HAR §18-235-122
HAR §18-235-122. S corporations; domestic and foreign
Cite as Haw. Code R. § 18-235-122
(a) The definitions in section 18-235-4-01
apply to this section.
(b)
A resident shareholder of an S corporation is subject to tax on the shareholder’s pro rata share of the
S corporation’s income from whatever source derived.
(c)
A nonresident shareholder of an S corporation is subject to tax on the shareholder’s pro rata share of
the S corporation’s Hawaii source income.
(d)
Shareholders of an S corporation shall be subject to tax on their pro rata shares of S corporation
income whether or not the S corporation is required to file a return.
(e)
An S corporation shall determine Hawaii source income by allocation and apportionment under the
Uniform Division of Income for Tax Purposes Act, sections 235-21 to 235-39, HRS, if and to the extent that:
(1)
The S corporation derives income from business activity both within and without this State,
(2)
The S corporation’s business activity is taxable in both this State and another jurisdiction,
and
(3)
The income is not derived from the rendering of purely personal services.
Otherwise, an S corporation shall determine Hawaii source income by allocation and separate accounting pursuant to section
235-5, HRS, and section 18-235-5-02. For an S corporation incorporated in Hawaii, Hawaii source income includes income
that is allocated or apportioned to any jurisdiction in which the S corporation is not taxable.
(f)
An S corporation return made pursuant to section 235-128, HRS, shall report the gross income,
gains, losses, deductions, and credits from whatever source derived, and each shareholder’s pro rata share of those
items. The S corporation also shall report each shareholder’s pro rata share of income, gains, losses, deductions, and
credits from sources within the State. [Eff 9/3/94] (Auth: HRS §§231-3(9), §235-118) (Imp: HRS §235-4(d), 235-122)
HRS §235-112
HRS §235-113
HRS §235-122
§18-235-112
INCOME TAX LAW
235- 158 (Unofficial Compilation as of 12/31/2025)
[THIS PAGE HAS BEEN INTENTIONALLY LEFT BLANK.]
Income Tax Withholding Tables
for tax year 2025
(August 16, 2024)
Appendix 1:
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-1
PART 1
ANNUALIZED INCOME TAX WITHHOLDING
Value of each regular withholding allowance ................................... $1,144
Extra lump sum withholding allowance amount ............................... $1,650
Annualized Income Tax Withholding: You may determine the tax to be withheld on the basis of annualized
wages (using the tax computation method for annual payroll periods), then prorate the tax on the basis of
the payroll period actually used. Employers with more than one payroll period (for instance, part-timers paid
weekly; full-timers paid semi-monthly) may find this method helpful for conserving computer memory
capacity. Only the annual rates below, wage brackets and allowance values need to be stored.
Example: An employee who is single and has only one job, is paid $500 a week. He claims three withholding
allowances (one personal exemption, an allowance since he is single and has only one job, and an
allowance for his estimated itemized deductions) on the Employee’s Withholding Allowance and Status
Certificate (Form HW-4) on file with you.
1.
Multiply weekly wage of $500 x 52 weeks to determine annual wage ………….. $ 26,000.00
2.
Regular withholding allowances ($1,144 x 3) ......………………………………….. $
3,432.00
3.
Extra lump sum withholding allowance amount ….…………………………….….. $
1,650.00
4.
Amount subject to withholding (line 1 minus line 2 and line 3) …………………… $ 20,918.00
5.
Compute withholding tax on $20,918 using the WITHHOLDING TAX RATES
Below for a single person, annual payroll period:
Tax on first $19,200 …………………………………………………………………… $
552.00
Tax on remaining $1,718 at 6.4% ………………………………………………….... $
109.95
Annual withholding tax ………………………………………………………………... $
661.95
6.
Compute Weekly withholding tax ($661.95 /52 weeks) …………………………… $
12.73
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-2
ANNUAL PAYROLL PERIOD
A. Single Persons - Including Unmarried Heads of Household
If the amount of wages (after
subtracting withholding allowances) is:
The amount of income tax to be withheld shall be:
Over
But not over
$0
$9,600 ...................................
1.40% of the excess over
$0
$9,600
$14,400 ...................................
$134.00 plus
3.20% of the excess over
$9,600
$14,400
$19,200 ...................................
$288.00 plus
5.50% of the excess over
$14,400
$19,200
$24,000 ...................................
$552.00 plus
6.40% of the excess over
$19,200
$24,000
$36,000 ...................................
$859.00 plus
6.80% of the excess over
$24,000
$36,000
$48,000 ...................................
$1,675.00 plus
7.20% of the excess over
$36,000
$48,000
$125,000 ...................................
$2,539.00 plus
7.60% of the excess over
$48,000
$125,000 .............................................................
$8,391.00 plus
7.90% of the excess over
$125,000
B. Married Persons
If the amount of wages (after
subtracting withholding allowances) is:
The amount of income tax to be withheld shall be:
Over
But not over
$0
$19,200 ...................................
1.40% of the excess over
$0
$19,200
$28,800 ...................................
$269.00 plus
3.20% of the excess over
$19,200
$28,800
$38,400 ...................................
$576.00 plus
5.50% of the excess over
$28,800
$38,400
$48,000 ...................................
$1,104.00 plus
6.40% of the excess over
$38,400
$48,000
$72,000 ...................................
$1,718.00 plus
6.80% of the excess over
$48,000
$72,000
$96,000 ...................................
$3,350.00 plus
7.20% of the excess over
$72,000
$96,000
$250,000 ...................................
$5,078.00 plus
7.60% of the excess over
$96,000
$250,000 .............................................................
$16,782.00 plus
7.90% of the excess over
$250,000
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-3
PART 2
ALTERNATIVE METHOD OF COMPUTING TAX TO BE WITHHELD, UNLESS THE
ANNUALIZED METHOD OR WITHHOLDING TABLES ARE USED.
WEEKLY PAYROLL PERIOD
Value of each regular withholding allowance ................................... $22.00
Extra lump sum withholding allowance amount ............................... $31.73
If the period is weekly, proceed as follows:
Step 1. Deduct from the total wage for the period an amount for the withholding allowance equal to the
number of allowances claimed times $22.00.
a. If employee claims no allowance (zero), no deduction is made. The total wage is used in
computing the amount of tax to be withheld.
b. If employee claims one allowance, deduct $22.00; if two, deduct $44.00; if three, deduct
$66.00; and so forth.
c. Deduct the extra lump sum withholding allowance amount of $31.73.
(If balance is negative, employee’s wage is fully exempt).
Step 2. Use the amount of wages arrived at in Step 1 to apply the rates shown in A & B below. If
employee is single — unmarried head of household, A applies; if employee is married, B applies.
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-4
WEEKLY PAYROLL PERIOD
A. Single Persons - Including Unmarried Heads of Household
If the amount of wages (after
subtracting withholding allowances) is:
The amount of income tax to be withheld shall be:
Over
But not over
$0
$185 ...................................
1.40% of the excess over
$0
$185
$277 ...................................
$2.59 plus
3.20% of the excess over
$185
$277
$369 ...................................
$5.53 plus
5.50% of the excess over
$277
$369
$462 ...................................
$10.59 plus
6.40% of the excess over
$369
$462
$692 ...................................
$16.54 plus
6.80% of the excess over
$462
$692
$923 ...................................
$32.18 plus
7.20% of the excess over
$692
$923
$2,404 ...................................
$48.81 plus
7.60% of the excess over
$923
$2,404 .............................................................
$161.37 plus
7.90% of the excess over
$2,404
B. Married Persons
If the amount of wages (after
subtracting withholding allowances) is:
The amount of income tax to be withheld shall be:
Over
But not over
$0
$369 ...................................
1.40% of the excess over
$0
$369
$554 ...................................
$5.17 plus
3.20% of the excess over
$369
$554
$738 ...................................
$11.09 plus
5.50% of the excess over
$554
$738
$923 ...................................
$21.21 plus
6.40% of the excess over
$738
$923
$1,385 ...................................
$33.05 plus
6.80% of the excess over
$923
$1,385
$1,846 ...................................
$64.47 plus
7.20% of the excess over
$1,385
$1,846
$4,808 ...................................
$97.66 plus
7.60% of the excess over
$1,846
$4,808 .............................................................
$322.77 plus
7.90% of the excess over
$4,808
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-5
BIWEEKLY PAYROLL PERIOD
Value of each regular withholding allowance ................................... $44.00
Extra lump sum withholding allowance amount ............................... $63.46
If the period is biweekly, proceed as follows:
Step 1. Deduct from the total wage for the period an amount for the withholding allowance equal to the
number of allowances claimed times $44.00.
a. If employee claims no allowance (zero), no deduction is made. The total wage is used in
computing the amount of tax to be withheld.
b. If employee claims one allowance, deduct $44.00; if two, deduct $88.00; if three, deduct
$132.00; and so forth.
c. Deduct the extra lump sum withholding allowance amount of $63.46.
(If balance is negative, employee’s wage is fully exempt).
Step 2. Use the amount of wages arrived at in Step 1 to apply the rates shown in A & B below. If
employee is single — unmarried head of household, A applies; if employee is married, B applies.
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-6
BIWEEKLY PAYROLL PERIOD
A. Single Persons - Including Unmarried Heads of Household
If the amount of wages (after
subtracting withholding allowances) is:
The amount of income tax to be withheld shall be:
Over
But not over
$0
$369 ...................................
1.40% of the excess over
$0
$369
$554 ...................................
$5.17 plus
3.20% of the excess over
$369
$554
$738 ...................................
$11.09 plus
5.50% of the excess over
$554
$738
$923 ...................................
$21.21 plus
6.40% of the excess over
$738
$923
$1,385 ...................................
$33.05 plus
6.80% of the excess over
$923
$1,385
$1,846 ...................................
$64.47 plus
7.20% of the excess over
$1,385
$1,846
$4,808 ...................................
$97.66 plus
7.60% of the excess over
$1,846
$4,808 .............................................................
$322.77 plus
7.90% of the excess over
$4,808
B. Married Persons
If the amount of wages (after
subtracting withholding allowances) is:
The amount of income tax to be withheld shall be:
Over
But not over
$0
$738 ...................................
1.40% of the excess over
$0
$738
$1,108 ...................................
$10.33 plus
3.20% of the excess over
$738
$1,108
$1,477 ...................................
$22.17 plus
5.50% of the excess over
$1,108
$1,477
$1,846 ...................................
$42.47 plus
6.40% of the excess over
$1,477
$1,846
$2,769 ...................................
$66.09 plus
6.80% of the excess over
$1,846
$2,769
$3,692 ...................................
$128.85 plus
7.20% of the excess over
$2,769
$3,692
$9,615 ...................................
$195.31 plus
7.60% of the excess over
$3,692
$9,615 .............................................................
$645.46 plus
7.90% of the excess over
$9,615
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-7
SEMIMONTHLY PAYROLL PERIOD
Value of each regular withholding allowance ................................... $47.67
Extra lump sum withholding allowance amount ............................... $68.75
If the period is semimonthly, proceed as follows:
Step 1. Deduct from the total wage for the period an amount for the withholding allowance equal to the
number of allowances claimed times $47.67.
a. If employee claims no allowance (zero), no deduction is made. The total wage is used in
computing the amount of tax to be withheld.
b. If employee claims one allowance, deduct $47.67; if two, deduct $95.34; if three, deduct
$143.01; and so forth.
c. Deduct the extra lump sum withholding allowance amount of $68.75.
(If balance is negative, employee’s wage is fully exempt).
Step 2. Use the amount of wages arrived at in Step 1 to apply the rates shown in A & B below. If
employee is single — unmarried head of household, A applies; if employee is married, B applies.
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-8
SEMIMONTHLY PAYROLL PERIOD
A. Single Persons - Including Unmarried Heads of Household
If the amount of wages (after
subtracting withholding allowances) is:
The amount of income tax to be withheld shall be:
Over
But not over
$0
$400 ...................................
1.40% of the excess over
$0
$400
$600 ...................................
$5.60 plus
3.20% of the excess over
$400
$600
$800 ...................................
$12.00 plus
5.50% of the excess over
$600
$800
$1,000 ...................................
$23.00 plus
6.40% of the excess over
$800
$1,000
$1,500 ...................................
$35.80 plus
6.80% of the excess over
$1,000
$1,500
$2,000 ...................................
$69.80 plus
7.20% of the excess over
$1,500
$2,000
$5,208 ...................................
$105.80 plus
7.60% of the excess over
$2,000
$5,208 .............................................................
$349.61 plus
7.90% of the excess over
$5,208
B. Married Persons
If the amount of wages (after
subtracting withholding allowances) is:
The amount of income tax to be withheld shall be:
Over
But not over
$0
$800 ...................................
1.40% of the excess over
$0
$800
$1,200 ...................................
$11.20 plus
3.20% of the excess over
$800
$1,200
$1,600 ...................................
$24.00 plus
5.50% of the excess over
$1,200
$1,600
$2,000 ...................................
$46.00 plus
6.40% of the excess over
$1,600
$2,000
$3,000 ...................................
$71.60 plus
6.80% of the excess over
$2,000
$3,000
$4,000 ...................................
$139.60 plus
7.20% of the excess over
$3,000
$4,000
$10,417 ...................................
$211.60 plus
7.60% of the excess over
$4,000
$10,417 .............................................................
$699.29 plus
7.90% of the excess over
$10,417
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-9
MONTHLY PAYROLL PERIOD
Value of each regular withholding allowance ……………………… $ 95.33
Extra lump sum withholding allowance amount ............................... $137.50
If the period is monthly, proceed as follows:
Step 1. Deduct from the total wage for the period an amount for the withholding allowance equal to the
number of allowances claimed times $95.33.
a. If employee claims no allowance (zero), no deduction is made. The total wage is used in
computing the amount of tax to be withheld.
b. If employee claims one allowance, deduct $95.33; if two, deduct $190.66; if three, deduct
$285.99; and so forth.
c. Deduct the extra lump sum withholding allowance amount of $137.50.
(If balance is negative, employee’s wage is fully exempt).
Step 2. Use the amount of wages arrived at in Step 1 to apply the rates shown in A & B below. If
employee is single — unmarried head of household, A applies; if employee is married, B applies.
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-10
MONTHLY PAYROLL PERIOD
A. Single Persons - Including Unmarried Heads of Household
If the amount of wages (after
subtracting withholding allowances) is:
The amount of income tax to be withheld shall be:
Over
But not over
$0
$800 ...................................
1.40% of the excess over
$0
$800
$1,200 ...................................
$11.20 plus
3.20% of the excess over
$800
$1,200
$1,600 ...................................
$24.00 plus
5.50% of the excess over
$1,200
$1,600
$2,000 ...................................
$46.00 plus
6.40% of the excess over
$1,600
$2,000
$3,000 ...................................
$71.60 plus
6.80% of the excess over
$2,000
$3,000
$4,000 ...................................
$139.60 plus
7.20% of the excess over
$3,000
$4,000
$10,417 ...................................
$211.60 plus
7.60% of the excess over
$4,000
$10,417 .............................................................
$699.29 plus
7.90% of the excess over
$10,417
B. Married Persons
If the amount of wages (after
subtracting withholding allowances) is:
The amount of income tax to be withheld shall be:
Over
But not over
$0
$1,600 ...................................
1.40% of the excess over
$0
$1,600
$2,400 ...................................
$22.40 plus
3.20% of the excess over
$1,600
$2,400
$3,200 ...................................
$48.00 plus
5.50% of the excess over
$2,400
$3,200
$4,000 ...................................
$92.00 plus
6.40% of the excess over
$3,200
$4,000
$6,000 ...................................
$143.20 plus
6.80% of the excess over
$4,000
$6,000
$8,000 ...................................
$279.20 plus
7.20% of the excess over
$6,000
$8,000
$20,833 ...................................
$423.20 plus
7.60% of the excess over
$8,000
$20,833 .............................................................
$1,398.51 plus
7.90% of the excess over
$20,833
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-11
DAILY OR MISCELLANEOUS PAYROLL PERIOD
Value of each regular withholding allowance ................................... $3.13
Extra lump sum withholding allowance amount ............................... $4.52
If the period is daily or miscellaneous, or if there is no payroll period using the daily wage, or the average
wage per day, as instructed, proceed as follows:
Step 1. Deduct from the total wage for the period an amount for the withholding allowance equal to the
number of allowances claimed times $3.13.
a. If employee claims no allowance (zero), no deduction is made. The total wage is used in
computing the amount of tax to be withheld.
b. If employee claims one allowance, deduct $3.13; if two, deduct $6.26; if three, deduct $9.39;
and so forth.
c. Deduct the extra lump sum withholding allowance amount of $4.52.
(If balance is negative, employee’s wage is fully exempt).
Step 2. Use the amount of wages arrived at in Step 1 to apply the rates shown in A & B below. If
employee is single — unmarried head of household, A applies; if employee is married, B applies.
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-12
DAILY OR MISCELLANEOUS PAYROLL PERIOD
A. Single Persons - Including Unmarried Heads of Household
If the amount of wages (after
subtracting withholding allowances) is:
The amount of income tax to be withheld shall be:
Over
But not over
$0
$26 ...................................
1.40% of the excess over
$0
$26
$39 ...................................
$0.36 plus
3.20% of the excess over
$26
$39
$53 ...................................
$0.78 plus
5.50% of the excess over
$39
$53
$66 ...................................
$1.55 plus
6.40% of the excess over
$53
$66
$99 ...................................
$2.38 plus
6.80% of the excess over
$66
$99
$132 ...................................
$4.62 plus
7.20% of the excess over
$99
$132
$342 ...................................
$7.00 plus
7.60% of the excess over
$132
$342 .............................................................
$22.96 plus
7.90% of the excess over
$342
B. Married Persons
If the amount of wages (after
subtracting withholding allowances) is:
The amount of income tax to be withheld shall be:
Over
But not over
$0
$53 ...................................
1.40% of the excess over
$0
$53
$79 ...................................
$0.74 plus
3.20% of the excess over
$53
$79
$105 ...................................
$1.57 plus
5.50% of the excess over
$79
$105
$132 ...................................
$3.00 plus
6.40% of the excess over
$105
$132
$197 ...................................
$4.73 plus
6.80% of the excess over
$132
$197
$263 ...................................
$9.15 plus
7.20% of the excess over
$197
$263
$685 ...................................
$13.90 plus
7.60% of the excess over
$263
$685 .............................................................
$45.97 plus
7.90% of the excess over
$685
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-13
PART 3
TAX TABLES FOR
INCOME TAX WITHHOLDING
Weekly PAYROLL PERIOD
For Calendar Year 2025
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
0
60
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
60
80
1.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
80
100
1.00
1.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
100
120
1.00
1.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
120
140
1.00
1.00
1.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
140
160
2.00
1.00
1.00
1.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
160
180
2.00
2.00
1.00
1.00
1.00
0.00
0.00
0.00
0.00
0.00
0.00
180
200
2.00
2.00
2.00
1.00
1.00
1.00
0.00
0.00
0.00
0.00
0.00
200
220
2.00
2.00
2.00
2.00
1.00
1.00
1.00
0.00
0.00
0.00
0.00
220
240
3.00
2.00
2.00
2.00
2.00
1.00
1.00
1.00
0.00
0.00
0.00
240
260
4.00
3.00
2.00
2.00
2.00
2.00
1.00
1.00
1.00
0.00
0.00
260
280
4.00
4.00
3.00
2.00
2.00
2.00
1.00
1.00
1.00
1.00
0.00
280
300
5.00
4.00
4.00
3.00
2.00
2.00
2.00
1.00
1.00
1.00
1.00
300
320
6.00
5.00
4.00
3.00
3.00
2.00
2.00
2.00
1.00
1.00
1.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-14
Weekly PAYROLL PERIOD
For Calendar Year 2025
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
320
340
7.00
6.00
5.00
4.00
3.00
3.00
2.00
2.00
2.00
1.00
1.00
340
360
8.00
7.00
5.00
5.00
4.00
3.00
3.00
2.00
2.00
2.00
1.00
360
380
9.00
8.00
6.00
5.00
5.00
4.00
3.00
3.00
2.00
2.00
2.00
380
400
10.00
9.00
8.00
6.00
5.00
5.00
4.00
3.00
3.00
2.00
2.00
400
420
11.00
10.00
9.00
7.00
6.00
5.00
5.00
4.00
3.00
3.00
2.00
420
440
12.00
11.00
10.00
9.00
7.00
6.00
5.00
4.00
4.00
3.00
2.00
440
460
14.00
12.00
11.00
10.00
8.00
7.00
6.00
5.00
4.00
4.00
3.00
460
480
15.00
14.00
12.00
11.00
10.00
8.00
7.00
6.00
5.00
4.00
4.00
480
500
16.00
15.00
13.00
12.00
11.00
9.00
8.00
7.00
6.00
5.00
4.00
500
520
18.00
16.00
15.00
13.00
12.00
11.00
9.00
8.00
7.00
6.00
5.00
520
540
19.00
18.00
16.00
15.00
13.00
12.00
10.00
9.00
8.00
7.00
6.00
540
560
20.00
19.00
17.00
16.00
15.00
13.00
12.00
10.00
9.00
8.00
7.00
560
580
22.00
20.00
19.00
17.00
16.00
14.00
13.00
12.00
10.00
9.00
8.00
580
600
23.00
22.00
20.00
19.00
17.00
16.00
14.00
13.00
11.00
10.00
9.00
600
620
24.00
23.00
21.00
20.00
18.00
17.00
16.00
14.00
13.00
11.00
10.00
620
640
26.00
24.00
23.00
21.00
20.00
18.00
17.00
15.00
14.00
13.00
11.00
640
660
27.00
26.00
24.00
23.00
21.00
20.00
18.00
17.00
15.00
14.00
12.00
660
680
29.00
27.00
26.00
24.00
23.00
21.00
20.00
18.00
17.00
15.00
14.00
680
700
30.00
28.00
27.00
25.00
24.00
22.00
21.00
19.00
18.00
16.00
15.00
700
720
31.00
30.00
28.00
27.00
25.00
24.00
22.00
21.00
19.00
18.00
16.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-15
Weekly PAYROLL PERIOD
For Calendar Year 2025
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
720
740
33.00
31.00
30.00
28.00
27.00
25.00
24.00
22.00
21.00
19.00
18.00
740
760
34.00
32.00
31.00
29.00
28.00
26.00
25.00
23.00
22.00
21.00
19.00
760
780
36.00
34.00
32.00
31.00
29.00
28.00
26.00
25.00
23.00
22.00
20.00
780
800
37.00
35.00
34.00
32.00
31.00
29.00
28.00
26.00
25.00
23.00
22.00
800
820
38.00
37.00
35.00
34.00
32.00
31.00
29.00
28.00
26.00
25.00
23.00
820
840
40.00
38.00
37.00
35.00
33.00
32.00
30.00
29.00
27.00
26.00
24.00
840
860
41.00
40.00
38.00
37.00
35.00
33.00
32.00
30.00
29.00
27.00
26.00
860
880
43.00
41.00
40.00
38.00
36.00
35.00
33.00
32.00
30.00
29.00
27.00
880
900
44.00
43.00
41.00
39.00
38.00
36.00
35.00
33.00
32.00
30.00
29.00
900
920
46.00
44.00
42.00
41.00
39.00
38.00
36.00
35.00
33.00
31.00
30.00
920
940
47.00
45.00
44.00
42.00
41.00
39.00
38.00
36.00
34.00
33.00
31.00
940
960
48.00
47.00
45.00
44.00
42.00
41.00
39.00
37.00
36.00
34.00
33.00
960
980
50.00
48.00
47.00
45.00
44.00
42.00
40.00
39.00
37.00
36.00
34.00
980
1,000
51.00
50.00
48.00
47.00
45.00
43.00
42.00
40.00
39.00
37.00
36.00
1,000
1,020
53.00
51.00
50.00
48.00
46.00
45.00
43.00
42.00
40.00
39.00
37.00
1,020
1,040
55.00
53.00
51.00
50.00
48.00
46.00
45.00
43.00
42.00
40.00
38.00
1,040
1,060
56.00
54.00
53.00
51.00
49.00
48.00
46.00
45.00
43.00
41.00
40.00
1,060
1,080
58.00
56.00
54.00
53.00
51.00
49.00
48.00
46.00
44.00
43.00
41.00
1,080
1,100
59.00
57.00
56.00
54.00
52.00
51.00
49.00
47.00
46.00
44.00
43.00
1,100
1,120
61.00
59.00
57.00
56.00
54.00
52.00
51.00
49.00
47.00
46.00
44.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-16
Weekly PAYROLL PERIOD
For Calendar Year 2025
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
1,120
1,140
62.00
60.00
59.00
57.00
55.00
54.00
52.00
50.00
49.00
47.00
46.00
1,140
1,160
64.00
62.00
60.00
59.00
57.00
55.00
54.00
52.00
50.00
49.00
47.00
1,160
1,180
65.00
63.00
62.00
60.00
58.00
57.00
55.00
53.00
52.00
50.00
48.00
1,180
1,200
67.00
65.00
63.00
62.00
60.00
58.00
57.00
55.00
53.00
52.00
50.00
1,200
1,220
68.00
67.00
65.00
63.00
62.00
60.00
58.00
57.00
55.00
53.00
51.00
1,220
1,240
70.00
68.00
66.00
65.00
63.00
61.00
60.00
58.00
56.00
55.00
53.00
1,240
1,260
71.00
70.00
68.00
66.00
65.00
63.00
61.00
60.00
58.00
56.00
55.00
1,260
1,280
73.00
71.00
69.00
68.00
66.00
64.00
63.00
61.00
59.00
58.00
56.00
1,280
1,300
74.00
73.00
71.00
69.00
68.00
66.00
64.00
63.00
61.00
59.00
58.00
1,300
1,320
76.00
74.00
72.00
71.00
69.00
67.00
66.00
64.00
62.00
61.00
59.00
1,320
1,340
77.00
76.00
74.00
72.00
71.00
69.00
67.00
66.00
64.00
62.00
61.00
1,340
1,360
79.00
77.00
76.00
74.00
72.00
70.00
69.00
67.00
65.00
64.00
62.00
1,360
1,380
80.00
79.00
77.00
75.00
74.00
72.00
70.00
69.00
67.00
65.00
64.00
1,380
1,400
82.00
80.00
79.00
77.00
75.00
74.00
72.00
70.00
69.00
67.00
65.00
1,400
1,420
83.00
82.00
80.00
78.00
77.00
75.00
73.00
72.00
70.00
68.00
67.00
1,420
1,440
85.00
83.00
82.00
80.00
78.00
77.00
75.00
73.00
72.00
70.00
68.00
1,440
1,460
86.00
85.00
83.00
81.00
80.00
78.00
76.00
75.00
73.00
71.00
70.00
1,460
1,480
88.00
86.00
85.00
83.00
81.00
80.00
78.00
76.00
75.00
73.00
71.00
1,480
1,500
89.00
88.00
86.00
84.00
83.00
81.00
79.00
78.00
76.00
74.00
73.00
1,500
1,520
91.00
89.00
88.00
86.00
84.00
83.00
81.00
79.00
78.00
76.00
74.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-17
Weekly PAYROLL PERIOD
For Calendar Year 2025
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
1,520
1,540
93.00
91.00
89.00
88.00
86.00
84.00
82.00
81.00
79.00
77.00
76.00
1,540
1,560
94.00
92.00
91.00
89.00
87.00
86.00
84.00
82.00
81.00
79.00
77.00
1,560
1,580
96.00
94.00
92.00
91.00
89.00
87.00
86.00
84.00
82.00
81.00
79.00
1,580
1,600
97.00
95.00
94.00
92.00
90.00
89.00
87.00
85.00
84.00
82.00
80.00
1,600
1,620
99.00
97.00
95.00
94.00
92.00
90.00
89.00
87.00
85.00
84.00
82.00
1,620
1,640
100.00
98.00
97.00
95.00
93.00
92.00
90.00
88.00
87.00
85.00
83.00
1,640
1,660
102.00
100.00
98.00
97.00
95.00
93.00
92.00
90.00
88.00
87.00
85.00
1,660
1,680
103.00
101.00
100.00
98.00
96.00
95.00
93.00
91.00
90.00
88.00
86.00
1,680
1,700
105.00
103.00
101.00
100.00
98.00
96.00
95.00
93.00
91.00
90.00
88.00
1,700
1,720
106.00
105.00
103.00
101.00
100.00
98.00
96.00
95.00
93.00
91.00
89.00
1,720
1,740
108.00
106.00
104.00
103.00
101.00
99.00
98.00
96.00
94.00
93.00
91.00
1,740
1,760
109.00
108.00
106.00
104.00
103.00
101.00
99.00
98.00
96.00
94.00
93.00
1,760
1,780
111.00
109.00
107.00
106.00
104.00
102.00
101.00
99.00
97.00
96.00
94.00
1,780
1,800
112.00
111.00
109.00
107.00
106.00
104.00
102.00
101.00
99.00
97.00
96.00
1,800
1,820
114.00
112.00
110.00
109.00
107.00
105.00
104.00
102.00
100.00
99.00
97.00
1,820
1,840
115.00
114.00
112.00
110.00
109.00
107.00
105.00
104.00
102.00
100.00
99.00
1,840
1,860
117.00
115.00
114.00
112.00
110.00
108.00
107.00
105.00
103.00
102.00
100.00
1,860
1,880
118.00
117.00
115.00
113.00
112.00
110.00
108.00
107.00
105.00
103.00
102.00
1,880
1,900
120.00
118.00
117.00
115.00
113.00
112.00
110.00
108.00
107.00
105.00
103.00
1,900
1,920
121.00
120.00
118.00
116.00
115.00
113.00
111.00
110.00
108.00
106.00
105.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-18
Weekly PAYROLL PERIOD
For Calendar Year 2025
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
1,920
1,940
123.00
121.00
120.00
118.00
116.00
115.00
113.00
111.00
110.00
108.00
106.00
1,940
1,960
124.00
123.00
121.00
119.00
118.00
116.00
114.00
113.00
111.00
109.00
108.00
1,960
1,980
126.00
124.00
123.00
121.00
119.00
118.00
116.00
114.00
113.00
111.00
109.00
1,980
2,000
127.00
126.00
124.00
122.00
121.00
119.00
117.00
116.00
114.00
112.00
111.00
2,000
2,020
129.00
127.00
126.00
124.00
122.00
121.00
119.00
117.00
116.00
114.00
112.00
2,020
2,040
131.00
129.00
127.00
126.00
124.00
122.00
120.00
119.00
117.00
115.00
114.00
2,040
2,060
132.00
130.00
129.00
127.00
125.00
124.00
122.00
120.00
119.00
117.00
115.00
2,060
2,080
134.00
132.00
130.00
129.00
127.00
125.00
124.00
122.00
120.00
119.00
117.00
2,080
2,100
135.00
133.00
132.00
130.00
128.00
127.00
125.00
123.00
122.00
120.00
118.00
2,100
2,120
137.00
135.00
133.00
132.00
130.00
128.00
127.00
125.00
123.00
122.00
120.00
2,120
2,140
138.00
136.00
135.00
133.00
131.00
130.00
128.00
126.00
125.00
123.00
121.00
2,140
2,160
140.00
138.00
136.00
135.00
133.00
131.00
130.00
128.00
126.00
125.00
123.00
2,160
2,180
141.00
139.00
138.00
136.00
134.00
133.00
131.00
129.00
128.00
126.00
124.00
2,180
2,200
143.00
141.00
139.00
138.00
136.00
134.00
133.00
131.00
129.00
128.00
126.00
2,200
2,220
144.00
143.00
141.00
139.00
138.00
136.00
134.00
133.00
131.00
129.00
127.00
2,220
2,240
146.00
144.00
142.00
141.00
139.00
137.00
136.00
134.00
132.00
131.00
129.00
2,240
2,260
147.00
146.00
144.00
142.00
141.00
139.00
137.00
136.00
134.00
132.00
131.00
2,260
2,280
149.00
147.00
145.00
144.00
142.00
140.00
139.00
137.00
135.00
134.00
132.00
2,280
2,300
150.00
149.00
147.00
145.00
144.00
142.00
140.00
139.00
137.00
135.00
134.00
2,300
2,320
152.00
150.00
148.00
147.00
145.00
143.00
142.00
140.00
138.00
137.00
135.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-19
Weekly PAYROLL PERIOD
For Calendar Year 2025
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
2,320
2,340
153.00
152.00
150.00
148.00
147.00
145.00
143.00
142.00
140.00
138.00
137.00
2,340
2,360
155.00
153.00
152.00
150.00
148.00
146.00
145.00
143.00
141.00
140.00
138.00
2,360
2,380
156.00
155.00
153.00
151.00
150.00
148.00
146.00
145.00
143.00
141.00
140.00
2,380
2,400
158.00
156.00
155.00
153.00
151.00
150.00
148.00
146.00
145.00
143.00
141.00
2,400
2,420
159.00
158.00
156.00
154.00
153.00
151.00
149.00
148.00
146.00
144.00
143.00
2,420
2,440
161.00
159.00
158.00
156.00
154.00
153.00
151.00
149.00
148.00
146.00
144.00
2,440
2,460
162.00
161.00
159.00
157.00
156.00
154.00
152.00
151.00
149.00
147.00
146.00
2,460
2,480
164.00
162.00
161.00
159.00
157.00
156.00
154.00
152.00
151.00
149.00
147.00
2,480
2,500
166.00
164.00
162.00
160.00
159.00
157.00
155.00
154.00
152.00
150.00
149.00
2,500
2,520
167.00
165.00
164.00
162.00
160.00
159.00
157.00
155.00
154.00
152.00
150.00
2,520
2,540
169.00
167.00
165.00
164.00
162.00
160.00
158.00
157.00
155.00
153.00
152.00
2,540
2,560
170.00
169.00
167.00
165.00
163.00
162.00
160.00
158.00
157.00
155.00
153.00
2,560
2,580
172.00
170.00
169.00
167.00
165.00
163.00
162.00
160.00
158.00
157.00
155.00
2,580
2,600
174.00
172.00
170.00
168.00
167.00
165.00
163.00
161.00
160.00
158.00
156.00
2,600
2,620
175.00
173.00
172.00
170.00
168.00
166.00
165.00
163.00
161.00
160.00
158.00
2,620
2,640
177.00
175.00
173.00
172.00
170.00
168.00
166.00
165.00
163.00
161.00
159.00
2,640
2,660
178.00
177.00
175.00
173.00
171.00
170.00
168.00
166.00
164.00
163.00
161.00
2,660
2,680
180.00
178.00
176.00
175.00
173.00
171.00
169.00
168.00
166.00
164.00
162.00
2,680
2,700
181.00
180.00
178.00
176.00
175.00
173.00
171.00
169.00
168.00
166.00
164.00
2,700
2,720
183.00
181.00
180.00
178.00
176.00
174.00
173.00
171.00
169.00
167.00
166.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-20
Weekly PAYROLL PERIOD
For Calendar Year 2025
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
2,720
2,740
185.00
183.00
181.00
179.00
178.00
176.00
174.00
172.00
171.00
169.00
167.00
2,740
2,760
186.00
184.00
183.00
181.00
179.00
178.00
176.00
174.00
172.00
171.00
169.00
2,760
2,780
188.00
186.00
184.00
183.00
181.00
179.00
177.00
176.00
174.00
172.00
170.00
2,780
2,800
189.00
188.00
186.00
184.00
182.00
181.00
179.00
177.00
175.00
174.00
172.00
7.9% of excess over $2,800 plus
2,800
& over
190.00
188.00
187.00
185.00
183.00
181.00
180.00
178.00
176.00
175.00
173.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-21
Weekly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
0
60
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
60
80
1.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
80
100
1.00
1.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
100
120
1.00
1.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
120
140
1.00
1.00
1.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
140
160
2.00
1.00
1.00
1.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
160
180
2.00
2.00
1.00
1.00
1.00
0.00
0.00
0.00
0.00
0.00
0.00
180
200
2.00
2.00
2.00
1.00
1.00
1.00
0.00
0.00
0.00
0.00
0.00
200
220
2.00
2.00
2.00
2.00
1.00
1.00
1.00
0.00
0.00
0.00
0.00
220
240
3.00
2.00
2.00
2.00
2.00
1.00
1.00
1.00
0.00
0.00
0.00
240
260
3.00
3.00
2.00
2.00
2.00
2.00
1.00
1.00
1.00
0.00
0.00
260
280
3.00
3.00
3.00
2.00
2.00
2.00
1.00
1.00
1.00
1.00
0.00
280
300
4.00
3.00
3.00
3.00
2.00
2.00
2.00
1.00
1.00
1.00
1.00
300
320
4.00
4.00
3.00
3.00
3.00
2.00
2.00
2.00
1.00
1.00
1.00
320
340
4.00
4.00
4.00
3.00
3.00
3.00
2.00
2.00
2.00
1.00
1.00
340
360
4.00
4.00
4.00
4.00
3.00
3.00
3.00
2.00
2.00
2.00
1.00
360
380
5.00
4.00
4.00
4.00
4.00
3.00
3.00
3.00
2.00
2.00
2.00
380
400
5.00
5.00
4.00
4.00
4.00
3.00
3.00
3.00
3.00
2.00
2.00
400
420
5.00
5.00
5.00
4.00
4.00
4.00
3.00
3.00
3.00
3.00
2.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-22
Weekly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
420
440
6.00
5.00
5.00
5.00
4.00
4.00
4.00
3.00
3.00
3.00
2.00
440
460
7.00
6.00
5.00
5.00
5.00
4.00
4.00
4.00
3.00
3.00
3.00
460
480
7.00
7.00
6.00
5.00
5.00
5.00
4.00
4.00
4.00
3.00
3.00
480
500
8.00
7.00
7.00
6.00
5.00
5.00
5.00
4.00
4.00
4.00
3.00
500
520
9.00
8.00
7.00
7.00
6.00
5.00
5.00
5.00
4.00
4.00
4.00
520
540
9.00
9.00
8.00
7.00
6.00
6.00
5.00
5.00
5.00
4.00
4.00
540
560
10.00
9.00
9.00
8.00
7.00
6.00
6.00
5.00
5.00
4.00
4.00
560
580
11.00
10.00
9.00
8.00
8.00
7.00
6.00
6.00
5.00
5.00
4.00
580
600
11.00
11.00
10.00
9.00
8.00
8.00
7.00
6.00
6.00
5.00
5.00
600
620
12.00
11.00
10.00
10.00
9.00
8.00
8.00
7.00
6.00
6.00
5.00
620
640
14.00
12.00
11.00
10.00
10.00
9.00
8.00
8.00
7.00
6.00
5.00
640
660
15.00
13.00
12.00
11.00
10.00
10.00
9.00
8.00
8.00
7.00
6.00
660
680
16.00
15.00
13.00
12.00
11.00
10.00
10.00
9.00
8.00
7.00
7.00
680
700
17.00
16.00
14.00
13.00
12.00
11.00
10.00
9.00
9.00
8.00
7.00
700
720
18.00
17.00
16.00
14.00
13.00
12.00
11.00
10.00
9.00
9.00
8.00
720
740
19.00
18.00
17.00
15.00
14.00
13.00
12.00
11.00
10.00
9.00
9.00
740
760
20.00
19.00
18.00
16.00
15.00
14.00
13.00
12.00
11.00
10.00
9.00
760
780
21.00
20.00
19.00
18.00
16.00
15.00
14.00
13.00
12.00
11.00
10.00
780
800
23.00
21.00
20.00
19.00
17.00
16.00
15.00
14.00
13.00
11.00
11.00
800
820
24.00
22.00
21.00
20.00
19.00
17.00
16.00
15.00
14.00
13.00
11.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-23
Weekly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
820
840
25.00
24.00
22.00
21.00
20.00
18.00
17.00
16.00
15.00
14.00
12.00
840
860
26.00
25.00
24.00
22.00
21.00
20.00
18.00
17.00
16.00
15.00
14.00
860
880
28.00
26.00
25.00
23.00
22.00
21.00
19.00
18.00
17.00
16.00
15.00
880
900
29.00
27.00
26.00
25.00
23.00
22.00
21.00
19.00
18.00
17.00
16.00
900
920
30.00
29.00
27.00
26.00
25.00
23.00
22.00
20.00
19.00
18.00
17.00
920
940
31.00
30.00
29.00
27.00
26.00
24.00
23.00
22.00
20.00
19.00
18.00
940
960
33.00
31.00
30.00
29.00
27.00
26.00
24.00
23.00
21.00
20.00
19.00
960
980
34.00
33.00
31.00
30.00
28.00
27.00
26.00
24.00
23.00
21.00
20.00
980
1,000
35.00
34.00
32.00
31.00
30.00
28.00
27.00
25.00
24.00
23.00
21.00
1,000
1,020
37.00
35.00
34.00
32.00
31.00
30.00
28.00
27.00
25.00
24.00
23.00
1,020
1,040
38.00
37.00
35.00
34.00
32.00
31.00
29.00
28.00
27.00
25.00
24.00
1,040
1,060
40.00
38.00
37.00
35.00
34.00
32.00
31.00
29.00
28.00
26.00
25.00
1,060
1,080
41.00
39.00
38.00
36.00
35.00
33.00
32.00
31.00
29.00
28.00
26.00
1,080
1,100
42.00
41.00
39.00
38.00
36.00
35.00
33.00
32.00
30.00
29.00
28.00
1,100
1,120
44.00
42.00
41.00
39.00
38.00
36.00
35.00
33.00
32.00
30.00
29.00
1,120
1,140
45.00
43.00
42.00
40.00
39.00
37.00
36.00
34.00
33.00
32.00
30.00
1,140
1,160
46.00
45.00
43.00
42.00
40.00
39.00
37.00
36.00
34.00
33.00
31.00
1,160
1,180
48.00
46.00
45.00
43.00
42.00
40.00
39.00
37.00
36.00
34.00
33.00
1,180
1,200
49.00
48.00
46.00
45.00
43.00
42.00
40.00
39.00
37.00
36.00
34.00
1,200
1,220
50.00
49.00
47.00
46.00
44.00
43.00
41.00
40.00
38.00
37.00
35.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-24
Weekly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
1,220
1,240
52.00
50.00
49.00
47.00
46.00
44.00
43.00
41.00
40.00
38.00
37.00
1,240
1,260
53.00
52.00
50.00
49.00
47.00
46.00
44.00
43.00
41.00
40.00
38.00
1,260
1,280
54.00
53.00
51.00
50.00
49.00
47.00
46.00
44.00
43.00
41.00
40.00
1,280
1,300
56.00
54.00
53.00
51.00
50.00
48.00
47.00
45.00
44.00
42.00
41.00
1,300
1,320
57.00
56.00
54.00
53.00
51.00
50.00
48.00
47.00
45.00
44.00
42.00
1,320
1,340
59.00
57.00
56.00
54.00
53.00
51.00
50.00
48.00
47.00
45.00
44.00
1,340
1,360
60.00
58.00
57.00
55.00
54.00
52.00
51.00
49.00
48.00
46.00
45.00
1,360
1,380
61.00
60.00
58.00
57.00
55.00
54.00
52.00
51.00
49.00
48.00
46.00
1,380
1,400
63.00
61.00
60.00
58.00
57.00
55.00
54.00
52.00
51.00
49.00
48.00
1,400
1,420
64.00
63.00
61.00
60.00
58.00
57.00
55.00
54.00
52.00
51.00
49.00
1,420
1,440
65.00
64.00
62.00
61.00
59.00
58.00
56.00
55.00
53.00
52.00
50.00
1,440
1,460
67.00
65.00
64.00
62.00
61.00
59.00
58.00
56.00
55.00
53.00
52.00
1,460
1,480
68.00
67.00
65.00
64.00
62.00
61.00
59.00
58.00
56.00
55.00
53.00
1,480
1,500
70.00
68.00
67.00
65.00
63.00
62.00
60.00
59.00
57.00
56.00
54.00
1,500
1,520
71.00
70.00
68.00
66.00
65.00
63.00
62.00
60.00
59.00
57.00
56.00
1,520
1,540
73.00
71.00
69.00
68.00
66.00
65.00
63.00
62.00
60.00
59.00
57.00
1,540
1,560
74.00
72.00
71.00
69.00
68.00
66.00
65.00
63.00
62.00
60.00
59.00
1,560
1,580
76.00
74.00
72.00
71.00
69.00
68.00
66.00
64.00
63.00
61.00
60.00
1,580
1,600
77.00
75.00
74.00
72.00
71.00
69.00
67.00
66.00
64.00
63.00
61.00
1,600
1,620
78.00
77.00
75.00
74.00
72.00
70.00
69.00
67.00
66.00
64.00
63.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-25
Weekly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
1,620
1,640
80.00
78.00
77.00
75.00
73.00
72.00
70.00
69.00
67.00
66.00
64.00
1,640
1,660
81.00
80.00
78.00
77.00
75.00
73.00
72.00
70.00
69.00
67.00
65.00
1,660
1,680
83.00
81.00
80.00
78.00
76.00
75.00
73.00
72.00
70.00
68.00
67.00
1,680
1,700
84.00
83.00
81.00
79.00
78.00
76.00
75.00
73.00
71.00
70.00
68.00
1,700
1,720
86.00
84.00
82.00
81.00
79.00
78.00
76.00
74.00
73.00
71.00
70.00
1,720
1,740
87.00
85.00
84.00
82.00
81.00
79.00
78.00
76.00
74.00
73.00
71.00
1,740
1,760
88.00
87.00
85.00
84.00
82.00
81.00
79.00
77.00
76.00
74.00
73.00
1,760
1,780
90.00
88.00
87.00
85.00
84.00
82.00
80.00
79.00
77.00
76.00
74.00
1,780
1,800
91.00
90.00
88.00
87.00
85.00
83.00
82.00
80.00
79.00
77.00
76.00
1,800
1,820
93.00
91.00
90.00
88.00
86.00
85.00
83.00
82.00
80.00
79.00
77.00
1,820
1,840
94.00
93.00
91.00
89.00
88.00
86.00
85.00
83.00
82.00
80.00
78.00
1,840
1,860
96.00
94.00
92.00
91.00
89.00
88.00
86.00
85.00
83.00
81.00
80.00
1,860
1,880
97.00
96.00
94.00
92.00
91.00
89.00
88.00
86.00
84.00
83.00
81.00
1,880
1,900
99.00
97.00
95.00
94.00
92.00
91.00
89.00
87.00
86.00
84.00
83.00
1,900
1,920
100.00
98.00
97.00
95.00
94.00
92.00
90.00
89.00
87.00
86.00
84.00
1,920
1,940
102.00
100.00
98.00
97.00
95.00
94.00
92.00
90.00
89.00
87.00
86.00
1,940
1,960
103.00
101.00
100.00
98.00
97.00
95.00
93.00
92.00
90.00
89.00
87.00
1,960
1,980
105.00
103.00
101.00
100.00
98.00
96.00
95.00
93.00
92.00
90.00
88.00
1,980
2,000
106.00
105.00
103.00
101.00
100.00
98.00
96.00
95.00
93.00
91.00
90.00
2,000
2,020
108.00
106.00
104.00
103.00
101.00
99.00
98.00
96.00
95.00
93.00
91.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-26
Weekly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
2,020
2,040
109.00
108.00
106.00
104.00
103.00
101.00
99.00
98.00
96.00
94.00
93.00
2,040
2,060
111.00
109.00
107.00
106.00
104.00
102.00
101.00
99.00
97.00
96.00
94.00
2,060
2,080
112.00
111.00
109.00
107.00
106.00
104.00
102.00
101.00
99.00
97.00
96.00
2,080
2,100
114.00
112.00
110.00
109.00
107.00
105.00
104.00
102.00
100.00
99.00
97.00
2,100
2,120
115.00
114.00
112.00
110.00
109.00
107.00
105.00
104.00
102.00
100.00
99.00
2,120
2,140
117.00
115.00
113.00
112.00
110.00
108.00
107.00
105.00
103.00
102.00
100.00
2,140
2,160
118.00
117.00
115.00
113.00
112.00
110.00
108.00
107.00
105.00
103.00
102.00
2,160
2,180
120.00
118.00
117.00
115.00
113.00
112.00
110.00
108.00
106.00
105.00
103.00
2,180
2,200
121.00
120.00
118.00
116.00
115.00
113.00
111.00
110.00
108.00
106.00
105.00
2,200
2,220
123.00
121.00
120.00
118.00
116.00
115.00
113.00
111.00
110.00
108.00
106.00
2,220
2,240
124.00
123.00
121.00
119.00
118.00
116.00
114.00
113.00
111.00
109.00
108.00
2,240
2,260
126.00
124.00
123.00
121.00
119.00
118.00
116.00
114.00
113.00
111.00
109.00
2,260
2,280
127.00
126.00
124.00
122.00
121.00
119.00
117.00
116.00
114.00
112.00
111.00
2,280
2,300
129.00
127.00
126.00
124.00
122.00
121.00
119.00
117.00
116.00
114.00
112.00
2,300
2,320
131.00
129.00
127.00
125.00
124.00
122.00
120.00
119.00
117.00
115.00
114.00
2,320
2,340
132.00
130.00
129.00
127.00
125.00
124.00
122.00
120.00
119.00
117.00
115.00
2,340
2,360
134.00
132.00
130.00
129.00
127.00
125.00
124.00
122.00
120.00
119.00
117.00
2,360
2,380
135.00
133.00
132.00
130.00
128.00
127.00
125.00
123.00
122.00
120.00
118.00
2,380
2,400
137.00
135.00
133.00
132.00
130.00
128.00
127.00
125.00
123.00
122.00
120.00
2,400
2,420
138.00
136.00
135.00
133.00
131.00
130.00
128.00
126.00
125.00
123.00
121.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-27
Weekly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
2,420
2,440
140.00
138.00
136.00
135.00
133.00
131.00
130.00
128.00
126.00
125.00
123.00
2,440
2,460
141.00
139.00
138.00
136.00
134.00
133.00
131.00
129.00
128.00
126.00
124.00
2,460
2,480
143.00
141.00
139.00
138.00
136.00
134.00
133.00
131.00
129.00
128.00
126.00
2,480
2,500
144.00
143.00
141.00
139.00
138.00
136.00
134.00
132.00
131.00
129.00
127.00
2,500
2,520
146.00
144.00
142.00
141.00
139.00
137.00
136.00
134.00
132.00
131.00
129.00
2,520
2,540
147.00
146.00
144.00
142.00
141.00
139.00
137.00
136.00
134.00
132.00
131.00
2,540
2,560
149.00
147.00
145.00
144.00
142.00
140.00
139.00
137.00
135.00
134.00
132.00
2,560
2,580
150.00
149.00
147.00
145.00
144.00
142.00
140.00
139.00
137.00
135.00
134.00
2,580
2,600
152.00
150.00
148.00
147.00
145.00
143.00
142.00
140.00
138.00
137.00
135.00
2,600
2,620
153.00
152.00
150.00
148.00
147.00
145.00
143.00
142.00
140.00
138.00
137.00
2,620
2,640
155.00
153.00
151.00
150.00
148.00
146.00
145.00
143.00
141.00
140.00
138.00
2,640
2,660
156.00
155.00
153.00
151.00
150.00
148.00
146.00
145.00
143.00
141.00
140.00
2,660
2,680
158.00
156.00
155.00
153.00
151.00
150.00
148.00
146.00
144.00
143.00
141.00
2,680
2,700
159.00
158.00
156.00
154.00
153.00
151.00
149.00
148.00
146.00
144.00
143.00
2,700
2,720
161.00
159.00
158.00
156.00
154.00
153.00
151.00
149.00
148.00
146.00
144.00
2,720
2,740
162.00
161.00
159.00
157.00
156.00
154.00
152.00
151.00
149.00
147.00
146.00
2,740
2,760
164.00
162.00
161.00
159.00
157.00
156.00
154.00
152.00
151.00
149.00
147.00
2,760
2,780
165.00
164.00
162.00
160.00
159.00
157.00
155.00
154.00
152.00
150.00
149.00
2,780
2,800
167.00
165.00
164.00
162.00
160.00
159.00
157.00
155.00
154.00
152.00
150.00
2,800
2,820
169.00
167.00
165.00
163.00
162.00
160.00
158.00
157.00
155.00
153.00
152.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-28
Weekly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
2,820
2,840
170.00
168.00
167.00
165.00
163.00
162.00
160.00
158.00
157.00
155.00
153.00
2,840
2,860
172.00
170.00
168.00
167.00
165.00
163.00
162.00
160.00
158.00
157.00
155.00
2,860
2,880
173.00
171.00
170.00
168.00
166.00
165.00
163.00
161.00
160.00
158.00
156.00
2,880
2,900
175.00
173.00
171.00
170.00
168.00
166.00
165.00
163.00
161.00
160.00
158.00
2,900
2,920
176.00
174.00
173.00
171.00
169.00
168.00
166.00
164.00
163.00
161.00
159.00
2,920
2,940
178.00
176.00
174.00
173.00
171.00
169.00
168.00
166.00
164.00
163.00
161.00
2,940
2,960
179.00
177.00
176.00
174.00
172.00
171.00
169.00
167.00
166.00
164.00
162.00
2,960
2,980
181.00
179.00
177.00
176.00
174.00
172.00
171.00
169.00
167.00
166.00
164.00
2,980
3,000
182.00
181.00
179.00
177.00
176.00
174.00
172.00
170.00
169.00
167.00
165.00
3,000
3,020
184.00
182.00
180.00
179.00
177.00
175.00
174.00
172.00
170.00
169.00
167.00
3,020
3,040
185.00
184.00
182.00
180.00
179.00
177.00
175.00
174.00
172.00
170.00
169.00
3,040
3,060
187.00
185.00
183.00
182.00
180.00
178.00
177.00
175.00
173.00
172.00
170.00
3,060
3,080
188.00
187.00
185.00
183.00
182.00
180.00
178.00
177.00
175.00
173.00
172.00
3,080
3,100
190.00
188.00
186.00
185.00
183.00
181.00
180.00
178.00
176.00
175.00
173.00
3,100
3,120
191.00
190.00
188.00
186.00
185.00
183.00
181.00
180.00
178.00
176.00
175.00
3,120
3,140
193.00
191.00
189.00
188.00
186.00
184.00
183.00
181.00
179.00
178.00
176.00
3,140
3,160
194.00
193.00
191.00
189.00
188.00
186.00
184.00
183.00
181.00
179.00
178.00
3,160
3,180
196.00
194.00
193.00
191.00
189.00
188.00
186.00
184.00
182.00
181.00
179.00
3,180
3,200
197.00
196.00
194.00
192.00
191.00
189.00
187.00
186.00
184.00
182.00
181.00
3,200
3,220
199.00
197.00
196.00
194.00
192.00
191.00
189.00
187.00
186.00
184.00
182.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-29
Weekly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
3,220
3,240
200.00
199.00
197.00
195.00
194.00
192.00
190.00
189.00
187.00
185.00
184.00
3,240
3,260
202.00
200.00
199.00
197.00
195.00
194.00
192.00
190.00
189.00
187.00
185.00
3,260
3,280
203.00
202.00
200.00
198.00
197.00
195.00
193.00
192.00
190.00
188.00
187.00
3,280
3,300
205.00
203.00
202.00
200.00
198.00
197.00
195.00
193.00
192.00
190.00
188.00
3,300
3,320
207.00
205.00
203.00
201.00
200.00
198.00
196.00
195.00
193.00
191.00
190.00
3,320
3,340
208.00
206.00
205.00
203.00
201.00
200.00
198.00
196.00
195.00
193.00
191.00
3,340
3,360
210.00
208.00
206.00
205.00
203.00
201.00
200.00
198.00
196.00
195.00
193.00
3,360
3,380
211.00
209.00
208.00
206.00
204.00
203.00
201.00
199.00
198.00
196.00
194.00
3,380
3,400
213.00
211.00
209.00
208.00
206.00
204.00
203.00
201.00
199.00
198.00
196.00
3,400
3,420
214.00
212.00
211.00
209.00
207.00
206.00
204.00
202.00
201.00
199.00
197.00
3,420
3,440
216.00
214.00
212.00
211.00
209.00
207.00
206.00
204.00
202.00
201.00
199.00
3,440
3,460
217.00
215.00
214.00
212.00
210.00
209.00
207.00
205.00
204.00
202.00
200.00
3,460
3,480
219.00
217.00
215.00
214.00
212.00
210.00
209.00
207.00
205.00
204.00
202.00
3,480
3,500
220.00
219.00
217.00
215.00
214.00
212.00
210.00
208.00
207.00
205.00
203.00
3,500
3,520
222.00
220.00
218.00
217.00
215.00
213.00
212.00
210.00
208.00
207.00
205.00
3,520
3,540
223.00
222.00
220.00
218.00
217.00
215.00
213.00
212.00
210.00
208.00
207.00
3,540
3,560
225.00
223.00
221.00
220.00
218.00
216.00
215.00
213.00
211.00
210.00
208.00
3,560
3,580
226.00
225.00
223.00
221.00
220.00
218.00
216.00
215.00
213.00
211.00
210.00
3,580
3,600
228.00
226.00
224.00
223.00
221.00
219.00
218.00
216.00
214.00
213.00
211.00
3,600
3,620
229.00
228.00
226.00
224.00
223.00
221.00
219.00
218.00
216.00
214.00
213.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-30
Weekly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
3,620
3,640
231.00
229.00
227.00
226.00
224.00
222.00
221.00
219.00
217.00
216.00
214.00
3,640
3,660
232.00
231.00
229.00
227.00
226.00
224.00
222.00
221.00
219.00
217.00
216.00
3,660
3,680
234.00
232.00
231.00
229.00
227.00
226.00
224.00
222.00
220.00
219.00
217.00
3,680
3,700
235.00
234.00
232.00
230.00
229.00
227.00
225.00
224.00
222.00
220.00
219.00
3,700
3,720
237.00
235.00
234.00
232.00
230.00
229.00
227.00
225.00
224.00
222.00
220.00
3,720
3,740
238.00
237.00
235.00
233.00
232.00
230.00
228.00
227.00
225.00
223.00
222.00
3,740
3,760
240.00
238.00
237.00
235.00
233.00
232.00
230.00
228.00
227.00
225.00
223.00
3,760
3,780
241.00
240.00
238.00
236.00
235.00
233.00
231.00
230.00
228.00
226.00
225.00
3,780
3,800
243.00
241.00
240.00
238.00
236.00
235.00
233.00
231.00
230.00
228.00
226.00
3,800
3,820
245.00
243.00
241.00
239.00
238.00
236.00
234.00
233.00
231.00
229.00
228.00
3,820
3,840
246.00
244.00
243.00
241.00
239.00
238.00
236.00
234.00
233.00
231.00
229.00
3,840
3,860
248.00
246.00
244.00
243.00
241.00
239.00
238.00
236.00
234.00
233.00
231.00
3,860
3,880
249.00
247.00
246.00
244.00
242.00
241.00
239.00
237.00
236.00
234.00
232.00
3,880
3,900
251.00
249.00
247.00
246.00
244.00
242.00
241.00
239.00
237.00
236.00
234.00
3,900
3,920
252.00
250.00
249.00
247.00
245.00
244.00
242.00
240.00
239.00
237.00
235.00
3,920
3,940
254.00
252.00
250.00
249.00
247.00
245.00
244.00
242.00
240.00
239.00
237.00
3,940
3,960
255.00
253.00
252.00
250.00
248.00
247.00
245.00
243.00
242.00
240.00
238.00
3,960
3,980
257.00
255.00
253.00
252.00
250.00
248.00
247.00
245.00
243.00
242.00
240.00
3,980
4,000
258.00
257.00
255.00
253.00
252.00
250.00
248.00
246.00
245.00
243.00
241.00
4,000
4,020
260.00
258.00
256.00
255.00
253.00
251.00
250.00
248.00
246.00
245.00
243.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-31
Weekly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
4,020
4,040
261.00
260.00
258.00
256.00
255.00
253.00
251.00
250.00
248.00
246.00
245.00
4,040
4,060
263.00
261.00
259.00
258.00
256.00
254.00
253.00
251.00
249.00
248.00
246.00
4,060
4,080
264.00
263.00
261.00
259.00
258.00
256.00
254.00
253.00
251.00
249.00
248.00
4,080
4,100
266.00
264.00
262.00
261.00
259.00
257.00
256.00
254.00
252.00
251.00
249.00
4,100
4,120
267.00
266.00
264.00
262.00
261.00
259.00
257.00
256.00
254.00
252.00
251.00
4,120
4,140
269.00
267.00
265.00
264.00
262.00
260.00
259.00
257.00
255.00
254.00
252.00
4,140
4,160
270.00
269.00
267.00
265.00
264.00
262.00
260.00
259.00
257.00
255.00
254.00
4,160
4,180
272.00
270.00
269.00
267.00
265.00
264.00
262.00
260.00
258.00
257.00
255.00
4,180
4,200
273.00
272.00
270.00
268.00
267.00
265.00
263.00
262.00
260.00
258.00
257.00
4,200
4,220
275.00
273.00
272.00
270.00
268.00
267.00
265.00
263.00
262.00
260.00
258.00
4,220
4,240
276.00
275.00
273.00
271.00
270.00
268.00
266.00
265.00
263.00
261.00
260.00
4,240
4,260
278.00
276.00
275.00
273.00
271.00
270.00
268.00
266.00
265.00
263.00
261.00
4,260
4,280
279.00
278.00
276.00
274.00
273.00
271.00
269.00
268.00
266.00
264.00
263.00
4,280
4,300
281.00
279.00
278.00
276.00
274.00
273.00
271.00
269.00
268.00
266.00
264.00
4,300
4,320
283.00
281.00
279.00
277.00
276.00
274.00
272.00
271.00
269.00
267.00
266.00
4,320
4,340
284.00
282.00
281.00
279.00
277.00
276.00
274.00
272.00
271.00
269.00
267.00
4,340
4,360
286.00
284.00
282.00
281.00
279.00
277.00
276.00
274.00
272.00
271.00
269.00
4,360
4,380
287.00
285.00
284.00
282.00
280.00
279.00
277.00
275.00
274.00
272.00
270.00
4,380
4,400
289.00
287.00
285.00
284.00
282.00
280.00
279.00
277.00
275.00
274.00
272.00
4,400
4,420
290.00
288.00
287.00
285.00
283.00
282.00
280.00
278.00
277.00
275.00
273.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-32
Weekly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
4,420
4,440
292.00
290.00
288.00
287.00
285.00
283.00
282.00
280.00
278.00
277.00
275.00
4,440
4,460
293.00
291.00
290.00
288.00
286.00
285.00
283.00
281.00
280.00
278.00
276.00
4,460
4,480
295.00
293.00
291.00
290.00
288.00
286.00
285.00
283.00
281.00
280.00
278.00
4,480
4,500
296.00
295.00
293.00
291.00
290.00
288.00
286.00
284.00
283.00
281.00
279.00
4,500
4,520
298.00
296.00
294.00
293.00
291.00
289.00
288.00
286.00
284.00
283.00
281.00
4,520
4,540
299.00
298.00
296.00
294.00
293.00
291.00
289.00
288.00
286.00
284.00
283.00
4,540
4,560
301.00
299.00
297.00
296.00
294.00
292.00
291.00
289.00
287.00
286.00
284.00
4,560
4,580
302.00
301.00
299.00
297.00
296.00
294.00
292.00
291.00
289.00
287.00
286.00
4,580
4,600
304.00
302.00
300.00
299.00
297.00
295.00
294.00
292.00
290.00
289.00
287.00
4,600
4,620
305.00
304.00
302.00
300.00
299.00
297.00
295.00
294.00
292.00
290.00
289.00
4,620
4,640
307.00
305.00
303.00
302.00
300.00
298.00
297.00
295.00
293.00
292.00
290.00
4,640
4,660
308.00
307.00
305.00
303.00
302.00
300.00
298.00
297.00
295.00
293.00
292.00
4,660
4,680
310.00
308.00
307.00
305.00
303.00
302.00
300.00
298.00
296.00
295.00
293.00
4,680
4,700
311.00
310.00
308.00
306.00
305.00
303.00
301.00
300.00
298.00
296.00
295.00
4,700
4,720
313.00
311.00
310.00
308.00
306.00
305.00
303.00
301.00
300.00
298.00
296.00
4,720
4,740
314.00
313.00
311.00
309.00
308.00
306.00
304.00
303.00
301.00
299.00
298.00
4,740
4,760
316.00
314.00
313.00
311.00
309.00
308.00
306.00
304.00
303.00
301.00
299.00
4,760
4,780
317.00
316.00
314.00
312.00
311.00
309.00
307.00
306.00
304.00
302.00
301.00
4,780
4,800
319.00
317.00
316.00
314.00
312.00
311.00
309.00
307.00
306.00
304.00
302.00
4,800
4,820
321.00
319.00
317.00
315.00
314.00
312.00
310.00
309.00
307.00
305.00
304.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-33
Weekly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
4,820
4,840
322.00
320.00
319.00
317.00
315.00
314.00
312.00
310.00
309.00
307.00
305.00
4,840
4,860
324.00
322.00
320.00
319.00
317.00
315.00
314.00
312.00
310.00
309.00
307.00
4,860
4,880
325.00
323.00
322.00
320.00
318.00
317.00
315.00
313.00
312.00
310.00
308.00
4,880
4,900
327.00
325.00
323.00
322.00
320.00
318.00
317.00
315.00
313.00
312.00
310.00
4,900
4,920
328.00
327.00
325.00
323.00
321.00
320.00
318.00
316.00
315.00
313.00
311.00
4,920
4,940
330.00
328.00
326.00
325.00
323.00
321.00
320.00
318.00
316.00
315.00
313.00
4,940
4,960
331.00
330.00
328.00
326.00
325.00
323.00
321.00
319.00
318.00
316.00
314.00
4,960
4,980
333.00
331.00
330.00
328.00
326.00
324.00
323.00
321.00
319.00
318.00
316.00
4,980
5,000
335.00
333.00
331.00
329.00
328.00
326.00
324.00
322.00
321.00
319.00
317.00
5,000
5,020
336.00
334.00
333.00
331.00
329.00
328.00
326.00
324.00
322.00
321.00
319.00
5,020
5,040
338.00
336.00
334.00
333.00
331.00
329.00
327.00
326.00
324.00
322.00
321.00
5,040
5,060
339.00
338.00
336.00
334.00
332.00
331.00
329.00
327.00
325.00
324.00
322.00
5,060
5,080
341.00
339.00
337.00
336.00
334.00
332.00
331.00
329.00
327.00
325.00
324.00
5,080
5,100
343.00
341.00
339.00
337.00
336.00
334.00
332.00
330.00
329.00
327.00
325.00
5,100
5,120
344.00
342.00
341.00
339.00
337.00
335.00
334.00
332.00
330.00
328.00
327.00
5,120
5,140
346.00
344.00
342.00
340.00
339.00
337.00
335.00
334.00
332.00
330.00
328.00
5,140
5,160
347.00
346.00
344.00
342.00
340.00
339.00
337.00
335.00
333.00
332.00
330.00
5,160
5,180
349.00
347.00
345.00
344.00
342.00
340.00
338.00
337.00
335.00
333.00
331.00
5,180
5,200
350.00
349.00
347.00
345.00
343.00
342.00
340.00
338.00
337.00
335.00
333.00
5,200
5,220
352.00
350.00
349.00
347.00
345.00
343.00
342.00
340.00
338.00
336.00
335.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-34
Weekly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
5,220
5,240
354.00
352.00
350.00
348.00
347.00
345.00
343.00
341.00
340.00
338.00
336.00
5,240
5,260
355.00
353.00
352.00
350.00
348.00
346.00
345.00
343.00
341.00
340.00
338.00
5,260
5,280
357.00
355.00
353.00
352.00
350.00
348.00
346.00
345.00
343.00
341.00
339.00
5,280
5,300
358.00
357.00
355.00
353.00
351.00
350.00
348.00
346.00
344.00
343.00
341.00
5,300
5,320
360.00
358.00
356.00
355.00
353.00
351.00
349.00
348.00
346.00
344.00
343.00
5,320
5,340
362.00
360.00
358.00
356.00
355.00
353.00
351.00
349.00
348.00
346.00
344.00
5,340
5,360
363.00
361.00
360.00
358.00
356.00
354.00
353.00
351.00
349.00
347.00
346.00
5,360
5,380
365.00
363.00
361.00
359.00
358.00
356.00
354.00
352.00
351.00
349.00
347.00
5,380
5,400
366.00
365.00
363.00
361.00
359.00
358.00
356.00
354.00
352.00
351.00
349.00
5,400
5,420
368.00
366.00
364.00
363.00
361.00
359.00
357.00
356.00
354.00
352.00
350.00
5,420
5,440
369.00
368.00
366.00
364.00
362.00
361.00
359.00
357.00
355.00
354.00
352.00
5,440
5,460
371.00
369.00
368.00
366.00
364.00
362.00
361.00
359.00
357.00
355.00
354.00
5,460
5,480
373.00
371.00
369.00
367.00
366.00
364.00
362.00
360.00
359.00
357.00
355.00
5,480
5,500
374.00
372.00
371.00
369.00
367.00
365.00
364.00
362.00
360.00
358.00
357.00
5,500
5,520
376.00
374.00
372.00
371.00
369.00
367.00
365.00
364.00
362.00
360.00
358.00
5,520
5,540
377.00
376.00
374.00
372.00
370.00
369.00
367.00
365.00
363.00
362.00
360.00
5,540
5,560
379.00
377.00
375.00
374.00
372.00
370.00
368.00
367.00
365.00
363.00
362.00
5,560
5,580
380.00
379.00
377.00
375.00
374.00
372.00
370.00
368.00
367.00
365.00
363.00
5,580
5,600
382.00
380.00
379.00
377.00
375.00
373.00
372.00
370.00
368.00
366.00
365.00
7.9% of excess over $5,600 plus
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-35
Weekly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
5,600
& over
383.00
381.00
379.00
378.00
376.00
374.00
372.00
371.00
369.00
367.00
365.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-36
Biweekly PAYROLL PERIOD
For Calendar Year 2025
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
0
100
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
100
120
1.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
120
140
1.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
140
160
1.00
1.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
160
180
1.00
1.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
180
200
2.00
1.00
1.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
200
220
2.00
1.00
1.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
220
240
2.00
2.00
1.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
240
260
3.00
2.00
1.00
1.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
260
280
3.00
2.00
2.00
1.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
280
300
3.00
3.00
2.00
1.00
1.00
0.00
0.00
0.00
0.00
0.00
0.00
300
320
3.00
3.00
2.00
2.00
1.00
0.00
0.00
0.00
0.00
0.00
0.00
320
340
4.00
3.00
2.00
2.00
1.00
1.00
0.00
0.00
0.00
0.00
0.00
340
360
4.00
3.00
3.00
2.00
2.00
1.00
0.00
0.00
0.00
0.00
0.00
360
380
4.00
4.00
3.00
2.00
2.00
1.00
1.00
0.00
0.00
0.00
0.00
380
400
5.00
4.00
3.00
3.00
2.00
1.00
1.00
0.00
0.00
0.00
0.00
400
420
5.00
4.00
4.00
3.00
2.00
2.00
1.00
1.00
0.00
0.00
0.00
420
440
5.00
5.00
4.00
3.00
3.00
2.00
1.00
1.00
0.00
0.00
0.00
440
460
6.00
5.00
4.00
4.00
3.00
2.00
2.00
1.00
0.00
0.00
0.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-37
Biweekly PAYROLL PERIOD
For Calendar Year 2025
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
460
480
6.00
5.00
4.00
4.00
3.00
3.00
2.00
1.00
1.00
0.00
0.00
480
500
7.00
6.00
5.00
4.00
4.00
3.00
2.00
2.00
1.00
0.00
0.00
500
520
8.00
6.00
5.00
4.00
4.00
3.00
3.00
2.00
1.00
1.00
0.00
520
540
8.00
7.00
5.00
5.00
4.00
3.00
3.00
2.00
2.00
1.00
0.00
540
560
9.00
8.00
6.00
5.00
4.00
4.00
3.00
2.00
2.00
1.00
1.00
560
580
10.00
8.00
7.00
5.00
5.00
4.00
3.00
3.00
2.00
2.00
1.00
580
600
10.00
9.00
7.00
6.00
5.00
4.00
4.00
3.00
2.00
2.00
1.00
600
620
11.00
9.00
8.00
7.00
5.00
5.00
4.00
3.00
3.00
2.00
1.00
620
640
12.00
10.00
9.00
7.00
6.00
5.00
4.00
4.00
3.00
2.00
2.00
640
660
13.00
11.00
9.00
8.00
6.00
5.00
5.00
4.00
3.00
3.00
2.00
660
680
14.00
12.00
10.00
9.00
7.00
6.00
5.00
4.00
4.00
3.00
2.00
680
700
15.00
13.00
11.00
9.00
8.00
6.00
5.00
4.00
4.00
3.00
3.00
700
720
16.00
14.00
11.00
10.00
8.00
7.00
6.00
5.00
4.00
4.00
3.00
720
740
17.00
15.00
12.00
10.00
9.00
8.00
6.00
5.00
4.00
4.00
3.00
740
760
18.00
16.00
14.00
11.00
10.00
8.00
7.00
5.00
5.00
4.00
3.00
760
780
19.00
17.00
15.00
12.00
10.00
9.00
8.00
6.00
5.00
4.00
4.00
780
800
21.00
18.00
16.00
13.00
11.00
10.00
8.00
7.00
5.00
5.00
4.00
800
820
22.00
19.00
17.00
14.00
12.00
10.00
9.00
7.00
6.00
5.00
4.00
820
840
23.00
20.00
18.00
16.00
13.00
11.00
9.00
8.00
7.00
5.00
5.00
840
860
24.00
22.00
19.00
17.00
14.00
12.00
10.00
9.00
7.00
6.00
5.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-38
Biweekly PAYROLL PERIOD
For Calendar Year 2025
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
860
880
26.00
23.00
20.00
18.00
15.00
13.00
11.00
9.00
8.00
6.00
5.00
880
900
27.00
24.00
21.00
19.00
16.00
14.00
12.00
10.00
9.00
7.00
6.00
900
920
28.00
25.00
23.00
20.00
17.00
15.00
13.00
11.00
9.00
8.00
6.00
920
940
29.00
27.00
24.00
21.00
19.00
16.00
14.00
11.00
10.00
8.00
7.00
940
960
31.00
28.00
25.00
22.00
20.00
17.00
15.00
12.00
10.00
9.00
8.00
960
980
32.00
29.00
26.00
24.00
21.00
18.00
16.00
14.00
11.00
10.00
8.00
980
1,000
33.00
30.00
28.00
25.00
22.00
19.00
17.00
15.00
12.00
10.00
9.00
1,000
1,020
35.00
32.00
29.00
26.00
23.00
21.00
18.00
16.00
13.00
11.00
10.00
1,020
1,040
36.00
33.00
30.00
27.00
25.00
22.00
19.00
17.00
14.00
12.00
10.00
1,040
1,060
37.00
34.00
31.00
29.00
26.00
23.00
20.00
18.00
16.00
13.00
11.00
1,060
1,080
39.00
36.00
33.00
30.00
27.00
24.00
22.00
19.00
17.00
14.00
12.00
1,080
1,100
40.00
37.00
34.00
31.00
28.00
26.00
23.00
20.00
18.00
15.00
13.00
1,100
1,120
41.00
38.00
35.00
33.00
30.00
27.00
24.00
21.00
19.00
16.00
14.00
1,120
1,140
43.00
40.00
37.00
34.00
31.00
28.00
25.00
23.00
20.00
17.00
15.00
1,140
1,160
44.00
41.00
38.00
35.00
32.00
29.00
27.00
24.00
21.00
19.00
16.00
1,160
1,180
46.00
43.00
40.00
37.00
34.00
31.00
28.00
25.00
22.00
20.00
17.00
1,180
1,200
47.00
44.00
41.00
38.00
35.00
32.00
29.00
26.00
24.00
21.00
18.00
1,200
1,220
48.00
45.00
42.00
39.00
36.00
33.00
30.00
28.00
25.00
22.00
19.00
1,220
1,240
50.00
47.00
44.00
41.00
38.00
35.00
32.00
29.00
26.00
23.00
21.00
1,240
1,260
51.00
48.00
45.00
42.00
39.00
36.00
33.00
30.00
27.00
25.00
22.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-39
Biweekly PAYROLL PERIOD
For Calendar Year 2025
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
1,260
1,280
52.00
49.00
46.00
43.00
40.00
37.00
34.00
31.00
29.00
26.00
23.00
1,280
1,300
54.00
51.00
48.00
45.00
42.00
39.00
36.00
33.00
30.00
27.00
24.00
1,300
1,320
55.00
52.00
49.00
46.00
43.00
40.00
37.00
34.00
31.00
28.00
26.00
1,320
1,340
56.00
53.00
50.00
47.00
44.00
41.00
38.00
35.00
33.00
30.00
27.00
1,340
1,360
58.00
55.00
52.00
49.00
46.00
43.00
40.00
37.00
34.00
31.00
28.00
1,360
1,380
59.00
56.00
53.00
50.00
47.00
44.00
41.00
38.00
35.00
32.00
29.00
1,380
1,400
60.00
57.00
55.00
52.00
49.00
46.00
43.00
40.00
37.00
34.00
31.00
1,400
1,420
62.00
59.00
56.00
53.00
50.00
47.00
44.00
41.00
38.00
35.00
32.00
1,420
1,440
63.00
60.00
57.00
54.00
51.00
48.00
45.00
42.00
39.00
36.00
33.00
1,440
1,460
65.00
62.00
59.00
56.00
53.00
50.00
47.00
44.00
41.00
38.00
35.00
1,460
1,480
66.00
63.00
60.00
57.00
54.00
51.00
48.00
45.00
42.00
39.00
36.00
1,480
1,500
67.00
64.00
61.00
58.00
55.00
52.00
49.00
46.00
43.00
40.00
37.00
1,500
1,520
69.00
66.00
63.00
60.00
57.00
54.00
51.00
48.00
45.00
42.00
39.00
1,520
1,540
70.00
67.00
64.00
61.00
58.00
55.00
52.00
49.00
46.00
43.00
40.00
1,540
1,560
72.00
69.00
65.00
62.00
59.00
56.00
53.00
50.00
47.00
44.00
41.00
1,560
1,580
73.00
70.00
67.00
64.00
61.00
58.00
55.00
52.00
49.00
46.00
43.00
1,580
1,600
75.00
71.00
68.00
65.00
62.00
59.00
56.00
53.00
50.00
47.00
44.00
1,600
1,620
76.00
73.00
70.00
67.00
63.00
60.00
57.00
55.00
52.00
49.00
46.00
1,620
1,640
78.00
74.00
71.00
68.00
65.00
62.00
59.00
56.00
53.00
50.00
47.00
1,640
1,660
79.00
76.00
73.00
69.00
66.00
63.00
60.00
57.00
54.00
51.00
48.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-40
Biweekly PAYROLL PERIOD
For Calendar Year 2025
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
1,660
1,680
80.00
77.00
74.00
71.00
68.00
65.00
62.00
59.00
56.00
53.00
50.00
1,680
1,700
82.00
79.00
76.00
72.00
69.00
66.00
63.00
60.00
57.00
54.00
51.00
1,700
1,720
83.00
80.00
77.00
74.00
71.00
67.00
64.00
61.00
58.00
55.00
52.00
1,720
1,740
85.00
82.00
78.00
75.00
72.00
69.00
66.00
63.00
60.00
57.00
54.00
1,740
1,760
86.00
83.00
80.00
77.00
74.00
70.00
67.00
64.00
61.00
58.00
55.00
1,760
1,780
88.00
84.00
81.00
78.00
75.00
72.00
69.00
65.00
62.00
59.00
56.00
1,780
1,800
89.00
86.00
83.00
80.00
76.00
73.00
70.00
67.00
64.00
61.00
58.00
1,800
1,820
91.00
87.00
84.00
81.00
78.00
75.00
71.00
68.00
65.00
62.00
59.00
1,820
1,840
92.00
89.00
86.00
82.00
79.00
76.00
73.00
70.00
67.00
63.00
60.00
1,840
1,860
93.00
90.00
87.00
84.00
81.00
78.00
74.00
71.00
68.00
65.00
62.00
1,860
1,880
95.00
92.00
88.00
85.00
82.00
79.00
76.00
73.00
69.00
66.00
63.00
1,880
1,900
96.00
93.00
90.00
87.00
84.00
80.00
77.00
74.00
71.00
68.00
65.00
1,900
1,920
98.00
95.00
91.00
88.00
85.00
82.00
79.00
76.00
72.00
69.00
66.00
1,920
1,940
99.00
96.00
93.00
90.00
86.00
83.00
80.00
77.00
74.00
71.00
67.00
1,940
1,960
101.00
97.00
94.00
91.00
88.00
85.00
82.00
78.00
75.00
72.00
69.00
1,960
1,980
102.00
99.00
96.00
93.00
89.00
86.00
83.00
80.00
77.00
74.00
70.00
1,980
2,000
104.00
100.00
97.00
94.00
91.00
88.00
84.00
81.00
78.00
75.00
72.00
2,000
2,020
105.00
102.00
99.00
95.00
92.00
89.00
86.00
83.00
80.00
76.00
73.00
2,020
2,040
107.00
103.00
100.00
97.00
94.00
91.00
87.00
84.00
81.00
78.00
75.00
2,040
2,060
108.00
105.00
102.00
98.00
95.00
92.00
89.00
86.00
82.00
79.00
76.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-41
Biweekly PAYROLL PERIOD
For Calendar Year 2025
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
2,060
2,080
110.00
107.00
103.00
100.00
97.00
93.00
90.00
87.00
84.00
81.00
78.00
2,080
2,100
111.00
108.00
105.00
101.00
98.00
95.00
92.00
88.00
85.00
82.00
79.00
2,100
2,120
113.00
110.00
106.00
103.00
100.00
96.00
93.00
90.00
87.00
84.00
80.00
2,120
2,140
114.00
111.00
108.00
104.00
101.00
98.00
95.00
91.00
88.00
85.00
82.00
2,140
2,160
116.00
113.00
109.00
106.00
103.00
99.00
96.00
93.00
90.00
86.00
83.00
2,160
2,180
117.00
114.00
111.00
107.00
104.00
101.00
97.00
94.00
91.00
88.00
85.00
2,180
2,200
119.00
116.00
112.00
109.00
106.00
102.00
99.00
96.00
93.00
89.00
86.00
2,200
2,220
121.00
117.00
114.00
110.00
107.00
104.00
100.00
97.00
94.00
91.00
88.00
2,220
2,240
122.00
119.00
115.00
112.00
109.00
105.00
102.00
99.00
95.00
92.00
89.00
2,240
2,260
124.00
120.00
117.00
114.00
110.00
107.00
103.00
100.00
97.00
94.00
91.00
2,260
2,280
125.00
122.00
118.00
115.00
112.00
108.00
105.00
102.00
98.00
95.00
92.00
2,280
2,300
127.00
123.00
120.00
117.00
113.00
110.00
107.00
103.00
100.00
97.00
93.00
2,300
2,320
128.00
125.00
121.00
118.00
115.00
111.00
108.00
105.00
101.00
98.00
95.00
2,320
2,340
130.00
126.00
123.00
120.00
116.00
113.00
110.00
106.00
103.00
100.00
96.00
2,340
2,360
131.00
128.00
124.00
121.00
118.00
114.00
111.00
108.00
104.00
101.00
98.00
2,360
2,380
133.00
129.00
126.00
123.00
119.00
116.00
113.00
109.00
106.00
103.00
99.00
2,380
2,400
134.00
131.00
127.00
124.00
121.00
117.00
114.00
111.00
107.00
104.00
101.00
2,400
2,420
136.00
132.00
129.00
126.00
122.00
119.00
116.00
112.00
109.00
106.00
102.00
2,420
2,440
137.00
134.00
131.00
127.00
124.00
121.00
117.00
114.00
110.00
107.00
104.00
2,440
2,460
139.00
135.00
132.00
129.00
125.00
122.00
119.00
115.00
112.00
109.00
105.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-42
Biweekly PAYROLL PERIOD
For Calendar Year 2025
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
2,460
2,480
140.00
137.00
134.00
130.00
127.00
124.00
120.00
117.00
114.00
110.00
107.00
2,480
2,500
142.00
138.00
135.00
132.00
128.00
125.00
122.00
118.00
115.00
112.00
108.00
2,500
2,520
143.00
140.00
137.00
133.00
130.00
127.00
123.00
120.00
117.00
113.00
110.00
2,520
2,540
145.00
141.00
138.00
135.00
131.00
128.00
125.00
121.00
118.00
115.00
111.00
2,540
2,560
146.00
143.00
140.00
136.00
133.00
130.00
126.00
123.00
120.00
116.00
113.00
2,560
2,580
148.00
145.00
141.00
138.00
134.00
131.00
128.00
124.00
121.00
118.00
114.00
2,580
2,600
149.00
146.00
143.00
139.00
136.00
133.00
129.00
126.00
123.00
119.00
116.00
2,600
2,620
151.00
148.00
144.00
141.00
138.00
134.00
131.00
127.00
124.00
121.00
117.00
2,620
2,640
152.00
149.00
146.00
142.00
139.00
136.00
132.00
129.00
126.00
122.00
119.00
2,640
2,660
154.00
151.00
147.00
144.00
141.00
137.00
134.00
131.00
127.00
124.00
121.00
2,660
2,680
155.00
152.00
149.00
145.00
142.00
139.00
135.00
132.00
129.00
125.00
122.00
2,680
2,700
157.00
154.00
150.00
147.00
144.00
140.00
137.00
134.00
130.00
127.00
124.00
2,700
2,720
159.00
155.00
152.00
148.00
145.00
142.00
138.00
135.00
132.00
128.00
125.00
2,720
2,740
160.00
157.00
153.00
150.00
147.00
143.00
140.00
137.00
133.00
130.00
127.00
2,740
2,760
162.00
158.00
155.00
152.00
148.00
145.00
141.00
138.00
135.00
131.00
128.00
2,760
2,780
163.00
160.00
156.00
153.00
150.00
146.00
143.00
140.00
136.00
133.00
130.00
2,780
2,800
165.00
161.00
158.00
155.00
151.00
148.00
145.00
141.00
138.00
134.00
131.00
2,800
2,820
166.00
163.00
159.00
156.00
153.00
149.00
146.00
143.00
139.00
136.00
133.00
2,820
2,840
168.00
164.00
161.00
158.00
154.00
151.00
148.00
144.00
141.00
138.00
134.00
2,840
2,860
169.00
166.00
162.00
159.00
156.00
152.00
149.00
146.00
142.00
139.00
136.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-43
Biweekly PAYROLL PERIOD
For Calendar Year 2025
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
2,860
2,880
171.00
167.00
164.00
161.00
157.00
154.00
151.00
147.00
144.00
141.00
137.00
2,880
2,900
172.00
169.00
165.00
162.00
159.00
155.00
152.00
149.00
145.00
142.00
139.00
2,900
2,920
174.00
170.00
167.00
164.00
160.00
157.00
154.00
150.00
147.00
144.00
140.00
2,920
2,940
175.00
172.00
169.00
165.00
162.00
159.00
155.00
152.00
148.00
145.00
142.00
2,940
2,960
177.00
173.00
170.00
167.00
163.00
160.00
157.00
153.00
150.00
147.00
143.00
2,960
2,980
178.00
175.00
172.00
168.00
165.00
162.00
158.00
155.00
152.00
148.00
145.00
2,980
3,000
180.00
176.00
173.00
170.00
166.00
163.00
160.00
156.00
153.00
150.00
146.00
3,000
3,020
181.00
178.00
175.00
171.00
168.00
165.00
161.00
158.00
155.00
151.00
148.00
3,020
3,040
183.00
179.00
176.00
173.00
169.00
166.00
163.00
159.00
156.00
153.00
149.00
3,040
3,060
184.00
181.00
178.00
174.00
171.00
168.00
164.00
161.00
158.00
154.00
151.00
3,060
3,080
186.00
183.00
179.00
176.00
172.00
169.00
166.00
162.00
159.00
156.00
152.00
3,080
3,100
187.00
184.00
181.00
177.00
174.00
171.00
167.00
164.00
161.00
157.00
154.00
3,100
3,120
189.00
186.00
182.00
179.00
176.00
172.00
169.00
165.00
162.00
159.00
155.00
3,120
3,140
190.00
187.00
184.00
180.00
177.00
174.00
170.00
167.00
164.00
160.00
157.00
3,140
3,160
192.00
189.00
185.00
182.00
179.00
175.00
172.00
169.00
165.00
162.00
159.00
3,160
3,180
193.00
190.00
187.00
183.00
180.00
177.00
173.00
170.00
167.00
163.00
160.00
3,180
3,200
195.00
192.00
188.00
185.00
182.00
178.00
175.00
172.00
168.00
165.00
162.00
3,200
3,220
197.00
193.00
190.00
186.00
183.00
180.00
176.00
173.00
170.00
166.00
163.00
3,220
3,240
198.00
195.00
191.00
188.00
185.00
181.00
178.00
175.00
171.00
168.00
165.00
3,240
3,260
200.00
196.00
193.00
190.00
186.00
183.00
179.00
176.00
173.00
169.00
166.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-44
Biweekly PAYROLL PERIOD
For Calendar Year 2025
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
3,260
3,280
201.00
198.00
194.00
191.00
188.00
184.00
181.00
178.00
174.00
171.00
168.00
3,280
3,300
203.00
199.00
196.00
193.00
189.00
186.00
183.00
179.00
176.00
172.00
169.00
3,300
3,320
204.00
201.00
197.00
194.00
191.00
187.00
184.00
181.00
177.00
174.00
171.00
3,320
3,340
206.00
202.00
199.00
196.00
192.00
189.00
186.00
182.00
179.00
176.00
172.00
3,340
3,360
207.00
204.00
200.00
197.00
194.00
190.00
187.00
184.00
180.00
177.00
174.00
3,360
3,380
209.00
205.00
202.00
199.00
195.00
192.00
189.00
185.00
182.00
179.00
175.00
3,380
3,400
210.00
207.00
203.00
200.00
197.00
193.00
190.00
187.00
183.00
180.00
177.00
3,400
3,420
212.00
208.00
205.00
202.00
198.00
195.00
192.00
188.00
185.00
182.00
178.00
3,420
3,440
213.00
210.00
207.00
203.00
200.00
197.00
193.00
190.00
186.00
183.00
180.00
3,440
3,460
215.00
211.00
208.00
205.00
201.00
198.00
195.00
191.00
188.00
185.00
181.00
3,460
3,480
216.00
213.00
210.00
206.00
203.00
200.00
196.00
193.00
190.00
186.00
183.00
3,480
3,500
218.00
214.00
211.00
208.00
204.00
201.00
198.00
194.00
191.00
188.00
184.00
3,500
3,520
219.00
216.00
213.00
209.00
206.00
203.00
199.00
196.00
193.00
189.00
186.00
3,520
3,540
221.00
217.00
214.00
211.00
207.00
204.00
201.00
197.00
194.00
191.00
187.00
3,540
3,560
222.00
219.00
216.00
212.00
209.00
206.00
202.00
199.00
196.00
192.00
189.00
3,560
3,580
224.00
221.00
217.00
214.00
210.00
207.00
204.00
200.00
197.00
194.00
190.00
3,580
3,600
225.00
222.00
219.00
215.00
212.00
209.00
205.00
202.00
199.00
195.00
192.00
3,600
3,620
227.00
224.00
220.00
217.00
214.00
210.00
207.00
203.00
200.00
197.00
193.00
3,620
3,640
228.00
225.00
222.00
218.00
215.00
212.00
208.00
205.00
202.00
198.00
195.00
3,640
3,660
230.00
227.00
223.00
220.00
217.00
213.00
210.00
207.00
203.00
200.00
197.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-45
Biweekly PAYROLL PERIOD
For Calendar Year 2025
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
3,660
3,680
231.00
228.00
225.00
221.00
218.00
215.00
211.00
208.00
205.00
201.00
198.00
3,680
3,700
233.00
230.00
226.00
223.00
220.00
216.00
213.00
210.00
206.00
203.00
200.00
3,700
3,720
235.00
231.00
228.00
224.00
221.00
218.00
214.00
211.00
208.00
204.00
201.00
3,720
3,740
236.00
233.00
229.00
226.00
223.00
219.00
216.00
213.00
209.00
206.00
203.00
3,740
3,760
238.00
234.00
231.00
228.00
224.00
221.00
217.00
214.00
211.00
207.00
204.00
3,760
3,780
239.00
236.00
232.00
229.00
226.00
222.00
219.00
216.00
212.00
209.00
206.00
3,780
3,800
241.00
237.00
234.00
231.00
227.00
224.00
221.00
217.00
214.00
210.00
207.00
3,800
3,820
242.00
239.00
235.00
232.00
229.00
225.00
222.00
219.00
215.00
212.00
209.00
3,820
3,840
244.00
240.00
237.00
234.00
230.00
227.00
224.00
220.00
217.00
214.00
210.00
3,840
3,860
245.00
242.00
238.00
235.00
232.00
228.00
225.00
222.00
218.00
215.00
212.00
3,860
3,880
247.00
243.00
240.00
237.00
233.00
230.00
227.00
223.00
220.00
217.00
213.00
3,880
3,900
248.00
245.00
241.00
238.00
235.00
231.00
228.00
225.00
221.00
218.00
215.00
3,900
3,920
250.00
246.00
243.00
240.00
236.00
233.00
230.00
226.00
223.00
220.00
216.00
3,920
3,940
251.00
248.00
245.00
241.00
238.00
235.00
231.00
228.00
224.00
221.00
218.00
3,940
3,960
253.00
249.00
246.00
243.00
239.00
236.00
233.00
229.00
226.00
223.00
219.00
3,960
3,980
254.00
251.00
248.00
244.00
241.00
238.00
234.00
231.00
228.00
224.00
221.00
3,980
4,000
256.00
252.00
249.00
246.00
242.00
239.00
236.00
232.00
229.00
226.00
222.00
4,000
4,020
257.00
254.00
251.00
247.00
244.00
241.00
237.00
234.00
231.00
227.00
224.00
4,020
4,040
259.00
255.00
252.00
249.00
245.00
242.00
239.00
235.00
232.00
229.00
225.00
4,040
4,060
260.00
257.00
254.00
250.00
247.00
244.00
240.00
237.00
234.00
230.00
227.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-46
Biweekly PAYROLL PERIOD
For Calendar Year 2025
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
4,060
4,080
262.00
259.00
255.00
252.00
248.00
245.00
242.00
238.00
235.00
232.00
228.00
4,080
4,100
263.00
260.00
257.00
253.00
250.00
247.00
243.00
240.00
237.00
233.00
230.00
4,100
4,120
265.00
262.00
258.00
255.00
252.00
248.00
245.00
241.00
238.00
235.00
231.00
4,120
4,140
266.00
263.00
260.00
256.00
253.00
250.00
246.00
243.00
240.00
236.00
233.00
4,140
4,160
268.00
265.00
261.00
258.00
255.00
251.00
248.00
245.00
241.00
238.00
235.00
4,160
4,180
269.00
266.00
263.00
259.00
256.00
253.00
249.00
246.00
243.00
239.00
236.00
4,180
4,200
271.00
268.00
264.00
261.00
258.00
254.00
251.00
248.00
244.00
241.00
238.00
4,200
4,220
273.00
269.00
266.00
262.00
259.00
256.00
252.00
249.00
246.00
242.00
239.00
4,220
4,240
274.00
271.00
267.00
264.00
261.00
257.00
254.00
251.00
247.00
244.00
241.00
4,240
4,260
276.00
272.00
269.00
266.00
262.00
259.00
255.00
252.00
249.00
245.00
242.00
4,260
4,280
277.00
274.00
270.00
267.00
264.00
260.00
257.00
254.00
250.00
247.00
244.00
4,280
4,300
279.00
275.00
272.00
269.00
265.00
262.00
259.00
255.00
252.00
248.00
245.00
4,300
4,320
280.00
277.00
273.00
270.00
267.00
263.00
260.00
257.00
253.00
250.00
247.00
4,320
4,340
282.00
278.00
275.00
272.00
268.00
265.00
262.00
258.00
255.00
252.00
248.00
4,340
4,360
283.00
280.00
276.00
273.00
270.00
266.00
263.00
260.00
256.00
253.00
250.00
4,360
4,380
285.00
281.00
278.00
275.00
271.00
268.00
265.00
261.00
258.00
255.00
251.00
4,380
4,400
286.00
283.00
279.00
276.00
273.00
269.00
266.00
263.00
259.00
256.00
253.00
4,400
4,420
288.00
284.00
281.00
278.00
274.00
271.00
268.00
264.00
261.00
258.00
254.00
4,420
4,440
289.00
286.00
283.00
279.00
276.00
273.00
269.00
266.00
262.00
259.00
256.00
4,440
4,460
291.00
287.00
284.00
281.00
277.00
274.00
271.00
267.00
264.00
261.00
257.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-47
Biweekly PAYROLL PERIOD
For Calendar Year 2025
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
4,460
4,480
292.00
289.00
286.00
282.00
279.00
276.00
272.00
269.00
266.00
262.00
259.00
4,480
4,500
294.00
290.00
287.00
284.00
280.00
277.00
274.00
270.00
267.00
264.00
260.00
4,500
4,520
295.00
292.00
289.00
285.00
282.00
279.00
275.00
272.00
269.00
265.00
262.00
4,520
4,540
297.00
293.00
290.00
287.00
283.00
280.00
277.00
273.00
270.00
267.00
263.00
4,540
4,560
298.00
295.00
292.00
288.00
285.00
282.00
278.00
275.00
272.00
268.00
265.00
4,560
4,580
300.00
297.00
293.00
290.00
286.00
283.00
280.00
276.00
273.00
270.00
266.00
4,580
4,600
301.00
298.00
295.00
291.00
288.00
285.00
281.00
278.00
275.00
271.00
268.00
4,600
4,620
303.00
300.00
296.00
293.00
290.00
286.00
283.00
279.00
276.00
273.00
269.00
4,620
4,640
304.00
301.00
298.00
294.00
291.00
288.00
284.00
281.00
278.00
274.00
271.00
4,640
4,660
306.00
303.00
299.00
296.00
293.00
289.00
286.00
283.00
279.00
276.00
273.00
4,660
4,680
307.00
304.00
301.00
297.00
294.00
291.00
287.00
284.00
281.00
277.00
274.00
4,680
4,700
309.00
306.00
302.00
299.00
296.00
292.00
289.00
286.00
282.00
279.00
276.00
4,700
4,720
311.00
307.00
304.00
300.00
297.00
294.00
290.00
287.00
284.00
280.00
277.00
4,720
4,740
312.00
309.00
305.00
302.00
299.00
295.00
292.00
289.00
285.00
282.00
279.00
4,740
4,760
314.00
310.00
307.00
304.00
300.00
297.00
293.00
290.00
287.00
283.00
280.00
4,760
4,780
315.00
312.00
308.00
305.00
302.00
298.00
295.00
292.00
288.00
285.00
282.00
4,780
4,800
317.00
313.00
310.00
307.00
303.00
300.00
297.00
293.00
290.00
286.00
283.00
4,800
4,820
318.00
315.00
311.00
308.00
305.00
301.00
298.00
295.00
291.00
288.00
285.00
4,820
4,840
320.00
316.00
313.00
310.00
306.00
303.00
300.00
296.00
293.00
290.00
286.00
4,840
4,860
321.00
318.00
314.00
311.00
308.00
304.00
301.00
298.00
294.00
291.00
288.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-48
Biweekly PAYROLL PERIOD
For Calendar Year 2025
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
4,860
4,880
323.00
319.00
316.00
313.00
309.00
306.00
303.00
299.00
296.00
293.00
289.00
4,880
4,900
324.00
321.00
317.00
314.00
311.00
307.00
304.00
301.00
297.00
294.00
291.00
4,900
4,920
326.00
322.00
319.00
316.00
312.00
309.00
306.00
302.00
299.00
296.00
292.00
4,920
4,940
327.00
324.00
321.00
317.00
314.00
311.00
307.00
304.00
300.00
297.00
294.00
4,940
4,960
329.00
325.00
322.00
319.00
315.00
312.00
309.00
305.00
302.00
299.00
295.00
4,960
4,980
331.00
327.00
324.00
320.00
317.00
314.00
310.00
307.00
304.00
300.00
297.00
4,980
5,000
332.00
329.00
325.00
322.00
318.00
315.00
312.00
308.00
305.00
302.00
298.00
5,000
5,020
334.00
330.00
327.00
323.00
320.00
317.00
313.00
310.00
307.00
303.00
300.00
5,020
5,040
335.00
332.00
328.00
325.00
321.00
318.00
315.00
311.00
308.00
305.00
301.00
5,040
5,060
337.00
333.00
330.00
326.00
323.00
320.00
316.00
313.00
310.00
306.00
303.00
5,060
5,080
338.00
335.00
332.00
328.00
325.00
321.00
318.00
314.00
311.00
308.00
304.00
5,080
5,100
340.00
337.00
333.00
330.00
326.00
323.00
319.00
316.00
313.00
309.00
306.00
5,100
5,120
342.00
338.00
335.00
331.00
328.00
324.00
321.00
317.00
314.00
311.00
307.00
5,120
5,140
343.00
340.00
336.00
333.00
329.00
326.00
322.00
319.00
316.00
312.00
309.00
5,140
5,160
345.00
341.00
338.00
334.00
331.00
327.00
324.00
321.00
317.00
314.00
311.00
5,160
5,180
346.00
343.00
339.00
336.00
332.00
329.00
325.00
322.00
319.00
315.00
312.00
5,180
5,200
348.00
344.00
341.00
338.00
334.00
331.00
327.00
324.00
320.00
317.00
314.00
5,200
5,220
350.00
346.00
343.00
339.00
336.00
332.00
329.00
325.00
322.00
318.00
315.00
5,220
5,240
351.00
348.00
344.00
341.00
337.00
334.00
330.00
327.00
323.00
320.00
317.00
5,240
5,260
353.00
349.00
346.00
342.00
339.00
335.00
332.00
328.00
325.00
321.00
318.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-49
Biweekly PAYROLL PERIOD
For Calendar Year 2025
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
5,260
5,280
354.00
351.00
347.00
344.00
340.00
337.00
333.00
330.00
326.00
323.00
320.00
5,280
5,300
356.00
352.00
349.00
345.00
342.00
338.00
335.00
332.00
328.00
325.00
321.00
5,300
5,320
357.00
354.00
350.00
347.00
344.00
340.00
337.00
333.00
330.00
326.00
323.00
5,320
5,340
359.00
356.00
352.00
349.00
345.00
342.00
338.00
335.00
331.00
328.00
324.00
5,340
5,360
361.00
357.00
354.00
350.00
347.00
343.00
340.00
336.00
333.00
329.00
326.00
5,360
5,380
362.00
359.00
355.00
352.00
348.00
345.00
341.00
338.00
334.00
331.00
327.00
5,380
5,400
364.00
360.00
357.00
353.00
350.00
346.00
343.00
339.00
336.00
332.00
329.00
5,400
5,420
365.00
362.00
358.00
355.00
351.00
348.00
344.00
341.00
338.00
334.00
331.00
5,420
5,440
367.00
363.00
360.00
356.00
353.00
350.00
346.00
343.00
339.00
336.00
332.00
5,440
5,460
368.00
365.00
362.00
358.00
355.00
351.00
348.00
344.00
341.00
337.00
334.00
5,460
5,480
370.00
367.00
363.00
360.00
356.00
353.00
349.00
346.00
342.00
339.00
335.00
5,480
5,500
372.00
368.00
365.00
361.00
358.00
354.00
351.00
347.00
344.00
340.00
337.00
7.9% of excess over $5,500 plus
5,500
& over
372.00
369.00
365.00
362.00
359.00
355.00
352.00
348.00
345.00
341.00
338.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-50
Biweekly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
0
100
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
100
120
1.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
120
140
1.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
140
160
1.00
1.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
160
180
1.00
1.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
180
200
2.00
1.00
1.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
200
220
2.00
1.00
1.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
220
240
2.00
2.00
1.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
240
260
3.00
2.00
1.00
1.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
260
280
3.00
2.00
2.00
1.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
280
300
3.00
3.00
2.00
1.00
1.00
0.00
0.00
0.00
0.00
0.00
0.00
300
320
3.00
3.00
2.00
2.00
1.00
0.00
0.00
0.00
0.00
0.00
0.00
320
340
4.00
3.00
2.00
2.00
1.00
1.00
0.00
0.00
0.00
0.00
0.00
340
360
4.00
3.00
3.00
2.00
2.00
1.00
0.00
0.00
0.00
0.00
0.00
360
380
4.00
4.00
3.00
2.00
2.00
1.00
1.00
0.00
0.00
0.00
0.00
380
400
5.00
4.00
3.00
3.00
2.00
1.00
1.00
0.00
0.00
0.00
0.00
400
420
5.00
4.00
4.00
3.00
2.00
2.00
1.00
1.00
0.00
0.00
0.00
420
440
5.00
5.00
4.00
3.00
3.00
2.00
1.00
1.00
0.00
0.00
0.00
440
460
5.00
5.00
4.00
4.00
3.00
2.00
2.00
1.00
0.00
0.00
0.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-51
Biweekly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
460
480
6.00
5.00
4.00
4.00
3.00
3.00
2.00
1.00
1.00
0.00
0.00
480
500
6.00
5.00
5.00
4.00
4.00
3.00
2.00
2.00
1.00
0.00
0.00
500
520
6.00
6.00
5.00
4.00
4.00
3.00
3.00
2.00
1.00
1.00
0.00
520
540
7.00
6.00
5.00
5.00
4.00
3.00
3.00
2.00
2.00
1.00
0.00
540
560
7.00
6.00
6.00
5.00
4.00
4.00
3.00
2.00
2.00
1.00
1.00
560
580
7.00
6.00
6.00
5.00
5.00
4.00
3.00
3.00
2.00
2.00
1.00
580
600
7.00
7.00
6.00
6.00
5.00
4.00
4.00
3.00
2.00
2.00
1.00
600
620
8.00
7.00
6.00
6.00
5.00
5.00
4.00
3.00
3.00
2.00
1.00
620
640
8.00
7.00
7.00
6.00
5.00
5.00
4.00
4.00
3.00
2.00
2.00
640
660
8.00
8.00
7.00
6.00
6.00
5.00
5.00
4.00
3.00
3.00
2.00
660
680
8.00
8.00
7.00
7.00
6.00
5.00
5.00
4.00
4.00
3.00
2.00
680
700
9.00
8.00
8.00
7.00
6.00
6.00
5.00
4.00
4.00
3.00
3.00
700
720
9.00
8.00
8.00
7.00
7.00
6.00
5.00
5.00
4.00
4.00
3.00
720
740
9.00
9.00
8.00
7.00
7.00
6.00
6.00
5.00
4.00
4.00
3.00
740
760
10.00
9.00
8.00
8.00
7.00
7.00
6.00
5.00
5.00
4.00
3.00
760
780
10.00
9.00
9.00
8.00
7.00
7.00
6.00
6.00
5.00
4.00
4.00
780
800
10.00
10.00
9.00
8.00
8.00
7.00
6.00
6.00
5.00
5.00
4.00
800
820
11.00
10.00
9.00
9.00
8.00
7.00
7.00
6.00
6.00
5.00
4.00
820
840
11.00
10.00
9.00
9.00
8.00
8.00
7.00
6.00
6.00
5.00
5.00
840
860
12.00
10.00
10.00
9.00
9.00
8.00
7.00
7.00
6.00
5.00
5.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-52
Biweekly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
860
880
13.00
11.00
10.00
9.00
9.00
8.00
8.00
7.00
6.00
6.00
5.00
880
900
13.00
12.00
10.00
10.00
9.00
8.00
8.00
7.00
7.00
6.00
5.00
900
920
14.00
12.00
11.00
10.00
9.00
9.00
8.00
8.00
7.00
6.00
6.00
920
940
14.00
13.00
12.00
10.00
10.00
9.00
8.00
8.00
7.00
7.00
6.00
940
960
15.00
14.00
12.00
11.00
10.00
9.00
9.00
8.00
7.00
7.00
6.00
960
980
16.00
14.00
13.00
11.00
10.00
10.00
9.00
8.00
8.00
7.00
7.00
980
1,000
16.00
15.00
14.00
12.00
11.00
10.00
9.00
9.00
8.00
7.00
7.00
1,000
1,020
17.00
16.00
14.00
13.00
11.00
10.00
10.00
9.00
8.00
8.00
7.00
1,020
1,040
18.00
16.00
15.00
13.00
12.00
11.00
10.00
9.00
9.00
8.00
7.00
1,040
1,060
18.00
17.00
15.00
14.00
13.00
11.00
10.00
9.00
9.00
8.00
8.00
1,060
1,080
19.00
18.00
16.00
15.00
13.00
12.00
10.00
10.00
9.00
9.00
8.00
1,080
1,100
20.00
18.00
17.00
15.00
14.00
13.00
11.00
10.00
9.00
9.00
8.00
1,100
1,120
20.00
19.00
17.00
16.00
15.00
13.00
12.00
10.00
10.00
9.00
8.00
1,120
1,140
21.00
19.00
18.00
17.00
15.00
14.00
12.00
11.00
10.00
9.00
9.00
1,140
1,160
21.00
20.00
19.00
17.00
16.00
14.00
13.00
12.00
10.00
10.00
9.00
1,160
1,180
22.00
21.00
19.00
18.00
16.00
15.00
14.00
12.00
11.00
10.00
9.00
1,180
1,200
23.00
21.00
20.00
19.00
17.00
16.00
14.00
13.00
11.00
10.00
10.00
1,200
1,220
24.00
22.00
21.00
19.00
18.00
16.00
15.00
14.00
12.00
11.00
10.00
1,220
1,240
25.00
23.00
21.00
20.00
18.00
17.00
16.00
14.00
13.00
11.00
10.00
1,240
1,260
26.00
24.00
22.00
20.00
19.00
18.00
16.00
15.00
13.00
12.00
11.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-53
Biweekly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
1,260
1,280
28.00
25.00
23.00
21.00
20.00
18.00
17.00
15.00
14.00
13.00
11.00
1,280
1,300
29.00
26.00
24.00
22.00
20.00
19.00
18.00
16.00
15.00
13.00
12.00
1,300
1,320
30.00
27.00
25.00
23.00
21.00
20.00
18.00
17.00
15.00
14.00
13.00
1,320
1,340
31.00
28.00
26.00
24.00
22.00
20.00
19.00
17.00
16.00
15.00
13.00
1,340
1,360
32.00
30.00
27.00
25.00
22.00
21.00
19.00
18.00
17.00
15.00
14.00
1,360
1,380
33.00
31.00
28.00
26.00
23.00
21.00
20.00
19.00
17.00
16.00
14.00
1,380
1,400
34.00
32.00
29.00
27.00
25.00
22.00
21.00
19.00
18.00
16.00
15.00
1,400
1,420
35.00
33.00
30.00
28.00
26.00
23.00
21.00
20.00
19.00
17.00
16.00
1,420
1,440
36.00
34.00
32.00
29.00
27.00
24.00
22.00
21.00
19.00
18.00
16.00
1,440
1,460
37.00
35.00
33.00
30.00
28.00
25.00
23.00
21.00
20.00
18.00
17.00
1,460
1,480
39.00
36.00
34.00
31.00
29.00
26.00
24.00
22.00
20.00
19.00
18.00
1,480
1,500
40.00
37.00
35.00
32.00
30.00
28.00
25.00
23.00
21.00
20.00
18.00
1,500
1,520
41.00
38.00
36.00
34.00
31.00
29.00
26.00
24.00
22.00
20.00
19.00
1,520
1,540
42.00
39.00
37.00
35.00
32.00
30.00
27.00
25.00
23.00
21.00
20.00
1,540
1,560
43.00
41.00
38.00
36.00
33.00
31.00
28.00
26.00
24.00
22.00
20.00
1,560
1,580
44.00
42.00
39.00
37.00
34.00
32.00
30.00
27.00
25.00
22.00
21.00
1,580
1,600
46.00
43.00
40.00
38.00
36.00
33.00
31.00
28.00
26.00
23.00
21.00
1,600
1,620
47.00
44.00
41.00
39.00
37.00
34.00
32.00
29.00
27.00
25.00
22.00
1,620
1,640
48.00
45.00
43.00
40.00
38.00
35.00
33.00
30.00
28.00
26.00
23.00
1,640
1,660
49.00
47.00
44.00
41.00
39.00
36.00
34.00
32.00
29.00
27.00
24.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-54
Biweekly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
1,660
1,680
51.00
48.00
45.00
42.00
40.00
37.00
35.00
33.00
30.00
28.00
25.00
1,680
1,700
52.00
49.00
46.00
44.00
41.00
39.00
36.00
34.00
31.00
29.00
26.00
1,700
1,720
53.00
51.00
48.00
45.00
42.00
40.00
37.00
35.00
32.00
30.00
28.00
1,720
1,740
55.00
52.00
49.00
46.00
43.00
41.00
38.00
36.00
34.00
31.00
29.00
1,740
1,760
56.00
53.00
50.00
47.00
45.00
42.00
39.00
37.00
35.00
32.00
30.00
1,760
1,780
57.00
54.00
52.00
49.00
46.00
43.00
41.00
38.00
36.00
33.00
31.00
1,780
1,800
58.00
56.00
53.00
50.00
47.00
44.00
42.00
39.00
37.00
34.00
32.00
1,800
1,820
60.00
57.00
54.00
51.00
48.00
46.00
43.00
40.00
38.00
36.00
33.00
1,820
1,840
61.00
58.00
55.00
53.00
50.00
47.00
44.00
41.00
39.00
37.00
34.00
1,840
1,860
62.00
59.00
57.00
54.00
51.00
48.00
45.00
43.00
40.00
38.00
35.00
1,860
1,880
64.00
61.00
58.00
55.00
52.00
49.00
47.00
44.00
41.00
39.00
36.00
1,880
1,900
65.00
62.00
59.00
56.00
54.00
51.00
48.00
45.00
42.00
40.00
37.00
1,900
1,920
66.00
63.00
60.00
58.00
55.00
52.00
49.00
46.00
44.00
41.00
39.00
1,920
1,940
67.00
65.00
62.00
59.00
56.00
53.00
51.00
48.00
45.00
42.00
40.00
1,940
1,960
69.00
66.00
63.00
60.00
57.00
55.00
52.00
49.00
46.00
43.00
41.00
1,960
1,980
70.00
67.00
64.00
62.00
59.00
56.00
53.00
50.00
47.00
45.00
42.00
1,980
2,000
72.00
69.00
66.00
63.00
60.00
57.00
54.00
52.00
49.00
46.00
43.00
2,000
2,020
73.00
70.00
67.00
64.00
61.00
58.00
56.00
53.00
50.00
47.00
44.00
2,020
2,040
74.00
71.00
68.00
65.00
63.00
60.00
57.00
54.00
51.00
48.00
46.00
2,040
2,060
76.00
73.00
70.00
67.00
64.00
61.00
58.00
55.00
53.00
50.00
47.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-55
Biweekly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
2,060
2,080
77.00
74.00
71.00
68.00
65.00
62.00
59.00
57.00
54.00
51.00
48.00
2,080
2,100
78.00
75.00
72.00
69.00
66.00
64.00
61.00
58.00
55.00
52.00
49.00
2,100
2,120
80.00
77.00
74.00
71.00
68.00
65.00
62.00
59.00
56.00
54.00
51.00
2,120
2,140
81.00
78.00
75.00
72.00
69.00
66.00
63.00
60.00
58.00
55.00
52.00
2,140
2,160
82.00
79.00
76.00
73.00
70.00
67.00
65.00
62.00
59.00
56.00
53.00
2,160
2,180
84.00
81.00
78.00
75.00
72.00
69.00
66.00
63.00
60.00
57.00
55.00
2,180
2,200
85.00
82.00
79.00
76.00
73.00
70.00
67.00
64.00
62.00
59.00
56.00
2,200
2,220
87.00
84.00
81.00
78.00
75.00
72.00
69.00
66.00
63.00
60.00
57.00
2,220
2,240
88.00
85.00
82.00
79.00
76.00
73.00
70.00
67.00
64.00
61.00
58.00
2,240
2,260
89.00
86.00
83.00
80.00
77.00
74.00
71.00
68.00
65.00
63.00
60.00
2,260
2,280
91.00
88.00
85.00
82.00
79.00
76.00
73.00
70.00
67.00
64.00
61.00
2,280
2,300
92.00
89.00
86.00
83.00
80.00
77.00
74.00
71.00
68.00
65.00
62.00
2,300
2,320
93.00
90.00
87.00
84.00
81.00
78.00
75.00
72.00
69.00
66.00
64.00
2,320
2,340
95.00
92.00
89.00
86.00
83.00
80.00
77.00
74.00
71.00
68.00
65.00
2,340
2,360
96.00
93.00
90.00
87.00
84.00
81.00
78.00
75.00
72.00
69.00
66.00
2,360
2,380
97.00
94.00
91.00
88.00
85.00
82.00
79.00
76.00
73.00
70.00
67.00
2,380
2,400
99.00
96.00
93.00
90.00
87.00
84.00
81.00
78.00
75.00
72.00
69.00
2,400
2,420
100.00
97.00
94.00
91.00
88.00
85.00
82.00
79.00
76.00
73.00
70.00
2,420
2,440
101.00
98.00
96.00
93.00
90.00
87.00
84.00
81.00
78.00
75.00
72.00
2,440
2,460
103.00
100.00
97.00
94.00
91.00
88.00
85.00
82.00
79.00
76.00
73.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-56
Biweekly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
2,460
2,480
104.00
101.00
98.00
95.00
92.00
89.00
86.00
83.00
80.00
77.00
74.00
2,480
2,500
106.00
103.00
100.00
97.00
94.00
91.00
88.00
85.00
82.00
79.00
76.00
2,500
2,520
107.00
104.00
101.00
98.00
95.00
92.00
89.00
86.00
83.00
80.00
77.00
2,520
2,540
108.00
105.00
102.00
99.00
96.00
93.00
90.00
87.00
84.00
81.00
78.00
2,540
2,560
110.00
107.00
104.00
101.00
98.00
95.00
92.00
89.00
86.00
83.00
80.00
2,560
2,580
111.00
108.00
105.00
102.00
99.00
96.00
93.00
90.00
87.00
84.00
81.00
2,580
2,600
112.00
109.00
106.00
103.00
100.00
97.00
94.00
91.00
88.00
85.00
82.00
2,600
2,620
114.00
111.00
108.00
105.00
102.00
99.00
96.00
93.00
90.00
87.00
84.00
2,620
2,640
115.00
112.00
109.00
106.00
103.00
100.00
97.00
94.00
91.00
88.00
85.00
2,640
2,660
116.00
113.00
110.00
107.00
104.00
101.00
98.00
96.00
93.00
90.00
87.00
2,660
2,680
118.00
115.00
112.00
109.00
106.00
103.00
100.00
97.00
94.00
91.00
88.00
2,680
2,700
119.00
116.00
113.00
110.00
107.00
104.00
101.00
98.00
95.00
92.00
89.00
2,700
2,720
121.00
118.00
115.00
112.00
109.00
106.00
103.00
100.00
97.00
94.00
91.00
2,720
2,740
122.00
119.00
116.00
113.00
110.00
107.00
104.00
101.00
98.00
95.00
92.00
2,740
2,760
123.00
120.00
117.00
114.00
111.00
108.00
105.00
102.00
99.00
96.00
93.00
2,760
2,780
125.00
122.00
119.00
116.00
113.00
110.00
107.00
104.00
101.00
98.00
95.00
2,780
2,800
126.00
123.00
120.00
117.00
114.00
111.00
108.00
105.00
102.00
99.00
96.00
2,800
2,820
127.00
124.00
121.00
118.00
115.00
112.00
109.00
106.00
103.00
100.00
97.00
2,820
2,840
129.00
126.00
123.00
120.00
117.00
114.00
111.00
108.00
105.00
102.00
99.00
2,840
2,860
130.00
127.00
124.00
121.00
118.00
115.00
112.00
109.00
106.00
103.00
100.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-57
Biweekly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
2,860
2,880
132.00
128.00
125.00
122.00
119.00
116.00
113.00
110.00
107.00
104.00
101.00
2,880
2,900
133.00
130.00
127.00
124.00
121.00
118.00
115.00
112.00
109.00
106.00
103.00
2,900
2,920
134.00
131.00
128.00
125.00
122.00
119.00
116.00
113.00
110.00
107.00
104.00
2,920
2,940
136.00
133.00
130.00
127.00
124.00
121.00
118.00
115.00
112.00
109.00
106.00
2,940
2,960
137.00
134.00
131.00
128.00
125.00
122.00
119.00
116.00
113.00
110.00
107.00
2,960
2,980
139.00
136.00
132.00
129.00
126.00
123.00
120.00
117.00
114.00
111.00
108.00
2,980
3,000
140.00
137.00
134.00
131.00
128.00
125.00
122.00
119.00
116.00
113.00
110.00
3,000
3,020
142.00
138.00
135.00
132.00
129.00
126.00
123.00
120.00
117.00
114.00
111.00
3,020
3,040
143.00
140.00
137.00
134.00
130.00
127.00
124.00
121.00
118.00
115.00
112.00
3,040
3,060
145.00
141.00
138.00
135.00
132.00
129.00
126.00
123.00
120.00
117.00
114.00
3,060
3,080
146.00
143.00
140.00
136.00
133.00
130.00
127.00
124.00
121.00
118.00
115.00
3,080
3,100
147.00
144.00
141.00
138.00
135.00
132.00
128.00
125.00
122.00
119.00
116.00
3,100
3,120
149.00
146.00
142.00
139.00
136.00
133.00
130.00
127.00
124.00
121.00
118.00
3,120
3,140
150.00
147.00
144.00
141.00
138.00
134.00
131.00
128.00
125.00
122.00
119.00
3,140
3,160
152.00
149.00
145.00
142.00
139.00
136.00
133.00
130.00
127.00
124.00
121.00
3,160
3,180
153.00
150.00
147.00
144.00
140.00
137.00
134.00
131.00
128.00
125.00
122.00
3,180
3,200
155.00
151.00
148.00
145.00
142.00
139.00
136.00
132.00
129.00
126.00
123.00
3,200
3,220
156.00
153.00
150.00
147.00
143.00
140.00
137.00
134.00
131.00
128.00
125.00
3,220
3,240
157.00
154.00
151.00
148.00
145.00
142.00
138.00
135.00
132.00
129.00
126.00
3,240
3,260
159.00
156.00
153.00
149.00
146.00
143.00
140.00
137.00
134.00
130.00
127.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-58
Biweekly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
3,260
3,280
160.00
157.00
154.00
151.00
148.00
145.00
141.00
138.00
135.00
132.00
129.00
3,280
3,300
162.00
159.00
155.00
152.00
149.00
146.00
143.00
140.00
136.00
133.00
130.00
3,300
3,320
163.00
160.00
157.00
154.00
151.00
147.00
144.00
141.00
138.00
135.00
132.00
3,320
3,340
165.00
162.00
158.00
155.00
152.00
149.00
146.00
142.00
139.00
136.00
133.00
3,340
3,360
166.00
163.00
160.00
157.00
153.00
150.00
147.00
144.00
141.00
138.00
134.00
3,360
3,380
168.00
164.00
161.00
158.00
155.00
152.00
149.00
145.00
142.00
139.00
136.00
3,380
3,400
169.00
166.00
163.00
159.00
156.00
153.00
150.00
147.00
144.00
140.00
137.00
3,400
3,420
170.00
167.00
164.00
161.00
158.00
155.00
151.00
148.00
145.00
142.00
139.00
3,420
3,440
172.00
169.00
166.00
162.00
159.00
156.00
153.00
150.00
147.00
143.00
140.00
3,440
3,460
173.00
170.00
167.00
164.00
161.00
157.00
154.00
151.00
148.00
145.00
142.00
3,460
3,480
175.00
172.00
168.00
165.00
162.00
159.00
156.00
153.00
149.00
146.00
143.00
3,480
3,500
176.00
173.00
170.00
167.00
164.00
160.00
157.00
154.00
151.00
148.00
145.00
3,500
3,520
178.00
174.00
171.00
168.00
165.00
162.00
159.00
155.00
152.00
149.00
146.00
3,520
3,540
179.00
176.00
173.00
170.00
166.00
163.00
160.00
157.00
154.00
151.00
147.00
3,540
3,560
181.00
177.00
174.00
171.00
168.00
165.00
162.00
158.00
155.00
152.00
149.00
3,560
3,580
182.00
179.00
176.00
172.00
169.00
166.00
163.00
160.00
157.00
153.00
150.00
3,580
3,600
183.00
180.00
177.00
174.00
171.00
168.00
164.00
161.00
158.00
155.00
152.00
3,600
3,620
185.00
182.00
178.00
175.00
172.00
169.00
166.00
163.00
159.00
156.00
153.00
3,620
3,640
186.00
183.00
180.00
177.00
174.00
170.00
167.00
164.00
161.00
158.00
155.00
3,640
3,660
188.00
185.00
181.00
178.00
175.00
172.00
169.00
166.00
162.00
159.00
156.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-59
Biweekly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
3,660
3,680
189.00
186.00
183.00
180.00
176.00
173.00
170.00
167.00
164.00
161.00
157.00
3,680
3,700
191.00
187.00
184.00
181.00
178.00
175.00
172.00
168.00
165.00
162.00
159.00
3,700
3,720
192.00
189.00
186.00
183.00
179.00
176.00
173.00
170.00
167.00
164.00
160.00
3,720
3,740
193.00
190.00
187.00
184.00
181.00
178.00
174.00
171.00
168.00
165.00
162.00
3,740
3,760
195.00
192.00
189.00
185.00
182.00
179.00
176.00
173.00
170.00
166.00
163.00
3,760
3,780
196.00
193.00
190.00
187.00
184.00
181.00
177.00
174.00
171.00
168.00
165.00
3,780
3,800
198.00
195.00
191.00
188.00
185.00
182.00
179.00
176.00
172.00
169.00
166.00
3,800
3,820
199.00
196.00
193.00
190.00
187.00
183.00
180.00
177.00
174.00
171.00
168.00
3,820
3,840
201.00
198.00
194.00
191.00
188.00
185.00
182.00
178.00
175.00
172.00
169.00
3,840
3,860
202.00
199.00
196.00
193.00
189.00
186.00
183.00
180.00
177.00
174.00
170.00
3,860
3,880
204.00
201.00
197.00
194.00
191.00
188.00
185.00
181.00
178.00
175.00
172.00
3,880
3,900
206.00
202.00
199.00
196.00
192.00
189.00
186.00
183.00
180.00
176.00
173.00
3,900
3,920
207.00
204.00
200.00
197.00
194.00
191.00
187.00
184.00
181.00
178.00
175.00
3,920
3,940
209.00
205.00
202.00
199.00
195.00
192.00
189.00
186.00
183.00
179.00
176.00
3,940
3,960
210.00
207.00
203.00
200.00
197.00
193.00
190.00
187.00
184.00
181.00
178.00
3,960
3,980
212.00
208.00
205.00
202.00
198.00
195.00
192.00
189.00
185.00
182.00
179.00
3,980
4,000
213.00
210.00
206.00
203.00
200.00
196.00
193.00
190.00
187.00
184.00
181.00
4,000
4,020
215.00
211.00
208.00
205.00
201.00
198.00
195.00
191.00
188.00
185.00
182.00
4,020
4,040
216.00
213.00
209.00
206.00
203.00
199.00
196.00
193.00
190.00
187.00
183.00
4,040
4,060
218.00
214.00
211.00
208.00
204.00
201.00
198.00
194.00
191.00
188.00
185.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-60
Biweekly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
4,060
4,080
219.00
216.00
213.00
209.00
206.00
202.00
199.00
196.00
193.00
189.00
186.00
4,080
4,100
221.00
217.00
214.00
211.00
207.00
204.00
201.00
197.00
194.00
191.00
188.00
4,100
4,120
222.00
219.00
216.00
212.00
209.00
206.00
202.00
199.00
196.00
192.00
189.00
4,120
4,140
224.00
220.00
217.00
214.00
210.00
207.00
204.00
200.00
197.00
194.00
191.00
4,140
4,160
225.00
222.00
219.00
215.00
212.00
209.00
205.00
202.00
199.00
195.00
192.00
4,160
4,180
227.00
223.00
220.00
217.00
213.00
210.00
207.00
203.00
200.00
197.00
193.00
4,180
4,200
228.00
225.00
222.00
218.00
215.00
212.00
208.00
205.00
202.00
198.00
195.00
4,200
4,220
230.00
227.00
223.00
220.00
216.00
213.00
210.00
206.00
203.00
200.00
196.00
4,220
4,240
231.00
228.00
225.00
221.00
218.00
215.00
211.00
208.00
205.00
201.00
198.00
4,240
4,260
233.00
230.00
226.00
223.00
220.00
216.00
213.00
209.00
206.00
203.00
199.00
4,260
4,280
234.00
231.00
228.00
224.00
221.00
218.00
214.00
211.00
208.00
204.00
201.00
4,280
4,300
236.00
233.00
229.00
226.00
223.00
219.00
216.00
213.00
209.00
206.00
202.00
4,300
4,320
237.00
234.00
231.00
227.00
224.00
221.00
217.00
214.00
211.00
207.00
204.00
4,320
4,340
239.00
236.00
232.00
229.00
226.00
222.00
219.00
216.00
212.00
209.00
206.00
4,340
4,360
240.00
237.00
234.00
230.00
227.00
224.00
220.00
217.00
214.00
210.00
207.00
4,360
4,380
242.00
239.00
235.00
232.00
229.00
225.00
222.00
219.00
215.00
212.00
209.00
4,380
4,400
244.00
240.00
237.00
234.00
230.00
227.00
223.00
220.00
217.00
213.00
210.00
4,400
4,420
245.00
242.00
238.00
235.00
232.00
228.00
225.00
222.00
218.00
215.00
212.00
4,420
4,440
247.00
243.00
240.00
237.00
233.00
230.00
227.00
223.00
220.00
216.00
213.00
4,440
4,460
248.00
245.00
241.00
238.00
235.00
231.00
228.00
225.00
221.00
218.00
215.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-61
Biweekly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
4,460
4,480
250.00
246.00
243.00
240.00
236.00
233.00
230.00
226.00
223.00
220.00
216.00
4,480
4,500
251.00
248.00
244.00
241.00
238.00
234.00
231.00
228.00
224.00
221.00
218.00
4,500
4,520
253.00
249.00
246.00
243.00
239.00
236.00
233.00
229.00
226.00
223.00
219.00
4,520
4,540
254.00
251.00
247.00
244.00
241.00
237.00
234.00
231.00
227.00
224.00
221.00
4,540
4,560
256.00
252.00
249.00
246.00
242.00
239.00
236.00
232.00
229.00
226.00
222.00
4,560
4,580
257.00
254.00
251.00
247.00
244.00
240.00
237.00
234.00
230.00
227.00
224.00
4,580
4,600
259.00
255.00
252.00
249.00
245.00
242.00
239.00
235.00
232.00
229.00
225.00
4,600
4,620
260.00
257.00
254.00
250.00
247.00
244.00
240.00
237.00
234.00
230.00
227.00
4,620
4,640
262.00
258.00
255.00
252.00
248.00
245.00
242.00
238.00
235.00
232.00
228.00
4,640
4,660
263.00
260.00
257.00
253.00
250.00
247.00
243.00
240.00
237.00
233.00
230.00
4,660
4,680
265.00
261.00
258.00
255.00
251.00
248.00
245.00
241.00
238.00
235.00
231.00
4,680
4,700
266.00
263.00
260.00
256.00
253.00
250.00
246.00
243.00
240.00
236.00
233.00
4,700
4,720
268.00
265.00
261.00
258.00
254.00
251.00
248.00
244.00
241.00
238.00
234.00
4,720
4,740
269.00
266.00
263.00
259.00
256.00
253.00
249.00
246.00
243.00
239.00
236.00
4,740
4,760
271.00
268.00
264.00
261.00
258.00
254.00
251.00
247.00
244.00
241.00
237.00
4,760
4,780
272.00
269.00
266.00
262.00
259.00
256.00
252.00
249.00
246.00
242.00
239.00
4,780
4,800
274.00
271.00
267.00
264.00
261.00
257.00
254.00
251.00
247.00
244.00
240.00
4,800
4,820
275.00
272.00
269.00
265.00
262.00
259.00
255.00
252.00
249.00
245.00
242.00
4,820
4,840
277.00
274.00
270.00
267.00
264.00
260.00
257.00
254.00
250.00
247.00
244.00
4,840
4,860
278.00
275.00
272.00
268.00
265.00
262.00
258.00
255.00
252.00
248.00
245.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-62
Biweekly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
4,860
4,880
280.00
277.00
273.00
270.00
267.00
263.00
260.00
257.00
253.00
250.00
247.00
4,880
4,900
282.00
278.00
275.00
272.00
268.00
265.00
261.00
258.00
255.00
251.00
248.00
4,900
4,920
283.00
280.00
276.00
273.00
270.00
266.00
263.00
260.00
256.00
253.00
250.00
4,920
4,940
285.00
281.00
278.00
275.00
271.00
268.00
265.00
261.00
258.00
254.00
251.00
4,940
4,960
286.00
283.00
279.00
276.00
273.00
269.00
266.00
263.00
259.00
256.00
253.00
4,960
4,980
288.00
284.00
281.00
278.00
274.00
271.00
268.00
264.00
261.00
258.00
254.00
4,980
5,000
289.00
286.00
282.00
279.00
276.00
272.00
269.00
266.00
262.00
259.00
256.00
5,000
5,020
291.00
287.00
284.00
281.00
277.00
274.00
271.00
267.00
264.00
261.00
257.00
5,020
5,040
292.00
289.00
285.00
282.00
279.00
275.00
272.00
269.00
265.00
262.00
259.00
5,040
5,060
294.00
290.00
287.00
284.00
280.00
277.00
274.00
270.00
267.00
264.00
260.00
5,060
5,080
295.00
292.00
289.00
285.00
282.00
278.00
275.00
272.00
268.00
265.00
262.00
5,080
5,100
297.00
293.00
290.00
287.00
283.00
280.00
277.00
273.00
270.00
267.00
263.00
5,100
5,120
298.00
295.00
292.00
288.00
285.00
282.00
278.00
275.00
272.00
268.00
265.00
5,120
5,140
300.00
296.00
293.00
290.00
286.00
283.00
280.00
276.00
273.00
270.00
266.00
5,140
5,160
301.00
298.00
295.00
291.00
288.00
285.00
281.00
278.00
275.00
271.00
268.00
5,160
5,180
303.00
299.00
296.00
293.00
289.00
286.00
283.00
279.00
276.00
273.00
269.00
5,180
5,200
304.00
301.00
298.00
294.00
291.00
288.00
284.00
281.00
278.00
274.00
271.00
5,200
5,220
306.00
303.00
299.00
296.00
292.00
289.00
286.00
282.00
279.00
276.00
272.00
5,220
5,240
307.00
304.00
301.00
297.00
294.00
291.00
287.00
284.00
281.00
277.00
274.00
5,240
5,260
309.00
306.00
302.00
299.00
296.00
292.00
289.00
285.00
282.00
279.00
275.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-63
Biweekly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
5,260
5,280
310.00
307.00
304.00
300.00
297.00
294.00
290.00
287.00
284.00
280.00
277.00
5,280
5,300
312.00
309.00
305.00
302.00
299.00
295.00
292.00
289.00
285.00
282.00
278.00
5,300
5,320
313.00
310.00
307.00
303.00
300.00
297.00
293.00
290.00
287.00
283.00
280.00
5,320
5,340
315.00
312.00
308.00
305.00
302.00
298.00
295.00
292.00
288.00
285.00
282.00
5,340
5,360
316.00
313.00
310.00
306.00
303.00
300.00
296.00
293.00
290.00
286.00
283.00
5,360
5,380
318.00
315.00
311.00
308.00
305.00
301.00
298.00
295.00
291.00
288.00
285.00
5,380
5,400
320.00
316.00
313.00
310.00
306.00
303.00
299.00
296.00
293.00
289.00
286.00
5,400
5,420
321.00
318.00
314.00
311.00
308.00
304.00
301.00
298.00
294.00
291.00
288.00
5,420
5,440
323.00
319.00
316.00
313.00
309.00
306.00
303.00
299.00
296.00
292.00
289.00
5,440
5,460
324.00
321.00
317.00
314.00
311.00
307.00
304.00
301.00
297.00
294.00
291.00
5,460
5,480
326.00
322.00
319.00
316.00
312.00
309.00
306.00
302.00
299.00
296.00
292.00
5,480
5,500
327.00
324.00
320.00
317.00
314.00
310.00
307.00
304.00
300.00
297.00
294.00
5,500
5,520
329.00
325.00
322.00
319.00
315.00
312.00
309.00
305.00
302.00
299.00
295.00
5,520
5,540
330.00
327.00
323.00
320.00
317.00
313.00
310.00
307.00
303.00
300.00
297.00
5,540
5,560
332.00
328.00
325.00
322.00
318.00
315.00
312.00
308.00
305.00
302.00
298.00
5,560
5,580
333.00
330.00
327.00
323.00
320.00
316.00
313.00
310.00
306.00
303.00
300.00
5,580
5,600
335.00
331.00
328.00
325.00
321.00
318.00
315.00
311.00
308.00
305.00
301.00
5,600
5,620
336.00
333.00
330.00
326.00
323.00
320.00
316.00
313.00
310.00
306.00
303.00
5,620
5,640
338.00
334.00
331.00
328.00
324.00
321.00
318.00
314.00
311.00
308.00
304.00
5,640
5,660
339.00
336.00
333.00
329.00
326.00
323.00
319.00
316.00
313.00
309.00
306.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-64
Biweekly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
5,660
5,680
341.00
337.00
334.00
331.00
327.00
324.00
321.00
317.00
314.00
311.00
307.00
5,680
5,700
342.00
339.00
336.00
332.00
329.00
326.00
322.00
319.00
316.00
312.00
309.00
5,700
5,720
344.00
341.00
337.00
334.00
330.00
327.00
324.00
320.00
317.00
314.00
310.00
5,720
5,740
345.00
342.00
339.00
335.00
332.00
329.00
325.00
322.00
319.00
315.00
312.00
5,740
5,760
347.00
344.00
340.00
337.00
334.00
330.00
327.00
323.00
320.00
317.00
313.00
5,760
5,780
348.00
345.00
342.00
338.00
335.00
332.00
328.00
325.00
322.00
318.00
315.00
5,780
5,800
350.00
347.00
343.00
340.00
337.00
333.00
330.00
327.00
323.00
320.00
316.00
5,800
5,820
351.00
348.00
345.00
341.00
338.00
335.00
331.00
328.00
325.00
321.00
318.00
5,820
5,840
353.00
350.00
346.00
343.00
340.00
336.00
333.00
330.00
326.00
323.00
320.00
5,840
5,860
354.00
351.00
348.00
344.00
341.00
338.00
334.00
331.00
328.00
324.00
321.00
5,860
5,880
356.00
353.00
349.00
346.00
343.00
339.00
336.00
333.00
329.00
326.00
323.00
5,880
5,900
358.00
354.00
351.00
348.00
344.00
341.00
337.00
334.00
331.00
327.00
324.00
5,900
5,920
359.00
356.00
352.00
349.00
346.00
342.00
339.00
336.00
332.00
329.00
326.00
5,920
5,940
361.00
357.00
354.00
351.00
347.00
344.00
341.00
337.00
334.00
330.00
327.00
5,940
5,960
362.00
359.00
355.00
352.00
349.00
345.00
342.00
339.00
335.00
332.00
329.00
5,960
5,980
364.00
360.00
357.00
354.00
350.00
347.00
344.00
340.00
337.00
334.00
330.00
5,980
6,000
365.00
362.00
358.00
355.00
352.00
348.00
345.00
342.00
338.00
335.00
332.00
6,000
6,020
367.00
363.00
360.00
357.00
353.00
350.00
347.00
343.00
340.00
337.00
333.00
6,020
6,040
368.00
365.00
361.00
358.00
355.00
351.00
348.00
345.00
341.00
338.00
335.00
6,040
6,060
370.00
366.00
363.00
360.00
356.00
353.00
350.00
346.00
343.00
340.00
336.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-65
Biweekly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
6,060
6,080
371.00
368.00
365.00
361.00
358.00
354.00
351.00
348.00
344.00
341.00
338.00
6,080
6,100
373.00
369.00
366.00
363.00
359.00
356.00
353.00
349.00
346.00
343.00
339.00
6,100
6,120
374.00
371.00
368.00
364.00
361.00
358.00
354.00
351.00
348.00
344.00
341.00
6,120
6,140
376.00
372.00
369.00
366.00
362.00
359.00
356.00
352.00
349.00
346.00
342.00
6,140
6,160
377.00
374.00
371.00
367.00
364.00
361.00
357.00
354.00
351.00
347.00
344.00
6,160
6,180
379.00
375.00
372.00
369.00
365.00
362.00
359.00
355.00
352.00
349.00
345.00
6,180
6,200
380.00
377.00
374.00
370.00
367.00
364.00
360.00
357.00
354.00
350.00
347.00
6,200
6,220
382.00
379.00
375.00
372.00
368.00
365.00
362.00
358.00
355.00
352.00
348.00
6,220
6,240
383.00
380.00
377.00
373.00
370.00
367.00
363.00
360.00
357.00
353.00
350.00
6,240
6,260
385.00
382.00
378.00
375.00
372.00
368.00
365.00
361.00
358.00
355.00
351.00
6,260
6,280
386.00
383.00
380.00
376.00
373.00
370.00
366.00
363.00
360.00
356.00
353.00
6,280
6,300
388.00
385.00
381.00
378.00
375.00
371.00
368.00
365.00
361.00
358.00
354.00
6,300
6,320
389.00
386.00
383.00
379.00
376.00
373.00
369.00
366.00
363.00
359.00
356.00
6,320
6,340
391.00
388.00
384.00
381.00
378.00
374.00
371.00
368.00
364.00
361.00
358.00
6,340
6,360
392.00
389.00
386.00
382.00
379.00
376.00
372.00
369.00
366.00
362.00
359.00
6,360
6,380
394.00
391.00
387.00
384.00
381.00
377.00
374.00
371.00
367.00
364.00
361.00
6,380
6,400
396.00
392.00
389.00
386.00
382.00
379.00
375.00
372.00
369.00
365.00
362.00
6,400
6,420
397.00
394.00
390.00
387.00
384.00
380.00
377.00
374.00
370.00
367.00
364.00
6,420
6,440
399.00
395.00
392.00
389.00
385.00
382.00
379.00
375.00
372.00
368.00
365.00
6,440
6,460
400.00
397.00
393.00
390.00
387.00
383.00
380.00
377.00
373.00
370.00
367.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-66
Biweekly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
6,460
6,480
402.00
398.00
395.00
392.00
388.00
385.00
382.00
378.00
375.00
372.00
368.00
6,480
6,500
403.00
400.00
396.00
393.00
390.00
386.00
383.00
380.00
376.00
373.00
370.00
6,500
6,520
405.00
401.00
398.00
395.00
391.00
388.00
385.00
381.00
378.00
375.00
371.00
6,520
6,540
406.00
403.00
399.00
396.00
393.00
389.00
386.00
383.00
379.00
376.00
373.00
6,540
6,560
408.00
404.00
401.00
398.00
394.00
391.00
388.00
384.00
381.00
378.00
374.00
6,560
6,580
409.00
406.00
403.00
399.00
396.00
392.00
389.00
386.00
382.00
379.00
376.00
6,580
6,600
411.00
407.00
404.00
401.00
397.00
394.00
391.00
387.00
384.00
381.00
377.00
6,600
6,620
412.00
409.00
406.00
402.00
399.00
396.00
392.00
389.00
386.00
382.00
379.00
6,620
6,640
414.00
410.00
407.00
404.00
400.00
397.00
394.00
390.00
387.00
384.00
380.00
6,640
6,660
415.00
412.00
409.00
405.00
402.00
399.00
395.00
392.00
389.00
385.00
382.00
6,660
6,680
417.00
413.00
410.00
407.00
403.00
400.00
397.00
393.00
390.00
387.00
383.00
6,680
6,700
418.00
415.00
412.00
408.00
405.00
402.00
398.00
395.00
392.00
388.00
385.00
6,700
6,720
420.00
417.00
413.00
410.00
406.00
403.00
400.00
396.00
393.00
390.00
386.00
6,720
6,740
421.00
418.00
415.00
411.00
408.00
405.00
401.00
398.00
395.00
391.00
388.00
6,740
6,760
423.00
420.00
416.00
413.00
410.00
406.00
403.00
399.00
396.00
393.00
389.00
6,760
6,780
424.00
421.00
418.00
414.00
411.00
408.00
404.00
401.00
398.00
394.00
391.00
6,780
6,800
426.00
423.00
419.00
416.00
413.00
409.00
406.00
403.00
399.00
396.00
392.00
6,800
6,820
427.00
424.00
421.00
417.00
414.00
411.00
407.00
404.00
401.00
397.00
394.00
6,820
6,840
429.00
426.00
422.00
419.00
416.00
412.00
409.00
406.00
402.00
399.00
396.00
6,840
6,860
430.00
427.00
424.00
420.00
417.00
414.00
410.00
407.00
404.00
400.00
397.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-67
Biweekly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
6,860
6,880
432.00
429.00
425.00
422.00
419.00
415.00
412.00
409.00
405.00
402.00
399.00
6,880
6,900
434.00
430.00
427.00
424.00
420.00
417.00
413.00
410.00
407.00
403.00
400.00
6,900
6,920
435.00
432.00
428.00
425.00
422.00
418.00
415.00
412.00
408.00
405.00
402.00
6,920
6,940
437.00
433.00
430.00
427.00
423.00
420.00
417.00
413.00
410.00
406.00
403.00
6,940
6,960
438.00
435.00
431.00
428.00
425.00
421.00
418.00
415.00
411.00
408.00
405.00
6,960
6,980
440.00
436.00
433.00
430.00
426.00
423.00
420.00
416.00
413.00
410.00
406.00
6,980
7,000
441.00
438.00
434.00
431.00
428.00
424.00
421.00
418.00
414.00
411.00
408.00
7,000
7,020
443.00
439.00
436.00
433.00
429.00
426.00
423.00
419.00
416.00
413.00
409.00
7,020
7,040
444.00
441.00
437.00
434.00
431.00
427.00
424.00
421.00
417.00
414.00
411.00
7,040
7,060
446.00
442.00
439.00
436.00
432.00
429.00
426.00
422.00
419.00
416.00
412.00
7,060
7,080
447.00
444.00
441.00
437.00
434.00
430.00
427.00
424.00
420.00
417.00
414.00
7,080
7,100
449.00
445.00
442.00
439.00
435.00
432.00
429.00
425.00
422.00
419.00
415.00
7,100
7,120
450.00
447.00
444.00
440.00
437.00
434.00
430.00
427.00
424.00
420.00
417.00
7,120
7,140
452.00
448.00
445.00
442.00
438.00
435.00
432.00
428.00
425.00
422.00
418.00
7,140
7,160
453.00
450.00
447.00
443.00
440.00
437.00
433.00
430.00
427.00
423.00
420.00
7,160
7,180
455.00
451.00
448.00
445.00
441.00
438.00
435.00
431.00
428.00
425.00
421.00
7,180
7,200
456.00
453.00
450.00
446.00
443.00
440.00
436.00
433.00
430.00
426.00
423.00
7,200
7,220
458.00
455.00
451.00
448.00
444.00
441.00
438.00
434.00
431.00
428.00
424.00
7,220
7,240
459.00
456.00
453.00
449.00
446.00
443.00
439.00
436.00
433.00
429.00
426.00
7,240
7,260
461.00
458.00
454.00
451.00
448.00
444.00
441.00
437.00
434.00
431.00
427.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-68
Biweekly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
7,260
7,280
462.00
459.00
456.00
452.00
449.00
446.00
442.00
439.00
436.00
432.00
429.00
7,280
7,300
464.00
461.00
457.00
454.00
451.00
447.00
444.00
441.00
437.00
434.00
430.00
7,300
7,320
465.00
462.00
459.00
455.00
452.00
449.00
445.00
442.00
439.00
435.00
432.00
7,320
7,340
467.00
464.00
460.00
457.00
454.00
450.00
447.00
444.00
440.00
437.00
434.00
7,340
7,360
468.00
465.00
462.00
458.00
455.00
452.00
448.00
445.00
442.00
438.00
435.00
7,360
7,380
470.00
467.00
463.00
460.00
457.00
453.00
450.00
447.00
443.00
440.00
437.00
7,380
7,400
472.00
468.00
465.00
462.00
458.00
455.00
451.00
448.00
445.00
441.00
438.00
7,400
7,420
473.00
470.00
466.00
463.00
460.00
456.00
453.00
450.00
446.00
443.00
440.00
7,420
7,440
475.00
471.00
468.00
465.00
461.00
458.00
455.00
451.00
448.00
444.00
441.00
7,440
7,460
476.00
473.00
469.00
466.00
463.00
459.00
456.00
453.00
449.00
446.00
443.00
7,460
7,480
478.00
474.00
471.00
468.00
464.00
461.00
458.00
454.00
451.00
448.00
444.00
7,480
7,500
479.00
476.00
472.00
469.00
466.00
462.00
459.00
456.00
452.00
449.00
446.00
7,500
7,520
481.00
477.00
474.00
471.00
467.00
464.00
461.00
457.00
454.00
451.00
447.00
7,520
7,540
482.00
479.00
475.00
472.00
469.00
465.00
462.00
459.00
455.00
452.00
449.00
7,540
7,560
484.00
480.00
477.00
474.00
470.00
467.00
464.00
460.00
457.00
454.00
450.00
7,560
7,580
485.00
482.00
479.00
475.00
472.00
468.00
465.00
462.00
458.00
455.00
452.00
7,580
7,600
487.00
483.00
480.00
477.00
473.00
470.00
467.00
463.00
460.00
457.00
453.00
7,600
7,620
488.00
485.00
482.00
478.00
475.00
472.00
468.00
465.00
462.00
458.00
455.00
7,620
7,640
490.00
486.00
483.00
480.00
476.00
473.00
470.00
466.00
463.00
460.00
456.00
7,640
7,660
491.00
488.00
485.00
481.00
478.00
475.00
471.00
468.00
465.00
461.00
458.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-69
Biweekly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
7,660
7,680
493.00
489.00
486.00
483.00
479.00
476.00
473.00
469.00
466.00
463.00
459.00
7,680
7,700
494.00
491.00
488.00
484.00
481.00
478.00
474.00
471.00
468.00
464.00
461.00
7,700
7,720
496.00
493.00
489.00
486.00
482.00
479.00
476.00
472.00
469.00
466.00
462.00
7,720
7,740
497.00
494.00
491.00
487.00
484.00
481.00
477.00
474.00
471.00
467.00
464.00
7,740
7,760
499.00
496.00
492.00
489.00
486.00
482.00
479.00
475.00
472.00
469.00
465.00
7,760
7,780
500.00
497.00
494.00
490.00
487.00
484.00
480.00
477.00
474.00
470.00
467.00
7,780
7,800
502.00
499.00
495.00
492.00
489.00
485.00
482.00
479.00
475.00
472.00
468.00
7,800
7,820
503.00
500.00
497.00
493.00
490.00
487.00
483.00
480.00
477.00
473.00
470.00
7,820
7,840
505.00
502.00
498.00
495.00
492.00
488.00
485.00
482.00
478.00
475.00
472.00
7,840
7,860
506.00
503.00
500.00
496.00
493.00
490.00
486.00
483.00
480.00
476.00
473.00
7,860
7,880
508.00
505.00
501.00
498.00
495.00
491.00
488.00
485.00
481.00
478.00
475.00
7,880
7,900
510.00
506.00
503.00
500.00
496.00
493.00
489.00
486.00
483.00
479.00
476.00
7,900
7,920
511.00
508.00
504.00
501.00
498.00
494.00
491.00
488.00
484.00
481.00
478.00
7,920
7,940
513.00
509.00
506.00
503.00
499.00
496.00
493.00
489.00
486.00
482.00
479.00
7,940
7,960
514.00
511.00
507.00
504.00
501.00
497.00
494.00
491.00
487.00
484.00
481.00
7,960
7,980
516.00
512.00
509.00
506.00
502.00
499.00
496.00
492.00
489.00
486.00
482.00
7,980
8,000
517.00
514.00
510.00
507.00
504.00
500.00
497.00
494.00
490.00
487.00
484.00
8,000
8,020
519.00
515.00
512.00
509.00
505.00
502.00
499.00
495.00
492.00
489.00
485.00
8,020
8,040
520.00
517.00
513.00
510.00
507.00
503.00
500.00
497.00
493.00
490.00
487.00
8,040
8,060
522.00
518.00
515.00
512.00
508.00
505.00
502.00
498.00
495.00
492.00
488.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-70
Biweekly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
8,060
8,080
523.00
520.00
517.00
513.00
510.00
506.00
503.00
500.00
496.00
493.00
490.00
8,080
8,100
525.00
521.00
518.00
515.00
511.00
508.00
505.00
501.00
498.00
495.00
491.00
8,100
8,120
526.00
523.00
520.00
516.00
513.00
510.00
506.00
503.00
500.00
496.00
493.00
8,120
8,140
528.00
524.00
521.00
518.00
514.00
511.00
508.00
504.00
501.00
498.00
494.00
8,140
8,160
529.00
526.00
523.00
519.00
516.00
513.00
509.00
506.00
503.00
499.00
496.00
8,160
8,180
531.00
527.00
524.00
521.00
517.00
514.00
511.00
507.00
504.00
501.00
497.00
8,180
8,200
532.00
529.00
526.00
522.00
519.00
516.00
512.00
509.00
506.00
502.00
499.00
8,200
8,220
534.00
531.00
527.00
524.00
520.00
517.00
514.00
510.00
507.00
504.00
500.00
8,220
8,240
535.00
532.00
529.00
525.00
522.00
519.00
515.00
512.00
509.00
505.00
502.00
8,240
8,260
537.00
534.00
530.00
527.00
524.00
520.00
517.00
513.00
510.00
507.00
503.00
8,260
8,280
538.00
535.00
532.00
528.00
525.00
522.00
518.00
515.00
512.00
508.00
505.00
8,280
8,300
540.00
537.00
533.00
530.00
527.00
523.00
520.00
517.00
513.00
510.00
506.00
8,300
8,320
541.00
538.00
535.00
531.00
528.00
525.00
521.00
518.00
515.00
511.00
508.00
8,320
8,340
543.00
540.00
536.00
533.00
530.00
526.00
523.00
520.00
516.00
513.00
510.00
8,340
8,360
544.00
541.00
538.00
534.00
531.00
528.00
524.00
521.00
518.00
514.00
511.00
8,360
8,380
546.00
543.00
539.00
536.00
533.00
529.00
526.00
523.00
519.00
516.00
513.00
8,380
8,400
548.00
544.00
541.00
538.00
534.00
531.00
527.00
524.00
521.00
517.00
514.00
8,400
8,420
549.00
546.00
542.00
539.00
536.00
532.00
529.00
526.00
522.00
519.00
516.00
8,420
8,440
551.00
547.00
544.00
541.00
537.00
534.00
531.00
527.00
524.00
520.00
517.00
8,440
8,460
552.00
549.00
545.00
542.00
539.00
535.00
532.00
529.00
525.00
522.00
519.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-71
Biweekly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
8,460
8,480
554.00
550.00
547.00
544.00
540.00
537.00
534.00
530.00
527.00
524.00
520.00
8,480
8,500
555.00
552.00
548.00
545.00
542.00
538.00
535.00
532.00
528.00
525.00
522.00
8,500
8,520
557.00
553.00
550.00
547.00
543.00
540.00
537.00
533.00
530.00
527.00
523.00
8,520
8,540
558.00
555.00
551.00
548.00
545.00
541.00
538.00
535.00
531.00
528.00
525.00
8,540
8,560
560.00
556.00
553.00
550.00
546.00
543.00
540.00
536.00
533.00
530.00
526.00
8,560
8,580
561.00
558.00
555.00
551.00
548.00
544.00
541.00
538.00
534.00
531.00
528.00
8,580
8,600
563.00
559.00
556.00
553.00
549.00
546.00
543.00
539.00
536.00
533.00
529.00
8,600
8,620
564.00
561.00
558.00
554.00
551.00
548.00
544.00
541.00
538.00
534.00
531.00
8,620
8,640
566.00
562.00
559.00
556.00
552.00
549.00
546.00
542.00
539.00
536.00
532.00
8,640
8,660
567.00
564.00
561.00
557.00
554.00
551.00
547.00
544.00
541.00
537.00
534.00
8,660
8,680
569.00
565.00
562.00
559.00
555.00
552.00
549.00
545.00
542.00
539.00
535.00
8,680
8,700
570.00
567.00
564.00
560.00
557.00
554.00
550.00
547.00
544.00
540.00
537.00
8,700
8,720
572.00
569.00
565.00
562.00
558.00
555.00
552.00
548.00
545.00
542.00
538.00
8,720
8,740
573.00
570.00
567.00
563.00
560.00
557.00
553.00
550.00
547.00
543.00
540.00
8,740
8,760
575.00
572.00
568.00
565.00
562.00
558.00
555.00
551.00
548.00
545.00
541.00
8,760
8,780
576.00
573.00
570.00
566.00
563.00
560.00
556.00
553.00
550.00
546.00
543.00
8,780
8,800
578.00
575.00
571.00
568.00
565.00
561.00
558.00
555.00
551.00
548.00
544.00
8,800
8,820
579.00
576.00
573.00
569.00
566.00
563.00
559.00
556.00
553.00
549.00
546.00
8,820
8,840
581.00
578.00
574.00
571.00
568.00
564.00
561.00
558.00
554.00
551.00
548.00
8,840
8,860
582.00
579.00
576.00
572.00
569.00
566.00
562.00
559.00
556.00
552.00
549.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-72
Biweekly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
8,860
8,880
584.00
581.00
577.00
574.00
571.00
567.00
564.00
561.00
557.00
554.00
551.00
8,880
8,900
586.00
582.00
579.00
576.00
572.00
569.00
565.00
562.00
559.00
555.00
552.00
8,900
8,920
587.00
584.00
580.00
577.00
574.00
570.00
567.00
564.00
560.00
557.00
554.00
8,920
8,940
589.00
585.00
582.00
579.00
575.00
572.00
569.00
565.00
562.00
558.00
555.00
8,940
8,960
590.00
587.00
583.00
580.00
577.00
573.00
570.00
567.00
563.00
560.00
557.00
8,960
8,980
592.00
588.00
585.00
582.00
578.00
575.00
572.00
568.00
565.00
562.00
558.00
8,980
9,000
593.00
590.00
586.00
583.00
580.00
576.00
573.00
570.00
566.00
563.00
560.00
9,000
9,020
595.00
591.00
588.00
585.00
581.00
578.00
575.00
571.00
568.00
565.00
561.00
9,020
9,040
596.00
593.00
589.00
586.00
583.00
579.00
576.00
573.00
569.00
566.00
563.00
9,040
9,060
598.00
594.00
591.00
588.00
584.00
581.00
578.00
574.00
571.00
568.00
564.00
9,060
9,080
599.00
596.00
593.00
589.00
586.00
582.00
579.00
576.00
572.00
569.00
566.00
9,080
9,100
601.00
597.00
594.00
591.00
587.00
584.00
581.00
577.00
574.00
571.00
567.00
9,100
9,120
602.00
599.00
596.00
592.00
589.00
586.00
582.00
579.00
576.00
572.00
569.00
9,120
9,140
604.00
600.00
597.00
594.00
590.00
587.00
584.00
580.00
577.00
574.00
570.00
9,140
9,160
605.00
602.00
599.00
595.00
592.00
589.00
585.00
582.00
579.00
575.00
572.00
9,160
9,180
607.00
603.00
600.00
597.00
593.00
590.00
587.00
583.00
580.00
577.00
573.00
9,180
9,200
608.00
605.00
602.00
598.00
595.00
592.00
588.00
585.00
582.00
578.00
575.00
9,200
9,220
610.00
607.00
603.00
600.00
596.00
593.00
590.00
586.00
583.00
580.00
576.00
9,220
9,240
611.00
608.00
605.00
601.00
598.00
595.00
591.00
588.00
585.00
581.00
578.00
9,240
9,260
613.00
610.00
606.00
603.00
600.00
596.00
593.00
589.00
586.00
583.00
579.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-73
Biweekly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
9,260
9,280
614.00
611.00
608.00
604.00
601.00
598.00
594.00
591.00
588.00
584.00
581.00
9,280
9,300
616.00
613.00
609.00
606.00
603.00
599.00
596.00
593.00
589.00
586.00
582.00
9,300
9,320
617.00
614.00
611.00
607.00
604.00
601.00
597.00
594.00
591.00
587.00
584.00
9,320
9,340
619.00
616.00
612.00
609.00
606.00
602.00
599.00
596.00
592.00
589.00
586.00
9,340
9,360
620.00
617.00
614.00
610.00
607.00
604.00
600.00
597.00
594.00
590.00
587.00
9,360
9,380
622.00
619.00
615.00
612.00
609.00
605.00
602.00
599.00
595.00
592.00
589.00
9,380
9,400
624.00
620.00
617.00
614.00
610.00
607.00
603.00
600.00
597.00
593.00
590.00
9,400
9,420
625.00
622.00
618.00
615.00
612.00
608.00
605.00
602.00
598.00
595.00
592.00
9,420
9,440
627.00
623.00
620.00
617.00
613.00
610.00
607.00
603.00
600.00
596.00
593.00
9,440
9,460
628.00
625.00
621.00
618.00
615.00
611.00
608.00
605.00
601.00
598.00
595.00
9,460
9,480
630.00
626.00
623.00
620.00
616.00
613.00
610.00
606.00
603.00
600.00
596.00
9,480
9,500
631.00
628.00
624.00
621.00
618.00
614.00
611.00
608.00
604.00
601.00
598.00
9,500
9,520
633.00
629.00
626.00
623.00
619.00
616.00
613.00
609.00
606.00
603.00
599.00
9,520
9,540
634.00
631.00
627.00
624.00
621.00
617.00
614.00
611.00
607.00
604.00
601.00
9,540
9,560
636.00
632.00
629.00
626.00
622.00
619.00
616.00
612.00
609.00
606.00
602.00
9,560
9,580
637.00
634.00
631.00
627.00
624.00
620.00
617.00
614.00
610.00
607.00
604.00
9,580
9,600
639.00
635.00
632.00
629.00
625.00
622.00
619.00
615.00
612.00
609.00
605.00
9,600
9,620
640.00
637.00
634.00
630.00
627.00
624.00
620.00
617.00
614.00
610.00
607.00
9,620
9,640
642.00
638.00
635.00
632.00
628.00
625.00
622.00
618.00
615.00
612.00
608.00
9,640
9,660
643.00
640.00
637.00
633.00
630.00
627.00
623.00
620.00
617.00
613.00
610.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-74
Biweekly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
9,660
9,680
645.00
641.00
638.00
635.00
631.00
628.00
625.00
621.00
618.00
615.00
611.00
9,680
9,700
646.00
643.00
640.00
636.00
633.00
630.00
626.00
623.00
620.00
616.00
613.00
9,700
9,720
648.00
645.00
641.00
638.00
634.00
631.00
628.00
624.00
621.00
618.00
614.00
9,720
9,740
650.00
646.00
643.00
639.00
636.00
633.00
629.00
626.00
623.00
619.00
616.00
9,740
9,760
651.00
648.00
644.00
641.00
638.00
634.00
631.00
627.00
624.00
621.00
617.00
9,760
9,780
653.00
649.00
646.00
642.00
639.00
636.00
632.00
629.00
626.00
622.00
619.00
9,780
9,800
654.00
651.00
647.00
644.00
641.00
637.00
634.00
631.00
627.00
624.00
620.00
9,800
9,820
656.00
652.00
649.00
645.00
642.00
639.00
635.00
632.00
629.00
625.00
622.00
9,820
9,840
657.00
654.00
650.00
647.00
644.00
640.00
637.00
634.00
630.00
627.00
624.00
9,840
9,860
659.00
656.00
652.00
649.00
645.00
642.00
638.00
635.00
632.00
628.00
625.00
9,860
9,880
661.00
657.00
654.00
650.00
647.00
643.00
640.00
637.00
633.00
630.00
627.00
9,880
9,900
662.00
659.00
655.00
652.00
648.00
645.00
641.00
638.00
635.00
631.00
628.00
9,900
9,920
664.00
660.00
657.00
653.00
650.00
646.00
643.00
640.00
636.00
633.00
630.00
9,920
9,940
665.00
662.00
658.00
655.00
651.00
648.00
645.00
641.00
638.00
634.00
631.00
9,940
9,960
667.00
663.00
660.00
656.00
653.00
650.00
646.00
643.00
639.00
636.00
633.00
9,960
9,980
668.00
665.00
662.00
658.00
655.00
651.00
648.00
644.00
641.00
638.00
634.00
9,980
10,000
670.00
667.00
663.00
660.00
656.00
653.00
649.00
646.00
642.00
639.00
636.00
10,000
10,020
672.00
668.00
665.00
661.00
658.00
654.00
651.00
647.00
644.00
641.00
637.00
10,020
10,040
673.00
670.00
666.00
663.00
659.00
656.00
652.00
649.00
645.00
642.00
639.00
10,040
10,060
675.00
671.00
668.00
664.00
661.00
657.00
654.00
650.00
647.00
644.00
640.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-75
Biweekly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
10,060
10,080
676.00
673.00
669.00
666.00
662.00
659.00
656.00
652.00
649.00
645.00
642.00
10,080
10,100
678.00
674.00
671.00
668.00
664.00
661.00
657.00
654.00
650.00
647.00
643.00
10,100
10,120
680.00
676.00
673.00
669.00
666.00
662.00
659.00
655.00
652.00
648.00
645.00
10,120
10,140
681.00
678.00
674.00
671.00
667.00
664.00
660.00
657.00
653.00
650.00
646.00
10,140
10,160
683.00
679.00
676.00
672.00
669.00
665.00
662.00
658.00
655.00
651.00
648.00
10,160
10,180
684.00
681.00
677.00
674.00
670.00
667.00
663.00
660.00
656.00
653.00
650.00
10,180
10,200
686.00
682.00
679.00
675.00
672.00
668.00
665.00
662.00
658.00
655.00
651.00
10,200
10,220
687.00
684.00
680.00
677.00
674.00
670.00
667.00
663.00
660.00
656.00
653.00
10,220
10,240
689.00
686.00
682.00
679.00
675.00
672.00
668.00
665.00
661.00
658.00
654.00
10,240
10,260
691.00
687.00
684.00
680.00
677.00
673.00
670.00
666.00
663.00
659.00
656.00
10,260
10,280
692.00
689.00
685.00
682.00
678.00
675.00
671.00
668.00
664.00
661.00
657.00
10,280
10,300
694.00
690.00
687.00
683.00
680.00
676.00
673.00
669.00
666.00
662.00
659.00
10,300
10,320
695.00
692.00
688.00
685.00
681.00
678.00
674.00
671.00
668.00
664.00
661.00
10,320
10,340
697.00
693.00
690.00
687.00
683.00
680.00
676.00
673.00
669.00
666.00
662.00
10,340
10,360
699.00
695.00
692.00
688.00
685.00
681.00
678.00
674.00
671.00
667.00
664.00
10,360
10,380
700.00
697.00
693.00
690.00
686.00
683.00
679.00
676.00
672.00
669.00
665.00
10,380
10,400
702.00
698.00
695.00
691.00
688.00
684.00
681.00
677.00
674.00
670.00
667.00
10,400
10,420
703.00
700.00
696.00
693.00
689.00
686.00
682.00
679.00
675.00
672.00
668.00
10,420
10,440
705.00
701.00
698.00
694.00
691.00
687.00
684.00
680.00
677.00
674.00
670.00
10,440
10,460
706.00
703.00
699.00
696.00
693.00
689.00
686.00
682.00
679.00
675.00
672.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-76
Biweekly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
10,460
10,480
708.00
705.00
701.00
698.00
694.00
691.00
687.00
684.00
680.00
677.00
673.00
10,480
10,500
710.00
706.00
703.00
699.00
696.00
692.00
689.00
685.00
682.00
678.00
675.00
10,500
10,520
711.00
708.00
704.00
701.00
697.00
694.00
690.00
687.00
683.00
680.00
676.00
10,520
10,540
713.00
709.00
706.00
702.00
699.00
695.00
692.00
688.00
685.00
681.00
678.00
10,540
10,560
714.00
711.00
707.00
704.00
700.00
697.00
693.00
690.00
687.00
683.00
680.00
10,560
10,580
716.00
712.00
709.00
705.00
702.00
699.00
695.00
692.00
688.00
685.00
681.00
10,580
10,600
717.00
714.00
711.00
707.00
704.00
700.00
697.00
693.00
690.00
686.00
683.00
10,600
10,620
719.00
716.00
712.00
709.00
705.00
702.00
698.00
695.00
691.00
688.00
684.00
10,620
10,640
721.00
717.00
714.00
710.00
707.00
703.00
700.00
696.00
693.00
689.00
686.00
10,640
10,660
722.00
719.00
715.00
712.00
708.00
705.00
701.00
698.00
694.00
691.00
687.00
10,660
10,680
724.00
720.00
717.00
713.00
710.00
706.00
703.00
699.00
696.00
693.00
689.00
10,680
10,700
725.00
722.00
718.00
715.00
711.00
708.00
705.00
701.00
698.00
694.00
691.00
10,700
10,720
727.00
723.00
720.00
717.00
713.00
710.00
706.00
703.00
699.00
696.00
692.00
10,720
10,740
729.00
725.00
722.00
718.00
715.00
711.00
708.00
704.00
701.00
697.00
694.00
10,740
10,760
730.00
727.00
723.00
720.00
716.00
713.00
709.00
706.00
702.00
699.00
695.00
10,760
10,780
732.00
728.00
725.00
721.00
718.00
714.00
711.00
707.00
704.00
700.00
697.00
10,780
10,800
733.00
730.00
726.00
723.00
719.00
716.00
712.00
709.00
705.00
702.00
699.00
10,800
10,820
735.00
731.00
728.00
724.00
721.00
717.00
714.00
711.00
707.00
704.00
700.00
10,820
10,840
736.00
733.00
729.00
726.00
723.00
719.00
716.00
712.00
709.00
705.00
702.00
10,840
10,860
738.00
735.00
731.00
728.00
724.00
721.00
717.00
714.00
710.00
707.00
703.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-77
Biweekly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
10,860
10,880
740.00
736.00
733.00
729.00
726.00
722.00
719.00
715.00
712.00
708.00
705.00
10,880
10,900
741.00
738.00
734.00
731.00
727.00
724.00
720.00
717.00
713.00
710.00
706.00
10,900
10,920
743.00
739.00
736.00
732.00
729.00
725.00
722.00
718.00
715.00
711.00
708.00
10,920
10,940
744.00
741.00
737.00
734.00
730.00
727.00
723.00
720.00
717.00
713.00
710.00
10,940
10,960
746.00
742.00
739.00
735.00
732.00
729.00
725.00
722.00
718.00
715.00
711.00
10,960
10,980
747.00
744.00
741.00
737.00
734.00
730.00
727.00
723.00
720.00
716.00
713.00
10,980
11,000
749.00
746.00
742.00
739.00
735.00
732.00
728.00
725.00
721.00
718.00
714.00
7.9% of excess over $11,000 plus
11,000
& over
750.00
746.00
743.00
739.00
736.00
732.00
729.00
726.00
722.00
719.00
715.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-78
Semimonthly PAYROLL PERIOD
For Calendar Year 2025
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
0
100
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
100
120
1.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
120
140
1.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
140
160
1.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
160
180
1.00
1.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
180
200
2.00
1.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
200
220
2.00
1.00
1.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
220
240
2.00
2.00
1.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
240
260
3.00
2.00
1.00
1.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
260
280
3.00
2.00
1.00
1.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
280
300
3.00
2.00
2.00
1.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
300
320
3.00
3.00
2.00
1.00
1.00
0.00
0.00
0.00
0.00
0.00
0.00
320
340
4.00
3.00
2.00
2.00
1.00
0.00
0.00
0.00
0.00
0.00
0.00
340
360
4.00
3.00
3.00
2.00
1.00
1.00
0.00
0.00
0.00
0.00
0.00
360
380
4.00
4.00
3.00
2.00
2.00
1.00
0.00
0.00
0.00
0.00
0.00
380
400
4.00
4.00
3.00
2.00
2.00
1.00
0.00
0.00
0.00
0.00
0.00
400
420
5.00
4.00
3.00
3.00
2.00
1.00
1.00
0.00
0.00
0.00
0.00
420
440
5.00
4.00
4.00
3.00
2.00
2.00
1.00
0.00
0.00
0.00
0.00
440
460
5.00
5.00
4.00
3.00
3.00
2.00
1.00
1.00
0.00
0.00
0.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-79
Semimonthly PAYROLL PERIOD
For Calendar Year 2025
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
460
480
6.00
5.00
4.00
4.00
3.00
2.00
2.00
1.00
0.00
0.00
0.00
480
500
6.00
5.00
5.00
4.00
3.00
3.00
2.00
1.00
1.00
0.00
0.00
500
520
7.00
6.00
5.00
4.00
4.00
3.00
2.00
2.00
1.00
0.00
0.00
520
540
8.00
6.00
5.00
4.00
4.00
3.00
2.00
2.00
1.00
0.00
0.00
540
560
8.00
7.00
5.00
5.00
4.00
3.00
3.00
2.00
1.00
1.00
0.00
560
580
9.00
7.00
6.00
5.00
4.00
4.00
3.00
2.00
2.00
1.00
0.00
580
600
9.00
8.00
6.00
5.00
5.00
4.00
3.00
3.00
2.00
1.00
1.00
600
620
10.00
9.00
7.00
6.00
5.00
4.00
4.00
3.00
2.00
2.00
1.00
620
640
11.00
9.00
8.00
6.00
5.00
5.00
4.00
3.00
3.00
2.00
1.00
640
660
11.00
10.00
8.00
7.00
5.00
5.00
4.00
3.00
3.00
2.00
1.00
660
680
12.00
11.00
9.00
7.00
6.00
5.00
4.00
4.00
3.00
2.00
2.00
680
700
13.00
11.00
10.00
8.00
7.00
5.00
5.00
4.00
3.00
3.00
2.00
700
720
14.00
12.00
10.00
9.00
7.00
6.00
5.00
4.00
4.00
3.00
2.00
720
740
15.00
13.00
11.00
9.00
8.00
6.00
5.00
5.00
4.00
3.00
3.00
740
760
16.00
14.00
12.00
10.00
8.00
7.00
6.00
5.00
4.00
4.00
3.00
760
780
18.00
15.00
12.00
11.00
9.00
8.00
6.00
5.00
4.00
4.00
3.00
780
800
19.00
16.00
13.00
11.00
10.00
8.00
7.00
5.00
5.00
4.00
3.00
800
820
20.00
17.00
15.00
12.00
10.00
9.00
7.00
6.00
5.00
4.00
4.00
820
840
21.00
18.00
16.00
13.00
11.00
10.00
8.00
6.00
5.00
5.00
4.00
840
860
22.00
19.00
17.00
14.00
12.00
10.00
9.00
7.00
6.00
5.00
4.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-80
Semimonthly PAYROLL PERIOD
For Calendar Year 2025
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
860
880
23.00
20.00
18.00
15.00
13.00
11.00
9.00
8.00
6.00
5.00
5.00
880
900
24.00
22.00
19.00
16.00
14.00
11.00
10.00
8.00
7.00
5.00
5.00
900
920
26.00
23.00
20.00
17.00
15.00
12.00
11.00
9.00
8.00
6.00
5.00
920
940
27.00
24.00
21.00
19.00
16.00
13.00
11.00
10.00
8.00
7.00
5.00
940
960
28.00
25.00
22.00
20.00
17.00
14.00
12.00
10.00
9.00
7.00
6.00
960
980
29.00
26.00
23.00
21.00
18.00
15.00
13.00
11.00
9.00
8.00
6.00
980
1,000
31.00
28.00
25.00
22.00
19.00
17.00
14.00
12.00
10.00
9.00
7.00
1,000
1,020
32.00
29.00
26.00
23.00
20.00
18.00
15.00
12.00
11.00
9.00
8.00
1,020
1,040
33.00
30.00
27.00
24.00
21.00
19.00
16.00
14.00
11.00
10.00
8.00
1,040
1,060
35.00
32.00
28.00
25.00
22.00
20.00
17.00
15.00
12.00
10.00
9.00
1,060
1,080
36.00
33.00
30.00
27.00
24.00
21.00
18.00
16.00
13.00
11.00
10.00
1,080
1,100
37.00
34.00
31.00
28.00
25.00
22.00
19.00
17.00
14.00
12.00
10.00
1,100
1,120
39.00
35.00
32.00
29.00
26.00
23.00
21.00
18.00
15.00
13.00
11.00
1,120
1,140
40.00
37.00
34.00
31.00
28.00
24.00
22.00
19.00
16.00
14.00
12.00
1,140
1,160
41.00
38.00
35.00
32.00
29.00
26.00
23.00
20.00
17.00
15.00
12.00
1,160
1,180
43.00
39.00
36.00
33.00
30.00
27.00
24.00
21.00
19.00
16.00
13.00
1,180
1,200
44.00
41.00
38.00
34.00
31.00
28.00
25.00
22.00
20.00
17.00
14.00
1,200
1,220
45.00
42.00
39.00
36.00
33.00
30.00
27.00
23.00
21.00
18.00
16.00
1,220
1,240
47.00
44.00
40.00
37.00
34.00
31.00
28.00
25.00
22.00
19.00
17.00
1,240
1,260
48.00
45.00
42.00
38.00
35.00
32.00
29.00
26.00
23.00
20.00
18.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-81
Semimonthly PAYROLL PERIOD
For Calendar Year 2025
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
1,260
1,280
49.00
46.00
43.00
40.00
37.00
33.00
30.00
27.00
24.00
21.00
19.00
1,280
1,300
51.00
48.00
44.00
41.00
38.00
35.00
32.00
29.00
26.00
23.00
20.00
1,300
1,320
52.00
49.00
46.00
42.00
39.00
36.00
33.00
30.00
27.00
24.00
21.00
1,320
1,340
54.00
50.00
47.00
44.00
41.00
37.00
34.00
31.00
28.00
25.00
22.00
1,340
1,360
55.00
52.00
48.00
45.00
42.00
39.00
35.00
32.00
29.00
26.00
23.00
1,360
1,380
56.00
53.00
50.00
47.00
43.00
40.00
37.00
34.00
31.00
28.00
25.00
1,380
1,400
58.00
54.00
51.00
48.00
45.00
41.00
38.00
35.00
32.00
29.00
26.00
1,400
1,420
59.00
56.00
53.00
49.00
46.00
43.00
40.00
36.00
33.00
30.00
27.00
1,420
1,440
60.00
57.00
54.00
51.00
47.00
44.00
41.00
38.00
35.00
31.00
28.00
1,440
1,460
62.00
58.00
55.00
52.00
49.00
46.00
42.00
39.00
36.00
33.00
30.00
1,460
1,480
63.00
60.00
57.00
53.00
50.00
47.00
44.00
40.00
37.00
34.00
31.00
1,480
1,500
64.00
61.00
58.00
55.00
51.00
48.00
45.00
42.00
39.00
35.00
32.00
1,500
1,520
66.00
63.00
59.00
56.00
53.00
50.00
46.00
43.00
40.00
37.00
34.00
1,520
1,540
67.00
64.00
61.00
57.00
54.00
51.00
48.00
44.00
41.00
38.00
35.00
1,540
1,560
69.00
65.00
62.00
59.00
56.00
52.00
49.00
46.00
43.00
39.00
36.00
1,560
1,580
70.00
67.00
63.00
60.00
57.00
54.00
50.00
47.00
44.00
41.00
37.00
1,580
1,600
71.00
68.00
65.00
62.00
58.00
55.00
52.00
49.00
45.00
42.00
39.00
1,600
1,620
73.00
69.00
66.00
63.00
60.00
56.00
53.00
50.00
47.00
43.00
40.00
1,620
1,640
74.00
71.00
67.00
64.00
61.00
58.00
55.00
51.00
48.00
45.00
42.00
1,640
1,660
76.00
72.00
69.00
66.00
62.00
59.00
56.00
53.00
49.00
46.00
43.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-82
Semimonthly PAYROLL PERIOD
For Calendar Year 2025
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
1,660
1,680
77.00
74.00
70.00
67.00
64.00
60.00
57.00
54.00
51.00
48.00
44.00
1,680
1,700
79.00
75.00
72.00
68.00
65.00
62.00
59.00
55.00
52.00
49.00
46.00
1,700
1,720
80.00
77.00
73.00
70.00
66.00
63.00
60.00
57.00
53.00
50.00
47.00
1,720
1,740
81.00
78.00
75.00
71.00
68.00
65.00
61.00
58.00
55.00
52.00
48.00
1,740
1,760
83.00
79.00
76.00
73.00
69.00
66.00
63.00
59.00
56.00
53.00
50.00
1,760
1,780
84.00
81.00
77.00
74.00
71.00
67.00
64.00
61.00
58.00
54.00
51.00
1,780
1,800
86.00
82.00
79.00
75.00
72.00
69.00
65.00
62.00
59.00
56.00
52.00
1,800
1,820
87.00
84.00
80.00
77.00
73.00
70.00
67.00
64.00
60.00
57.00
54.00
1,820
1,840
89.00
85.00
82.00
78.00
75.00
71.00
68.00
65.00
62.00
58.00
55.00
1,840
1,860
90.00
87.00
83.00
80.00
76.00
73.00
69.00
66.00
63.00
60.00
57.00
1,860
1,880
91.00
88.00
85.00
81.00
78.00
74.00
71.00
68.00
64.00
61.00
58.00
1,880
1,900
93.00
89.00
86.00
83.00
79.00
76.00
72.00
69.00
66.00
62.00
59.00
1,900
1,920
94.00
91.00
88.00
84.00
81.00
77.00
74.00
70.00
67.00
64.00
61.00
1,920
1,940
96.00
92.00
89.00
86.00
82.00
79.00
75.00
72.00
68.00
65.00
62.00
1,940
1,960
97.00
94.00
90.00
87.00
84.00
80.00
77.00
73.00
70.00
67.00
63.00
1,960
1,980
99.00
95.00
92.00
88.00
85.00
82.00
78.00
75.00
71.00
68.00
65.00
1,980
2,000
100.00
97.00
93.00
90.00
86.00
83.00
80.00
76.00
73.00
69.00
66.00
2,000
2,020
102.00
98.00
95.00
91.00
88.00
84.00
81.00
78.00
74.00
71.00
67.00
2,020
2,040
103.00
100.00
96.00
93.00
89.00
86.00
82.00
79.00
76.00
72.00
69.00
2,040
2,060
104.00
101.00
98.00
94.00
91.00
87.00
84.00
80.00
77.00
74.00
70.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-83
Semimonthly PAYROLL PERIOD
For Calendar Year 2025
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
2,060
2,080
106.00
102.00
99.00
96.00
92.00
89.00
85.00
82.00
78.00
75.00
72.00
2,080
2,100
107.00
104.00
100.00
97.00
94.00
90.00
87.00
83.00
80.00
76.00
73.00
2,100
2,120
109.00
105.00
102.00
98.00
95.00
92.00
88.00
85.00
81.00
78.00
74.00
2,120
2,140
110.00
107.00
103.00
100.00
96.00
93.00
90.00
86.00
83.00
79.00
76.00
2,140
2,160
112.00
108.00
105.00
101.00
98.00
94.00
91.00
88.00
84.00
81.00
77.00
2,160
2,180
113.00
110.00
106.00
103.00
99.00
96.00
92.00
89.00
86.00
82.00
79.00
2,180
2,200
115.00
111.00
108.00
104.00
101.00
97.00
94.00
91.00
87.00
84.00
80.00
2,200
2,220
117.00
113.00
109.00
106.00
102.00
99.00
95.00
92.00
89.00
85.00
82.00
2,220
2,240
118.00
114.00
111.00
107.00
104.00
100.00
97.00
93.00
90.00
87.00
83.00
2,240
2,260
120.00
116.00
112.00
109.00
105.00
102.00
98.00
95.00
91.00
88.00
85.00
2,260
2,280
121.00
117.00
114.00
110.00
107.00
103.00
100.00
96.00
93.00
89.00
86.00
2,280
2,300
123.00
119.00
115.00
112.00
108.00
105.00
101.00
98.00
94.00
91.00
87.00
2,300
2,320
124.00
121.00
117.00
113.00
110.00
106.00
103.00
99.00
96.00
92.00
89.00
2,320
2,340
126.00
122.00
118.00
115.00
111.00
108.00
104.00
101.00
97.00
94.00
90.00
2,340
2,360
127.00
124.00
120.00
116.00
113.00
109.00
105.00
102.00
99.00
95.00
92.00
2,360
2,380
129.00
125.00
121.00
118.00
114.00
111.00
107.00
103.00
100.00
97.00
93.00
2,380
2,400
130.00
127.00
123.00
119.00
116.00
112.00
108.00
105.00
101.00
98.00
95.00
2,400
2,420
132.00
128.00
124.00
121.00
117.00
114.00
110.00
106.00
103.00
99.00
96.00
2,420
2,440
133.00
130.00
126.00
122.00
119.00
115.00
112.00
108.00
104.00
101.00
97.00
2,440
2,460
135.00
131.00
128.00
124.00
120.00
117.00
113.00
109.00
106.00
102.00
99.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-84
Semimonthly PAYROLL PERIOD
For Calendar Year 2025
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
2,460
2,480
136.00
133.00
129.00
125.00
122.00
118.00
115.00
111.00
107.00
104.00
100.00
2,480
2,500
138.00
134.00
131.00
127.00
123.00
120.00
116.00
112.00
109.00
105.00
102.00
2,500
2,520
139.00
136.00
132.00
128.00
125.00
121.00
118.00
114.00
110.00
107.00
103.00
2,520
2,540
141.00
137.00
134.00
130.00
126.00
123.00
119.00
115.00
112.00
108.00
105.00
2,540
2,560
142.00
139.00
135.00
132.00
128.00
124.00
121.00
117.00
113.00
110.00
106.00
2,560
2,580
144.00
140.00
137.00
133.00
129.00
126.00
122.00
119.00
115.00
111.00
108.00
2,580
2,600
145.00
142.00
138.00
135.00
131.00
127.00
124.00
120.00
116.00
113.00
109.00
2,600
2,620
147.00
143.00
140.00
136.00
132.00
129.00
125.00
122.00
118.00
114.00
111.00
2,620
2,640
148.00
145.00
141.00
138.00
134.00
130.00
127.00
123.00
119.00
116.00
112.00
2,640
2,660
150.00
146.00
143.00
139.00
135.00
132.00
128.00
125.00
121.00
117.00
114.00
2,660
2,680
151.00
148.00
144.00
141.00
137.00
133.00
130.00
126.00
123.00
119.00
115.00
2,680
2,700
153.00
149.00
146.00
142.00
139.00
135.00
131.00
128.00
124.00
120.00
117.00
2,700
2,720
155.00
151.00
147.00
144.00
140.00
136.00
133.00
129.00
126.00
122.00
118.00
2,720
2,740
156.00
152.00
149.00
145.00
142.00
138.00
134.00
131.00
127.00
123.00
120.00
2,740
2,760
158.00
154.00
150.00
147.00
143.00
139.00
136.00
132.00
129.00
125.00
121.00
2,760
2,780
159.00
155.00
152.00
148.00
145.00
141.00
137.00
134.00
130.00
126.00
123.00
2,780
2,800
161.00
157.00
153.00
150.00
146.00
143.00
139.00
135.00
132.00
128.00
124.00
2,800
2,820
162.00
159.00
155.00
151.00
148.00
144.00
140.00
137.00
133.00
130.00
126.00
2,820
2,840
164.00
160.00
156.00
153.00
149.00
146.00
142.00
138.00
135.00
131.00
127.00
2,840
2,860
165.00
162.00
158.00
154.00
151.00
147.00
143.00
140.00
136.00
133.00
129.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-85
Semimonthly PAYROLL PERIOD
For Calendar Year 2025
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
2,860
2,880
167.00
163.00
159.00
156.00
152.00
149.00
145.00
141.00
138.00
134.00
130.00
2,880
2,900
168.00
165.00
161.00
157.00
154.00
150.00
146.00
143.00
139.00
136.00
132.00
2,900
2,920
170.00
166.00
162.00
159.00
155.00
152.00
148.00
144.00
141.00
137.00
134.00
2,920
2,940
171.00
168.00
164.00
160.00
157.00
153.00
150.00
146.00
142.00
139.00
135.00
2,940
2,960
173.00
169.00
166.00
162.00
158.00
155.00
151.00
147.00
144.00
140.00
137.00
2,960
2,980
174.00
171.00
167.00
163.00
160.00
156.00
153.00
149.00
145.00
142.00
138.00
2,980
3,000
176.00
172.00
169.00
165.00
161.00
158.00
154.00
150.00
147.00
143.00
140.00
3,000
3,020
177.00
174.00
170.00
166.00
163.00
159.00
156.00
152.00
148.00
145.00
141.00
3,020
3,040
179.00
175.00
172.00
168.00
164.00
161.00
157.00
153.00
150.00
146.00
143.00
3,040
3,060
180.00
177.00
173.00
170.00
166.00
162.00
159.00
155.00
151.00
148.00
144.00
3,060
3,080
182.00
178.00
175.00
171.00
167.00
164.00
160.00
157.00
153.00
149.00
146.00
3,080
3,100
183.00
180.00
176.00
173.00
169.00
165.00
162.00
158.00
154.00
151.00
147.00
3,100
3,120
185.00
181.00
178.00
174.00
170.00
167.00
163.00
160.00
156.00
152.00
149.00
3,120
3,140
186.00
183.00
179.00
176.00
172.00
168.00
165.00
161.00
157.00
154.00
150.00
3,140
3,160
188.00
184.00
181.00
177.00
173.00
170.00
166.00
163.00
159.00
155.00
152.00
3,160
3,180
189.00
186.00
182.00
179.00
175.00
171.00
168.00
164.00
161.00
157.00
153.00
3,180
3,200
191.00
187.00
184.00
180.00
177.00
173.00
169.00
166.00
162.00
158.00
155.00
3,200
3,220
193.00
189.00
185.00
182.00
178.00
174.00
171.00
167.00
164.00
160.00
156.00
3,220
3,240
194.00
190.00
187.00
183.00
180.00
176.00
172.00
169.00
165.00
161.00
158.00
3,240
3,260
196.00
192.00
188.00
185.00
181.00
177.00
174.00
170.00
167.00
163.00
159.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-86
Semimonthly PAYROLL PERIOD
For Calendar Year 2025
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
3,260
3,280
197.00
193.00
190.00
186.00
183.00
179.00
175.00
172.00
168.00
164.00
161.00
3,280
3,300
199.00
195.00
191.00
188.00
184.00
181.00
177.00
173.00
170.00
166.00
162.00
3,300
3,320
200.00
197.00
193.00
189.00
186.00
182.00
178.00
175.00
171.00
168.00
164.00
3,320
3,340
202.00
198.00
194.00
191.00
187.00
184.00
180.00
176.00
173.00
169.00
165.00
3,340
3,360
203.00
200.00
196.00
192.00
189.00
185.00
181.00
178.00
174.00
171.00
167.00
3,360
3,380
205.00
201.00
197.00
194.00
190.00
187.00
183.00
179.00
176.00
172.00
168.00
3,380
3,400
206.00
203.00
199.00
195.00
192.00
188.00
184.00
181.00
177.00
174.00
170.00
3,400
3,420
208.00
204.00
200.00
197.00
193.00
190.00
186.00
182.00
179.00
175.00
172.00
3,420
3,440
209.00
206.00
202.00
198.00
195.00
191.00
188.00
184.00
180.00
177.00
173.00
3,440
3,460
211.00
207.00
204.00
200.00
196.00
193.00
189.00
185.00
182.00
178.00
175.00
3,460
3,480
212.00
209.00
205.00
201.00
198.00
194.00
191.00
187.00
183.00
180.00
176.00
3,480
3,500
214.00
210.00
207.00
203.00
199.00
196.00
192.00
188.00
185.00
181.00
178.00
3,500
3,520
215.00
212.00
208.00
204.00
201.00
197.00
194.00
190.00
186.00
183.00
179.00
3,520
3,540
217.00
213.00
210.00
206.00
202.00
199.00
195.00
191.00
188.00
184.00
181.00
3,540
3,560
218.00
215.00
211.00
208.00
204.00
200.00
197.00
193.00
189.00
186.00
182.00
3,560
3,580
220.00
216.00
213.00
209.00
205.00
202.00
198.00
195.00
191.00
187.00
184.00
3,580
3,600
221.00
218.00
214.00
211.00
207.00
203.00
200.00
196.00
192.00
189.00
185.00
3,600
3,620
223.00
219.00
216.00
212.00
208.00
205.00
201.00
198.00
194.00
190.00
187.00
3,620
3,640
224.00
221.00
217.00
214.00
210.00
206.00
203.00
199.00
195.00
192.00
188.00
3,640
3,660
226.00
222.00
219.00
215.00
211.00
208.00
204.00
201.00
197.00
193.00
190.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-87
Semimonthly PAYROLL PERIOD
For Calendar Year 2025
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
3,660
3,680
227.00
224.00
220.00
217.00
213.00
209.00
206.00
202.00
199.00
195.00
191.00
3,680
3,700
229.00
225.00
222.00
218.00
215.00
211.00
207.00
204.00
200.00
196.00
193.00
3,700
3,720
231.00
227.00
223.00
220.00
216.00
212.00
209.00
205.00
202.00
198.00
194.00
3,720
3,740
232.00
228.00
225.00
221.00
218.00
214.00
210.00
207.00
203.00
199.00
196.00
3,740
3,760
234.00
230.00
226.00
223.00
219.00
215.00
212.00
208.00
205.00
201.00
197.00
3,760
3,780
235.00
231.00
228.00
224.00
221.00
217.00
213.00
210.00
206.00
202.00
199.00
3,780
3,800
237.00
233.00
229.00
226.00
222.00
219.00
215.00
211.00
208.00
204.00
200.00
3,800
3,820
238.00
235.00
231.00
227.00
224.00
220.00
216.00
213.00
209.00
206.00
202.00
3,820
3,840
240.00
236.00
232.00
229.00
225.00
222.00
218.00
214.00
211.00
207.00
203.00
3,840
3,860
241.00
238.00
234.00
230.00
227.00
223.00
219.00
216.00
212.00
209.00
205.00
3,860
3,880
243.00
239.00
235.00
232.00
228.00
225.00
221.00
217.00
214.00
210.00
206.00
3,880
3,900
244.00
241.00
237.00
233.00
230.00
226.00
222.00
219.00
215.00
212.00
208.00
3,900
3,920
246.00
242.00
238.00
235.00
231.00
228.00
224.00
220.00
217.00
213.00
210.00
3,920
3,940
247.00
244.00
240.00
236.00
233.00
229.00
226.00
222.00
218.00
215.00
211.00
3,940
3,960
249.00
245.00
242.00
238.00
234.00
231.00
227.00
223.00
220.00
216.00
213.00
3,960
3,980
250.00
247.00
243.00
239.00
236.00
232.00
229.00
225.00
221.00
218.00
214.00
3,980
4,000
252.00
248.00
245.00
241.00
237.00
234.00
230.00
226.00
223.00
219.00
216.00
4,000
4,020
253.00
250.00
246.00
242.00
239.00
235.00
232.00
228.00
224.00
221.00
217.00
4,020
4,040
255.00
251.00
248.00
244.00
240.00
237.00
233.00
229.00
226.00
222.00
219.00
4,040
4,060
256.00
253.00
249.00
246.00
242.00
238.00
235.00
231.00
227.00
224.00
220.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-88
Semimonthly PAYROLL PERIOD
For Calendar Year 2025
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
4,060
4,080
258.00
254.00
251.00
247.00
243.00
240.00
236.00
233.00
229.00
225.00
222.00
4,080
4,100
259.00
256.00
252.00
249.00
245.00
241.00
238.00
234.00
230.00
227.00
223.00
4,100
4,120
261.00
257.00
254.00
250.00
246.00
243.00
239.00
236.00
232.00
228.00
225.00
4,120
4,140
262.00
259.00
255.00
252.00
248.00
244.00
241.00
237.00
233.00
230.00
226.00
4,140
4,160
264.00
260.00
257.00
253.00
249.00
246.00
242.00
239.00
235.00
231.00
228.00
4,160
4,180
265.00
262.00
258.00
255.00
251.00
247.00
244.00
240.00
237.00
233.00
229.00
4,180
4,200
267.00
263.00
260.00
256.00
253.00
249.00
245.00
242.00
238.00
234.00
231.00
4,200
4,220
269.00
265.00
261.00
258.00
254.00
250.00
247.00
243.00
240.00
236.00
232.00
4,220
4,240
270.00
266.00
263.00
259.00
256.00
252.00
248.00
245.00
241.00
237.00
234.00
4,240
4,260
272.00
268.00
264.00
261.00
257.00
253.00
250.00
246.00
243.00
239.00
235.00
4,260
4,280
273.00
269.00
266.00
262.00
259.00
255.00
251.00
248.00
244.00
240.00
237.00
4,280
4,300
275.00
271.00
267.00
264.00
260.00
257.00
253.00
249.00
246.00
242.00
238.00
4,300
4,320
276.00
273.00
269.00
265.00
262.00
258.00
254.00
251.00
247.00
244.00
240.00
4,320
4,340
278.00
274.00
270.00
267.00
263.00
260.00
256.00
252.00
249.00
245.00
241.00
4,340
4,360
279.00
276.00
272.00
268.00
265.00
261.00
257.00
254.00
250.00
247.00
243.00
4,360
4,380
281.00
277.00
273.00
270.00
266.00
263.00
259.00
255.00
252.00
248.00
244.00
4,380
4,400
282.00
279.00
275.00
271.00
268.00
264.00
260.00
257.00
253.00
250.00
246.00
4,400
4,420
284.00
280.00
276.00
273.00
269.00
266.00
262.00
258.00
255.00
251.00
248.00
4,420
4,440
285.00
282.00
278.00
274.00
271.00
267.00
264.00
260.00
256.00
253.00
249.00
4,440
4,460
287.00
283.00
280.00
276.00
272.00
269.00
265.00
261.00
258.00
254.00
251.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-89
Semimonthly PAYROLL PERIOD
For Calendar Year 2025
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
4,460
4,480
288.00
285.00
281.00
277.00
274.00
270.00
267.00
263.00
259.00
256.00
252.00
4,480
4,500
290.00
286.00
283.00
279.00
275.00
272.00
268.00
264.00
261.00
257.00
254.00
4,500
4,520
291.00
288.00
284.00
280.00
277.00
273.00
270.00
266.00
262.00
259.00
255.00
4,520
4,540
293.00
289.00
286.00
282.00
278.00
275.00
271.00
267.00
264.00
260.00
257.00
4,540
4,560
294.00
291.00
287.00
284.00
280.00
276.00
273.00
269.00
265.00
262.00
258.00
4,560
4,580
296.00
292.00
289.00
285.00
281.00
278.00
274.00
271.00
267.00
263.00
260.00
4,580
4,600
297.00
294.00
290.00
287.00
283.00
279.00
276.00
272.00
268.00
265.00
261.00
4,600
4,620
299.00
295.00
292.00
288.00
284.00
281.00
277.00
274.00
270.00
266.00
263.00
4,620
4,640
300.00
297.00
293.00
290.00
286.00
282.00
279.00
275.00
271.00
268.00
264.00
4,640
4,660
302.00
298.00
295.00
291.00
287.00
284.00
280.00
277.00
273.00
269.00
266.00
4,660
4,680
303.00
300.00
296.00
293.00
289.00
285.00
282.00
278.00
275.00
271.00
267.00
4,680
4,700
305.00
301.00
298.00
294.00
291.00
287.00
283.00
280.00
276.00
272.00
269.00
4,700
4,720
307.00
303.00
299.00
296.00
292.00
288.00
285.00
281.00
278.00
274.00
270.00
4,720
4,740
308.00
304.00
301.00
297.00
294.00
290.00
286.00
283.00
279.00
275.00
272.00
4,740
4,760
310.00
306.00
302.00
299.00
295.00
291.00
288.00
284.00
281.00
277.00
273.00
4,760
4,780
311.00
307.00
304.00
300.00
297.00
293.00
289.00
286.00
282.00
278.00
275.00
4,780
4,800
313.00
309.00
305.00
302.00
298.00
295.00
291.00
287.00
284.00
280.00
276.00
4,800
4,820
314.00
311.00
307.00
303.00
300.00
296.00
292.00
289.00
285.00
282.00
278.00
4,820
4,840
316.00
312.00
308.00
305.00
301.00
298.00
294.00
290.00
287.00
283.00
279.00
4,840
4,860
317.00
314.00
310.00
306.00
303.00
299.00
295.00
292.00
288.00
285.00
281.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-90
Semimonthly PAYROLL PERIOD
For Calendar Year 2025
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
4,860
4,880
319.00
315.00
311.00
308.00
304.00
301.00
297.00
293.00
290.00
286.00
282.00
4,880
4,900
320.00
317.00
313.00
309.00
306.00
302.00
298.00
295.00
291.00
288.00
284.00
4,900
4,920
322.00
318.00
314.00
311.00
307.00
304.00
300.00
296.00
293.00
289.00
286.00
4,920
4,940
323.00
320.00
316.00
312.00
309.00
305.00
302.00
298.00
294.00
291.00
287.00
4,940
4,960
325.00
321.00
318.00
314.00
310.00
307.00
303.00
299.00
296.00
292.00
289.00
4,960
4,980
326.00
323.00
319.00
315.00
312.00
308.00
305.00
301.00
297.00
294.00
290.00
4,980
5,000
328.00
324.00
321.00
317.00
313.00
310.00
306.00
302.00
299.00
295.00
292.00
5,000
5,020
329.00
326.00
322.00
318.00
315.00
311.00
308.00
304.00
300.00
297.00
293.00
5,020
5,040
331.00
327.00
324.00
320.00
316.00
313.00
309.00
305.00
302.00
298.00
295.00
5,040
5,060
332.00
329.00
325.00
322.00
318.00
314.00
311.00
307.00
303.00
300.00
296.00
5,060
5,080
334.00
330.00
327.00
323.00
319.00
316.00
312.00
309.00
305.00
301.00
298.00
5,080
5,100
335.00
332.00
328.00
325.00
321.00
317.00
314.00
310.00
306.00
303.00
299.00
5,100
5,120
337.00
333.00
330.00
326.00
322.00
319.00
315.00
312.00
308.00
304.00
301.00
5,120
5,140
338.00
335.00
331.00
328.00
324.00
320.00
317.00
313.00
309.00
306.00
302.00
5,140
5,160
340.00
336.00
333.00
329.00
325.00
322.00
318.00
315.00
311.00
307.00
304.00
5,160
5,180
341.00
338.00
334.00
331.00
327.00
323.00
320.00
316.00
313.00
309.00
305.00
5,180
5,200
343.00
339.00
336.00
332.00
329.00
325.00
321.00
318.00
314.00
310.00
307.00
5,200
5,220
345.00
341.00
337.00
334.00
330.00
326.00
323.00
319.00
316.00
312.00
308.00
5,220
5,240
346.00
342.00
339.00
335.00
332.00
328.00
324.00
321.00
317.00
313.00
310.00
5,240
5,260
348.00
344.00
340.00
337.00
333.00
329.00
326.00
322.00
319.00
315.00
311.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-91
Semimonthly PAYROLL PERIOD
For Calendar Year 2025
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
5,260
5,280
349.00
345.00
342.00
338.00
335.00
331.00
327.00
324.00
320.00
316.00
313.00
5,280
5,300
351.00
347.00
343.00
340.00
336.00
333.00
329.00
325.00
322.00
318.00
314.00
5,300
5,320
352.00
349.00
345.00
341.00
338.00
334.00
330.00
327.00
323.00
320.00
316.00
5,320
5,340
354.00
350.00
346.00
343.00
339.00
336.00
332.00
328.00
325.00
321.00
317.00
5,340
5,360
355.00
352.00
348.00
344.00
341.00
337.00
333.00
330.00
326.00
323.00
319.00
5,360
5,380
357.00
353.00
349.00
346.00
342.00
339.00
335.00
331.00
328.00
324.00
320.00
5,380
5,400
359.00
355.00
351.00
347.00
344.00
340.00
336.00
333.00
329.00
326.00
322.00
5,400
5,420
360.00
356.00
353.00
349.00
345.00
342.00
338.00
334.00
331.00
327.00
324.00
5,420
5,440
362.00
358.00
354.00
350.00
347.00
343.00
340.00
336.00
332.00
329.00
325.00
5,440
5,460
363.00
360.00
356.00
352.00
348.00
345.00
341.00
337.00
334.00
330.00
327.00
5,460
5,480
365.00
361.00
357.00
354.00
350.00
346.00
343.00
339.00
335.00
332.00
328.00
5,480
5,500
366.00
363.00
359.00
355.00
351.00
348.00
344.00
340.00
337.00
333.00
330.00
5,500
5,520
368.00
364.00
361.00
357.00
353.00
349.00
346.00
342.00
338.00
335.00
331.00
5,520
5,540
370.00
366.00
362.00
358.00
355.00
351.00
347.00
343.00
340.00
336.00
333.00
5,540
5,560
371.00
367.00
364.00
360.00
356.00
352.00
349.00
345.00
341.00
338.00
334.00
5,560
5,580
373.00
369.00
365.00
361.00
358.00
354.00
350.00
347.00
343.00
339.00
336.00
5,580
5,600
374.00
371.00
367.00
363.00
359.00
356.00
352.00
348.00
344.00
341.00
337.00
5,600
5,620
376.00
372.00
368.00
365.00
361.00
357.00
353.00
350.00
346.00
342.00
339.00
5,620
5,640
378.00
374.00
370.00
366.00
362.00
359.00
355.00
351.00
347.00
344.00
340.00
5,640
5,660
379.00
375.00
372.00
368.00
364.00
360.00
357.00
353.00
349.00
345.00
342.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-92
Semimonthly PAYROLL PERIOD
For Calendar Year 2025
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
5,660
5,680
381.00
377.00
373.00
369.00
366.00
362.00
358.00
354.00
351.00
347.00
343.00
5,680
5,700
382.00
378.00
375.00
371.00
367.00
363.00
360.00
356.00
352.00
348.00
345.00
5,700
5,720
384.00
380.00
376.00
373.00
369.00
365.00
361.00
357.00
354.00
350.00
346.00
5,720
5,740
385.00
382.00
378.00
374.00
370.00
367.00
363.00
359.00
355.00
352.00
348.00
5,740
5,760
387.00
383.00
379.00
376.00
372.00
368.00
364.00
361.00
357.00
353.00
349.00
5,760
5,780
389.00
385.00
381.00
377.00
374.00
370.00
366.00
362.00
358.00
355.00
351.00
5,780
5,800
390.00
386.00
383.00
379.00
375.00
371.00
368.00
364.00
360.00
356.00
352.00
5,800
5,820
392.00
388.00
384.00
380.00
377.00
373.00
369.00
365.00
362.00
358.00
354.00
5,820
5,840
393.00
390.00
386.00
382.00
378.00
374.00
371.00
367.00
363.00
359.00
356.00
5,840
5,860
395.00
391.00
387.00
384.00
380.00
376.00
372.00
369.00
365.00
361.00
357.00
5,860
5,880
396.00
393.00
389.00
385.00
381.00
378.00
374.00
370.00
366.00
363.00
359.00
5,880
5,900
398.00
394.00
391.00
387.00
383.00
379.00
375.00
372.00
368.00
364.00
360.00
7.9% of excess over $5,900 plus
5,900
& over
399.00
395.00
391.00
388.00
384.00
380.00
376.00
372.00
369.00
365.00
361.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-93
Semimonthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
0
100
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
100
120
1.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
120
140
1.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
140
160
1.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
160
180
1.00
1.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
180
200
2.00
1.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
200
220
2.00
1.00
1.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
220
240
2.00
2.00
1.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
240
260
3.00
2.00
1.00
1.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
260
280
3.00
2.00
1.00
1.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
280
300
3.00
2.00
2.00
1.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
300
320
3.00
3.00
2.00
1.00
1.00
0.00
0.00
0.00
0.00
0.00
0.00
320
340
4.00
3.00
2.00
2.00
1.00
0.00
0.00
0.00
0.00
0.00
0.00
340
360
4.00
3.00
3.00
2.00
1.00
1.00
0.00
0.00
0.00
0.00
0.00
360
380
4.00
4.00
3.00
2.00
2.00
1.00
0.00
0.00
0.00
0.00
0.00
380
400
4.00
4.00
3.00
2.00
2.00
1.00
0.00
0.00
0.00
0.00
0.00
400
420
5.00
4.00
3.00
3.00
2.00
1.00
1.00
0.00
0.00
0.00
0.00
420
440
5.00
4.00
4.00
3.00
2.00
2.00
1.00
0.00
0.00
0.00
0.00
440
460
5.00
5.00
4.00
3.00
3.00
2.00
1.00
1.00
0.00
0.00
0.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-94
Semimonthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
460
480
6.00
5.00
4.00
4.00
3.00
2.00
2.00
1.00
0.00
0.00
0.00
480
500
6.00
5.00
5.00
4.00
3.00
3.00
2.00
1.00
1.00
0.00
0.00
500
520
6.00
6.00
5.00
4.00
4.00
3.00
2.00
2.00
1.00
0.00
0.00
520
540
6.00
6.00
5.00
4.00
4.00
3.00
2.00
2.00
1.00
0.00
0.00
540
560
7.00
6.00
5.00
5.00
4.00
3.00
3.00
2.00
1.00
1.00
0.00
560
580
7.00
6.00
6.00
5.00
4.00
4.00
3.00
2.00
2.00
1.00
0.00
580
600
7.00
7.00
6.00
5.00
5.00
4.00
3.00
3.00
2.00
1.00
1.00
600
620
8.00
7.00
6.00
6.00
5.00
4.00
4.00
3.00
2.00
2.00
1.00
620
640
8.00
7.00
7.00
6.00
5.00
5.00
4.00
3.00
3.00
2.00
1.00
640
660
8.00
7.00
7.00
6.00
5.00
5.00
4.00
3.00
3.00
2.00
1.00
660
680
8.00
8.00
7.00
6.00
6.00
5.00
4.00
4.00
3.00
2.00
2.00
680
700
9.00
8.00
7.00
7.00
6.00
5.00
5.00
4.00
3.00
3.00
2.00
700
720
9.00
8.00
8.00
7.00
6.00
6.00
5.00
4.00
4.00
3.00
2.00
720
740
9.00
9.00
8.00
7.00
7.00
6.00
5.00
5.00
4.00
3.00
3.00
740
760
10.00
9.00
8.00
8.00
7.00
6.00
6.00
5.00
4.00
4.00
3.00
760
780
10.00
9.00
8.00
8.00
7.00
6.00
6.00
5.00
4.00
4.00
3.00
780
800
10.00
9.00
9.00
8.00
7.00
7.00
6.00
5.00
5.00
4.00
3.00
800
820
10.00
10.00
9.00
8.00
8.00
7.00
6.00
6.00
5.00
4.00
4.00
820
840
11.00
10.00
9.00
9.00
8.00
7.00
7.00
6.00
5.00
5.00
4.00
840
860
11.00
10.00
10.00
9.00
8.00
8.00
7.00
6.00
6.00
5.00
4.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-95
Semimonthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
860
880
11.00
11.00
10.00
9.00
9.00
8.00
7.00
7.00
6.00
5.00
5.00
880
900
12.00
11.00
10.00
9.00
9.00
8.00
7.00
7.00
6.00
5.00
5.00
900
920
13.00
11.00
10.00
10.00
9.00
8.00
8.00
7.00
6.00
6.00
5.00
920
940
13.00
12.00
11.00
10.00
9.00
9.00
8.00
7.00
7.00
6.00
5.00
940
960
14.00
12.00
11.00
10.00
10.00
9.00
8.00
8.00
7.00
6.00
6.00
960
980
14.00
13.00
11.00
11.00
10.00
9.00
9.00
8.00
7.00
7.00
6.00
980
1,000
15.00
14.00
12.00
11.00
10.00
10.00
9.00
8.00
8.00
7.00
6.00
1,000
1,020
16.00
14.00
13.00
11.00
11.00
10.00
9.00
9.00
8.00
7.00
7.00
1,020
1,040
16.00
15.00
13.00
12.00
11.00
10.00
9.00
9.00
8.00
7.00
7.00
1,040
1,060
17.00
15.00
14.00
12.00
11.00
10.00
10.00
9.00
8.00
8.00
7.00
1,060
1,080
18.00
16.00
15.00
13.00
12.00
11.00
10.00
9.00
9.00
8.00
7.00
1,080
1,100
18.00
17.00
15.00
14.00
12.00
11.00
10.00
10.00
9.00
8.00
8.00
1,100
1,120
19.00
17.00
16.00
14.00
13.00
11.00
11.00
10.00
9.00
9.00
8.00
1,120
1,140
20.00
18.00
17.00
15.00
13.00
12.00
11.00
10.00
10.00
9.00
8.00
1,140
1,160
20.00
19.00
17.00
16.00
14.00
13.00
11.00
10.00
10.00
9.00
8.00
1,160
1,180
21.00
19.00
18.00
16.00
15.00
13.00
12.00
11.00
10.00
9.00
9.00
1,180
1,200
21.00
20.00
18.00
17.00
15.00
14.00
12.00
11.00
10.00
10.00
9.00
1,200
1,220
22.00
21.00
19.00
18.00
16.00
14.00
13.00
11.00
11.00
10.00
9.00
1,220
1,240
23.00
21.00
20.00
18.00
17.00
15.00
14.00
12.00
11.00
10.00
10.00
1,240
1,260
23.00
22.00
20.00
19.00
17.00
16.00
14.00
13.00
11.00
11.00
10.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-96
Semimonthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
1,260
1,280
24.00
23.00
21.00
19.00
18.00
16.00
15.00
13.00
12.00
11.00
10.00
1,280
1,300
25.00
23.00
22.00
20.00
19.00
17.00
16.00
14.00
12.00
11.00
10.00
1,300
1,320
26.00
24.00
22.00
21.00
19.00
18.00
16.00
15.00
13.00
12.00
11.00
1,320
1,340
27.00
25.00
23.00
21.00
20.00
18.00
17.00
15.00
14.00
12.00
11.00
1,340
1,360
28.00
26.00
24.00
22.00
20.00
19.00
17.00
16.00
14.00
13.00
11.00
1,360
1,380
30.00
27.00
24.00
23.00
21.00
20.00
18.00
17.00
15.00
14.00
12.00
1,380
1,400
31.00
28.00
25.00
23.00
22.00
20.00
19.00
17.00
16.00
14.00
13.00
1,400
1,420
32.00
29.00
27.00
24.00
22.00
21.00
19.00
18.00
16.00
15.00
13.00
1,420
1,440
33.00
30.00
28.00
25.00
23.00
22.00
20.00
18.00
17.00
15.00
14.00
1,440
1,460
34.00
31.00
29.00
26.00
24.00
22.00
21.00
19.00
18.00
16.00
15.00
1,460
1,480
35.00
32.00
30.00
27.00
25.00
23.00
21.00
20.00
18.00
17.00
15.00
1,480
1,500
36.00
34.00
31.00
28.00
26.00
23.00
22.00
20.00
19.00
17.00
16.00
1,500
1,520
37.00
35.00
32.00
29.00
27.00
24.00
23.00
21.00
20.00
18.00
16.00
1,520
1,540
38.00
36.00
33.00
31.00
28.00
25.00
23.00
22.00
20.00
19.00
17.00
1,540
1,560
39.00
37.00
34.00
32.00
29.00
26.00
24.00
22.00
21.00
19.00
18.00
1,560
1,580
41.00
38.00
35.00
33.00
30.00
27.00
25.00
23.00
21.00
20.00
18.00
1,580
1,600
42.00
39.00
36.00
34.00
31.00
29.00
26.00
24.00
22.00
21.00
19.00
1,600
1,620
43.00
40.00
38.00
35.00
32.00
30.00
27.00
24.00
23.00
21.00
20.00
1,620
1,640
44.00
41.00
39.00
36.00
33.00
31.00
28.00
26.00
23.00
22.00
20.00
1,640
1,660
45.00
42.00
40.00
37.00
34.00
32.00
29.00
27.00
24.00
22.00
21.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-97
Semimonthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
1,660
1,680
46.00
43.00
41.00
38.00
36.00
33.00
30.00
28.00
25.00
23.00
22.00
1,680
1,700
47.00
45.00
42.00
39.00
37.00
34.00
31.00
29.00
26.00
24.00
22.00
1,700
1,720
49.00
46.00
43.00
40.00
38.00
35.00
33.00
30.00
27.00
25.00
23.00
1,720
1,740
50.00
47.00
44.00
42.00
39.00
36.00
34.00
31.00
28.00
26.00
24.00
1,740
1,760
51.00
48.00
45.00
43.00
40.00
37.00
35.00
32.00
29.00
27.00
24.00
1,760
1,780
52.00
49.00
46.00
44.00
41.00
38.00
36.00
33.00
31.00
28.00
25.00
1,780
1,800
54.00
51.00
48.00
45.00
42.00
40.00
37.00
34.00
32.00
29.00
26.00
1,800
1,820
55.00
52.00
49.00
46.00
43.00
41.00
38.00
35.00
33.00
30.00
28.00
1,820
1,840
56.00
53.00
50.00
47.00
44.00
42.00
39.00
37.00
34.00
31.00
29.00
1,840
1,860
58.00
55.00
51.00
48.00
45.00
43.00
40.00
38.00
35.00
32.00
30.00
1,860
1,880
59.00
56.00
53.00
50.00
47.00
44.00
41.00
39.00
36.00
33.00
31.00
1,880
1,900
60.00
57.00
54.00
51.00
48.00
45.00
42.00
40.00
37.00
35.00
32.00
1,900
1,920
61.00
58.00
55.00
52.00
49.00
46.00
44.00
41.00
38.00
36.00
33.00
1,920
1,940
63.00
60.00
57.00
54.00
51.00
47.00
45.00
42.00
39.00
37.00
34.00
1,940
1,960
64.00
61.00
58.00
55.00
52.00
49.00
46.00
43.00
40.00
38.00
35.00
1,960
1,980
65.00
62.00
59.00
56.00
53.00
50.00
47.00
44.00
42.00
39.00
36.00
1,980
2,000
67.00
64.00
60.00
57.00
54.00
51.00
48.00
45.00
43.00
40.00
37.00
2,000
2,020
68.00
65.00
62.00
59.00
56.00
53.00
50.00
46.00
44.00
41.00
39.00
2,020
2,040
69.00
66.00
63.00
60.00
57.00
54.00
51.00
48.00
45.00
42.00
40.00
2,040
2,060
70.00
67.00
64.00
61.00
58.00
55.00
52.00
49.00
46.00
43.00
41.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-98
Semimonthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
2,060
2,080
72.00
69.00
66.00
63.00
59.00
56.00
53.00
50.00
47.00
44.00
42.00
2,080
2,100
73.00
70.00
67.00
64.00
61.00
58.00
55.00
52.00
49.00
46.00
43.00
2,100
2,120
74.00
71.00
68.00
65.00
62.00
59.00
56.00
53.00
50.00
47.00
44.00
2,120
2,140
76.00
73.00
69.00
66.00
63.00
60.00
57.00
54.00
51.00
48.00
45.00
2,140
2,160
77.00
74.00
71.00
68.00
65.00
62.00
58.00
55.00
52.00
49.00
46.00
2,160
2,180
78.00
75.00
72.00
69.00
66.00
63.00
60.00
57.00
54.00
51.00
48.00
2,180
2,200
80.00
77.00
73.00
70.00
67.00
64.00
61.00
58.00
55.00
52.00
49.00
2,200
2,220
81.00
78.00
75.00
71.00
68.00
65.00
62.00
59.00
56.00
53.00
50.00
2,220
2,240
83.00
79.00
76.00
73.00
70.00
67.00
64.00
61.00
58.00
54.00
51.00
2,240
2,260
84.00
81.00
77.00
74.00
71.00
68.00
65.00
62.00
59.00
56.00
53.00
2,260
2,280
85.00
82.00
79.00
76.00
72.00
69.00
66.00
63.00
60.00
57.00
54.00
2,280
2,300
87.00
83.00
80.00
77.00
74.00
71.00
67.00
64.00
61.00
58.00
55.00
2,300
2,320
88.00
85.00
82.00
78.00
75.00
72.00
69.00
66.00
63.00
60.00
57.00
2,320
2,340
89.00
86.00
83.00
80.00
76.00
73.00
70.00
67.00
64.00
61.00
58.00
2,340
2,360
91.00
87.00
84.00
81.00
78.00
75.00
71.00
68.00
65.00
62.00
59.00
2,360
2,380
92.00
89.00
86.00
82.00
79.00
76.00
73.00
70.00
66.00
63.00
60.00
2,380
2,400
93.00
90.00
87.00
84.00
80.00
77.00
74.00
71.00
68.00
65.00
62.00
2,400
2,420
95.00
92.00
88.00
85.00
82.00
79.00
75.00
72.00
69.00
66.00
63.00
2,420
2,440
96.00
93.00
90.00
86.00
83.00
80.00
77.00
73.00
70.00
67.00
64.00
2,440
2,460
98.00
94.00
91.00
88.00
85.00
81.00
78.00
75.00
72.00
69.00
65.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-99
Semimonthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
2,460
2,480
99.00
96.00
92.00
89.00
86.00
83.00
79.00
76.00
73.00
70.00
67.00
2,480
2,500
100.00
97.00
94.00
91.00
87.00
84.00
81.00
78.00
74.00
71.00
68.00
2,500
2,520
102.00
98.00
95.00
92.00
89.00
85.00
82.00
79.00
76.00
72.00
69.00
2,520
2,540
103.00
100.00
96.00
93.00
90.00
87.00
84.00
80.00
77.00
74.00
71.00
2,540
2,560
104.00
101.00
98.00
95.00
91.00
88.00
85.00
82.00
78.00
75.00
72.00
2,560
2,580
106.00
102.00
99.00
96.00
93.00
89.00
86.00
83.00
80.00
77.00
73.00
2,580
2,600
107.00
104.00
101.00
97.00
94.00
91.00
88.00
84.00
81.00
78.00
75.00
2,600
2,620
108.00
105.00
102.00
99.00
95.00
92.00
89.00
86.00
82.00
79.00
76.00
2,620
2,640
110.00
107.00
103.00
100.00
97.00
94.00
90.00
87.00
84.00
81.00
77.00
2,640
2,660
111.00
108.00
105.00
101.00
98.00
95.00
92.00
88.00
85.00
82.00
79.00
2,660
2,680
112.00
109.00
106.00
103.00
100.00
96.00
93.00
90.00
87.00
83.00
80.00
2,680
2,700
114.00
111.00
107.00
104.00
101.00
98.00
94.00
91.00
88.00
85.00
81.00
2,700
2,720
115.00
112.00
109.00
105.00
102.00
99.00
96.00
93.00
89.00
86.00
83.00
2,720
2,740
117.00
113.00
110.00
107.00
104.00
100.00
97.00
94.00
91.00
87.00
84.00
2,740
2,760
118.00
115.00
111.00
108.00
105.00
102.00
98.00
95.00
92.00
89.00
86.00
2,760
2,780
119.00
116.00
113.00
110.00
106.00
103.00
100.00
97.00
93.00
90.00
87.00
2,780
2,800
121.00
117.00
114.00
111.00
108.00
104.00
101.00
98.00
95.00
91.00
88.00
2,800
2,820
122.00
119.00
116.00
112.00
109.00
106.00
103.00
99.00
96.00
93.00
90.00
2,820
2,840
123.00
120.00
117.00
114.00
110.00
107.00
104.00
101.00
97.00
94.00
91.00
2,840
2,860
125.00
121.00
118.00
115.00
112.00
109.00
105.00
102.00
99.00
96.00
92.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-100
Semimonthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
2,860
2,880
126.00
123.00
120.00
116.00
113.00
110.00
107.00
103.00
100.00
97.00
94.00
2,880
2,900
127.00
124.00
121.00
118.00
114.00
111.00
108.00
105.00
102.00
98.00
95.00
2,900
2,920
129.00
126.00
122.00
119.00
116.00
113.00
109.00
106.00
103.00
100.00
96.00
2,920
2,940
130.00
127.00
124.00
120.00
117.00
114.00
111.00
107.00
104.00
101.00
98.00
2,940
2,960
132.00
128.00
125.00
122.00
119.00
115.00
112.00
109.00
106.00
102.00
99.00
2,960
2,980
133.00
130.00
126.00
123.00
120.00
117.00
113.00
110.00
107.00
104.00
100.00
2,980
3,000
134.00
131.00
128.00
125.00
121.00
118.00
115.00
112.00
108.00
105.00
102.00
3,000
3,020
136.00
132.00
129.00
126.00
123.00
119.00
116.00
113.00
110.00
106.00
103.00
3,020
3,040
137.00
134.00
130.00
127.00
124.00
121.00
118.00
114.00
111.00
108.00
105.00
3,040
3,060
138.00
135.00
132.00
129.00
125.00
122.00
119.00
116.00
112.00
109.00
106.00
3,060
3,080
140.00
136.00
133.00
130.00
127.00
123.00
120.00
117.00
114.00
111.00
107.00
3,080
3,100
141.00
138.00
135.00
131.00
128.00
125.00
122.00
118.00
115.00
112.00
109.00
3,100
3,120
143.00
139.00
136.00
133.00
129.00
126.00
123.00
120.00
116.00
113.00
110.00
3,120
3,140
144.00
141.00
137.00
134.00
131.00
128.00
124.00
121.00
118.00
115.00
111.00
3,140
3,160
145.00
142.00
139.00
135.00
132.00
129.00
126.00
122.00
119.00
116.00
113.00
3,160
3,180
147.00
143.00
140.00
137.00
134.00
130.00
127.00
124.00
121.00
117.00
114.00
3,180
3,200
148.00
145.00
141.00
138.00
135.00
132.00
128.00
125.00
122.00
119.00
115.00
3,200
3,220
150.00
146.00
143.00
139.00
136.00
133.00
130.00
127.00
123.00
120.00
117.00
3,220
3,240
151.00
148.00
144.00
141.00
138.00
134.00
131.00
128.00
125.00
121.00
118.00
3,240
3,260
153.00
149.00
146.00
142.00
139.00
136.00
132.00
129.00
126.00
123.00
120.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-101
Semimonthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
3,260
3,280
154.00
151.00
147.00
144.00
140.00
137.00
134.00
131.00
127.00
124.00
121.00
3,280
3,300
156.00
152.00
149.00
145.00
142.00
138.00
135.00
132.00
129.00
125.00
122.00
3,300
3,320
157.00
154.00
150.00
147.00
143.00
140.00
137.00
133.00
130.00
127.00
124.00
3,320
3,340
158.00
155.00
152.00
148.00
145.00
141.00
138.00
135.00
131.00
128.00
125.00
3,340
3,360
160.00
156.00
153.00
150.00
146.00
143.00
139.00
136.00
133.00
130.00
126.00
3,360
3,380
161.00
158.00
154.00
151.00
148.00
144.00
141.00
137.00
134.00
131.00
128.00
3,380
3,400
163.00
159.00
156.00
152.00
149.00
146.00
142.00
139.00
136.00
132.00
129.00
3,400
3,420
164.00
161.00
157.00
154.00
150.00
147.00
144.00
140.00
137.00
134.00
130.00
3,420
3,440
166.00
162.00
159.00
155.00
152.00
148.00
145.00
142.00
138.00
135.00
132.00
3,440
3,460
167.00
164.00
160.00
157.00
153.00
150.00
146.00
143.00
140.00
136.00
133.00
3,460
3,480
168.00
165.00
162.00
158.00
155.00
151.00
148.00
144.00
141.00
138.00
134.00
3,480
3,500
170.00
166.00
163.00
160.00
156.00
153.00
149.00
146.00
142.00
139.00
136.00
3,500
3,520
171.00
168.00
165.00
161.00
158.00
154.00
151.00
147.00
144.00
140.00
137.00
3,520
3,540
173.00
169.00
166.00
163.00
159.00
156.00
152.00
149.00
145.00
142.00
139.00
3,540
3,560
174.00
171.00
167.00
164.00
161.00
157.00
154.00
150.00
147.00
143.00
140.00
3,560
3,580
176.00
172.00
169.00
165.00
162.00
159.00
155.00
152.00
148.00
145.00
141.00
3,580
3,600
177.00
174.00
170.00
167.00
163.00
160.00
157.00
153.00
150.00
146.00
143.00
3,600
3,620
179.00
175.00
172.00
168.00
165.00
161.00
158.00
155.00
151.00
148.00
144.00
3,620
3,640
180.00
177.00
173.00
170.00
166.00
163.00
159.00
156.00
153.00
149.00
146.00
3,640
3,660
181.00
178.00
175.00
171.00
168.00
164.00
161.00
157.00
154.00
151.00
147.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-102
Semimonthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
3,660
3,680
183.00
179.00
176.00
173.00
169.00
166.00
162.00
159.00
155.00
152.00
149.00
3,680
3,700
184.00
181.00
177.00
174.00
171.00
167.00
164.00
160.00
157.00
153.00
150.00
3,700
3,720
186.00
182.00
179.00
175.00
172.00
169.00
165.00
162.00
158.00
155.00
151.00
3,720
3,740
187.00
184.00
180.00
177.00
173.00
170.00
167.00
163.00
160.00
156.00
153.00
3,740
3,760
189.00
185.00
182.00
178.00
175.00
171.00
168.00
165.00
161.00
158.00
154.00
3,760
3,780
190.00
187.00
183.00
180.00
176.00
173.00
169.00
166.00
163.00
159.00
156.00
3,780
3,800
192.00
188.00
185.00
181.00
178.00
174.00
171.00
168.00
164.00
161.00
157.00
3,800
3,820
193.00
190.00
186.00
183.00
179.00
176.00
172.00
169.00
166.00
162.00
159.00
3,820
3,840
194.00
191.00
188.00
184.00
181.00
177.00
174.00
170.00
167.00
164.00
160.00
3,840
3,860
196.00
192.00
189.00
186.00
182.00
179.00
175.00
172.00
168.00
165.00
162.00
3,860
3,880
197.00
194.00
190.00
187.00
184.00
180.00
177.00
173.00
170.00
166.00
163.00
3,880
3,900
199.00
195.00
192.00
188.00
185.00
182.00
178.00
175.00
171.00
168.00
164.00
3,900
3,920
200.00
197.00
193.00
190.00
186.00
183.00
180.00
176.00
173.00
169.00
166.00
3,920
3,940
202.00
198.00
195.00
191.00
188.00
184.00
181.00
178.00
174.00
171.00
167.00
3,940
3,960
203.00
200.00
196.00
193.00
189.00
186.00
182.00
179.00
176.00
172.00
169.00
3,960
3,980
204.00
201.00
198.00
194.00
191.00
187.00
184.00
180.00
177.00
174.00
170.00
3,980
4,000
206.00
202.00
199.00
196.00
192.00
189.00
185.00
182.00
178.00
175.00
172.00
4,000
4,020
207.00
204.00
201.00
197.00
194.00
190.00
187.00
183.00
180.00
176.00
173.00
4,020
4,040
209.00
205.00
202.00
199.00
195.00
192.00
188.00
185.00
181.00
178.00
174.00
4,040
4,060
210.00
207.00
203.00
200.00
197.00
193.00
190.00
186.00
183.00
179.00
176.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-103
Semimonthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
4,060
4,080
212.00
208.00
205.00
201.00
198.00
195.00
191.00
188.00
184.00
181.00
177.00
4,080
4,100
213.00
210.00
206.00
203.00
199.00
196.00
193.00
189.00
186.00
182.00
179.00
4,100
4,120
215.00
211.00
208.00
204.00
201.00
197.00
194.00
191.00
187.00
184.00
180.00
4,120
4,140
216.00
213.00
209.00
206.00
202.00
199.00
195.00
192.00
189.00
185.00
182.00
4,140
4,160
218.00
214.00
211.00
207.00
204.00
200.00
197.00
193.00
190.00
187.00
183.00
4,160
4,180
219.00
216.00
212.00
209.00
205.00
202.00
198.00
195.00
191.00
188.00
185.00
4,180
4,200
221.00
217.00
214.00
210.00
207.00
203.00
200.00
196.00
193.00
189.00
186.00
4,200
4,220
222.00
219.00
215.00
211.00
208.00
205.00
201.00
198.00
194.00
191.00
187.00
4,220
4,240
224.00
220.00
217.00
213.00
209.00
206.00
203.00
199.00
196.00
192.00
189.00
4,240
4,260
225.00
222.00
218.00
215.00
211.00
207.00
204.00
201.00
197.00
194.00
190.00
4,260
4,280
227.00
223.00
220.00
216.00
212.00
209.00
205.00
202.00
199.00
195.00
192.00
4,280
4,300
228.00
225.00
221.00
218.00
214.00
210.00
207.00
204.00
200.00
197.00
193.00
4,300
4,320
230.00
226.00
223.00
219.00
215.00
212.00
208.00
205.00
202.00
198.00
195.00
4,320
4,340
231.00
228.00
224.00
221.00
217.00
213.00
210.00
206.00
203.00
200.00
196.00
4,340
4,360
233.00
229.00
226.00
222.00
218.00
215.00
211.00
208.00
204.00
201.00
198.00
4,360
4,380
234.00
231.00
227.00
224.00
220.00
216.00
213.00
209.00
206.00
202.00
199.00
4,380
4,400
236.00
232.00
229.00
225.00
222.00
218.00
214.00
211.00
207.00
204.00
200.00
4,400
4,420
238.00
234.00
230.00
227.00
223.00
219.00
216.00
212.00
209.00
205.00
202.00
4,420
4,440
239.00
235.00
232.00
228.00
225.00
221.00
217.00
214.00
210.00
207.00
203.00
4,440
4,460
241.00
237.00
233.00
230.00
226.00
222.00
219.00
215.00
212.00
208.00
205.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-104
Semimonthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
4,460
4,480
242.00
238.00
235.00
231.00
228.00
224.00
220.00
217.00
213.00
210.00
206.00
4,480
4,500
244.00
240.00
236.00
233.00
229.00
226.00
222.00
218.00
215.00
211.00
208.00
4,500
4,520
245.00
242.00
238.00
234.00
231.00
227.00
223.00
220.00
216.00
213.00
209.00
4,520
4,540
247.00
243.00
239.00
236.00
232.00
229.00
225.00
221.00
218.00
214.00
210.00
4,540
4,560
248.00
245.00
241.00
237.00
234.00
230.00
226.00
223.00
219.00
216.00
212.00
4,560
4,580
250.00
246.00
242.00
239.00
235.00
232.00
228.00
224.00
221.00
217.00
213.00
4,580
4,600
251.00
248.00
244.00
240.00
237.00
233.00
229.00
226.00
222.00
219.00
215.00
4,600
4,620
253.00
249.00
245.00
242.00
238.00
235.00
231.00
227.00
224.00
220.00
217.00
4,620
4,640
254.00
251.00
247.00
243.00
240.00
236.00
233.00
229.00
225.00
222.00
218.00
4,640
4,660
256.00
252.00
249.00
245.00
241.00
238.00
234.00
230.00
227.00
223.00
220.00
4,660
4,680
257.00
254.00
250.00
246.00
243.00
239.00
236.00
232.00
228.00
225.00
221.00
4,680
4,700
259.00
255.00
252.00
248.00
244.00
241.00
237.00
233.00
230.00
226.00
223.00
4,700
4,720
260.00
257.00
253.00
249.00
246.00
242.00
239.00
235.00
231.00
228.00
224.00
4,720
4,740
262.00
258.00
255.00
251.00
247.00
244.00
240.00
236.00
233.00
229.00
226.00
4,740
4,760
263.00
260.00
256.00
253.00
249.00
245.00
242.00
238.00
234.00
231.00
227.00
4,760
4,780
265.00
261.00
258.00
254.00
250.00
247.00
243.00
240.00
236.00
232.00
229.00
4,780
4,800
266.00
263.00
259.00
256.00
252.00
248.00
245.00
241.00
237.00
234.00
230.00
4,800
4,820
268.00
264.00
261.00
257.00
253.00
250.00
246.00
243.00
239.00
235.00
232.00
4,820
4,840
269.00
266.00
262.00
259.00
255.00
251.00
248.00
244.00
240.00
237.00
233.00
4,840
4,860
271.00
267.00
264.00
260.00
256.00
253.00
249.00
246.00
242.00
238.00
235.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-105
Semimonthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
4,860
4,880
272.00
269.00
265.00
262.00
258.00
254.00
251.00
247.00
244.00
240.00
236.00
4,880
4,900
274.00
270.00
267.00
263.00
260.00
256.00
252.00
249.00
245.00
241.00
238.00
4,900
4,920
276.00
272.00
268.00
265.00
261.00
257.00
254.00
250.00
247.00
243.00
239.00
4,920
4,940
277.00
273.00
270.00
266.00
263.00
259.00
255.00
252.00
248.00
244.00
241.00
4,940
4,960
279.00
275.00
271.00
268.00
264.00
260.00
257.00
253.00
250.00
246.00
242.00
4,960
4,980
280.00
276.00
273.00
269.00
266.00
262.00
258.00
255.00
251.00
247.00
244.00
4,980
5,000
282.00
278.00
274.00
271.00
267.00
264.00
260.00
256.00
253.00
249.00
245.00
5,000
5,020
283.00
280.00
276.00
272.00
269.00
265.00
261.00
258.00
254.00
251.00
247.00
5,020
5,040
285.00
281.00
277.00
274.00
270.00
267.00
263.00
259.00
256.00
252.00
248.00
5,040
5,060
286.00
283.00
279.00
275.00
272.00
268.00
264.00
261.00
257.00
254.00
250.00
5,060
5,080
288.00
284.00
280.00
277.00
273.00
270.00
266.00
262.00
259.00
255.00
251.00
5,080
5,100
289.00
286.00
282.00
278.00
275.00
271.00
267.00
264.00
260.00
257.00
253.00
5,100
5,120
291.00
287.00
283.00
280.00
276.00
273.00
269.00
265.00
262.00
258.00
255.00
5,120
5,140
292.00
289.00
285.00
281.00
278.00
274.00
271.00
267.00
263.00
260.00
256.00
5,140
5,160
294.00
290.00
287.00
283.00
279.00
276.00
272.00
268.00
265.00
261.00
258.00
5,160
5,180
295.00
292.00
288.00
284.00
281.00
277.00
274.00
270.00
266.00
263.00
259.00
5,180
5,200
297.00
293.00
290.00
286.00
282.00
279.00
275.00
271.00
268.00
264.00
261.00
5,200
5,220
298.00
295.00
291.00
287.00
284.00
280.00
277.00
273.00
269.00
266.00
262.00
5,220
5,240
300.00
296.00
293.00
289.00
285.00
282.00
278.00
274.00
271.00
267.00
264.00
5,240
5,260
301.00
298.00
294.00
291.00
287.00
283.00
280.00
276.00
272.00
269.00
265.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-106
Semimonthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
5,260
5,280
303.00
299.00
296.00
292.00
288.00
285.00
281.00
278.00
274.00
270.00
267.00
5,280
5,300
304.00
301.00
297.00
294.00
290.00
286.00
283.00
279.00
275.00
272.00
268.00
5,300
5,320
306.00
302.00
299.00
295.00
291.00
288.00
284.00
281.00
277.00
273.00
270.00
5,320
5,340
307.00
304.00
300.00
297.00
293.00
289.00
286.00
282.00
278.00
275.00
271.00
5,340
5,360
309.00
305.00
302.00
298.00
294.00
291.00
287.00
284.00
280.00
276.00
273.00
5,360
5,380
310.00
307.00
303.00
300.00
296.00
292.00
289.00
285.00
282.00
278.00
274.00
5,380
5,400
312.00
308.00
305.00
301.00
298.00
294.00
290.00
287.00
283.00
279.00
276.00
5,400
5,420
314.00
310.00
306.00
303.00
299.00
295.00
292.00
288.00
285.00
281.00
277.00
5,420
5,440
315.00
311.00
308.00
304.00
301.00
297.00
293.00
290.00
286.00
282.00
279.00
5,440
5,460
317.00
313.00
309.00
306.00
302.00
298.00
295.00
291.00
288.00
284.00
280.00
5,460
5,480
318.00
314.00
311.00
307.00
304.00
300.00
296.00
293.00
289.00
285.00
282.00
5,480
5,500
320.00
316.00
312.00
309.00
305.00
302.00
298.00
294.00
291.00
287.00
283.00
5,500
5,520
321.00
318.00
314.00
310.00
307.00
303.00
299.00
296.00
292.00
289.00
285.00
5,520
5,540
323.00
319.00
315.00
312.00
308.00
305.00
301.00
297.00
294.00
290.00
286.00
5,540
5,560
324.00
321.00
317.00
313.00
310.00
306.00
302.00
299.00
295.00
292.00
288.00
5,560
5,580
326.00
322.00
318.00
315.00
311.00
308.00
304.00
300.00
297.00
293.00
289.00
5,580
5,600
327.00
324.00
320.00
316.00
313.00
309.00
305.00
302.00
298.00
295.00
291.00
5,600
5,620
329.00
325.00
321.00
318.00
314.00
311.00
307.00
303.00
300.00
296.00
293.00
5,620
5,640
330.00
327.00
323.00
319.00
316.00
312.00
309.00
305.00
301.00
298.00
294.00
5,640
5,660
332.00
328.00
325.00
321.00
317.00
314.00
310.00
306.00
303.00
299.00
296.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-107
Semimonthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
5,660
5,680
333.00
330.00
326.00
322.00
319.00
315.00
312.00
308.00
304.00
301.00
297.00
5,680
5,700
335.00
331.00
328.00
324.00
320.00
317.00
313.00
309.00
306.00
302.00
299.00
5,700
5,720
336.00
333.00
329.00
325.00
322.00
318.00
315.00
311.00
307.00
304.00
300.00
5,720
5,740
338.00
334.00
331.00
327.00
323.00
320.00
316.00
312.00
309.00
305.00
302.00
5,740
5,760
339.00
336.00
332.00
329.00
325.00
321.00
318.00
314.00
310.00
307.00
303.00
5,760
5,780
341.00
337.00
334.00
330.00
326.00
323.00
319.00
316.00
312.00
308.00
305.00
5,780
5,800
342.00
339.00
335.00
332.00
328.00
324.00
321.00
317.00
313.00
310.00
306.00
5,800
5,820
344.00
340.00
337.00
333.00
329.00
326.00
322.00
319.00
315.00
311.00
308.00
5,820
5,840
345.00
342.00
338.00
335.00
331.00
327.00
324.00
320.00
316.00
313.00
309.00
5,840
5,860
347.00
343.00
340.00
336.00
332.00
329.00
325.00
322.00
318.00
314.00
311.00
5,860
5,880
348.00
345.00
341.00
338.00
334.00
330.00
327.00
323.00
320.00
316.00
312.00
5,880
5,900
350.00
346.00
343.00
339.00
336.00
332.00
328.00
325.00
321.00
317.00
314.00
5,900
5,920
352.00
348.00
344.00
341.00
337.00
333.00
330.00
326.00
323.00
319.00
315.00
5,920
5,940
353.00
349.00
346.00
342.00
339.00
335.00
331.00
328.00
324.00
320.00
317.00
5,940
5,960
355.00
351.00
347.00
344.00
340.00
336.00
333.00
329.00
326.00
322.00
318.00
5,960
5,980
356.00
352.00
349.00
345.00
342.00
338.00
334.00
331.00
327.00
323.00
320.00
5,980
6,000
358.00
354.00
350.00
347.00
343.00
340.00
336.00
332.00
329.00
325.00
321.00
6,000
6,020
359.00
356.00
352.00
348.00
345.00
341.00
337.00
334.00
330.00
327.00
323.00
6,020
6,040
361.00
357.00
353.00
350.00
346.00
343.00
339.00
335.00
332.00
328.00
324.00
6,040
6,060
362.00
359.00
355.00
351.00
348.00
344.00
340.00
337.00
333.00
330.00
326.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-108
Semimonthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
6,060
6,080
364.00
360.00
356.00
353.00
349.00
346.00
342.00
338.00
335.00
331.00
327.00
6,080
6,100
365.00
362.00
358.00
354.00
351.00
347.00
343.00
340.00
336.00
333.00
329.00
6,100
6,120
367.00
363.00
359.00
356.00
352.00
349.00
345.00
341.00
338.00
334.00
331.00
6,120
6,140
368.00
365.00
361.00
357.00
354.00
350.00
347.00
343.00
339.00
336.00
332.00
6,140
6,160
370.00
366.00
363.00
359.00
355.00
352.00
348.00
344.00
341.00
337.00
334.00
6,160
6,180
371.00
368.00
364.00
360.00
357.00
353.00
350.00
346.00
342.00
339.00
335.00
6,180
6,200
373.00
369.00
366.00
362.00
358.00
355.00
351.00
347.00
344.00
340.00
337.00
6,200
6,220
374.00
371.00
367.00
363.00
360.00
356.00
353.00
349.00
345.00
342.00
338.00
6,220
6,240
376.00
372.00
369.00
365.00
361.00
358.00
354.00
350.00
347.00
343.00
340.00
6,240
6,260
377.00
374.00
370.00
367.00
363.00
359.00
356.00
352.00
348.00
345.00
341.00
6,260
6,280
379.00
375.00
372.00
368.00
364.00
361.00
357.00
354.00
350.00
346.00
343.00
6,280
6,300
380.00
377.00
373.00
370.00
366.00
362.00
359.00
355.00
351.00
348.00
344.00
6,300
6,320
382.00
378.00
375.00
371.00
367.00
364.00
360.00
357.00
353.00
349.00
346.00
6,320
6,340
383.00
380.00
376.00
373.00
369.00
365.00
362.00
358.00
354.00
351.00
347.00
6,340
6,360
385.00
381.00
378.00
374.00
370.00
367.00
363.00
360.00
356.00
352.00
349.00
6,360
6,380
386.00
383.00
379.00
376.00
372.00
368.00
365.00
361.00
358.00
354.00
350.00
6,380
6,400
388.00
384.00
381.00
377.00
374.00
370.00
366.00
363.00
359.00
355.00
352.00
6,400
6,420
390.00
386.00
382.00
379.00
375.00
371.00
368.00
364.00
361.00
357.00
353.00
6,420
6,440
391.00
387.00
384.00
380.00
377.00
373.00
369.00
366.00
362.00
358.00
355.00
6,440
6,460
393.00
389.00
385.00
382.00
378.00
374.00
371.00
367.00
364.00
360.00
356.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-109
Semimonthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
6,460
6,480
394.00
390.00
387.00
383.00
380.00
376.00
372.00
369.00
365.00
361.00
358.00
6,480
6,500
396.00
392.00
388.00
385.00
381.00
378.00
374.00
370.00
367.00
363.00
359.00
6,500
6,520
397.00
394.00
390.00
386.00
383.00
379.00
375.00
372.00
368.00
365.00
361.00
6,520
6,540
399.00
395.00
391.00
388.00
384.00
381.00
377.00
373.00
370.00
366.00
362.00
6,540
6,560
400.00
397.00
393.00
389.00
386.00
382.00
378.00
375.00
371.00
368.00
364.00
6,560
6,580
402.00
398.00
394.00
391.00
387.00
384.00
380.00
376.00
373.00
369.00
365.00
6,580
6,600
403.00
400.00
396.00
392.00
389.00
385.00
381.00
378.00
374.00
371.00
367.00
6,600
6,620
405.00
401.00
397.00
394.00
390.00
387.00
383.00
379.00
376.00
372.00
369.00
6,620
6,640
406.00
403.00
399.00
395.00
392.00
388.00
385.00
381.00
377.00
374.00
370.00
6,640
6,660
408.00
404.00
401.00
397.00
393.00
390.00
386.00
382.00
379.00
375.00
372.00
6,660
6,680
409.00
406.00
402.00
398.00
395.00
391.00
388.00
384.00
380.00
377.00
373.00
6,680
6,700
411.00
407.00
404.00
400.00
396.00
393.00
389.00
385.00
382.00
378.00
375.00
6,700
6,720
412.00
409.00
405.00
401.00
398.00
394.00
391.00
387.00
383.00
380.00
376.00
6,720
6,740
414.00
410.00
407.00
403.00
399.00
396.00
392.00
388.00
385.00
381.00
378.00
6,740
6,760
415.00
412.00
408.00
405.00
401.00
397.00
394.00
390.00
386.00
383.00
379.00
6,760
6,780
417.00
413.00
410.00
406.00
402.00
399.00
395.00
392.00
388.00
384.00
381.00
6,780
6,800
418.00
415.00
411.00
408.00
404.00
400.00
397.00
393.00
389.00
386.00
382.00
6,800
6,820
420.00
416.00
413.00
409.00
405.00
402.00
398.00
395.00
391.00
387.00
384.00
6,820
6,840
421.00
418.00
414.00
411.00
407.00
403.00
400.00
396.00
392.00
389.00
385.00
6,840
6,860
423.00
419.00
416.00
412.00
408.00
405.00
401.00
398.00
394.00
390.00
387.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-110
Semimonthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
6,860
6,880
424.00
421.00
417.00
414.00
410.00
406.00
403.00
399.00
396.00
392.00
388.00
6,880
6,900
426.00
422.00
419.00
415.00
412.00
408.00
404.00
401.00
397.00
393.00
390.00
6,900
6,920
428.00
424.00
420.00
417.00
413.00
409.00
406.00
402.00
399.00
395.00
391.00
6,920
6,940
429.00
425.00
422.00
418.00
415.00
411.00
407.00
404.00
400.00
396.00
393.00
6,940
6,960
431.00
427.00
423.00
420.00
416.00
412.00
409.00
405.00
402.00
398.00
394.00
6,960
6,980
432.00
428.00
425.00
421.00
418.00
414.00
410.00
407.00
403.00
399.00
396.00
6,980
7,000
434.00
430.00
426.00
423.00
419.00
416.00
412.00
408.00
405.00
401.00
397.00
7,000
7,020
435.00
432.00
428.00
424.00
421.00
417.00
413.00
410.00
406.00
403.00
399.00
7,020
7,040
437.00
433.00
429.00
426.00
422.00
419.00
415.00
411.00
408.00
404.00
400.00
7,040
7,060
438.00
435.00
431.00
427.00
424.00
420.00
416.00
413.00
409.00
406.00
402.00
7,060
7,080
440.00
436.00
432.00
429.00
425.00
422.00
418.00
414.00
411.00
407.00
403.00
7,080
7,100
441.00
438.00
434.00
430.00
427.00
423.00
419.00
416.00
412.00
409.00
405.00
7,100
7,120
443.00
439.00
435.00
432.00
428.00
425.00
421.00
417.00
414.00
410.00
407.00
7,120
7,140
444.00
441.00
437.00
433.00
430.00
426.00
423.00
419.00
415.00
412.00
408.00
7,140
7,160
446.00
442.00
439.00
435.00
431.00
428.00
424.00
420.00
417.00
413.00
410.00
7,160
7,180
447.00
444.00
440.00
436.00
433.00
429.00
426.00
422.00
418.00
415.00
411.00
7,180
7,200
449.00
445.00
442.00
438.00
434.00
431.00
427.00
423.00
420.00
416.00
413.00
7,200
7,220
450.00
447.00
443.00
439.00
436.00
432.00
429.00
425.00
421.00
418.00
414.00
7,220
7,240
452.00
448.00
445.00
441.00
437.00
434.00
430.00
426.00
423.00
419.00
416.00
7,240
7,260
453.00
450.00
446.00
443.00
439.00
435.00
432.00
428.00
424.00
421.00
417.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-111
Semimonthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
7,260
7,280
455.00
451.00
448.00
444.00
440.00
437.00
433.00
430.00
426.00
422.00
419.00
7,280
7,300
456.00
453.00
449.00
446.00
442.00
438.00
435.00
431.00
427.00
424.00
420.00
7,300
7,320
458.00
454.00
451.00
447.00
443.00
440.00
436.00
433.00
429.00
425.00
422.00
7,320
7,340
459.00
456.00
452.00
449.00
445.00
441.00
438.00
434.00
430.00
427.00
423.00
7,340
7,360
461.00
457.00
454.00
450.00
446.00
443.00
439.00
436.00
432.00
428.00
425.00
7,360
7,380
462.00
459.00
455.00
452.00
448.00
444.00
441.00
437.00
434.00
430.00
426.00
7,380
7,400
464.00
460.00
457.00
453.00
450.00
446.00
442.00
439.00
435.00
431.00
428.00
7,400
7,420
466.00
462.00
458.00
455.00
451.00
447.00
444.00
440.00
437.00
433.00
429.00
7,420
7,440
467.00
463.00
460.00
456.00
453.00
449.00
445.00
442.00
438.00
434.00
431.00
7,440
7,460
469.00
465.00
461.00
458.00
454.00
450.00
447.00
443.00
440.00
436.00
432.00
7,460
7,480
470.00
466.00
463.00
459.00
456.00
452.00
448.00
445.00
441.00
437.00
434.00
7,480
7,500
472.00
468.00
464.00
461.00
457.00
454.00
450.00
446.00
443.00
439.00
435.00
7,500
7,520
473.00
470.00
466.00
462.00
459.00
455.00
451.00
448.00
444.00
441.00
437.00
7,520
7,540
475.00
471.00
467.00
464.00
460.00
457.00
453.00
449.00
446.00
442.00
438.00
7,540
7,560
476.00
473.00
469.00
465.00
462.00
458.00
454.00
451.00
447.00
444.00
440.00
7,560
7,580
478.00
474.00
470.00
467.00
463.00
460.00
456.00
452.00
449.00
445.00
441.00
7,580
7,600
479.00
476.00
472.00
468.00
465.00
461.00
457.00
454.00
450.00
447.00
443.00
7,600
7,620
481.00
477.00
473.00
470.00
466.00
463.00
459.00
455.00
452.00
448.00
445.00
7,620
7,640
482.00
479.00
475.00
471.00
468.00
464.00
461.00
457.00
453.00
450.00
446.00
7,640
7,660
484.00
480.00
477.00
473.00
469.00
466.00
462.00
458.00
455.00
451.00
448.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-112
Semimonthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
7,660
7,680
485.00
482.00
478.00
474.00
471.00
467.00
464.00
460.00
456.00
453.00
449.00
7,680
7,700
487.00
483.00
480.00
476.00
472.00
469.00
465.00
461.00
458.00
454.00
451.00
7,700
7,720
488.00
485.00
481.00
477.00
474.00
470.00
467.00
463.00
459.00
456.00
452.00
7,720
7,740
490.00
486.00
483.00
479.00
475.00
472.00
468.00
464.00
461.00
457.00
454.00
7,740
7,760
491.00
488.00
484.00
481.00
477.00
473.00
470.00
466.00
462.00
459.00
455.00
7,760
7,780
493.00
489.00
486.00
482.00
478.00
475.00
471.00
468.00
464.00
460.00
457.00
7,780
7,800
494.00
491.00
487.00
484.00
480.00
476.00
473.00
469.00
465.00
462.00
458.00
7,800
7,820
496.00
492.00
489.00
485.00
481.00
478.00
474.00
471.00
467.00
463.00
460.00
7,820
7,840
497.00
494.00
490.00
487.00
483.00
479.00
476.00
472.00
468.00
465.00
461.00
7,840
7,860
499.00
495.00
492.00
488.00
484.00
481.00
477.00
474.00
470.00
466.00
463.00
7,860
7,880
500.00
497.00
493.00
490.00
486.00
482.00
479.00
475.00
472.00
468.00
464.00
7,880
7,900
502.00
498.00
495.00
491.00
488.00
484.00
480.00
477.00
473.00
469.00
466.00
7,900
7,920
504.00
500.00
496.00
493.00
489.00
485.00
482.00
478.00
475.00
471.00
467.00
7,920
7,940
505.00
501.00
498.00
494.00
491.00
487.00
483.00
480.00
476.00
472.00
469.00
7,940
7,960
507.00
503.00
499.00
496.00
492.00
488.00
485.00
481.00
478.00
474.00
470.00
7,960
7,980
508.00
504.00
501.00
497.00
494.00
490.00
486.00
483.00
479.00
475.00
472.00
7,980
8,000
510.00
506.00
502.00
499.00
495.00
492.00
488.00
484.00
481.00
477.00
473.00
8,000
8,020
511.00
508.00
504.00
500.00
497.00
493.00
489.00
486.00
482.00
479.00
475.00
8,020
8,040
513.00
509.00
505.00
502.00
498.00
495.00
491.00
487.00
484.00
480.00
476.00
8,040
8,060
514.00
511.00
507.00
503.00
500.00
496.00
492.00
489.00
485.00
482.00
478.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-113
Semimonthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
8,060
8,080
516.00
512.00
508.00
505.00
501.00
498.00
494.00
490.00
487.00
483.00
479.00
8,080
8,100
517.00
514.00
510.00
506.00
503.00
499.00
495.00
492.00
488.00
485.00
481.00
8,100
8,120
519.00
515.00
511.00
508.00
504.00
501.00
497.00
493.00
490.00
486.00
483.00
8,120
8,140
520.00
517.00
513.00
509.00
506.00
502.00
499.00
495.00
491.00
488.00
484.00
8,140
8,160
522.00
518.00
515.00
511.00
507.00
504.00
500.00
496.00
493.00
489.00
486.00
8,160
8,180
523.00
520.00
516.00
512.00
509.00
505.00
502.00
498.00
494.00
491.00
487.00
8,180
8,200
525.00
521.00
518.00
514.00
510.00
507.00
503.00
499.00
496.00
492.00
489.00
8,200
8,220
526.00
523.00
519.00
515.00
512.00
508.00
505.00
501.00
497.00
494.00
490.00
8,220
8,240
528.00
524.00
521.00
517.00
513.00
510.00
506.00
502.00
499.00
495.00
492.00
8,240
8,260
529.00
526.00
522.00
519.00
515.00
511.00
508.00
504.00
500.00
497.00
493.00
8,260
8,280
531.00
527.00
524.00
520.00
516.00
513.00
509.00
506.00
502.00
498.00
495.00
8,280
8,300
532.00
529.00
525.00
522.00
518.00
514.00
511.00
507.00
503.00
500.00
496.00
8,300
8,320
534.00
530.00
527.00
523.00
519.00
516.00
512.00
509.00
505.00
501.00
498.00
8,320
8,340
535.00
532.00
528.00
525.00
521.00
517.00
514.00
510.00
506.00
503.00
499.00
8,340
8,360
537.00
533.00
530.00
526.00
522.00
519.00
515.00
512.00
508.00
504.00
501.00
8,360
8,380
538.00
535.00
531.00
528.00
524.00
520.00
517.00
513.00
510.00
506.00
502.00
8,380
8,400
540.00
536.00
533.00
529.00
526.00
522.00
518.00
515.00
511.00
507.00
504.00
8,400
8,420
542.00
538.00
534.00
531.00
527.00
523.00
520.00
516.00
513.00
509.00
505.00
8,420
8,440
543.00
539.00
536.00
532.00
529.00
525.00
521.00
518.00
514.00
510.00
507.00
8,440
8,460
545.00
541.00
537.00
534.00
530.00
526.00
523.00
519.00
516.00
512.00
508.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-114
Semimonthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
8,460
8,480
546.00
542.00
539.00
535.00
532.00
528.00
524.00
521.00
517.00
513.00
510.00
8,480
8,500
548.00
544.00
540.00
537.00
533.00
530.00
526.00
522.00
519.00
515.00
511.00
8,500
8,520
549.00
546.00
542.00
538.00
535.00
531.00
527.00
524.00
520.00
517.00
513.00
8,520
8,540
551.00
547.00
543.00
540.00
536.00
533.00
529.00
525.00
522.00
518.00
514.00
8,540
8,560
552.00
549.00
545.00
541.00
538.00
534.00
530.00
527.00
523.00
520.00
516.00
8,560
8,580
554.00
550.00
546.00
543.00
539.00
536.00
532.00
528.00
525.00
521.00
517.00
8,580
8,600
555.00
552.00
548.00
544.00
541.00
537.00
533.00
530.00
526.00
523.00
519.00
8,600
8,620
557.00
553.00
549.00
546.00
542.00
539.00
535.00
531.00
528.00
524.00
521.00
8,620
8,640
558.00
555.00
551.00
547.00
544.00
540.00
537.00
533.00
529.00
526.00
522.00
8,640
8,660
560.00
556.00
553.00
549.00
545.00
542.00
538.00
534.00
531.00
527.00
524.00
8,660
8,680
561.00
558.00
554.00
550.00
547.00
543.00
540.00
536.00
532.00
529.00
525.00
8,680
8,700
563.00
559.00
556.00
552.00
548.00
545.00
541.00
537.00
534.00
530.00
527.00
8,700
8,720
564.00
561.00
557.00
553.00
550.00
546.00
543.00
539.00
535.00
532.00
528.00
8,720
8,740
566.00
562.00
559.00
555.00
551.00
548.00
544.00
540.00
537.00
533.00
530.00
8,740
8,760
567.00
564.00
560.00
557.00
553.00
549.00
546.00
542.00
538.00
535.00
531.00
8,760
8,780
569.00
565.00
562.00
558.00
554.00
551.00
547.00
544.00
540.00
536.00
533.00
8,780
8,800
570.00
567.00
563.00
560.00
556.00
552.00
549.00
545.00
541.00
538.00
534.00
8,800
8,820
572.00
568.00
565.00
561.00
557.00
554.00
550.00
547.00
543.00
539.00
536.00
8,820
8,840
573.00
570.00
566.00
563.00
559.00
555.00
552.00
548.00
544.00
541.00
537.00
8,840
8,860
575.00
571.00
568.00
564.00
560.00
557.00
553.00
550.00
546.00
542.00
539.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-115
Semimonthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
8,860
8,880
576.00
573.00
569.00
566.00
562.00
558.00
555.00
551.00
548.00
544.00
540.00
8,880
8,900
578.00
574.00
571.00
567.00
564.00
560.00
556.00
553.00
549.00
545.00
542.00
8,900
8,920
580.00
576.00
572.00
569.00
565.00
561.00
558.00
554.00
551.00
547.00
543.00
8,920
8,940
581.00
577.00
574.00
570.00
567.00
563.00
559.00
556.00
552.00
548.00
545.00
8,940
8,960
583.00
579.00
575.00
572.00
568.00
564.00
561.00
557.00
554.00
550.00
546.00
8,960
8,980
584.00
580.00
577.00
573.00
570.00
566.00
562.00
559.00
555.00
551.00
548.00
8,980
9,000
586.00
582.00
578.00
575.00
571.00
568.00
564.00
560.00
557.00
553.00
549.00
9,000
9,020
587.00
584.00
580.00
576.00
573.00
569.00
565.00
562.00
558.00
555.00
551.00
9,020
9,040
589.00
585.00
581.00
578.00
574.00
571.00
567.00
563.00
560.00
556.00
552.00
9,040
9,060
590.00
587.00
583.00
579.00
576.00
572.00
568.00
565.00
561.00
558.00
554.00
9,060
9,080
592.00
588.00
584.00
581.00
577.00
574.00
570.00
566.00
563.00
559.00
555.00
9,080
9,100
593.00
590.00
586.00
582.00
579.00
575.00
571.00
568.00
564.00
561.00
557.00
9,100
9,120
595.00
591.00
587.00
584.00
580.00
577.00
573.00
569.00
566.00
562.00
559.00
9,120
9,140
596.00
593.00
589.00
585.00
582.00
578.00
575.00
571.00
567.00
564.00
560.00
9,140
9,160
598.00
594.00
591.00
587.00
583.00
580.00
576.00
572.00
569.00
565.00
562.00
9,160
9,180
599.00
596.00
592.00
588.00
585.00
581.00
578.00
574.00
570.00
567.00
563.00
9,180
9,200
601.00
597.00
594.00
590.00
586.00
583.00
579.00
575.00
572.00
568.00
565.00
9,200
9,220
602.00
599.00
595.00
591.00
588.00
584.00
581.00
577.00
573.00
570.00
566.00
9,220
9,240
604.00
600.00
597.00
593.00
589.00
586.00
582.00
578.00
575.00
571.00
568.00
9,240
9,260
605.00
602.00
598.00
595.00
591.00
587.00
584.00
580.00
576.00
573.00
569.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-116
Semimonthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
9,260
9,280
607.00
603.00
600.00
596.00
592.00
589.00
585.00
582.00
578.00
574.00
571.00
9,280
9,300
608.00
605.00
601.00
598.00
594.00
590.00
587.00
583.00
579.00
576.00
572.00
9,300
9,320
610.00
606.00
603.00
599.00
595.00
592.00
588.00
585.00
581.00
577.00
574.00
9,320
9,340
611.00
608.00
604.00
601.00
597.00
593.00
590.00
586.00
582.00
579.00
575.00
9,340
9,360
613.00
609.00
606.00
602.00
598.00
595.00
591.00
588.00
584.00
580.00
577.00
9,360
9,380
614.00
611.00
607.00
604.00
600.00
596.00
593.00
589.00
586.00
582.00
578.00
9,380
9,400
616.00
612.00
609.00
605.00
602.00
598.00
594.00
591.00
587.00
583.00
580.00
9,400
9,420
618.00
614.00
610.00
607.00
603.00
599.00
596.00
592.00
589.00
585.00
581.00
9,420
9,440
619.00
615.00
612.00
608.00
605.00
601.00
597.00
594.00
590.00
586.00
583.00
9,440
9,460
621.00
617.00
613.00
610.00
606.00
602.00
599.00
595.00
592.00
588.00
584.00
9,460
9,480
622.00
618.00
615.00
611.00
608.00
604.00
600.00
597.00
593.00
589.00
586.00
9,480
9,500
624.00
620.00
616.00
613.00
609.00
606.00
602.00
598.00
595.00
591.00
587.00
9,500
9,520
625.00
622.00
618.00
614.00
611.00
607.00
603.00
600.00
596.00
593.00
589.00
9,520
9,540
627.00
623.00
619.00
616.00
612.00
609.00
605.00
601.00
598.00
594.00
590.00
9,540
9,560
628.00
625.00
621.00
617.00
614.00
610.00
606.00
603.00
599.00
596.00
592.00
9,560
9,580
630.00
626.00
622.00
619.00
615.00
612.00
608.00
604.00
601.00
597.00
593.00
9,580
9,600
631.00
628.00
624.00
620.00
617.00
613.00
609.00
606.00
602.00
599.00
595.00
9,600
9,620
633.00
629.00
625.00
622.00
618.00
615.00
611.00
607.00
604.00
600.00
597.00
9,620
9,640
634.00
631.00
627.00
623.00
620.00
616.00
613.00
609.00
605.00
602.00
598.00
9,640
9,660
636.00
632.00
629.00
625.00
621.00
618.00
614.00
610.00
607.00
603.00
600.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-117
Semimonthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
9,660
9,680
637.00
634.00
630.00
626.00
623.00
619.00
616.00
612.00
608.00
605.00
601.00
9,680
9,700
639.00
635.00
632.00
628.00
624.00
621.00
617.00
613.00
610.00
606.00
603.00
9,700
9,720
640.00
637.00
633.00
629.00
626.00
622.00
619.00
615.00
611.00
608.00
604.00
9,720
9,740
642.00
638.00
635.00
631.00
627.00
624.00
620.00
616.00
613.00
609.00
606.00
9,740
9,760
643.00
640.00
636.00
633.00
629.00
625.00
622.00
618.00
614.00
611.00
607.00
9,760
9,780
645.00
641.00
638.00
634.00
630.00
627.00
623.00
620.00
616.00
612.00
609.00
9,780
9,800
646.00
643.00
639.00
636.00
632.00
628.00
625.00
621.00
617.00
614.00
610.00
9,800
9,820
648.00
644.00
641.00
637.00
633.00
630.00
626.00
623.00
619.00
615.00
612.00
9,820
9,840
649.00
646.00
642.00
639.00
635.00
631.00
628.00
624.00
620.00
617.00
613.00
9,840
9,860
651.00
647.00
644.00
640.00
636.00
633.00
629.00
626.00
622.00
618.00
615.00
9,860
9,880
652.00
649.00
645.00
642.00
638.00
634.00
631.00
627.00
624.00
620.00
616.00
9,880
9,900
654.00
650.00
647.00
643.00
640.00
636.00
632.00
629.00
625.00
621.00
618.00
9,900
9,920
656.00
652.00
648.00
645.00
641.00
637.00
634.00
630.00
627.00
623.00
619.00
9,920
9,940
657.00
653.00
650.00
646.00
643.00
639.00
635.00
632.00
628.00
624.00
621.00
9,940
9,960
659.00
655.00
651.00
648.00
644.00
640.00
637.00
633.00
630.00
626.00
622.00
9,960
9,980
660.00
656.00
653.00
649.00
646.00
642.00
638.00
635.00
631.00
627.00
624.00
9,980
10,000
662.00
658.00
654.00
651.00
647.00
644.00
640.00
636.00
633.00
629.00
625.00
10,000
10,020
663.00
660.00
656.00
652.00
649.00
645.00
641.00
638.00
634.00
631.00
627.00
10,020
10,040
665.00
661.00
657.00
654.00
650.00
647.00
643.00
639.00
636.00
632.00
628.00
10,040
10,060
666.00
663.00
659.00
655.00
652.00
648.00
644.00
641.00
637.00
634.00
630.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-118
Semimonthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
10,060
10,080
668.00
664.00
660.00
657.00
653.00
650.00
646.00
642.00
639.00
635.00
631.00
10,080
10,100
669.00
666.00
662.00
658.00
655.00
651.00
647.00
644.00
640.00
637.00
633.00
10,100
10,120
671.00
667.00
663.00
660.00
656.00
653.00
649.00
645.00
642.00
638.00
635.00
10,120
10,140
672.00
669.00
665.00
661.00
658.00
654.00
651.00
647.00
643.00
640.00
636.00
10,140
10,160
674.00
670.00
667.00
663.00
659.00
656.00
652.00
648.00
645.00
641.00
638.00
10,160
10,180
675.00
672.00
668.00
664.00
661.00
657.00
654.00
650.00
646.00
643.00
639.00
10,180
10,200
677.00
673.00
670.00
666.00
662.00
659.00
655.00
651.00
648.00
644.00
641.00
10,200
10,220
678.00
675.00
671.00
667.00
664.00
660.00
657.00
653.00
649.00
646.00
642.00
10,220
10,240
680.00
676.00
673.00
669.00
665.00
662.00
658.00
654.00
651.00
647.00
644.00
10,240
10,260
681.00
678.00
674.00
671.00
667.00
663.00
660.00
656.00
652.00
649.00
645.00
10,260
10,280
683.00
679.00
676.00
672.00
668.00
665.00
661.00
658.00
654.00
650.00
647.00
10,280
10,300
684.00
681.00
677.00
674.00
670.00
666.00
663.00
659.00
655.00
652.00
648.00
10,300
10,320
686.00
682.00
679.00
675.00
671.00
668.00
664.00
661.00
657.00
653.00
650.00
10,320
10,340
687.00
684.00
680.00
677.00
673.00
669.00
666.00
662.00
658.00
655.00
651.00
10,340
10,360
689.00
685.00
682.00
678.00
674.00
671.00
667.00
664.00
660.00
656.00
653.00
10,360
10,380
690.00
687.00
683.00
680.00
676.00
672.00
669.00
665.00
662.00
658.00
654.00
10,380
10,400
692.00
688.00
685.00
681.00
678.00
674.00
670.00
667.00
663.00
659.00
656.00
10,400
10,420
694.00
690.00
686.00
683.00
679.00
675.00
672.00
668.00
665.00
661.00
657.00
10,420
10,440
695.00
691.00
688.00
684.00
681.00
677.00
673.00
670.00
666.00
662.00
659.00
10,440
10,460
697.00
693.00
689.00
686.00
682.00
678.00
675.00
671.00
668.00
664.00
660.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-119
Semimonthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
10,460
10,480
698.00
694.00
691.00
687.00
684.00
680.00
676.00
673.00
669.00
665.00
662.00
10,480
10,500
700.00
696.00
692.00
689.00
685.00
682.00
678.00
674.00
671.00
667.00
663.00
10,500
10,520
701.00
698.00
694.00
690.00
687.00
683.00
679.00
676.00
672.00
669.00
665.00
10,520
10,540
703.00
699.00
695.00
692.00
688.00
685.00
681.00
677.00
674.00
670.00
666.00
10,540
10,560
704.00
701.00
697.00
693.00
690.00
686.00
682.00
679.00
675.00
672.00
668.00
10,560
10,580
706.00
702.00
698.00
695.00
691.00
688.00
684.00
680.00
677.00
673.00
669.00
10,580
10,600
708.00
704.00
700.00
696.00
693.00
689.00
685.00
682.00
678.00
675.00
671.00
10,600
10,620
709.00
705.00
702.00
698.00
694.00
691.00
687.00
683.00
680.00
676.00
673.00
10,620
10,640
711.00
707.00
703.00
699.00
696.00
692.00
689.00
685.00
681.00
678.00
674.00
10,640
10,660
712.00
708.00
705.00
701.00
697.00
694.00
690.00
686.00
683.00
679.00
676.00
10,660
10,680
714.00
710.00
706.00
703.00
699.00
695.00
692.00
688.00
684.00
681.00
677.00
10,680
10,700
715.00
712.00
708.00
704.00
700.00
697.00
693.00
689.00
686.00
682.00
679.00
10,700
10,720
717.00
713.00
709.00
706.00
702.00
698.00
695.00
691.00
687.00
684.00
680.00
10,720
10,740
719.00
715.00
711.00
707.00
704.00
700.00
696.00
692.00
689.00
685.00
682.00
10,740
10,760
720.00
716.00
713.00
709.00
705.00
701.00
698.00
694.00
690.00
687.00
683.00
10,760
10,780
722.00
718.00
714.00
710.00
707.00
703.00
699.00
696.00
692.00
688.00
685.00
10,780
10,800
723.00
720.00
716.00
712.00
708.00
704.00
701.00
697.00
693.00
690.00
686.00
10,800
10,820
725.00
721.00
717.00
714.00
710.00
706.00
702.00
699.00
695.00
691.00
688.00
10,820
10,840
726.00
723.00
719.00
715.00
711.00
708.00
704.00
700.00
696.00
693.00
689.00
10,840
10,860
728.00
724.00
721.00
717.00
713.00
709.00
705.00
702.00
698.00
694.00
691.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-120
Semimonthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
10,860
10,880
730.00
726.00
722.00
718.00
715.00
711.00
707.00
703.00
700.00
696.00
692.00
10,880
10,900
731.00
727.00
724.00
720.00
716.00
712.00
709.00
705.00
701.00
697.00
694.00
10,900
10,920
733.00
729.00
725.00
722.00
718.00
714.00
710.00
706.00
703.00
699.00
695.00
10,920
10,940
734.00
731.00
727.00
723.00
719.00
716.00
712.00
708.00
704.00
700.00
697.00
10,940
10,960
736.00
732.00
728.00
725.00
721.00
717.00
713.00
710.00
706.00
702.00
698.00
10,960
10,980
738.00
734.00
730.00
726.00
722.00
719.00
715.00
711.00
707.00
704.00
700.00
10,980
11,000
739.00
735.00
732.00
728.00
724.00
720.00
717.00
713.00
709.00
705.00
701.00
7.9% of excess over $11,000 plus
11,000
& over
740.00
736.00
732.00
729.00
725.00
721.00
717.00
714.00
710.00
706.00
702.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-121
Monthly PAYROLL PERIOD
For Calendar Year 2025
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
0
180
0
0
0
0
0
0
0
0
0
0
0
180
200
1
0
0
0
0
0
0
0
0
0
0
200
220
1
0
0
0
0
0
0
0
0
0
0
220
240
1
0
0
0
0
0
0
0
0
0
0
240
260
2
0
0
0
0
0
0
0
0
0
0
260
280
2
1
0
0
0
0
0
0
0
0
0
280
300
2
1
0
0
0
0
0
0
0
0
0
300
320
2
1
0
0
0
0
0
0
0
0
0
320
340
3
1
0
0
0
0
0
0
0
0
0
340
360
3
2
0
0
0
0
0
0
0
0
0
360
380
3
2
1
0
0
0
0
0
0
0
0
380
400
4
2
1
0
0
0
0
0
0
0
0
400
420
4
2
1
0
0
0
0
0
0
0
0
420
440
4
3
1
0
0
0
0
0
0
0
0
440
460
4
3
2
0
0
0
0
0
0
0
0
460
480
5
3
2
1
0
0
0
0
0
0
0
480
500
5
4
2
1
0
0
0
0
0
0
0
500
520
5
4
3
1
0
0
0
0
0
0
0
520
540
5
4
3
1
0
0
0
0
0
0
0
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-122
Monthly PAYROLL PERIOD
For Calendar Year 2025
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
540
560
6
4
3
2
0
0
0
0
0
0
0
560
580
6
5
3
2
1
0
0
0
0
0
0
580
600
6
5
4
2
1
0
0
0
0
0
0
600
620
7
5
4
3
1
0
0
0
0
0
0
620
640
7
6
4
3
2
0
0
0
0
0
0
640
660
7
6
5
3
2
1
0
0
0
0
0
660
680
7
6
5
3
2
1
0
0
0
0
0
680
700
8
6
5
4
2
1
0
0
0
0
0
700
720
8
7
5
4
3
1
0
0
0
0
0
720
740
8
7
6
4
3
2
0
0
0
0
0
740
760
9
7
6
5
3
2
1
0
0
0
0
760
780
9
8
6
5
4
2
1
0
0
0
0
780
800
9
8
6
5
4
2
1
0
0
0
0
800
820
9
8
7
5
4
3
1
0
0
0
0
820
840
10
8
7
6
4
3
2
0
0
0
0
840
860
10
9
7
6
5
3
2
1
0
0
0
860
880
10
9
8
6
5
4
2
1
0
0
0
880
900
11
9
8
7
5
4
3
1
0
0
0
900
920
11
9
8
7
5
4
3
1
0
0
0
920
940
11
10
8
7
6
4
3
2
0
0
0
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-123
Monthly PAYROLL PERIOD
For Calendar Year 2025
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
940
960
12
10
9
7
6
5
3
2
1
0
0
960
980
12
10
9
8
6
5
4
2
1
0
0
980
1,000
13
11
9
8
7
5
4
3
1
0
0
1,000
1,020
14
11
10
8
7
6
4
3
2
0
0
1,020
1,040
14
11
10
8
7
6
4
3
2
0
0
1,040
1,060
15
12
10
9
7
6
5
3
2
1
0
1,060
1,080
15
12
10
9
8
6
5
4
2
1
0
1,080
1,100
16
13
11
9
8
7
5
4
3
1
0
1,100
1,120
17
14
11
10
8
7
6
4
3
2
0
1,120
1,140
17
14
11
10
9
7
6
5
3
2
1
1,140
1,160
18
15
12
10
9
8
6
5
3
2
1
1,160
1,180
19
16
13
10
9
8
6
5
4
2
1
1,180
1,200
19
16
13
11
9
8
7
5
4
3
1
1,200
1,220
20
17
14
11
10
8
7
6
4
3
2
1,220
1,240
21
18
14
11
10
9
7
6
5
3
2
1,240
1,260
21
18
15
12
10
9
8
6
5
4
2
1,260
1,280
22
19
16
13
11
9
8
7
5
4
3
1,280
1,300
22
19
16
13
11
9
8
7
5
4
3
1,300
1,320
23
20
17
14
11
10
8
7
6
4
3
1,320
1,340
24
21
18
15
12
10
9
7
6
5
3
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-124
Monthly PAYROLL PERIOD
For Calendar Year 2025
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
1,340
1,360
25
21
18
15
12
10
9
8
6
5
4
1,360
1,380
26
22
19
16
13
11
9
8
7
5
4
1,380
1,400
27
23
20
17
13
11
10
8
7
6
4
1,400
1,420
28
23
20
17
14
11
10
8
7
6
4
1,420
1,440
29
24
21
18
15
12
10
9
7
6
5
1,440
1,460
30
25
21
18
15
12
10
9
8
6
5
1,460
1,480
31
26
22
19
16
13
11
9
8
7
5
1,480
1,500
32
27
23
20
17
14
11
10
8
7
6
1,500
1,520
33
28
23
20
17
14
11
10
9
7
6
1,520
1,540
35
29
24
21
18
15
12
10
9
7
6
1,540
1,560
36
30
25
22
19
16
12
10
9
8
6
1,560
1,580
37
32
26
22
19
16
13
11
9
8
7
1,580
1,600
38
33
27
23
20
17
14
11
10
8
7
1,600
1,620
39
34
29
24
21
17
14
11
10
9
7
1,620
1,640
40
35
30
24
21
18
15
12
10
9
8
1,640
1,660
41
36
31
25
22
19
16
13
10
9
8
1,660
1,680
42
37
32
27
22
19
16
13
11
9
8
1,680
1,700
43
38
33
28
23
20
17
14
11
10
8
1,700
1,720
44
39
34
29
24
21
18
15
12
10
9
1,720
1,740
46
40
35
30
25
21
18
15
12
10
9
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-125
Monthly PAYROLL PERIOD
For Calendar Year 2025
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
1,740
1,760
47
41
36
31
26
22
19
16
13
11
9
1,760
1,780
48
43
37
32
27
23
20
16
13
11
10
1,780
1,800
49
44
38
33
28
23
20
17
14
11
10
1,800
1,820
51
45
40
34
29
24
21
18
15
12
10
1,820
1,840
52
46
41
35
30
25
21
18
15
12
10
1,840
1,860
53
47
42
36
31
26
22
19
16
13
11
1,860
1,880
54
48
43
38
32
27
23
20
17
14
11
1,880
1,900
56
50
44
39
33
28
23
20
17
14
11
1,900
1,920
57
51
45
40
35
29
24
21
18
15
12
1,920
1,940
58
52
46
41
36
30
25
22
19
16
12
1,940
1,960
60
53
47
42
37
31
26
22
19
16
13
1,960
1,980
61
55
49
43
38
33
27
23
20
17
14
1,980
2,000
62
56
50
44
39
34
28
24
20
17
14
2,000
2,020
63
57
51
45
40
35
30
24
21
18
15
2,020
2,040
65
59
53
46
41
36
31
25
22
19
16
2,040
2,060
66
60
54
48
42
37
32
26
22
19
16
2,060
2,080
67
61
55
49
43
38
33
28
23
20
17
2,080
2,100
69
62
56
50
44
39
34
29
24
21
18
2,100
2,120
70
64
58
52
46
40
35
30
25
21
18
2,120
2,140
71
65
59
53
47
41
36
31
26
22
19
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-126
Monthly PAYROLL PERIOD
For Calendar Year 2025
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
2,140
2,160
72
66
60
54
48
42
37
32
27
23
19
2,160
2,180
74
68
61
55
49
44
38
33
28
23
20
2,180
2,200
75
69
63
57
51
45
39
34
29
24
21
2,200
2,220
77
70
64
58
52
46
41
35
30
25
21
2,220
2,240
78
71
65
59
53
47
42
36
31
26
22
2,240
2,260
79
73
67
60
54
48
43
37
32
27
23
2,260
2,280
81
74
68
62
56
50
44
39
33
28
23
2,280
2,300
82
75
69
63
57
51
45
40
34
29
24
2,300
2,320
83
77
70
64
58
52
46
41
36
30
25
2,320
2,340
85
78
72
66
60
53
47
42
37
31
26
2,340
2,360
86
80
73
67
61
55
49
43
38
32
27
2,360
2,380
87
81
74
68
62
56
50
44
39
34
28
2,380
2,400
89
82
76
69
63
57
51
45
40
35
29
2,400
2,420
90
84
77
71
65
59
52
46
41
36
31
2,420
2,440
91
85
79
72
66
60
54
48
42
37
32
2,440
2,460
93
86
80
73
67
61
55
49
43
38
33
2,460
2,480
94
88
81
75
68
62
56
50
44
39
34
2,480
2,500
96
89
83
76
70
64
58
51
45
40
35
2,500
2,520
97
90
84
77
71
65
59
53
47
41
36
2,520
2,540
98
92
85
79
72
66
60
54
48
42
37
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-127
Monthly PAYROLL PERIOD
For Calendar Year 2025
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
2,540
2,560
100
93
87
80
74
67
61
55
49
43
38
2,560
2,580
101
95
88
82
75
69
63
57
50
45
39
2,580
2,600
102
96
89
83
76
70
64
58
52
46
40
2,600
2,620
104
97
91
84
78
71
65
59
53
47
42
2,620
2,640
105
99
92
86
79
73
67
60
54
48
43
2,640
2,660
106
100
93
87
81
74
68
62
56
49
44
2,660
2,680
108
101
95
88
82
75
69
63
57
51
45
2,680
2,700
109
103
96
90
83
77
70
64
58
52
46
2,700
2,720
111
104
98
91
85
78
72
66
59
53
47
2,720
2,740
112
105
99
92
86
79
73
67
61
55
49
2,740
2,760
113
107
100
94
87
81
74
68
62
56
50
2,760
2,780
115
108
102
95
89
82
76
69
63
57
51
2,780
2,800
116
109
103
97
90
84
77
71
65
58
52
2,800
2,820
117
111
104
98
91
85
78
72
66
60
54
2,820
2,840
119
112
106
99
93
86
80
73
67
61
55
2,840
2,860
120
114
107
101
94
88
81
75
68
62
56
2,860
2,880
121
115
108
102
95
89
83
76
70
64
57
2,880
2,900
123
116
110
103
97
90
84
77
71
65
59
2,900
2,920
124
118
111
105
98
92
85
79
72
66
60
2,920
2,940
125
119
113
106
100
93
87
80
74
67
61
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-128
Monthly PAYROLL PERIOD
For Calendar Year 2025
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
2,940
2,960
127
120
114
107
101
94
88
81
75
69
63
2,960
2,980
128
122
115
109
102
96
89
83
76
70
64
2,980
3,000
130
123
117
110
104
97
91
84
78
71
65
3,000
3,020
131
124
118
111
105
99
92
86
79
73
66
3,020
3,040
132
126
119
113
106
100
93
87
80
74
68
3,040
3,060
134
127
121
114
108
101
95
88
82
75
69
3,060
3,080
135
129
122
116
109
103
96
90
83
77
70
3,080
3,100
136
130
123
117
110
104
97
91
85
78
72
3,100
3,120
138
131
125
118
112
105
99
92
86
79
73
3,120
3,140
139
133
126
120
113
107
100
94
87
81
74
3,140
3,160
141
134
127
121
115
108
102
95
89
82
76
3,160
3,180
142
135
129
122
116
109
103
96
90
83
77
3,180
3,200
143
137
130
124
117
111
104
98
91
85
78
3,200
3,220
145
138
132
125
119
112
106
99
93
86
80
3,220
3,240
146
139
133
126
120
113
107
101
94
88
81
3,240
3,260
148
141
134
128
121
115
108
102
95
89
82
3,260
3,280
149
142
136
129
123
116
110
103
97
90
84
3,280
3,300
151
144
137
131
124
118
111
105
98
92
85
3,300
3,320
152
145
138
132
125
119
112
106
99
93
87
3,320
3,340
153
147
140
133
127
120
114
107
101
94
88
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-129
Monthly PAYROLL PERIOD
For Calendar Year 2025
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
3,340
3,360
155
148
141
135
128
122
115
109
102
96
89
3,360
3,380
156
149
143
136
129
123
117
110
104
97
91
3,380
3,400
158
151
144
137
131
124
118
111
105
98
92
3,400
3,420
159
152
145
139
132
126
119
113
106
100
93
3,420
3,440
161
154
147
140
134
127
121
114
108
101
95
3,440
3,460
162
155
148
142
135
128
122
115
109
103
96
3,460
3,480
164
157
150
143
136
130
123
117
110
104
97
3,480
3,500
165
158
151
144
138
131
125
118
112
105
99
3,500
3,520
166
160
153
146
139
133
126
120
113
107
100
3,520
3,540
168
161
154
147
140
134
127
121
114
108
101
3,540
3,560
169
162
156
149
142
135
129
122
116
109
103
3,560
3,580
171
164
157
150
143
137
130
124
117
111
104
3,580
3,600
172
165
158
152
145
138
131
125
119
112
106
3,600
3,620
174
167
160
153
146
139
133
126
120
113
107
3,620
3,640
175
168
161
154
148
141
134
128
121
115
108
3,640
3,660
177
170
163
156
149
142
136
129
123
116
110
3,660
3,680
178
171
164
157
150
144
137
130
124
117
111
3,680
3,700
179
173
166
159
152
145
138
132
125
119
112
3,700
3,720
181
174
167
160
153
147
140
133
127
120
114
3,720
3,740
182
175
169
162
155
148
141
135
128
122
115
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-130
Monthly PAYROLL PERIOD
For Calendar Year 2025
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
3,740
3,760
184
177
170
163
156
149
143
136
129
123
116
3,760
3,780
185
178
171
165
158
151
144
137
131
124
118
3,780
3,800
187
180
173
166
159
152
145
139
132
126
119
3,800
3,820
188
181
174
167
161
154
147
140
133
127
121
3,820
3,840
189
183
176
169
162
155
148
141
135
128
122
3,840
3,860
191
184
177
170
163
157
150
143
136
130
123
3,860
3,880
192
185
179
172
165
158
151
144
138
131
125
3,880
3,900
194
187
180
173
166
159
153
146
139
132
126
3,900
3,920
195
188
181
175
168
161
154
147
140
134
127
3,920
3,940
197
190
183
176
169
162
155
149
142
135
129
3,940
3,960
198
191
184
178
171
164
157
150
143
137
130
3,960
3,980
200
193
186
179
172
165
158
151
145
138
131
3,980
4,000
201
194
187
180
174
167
160
153
146
139
133
4,000
4,020
202
196
189
182
175
168
161
154
148
141
134
4,020
4,040
204
197
190
183
176
170
163
156
149
142
135
4,040
4,060
205
198
192
185
178
171
164
157
150
144
137
4,060
4,080
207
200
193
186
179
172
166
159
152
145
138
4,080
4,100
208
201
194
188
181
174
167
160
153
146
140
4,100
4,120
210
203
196
189
182
175
168
162
155
148
141
4,120
4,140
211
204
197
190
184
177
170
163
156
149
142
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-131
Monthly PAYROLL PERIOD
For Calendar Year 2025
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
4,140
4,160
213
206
199
192
185
178
171
164
158
151
144
4,160
4,180
214
207
200
193
186
180
173
166
159
152
145
4,180
4,200
216
209
202
195
188
181
174
167
160
154
147
4,200
4,220
217
210
203
196
189
183
176
169
162
155
148
4,220
4,240
219
211
205
198
191
184
177
170
163
156
150
4,240
4,260
220
213
206
199
192
185
179
172
165
158
151
4,260
4,280
222
214
207
201
194
187
180
173
166
159
153
4,280
4,300
223
216
209
202
195
188
181
175
168
161
154
4,300
4,320
225
217
210
203
197
190
183
176
169
162
155
4,320
4,340
226
219
212
205
198
191
184
177
171
164
157
4,340
4,360
228
221
213
206
199
193
186
179
172
165
158
4,360
4,380
229
222
215
208
201
194
187
180
173
167
160
4,380
4,400
231
224
216
209
202
195
189
182
175
168
161
4,400
4,420
232
225
218
211
204
197
190
183
176
169
163
4,420
4,440
234
227
219
212
205
198
191
185
178
171
164
4,440
4,460
235
228
221
214
207
200
193
186
179
172
165
4,460
4,480
237
230
222
215
208
201
194
187
181
174
167
4,480
4,500
238
231
224
217
210
203
196
189
182
175
168
4,500
4,520
240
233
225
218
211
204
197
190
184
177
170
4,520
4,540
241
234
227
220
212
206
199
192
185
178
171
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-132
Monthly PAYROLL PERIOD
For Calendar Year 2025
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
4,540
4,560
243
236
228
221
214
207
200
193
186
180
173
4,560
4,580
244
237
230
223
215
208
202
195
188
181
174
4,580
4,600
246
239
231
224
217
210
203
196
189
182
176
4,600
4,620
248
240
233
226
219
211
204
198
191
184
177
4,620
4,640
249
242
235
227
220
213
206
199
192
185
178
4,640
4,660
251
243
236
229
222
214
207
200
194
187
180
4,660
4,680
252
245
238
230
223
216
209
202
195
188
181
4,680
4,700
254
246
239
232
225
217
210
203
196
190
183
4,700
4,720
255
248
241
233
226
219
212
205
198
191
184
4,720
4,740
257
249
242
235
228
220
213
206
199
192
186
4,740
4,760
258
251
244
236
229
222
215
208
201
194
187
4,760
4,780
260
252
245
238
231
223
216
209
202
195
189
4,780
4,800
261
254
247
239
232
225
218
211
204
197
190
4,800
4,820
263
255
248
241
234
226
219
212
205
198
191
4,820
4,840
264
257
250
242
235
228
221
214
207
200
193
4,840
4,860
266
259
251
244
237
230
222
215
208
201
194
4,860
4,880
267
260
253
246
238
231
224
217
209
203
196
4,880
4,900
269
262
254
247
240
233
225
218
211
204
197
4,900
4,920
270
263
256
249
241
234
227
220
212
205
199
4,920
4,940
272
265
257
250
243
236
228
221
214
207
200
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-133
Monthly PAYROLL PERIOD
For Calendar Year 2025
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
4,940
4,960
273
266
259
252
244
237
230
223
215
208
201
4,960
4,980
275
268
260
253
246
239
231
224
217
210
203
4,980
5,000
276
269
262
255
247
240
233
226
218
211
204
5,000
5,020
278
271
263
256
249
242
234
227
220
213
206
5,020
5,040
279
272
265
258
250
243
236
229
221
214
207
5,040
5,060
281
274
266
259
252
245
237
230
223
216
209
5,060
5,080
282
275
268
261
253
246
239
232
225
217
210
5,080
5,100
284
277
269
262
255
248
241
233
226
219
212
5,100
5,120
286
278
271
264
257
249
242
235
228
220
213
5,120
5,140
287
280
273
265
258
251
244
236
229
222
215
5,140
5,160
289
281
274
267
260
252
245
238
231
223
216
5,160
5,180
290
283
276
268
261
254
247
239
232
225
218
5,180
5,200
292
284
277
270
263
255
248
241
234
226
219
5,200
5,220
293
286
279
271
264
257
250
242
235
228
221
5,220
5,240
295
287
280
273
266
258
251
244
237
229
222
5,240
5,260
296
289
282
274
267
260
253
245
238
231
224
5,260
5,280
298
290
283
276
269
261
254
247
240
232
225
5,280
5,300
299
292
285
277
270
263
256
248
241
234
227
5,300
5,320
301
293
286
279
272
264
257
250
243
236
228
5,320
5,340
302
295
288
280
273
266
259
252
244
237
230
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-134
Monthly PAYROLL PERIOD
For Calendar Year 2025
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
5,340
5,360
304
297
289
282
275
268
260
253
246
239
231
5,360
5,380
305
298
291
284
276
269
262
255
247
240
233
5,380
5,400
307
300
292
285
278
271
263
256
249
242
234
5,400
5,420
308
301
294
287
279
272
265
258
250
243
236
5,420
5,440
310
303
295
288
281
274
266
259
252
245
237
5,440
5,460
311
304
297
290
282
275
268
261
253
246
239
5,460
5,480
313
306
298
291
284
277
269
262
255
248
240
5,480
5,500
314
307
300
293
285
278
271
264
256
249
242
5,500
5,520
316
309
301
294
287
280
272
265
258
251
243
5,520
5,540
317
310
303
296
288
281
274
267
259
252
245
5,540
5,560
319
312
304
297
290
283
275
268
261
254
246
5,560
5,580
320
313
306
299
291
284
277
270
263
255
248
5,580
5,600
322
315
307
300
293
286
279
271
264
257
250
5,600
5,620
324
316
309
302
295
287
280
273
266
258
251
5,620
5,640
325
318
311
303
296
289
282
274
267
260
253
5,640
5,660
327
319
312
305
298
290
283
276
269
261
254
5,660
5,680
328
321
314
306
299
292
285
277
270
263
256
5,680
5,700
330
322
315
308
301
293
286
279
272
264
257
5,700
5,720
331
324
317
309
302
295
288
280
273
266
259
5,720
5,740
333
325
318
311
304
296
289
282
275
267
260
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-135
Monthly PAYROLL PERIOD
For Calendar Year 2025
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
5,740
5,760
334
327
320
312
305
298
291
283
276
269
262
5,760
5,780
336
328
321
314
307
299
292
285
278
270
263
5,780
5,800
337
330
323
315
308
301
294
286
279
272
265
5,800
5,820
339
331
324
317
310
302
295
288
281
274
266
5,820
5,840
340
333
326
318
311
304
297
290
282
275
268
5,840
5,860
342
335
327
320
313
306
298
291
284
277
269
5,860
5,880
343
336
329
322
314
307
300
293
285
278
271
5,880
5,900
345
338
330
323
316
309
301
294
287
280
272
5,900
5,920
346
339
332
325
317
310
303
296
288
281
274
5,920
5,940
348
341
333
326
319
312
304
297
290
283
275
5,940
5,960
349
342
335
328
320
313
306
299
291
284
277
5,960
5,980
351
344
336
329
322
315
307
300
293
286
278
5,980
6,000
352
345
338
331
323
316
309
302
294
287
280
6,000
6,020
354
347
339
332
325
318
310
303
296
289
281
6,020
6,040
355
348
341
334
326
319
312
305
297
290
283
6,040
6,060
357
350
342
335
328
321
313
306
299
292
284
6,060
6,080
358
351
344
337
329
322
315
308
301
293
286
6,080
6,100
360
353
345
338
331
324
317
309
302
295
288
6,100
6,120
362
354
347
340
333
325
318
311
304
296
289
6,120
6,140
363
356
349
341
334
327
320
312
305
298
291
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-136
Monthly PAYROLL PERIOD
For Calendar Year 2025
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
6,140
6,160
365
357
350
343
336
328
321
314
307
299
292
6,160
6,180
366
359
352
344
337
330
323
315
308
301
294
6,180
6,200
368
360
353
346
339
331
324
317
310
302
295
6,200
6,220
369
362
355
347
340
333
326
318
311
304
297
6,220
6,240
371
363
356
349
342
334
327
320
313
305
298
6,240
6,260
372
365
358
350
343
336
329
321
314
307
300
6,260
6,280
374
366
359
352
345
337
330
323
316
308
301
6,280
6,300
375
368
361
353
346
339
332
324
317
310
303
6,300
6,320
377
369
362
355
348
340
333
326
319
312
304
6,320
6,340
378
371
364
356
349
342
335
328
320
313
306
6,340
6,360
380
373
365
358
351
344
336
329
322
315
307
6,360
6,380
381
374
367
360
352
345
338
331
323
316
309
6,380
6,400
383
376
368
361
354
347
339
332
325
318
310
6,400
6,420
384
377
370
363
355
348
341
334
326
319
312
6,420
6,440
386
379
371
364
357
350
342
335
328
321
313
6,440
6,460
387
380
373
366
358
351
344
337
329
322
315
6,460
6,480
389
382
374
367
360
353
345
338
331
324
316
6,480
6,500
390
383
376
369
361
354
347
340
332
325
318
6,500
6,520
392
385
377
370
363
356
348
341
334
327
319
6,520
6,540
393
386
379
372
364
357
350
343
335
328
321
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-137
Monthly PAYROLL PERIOD
For Calendar Year 2025
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
6,540
6,560
395
388
380
373
366
359
351
344
337
330
322
6,560
6,580
396
389
382
375
367
360
353
346
339
331
324
6,580
6,600
398
391
383
376
369
362
355
347
340
333
326
6,600
6,620
400
392
385
378
371
363
356
349
342
334
327
6,620
6,640
401
394
387
379
372
365
358
350
343
336
329
6,640
6,660
403
395
388
381
374
366
359
352
345
337
330
6,660
6,680
404
397
390
382
375
368
361
353
346
339
332
6,680
6,700
406
398
391
384
377
369
362
355
348
340
333
6,700
6,720
407
400
393
385
378
371
364
356
349
342
335
6,720
6,740
409
401
394
387
380
372
365
358
351
343
336
6,740
6,760
410
403
396
388
381
374
367
359
352
345
338
6,760
6,780
412
404
397
390
383
375
368
361
354
346
339
6,780
6,800
413
406
399
391
384
377
370
362
355
348
341
6,800
6,820
415
407
400
393
386
378
371
364
357
350
342
6,820
6,840
416
409
402
394
387
380
373
366
358
351
344
6,840
6,860
418
411
403
396
389
382
374
367
360
353
345
6,860
6,880
419
412
405
398
390
383
376
369
361
354
347
6,880
6,900
421
414
406
399
392
385
377
370
363
356
348
6,900
6,920
422
415
408
401
393
386
379
372
364
357
350
6,920
6,940
424
417
409
402
395
388
380
373
366
359
351
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-138
Monthly PAYROLL PERIOD
For Calendar Year 2025
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
6,940
6,960
425
418
411
404
396
389
382
375
367
360
353
6,960
6,980
427
420
412
405
398
391
383
376
369
362
354
6,980
7,000
428
421
414
407
399
392
385
378
370
363
356
7,000
7,020
430
423
415
408
401
394
386
379
372
365
357
7,020
7,040
431
424
417
410
402
395
388
381
373
366
359
7,040
7,060
433
426
418
411
404
397
389
382
375
368
360
7,060
7,080
434
427
420
413
405
398
391
384
377
369
362
7,080
7,100
436
429
421
414
407
400
393
385
378
371
364
7,100
7,120
438
430
423
416
409
401
394
387
380
372
365
7,120
7,140
439
432
425
417
410
403
396
388
381
374
367
7,140
7,160
441
433
426
419
412
404
397
390
383
375
368
7,160
7,180
442
435
428
420
413
406
399
391
384
377
370
7,180
7,200
444
436
429
422
415
407
400
393
386
378
371
7,200
7,220
445
438
431
423
416
409
402
394
387
380
373
7,220
7,240
447
439
432
425
418
410
403
396
389
381
374
7,240
7,260
448
441
434
426
419
412
405
397
390
383
376
7,260
7,280
450
442
435
428
421
413
406
399
392
384
377
7,280
7,300
451
444
437
429
422
415
408
400
393
386
379
7,300
7,320
453
445
438
431
424
416
409
402
395
388
380
7,320
7,340
454
447
440
432
425
418
411
404
396
389
382
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-139
Monthly PAYROLL PERIOD
For Calendar Year 2025
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
7,340
7,360
456
449
441
434
427
420
412
405
398
391
383
7,360
7,380
457
450
443
436
428
421
414
407
399
392
385
7,380
7,400
459
452
444
437
430
423
415
408
401
394
386
7,400
7,420
460
453
446
439
431
424
417
410
402
395
388
7,420
7,440
462
455
447
440
433
426
418
411
404
397
389
7,440
7,460
463
456
449
442
434
427
420
413
405
398
391
7,460
7,480
465
458
450
443
436
429
421
414
407
400
392
7,480
7,500
466
459
452
445
437
430
423
416
408
401
394
7,500
7,520
468
461
453
446
439
432
424
417
410
403
395
7,520
7,540
469
462
455
448
440
433
426
419
411
404
397
7,540
7,560
471
464
456
449
442
435
427
420
413
406
398
7,560
7,580
472
465
458
451
443
436
429
422
415
407
400
7,580
7,600
474
467
459
452
445
438
431
423
416
409
402
7,600
7,620
476
468
461
454
447
439
432
425
418
410
403
7,620
7,640
477
470
463
455
448
441
434
426
419
412
405
7,640
7,660
479
471
464
457
450
442
435
428
421
413
406
7,660
7,680
480
473
466
458
451
444
437
429
422
415
408
7,680
7,700
482
474
467
460
453
445
438
431
424
416
409
7,700
7,720
483
476
469
461
454
447
440
432
425
418
411
7,720
7,740
485
477
470
463
456
448
441
434
427
419
412
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-140
Monthly PAYROLL PERIOD
For Calendar Year 2025
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
7,740
7,760
486
479
472
464
457
450
443
435
428
421
414
7,760
7,780
488
480
473
466
459
451
444
437
430
422
415
7,780
7,800
489
482
475
467
460
453
446
438
431
424
417
7,800
7,820
491
483
476
469
462
454
447
440
433
426
418
7,820
7,840
492
485
478
470
463
456
449
442
434
427
420
7,840
7,860
494
487
479
472
465
458
450
443
436
429
421
7,860
7,880
495
488
481
474
466
459
452
445
437
430
423
7,880
7,900
497
490
482
475
468
461
453
446
439
432
424
7,900
7,920
498
491
484
477
469
462
455
448
440
433
426
7,920
7,940
500
493
485
478
471
464
456
449
442
435
427
7,940
7,960
501
494
487
480
472
465
458
451
443
436
429
7,960
7,980
503
496
488
481
474
467
459
452
445
438
430
7,980
8,000
504
497
490
483
475
468
461
454
446
439
432
8,000
8,020
506
499
491
484
477
470
462
455
448
441
433
8,020
8,040
507
500
493
486
478
471
464
457
449
442
435
8,040
8,060
509
502
494
487
480
473
465
458
451
444
436
8,060
8,080
510
503
496
489
481
474
467
460
453
445
438
8,080
8,100
512
505
497
490
483
476
469
461
454
447
440
8,100
8,120
514
506
499
492
485
477
470
463
456
448
441
8,120
8,140
515
508
501
493
486
479
472
464
457
450
443
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-141
Monthly PAYROLL PERIOD
For Calendar Year 2025
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
8,140
8,160
517
509
502
495
488
480
473
466
459
451
444
8,160
8,180
518
511
504
496
489
482
475
467
460
453
446
8,180
8,200
520
512
505
498
491
483
476
469
462
454
447
8,200
8,220
521
514
507
499
492
485
478
470
463
456
449
8,220
8,240
523
515
508
501
494
486
479
472
465
457
450
8,240
8,260
524
517
510
502
495
488
481
473
466
459
452
8,260
8,280
526
518
511
504
497
489
482
475
468
460
453
8,280
8,300
527
520
513
505
498
491
484
476
469
462
455
8,300
8,320
529
521
514
507
500
492
485
478
471
464
456
8,320
8,340
530
523
516
508
501
494
487
480
472
465
458
8,340
8,360
532
525
517
510
503
496
488
481
474
467
459
8,360
8,380
533
526
519
512
504
497
490
483
475
468
461
8,380
8,400
535
528
520
513
506
499
491
484
477
470
462
8,400
8,420
536
529
522
515
507
500
493
486
478
471
464
8,420
8,440
538
531
523
516
509
502
494
487
480
473
465
8,440
8,460
539
532
525
518
510
503
496
489
481
474
467
8,460
8,480
541
534
526
519
512
505
497
490
483
476
468
8,480
8,500
542
535
528
521
513
506
499
492
484
477
470
8,500
8,520
544
537
529
522
515
508
500
493
486
479
471
8,520
8,540
545
538
531
524
516
509
502
495
487
480
473
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-142
Monthly PAYROLL PERIOD
For Calendar Year 2025
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
8,540
8,560
547
540
532
525
518
511
503
496
489
482
474
8,560
8,580
548
541
534
527
519
512
505
498
491
483
476
8,580
8,600
550
543
535
528
521
514
507
499
492
485
478
8,600
8,620
552
544
537
530
523
515
508
501
494
486
479
8,620
8,640
553
546
539
531
524
517
510
502
495
488
481
8,640
8,660
555
547
540
533
526
518
511
504
497
489
482
8,660
8,680
556
549
542
534
527
520
513
505
498
491
484
8,680
8,700
558
550
543
536
529
521
514
507
500
492
485
8,700
8,720
559
552
545
537
530
523
516
508
501
494
487
8,720
8,740
561
553
546
539
532
524
517
510
503
495
488
8,740
8,760
562
555
548
540
533
526
519
511
504
497
490
8,760
8,780
564
556
549
542
535
527
520
513
506
498
491
8,780
8,800
565
558
551
543
536
529
522
514
507
500
493
8,800
8,820
567
559
552
545
538
530
523
516
509
502
494
8,820
8,840
568
561
554
546
539
532
525
518
510
503
496
8,840
8,860
570
563
555
548
541
534
526
519
512
505
497
8,860
8,880
571
564
557
550
542
535
528
521
513
506
499
8,880
8,900
573
566
558
551
544
537
529
522
515
508
500
8,900
8,920
574
567
560
553
545
538
531
524
516
509
502
8,920
8,940
576
569
561
554
547
540
532
525
518
511
503
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-143
Monthly PAYROLL PERIOD
For Calendar Year 2025
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
8,940
8,960
577
570
563
556
548
541
534
527
519
512
505
8,960
8,980
579
572
564
557
550
543
535
528
521
514
506
8,980
9,000
580
573
566
559
551
544
537
530
522
515
508
9,000
9,020
582
575
567
560
553
546
538
531
524
517
509
9,020
9,040
583
576
569
562
554
547
540
533
525
518
511
9,040
9,060
585
578
570
563
556
549
541
534
527
520
512
9,060
9,080
586
579
572
565
557
550
543
536
529
521
514
9,080
9,100
588
581
573
566
559
552
545
537
530
523
516
9,100
9,120
590
582
575
568
561
553
546
539
532
524
517
9,120
9,140
591
584
577
569
562
555
548
540
533
526
519
9,140
9,160
593
585
578
571
564
556
549
542
535
527
520
9,160
9,180
594
587
580
572
565
558
551
543
536
529
522
9,180
9,200
596
588
581
574
567
559
552
545
538
530
523
9,200
9,220
597
590
583
575
568
561
554
546
539
532
525
9,220
9,240
599
591
584
577
570
562
555
548
541
533
526
9,240
9,260
600
593
586
578
571
564
557
549
542
535
528
9,260
9,280
602
594
587
580
573
565
558
551
544
536
529
9,280
9,300
603
596
589
581
574
567
560
552
545
538
531
9,300
9,320
605
597
590
583
576
568
561
554
547
540
532
9,320
9,340
606
599
592
584
577
570
563
556
548
541
534
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-144
Monthly PAYROLL PERIOD
For Calendar Year 2025
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
9,340
9,360
608
601
593
586
579
572
564
557
550
543
535
9,360
9,380
609
602
595
588
580
573
566
559
551
544
537
9,380
9,400
611
604
596
589
582
575
567
560
553
546
538
9,400
9,420
612
605
598
591
583
576
569
562
554
547
540
9,420
9,440
614
607
599
592
585
578
570
563
556
549
541
9,440
9,460
615
608
601
594
586
579
572
565
557
550
543
9,460
9,480
617
610
602
595
588
581
573
566
559
552
544
9,480
9,500
618
611
604
597
589
582
575
568
560
553
546
9,500
9,520
620
613
605
598
591
584
576
569
562
555
547
9,520
9,540
621
614
607
600
592
585
578
571
563
556
549
9,540
9,560
623
616
608
601
594
587
579
572
565
558
550
9,560
9,580
624
617
610
603
595
588
581
574
567
559
552
9,580
9,600
626
619
611
604
597
590
583
575
568
561
554
9,600
9,620
628
620
613
606
599
591
584
577
570
562
555
9,620
9,640
629
622
615
607
600
593
586
578
571
564
557
9,640
9,660
631
623
616
609
602
594
587
580
573
565
558
9,660
9,680
632
625
618
610
603
596
589
581
574
567
560
9,680
9,700
634
626
619
612
605
597
590
583
576
568
561
9,700
9,720
635
628
621
613
606
599
592
584
577
570
563
9,720
9,740
637
629
622
615
608
600
593
586
579
571
564
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-145
Monthly PAYROLL PERIOD
For Calendar Year 2025
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
9,740
9,760
638
631
624
616
609
602
595
587
580
573
566
9,760
9,780
640
632
625
618
611
603
596
589
582
574
567
9,780
9,800
641
634
627
619
612
605
598
590
583
576
569
9,800
9,820
643
635
628
621
614
606
599
592
585
578
570
9,820
9,840
644
637
630
622
615
608
601
594
586
579
572
9,840
9,860
646
639
631
624
617
610
602
595
588
581
573
9,860
9,880
647
640
633
626
618
611
604
597
589
582
575
9,880
9,900
649
642
634
627
620
613
605
598
591
584
576
9,900
9,920
650
643
636
629
621
614
607
600
592
585
578
9,920
9,940
652
645
637
630
623
616
608
601
594
587
579
9,940
9,960
653
646
639
632
624
617
610
603
595
588
581
9,960
9,980
655
648
640
633
626
619
611
604
597
590
582
9,980
10,000
656
649
642
635
627
620
613
606
598
591
584
10,000
10,020
658
651
643
636
629
622
614
607
600
593
585
10,020
10,040
659
652
645
638
630
623
616
609
601
594
587
10,040
10,060
661
654
646
639
632
625
617
610
603
596
588
10,060
10,080
662
655
648
641
633
626
619
612
605
597
590
10,080
10,100
664
657
649
642
635
628
621
613
606
599
592
10,100
10,120
666
658
651
644
637
629
622
615
608
600
593
10,120
10,140
667
660
653
645
638
631
624
616
609
602
595
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-146
Monthly PAYROLL PERIOD
For Calendar Year 2025
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
10,140
10,160
669
661
654
647
640
632
625
618
611
603
596
10,160
10,180
670
663
656
648
641
634
627
619
612
605
598
10,180
10,200
672
664
657
650
643
635
628
621
614
606
599
10,200
10,220
673
666
659
651
644
637
630
622
615
608
601
10,220
10,240
675
667
660
653
646
638
631
624
617
609
602
10,240
10,260
676
669
662
654
647
640
633
625
618
611
604
10,260
10,280
678
670
663
656
649
641
634
627
620
612
605
10,280
10,300
679
672
665
657
650
643
636
628
621
614
607
10,300
10,320
681
673
666
659
652
644
637
630
623
616
608
10,320
10,340
682
675
668
660
653
646
639
632
624
617
610
10,340
10,360
684
677
669
662
655
648
640
633
626
619
611
10,360
10,380
685
678
671
664
656
649
642
635
627
620
613
10,380
10,400
687
680
672
665
658
651
643
636
629
622
614
10,400
10,420
688
681
674
667
659
652
645
638
630
623
616
10,420
10,440
690
683
675
668
661
654
646
639
632
625
617
10,440
10,460
691
684
677
670
662
655
648
641
633
626
619
10,460
10,480
693
686
678
671
664
657
649
642
635
628
620
10,480
10,500
694
687
680
673
665
658
651
644
636
629
622
10,500
10,520
696
689
681
674
667
660
652
645
638
631
623
10,520
10,540
697
690
683
676
668
661
654
647
639
632
625
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-147
Monthly PAYROLL PERIOD
For Calendar Year 2025
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
10,540
10,560
699
692
684
677
670
663
655
648
641
634
626
10,560
10,580
701
693
686
679
671
664
657
650
643
635
628
10,580
10,600
702
695
687
680
673
666
659
651
644
637
630
10,600
10,620
704
696
689
682
675
667
660
653
646
638
631
10,620
10,640
705
698
691
683
676
669
662
654
647
640
633
10,640
10,660
707
699
692
685
678
670
663
656
649
641
634
10,660
10,680
708
701
694
686
679
672
665
657
650
643
636
10,680
10,700
710
702
695
688
681
673
666
659
652
644
637
10,700
10,720
712
704
697
689
682
675
668
660
653
646
639
10,720
10,740
713
706
698
691
684
676
669
662
655
647
640
10,740
10,760
715
707
700
692
685
678
671
663
656
649
642
10,760
10,780
716
709
701
694
687
679
672
665
658
650
643
10,780
10,800
718
710
703
695
688
681
674
666
659
652
645
10,800
10,820
719
712
704
697
690
682
675
668
661
654
646
10,820
10,840
721
714
706
698
691
684
677
670
662
655
648
10,840
10,860
723
715
708
700
693
686
678
671
664
657
649
10,860
10,880
724
717
709
702
694
687
680
673
665
658
651
10,880
10,900
726
718
711
703
696
689
681
674
667
660
652
10,900
10,920
727
720
712
705
697
690
683
676
668
661
654
10,920
10,940
729
721
714
706
699
692
684
677
670
663
655
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-148
Monthly PAYROLL PERIOD
For Calendar Year 2025
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
10,940
10,960
731
723
715
708
700
693
686
679
671
664
657
10,960
10,980
732
725
717
710
702
695
687
680
673
666
658
10,980
11,000
734
726
719
711
704
696
689
682
674
667
660
11,000
11,020
735
728
720
713
705
698
690
683
676
669
661
11,020
11,040
737
729
722
714
707
699
692
685
677
670
663
11,040
11,060
738
731
723
716
708
701
693
686
679
672
664
11,060
11,080
740
732
725
717
710
702
695
688
681
673
666
11,080
11,100
742
734
727
719
711
704
697
689
682
675
668
11,100
11,120
743
736
728
721
713
706
698
691
684
676
669
11,120
11,140
745
737
730
722
715
707
700
692
685
678
671
11,140
11,160
746
739
731
724
716
709
701
694
687
679
672
11,160
11,180
748
740
733
725
718
710
703
695
688
681
674
11,180
11,200
749
742
734
727
719
712
704
697
690
682
675
11,200
11,220
751
744
736
728
721
713
706
698
691
684
677
11,220
11,240
753
745
738
730
723
715
707
700
693
685
678
11,240
11,260
754
747
739
732
724
717
709
702
694
687
680
11,260
11,280
756
748
741
733
726
718
711
703
696
688
681
11,280
11,300
757
750
742
735
727
720
712
705
697
690
683
11,300
11,320
759
751
744
736
729
721
714
706
699
692
684
11,320
11,340
761
753
745
738
730
723
715
708
700
693
686
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-149
Monthly PAYROLL PERIOD
For Calendar Year 2025
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
11,340
11,360
762
755
747
740
732
724
717
709
702
695
687
11,360
11,380
764
756
749
741
734
726
719
711
703
696
689
11,380
11,400
765
758
750
743
735
728
720
713
705
698
690
11,400
11,420
767
759
752
744
737
729
722
714
707
699
692
11,420
11,440
768
761
753
746
738
731
723
716
708
701
693
11,440
11,460
770
763
755
747
740
732
725
717
710
702
695
11,460
11,480
772
764
757
749
741
734
726
719
711
704
696
11,480
11,500
773
766
758
751
743
736
728
720
713
705
698
11,500
11,520
775
767
760
752
745
737
730
722
715
707
699
11,520
11,540
776
769
761
754
746
739
731
724
716
709
701
11,540
11,560
778
770
763
755
748
740
733
725
718
710
703
11,560
11,580
780
772
764
757
749
742
734
727
719
712
704
11,580
11,600
781
774
766
759
751
743
736
728
721
713
706
11,600
11,620
783
775
768
760
753
745
737
730
722
715
707
11,620
11,640
784
777
769
762
754
747
739
732
724
716
709
11,640
11,660
786
778
771
763
756
748
741
733
726
718
711
11,660
11,680
787
780
772
765
757
750
742
735
727
720
712
11,680
11,700
789
781
774
766
759
751
744
736
729
721
714
11,700
11,720
791
783
776
768
760
753
745
738
730
723
715
11,720
11,740
792
785
777
770
762
754
747
739
732
724
717
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-150
Monthly PAYROLL PERIOD
For Calendar Year 2025
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
11,740
11,760
794
786
779
771
764
756
749
741
733
726
718
11,760
11,780
795
788
780
773
765
758
750
743
735
728
720
11,780
11,800
797
789
782
774
767
759
752
744
737
729
722
11,800
11,820
798
791
783
776
768
761
753
746
738
731
723
11,820
11,840
800
793
785
777
770
762
755
747
740
732
725
11,840
11,860
802
794
787
779
772
764
756
749
741
734
726
11,860
11,880
803
796
788
781
773
766
758
750
743
735
728
11,880
11,900
805
797
790
782
775
767
760
752
745
737
729
11,900
11,920
806
799
791
784
776
769
761
754
746
739
731
11,920
11,940
808
800
793
785
778
770
763
755
748
740
733
11,940
11,960
810
802
794
787
779
772
764
757
749
742
734
11,960
11,980
811
804
796
789
781
773
766
758
751
743
736
11,980
12,000
813
805
798
790
783
775
768
760
752
745
737
7.9% of excess over $12,000 plus
12,000
& over
813
806
798
791
783
776
768
761
753
746
738
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-151
Monthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
0
180
0
0
0
0
0
0
0
0
0
0
0
180
200
1
0
0
0
0
0
0
0
0
0
0
200
220
1
0
0
0
0
0
0
0
0
0
0
220
240
1
0
0
0
0
0
0
0
0
0
0
240
260
2
0
0
0
0
0
0
0
0
0
0
260
280
2
1
0
0
0
0
0
0
0
0
0
280
300
2
1
0
0
0
0
0
0
0
0
0
300
320
2
1
0
0
0
0
0
0
0
0
0
320
340
3
1
0
0
0
0
0
0
0
0
0
340
360
3
2
0
0
0
0
0
0
0
0
0
360
380
3
2
1
0
0
0
0
0
0
0
0
380
400
4
2
1
0
0
0
0
0
0
0
0
400
420
4
2
1
0
0
0
0
0
0
0
0
420
440
4
3
1
0
0
0
0
0
0
0
0
440
460
4
3
2
0
0
0
0
0
0
0
0
460
480
5
3
2
1
0
0
0
0
0
0
0
480
500
5
4
2
1
0
0
0
0
0
0
0
500
520
5
4
3
1
0
0
0
0
0
0
0
520
540
5
4
3
1
0
0
0
0
0
0
0
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-152
Monthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
540
560
6
4
3
2
0
0
0
0
0
0
0
560
580
6
5
3
2
1
0
0
0
0
0
0
580
600
6
5
4
2
1
0
0
0
0
0
0
600
620
7
5
4
3
1
0
0
0
0
0
0
620
640
7
6
4
3
2
0
0
0
0
0
0
640
660
7
6
5
3
2
1
0
0
0
0
0
660
680
7
6
5
3
2
1
0
0
0
0
0
680
700
8
6
5
4
2
1
0
0
0
0
0
700
720
8
7
5
4
3
1
0
0
0
0
0
720
740
8
7
6
4
3
2
0
0
0
0
0
740
760
9
7
6
5
3
2
1
0
0
0
0
760
780
9
8
6
5
4
2
1
0
0
0
0
780
800
9
8
6
5
4
2
1
0
0
0
0
800
820
9
8
7
5
4
3
1
0
0
0
0
820
840
10
8
7
6
4
3
2
0
0
0
0
840
860
10
9
7
6
5
3
2
1
0
0
0
860
880
10
9
8
6
5
4
2
1
0
0
0
880
900
11
9
8
7
5
4
3
1
0
0
0
900
920
11
9
8
7
5
4
3
1
0
0
0
920
940
11
10
8
7
6
4
3
2
0
0
0
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-153
Monthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
940
960
11
10
9
7
6
5
3
2
1
0
0
960
980
12
10
9
8
6
5
4
2
1
0
0
980
1,000
12
11
9
8
7
5
4
3
1
0
0
1,000
1,020
12
11
10
8
7
6
4
3
2
0
0
1,020
1,040
12
11
10
8
7
6
4
3
2
0
0
1,040
1,060
13
11
10
9
7
6
5
3
2
1
0
1,060
1,080
13
12
10
9
8
6
5
4
2
1
0
1,080
1,100
13
12
11
9
8
7
5
4
3
1
0
1,100
1,120
14
12
11
10
8
7
6
4
3
2
0
1,120
1,140
14
13
11
10
9
7
6
5
3
2
1
1,140
1,160
14
13
12
10
9
8
6
5
3
2
1
1,160
1,180
14
13
12
10
9
8
6
5
4
2
1
1,180
1,200
15
13
12
11
9
8
7
5
4
3
1
1,200
1,220
15
14
12
11
10
8
7
6
4
3
2
1,220
1,240
15
14
13
11
10
9
7
6
5
3
2
1,240
1,260
16
14
13
12
10
9
8
6
5
4
2
1,260
1,280
16
15
13
12
11
9
8
7
5
4
3
1,280
1,300
16
15
13
12
11
9
8
7
5
4
3
1,300
1,320
16
15
14
12
11
10
8
7
6
4
3
1,320
1,340
17
15
14
13
11
10
9
7
6
5
3
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-154
Monthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
1,340
1,360
17
16
14
13
12
10
9
8
6
5
4
1,360
1,380
17
16
15
13
12
11
9
8
7
5
4
1,380
1,400
18
16
15
14
12
11
10
8
7
6
4
1,400
1,420
18
16
15
14
12
11
10
8
7
6
4
1,420
1,440
18
17
15
14
13
11
10
9
7
6
5
1,440
1,460
18
17
16
14
13
12
10
9
8
6
5
1,460
1,480
19
17
16
15
13
12
11
9
8
7
5
1,480
1,500
19
18
16
15
14
12
11
10
8
7
6
1,500
1,520
19
18
17
15
14
13
11
10
9
7
6
1,520
1,540
19
18
17
15
14
13
11
10
9
7
6
1,540
1,560
20
18
17
16
14
13
12
10
9
8
6
1,560
1,580
20
19
17
16
15
13
12
11
9
8
7
1,580
1,600
20
19
18
16
15
14
12
11
10
8
7
1,600
1,620
21
19
18
17
15
14
13
11
10
9
7
1,620
1,640
21
20
18
17
16
14
13
12
10
9
8
1,640
1,660
21
20
19
17
16
15
13
12
10
9
8
1,660
1,680
21
20
19
17
16
15
13
12
11
9
8
1,680
1,700
22
20
19
18
16
15
14
12
11
10
8
1,700
1,720
22
21
19
18
17
15
14
13
11
10
9
1,720
1,740
22
21
20
18
17
16
14
13
12
10
9
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-155
Monthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
1,740
1,760
23
21
20
19
17
16
15
13
12
11
9
1,760
1,780
23
22
20
19
18
16
15
14
12
11
10
1,780
1,800
24
22
20
19
18
16
15
14
12
11
10
1,800
1,820
25
22
21
19
18
17
15
14
13
11
10
1,820
1,840
25
22
21
20
18
17
16
14
13
12
10
1,840
1,860
26
23
21
20
19
17
16
15
13
12
11
1,860
1,880
27
24
22
20
19
18
16
15
14
12
11
1,880
1,900
27
24
22
21
19
18
17
15
14
13
11
1,900
1,920
28
25
22
21
19
18
17
15
14
13
11
1,920
1,940
29
26
22
21
20
18
17
16
14
13
12
1,940
1,960
29
26
23
21
20
19
17
16
15
13
12
1,960
1,980
30
27
24
22
20
19
18
16
15
14
12
1,980
2,000
30
27
24
22
21
19
18
17
15
14
13
2,000
2,020
31
28
25
22
21
20
18
17
16
14
13
2,020
2,040
32
29
26
23
21
20
18
17
16
14
13
2,040
2,060
32
29
26
23
21
20
19
17
16
15
13
2,060
2,080
33
30
27
24
22
20
19
18
16
15
14
2,080
2,100
34
31
28
25
22
21
19
18
17
15
14
2,100
2,120
34
31
28
25
22
21
20
18
17
16
14
2,120
2,140
35
32
29
26
23
21
20
19
17
16
15
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-156
Monthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
2,140
2,160
36
33
29
26
23
22
20
19
17
16
15
2,160
2,180
36
33
30
27
24
22
20
19
18
16
15
2,180
2,200
37
34
31
28
25
22
21
19
18
17
15
2,200
2,220
38
34
31
28
25
22
21
20
18
17
16
2,220
2,240
38
35
32
29
26
23
21
20
19
17
16
2,240
2,260
39
36
33
30
27
24
22
20
19
18
16
2,260
2,280
39
36
33
30
27
24
22
21
19
18
17
2,280
2,300
40
37
34
31
28
25
22
21
19
18
17
2,300
2,320
41
38
35
32
29
25
22
21
20
18
17
2,320
2,340
41
38
35
32
29
26
23
21
20
19
17
2,340
2,360
42
39
36
33
30
27
24
22
20
19
18
2,360
2,380
43
40
37
33
30
27
24
22
21
19
18
2,380
2,400
43
40
37
34
31
28
25
22
21
20
18
2,400
2,420
44
41
38
35
32
29
26
23
21
20
18
2,420
2,440
45
42
38
35
32
29
26
23
21
20
19
2,440
2,460
45
42
39
36
33
30
27
24
22
20
19
2,460
2,480
46
43
40
37
34
31
28
24
22
21
19
2,480
2,500
46
43
40
37
34
31
28
25
22
21
20
2,500
2,520
47
44
41
38
35
32
29
26
23
21
20
2,520
2,540
48
45
42
39
36
33
29
26
23
21
20
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-157
Monthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
2,540
2,560
49
45
42
39
36
33
30
27
24
22
20
2,560
2,580
50
46
43
40
37
34
31
28
25
22
21
2,580
2,600
51
47
44
41
37
34
31
28
25
22
21
2,600
2,620
52
47
44
41
38
35
32
29
26
23
21
2,620
2,640
53
48
45
42
39
36
33
30
27
24
22
2,640
2,660
54
49
45
42
39
36
33
30
27
24
22
2,660
2,680
55
50
46
43
40
37
34
31
28
25
22
2,680
2,700
56
51
47
44
41
38
35
32
28
25
22
2,700
2,720
57
52
47
44
41
38
35
32
29
26
23
2,720
2,740
59
53
48
45
42
39
36
33
30
27
24
2,740
2,760
60
54
49
46
43
40
36
33
30
27
24
2,760
2,780
61
56
50
46
43
40
37
34
31
28
25
2,780
2,800
62
57
51
47
44
41
38
35
32
29
26
2,800
2,820
63
58
53
48
45
41
38
35
32
29
26
2,820
2,840
64
59
54
48
45
42
39
36
33
30
27
2,840
2,860
65
60
55
49
46
43
40
37
34
31
27
2,860
2,880
66
61
56
51
46
43
40
37
34
31
28
2,880
2,900
67
62
57
52
47
44
41
38
35
32
29
2,900
2,920
68
63
58
53
48
45
42
39
36
32
29
2,920
2,940
70
64
59
54
49
45
42
39
36
33
30
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-158
Monthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
2,940
2,960
71
65
60
55
50
46
43
40
37
34
31
2,960
2,980
72
67
61
56
51
47
44
40
37
34
31
2,980
3,000
73
68
62
57
52
47
44
41
38
35
32
3,000
3,020
74
69
64
58
53
48
45
42
39
36
33
3,020
3,040
75
70
65
59
54
49
45
42
39
36
33
3,040
3,060
76
71
66
60
55
50
46
43
40
37
34
3,060
3,080
77
72
67
62
56
51
47
44
41
38
35
3,080
3,100
78
73
68
63
57
52
47
44
41
38
35
3,100
3,120
79
74
69
64
59
53
48
45
42
39
36
3,120
3,140
81
75
70
65
60
54
49
46
43
40
36
3,140
3,160
82
76
71
66
61
55
50
46
43
40
37
3,160
3,180
83
78
72
67
62
57
51
47
44
41
38
3,180
3,200
84
79
73
68
63
58
52
48
44
41
38
3,200
3,220
85
80
75
69
64
59
54
48
45
42
39
3,220
3,240
86
81
76
70
65
60
55
49
46
43
40
3,240
3,260
87
82
77
71
66
61
56
50
46
43
40
3,260
3,280
88
83
78
73
67
62
57
52
47
44
41
3,280
3,300
89
84
79
74
68
63
58
53
48
45
42
3,300
3,320
90
85
80
75
70
64
59
54
49
45
42
3,320
3,340
92
86
81
76
71
65
60
55
50
46
43
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-159
Monthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
3,340
3,360
93
87
82
77
72
66
61
56
51
47
43
3,360
3,380
94
89
83
78
73
68
62
57
52
47
44
3,380
3,400
95
90
84
79
74
69
63
58
53
48
45
3,400
3,420
97
91
86
80
75
70
65
59
54
49
45
3,420
3,440
98
92
87
81
76
71
66
60
55
50
46
3,440
3,460
99
93
88
82
77
72
67
61
56
51
47
3,460
3,480
100
94
89
84
78
73
68
63
57
52
47
3,480
3,500
102
96
90
85
79
74
69
64
58
53
48
3,500
3,520
103
97
91
86
81
75
70
65
60
54
49
3,520
3,540
104
98
92
87
82
76
71
66
61
55
50
3,540
3,560
106
99
93
88
83
77
72
67
62
56
51
3,560
3,580
107
101
95
89
84
79
73
68
63
58
52
3,580
3,600
108
102
96
90
85
80
74
69
64
59
53
3,600
3,620
109
103
97
91
86
81
76
70
65
60
55
3,620
3,640
111
105
99
92
87
82
77
71
66
61
56
3,640
3,660
112
106
100
94
88
83
78
72
67
62
57
3,660
3,680
113
107
101
95
89
84
79
74
68
63
58
3,680
3,700
115
108
102
96
90
85
80
75
69
64
59
3,700
3,720
116
110
104
98
92
86
81
76
71
65
60
3,720
3,740
117
111
105
99
93
87
82
77
72
66
61
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-160
Monthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
3,740
3,760
118
112
106
100
94
88
83
78
73
67
62
3,760
3,780
120
114
107
101
95
90
84
79
74
69
63
3,780
3,800
121
115
109
103
97
91
85
80
75
70
64
3,800
3,820
122
116
110
104
98
92
87
81
76
71
66
3,820
3,840
124
117
111
105
99
93
88
82
77
72
67
3,840
3,860
125
119
113
106
100
94
89
83
78
73
68
3,860
3,880
126
120
114
108
102
96
90
85
79
74
69
3,880
3,900
127
121
115
109
103
97
91
86
80
75
70
3,900
3,920
129
123
116
110
104
98
92
87
82
76
71
3,920
3,940
130
124
118
112
106
99
93
88
83
77
72
3,940
3,960
131
125
119
113
107
101
95
89
84
78
73
3,960
3,980
132
126
120
114
108
102
96
90
85
80
74
3,980
4,000
134
128
122
115
109
103
97
91
86
81
75
4,000
4,020
135
129
123
117
111
105
98
92
87
82
77
4,020
4,040
136
130
124
118
112
106
100
94
88
83
78
4,040
4,060
138
131
125
119
113
107
101
95
89
84
79
4,060
4,080
139
133
127
121
114
108
102
96
90
85
80
4,080
4,100
140
134
128
122
116
110
104
97
91
86
81
4,100
4,120
141
135
129
123
117
111
105
99
93
87
82
4,120
4,140
143
137
131
124
118
112
106
100
94
88
83
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-161
Monthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
4,140
4,160
144
138
132
126
120
113
107
101
95
89
84
4,160
4,180
145
139
133
127
121
115
109
103
96
91
85
4,180
4,200
147
140
134
128
122
116
110
104
98
92
86
4,200
4,220
148
142
136
130
123
117
111
105
99
93
88
4,220
4,240
149
143
137
131
125
119
113
106
100
94
89
4,240
4,260
151
144
138
132
126
120
114
108
102
95
90
4,260
4,280
152
146
139
133
127
121
115
109
103
97
91
4,280
4,300
154
147
141
135
129
122
116
110
104
98
92
4,300
4,320
155
148
142
136
130
124
118
112
105
99
93
4,320
4,340
156
150
143
137
131
125
119
113
107
101
95
4,340
4,360
158
151
145
138
132
126
120
114
108
102
96
4,360
4,380
159
153
146
140
134
128
121
115
109
103
97
4,380
4,400
160
154
147
141
135
129
123
117
111
104
98
4,400
4,420
162
155
149
142
136
130
124
118
112
106
100
4,420
4,440
163
157
150
144
138
131
125
119
113
107
101
4,440
4,460
164
158
151
145
139
133
127
120
114
108
102
4,460
4,480
166
159
153
146
140
134
128
122
116
110
103
4,480
4,500
167
161
154
148
141
135
129
123
117
111
105
4,500
4,520
169
162
156
149
143
137
130
124
118
112
106
4,520
4,540
170
163
157
150
144
138
132
126
120
113
107
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-162
Monthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
4,540
4,560
171
165
158
152
145
139
133
127
121
115
109
4,560
4,580
173
166
160
153
147
140
134
128
122
116
110
4,580
4,600
174
167
161
155
148
142
136
129
123
117
111
4,600
4,620
175
169
162
156
149
143
137
131
125
119
112
4,620
4,640
177
170
164
157
151
144
138
132
126
120
114
4,640
4,660
178
172
165
159
152
146
139
133
127
121
115
4,660
4,680
179
173
166
160
153
147
141
135
128
122
116
4,680
4,700
181
174
168
161
155
148
142
136
130
124
118
4,700
4,720
182
176
169
163
156
150
143
137
131
125
119
4,720
4,740
183
177
171
164
158
151
145
138
132
126
120
4,740
4,760
185
178
172
165
159
152
146
140
134
127
121
4,760
4,780
186
180
173
167
160
154
147
141
135
129
123
4,780
4,800
188
181
175
168
162
155
149
142
136
130
124
4,800
4,820
189
182
176
169
163
157
150
144
137
131
125
4,820
4,840
190
184
177
171
164
158
151
145
139
133
127
4,840
4,860
192
185
179
172
166
159
153
146
140
134
128
4,860
4,880
193
187
180
174
167
161
154
148
141
135
129
4,880
4,900
194
188
181
175
168
162
155
149
143
136
130
4,900
4,920
196
189
183
176
170
163
157
150
144
138
132
4,920
4,940
197
191
184
178
171
165
158
152
145
139
133
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-163
Monthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
4,940
4,960
198
192
185
179
173
166
160
153
147
140
134
4,960
4,980
200
193
187
180
174
167
161
154
148
142
135
4,980
5,000
201
195
188
182
175
169
162
156
149
143
137
5,000
5,020
203
196
190
183
177
170
164
157
151
144
138
5,020
5,040
204
197
191
184
178
171
165
159
152
146
139
5,040
5,060
205
199
192
186
179
173
166
160
153
147
141
5,060
5,080
207
200
194
187
181
174
168
161
155
148
142
5,080
5,100
208
201
195
189
182
176
169
163
156
150
143
5,100
5,120
209
203
196
190
183
177
170
164
157
151
145
5,120
5,140
211
204
198
191
185
178
172
165
159
152
146
5,140
5,160
212
206
199
193
186
180
173
167
160
154
147
5,160
5,180
213
207
200
194
187
181
175
168
162
155
149
5,180
5,200
215
208
202
195
189
182
176
169
163
156
150
5,200
5,220
216
210
203
197
190
184
177
171
164
158
151
5,220
5,240
217
211
205
198
192
185
179
172
166
159
153
5,240
5,260
219
212
206
199
193
186
180
173
167
161
154
5,260
5,280
220
214
207
201
194
188
181
175
168
162
155
5,280
5,300
222
215
209
202
196
189
183
176
170
163
157
5,300
5,320
223
216
210
203
197
191
184
178
171
165
158
5,320
5,340
224
218
211
205
198
192
185
179
172
166
159
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-164
Monthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
5,340
5,360
226
219
213
206
200
193
187
180
174
167
161
5,360
5,380
227
221
214
208
201
195
188
182
175
169
162
5,380
5,400
228
222
215
209
202
196
189
183
177
170
164
5,400
5,420
230
223
217
210
204
197
191
184
178
171
165
5,420
5,440
231
225
218
212
205
199
192
186
179
173
166
5,440
5,460
232
226
219
213
207
200
194
187
181
174
168
5,460
5,480
234
227
221
214
208
201
195
188
182
175
169
5,480
5,500
235
229
222
216
209
203
196
190
183
177
170
5,500
5,520
237
230
224
217
211
204
198
191
185
178
172
5,520
5,540
238
231
225
218
212
205
199
193
186
180
173
5,540
5,560
239
233
226
220
213
207
200
194
187
181
174
5,560
5,580
241
234
228
221
215
208
202
195
189
182
176
5,580
5,600
242
235
229
223
216
210
203
197
190
184
177
5,600
5,620
243
237
230
224
217
211
204
198
191
185
179
5,620
5,640
245
238
232
225
219
212
206
199
193
186
180
5,640
5,660
246
240
233
227
220
214
207
201
194
188
181
5,660
5,680
247
241
234
228
221
215
209
202
196
189
183
5,680
5,700
249
242
236
229
223
216
210
203
197
190
184
5,700
5,720
250
244
237
231
224
218
211
205
198
192
185
5,720
5,740
251
245
239
232
226
219
213
206
200
193
187
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-165
Monthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
5,740
5,760
253
246
240
233
227
220
214
207
201
195
188
5,760
5,780
254
248
241
235
228
222
215
209
202
196
189
5,780
5,800
256
249
243
236
230
223
217
210
204
197
191
5,800
5,820
257
250
244
237
231
225
218
212
205
199
192
5,820
5,840
258
252
245
239
232
226
219
213
206
200
193
5,840
5,860
260
253
247
240
234
227
221
214
208
201
195
5,860
5,880
261
255
248
242
235
229
222
216
209
203
196
5,880
5,900
262
256
249
243
236
230
223
217
211
204
198
5,900
5,920
264
257
251
244
238
231
225
218
212
205
199
5,920
5,940
265
259
252
246
239
233
226
220
213
207
200
5,940
5,960
266
260
253
247
241
234
228
221
215
208
202
5,960
5,980
268
261
255
248
242
235
229
222
216
209
203
5,980
6,000
269
263
256
250
243
237
230
224
217
211
204
6,000
6,020
271
264
258
251
245
238
232
225
219
212
206
6,020
6,040
272
265
259
252
246
239
233
227
220
214
207
6,040
6,060
273
267
260
254
247
241
234
228
221
215
208
6,060
6,080
275
268
262
255
249
242
236
229
223
216
210
6,080
6,100
276
269
263
257
250
244
237
231
224
218
211
6,100
6,120
277
271
264
258
251
245
238
232
225
219
213
6,120
6,140
279
272
266
259
253
246
240
233
227
220
214
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-166
Monthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
6,140
6,160
280
274
267
261
254
248
241
235
228
222
215
6,160
6,180
282
275
268
262
255
249
243
236
230
223
217
6,180
6,200
283
276
270
263
257
250
244
237
231
224
218
6,200
6,220
284
278
271
265
258
252
245
239
232
226
219
6,220
6,240
286
279
273
266
260
253
247
240
234
227
221
6,240
6,260
287
280
274
267
261
254
248
241
235
229
222
6,260
6,280
289
282
275
269
262
256
249
243
236
230
223
6,280
6,300
290
283
277
270
264
257
251
244
238
231
225
6,300
6,320
292
285
278
271
265
259
252
246
239
233
226
6,320
6,340
293
286
279
273
266
260
253
247
240
234
227
6,340
6,360
295
288
281
274
268
261
255
248
242
235
229
6,360
6,380
296
289
282
276
269
263
256
250
243
237
230
6,380
6,400
297
291
284
277
270
264
257
251
245
238
232
6,400
6,420
299
292
285
278
272
265
259
252
246
239
233
6,420
6,440
300
293
287
280
273
267
260
254
247
241
234
6,440
6,460
302
295
288
281
275
268
262
255
249
242
236
6,460
6,480
303
296
289
283
276
269
263
256
250
243
237
6,480
6,500
305
298
291
284
277
271
264
258
251
245
238
6,500
6,520
306
299
292
285
279
272
266
259
253
246
240
6,520
6,540
307
301
294
287
280
273
267
261
254
248
241
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-167
Monthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
6,540
6,560
309
302
295
288
281
275
268
262
255
249
242
6,560
6,580
310
303
297
290
283
276
270
263
257
250
244
6,580
6,600
312
305
298
291
284
278
271
265
258
252
245
6,600
6,620
313
306
299
293
286
279
272
266
259
253
247
6,620
6,640
315
308
301
294
287
280
274
267
261
254
248
6,640
6,660
316
309
302
296
289
282
275
269
262
256
249
6,660
6,680
318
311
304
297
290
283
277
270
264
257
251
6,680
6,700
319
312
305
298
292
285
278
271
265
258
252
6,700
6,720
320
314
307
300
293
286
279
273
266
260
253
6,720
6,740
322
315
308
301
294
288
281
274
268
261
255
6,740
6,760
323
316
310
303
296
289
282
275
269
263
256
6,760
6,780
325
318
311
304
297
290
284
277
270
264
257
6,780
6,800
326
319
312
306
299
292
285
278
272
265
259
6,800
6,820
328
321
314
307
300
293
286
280
273
267
260
6,820
6,840
329
322
315
308
302
295
288
281
274
268
261
6,840
6,860
331
324
317
310
303
296
289
282
276
269
263
6,860
6,880
332
325
318
311
304
298
291
284
277
271
264
6,880
6,900
333
327
320
313
306
299
292
285
279
272
266
6,900
6,920
335
328
321
314
307
301
294
287
280
273
267
6,920
6,940
336
329
323
316
309
302
295
288
281
275
268
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-168
Monthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
6,940
6,960
338
331
324
317
310
303
297
290
283
276
270
6,960
6,980
339
332
325
319
312
305
298
291
284
277
271
6,980
7,000
341
334
327
320
313
306
299
293
286
279
272
7,000
7,020
342
335
328
321
315
308
301
294
287
280
274
7,020
7,040
343
337
330
323
316
309
302
295
289
282
275
7,040
7,060
345
338
331
324
317
311
304
297
290
283
276
7,060
7,080
346
339
333
326
319
312
305
298
291
285
278
7,080
7,100
348
341
334
327
320
313
307
300
293
286
279
7,100
7,120
349
342
335
329
322
315
308
301
294
287
281
7,120
7,140
351
344
337
330
323
316
309
303
296
289
282
7,140
7,160
352
345
338
332
325
318
311
304
297
290
283
7,160
7,180
354
347
340
333
326
319
312
305
299
292
285
7,180
7,200
355
348
341
334
328
321
314
307
300
293
286
7,200
7,220
356
350
343
336
329
322
315
308
302
295
288
7,220
7,240
358
351
344
337
330
324
317
310
303
296
289
7,240
7,260
359
352
346
339
332
325
318
311
304
298
291
7,260
7,280
361
354
347
340
333
326
320
313
306
299
292
7,280
7,300
362
355
348
342
335
328
321
314
307
300
294
7,300
7,320
364
357
350
343
336
329
322
316
309
302
295
7,320
7,340
365
358
351
344
338
331
324
317
310
303
296
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-169
Monthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
7,340
7,360
367
360
353
346
339
332
325
318
312
305
298
7,360
7,380
368
361
354
347
340
334
327
320
313
306
299
7,380
7,400
369
363
356
349
342
335
328
321
314
308
301
7,400
7,420
371
364
357
350
343
337
330
323
316
309
302
7,420
7,440
372
365
359
352
345
338
331
324
317
310
304
7,440
7,460
374
367
360
353
346
339
333
326
319
312
305
7,460
7,480
375
368
361
355
348
341
334
327
320
313
307
7,480
7,500
377
370
363
356
349
342
335
329
322
315
308
7,500
7,520
378
371
364
357
351
344
337
330
323
316
309
7,520
7,540
379
373
366
359
352
345
338
331
325
318
311
7,540
7,560
381
374
367
360
353
347
340
333
326
319
312
7,560
7,580
382
375
369
362
355
348
341
334
327
321
314
7,580
7,600
384
377
370
363
356
349
343
336
329
322
315
7,600
7,620
385
378
371
365
358
351
344
337
330
323
317
7,620
7,640
387
380
373
366
359
352
345
339
332
325
318
7,640
7,660
388
381
374
368
361
354
347
340
333
326
319
7,660
7,680
390
383
376
369
362
355
348
341
335
328
321
7,680
7,700
391
384
377
370
364
357
350
343
336
329
322
7,700
7,720
392
386
379
372
365
358
351
344
338
331
324
7,720
7,740
394
387
380
373
366
360
353
346
339
332
325
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-170
Monthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
7,740
7,760
395
388
382
375
368
361
354
347
340
334
327
7,760
7,780
397
390
383
376
369
362
356
349
342
335
328
7,780
7,800
398
391
384
378
371
364
357
350
343
336
330
7,800
7,820
400
393
386
379
372
365
358
352
345
338
331
7,820
7,840
401
394
387
380
374
367
360
353
346
339
332
7,840
7,860
403
396
389
382
375
368
361
354
348
341
334
7,860
7,880
404
397
390
383
376
370
363
356
349
342
335
7,880
7,900
405
399
392
385
378
371
364
357
350
344
337
7,900
7,920
407
400
393
386
379
373
366
359
352
345
338
7,920
7,940
408
401
395
388
381
374
367
360
353
346
340
7,940
7,960
410
403
396
389
382
375
369
362
355
348
341
7,960
7,980
411
404
397
391
384
377
370
363
356
349
343
7,980
8,000
413
406
399
392
385
378
371
365
358
351
344
8,000
8,020
414
407
400
393
387
380
373
366
359
352
345
8,020
8,040
415
409
402
395
388
381
374
367
361
354
347
8,040
8,060
417
410
403
396
389
383
376
369
362
355
348
8,060
8,080
418
411
405
398
391
384
377
370
363
357
350
8,080
8,100
420
413
406
399
392
385
379
372
365
358
351
8,100
8,120
421
414
407
401
394
387
380
373
366
359
353
8,120
8,140
423
416
409
402
395
388
381
375
368
361
354
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-171
Monthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
8,140
8,160
424
417
410
404
397
390
383
376
369
362
355
8,160
8,180
426
419
412
405
398
391
384
377
371
364
357
8,180
8,200
427
420
413
406
400
393
386
379
372
365
358
8,200
8,220
429
422
415
408
401
394
387
380
374
367
360
8,220
8,240
430
423
416
409
402
396
389
382
375
368
361
8,240
8,260
432
425
418
411
404
397
390
383
376
370
363
8,260
8,280
433
426
419
412
405
398
392
385
378
371
364
8,280
8,300
435
428
420
414
407
400
393
386
379
372
366
8,300
8,320
436
429
422
415
408
401
394
388
381
374
367
8,320
8,340
438
431
423
416
410
403
396
389
382
375
368
8,340
8,360
439
432
425
418
411
404
397
390
384
377
370
8,360
8,380
441
434
426
419
412
406
399
392
385
378
371
8,380
8,400
442
435
428
421
414
407
400
393
386
380
373
8,400
8,420
444
437
429
422
415
409
402
395
388
381
374
8,420
8,440
445
438
431
424
417
410
403
396
389
382
376
8,440
8,460
447
440
432
425
418
411
405
398
391
384
377
8,460
8,480
448
441
434
427
420
413
406
399
392
385
379
8,480
8,500
450
443
435
428
421
414
407
401
394
387
380
8,500
8,520
452
444
437
430
423
416
409
402
395
388
381
8,520
8,540
453
446
439
431
424
417
410
403
397
390
383
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-172
Monthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
8,540
8,560
455
447
440
433
426
419
412
405
398
391
384
8,560
8,580
456
449
442
434
427
420
413
406
399
393
386
8,580
8,600
458
450
443
436
429
421
415
408
401
394
387
8,600
8,620
459
452
445
437
430
423
416
409
402
395
389
8,620
8,640
461
453
446
439
432
424
417
411
404
397
390
8,640
8,660
462
455
448
440
433
426
419
412
405
398
391
8,660
8,680
464
456
449
442
435
427
420
413
407
400
393
8,680
8,700
465
458
451
443
436
429
422
415
408
401
394
8,700
8,720
467
459
452
445
438
430
423
416
410
403
396
8,720
8,740
468
461
454
446
439
432
425
418
411
404
397
8,740
8,760
470
463
455
448
441
434
426
419
412
406
399
8,760
8,780
471
464
457
450
442
435
428
421
414
407
400
8,780
8,800
473
466
458
451
444
437
429
422
415
408
402
8,800
8,820
474
467
460
453
445
438
431
424
417
410
403
8,820
8,840
476
469
461
454
447
440
432
425
418
411
404
8,840
8,860
477
470
463
456
448
441
434
427
420
413
406
8,860
8,880
479
472
464
457
450
443
435
428
421
414
407
8,880
8,900
480
473
466
459
451
444
437
430
422
416
409
8,900
8,920
482
475
467
460
453
446
438
431
424
417
410
8,920
8,940
483
476
469
462
454
447
440
433
425
418
412
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-173
Monthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
8,940
8,960
485
478
470
463
456
449
441
434
427
420
413
8,960
8,980
486
479
472
465
457
450
443
436
429
421
415
8,980
9,000
488
481
473
466
459
452
445
437
430
423
416
9,000
9,020
490
482
475
468
461
453
446
439
432
424
417
9,020
9,040
491
484
477
469
462
455
448
440
433
426
419
9,040
9,060
493
485
478
471
464
456
449
442
435
427
420
9,060
9,080
494
487
480
472
465
458
451
443
436
429
422
9,080
9,100
496
488
481
474
467
459
452
445
438
430
423
9,100
9,120
497
490
483
475
468
461
454
446
439
432
425
9,120
9,140
499
491
484
477
470
462
455
448
441
433
426
9,140
9,160
500
493
486
478
471
464
457
449
442
435
428
9,160
9,180
502
494
487
480
473
465
458
451
444
436
429
9,180
9,200
503
496
489
481
474
467
460
452
445
438
431
9,200
9,220
505
497
490
483
476
468
461
454
447
440
432
9,220
9,240
506
499
492
484
477
470
463
456
448
441
434
9,240
9,260
508
501
493
486
479
472
464
457
450
443
435
9,260
9,280
509
502
495
488
480
473
466
459
451
444
437
9,280
9,300
511
504
496
489
482
475
467
460
453
446
438
9,300
9,320
512
505
498
491
483
476
469
462
454
447
440
9,320
9,340
514
507
499
492
485
478
470
463
456
449
441
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-174
Monthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
9,340
9,360
515
508
501
494
486
479
472
465
457
450
443
9,360
9,380
517
510
502
495
488
481
473
466
459
452
444
9,380
9,400
518
511
504
497
489
482
475
468
460
453
446
9,400
9,420
520
513
505
498
491
484
476
469
462
455
447
9,420
9,440
521
514
507
500
492
485
478
471
463
456
449
9,440
9,460
523
516
508
501
494
487
479
472
465
458
450
9,460
9,480
524
517
510
503
495
488
481
474
467
459
452
9,480
9,500
526
519
511
504
497
490
483
475
468
461
454
9,500
9,520
528
520
513
506
499
491
484
477
470
462
455
9,520
9,540
529
522
515
507
500
493
486
478
471
464
457
9,540
9,560
531
523
516
509
502
494
487
480
473
465
458
9,560
9,580
532
525
518
510
503
496
489
481
474
467
460
9,580
9,600
534
526
519
512
505
497
490
483
476
468
461
9,600
9,620
535
528
521
513
506
499
492
484
477
470
463
9,620
9,640
537
529
522
515
508
500
493
486
479
471
464
9,640
9,660
538
531
524
516
509
502
495
487
480
473
466
9,660
9,680
540
532
525
518
511
503
496
489
482
474
467
9,680
9,700
541
534
527
519
512
505
498
490
483
476
469
9,700
9,720
543
535
528
521
514
506
499
492
485
478
470
9,720
9,740
544
537
530
522
515
508
501
494
486
479
472
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-175
Monthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
9,740
9,760
546
539
531
524
517
510
502
495
488
481
473
9,760
9,780
547
540
533
526
518
511
504
497
489
482
475
9,780
9,800
549
542
534
527
520
513
505
498
491
484
476
9,800
9,820
550
543
536
529
521
514
507
500
492
485
478
9,820
9,840
552
545
537
530
523
516
508
501
494
487
479
9,840
9,860
553
546
539
532
524
517
510
503
495
488
481
9,860
9,880
555
548
540
533
526
519
511
504
497
490
482
9,880
9,900
556
549
542
535
527
520
513
506
498
491
484
9,900
9,920
558
551
543
536
529
522
514
507
500
493
485
9,920
9,940
559
552
545
538
530
523
516
509
501
494
487
9,940
9,960
561
554
546
539
532
525
517
510
503
496
488
9,960
9,980
562
555
548
541
533
526
519
512
505
497
490
9,980
10,000
564
557
549
542
535
528
521
513
506
499
492
10,000
10,020
566
558
551
544
537
529
522
515
508
500
493
10,020
10,040
567
560
553
545
538
531
524
516
509
502
495
10,040
10,060
569
561
554
547
540
532
525
518
511
503
496
10,060
10,080
570
563
556
548
541
534
527
519
512
505
498
10,080
10,100
572
564
557
550
543
535
528
521
514
506
499
10,100
10,120
573
566
559
551
544
537
530
522
515
508
501
10,120
10,140
575
567
560
553
546
538
531
524
517
509
502
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-176
Monthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
10,140
10,160
576
569
562
554
547
540
533
525
518
511
504
10,160
10,180
578
570
563
556
549
541
534
527
520
512
505
10,180
10,200
579
572
565
557
550
543
536
528
521
514
507
10,200
10,220
581
573
566
559
552
544
537
530
523
516
508
10,220
10,240
582
575
568
560
553
546
539
532
524
517
510
10,240
10,260
584
577
569
562
555
548
540
533
526
519
511
10,260
10,280
585
578
571
564
556
549
542
535
527
520
513
10,280
10,300
587
580
572
565
558
551
543
536
529
522
514
10,300
10,320
588
581
574
567
559
552
545
538
530
523
516
10,320
10,340
590
583
575
568
561
554
546
539
532
525
517
10,340
10,360
591
584
577
570
562
555
548
541
533
526
519
10,360
10,380
593
586
578
571
564
557
549
542
535
528
520
10,380
10,400
594
587
580
573
565
558
551
544
536
529
522
10,400
10,420
596
589
581
574
567
560
552
545
538
531
523
10,420
10,440
597
590
583
576
568
561
554
547
539
532
525
10,440
10,460
599
592
584
577
570
563
555
548
541
534
526
10,460
10,480
600
593
586
579
571
564
557
550
543
535
528
10,480
10,500
602
595
587
580
573
566
559
551
544
537
530
10,500
10,520
604
596
589
582
575
567
560
553
546
538
531
10,520
10,540
605
598
591
583
576
569
562
554
547
540
533
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-177
Monthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
10,540
10,560
607
599
592
585
578
570
563
556
549
541
534
10,560
10,580
608
601
594
586
579
572
565
557
550
543
536
10,580
10,600
610
602
595
588
581
573
566
559
552
544
537
10,600
10,620
611
604
597
589
582
575
568
560
553
546
539
10,620
10,640
613
605
598
591
584
576
569
562
555
547
540
10,640
10,660
614
607
600
592
585
578
571
563
556
549
542
10,660
10,680
616
608
601
594
587
579
572
565
558
550
543
10,680
10,700
617
610
603
595
588
581
574
566
559
552
545
10,700
10,720
619
611
604
597
590
582
575
568
561
554
546
10,720
10,740
620
613
606
598
591
584
577
570
562
555
548
10,740
10,760
622
615
607
600
593
586
578
571
564
557
549
10,760
10,780
623
616
609
602
594
587
580
573
565
558
551
10,780
10,800
625
618
610
603
596
589
581
574
567
560
552
10,800
10,820
626
619
612
605
597
590
583
576
568
561
554
10,820
10,840
628
621
613
606
599
592
584
577
570
563
555
10,840
10,860
629
622
615
608
600
593
586
579
571
564
557
10,860
10,880
631
624
616
609
602
595
587
580
573
566
558
10,880
10,900
632
625
618
611
603
596
589
582
574
567
560
10,900
10,920
634
627
619
612
605
598
590
583
576
569
561
10,920
10,940
635
628
621
614
606
599
592
585
577
570
563
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-178
Monthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
10,940
10,960
637
630
622
615
608
601
593
586
579
572
564
10,960
10,980
638
631
624
617
609
602
595
588
581
573
566
10,980
11,000
640
633
625
618
611
604
597
589
582
575
568
11,000
11,020
642
634
627
620
613
605
598
591
584
576
569
11,020
11,040
643
636
629
621
614
607
600
592
585
578
571
11,040
11,060
645
637
630
623
616
608
601
594
587
579
572
11,060
11,080
646
639
632
624
617
610
603
595
588
581
574
11,080
11,100
648
640
633
626
619
611
604
597
590
582
575
11,100
11,120
649
642
635
627
620
613
606
598
591
584
577
11,120
11,140
651
643
636
629
622
614
607
600
593
585
578
11,140
11,160
652
645
638
630
623
616
609
601
594
587
580
11,160
11,180
654
646
639
632
625
617
610
603
596
588
581
11,180
11,200
655
648
641
633
626
619
612
604
597
590
583
11,200
11,220
657
649
642
635
628
620
613
606
599
592
584
11,220
11,240
658
651
644
636
629
622
615
608
600
593
586
11,240
11,260
660
653
645
638
631
624
616
609
602
595
587
11,260
11,280
661
654
647
640
632
625
618
611
603
596
589
11,280
11,300
663
656
648
641
634
627
619
612
605
598
590
11,300
11,320
664
657
650
643
635
628
621
614
606
599
592
11,320
11,340
666
659
651
644
637
630
622
615
608
601
593
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-179
Monthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
11,340
11,360
667
660
653
646
638
631
624
617
609
602
595
11,360
11,380
669
662
654
647
640
633
625
618
611
604
596
11,380
11,400
670
663
656
649
641
634
627
620
612
605
598
11,400
11,420
672
665
657
650
643
636
628
621
614
607
599
11,420
11,440
673
666
659
652
644
637
630
623
615
608
601
11,440
11,460
675
668
660
653
646
639
631
624
617
610
602
11,460
11,480
676
669
662
655
647
640
633
626
619
611
604
11,480
11,500
678
671
663
656
649
642
635
627
620
613
606
11,500
11,520
680
672
665
658
651
643
636
629
622
614
607
11,520
11,540
681
674
667
659
652
645
638
630
623
616
609
11,540
11,560
683
675
668
661
654
646
639
632
625
617
610
11,560
11,580
684
677
670
662
655
648
641
633
626
619
612
11,580
11,600
686
678
671
664
657
649
642
635
628
620
613
11,600
11,620
687
680
673
665
658
651
644
636
629
622
615
11,620
11,640
689
681
674
667
660
652
645
638
631
623
616
11,640
11,660
690
683
676
668
661
654
647
639
632
625
618
11,660
11,680
692
684
677
670
663
655
648
641
634
626
619
11,680
11,700
693
686
679
671
664
657
650
642
635
628
621
11,700
11,720
695
687
680
673
666
658
651
644
637
630
622
11,720
11,740
696
689
682
674
667
660
653
646
638
631
624
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-180
Monthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
11,740
11,760
698
691
683
676
669
662
654
647
640
633
625
11,760
11,780
699
692
685
678
670
663
656
649
641
634
627
11,780
11,800
701
694
686
679
672
665
657
650
643
636
628
11,800
11,820
702
695
688
681
673
666
659
652
644
637
630
11,820
11,840
704
697
689
682
675
668
660
653
646
639
631
11,840
11,860
705
698
691
684
676
669
662
655
647
640
633
11,860
11,880
707
700
692
685
678
671
663
656
649
642
634
11,880
11,900
708
701
694
687
679
672
665
658
650
643
636
11,900
11,920
710
703
695
688
681
674
666
659
652
645
637
11,920
11,940
711
704
697
690
682
675
668
661
653
646
639
11,940
11,960
713
706
698
691
684
677
669
662
655
648
640
11,960
11,980
714
707
700
693
685
678
671
664
657
649
642
11,980
12,000
716
709
701
694
687
680
673
665
658
651
644
12,000
12,020
718
710
703
696
689
681
674
667
660
652
645
12,020
12,040
719
712
705
697
690
683
676
668
661
654
647
12,040
12,060
721
713
706
699
692
684
677
670
663
655
648
12,060
12,080
722
715
708
700
693
686
679
671
664
657
650
12,080
12,100
724
716
709
702
695
687
680
673
666
658
651
12,100
12,120
725
718
711
703
696
689
682
674
667
660
653
12,120
12,140
727
719
712
705
698
690
683
676
669
661
654
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-181
Monthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
12,140
12,160
728
721
714
706
699
692
685
677
670
663
656
12,160
12,180
730
722
715
708
701
693
686
679
672
664
657
12,180
12,200
731
724
717
709
702
695
688
680
673
666
659
12,200
12,220
733
725
718
711
704
696
689
682
675
668
660
12,220
12,240
734
727
720
712
705
698
691
684
676
669
662
12,240
12,260
736
729
721
714
707
700
692
685
678
671
663
12,260
12,280
737
730
723
716
708
701
694
687
679
672
665
12,280
12,300
739
732
724
717
710
703
695
688
681
674
666
12,300
12,320
740
733
726
719
711
704
697
690
682
675
668
12,320
12,340
742
735
727
720
713
706
698
691
684
677
669
12,340
12,360
743
736
729
722
714
707
700
693
685
678
671
12,360
12,380
745
738
730
723
716
709
701
694
687
680
672
12,380
12,400
746
739
732
725
717
710
703
696
688
681
674
12,400
12,420
748
741
733
726
719
712
704
697
690
683
675
12,420
12,440
749
742
735
728
720
713
706
699
691
684
677
12,440
12,460
751
744
736
729
722
715
707
700
693
686
678
12,460
12,480
752
745
738
731
723
716
709
702
695
687
680
12,480
12,500
754
747
739
732
725
718
711
703
696
689
682
12,500
12,520
756
748
741
734
727
719
712
705
698
690
683
12,520
12,540
757
750
743
735
728
721
714
706
699
692
685
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-182
Monthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
12,540
12,560
759
751
744
737
730
722
715
708
701
693
686
12,560
12,580
760
753
746
738
731
724
717
709
702
695
688
12,580
12,600
762
754
747
740
733
725
718
711
704
696
689
12,600
12,620
763
756
749
741
734
727
720
712
705
698
691
12,620
12,640
765
757
750
743
736
728
721
714
707
699
692
12,640
12,660
766
759
752
744
737
730
723
715
708
701
694
12,660
12,680
768
760
753
746
739
731
724
717
710
702
695
12,680
12,700
769
762
755
747
740
733
726
718
711
704
697
12,700
12,720
771
763
756
749
742
734
727
720
713
706
698
12,720
12,740
772
765
758
750
743
736
729
722
714
707
700
12,740
12,760
774
767
759
752
745
738
730
723
716
709
701
12,760
12,780
775
768
761
754
746
739
732
725
717
710
703
12,780
12,800
777
770
762
755
748
741
733
726
719
712
704
12,800
12,820
778
771
764
757
749
742
735
728
720
713
706
12,820
12,840
780
773
765
758
751
744
736
729
722
715
707
12,840
12,860
781
774
767
760
752
745
738
731
723
716
709
12,860
12,880
783
776
768
761
754
747
739
732
725
718
710
12,880
12,900
784
777
770
763
755
748
741
734
726
719
712
12,900
12,920
786
779
771
764
757
750
742
735
728
721
713
12,920
12,940
787
780
773
766
758
751
744
737
729
722
715
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-183
Monthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
12,940
12,960
789
782
774
767
760
753
745
738
731
724
716
12,960
12,980
790
783
776
769
761
754
747
740
733
725
718
12,980
13,000
792
785
777
770
763
756
749
741
734
727
720
13,000
13,020
794
786
779
772
765
757
750
743
736
728
721
13,020
13,040
795
788
781
773
766
759
752
744
737
730
723
13,040
13,060
797
789
782
775
768
760
753
746
739
731
724
13,060
13,080
798
791
784
776
769
762
755
747
740
733
726
13,080
13,100
800
792
785
778
771
763
756
749
742
734
727
13,100
13,120
801
794
787
779
772
765
758
750
743
736
729
13,120
13,140
803
795
788
781
774
766
759
752
745
737
730
13,140
13,160
804
797
790
782
775
768
761
753
746
739
732
13,160
13,180
806
798
791
784
777
769
762
755
748
740
733
13,180
13,200
807
800
793
785
778
771
764
756
749
742
735
13,200
13,220
809
801
794
787
780
772
765
758
751
744
736
13,220
13,240
810
803
796
788
781
774
767
760
752
745
738
13,240
13,260
812
805
797
790
783
776
768
761
754
747
739
13,260
13,280
813
806
799
792
784
777
770
763
755
748
741
13,280
13,300
815
808
800
793
786
779
771
764
757
750
742
13,300
13,320
816
809
802
795
787
780
773
766
758
751
744
13,320
13,340
818
811
803
796
789
782
774
767
760
753
745
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-184
Monthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
13,340
13,360
819
812
805
798
790
783
776
769
761
754
747
13,360
13,380
821
814
806
799
792
785
777
770
763
756
748
13,380
13,400
822
815
808
801
793
786
779
772
764
757
750
13,400
13,420
824
817
809
802
795
788
780
773
766
759
751
13,420
13,440
825
818
811
804
796
789
782
775
767
760
753
13,440
13,460
827
820
812
805
798
791
783
776
769
762
754
13,460
13,480
828
821
814
807
799
792
785
778
771
763
756
13,480
13,500
830
823
815
808
801
794
787
779
772
765
758
13,500
13,520
832
824
817
810
803
795
788
781
774
766
759
13,520
13,540
833
826
819
811
804
797
790
782
775
768
761
13,540
13,560
835
827
820
813
806
798
791
784
777
769
762
13,560
13,580
836
829
822
814
807
800
793
785
778
771
764
13,580
13,600
838
830
823
816
809
801
794
787
780
772
765
13,600
13,620
839
832
825
817
810
803
796
788
781
774
767
13,620
13,640
841
833
826
819
812
804
797
790
783
775
768
13,640
13,660
842
835
828
820
813
806
799
791
784
777
770
13,660
13,680
844
836
829
822
815
807
800
793
786
778
771
13,680
13,700
845
838
831
823
816
809
802
794
787
780
773
13,700
13,720
847
839
832
825
818
810
803
796
789
782
774
13,720
13,740
848
841
834
826
819
812
805
798
790
783
776
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-185
Monthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
13,740
13,760
850
843
835
828
821
814
806
799
792
785
777
13,760
13,780
851
844
837
830
822
815
808
801
793
786
779
13,780
13,800
853
846
838
831
824
817
809
802
795
788
780
13,800
13,820
854
847
840
833
825
818
811
804
796
789
782
13,820
13,840
856
849
841
834
827
820
812
805
798
791
783
13,840
13,860
857
850
843
836
828
821
814
807
799
792
785
13,860
13,880
859
852
844
837
830
823
815
808
801
794
786
13,880
13,900
860
853
846
839
831
824
817
810
802
795
788
13,900
13,920
862
855
847
840
833
826
818
811
804
797
789
13,920
13,940
863
856
849
842
834
827
820
813
805
798
791
13,940
13,960
865
858
850
843
836
829
821
814
807
800
792
13,960
13,980
866
859
852
845
837
830
823
816
809
801
794
13,980
14,000
868
861
853
846
839
832
825
817
810
803
796
14,000
14,020
870
862
855
848
841
833
826
819
812
804
797
14,020
14,040
871
864
857
849
842
835
828
820
813
806
799
14,040
14,060
873
865
858
851
844
836
829
822
815
807
800
14,060
14,080
874
867
860
852
845
838
831
823
816
809
802
14,080
14,100
876
868
861
854
847
839
832
825
818
810
803
14,100
14,120
877
870
863
855
848
841
834
826
819
812
805
14,120
14,140
879
871
864
857
850
842
835
828
821
813
806
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-186
Monthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
14,140
14,160
880
873
866
858
851
844
837
829
822
815
808
14,160
14,180
882
874
867
860
853
845
838
831
824
816
809
14,180
14,200
883
876
869
861
854
847
840
832
825
818
811
14,200
14,220
885
877
870
863
856
848
841
834
827
820
812
14,220
14,240
886
879
872
864
857
850
843
836
828
821
814
14,240
14,260
888
881
873
866
859
852
844
837
830
823
815
14,260
14,280
889
882
875
868
860
853
846
839
831
824
817
14,280
14,300
891
884
876
869
862
855
847
840
833
826
818
14,300
14,320
892
885
878
871
863
856
849
842
834
827
820
14,320
14,340
894
887
879
872
865
858
850
843
836
829
821
14,340
14,360
895
888
881
874
866
859
852
845
837
830
823
14,360
14,380
897
890
882
875
868
861
853
846
839
832
824
14,380
14,400
898
891
884
877
869
862
855
848
840
833
826
14,400
14,420
900
893
885
878
871
864
856
849
842
835
827
14,420
14,440
901
894
887
880
872
865
858
851
843
836
829
14,440
14,460
903
896
888
881
874
867
859
852
845
838
830
14,460
14,480
904
897
890
883
875
868
861
854
847
839
832
14,480
14,500
906
899
891
884
877
870
863
855
848
841
834
14,500
14,520
908
900
893
886
879
871
864
857
850
842
835
14,520
14,540
909
902
895
887
880
873
866
858
851
844
837
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-187
Monthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
14,540
14,560
911
903
896
889
882
874
867
860
853
845
838
14,560
14,580
912
905
898
890
883
876
869
861
854
847
840
14,580
14,600
914
906
899
892
885
877
870
863
856
848
841
14,600
14,620
915
908
901
893
886
879
872
864
857
850
843
14,620
14,640
917
909
902
895
888
880
873
866
859
851
844
14,640
14,660
918
911
904
896
889
882
875
867
860
853
846
14,660
14,680
920
912
905
898
891
883
876
869
862
854
847
14,680
14,700
921
914
907
899
892
885
878
870
863
856
849
14,700
14,720
923
915
908
901
894
886
879
872
865
858
850
14,720
14,740
924
917
910
902
895
888
881
874
866
859
852
14,740
14,760
926
919
911
904
897
890
882
875
868
861
853
14,760
14,780
927
920
913
906
898
891
884
877
869
862
855
14,780
14,800
929
922
914
907
900
893
885
878
871
864
856
14,800
14,820
930
923
916
909
901
894
887
880
872
865
858
14,820
14,840
932
925
917
910
903
896
888
881
874
867
859
14,840
14,860
933
926
919
912
904
897
890
883
875
868
861
14,860
14,880
935
928
920
913
906
899
891
884
877
870
862
14,880
14,900
936
929
922
915
907
900
893
886
878
871
864
14,900
14,920
938
931
923
916
909
902
894
887
880
873
865
14,920
14,940
939
932
925
918
910
903
896
889
881
874
867
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-188
Monthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
14,940
14,960
941
934
926
919
912
905
897
890
883
876
868
14,960
14,980
942
935
928
921
913
906
899
892
885
877
870
14,980
15,000
944
937
929
922
915
908
901
893
886
879
872
15,000
15,020
946
938
931
924
917
909
902
895
888
880
873
15,020
15,040
947
940
933
925
918
911
904
896
889
882
875
15,040
15,060
949
941
934
927
920
912
905
898
891
883
876
15,060
15,080
950
943
936
928
921
914
907
899
892
885
878
15,080
15,100
952
944
937
930
923
915
908
901
894
886
879
15,100
15,120
953
946
939
931
924
917
910
902
895
888
881
15,120
15,140
955
947
940
933
926
918
911
904
897
889
882
15,140
15,160
956
949
942
934
927
920
913
905
898
891
884
15,160
15,180
958
950
943
936
929
921
914
907
900
892
885
15,180
15,200
959
952
945
937
930
923
916
908
901
894
887
15,200
15,220
961
953
946
939
932
924
917
910
903
896
888
15,220
15,240
962
955
948
940
933
926
919
912
904
897
890
15,240
15,260
964
957
949
942
935
928
920
913
906
899
891
15,260
15,280
965
958
951
944
936
929
922
915
907
900
893
15,280
15,300
967
960
952
945
938
931
923
916
909
902
894
15,300
15,320
968
961
954
947
939
932
925
918
910
903
896
15,320
15,340
970
963
955
948
941
934
926
919
912
905
897
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-189
Monthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
15,340
15,360
971
964
957
950
942
935
928
921
913
906
899
15,360
15,380
973
966
958
951
944
937
929
922
915
908
900
15,380
15,400
974
967
960
953
945
938
931
924
916
909
902
15,400
15,420
976
969
961
954
947
940
932
925
918
911
903
15,420
15,440
977
970
963
956
948
941
934
927
919
912
905
15,440
15,460
979
972
964
957
950
943
935
928
921
914
906
15,460
15,480
980
973
966
959
951
944
937
930
923
915
908
15,480
15,500
982
975
967
960
953
946
939
931
924
917
910
15,500
15,520
984
976
969
962
955
947
940
933
926
918
911
15,520
15,540
985
978
971
963
956
949
942
934
927
920
913
15,540
15,560
987
979
972
965
958
950
943
936
929
921
914
15,560
15,580
988
981
974
966
959
952
945
937
930
923
916
15,580
15,600
990
982
975
968
961
953
946
939
932
924
917
15,600
15,620
991
984
977
969
962
955
948
940
933
926
919
15,620
15,640
993
985
978
971
964
956
949
942
935
927
920
15,640
15,660
994
987
980
972
965
958
951
943
936
929
922
15,660
15,680
996
988
981
974
967
959
952
945
938
930
923
15,680
15,700
997
990
983
975
968
961
954
946
939
932
925
15,700
15,720
999
991
984
977
970
962
955
948
941
934
926
15,720
15,740
1,000
993
986
978
971
964
957
950
942
935
928
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-190
Monthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
15,740
15,760
1,002
995
987
980
973
966
958
951
944
937
929
15,760
15,780
1,003
996
989
982
974
967
960
953
945
938
931
15,780
15,800
1,005
998
990
983
976
969
961
954
947
940
932
15,800
15,820
1,006
999
992
985
977
970
963
956
948
941
934
15,820
15,840
1,008
1,001
993
986
979
972
964
957
950
943
935
15,840
15,860
1,009
1,002
995
988
980
973
966
959
951
944
937
15,860
15,880
1,011
1,004
996
989
982
975
967
960
953
946
938
15,880
15,900
1,012
1,005
998
991
983
976
969
962
954
947
940
15,900
15,920
1,014
1,007
999
992
985
978
970
963
956
949
941
15,920
15,940
1,015
1,008
1,001
994
986
979
972
965
957
950
943
15,940
15,960
1,017
1,010
1,002
995
988
981
973
966
959
952
944
15,960
15,980
1,018
1,011
1,004
997
989
982
975
968
961
953
946
15,980
16,000
1,020
1,013
1,005
998
991
984
977
969
962
955
948
16,000
16,020
1,022
1,014
1,007
1,000
993
985
978
971
964
956
949
16,020
16,040
1,023
1,016
1,009
1,001
994
987
980
972
965
958
951
16,040
16,060
1,025
1,017
1,010
1,003
996
988
981
974
967
959
952
16,060
16,080
1,026
1,019
1,012
1,004
997
990
983
975
968
961
954
16,080
16,100
1,028
1,020
1,013
1,006
999
991
984
977
970
962
955
16,100
16,120
1,029
1,022
1,015
1,007
1,000
993
986
978
971
964
957
16,120
16,140
1,031
1,023
1,016
1,009
1,002
994
987
980
973
965
958
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-191
Monthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
16,140
16,160
1,032
1,025
1,018
1,010
1,003
996
989
981
974
967
960
16,160
16,180
1,034
1,026
1,019
1,012
1,005
997
990
983
976
968
961
16,180
16,200
1,035
1,028
1,021
1,013
1,006
999
992
984
977
970
963
16,200
16,220
1,037
1,029
1,022
1,015
1,008
1,000
993
986
979
972
964
16,220
16,240
1,038
1,031
1,024
1,016
1,009
1,002
995
988
980
973
966
16,240
16,260
1,040
1,033
1,025
1,018
1,011
1,004
996
989
982
975
967
16,260
16,280
1,041
1,034
1,027
1,020
1,012
1,005
998
991
983
976
969
16,280
16,300
1,043
1,036
1,028
1,021
1,014
1,007
999
992
985
978
970
16,300
16,320
1,044
1,037
1,030
1,023
1,015
1,008
1,001
994
986
979
972
16,320
16,340
1,046
1,039
1,031
1,024
1,017
1,010
1,002
995
988
981
973
16,340
16,360
1,047
1,040
1,033
1,026
1,018
1,011
1,004
997
989
982
975
16,360
16,380
1,049
1,042
1,034
1,027
1,020
1,013
1,005
998
991
984
976
16,380
16,400
1,050
1,043
1,036
1,029
1,021
1,014
1,007
1,000
992
985
978
16,400
16,420
1,052
1,045
1,037
1,030
1,023
1,016
1,008
1,001
994
987
979
16,420
16,440
1,053
1,046
1,039
1,032
1,024
1,017
1,010
1,003
995
988
981
16,440
16,460
1,055
1,048
1,040
1,033
1,026
1,019
1,011
1,004
997
990
982
16,460
16,480
1,056
1,049
1,042
1,035
1,027
1,020
1,013
1,006
999
991
984
16,480
16,500
1,058
1,051
1,043
1,036
1,029
1,022
1,015
1,007
1,000
993
986
16,500
16,520
1,060
1,052
1,045
1,038
1,031
1,023
1,016
1,009
1,002
994
987
16,520
16,540
1,061
1,054
1,047
1,039
1,032
1,025
1,018
1,010
1,003
996
989
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-192
Monthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
16,540
16,560
1,063
1,055
1,048
1,041
1,034
1,026
1,019
1,012
1,005
997
990
16,560
16,580
1,064
1,057
1,050
1,042
1,035
1,028
1,021
1,013
1,006
999
992
16,580
16,600
1,066
1,058
1,051
1,044
1,037
1,029
1,022
1,015
1,008
1,000
993
16,600
16,620
1,067
1,060
1,053
1,045
1,038
1,031
1,024
1,016
1,009
1,002
995
16,620
16,640
1,069
1,061
1,054
1,047
1,040
1,032
1,025
1,018
1,011
1,003
996
16,640
16,660
1,070
1,063
1,056
1,048
1,041
1,034
1,027
1,019
1,012
1,005
998
16,660
16,680
1,072
1,064
1,057
1,050
1,043
1,035
1,028
1,021
1,014
1,006
999
16,680
16,700
1,073
1,066
1,059
1,051
1,044
1,037
1,030
1,022
1,015
1,008
1,001
16,700
16,720
1,075
1,067
1,060
1,053
1,046
1,038
1,031
1,024
1,017
1,010
1,002
16,720
16,740
1,076
1,069
1,062
1,054
1,047
1,040
1,033
1,026
1,018
1,011
1,004
16,740
16,760
1,078
1,071
1,063
1,056
1,049
1,042
1,034
1,027
1,020
1,013
1,005
16,760
16,780
1,079
1,072
1,065
1,058
1,050
1,043
1,036
1,029
1,021
1,014
1,007
16,780
16,800
1,081
1,074
1,066
1,059
1,052
1,045
1,037
1,030
1,023
1,016
1,008
16,800
16,820
1,082
1,075
1,068
1,061
1,053
1,046
1,039
1,032
1,024
1,017
1,010
16,820
16,840
1,084
1,077
1,069
1,062
1,055
1,048
1,040
1,033
1,026
1,019
1,011
16,840
16,860
1,085
1,078
1,071
1,064
1,056
1,049
1,042
1,035
1,027
1,020
1,013
16,860
16,880
1,087
1,080
1,072
1,065
1,058
1,051
1,043
1,036
1,029
1,022
1,014
16,880
16,900
1,088
1,081
1,074
1,067
1,059
1,052
1,045
1,038
1,030
1,023
1,016
16,900
16,920
1,090
1,083
1,075
1,068
1,061
1,054
1,046
1,039
1,032
1,025
1,017
16,920
16,940
1,091
1,084
1,077
1,070
1,062
1,055
1,048
1,041
1,033
1,026
1,019
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-193
Monthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
16,940
16,960
1,093
1,086
1,078
1,071
1,064
1,057
1,049
1,042
1,035
1,028
1,020
16,960
16,980
1,094
1,087
1,080
1,073
1,065
1,058
1,051
1,044
1,037
1,029
1,022
16,980
17,000
1,096
1,089
1,081
1,074
1,067
1,060
1,053
1,045
1,038
1,031
1,024
17,000
17,020
1,098
1,090
1,083
1,076
1,069
1,061
1,054
1,047
1,040
1,032
1,025
17,020
17,040
1,099
1,092
1,085
1,077
1,070
1,063
1,056
1,048
1,041
1,034
1,027
17,040
17,060
1,101
1,093
1,086
1,079
1,072
1,064
1,057
1,050
1,043
1,035
1,028
17,060
17,080
1,102
1,095
1,088
1,080
1,073
1,066
1,059
1,051
1,044
1,037
1,030
17,080
17,100
1,104
1,096
1,089
1,082
1,075
1,067
1,060
1,053
1,046
1,038
1,031
17,100
17,120
1,105
1,098
1,091
1,083
1,076
1,069
1,062
1,054
1,047
1,040
1,033
17,120
17,140
1,107
1,099
1,092
1,085
1,078
1,070
1,063
1,056
1,049
1,041
1,034
17,140
17,160
1,108
1,101
1,094
1,086
1,079
1,072
1,065
1,057
1,050
1,043
1,036
17,160
17,180
1,110
1,102
1,095
1,088
1,081
1,073
1,066
1,059
1,052
1,044
1,037
17,180
17,200
1,111
1,104
1,097
1,089
1,082
1,075
1,068
1,060
1,053
1,046
1,039
17,200
17,220
1,113
1,105
1,098
1,091
1,084
1,076
1,069
1,062
1,055
1,048
1,040
17,220
17,240
1,114
1,107
1,100
1,092
1,085
1,078
1,071
1,064
1,056
1,049
1,042
17,240
17,260
1,116
1,109
1,101
1,094
1,087
1,080
1,072
1,065
1,058
1,051
1,043
17,260
17,280
1,117
1,110
1,103
1,096
1,088
1,081
1,074
1,067
1,059
1,052
1,045
17,280
17,300
1,119
1,112
1,104
1,097
1,090
1,083
1,075
1,068
1,061
1,054
1,046
17,300
17,320
1,120
1,113
1,106
1,099
1,091
1,084
1,077
1,070
1,062
1,055
1,048
17,320
17,340
1,122
1,115
1,107
1,100
1,093
1,086
1,078
1,071
1,064
1,057
1,049
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-194
Monthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
17,340
17,360
1,123
1,116
1,109
1,102
1,094
1,087
1,080
1,073
1,065
1,058
1,051
17,360
17,380
1,125
1,118
1,110
1,103
1,096
1,089
1,081
1,074
1,067
1,060
1,052
17,380
17,400
1,126
1,119
1,112
1,105
1,097
1,090
1,083
1,076
1,068
1,061
1,054
17,400
17,420
1,128
1,121
1,113
1,106
1,099
1,092
1,084
1,077
1,070
1,063
1,055
17,420
17,440
1,129
1,122
1,115
1,108
1,100
1,093
1,086
1,079
1,071
1,064
1,057
17,440
17,460
1,131
1,124
1,116
1,109
1,102
1,095
1,087
1,080
1,073
1,066
1,058
17,460
17,480
1,132
1,125
1,118
1,111
1,103
1,096
1,089
1,082
1,075
1,067
1,060
17,480
17,500
1,134
1,127
1,119
1,112
1,105
1,098
1,091
1,083
1,076
1,069
1,062
17,500
17,520
1,136
1,128
1,121
1,114
1,107
1,099
1,092
1,085
1,078
1,070
1,063
17,520
17,540
1,137
1,130
1,123
1,115
1,108
1,101
1,094
1,086
1,079
1,072
1,065
17,540
17,560
1,139
1,131
1,124
1,117
1,110
1,102
1,095
1,088
1,081
1,073
1,066
17,560
17,580
1,140
1,133
1,126
1,118
1,111
1,104
1,097
1,089
1,082
1,075
1,068
17,580
17,600
1,142
1,134
1,127
1,120
1,113
1,105
1,098
1,091
1,084
1,076
1,069
17,600
17,620
1,143
1,136
1,129
1,121
1,114
1,107
1,100
1,092
1,085
1,078
1,071
17,620
17,640
1,145
1,137
1,130
1,123
1,116
1,108
1,101
1,094
1,087
1,079
1,072
17,640
17,660
1,146
1,139
1,132
1,124
1,117
1,110
1,103
1,095
1,088
1,081
1,074
17,660
17,680
1,148
1,140
1,133
1,126
1,119
1,111
1,104
1,097
1,090
1,082
1,075
17,680
17,700
1,149
1,142
1,135
1,127
1,120
1,113
1,106
1,098
1,091
1,084
1,077
17,700
17,720
1,151
1,143
1,136
1,129
1,122
1,114
1,107
1,100
1,093
1,086
1,078
17,720
17,740
1,152
1,145
1,138
1,130
1,123
1,116
1,109
1,102
1,094
1,087
1,080
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-195
Monthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
17,740
17,760
1,154
1,147
1,139
1,132
1,125
1,118
1,110
1,103
1,096
1,089
1,081
17,760
17,780
1,155
1,148
1,141
1,134
1,126
1,119
1,112
1,105
1,097
1,090
1,083
17,780
17,800
1,157
1,150
1,142
1,135
1,128
1,121
1,113
1,106
1,099
1,092
1,084
17,800
17,820
1,158
1,151
1,144
1,137
1,129
1,122
1,115
1,108
1,100
1,093
1,086
17,820
17,840
1,160
1,153
1,145
1,138
1,131
1,124
1,116
1,109
1,102
1,095
1,087
17,840
17,860
1,161
1,154
1,147
1,140
1,132
1,125
1,118
1,111
1,103
1,096
1,089
17,860
17,880
1,163
1,156
1,148
1,141
1,134
1,127
1,119
1,112
1,105
1,098
1,090
17,880
17,900
1,164
1,157
1,150
1,143
1,135
1,128
1,121
1,114
1,106
1,099
1,092
17,900
17,920
1,166
1,159
1,151
1,144
1,137
1,130
1,122
1,115
1,108
1,101
1,093
17,920
17,940
1,167
1,160
1,153
1,146
1,138
1,131
1,124
1,117
1,109
1,102
1,095
17,940
17,960
1,169
1,162
1,154
1,147
1,140
1,133
1,125
1,118
1,111
1,104
1,096
17,960
17,980
1,170
1,163
1,156
1,149
1,141
1,134
1,127
1,120
1,113
1,105
1,098
17,980
18,000
1,172
1,165
1,157
1,150
1,143
1,136
1,129
1,121
1,114
1,107
1,100
18,000
18,020
1,174
1,166
1,159
1,152
1,145
1,137
1,130
1,123
1,116
1,108
1,101
18,020
18,040
1,175
1,168
1,161
1,153
1,146
1,139
1,132
1,124
1,117
1,110
1,103
18,040
18,060
1,177
1,169
1,162
1,155
1,148
1,140
1,133
1,126
1,119
1,111
1,104
18,060
18,080
1,178
1,171
1,164
1,156
1,149
1,142
1,135
1,127
1,120
1,113
1,106
18,080
18,100
1,180
1,172
1,165
1,158
1,151
1,143
1,136
1,129
1,122
1,114
1,107
18,100
18,120
1,181
1,174
1,167
1,159
1,152
1,145
1,138
1,130
1,123
1,116
1,109
18,120
18,140
1,183
1,175
1,168
1,161
1,154
1,146
1,139
1,132
1,125
1,117
1,110
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-196
Monthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
18,140
18,160
1,184
1,177
1,170
1,162
1,155
1,148
1,141
1,133
1,126
1,119
1,112
18,160
18,180
1,186
1,178
1,171
1,164
1,157
1,149
1,142
1,135
1,128
1,120
1,113
18,180
18,200
1,187
1,180
1,173
1,165
1,158
1,151
1,144
1,136
1,129
1,122
1,115
18,200
18,220
1,189
1,181
1,174
1,167
1,160
1,152
1,145
1,138
1,131
1,124
1,116
18,220
18,240
1,190
1,183
1,176
1,168
1,161
1,154
1,147
1,140
1,132
1,125
1,118
18,240
18,260
1,192
1,185
1,177
1,170
1,163
1,156
1,148
1,141
1,134
1,127
1,119
18,260
18,280
1,193
1,186
1,179
1,172
1,164
1,157
1,150
1,143
1,135
1,128
1,121
18,280
18,300
1,195
1,188
1,180
1,173
1,166
1,159
1,151
1,144
1,137
1,130
1,122
18,300
18,320
1,196
1,189
1,182
1,175
1,167
1,160
1,153
1,146
1,138
1,131
1,124
18,320
18,340
1,198
1,191
1,183
1,176
1,169
1,162
1,154
1,147
1,140
1,133
1,125
18,340
18,360
1,199
1,192
1,185
1,178
1,170
1,163
1,156
1,149
1,141
1,134
1,127
18,360
18,380
1,201
1,194
1,186
1,179
1,172
1,165
1,157
1,150
1,143
1,136
1,128
18,380
18,400
1,202
1,195
1,188
1,181
1,173
1,166
1,159
1,152
1,144
1,137
1,130
18,400
18,420
1,204
1,197
1,189
1,182
1,175
1,168
1,160
1,153
1,146
1,139
1,131
18,420
18,440
1,205
1,198
1,191
1,184
1,176
1,169
1,162
1,155
1,147
1,140
1,133
18,440
18,460
1,207
1,200
1,192
1,185
1,178
1,171
1,163
1,156
1,149
1,142
1,134
18,460
18,480
1,208
1,201
1,194
1,187
1,179
1,172
1,165
1,158
1,151
1,143
1,136
18,480
18,500
1,210
1,203
1,195
1,188
1,181
1,174
1,167
1,159
1,152
1,145
1,138
18,500
18,520
1,212
1,204
1,197
1,190
1,183
1,175
1,168
1,161
1,154
1,146
1,139
18,520
18,540
1,213
1,206
1,199
1,191
1,184
1,177
1,170
1,162
1,155
1,148
1,141
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-197
Monthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
18,540
18,560
1,215
1,207
1,200
1,193
1,186
1,178
1,171
1,164
1,157
1,149
1,142
18,560
18,580
1,216
1,209
1,202
1,194
1,187
1,180
1,173
1,165
1,158
1,151
1,144
18,580
18,600
1,218
1,210
1,203
1,196
1,189
1,181
1,174
1,167
1,160
1,152
1,145
18,600
18,620
1,219
1,212
1,205
1,197
1,190
1,183
1,176
1,168
1,161
1,154
1,147
18,620
18,640
1,221
1,213
1,206
1,199
1,192
1,184
1,177
1,170
1,163
1,155
1,148
18,640
18,660
1,222
1,215
1,208
1,200
1,193
1,186
1,179
1,171
1,164
1,157
1,150
18,660
18,680
1,224
1,216
1,209
1,202
1,195
1,187
1,180
1,173
1,166
1,158
1,151
18,680
18,700
1,225
1,218
1,211
1,203
1,196
1,189
1,182
1,174
1,167
1,160
1,153
18,700
18,720
1,227
1,219
1,212
1,205
1,198
1,190
1,183
1,176
1,169
1,162
1,154
18,720
18,740
1,228
1,221
1,214
1,206
1,199
1,192
1,185
1,178
1,170
1,163
1,156
18,740
18,760
1,230
1,223
1,215
1,208
1,201
1,194
1,186
1,179
1,172
1,165
1,157
18,760
18,780
1,231
1,224
1,217
1,210
1,202
1,195
1,188
1,181
1,173
1,166
1,159
18,780
18,800
1,233
1,226
1,218
1,211
1,204
1,197
1,189
1,182
1,175
1,168
1,160
18,800
18,820
1,234
1,227
1,220
1,213
1,205
1,198
1,191
1,184
1,176
1,169
1,162
18,820
18,840
1,236
1,229
1,221
1,214
1,207
1,200
1,192
1,185
1,178
1,171
1,163
18,840
18,860
1,237
1,230
1,223
1,216
1,208
1,201
1,194
1,187
1,179
1,172
1,165
18,860
18,880
1,239
1,232
1,224
1,217
1,210
1,203
1,195
1,188
1,181
1,174
1,166
18,880
18,900
1,240
1,233
1,226
1,219
1,211
1,204
1,197
1,190
1,182
1,175
1,168
18,900
18,920
1,242
1,235
1,227
1,220
1,213
1,206
1,198
1,191
1,184
1,177
1,169
18,920
18,940
1,243
1,236
1,229
1,222
1,214
1,207
1,200
1,193
1,185
1,178
1,171
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-198
Monthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
18,940
18,960
1,245
1,238
1,230
1,223
1,216
1,209
1,201
1,194
1,187
1,180
1,172
18,960
18,980
1,246
1,239
1,232
1,225
1,217
1,210
1,203
1,196
1,189
1,181
1,174
18,980
19,000
1,248
1,241
1,233
1,226
1,219
1,212
1,205
1,197
1,190
1,183
1,176
19,000
19,020
1,250
1,242
1,235
1,228
1,221
1,213
1,206
1,199
1,192
1,184
1,177
19,020
19,040
1,251
1,244
1,237
1,229
1,222
1,215
1,208
1,200
1,193
1,186
1,179
19,040
19,060
1,253
1,245
1,238
1,231
1,224
1,216
1,209
1,202
1,195
1,187
1,180
19,060
19,080
1,254
1,247
1,240
1,232
1,225
1,218
1,211
1,203
1,196
1,189
1,182
19,080
19,100
1,256
1,248
1,241
1,234
1,227
1,219
1,212
1,205
1,198
1,190
1,183
19,100
19,120
1,257
1,250
1,243
1,235
1,228
1,221
1,214
1,206
1,199
1,192
1,185
19,120
19,140
1,259
1,251
1,244
1,237
1,230
1,222
1,215
1,208
1,201
1,193
1,186
19,140
19,160
1,260
1,253
1,246
1,238
1,231
1,224
1,217
1,209
1,202
1,195
1,188
19,160
19,180
1,262
1,254
1,247
1,240
1,233
1,225
1,218
1,211
1,204
1,196
1,189
19,180
19,200
1,263
1,256
1,249
1,241
1,234
1,227
1,220
1,212
1,205
1,198
1,191
19,200
19,220
1,265
1,257
1,250
1,243
1,236
1,228
1,221
1,214
1,207
1,200
1,192
19,220
19,240
1,266
1,259
1,252
1,244
1,237
1,230
1,223
1,216
1,208
1,201
1,194
19,240
19,260
1,268
1,261
1,253
1,246
1,239
1,232
1,224
1,217
1,210
1,203
1,195
19,260
19,280
1,269
1,262
1,255
1,248
1,240
1,233
1,226
1,219
1,211
1,204
1,197
19,280
19,300
1,271
1,264
1,256
1,249
1,242
1,235
1,227
1,220
1,213
1,206
1,198
19,300
19,320
1,272
1,265
1,258
1,251
1,243
1,236
1,229
1,222
1,214
1,207
1,200
19,320
19,340
1,274
1,267
1,259
1,252
1,245
1,238
1,230
1,223
1,216
1,209
1,201
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-199
Monthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
19,340
19,360
1,275
1,268
1,261
1,254
1,246
1,239
1,232
1,225
1,217
1,210
1,203
19,360
19,380
1,277
1,270
1,262
1,255
1,248
1,241
1,233
1,226
1,219
1,212
1,204
19,380
19,400
1,278
1,271
1,264
1,257
1,249
1,242
1,235
1,228
1,220
1,213
1,206
19,400
19,420
1,280
1,273
1,265
1,258
1,251
1,244
1,236
1,229
1,222
1,215
1,207
19,420
19,440
1,281
1,274
1,267
1,260
1,252
1,245
1,238
1,231
1,223
1,216
1,209
19,440
19,460
1,283
1,276
1,268
1,261
1,254
1,247
1,239
1,232
1,225
1,218
1,210
19,460
19,480
1,284
1,277
1,270
1,263
1,255
1,248
1,241
1,234
1,227
1,219
1,212
19,480
19,500
1,286
1,279
1,271
1,264
1,257
1,250
1,243
1,235
1,228
1,221
1,214
19,500
19,520
1,288
1,280
1,273
1,266
1,259
1,251
1,244
1,237
1,230
1,222
1,215
19,520
19,540
1,289
1,282
1,275
1,267
1,260
1,253
1,246
1,238
1,231
1,224
1,217
19,540
19,560
1,291
1,283
1,276
1,269
1,262
1,254
1,247
1,240
1,233
1,225
1,218
19,560
19,580
1,292
1,285
1,278
1,270
1,263
1,256
1,249
1,241
1,234
1,227
1,220
19,580
19,600
1,294
1,286
1,279
1,272
1,265
1,257
1,250
1,243
1,236
1,228
1,221
19,600
19,620
1,295
1,288
1,281
1,273
1,266
1,259
1,252
1,244
1,237
1,230
1,223
19,620
19,640
1,297
1,289
1,282
1,275
1,268
1,260
1,253
1,246
1,239
1,231
1,224
19,640
19,660
1,298
1,291
1,284
1,276
1,269
1,262
1,255
1,247
1,240
1,233
1,226
19,660
19,680
1,300
1,292
1,285
1,278
1,271
1,263
1,256
1,249
1,242
1,234
1,227
19,680
19,700
1,301
1,294
1,287
1,279
1,272
1,265
1,258
1,250
1,243
1,236
1,229
19,700
19,720
1,303
1,295
1,288
1,281
1,274
1,266
1,259
1,252
1,245
1,238
1,230
19,720
19,740
1,304
1,297
1,290
1,282
1,275
1,268
1,261
1,254
1,246
1,239
1,232
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-200
Monthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
19,740
19,760
1,306
1,299
1,291
1,284
1,277
1,270
1,262
1,255
1,248
1,241
1,233
19,760
19,780
1,307
1,300
1,293
1,286
1,278
1,271
1,264
1,257
1,249
1,242
1,235
19,780
19,800
1,309
1,302
1,294
1,287
1,280
1,273
1,265
1,258
1,251
1,244
1,236
19,800
19,820
1,310
1,303
1,296
1,289
1,281
1,274
1,267
1,260
1,252
1,245
1,238
19,820
19,840
1,312
1,305
1,297
1,290
1,283
1,276
1,268
1,261
1,254
1,247
1,239
19,840
19,860
1,313
1,306
1,299
1,292
1,284
1,277
1,270
1,263
1,255
1,248
1,241
19,860
19,880
1,315
1,308
1,300
1,293
1,286
1,279
1,271
1,264
1,257
1,250
1,242
19,880
19,900
1,316
1,309
1,302
1,295
1,287
1,280
1,273
1,266
1,258
1,251
1,244
19,900
19,920
1,318
1,311
1,303
1,296
1,289
1,282
1,274
1,267
1,260
1,253
1,245
19,920
19,940
1,319
1,312
1,305
1,298
1,290
1,283
1,276
1,269
1,261
1,254
1,247
19,940
19,960
1,321
1,314
1,306
1,299
1,292
1,285
1,277
1,270
1,263
1,256
1,248
19,960
19,980
1,322
1,315
1,308
1,301
1,293
1,286
1,279
1,272
1,265
1,257
1,250
19,980
20,000
1,324
1,317
1,309
1,302
1,295
1,288
1,281
1,273
1,266
1,259
1,252
20,000
20,020
1,326
1,318
1,311
1,304
1,297
1,289
1,282
1,275
1,268
1,260
1,253
20,020
20,040
1,327
1,320
1,313
1,305
1,298
1,291
1,284
1,276
1,269
1,262
1,255
20,040
20,060
1,329
1,321
1,314
1,307
1,300
1,292
1,285
1,278
1,271
1,263
1,256
20,060
20,080
1,330
1,323
1,316
1,308
1,301
1,294
1,287
1,279
1,272
1,265
1,258
20,080
20,100
1,332
1,324
1,317
1,310
1,303
1,295
1,288
1,281
1,274
1,266
1,259
20,100
20,120
1,333
1,326
1,319
1,311
1,304
1,297
1,290
1,282
1,275
1,268
1,261
20,120
20,140
1,335
1,327
1,320
1,313
1,306
1,298
1,291
1,284
1,277
1,269
1,262
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-201
Monthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
20,140
20,160
1,336
1,329
1,322
1,314
1,307
1,300
1,293
1,285
1,278
1,271
1,264
20,160
20,180
1,338
1,330
1,323
1,316
1,309
1,301
1,294
1,287
1,280
1,272
1,265
20,180
20,200
1,339
1,332
1,325
1,317
1,310
1,303
1,296
1,288
1,281
1,274
1,267
20,200
20,220
1,341
1,333
1,326
1,319
1,312
1,304
1,297
1,290
1,283
1,276
1,268
20,220
20,240
1,342
1,335
1,328
1,320
1,313
1,306
1,299
1,292
1,284
1,277
1,270
20,240
20,260
1,344
1,337
1,329
1,322
1,315
1,308
1,300
1,293
1,286
1,279
1,271
20,260
20,280
1,345
1,338
1,331
1,324
1,316
1,309
1,302
1,295
1,287
1,280
1,273
20,280
20,300
1,347
1,340
1,332
1,325
1,318
1,311
1,303
1,296
1,289
1,282
1,274
20,300
20,320
1,348
1,341
1,334
1,327
1,319
1,312
1,305
1,298
1,290
1,283
1,276
20,320
20,340
1,350
1,343
1,335
1,328
1,321
1,314
1,306
1,299
1,292
1,285
1,277
20,340
20,360
1,351
1,344
1,337
1,330
1,322
1,315
1,308
1,301
1,293
1,286
1,279
20,360
20,380
1,353
1,346
1,338
1,331
1,324
1,317
1,309
1,302
1,295
1,288
1,280
20,380
20,400
1,354
1,347
1,340
1,333
1,325
1,318
1,311
1,304
1,296
1,289
1,282
20,400
20,420
1,356
1,349
1,341
1,334
1,327
1,320
1,312
1,305
1,298
1,291
1,283
20,420
20,440
1,357
1,350
1,343
1,336
1,328
1,321
1,314
1,307
1,299
1,292
1,285
20,440
20,460
1,359
1,352
1,344
1,337
1,330
1,323
1,315
1,308
1,301
1,294
1,286
20,460
20,480
1,360
1,353
1,346
1,339
1,331
1,324
1,317
1,310
1,303
1,295
1,288
20,480
20,500
1,362
1,355
1,347
1,340
1,333
1,326
1,319
1,311
1,304
1,297
1,290
20,500
20,520
1,364
1,356
1,349
1,342
1,335
1,327
1,320
1,313
1,306
1,298
1,291
20,520
20,540
1,365
1,358
1,351
1,343
1,336
1,329
1,322
1,314
1,307
1,300
1,293
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-202
Monthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
20,540
20,560
1,367
1,359
1,352
1,345
1,338
1,330
1,323
1,316
1,309
1,301
1,294
20,560
20,580
1,368
1,361
1,354
1,346
1,339
1,332
1,325
1,317
1,310
1,303
1,296
20,580
20,600
1,370
1,362
1,355
1,348
1,341
1,333
1,326
1,319
1,312
1,304
1,297
20,600
20,620
1,371
1,364
1,357
1,349
1,342
1,335
1,328
1,320
1,313
1,306
1,299
20,620
20,640
1,373
1,365
1,358
1,351
1,344
1,336
1,329
1,322
1,315
1,307
1,300
20,640
20,660
1,374
1,367
1,360
1,352
1,345
1,338
1,331
1,323
1,316
1,309
1,302
20,660
20,680
1,376
1,368
1,361
1,354
1,347
1,339
1,332
1,325
1,318
1,310
1,303
20,680
20,700
1,377
1,370
1,363
1,355
1,348
1,341
1,334
1,326
1,319
1,312
1,305
20,700
20,720
1,379
1,371
1,364
1,357
1,350
1,342
1,335
1,328
1,321
1,314
1,306
20,720
20,740
1,380
1,373
1,366
1,358
1,351
1,344
1,337
1,330
1,322
1,315
1,308
20,740
20,760
1,382
1,375
1,367
1,360
1,353
1,346
1,338
1,331
1,324
1,317
1,309
20,760
20,780
1,383
1,376
1,369
1,362
1,354
1,347
1,340
1,333
1,325
1,318
1,311
20,780
20,800
1,385
1,378
1,370
1,363
1,356
1,349
1,341
1,334
1,327
1,320
1,312
20,800
20,820
1,386
1,379
1,372
1,365
1,357
1,350
1,343
1,336
1,328
1,321
1,314
20,820
20,840
1,388
1,381
1,373
1,366
1,359
1,352
1,344
1,337
1,330
1,323
1,315
20,840
20,860
1,389
1,382
1,375
1,368
1,360
1,353
1,346
1,339
1,331
1,324
1,317
20,860
20,880
1,391
1,384
1,376
1,369
1,362
1,355
1,347
1,340
1,333
1,326
1,318
20,880
20,900
1,392
1,385
1,378
1,371
1,363
1,356
1,349
1,342
1,334
1,327
1,320
20,900
20,920
1,394
1,387
1,379
1,372
1,365
1,358
1,350
1,343
1,336
1,329
1,321
20,920
20,940
1,395
1,388
1,381
1,374
1,366
1,359
1,352
1,345
1,337
1,330
1,323
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-203
Monthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
20,940
20,960
1,397
1,390
1,382
1,375
1,368
1,361
1,353
1,346
1,339
1,332
1,324
20,960
20,980
1,398
1,391
1,384
1,377
1,369
1,362
1,355
1,348
1,341
1,333
1,326
20,980
21,000
1,400
1,393
1,385
1,378
1,371
1,364
1,357
1,349
1,342
1,335
1,328
21,000
21,020
1,402
1,394
1,387
1,380
1,373
1,365
1,358
1,351
1,344
1,336
1,329
21,020
21,040
1,403
1,396
1,389
1,381
1,374
1,367
1,360
1,352
1,345
1,338
1,331
21,040
21,060
1,405
1,397
1,390
1,383
1,376
1,368
1,361
1,354
1,347
1,339
1,332
21,060
21,080
1,406
1,399
1,392
1,384
1,377
1,370
1,363
1,355
1,348
1,341
1,334
21,080
21,100
1,408
1,400
1,393
1,386
1,379
1,371
1,364
1,357
1,350
1,342
1,335
21,100
21,120
1,410
1,402
1,395
1,387
1,380
1,373
1,366
1,358
1,351
1,344
1,337
21,120
21,140
1,411
1,404
1,396
1,389
1,382
1,374
1,367
1,360
1,353
1,345
1,338
21,140
21,160
1,413
1,405
1,398
1,390
1,383
1,376
1,369
1,361
1,354
1,347
1,340
21,160
21,180
1,414
1,407
1,399
1,392
1,385
1,377
1,370
1,363
1,356
1,348
1,341
21,180
21,200
1,416
1,408
1,401
1,393
1,386
1,379
1,372
1,364
1,357
1,350
1,343
21,200
21,220
1,417
1,410
1,402
1,395
1,388
1,380
1,373
1,366
1,359
1,352
1,344
21,220
21,240
1,419
1,411
1,404
1,396
1,389
1,382
1,375
1,368
1,360
1,353
1,346
21,240
21,260
1,421
1,413
1,406
1,398
1,391
1,384
1,376
1,369
1,362
1,355
1,347
21,260
21,280
1,422
1,415
1,407
1,400
1,392
1,385
1,378
1,371
1,363
1,356
1,349
21,280
21,300
1,424
1,416
1,409
1,401
1,394
1,387
1,379
1,372
1,365
1,358
1,350
21,300
21,320
1,425
1,418
1,410
1,403
1,395
1,388
1,381
1,374
1,366
1,359
1,352
21,320
21,340
1,427
1,419
1,412
1,404
1,397
1,390
1,382
1,375
1,368
1,361
1,353
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-204
Monthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
21,340
21,360
1,428
1,421
1,413
1,406
1,398
1,391
1,384
1,377
1,369
1,362
1,355
21,360
21,380
1,430
1,423
1,415
1,407
1,400
1,393
1,385
1,378
1,371
1,364
1,356
21,380
21,400
1,432
1,424
1,417
1,409
1,402
1,394
1,387
1,380
1,372
1,365
1,358
21,400
21,420
1,433
1,426
1,418
1,411
1,403
1,396
1,388
1,381
1,374
1,367
1,359
21,420
21,440
1,435
1,427
1,420
1,412
1,405
1,397
1,390
1,383
1,375
1,368
1,361
21,440
21,460
1,436
1,429
1,421
1,414
1,406
1,399
1,391
1,384
1,377
1,370
1,362
21,460
21,480
1,438
1,430
1,423
1,415
1,408
1,400
1,393
1,386
1,379
1,371
1,364
21,480
21,500
1,440
1,432
1,424
1,417
1,409
1,402
1,395
1,387
1,380
1,373
1,366
21,500
21,520
1,441
1,434
1,426
1,419
1,411
1,403
1,396
1,389
1,382
1,374
1,367
21,520
21,540
1,443
1,435
1,428
1,420
1,413
1,405
1,398
1,390
1,383
1,376
1,369
21,540
21,560
1,444
1,437
1,429
1,422
1,414
1,407
1,399
1,392
1,385
1,377
1,370
21,560
21,580
1,446
1,438
1,431
1,423
1,416
1,408
1,401
1,393
1,386
1,379
1,372
21,580
21,600
1,447
1,440
1,432
1,425
1,417
1,410
1,402
1,395
1,388
1,380
1,373
21,600
21,620
1,449
1,441
1,434
1,426
1,419
1,411
1,404
1,396
1,389
1,382
1,375
21,620
21,640
1,451
1,443
1,436
1,428
1,420
1,413
1,405
1,398
1,391
1,383
1,376
21,640
21,660
1,452
1,445
1,437
1,430
1,422
1,415
1,407
1,399
1,392
1,385
1,378
21,660
21,680
1,454
1,446
1,439
1,431
1,424
1,416
1,409
1,401
1,394
1,386
1,379
21,680
21,700
1,455
1,448
1,440
1,433
1,425
1,418
1,410
1,403
1,395
1,388
1,381
21,700
21,720
1,457
1,449
1,442
1,434
1,427
1,419
1,412
1,404
1,397
1,390
1,382
21,720
21,740
1,459
1,451
1,443
1,436
1,428
1,421
1,413
1,406
1,398
1,391
1,384
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-205
Monthly PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
21,740
21,760
1,460
1,453
1,445
1,437
1,430
1,422
1,415
1,407
1,400
1,393
1,385
21,760
21,780
1,462
1,454
1,447
1,439
1,432
1,424
1,416
1,409
1,401
1,394
1,387
21,780
21,800
1,463
1,456
1,448
1,441
1,433
1,426
1,418
1,411
1,403
1,396
1,388
21,800
21,820
1,465
1,457
1,450
1,442
1,435
1,427
1,420
1,412
1,405
1,397
1,390
21,820
21,840
1,466
1,459
1,451
1,444
1,436
1,429
1,421
1,414
1,406
1,399
1,391
21,840
21,860
1,468
1,460
1,453
1,445
1,438
1,430
1,423
1,415
1,408
1,400
1,393
21,860
21,880
1,470
1,462
1,455
1,447
1,439
1,432
1,424
1,417
1,409
1,402
1,394
21,880
21,900
1,471
1,464
1,456
1,449
1,441
1,433
1,426
1,418
1,411
1,403
1,396
21,900
21,920
1,473
1,465
1,458
1,450
1,443
1,435
1,428
1,420
1,412
1,405
1,397
21,920
21,940
1,474
1,467
1,459
1,452
1,444
1,437
1,429
1,422
1,414
1,407
1,399
21,940
21,960
1,476
1,468
1,461
1,453
1,446
1,438
1,431
1,423
1,416
1,408
1,401
21,960
21,980
1,477
1,470
1,462
1,455
1,447
1,440
1,432
1,425
1,417
1,410
1,402
21,980
22,000
1,479
1,472
1,464
1,456
1,449
1,441
1,434
1,426
1,419
1,411
1,404
7.9% of excess over $22,000 plus
22,000
& over
1,480
1,472
1,465
1,457
1,450
1,442
1,435
1,427
1,420
1,412
1,405
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-206
Daily PAYROLL PERIOD
For Calendar Year 2025
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
0
30
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
30
40
1.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
40
50
1.00
1.00
1.00
1.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
50
60
1.00
1.00
1.00
1.00
1.00
1.00
1.00
0.00
0.00
0.00
0.00
60
70
2.00
2.00
2.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
0.00
70
80
3.00
2.00
2.00
2.00
2.00
2.00
1.00
1.00
1.00
1.00
1.00
80
90
3.00
3.00
3.00
3.00
3.00
2.00
2.00
2.00
2.00
2.00
1.00
90
100
4.00
4.00
4.00
3.00
3.00
3.00
3.00
3.00
2.00
2.00
2.00
100
110
5.00
5.00
4.00
4.00
4.00
4.00
3.00
3.00
3.00
3.00
3.00
110
120
5.00
5.00
5.00
5.00
5.00
4.00
4.00
4.00
4.00
3.00
3.00
120
130
6.00
6.00
6.00
5.00
5.00
5.00
5.00
5.00
4.00
4.00
4.00
130
140
7.00
7.00
6.00
6.00
6.00
6.00
6.00
5.00
5.00
5.00
5.00
140
150
8.00
7.00
7.00
7.00
7.00
6.00
6.00
6.00
6.00
6.00
5.00
150
160
8.00
8.00
8.00
8.00
7.00
7.00
7.00
7.00
7.00
6.00
6.00
160
170
9.00
9.00
9.00
8.00
8.00
8.00
8.00
7.00
7.00
7.00
7.00
170
180
10.00
10.00
9.00
9.00
9.00
9.00
8.00
8.00
8.00
8.00
8.00
180
190
11.00
10.00
10.00
10.00
10.00
9.00
9.00
9.00
9.00
9.00
8.00
190
200
11.00
11.00
11.00
11.00
10.00
10.00
10.00
10.00
10.00
9.00
9.00
200
210
12.00
12.00
12.00
11.00
11.00
11.00
11.00
11.00
10.00
10.00
10.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-207
Daily PAYROLL PERIOD
For Calendar Year 2025
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
210
220
13.00
13.00
12.00
12.00
12.00
12.00
12.00
11.00
11.00
11.00
11.00
220
230
14.00
13.00
13.00
13.00
13.00
13.00
12.00
12.00
12.00
12.00
11.00
230
240
14.00
14.00
14.00
14.00
14.00
13.00
13.00
13.00
13.00
12.00
12.00
240
250
15.00
15.00
15.00
15.00
14.00
14.00
14.00
14.00
13.00
13.00
13.00
250
260
16.00
16.00
16.00
15.00
15.00
15.00
15.00
14.00
14.00
14.00
14.00
260
270
17.00
17.00
16.00
16.00
16.00
16.00
15.00
15.00
15.00
15.00
14.00
270
280
18.00
17.00
17.00
17.00
17.00
16.00
16.00
16.00
16.00
15.00
15.00
280
290
18.00
18.00
18.00
18.00
17.00
17.00
17.00
17.00
16.00
16.00
16.00
290
300
19.00
19.00
19.00
18.00
18.00
18.00
18.00
17.00
17.00
17.00
17.00
300
310
20.00
20.00
19.00
19.00
19.00
19.00
18.00
18.00
18.00
18.00
17.00
310
320
21.00
20.00
20.00
20.00
20.00
19.00
19.00
19.00
19.00
18.00
18.00
320
330
21.00
21.00
21.00
21.00
20.00
20.00
20.00
20.00
19.00
19.00
19.00
330
340
22.00
22.00
22.00
21.00
21.00
21.00
21.00
20.00
20.00
20.00
20.00
340
350
23.00
23.00
22.00
22.00
22.00
22.00
21.00
21.00
21.00
21.00
20.00
350
360
24.00
23.00
23.00
23.00
23.00
22.00
22.00
22.00
22.00
21.00
21.00
360
370
24.00
24.00
24.00
24.00
23.00
23.00
23.00
23.00
22.00
22.00
22.00
370
380
25.00
25.00
25.00
24.00
24.00
24.00
24.00
23.00
23.00
23.00
23.00
380
390
26.00
26.00
26.00
25.00
25.00
25.00
25.00
24.00
24.00
24.00
24.00
390
400
27.00
27.00
26.00
26.00
26.00
26.00
25.00
25.00
25.00
25.00
24.00
7.9% of excess over $400 plus
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-208
Daily PAYROLL PERIOD
For Calendar Year 2025
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
400
& over
27.00
27.00
27.00
26.00
26.00
26.00
26.00
25.00
25.00
25.00
25.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-209
Daily PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
0
40
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
40
50
1.00
1.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
50
60
1.00
1.00
1.00
1.00
1.00
0.00
0.00
0.00
0.00
0.00
0.00
60
70
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
0.00
0.00
0.00
70
80
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
80
90
2.00
2.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
90
100
2.00
2.00
2.00
2.00
2.00
1.00
1.00
1.00
1.00
1.00
1.00
100
110
3.00
3.00
2.00
2.00
2.00
2.00
2.00
2.00
1.00
1.00
1.00
110
120
3.00
3.00
3.00
3.00
3.00
2.00
2.00
2.00
2.00
2.00
2.00
120
130
4.00
4.00
4.00
3.00
3.00
3.00
3.00
3.00
2.00
2.00
2.00
130
140
5.00
4.00
4.00
4.00
4.00
4.00
3.00
3.00
3.00
3.00
3.00
140
150
5.00
5.00
5.00
5.00
4.00
4.00
4.00
4.00
4.00
3.00
3.00
150
160
6.00
6.00
6.00
5.00
5.00
5.00
5.00
5.00
4.00
4.00
4.00
160
170
7.00
6.00
6.00
6.00
6.00
6.00
5.00
5.00
5.00
5.00
5.00
170
180
7.00
7.00
7.00
7.00
6.00
6.00
6.00
6.00
6.00
5.00
5.00
180
190
8.00
8.00
8.00
7.00
7.00
7.00
7.00
7.00
6.00
6.00
6.00
190
200
9.00
8.00
8.00
8.00
8.00
8.00
7.00
7.00
7.00
7.00
7.00
200
210
9.00
9.00
9.00
9.00
9.00
8.00
8.00
8.00
8.00
7.00
7.00
210
220
10.00
10.00
10.00
9.00
9.00
9.00
9.00
9.00
8.00
8.00
8.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-210
Daily PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
220
230
11.00
11.00
10.00
10.00
10.00
10.00
9.00
9.00
9.00
9.00
9.00
230
240
12.00
11.00
11.00
11.00
11.00
10.00
10.00
10.00
10.00
10.00
9.00
240
250
12.00
12.00
12.00
12.00
11.00
11.00
11.00
11.00
10.00
10.00
10.00
250
260
13.00
13.00
13.00
12.00
12.00
12.00
12.00
11.00
11.00
11.00
11.00
260
270
14.00
13.00
13.00
13.00
13.00
13.00
12.00
12.00
12.00
12.00
11.00
270
280
14.00
14.00
14.00
14.00
14.00
13.00
13.00
13.00
13.00
12.00
12.00
280
290
15.00
15.00
15.00
15.00
14.00
14.00
14.00
14.00
13.00
13.00
13.00
290
300
16.00
16.00
16.00
15.00
15.00
15.00
15.00
14.00
14.00
14.00
14.00
300
310
17.00
17.00
16.00
16.00
16.00
16.00
15.00
15.00
15.00
15.00
14.00
310
320
18.00
17.00
17.00
17.00
17.00
16.00
16.00
16.00
16.00
15.00
15.00
320
330
18.00
18.00
18.00
18.00
17.00
17.00
17.00
17.00
16.00
16.00
16.00
330
340
19.00
19.00
19.00
18.00
18.00
18.00
18.00
17.00
17.00
17.00
17.00
340
350
20.00
20.00
19.00
19.00
19.00
19.00
18.00
18.00
18.00
18.00
17.00
350
360
21.00
20.00
20.00
20.00
20.00
19.00
19.00
19.00
19.00
18.00
18.00
360
370
21.00
21.00
21.00
21.00
20.00
20.00
20.00
20.00
19.00
19.00
19.00
370
380
22.00
22.00
22.00
21.00
21.00
21.00
21.00
20.00
20.00
20.00
20.00
380
390
23.00
23.00
22.00
22.00
22.00
22.00
21.00
21.00
21.00
21.00
20.00
390
400
24.00
23.00
23.00
23.00
23.00
22.00
22.00
22.00
22.00
21.00
21.00
400
410
24.00
24.00
24.00
24.00
23.00
23.00
23.00
23.00
22.00
22.00
22.00
410
420
25.00
25.00
25.00
24.00
24.00
24.00
24.00
23.00
23.00
23.00
23.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-211
Daily PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
420
430
26.00
26.00
25.00
25.00
25.00
25.00
24.00
24.00
24.00
24.00
23.00
430
440
27.00
26.00
26.00
26.00
26.00
25.00
25.00
25.00
25.00
24.00
24.00
440
450
27.00
27.00
27.00
27.00
26.00
26.00
26.00
26.00
25.00
25.00
25.00
450
460
28.00
28.00
28.00
27.00
27.00
27.00
27.00
26.00
26.00
26.00
26.00
460
470
29.00
29.00
28.00
28.00
28.00
28.00
27.00
27.00
27.00
27.00
27.00
470
480
30.00
29.00
29.00
29.00
29.00
28.00
28.00
28.00
28.00
28.00
27.00
480
490
30.00
30.00
30.00
30.00
29.00
29.00
29.00
29.00
29.00
28.00
28.00
490
500
31.00
31.00
31.00
30.00
30.00
30.00
30.00
30.00
29.00
29.00
29.00
500
510
32.00
32.00
31.00
31.00
31.00
31.00
31.00
30.00
30.00
30.00
30.00
510
520
33.00
32.00
32.00
32.00
32.00
32.00
31.00
31.00
31.00
31.00
30.00
520
530
33.00
33.00
33.00
33.00
33.00
32.00
32.00
32.00
32.00
31.00
31.00
530
540
34.00
34.00
34.00
34.00
33.00
33.00
33.00
33.00
32.00
32.00
32.00
540
550
35.00
35.00
35.00
34.00
34.00
34.00
34.00
33.00
33.00
33.00
33.00
550
560
36.00
36.00
35.00
35.00
35.00
35.00
34.00
34.00
34.00
34.00
33.00
560
570
37.00
36.00
36.00
36.00
36.00
35.00
35.00
35.00
35.00
34.00
34.00
570
580
37.00
37.00
37.00
37.00
36.00
36.00
36.00
36.00
35.00
35.00
35.00
580
590
38.00
38.00
38.00
37.00
37.00
37.00
37.00
36.00
36.00
36.00
36.00
590
600
39.00
39.00
38.00
38.00
38.00
38.00
37.00
37.00
37.00
37.00
36.00
600
610
40.00
39.00
39.00
39.00
39.00
38.00
38.00
38.00
38.00
37.00
37.00
610
620
40.00
40.00
40.00
40.00
39.00
39.00
39.00
39.00
38.00
38.00
38.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-212
Daily PAYROLL PERIOD
For Calendar Year 2025
Married Persons
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AT
LEAST
BUT
LESS
THAN
0
1
2
3
4
5
6
7
8
9
10
or more
AMOUNT OF INCOME TAX TO BE WITHHELD
620
630
41.00
41.00
41.00
40.00
40.00
40.00
40.00
39.00
39.00
39.00
39.00
630
640
42.00
42.00
41.00
41.00
41.00
41.00
40.00
40.00
40.00
40.00
39.00
640
650
43.00
42.00
42.00
42.00
42.00
41.00
41.00
41.00
41.00
40.00
40.00
650
660
43.00
43.00
43.00
43.00
42.00
42.00
42.00
42.00
41.00
41.00
41.00
660
670
44.00
44.00
44.00
43.00
43.00
43.00
43.00
42.00
42.00
42.00
42.00
670
680
45.00
45.00
44.00
44.00
44.00
44.00
43.00
43.00
43.00
43.00
42.00
680
690
46.00
45.00
45.00
45.00
45.00
44.00
44.00
44.00
44.00
43.00
43.00
690
700
46.00
46.00
46.00
46.00
45.00
45.00
45.00
45.00
44.00
44.00
44.00
700
710
47.00
47.00
47.00
46.00
46.00
46.00
46.00
45.00
45.00
45.00
45.00
710
720
48.00
48.00
47.00
47.00
47.00
47.00
46.00
46.00
46.00
46.00
46.00
720
730
49.00
49.00
48.00
48.00
48.00
48.00
47.00
47.00
47.00
47.00
46.00
730
740
50.00
49.00
49.00
49.00
49.00
48.00
48.00
48.00
48.00
47.00
47.00
740
750
50.00
50.00
50.00
50.00
49.00
49.00
49.00
49.00
48.00
48.00
48.00
750
760
51.00
51.00
51.00
50.00
50.00
50.00
50.00
49.00
49.00
49.00
49.00
760
770
52.00
52.00
51.00
51.00
51.00
51.00
50.00
50.00
50.00
50.00
49.00
770
780
53.00
52.00
52.00
52.00
52.00
51.00
51.00
51.00
51.00
50.00
50.00
780
790
54.00
53.00
53.00
53.00
53.00
52.00
52.00
52.00
52.00
51.00
51.00
790
800
54.00
54.00
54.00
54.00
53.00
53.00
53.00
53.00
52.00
52.00
52.00
7.9% of excess over $800 plus
800
& over
55.00
54.00
54.00
54.00
54.00
53.00
53.00
53.00
53.00
52.00
52.00
Appendix 1: Income Tax Withholding Tables for tax year 2025
(August 16, 2024)
A1-213
[THIS PAGE HAS BEEN INTENTIONALLY LEFT BLANK.]
Appendix 2:
Income Tax Withholding
Tables for Taxable Years
Beginning After December 31,
2025
(June 30, 2025)
Table of Contents
Pages
1.
2026 Tax Year - Income Tax Withholding Tables - ……………… B-1 to B-147
2.
2027 Tax Year - Income Tax Withholding Tables - ……………… C-1 to C-197
3.
2028 Tax Year - Income Tax Withholding Tables - ……………… D-1 to D-207
4.
2029 Tax Year - Income Tax Withholding Tables - ……………… E-1 to E-254
5.
2030 Tax Year - Income Tax Withholding Tables - …………….... F-1 to F-254
6.
2031 and subsequent Tax Years....................................................
......................... - Income Tax Withholding Tables - ……………… G-1 to G-256
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-1
PART 1
ANNUALIZED INCOME TAX WITHHOLDING
Value of each regular withholding allowance...................................$1,144
Extra lump sum withholding allowance amount...............................$4,350
Annualized Income Tax Withholding: You may determine the tax to be withheld on the basis of annualized
wages (using the tax computation method for annual payroll periods), then prorate the tax on the basis of
the payroll period actually used. Employers with more than one payroll period (for instance, part-timers paid
weekly; full-timers paid semi-monthly) may find this method helpful for conserving computer memory
capacity. Only the annual rates below, wage brackets and allowance values need to be stored.
Example: An employee who is single and has only one job, is paid $500 a week. He claims three withholding
allowances (one personal exemption, an allowance since he is single and has only one job, and an
allowance for his estimated itemized deductions) on the Employee’s Withholding Allowance and Status
Certificate (Form HW-4) on file with you.
1.
Multiply weekly wage of $500 x 52 weeks to determine annual wage ………….. $ 26,000.00
2.
Regular withholding allowances ($1,144 x 3) ......………………………………….. $ 3,432.00
3.
Extra lump sum withholding allowance amount ….…………………………….….. $ 4,350.00
4.
Amount subject to withholding (line 1 minus line 2 and line 3) …………………… $ 18,218.00
5.
Compute withholding tax on $18,218 using the WITHHOLDING TAX RATES
below for a single person, annual payroll period:
Tax on first $14,400 …………………………………………………………………… $
288.00
Tax on remaining $3,818 at 5.5% ………………………………………………….... $
209.99
Annual withholding tax ………………………………………………………………... $
497.99
6.
Compute Weekly withholding tax ($497.99 /52 weeks) …………………………… $
9.58
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-2
ANNUAL PAYROLL PERIOD
$1,144
$4,350
A. Single Persons - Including Unmarried Heads of Household
If the amount of wages (after
subtracting withholding allowances) is:
The amount of income tax to be withheld shall be:
Over
But not over
$0
$9,600 ...............................
1.40% of the excess over
$0
$9,600
$14,400 ...............................
$134.00 plus
3.20% of the excess over
$9,600
$14,400
$19,200 ...............................
$288.00 plus
5.50% of the excess over
$14,400
$19,200
$24,000 ...............................
$552.00 plus
6.40% of the excess over
$19,200
$24,000
$36,000 ...............................
$859.00 plus
6.80% of the excess over
$24,000
$36,000
$48,000 ...............................
$1,675.00 plus
7.20% of the excess over
$36,000
$48,000
$125,000
...............................
$2,539.00 plus
7.60% of the excess over
$48,000
$125,000 ......................................................
$8,391.00 plus
7.90% of the excess over
$125,000
B. Married Persons
If the amount of wages (after
subtracting withholding allowances) is:
The amount of income tax to be withheld shall be:
Over
But not over
$0
$19,200
...............................
1.40% of the excess over
$0
$19,200
$28,800
...............................
$269.00 plus
3.20% of the excess over
$19,200
$28,800
$38,400
...............................
$576.00 plus
5.50% of the excess over
$28,800
$38,400
$48,000
...............................
$1,104.00 plus
6.40% of the excess over
$38,400
$48,000
$72,000
...............................
$1,718.00 plus
6.80% of the excess over
$48,000
$72,000
$96,000
...............................
$3,350.00 plus
7.20% of the excess over
$72,000
$96,000
$250,000
...............................
$5,078.00 plus
7.60% of the excess over
$96,000
$250,000 ......................................................
$16,782.00 plus
7.90% of the excess over
$250,000
Value of each regular withholding allowance …................................................
Extra lump sum withholding allowance amount …................................................
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-3
PART 2
ALTERNATIVE METHOD OF COMPUTING TAX TO BE WITHHELD, UNLESS THE
ANNUALIZED METHOD OR WITHHOLDING TABLES ARE USED.
WEEKLY PAYROLL PERIOD
Value of each regular withholding allowance .................................. $22.00
Extra lump sum withholding allowance amount .............................. $83.65
If the period is weekly, proceed as follows:
Step 1. Deduct from the total wage for the period an amount for the withholding allowance equal to the number
of allowances claimed times $22.00.
a. If employee claims no allowance (zero), no deduction is made. The total wage is used in
computing the amount of tax to be withheld.
b. If employee claims one allowance, deduct $22.00; if two, deduct $44.00; if three, deduct
$66.00; and so forth.
c.
Deduct the extra lump sum withholding allowance amount of $83.65.
(If balance is negative, employee’s wage is fully exempt).
Step 2. Use the amount of wages arrived at in Step 1 to apply the rates shown in A & B below. If employee is
single — unmarried head of household, A applies; if employee is married, B applies.
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-4
WEEKLY PAYROLL PERIOD
Value of each regular withholding allowance............................................................. $22.00
Extra lump sum withholding allowance amount ......................................................... $83.65
A. Single Persons - Including Unmarried Heads of Household
If the amount of wages (after
subtracting withholding allowances) is:
The amount of income tax to be withheld shall be:
Over
But not over
$0
$185 ................................
1.40% of the excess over
$0
$185
$277 ................................
$2.59 plus
3.20% of the excess over
$185
$277
$369 ................................
$5.53 plus
5.50% of the excess over
$277
$369
$462 ................................
$10.59 plus
6.40% of the excess over
$369
$462
$692 ................................
$16.54 plus
6.80% of the excess over
$462
$692
$923 ................................
$32.18 plus
7.20% of the excess over
$692
$923
$2,404 ................................
$48.81 plus
7.60% of the excess over
$923
$2,404 ........................................................
$161.37 plus
7.90% of the excess over
$2,404
B. Married Persons
If the amount of wages (after
subtracting withholding allowances) is:
The amount of income tax to be withheld shall be:
Over
But not over
$0
$369 ................................
1.40% of the excess over
$0
$369
$554 ................................
$5.17 plus
3.20% of the excess over
$369
$554
$738 ................................
$11.09 plus
5.50% of the excess over
$554
$738
$923 ................................
$21.21 plus
6.40% of the excess over
$738
$923
$1,385 ................................
$33.05 plus
6.80% of the excess over
$923
$1,385
$1,846 ................................
$64.47 plus
7.20% of the excess over
$1,385
$1,846
$4,808 ................................
$97.66 plus
7.60% of the excess over
$1,846
$4,808 ........................................................
$322.77 plus
7.90% of the excess over
$4,808
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-5
BIWEEKLY PAYROLL PERIOD
Value of each regular withholding allowance .................................. $ 44.00
Extra lump sum withholding allowance amount .............................. $167.31
If the period is biweekly, proceed as follows:
Step 1. Deduct from the total wage for the period an amount for the withholding allowance equal to the number
of allowances claimed times $44.00.
a. If employee claims no allowance (zero), no deduction is made. The total wage is used in
computing the amount of tax to be withheld.
b. If employee claims one allowance, deduct $44.00; if two, deduct $88.00; if three, deduct
$132.00; and so forth.
c. Deduct the extra lump sum withholding allowance amount of $167.31.
(If balance is negative, employee’s wage is fully exempt).
Step 2. Use the amount of wages arrived at in Step 1 to apply the rates shown in A & B below. If employee is
single — unmarried head of household, A applies; if employee is married, B applies.
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-6
BIWEEKLY PAYROLL PERIOD
Value of each regular withholding allowance …......................................
$ 44.00
Extra lump sum withholding allowance amount …..................................
$167.31
A. Single Persons - Including Unmarried Heads of Household
If the amount of wages (after
subtracting withholding allowances) is:
The amount of income tax to be withheld shall be:
Over
But not over
$0
$369
...............................
1.40% of the excess over
$0
$369
$554
...............................
$5.17 plus
3.20% of the excess over
$369
$554
$738
...............................
$11.09 plus
5.50% of the excess over
$554
$738
$923
...............................
$21.21 plus
6.40% of the excess over
$738
$923
$1,385
...............................
$33.05 plus
6.80% of the excess over
$923
$1,385
$1,846
...............................
$64.47 plus
7.20% of the excess over
$1,385
$1,846
$4,808
...............................
$97.66 plus
7.60% of the excess over
$1,846
$4,808 .......................................................
$322.77 plus
7.90% of the excess over
$4,808
B. Married Persons
If the amount of wages (after
subtracting withholding allowances) is:
The amount of income tax to be withheld shall be:
Over
But not over
$0
$738
...............................
1.40% of the excess over
$0
$738
$1,108
...............................
$10.33 plus
3.20% of the excess over
$738
$1,108
$1,477
...............................
$22.17 plus
5.50% of the excess over
$1,108
$1,477
$1,846
...............................
$42.47 plus
6.40% of the excess over
$1,477
$1,846
$2,769
...............................
$66.09 plus
6.80% of the excess over
$1,846
$2,769
$3,692
...............................
$128.85 plus
7.20% of the excess over
$2,769
$3,692
$9,615
...............................
$195.31 plus
7.60% of the excess over
$3,692
$9,615 .......................................................
$645.46 plus
7.90% of the excess over
$9,615
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-7
SEMIMONTHLY PAYROLL PERIOD
Value of each regular withholding allowance .................................. $ 47.67
Extra lump sum withholding allowance amount .............................. $181.25
If the period is semimonthly, proceed as follows:
Step 1. Deduct from the total wage for the period an amount for the withholding allowance equal to the number
of allowances claimed times $47.67.
a. If employee claims no allowance (zero), no deduction is made. The total wage is used in
computing the amount of tax to be withheld.
b. If employee claims one allowance, deduct $47.67; if two, deduct $95.34; if three, deduct
$143.01; and so forth.
c. Deduct the extra lump sum withholding allowance amount of $181.25.
(If balance is negative, employee’s wage is fully exempt).
Step 2. Use the amount of wages arrived at in Step 1 to apply the rates shown in A & B below. If employee is
single — unmarried head of household, A applies; if employee is married, B applies.
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-8
SEMIMONTHLY PAYROLL PERIOD
Value of each regular withholding allowance …......................................
$ 47.67
Extra lump sum withholding allowance amount …..................................
$181.25
A. Single Persons - Including Unmarried Heads of Household
If the amount of wages (after
subtracting withholding allowances) is:
The amount of income tax to be withheld shall be:
Over
But not over
$0
$400
...............................
1.40% of the excess over
$0
$400
$600
...............................
$5.60 plus
3.20% of the excess over
$400
$600
$800
...............................
$12.00 plus
5.50% of the excess over
$600
$800
$1,000
...............................
$23.00 plus
6.40% of the excess over
$800
$1,000
$1,500
...............................
$35.80 plus
6.80% of the excess over
$1,000
$1,500
$2,000
...............................
$69.80 plus
7.20% of the excess over
$1,500
$2,000
$5,208
...............................
$105.80 plus
7.60% of the excess over
$2,000
$5,208 .......................................................
$349.61 plus
7.90% of the excess over
$5,208
B. Married Persons
If the amount of wages (after
subtracting withholding allowances) is:
The amount of income tax to be withheld shall be:
Over
But not over
$0
$800
...............................
1.40% of the excess over
$0
$800
$1,200
...............................
$11.20 plus
3.20% of the excess over
$800
$1,200
$1,600
...............................
$24.00 plus
5.50% of the excess over
$1,200
$1,600
$2,000
...............................
$46.00 plus
6.40% of the excess over
$1,600
$2,000
$3,000
...............................
$71.60 plus
6.80% of the excess over
$2,000
$3,000
$4,000
...............................
$139.60 plus
7.20% of the excess over
$3,000
$4,000
$10,417
...............................
$211.60 plus
7.60% of the excess over
$4,000
$10,417 .......................................................
$699.29 plus
7.90% of the excess over
$10,417
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-9
MONTHLY PAYROLL PERIOD
Value of each regular withholding allowance ……………………… ....... $ 95.33
Extra lump sum withholding allowance amount ..................................... $362.50
If the period is monthly, proceed as follows:
Step 1. Deduct from the total wage for the period an amount for the withholding allowance equal to the number of
allowances claimed times $95.33.
a. If employee claims no allowance (zero), no deduction is made. The total wage is used in computing
the amount of tax to be withheld.
b. If employee claims one allowance, deduct $95.33; if two, deduct $190.66; if three, deduct
$285.99; and so forth.
c.
Deduct the extra lump sum withholding allowance amount of $362.50.
(If balance is negative, employee’s wage is fully exempt).
Step 2. Use the amount of wages arrived at in Step 1 to apply the rates shown in A & B below. If employee is single —
unmarried head of household, A applies; if employee is married, B applies.
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-10
MONTHLY PAYROLL PERIOD
Value of each regular withholding allowance …......................................
$ 95.33
Extra lump sum withholding allowance amount …..................................
$362.50
A. Single Persons - Including Unmarried Heads of Household
If the amount of wages (after
subtracting withholding allowances) is:
The amount of income tax to be withheld shall be:
Over
But not over
$0
$800
...............................
1.40% of the excess over
$0
$800
$1,200
...............................
$11.20 plus
3.20% of the excess over
$800
$1,200
$1,600
...............................
$24.00 plus
5.50% of the excess over
$1,200
$1,600
$2,000
...............................
$46.00 plus
6.40% of the excess over
$1,600
$2,000
$3,000
...............................
$71.60 plus
6.80% of the excess over
$2,000
$3,000
$4,000
...............................
$139.60 plus
7.20% of the excess over
$3,000
$4,000
$10,417
...............................
$211.60 plus
7.60% of the excess over
$4,000
$10,417 .......................................................
$699.29 plus
7.90% of the excess over
$10,417
B. Married Persons
If the amount of wages (after
subtracting withholding allowances) is:
The amount of income tax to be withheld shall be:
Over
But not over
$0
$1,600
...............................
1.40% of the excess over
$0
$1,600
$2,400
...............................
$22.40 plus
3.20% of the excess over
$1,600
$2,400
$3,200
...............................
$48.00 plus
5.50% of the excess over
$2,400
$3,200
$4,000
...............................
$92.00 plus
6.40% of the excess over
$3,200
$4,000
$6,000
...............................
$143.20 plus
6.80% of the excess over
$4,000
$6,000
$8,000
...............................
$279.20 plus
7.20% of the excess over
$6,000
$8,000
$20,833
...............................
$423.20 plus
7.60% of the excess over
$8,000
$20,833 .......................................................
$1,398.51 plus
7.90% of the excess over
$20,833
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-11
DAILY OR MISCELLANEOUS PAYROLL PERIOD
Value of each regular withholding allowance ......................................... $ 3.13
Extra lump sum withholding allowance amount ..................................... $11.92
If the period is daily or miscellaneous, or if there is no payroll period using the daily wage, or the average wage per day,
as instructed, proceed as follows:
Step 1. Deduct from the total wage for the period an amount for the withholding allowance equal to the number of
allowances claimed times $3.13.
a. If employee claims no allowance (zero), no deduction is made. The total wage is used in computing
the amount of tax to be withheld.
b. If employee claims one allowance, deduct $3.13; if two, deduct $6.26; if three, deduct $9.39; and so forth.
c.
Deduct the extra lump sum withholding allowance amount of $11.92.
(If balance is negative, employee’s wage is fully exempt).
Step 2. Use the amount of wages arrived at in Step 1 to apply the rates shown in A & B below. If employee is single —
unmarried head of household, A applies; if employee is married, B applies.
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-12
DAILY OR MISCELLANEOUS PAYROLL PERIOD
Value of each regular withholding allowance............................................................. $ 3.13
Extra lump sum withholding allowance amount ......................................................... $11.92
A. Single Persons - Including Unmarried Heads of Household
If the amount of wages (after
subtracting withholding allowances) is:
The amount of income tax to be withheld shall be:
Over
But not over
$0
$26 ................................
1.40% of the excess over
$0
$26
$39 ................................
$0.36 plus
3.20% of the excess over
$26
$39
$53 ................................
$0.78 plus
5.50% of the excess over
$39
$53
$66 ................................
$1.55 plus
6.40% of the excess over
$53
$66
$99 ................................
$2.38 plus
6.80% of the excess over
$66
$99
$132 ................................
$4.62 plus
7.20% of the excess over
$99
$132
$342 ................................
$7.00 plus
7.60% of the excess over
$132
$342 ........................................................
$22.96 plus
7.90% of the excess over
$342
B. Married Persons
If the amount of wages (after
subtracting withholding allowances) is:
The amount of income tax to be withheld shall be:
Over
But not over
$0
$53 ................................
1.40% of the excess over
$0
$53
$79 ................................
$0.74 plus
3.20% of the excess over
$53
$79
$105 ................................
$1.57 plus
5.50% of the excess over
$79
$105
$132 ................................
$3.00 plus
6.40% of the excess over
$105
$132
$197 ................................
$4.73 plus
6.80% of the excess over
$132
$197
$263 ................................
$9.15 plus
7.20% of the excess over
$197
$263
$685 ................................
$13.90 plus
7.60% of the excess over
$263
$685 ........................................................
$45.97 plus
7.90% of the excess over
$685
0
1
2
3
4
5
6
7
8
9
10
or more
0
120
0
0
0
0
0
0
0
0
0
0
0
120
140
1
0
0
0
0
0
0
0
0
0
0
140
160
1
1
0
0
0
0
0
0
0
0
0
160
180
1
1
1
0
0
0
0
0
0
0
0
180
200
1
1
1
1
0
0
0
0
0
0
0
200
220
2
1
1
1
1
0
0
0
0
0
0
220
240
2
2
1
1
1
1
0
0
0
0
0
240
260
2
2
2
1
1
1
0
0
0
0
0
260
280
3
2
2
2
1
1
1
0
0
0
0
280
300
3
3
2
2
2
1
1
1
0
0
0
300
320
4
3
3
2
2
2
1
1
1
0
0
320
340
5
4
3
3
2
2
2
1
1
1
0
340
360
5
4
4
3
2
2
2
2
1
1
1
360
380
6
5
4
4
3
2
2
2
2
1
1
380
400
7
6
5
4
4
3
2
2
2
2
1
400
420
8
7
6
5
4
4
3
2
2
2
1
420
440
9
8
7
6
5
4
4
3
2
2
2
440
460
10
9
8
7
6
5
4
3
3
2
2
460
480
12
10
9
8
7
6
5
4
3
3
2
480
500
13
12
10
9
8
7
5
5
4
3
3
500
520
14
13
11
10
9
8
6
5
5
4
3
520
540
16
14
13
11
10
9
8
6
5
5
4
540
560
17
15
14
13
11
10
9
7
6
5
5
560
580
18
17
15
14
12
11
10
9
7
6
5
580
600
20
18
17
15
14
12
11
10
8
7
6
600
620
21
19
18
16
15
14
12
11
10
8
7
620
640
22
21
19
18
16
15
13
12
11
9
8
640
660
24
22
21
19
18
16
15
13
12
11
9
660
680
25
23
22
21
19
18
16
15
13
12
10
680
700
26
25
23
22
20
19
17
16
15
13
12
700
720
28
26
25
23
22
20
19
17
16
14
13
Weekly PAYROLL PERIOD
For Calendar Year 2026
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-13
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2026
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
720
740
29
28
26
25
23
22
20
19
17
16
14
740
760
30
29
27
26
24
23
21
20
18
17
16
760
780
32
30
29
27
26
24
23
21
20
18
17
780
800
33
32
30
29
27
26
24
23
21
20
18
800
820
35
33
32
30
29
27
26
24
23
21
20
820
840
36
35
33
31
30
28
27
25
24
22
21
840
860
38
36
34
33
31
30
28
27
25
24
22
860
880
39
37
36
34
33
31
30
28
27
25
24
880
900
40
39
37
36
34
32
31
29
28
26
25
900
920
42
40
39
37
36
34
32
31
29
28
26
920
940
43
42
40
39
37
35
34
32
31
29
28
940
960
45
43
42
40
38
37
35
34
32
31
29
960
980
46
45
43
41
40
38
37
35
34
32
30
980
1,000
48
46
44
43
41
40
38
37
35
33
32
1,000
1,020
49
47
46
44
43
41
40
38
36
35
33
1,020
1,040
51
49
47
46
44
43
41
39
38
36
35
1,040
1,060
52
50
49
47
46
44
42
41
39
38
36
1,060
1,080
54
52
50
49
47
45
44
42
41
39
38
1,080
1,100
55
53
52
50
48
47
45
44
42
41
39
1,100
1,120
57
55
53
52
50
48
47
45
44
42
40
1,120
1,140
58
57
55
53
51
50
48
47
45
43
42
1,140
1,160
60
58
56
55
53
51
50
48
46
45
43
1,160
1,180
61
60
58
56
55
53
51
50
48
46
45
1,180
1,200
63
61
59
58
56
54
53
51
49
48
46
1,200
1,220
64
63
61
59
58
56
54
53
51
49
48
1,220
1,240
66
64
62
61
59
57
56
54
52
51
49
1,240
1,260
67
66
64
62
61
59
57
56
54
52
51
1,260
1,280
69
67
65
64
62
60
59
57
55
54
52
1,280
1,300
70
69
67
65
64
62
60
59
57
55
54
1,300
1,320
72
70
69
67
65
64
62
60
58
57
55
1,320
1,340
73
72
70
68
67
65
63
62
60
58
57
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-14
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2026
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
1,340
1,360
75
73
72
70
68
67
65
63
62
60
58
1,360
1,380
76
75
73
71
70
68
66
65
63
61
60
1,380
1,400
78
76
75
73
71
70
68
66
65
63
61
1,400
1,420
79
78
76
74
73
71
69
68
66
64
63
1,420
1,440
81
79
78
76
74
73
71
69
68
66
64
1,440
1,460
83
81
79
77
76
74
72
71
69
67
66
1,460
1,480
84
82
81
79
77
76
74
72
71
69
67
1,480
1,500
86
84
82
81
79
77
76
74
72
70
69
1,500
1,520
87
85
84
82
80
79
77
75
74
72
70
1,520
1,540
89
87
85
84
82
80
79
77
75
74
72
1,540
1,560
90
88
87
85
83
82
80
78
77
75
73
1,560
1,580
92
90
88
87
85
83
82
80
78
77
75
1,580
1,600
93
91
90
88
86
85
83
81
80
78
76
1,600
1,620
95
93
91
90
88
86
85
83
81
80
78
1,620
1,640
96
95
93
91
89
88
86
84
83
81
79
1,640
1,660
98
96
94
93
91
89
88
86
84
83
81
1,660
1,680
99
98
96
94
93
91
89
88
86
84
83
1,680
1,700
101
99
97
96
94
92
91
89
87
86
84
1,700
1,720
102
101
99
97
96
94
92
91
89
87
86
1,720
1,740
104
102
100
99
97
95
94
92
90
89
87
1,740
1,760
105
104
102
100
99
97
95
94
92
90
89
1,760
1,780
107
105
103
102
100
98
97
95
93
92
90
1,780
1,800
108
107
105
103
102
100
98
97
95
93
92
1,800
1,820
110
108
107
105
103
102
100
98
96
95
93
1,820
1,840
111
110
108
106
105
103
101
100
98
96
95
1,840
1,860
113
111
110
108
106
105
103
101
100
98
96
1,860
1,880
114
113
111
109
108
106
104
103
101
99
98
1,880
1,900
116
114
113
111
109
108
106
104
103
101
99
1,900
1,920
117
116
114
112
111
109
107
106
104
102
101
1,920
1,940
119
117
116
114
112
111
109
107
106
104
102
1,940
1,960
121
119
117
115
114
112
110
109
107
105
104
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-15
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2026
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
1,960
1,980
122
120
119
117
115
114
112
110
109
107
105
1,980
2,000
124
122
120
119
117
115
114
112
110
108
107
2,000
2,020
125
123
122
120
118
117
115
113
112
110
108
2,020
2,040
127
125
123
122
120
118
117
115
113
112
110
2,040
2,060
128
126
125
123
121
120
118
116
115
113
111
2,060
2,080
130
128
126
125
123
121
120
118
116
115
113
2,080
2,100
131
129
128
126
124
123
121
119
118
116
114
2,100
2,120
133
131
129
128
126
124
123
121
119
118
116
2,120
2,140
134
133
131
129
127
126
124
122
121
119
117
2,140
2,160
136
134
132
131
129
127
126
124
122
121
119
2,160
2,180
137
136
134
132
131
129
127
126
124
122
121
2,180
2,200
139
137
135
134
132
130
129
127
125
124
122
2,200
2,220
140
139
137
135
134
132
130
129
127
125
124
2,220
2,240
142
140
138
137
135
133
132
130
128
127
125
2,240
2,260
143
142
140
138
137
135
133
132
130
128
127
2,260
2,280
145
143
141
140
138
136
135
133
131
130
128
2,280
2,300
146
145
143
141
140
138
136
135
133
131
130
2,300
2,320
148
146
145
143
141
140
138
136
134
133
131
2,320
2,340
149
148
146
144
143
141
139
138
136
134
133
2,340
2,360
151
149
148
146
144
143
141
139
138
136
134
2,360
2,380
152
151
149
147
146
144
142
141
139
137
136
2,380
2,400
154
152
151
149
147
146
144
142
141
139
137
2,400
2,420
155
154
152
150
149
147
145
144
142
140
139
2,420
2,440
157
155
154
152
150
149
147
145
144
142
140
2,440
2,460
159
157
155
153
152
150
148
147
145
143
142
2,460
2,480
160
158
157
155
153
152
150
148
147
145
143
2,480
2,500
162
160
158
157
155
153
152
150
148
146
145
2,500
2,520
163
161
160
158
156
155
153
151
150
148
146
2,520
2,540
165
163
161
160
158
156
155
153
151
150
148
2,540
2,560
166
165
163
161
159
158
156
154
153
151
149
2,560
2,580
168
166
164
163
161
159
158
156
154
153
151
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-16
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2026
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
2,580
2,600
169
168
166
164
163
161
159
157
156
154
152
2,600
2,620
171
169
168
166
164
162
161
159
157
156
154
2,620
2,640
173
171
169
167
166
164
162
160
159
157
155
2,640
2,660
174
172
171
169
167
166
164
162
160
159
157
2,660
2,680
176
174
172
171
169
167
165
164
162
160
159
2,680
2,700
177
176
174
172
170
169
167
165
163
162
160
2,700
2,720
179
177
175
174
172
170
169
167
165
163
162
2,720
2,740
181
179
177
175
174
172
170
168
167
165
163
2,740
2,760
182
180
179
177
175
173
172
170
168
166
165
2,760
2,780
184
182
180
178
177
175
173
172
170
168
166
2,780
2,800
185
184
182
180
178
177
175
173
171
170
168
2,800 & over
186
184
183
181
179
177
176
174
172
170
169
7.9% of excess over $2,800 plus
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-17
0
1
2
3
4
5
6
7
8
9
10
or more
0
120
0
0
0
0
0
0
0
0
0
0
0
120
140
1
0
0
0
0
0
0
0
0
0
0
140
160
1
1
0
0
0
0
0
0
0
0
0
160
180
1
1
1
0
0
0
0
0
0
0
0
180
200
1
1
1
1
0
0
0
0
0
0
0
200
220
2
1
1
1
1
0
0
0
0
0
0
220
240
2
2
1
1
1
1
0
0
0
0
0
240
260
2
2
2
1
1
1
0
0
0
0
0
260
280
3
2
2
2
1
1
1
0
0
0
0
280
300
3
3
2
2
2
1
1
1
0
0
0
300
320
3
3
3
2
2
2
1
1
1
0
0
320
340
3
3
3
3
2
2
2
1
1
1
0
340
360
4
3
3
3
2
2
2
2
1
1
1
360
380
4
4
3
3
3
2
2
2
2
1
1
380
400
4
4
4
3
3
3
2
2
2
2
1
400
420
5
4
4
4
3
3
3
2
2
2
1
420
440
5
5
4
4
4
3
3
3
2
2
2
440
460
5
5
5
4
4
4
3
3
3
2
2
460
480
6
5
5
4
4
4
4
3
3
3
2
480
500
6
6
5
5
4
4
4
4
3
3
3
500
520
7
6
6
5
5
4
4
4
4
3
3
520
540
8
7
6
6
5
5
4
4
4
3
3
540
560
8
8
7
6
5
5
5
4
4
4
3
560
580
9
8
8
7
6
5
5
5
4
4
4
580
600
10
9
8
7
7
6
5
5
5
4
4
600
620
10
10
9
8
7
7
6
5
5
5
4
620
640
11
10
9
9
8
7
7
6
5
5
5
640
660
12
11
10
9
9
8
7
7
6
5
5
660
680
13
12
11
10
9
9
8
7
6
6
5
680
700
14
13
12
11
10
9
9
8
7
6
6
700
720
15
14
13
11
11
10
9
8
8
7
6
Weekly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-18
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
720
740
16
15
14
13
11
11
10
9
8
8
7
740
760
17
16
15
14
12
11
10
10
9
8
8
760
780
18
17
16
15
14
12
11
10
10
9
8
780
800
19
18
17
16
15
13
12
11
10
10
9
800
820
21
19
18
17
16
15
13
12
11
10
10
820
840
22
20
19
18
17
16
14
13
12
11
10
840
860
23
22
20
19
18
17
16
14
13
12
11
860
880
24
23
21
20
19
18
17
15
14
13
12
880
900
26
24
23
21
20
19
18
16
15
14
13
900
920
27
25
24
23
21
20
19
18
16
15
14
920
940
28
27
25
24
23
21
20
19
17
16
15
940
960
29
28
27
25
24
22
21
20
19
17
16
960
980
31
29
28
26
25
24
22
21
20
18
17
980
1,000
32
31
29
28
26
25
24
22
21
20
18
1,000
1,020
33
32
30
29
28
26
25
23
22
21
19
1,020
1,040
35
33
32
30
29
28
26
25
23
22
21
1,040
1,060
36
35
33
32
30
29
27
26
25
23
22
1,060
1,080
37
36
34
33
31
30
29
27
26
24
23
1,080
1,100
39
37
36
34
33
31
30
29
27
26
24
1,100
1,120
40
39
37
36
34
33
31
30
28
27
26
1,120
1,140
41
40
38
37
35
34
32
31
30
28
27
1,140
1,160
43
41
40
38
37
35
34
32
31
30
28
1,160
1,180
44
43
41
40
38
37
35
34
32
31
29
1,180
1,200
46
44
43
41
40
38
37
35
34
32
31
1,200
1,220
47
45
44
42
41
39
38
36
35
33
32
1,220
1,240
48
47
45
44
42
41
39
38
36
35
33
1,240
1,260
50
48
47
45
44
42
41
39
38
36
35
1,260
1,280
51
49
48
46
45
43
42
40
39
37
36
1,280
1,300
52
51
49
48
46
45
43
42
40
39
37
1,300
1,320
54
52
51
49
48
46
45
43
42
40
39
1,320
1,340
55
54
52
51
49
48
46
45
43
42
40
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-19
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
1,340
1,360
56
55
53
52
50
49
47
46
44
43
41
1,360
1,380
58
56
55
53
52
50
49
47
46
44
43
1,380
1,400
59
58
56
55
53
52
50
49
47
46
44
1,400
1,420
60
59
57
56
54
53
52
50
49
47
46
1,420
1,440
62
60
59
57
56
54
53
51
50
48
47
1,440
1,460
63
62
60
59
57
56
54
53
51
50
48
1,460
1,480
65
63
62
60
59
57
56
54
53
51
50
1,480
1,500
66
64
63
61
60
58
57
55
54
52
51
1,500
1,520
67
66
64
63
61
60
58
57
55
54
52
1,520
1,540
69
67
66
64
63
61
60
58
57
55
54
1,540
1,560
70
69
67
66
64
63
61
60
58
57
55
1,560
1,580
72
70
69
67
65
64
62
61
59
58
56
1,580
1,600
73
72
70
68
67
65
64
62
61
59
58
1,600
1,620
75
73
71
70
68
67
65
64
62
61
59
1,620
1,640
76
75
73
71
70
68
67
65
63
62
60
1,640
1,660
78
76
74
73
71
70
68
66
65
63
62
1,660
1,680
79
77
76
74
73
71
69
68
66
65
63
1,680
1,700
80
79
77
76
74
72
71
69
68
66
65
1,700
1,720
82
80
79
77
76
74
72
71
69
68
66
1,720
1,740
83
82
80
79
77
75
74
72
71
69
67
1,740
1,760
85
83
82
80
78
77
75
74
72
70
69
1,760
1,780
86
85
83
81
80
78
77
75
73
72
70
1,780
1,800
88
86
84
83
81
80
78
77
75
73
72
1,800
1,820
89
87
86
84
83
81
80
78
76
75
73
1,820
1,840
90
89
87
86
84
83
81
79
78
76
75
1,840
1,860
92
90
89
87
86
84
82
81
79
78
76
1,860
1,880
93
92
90
89
87
85
84
82
81
79
78
1,880
1,900
95
93
92
90
88
87
85
84
82
81
79
1,900
1,920
96
95
93
91
90
88
87
85
84
82
80
1,920
1,940
98
96
95
93
91
90
88
87
85
83
82
1,940
1,960
99
98
96
94
93
91
90
88
86
85
83
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-20
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
1,960
1,980
101
99
97
96
94
93
91
89
88
86
85
1,980
2,000
102
101
99
97
96
94
93
91
89
88
86
2,000
2,020
104
102
100
99
97
96
94
92
91
89
88
2,020
2,040
105
104
102
100
99
97
95
94
92
91
89
2,040
2,060
107
105
103
102
100
98
97
95
94
92
90
2,060
2,080
108
107
105
103
102
100
98
97
95
94
92
2,080
2,100
110
108
107
105
103
101
100
98
97
95
93
2,100
2,120
111
110
108
106
105
103
101
100
98
96
95
2,120
2,140
113
111
110
108
106
105
103
101
100
98
96
2,140
2,160
114
113
111
109
108
106
104
103
101
99
98
2,160
2,180
116
114
113
111
109
108
106
104
103
101
99
2,180
2,200
117
116
114
112
111
109
107
106
104
102
101
2,200
2,220
119
117
116
114
112
111
109
107
106
104
102
2,220
2,240
120
119
117
115
114
112
110
109
107
105
104
2,240
2,260
122
120
119
117
115
114
112
110
109
107
105
2,260
2,280
124
122
120
119
117
115
113
112
110
108
107
2,280
2,300
125
123
122
120
118
117
115
113
112
110
108
2,300
2,320
127
125
123
122
120
118
117
115
113
112
110
2,320
2,340
128
126
125
123
121
120
118
116
115
113
111
2,340
2,360
130
128
126
125
123
121
120
118
116
115
113
2,360
2,380
131
129
128
126
124
123
121
119
118
116
114
2,380
2,400
133
131
129
128
126
124
123
121
119
118
116
2,400
2,420
134
132
131
129
127
126
124
122
121
119
117
2,420
2,440
136
134
132
131
129
127
126
124
122
121
119
2,440
2,460
137
136
134
132
131
129
127
126
124
122
120
2,460
2,480
139
137
135
134
132
130
129
127
125
124
122
2,480
2,500
140
139
137
135
134
132
130
129
127
125
124
2,500
2,520
142
140
138
137
135
133
132
130
128
127
125
2,520
2,540
143
142
140
138
137
135
133
132
130
128
127
2,540
2,560
145
143
141
140
138
136
135
133
131
130
128
2,560
2,580
146
145
143
141
140
138
136
135
133
131
130
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-21
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
2,580
2,600
148
146
145
143
141
139
138
136
134
133
131
2,600
2,620
149
148
146
144
143
141
139
138
136
134
133
2,620
2,640
151
149
148
146
144
143
141
139
138
136
134
2,640
2,660
152
151
149
147
146
144
142
141
139
137
136
2,660
2,680
154
152
151
149
147
146
144
142
141
139
137
2,680
2,700
155
154
152
150
149
147
145
144
142
140
139
2,700
2,720
157
155
154
152
150
149
147
145
144
142
140
2,720
2,740
158
157
155
153
152
150
148
147
145
143
142
2,740
2,760
160
158
157
155
153
152
150
148
147
145
143
2,760
2,780
162
160
158
157
155
153
151
150
148
146
145
2,780
2,800
163
161
160
158
156
155
153
151
150
148
146
2,800
2,820
165
163
161
160
158
156
155
153
151
150
148
2,820
2,840
166
164
163
161
159
158
156
154
153
151
149
2,840
2,860
168
166
164
163
161
159
158
156
154
153
151
2,860
2,880
169
167
166
164
162
161
159
157
156
154
152
2,880
2,900
171
169
167
166
164
162
161
159
157
156
154
2,900
2,920
172
170
169
167
165
164
162
160
159
157
155
2,920
2,940
174
172
170
169
167
165
164
162
160
159
157
2,940
2,960
175
174
172
170
169
167
165
164
162
160
158
2,960
2,980
177
175
173
172
170
168
167
165
163
162
160
2,980
3,000
178
177
175
173
172
170
168
167
165
163
162
3,000
3,020
180
178
176
175
173
171
170
168
166
165
163
3,020
3,040
181
180
178
176
175
173
171
170
168
166
165
3,040
3,060
183
181
179
178
176
174
173
171
169
168
166
3,060
3,080
184
183
181
179
178
176
174
173
171
169
168
3,080
3,100
186
184
183
181
179
177
176
174
172
171
169
3,100
3,120
187
186
184
182
181
179
177
176
174
172
171
3,120
3,140
189
187
186
184
182
181
179
177
176
174
172
3,140
3,160
190
189
187
185
184
182
180
179
177
175
174
3,160
3,180
192
190
189
187
185
184
182
180
179
177
175
3,180
3,200
193
192
190
188
187
185
183
182
180
178
177
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-22
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
3,200
3,220
195
193
192
190
188
187
185
183
182
180
178
3,220
3,240
196
195
193
191
190
188
186
185
183
181
180
3,240
3,260
198
196
195
193
191
190
188
186
185
183
181
3,260
3,280
200
198
196
195
193
191
189
188
186
184
183
3,280
3,300
201
199
198
196
194
193
191
189
188
186
184
3,300
3,320
203
201
199
198
196
194
193
191
189
188
186
3,320
3,340
204
202
201
199
197
196
194
192
191
189
187
3,340
3,360
206
204
202
201
199
197
196
194
192
191
189
3,360
3,380
207
205
204
202
200
199
197
195
194
192
190
3,380
3,400
209
207
205
204
202
200
199
197
195
194
192
3,400
3,420
210
208
207
205
203
202
200
198
197
195
193
3,420
3,440
212
210
208
207
205
203
202
200
198
197
195
3,440
3,460
213
212
210
208
207
205
203
202
200
198
196
3,460
3,480
215
213
211
210
208
206
205
203
201
200
198
3,480
3,500
216
215
213
211
210
208
206
205
203
201
200
3,500
3,520
218
216
214
213
211
209
208
206
204
203
201
3,520
3,540
219
218
216
214
213
211
209
208
206
204
203
3,540
3,560
221
219
217
216
214
212
211
209
207
206
204
3,560
3,580
222
221
219
217
216
214
212
211
209
207
206
3,580
3,600
224
222
221
219
217
215
214
212
210
209
207
3,600
3,620
225
224
222
220
219
217
215
214
212
210
209
3,620
3,640
227
225
224
222
220
219
217
215
214
212
210
3,640
3,660
228
227
225
223
222
220
218
217
215
213
212
3,660
3,680
230
228
227
225
223
222
220
218
217
215
213
3,680
3,700
231
230
228
226
225
223
221
220
218
216
215
3,700
3,720
233
231
230
228
226
225
223
221
220
218
216
3,720
3,740
234
233
231
229
228
226
224
223
221
219
218
3,740
3,760
236
234
233
231
229
228
226
224
223
221
219
3,760
3,780
238
236
234
233
231
229
227
226
224
222
221
3,780
3,800
239
237
236
234
232
231
229
227
226
224
222
3,800
3,820
241
239
237
236
234
232
231
229
227
226
224
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-23
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
3,820
3,840
242
240
239
237
235
234
232
230
229
227
225
3,840
3,860
244
242
240
239
237
235
234
232
230
229
227
3,860
3,880
245
243
242
240
238
237
235
233
232
230
228
3,880
3,900
247
245
243
242
240
238
237
235
233
232
230
3,900
3,920
248
246
245
243
241
240
238
236
235
233
231
3,920
3,940
250
248
246
245
243
241
240
238
236
235
233
3,940
3,960
251
250
248
246
245
243
241
240
238
236
234
3,960
3,980
253
251
249
248
246
244
243
241
239
238
236
3,980
4,000
254
253
251
249
248
246
244
243
241
239
238
4,000
4,020
256
254
252
251
249
247
246
244
242
241
239
4,020
4,040
257
256
254
252
251
249
247
246
244
242
241
4,040
4,060
259
257
255
254
252
250
249
247
245
244
242
4,060
4,080
260
259
257
255
254
252
250
249
247
245
244
4,080
4,100
262
260
259
257
255
253
252
250
248
247
245
4,100
4,120
263
262
260
258
257
255
253
252
250
248
247
4,120
4,140
265
263
262
260
258
257
255
253
252
250
248
4,140
4,160
266
265
263
261
260
258
256
255
253
251
250
4,160
4,180
268
266
265
263
261
260
258
256
255
253
251
4,180
4,200
269
268
266
264
263
261
259
258
256
254
253
4,200
4,220
271
269
268
266
264
263
261
259
258
256
254
4,220
4,240
272
271
269
267
266
264
262
261
259
257
256
4,240
4,260
274
272
271
269
267
266
264
262
261
259
257
4,260
4,280
276
274
272
271
269
267
265
264
262
260
259
4,280
4,300
277
275
274
272
270
269
267
265
264
262
260
4,300
4,320
279
277
275
274
272
270
269
267
265
264
262
4,320
4,340
280
278
277
275
273
272
270
268
267
265
263
4,340
4,360
282
280
278
277
275
273
272
270
268
267
265
4,360
4,380
283
281
280
278
276
275
273
271
270
268
266
4,380
4,400
285
283
281
280
278
276
275
273
271
270
268
4,400
4,420
286
284
283
281
279
278
276
274
273
271
269
4,420
4,440
288
286
284
283
281
279
278
276
274
273
271
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-24
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
4,440
4,460
289
288
286
284
283
281
279
278
276
274
272
4,460
4,480
291
289
287
286
284
282
281
279
277
276
274
4,480
4,500
292
291
289
287
286
284
282
281
279
277
276
4,500
4,520
294
292
290
289
287
285
284
282
280
279
277
4,520
4,540
295
294
292
290
289
287
285
284
282
280
279
4,540
4,560
297
295
293
292
290
288
287
285
283
282
280
4,560
4,580
298
297
295
293
292
290
288
287
285
283
282
4,580
4,600
300
298
297
295
293
291
290
288
286
285
283
4,600
4,620
301
300
298
296
295
293
291
290
288
286
285
4,620
4,640
303
301
300
298
296
295
293
291
290
288
286
4,640
4,660
304
303
301
299
298
296
294
293
291
289
288
4,660
4,680
306
304
303
301
299
298
296
294
293
291
289
4,680
4,700
307
306
304
302
301
299
297
296
294
292
291
4,700
4,720
309
307
306
304
302
301
299
297
296
294
292
4,720
4,740
310
309
307
305
304
302
300
299
297
295
294
4,740
4,760
312
310
309
307
305
304
302
300
299
297
295
4,760
4,780
314
312
310
309
307
305
303
302
300
298
297
4,780
4,800
315
313
312
310
308
307
305
303
302
300
298
4,800
4,820
317
315
313
312
310
308
307
305
303
302
300
4,820
4,840
318
316
315
313
311
310
308
306
305
303
301
4,840
4,860
320
318
316
315
313
311
310
308
306
305
303
4,860
4,880
321
319
318
316
314
313
311
309
308
306
304
4,880
4,900
323
321
319
318
316
314
313
311
309
308
306
4,900
4,920
324
322
321
319
317
316
314
312
311
309
307
4,920
4,940
326
324
322
321
319
317
316
314
312
311
309
4,940
4,960
327
326
324
322
321
319
317
316
314
312
310
4,960
4,980
329
327
325
324
322
320
319
317
315
314
312
4,980
5,000
331
329
327
325
324
322
320
319
317
315
314
5,000
5,020
332
330
329
327
325
323
322
320
318
317
315
5,020
5,040
334
332
330
328
327
325
323
322
320
318
317
5,040
5,060
335
334
332
330
328
327
325
323
321
320
318
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-25
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
5,060
5,080
337
335
333
332
330
328
326
325
323
321
320
5,080
5,100
338
337
335
333
331
330
328
326
325
323
321
5,100
5,120
340
338
337
335
333
331
330
328
326
324
323
5,120
5,140
342
340
338
336
335
333
331
329
328
326
324
5,140
5,160
343
341
340
338
336
334
333
331
329
328
326
5,160
5,180
345
343
341
340
338
336
334
333
331
329
327
5,180
5,200
346
345
343
341
339
338
336
334
332
331
329
5,200
5,220
348
346
344
343
341
339
337
336
334
332
331
5,220
5,240
349
348
346
344
343
341
339
337
336
334
332
5,240
5,260
351
349
348
346
344
342
341
339
337
335
334
5,260
5,280
353
351
349
347
346
344
342
340
339
337
335
5,280
5,300
354
353
351
349
347
346
344
342
340
339
337
5,300
5,320
356
354
352
351
349
347
345
344
342
340
338
5,320
5,340
357
356
354
352
350
349
347
345
343
342
340
5,340
5,360
359
357
356
354
352
350
349
347
345
343
342
5,360
5,380
361
359
357
355
354
352
350
348
347
345
343
5,380
5,400
362
360
359
357
355
353
352
350
348
346
345
5,400
5,420
364
362
360
359
357
355
353
352
350
348
346
5,420
5,440
365
364
362
360
358
357
355
353
351
350
348
5,440
5,460
367
365
363
362
360
358
356
355
353
351
349
5,460
5,480
368
367
365
363
362
360
358
356
355
353
351
5,480
5,500
370
368
367
365
363
361
360
358
356
354
353
5,500
5,520
372
370
368
366
365
363
361
359
358
356
354
5,520
5,540
373
371
370
368
366
365
363
361
359
358
356
5,540
5,560
375
373
371
370
368
366
364
363
361
359
357
5,560
5,580
376
375
373
371
369
368
366
364
362
361
359
5,580
5,600
378
376
374
373
371
369
368
366
364
362
361
5,600 & over
379
377
375
374
372
370
368
367
365
363
361
7.9% of excess over $5,600 plus
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-26
0
1
2
3
4
5
6
7
8
9
10
or more
0
200
0
0
0
0
0
0
0
0
0
0
0
200
220
1
0
0
0
0
0
0
0
0
0
0
220
240
1
0
0
0
0
0
0
0
0
0
0
240
260
1
1
0
0
0
0
0
0
0
0
0
260
280
1
1
0
0
0
0
0
0
0
0
0
280
300
2
1
0
0
0
0
0
0
0
0
0
300
320
2
1
1
0
0
0
0
0
0
0
0
320
340
2
2
1
0
0
0
0
0
0
0
0
340
360
3
2
1
1
0
0
0
0
0
0
0
360
380
3
2
2
1
0
0
0
0
0
0
0
380
400
3
3
2
1
1
0
0
0
0
0
0
400
420
3
3
2
2
1
0
0
0
0
0
0
420
440
4
3
2
2
1
1
0
0
0
0
0
440
460
4
3
3
2
1
1
0
0
0
0
0
460
480
4
4
3
2
2
1
1
0
0
0
0
480
500
5
4
3
3
2
1
1
0
0
0
0
500
520
5
4
4
3
2
2
1
0
0
0
0
520
540
5
4
4
3
3
2
1
1
0
0
0
540
560
6
5
4
4
3
2
2
1
0
0
0
560
580
6
5
4
4
3
3
2
1
1
0
0
580
600
7
5
5
4
3
3
2
2
1
0
0
600
620
8
6
5
4
4
3
3
2
1
1
0
620
640
8
7
5
5
4
3
3
2
2
1
0
640
660
9
7
6
5
4
4
3
2
2
1
1
660
680
9
8
7
5
5
4
3
3
2
1
1
680
700
10
9
7
6
5
4
4
3
2
2
1
700
720
11
9
8
7
5
5
4
3
3
2
1
720
740
12
10
9
7
6
5
4
4
3
2
2
740
760
13
11
9
8
6
5
4
4
3
3
2
Biweekly PAYROLL PERIOD
For Calendar Year 2026
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-27
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2026
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
760
780
14
11
10
8
7
6
5
4
4
3
2
780
800
15
12
10
9
8
6
5
4
4
3
3
800
820
16
14
11
10
8
7
5
5
4
3
3
820
840
17
15
12
10
9
8
6
5
4
4
3
840
860
18
16
13
11
10
8
7
5
5
4
3
860
880
19
17
14
12
10
9
7
6
5
4
4
880
900
20
18
16
13
11
9
8
7
5
5
4
900
920
22
19
17
14
12
10
9
7
6
5
4
920
940
23
20
18
15
13
11
9
8
7
5
5
940
960
24
21
19
16
14
12
10
9
7
6
5
960
980
25
23
20
18
15
13
11
9
8
6
5
980
1,000
27
24
21
19
16
14
11
10
8
7
6
1,000
1,020
28
25
22
20
17
15
12
10
9
8
6
1,020
1,040
29
26
24
21
18
16
14
11
10
8
7
1,040
1,060
30
28
25
22
19
17
15
12
10
9
8
1,060
1,080
32
29
26
23
21
18
16
13
11
10
8
1,080
1,100
33
30
27
25
22
19
17
14
12
10
9
1,100
1,120
34
31
29
26
23
20
18
16
13
11
9
1,120
1,140
36
33
30
27
24
22
19
17
14
12
10
1,140
1,160
37
34
31
28
26
23
20
18
15
13
11
1,160
1,180
38
35
33
30
27
24
21
19
16
14
12
1,180
1,200
40
37
34
31
28
25
23
20
18
15
13
1,200
1,220
41
38
35
32
29
27
24
21
19
16
14
1,220
1,240
43
40
37
34
31
28
25
22
20
17
15
1,240
1,260
44
41
38
35
32
29
26
24
21
18
16
1,260
1,280
45
42
39
36
33
30
28
25
22
19
17
1,280
1,300
47
44
41
38
35
32
29
26
23
21
18
1,300
1,320
48
45
42
39
36
33
30
27
25
22
19
1,320
1,340
49
46
43
40
37
34
31
29
26
23
20
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-28
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2026
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
1,340
1,360
51
48
45
42
39
36
33
30
27
24
22
1,360
1,380
52
49
46
43
40
37
34
31
28
26
23
1,380
1,400
53
50
47
44
41
38
35
33
30
27
24
1,400
1,420
55
52
49
46
43
40
37
34
31
28
25
1,420
1,440
56
53
50
47
44
41
38
35
32
29
27
1,440
1,460
58
55
52
49
46
43
40
37
34
31
28
1,460
1,480
59
56
53
50
47
44
41
38
35
32
29
1,480
1,500
60
57
54
51
48
45
42
39
36
33
30
1,500
1,520
62
59
56
53
50
47
44
41
38
35
32
1,520
1,540
63
60
57
54
51
48
45
42
39
36
33
1,540
1,560
64
61
58
55
52
49
46
43
40
37
34
1,560
1,580
66
63
60
57
54
51
48
45
42
39
36
1,580
1,600
67
64
61
58
55
52
49
46
43
40
37
1,600
1,620
69
65
62
59
56
53
50
47
44
41
38
1,620
1,640
70
67
64
61
58
55
52
49
46
43
40
1,640
1,660
72
68
65
62
59
56
53
50
47
44
41
1,660
1,680
73
70
67
63
61
58
55
52
49
46
43
1,680
1,700
74
71
68
65
62
59
56
53
50
47
44
1,700
1,720
76
73
69
66
63
60
57
54
51
48
45
1,720
1,740
77
74
71
68
65
62
59
56
53
50
47
1,740
1,760
79
76
72
69
66
63
60
57
54
51
48
1,760
1,780
80
77
74
71
67
64
61
58
55
52
49
1,780
1,800
82
78
75
72
69
66
63
60
57
54
51
1,800
1,820
83
80
77
74
70
67
64
61
58
55
52
1,820
1,840
84
81
78
75
72
69
65
62
59
56
53
1,840
1,860
86
83
80
76
73
70
67
64
61
58
55
1,860
1,880
87
84
81
78
75
72
68
65
62
59
56
1,880
1,900
89
86
82
79
76
73
70
67
63
61
58
1,900
1,920
90
87
84
81
78
74
71
68
65
62
59
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-29
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2026
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
1,920
1,940
92
88
85
82
79
76
73
69
66
63
60
1,940
1,960
93
90
87
84
80
77
74
71
68
65
62
1,960
1,980
95
91
88
85
82
79
76
72
69
66
63
1,980
2,000
96
93
90
86
83
80
77
74
71
67
64
2,000
2,020
97
94
91
88
85
82
78
75
72
69
66
2,020
2,040
99
96
93
89
86
83
80
77
74
70
67
2,040
2,060
100
97
94
91
88
84
81
78
75
72
69
2,060
2,080
102
99
95
92
89
86
83
80
76
73
70
2,080
2,100
103
100
97
94
91
87
84
81
78
75
72
2,100
2,120
105
102
98
95
92
89
86
82
79
76
73
2,120
2,140
107
103
100
97
93
90
87
84
81
78
74
2,140
2,160
108
105
101
98
95
92
88
85
82
79
76
2,160
2,180
110
106
103
100
96
93
90
87
84
80
77
2,180
2,200
111
108
104
101
98
95
91
88
85
82
79
2,200
2,220
113
109
106
103
99
96
93
90
86
83
80
2,220
2,240
114
111
107
104
101
97
94
91
88
85
82
2,240
2,260
116
112
109
106
102
99
96
93
89
86
83
2,260
2,280
117
114
110
107
104
100
97
94
91
88
84
2,280
2,300
119
115
112
109
105
102
99
95
92
89
86
2,300
2,320
120
117
114
110
107
103
100
97
94
91
87
2,320
2,340
122
118
115
112
108
105
102
98
95
92
89
2,340
2,360
123
120
117
113
110
107
103
100
97
93
90
2,360
2,380
125
121
118
115
111
108
105
101
98
95
92
2,380
2,400
126
123
120
116
113
110
106
103
100
96
93
2,400
2,420
128
124
121
118
114
111
108
104
101
98
95
2,420
2,440
129
126
123
119
116
113
109
106
103
99
96
2,440
2,460
131
128
124
121
117
114
111
107
104
101
97
2,460
2,480
132
129
126
122
119
116
112
109
106
102
99
2,480
2,500
134
131
127
124
121
117
114
110
107
104
100
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-30
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2026
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
2,500
2,520
135
132
129
125
122
119
115
112
109
105
102
2,520
2,540
137
134
130
127
124
120
117
114
110
107
103
2,540
2,560
138
135
132
128
125
122
118
115
112
108
105
2,560
2,580
140
137
133
130
127
123
120
117
113
110
107
2,580
2,600
141
138
135
131
128
125
121
118
115
111
108
2,600
2,620
143
140
136
133
130
126
123
120
116
113
110
2,620
2,640
145
141
138
134
131
128
124
121
118
114
111
2,640
2,660
146
143
139
136
133
129
126
123
119
116
113
2,660
2,680
148
144
141
138
134
131
128
124
121
117
114
2,680
2,700
149
146
142
139
136
132
129
126
122
119
116
2,700
2,720
151
147
144
141
137
134
131
127
124
121
117
2,720
2,740
152
149
145
142
139
135
132
129
125
122
119
2,740
2,760
154
150
147
144
140
137
134
130
127
124
120
2,760
2,780
155
152
148
145
142
138
135
132
128
125
122
2,780
2,800
157
153
150
147
143
140
137
133
130
127
123
2,800
2,820
158
155
152
148
145
141
138
135
131
128
125
2,820
2,840
160
156
153
150
146
143
140
136
133
130
126
2,840
2,860
161
158
155
151
148
145
141
138
134
131
128
2,860
2,880
163
159
156
153
149
146
143
139
136
133
129
2,880
2,900
164
161
158
154
151
148
144
141
138
134
131
2,900
2,920
166
162
159
156
152
149
146
142
139
136
132
2,920
2,940
167
164
161
157
154
151
147
144
141
137
134
2,940
2,960
169
166
162
159
155
152
149
145
142
139
135
2,960
2,980
170
167
164
160
157
154
150
147
144
140
137
2,980
3,000
172
169
165
162
159
155
152
148
145
142
138
3,000
3,020
173
170
167
163
160
157
153
150
147
143
140
3,020
3,040
175
172
168
165
162
158
155
152
148
145
141
3,040
3,060
176
173
170
166
163
160
156
153
150
146
143
3,060
3,080
178
175
171
168
165
161
158
155
151
148
145
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-31
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2026
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
3,080
3,100
179
176
173
169
166
163
159
156
153
149
146
3,100
3,120
181
178
174
171
168
164
161
158
154
151
148
3,120
3,140
183
179
176
172
169
166
162
159
156
152
149
3,140
3,160
184
181
177
174
171
167
164
161
157
154
151
3,160
3,180
186
182
179
176
172
169
166
162
159
155
152
3,180
3,200
187
184
180
177
174
170
167
164
160
157
154
3,200
3,220
189
185
182
179
175
172
169
165
162
159
155
3,220
3,240
190
187
183
180
177
173
170
167
163
160
157
3,240
3,260
192
188
185
182
178
175
172
168
165
162
158
3,260
3,280
193
190
186
183
180
176
173
170
166
163
160
3,280
3,300
195
191
188
185
181
178
175
171
168
165
161
3,300
3,320
196
193
190
186
183
179
176
173
169
166
163
3,320
3,340
198
194
191
188
184
181
178
174
171
168
164
3,340
3,360
199
196
193
189
186
183
179
176
172
169
166
3,360
3,380
201
197
194
191
187
184
181
177
174
171
167
3,380
3,400
202
199
196
192
189
186
182
179
176
172
169
3,400
3,420
204
200
197
194
190
187
184
180
177
174
170
3,420
3,440
205
202
199
195
192
189
185
182
179
175
172
3,440
3,460
207
204
200
197
193
190
187
183
180
177
173
3,460
3,480
208
205
202
198
195
192
188
185
182
178
175
3,480
3,500
210
207
203
200
197
193
190
186
183
180
176
3,500
3,520
211
208
205
201
198
195
191
188
185
181
178
3,520
3,540
213
210
206
203
200
196
193
190
186
183
179
3,540
3,560
214
211
208
204
201
198
194
191
188
184
181
3,560
3,580
216
213
209
206
203
199
196
193
189
186
183
3,580
3,600
217
214
211
207
204
201
197
194
191
187
184
3,600
3,620
219
216
212
209
206
202
199
196
192
189
186
3,620
3,640
221
217
214
210
207
204
200
197
194
190
187
3,640
3,660
222
219
215
212
209
205
202
199
195
192
189
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-32
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2026
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
3,660
3,680
224
220
217
214
210
207
204
200
197
193
190
3,680
3,700
225
222
218
215
212
208
205
202
198
195
192
3,700
3,720
227
223
220
217
213
210
207
203
200
197
193
3,720
3,740
228
225
221
218
215
211
208
205
201
198
195
3,740
3,760
230
226
223
220
216
213
210
206
203
200
196
3,760
3,780
231
228
224
221
218
214
211
208
204
201
198
3,780
3,800
233
229
226
223
219
216
213
209
206
203
199
3,800
3,820
234
231
228
224
221
217
214
211
207
204
201
3,820
3,840
236
232
229
226
222
219
216
212
209
206
202
3,840
3,860
237
234
231
227
224
221
217
214
210
207
204
3,860
3,880
239
235
232
229
225
222
219
215
212
209
205
3,880
3,900
240
237
234
230
227
224
220
217
214
210
207
3,900
3,920
242
238
235
232
228
225
222
218
215
212
208
3,920
3,940
243
240
237
233
230
227
223
220
217
213
210
3,940
3,960
245
242
238
235
231
228
225
221
218
215
211
3,960
3,980
246
243
240
236
233
230
226
223
220
216
213
3,980
4,000
248
245
241
238
235
231
228
224
221
218
214
4,000
4,020
249
246
243
239
236
233
229
226
223
219
216
4,020
4,040
251
248
244
241
238
234
231
228
224
221
217
4,040
4,060
252
249
246
242
239
236
232
229
226
222
219
4,060
4,080
254
251
247
244
241
237
234
231
227
224
221
4,080
4,100
255
252
249
245
242
239
235
232
229
225
222
4,100
4,120
257
254
250
247
244
240
237
234
230
227
224
4,120
4,140
259
255
252
248
245
242
238
235
232
228
225
4,140
4,160
260
257
253
250
247
243
240
237
233
230
227
4,160
4,180
262
258
255
252
248
245
242
238
235
231
228
4,180
4,200
263
260
256
253
250
246
243
240
236
233
230
4,200
4,220
265
261
258
255
251
248
245
241
238
235
231
4,220
4,240
266
263
259
256
253
249
246
243
239
236
233
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-33
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2026
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
4,240
4,260
268
264
261
258
254
251
248
244
241
238
234
4,260
4,280
269
266
262
259
256
252
249
246
242
239
236
4,280
4,300
271
267
264
261
257
254
251
247
244
241
237
4,300
4,320
272
269
266
262
259
255
252
249
245
242
239
4,320
4,340
274
270
267
264
260
257
254
250
247
244
240
4,340
4,360
275
272
269
265
262
259
255
252
248
245
242
4,360
4,380
277
273
270
267
263
260
257
253
250
247
243
4,380
4,400
278
275
272
268
265
262
258
255
252
248
245
4,400
4,420
280
276
273
270
266
263
260
256
253
250
246
4,420
4,440
281
278
275
271
268
265
261
258
255
251
248
4,440
4,460
283
280
276
273
269
266
263
259
256
253
249
4,460
4,480
284
281
278
274
271
268
264
261
258
254
251
4,480
4,500
286
283
279
276
273
269
266
262
259
256
252
4,500
4,520
287
284
281
277
274
271
267
264
261
257
254
4,520
4,540
289
286
282
279
276
272
269
266
262
259
255
4,540
4,560
290
287
284
280
277
274
270
267
264
260
257
4,560
4,580
292
289
285
282
279
275
272
269
265
262
259
4,580
4,600
293
290
287
283
280
277
273
270
267
263
260
4,600
4,620
295
292
288
285
282
278
275
272
268
265
262
4,620
4,640
297
293
290
286
283
280
276
273
270
266
263
4,640
4,660
298
295
291
288
285
281
278
275
271
268
265
4,660
4,680
300
296
293
290
286
283
280
276
273
269
266
4,680
4,700
301
298
294
291
288
284
281
278
274
271
268
4,700
4,720
303
299
296
293
289
286
283
279
276
273
269
4,720
4,740
304
301
297
294
291
287
284
281
277
274
271
4,740
4,760
306
302
299
296
292
289
286
282
279
276
272
4,760
4,780
307
304
300
297
294
290
287
284
280
277
274
4,780
4,800
309
305
302
299
295
292
289
285
282
279
275
4,800
4,820
310
307
304
300
297
293
290
287
283
280
277
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-34
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2026
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
4,820
4,840
312
308
305
302
298
295
292
288
285
282
278
4,840
4,860
313
310
307
303
300
297
293
290
286
283
280
4,860
4,880
315
311
308
305
301
298
295
291
288
285
281
4,880
4,900
316
313
310
306
303
300
296
293
290
286
283
4,900
4,920
318
314
311
308
304
301
298
294
291
288
284
4,920
4,940
319
316
313
309
306
303
299
296
293
289
286
4,940
4,960
321
318
314
311
307
304
301
297
294
291
287
4,960
4,980
322
319
316
312
309
306
302
299
296
292
289
4,980
5,000
324
321
317
314
311
307
304
300
297
294
290
5,000
5,020
326
322
319
315
312
309
305
302
299
295
292
5,020
5,040
327
324
320
317
314
310
307
304
300
297
293
5,040
5,060
329
325
322
318
315
312
308
305
302
298
295
5,060
5,080
330
327
323
320
317
313
310
307
303
300
297
5,080
5,100
332
328
325
321
318
315
311
308
305
301
298
5,100
5,120
333
330
326
323
320
316
313
310
306
303
300
5,120
5,140
335
332
328
325
321
318
314
311
308
304
301
5,140
5,160
337
333
330
326
323
319
316
313
309
306
303
5,160
5,180
338
335
331
328
324
321
318
314
311
307
304
5,180
5,200
340
336
333
329
326
322
319
316
312
309
306
5,200
5,220
341
338
334
331
327
324
321
317
314
311
307
5,220
5,240
343
339
336
332
329
326
322
319
315
312
309
5,240
5,260
344
341
338
334
331
327
324
320
317
314
310
5,260
5,280
346
343
339
336
332
329
325
322
318
315
312
5,280
5,300
348
344
341
337
334
330
327
323
320
317
313
5,300
5,320
349
346
342
339
335
332
328
325
321
318
315
5,320
5,340
351
347
344
340
337
333
330
326
323
320
316
5,340
5,360
352
349
345
342
338
335
332
328
325
321
318
5,360
5,380
354
350
347
344
340
337
333
330
326
323
319
5,380
5,400
356
352
349
345
342
338
335
331
328
324
321
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-35
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2026
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
5,400
5,420
357
354
350
347
343
340
336
333
329
326
322
5,420
5,440
359
355
352
348
345
341
338
334
331
327
324
5,440
5,460
360
357
353
350
346
343
339
336
332
329
326
5,460
5,480
362
358
355
351
348
344
341
338
334
331
327
5,480
5,500
363
360
356
353
350
346
343
339
336
332
329
5,500 & over
364
361
357
354
350
347
343
340
336
333
329
7.9% of excess over $5,500 plus
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-36
0
1
2
3
4
5
6
7
8
9
10
or more
0
200
0
0
0
0
0
0
0
0
0
0
0
200
220
1
0
0
0
0
0
0
0
0
0
0
220
240
1
0
0
0
0
0
0
0
0
0
0
240
260
1
1
0
0
0
0
0
0
0
0
0
260
280
1
1
0
0
0
0
0
0
0
0
0
280
300
2
1
0
0
0
0
0
0
0
0
0
300
320
2
1
1
0
0
0
0
0
0
0
0
320
340
2
2
1
0
0
0
0
0
0
0
0
340
360
3
2
1
1
0
0
0
0
0
0
0
360
380
3
2
2
1
0
0
0
0
0
0
0
380
400
3
3
2
1
1
0
0
0
0
0
0
400
420
3
3
2
2
1
0
0
0
0
0
0
420
440
4
3
2
2
1
1
0
0
0
0
0
440
460
4
3
3
2
1
1
0
0
0
0
0
460
480
4
4
3
2
2
1
1
0
0
0
0
480
500
5
4
3
3
2
1
1
0
0
0
0
500
520
5
4
4
3
2
2
1
0
0
0
0
520
540
5
4
4
3
3
2
1
1
0
0
0
540
560
5
5
4
4
3
2
2
1
0
0
0
560
580
6
5
4
4
3
3
2
1
1
0
0
580
600
6
5
5
4
3
3
2
2
1
0
0
600
620
6
6
5
4
4
3
3
2
1
1
0
620
640
6
6
5
5
4
3
3
2
2
1
0
640
660
7
6
6
5
4
4
3
2
2
1
1
660
680
7
6
6
5
5
4
3
3
2
1
1
680
700
7
7
6
5
5
4
4
3
2
2
1
700
720
8
7
6
6
5
5
4
3
3
2
1
720
740
8
7
7
6
5
5
4
4
3
2
2
740
760
8
8
7
6
6
5
4
4
3
3
2
Biweekly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-37
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
760
780
8
8
7
7
6
5
5
4
4
3
2
780
800
9
8
7
7
6
6
5
4
4
3
3
800
820
9
8
8
7
7
6
5
5
4
3
3
820
840
9
9
8
7
7
6
6
5
4
4
3
840
860
10
9
8
8
7
6
6
5
5
4
3
860
880
10
9
9
8
7
7
6
6
5
4
4
880
900
10
10
9
8
8
7
6
6
5
5
4
900
920
10
10
9
9
8
7
7
6
5
5
4
920
940
11
10
9
9
8
8
7
6
6
5
5
940
960
12
10
10
9
8
8
7
7
6
5
5
960
980
12
11
10
9
9
8
8
7
6
6
5
980
1,000
13
12
10
10
9
8
8
7
7
6
5
1,000
1,020
14
12
11
10
9
9
8
7
7
6
6
1,020
1,040
14
13
12
10
10
9
8
8
7
7
6
1,040
1,060
15
14
12
11
10
9
9
8
7
7
6
1,060
1,080
16
14
13
11
10
10
9
8
8
7
6
1,080
1,100
16
15
13
12
11
10
9
9
8
7
7
1,100
1,120
17
15
14
13
11
10
10
9
8
8
7
1,120
1,140
18
16
15
13
12
10
10
9
9
8
7
1,140
1,160
18
17
15
14
13
11
10
9
9
8
8
1,160
1,180
19
17
16
15
13
12
10
10
9
8
8
1,180
1,200
19
18
17
15
14
12
11
10
9
9
8
1,200
1,220
20
19
17
16
14
13
12
10
10
9
8
1,220
1,240
21
19
18
16
15
14
12
11
10
9
9
1,240
1,260
21
20
19
17
16
14
13
12
10
10
9
1,260
1,280
22
21
19
18
16
15
14
12
11
10
9
1,280
1,300
23
21
20
18
17
16
14
13
11
10
10
1,300
1,320
24
22
20
19
18
16
15
13
12
11
10
1,320
1,340
25
23
21
20
18
17
15
14
13
11
10
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-38
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
1,340
1,360
26
24
22
20
19
18
16
15
13
12
10
1,360
1,380
27
25
23
21
20
18
17
15
14
13
11
1,380
1,400
28
26
24
22
20
19
17
16
15
13
12
1,400
1,420
30
27
25
22
21
19
18
17
15
14
12
1,420
1,440
31
28
26
23
21
20
19
17
16
14
13
1,440
1,460
32
29
27
25
22
21
19
18
16
15
14
1,460
1,480
33
30
28
26
23
21
20
19
17
16
14
1,480
1,500
34
32
29
27
24
22
21
19
18
16
15
1,500
1,520
35
33
30
28
25
23
21
20
18
17
16
1,520
1,540
36
34
31
29
26
24
22
20
19
18
16
1,540
1,560
37
35
32
30
28
25
23
21
20
18
17
1,560
1,580
38
36
34
31
29
26
24
22
20
19
18
1,580
1,600
39
37
35
32
30
27
25
23
21
20
18
1,600
1,620
41
38
36
33
31
28
26
24
22
20
19
1,620
1,640
42
39
37
34
32
30
27
25
22
21
19
1,640
1,660
43
40
38
36
33
31
28
26
23
21
20
1,660
1,680
44
41
39
37
34
32
29
27
25
22
21
1,680
1,700
45
43
40
38
35
33
30
28
26
23
21
1,700
1,720
47
44
41
39
36
34
32
29
27
24
22
1,720
1,740
48
45
42
40
37
35
33
30
28
25
23
1,740
1,760
49
46
44
41
39
36
34
31
29
26
24
1,760
1,780
51
48
45
42
40
37
35
32
30
28
25
1,780
1,800
52
49
46
43
41
38
36
34
31
29
26
1,800
1,820
53
50
47
45
42
39
37
35
32
30
27
1,820
1,840
54
52
49
46
43
41
38
36
33
31
28
1,840
1,860
56
53
50
47
44
42
39
37
34
32
30
1,860
1,880
57
54
51
48
46
43
40
38
36
33
31
1,880
1,900
58
55
53
50
47
44
41
39
37
34
32
1,900
1,920
59
57
54
51
48
45
43
40
38
35
33
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-39
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
1,920
1,940
61
58
55
52
49
47
44
41
39
36
34
1,940
1,960
62
59
56
54
51
48
45
42
40
37
35
1,960
1,980
63
60
58
55
52
49
46
44
41
39
36
1,980
2,000
65
62
59
56
53
51
48
45
42
40
37
2,000
2,020
66
63
60
57
55
52
49
46
43
41
38
2,020
2,040
67
64
62
59
56
53
50
47
45
42
39
2,040
2,060
69
66
63
60
57
54
52
49
46
43
41
2,060
2,080
70
67
64
61
58
56
53
50
47
44
42
2,080
2,100
71
68
65
63
60
57
54
51
48
46
43
2,100
2,120
73
70
67
64
61
58
55
53
50
47
44
2,120
2,140
74
71
68
65
62
59
57
54
51
48
45
2,140
2,160
75
72
69
66
64
61
58
55
52
49
47
2,160
2,180
77
74
71
68
65
62
59
56
54
51
48
2,180
2,200
78
75
72
69
66
63
60
58
55
52
49
2,200
2,220
79
76
73
70
67
65
62
59
56
53
51
2,220
2,240
81
78
75
72
69
66
63
60
57
55
52
2,240
2,260
82
79
76
73
70
67
64
62
59
56
53
2,260
2,280
84
81
78
75
72
69
66
63
60
57
54
2,280
2,300
85
82
79
76
73
70
67
64
61
58
56
2,300
2,320
86
83
80
77
74
71
68
65
63
60
57
2,320
2,340
88
85
82
79
76
73
70
67
64
61
58
2,340
2,360
89
86
83
80
77
74
71
68
65
62
59
2,360
2,380
90
87
84
81
78
75
72
69
66
64
61
2,380
2,400
92
89
86
83
80
77
74
71
68
65
62
2,400
2,420
93
90
87
84
81
78
75
72
69
66
63
2,420
2,440
94
91
88
85
82
79
76
73
70
67
65
2,440
2,460
96
93
90
87
84
81
78
75
72
69
66
2,460
2,480
97
94
91
88
85
82
79
76
73
70
67
2,480
2,500
99
96
93
90
87
84
81
78
75
72
69
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-40
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
2,500
2,520
100
97
94
91
88
85
82
79
76
73
70
2,520
2,540
101
98
95
92
89
86
83
80
77
74
71
2,540
2,560
103
100
97
94
91
88
85
82
79
76
73
2,560
2,580
104
101
98
95
92
89
86
83
80
77
74
2,580
2,600
105
102
99
96
93
90
87
84
81
78
75
2,600
2,620
107
104
101
98
95
92
89
86
83
80
77
2,620
2,640
108
105
102
99
96
93
90
87
84
81
78
2,640
2,660
109
106
103
100
97
94
91
88
85
82
79
2,660
2,680
111
108
105
102
99
96
93
90
87
84
81
2,680
2,700
112
109
106
103
100
97
94
91
88
85
82
2,700
2,720
113
110
107
104
101
99
96
93
90
87
84
2,720
2,740
115
112
109
106
103
100
97
94
91
88
85
2,740
2,760
116
113
110
107
104
101
98
95
92
89
86
2,760
2,780
118
115
112
109
106
103
100
97
94
91
88
2,780
2,800
119
116
113
110
107
104
101
98
95
92
89
2,800
2,820
120
117
114
111
108
105
102
99
96
93
90
2,820
2,840
122
119
116
113
110
107
104
101
98
95
92
2,840
2,860
123
120
117
114
111
108
105
102
99
96
93
2,860
2,880
124
121
118
115
112
109
106
103
100
97
94
2,880
2,900
126
123
120
117
114
111
108
105
102
99
96
2,900
2,920
127
124
121
118
115
112
109
106
103
100
97
2,920
2,940
128
125
122
119
116
113
110
107
104
101
99
2,940
2,960
130
127
124
121
118
115
112
109
106
103
100
2,960
2,980
131
128
125
122
119
116
113
110
107
104
101
2,980
3,000
133
130
127
124
121
118
115
112
109
106
103
3,000
3,020
134
131
128
125
122
119
116
113
110
107
104
3,020
3,040
136
132
129
126
123
120
117
114
111
108
105
3,040
3,060
137
134
131
128
125
122
119
116
113
110
107
3,060
3,080
138
135
132
129
126
123
120
117
114
111
108
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-41
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
3,080
3,100
140
137
134
130
127
124
121
118
115
112
109
3,100
3,120
141
138
135
132
129
126
123
120
117
114
111
3,120
3,140
143
140
136
133
130
127
124
121
118
115
112
3,140
3,160
144
141
138
135
132
128
125
122
119
116
113
3,160
3,180
146
143
139
136
133
130
127
124
121
118
115
3,180
3,200
147
144
141
138
134
131
128
125
122
119
116
3,200
3,220
149
145
142
139
136
133
130
127
124
121
118
3,220
3,240
150
147
144
140
137
134
131
128
125
122
119
3,240
3,260
151
148
145
142
139
136
132
129
126
123
120
3,260
3,280
153
150
147
143
140
137
134
131
128
125
122
3,280
3,300
154
151
148
145
142
138
135
132
129
126
123
3,300
3,320
156
153
149
146
143
140
137
134
130
127
124
3,320
3,340
157
154
151
148
145
141
138
135
132
129
126
3,340
3,360
159
155
152
149
146
143
140
136
133
130
127
3,360
3,380
160
157
154
151
147
144
141
138
135
132
128
3,380
3,400
162
158
155
152
149
146
143
139
136
133
130
3,400
3,420
163
160
157
153
150
147
144
141
138
134
131
3,420
3,440
164
161
158
155
152
149
145
142
139
136
133
3,440
3,460
166
163
159
156
153
150
147
144
140
137
134
3,460
3,480
167
164
161
158
155
151
148
145
142
139
136
3,480
3,500
169
166
162
159
156
153
150
147
143
140
137
3,500
3,520
170
167
164
161
157
154
151
148
145
142
138
3,520
3,540
172
168
165
162
159
156
153
149
146
143
140
3,540
3,560
173
170
167
164
160
157
154
151
148
145
141
3,560
3,580
174
171
168
165
162
159
155
152
149
146
143
3,580
3,600
176
173
170
166
163
160
157
154
151
147
144
3,600
3,620
177
174
171
168
165
162
158
155
152
149
146
3,620
3,640
179
176
172
169
166
163
160
157
153
150
147
3,640
3,660
180
177
174
171
168
164
161
158
155
152
149
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-42
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
3,660
3,680
182
179
175
172
169
166
163
159
156
153
150
3,680
3,700
183
180
177
174
170
167
164
161
158
155
151
3,700
3,720
185
181
178
175
172
169
166
162
159
156
153
3,720
3,740
186
183
180
176
173
170
167
164
161
157
154
3,740
3,760
187
184
181
178
175
172
168
165
162
159
156
3,760
3,780
189
186
183
179
176
173
170
167
164
160
157
3,780
3,800
190
187
184
181
178
174
171
168
165
162
159
3,800
3,820
192
189
185
182
179
176
173
170
166
163
160
3,820
3,840
193
190
187
184
181
177
174
171
168
165
162
3,840
3,860
195
191
188
185
182
179
176
172
169
166
163
3,860
3,880
196
193
190
187
183
180
177
174
171
168
164
3,880
3,900
198
194
191
188
185
182
179
175
172
169
166
3,900
3,920
199
196
193
189
186
183
180
177
174
170
167
3,920
3,940
201
197
194
191
188
185
181
178
175
172
169
3,940
3,960
202
199
196
192
189
186
183
180
176
173
170
3,960
3,980
204
200
197
194
191
187
184
181
178
175
172
3,980
4,000
205
202
199
195
192
189
186
183
179
176
173
4,000
4,020
207
203
200
197
193
190
187
184
181
178
174
4,020
4,040
208
205
202
198
195
192
189
185
182
179
176
4,040
4,060
210
206
203
200
196
193
190
187
184
181
177
4,060
4,080
211
208
205
201
198
195
191
188
185
182
179
4,080
4,100
213
209
206
203
199
196
193
190
187
183
180
4,100
4,120
214
211
208
204
201
198
194
191
188
185
182
4,120
4,140
216
213
209
206
203
199
196
193
189
186
183
4,140
4,160
217
214
211
207
204
201
197
194
191
188
185
4,160
4,180
219
216
212
209
206
202
199
196
192
189
186
4,180
4,200
220
217
214
210
207
204
200
197
194
191
187
4,200
4,220
222
219
215
212
209
205
202
199
195
192
189
4,220
4,240
223
220
217
213
210
207
203
200
197
193
190
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-43
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
4,240
4,260
225
222
218
215
212
208
205
202
198
195
192
4,260
4,280
227
223
220
216
213
210
206
203
200
196
193
4,280
4,300
228
225
221
218
215
211
208
205
201
198
195
4,300
4,320
230
226
223
220
216
213
209
206
203
199
196
4,320
4,340
231
228
224
221
218
214
211
208
204
201
198
4,340
4,360
233
229
226
223
219
216
213
209
206
203
199
4,360
4,380
234
231
227
224
221
217
214
211
207
204
201
4,380
4,400
236
232
229
226
222
219
216
212
209
206
202
4,400
4,420
237
234
230
227
224
220
217
214
210
207
204
4,420
4,440
239
235
232
229
225
222
219
215
212
209
205
4,440
4,460
240
237
234
230
227
223
220
217
213
210
207
4,460
4,480
242
238
235
232
228
225
222
218
215
212
208
4,480
4,500
243
240
237
233
230
227
223
220
216
213
210
4,500
4,520
245
241
238
235
231
228
225
221
218
215
211
4,520
4,540
246
243
240
236
233
230
226
223
220
216
213
4,540
4,560
248
244
241
238
234
231
228
224
221
218
214
4,560
4,580
249
246
243
239
236
233
229
226
223
219
216
4,580
4,600
251
247
244
241
237
234
231
227
224
221
217
4,600
4,620
252
249
246
242
239
236
232
229
226
222
219
4,620
4,640
254
251
247
244
241
237
234
230
227
224
220
4,640
4,660
255
252
249
245
242
239
235
232
229
225
222
4,660
4,680
257
254
250
247
244
240
237
234
230
227
223
4,680
4,700
258
255
252
248
245
242
238
235
232
228
225
4,700
4,720
260
257
253
250
247
243
240
237
233
230
227
4,720
4,740
261
258
255
251
248
245
241
238
235
231
228
4,740
4,760
263
260
256
253
250
246
243
240
236
233
230
4,760
4,780
265
261
258
254
251
248
244
241
238
234
231
4,780
4,800
266
263
259
256
253
249
246
243
239
236
233
4,800
4,820
268
264
261
258
254
251
247
244
241
237
234
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-44
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
4,820
4,840
269
266
262
259
256
252
249
246
242
239
236
4,840
4,860
271
267
264
261
257
254
251
247
244
241
237
4,860
4,880
272
269
265
262
259
255
252
249
245
242
239
4,880
4,900
274
270
267
264
260
257
254
250
247
244
240
4,900
4,920
275
272
268
265
262
258
255
252
248
245
242
4,920
4,940
277
273
270
267
263
260
257
253
250
247
243
4,940
4,960
278
275
272
268
265
261
258
255
251
248
245
4,960
4,980
280
276
273
270
266
263
260
256
253
250
246
4,980
5,000
281
278
275
271
268
265
261
258
254
251
248
5,000
5,020
283
279
276
273
269
266
263
259
256
253
249
5,020
5,040
284
281
278
274
271
268
264
261
258
254
251
5,040
5,060
286
282
279
276
272
269
266
262
259
256
252
5,060
5,080
287
284
281
277
274
271
267
264
261
257
254
5,080
5,100
289
285
282
279
275
272
269
265
262
259
255
5,100
5,120
290
287
284
280
277
274
270
267
264
260
257
5,120
5,140
292
289
285
282
279
275
272
268
265
262
258
5,140
5,160
293
290
287
283
280
277
273
270
267
263
260
5,160
5,180
295
292
288
285
282
278
275
272
268
265
261
5,180
5,200
296
293
290
286
283
280
276
273
270
266
263
5,200
5,220
298
295
291
288
285
281
278
275
271
268
265
5,220
5,240
299
296
293
289
286
283
279
276
273
269
266
5,240
5,260
301
298
294
291
288
284
281
278
274
271
268
5,260
5,280
303
299
296
292
289
286
282
279
276
272
269
5,280
5,300
304
301
297
294
291
287
284
281
277
274
271
5,300
5,320
306
302
299
296
292
289
285
282
279
275
272
5,320
5,340
307
304
300
297
294
290
287
284
280
277
274
5,340
5,360
309
305
302
299
295
292
289
285
282
279
275
5,360
5,380
310
307
303
300
297
293
290
287
283
280
277
5,380
5,400
312
308
305
302
298
295
292
288
285
282
278
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-45
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
5,400
5,420
313
310
306
303
300
296
293
290
286
283
280
5,420
5,440
315
311
308
305
301
298
295
291
288
285
281
5,440
5,460
316
313
310
306
303
299
296
293
289
286
283
5,460
5,480
318
314
311
308
304
301
298
294
291
288
284
5,480
5,500
319
316
313
309
306
303
299
296
292
289
286
5,500
5,520
321
317
314
311
307
304
301
297
294
291
287
5,520
5,540
322
319
316
312
309
306
302
299
296
292
289
5,540
5,560
324
320
317
314
310
307
304
300
297
294
290
5,560
5,580
325
322
319
315
312
309
305
302
299
295
292
5,580
5,600
327
323
320
317
313
310
307
303
300
297
293
5,600
5,620
328
325
322
318
315
312
308
305
302
298
295
5,620
5,640
330
327
323
320
317
313
310
306
303
300
296
5,640
5,660
331
328
325
321
318
315
311
308
305
301
298
5,660
5,680
333
330
326
323
320
316
313
310
306
303
299
5,680
5,700
334
331
328
324
321
318
314
311
308
304
301
5,700
5,720
336
333
329
326
323
319
316
313
309
306
303
5,720
5,740
337
334
331
327
324
321
317
314
311
307
304
5,740
5,760
339
336
332
329
326
322
319
316
312
309
306
5,760
5,780
341
337
334
330
327
324
320
317
314
310
307
5,780
5,800
342
339
335
332
329
325
322
319
315
312
309
5,800
5,820
344
340
337
334
330
327
323
320
317
313
310
5,820
5,840
345
342
338
335
332
328
325
322
318
315
312
5,840
5,860
347
343
340
337
333
330
327
323
320
317
313
5,860
5,880
348
345
341
338
335
331
328
325
321
318
315
5,880
5,900
350
346
343
340
336
333
330
326
323
320
316
5,900
5,920
351
348
344
341
338
334
331
328
324
321
318
5,920
5,940
353
349
346
343
339
336
333
329
326
323
319
5,940
5,960
354
351
348
344
341
337
334
331
327
324
321
5,960
5,980
356
352
349
346
342
339
336
332
329
326
322
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-46
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
5,980
6,000
357
354
351
347
344
341
337
334
330
327
324
6,000
6,020
359
355
352
349
345
342
339
335
332
329
325
6,020
6,040
360
357
354
350
347
344
340
337
334
330
327
6,040
6,060
362
358
355
352
348
345
342
338
335
332
328
6,060
6,080
363
360
357
353
350
347
343
340
337
333
330
6,080
6,100
365
361
358
355
351
348
345
341
338
335
331
6,100
6,120
366
363
360
356
353
350
346
343
340
336
333
6,120
6,140
368
365
361
358
355
351
348
344
341
338
334
6,140
6,160
369
366
363
359
356
353
349
346
343
339
336
6,160
6,180
371
368
364
361
358
354
351
348
344
341
337
6,180
6,200
372
369
366
362
359
356
352
349
346
342
339
6,200
6,220
374
371
367
364
361
357
354
351
347
344
341
6,220
6,240
375
372
369
365
362
359
355
352
349
345
342
6,240
6,260
377
374
370
367
364
360
357
354
350
347
344
6,260
6,280
379
375
372
368
365
362
358
355
352
348
345
6,280
6,300
380
377
373
370
367
363
360
357
353
350
347
6,300
6,320
382
378
375
372
368
365
361
358
355
351
348
6,320
6,340
383
380
376
373
370
366
363
360
356
353
350
6,340
6,360
385
381
378
375
371
368
365
361
358
355
351
6,360
6,380
386
383
379
376
373
369
366
363
359
356
353
6,380
6,400
388
384
381
378
374
371
368
364
361
358
354
6,400
6,420
389
386
382
379
376
372
369
366
362
359
356
6,420
6,440
391
387
384
381
377
374
371
367
364
361
357
6,440
6,460
392
389
386
382
379
375
372
369
365
362
359
6,460
6,480
394
390
387
384
380
377
374
370
367
364
360
6,480
6,500
395
392
389
385
382
379
375
372
368
365
362
6,500
6,520
397
393
390
387
383
380
377
373
370
367
363
6,520
6,540
398
395
392
388
385
382
378
375
372
368
365
6,540
6,560
400
396
393
390
386
383
380
376
373
370
366
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-47
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
6,560
6,580
401
398
395
391
388
385
381
378
375
371
368
6,580
6,600
403
399
396
393
389
386
383
379
376
373
369
6,600
6,620
404
401
398
394
391
388
384
381
378
374
371
6,620
6,640
406
403
399
396
393
389
386
382
379
376
372
6,640
6,660
407
404
401
397
394
391
387
384
381
377
374
6,660
6,680
409
406
402
399
396
392
389
386
382
379
375
6,680
6,700
410
407
404
400
397
394
390
387
384
380
377
6,700
6,720
412
409
405
402
399
395
392
389
385
382
379
6,720
6,740
413
410
407
403
400
397
393
390
387
383
380
6,740
6,760
415
412
408
405
402
398
395
392
388
385
382
6,760
6,780
417
413
410
406
403
400
396
393
390
386
383
6,780
6,800
418
415
411
408
405
401
398
395
391
388
385
6,800
6,820
420
416
413
410
406
403
399
396
393
389
386
6,820
6,840
421
418
414
411
408
404
401
398
394
391
388
6,840
6,860
423
419
416
413
409
406
403
399
396
393
389
6,860
6,880
424
421
417
414
411
407
404
401
397
394
391
6,880
6,900
426
422
419
416
412
409
406
402
399
396
392
6,900
6,920
427
424
420
417
414
410
407
404
400
397
394
6,920
6,940
429
425
422
419
415
412
409
405
402
399
395
6,940
6,960
430
427
424
420
417
413
410
407
403
400
397
6,960
6,980
432
428
425
422
418
415
412
408
405
402
398
6,980
7,000
433
430
427
423
420
417
413
410
406
403
400
7,000
7,020
435
431
428
425
421
418
415
411
408
405
401
7,020
7,040
436
433
430
426
423
420
416
413
410
406
403
7,040
7,060
438
434
431
428
424
421
418
414
411
408
404
7,060
7,080
439
436
433
429
426
423
419
416
413
409
406
7,080
7,100
441
437
434
431
427
424
421
417
414
411
407
7,100
7,120
442
439
436
432
429
426
422
419
416
412
409
7,120
7,140
444
441
437
434
431
427
424
420
417
414
410
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-48
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
7,140
7,160
445
442
439
435
432
429
425
422
419
415
412
7,160
7,180
447
444
440
437
434
430
427
424
420
417
413
7,180
7,200
448
445
442
438
435
432
428
425
422
418
415
7,200
7,220
450
447
443
440
437
433
430
427
423
420
417
7,220
7,240
451
448
445
441
438
435
431
428
425
421
418
7,240
7,260
453
450
446
443
440
436
433
430
426
423
420
7,260
7,280
455
451
448
444
441
438
434
431
428
424
421
7,280
7,300
456
453
449
446
443
439
436
433
429
426
423
7,300
7,320
458
454
451
448
444
441
437
434
431
427
424
7,320
7,340
459
456
452
449
446
442
439
436
432
429
426
7,340
7,360
461
457
454
451
447
444
441
437
434
431
427
7,360
7,380
462
459
455
452
449
445
442
439
435
432
429
7,380
7,400
464
460
457
454
450
447
444
440
437
434
430
7,400
7,420
465
462
458
455
452
448
445
442
438
435
432
7,420
7,440
467
463
460
457
453
450
447
443
440
437
433
7,440
7,460
468
465
462
458
455
451
448
445
441
438
435
7,460
7,480
470
466
463
460
456
453
450
446
443
440
436
7,480
7,500
471
468
465
461
458
455
451
448
444
441
438
7,500
7,520
473
469
466
463
459
456
453
449
446
443
439
7,520
7,540
474
471
468
464
461
458
454
451
448
444
441
7,540
7,560
476
472
469
466
462
459
456
452
449
446
442
7,560
7,580
477
474
471
467
464
461
457
454
451
447
444
7,580
7,600
479
475
472
469
465
462
459
455
452
449
445
7,600
7,620
480
477
474
470
467
464
460
457
454
450
447
7,620
7,640
482
479
475
472
469
465
462
458
455
452
448
7,640
7,660
483
480
477
473
470
467
463
460
457
453
450
7,660
7,680
485
482
478
475
472
468
465
462
458
455
451
7,680
7,700
486
483
480
476
473
470
466
463
460
456
453
7,700
7,720
488
485
481
478
475
471
468
465
461
458
455
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-49
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
7,720
7,740
489
486
483
479
476
473
469
466
463
459
456
7,740
7,760
491
488
484
481
478
474
471
468
464
461
458
7,760
7,780
493
489
486
482
479
476
472
469
466
462
459
7,780
7,800
494
491
487
484
481
477
474
471
467
464
461
7,800
7,820
496
492
489
486
482
479
475
472
469
465
462
7,820
7,840
497
494
490
487
484
480
477
474
470
467
464
7,840
7,860
499
495
492
489
485
482
479
475
472
469
465
7,860
7,880
500
497
493
490
487
483
480
477
473
470
467
7,880
7,900
502
498
495
492
488
485
482
478
475
472
468
7,900
7,920
503
500
496
493
490
486
483
480
476
473
470
7,920
7,940
505
501
498
495
491
488
485
481
478
475
471
7,940
7,960
506
503
500
496
493
489
486
483
479
476
473
7,960
7,980
508
504
501
498
494
491
488
484
481
478
474
7,980
8,000
509
506
503
499
496
493
489
486
482
479
476
8,000
8,020
511
507
504
501
497
494
491
487
484
481
477
8,020
8,040
512
509
506
502
499
496
492
489
486
482
479
8,040
8,060
514
510
507
504
500
497
494
490
487
484
480
8,060
8,080
515
512
509
505
502
499
495
492
489
485
482
8,080
8,100
517
513
510
507
503
500
497
493
490
487
483
8,100
8,120
518
515
512
508
505
502
498
495
492
488
485
8,120
8,140
520
517
513
510
507
503
500
496
493
490
486
8,140
8,160
521
518
515
511
508
505
501
498
495
491
488
8,160
8,180
523
520
516
513
510
506
503
500
496
493
489
8,180
8,200
524
521
518
514
511
508
504
501
498
494
491
8,200
8,220
526
523
519
516
513
509
506
503
499
496
493
8,220
8,240
527
524
521
517
514
511
507
504
501
497
494
8,240
8,260
529
526
522
519
516
512
509
506
502
499
496
8,260
8,280
531
527
524
520
517
514
510
507
504
500
497
8,280
8,300
532
529
525
522
519
515
512
509
505
502
499
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-50
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
8,300
8,320
534
530
527
524
520
517
513
510
507
503
500
8,320
8,340
535
532
528
525
522
518
515
512
508
505
502
8,340
8,360
537
533
530
527
523
520
517
513
510
507
503
8,360
8,380
538
535
531
528
525
521
518
515
511
508
505
8,380
8,400
540
536
533
530
526
523
520
516
513
510
506
8,400
8,420
541
538
534
531
528
524
521
518
514
511
508
8,420
8,440
543
539
536
533
529
526
523
519
516
513
509
8,440
8,460
544
541
538
534
531
527
524
521
517
514
511
8,460
8,480
546
542
539
536
532
529
526
522
519
516
512
8,480
8,500
547
544
541
537
534
531
527
524
520
517
514
8,500
8,520
549
545
542
539
535
532
529
525
522
519
515
8,520
8,540
550
547
544
540
537
534
530
527
524
520
517
8,540
8,560
552
548
545
542
538
535
532
528
525
522
518
8,560
8,580
553
550
547
543
540
537
533
530
527
523
520
8,580
8,600
555
551
548
545
541
538
535
531
528
525
521
8,600
8,620
556
553
550
546
543
540
536
533
530
526
523
8,620
8,640
558
555
551
548
545
541
538
534
531
528
524
8,640
8,660
559
556
553
549
546
543
539
536
533
529
526
8,660
8,680
561
558
554
551
548
544
541
538
534
531
527
8,680
8,700
562
559
556
552
549
546
542
539
536
532
529
8,700
8,720
564
561
557
554
551
547
544
541
537
534
531
8,720
8,740
565
562
559
555
552
549
545
542
539
535
532
8,740
8,760
567
564
560
557
554
550
547
544
540
537
534
8,760
8,780
569
565
562
558
555
552
548
545
542
538
535
8,780
8,800
570
567
563
560
557
553
550
547
543
540
537
8,800
8,820
572
568
565
562
558
555
551
548
545
541
538
8,820
8,840
573
570
566
563
560
556
553
550
546
543
540
8,840
8,860
575
571
568
565
561
558
555
551
548
545
541
8,860
8,880
576
573
569
566
563
559
556
553
549
546
543
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-51
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
8,880
8,900
578
574
571
568
564
561
558
554
551
548
544
8,900
8,920
579
576
572
569
566
562
559
556
552
549
546
8,920
8,940
581
577
574
571
567
564
561
557
554
551
547
8,940
8,960
582
579
576
572
569
565
562
559
555
552
549
8,960
8,980
584
580
577
574
570
567
564
560
557
554
550
8,980
9,000
585
582
579
575
572
569
565
562
558
555
552
9,000
9,020
587
583
580
577
573
570
567
563
560
557
553
9,020
9,040
588
585
582
578
575
572
568
565
562
558
555
9,040
9,060
590
586
583
580
576
573
570
566
563
560
556
9,060
9,080
591
588
585
581
578
575
571
568
565
561
558
9,080
9,100
593
589
586
583
579
576
573
569
566
563
559
9,100
9,120
594
591
588
584
581
578
574
571
568
564
561
9,120
9,140
596
593
589
586
583
579
576
572
569
566
562
9,140
9,160
597
594
591
587
584
581
577
574
571
567
564
9,160
9,180
599
596
592
589
586
582
579
576
572
569
565
9,180
9,200
600
597
594
590
587
584
580
577
574
570
567
9,200
9,220
602
599
595
592
589
585
582
579
575
572
569
9,220
9,240
603
600
597
593
590
587
583
580
577
573
570
9,240
9,260
605
602
598
595
592
588
585
582
578
575
572
9,260
9,280
607
603
600
596
593
590
586
583
580
576
573
9,280
9,300
608
605
601
598
595
591
588
585
581
578
575
9,300
9,320
610
606
603
600
596
593
589
586
583
579
576
9,320
9,340
611
608
604
601
598
594
591
588
584
581
578
9,340
9,360
613
609
606
603
599
596
593
589
586
583
579
9,360
9,380
614
611
607
604
601
597
594
591
587
584
581
9,380
9,400
616
612
609
606
602
599
596
592
589
586
582
9,400
9,420
617
614
610
607
604
600
597
594
590
587
584
9,420
9,440
619
615
612
609
605
602
599
595
592
589
585
9,440
9,460
620
617
614
610
607
603
600
597
593
590
587
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-52
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
9,460
9,480
622
618
615
612
608
605
602
598
595
592
588
9,480
9,500
623
620
617
613
610
607
603
600
596
593
590
9,500
9,520
625
621
618
615
611
608
605
601
598
595
591
9,520
9,540
626
623
620
616
613
610
606
603
600
596
593
9,540
9,560
628
624
621
618
614
611
608
604
601
598
594
9,560
9,580
629
626
623
619
616
613
609
606
603
599
596
9,580
9,600
631
627
624
621
617
614
611
607
604
601
597
9,600
9,620
632
629
626
622
619
616
612
609
606
602
599
9,620
9,640
634
631
627
624
621
617
614
610
607
604
600
9,640
9,660
635
632
629
625
622
619
615
612
609
605
602
9,660
9,680
637
634
630
627
624
620
617
614
610
607
603
9,680
9,700
638
635
632
628
625
622
618
615
612
608
605
9,700
9,720
640
637
633
630
627
623
620
617
613
610
607
9,720
9,740
641
638
635
631
628
625
621
618
615
611
608
9,740
9,760
643
640
636
633
630
626
623
620
616
613
610
9,760
9,780
645
641
638
634
631
628
624
621
618
614
611
9,780
9,800
646
643
639
636
633
629
626
623
619
616
613
9,800
9,820
648
644
641
638
634
631
627
624
621
617
614
9,820
9,840
649
646
642
639
636
632
629
626
622
619
616
9,840
9,860
651
647
644
641
637
634
631
627
624
621
617
9,860
9,880
652
649
645
642
639
635
632
629
625
622
619
9,880
9,900
654
650
647
644
640
637
634
630
627
624
620
9,900
9,920
656
652
649
645
642
638
635
632
628
625
622
9,920
9,940
657
654
650
647
643
640
637
633
630
627
623
9,940
9,960
659
655
652
648
645
641
638
635
631
628
625
9,960
9,980
660
657
653
650
646
643
640
636
633
630
626
9,980
10,000
662
658
655
651
648
645
641
638
634
631
628
10,000
10,020
663
660
656
653
650
646
643
639
636
633
629
10,020
10,040
665
662
658
655
651
648
644
641
638
634
631
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-53
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
10,040
10,060
667
663
660
656
653
649
646
642
639
636
632
10,060
10,080
668
665
661
658
654
651
647
644
641
637
634
10,080
10,100
670
666
663
659
656
652
649
645
642
639
635
10,100
10,120
671
668
664
661
657
654
650
647
644
640
637
10,120
10,140
673
669
666
662
659
656
652
649
645
642
638
10,140
10,160
675
671
668
664
661
657
654
650
647
643
640
10,160
10,180
676
673
669
666
662
659
655
652
648
645
641
10,180
10,200
678
674
671
667
664
660
657
653
650
646
643
10,200
10,220
679
676
672
669
665
662
658
655
651
648
645
10,220
10,240
681
677
674
670
667
663
660
656
653
650
646
10,240
10,260
682
679
675
672
669
665
662
658
655
651
648
10,260
10,280
684
681
677
674
670
667
663
660
656
653
649
10,280
10,300
686
682
679
675
672
668
665
661
658
654
651
10,300
10,320
687
684
680
677
673
670
666
663
659
656
652
10,320
10,340
689
685
682
678
675
671
668
664
661
657
654
10,340
10,360
690
687
683
680
676
673
669
666
662
659
656
10,360
10,380
692
688
685
681
678
675
671
668
664
661
657
10,380
10,400
693
690
687
683
680
676
673
669
666
662
659
10,400
10,420
695
692
688
685
681
678
674
671
667
664
660
10,420
10,440
697
693
690
686
683
679
676
672
669
665
662
10,440
10,460
698
695
691
688
684
681
677
674
670
667
663
10,460
10,480
700
696
693
689
686
682
679
675
672
669
665
10,480
10,500
701
698
694
691
687
684
681
677
674
670
667
10,500
10,520
703
699
696
693
689
686
682
679
675
672
668
10,520
10,540
705
701
698
694
691
687
684
680
677
673
670
10,540
10,560
706
703
699
696
692
689
685
682
678
675
671
10,560
10,580
708
704
701
697
694
690
687
683
680
676
673
10,580
10,600
709
706
702
699
695
692
688
685
681
678
675
10,600
10,620
711
707
704
700
697
693
690
687
683
680
676
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-54
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
10,620
10,640
712
709
705
702
699
695
692
688
685
681
678
10,640
10,660
714
711
707
704
700
697
693
690
686
683
679
10,660
10,680
716
712
709
705
702
698
695
691
688
684
681
10,680
10,700
717
714
710
707
703
700
696
693
689
686
682
10,700
10,720
719
715
712
708
705
701
698
694
691
687
684
10,720
10,740
720
717
713
710
706
703
699
696
693
689
686
10,740
10,760
722
718
715
711
708
705
701
698
694
691
687
10,760
10,780
723
720
717
713
710
706
703
699
696
692
689
10,780
10,800
725
722
718
715
711
708
704
701
697
694
690
10,800
10,820
727
723
720
716
713
709
706
702
699
695
692
10,820
10,840
728
725
721
718
714
711
707
704
700
697
693
10,840
10,860
730
726
723
719
716
712
709
705
702
699
695
10,860
10,880
731
728
724
721
717
714
711
707
704
700
697
10,880
10,900
733
729
726
723
719
716
712
709
705
702
698
10,900
10,920
735
731
728
724
721
717
714
710
707
703
700
10,920
10,940
736
733
729
726
722
719
715
712
708
705
701
10,940
10,960
738
734
731
727
724
720
717
713
710
706
703
10,960
10,980
739
736
732
729
725
722
718
715
711
708
705
10,980
11,000
741
737
734
730
727
723
720
717
713
710
706
11,000 & over
742
738
735
731
728
724
721
717
714
710
707
7.9% of excess over $11,000 plus
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-55
0
1
2
3
4
5
6
7
8
9
10
or more
0
220
0
0
0
0
0
0
0
0
0
0
0
220
240
1
0
0
0
0
0
0
0
0
0
0
240
260
1
0
0
0
0
0
0
0
0
0
0
260
280
1
1
0
0
0
0
0
0
0
0
0
280
300
2
1
0
0
0
0
0
0
0
0
0
300
320
2
1
0
0
0
0
0
0
0
0
0
320
340
2
1
1
0
0
0
0
0
0
0
0
340
360
2
2
1
0
0
0
0
0
0
0
0
360
380
3
2
1
1
0
0
0
0
0
0
0
380
400
3
2
2
1
0
0
0
0
0
0
0
400
420
3
3
2
1
1
0
0
0
0
0
0
420
440
3
3
2
1
1
0
0
0
0
0
0
440
460
4
3
2
2
1
0
0
0
0
0
0
460
480
4
3
3
2
1
1
0
0
0
0
0
480
500
4
4
3
2
2
1
0
0
0
0
0
500
520
5
4
3
3
2
1
1
0
0
0
0
520
540
5
4
4
3
2
2
1
0
0
0
0
540
560
5
4
4
3
2
2
1
0
0
0
0
560
580
5
5
4
3
3
2
1
1
0
0
0
580
600
6
5
4
4
3
2
2
1
0
0
0
600
620
7
5
5
4
3
3
2
1
1
0
0
620
640
7
6
5
4
4
3
2
2
1
0
0
640
660
8
6
5
5
4
3
3
2
1
1
0
660
680
8
7
6
5
4
4
3
2
2
1
0
680
700
9
8
6
5
4
4
3
2
2
1
0
700
720
10
8
7
5
5
4
3
3
2
1
1
720
740
10
9
7
6
5
4
4
3
2
2
1
740
760
11
9
8
6
5
5
4
3
3
2
1
760
780
12
10
9
7
6
5
4
4
3
2
2
Semimonthly PAYROLL PERIOD
For Calendar Year 2026
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-56
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2026
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
780
800
12
11
9
8
6
5
5
4
3
3
2
800
820
14
11
10
8
7
5
5
4
3
3
2
820
840
15
12
11
9
7
6
5
4
4
3
2
840
860
16
13
11
10
8
7
5
5
4
3
3
860
880
17
14
12
10
9
7
6
5
4
4
3
880
900
18
15
13
11
9
8
6
5
5
4
3
900
920
19
16
14
12
10
8
7
6
5
4
4
920
940
20
18
15
12
11
9
8
6
5
4
4
940
960
21
19
16
13
11
10
8
7
5
5
4
960
980
22
20
17
15
12
10
9
7
6
5
4
980
1,000
24
21
18
16
13
11
10
8
6
5
5
1,000
1,020
25
22
19
17
14
12
10
9
7
6
5
1,020
1,040
26
23
20
18
15
13
11
9
8
6
5
1,040
1,060
27
24
22
19
16
14
11
10
8
7
5
1,060
1,080
29
26
23
20
17
15
12
11
9
8
6
1,080
1,100
30
27
24
21
18
16
13
11
10
8
7
1,100
1,120
31
28
25
22
20
17
14
12
10
9
7
1,120
1,140
33
29
26
23
21
18
15
13
11
9
8
1,140
1,160
34
31
28
25
22
19
17
14
12
10
9
1,160
1,180
35
32
29
26
23
20
18
15
12
11
9
1,180
1,200
36
33
30
27
24
21
19
16
14
11
10
1,200
1,220
38
35
32
28
25
22
20
17
15
12
10
1,220
1,240
39
36
33
30
27
24
21
18
16
13
11
1,240
1,260
40
37
34
31
28
25
22
19
17
14
12
1,260
1,280
42
39
35
32
29
26
23
21
18
15
13
1,280
1,300
43
40
37
34
31
28
24
22
19
16
14
1,300
1,320
45
41
38
35
32
29
26
23
20
17
15
1,320
1,340
46
43
39
36
33
30
27
24
21
19
16
1,340
1,360
47
44
41
38
34
31
28
25
22
20
17
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-57
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2026
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
1,360
1,380
49
45
42
39
36
33
30
27
23
21
18
1,380
1,400
50
47
44
40
37
34
31
28
25
22
19
1,400
1,420
51
48
45
42
38
35
32
29
26
23
20
1,420
1,440
53
49
46
43
40
37
33
30
27
24
21
1,440
1,460
54
51
48
44
41
38
35
32
29
26
23
1,460
1,480
55
52
49
46
42
39
36
33
30
27
24
1,480
1,500
57
54
50
47
44
41
37
34
31
28
25
1,500
1,520
58
55
52
48
45
42
39
35
32
29
26
1,520
1,540
60
56
53
50
47
43
40
37
34
31
28
1,540
1,560
61
58
54
51
48
45
41
38
35
32
29
1,560
1,580
62
59
56
53
49
46
43
40
36
33
30
1,580
1,600
64
60
57
54
51
47
44
41
38
35
31
1,600
1,620
65
62
58
55
52
49
46
42
39
36
33
1,620
1,640
66
63
60
57
53
50
47
44
40
37
34
1,640
1,660
68
64
61
58
55
51
48
45
42
39
35
1,660
1,680
69
66
63
59
56
53
50
46
43
40
37
1,680
1,700
70
67
64
61
57
54
51
48
44
41
38
1,700
1,720
72
69
65
62
59
56
52
49
46
43
39
1,720
1,740
73
70
67
63
60
57
54
50
47
44
41
1,740
1,760
75
71
68
65
62
58
55
52
49
45
42
1,760
1,780
76
73
69
66
63
60
56
53
50
47
43
1,780
1,800
78
74
71
67
64
61
58
55
51
48
45
1,800
1,820
79
76
72
69
66
62
59
56
53
49
46
1,820
1,840
81
77
74
70
67
64
60
57
54
51
47
1,840
1,860
82
79
75
72
68
65
62
59
55
52
49
1,860
1,880
83
80
77
73
70
66
63
60
57
53
50
1,880
1,900
85
81
78
75
71
68
65
61
58
55
52
1,900
1,920
86
83
79
76
73
69
66
63
59
56
53
1,920
1,940
88
84
81
77
74
71
67
64
61
58
54
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-58
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2026
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
1,940
1,960
89
86
82
79
75
72
69
65
62
59
56
1,960
1,980
91
87
84
80
77
73
70
67
64
60
57
1,980
2,000
92
89
85
82
78
75
71
68
65
62
58
2,000
2,020
93
90
87
83
80
76
73
69
66
63
60
2,020
2,040
95
91
88
85
81
78
74
71
68
64
61
2,040
2,060
96
93
89
86
83
79
76
72
69
66
62
2,060
2,080
98
94
91
87
84
81
77
74
70
67
64
2,080
2,100
99
96
92
89
86
82
79
75
72
68
65
2,100
2,120
101
97
94
90
87
84
80
77
73
70
67
2,120
2,140
102
99
95
92
88
85
82
78
75
71
68
2,140
2,160
104
100
97
93
90
86
83
80
76
73
69
2,160
2,180
105
102
98
95
91
88
84
81
78
74
71
2,180
2,200
106
103
100
96
93
89
86
82
79
76
72
2,200
2,220
108
104
101
98
94
91
87
84
80
77
74
2,220
2,240
110
106
102
99
96
92
89
85
82
78
75
2,240
2,260
111
107
104
100
97
94
90
87
83
80
76
2,260
2,280
113
109
105
102
98
95
92
88
85
81
78
2,280
2,300
114
110
107
103
100
96
93
90
86
83
79
2,300
2,320
116
112
108
105
101
98
94
91
88
84
81
2,320
2,340
117
113
110
106
103
99
96
92
89
86
82
2,340
2,360
119
115
111
108
104
101
97
94
90
87
84
2,360
2,380
120
117
113
109
106
102
99
95
92
88
85
2,380
2,400
122
118
114
111
107
104
100
97
93
90
87
2,400
2,420
123
120
116
112
109
105
102
98
95
91
88
2,420
2,440
125
121
117
114
110
107
103
100
96
93
89
2,440
2,460
126
123
119
115
112
108
105
101
98
94
91
2,460
2,480
128
124
120
117
113
110
106
103
99
96
92
2,480
2,500
129
126
122
118
115
111
108
104
101
97
94
2,500
2,520
131
127
124
120
116
113
109
105
102
99
95
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-59
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2026
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
2,520
2,540
132
129
125
121
118
114
111
107
103
100
97
2,540
2,560
134
130
127
123
119
116
112
108
105
101
98
2,560
2,580
135
132
128
124
121
117
114
110
106
103
99
2,580
2,600
137
133
130
126
122
119
115
112
108
104
101
2,600
2,620
138
135
131
128
124
120
117
113
109
106
102
2,620
2,640
140
136
133
129
125
122
118
115
111
107
104
2,640
2,660
141
138
134
131
127
123
120
116
112
109
105
2,660
2,680
143
139
136
132
128
125
121
118
114
110
107
2,680
2,700
144
141
137
134
130
126
123
119
115
112
108
2,700
2,720
146
142
139
135
131
128
124
121
117
113
110
2,720
2,740
148
144
140
137
133
129
126
122
119
115
111
2,740
2,760
149
145
142
138
135
131
127
124
120
116
113
2,760
2,780
151
147
143
140
136
132
129
125
122
118
114
2,780
2,800
152
148
145
141
138
134
130
127
123
119
116
2,800
2,820
154
150
146
143
139
135
132
128
125
121
117
2,820
2,840
155
151
148
144
141
137
133
130
126
122
119
2,840
2,860
157
153
149
146
142
139
135
131
128
124
120
2,860
2,880
158
155
151
147
144
140
136
133
129
126
122
2,880
2,900
160
156
152
149
145
142
138
134
131
127
123
2,900
2,920
161
158
154
150
147
143
139
136
132
129
125
2,920
2,940
163
159
155
152
148
145
141
137
134
130
126
2,940
2,960
164
161
157
153
150
146
142
139
135
132
128
2,960
2,980
166
162
158
155
151
148
144
140
137
133
130
2,980
3,000
167
164
160
156
153
149
146
142
138
135
131
3,000
3,020
169
165
162
158
154
151
147
143
140
136
133
3,020
3,040
170
167
163
159
156
152
149
145
141
138
134
3,040
3,060
172
168
165
161
157
154
150
146
143
139
136
3,060
3,080
173
170
166
162
159
155
152
148
144
141
137
3,080
3,100
175
171
168
164
160
157
153
150
146
142
139
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-60
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2026
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
3,100
3,120
176
173
169
166
162
158
155
151
147
144
140
3,120
3,140
178
174
171
167
163
160
156
153
149
145
142
3,140
3,160
179
176
172
169
165
161
158
154
150
147
143
3,160
3,180
181
177
174
170
166
163
159
156
152
148
145
3,180
3,200
182
179
175
172
168
164
161
157
153
150
146
3,200
3,220
184
180
177
173
169
166
162
159
155
151
148
3,220
3,240
186
182
178
175
171
167
164
160
157
153
149
3,240
3,260
187
183
180
176
173
169
165
162
158
154
151
3,260
3,280
189
185
181
178
174
170
167
163
160
156
152
3,280
3,300
190
186
183
179
176
172
168
165
161
157
154
3,300
3,320
192
188
184
181
177
173
170
166
163
159
155
3,320
3,340
193
189
186
182
179
175
171
168
164
160
157
3,340
3,360
195
191
187
184
180
177
173
169
166
162
158
3,360
3,380
196
193
189
185
182
178
174
171
167
164
160
3,380
3,400
198
194
190
187
183
180
176
172
169
165
161
3,400
3,420
199
196
192
188
185
181
177
174
170
167
163
3,420
3,440
201
197
193
190
186
183
179
175
172
168
164
3,440
3,460
202
199
195
191
188
184
180
177
173
170
166
3,460
3,480
204
200
196
193
189
186
182
178
175
171
168
3,480
3,500
205
202
198
194
191
187
184
180
176
173
169
3,500
3,520
207
203
200
196
192
189
185
181
178
174
171
3,520
3,540
208
205
201
197
194
190
187
183
179
176
172
3,540
3,560
210
206
203
199
195
192
188
184
181
177
174
3,560
3,580
211
208
204
200
197
193
190
186
182
179
175
3,580
3,600
213
209
206
202
198
195
191
188
184
180
177
3,600
3,620
214
211
207
204
200
196
193
189
185
182
178
3,620
3,640
216
212
209
205
201
198
194
191
187
183
180
3,640
3,660
217
214
210
207
203
199
196
192
188
185
181
3,660
3,680
219
215
212
208
204
201
197
194
190
186
183
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-61
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2026
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
3,680
3,700
220
217
213
210
206
202
199
195
191
188
184
3,700
3,720
222
218
215
211
207
204
200
197
193
189
186
3,720
3,740
224
220
216
213
209
205
202
198
195
191
187
3,740
3,760
225
221
218
214
211
207
203
200
196
192
189
3,760
3,780
227
223
219
216
212
208
205
201
198
194
190
3,780
3,800
228
224
221
217
214
210
206
203
199
195
192
3,800
3,820
230
226
222
219
215
211
208
204
201
197
193
3,820
3,840
231
227
224
220
217
213
209
206
202
198
195
3,840
3,860
233
229
225
222
218
215
211
207
204
200
196
3,860
3,880
234
231
227
223
220
216
212
209
205
202
198
3,880
3,900
236
232
228
225
221
218
214
210
207
203
199
3,900
3,920
237
234
230
226
223
219
215
212
208
205
201
3,920
3,940
239
235
231
228
224
221
217
213
210
206
202
3,940
3,960
240
237
233
229
226
222
218
215
211
208
204
3,960
3,980
242
238
234
231
227
224
220
216
213
209
206
3,980
4,000
243
240
236
232
229
225
222
218
214
211
207
4,000
4,020
245
241
238
234
230
227
223
219
216
212
209
4,020
4,040
246
243
239
235
232
228
225
221
217
214
210
4,040
4,060
248
244
241
237
233
230
226
222
219
215
212
4,060
4,080
249
246
242
238
235
231
228
224
220
217
213
4,080
4,100
251
247
244
240
236
233
229
226
222
218
215
4,100
4,120
252
249
245
242
238
234
231
227
223
220
216
4,120
4,140
254
250
247
243
239
236
232
229
225
221
218
4,140
4,160
255
252
248
245
241
237
234
230
226
223
219
4,160
4,180
257
253
250
246
242
239
235
232
228
224
221
4,180
4,200
258
255
251
248
244
240
237
233
229
226
222
4,200
4,220
260
256
253
249
245
242
238
235
231
227
224
4,220
4,240
262
258
254
251
247
243
240
236
233
229
225
4,240
4,260
263
259
256
252
249
245
241
238
234
230
227
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-62
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2026
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
4,260
4,280
265
261
257
254
250
246
243
239
236
232
228
4,280
4,300
266
262
259
255
252
248
244
241
237
233
230
4,300
4,320
268
264
260
257
253
249
246
242
239
235
231
4,320
4,340
269
265
262
258
255
251
247
244
240
236
233
4,340
4,360
271
267
263
260
256
253
249
245
242
238
234
4,360
4,380
272
269
265
261
258
254
250
247
243
240
236
4,380
4,400
274
270
266
263
259
256
252
248
245
241
237
4,400
4,420
275
272
268
264
261
257
253
250
246
243
239
4,420
4,440
277
273
269
266
262
259
255
251
248
244
240
4,440
4,460
278
275
271
267
264
260
256
253
249
246
242
4,460
4,480
280
276
272
269
265
262
258
254
251
247
244
4,480
4,500
281
278
274
270
267
263
260
256
252
249
245
4,500
4,520
283
279
276
272
268
265
261
257
254
250
247
4,520
4,540
284
281
277
273
270
266
263
259
255
252
248
4,540
4,560
286
282
279
275
271
268
264
260
257
253
250
4,560
4,580
287
284
280
276
273
269
266
262
258
255
251
4,580
4,600
289
285
282
278
274
271
267
264
260
256
253
4,600
4,620
290
287
283
280
276
272
269
265
261
258
254
4,620
4,640
292
288
285
281
277
274
270
267
263
259
256
4,640
4,660
293
290
286
283
279
275
272
268
264
261
257
4,660
4,680
295
291
288
284
280
277
273
270
266
262
259
4,680
4,700
296
293
289
286
282
278
275
271
267
264
260
4,700
4,720
298
294
291
287
283
280
276
273
269
265
262
4,720
4,740
300
296
292
289
285
281
278
274
271
267
263
4,740
4,760
301
297
294
290
287
283
279
276
272
268
265
4,760
4,780
303
299
295
292
288
284
281
277
274
270
266
4,780
4,800
304
300
297
293
290
286
282
279
275
271
268
4,800
4,820
306
302
298
295
291
287
284
280
277
273
269
4,820
4,840
307
303
300
296
293
289
285
282
278
274
271
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-63
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2026
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
4,840
4,860
309
305
301
298
294
291
287
283
280
276
272
4,860
4,880
310
307
303
299
296
292
288
285
281
278
274
4,880
4,900
312
308
304
301
297
294
290
286
283
279
275
4,900
4,920
313
310
306
302
299
295
291
288
284
281
277
4,920
4,940
315
311
307
304
300
297
293
289
286
282
278
4,940
4,960
316
313
309
305
302
298
294
291
287
284
280
4,960
4,980
318
314
310
307
303
300
296
292
289
285
282
4,980
5,000
319
316
312
308
305
301
298
294
290
287
283
5,000
5,020
321
317
314
310
306
303
299
295
292
288
285
5,020
5,040
322
319
315
311
308
304
301
297
293
290
286
5,040
5,060
324
320
317
313
309
306
302
298
295
291
288
5,060
5,080
325
322
318
314
311
307
304
300
296
293
289
5,080
5,100
327
323
320
316
312
309
305
302
298
294
291
5,100
5,120
328
325
321
318
314
310
307
303
299
296
292
5,120
5,140
330
326
323
319
315
312
308
305
301
297
294
5,140
5,160
331
328
324
321
317
313
310
306
302
299
295
5,160
5,180
333
329
326
322
318
315
311
308
304
300
297
5,180
5,200
334
331
327
324
320
316
313
309
305
302
298
5,200
5,220
336
332
329
325
321
318
314
311
307
303
300
5,220
5,240
338
334
330
327
323
319
316
312
309
305
301
5,240
5,260
339
335
332
328
325
321
317
314
310
306
303
5,260
5,280
341
337
333
330
326
322
319
315
312
308
304
5,280
5,300
342
338
335
331
328
324
320
317
313
309
306
5,300
5,320
344
340
336
333
329
325
322
318
315
311
307
5,320
5,340
345
341
338
334
331
327
323
320
316
312
309
5,340
5,360
347
343
339
336
332
329
325
321
318
314
310
5,360
5,380
348
345
341
337
334
330
326
323
319
316
312
5,380
5,400
350
346
342
339
335
332
328
324
321
317
313
5,400
5,420
351
348
344
340
337
333
329
326
322
319
315
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-64
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2026
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
5,420
5,440
353
349
345
342
338
335
331
327
324
320
316
5,440
5,460
354
351
347
343
340
336
332
329
325
322
318
5,460
5,480
356
352
348
345
341
338
334
330
327
323
320
5,480
5,500
358
354
350
346
343
339
336
332
328
325
321
5,500
5,520
359
355
352
348
344
341
337
333
330
326
323
5,520
5,540
361
357
353
349
346
342
339
335
331
328
324
5,540
5,560
362
359
355
351
347
344
340
336
333
329
326
5,560
5,580
364
360
356
353
349
345
342
338
334
331
327
5,580
5,600
365
362
358
354
350
347
343
340
336
332
329
5,600
5,620
367
363
360
356
352
348
345
341
337
334
330
5,620
5,640
369
365
361
357
354
350
346
343
339
335
332
5,640
5,660
370
366
363
359
355
351
348
344
340
337
333
5,660
5,680
372
368
364
360
357
353
349
346
342
338
335
5,680
5,700
373
370
366
362
358
355
351
347
343
340
336
5,700
5,720
375
371
367
364
360
356
352
349
345
341
338
5,720
5,740
377
373
369
365
361
358
354
350
347
343
339
5,740
5,760
378
374
371
367
363
359
356
352
348
344
341
5,760
5,780
380
376
372
368
365
361
357
353
350
346
342
5,780
5,800
381
378
374
370
366
362
359
355
351
347
344
5,800
5,820
383
379
375
372
368
364
360
356
353
349
345
5,820
5,840
384
381
377
373
369
366
362
358
354
351
347
5,840
5,860
386
382
378
375
371
367
363
360
356
352
348
5,860
5,880
388
384
380
376
373
369
365
361
357
354
350
5,880
5,900
389
385
382
378
374
370
367
363
359
355
352
5,900 & over
390
386
382
379
375
371
367
364
360
356
352
7.9% of excess over $5,900 plus
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-65
0
1
2
3
4
5
6
7
8
9
10
or more
0
220
0
0
0
0
0
0
0
0
0
0
0
220
240
1
0
0
0
0
0
0
0
0
0
0
240
260
1
0
0
0
0
0
0
0
0
0
0
260
280
1
1
0
0
0
0
0
0
0
0
0
280
300
2
1
0
0
0
0
0
0
0
0
0
300
320
2
1
0
0
0
0
0
0
0
0
0
320
340
2
1
1
0
0
0
0
0
0
0
0
340
360
2
2
1
0
0
0
0
0
0
0
0
360
380
3
2
1
1
0
0
0
0
0
0
0
380
400
3
2
2
1
0
0
0
0
0
0
0
400
420
3
3
2
1
1
0
0
0
0
0
0
420
440
3
3
2
1
1
0
0
0
0
0
0
440
460
4
3
2
2
1
0
0
0
0
0
0
460
480
4
3
3
2
1
1
0
0
0
0
0
480
500
4
4
3
2
2
1
0
0
0
0
0
500
520
5
4
3
3
2
1
1
0
0
0
0
520
540
5
4
4
3
2
2
1
0
0
0
0
540
560
5
4
4
3
2
2
1
0
0
0
0
560
580
5
5
4
3
3
2
1
1
0
0
0
580
600
6
5
4
4
3
2
2
1
0
0
0
600
620
6
5
5
4
3
3
2
1
1
0
0
620
640
6
6
5
4
4
3
2
2
1
0
0
640
660
7
6
5
5
4
3
3
2
1
1
0
660
680
7
6
6
5
4
4
3
2
2
1
0
680
700
7
6
6
5
4
4
3
2
2
1
0
700
720
7
7
6
5
5
4
3
3
2
1
1
720
740
8
7
6
6
5
4
4
3
2
2
1
740
760
8
7
7
6
5
5
4
3
3
2
1
760
780
8
8
7
6
6
5
4
4
3
2
2
780
800
9
8
7
7
6
5
5
4
3
3
2
800
820
9
8
7
7
6
5
5
4
3
3
2
Semimonthly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-66
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
820
840
9
8
8
7
6
6
5
4
4
3
2
840
860
9
9
8
7
7
6
5
5
4
3
3
860
880
10
9
8
8
7
6
6
5
4
4
3
880
900
10
9
9
8
7
7
6
5
5
4
3
900
920
10
10
9
8
8
7
6
6
5
4
4
920
940
10
10
9
8
8
7
6
6
5
4
4
940
960
11
10
9
9
8
7
7
6
5
5
4
960
980
11
10
10
9
8
8
7
6
6
5
4
980
1,000
11
11
10
9
9
8
7
7
6
5
5
1,000
1,020
12
11
10
10
9
8
8
7
6
6
5
1,020
1,040
13
11
11
10
9
9
8
7
7
6
5
1,040
1,060
13
12
11
10
9
9
8
7
7
6
5
1,060
1,080
14
13
11
10
10
9
8
8
7
6
6
1,080
1,100
15
13
12
11
10
9
9
8
7
7
6
1,100
1,120
15
14
12
11
10
10
9
8
8
7
6
1,120
1,140
16
14
13
11
11
10
9
9
8
7
7
1,140
1,160
17
15
14
12
11
10
10
9
8
8
7
1,160
1,180
17
16
14
13
11
11
10
9
9
8
7
1,180
1,200
18
16
15
13
12
11
10
9
9
8
7
1,200
1,220
19
17
15
14
12
11
10
10
9
8
8
1,220
1,240
19
18
16
15
13
12
11
10
9
9
8
1,240
1,260
20
18
17
15
14
12
11
10
10
9
8
1,260
1,280
20
19
17
16
14
13
11
11
10
9
9
1,280
1,300
21
20
18
17
15
13
12
11
10
10
9
1,300
1,320
22
20
19
17
16
14
13
11
10
10
9
1,320
1,340
22
21
19
18
16
15
13
12
11
10
9
1,340
1,360
23
21
20
18
17
15
14
12
11
10
10
1,360
1,380
24
22
21
19
18
16
14
13
11
11
10
1,380
1,400
24
23
21
20
18
17
15
14
12
11
10
1,400
1,420
26
23
22
20
19
17
16
14
13
11
11
1,420
1,440
27
24
23
21
19
18
16
15
13
12
11
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-67
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
1,440
1,460
28
25
23
22
20
19
17
16
14
12
11
1,460
1,480
29
26
24
22
21
19
18
16
15
13
12
1,480
1,500
30
27
25
23
21
20
18
17
15
14
12
1,500
1,520
31
28
26
24
22
20
19
17
16
14
13
1,520
1,540
32
30
27
24
23
21
20
18
17
15
14
1,540
1,560
33
31
28
25
23
22
20
19
17
16
14
1,560
1,580
34
32
29
27
24
22
21
19
18
16
15
1,580
1,600
35
33
30
28
25
23
22
20
18
17
15
1,600
1,620
37
34
31
29
26
24
22
21
19
18
16
1,620
1,640
38
35
32
30
27
25
23
21
20
18
17
1,640
1,660
39
36
34
31
28
26
23
22
20
19
17
1,660
1,680
40
37
35
32
29
27
24
23
21
20
18
1,680
1,700
41
38
36
33
30
28
25
23
22
20
19
1,700
1,720
42
39
37
34
32
29
26
24
22
21
19
1,720
1,740
43
41
38
35
33
30
27
25
23
21
20
1,740
1,760
44
42
39
36
34
31
29
26
24
22
21
1,760
1,780
45
43
40
38
35
32
30
27
24
23
21
1,780
1,800
47
44
41
39
36
33
31
28
26
23
22
1,800
1,820
48
45
42
40
37
34
32
29
27
24
22
1,820
1,840
49
46
43
41
38
36
33
30
28
25
23
1,840
1,860
50
47
45
42
39
37
34
31
29
26
24
1,860
1,880
52
49
46
43
40
38
35
33
30
27
25
1,880
1,900
53
50
47
44
41
39
36
34
31
28
26
1,900
1,920
54
51
48
45
43
40
37
35
32
29
27
1,920
1,940
56
52
49
46
44
41
38
36
33
31
28
1,940
1,960
57
54
51
48
45
42
40
37
34
32
29
1,960
1,980
58
55
52
49
46
43
41
38
35
33
30
1,980
2,000
59
56
53
50
47
44
42
39
37
34
31
2,000
2,020
61
58
55
51
48
45
43
40
38
35
32
2,020
2,040
62
59
56
53
50
47
44
41
39
36
33
2,040
2,060
63
60
57
54
51
48
45
42
40
37
35
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-68
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
2,060
2,080
64
61
58
55
52
49
46
44
41
38
36
2,080
2,100
66
63
60
57
54
51
47
45
42
39
37
2,100
2,120
67
64
61
58
55
52
49
46
43
40
38
2,120
2,140
68
65
62
59
56
53
50
47
44
42
39
2,140
2,160
70
67
63
60
57
54
51
48
45
43
40
2,160
2,180
71
68
65
62
59
56
53
50
46
44
41
2,180
2,200
72
69
66
63
60
57
54
51
48
45
42
2,200
2,220
74
70
67
64
61
58
55
52
49
46
43
2,220
2,240
75
72
69
66
63
59
56
53
50
47
44
2,240
2,260
76
73
70
67
64
61
58
55
52
49
46
2,260
2,280
78
74
71
68
65
62
59
56
53
50
47
2,280
2,300
79
76
73
69
66
63
60
57
54
51
48
2,300
2,320
80
77
74
71
68
65
62
58
55
52
49
2,320
2,340
82
78
75
72
69
66
63
60
57
54
51
2,340
2,360
83
80
77
73
70
67
64
61
58
55
52
2,360
2,380
84
81
78
75
71
68
65
62
59
56
53
2,380
2,400
86
83
79
76
73
70
67
64
61
58
54
2,400
2,420
87
84
81
77
74
71
68
65
62
59
56
2,420
2,440
89
85
82
79
76
72
69
66
63
60
57
2,440
2,460
90
87
83
80
77
74
70
67
64
61
58
2,460
2,480
91
88
85
82
78
75
72
69
66
63
60
2,480
2,500
93
89
86
83
80
76
73
70
67
64
61
2,500
2,520
94
91
87
84
81
78
75
71
68
65
62
2,520
2,540
95
92
89
86
82
79
76
73
70
66
63
2,540
2,560
97
93
90
87
84
80
77
74
71
68
65
2,560
2,580
98
95
92
88
85
82
79
75
72
69
66
2,580
2,600
99
96
93
90
86
83
80
77
73
70
67
2,600
2,620
101
98
94
91
88
85
81
78
75
72
69
2,620
2,640
102
99
96
92
89
86
83
79
76
73
70
2,640
2,660
103
100
97
94
91
87
84
81
78
74
71
2,660
2,680
105
102
98
95
92
89
85
82
79
76
72
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-69
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
2,680
2,700
106
103
100
96
93
90
87
84
80
77
74
2,700
2,720
108
104
101
98
95
91
88
85
82
78
75
2,720
2,740
109
106
102
99
96
93
89
86
83
80
76
2,740
2,760
110
107
104
101
97
94
91
88
84
81
78
2,760
2,780
112
108
105
102
99
95
92
89
86
82
79
2,780
2,800
113
110
107
103
100
97
94
90
87
84
81
2,800
2,820
114
111
108
105
101
98
95
92
88
85
82
2,820
2,840
116
112
109
106
103
100
96
93
90
87
83
2,840
2,860
117
114
111
107
104
101
98
94
91
88
85
2,860
2,880
118
115
112
109
105
102
99
96
93
89
86
2,880
2,900
120
117
113
110
107
104
100
97
94
91
87
2,900
2,920
121
118
115
111
108
105
102
98
95
92
89
2,920
2,940
123
119
116
113
110
106
103
100
97
93
90
2,940
2,960
124
121
117
114
111
108
104
101
98
95
91
2,960
2,980
125
122
119
116
112
109
106
103
99
96
93
2,980
3,000
127
123
120
117
114
110
107
104
101
97
94
3,000
3,020
128
125
121
118
115
112
109
105
102
99
96
3,020
3,040
129
126
123
120
116
113
110
107
103
100
97
3,040
3,060
131
127
124
121
118
114
111
108
105
102
98
3,060
3,080
132
129
126
122
119
116
113
109
106
103
100
3,080
3,100
133
130
127
124
120
117
114
111
107
104
101
3,100
3,120
135
132
128
125
122
119
115
112
109
106
102
3,120
3,140
136
133
130
126
123
120
117
113
110
107
104
3,140
3,160
137
134
131
128
125
121
118
115
112
108
105
3,160
3,180
139
136
132
129
126
123
119
116
113
110
106
3,180
3,200
140
137
134
130
127
124
121
118
114
111
108
3,200
3,220
142
138
135
132
129
125
122
119
116
112
109
3,220
3,240
143
140
136
133
130
127
123
120
117
114
110
3,240
3,260
145
141
138
135
131
128
125
122
118
115
112
3,260
3,280
146
143
139
136
133
129
126
123
120
116
113
3,280
3,300
147
144
141
137
134
131
128
124
121
118
115
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-70
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
3,300
3,320
149
145
142
139
135
132
129
126
122
119
116
3,320
3,340
150
147
143
140
137
134
130
127
124
121
117
3,340
3,360
152
148
145
141
138
135
132
128
125
122
119
3,360
3,380
153
150
146
143
139
136
133
130
127
123
120
3,380
3,400
155
151
148
144
141
138
134
131
128
125
121
3,400
3,420
156
153
149
146
142
139
136
132
129
126
123
3,420
3,440
158
154
151
147
144
140
137
134
131
127
124
3,440
3,460
159
156
152
149
145
142
138
135
132
129
125
3,460
3,480
160
157
154
150
147
143
140
137
133
130
127
3,480
3,500
162
158
155
152
148
145
141
138
135
131
128
3,500
3,520
163
160
156
153
150
146
143
139
136
133
130
3,520
3,540
165
161
158
154
151
148
144
141
137
134
131
3,540
3,560
166
163
159
156
152
149
146
142
139
136
132
3,560
3,580
168
164
161
157
154
150
147
144
140
137
134
3,580
3,600
169
166
162
159
155
152
148
145
142
138
135
3,600
3,620
170
167
164
160
157
153
150
146
143
140
136
3,620
3,640
172
168
165
162
158
155
151
148
144
141
138
3,640
3,660
173
170
166
163
160
156
153
149
146
142
139
3,660
3,680
175
171
168
164
161
158
154
151
147
144
140
3,680
3,700
176
173
169
166
163
159
156
152
149
145
142
3,700
3,720
178
174
171
167
164
161
157
154
150
147
143
3,720
3,740
179
176
172
169
165
162
159
155
152
148
145
3,740
3,760
181
177
174
170
167
163
160
157
153
150
146
3,760
3,780
182
179
175
172
168
165
161
158
155
151
148
3,780
3,800
183
180
177
173
170
166
163
159
156
153
149
3,800
3,820
185
181
178
175
171
168
164
161
157
154
151
3,820
3,840
186
183
179
176
173
169
166
162
159
155
152
3,840
3,860
188
184
181
177
174
171
167
164
160
157
153
3,860
3,880
189
186
182
179
175
172
169
165
162
158
155
3,880
3,900
191
187
184
180
177
173
170
167
163
160
156
3,900
3,920
192
189
185
182
178
175
171
168
165
161
158
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-71
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
3,920
3,940
194
190
187
183
180
176
173
169
166
163
159
3,940
3,960
195
192
188
185
181
178
174
171
167
164
161
3,960
3,980
196
193
190
186
183
179
176
172
169
165
162
3,980
4,000
198
194
191
188
184
181
177
174
170
167
164
4,000
4,020
199
196
192
189
186
182
179
175
172
168
165
4,020
4,040
201
197
194
190
187
184
180
177
173
170
166
4,040
4,060
202
199
195
192
188
185
182
178
175
171
168
4,060
4,080
204
200
197
193
190
186
183
180
176
173
169
4,080
4,100
205
202
198
195
191
188
184
181
178
174
171
4,100
4,120
206
203
200
196
193
189
186
182
179
176
172
4,120
4,140
208
204
201
198
194
191
187
184
180
177
174
4,140
4,160
209
206
202
199
196
192
189
185
182
178
175
4,160
4,180
211
207
204
200
197
194
190
187
183
180
176
4,180
4,200
212
209
205
202
199
195
192
188
185
181
178
4,200
4,220
214
210
207
203
200
197
193
190
186
183
179
4,220
4,240
215
212
208
205
201
198
195
191
188
184
181
4,240
4,260
217
213
210
206
203
199
196
193
189
186
182
4,260
4,280
218
215
211
208
204
201
197
194
191
187
184
4,280
4,300
220
216
213
209
206
202
199
195
192
189
185
4,300
4,320
221
218
214
211
207
204
200
197
193
190
187
4,320
4,340
223
219
216
212
209
205
202
198
195
191
188
4,340
4,360
224
221
217
214
210
207
203
200
196
193
189
4,360
4,380
226
222
219
215
211
208
205
201
198
194
191
4,380
4,400
227
224
220
217
213
209
206
203
199
196
192
4,400
4,420
229
225
222
218
214
211
207
204
201
197
194
4,420
4,440
231
227
223
220
216
212
209
205
202
199
195
4,440
4,460
232
228
225
221
218
214
210
207
203
200
197
4,460
4,480
234
230
226
223
219
215
212
208
205
201
198
4,480
4,500
235
231
228
224
221
217
213
210
206
203
200
4,500
4,520
237
233
229
226
222
218
215
211
208
204
201
4,520
4,540
238
234
231
227
224
220
216
213
209
206
202
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-72
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
4,540
4,560
240
236
232
229
225
222
218
214
211
207
204
4,560
4,580
241
238
234
230
227
223
219
216
212
209
205
4,580
4,600
243
239
235
232
228
225
221
217
214
210
207
4,600
4,620
244
241
237
233
230
226
222
219
215
212
208
4,620
4,640
246
242
238
235
231
228
224
220
217
213
210
4,640
4,660
247
244
240
236
233
229
225
222
218
215
211
4,660
4,680
249
245
241
238
234
231
227
223
220
216
213
4,680
4,700
250
247
243
239
236
232
229
225
221
218
214
4,700
4,720
252
248
245
241
237
234
230
226
223
219
216
4,720
4,740
253
250
246
242
239
235
232
228
224
221
217
4,740
4,760
255
251
248
244
240
237
233
229
226
222
219
4,760
4,780
256
253
249
245
242
238
235
231
227
224
220
4,780
4,800
258
254
251
247
243
240
236
233
229
225
222
4,800
4,820
259
256
252
249
245
241
238
234
230
227
223
4,820
4,840
261
257
254
250
246
243
239
236
232
228
225
4,840
4,860
262
259
255
252
248
244
241
237
233
230
226
4,860
4,880
264
260
257
253
249
246
242
239
235
231
228
4,880
4,900
265
262
258
255
251
247
244
240
236
233
229
4,900
4,920
267
263
260
256
252
249
245
242
238
234
231
4,920
4,940
269
265
261
258
254
250
247
243
240
236
232
4,940
4,960
270
266
263
259
256
252
248
245
241
237
234
4,960
4,980
272
268
264
261
257
253
250
246
243
239
235
4,980
5,000
273
269
266
262
259
255
251
248
244
240
237
5,000
5,020
275
271
267
264
260
256
253
249
246
242
238
5,020
5,040
276
272
269
265
262
258
254
251
247
243
240
5,040
5,060
278
274
270
267
263
260
256
252
249
245
241
5,060
5,080
279
276
272
268
265
261
257
254
250
247
243
5,080
5,100
281
277
273
270
266
263
259
255
252
248
244
5,100
5,120
282
279
275
271
268
264
260
257
253
250
246
5,120
5,140
284
280
276
273
269
266
262
258
255
251
247
5,140
5,160
285
282
278
274
271
267
263
260
256
253
249
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-73
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
5,160
5,180
287
283
279
276
272
269
265
261
258
254
251
5,180
5,200
288
285
281
277
274
270
267
263
259
256
252
5,200
5,220
290
286
283
279
275
272
268
264
261
257
254
5,220
5,240
291
288
284
280
277
273
270
266
262
259
255
5,240
5,260
293
289
286
282
278
275
271
267
264
260
257
5,260
5,280
294
291
287
283
280
276
273
269
265
262
258
5,280
5,300
296
292
289
285
281
278
274
271
267
263
260
5,300
5,320
297
294
290
287
283
279
276
272
268
265
261
5,320
5,340
299
295
292
288
284
281
277
274
270
266
263
5,340
5,360
300
297
293
290
286
282
279
275
271
268
264
5,360
5,380
302
298
295
291
287
284
280
277
273
269
266
5,380
5,400
303
300
296
293
289
285
282
278
274
271
267
5,400
5,420
305
301
298
294
290
287
283
280
276
272
269
5,420
5,440
307
303
299
296
292
288
285
281
278
274
270
5,440
5,460
308
304
301
297
294
290
286
283
279
275
272
5,460
5,480
310
306
302
299
295
291
288
284
281
277
273
5,480
5,500
311
307
304
300
297
293
289
286
282
278
275
5,500
5,520
313
309
305
302
298
294
291
287
284
280
276
5,520
5,540
314
310
307
303
300
296
292
289
285
281
278
5,540
5,560
316
312
308
305
301
298
294
290
287
283
279
5,560
5,580
317
314
310
306
303
299
295
292
288
285
281
5,580
5,600
319
315
311
308
304
301
297
293
290
286
282
5,600
5,620
320
317
313
309
306
302
298
295
291
288
284
5,620
5,640
322
318
314
311
307
304
300
296
293
289
285
5,640
5,660
323
320
316
312
309
305
301
298
294
291
287
5,660
5,680
325
321
317
314
310
307
303
299
296
292
289
5,680
5,700
326
323
319
315
312
308
305
301
297
294
290
5,700
5,720
328
324
321
317
313
310
306
302
299
295
292
5,720
5,740
329
326
322
318
315
311
308
304
300
297
293
5,740
5,760
331
327
324
320
316
313
309
305
302
298
295
5,760
5,780
332
329
325
321
318
314
311
307
303
300
296
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-74
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
5,780
5,800
334
330
327
323
319
316
312
309
305
301
298
5,800
5,820
335
332
328
325
321
317
314
310
306
303
299
5,820
5,840
337
333
330
326
322
319
315
312
308
304
301
5,840
5,860
338
335
331
328
324
320
317
313
309
306
302
5,860
5,880
340
336
333
329
325
322
318
315
311
307
304
5,880
5,900
341
338
334
331
327
323
320
316
312
309
305
5,900
5,920
343
339
336
332
328
325
321
318
314
310
307
5,920
5,940
345
341
337
334
330
326
323
319
316
312
308
5,940
5,960
346
342
339
335
332
328
324
321
317
313
310
5,960
5,980
348
344
340
337
333
329
326
322
319
315
311
5,980
6,000
349
345
342
338
335
331
327
324
320
316
313
6,000
6,020
351
347
343
340
336
332
329
325
322
318
314
6,020
6,040
352
348
345
341
338
334
330
327
323
319
316
6,040
6,060
354
350
346
343
339
336
332
328
325
321
317
6,060
6,080
355
352
348
344
341
337
333
330
326
323
319
6,080
6,100
357
353
349
346
342
339
335
331
328
324
320
6,100
6,120
358
355
351
347
344
340
336
333
329
326
322
6,120
6,140
360
356
352
349
345
342
338
334
331
327
323
6,140
6,160
361
358
354
350
347
343
339
336
332
329
325
6,160
6,180
363
359
355
352
348
345
341
337
334
330
327
6,180
6,200
364
361
357
353
350
346
343
339
335
332
328
6,200
6,220
366
362
359
355
351
348
344
340
337
333
330
6,220
6,240
367
364
360
356
353
349
346
342
338
335
331
6,240
6,260
369
365
362
358
354
351
347
343
340
336
333
6,260
6,280
370
367
363
359
356
352
349
345
341
338
334
6,280
6,300
372
368
365
361
357
354
350
347
343
339
336
6,300
6,320
373
370
366
363
359
355
352
348
344
341
337
6,320
6,340
375
371
368
364
360
357
353
350
346
342
339
6,340
6,360
376
373
369
366
362
358
355
351
347
344
340
6,360
6,380
378
374
371
367
363
360
356
353
349
345
342
6,380
6,400
379
376
372
369
365
361
358
354
350
347
343
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-75
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
6,400
6,420
381
377
374
370
366
363
359
356
352
348
345
6,420
6,440
383
379
375
372
368
364
361
357
354
350
346
6,440
6,460
384
380
377
373
370
366
362
359
355
351
348
6,460
6,480
386
382
378
375
371
367
364
360
357
353
349
6,480
6,500
387
383
380
376
373
369
365
362
358
354
351
6,500
6,520
389
385
381
378
374
370
367
363
360
356
352
6,520
6,540
390
386
383
379
376
372
368
365
361
357
354
6,540
6,560
392
388
384
381
377
374
370
366
363
359
355
6,560
6,580
393
390
386
382
379
375
371
368
364
361
357
6,580
6,600
395
391
387
384
380
377
373
369
366
362
358
6,600
6,620
396
393
389
385
382
378
374
371
367
364
360
6,620
6,640
398
394
390
387
383
380
376
372
369
365
361
6,640
6,660
399
396
392
388
385
381
377
374
370
367
363
6,660
6,680
401
397
393
390
386
383
379
375
372
368
365
6,680
6,700
402
399
395
391
388
384
381
377
373
370
366
6,700
6,720
404
400
397
393
389
386
382
378
375
371
368
6,720
6,740
405
402
398
394
391
387
384
380
376
373
369
6,740
6,760
407
403
400
396
392
389
385
381
378
374
371
6,760
6,780
408
405
401
397
394
390
387
383
379
376
372
6,780
6,800
410
406
403
399
395
392
388
385
381
377
374
6,800
6,820
411
408
404
401
397
393
390
386
382
379
375
6,820
6,840
413
409
406
402
398
395
391
388
384
380
377
6,840
6,860
414
411
407
404
400
396
393
389
385
382
378
6,860
6,880
416
412
409
405
401
398
394
391
387
383
380
6,880
6,900
417
414
410
407
403
399
396
392
388
385
381
6,900
6,920
419
415
412
408
404
401
397
394
390
386
383
6,920
6,940
421
417
413
410
406
402
399
395
392
388
384
6,940
6,960
422
418
415
411
408
404
400
397
393
389
386
6,960
6,980
424
420
416
413
409
405
402
398
395
391
387
6,980
7,000
425
421
418
414
411
407
403
400
396
392
389
7,000
7,020
427
423
419
416
412
408
405
401
398
394
390
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-76
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
7,020
7,040
428
424
421
417
414
410
406
403
399
395
392
7,040
7,060
430
426
422
419
415
412
408
404
401
397
393
7,060
7,080
431
428
424
420
417
413
409
406
402
399
395
7,080
7,100
433
429
425
422
418
415
411
407
404
400
396
7,100
7,120
434
431
427
423
420
416
412
409
405
402
398
7,120
7,140
436
432
428
425
421
418
414
410
407
403
399
7,140
7,160
437
434
430
426
423
419
415
412
408
405
401
7,160
7,180
439
435
431
428
424
421
417
413
410
406
403
7,180
7,200
440
437
433
429
426
422
419
415
411
408
404
7,200
7,220
442
438
435
431
427
424
420
416
413
409
406
7,220
7,240
443
440
436
432
429
425
422
418
414
411
407
7,240
7,260
445
441
438
434
430
427
423
419
416
412
409
7,260
7,280
446
443
439
435
432
428
425
421
417
414
410
7,280
7,300
448
444
441
437
433
430
426
423
419
415
412
7,300
7,320
449
446
442
439
435
431
428
424
420
417
413
7,320
7,340
451
447
444
440
436
433
429
426
422
418
415
7,340
7,360
452
449
445
442
438
434
431
427
423
420
416
7,360
7,380
454
450
447
443
439
436
432
429
425
421
418
7,380
7,400
455
452
448
445
441
437
434
430
426
423
419
7,400
7,420
457
453
450
446
442
439
435
432
428
424
421
7,420
7,440
459
455
451
448
444
440
437
433
430
426
422
7,440
7,460
460
456
453
449
446
442
438
435
431
427
424
7,460
7,480
462
458
454
451
447
443
440
436
433
429
425
7,480
7,500
463
459
456
452
449
445
441
438
434
430
427
7,500
7,520
465
461
457
454
450
446
443
439
436
432
428
7,520
7,540
466
462
459
455
452
448
444
441
437
433
430
7,540
7,560
468
464
460
457
453
450
446
442
439
435
431
7,560
7,580
469
466
462
458
455
451
447
444
440
437
433
7,580
7,600
471
467
463
460
456
453
449
445
442
438
434
7,600
7,620
472
469
465
461
458
454
450
447
443
440
436
7,620
7,640
474
470
466
463
459
456
452
448
445
441
437
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-77
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
7,640
7,660
475
472
468
464
461
457
453
450
446
443
439
7,660
7,680
477
473
469
466
462
459
455
451
448
444
441
7,680
7,700
478
475
471
467
464
460
457
453
449
446
442
7,700
7,720
480
476
473
469
465
462
458
454
451
447
444
7,720
7,740
481
478
474
470
467
463
460
456
452
449
445
7,740
7,760
483
479
476
472
468
465
461
457
454
450
447
7,760
7,780
484
481
477
473
470
466
463
459
455
452
448
7,780
7,800
486
482
479
475
471
468
464
461
457
453
450
7,800
7,820
487
484
480
477
473
469
466
462
458
455
451
7,820
7,840
489
485
482
478
474
471
467
464
460
456
453
7,840
7,860
490
487
483
480
476
472
469
465
461
458
454
7,860
7,880
492
488
485
481
477
474
470
467
463
459
456
7,880
7,900
493
490
486
483
479
475
472
468
464
461
457
7,900
7,920
495
491
488
484
480
477
473
470
466
462
459
7,920
7,940
497
493
489
486
482
478
475
471
468
464
460
7,940
7,960
498
494
491
487
484
480
476
473
469
465
462
7,960
7,980
500
496
492
489
485
481
478
474
471
467
463
7,980
8,000
501
497
494
490
487
483
479
476
472
468
465
8,000
8,020
503
499
495
492
488
484
481
477
474
470
466
8,020
8,040
504
500
497
493
490
486
482
479
475
471
468
8,040
8,060
506
502
498
495
491
488
484
480
477
473
469
8,060
8,080
507
504
500
496
493
489
485
482
478
475
471
8,080
8,100
509
505
501
498
494
491
487
483
480
476
472
8,100
8,120
510
507
503
499
496
492
488
485
481
478
474
8,120
8,140
512
508
504
501
497
494
490
486
483
479
475
8,140
8,160
513
510
506
502
499
495
491
488
484
481
477
8,160
8,180
515
511
507
504
500
497
493
489
486
482
479
8,180
8,200
516
513
509
505
502
498
495
491
487
484
480
8,200
8,220
518
514
511
507
503
500
496
492
489
485
482
8,220
8,240
519
516
512
508
505
501
498
494
490
487
483
8,240
8,260
521
517
514
510
506
503
499
495
492
488
485
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-78
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
8,260
8,280
522
519
515
511
508
504
501
497
493
490
486
8,280
8,300
524
520
517
513
509
506
502
499
495
491
488
8,300
8,320
525
522
518
515
511
507
504
500
496
493
489
8,320
8,340
527
523
520
516
512
509
505
502
498
494
491
8,340
8,360
528
525
521
518
514
510
507
503
499
496
492
8,360
8,380
530
526
523
519
515
512
508
505
501
497
494
8,380
8,400
531
528
524
521
517
513
510
506
502
499
495
8,400
8,420
533
529
526
522
518
515
511
508
504
500
497
8,420
8,440
535
531
527
524
520
516
513
509
506
502
498
8,440
8,460
536
532
529
525
522
518
514
511
507
503
500
8,460
8,480
538
534
530
527
523
519
516
512
509
505
501
8,480
8,500
539
535
532
528
525
521
517
514
510
506
503
8,500
8,520
541
537
533
530
526
522
519
515
512
508
504
8,520
8,540
542
538
535
531
528
524
520
517
513
509
506
8,540
8,560
544
540
536
533
529
526
522
518
515
511
507
8,560
8,580
545
542
538
534
531
527
523
520
516
513
509
8,580
8,600
547
543
539
536
532
529
525
521
518
514
510
8,600
8,620
548
545
541
537
534
530
526
523
519
516
512
8,620
8,640
550
546
542
539
535
532
528
524
521
517
513
8,640
8,660
551
548
544
540
537
533
529
526
522
519
515
8,660
8,680
553
549
545
542
538
535
531
527
524
520
517
8,680
8,700
554
551
547
543
540
536
533
529
525
522
518
8,700
8,720
556
552
549
545
541
538
534
530
527
523
520
8,720
8,740
557
554
550
546
543
539
536
532
528
525
521
8,740
8,760
559
555
552
548
544
541
537
533
530
526
523
8,760
8,780
560
557
553
549
546
542
539
535
531
528
524
8,780
8,800
562
558
555
551
547
544
540
537
533
529
526
8,800
8,820
563
560
556
553
549
545
542
538
534
531
527
8,820
8,840
565
561
558
554
550
547
543
540
536
532
529
8,840
8,860
566
563
559
556
552
548
545
541
537
534
530
8,860
8,880
568
564
561
557
553
550
546
543
539
535
532
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-79
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
8,880
8,900
569
566
562
559
555
551
548
544
540
537
533
8,900
8,920
571
567
564
560
556
553
549
546
542
538
535
8,920
8,940
573
569
565
562
558
554
551
547
544
540
536
8,940
8,960
574
570
567
563
560
556
552
549
545
541
538
8,960
8,980
576
572
568
565
561
557
554
550
547
543
539
8,980
9,000
577
573
570
566
563
559
555
552
548
544
541
9,000
9,020
579
575
571
568
564
560
557
553
550
546
542
9,020
9,040
580
576
573
569
566
562
558
555
551
547
544
9,040
9,060
582
578
574
571
567
564
560
556
553
549
545
9,060
9,080
583
580
576
572
569
565
561
558
554
551
547
9,080
9,100
585
581
577
574
570
567
563
559
556
552
548
9,100
9,120
586
583
579
575
572
568
564
561
557
554
550
9,120
9,140
588
584
580
577
573
570
566
562
559
555
551
9,140
9,160
589
586
582
578
575
571
567
564
560
557
553
9,160
9,180
591
587
583
580
576
573
569
565
562
558
555
9,180
9,200
592
589
585
581
578
574
571
567
563
560
556
9,200
9,220
594
590
587
583
579
576
572
568
565
561
558
9,220
9,240
595
592
588
584
581
577
574
570
566
563
559
9,240
9,260
597
593
590
586
582
579
575
571
568
564
561
9,260
9,280
598
595
591
587
584
580
577
573
569
566
562
9,280
9,300
600
596
593
589
585
582
578
575
571
567
564
9,300
9,320
601
598
594
591
587
583
580
576
572
569
565
9,320
9,340
603
599
596
592
588
585
581
578
574
570
567
9,340
9,360
604
601
597
594
590
586
583
579
575
572
568
9,360
9,380
606
602
599
595
591
588
584
581
577
573
570
9,380
9,400
607
604
600
597
593
589
586
582
578
575
571
9,400
9,420
609
605
602
598
594
591
587
584
580
576
573
9,420
9,440
611
607
603
600
596
592
589
585
582
578
574
9,440
9,460
612
608
605
601
598
594
590
587
583
579
576
9,460
9,480
614
610
606
603
599
595
592
588
585
581
577
9,480
9,500
615
611
608
604
601
597
593
590
586
582
579
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-80
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
9,500
9,520
617
613
609
606
602
598
595
591
588
584
580
9,520
9,540
618
614
611
607
604
600
596
593
589
585
582
9,540
9,560
620
616
612
609
605
602
598
594
591
587
583
9,560
9,580
621
618
614
610
607
603
599
596
592
589
585
9,580
9,600
623
619
615
612
608
605
601
597
594
590
586
9,600
9,620
624
621
617
613
610
606
602
599
595
592
588
9,620
9,640
626
622
618
615
611
608
604
600
597
593
589
9,640
9,660
627
624
620
616
613
609
605
602
598
595
591
9,660
9,680
629
625
621
618
614
611
607
603
600
596
593
9,680
9,700
630
627
623
619
616
612
609
605
601
598
594
9,700
9,720
632
628
625
621
617
614
610
606
603
599
596
9,720
9,740
633
630
626
622
619
615
612
608
604
601
597
9,740
9,760
635
631
628
624
620
617
613
609
606
602
599
9,760
9,780
636
633
629
625
622
618
615
611
607
604
600
9,780
9,800
638
634
631
627
623
620
616
613
609
605
602
9,800
9,820
639
636
632
629
625
621
618
614
610
607
603
9,820
9,840
641
637
634
630
626
623
619
616
612
608
605
9,840
9,860
642
639
635
632
628
624
621
617
613
610
606
9,860
9,880
644
640
637
633
629
626
622
619
615
611
608
9,880
9,900
645
642
638
635
631
627
624
620
616
613
609
9,900
9,920
647
643
640
636
632
629
625
622
618
614
611
9,920
9,940
649
645
641
638
634
630
627
623
620
616
612
9,940
9,960
650
646
643
639
636
632
628
625
621
617
614
9,960
9,980
652
648
644
641
637
633
630
626
623
619
615
9,980
10,000
653
649
646
642
639
635
631
628
624
620
617
10,000
10,020
655
651
647
644
640
636
633
629
626
622
618
10,020
10,040
656
652
649
645
642
638
634
631
627
623
620
10,040
10,060
658
654
650
647
643
640
636
632
629
625
621
10,060
10,080
659
656
652
648
645
641
637
634
630
627
623
10,080
10,100
661
657
653
650
646
643
639
635
632
628
624
10,100
10,120
662
659
655
651
648
644
640
637
633
630
626
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-81
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
10,120
10,140
664
660
656
653
649
646
642
638
635
631
627
10,140
10,160
665
662
658
654
651
647
643
640
636
633
629
10,160
10,180
667
663
659
656
652
649
645
641
638
634
631
10,180
10,200
668
665
661
657
654
650
647
643
639
636
632
10,200
10,220
670
666
663
659
655
652
648
644
641
637
634
10,220
10,240
671
668
664
660
657
653
650
646
642
639
635
10,240
10,260
673
669
666
662
658
655
651
647
644
640
637
10,260
10,280
674
671
667
663
660
656
653
649
645
642
638
10,280
10,300
676
672
669
665
661
658
654
651
647
643
640
10,300
10,320
677
674
670
667
663
659
656
652
648
645
641
10,320
10,340
679
675
672
668
664
661
657
654
650
646
643
10,340
10,360
680
677
673
670
666
662
659
655
651
648
644
10,360
10,380
682
678
675
671
667
664
660
657
653
649
646
10,380
10,400
683
680
676
673
669
665
662
658
654
651
647
10,400
10,420
685
681
678
674
670
667
663
660
656
652
649
10,420
10,440
687
683
679
676
672
668
665
661
658
654
650
10,440
10,460
688
684
681
677
674
670
666
663
659
655
652
10,460
10,480
690
686
682
679
675
671
668
664
661
657
653
10,480
10,500
691
687
684
680
677
673
669
666
662
658
655
10,500
10,520
693
689
685
682
678
674
671
667
664
660
656
10,520
10,540
694
690
687
683
680
676
672
669
665
661
658
10,540
10,560
696
692
688
685
681
678
674
670
667
663
659
10,560
10,580
697
694
690
686
683
679
675
672
668
665
661
10,580
10,600
699
695
691
688
684
681
677
673
670
666
662
10,600
10,620
700
697
693
689
686
682
678
675
671
668
664
10,620
10,640
702
698
694
691
687
684
680
676
673
669
665
10,640
10,660
703
700
696
692
689
685
681
678
674
671
667
10,660
10,680
705
701
697
694
690
687
683
679
676
672
669
10,680
10,700
707
703
699
695
692
688
685
681
677
674
670
10,700
10,720
708
704
701
697
693
690
686
682
679
675
672
10,720
10,740
710
706
702
698
695
691
688
684
680
677
673
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-82
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
10,740
10,760
711
708
704
700
696
693
689
685
682
678
675
10,760
10,780
713
709
705
702
698
694
691
687
683
680
676
10,780
10,800
714
711
707
703
699
696
692
689
685
681
678
10,800
10,820
716
712
708
705
701
697
694
690
686
683
679
10,820
10,840
718
714
710
706
703
699
695
692
688
684
681
10,840
10,860
719
715
712
708
704
700
697
693
689
686
682
10,860
10,880
721
717
713
709
706
702
698
695
691
687
684
10,880
10,900
722
719
715
711
707
704
700
696
692
689
685
10,900
10,920
724
720
716
713
709
705
701
698
694
690
687
10,920
10,940
725
722
718
714
710
707
703
699
696
692
688
10,940
10,960
727
723
720
716
712
708
704
701
697
693
690
10,960
10,980
729
725
721
717
714
710
706
702
699
695
691
10,980
11,000
730
726
723
719
715
711
708
704
700
696
693
11,000 & over
731
727
723
720
716
712
708
705
701
697
694
7.9% of excess over $11,000 plus
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-83
0
1
2
3
4
5
6
7
8
9
10
or more
0
400
0
0
0
0
0
0
0
0
0
0
0
400
420
1
0
0
0
0
0
0
0
0
0
0
420
440
1
0
0
0
0
0
0
0
0
0
0
440
460
1
0
0
0
0
0
0
0
0
0
0
460
480
2
0
0
0
0
0
0
0
0
0
0
480
500
2
0
0
0
0
0
0
0
0
0
0
500
520
2
1
0
0
0
0
0
0
0
0
0
520
540
2
1
0
0
0
0
0
0
0
0
0
540
560
3
1
0
0
0
0
0
0
0
0
0
560
580
3
2
0
0
0
0
0
0
0
0
0
580
600
3
2
1
0
0
0
0
0
0
0
0
600
620
3
2
1
0
0
0
0
0
0
0
0
620
640
4
2
1
0
0
0
0
0
0
0
0
640
660
4
3
1
0
0
0
0
0
0
0
0
660
680
4
3
2
0
0
0
0
0
0
0
0
680
700
5
3
2
1
0
0
0
0
0
0
0
700
720
5
4
2
1
0
0
0
0
0
0
0
720
740
5
4
2
1
0
0
0
0
0
0
0
740
760
5
4
3
1
0
0
0
0
0
0
0
760
780
6
4
3
2
0
0
0
0
0
0
0
780
800
6
5
3
2
1
0
0
0
0
0
0
800
820
6
5
4
2
1
0
0
0
0
0
0
820
840
7
5
4
3
1
0
0
0
0
0
0
840
860
7
5
4
3
1
0
0
0
0
0
0
860
880
7
6
4
3
2
0
0
0
0
0
0
880
900
7
6
5
3
2
1
0
0
0
0
0
900
920
8
6
5
4
2
1
0
0
0
0
0
920
940
8
7
5
4
3
1
0
0
0
0
0
940
960
8
7
6
4
3
2
0
0
0
0
0
Monthly PAYROLL PERIOD
For Calendar Year 2026
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-84
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2026
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
960
980
9
7
6
5
3
2
0
0
0
0
0
980
1,000
9
7
6
5
3
2
1
0
0
0
0
1,000
1,020
9
8
6
5
4
2
1
0
0
0
0
1,020
1,040
9
8
7
5
4
3
1
0
0
0
0
1,040
1,060
10
8
7
6
4
3
2
0
0
0
0
1,060
1,080
10
9
7
6
5
3
2
1
0
0
0
1,080
1,100
10
9
8
6
5
4
2
1
0
0
0
1,100
1,120
10
9
8
6
5
4
2
1
0
0
0
1,120
1,140
11
9
8
7
5
4
3
1
0
0
0
1,140
1,160
11
10
8
7
6
4
3
2
0
0
0
1,160
1,180
11
10
9
7
6
5
3
2
1
0
0
1,180
1,200
12
10
9
8
6
5
4
2
1
0
0
1,200
1,220
13
11
9
8
7
5
4
3
1
0
0
1,220
1,240
13
11
9
8
7
5
4
3
1
0
0
1,240
1,260
14
11
10
8
7
6
4
3
2
0
0
1,260
1,280
15
12
10
9
7
6
5
3
2
1
0
1,280
1,300
15
12
10
9
8
6
5
4
2
1
0
1,300
1,320
16
13
11
9
8
7
5
4
3
1
0
1,320
1,340
17
14
11
10
8
7
6
4
3
2
0
1,340
1,360
17
14
11
10
8
7
6
4
3
2
0
1,360
1,380
18
15
12
10
9
7
6
5
3
2
1
1,380
1,400
18
15
12
10
9
8
6
5
4
2
1
1,400
1,420
19
16
13
11
9
8
7
5
4
3
1
1,420
1,440
20
17
14
11
10
8
7
6
4
3
2
1,440
1,460
20
17
14
11
10
9
7
6
5
3
2
1,460
1,480
21
18
15
12
10
9
7
6
5
3
2
1,480
1,500
22
19
16
13
10
9
8
6
5
4
2
1,500
1,520
22
19
16
13
11
9
8
7
5
4
3
1,520
1,540
23
20
17
14
11
10
8
7
6
4
3
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-85
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2026
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
1,540
1,560
24
21
17
14
11
10
9
7
6
5
3
1,560
1,580
24
21
18
15
12
10
9
8
6
5
4
1,580
1,600
26
22
19
16
13
11
9
8
7
5
4
1,600
1,620
27
22
19
16
13
11
9
8
7
5
4
1,620
1,640
28
23
20
17
14
11
10
8
7
6
4
1,640
1,660
29
24
21
18
15
12
10
9
7
6
5
1,660
1,680
30
25
21
18
15
12
10
9
8
6
5
1,680
1,700
31
26
22
19
16
13
11
9
8
7
5
1,700
1,720
32
27
23
20
17
13
11
10
8
7
6
1,720
1,740
33
28
23
20
17
14
11
10
8
7
6
1,740
1,760
34
29
24
21
18
15
12
10
9
7
6
1,760
1,780
35
30
25
21
18
15
12
10
9
8
6
1,780
1,800
37
31
26
22
19
16
13
11
9
8
7
1,800
1,820
38
32
27
23
20
17
14
11
10
8
7
1,820
1,840
39
33
28
23
20
17
14
11
10
9
7
1,840
1,860
40
35
29
24
21
18
15
12
10
9
7
1,860
1,880
41
36
30
25
22
19
16
12
10
9
8
1,880
1,900
42
37
32
26
22
19
16
13
11
9
8
1,900
1,920
43
38
33
27
23
20
17
14
11
10
8
1,920
1,940
44
39
34
28
24
21
17
14
11
10
9
1,940
1,960
45
40
35
30
24
21
18
15
12
10
9
1,960
1,980
46
41
36
31
25
22
19
16
13
10
9
1,980
2,000
48
42
37
32
27
22
19
16
13
11
9
2,000
2,020
49
43
38
33
28
23
20
17
14
11
10
2,020
2,040
50
44
39
34
29
24
21
18
15
12
10
2,040
2,060
52
46
40
35
30
25
21
18
15
12
10
2,060
2,080
53
47
41
36
31
26
22
19
16
13
11
2,080
2,100
54
48
43
37
32
27
23
20
16
13
11
2,100
2,120
55
49
44
38
33
28
23
20
17
14
11
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-86
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2026
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
2,120
2,140
57
51
45
39
34
29
24
21
18
15
12
2,140
2,160
58
52
46
41
35
30
25
21
18
15
12
2,160
2,180
59
53
47
42
36
31
26
22
19
16
13
2,180
2,200
61
54
48
43
38
32
27
23
20
17
14
2,200
2,220
62
56
50
44
39
33
28
23
20
17
14
2,220
2,240
63
57
51
45
40
34
29
24
21
18
15
2,240
2,260
64
58
52
46
41
36
30
25
22
19
15
2,260
2,280
66
60
53
47
42
37
31
26
22
19
16
2,280
2,300
67
61
55
49
43
38
33
27
23
20
17
2,300
2,320
68
62
56
50
44
39
34
28
24
20
17
2,320
2,340
70
63
57
51
45
40
35
30
24
21
18
2,340
2,360
71
65
59
52
46
41
36
31
25
22
19
2,360
2,380
72
66
60
54
48
42
37
32
26
22
19
2,380
2,400
73
67
61
55
49
43
38
33
28
23
20
2,400
2,420
75
69
62
56
50
44
39
34
29
24
21
2,420
2,440
76
70
64
58
52
45
40
35
30
25
21
2,440
2,460
78
71
65
59
53
47
41
36
31
26
22
2,460
2,480
79
72
66
60
54
48
42
37
32
27
23
2,480
2,500
80
74
68
61
55
49
44
38
33
28
23
2,500
2,520
82
75
69
63
57
51
45
39
34
29
24
2,520
2,540
83
77
70
64
58
52
46
41
35
30
25
2,540
2,560
84
78
71
65
59
53
47
42
36
31
26
2,560
2,580
86
79
73
67
60
54
48
43
37
32
27
2,580
2,600
87
81
74
68
62
56
50
44
39
33
28
2,600
2,620
88
82
75
69
63
57
51
45
40
34
29
2,620
2,640
90
83
77
70
64
58
52
46
41
36
30
2,640
2,660
91
85
78
72
66
59
53
47
42
37
31
2,660
2,680
93
86
80
73
67
61
55
49
43
38
32
2,680
2,700
94
87
81
74
68
62
56
50
44
39
34
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-87
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2026
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
2,700
2,720
95
89
82
76
69
63
57
51
45
40
35
2,720
2,740
97
90
84
77
71
65
59
52
46
41
36
2,740
2,760
98
91
85
79
72
66
60
54
48
42
37
2,760
2,780
99
93
86
80
73
67
61
55
49
43
38
2,780
2,800
101
94
88
81
75
68
62
56
50
44
39
2,800
2,820
102
96
89
83
76
70
64
58
51
45
40
2,820
2,840
103
97
90
84
77
71
65
59
53
47
41
2,840
2,860
105
98
92
85
79
72
66
60
54
48
42
2,860
2,880
106
100
93
87
80
74
67
61
55
49
43
2,880
2,900
107
101
95
88
82
75
69
63
57
50
45
2,900
2,920
109
102
96
89
83
76
70
64
58
52
46
2,920
2,940
110
104
97
91
84
78
71
65
59
53
47
2,940
2,960
112
105
99
92
86
79
73
66
60
54
48
2,960
2,980
113
106
100
93
87
80
74
68
62
56
49
2,980
3,000
114
108
101
95
88
82
75
69
63
57
51
3,000
3,020
116
109
103
96
90
83
77
70
64
58
52
3,020
3,040
117
111
104
98
91
85
78
72
66
59
53
3,040
3,060
118
112
105
99
92
86
79
73
67
61
55
3,060
3,080
120
113
107
100
94
87
81
74
68
62
56
3,080
3,100
121
115
108
102
95
89
82
76
69
63
57
3,100
3,120
122
116
109
103
97
90
84
77
71
65
58
3,120
3,140
124
117
111
104
98
91
85
78
72
66
60
3,140
3,160
125
119
112
106
99
93
86
80
73
67
61
3,160
3,180
127
120
114
107
101
94
88
81
75
68
62
3,180
3,200
128
121
115
108
102
95
89
82
76
70
64
3,200
3,220
129
123
116
110
103
97
90
84
77
71
65
3,220
3,240
131
124
118
111
105
98
92
85
79
72
66
3,240
3,260
132
125
119
113
106
100
93
87
80
74
67
3,260
3,280
133
127
120
114
107
101
94
88
81
75
69
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-88
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2026
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
3,280
3,300
135
128
122
115
109
102
96
89
83
76
70
3,300
3,320
136
130
123
117
110
104
97
91
84
78
71
3,320
3,340
137
131
124
118
111
105
98
92
86
79
73
3,340
3,360
139
132
126
119
113
106
100
93
87
80
74
3,360
3,380
140
134
127
121
114
108
101
95
88
82
75
3,380
3,400
142
135
129
122
116
109
103
96
90
83
77
3,400
3,420
143
136
130
123
117
110
104
97
91
84
78
3,420
3,440
144
138
131
125
118
112
105
99
92
86
79
3,440
3,460
146
139
133
126
120
113
107
100
94
87
81
3,460
3,480
147
140
134
127
121
114
108
102
95
89
82
3,480
3,500
149
142
135
129
122
116
109
103
96
90
83
3,500
3,520
150
143
137
130
124
117
111
104
98
91
85
3,520
3,540
152
145
138
132
125
119
112
106
99
93
86
3,540
3,560
153
146
139
133
126
120
113
107
100
94
88
3,560
3,580
155
148
141
134
128
121
115
108
102
95
89
3,580
3,600
156
149
142
136
129
123
116
110
103
97
90
3,600
3,620
157
151
144
137
131
124
118
111
105
98
92
3,620
3,640
159
152
145
138
132
125
119
112
106
99
93
3,640
3,660
160
153
147
140
133
127
120
114
107
101
94
3,660
3,680
162
155
148
141
135
128
122
115
109
102
96
3,680
3,700
163
156
149
143
136
129
123
116
110
104
97
3,700
3,720
165
158
151
144
137
131
124
118
111
105
98
3,720
3,740
166
159
152
145
139
132
126
119
113
106
100
3,740
3,760
168
161
154
147
140
134
127
121
114
108
101
3,760
3,780
169
162
155
148
141
135
128
122
115
109
102
3,780
3,800
170
164
157
150
143
136
130
123
117
110
104
3,800
3,820
172
165
158
151
144
138
131
125
118
112
105
3,820
3,840
173
166
160
153
146
139
132
126
120
113
107
3,840
3,860
175
168
161
154
147
140
134
127
121
114
108
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-89
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2026
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
3,860
3,880
176
169
162
156
149
142
135
129
122
116
109
3,880
3,900
178
171
164
157
150
143
137
130
124
117
111
3,900
3,920
179
172
165
158
152
145
138
131
125
118
112
3,920
3,940
180
174
167
160
153
146
139
133
126
120
113
3,940
3,960
182
175
168
161
154
148
141
134
128
121
115
3,960
3,980
183
176
170
163
156
149
142
136
129
123
116
3,980
4,000
185
178
171
164
157
150
144
137
130
124
117
4,000
4,020
186
179
172
166
159
152
145
138
132
125
119
4,020
4,040
188
181
174
167
160
153
146
140
133
127
120
4,040
4,060
189
182
175
169
162
155
148
141
134
128
122
4,060
4,080
191
184
177
170
163
156
149
142
136
129
123
4,080
4,100
192
185
178
171
165
158
151
144
137
131
124
4,100
4,120
193
187
180
173
166
159
152
145
139
132
126
4,120
4,140
195
188
181
174
167
161
154
147
140
133
127
4,140
4,160
196
189
183
176
169
162
155
148
141
135
128
4,160
4,180
198
191
184
177
170
163
157
150
143
136
130
4,180
4,200
199
192
185
179
172
165
158
151
144
138
131
4,200
4,220
201
194
187
180
173
166
159
153
146
139
132
4,220
4,240
202
195
188
181
175
168
161
154
147
140
134
4,240
4,260
204
197
190
183
176
169
162
155
149
142
135
4,260
4,280
205
198
191
184
177
171
164
157
150
143
136
4,280
4,300
206
200
193
186
179
172
165
158
151
145
138
4,300
4,320
208
201
194
187
180
174
167
160
153
146
139
4,320
4,340
209
202
196
189
182
175
168
161
154
147
141
4,340
4,360
211
204
197
190
183
176
170
163
156
149
142
4,360
4,380
212
205
198
192
185
178
171
164
157
150
144
4,380
4,400
214
207
200
193
186
179
172
166
159
152
145
4,400
4,420
215
208
201
194
188
181
174
167
160
153
146
4,420
4,440
217
210
203
196
189
182
175
168
162
155
148
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-90
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2026
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
4,440
4,460
218
211
204
197
190
184
177
170
163
156
149
4,460
4,480
220
213
206
199
192
185
178
171
164
158
151
4,480
4,500
221
214
207
200
193
186
180
173
166
159
152
4,500
4,520
223
216
208
202
195
188
181
174
167
160
154
4,520
4,540
224
217
210
203
196
189
182
176
169
162
155
4,540
4,560
226
219
211
205
198
191
184
177
170
163
156
4,560
4,580
227
220
213
206
199
192
185
178
172
165
158
4,580
4,600
229
222
214
207
201
194
187
180
173
166
159
4,600
4,620
230
223
216
209
202
195
188
181
175
168
161
4,620
4,640
232
225
217
210
203
197
190
183
176
169
162
4,640
4,660
233
226
219
212
205
198
191
184
177
171
164
4,660
4,680
235
228
220
213
206
199
193
186
179
172
165
4,680
4,700
236
229
222
215
208
201
194
187
180
173
167
4,700
4,720
238
231
224
216
209
202
195
189
182
175
168
4,720
4,740
240
232
225
218
211
204
197
190
183
176
169
4,740
4,760
241
234
227
219
212
205
198
191
185
178
171
4,760
4,780
243
235
228
221
214
207
200
193
186
179
172
4,780
4,800
244
237
230
222
215
208
201
194
187
181
174
4,800
4,820
246
238
231
224
217
210
203
196
189
182
175
4,820
4,840
247
240
233
225
218
211
204
197
190
183
177
4,840
4,860
249
241
234
227
220
212
206
199
192
185
178
4,860
4,880
250
243
236
228
221
214
207
200
193
186
180
4,880
4,900
252
244
237
230
223
215
208
202
195
188
181
4,900
4,920
253
246
239
231
224
217
210
203
196
189
182
4,920
4,940
255
247
240
233
226
219
211
204
198
191
184
4,940
4,960
256
249
242
235
227
220
213
206
199
192
185
4,960
4,980
258
251
243
236
229
222
214
207
200
194
187
4,980
5,000
259
252
245
238
230
223
216
209
202
195
188
5,000
5,020
261
254
246
239
232
225
217
210
203
196
190
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-91
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2026
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
5,020
5,040
262
255
248
241
233
226
219
212
205
198
191
5,040
5,060
264
257
249
242
235
228
220
213
206
199
192
5,060
5,080
265
258
251
244
236
229
222
215
208
201
194
5,080
5,100
267
260
252
245
238
231
223
216
209
202
195
5,100
5,120
268
261
254
247
239
232
225
218
211
204
197
5,120
5,140
270
263
255
248
241
234
226
219
212
205
198
5,140
5,160
271
264
257
250
242
235
228
221
213
207
200
5,160
5,180
273
266
258
251
244
237
229
222
215
208
201
5,180
5,200
274
267
260
253
246
238
231
224
217
209
203
5,200
5,220
276
269
262
254
247
240
233
225
218
211
204
5,220
5,240
278
270
263
256
249
241
234
227
220
212
205
5,240
5,260
279
272
265
257
250
243
236
228
221
214
207
5,260
5,280
281
273
266
259
252
244
237
230
223
215
208
5,280
5,300
282
275
268
260
253
246
239
231
224
217
210
5,300
5,320
284
276
269
262
255
247
240
233
226
218
211
5,320
5,340
285
278
271
263
256
249
242
234
227
220
213
5,340
5,360
287
279
272
265
258
250
243
236
229
221
214
5,360
5,380
288
281
274
266
259
252
245
237
230
223
216
5,380
5,400
290
282
275
268
261
253
246
239
232
224
217
5,400
5,420
291
284
277
269
262
255
248
240
233
226
219
5,420
5,440
293
285
278
271
264
257
249
242
235
228
220
5,440
5,460
294
287
280
273
265
258
251
244
236
229
222
5,460
5,480
296
289
281
274
267
260
252
245
238
231
223
5,480
5,500
297
290
283
276
268
261
254
247
239
232
225
5,500
5,520
299
292
284
277
270
263
255
248
241
234
226
5,520
5,540
300
293
286
279
271
264
257
250
242
235
228
5,540
5,560
302
295
287
280
273
266
258
251
244
237
229
5,560
5,580
303
296
289
282
274
267
260
253
245
238
231
5,580
5,600
305
298
290
283
276
269
261
254
247
240
232
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-92
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2026
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
5,600
5,620
306
299
292
285
277
270
263
256
248
241
234
5,620
5,640
308
301
293
286
279
272
264
257
250
243
235
5,640
5,660
309
302
295
288
280
273
266
259
251
244
237
5,660
5,680
311
304
296
289
282
275
267
260
253
246
239
5,680
5,700
312
305
298
291
284
276
269
262
255
247
240
5,700
5,720
314
307
300
292
285
278
271
263
256
249
242
5,720
5,740
316
308
301
294
287
279
272
265
258
250
243
5,740
5,760
317
310
303
295
288
281
274
266
259
252
245
5,760
5,780
319
311
304
297
290
282
275
268
261
253
246
5,780
5,800
320
313
306
298
291
284
277
269
262
255
248
5,800
5,820
322
314
307
300
293
285
278
271
264
256
249
5,820
5,840
323
316
309
301
294
287
280
272
265
258
251
5,840
5,860
325
317
310
303
296
288
281
274
267
259
252
5,860
5,880
326
319
312
304
297
290
283
275
268
261
254
5,880
5,900
328
320
313
306
299
291
284
277
270
262
255
5,900
5,920
329
322
315
307
300
293
286
278
271
264
257
5,920
5,940
331
323
316
309
302
295
287
280
273
266
258
5,940
5,960
332
325
318
311
303
296
289
282
274
267
260
5,960
5,980
334
327
319
312
305
298
290
283
276
269
261
5,980
6,000
335
328
321
314
306
299
292
285
277
270
263
6,000
6,020
337
330
322
315
308
301
293
286
279
272
264
6,020
6,040
338
331
324
317
309
302
295
288
280
273
266
6,040
6,060
340
333
325
318
311
304
296
289
282
275
267
6,060
6,080
341
334
327
320
312
305
298
291
283
276
269
6,080
6,100
343
336
328
321
314
307
299
292
285
278
270
6,100
6,120
344
337
330
323
315
308
301
294
286
279
272
6,120
6,140
346
339
331
324
317
310
302
295
288
281
273
6,140
6,160
347
340
333
326
318
311
304
297
289
282
275
6,160
6,180
349
342
334
327
320
313
305
298
291
284
277
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-93
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2026
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
6,180
6,200
350
343
336
329
322
314
307
300
293
285
278
6,200
6,220
352
345
338
330
323
316
309
301
294
287
280
6,220
6,240
354
346
339
332
325
317
310
303
296
288
281
6,240
6,260
355
348
341
333
326
319
312
304
297
290
283
6,260
6,280
357
349
342
335
328
320
313
306
299
291
284
6,280
6,300
358
351
344
336
329
322
315
307
300
293
286
6,300
6,320
360
352
345
338
331
323
316
309
302
294
287
6,320
6,340
361
354
347
339
332
325
318
310
303
296
289
6,340
6,360
363
355
348
341
334
326
319
312
305
297
290
6,360
6,380
364
357
350
342
335
328
321
313
306
299
292
6,380
6,400
366
358
351
344
337
329
322
315
308
300
293
6,400
6,420
367
360
353
345
338
331
324
316
309
302
295
6,420
6,440
369
361
354
347
340
333
325
318
311
304
296
6,440
6,460
370
363
356
349
341
334
327
320
312
305
298
6,460
6,480
372
365
357
350
343
336
328
321
314
307
299
6,480
6,500
373
366
359
352
344
337
330
323
315
308
301
6,500
6,520
375
368
360
353
346
339
331
324
317
310
302
6,520
6,540
376
369
362
355
347
340
333
326
318
311
304
6,540
6,560
378
371
363
356
349
342
334
327
320
313
305
6,560
6,580
379
372
365
358
350
343
336
329
321
314
307
6,580
6,600
381
374
366
359
352
345
337
330
323
316
308
6,600
6,620
382
375
368
361
353
346
339
332
324
317
310
6,620
6,640
384
377
369
362
355
348
340
333
326
319
311
6,640
6,660
385
378
371
364
356
349
342
335
327
320
313
6,660
6,680
387
380
372
365
358
351
343
336
329
322
315
6,680
6,700
388
381
374
367
360
352
345
338
331
323
316
6,700
6,720
390
383
376
368
361
354
347
339
332
325
318
6,720
6,740
392
384
377
370
363
355
348
341
334
326
319
6,740
6,760
393
386
379
371
364
357
350
342
335
328
321
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-94
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2026
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
6,760
6,780
395
387
380
373
366
358
351
344
337
329
322
6,780
6,800
396
389
382
374
367
360
353
345
338
331
324
6,800
6,820
398
390
383
376
369
361
354
347
340
332
325
6,820
6,840
399
392
385
377
370
363
356
348
341
334
327
6,840
6,860
401
393
386
379
372
364
357
350
343
335
328
6,860
6,880
402
395
388
380
373
366
359
351
344
337
330
6,880
6,900
404
396
389
382
375
367
360
353
346
338
331
6,900
6,920
405
398
391
383
376
369
362
354
347
340
333
6,920
6,940
407
399
392
385
378
371
363
356
349
342
334
6,940
6,960
408
401
394
387
379
372
365
358
350
343
336
6,960
6,980
410
403
395
388
381
374
366
359
352
345
337
6,980
7,000
411
404
397
390
382
375
368
361
353
346
339
7,000
7,020
413
406
398
391
384
377
369
362
355
348
340
7,020
7,040
414
407
400
393
385
378
371
364
356
349
342
7,040
7,060
416
409
401
394
387
380
372
365
358
351
343
7,060
7,080
417
410
403
396
388
381
374
367
359
352
345
7,080
7,100
419
412
404
397
390
383
375
368
361
354
346
7,100
7,120
420
413
406
399
391
384
377
370
362
355
348
7,120
7,140
422
415
407
400
393
386
378
371
364
357
349
7,140
7,160
423
416
409
402
394
387
380
373
365
358
351
7,160
7,180
425
418
410
403
396
389
381
374
367
360
353
7,180
7,200
426
419
412
405
398
390
383
376
369
361
354
7,200
7,220
428
421
414
406
399
392
385
377
370
363
356
7,220
7,240
430
422
415
408
401
393
386
379
372
364
357
7,240
7,260
431
424
417
409
402
395
388
380
373
366
359
7,260
7,280
433
425
418
411
404
396
389
382
375
367
360
7,280
7,300
434
427
420
412
405
398
391
383
376
369
362
7,300
7,320
436
428
421
414
407
399
392
385
378
370
363
7,320
7,340
437
430
423
415
408
401
394
386
379
372
365
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-95
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2026
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
7,340
7,360
439
431
424
417
410
402
395
388
381
373
366
7,360
7,380
440
433
426
418
411
404
397
389
382
375
368
7,380
7,400
442
434
427
420
413
405
398
391
384
376
369
7,400
7,420
443
436
429
421
414
407
400
392
385
378
371
7,420
7,440
445
437
430
423
416
409
401
394
387
380
372
7,440
7,460
446
439
432
425
417
410
403
396
388
381
374
7,460
7,480
448
441
433
426
419
412
404
397
390
383
375
7,480
7,500
449
442
435
428
420
413
406
399
391
384
377
7,500
7,520
451
444
436
429
422
415
407
400
393
386
378
7,520
7,540
452
445
438
431
423
416
409
402
394
387
380
7,540
7,560
454
447
439
432
425
418
410
403
396
389
381
7,560
7,580
455
448
441
434
426
419
412
405
397
390
383
7,580
7,600
457
450
442
435
428
421
413
406
399
392
384
7,600
7,620
458
451
444
437
429
422
415
408
400
393
386
7,620
7,640
460
453
445
438
431
424
416
409
402
395
387
7,640
7,660
461
454
447
440
432
425
418
411
403
396
389
7,660
7,680
463
456
448
441
434
427
419
412
405
398
391
7,680
7,700
464
457
450
443
436
428
421
414
407
399
392
7,700
7,720
466
459
452
444
437
430
423
415
408
401
394
7,720
7,740
468
460
453
446
439
431
424
417
410
402
395
7,740
7,760
469
462
455
447
440
433
426
418
411
404
397
7,760
7,780
471
463
456
449
442
434
427
420
413
405
398
7,780
7,800
472
465
458
450
443
436
429
421
414
407
400
7,800
7,820
474
466
459
452
445
437
430
423
416
408
401
7,820
7,840
475
468
461
453
446
439
432
424
417
410
403
7,840
7,860
477
469
462
455
448
440
433
426
419
411
404
7,860
7,880
478
471
464
456
449
442
435
427
420
413
406
7,880
7,900
480
472
465
458
451
443
436
429
422
414
407
7,900
7,920
481
474
467
459
452
445
438
430
423
416
409
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-96
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2026
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
7,920
7,940
483
475
468
461
454
447
439
432
425
418
410
7,940
7,960
484
477
470
463
455
448
441
434
426
419
412
7,960
7,980
486
479
471
464
457
450
442
435
428
421
413
7,980
8,000
487
480
473
466
458
451
444
437
429
422
415
8,000
8,020
489
482
474
467
460
453
445
438
431
424
416
8,020
8,040
490
483
476
469
461
454
447
440
432
425
418
8,040
8,060
492
485
477
470
463
456
448
441
434
427
419
8,060
8,080
493
486
479
472
464
457
450
443
435
428
421
8,080
8,100
495
488
480
473
466
459
451
444
437
430
422
8,100
8,120
496
489
482
475
467
460
453
446
438
431
424
8,120
8,140
498
491
483
476
469
462
454
447
440
433
425
8,140
8,160
499
492
485
478
470
463
456
449
441
434
427
8,160
8,180
501
494
486
479
472
465
457
450
443
436
429
8,180
8,200
502
495
488
481
474
466
459
452
445
437
430
8,200
8,220
504
497
490
482
475
468
461
453
446
439
432
8,220
8,240
506
498
491
484
477
469
462
455
448
440
433
8,240
8,260
507
500
493
485
478
471
464
456
449
442
435
8,260
8,280
509
501
494
487
480
472
465
458
451
443
436
8,280
8,300
510
503
496
488
481
474
467
459
452
445
438
8,300
8,320
512
504
497
490
483
475
468
461
454
446
439
8,320
8,340
513
506
499
491
484
477
470
462
455
448
441
8,340
8,360
515
507
500
493
486
478
471
464
457
449
442
8,360
8,380
516
509
502
494
487
480
473
465
458
451
444
8,380
8,400
518
510
503
496
489
481
474
467
460
452
445
8,400
8,420
519
512
505
497
490
483
476
468
461
454
447
8,420
8,440
521
513
506
499
492
485
477
470
463
456
448
8,440
8,460
522
515
508
501
493
486
479
472
464
457
450
8,460
8,480
524
517
509
502
495
488
480
473
466
459
451
8,480
8,500
525
518
511
504
496
489
482
475
467
460
453
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-97
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2026
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
8,500
8,520
527
520
512
505
498
491
483
476
469
462
454
8,520
8,540
528
521
514
507
499
492
485
478
470
463
456
8,540
8,560
530
523
515
508
501
494
486
479
472
465
457
8,560
8,580
531
524
517
510
502
495
488
481
473
466
459
8,580
8,600
533
526
518
511
504
497
489
482
475
468
460
8,600
8,620
534
527
520
513
505
498
491
484
476
469
462
8,620
8,640
536
529
521
514
507
500
492
485
478
471
463
8,640
8,660
537
530
523
516
508
501
494
487
479
472
465
8,660
8,680
539
532
524
517
510
503
495
488
481
474
467
8,680
8,700
540
533
526
519
512
504
497
490
483
475
468
8,700
8,720
542
535
528
520
513
506
499
491
484
477
470
8,720
8,740
544
536
529
522
515
507
500
493
486
478
471
8,740
8,760
545
538
531
523
516
509
502
494
487
480
473
8,760
8,780
547
539
532
525
518
510
503
496
489
481
474
8,780
8,800
548
541
534
526
519
512
505
497
490
483
476
8,800
8,820
550
542
535
528
521
513
506
499
492
484
477
8,820
8,840
551
544
537
529
522
515
508
500
493
486
479
8,840
8,860
553
545
538
531
524
516
509
502
495
487
480
8,860
8,880
554
547
540
532
525
518
511
503
496
489
482
8,880
8,900
556
548
541
534
527
519
512
505
498
490
483
8,900
8,920
557
550
543
535
528
521
514
506
499
492
485
8,920
8,940
559
551
544
537
530
523
515
508
501
494
486
8,940
8,960
560
553
546
539
531
524
517
510
502
495
488
8,960
8,980
562
555
547
540
533
526
518
511
504
497
489
8,980
9,000
563
556
549
542
534
527
520
513
505
498
491
9,000
9,020
565
558
550
543
536
529
521
514
507
500
492
9,020
9,040
566
559
552
545
537
530
523
516
508
501
494
9,040
9,060
568
561
553
546
539
532
524
517
510
503
495
9,060
9,080
569
562
555
548
540
533
526
519
511
504
497
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-98
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2026
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
9,080
9,100
571
564
556
549
542
535
527
520
513
506
498
9,100
9,120
572
565
558
551
543
536
529
522
514
507
500
9,120
9,140
574
567
559
552
545
538
530
523
516
509
501
9,140
9,160
575
568
561
554
546
539
532
525
517
510
503
9,160
9,180
577
570
562
555
548
541
533
526
519
512
505
9,180
9,200
578
571
564
557
550
542
535
528
521
513
506
9,200
9,220
580
573
566
558
551
544
537
529
522
515
508
9,220
9,240
582
574
567
560
553
545
538
531
524
516
509
9,240
9,260
583
576
569
561
554
547
540
532
525
518
511
9,260
9,280
585
577
570
563
556
548
541
534
527
519
512
9,280
9,300
586
579
572
564
557
550
543
535
528
521
514
9,300
9,320
588
580
573
566
559
551
544
537
530
522
515
9,320
9,340
589
582
575
567
560
553
546
538
531
524
517
9,340
9,360
591
583
576
569
562
554
547
540
533
525
518
9,360
9,380
592
585
578
570
563
556
549
541
534
527
520
9,380
9,400
594
586
579
572
565
557
550
543
536
528
521
9,400
9,420
595
588
581
573
566
559
552
544
537
530
523
9,420
9,440
597
589
582
575
568
561
553
546
539
532
524
9,440
9,460
598
591
584
577
569
562
555
548
540
533
526
9,460
9,480
600
593
585
578
571
564
556
549
542
535
527
9,480
9,500
601
594
587
580
572
565
558
551
543
536
529
9,500
9,520
603
596
588
581
574
567
559
552
545
538
530
9,520
9,540
604
597
590
583
575
568
561
554
546
539
532
9,540
9,560
606
599
591
584
577
570
562
555
548
541
533
9,560
9,580
607
600
593
586
578
571
564
557
549
542
535
9,580
9,600
609
602
594
587
580
573
565
558
551
544
536
9,600
9,620
610
603
596
589
581
574
567
560
552
545
538
9,620
9,640
612
605
597
590
583
576
568
561
554
547
539
9,640
9,660
613
606
599
592
584
577
570
563
555
548
541
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-99
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2026
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
9,660
9,680
615
608
600
593
586
579
571
564
557
550
543
9,680
9,700
616
609
602
595
588
580
573
566
559
551
544
9,700
9,720
618
611
604
596
589
582
575
567
560
553
546
9,720
9,740
620
612
605
598
591
583
576
569
562
554
547
9,740
9,760
621
614
607
599
592
585
578
570
563
556
549
9,760
9,780
623
615
608
601
594
586
579
572
565
557
550
9,780
9,800
624
617
610
602
595
588
581
573
566
559
552
9,800
9,820
626
618
611
604
597
589
582
575
568
560
553
9,820
9,840
627
620
613
605
598
591
584
576
569
562
555
9,840
9,860
629
621
614
607
600
592
585
578
571
563
556
9,860
9,880
630
623
616
608
601
594
587
579
572
565
558
9,880
9,900
632
624
617
610
603
595
588
581
574
566
559
9,900
9,920
633
626
619
611
604
597
590
582
575
568
561
9,920
9,940
635
627
620
613
606
599
591
584
577
570
562
9,940
9,960
636
629
622
615
607
600
593
586
578
571
564
9,960
9,980
638
631
623
616
609
602
594
587
580
573
565
9,980
10,000
639
632
625
618
610
603
596
589
581
574
567
10,000
10,020
641
634
626
619
612
605
597
590
583
576
568
10,020
10,040
642
635
628
621
613
606
599
592
584
577
570
10,040
10,060
644
637
629
622
615
608
600
593
586
579
571
10,060
10,080
645
638
631
624
616
609
602
595
587
580
573
10,080
10,100
647
640
632
625
618
611
603
596
589
582
574
10,100
10,120
648
641
634
627
619
612
605
598
590
583
576
10,120
10,140
650
643
635
628
621
614
606
599
592
585
577
10,140
10,160
651
644
637
630
622
615
608
601
593
586
579
10,160
10,180
653
646
638
631
624
617
609
602
595
588
581
10,180
10,200
654
647
640
633
626
618
611
604
597
589
582
10,200
10,220
656
649
642
634
627
620
613
605
598
591
584
10,220
10,240
658
650
643
636
629
621
614
607
600
592
585
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-100
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2026
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
10,240
10,260
659
652
645
637
630
623
616
608
601
594
587
10,260
10,280
661
653
646
639
632
624
617
610
603
595
588
10,280
10,300
662
655
648
640
633
626
619
611
604
597
590
10,300
10,320
664
656
649
642
635
627
620
613
606
598
591
10,320
10,340
665
658
651
643
636
629
622
614
607
600
593
10,340
10,360
667
659
652
645
638
630
623
616
609
601
594
10,360
10,380
668
661
654
646
639
632
625
617
610
603
596
10,380
10,400
670
662
655
648
641
633
626
619
612
604
597
10,400
10,420
671
664
657
649
642
635
628
620
613
606
599
10,420
10,440
673
665
658
651
644
637
629
622
615
608
600
10,440
10,460
674
667
660
653
645
638
631
624
616
609
602
10,460
10,480
676
669
661
654
647
640
632
625
618
611
603
10,480
10,500
677
670
663
656
648
641
634
627
619
612
605
10,500
10,520
679
672
664
657
650
643
635
628
621
614
606
10,520
10,540
680
673
666
659
651
644
637
630
622
615
608
10,540
10,560
682
675
667
660
653
646
638
631
624
617
609
10,560
10,580
683
676
669
662
654
647
640
633
625
618
611
10,580
10,600
685
678
670
663
656
649
641
634
627
620
612
10,600
10,620
686
679
672
665
657
650
643
636
628
621
614
10,620
10,640
688
681
673
666
659
652
644
637
630
623
615
10,640
10,660
689
682
675
668
660
653
646
639
631
624
617
10,660
10,680
691
684
676
669
662
655
647
640
633
626
619
10,680
10,700
692
685
678
671
664
656
649
642
635
627
620
10,700
10,720
694
687
680
672
665
658
651
643
636
629
622
10,720
10,740
696
688
681
674
667
659
652
645
638
630
623
10,740
10,760
697
690
683
675
668
661
654
646
639
632
625
10,760
10,780
699
691
684
677
670
662
655
648
641
633
626
10,780
10,800
700
693
686
678
671
664
657
649
642
635
628
10,800
10,820
702
694
687
680
673
665
658
651
644
636
629
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-101
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2026
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
10,820
10,840
703
696
689
681
674
667
660
652
645
638
631
10,840
10,860
705
697
690
683
676
668
661
654
647
639
632
10,860
10,880
706
699
692
684
677
670
663
655
648
641
634
10,880
10,900
708
700
693
686
679
671
664
657
650
642
635
10,900
10,920
710
702
695
687
680
673
666
658
651
644
637
10,920
10,940
711
704
696
689
682
675
667
660
653
646
638
10,940
10,960
713
705
698
691
683
676
669
662
654
647
640
10,960
10,980
714
707
699
692
685
678
670
663
656
649
641
10,980
11,000
716
708
701
694
686
679
672
665
657
650
643
11,000
11,020
717
710
702
695
688
681
673
666
659
652
644
11,020
11,040
719
712
704
697
689
682
675
668
660
653
646
11,040
11,060
721
713
706
698
691
684
676
669
662
655
647
11,060
11,080
722
715
707
700
692
685
678
671
663
656
649
11,080
11,100
724
716
709
701
694
687
679
672
665
658
650
11,100
11,120
725
718
710
703
695
688
681
674
666
659
652
11,120
11,140
727
719
712
704
697
690
682
675
668
661
653
11,140
11,160
729
721
713
706
698
691
684
677
669
662
655
11,160
11,180
730
723
715
708
700
693
685
678
671
664
657
11,180
11,200
732
724
717
709
702
694
687
680
673
665
658
11,200
11,220
733
726
718
711
703
696
689
681
674
667
660
11,220
11,240
735
727
720
712
705
697
690
683
676
668
661
11,240
11,260
736
729
721
714
706
699
692
684
677
670
663
11,260
11,280
738
731
723
715
708
700
693
686
679
671
664
11,280
11,300
740
732
725
717
709
702
695
687
680
673
666
11,300
11,320
741
734
726
719
711
704
696
689
682
674
667
11,320
11,340
743
735
728
720
713
705
698
690
683
676
669
11,340
11,360
744
737
729
722
714
707
699
692
685
677
670
11,360
11,380
746
738
731
723
716
708
701
693
686
679
672
11,380
11,400
748
740
732
725
717
710
702
695
688
680
673
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-102
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2026
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
11,400
11,420
749
742
734
727
719
711
704
696
689
682
675
11,420
11,440
751
743
736
728
721
713
705
698
691
684
676
11,440
11,460
752
745
737
730
722
715
707
700
692
685
678
11,460
11,480
754
746
739
731
724
716
709
701
694
687
679
11,480
11,500
755
748
740
733
725
718
710
703
695
688
681
11,500
11,520
757
749
742
734
727
719
712
704
697
690
682
11,520
11,540
759
751
744
736
728
721
713
706
698
691
684
11,540
11,560
760
753
745
738
730
723
715
707
700
693
685
11,560
11,580
762
754
747
739
732
724
717
709
701
694
687
11,580
11,600
763
756
748
741
733
726
718
711
703
696
688
11,600
11,620
765
757
750
742
735
727
720
712
705
697
690
11,620
11,640
766
759
751
744
736
729
721
714
706
699
691
11,640
11,660
768
761
753
745
738
730
723
715
708
700
693
11,660
11,680
770
762
755
747
740
732
724
717
709
702
695
11,680
11,700
771
764
756
749
741
734
726
719
711
703
696
11,700
11,720
773
765
758
750
743
735
728
720
713
705
698
11,720
11,740
774
767
759
752
744
737
729
722
714
707
699
11,740
11,760
776
768
761
753
746
738
731
723
716
708
701
11,760
11,780
778
770
762
755
747
740
732
725
717
710
702
11,780
11,800
779
772
764
757
749
741
734
726
719
711
704
11,800
11,820
781
773
766
758
751
743
736
728
720
713
705
11,820
11,840
782
775
767
760
752
745
737
730
722
714
707
11,840
11,860
784
776
769
761
754
746
739
731
724
716
709
11,860
11,880
785
778
770
763
755
748
740
733
725
718
710
11,880
11,900
787
779
772
764
757
749
742
734
727
719
712
11,900
11,920
789
781
774
766
758
751
743
736
728
721
713
11,920
11,940
790
783
775
768
760
753
745
737
730
722
715
11,940
11,960
792
784
777
769
762
754
747
739
732
724
716
11,960
11,980
793
786
778
771
763
756
748
741
733
726
718
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-103
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2026
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
11,980
12,000
795
787
780
772
765
757
750
742
735
727
720
12,000 & over
796
788
781
773
766
758
751
743
735
728
720
7.9% of excess over $12,000 plus
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-104
0
1
2
3
4
5
6
7
8
9
10
or more
0
400
0
0
0
0
0
0
0
0
0
0
0
400
420
1
0
0
0
0
0
0
0
0
0
0
420
440
1
0
0
0
0
0
0
0
0
0
0
440
460
1
0
0
0
0
0
0
0
0
0
0
460
480
2
0
0
0
0
0
0
0
0
0
0
480
500
2
0
0
0
0
0
0
0
0
0
0
500
520
2
1
0
0
0
0
0
0
0
0
0
520
540
2
1
0
0
0
0
0
0
0
0
0
540
560
3
1
0
0
0
0
0
0
0
0
0
560
580
3
2
0
0
0
0
0
0
0
0
0
580
600
3
2
1
0
0
0
0
0
0
0
0
600
620
3
2
1
0
0
0
0
0
0
0
0
620
640
4
2
1
0
0
0
0
0
0
0
0
640
660
4
3
1
0
0
0
0
0
0
0
0
660
680
4
3
2
0
0
0
0
0
0
0
0
680
700
5
3
2
1
0
0
0
0
0
0
0
700
720
5
4
2
1
0
0
0
0
0
0
0
720
740
5
4
2
1
0
0
0
0
0
0
0
740
760
5
4
3
1
0
0
0
0
0
0
0
760
780
6
4
3
2
0
0
0
0
0
0
0
780
800
6
5
3
2
1
0
0
0
0
0
0
800
820
6
5
4
2
1
0
0
0
0
0
0
820
840
7
5
4
3
1
0
0
0
0
0
0
840
860
7
5
4
3
1
0
0
0
0
0
0
860
880
7
6
4
3
2
0
0
0
0
0
0
880
900
7
6
5
3
2
1
0
0
0
0
0
900
920
8
6
5
4
2
1
0
0
0
0
0
920
940
8
7
5
4
3
1
0
0
0
0
0
940
960
8
7
6
4
3
2
0
0
0
0
0
Monthly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-105
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
960
980
9
7
6
5
3
2
0
0
0
0
0
980
1,000
9
7
6
5
3
2
1
0
0
0
0
1,000
1,020
9
8
6
5
4
2
1
0
0
0
0
1,020
1,040
9
8
7
5
4
3
1
0
0
0
0
1,040
1,060
10
8
7
6
4
3
2
0
0
0
0
1,060
1,080
10
9
7
6
5
3
2
1
0
0
0
1,080
1,100
10
9
8
6
5
4
2
1
0
0
0
1,100
1,120
10
9
8
6
5
4
2
1
0
0
0
1,120
1,140
11
9
8
7
5
4
3
1
0
0
0
1,140
1,160
11
10
8
7
6
4
3
2
0
0
0
1,160
1,180
11
10
9
7
6
5
3
2
1
0
0
1,180
1,200
12
10
9
8
6
5
4
2
1
0
0
1,200
1,220
12
11
9
8
7
5
4
3
1
0
0
1,220
1,240
12
11
9
8
7
5
4
3
1
0
0
1,240
1,260
12
11
10
8
7
6
4
3
2
0
0
1,260
1,280
13
11
10
9
7
6
5
3
2
1
0
1,280
1,300
13
12
10
9
8
6
5
4
2
1
0
1,300
1,320
13
12
11
9
8
7
5
4
3
1
0
1,320
1,340
14
12
11
10
8
7
6
4
3
2
0
1,340
1,360
14
12
11
10
8
7
6
4
3
2
0
1,360
1,380
14
13
11
10
9
7
6
5
3
2
1
1,380
1,400
14
13
12
10
9
8
6
5
4
2
1
1,400
1,420
15
13
12
11
9
8
7
5
4
3
1
1,420
1,440
15
14
12
11
10
8
7
6
4
3
2
1,440
1,460
15
14
13
11
10
9
7
6
5
3
2
1,460
1,480
16
14
13
12
10
9
7
6
5
3
2
1,480
1,500
16
14
13
12
10
9
8
6
5
4
2
1,500
1,520
16
15
13
12
11
9
8
7
5
4
3
1,520
1,540
16
15
14
12
11
10
8
7
6
4
3
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-106
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
1,540
1,560
17
15
14
13
11
10
9
7
6
5
3
1,560
1,580
17
16
14
13
12
10
9
8
6
5
4
1,580
1,600
17
16
15
13
12
11
9
8
7
5
4
1,600
1,620
17
16
15
13
12
11
9
8
7
5
4
1,620
1,640
18
16
15
14
12
11
10
8
7
6
4
1,640
1,660
18
17
15
14
13
11
10
9
7
6
5
1,660
1,680
18
17
16
14
13
12
10
9
8
6
5
1,680
1,700
19
17
16
15
13
12
11
9
8
7
5
1,700
1,720
19
18
16
15
14
12
11
10
8
7
6
1,720
1,740
19
18
16
15
14
12
11
10
8
7
6
1,740
1,760
19
18
17
15
14
13
11
10
9
7
6
1,760
1,780
20
18
17
16
14
13
12
10
9
8
6
1,780
1,800
20
19
17
16
15
13
12
11
9
8
7
1,800
1,820
20
19
18
16
15
14
12
11
10
8
7
1,820
1,840
21
19
18
17
15
14
13
11
10
9
7
1,840
1,860
21
19
18
17
15
14
13
11
10
9
7
1,860
1,880
21
20
18
17
16
14
13
12
10
9
8
1,880
1,900
21
20
19
17
16
15
13
12
11
9
8
1,900
1,920
22
20
19
18
16
15
14
12
11
10
8
1,920
1,940
22
21
19
18
17
15
14
13
11
10
9
1,940
1,960
22
21
20
18
17
16
14
13
12
10
9
1,960
1,980
23
21
20
19
17
16
14
13
12
10
9
1,980
2,000
23
21
20
19
17
16
15
13
12
11
9
2,000
2,020
24
22
20
19
18
16
15
14
12
11
10
2,020
2,040
25
22
21
19
18
17
15
14
13
11
10
2,040
2,060
25
22
21
20
18
17
16
14
13
12
10
2,060
2,080
26
23
21
20
19
17
16
15
13
12
11
2,080
2,100
26
23
22
20
19
18
16
15
14
12
11
2,100
2,120
27
24
22
20
19
18
16
15
14
12
11
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-107
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
2,120
2,140
28
25
22
21
19
18
17
15
14
13
11
2,140
2,160
28
25
22
21
20
18
17
16
14
13
12
2,160
2,180
29
26
23
21
20
19
17
16
15
13
12
2,180
2,200
30
27
24
22
20
19
18
16
15
14
12
2,200
2,220
30
27
24
22
21
19
18
17
15
14
13
2,220
2,240
31
28
25
22
21
19
18
17
15
14
13
2,240
2,260
32
29
25
22
21
20
18
17
16
14
13
2,260
2,280
32
29
26
23
21
20
19
17
16
15
13
2,280
2,300
33
30
27
24
22
20
19
18
16
15
14
2,300
2,320
34
30
27
24
22
21
19
18
17
15
14
2,320
2,340
34
31
28
25
22
21
20
18
17
16
14
2,340
2,360
35
32
29
26
23
21
20
18
17
16
14
2,360
2,380
35
32
29
26
23
21
20
19
17
16
15
2,380
2,400
36
33
30
27
24
22
20
19
18
16
15
2,400
2,420
37
34
31
28
25
22
21
19
18
17
15
2,420
2,440
37
34
31
28
25
22
21
20
18
17
16
2,440
2,460
38
35
32
29
26
23
21
20
19
17
16
2,460
2,480
39
36
33
29
26
23
21
20
19
17
16
2,480
2,500
39
36
33
30
27
24
22
20
19
18
16
2,500
2,520
40
37
34
31
28
25
22
21
19
18
17
2,520
2,540
41
38
34
31
28
25
22
21
20
18
17
2,540
2,560
41
38
35
32
29
26
23
21
20
19
17
2,560
2,580
42
39
36
33
30
27
24
22
20
19
18
2,580
2,600
42
39
36
33
30
27
24
22
21
19
18
2,600
2,620
43
40
37
34
31
28
25
22
21
19
18
2,620
2,640
44
41
38
35
32
29
25
22
21
20
18
2,640
2,660
44
41
38
35
32
29
26
23
21
20
19
2,660
2,680
45
42
39
36
33
30
27
24
22
20
19
2,680
2,700
46
43
40
37
33
30
27
24
22
21
19
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-108
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
2,700
2,720
46
43
40
37
34
31
28
25
22
21
20
2,720
2,740
47
44
41
38
35
32
29
26
23
21
20
2,740
2,760
48
45
41
38
35
32
29
26
23
21
20
2,760
2,780
48
45
42
39
36
33
30
27
24
22
20
2,780
2,800
50
46
43
40
37
34
31
28
24
22
21
2,800
2,820
51
46
43
40
37
34
31
28
25
22
21
2,820
2,840
52
47
44
41
38
35
32
29
26
23
21
2,840
2,860
53
48
45
42
39
36
32
29
26
23
21
2,860
2,880
54
49
45
42
39
36
33
30
27
24
22
2,880
2,900
55
50
46
43
40
37
34
31
28
25
22
2,900
2,920
56
51
47
44
41
37
34
31
28
25
22
2,920
2,940
57
52
47
44
41
38
35
32
29
26
23
2,940
2,960
58
53
48
45
42
39
36
33
30
27
23
2,960
2,980
59
54
49
45
42
39
36
33
30
27
24
2,980
3,000
61
55
50
46
43
40
37
34
31
28
25
3,000
3,020
62
56
51
47
44
41
38
35
32
28
25
3,020
3,040
63
57
52
47
44
41
38
35
32
29
26
3,040
3,060
64
59
53
48
45
42
39
36
33
30
27
3,060
3,080
65
60
54
49
46
43
40
36
33
30
27
3,080
3,100
66
61
56
50
46
43
40
37
34
31
28
3,100
3,120
67
62
57
51
47
44
41
38
35
32
29
3,120
3,140
68
63
58
52
48
45
41
38
35
32
29
3,140
3,160
69
64
59
54
48
45
42
39
36
33
30
3,160
3,180
70
65
60
55
49
46
43
40
37
34
31
3,180
3,200
72
66
61
56
51
46
43
40
37
34
31
3,200
3,220
73
67
62
57
52
47
44
41
38
35
32
3,220
3,240
74
68
63
58
53
48
45
42
39
36
32
3,240
3,260
75
70
64
59
54
49
45
42
39
36
33
3,260
3,280
76
71
65
60
55
50
46
43
40
37
34
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-109
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
3,280
3,300
77
72
67
61
56
51
47
44
40
37
34
3,300
3,320
78
73
68
62
57
52
47
44
41
38
35
3,320
3,340
79
74
69
63
58
53
48
45
42
39
36
3,340
3,360
80
75
70
65
59
54
49
45
42
39
36
3,360
3,380
81
76
71
66
60
55
50
46
43
40
37
3,380
3,400
83
77
72
67
62
56
51
47
44
41
38
3,400
3,420
84
78
73
68
63
57
52
47
44
41
38
3,420
3,440
85
79
74
69
64
58
53
48
45
42
39
3,440
3,460
86
81
75
70
65
60
54
49
46
43
39
3,460
3,480
87
82
76
71
66
61
55
50
46
43
40
3,480
3,500
88
83
78
72
67
62
57
51
47
44
41
3,500
3,520
89
84
79
73
68
63
58
52
48
44
41
3,520
3,540
90
85
80
74
69
64
59
54
48
45
42
3,540
3,560
91
86
81
76
70
65
60
55
49
46
43
3,560
3,580
92
87
82
77
71
66
61
56
50
46
43
3,580
3,600
94
88
83
78
73
67
62
57
52
47
44
3,600
3,620
95
89
84
79
74
68
63
58
53
48
45
3,620
3,640
96
90
85
80
75
69
64
59
54
49
45
3,640
3,660
98
92
86
81
76
71
65
60
55
50
46
3,660
3,680
99
93
87
82
77
72
66
61
56
51
47
3,680
3,700
100
94
89
83
78
73
68
62
57
52
47
3,700
3,720
101
95
90
84
79
74
69
63
58
53
48
3,720
3,740
103
97
91
85
80
75
70
65
59
54
49
3,740
3,760
104
98
92
87
81
76
71
66
60
55
50
3,760
3,780
105
99
93
88
82
77
72
67
61
56
51
3,780
3,800
107
100
94
89
84
78
73
68
63
57
52
3,800
3,820
108
102
96
90
85
79
74
69
64
58
53
3,820
3,840
109
103
97
91
86
80
75
70
65
60
54
3,840
3,860
110
104
98
92
87
82
76
71
66
61
55
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-110
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
3,860
3,880
112
106
99
93
88
83
77
72
67
62
56
3,880
3,900
113
107
101
95
89
84
79
73
68
63
58
3,900
3,920
114
108
102
96
90
85
80
74
69
64
59
3,920
3,940
116
109
103
97
91
86
81
76
70
65
60
3,940
3,960
117
111
105
98
92
87
82
77
71
66
61
3,960
3,980
118
112
106
100
94
88
83
78
72
67
62
3,980
4,000
119
113
107
101
95
89
84
79
74
68
63
4,000
4,020
121
115
108
102
96
90
85
80
75
69
64
4,020
4,040
122
116
110
104
98
91
86
81
76
71
65
4,040
4,060
123
117
111
105
99
93
87
82
77
72
66
4,060
4,080
124
118
112
106
100
94
88
83
78
73
67
4,080
4,100
126
120
114
107
101
95
90
84
79
74
69
4,100
4,120
127
121
115
109
103
97
91
85
80
75
70
4,120
4,140
128
122
116
110
104
98
92
87
81
76
71
4,140
4,160
130
123
117
111
105
99
93
88
82
77
72
4,160
4,180
131
125
119
113
106
100
94
89
83
78
73
4,180
4,200
132
126
120
114
108
102
96
90
85
79
74
4,200
4,220
133
127
121
115
109
103
97
91
86
80
75
4,220
4,240
135
129
123
116
110
104
98
92
87
82
76
4,240
4,260
136
130
124
118
112
105
99
93
88
83
77
4,260
4,280
137
131
125
119
113
107
101
95
89
84
78
4,280
4,300
139
132
126
120
114
108
102
96
90
85
80
4,300
4,320
140
134
128
122
115
109
103
97
91
86
81
4,320
4,340
141
135
129
123
117
111
105
98
92
87
82
4,340
4,360
142
136
130
124
118
112
106
100
94
88
83
4,360
4,380
144
138
131
125
119
113
107
101
95
89
84
4,380
4,400
145
139
133
127
121
114
108
102
96
90
85
4,400
4,420
146
140
134
128
122
116
110
104
97
91
86
4,420
4,440
148
141
135
129
123
117
111
105
99
93
87
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-111
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
4,440
4,460
149
143
137
130
124
118
112
106
100
94
88
4,460
4,480
151
144
138
132
126
120
113
107
101
95
89
4,480
4,500
152
145
139
133
127
121
115
109
103
96
91
4,500
4,520
153
147
140
134
128
122
116
110
104
98
92
4,520
4,540
155
148
142
136
130
123
117
111
105
99
93
4,540
4,560
156
149
143
137
131
125
119
112
106
100
94
4,560
4,580
157
151
144
138
132
126
120
114
108
102
95
4,580
4,600
159
152
146
139
133
127
121
115
109
103
97
4,600
4,620
160
154
147
141
135
129
122
116
110
104
98
4,620
4,640
161
155
148
142
136
130
124
118
112
105
99
4,640
4,660
163
156
150
143
137
131
125
119
113
107
101
4,660
4,680
164
158
151
145
138
132
126
120
114
108
102
4,680
4,700
165
159
153
146
140
134
128
121
115
109
103
4,700
4,720
167
160
154
147
141
135
129
123
117
111
104
4,720
4,740
168
162
155
149
142
136
130
124
118
112
106
4,740
4,760
170
163
157
150
144
137
131
125
119
113
107
4,760
4,780
171
164
158
151
145
139
133
127
120
114
108
4,780
4,800
172
166
159
153
146
140
134
128
122
116
110
4,800
4,820
174
167
161
154
148
141
135
129
123
117
111
4,820
4,840
175
169
162
156
149
143
137
130
124
118
112
4,840
4,860
176
170
163
157
150
144
138
132
126
119
113
4,860
4,880
178
171
165
158
152
145
139
133
127
121
115
4,880
4,900
179
173
166
160
153
147
140
134
128
122
116
4,900
4,920
180
174
167
161
155
148
142
136
129
123
117
4,920
4,940
182
175
169
162
156
149
143
137
131
125
119
4,940
4,960
183
177
170
164
157
151
144
138
132
126
120
4,960
4,980
185
178
172
165
159
152
146
139
133
127
121
4,980
5,000
186
179
173
166
160
153
147
141
135
128
122
5,000
5,020
187
181
174
168
161
155
148
142
136
130
124
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-112
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
5,020
5,040
189
182
176
169
163
156
150
143
137
131
125
5,040
5,060
190
183
177
171
164
158
151
145
138
132
126
5,060
5,080
191
185
178
172
165
159
152
146
140
134
127
5,080
5,100
193
186
180
173
167
160
154
147
141
135
129
5,100
5,120
194
188
181
175
168
162
155
149
142
136
130
5,120
5,140
195
189
182
176
169
163
156
150
144
137
131
5,140
5,160
197
190
184
177
171
164
158
151
145
139
133
5,160
5,180
198
192
185
179
172
166
159
153
146
140
134
5,180
5,200
199
193
187
180
174
167
161
154
148
141
135
5,200
5,220
201
194
188
181
175
168
162
155
149
143
136
5,220
5,240
202
196
189
183
176
170
163
157
150
144
138
5,240
5,260
204
197
191
184
178
171
165
158
152
145
139
5,260
5,280
205
198
192
185
179
172
166
160
153
147
140
5,280
5,300
206
200
193
187
180
174
167
161
154
148
142
5,300
5,320
208
201
195
188
182
175
169
162
156
149
143
5,320
5,340
209
203
196
190
183
177
170
164
157
151
144
5,340
5,360
210
204
197
191
184
178
171
165
158
152
146
5,360
5,380
212
205
199
192
186
179
173
166
160
153
147
5,380
5,400
213
207
200
194
187
181
174
168
161
155
148
5,400
5,420
214
208
201
195
189
182
176
169
163
156
150
5,420
5,440
216
209
203
196
190
183
177
170
164
157
151
5,440
5,460
217
211
204
198
191
185
178
172
165
159
152
5,460
5,480
219
212
206
199
193
186
180
173
167
160
154
5,480
5,500
220
213
207
200
194
187
181
174
168
162
155
5,500
5,520
221
215
208
202
195
189
182
176
169
163
156
5,520
5,540
223
216
210
203
197
190
184
177
171
164
158
5,540
5,560
224
217
211
205
198
192
185
179
172
166
159
5,560
5,580
225
219
212
206
199
193
186
180
173
167
160
5,580
5,600
227
220
214
207
201
194
188
181
175
168
162
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-113
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
5,600
5,620
228
222
215
209
202
196
189
183
176
170
163
5,620
5,640
229
223
216
210
203
197
190
184
178
171
165
5,640
5,660
231
224
218
211
205
198
192
185
179
172
166
5,660
5,680
232
226
219
213
206
200
193
187
180
174
167
5,680
5,700
233
227
221
214
208
201
195
188
182
175
169
5,700
5,720
235
228
222
215
209
202
196
189
183
176
170
5,720
5,740
236
230
223
217
210
204
197
191
184
178
171
5,740
5,760
238
231
225
218
212
205
199
192
186
179
173
5,760
5,780
239
232
226
219
213
206
200
194
187
181
174
5,780
5,800
240
234
227
221
214
208
201
195
188
182
175
5,800
5,820
242
235
229
222
216
209
203
196
190
183
177
5,820
5,840
243
237
230
224
217
211
204
198
191
185
178
5,840
5,860
244
238
231
225
218
212
205
199
192
186
180
5,860
5,880
246
239
233
226
220
213
207
200
194
187
181
5,880
5,900
247
241
234
228
221
215
208
202
195
189
182
5,900
5,920
248
242
235
229
223
216
210
203
197
190
184
5,920
5,940
250
243
237
230
224
217
211
204
198
191
185
5,940
5,960
251
245
238
232
225
219
212
206
199
193
186
5,960
5,980
253
246
240
233
227
220
214
207
201
194
188
5,980
6,000
254
247
241
234
228
221
215
208
202
196
189
6,000
6,020
255
249
242
236
229
223
216
210
203
197
190
6,020
6,040
257
250
244
237
231
224
218
211
205
198
192
6,040
6,060
258
251
245
239
232
226
219
213
206
200
193
6,060
6,080
259
253
246
240
233
227
220
214
207
201
194
6,080
6,100
261
254
248
241
235
228
222
215
209
202
196
6,100
6,120
262
256
249
243
236
230
223
217
210
204
197
6,120
6,140
263
257
250
244
237
231
224
218
212
205
199
6,140
6,160
265
258
252
245
239
232
226
219
213
206
200
6,160
6,180
266
260
253
247
240
234
227
221
214
208
201
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-114
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
6,180
6,200
267
261
255
248
242
235
229
222
216
209
203
6,200
6,220
269
262
256
249
243
236
230
223
217
210
204
6,220
6,240
270
264
257
251
244
238
231
225
218
212
205
6,240
6,260
272
265
259
252
246
239
233
226
220
213
207
6,260
6,280
273
266
260
253
247
240
234
228
221
215
208
6,280
6,300
274
268
261
255
248
242
235
229
222
216
209
6,300
6,320
276
269
263
256
250
243
237
230
224
217
211
6,320
6,340
277
271
264
258
251
245
238
232
225
219
212
6,340
6,360
278
272
265
259
252
246
239
233
226
220
214
6,360
6,380
280
273
267
260
254
247
241
234
228
221
215
6,380
6,400
281
275
268
262
255
249
242
236
229
223
216
6,400
6,420
283
276
269
263
257
250
244
237
231
224
218
6,420
6,440
284
277
271
264
258
251
245
238
232
225
219
6,440
6,460
286
279
272
266
259
253
246
240
233
227
220
6,460
6,480
287
280
274
267
261
254
248
241
235
228
222
6,480
6,500
288
282
275
268
262
255
249
242
236
230
223
6,500
6,520
290
283
276
270
263
257
250
244
237
231
224
6,520
6,540
291
284
278
271
265
258
252
245
239
232
226
6,540
6,560
293
286
279
273
266
260
253
247
240
234
227
6,560
6,580
294
287
280
274
267
261
254
248
241
235
228
6,580
6,600
296
289
282
275
269
262
256
249
243
236
230
6,600
6,620
297
290
283
277
270
264
257
251
244
238
231
6,620
6,640
298
292
285
278
271
265
258
252
246
239
233
6,640
6,660
300
293
286
279
273
266
260
253
247
240
234
6,660
6,680
301
294
288
281
274
268
261
255
248
242
235
6,680
6,700
303
296
289
282
276
269
263
256
250
243
237
6,700
6,720
304
297
290
284
277
270
264
257
251
244
238
6,720
6,740
306
299
292
285
278
272
265
259
252
246
239
6,740
6,760
307
300
293
287
280
273
267
260
254
247
241
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-115
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
6,760
6,780
309
302
295
288
281
274
268
262
255
249
242
6,780
6,800
310
303
296
289
283
276
269
263
256
250
243
6,800
6,820
311
305
298
291
284
277
271
264
258
251
245
6,820
6,840
313
306
299
292
285
279
272
266
259
253
246
6,840
6,860
314
307
301
294
287
280
273
267
260
254
248
6,860
6,880
316
309
302
295
288
281
275
268
262
255
249
6,880
6,900
317
310
303
297
290
283
276
270
263
257
250
6,900
6,920
319
312
305
298
291
284
278
271
265
258
252
6,920
6,940
320
313
306
299
293
286
279
272
266
259
253
6,940
6,960
322
315
308
301
294
287
280
274
267
261
254
6,960
6,980
323
316
309
302
295
289
282
275
269
262
256
6,980
7,000
324
318
311
304
297
290
283
276
270
264
257
7,000
7,020
326
319
312
305
298
292
285
278
271
265
258
7,020
7,040
327
320
314
307
300
293
286
279
273
266
260
7,040
7,060
329
322
315
308
301
294
288
281
274
268
261
7,060
7,080
330
323
316
310
303
296
289
282
275
269
262
7,080
7,100
332
325
318
311
304
297
290
284
277
270
264
7,100
7,120
333
326
319
312
306
299
292
285
278
272
265
7,120
7,140
334
328
321
314
307
300
293
286
280
273
267
7,140
7,160
336
329
322
315
308
302
295
288
281
274
268
7,160
7,180
337
330
324
317
310
303
296
289
282
276
269
7,180
7,200
339
332
325
318
311
304
298
291
284
277
271
7,200
7,220
340
333
326
320
313
306
299
292
285
278
272
7,220
7,240
342
335
328
321
314
307
300
294
287
280
273
7,240
7,260
343
336
329
323
316
309
302
295
288
281
275
7,260
7,280
345
338
331
324
317
310
303
296
290
283
276
7,280
7,300
346
339
332
325
319
312
305
298
291
284
277
7,300
7,320
347
341
334
327
320
313
306
299
293
286
279
7,320
7,340
349
342
335
328
321
315
308
301
294
287
280
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-116
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
7,340
7,360
350
343
337
330
323
316
309
302
295
289
282
7,360
7,380
352
345
338
331
324
317
311
304
297
290
283
7,380
7,400
353
346
339
333
326
319
312
305
298
291
285
7,400
7,420
355
348
341
334
327
320
313
307
300
293
286
7,420
7,440
356
349
342
335
329
322
315
308
301
294
287
7,440
7,460
358
351
344
337
330
323
316
309
303
296
289
7,460
7,480
359
352
345
338
331
325
318
311
304
297
290
7,480
7,500
360
354
347
340
333
326
319
312
305
299
292
7,500
7,520
362
355
348
341
334
328
321
314
307
300
293
7,520
7,540
363
356
350
343
336
329
322
315
308
301
295
7,540
7,560
365
358
351
344
337
330
324
317
310
303
296
7,560
7,580
366
359
352
346
339
332
325
318
311
304
298
7,580
7,600
368
361
354
347
340
333
326
320
313
306
299
7,600
7,620
369
362
355
348
342
335
328
321
314
307
300
7,620
7,640
370
364
357
350
343
336
329
322
316
309
302
7,640
7,660
372
365
358
351
344
338
331
324
317
310
303
7,660
7,680
373
366
360
353
346
339
332
325
318
312
305
7,680
7,700
375
368
361
354
347
340
334
327
320
313
306
7,700
7,720
376
369
362
356
349
342
335
328
321
314
308
7,720
7,740
378
371
364
357
350
343
336
330
323
316
309
7,740
7,760
379
372
365
359
352
345
338
331
324
317
310
7,760
7,780
381
374
367
360
353
346
339
332
326
319
312
7,780
7,800
382
375
368
361
355
348
341
334
327
320
313
7,800
7,820
383
377
370
363
356
349
342
335
329
322
315
7,820
7,840
385
378
371
364
357
351
344
337
330
323
316
7,840
7,860
386
379
373
366
359
352
345
338
331
325
318
7,860
7,880
388
381
374
367
360
353
347
340
333
326
319
7,880
7,900
389
382
375
369
362
355
348
341
334
327
321
7,900
7,920
391
384
377
370
363
356
349
343
336
329
322
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-117
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
7,920
7,940
392
385
378
371
365
358
351
344
337
330
323
7,940
7,960
394
387
380
373
366
359
352
345
339
332
325
7,960
7,980
395
388
381
374
367
361
354
347
340
333
326
7,980
8,000
396
390
383
376
369
362
355
348
341
335
328
8,000
8,020
398
391
384
377
370
364
357
350
343
336
329
8,020
8,040
399
392
386
379
372
365
358
351
344
337
331
8,040
8,060
401
394
387
380
373
366
360
353
346
339
332
8,060
8,080
402
395
388
382
375
368
361
354
347
340
334
8,080
8,100
404
397
390
383
376
369
362
356
349
342
335
8,100
8,120
405
398
391
384
378
371
364
357
350
343
336
8,120
8,140
406
400
393
386
379
372
365
358
352
345
338
8,140
8,160
408
401
394
387
380
374
367
360
353
346
339
8,160
8,180
409
402
396
389
382
375
368
361
354
348
341
8,180
8,200
411
404
397
390
383
376
370
363
356
349
342
8,200
8,220
412
405
398
392
385
378
371
364
357
350
344
8,220
8,240
414
407
400
393
386
379
372
366
359
352
345
8,240
8,260
415
408
401
395
388
381
374
367
360
353
346
8,260
8,280
417
410
403
396
389
382
375
368
362
355
348
8,280
8,300
418
411
404
397
391
384
377
370
363
356
349
8,300
8,320
419
413
406
399
392
385
378
371
365
358
351
8,320
8,340
421
414
407
400
393
387
380
373
366
359
352
8,340
8,360
422
415
409
402
395
388
381
374
367
361
354
8,360
8,380
424
417
410
403
396
389
383
376
369
362
355
8,380
8,400
425
418
411
405
398
391
384
377
370
363
357
8,400
8,420
427
420
413
406
399
392
385
379
372
365
358
8,420
8,440
428
421
414
407
401
394
387
380
373
366
359
8,440
8,460
430
423
416
409
402
395
388
381
375
368
361
8,460
8,480
431
424
417
410
403
397
390
383
376
369
362
8,480
8,500
433
426
419
412
405
398
391
384
377
371
364
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-118
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
8,500
8,520
434
427
420
413
406
400
393
386
379
372
365
8,520
8,540
436
429
422
415
408
401
394
387
380
373
367
8,540
8,560
437
430
423
416
409
402
396
389
382
375
368
8,560
8,580
439
432
424
418
411
404
397
390
383
376
370
8,580
8,600
440
433
426
419
412
405
398
392
385
378
371
8,600
8,620
442
435
428
420
414
407
400
393
386
379
372
8,620
8,640
444
436
429
422
415
408
401
394
388
381
374
8,640
8,660
445
438
431
423
416
410
403
396
389
382
375
8,660
8,680
447
439
432
425
418
411
404
397
390
384
377
8,680
8,700
448
441
434
426
419
412
406
399
392
385
378
8,700
8,720
450
442
435
428
421
414
407
400
393
386
380
8,720
8,740
451
444
437
429
422
415
408
402
395
388
381
8,740
8,760
453
445
438
431
424
417
410
403
396
389
382
8,760
8,780
454
447
440
432
425
418
411
404
398
391
384
8,780
8,800
456
448
441
434
427
420
413
406
399
392
385
8,800
8,820
457
450
443
435
428
421
414
407
401
394
387
8,820
8,840
459
451
444
437
430
423
416
409
402
395
388
8,840
8,860
460
453
446
439
431
424
417
410
403
397
390
8,860
8,880
462
455
447
440
433
426
419
412
405
398
391
8,880
8,900
463
456
449
442
434
427
420
413
406
399
393
8,900
8,920
465
458
450
443
436
429
421
415
408
401
394
8,920
8,940
466
459
452
445
437
430
423
416
409
402
395
8,940
8,960
468
461
453
446
439
432
424
417
411
404
397
8,960
8,980
469
462
455
448
440
433
426
419
412
405
398
8,980
9,000
471
464
456
449
442
435
427
420
413
407
400
9,000
9,020
472
465
458
451
443
436
429
422
415
408
401
9,020
9,040
474
467
459
452
445
438
430
423
416
409
403
9,040
9,060
475
468
461
454
446
439
432
425
418
411
404
9,060
9,080
477
470
462
455
448
441
433
426
419
412
406
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-119
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
9,080
9,100
478
471
464
457
450
442
435
428
421
414
407
9,100
9,120
480
473
466
458
451
444
437
429
422
415
408
9,120
9,140
482
474
467
460
453
445
438
431
424
417
410
9,140
9,160
483
476
469
461
454
447
440
432
425
418
411
9,160
9,180
485
477
470
463
456
448
441
434
427
420
413
9,180
9,200
486
479
472
464
457
450
443
435
428
421
414
9,200
9,220
488
480
473
466
459
451
444
437
430
422
416
9,220
9,240
489
482
475
467
460
453
446
438
431
424
417
9,240
9,260
491
483
476
469
462
454
447
440
433
425
418
9,260
9,280
492
485
478
470
463
456
449
441
434
427
420
9,280
9,300
494
486
479
472
465
457
450
443
436
428
421
9,300
9,320
495
488
481
473
466
459
452
444
437
430
423
9,320
9,340
497
489
482
475
468
461
453
446
439
432
424
9,340
9,360
498
491
484
477
469
462
455
448
440
433
426
9,360
9,380
500
493
485
478
471
464
456
449
442
435
427
9,380
9,400
501
494
487
480
472
465
458
451
443
436
429
9,400
9,420
503
496
488
481
474
467
459
452
445
438
430
9,420
9,440
504
497
490
483
475
468
461
454
446
439
432
9,440
9,460
506
499
491
484
477
470
462
455
448
441
433
9,460
9,480
507
500
493
486
478
471
464
457
449
442
435
9,480
9,500
509
502
494
487
480
473
465
458
451
444
436
9,500
9,520
510
503
496
489
481
474
467
460
452
445
438
9,520
9,540
512
505
497
490
483
476
468
461
454
447
439
9,540
9,560
513
506
499
492
484
477
470
463
455
448
441
9,560
9,580
515
508
500
493
486
479
471
464
457
450
443
9,580
9,600
516
509
502
495
488
480
473
466
459
451
444
9,600
9,620
518
511
504
496
489
482
475
467
460
453
446
9,620
9,640
520
512
505
498
491
483
476
469
462
454
447
9,640
9,660
521
514
507
499
492
485
478
470
463
456
449
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-120
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
9,660
9,680
523
515
508
501
494
486
479
472
465
457
450
9,680
9,700
524
517
510
502
495
488
481
473
466
459
452
9,700
9,720
526
518
511
504
497
489
482
475
468
460
453
9,720
9,740
527
520
513
505
498
491
484
476
469
462
455
9,740
9,760
529
521
514
507
500
492
485
478
471
463
456
9,760
9,780
530
523
516
508
501
494
487
479
472
465
458
9,780
9,800
532
524
517
510
503
495
488
481
474
466
459
9,800
9,820
533
526
519
511
504
497
490
482
475
468
461
9,820
9,840
535
527
520
513
506
499
491
484
477
470
462
9,840
9,860
536
529
522
515
507
500
493
486
478
471
464
9,860
9,880
538
531
523
516
509
502
494
487
480
473
465
9,880
9,900
539
532
525
518
510
503
496
489
481
474
467
9,900
9,920
541
534
526
519
512
505
497
490
483
476
468
9,920
9,940
542
535
528
521
513
506
499
492
484
477
470
9,940
9,960
544
537
529
522
515
508
500
493
486
479
471
9,960
9,980
545
538
531
524
516
509
502
495
487
480
473
9,980
10,000
547
540
532
525
518
511
503
496
489
482
474
10,000
10,020
548
541
534
527
519
512
505
498
490
483
476
10,020
10,040
550
543
535
528
521
514
506
499
492
485
477
10,040
10,060
551
544
537
530
522
515
508
501
493
486
479
10,060
10,080
553
546
538
531
524
517
509
502
495
488
481
10,080
10,100
554
547
540
533
526
518
511
504
497
489
482
10,100
10,120
556
549
542
534
527
520
513
505
498
491
484
10,120
10,140
558
550
543
536
529
521
514
507
500
492
485
10,140
10,160
559
552
545
537
530
523
516
508
501
494
487
10,160
10,180
561
553
546
539
532
524
517
510
503
495
488
10,180
10,200
562
555
548
540
533
526
519
511
504
497
490
10,200
10,220
564
556
549
542
535
527
520
513
506
498
491
10,220
10,240
565
558
551
543
536
529
522
514
507
500
493
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-121
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
10,240
10,260
567
559
552
545
538
530
523
516
509
501
494
10,260
10,280
568
561
554
546
539
532
525
517
510
503
496
10,280
10,300
570
562
555
548
541
533
526
519
512
504
497
10,300
10,320
571
564
557
549
542
535
528
520
513
506
499
10,320
10,340
573
565
558
551
544
537
529
522
515
508
500
10,340
10,360
574
567
560
553
545
538
531
524
516
509
502
10,360
10,380
576
569
561
554
547
540
532
525
518
511
503
10,380
10,400
577
570
563
556
548
541
534
527
519
512
505
10,400
10,420
579
572
564
557
550
543
535
528
521
514
506
10,420
10,440
580
573
566
559
551
544
537
530
522
515
508
10,440
10,460
582
575
567
560
553
546
538
531
524
517
509
10,460
10,480
583
576
569
562
554
547
540
533
525
518
511
10,480
10,500
585
578
570
563
556
549
541
534
527
520
512
10,500
10,520
586
579
572
565
557
550
543
536
528
521
514
10,520
10,540
588
581
573
566
559
552
544
537
530
523
515
10,540
10,560
589
582
575
568
560
553
546
539
531
524
517
10,560
10,580
591
584
576
569
562
555
547
540
533
526
519
10,580
10,600
592
585
578
571
564
556
549
542
535
527
520
10,600
10,620
594
587
580
572
565
558
551
543
536
529
522
10,620
10,640
596
588
581
574
567
559
552
545
538
530
523
10,640
10,660
597
590
583
575
568
561
554
546
539
532
525
10,660
10,680
599
591
584
577
570
562
555
548
541
533
526
10,680
10,700
600
593
586
578
571
564
557
549
542
535
528
10,700
10,720
602
594
587
580
573
565
558
551
544
536
529
10,720
10,740
603
596
589
581
574
567
560
552
545
538
531
10,740
10,760
605
597
590
583
576
568
561
554
547
539
532
10,760
10,780
606
599
592
584
577
570
563
555
548
541
534
10,780
10,800
608
600
593
586
579
571
564
557
550
542
535
10,800
10,820
609
602
595
587
580
573
566
558
551
544
537
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-122
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
10,820
10,840
611
603
596
589
582
575
567
560
553
546
538
10,840
10,860
612
605
598
591
583
576
569
562
554
547
540
10,860
10,880
614
607
599
592
585
578
570
563
556
549
541
10,880
10,900
615
608
601
594
586
579
572
565
557
550
543
10,900
10,920
617
610
602
595
588
581
573
566
559
552
544
10,920
10,940
618
611
604
597
589
582
575
568
560
553
546
10,940
10,960
620
613
605
598
591
584
576
569
562
555
547
10,960
10,980
621
614
607
600
592
585
578
571
563
556
549
10,980
11,000
623
616
608
601
594
587
579
572
565
558
550
11,000
11,020
624
617
610
603
595
588
581
574
566
559
552
11,020
11,040
626
619
611
604
597
590
582
575
568
561
553
11,040
11,060
627
620
613
606
598
591
584
577
569
562
555
11,060
11,080
629
622
614
607
600
593
585
578
571
564
557
11,080
11,100
630
623
616
609
602
594
587
580
573
565
558
11,100
11,120
632
625
618
610
603
596
589
581
574
567
560
11,120
11,140
634
626
619
612
605
597
590
583
576
568
561
11,140
11,160
635
628
621
613
606
599
592
584
577
570
563
11,160
11,180
637
629
622
615
608
600
593
586
579
571
564
11,180
11,200
638
631
624
616
609
602
595
587
580
573
566
11,200
11,220
640
632
625
618
611
603
596
589
582
574
567
11,220
11,240
641
634
627
619
612
605
598
590
583
576
569
11,240
11,260
643
635
628
621
614
606
599
592
585
577
570
11,260
11,280
644
637
630
622
615
608
601
593
586
579
572
11,280
11,300
646
638
631
624
617
609
602
595
588
580
573
11,300
11,320
647
640
633
625
618
611
604
596
589
582
575
11,320
11,340
649
641
634
627
620
613
605
598
591
584
576
11,340
11,360
650
643
636
629
621
614
607
600
592
585
578
11,360
11,380
652
645
637
630
623
616
608
601
594
587
579
11,380
11,400
653
646
639
632
624
617
610
603
595
588
581
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-123
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
11,400
11,420
655
648
640
633
626
619
611
604
597
590
582
11,420
11,440
656
649
642
635
627
620
613
606
598
591
584
11,440
11,460
658
651
643
636
629
622
614
607
600
593
585
11,460
11,480
659
652
645
638
630
623
616
609
601
594
587
11,480
11,500
661
654
646
639
632
625
617
610
603
596
588
11,500
11,520
662
655
648
641
633
626
619
612
604
597
590
11,520
11,540
664
657
649
642
635
628
620
613
606
599
591
11,540
11,560
665
658
651
644
636
629
622
615
607
600
593
11,560
11,580
667
660
652
645
638
631
623
616
609
602
595
11,580
11,600
668
661
654
647
640
632
625
618
611
603
596
11,600
11,620
670
663
656
648
641
634
627
619
612
605
598
11,620
11,640
672
664
657
650
643
635
628
621
614
606
599
11,640
11,660
673
666
659
651
644
637
630
622
615
608
601
11,660
11,680
675
667
660
653
646
638
631
624
617
609
602
11,680
11,700
676
669
662
654
647
640
633
625
618
611
604
11,700
11,720
678
670
663
656
649
641
634
627
620
612
605
11,720
11,740
679
672
665
657
650
643
636
628
621
614
607
11,740
11,760
681
673
666
659
652
644
637
630
623
615
608
11,760
11,780
682
675
668
660
653
646
639
631
624
617
610
11,780
11,800
684
676
669
662
655
647
640
633
626
618
611
11,800
11,820
685
678
671
663
656
649
642
634
627
620
613
11,820
11,840
687
679
672
665
658
651
643
636
629
622
614
11,840
11,860
688
681
674
667
659
652
645
638
630
623
616
11,860
11,880
690
683
675
668
661
654
646
639
632
625
617
11,880
11,900
691
684
677
670
662
655
648
641
633
626
619
11,900
11,920
693
686
678
671
664
657
649
642
635
628
620
11,920
11,940
694
687
680
673
665
658
651
644
636
629
622
11,940
11,960
696
689
681
674
667
660
652
645
638
631
623
11,960
11,980
697
690
683
676
668
661
654
647
639
632
625
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-124
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
11,980
12,000
699
692
684
677
670
663
655
648
641
634
626
12,000
12,020
700
693
686
679
671
664
657
650
642
635
628
12,020
12,040
702
695
687
680
673
666
658
651
644
637
629
12,040
12,060
703
696
689
682
674
667
660
653
645
638
631
12,060
12,080
705
698
690
683
676
669
661
654
647
640
633
12,080
12,100
706
699
692
685
678
670
663
656
649
641
634
12,100
12,120
708
701
694
686
679
672
665
657
650
643
636
12,120
12,140
710
702
695
688
681
673
666
659
652
644
637
12,140
12,160
711
704
697
689
682
675
668
660
653
646
639
12,160
12,180
713
705
698
691
684
676
669
662
655
647
640
12,180
12,200
714
707
700
692
685
678
671
663
656
649
642
12,200
12,220
716
708
701
694
687
679
672
665
658
650
643
12,220
12,240
717
710
703
695
688
681
674
666
659
652
645
12,240
12,260
719
711
704
697
690
682
675
668
661
653
646
12,260
12,280
720
713
706
698
691
684
677
669
662
655
648
12,280
12,300
722
714
707
700
693
685
678
671
664
656
649
12,300
12,320
723
716
709
701
694
687
680
672
665
658
651
12,320
12,340
725
717
710
703
696
689
681
674
667
660
652
12,340
12,360
726
719
712
705
697
690
683
676
668
661
654
12,360
12,380
728
721
713
706
699
692
684
677
670
663
655
12,380
12,400
729
722
715
708
700
693
686
679
671
664
657
12,400
12,420
731
724
716
709
702
695
687
680
673
666
658
12,420
12,440
732
725
718
711
703
696
689
682
674
667
660
12,440
12,460
734
727
719
712
705
698
690
683
676
669
661
12,460
12,480
735
728
721
714
706
699
692
685
677
670
663
12,480
12,500
737
730
722
715
708
701
693
686
679
672
664
12,500
12,520
738
731
724
717
709
702
695
688
680
673
666
12,520
12,540
740
733
725
718
711
704
696
689
682
675
667
12,540
12,560
741
734
727
720
712
705
698
691
683
676
669
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-125
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
12,560
12,580
743
736
728
721
714
707
699
692
685
678
671
12,580
12,600
744
737
730
723
716
708
701
694
687
679
672
12,600
12,620
746
739
732
724
717
710
703
695
688
681
674
12,620
12,640
748
740
733
726
719
711
704
697
690
682
675
12,640
12,660
749
742
735
727
720
713
706
698
691
684
677
12,660
12,680
751
743
736
729
722
714
707
700
693
685
678
12,680
12,700
752
745
738
730
723
716
709
701
694
687
680
12,700
12,720
754
746
739
732
725
717
710
703
696
688
681
12,720
12,740
755
748
741
733
726
719
712
704
697
690
683
12,740
12,760
757
749
742
735
728
720
713
706
699
691
684
12,760
12,780
758
751
744
736
729
722
715
707
700
693
686
12,780
12,800
760
752
745
738
731
723
716
709
702
694
687
12,800
12,820
761
754
747
739
732
725
718
710
703
696
689
12,820
12,840
763
755
748
741
734
727
719
712
705
698
690
12,840
12,860
764
757
750
743
735
728
721
714
706
699
692
12,860
12,880
766
759
751
744
737
730
722
715
708
701
693
12,880
12,900
767
760
753
746
738
731
724
717
709
702
695
12,900
12,920
769
762
754
747
740
733
725
718
711
704
696
12,920
12,940
770
763
756
749
741
734
727
720
712
705
698
12,940
12,960
772
765
757
750
743
736
728
721
714
707
699
12,960
12,980
773
766
759
752
744
737
730
723
715
708
701
12,980
13,000
775
768
760
753
746
739
731
724
717
710
702
13,000
13,020
776
769
762
755
747
740
733
726
718
711
704
13,020
13,040
778
771
763
756
749
742
734
727
720
713
705
13,040
13,060
779
772
765
758
750
743
736
729
721
714
707
13,060
13,080
781
774
766
759
752
745
737
730
723
716
709
13,080
13,100
782
775
768
761
754
746
739
732
725
717
710
13,100
13,120
784
777
770
762
755
748
741
733
726
719
712
13,120
13,140
786
778
771
764
757
749
742
735
728
720
713
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-126
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
13,140
13,160
787
780
773
765
758
751
744
736
729
722
715
13,160
13,180
789
781
774
767
760
752
745
738
731
723
716
13,180
13,200
790
783
776
768
761
754
747
739
732
725
718
13,200
13,220
792
784
777
770
763
755
748
741
734
726
719
13,220
13,240
793
786
779
771
764
757
750
742
735
728
721
13,240
13,260
795
787
780
773
766
758
751
744
737
729
722
13,260
13,280
796
789
782
774
767
760
753
745
738
731
724
13,280
13,300
798
790
783
776
769
761
754
747
740
732
725
13,300
13,320
799
792
785
777
770
763
756
748
741
734
727
13,320
13,340
801
793
786
779
772
765
757
750
743
736
728
13,340
13,360
802
795
788
781
773
766
759
752
744
737
730
13,360
13,380
804
797
789
782
775
768
760
753
746
739
731
13,380
13,400
805
798
791
784
776
769
762
755
747
740
733
13,400
13,420
807
800
792
785
778
771
763
756
749
742
734
13,420
13,440
808
801
794
787
779
772
765
758
750
743
736
13,440
13,460
810
803
795
788
781
774
766
759
752
745
737
13,460
13,480
811
804
797
790
782
775
768
761
753
746
739
13,480
13,500
813
806
798
791
784
777
769
762
755
748
740
13,500
13,520
814
807
800
793
785
778
771
764
756
749
742
13,520
13,540
816
809
801
794
787
780
772
765
758
751
743
13,540
13,560
817
810
803
796
788
781
774
767
759
752
745
13,560
13,580
819
812
804
797
790
783
775
768
761
754
747
13,580
13,600
820
813
806
799
792
784
777
770
763
755
748
13,600
13,620
822
815
808
800
793
786
779
771
764
757
750
13,620
13,640
824
816
809
802
795
787
780
773
766
758
751
13,640
13,660
825
818
811
803
796
789
782
774
767
760
753
13,660
13,680
827
819
812
805
798
790
783
776
769
761
754
13,680
13,700
828
821
814
806
799
792
785
777
770
763
756
13,700
13,720
830
822
815
808
801
793
786
779
772
764
757
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-127
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
13,720
13,740
831
824
817
809
802
795
788
780
773
766
759
13,740
13,760
833
825
818
811
804
796
789
782
775
767
760
13,760
13,780
834
827
820
812
805
798
791
783
776
769
762
13,780
13,800
836
828
821
814
807
799
792
785
778
770
763
13,800
13,820
837
830
823
815
808
801
794
786
779
772
765
13,820
13,840
839
831
824
817
810
803
795
788
781
774
766
13,840
13,860
840
833
826
819
811
804
797
790
782
775
768
13,860
13,880
842
835
827
820
813
806
798
791
784
777
769
13,880
13,900
843
836
829
822
814
807
800
793
785
778
771
13,900
13,920
845
838
830
823
816
809
801
794
787
780
772
13,920
13,940
846
839
832
825
817
810
803
796
788
781
774
13,940
13,960
848
841
833
826
819
812
804
797
790
783
775
13,960
13,980
849
842
835
828
820
813
806
799
791
784
777
13,980
14,000
851
844
836
829
822
815
807
800
793
786
778
14,000
14,020
852
845
838
831
823
816
809
802
794
787
780
14,020
14,040
854
847
839
832
825
818
810
803
796
789
781
14,040
14,060
855
848
841
834
826
819
812
805
797
790
783
14,060
14,080
857
850
842
835
828
821
813
806
799
792
785
14,080
14,100
858
851
844
837
830
822
815
808
801
793
786
14,100
14,120
860
853
846
838
831
824
817
809
802
795
788
14,120
14,140
862
854
847
840
833
825
818
811
804
796
789
14,140
14,160
863
856
849
841
834
827
820
812
805
798
791
14,160
14,180
865
857
850
843
836
828
821
814
807
799
792
14,180
14,200
866
859
852
844
837
830
823
815
808
801
794
14,200
14,220
868
860
853
846
839
831
824
817
810
802
795
14,220
14,240
869
862
855
847
840
833
826
818
811
804
797
14,240
14,260
871
863
856
849
842
834
827
820
813
805
798
14,260
14,280
872
865
858
850
843
836
829
821
814
807
800
14,280
14,300
874
866
859
852
845
837
830
823
816
808
801
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-128
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
14,300
14,320
875
868
861
853
846
839
832
824
817
810
803
14,320
14,340
877
869
862
855
848
841
833
826
819
812
804
14,340
14,360
878
871
864
857
849
842
835
828
820
813
806
14,360
14,380
880
873
865
858
851
844
836
829
822
815
807
14,380
14,400
881
874
867
860
852
845
838
831
823
816
809
14,400
14,420
883
876
868
861
854
847
839
832
825
818
810
14,420
14,440
884
877
870
863
855
848
841
834
826
819
812
14,440
14,460
886
879
871
864
857
850
842
835
828
821
813
14,460
14,480
887
880
873
866
858
851
844
837
829
822
815
14,480
14,500
889
882
874
867
860
853
845
838
831
824
816
14,500
14,520
890
883
876
869
861
854
847
840
832
825
818
14,520
14,540
892
885
877
870
863
856
848
841
834
827
819
14,540
14,560
893
886
879
872
864
857
850
843
835
828
821
14,560
14,580
895
888
880
873
866
859
851
844
837
830
823
14,580
14,600
896
889
882
875
868
860
853
846
839
831
824
14,600
14,620
898
891
884
876
869
862
855
847
840
833
826
14,620
14,640
900
892
885
878
871
863
856
849
842
834
827
14,640
14,660
901
894
887
879
872
865
858
850
843
836
829
14,660
14,680
903
895
888
881
874
866
859
852
845
837
830
14,680
14,700
904
897
890
882
875
868
861
853
846
839
832
14,700
14,720
906
898
891
884
877
869
862
855
848
840
833
14,720
14,740
907
900
893
885
878
871
864
856
849
842
835
14,740
14,760
909
901
894
887
880
872
865
858
851
843
836
14,760
14,780
910
903
896
888
881
874
867
859
852
845
838
14,780
14,800
912
904
897
890
883
875
868
861
854
846
839
14,800
14,820
913
906
899
891
884
877
870
862
855
848
841
14,820
14,840
915
907
900
893
886
879
871
864
857
850
842
14,840
14,860
916
909
902
895
887
880
873
866
858
851
844
14,860
14,880
918
911
903
896
889
882
874
867
860
853
845
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-129
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
14,880
14,900
919
912
905
898
890
883
876
869
861
854
847
14,900
14,920
921
914
906
899
892
885
877
870
863
856
848
14,920
14,940
922
915
908
901
893
886
879
872
864
857
850
14,940
14,960
924
917
909
902
895
888
880
873
866
859
851
14,960
14,980
925
918
911
904
896
889
882
875
867
860
853
14,980
15,000
927
920
912
905
898
891
883
876
869
862
854
15,000
15,020
928
921
914
907
899
892
885
878
870
863
856
15,020
15,040
930
923
915
908
901
894
886
879
872
865
857
15,040
15,060
931
924
917
910
902
895
888
881
873
866
859
15,060
15,080
933
926
918
911
904
897
889
882
875
868
861
15,080
15,100
934
927
920
913
906
898
891
884
877
869
862
15,100
15,120
936
929
922
914
907
900
893
885
878
871
864
15,120
15,140
938
930
923
916
909
901
894
887
880
872
865
15,140
15,160
939
932
925
917
910
903
896
888
881
874
867
15,160
15,180
941
933
926
919
912
904
897
890
883
875
868
15,180
15,200
942
935
928
920
913
906
899
891
884
877
870
15,200
15,220
944
936
929
922
915
907
900
893
886
878
871
15,220
15,240
945
938
931
923
916
909
902
894
887
880
873
15,240
15,260
947
939
932
925
918
910
903
896
889
881
874
15,260
15,280
948
941
934
926
919
912
905
897
890
883
876
15,280
15,300
950
942
935
928
921
913
906
899
892
884
877
15,300
15,320
951
944
937
929
922
915
908
900
893
886
879
15,320
15,340
953
945
938
931
924
917
909
902
895
888
880
15,340
15,360
954
947
940
933
925
918
911
904
896
889
882
15,360
15,380
956
949
941
934
927
920
912
905
898
891
883
15,380
15,400
957
950
943
936
928
921
914
907
899
892
885
15,400
15,420
959
952
944
937
930
923
915
908
901
894
886
15,420
15,440
960
953
946
939
931
924
917
910
902
895
888
15,440
15,460
962
955
947
940
933
926
918
911
904
897
889
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-130
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
15,460
15,480
963
956
949
942
934
927
920
913
905
898
891
15,480
15,500
965
958
950
943
936
929
921
914
907
900
892
15,500
15,520
966
959
952
945
937
930
923
916
908
901
894
15,520
15,540
968
961
953
946
939
932
924
917
910
903
895
15,540
15,560
969
962
955
948
940
933
926
919
911
904
897
15,560
15,580
971
964
956
949
942
935
927
920
913
906
899
15,580
15,600
972
965
958
951
944
936
929
922
915
907
900
15,600
15,620
974
967
960
952
945
938
931
923
916
909
902
15,620
15,640
976
968
961
954
947
939
932
925
918
910
903
15,640
15,660
977
970
963
955
948
941
934
926
919
912
905
15,660
15,680
979
971
964
957
950
942
935
928
921
913
906
15,680
15,700
980
973
966
958
951
944
937
929
922
915
908
15,700
15,720
982
974
967
960
953
945
938
931
924
916
909
15,720
15,740
983
976
969
961
954
947
940
932
925
918
911
15,740
15,760
985
977
970
963
956
948
941
934
927
919
912
15,760
15,780
986
979
972
964
957
950
943
935
928
921
914
15,780
15,800
988
980
973
966
959
951
944
937
930
922
915
15,800
15,820
989
982
975
967
960
953
946
938
931
924
917
15,820
15,840
991
983
976
969
962
955
947
940
933
926
918
15,840
15,860
992
985
978
971
963
956
949
942
934
927
920
15,860
15,880
994
987
979
972
965
958
950
943
936
929
921
15,880
15,900
995
988
981
974
966
959
952
945
937
930
923
15,900
15,920
997
990
982
975
968
961
953
946
939
932
924
15,920
15,940
998
991
984
977
969
962
955
948
940
933
926
15,940
15,960
1,000
993
985
978
971
964
956
949
942
935
927
15,960
15,980
1,001
994
987
980
972
965
958
951
943
936
929
15,980
16,000
1,003
996
988
981
974
967
959
952
945
938
930
16,000
16,020
1,004
997
990
983
975
968
961
954
946
939
932
16,020
16,040
1,006
999
991
984
977
970
962
955
948
941
933
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-131
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
16,040
16,060
1,007
1,000
993
986
978
971
964
957
949
942
935
16,060
16,080
1,009
1,002
994
987
980
973
965
958
951
944
937
16,080
16,100
1,010
1,003
996
989
982
974
967
960
953
945
938
16,100
16,120
1,012
1,005
998
990
983
976
969
961
954
947
940
16,120
16,140
1,014
1,006
999
992
985
977
970
963
956
948
941
16,140
16,160
1,015
1,008
1,001
993
986
979
972
964
957
950
943
16,160
16,180
1,017
1,009
1,002
995
988
980
973
966
959
951
944
16,180
16,200
1,018
1,011
1,004
996
989
982
975
967
960
953
946
16,200
16,220
1,020
1,012
1,005
998
991
983
976
969
962
954
947
16,220
16,240
1,021
1,014
1,007
999
992
985
978
970
963
956
949
16,240
16,260
1,023
1,015
1,008
1,001
994
986
979
972
965
957
950
16,260
16,280
1,024
1,017
1,010
1,002
995
988
981
973
966
959
952
16,280
16,300
1,026
1,018
1,011
1,004
997
989
982
975
968
960
953
16,300
16,320
1,027
1,020
1,013
1,005
998
991
984
976
969
962
955
16,320
16,340
1,029
1,021
1,014
1,007
1,000
993
985
978
971
964
956
16,340
16,360
1,030
1,023
1,016
1,009
1,001
994
987
980
972
965
958
16,360
16,380
1,032
1,025
1,017
1,010
1,003
996
988
981
974
967
959
16,380
16,400
1,033
1,026
1,019
1,012
1,004
997
990
983
975
968
961
16,400
16,420
1,035
1,028
1,020
1,013
1,006
999
991
984
977
970
962
16,420
16,440
1,036
1,029
1,022
1,015
1,007
1,000
993
986
978
971
964
16,440
16,460
1,038
1,031
1,023
1,016
1,009
1,002
994
987
980
973
965
16,460
16,480
1,039
1,032
1,025
1,018
1,010
1,003
996
989
981
974
967
16,480
16,500
1,041
1,034
1,026
1,019
1,012
1,005
997
990
983
976
968
16,500
16,520
1,042
1,035
1,028
1,021
1,013
1,006
999
992
984
977
970
16,520
16,540
1,044
1,037
1,029
1,022
1,015
1,008
1,000
993
986
979
971
16,540
16,560
1,045
1,038
1,031
1,024
1,016
1,009
1,002
995
987
980
973
16,560
16,580
1,047
1,040
1,032
1,025
1,018
1,011
1,003
996
989
982
975
16,580
16,600
1,048
1,041
1,034
1,027
1,020
1,012
1,005
998
991
983
976
16,600
16,620
1,050
1,043
1,036
1,028
1,021
1,014
1,007
999
992
985
978
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-132
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
16,620
16,640
1,052
1,044
1,037
1,030
1,023
1,015
1,008
1,001
994
986
979
16,640
16,660
1,053
1,046
1,039
1,031
1,024
1,017
1,010
1,002
995
988
981
16,660
16,680
1,055
1,047
1,040
1,033
1,026
1,018
1,011
1,004
997
989
982
16,680
16,700
1,056
1,049
1,042
1,034
1,027
1,020
1,013
1,005
998
991
984
16,700
16,720
1,058
1,050
1,043
1,036
1,029
1,021
1,014
1,007
1,000
992
985
16,720
16,740
1,059
1,052
1,045
1,037
1,030
1,023
1,016
1,008
1,001
994
987
16,740
16,760
1,061
1,053
1,046
1,039
1,032
1,024
1,017
1,010
1,003
995
988
16,760
16,780
1,062
1,055
1,048
1,040
1,033
1,026
1,019
1,011
1,004
997
990
16,780
16,800
1,064
1,056
1,049
1,042
1,035
1,027
1,020
1,013
1,006
998
991
16,800
16,820
1,065
1,058
1,051
1,043
1,036
1,029
1,022
1,014
1,007
1,000
993
16,820
16,840
1,067
1,059
1,052
1,045
1,038
1,031
1,023
1,016
1,009
1,002
994
16,840
16,860
1,068
1,061
1,054
1,047
1,039
1,032
1,025
1,018
1,010
1,003
996
16,860
16,880
1,070
1,063
1,055
1,048
1,041
1,034
1,026
1,019
1,012
1,005
997
16,880
16,900
1,071
1,064
1,057
1,050
1,042
1,035
1,028
1,021
1,013
1,006
999
16,900
16,920
1,073
1,066
1,058
1,051
1,044
1,037
1,029
1,022
1,015
1,008
1,000
16,920
16,940
1,074
1,067
1,060
1,053
1,045
1,038
1,031
1,024
1,016
1,009
1,002
16,940
16,960
1,076
1,069
1,061
1,054
1,047
1,040
1,032
1,025
1,018
1,011
1,003
16,960
16,980
1,077
1,070
1,063
1,056
1,048
1,041
1,034
1,027
1,019
1,012
1,005
16,980
17,000
1,079
1,072
1,064
1,057
1,050
1,043
1,035
1,028
1,021
1,014
1,006
17,000
17,020
1,080
1,073
1,066
1,059
1,051
1,044
1,037
1,030
1,022
1,015
1,008
17,020
17,040
1,082
1,075
1,067
1,060
1,053
1,046
1,038
1,031
1,024
1,017
1,009
17,040
17,060
1,083
1,076
1,069
1,062
1,054
1,047
1,040
1,033
1,025
1,018
1,011
17,060
17,080
1,085
1,078
1,070
1,063
1,056
1,049
1,041
1,034
1,027
1,020
1,013
17,080
17,100
1,086
1,079
1,072
1,065
1,058
1,050
1,043
1,036
1,029
1,021
1,014
17,100
17,120
1,088
1,081
1,074
1,066
1,059
1,052
1,045
1,037
1,030
1,023
1,016
17,120
17,140
1,090
1,082
1,075
1,068
1,061
1,053
1,046
1,039
1,032
1,024
1,017
17,140
17,160
1,091
1,084
1,077
1,069
1,062
1,055
1,048
1,040
1,033
1,026
1,019
17,160
17,180
1,093
1,085
1,078
1,071
1,064
1,056
1,049
1,042
1,035
1,027
1,020
17,180
17,200
1,094
1,087
1,080
1,072
1,065
1,058
1,051
1,043
1,036
1,029
1,022
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-133
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
17,200
17,220
1,096
1,088
1,081
1,074
1,067
1,059
1,052
1,045
1,038
1,030
1,023
17,220
17,240
1,097
1,090
1,083
1,075
1,068
1,061
1,054
1,046
1,039
1,032
1,025
17,240
17,260
1,099
1,091
1,084
1,077
1,070
1,062
1,055
1,048
1,041
1,033
1,026
17,260
17,280
1,100
1,093
1,086
1,078
1,071
1,064
1,057
1,049
1,042
1,035
1,028
17,280
17,300
1,102
1,094
1,087
1,080
1,073
1,065
1,058
1,051
1,044
1,036
1,029
17,300
17,320
1,103
1,096
1,089
1,081
1,074
1,067
1,060
1,052
1,045
1,038
1,031
17,320
17,340
1,105
1,097
1,090
1,083
1,076
1,069
1,061
1,054
1,047
1,040
1,032
17,340
17,360
1,106
1,099
1,092
1,085
1,077
1,070
1,063
1,056
1,048
1,041
1,034
17,360
17,380
1,108
1,101
1,093
1,086
1,079
1,072
1,064
1,057
1,050
1,043
1,035
17,380
17,400
1,109
1,102
1,095
1,088
1,080
1,073
1,066
1,059
1,051
1,044
1,037
17,400
17,420
1,111
1,104
1,096
1,089
1,082
1,075
1,067
1,060
1,053
1,046
1,038
17,420
17,440
1,112
1,105
1,098
1,091
1,083
1,076
1,069
1,062
1,054
1,047
1,040
17,440
17,460
1,114
1,107
1,099
1,092
1,085
1,078
1,070
1,063
1,056
1,049
1,041
17,460
17,480
1,115
1,108
1,101
1,094
1,086
1,079
1,072
1,065
1,057
1,050
1,043
17,480
17,500
1,117
1,110
1,102
1,095
1,088
1,081
1,073
1,066
1,059
1,052
1,044
17,500
17,520
1,118
1,111
1,104
1,097
1,089
1,082
1,075
1,068
1,060
1,053
1,046
17,520
17,540
1,120
1,113
1,105
1,098
1,091
1,084
1,076
1,069
1,062
1,055
1,047
17,540
17,560
1,121
1,114
1,107
1,100
1,092
1,085
1,078
1,071
1,063
1,056
1,049
17,560
17,580
1,123
1,116
1,108
1,101
1,094
1,087
1,079
1,072
1,065
1,058
1,051
17,580
17,600
1,124
1,117
1,110
1,103
1,096
1,088
1,081
1,074
1,067
1,059
1,052
17,600
17,620
1,126
1,119
1,112
1,104
1,097
1,090
1,083
1,075
1,068
1,061
1,054
17,620
17,640
1,128
1,120
1,113
1,106
1,099
1,091
1,084
1,077
1,070
1,062
1,055
17,640
17,660
1,129
1,122
1,115
1,107
1,100
1,093
1,086
1,078
1,071
1,064
1,057
17,660
17,680
1,131
1,123
1,116
1,109
1,102
1,094
1,087
1,080
1,073
1,065
1,058
17,680
17,700
1,132
1,125
1,118
1,110
1,103
1,096
1,089
1,081
1,074
1,067
1,060
17,700
17,720
1,134
1,126
1,119
1,112
1,105
1,097
1,090
1,083
1,076
1,068
1,061
17,720
17,740
1,135
1,128
1,121
1,113
1,106
1,099
1,092
1,084
1,077
1,070
1,063
17,740
17,760
1,137
1,129
1,122
1,115
1,108
1,100
1,093
1,086
1,079
1,071
1,064
17,760
17,780
1,138
1,131
1,124
1,116
1,109
1,102
1,095
1,087
1,080
1,073
1,066
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-134
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
17,780
17,800
1,140
1,132
1,125
1,118
1,111
1,103
1,096
1,089
1,082
1,074
1,067
17,800
17,820
1,141
1,134
1,127
1,119
1,112
1,105
1,098
1,090
1,083
1,076
1,069
17,820
17,840
1,143
1,135
1,128
1,121
1,114
1,107
1,099
1,092
1,085
1,078
1,070
17,840
17,860
1,144
1,137
1,130
1,123
1,115
1,108
1,101
1,094
1,086
1,079
1,072
17,860
17,880
1,146
1,139
1,131
1,124
1,117
1,110
1,102
1,095
1,088
1,081
1,073
17,880
17,900
1,147
1,140
1,133
1,126
1,118
1,111
1,104
1,097
1,089
1,082
1,075
17,900
17,920
1,149
1,142
1,134
1,127
1,120
1,113
1,105
1,098
1,091
1,084
1,076
17,920
17,940
1,150
1,143
1,136
1,129
1,121
1,114
1,107
1,100
1,092
1,085
1,078
17,940
17,960
1,152
1,145
1,137
1,130
1,123
1,116
1,108
1,101
1,094
1,087
1,079
17,960
17,980
1,153
1,146
1,139
1,132
1,124
1,117
1,110
1,103
1,095
1,088
1,081
17,980
18,000
1,155
1,148
1,140
1,133
1,126
1,119
1,111
1,104
1,097
1,090
1,082
18,000
18,020
1,156
1,149
1,142
1,135
1,127
1,120
1,113
1,106
1,098
1,091
1,084
18,020
18,040
1,158
1,151
1,143
1,136
1,129
1,122
1,114
1,107
1,100
1,093
1,085
18,040
18,060
1,159
1,152
1,145
1,138
1,130
1,123
1,116
1,109
1,101
1,094
1,087
18,060
18,080
1,161
1,154
1,146
1,139
1,132
1,125
1,117
1,110
1,103
1,096
1,089
18,080
18,100
1,162
1,155
1,148
1,141
1,134
1,126
1,119
1,112
1,105
1,097
1,090
18,100
18,120
1,164
1,157
1,150
1,142
1,135
1,128
1,121
1,113
1,106
1,099
1,092
18,120
18,140
1,166
1,158
1,151
1,144
1,137
1,129
1,122
1,115
1,108
1,100
1,093
18,140
18,160
1,167
1,160
1,153
1,145
1,138
1,131
1,124
1,116
1,109
1,102
1,095
18,160
18,180
1,169
1,161
1,154
1,147
1,140
1,132
1,125
1,118
1,111
1,103
1,096
18,180
18,200
1,170
1,163
1,156
1,148
1,141
1,134
1,127
1,119
1,112
1,105
1,098
18,200
18,220
1,172
1,164
1,157
1,150
1,143
1,135
1,128
1,121
1,114
1,106
1,099
18,220
18,240
1,173
1,166
1,159
1,151
1,144
1,137
1,130
1,122
1,115
1,108
1,101
18,240
18,260
1,175
1,167
1,160
1,153
1,146
1,138
1,131
1,124
1,117
1,109
1,102
18,260
18,280
1,176
1,169
1,162
1,154
1,147
1,140
1,133
1,125
1,118
1,111
1,104
18,280
18,300
1,178
1,170
1,163
1,156
1,149
1,141
1,134
1,127
1,120
1,112
1,105
18,300
18,320
1,179
1,172
1,165
1,157
1,150
1,143
1,136
1,128
1,121
1,114
1,107
18,320
18,340
1,181
1,173
1,166
1,159
1,152
1,145
1,137
1,130
1,123
1,116
1,108
18,340
18,360
1,182
1,175
1,168
1,161
1,153
1,146
1,139
1,132
1,124
1,117
1,110
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-135
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
18,360
18,380
1,184
1,177
1,169
1,162
1,155
1,148
1,140
1,133
1,126
1,119
1,111
18,380
18,400
1,185
1,178
1,171
1,164
1,156
1,149
1,142
1,135
1,127
1,120
1,113
18,400
18,420
1,187
1,180
1,172
1,165
1,158
1,151
1,143
1,136
1,129
1,122
1,114
18,420
18,440
1,188
1,181
1,174
1,167
1,159
1,152
1,145
1,138
1,130
1,123
1,116
18,440
18,460
1,190
1,183
1,175
1,168
1,161
1,154
1,146
1,139
1,132
1,125
1,117
18,460
18,480
1,191
1,184
1,177
1,170
1,162
1,155
1,148
1,141
1,133
1,126
1,119
18,480
18,500
1,193
1,186
1,178
1,171
1,164
1,157
1,149
1,142
1,135
1,128
1,120
18,500
18,520
1,194
1,187
1,180
1,173
1,165
1,158
1,151
1,144
1,136
1,129
1,122
18,520
18,540
1,196
1,189
1,181
1,174
1,167
1,160
1,152
1,145
1,138
1,131
1,123
18,540
18,560
1,197
1,190
1,183
1,176
1,168
1,161
1,154
1,147
1,139
1,132
1,125
18,560
18,580
1,199
1,192
1,184
1,177
1,170
1,163
1,155
1,148
1,141
1,134
1,127
18,580
18,600
1,200
1,193
1,186
1,179
1,172
1,164
1,157
1,150
1,143
1,135
1,128
18,600
18,620
1,202
1,195
1,188
1,180
1,173
1,166
1,159
1,151
1,144
1,137
1,130
18,620
18,640
1,204
1,196
1,189
1,182
1,175
1,167
1,160
1,153
1,146
1,138
1,131
18,640
18,660
1,205
1,198
1,191
1,183
1,176
1,169
1,162
1,154
1,147
1,140
1,133
18,660
18,680
1,207
1,199
1,192
1,185
1,178
1,170
1,163
1,156
1,149
1,141
1,134
18,680
18,700
1,208
1,201
1,194
1,186
1,179
1,172
1,165
1,157
1,150
1,143
1,136
18,700
18,720
1,210
1,202
1,195
1,188
1,181
1,173
1,166
1,159
1,152
1,144
1,137
18,720
18,740
1,211
1,204
1,197
1,189
1,182
1,175
1,168
1,160
1,153
1,146
1,139
18,740
18,760
1,213
1,205
1,198
1,191
1,184
1,176
1,169
1,162
1,155
1,147
1,140
18,760
18,780
1,214
1,207
1,200
1,192
1,185
1,178
1,171
1,163
1,156
1,149
1,142
18,780
18,800
1,216
1,208
1,201
1,194
1,187
1,179
1,172
1,165
1,158
1,150
1,143
18,800
18,820
1,217
1,210
1,203
1,195
1,188
1,181
1,174
1,166
1,159
1,152
1,145
18,820
18,840
1,219
1,211
1,204
1,197
1,190
1,183
1,175
1,168
1,161
1,154
1,146
18,840
18,860
1,220
1,213
1,206
1,199
1,191
1,184
1,177
1,170
1,162
1,155
1,148
18,860
18,880
1,222
1,215
1,207
1,200
1,193
1,186
1,178
1,171
1,164
1,157
1,149
18,880
18,900
1,223
1,216
1,209
1,202
1,194
1,187
1,180
1,173
1,165
1,158
1,151
18,900
18,920
1,225
1,218
1,210
1,203
1,196
1,189
1,181
1,174
1,167
1,160
1,152
18,920
18,940
1,226
1,219
1,212
1,205
1,197
1,190
1,183
1,176
1,168
1,161
1,154
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-136
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
18,940
18,960
1,228
1,221
1,213
1,206
1,199
1,192
1,184
1,177
1,170
1,163
1,155
18,960
18,980
1,229
1,222
1,215
1,208
1,200
1,193
1,186
1,179
1,171
1,164
1,157
18,980
19,000
1,231
1,224
1,216
1,209
1,202
1,195
1,187
1,180
1,173
1,166
1,158
19,000
19,020
1,232
1,225
1,218
1,211
1,203
1,196
1,189
1,182
1,174
1,167
1,160
19,020
19,040
1,234
1,227
1,219
1,212
1,205
1,198
1,190
1,183
1,176
1,169
1,161
19,040
19,060
1,235
1,228
1,221
1,214
1,206
1,199
1,192
1,185
1,177
1,170
1,163
19,060
19,080
1,237
1,230
1,222
1,215
1,208
1,201
1,193
1,186
1,179
1,172
1,165
19,080
19,100
1,238
1,231
1,224
1,217
1,210
1,202
1,195
1,188
1,181
1,173
1,166
19,100
19,120
1,240
1,233
1,226
1,218
1,211
1,204
1,197
1,189
1,182
1,175
1,168
19,120
19,140
1,242
1,234
1,227
1,220
1,213
1,205
1,198
1,191
1,184
1,176
1,169
19,140
19,160
1,243
1,236
1,229
1,221
1,214
1,207
1,200
1,192
1,185
1,178
1,171
19,160
19,180
1,245
1,237
1,230
1,223
1,216
1,208
1,201
1,194
1,187
1,179
1,172
19,180
19,200
1,246
1,239
1,232
1,224
1,217
1,210
1,203
1,195
1,188
1,181
1,174
19,200
19,220
1,248
1,240
1,233
1,226
1,219
1,211
1,204
1,197
1,190
1,182
1,175
19,220
19,240
1,249
1,242
1,235
1,227
1,220
1,213
1,206
1,198
1,191
1,184
1,177
19,240
19,260
1,251
1,243
1,236
1,229
1,222
1,214
1,207
1,200
1,193
1,185
1,178
19,260
19,280
1,252
1,245
1,238
1,230
1,223
1,216
1,209
1,201
1,194
1,187
1,180
19,280
19,300
1,254
1,246
1,239
1,232
1,225
1,217
1,210
1,203
1,196
1,188
1,181
19,300
19,320
1,255
1,248
1,241
1,233
1,226
1,219
1,212
1,204
1,197
1,190
1,183
19,320
19,340
1,257
1,249
1,242
1,235
1,228
1,221
1,213
1,206
1,199
1,192
1,184
19,340
19,360
1,258
1,251
1,244
1,237
1,229
1,222
1,215
1,208
1,200
1,193
1,186
19,360
19,380
1,260
1,253
1,245
1,238
1,231
1,224
1,216
1,209
1,202
1,195
1,187
19,380
19,400
1,261
1,254
1,247
1,240
1,232
1,225
1,218
1,211
1,203
1,196
1,189
19,400
19,420
1,263
1,256
1,248
1,241
1,234
1,227
1,219
1,212
1,205
1,198
1,190
19,420
19,440
1,264
1,257
1,250
1,243
1,235
1,228
1,221
1,214
1,206
1,199
1,192
19,440
19,460
1,266
1,259
1,251
1,244
1,237
1,230
1,222
1,215
1,208
1,201
1,193
19,460
19,480
1,267
1,260
1,253
1,246
1,238
1,231
1,224
1,217
1,209
1,202
1,195
19,480
19,500
1,269
1,262
1,254
1,247
1,240
1,233
1,225
1,218
1,211
1,204
1,196
19,500
19,520
1,270
1,263
1,256
1,249
1,241
1,234
1,227
1,220
1,212
1,205
1,198
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-137
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
19,520
19,540
1,272
1,265
1,257
1,250
1,243
1,236
1,228
1,221
1,214
1,207
1,199
19,540
19,560
1,273
1,266
1,259
1,252
1,244
1,237
1,230
1,223
1,215
1,208
1,201
19,560
19,580
1,275
1,268
1,260
1,253
1,246
1,239
1,231
1,224
1,217
1,210
1,203
19,580
19,600
1,276
1,269
1,262
1,255
1,248
1,240
1,233
1,226
1,219
1,211
1,204
19,600
19,620
1,278
1,271
1,264
1,256
1,249
1,242
1,235
1,227
1,220
1,213
1,206
19,620
19,640
1,280
1,272
1,265
1,258
1,251
1,243
1,236
1,229
1,222
1,214
1,207
19,640
19,660
1,281
1,274
1,267
1,259
1,252
1,245
1,238
1,230
1,223
1,216
1,209
19,660
19,680
1,283
1,275
1,268
1,261
1,254
1,246
1,239
1,232
1,225
1,217
1,210
19,680
19,700
1,284
1,277
1,270
1,262
1,255
1,248
1,241
1,233
1,226
1,219
1,212
19,700
19,720
1,286
1,278
1,271
1,264
1,257
1,249
1,242
1,235
1,228
1,220
1,213
19,720
19,740
1,287
1,280
1,273
1,265
1,258
1,251
1,244
1,236
1,229
1,222
1,215
19,740
19,760
1,289
1,281
1,274
1,267
1,260
1,252
1,245
1,238
1,231
1,223
1,216
19,760
19,780
1,290
1,283
1,276
1,268
1,261
1,254
1,247
1,239
1,232
1,225
1,218
19,780
19,800
1,292
1,284
1,277
1,270
1,263
1,255
1,248
1,241
1,234
1,226
1,219
19,800
19,820
1,293
1,286
1,279
1,271
1,264
1,257
1,250
1,242
1,235
1,228
1,221
19,820
19,840
1,295
1,287
1,280
1,273
1,266
1,259
1,251
1,244
1,237
1,230
1,222
19,840
19,860
1,296
1,289
1,282
1,275
1,267
1,260
1,253
1,246
1,238
1,231
1,224
19,860
19,880
1,298
1,291
1,283
1,276
1,269
1,262
1,254
1,247
1,240
1,233
1,225
19,880
19,900
1,299
1,292
1,285
1,278
1,270
1,263
1,256
1,249
1,241
1,234
1,227
19,900
19,920
1,301
1,294
1,286
1,279
1,272
1,265
1,257
1,250
1,243
1,236
1,228
19,920
19,940
1,302
1,295
1,288
1,281
1,273
1,266
1,259
1,252
1,244
1,237
1,230
19,940
19,960
1,304
1,297
1,289
1,282
1,275
1,268
1,260
1,253
1,246
1,239
1,231
19,960
19,980
1,305
1,298
1,291
1,284
1,276
1,269
1,262
1,255
1,247
1,240
1,233
19,980
20,000
1,307
1,300
1,292
1,285
1,278
1,271
1,263
1,256
1,249
1,242
1,234
20,000
20,020
1,308
1,301
1,294
1,287
1,279
1,272
1,265
1,258
1,250
1,243
1,236
20,020
20,040
1,310
1,303
1,295
1,288
1,281
1,274
1,266
1,259
1,252
1,245
1,237
20,040
20,060
1,311
1,304
1,297
1,290
1,282
1,275
1,268
1,261
1,253
1,246
1,239
20,060
20,080
1,313
1,306
1,298
1,291
1,284
1,277
1,269
1,262
1,255
1,248
1,241
20,080
20,100
1,314
1,307
1,300
1,293
1,286
1,278
1,271
1,264
1,257
1,249
1,242
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-138
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
20,100
20,120
1,316
1,309
1,302
1,294
1,287
1,280
1,273
1,265
1,258
1,251
1,244
20,120
20,140
1,318
1,310
1,303
1,296
1,289
1,281
1,274
1,267
1,260
1,252
1,245
20,140
20,160
1,319
1,312
1,305
1,297
1,290
1,283
1,276
1,268
1,261
1,254
1,247
20,160
20,180
1,321
1,313
1,306
1,299
1,292
1,284
1,277
1,270
1,263
1,255
1,248
20,180
20,200
1,322
1,315
1,308
1,300
1,293
1,286
1,279
1,271
1,264
1,257
1,250
20,200
20,220
1,324
1,316
1,309
1,302
1,295
1,287
1,280
1,273
1,266
1,258
1,251
20,220
20,240
1,325
1,318
1,311
1,303
1,296
1,289
1,282
1,274
1,267
1,260
1,253
20,240
20,260
1,327
1,319
1,312
1,305
1,298
1,290
1,283
1,276
1,269
1,261
1,254
20,260
20,280
1,328
1,321
1,314
1,306
1,299
1,292
1,285
1,277
1,270
1,263
1,256
20,280
20,300
1,330
1,322
1,315
1,308
1,301
1,293
1,286
1,279
1,272
1,264
1,257
20,300
20,320
1,331
1,324
1,317
1,309
1,302
1,295
1,288
1,280
1,273
1,266
1,259
20,320
20,340
1,333
1,325
1,318
1,311
1,304
1,297
1,289
1,282
1,275
1,268
1,260
20,340
20,360
1,334
1,327
1,320
1,313
1,305
1,298
1,291
1,284
1,276
1,269
1,262
20,360
20,380
1,336
1,329
1,321
1,314
1,307
1,300
1,292
1,285
1,278
1,271
1,263
20,380
20,400
1,337
1,330
1,323
1,316
1,308
1,301
1,294
1,287
1,279
1,272
1,265
20,400
20,420
1,339
1,332
1,324
1,317
1,310
1,303
1,295
1,288
1,281
1,274
1,266
20,420
20,440
1,340
1,333
1,326
1,319
1,311
1,304
1,297
1,290
1,282
1,275
1,268
20,440
20,460
1,342
1,335
1,327
1,320
1,313
1,306
1,298
1,291
1,284
1,277
1,269
20,460
20,480
1,343
1,336
1,329
1,322
1,314
1,307
1,300
1,293
1,285
1,278
1,271
20,480
20,500
1,345
1,338
1,330
1,323
1,316
1,309
1,301
1,294
1,287
1,280
1,272
20,500
20,520
1,346
1,339
1,332
1,325
1,317
1,310
1,303
1,296
1,288
1,281
1,274
20,520
20,540
1,348
1,341
1,333
1,326
1,319
1,312
1,304
1,297
1,290
1,283
1,275
20,540
20,560
1,349
1,342
1,335
1,328
1,320
1,313
1,306
1,299
1,291
1,284
1,277
20,560
20,580
1,351
1,344
1,336
1,329
1,322
1,315
1,307
1,300
1,293
1,286
1,279
20,580
20,600
1,352
1,345
1,338
1,331
1,324
1,316
1,309
1,302
1,295
1,287
1,280
20,600
20,620
1,354
1,347
1,340
1,332
1,325
1,318
1,311
1,303
1,296
1,289
1,282
20,620
20,640
1,356
1,348
1,341
1,334
1,327
1,319
1,312
1,305
1,298
1,290
1,283
20,640
20,660
1,357
1,350
1,343
1,335
1,328
1,321
1,314
1,306
1,299
1,292
1,285
20,660
20,680
1,359
1,351
1,344
1,337
1,330
1,322
1,315
1,308
1,301
1,293
1,286
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-139
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
20,680
20,700
1,360
1,353
1,346
1,338
1,331
1,324
1,317
1,309
1,302
1,295
1,288
20,700
20,720
1,362
1,354
1,347
1,340
1,333
1,325
1,318
1,311
1,304
1,296
1,289
20,720
20,740
1,363
1,356
1,349
1,341
1,334
1,327
1,320
1,312
1,305
1,298
1,291
20,740
20,760
1,365
1,357
1,350
1,343
1,336
1,328
1,321
1,314
1,307
1,299
1,292
20,760
20,780
1,366
1,359
1,352
1,344
1,337
1,330
1,323
1,315
1,308
1,301
1,294
20,780
20,800
1,368
1,360
1,353
1,346
1,339
1,331
1,324
1,317
1,310
1,302
1,295
20,800
20,820
1,369
1,362
1,355
1,347
1,340
1,333
1,326
1,318
1,311
1,304
1,297
20,820
20,840
1,371
1,363
1,356
1,349
1,342
1,335
1,327
1,320
1,313
1,306
1,298
20,840
20,860
1,372
1,365
1,358
1,351
1,343
1,336
1,329
1,322
1,314
1,307
1,300
20,860
20,880
1,374
1,367
1,359
1,352
1,345
1,338
1,330
1,323
1,316
1,309
1,301
20,880
20,900
1,375
1,368
1,361
1,354
1,346
1,339
1,332
1,325
1,317
1,310
1,303
20,900
20,920
1,377
1,370
1,362
1,355
1,348
1,341
1,333
1,326
1,319
1,312
1,304
20,920
20,940
1,378
1,371
1,364
1,357
1,349
1,342
1,335
1,328
1,320
1,313
1,306
20,940
20,960
1,380
1,373
1,365
1,358
1,351
1,344
1,336
1,329
1,322
1,315
1,307
20,960
20,980
1,381
1,374
1,367
1,360
1,352
1,345
1,338
1,331
1,323
1,316
1,309
20,980
21,000
1,383
1,376
1,368
1,361
1,354
1,347
1,339
1,332
1,325
1,318
1,310
21,000
21,020
1,384
1,377
1,370
1,363
1,355
1,348
1,341
1,334
1,326
1,319
1,312
21,020
21,040
1,386
1,379
1,371
1,364
1,357
1,350
1,342
1,335
1,328
1,321
1,313
21,040
21,060
1,387
1,380
1,373
1,366
1,358
1,351
1,344
1,337
1,329
1,322
1,315
21,060
21,080
1,389
1,382
1,374
1,367
1,360
1,353
1,345
1,338
1,331
1,324
1,317
21,080
21,100
1,390
1,383
1,376
1,369
1,362
1,354
1,347
1,340
1,333
1,325
1,318
21,100
21,120
1,392
1,385
1,378
1,370
1,363
1,356
1,349
1,341
1,334
1,327
1,320
21,120
21,140
1,394
1,386
1,379
1,372
1,365
1,357
1,350
1,343
1,336
1,328
1,321
21,140
21,160
1,395
1,388
1,381
1,373
1,366
1,359
1,352
1,344
1,337
1,330
1,323
21,160
21,180
1,397
1,389
1,382
1,375
1,368
1,360
1,353
1,346
1,339
1,331
1,324
21,180
21,200
1,398
1,391
1,384
1,376
1,369
1,362
1,355
1,347
1,340
1,333
1,326
21,200
21,220
1,400
1,392
1,385
1,378
1,371
1,363
1,356
1,349
1,342
1,334
1,327
21,220
21,240
1,401
1,394
1,387
1,379
1,372
1,365
1,358
1,350
1,343
1,336
1,329
21,240
21,260
1,403
1,395
1,388
1,381
1,374
1,366
1,359
1,352
1,345
1,337
1,330
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-140
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
21,260
21,280
1,404
1,397
1,390
1,382
1,375
1,368
1,361
1,353
1,346
1,339
1,332
21,280
21,300
1,406
1,398
1,391
1,384
1,377
1,369
1,362
1,355
1,348
1,340
1,333
21,300
21,320
1,408
1,400
1,393
1,385
1,378
1,371
1,364
1,356
1,349
1,342
1,335
21,320
21,340
1,409
1,402
1,394
1,387
1,380
1,373
1,365
1,358
1,351
1,344
1,336
21,340
21,360
1,411
1,403
1,396
1,389
1,381
1,374
1,367
1,360
1,352
1,345
1,338
21,360
21,380
1,412
1,405
1,397
1,390
1,383
1,376
1,368
1,361
1,354
1,347
1,339
21,380
21,400
1,414
1,406
1,399
1,392
1,384
1,377
1,370
1,363
1,355
1,348
1,341
21,400
21,420
1,415
1,408
1,400
1,393
1,386
1,379
1,371
1,364
1,357
1,350
1,342
21,420
21,440
1,417
1,410
1,402
1,395
1,387
1,380
1,373
1,366
1,358
1,351
1,344
21,440
21,460
1,419
1,411
1,404
1,396
1,389
1,382
1,374
1,367
1,360
1,353
1,345
21,460
21,480
1,420
1,413
1,405
1,398
1,390
1,383
1,376
1,369
1,361
1,354
1,347
21,480
21,500
1,422
1,414
1,407
1,399
1,392
1,385
1,377
1,370
1,363
1,356
1,348
21,500
21,520
1,423
1,416
1,408
1,401
1,393
1,386
1,379
1,372
1,364
1,357
1,350
21,520
21,540
1,425
1,417
1,410
1,402
1,395
1,388
1,380
1,373
1,366
1,359
1,351
21,540
21,560
1,427
1,419
1,411
1,404
1,396
1,389
1,382
1,375
1,367
1,360
1,353
21,560
21,580
1,428
1,421
1,413
1,406
1,398
1,391
1,383
1,376
1,369
1,362
1,355
21,580
21,600
1,430
1,422
1,415
1,407
1,400
1,392
1,385
1,378
1,371
1,363
1,356
21,600
21,620
1,431
1,424
1,416
1,409
1,401
1,394
1,387
1,379
1,372
1,365
1,358
21,620
21,640
1,433
1,425
1,418
1,410
1,403
1,395
1,388
1,381
1,374
1,366
1,359
21,640
21,660
1,434
1,427
1,419
1,412
1,404
1,397
1,390
1,382
1,375
1,368
1,361
21,660
21,680
1,436
1,428
1,421
1,413
1,406
1,398
1,391
1,384
1,377
1,369
1,362
21,680
21,700
1,438
1,430
1,423
1,415
1,407
1,400
1,393
1,385
1,378
1,371
1,364
21,700
21,720
1,439
1,432
1,424
1,417
1,409
1,402
1,394
1,387
1,380
1,372
1,365
21,720
21,740
1,441
1,433
1,426
1,418
1,411
1,403
1,396
1,388
1,381
1,374
1,367
21,740
21,760
1,442
1,435
1,427
1,420
1,412
1,405
1,397
1,390
1,383
1,375
1,368
21,760
21,780
1,444
1,436
1,429
1,421
1,414
1,406
1,399
1,391
1,384
1,377
1,370
21,780
21,800
1,445
1,438
1,430
1,423
1,415
1,408
1,400
1,393
1,386
1,378
1,371
21,800
21,820
1,447
1,440
1,432
1,424
1,417
1,409
1,402
1,394
1,387
1,380
1,373
21,820
21,840
1,449
1,441
1,434
1,426
1,419
1,411
1,403
1,396
1,389
1,382
1,374
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-141
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
21,840
21,860
1,450
1,443
1,435
1,428
1,420
1,413
1,405
1,398
1,390
1,383
1,376
21,860
21,880
1,452
1,444
1,437
1,429
1,422
1,414
1,407
1,399
1,392
1,385
1,377
21,880
21,900
1,453
1,446
1,438
1,431
1,423
1,416
1,408
1,401
1,393
1,386
1,379
21,900
21,920
1,455
1,447
1,440
1,432
1,425
1,417
1,410
1,402
1,395
1,388
1,380
21,920
21,940
1,457
1,449
1,441
1,434
1,426
1,419
1,411
1,404
1,396
1,389
1,382
21,940
21,960
1,458
1,451
1,443
1,436
1,428
1,420
1,413
1,405
1,398
1,391
1,383
21,960
21,980
1,460
1,452
1,445
1,437
1,430
1,422
1,415
1,407
1,399
1,392
1,385
21,980
22,000
1,461
1,454
1,446
1,439
1,431
1,424
1,416
1,409
1,401
1,394
1,386
22,000 & over
1,462
1,455
1,447
1,439
1,432
1,424
1,417
1,409
1,402
1,394
1,387
7.9% of excess over $22,000 plus
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-142
0
1
2
3
4
5
6
7
8
9
10
or more
0
40
0
0
0
0
0
0
0
0
0
0
0
40
50
1
0
0
0
0
0
0
0
0
0
0
50
60
1
1
1
1
1
0
0
0
0
0
0
60
70
2
1
1
1
1
1
1
1
0
0
0
70
80
2
2
2
2
1
1
1
1
1
1
1
80
90
3
3
2
2
2
2
2
1
1
1
1
90
100
4
3
3
3
3
2
2
2
2
2
1
100
110
4
4
4
4
3
3
3
3
3
2
2
110
120
5
5
4
4
4
4
4
3
3
3
3
120
130
6
5
5
5
5
5
4
4
4
4
3
130
140
6
6
6
6
5
5
5
5
5
4
4
140
150
7
7
7
6
6
6
6
5
5
5
5
150
160
8
8
7
7
7
7
6
6
6
6
6
160
170
9
8
8
8
8
7
7
7
7
6
6
170
180
9
9
9
9
8
8
8
8
7
7
7
180
190
10
10
10
9
9
9
9
8
8
8
8
190
200
11
11
10
10
10
10
9
9
9
9
9
200
210
12
11
11
11
11
10
10
10
10
10
9
210
220
12
12
12
12
11
11
11
11
10
10
10
220
230
13
13
13
12
12
12
12
11
11
11
11
230
240
14
14
13
13
13
13
12
12
12
12
12
240
250
15
14
14
14
14
13
13
13
13
13
12
250
260
15
15
15
15
14
14
14
14
14
13
13
260
270
16
16
16
15
15
15
15
15
14
14
14
270
280
17
17
16
16
16
16
16
15
15
15
15
280
290
18
17
17
17
17
17
16
16
16
16
15
290
300
18
18
18
18
18
17
17
17
17
16
16
300
310
19
19
19
19
18
18
18
18
17
17
17
310
320
20
20
20
19
19
19
19
18
18
18
18
320
330
21
21
20
20
20
20
19
19
19
19
18
330
340
22
21
21
21
21
20
20
20
20
19
19
340
350
22
22
22
22
21
21
21
21
20
20
20
350
360
23
23
23
22
22
22
22
21
21
21
21
360
370
24
24
23
23
23
23
22
22
22
22
21
370
380
25
24
24
24
24
23
23
23
23
22
22
380
390
25
25
25
25
24
24
24
24
23
23
23
390
400
26
26
26
25
25
25
25
24
24
24
24
400 & over
27
26
26
26
26
25
25
25
25
24
24
7.9% of excess over $400 plus
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Daily PAYROLL PERIOD
For Calendar Year 2026
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-143
0
1
2
3
4
5
6
7
8
9
10
or more
0
50
0
0
0
0
0
0
0
0
0
0
0
50
60
1
1
1
0
0
0
0
0
0
0
0
60
70
1
1
1
1
1
1
0
0
0
0
0
70
80
1
1
1
1
1
1
1
1
1
0
0
80
90
1
1
1
1
1
1
1
1
1
1
1
90
100
2
2
2
1
1
1
1
1
1
1
1
100
110
2
2
2
2
2
2
1
1
1
1
1
110
120
3
3
3
2
2
2
2
2
2
1
1
120
130
4
3
3
3
3
3
2
2
2
2
2
130
140
4
4
4
4
3
3
3
3
3
2
2
140
150
5
5
4
4
4
4
4
3
3
3
3
150
160
5
5
5
5
5
4
4
4
4
4
3
160
170
6
6
6
6
5
5
5
5
4
4
4
170
180
7
7
6
6
6
6
6
5
5
5
5
180
190
8
7
7
7
7
6
6
6
6
6
5
190
200
8
8
8
8
7
7
7
7
7
6
6
200
210
9
9
8
8
8
8
8
7
7
7
7
210
220
10
9
9
9
9
8
8
8
8
8
7
220
230
10
10
10
10
9
9
9
9
9
8
8
230
240
11
11
11
10
10
10
10
9
9
9
9
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Daily PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-144
0
1
2
3
4
5
6
7
8
9
10
or more
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Daily PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
240
250
12
12
11
11
11
11
10
10
10
10
9
250
260
12
12
12
12
12
11
11
11
11
10
10
260
270
13
13
13
13
12
12
12
12
11
11
11
270
280
14
14
13
13
13
13
13
12
12
12
12
280
290
15
14
14
14
14
14
13
13
13
13
12
290
300
15
15
15
15
14
14
14
14
14
13
13
300
310
16
16
16
15
15
15
15
15
14
14
14
310
320
17
17
16
16
16
16
16
15
15
15
15
320
330
18
17
17
17
17
17
16
16
16
16
15
330
340
18
18
18
18
18
17
17
17
17
16
16
340
350
19
19
19
19
18
18
18
18
17
17
17
350
360
20
20
20
19
19
19
19
18
18
18
18
360
370
21
21
20
20
20
20
19
19
19
19
18
370
380
22
21
21
21
21
20
20
20
20
19
19
380
390
22
22
22
22
21
21
21
21
20
20
20
390
400
23
23
23
22
22
22
22
21
21
21
21
400
410
24
24
23
23
23
23
22
22
22
22
21
410
420
25
24
24
24
24
23
23
23
23
22
22
420
430
25
25
25
25
24
24
24
24
23
23
23
430
440
26
26
26
25
25
25
25
24
24
24
24
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-145
0
1
2
3
4
5
6
7
8
9
10
or more
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Daily PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
440
450
27
27
26
26
26
26
25
25
25
25
24
450
460
28
27
27
27
27
26
26
26
26
25
25
460
470
28
28
28
28
27
27
27
27
26
26
26
470
480
29
29
29
28
28
28
28
27
27
27
27
480
490
30
30
29
29
29
29
28
28
28
28
27
490
500
31
30
30
30
30
29
29
29
29
28
28
500
510
31
31
31
31
30
30
30
30
29
29
29
510
520
32
32
32
31
31
31
31
30
30
30
30
520
530
33
33
32
32
32
32
31
31
31
31
31
530
540
34
33
33
33
33
32
32
32
32
32
31
540
550
34
34
34
34
33
33
33
33
33
32
32
550
560
35
35
35
34
34
34
34
34
33
33
33
560
570
36
36
35
35
35
35
35
34
34
34
34
570
580
37
36
36
36
36
36
35
35
35
35
34
580
590
37
37
37
37
37
36
36
36
36
35
35
590
600
38
38
38
38
37
37
37
37
36
36
36
600
610
39
39
39
38
38
38
38
37
37
37
37
610
620
40
40
39
39
39
39
38
38
38
38
37
620
630
41
40
40
40
40
39
39
39
39
38
38
630
640
41
41
41
41
40
40
40
40
39
39
39
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-146
0
1
2
3
4
5
6
7
8
9
10
or more
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Daily PAYROLL PERIOD
For Calendar Year 2026
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
640
650
42
42
42
41
41
41
41
40
40
40
40
650
660
43
43
42
42
42
42
41
41
41
41
40
660
670
44
43
43
43
43
42
42
42
42
41
41
670
680
44
44
44
44
43
43
43
43
42
42
42
680
690
45
45
45
44
44
44
44
43
43
43
43
690
700
46
46
45
45
45
45
44
44
44
44
43
700
710
47
46
46
46
46
45
45
45
45
44
44
710
720
47
47
47
47
46
46
46
46
45
45
45
720
730
48
48
48
47
47
47
47
46
46
46
46
730
740
49
49
48
48
48
48
47
47
47
47
47
740
750
50
50
49
49
49
49
48
48
48
48
47
750
760
51
50
50
50
50
49
49
49
49
48
48
760
770
51
51
51
51
50
50
50
50
49
49
49
770
780
52
52
52
51
51
51
51
50
50
50
50
780
790
53
53
52
52
52
52
51
51
51
51
50
790
800
54
53
53
53
53
52
52
52
52
51
51
800 & over
54
54
54
53
53
53
53
52
52
52
52
7.9% of excess over $800 plus
Appendix 2: Income Tax Withholding Tables for Tax Year 2026
(June 30, 2025)
B-147
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-1
PART 1
ANNUALIZED INCOME TAX WITHHOLDING
Value of each regular withholding allowance...................................$1,144
Extra lump sum withholding allowance amount...............................$4,350
Annualized Income Tax Withholding: You may determine the tax to be withheld on the basis of annualized
wages (using the tax computation method for annual payroll periods), then prorate the tax on the basis of
the payroll period actually used. Employers with more than one payroll period (for instance, part-timers paid
weekly; full-timers paid semi-monthly) may find this method helpful for conserving computer memory
capacity. Only the annual rates below, wage brackets and allowance values need to be stored.
Example: An employee who is single and has only one job, is paid $500 a week. He claims three withholding
allowances (one personal exemption, an allowance since he is single and has only one job, and an
allowance for his estimated itemized deductions) on the Employee’s Withholding Allowance and Status
Certificate (Form HW-4) on file with you.
1.
Multiply weekly wage of $500 x 52 weeks to determine annual wage ………….. $ 26,000.00
2.
Regular withholding allowances ($1,144 x 3) ......………………………………….. $ 3,432.00
3.
Extra lump sum withholding allowance amount ….…………………………….….. $ 4,350.00
4.
Amount subject to withholding (line 1 minus line 2 and line 3) …………………… $ 18,218.00
5.
Compute withholding tax on $18,218 using the WITHHOLDING TAX RATES
below for a single person, annual payroll period:
Tax on first $14,400 …………………………………………………………………… $
202.00
Tax on remaining $3,818 at 3.2% ………………………………………………….... $
122.18
Annual withholding tax ………………………………………………………………... $
324.18
6.
Compute Weekly withholding tax ($324.18 /52 weeks) …………………………… $
6.23
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-2
ANNUAL PAYROLL PERIOD
$1,144
$4,350
A. Single Persons - Including Unmarried Heads of Household
Over
$0
$14,400
1.40% of the excess over
$0
$14,400
$19,200
$202.00 plus
3.20% of the excess over
$14,400
$19,200
$24,000
$355.00 plus
5.50% of the excess over
$19,200
$24,000
$36,000
$619.00 plus
6.40% of the excess over
$24,000
$36,000
$48,000
$1,387.00 plus
6.80% of the excess over
$36,000
$48,000
$125,000
$2,203.00 plus
7.20% of the excess over
$48,000
$125,000
$175,000
$7,747.00 plus
7.60% of the excess over
$125,000
$175,000
$11,547.00 plus
7.90% of the excess over
$175,000
B. Married Persons
Over
$0
$28,800
1.40% of the excess over
$0
$28,800
$38,400
$403.00 plus
3.20% of the excess over
$28,800
$38,400
$48,000
$710.00 plus
5.50% of the excess over
$38,400
$48,000
$72,000
$1,238.00 plus
6.40% of the excess over
$48,000
$72,000
$96,000
$2,774.00 plus
6.80% of the excess over
$72,000
$96,000
$250,000
$4,406.00 plus
7.20% of the excess over
$96,000
$250,000
$350,000
$15,494.00 plus
7.60% of the excess over
$250,000
$350,000
$23,094.00 plus
7.90% of the excess over
$350,000
..............................................................
...................................
...................................
...................................
...................................
If the amount of wages (after
subtracting withholding allowances) is:
...................................
...................................
...................................
...................................
...................................
But not over
If the amount of wages (after
subtracting withholding allowances) is:
The amount of income tax to be withheld shall be:
The amount of income tax to be withheld shall be:
...................................
...................................
But not over
...................................
...................................
..............................................................
...................................
Value of each regular withholding allowance …................................................
Extra lump sum withholding allowance amount …................................................
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-3
PART 2
ALTERNATIVE METHOD OF COMPUTING TAX TO BE WITHHELD, UNLESS THE
ANNUALIZED METHOD OR WITHHOLDING TABLES ARE USED.
WEEKLY PAYROLL PERIOD
Value of each regular withholding allowance .................................. $22.00
Extra lump sum withholding allowance amount .............................. $83.65
If the period is weekly, proceed as follows:
Step 1. Deduct from the total wage for the period an amount for the withholding allowance equal to the number
of allowances claimed times $22.00.
a. If employee claims no allowance (zero), no deduction is made. The total wage is used in
computing the amount of tax to be withheld.
b. If employee claims one allowance, deduct $22.00; if two, deduct $44.00; if three, deduct
$66.00; and so forth.
c.
Deduct the extra lump sum withholding allowance amount of $83.65.
(If balance is negative, employee’s wage is fully exempt).
Step 2. Use the amount of wages arrived at in Step 1 to apply the rates shown in A & B below. If employee is
single — unmarried head of household, A applies; if employee is married, B applies.
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-4
WEEKLY PAYROLL PERIOD
Value of each regular withholding allowance............................................................. $22.00
Extra lump sum withholding allowance amount ......................................................... $83.65
A. Single Persons - Including Unmarried Heads of Household
Over
$0
$277
1.40% of the excess over
$0
$277
$369
$3.88 plus
3.20% of the excess over
$277
$369
$462
$6.82 plus
5.50% of the excess over
$369
$462
$692
$11.94 plus
6.40% of the excess over
$462
$692
$923
$26.66 plus
6.80% of the excess over
$692
$923
$2,404
$42.37 plus
7.20% of the excess over
$923
$2,404
$3,365
$149.00 plus
7.60% of the excess over
$2,404
$3,365
$222.04 plus
7.90% of the excess over
$3,365
B. Married Persons
Over
$0
$554
1.40% of the excess over
$0
$554
$738
$7.76 plus
3.20% of the excess over
$554
$738
$923
$13.65 plus
5.50% of the excess over
$738
$923
$1,385
$23.83 plus
6.40% of the excess over
$923
$1,385
$1,846
$53.40 plus
6.80% of the excess over
$1,385
$1,846
$4,808
$84.75 plus
7.20% of the excess over
$1,846
$4,808
$6,731
$298.01 plus
7.60% of the excess over
$4,808
$6,731
$444.16 plus
7.90% of the excess over
$6,731
...........................................................
...................................
...................................
...................................
But not over
...................................
...................................
...................................
...................................
If the amount of wages (after
subtracting withholding allowances) is:
The amount of income tax to be withheld shall be:
The amount of income tax to be withheld shall be:
...................................
...................................
...................................
...................................
If the amount of wages (after
subtracting withholding allowances) is:
But not over
...................................
...................................
...........................................................
...................................
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-5
BIWEEKLY PAYROLL PERIOD
Value of each regular withholding allowance .................................. $ 44.00
Extra lump sum withholding allowance amount .............................. $167.31
If the period is biweekly, proceed as follows:
Step 1. Deduct from the total wage for the period an amount for the withholding allowance equal to the number
of allowances claimed times $44.00.
a. If employee claims no allowance (zero), no deduction is made. The total wage is used in
computing the amount of tax to be withheld.
b. If employee claims one allowance, deduct $44.00; if two, deduct $88.00; if three, deduct
$132.00; and so forth.
c. Deduct the extra lump sum withholding allowance amount of $167.31.
(If balance is negative, employee’s wage is fully exempt).
Step 2. Use the amount of wages arrived at in Step 1 to apply the rates shown in A & B below. If employee is
single — unmarried head of household, A applies; if employee is married, B applies.
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-6
BIWEEKLY PAYROLL PERIOD
Value of each regular withholding allowance …......................................
$ 44.00
Extra lump sum withholding allowance amount …..................................
$167.31
A. Single Persons - Including Unmarried Heads of Household
Over
$0
$554
1.40% of the excess over
$0
$554
$738
$7.76 plus
3.20% of the excess over
$554
$738
$923
$13.65 plus
5.50% of the excess over
$738
$923
$1,385
$23.83 plus
6.40% of the excess over
$923
$1,385
$1,846
$53.40 plus
6.80% of the excess over
$1,385
$1,846
$4,808
$84.75 plus
7.20% of the excess over
$1,846
$4,808
$6,731
$298.01 plus
7.60% of the excess over
$4,808
$6,731
$444.16 plus
7.90% of the excess over
$6,731
B. Married Persons
Over
$0
$1,108
1.40% of the excess over
$0
$1,108
$1,477
$15.51 plus
3.20% of the excess over
$1,108
$1,477
$1,846
$27.32 plus
5.50% of the excess over
$1,477
$1,846
$2,769
$47.62 plus
6.40% of the excess over
$1,846
$2,769
$3,692
$106.69 plus
6.80% of the excess over
$2,769
$3,692
$9,615
$169.45 plus
7.20% of the excess over
$3,692
$9,615
$13,462
$595.91 plus
7.60% of the excess over
$9,615
$13,462
$888.28 plus
7.90% of the excess over
$13,462
...........................................................
...................................
...................................
...................................
...................................
If the amount of wages (after
subtracting withholding allowances) is:
...................................
...................................
...................................
...................................
...................................
But not over
If the amount of wages (after
subtracting withholding allowances) is:
The amount of income tax to be withheld shall be:
The amount of income tax to be withheld shall be:
...................................
...................................
But not over
...................................
...................................
...........................................................
...................................
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-7
SEMIMONTHLY PAYROLL PERIOD
Value of each regular withholding allowance .................................. $ 47.67
Extra lump sum withholding allowance amount .............................. $181.25
If the period is semimonthly, proceed as follows:
Step 1. Deduct from the total wage for the period an amount for the withholding allowance equal to the number
of allowances claimed times $47.67.
a. If employee claims no allowance (zero), no deduction is made. The total wage is used in
computing the amount of tax to be withheld.
b. If employee claims one allowance, deduct $47.67; if two, deduct $95.34; if three, deduct
$143.01; and so forth.
c. Deduct the extra lump sum withholding allowance amount of $181.25.
(If balance is negative, employee’s wage is fully exempt).
Step 2. Use the amount of wages arrived at in Step 1 to apply the rates shown in A & B below. If employee is
single — unmarried head of household, A applies; if employee is married, B applies.
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-8
SEMIMONTHLY PAYROLL PERIOD
Value of each regular withholding allowance …......................................
$ 47.67
Extra lump sum withholding allowance amount …..................................
$181.25
A. Single Persons - Including Unmarried Heads of Household
Over
$0
$600
1.40% of the excess over
$0
$600
$800
$8.40 plus
3.20% of the excess over
$600
$800
$1,000
$14.80 plus
5.50% of the excess over
$800
$1,000
$1,500
$25.80 plus
6.40% of the excess over
$1,000
$1,500
$2,000
$57.80 plus
6.80% of the excess over
$1,500
$2,000
$5,208
$91.80 plus
7.20% of the excess over
$2,000
$5,208
$7,292
$322.78 plus
7.60% of the excess over
$5,208
$7,292
$481.16 plus
7.90% of the excess over
$7,292
B. Married Persons
Over
$0
$1,200
1.40% of the excess over
$0
$1,200
$1,600
$16.80 plus
3.20% of the excess over
$1,200
$1,600
$2,000
$29.60 plus
5.50% of the excess over
$1,600
$2,000
$3,000
$51.60 plus
6.40% of the excess over
$2,000
$3,000
$4,000
$115.60 plus
6.80% of the excess over
$3,000
$4,000
$10,417
$183.60 plus
7.20% of the excess over
$4,000
$10,417
$14,583
$645.62 plus
7.60% of the excess over
$10,417
$14,583
$962.24 plus
7.90% of the excess over
$14,583
...........................................................
...................................
...................................
...................................
But not over
...................................
...................................
...................................
...................................
If the amount of wages (after
subtracting withholding allowances) is:
The amount of income tax to be withheld shall be:
The amount of income tax to be withheld shall be:
...................................
...................................
...................................
...................................
If the amount of wages (after
subtracting withholding allowances) is:
But not over
...................................
...................................
...........................................................
...................................
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-9
MONTHLY PAYROLL PERIOD
Value of each regular withholding allowance ……………………… ....... $ 95.33
Extra lump sum withholding allowance amount ..................................... $362.50
If the period is monthly, proceed as follows:
Step 1. Deduct from the total wage for the period an amount for the withholding allowance equal to the number of
allowances claimed times $95.33.
a. If employee claims no allowance (zero), no deduction is made. The total wage is used in computing
the amount of tax to be withheld.
b. If employee claims one allowance, deduct $95.33; if two, deduct $190.66; if three, deduct
$285.99; and so forth.
c.
Deduct the extra lump sum withholding allowance amount of $362.50.
(If balance is negative, employee’s wage is fully exempt).
Step 2. Use the amount of wages arrived at in Step 1 to apply the rates shown in A & B below. If employee is single —
unmarried head of household, A applies; if employee is married, B applies.
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-10
MONTHLY PAYROLL PERIOD
Value of each regular withholding allowance …......................................
$ 95.33
Extra lump sum withholding allowance amount …..................................
$362.50
A. Single Persons - Including Unmarried Heads of Household
Over
$0
$1,200
1.40% of the excess over
$0
$1,200
$1,600
$16.80 plus
3.20% of the excess over
$1,200
$1,600
$2,000
$29.60 plus
5.50% of the excess over
$1,600
$2,000
$3,000
$51.60 plus
6.40% of the excess over
$2,000
$3,000
$4,000
$115.60 plus
6.80% of the excess over
$3,000
$4,000
$10,417
$183.60 plus
7.20% of the excess over
$4,000
$10,417
$14,583
$645.62 plus
7.60% of the excess over
$10,417
$14,583
$962.24 plus
7.90% of the excess over
$14,583
B. Married Persons
Over
$0
$2,400
1.40% of the excess over
$0
$2,400
$3,200
$33.60 plus
3.20% of the excess over
$2,400
$3,200
$4,000
$59.20 plus
5.50% of the excess over
$3,200
$4,000
$6,000
$103.20 plus
6.40% of the excess over
$4,000
$6,000
$8,000
$231.20 plus
6.80% of the excess over
$6,000
$8,000
$20,833
$367.20 plus
7.20% of the excess over
$8,000
$20,833
$29,167
$1,291.18 plus
7.60% of the excess over
$20,833
$29,167
$1,924.56 plus
7.90% of the excess over
$29,167
...........................................................
...................................
...................................
...................................
...................................
If the amount of wages (after
subtracting withholding allowances) is:
...................................
...................................
...................................
...................................
...................................
But not over
If the amount of wages (after
subtracting withholding allowances) is:
The amount of income tax to be withheld shall be:
The amount of income tax to be withheld shall be:
...................................
...................................
But not over
...................................
...................................
...........................................................
...................................
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-11
DAILY OR MISCELLANEOUS PAYROLL PERIOD
Value of each regular withholding allowance ......................................... $ 3.13
Extra lump sum withholding allowance amount ..................................... $11.92
If the period is daily or miscellaneous, or if there is no payroll period using the daily wage, or the average wage per day,
as instructed, proceed as follows:
Step 1. Deduct from the total wage for the period an amount for the withholding allowance equal to the number of
allowances claimed times $3.13.
a. If employee claims no allowance (zero), no deduction is made. The total wage is used in computing
the amount of tax to be withheld.
b. If employee claims one allowance, deduct $3.13; if two, deduct $6.26; if three, deduct $9.39; and so forth.
c.
Deduct the extra lump sum withholding allowance amount of $11.92.
(If balance is negative, employee’s wage is fully exempt).
Step 2. Use the amount of wages arrived at in Step 1 to apply the rates shown in A & B below. If employee is single —
unmarried head of household, A applies; if employee is married, B applies.
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-12
DAILY OR MISCELLANEOUS PAYROLL PERIOD
Value of each regular withholding allowance............................................................. $ 3.13
Extra lump sum withholding allowance amount ......................................................... $11.92
A. Single Persons - Including Unmarried Heads of Household
Over
$0
$39
1.40% of the excess over
$0
$39
$53
$0.55 plus
3.20% of the excess over
$39
$53
$66
$1.00 plus
5.50% of the excess over
$53
$66
$99
$1.72 plus
6.40% of the excess over
$66
$99
$132
$3.83 plus
6.80% of the excess over
$99
$132
$342
$6.07 plus
7.20% of the excess over
$132
$342
$479
$21.19 plus
7.60% of the excess over
$342
$479
$31.60 plus
7.90% of the excess over
$479
B. Married Persons
Over
$0
$79
1.40% of the excess over
$0
$79
$105
$1.11 plus
3.20% of the excess over
$79
$105
$132
$1.94 plus
5.50% of the excess over
$105
$132
$197
$3.43 plus
6.40% of the excess over
$132
$197
$263
$7.59 plus
6.80% of the excess over
$197
$263
$685
$12.08 plus
7.20% of the excess over
$263
$685
$959
$42.46 plus
7.60% of the excess over
$685
$959
$63.28 plus
7.90% of the excess over
$959
...........................................................
...................................
If the amount of wages (after
subtracting withholding allowances) is:
But not over
...................................
...................................
The amount of income tax to be withheld shall be:
The amount of income tax to be withheld shall be:
...................................
...................................
...........................................................
...................................
...................................
...................................
...................................
If the amount of wages (after
subtracting withholding allowances) is:
...................................
...................................
...................................
...................................
...................................
But not over
0
1
2
3
4
5
6
7
8
9
10
or more
0
120
0
0
0
0
0
0
0
0
0
0
0
120
140
1
0
0
0
0
0
0
0
0
0
0
140
160
1
1
0
0
0
0
0
0
0
0
0
160
180
1
1
1
0
0
0
0
0
0
0
0
180
200
1
1
1
1
0
0
0
0
0
0
0
200
220
2
1
1
1
1
0
0
0
0
0
0
220
240
2
2
1
1
1
1
0
0
0
0
0
240
260
2
2
2
1
1
1
0
0
0
0
0
260
280
3
2
2
2
1
1
1
0
0
0
0
280
300
3
3
2
2
2
1
1
1
0
0
0
300
320
3
3
3
2
2
2
1
1
1
0
0
320
340
3
3
3
3
2
2
2
1
1
1
0
340
360
4
3
3
3
2
2
2
2
1
1
1
360
380
4
4
3
3
3
2
2
2
2
1
1
380
400
5
4
4
3
3
3
2
2
2
2
1
400
420
5
5
4
4
3
3
3
2
2
2
1
420
440
6
5
5
4
4
3
3
3
2
2
2
440
460
7
6
5
5
4
4
3
3
3
2
2
460
480
8
7
6
5
5
4
4
3
3
3
2
480
500
9
8
7
6
5
4
4
4
3
3
3
500
520
10
9
8
7
6
5
4
4
4
3
3
520
540
11
10
9
7
6
6
5
4
4
3
3
540
560
12
11
10
9
7
6
6
5
4
4
3
560
580
13
12
11
10
8
7
6
6
5
4
4
580
600
15
13
12
11
10
8
7
6
6
5
4
600
620
16
15
13
12
11
9
8
7
6
6
5
620
640
17
16
15
13
12
11
9
8
7
6
5
640
660
19
17
16
14
13
12
10
9
8
7
6
660
680
20
18
17
16
14
13
12
10
9
8
7
Weekly PAYROLL PERIOD
For Calendar Year 2027
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-13
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2027
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
680
700
21
20
18
17
16
14
13
11
10
9
8
700
720
22
21
20
18
17
15
14
13
11
10
9
720
740
24
22
21
20
18
17
15
14
12
11
10
740
760
25
24
22
21
19
18
17
15
14
12
11
760
780
26
25
23
22
21
19
18
16
15
14
12
780
800
28
26
25
23
22
21
19
18
16
15
13
800
820
29
27
26
25
23
22
20
19
18
16
15
820
840
30
29
27
26
25
23
22
20
19
17
16
840
860
32
30
29
27
26
24
23
22
20
19
17
860
880
33
32
30
29
27
26
24
23
21
20
19
880
900
34
33
31
30
28
27
26
24
23
21
20
900
920
36
34
33
31
30
28
27
25
24
23
21
920
940
37
36
34
33
31
30
28
27
25
24
22
940
960
39
37
36
34
33
31
30
28
27
25
24
960
980
40
38
37
35
34
32
31
29
28
26
25
980
1,000
41
40
38
37
35
34
32
31
29
28
26
1,000
1,020
43
41
40
38
37
35
34
32
31
29
28
1,020
1,040
44
42
41
39
38
36
35
33
32
30
29
1,040
1,060
45
44
42
41
39
38
36
35
33
32
30
1,060
1,080
47
45
44
42
41
39
38
36
35
33
32
1,080
1,100
48
47
45
44
42
41
39
38
36
35
33
1,100
1,120
50
48
47
45
43
42
40
39
37
36
34
1,120
1,140
51
50
48
46
45
43
42
40
39
37
36
1,140
1,160
53
51
50
48
46
45
43
42
40
39
37
1,160
1,180
54
53
51
49
48
46
45
43
42
40
39
1,180
1,200
56
54
52
51
49
48
46
44
43
41
40
1,200
1,220
57
55
54
52
51
49
48
46
44
43
41
1,220
1,240
58
57
55
54
52
51
49
47
46
44
43
1,240
1,260
60
58
57
55
54
52
50
49
47
46
44
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-14
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2027
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
1,260
1,280
61
60
58
57
55
53
52
50
49
47
45
1,280
1,300
63
61
60
58
56
55
53
52
50
49
47
1,300
1,320
64
63
61
59
58
56
55
53
52
50
48
1,320
1,340
66
64
62
61
59
58
56
55
53
51
50
1,340
1,360
67
66
64
62
61
59
58
56
54
53
51
1,360
1,380
69
67
65
64
62
61
59
57
56
54
53
1,380
1,400
70
68
67
65
64
62
60
59
57
56
54
1,400
1,420
71
70
68
67
65
63
62
60
59
57
56
1,420
1,440
73
71
70
68
67
65
63
62
60
59
57
1,440
1,460
74
73
71
70
68
66
65
63
62
60
58
1,460
1,480
76
74
73
71
69
68
66
65
63
61
60
1,480
1,500
77
76
74
72
71
69
68
66
64
63
61
1,500
1,520
79
77
75
74
72
71
69
68
66
64
63
1,520
1,540
80
78
77
75
74
72
71
69
67
66
64
1,540
1,560
81
80
78
77
75
74
72
70
69
67
66
1,560
1,580
83
81
80
78
77
75
73
72
70
69
67
1,580
1,600
84
83
81
80
78
76
75
73
72
70
69
1,600
1,620
86
84
83
81
79
78
76
75
73
72
70
1,620
1,640
87
86
84
82
81
79
78
76
75
73
71
1,640
1,660
89
87
86
84
82
81
79
78
76
74
73
1,660
1,680
90
89
87
85
84
82
81
79
77
76
74
1,680
1,700
92
90
88
87
85
84
82
80
79
77
76
1,700
1,720
93
91
90
88
87
85
84
82
80
79
77
1,720
1,740
94
93
91
90
88
87
85
83
82
80
79
1,740
1,760
96
94
93
91
90
88
86
85
83
82
80
1,760
1,780
97
96
94
93
91
89
88
86
85
83
81
1,780
1,800
99
97
96
94
92
91
89
88
86
85
83
1,800
1,820
100
99
97
95
94
92
91
89
88
86
84
1,820
1,840
102
100
98
97
95
94
92
91
89
87
86
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-15
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2027
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
1,840
1,860
103
102
100
98
97
95
94
92
90
89
87
1,860
1,880
105
103
101
100
98
97
95
93
92
90
89
1,880
1,900
106
104
103
101
100
98
96
95
93
92
90
1,900
1,920
107
106
104
103
101
99
98
96
95
93
92
1,920
1,940
109
107
106
104
103
101
99
98
96
95
93
1,940
1,960
110
109
107
106
104
102
101
99
98
96
94
1,960
1,980
112
110
109
107
105
104
102
101
99
97
96
1,980
2,000
113
112
110
108
107
105
104
102
100
99
97
2,000
2,020
115
113
111
110
108
107
105
104
102
100
99
2,020
2,040
116
114
113
111
110
108
107
105
103
102
100
2,040
2,060
117
116
114
113
111
110
108
106
105
103
102
2,060
2,080
119
117
116
114
113
111
109
108
106
105
103
2,080
2,100
120
119
117
116
114
112
111
109
108
106
105
2,100
2,120
122
120
119
117
115
114
112
111
109
108
106
2,120
2,140
123
122
120
118
117
115
114
112
111
109
107
2,140
2,160
125
123
122
120
118
117
115
114
112
110
109
2,160
2,180
126
125
123
121
120
118
117
115
113
112
110
2,180
2,200
128
126
124
123
121
120
118
116
115
113
112
2,200
2,220
129
127
126
124
123
121
120
118
116
115
113
2,220
2,240
130
129
127
126
124
123
121
119
118
116
115
2,240
2,260
132
130
129
127
126
124
122
121
119
118
116
2,260
2,280
133
132
130
129
127
125
124
122
121
119
117
2,280
2,300
135
133
132
130
128
127
125
124
122
121
119
2,300
2,320
136
135
133
131
130
128
127
125
124
122
120
2,320
2,340
138
136
134
133
131
130
128
127
125
123
122
2,340
2,360
139
138
136
134
133
131
130
128
126
125
123
2,360
2,380
141
139
137
136
134
133
131
129
128
126
125
2,380
2,400
142
140
139
137
136
134
132
131
129
128
126
2,400
2,420
143
142
140
139
137
135
134
132
131
129
128
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-16
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2027
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
2,420
2,440
145
143
142
140
139
137
135
134
132
131
129
2,440
2,460
146
145
143
142
140
138
137
135
134
132
130
2,460
2,480
148
146
145
143
141
140
138
137
135
133
132
2,480
2,500
149
148
146
144
143
141
140
138
136
135
133
2,500
2,520
151
149
147
146
144
143
141
140
138
136
135
2,520
2,540
152
151
149
147
146
144
143
141
139
138
136
2,540
2,560
154
152
150
149
147
146
144
142
141
139
138
2,560
2,580
155
154
152
150
149
147
145
144
142
141
139
2,580
2,600
157
155
153
152
150
148
147
145
144
142
141
2,600
2,620
158
157
155
153
152
150
148
147
145
144
142
2,620
2,640
160
158
156
155
153
151
150
148
147
145
143
2,640
2,660
161
160
158
156
155
153
151
150
148
146
145
2,660
2,680
163
161
160
158
156
154
153
151
149
148
146
2,680
2,700
164
163
161
159
158
156
154
153
151
149
148
2,700
2,720
166
164
163
161
159
158
156
154
153
151
149
2,720
2,740
167
166
164
162
161
159
157
156
154
152
151
2,740
2,760
169
167
166
164
162
161
159
157
156
154
152
2,760
2,780
170
169
167
165
164
162
160
159
157
155
154
2,780
2,800
172
170
169
167
165
164
162
160
159
157
155
2,800
2,820
173
172
170
168
167
165
163
162
160
158
157
2,820
2,840
175
173
172
170
168
167
165
163
162
160
158
2,840
2,860
177
175
173
172
170
168
167
165
163
161
160
2,860
2,880
178
176
175
173
171
170
168
166
165
163
161
2,880
2,900
180
178
176
175
173
171
170
168
166
165
163
2,900
2,920
181
179
178
176
174
173
171
169
168
166
164
2,920
2,940
183
181
179
178
176
174
173
171
169
168
166
2,940
2,960
184
182
181
179
177
176
174
172
171
169
167
2,960
2,980
186
184
182
181
179
177
176
174
172
171
169
2,980
3,000
187
186
184
182
180
179
177
175
174
172
170
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-17
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2027
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
3,000
3,020
189
187
185
184
182
180
179
177
175
174
172
3,020
3,040
190
189
187
185
184
182
180
179
177
175
173
3,040
3,060
192
190
188
187
185
183
182
180
178
177
175
3,060
3,080
193
192
190
188
187
185
183
182
180
178
177
3,080
3,100
195
193
191
190
188
186
185
183
181
180
178
3,100
3,120
196
195
193
191
190
188
186
185
183
181
180
3,120
3,140
198
196
194
193
191
189
188
186
184
183
181
3,140
3,160
199
198
196
194
193
191
189
188
186
184
183
3,160
3,180
201
199
198
196
194
192
191
189
187
186
184
3,180
3,200
202
201
199
197
196
194
192
191
189
187
186
3,200
3,220
204
202
201
199
197
196
194
192
191
189
187
3,220
3,240
205
204
202
200
199
197
195
194
192
190
189
3,240
3,260
207
205
204
202
200
199
197
195
194
192
190
3,260
3,280
208
207
205
203
202
200
198
197
195
193
192
3,280
3,300
210
208
207
205
203
202
200
198
197
195
193
3,300
3,320
211
210
208
206
205
203
201
200
198
196
195
3,320
3,340
213
211
210
208
206
205
203
201
200
198
196
3,340
3,360
215
213
211
210
208
206
205
203
201
199
198
3,360
3,380
216
214
213
211
209
208
206
204
203
201
199
3,380
3,400
218
216
214
213
211
209
208
206
204
203
201
3,400
3,420
219
217
216
214
212
211
209
207
206
204
202
3,420
3,440
221
219
217
216
214
212
211
209
207
206
204
3,440
3,460
222
220
219
217
215
214
212
210
209
207
205
3,460
3,480
224
222
220
219
217
215
214
212
210
209
207
3,480
3,500
225
224
222
220
218
217
215
213
212
210
208
3,500
3,520
227
225
223
222
220
218
217
215
213
212
210
3,520
3,540
228
227
225
223
222
220
218
217
215
213
211
3,540
3,560
230
228
227
225
223
221
220
218
216
215
213
3,560
3,580
232
230
228
226
225
223
221
220
218
216
215
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-18
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2027
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
3,580
3,600
233
231
230
228
226
225
223
221
219
218
216
3,600
3,620
235
233
231
230
228
226
224
223
221
219
218
3,620
3,640
236
235
233
231
229
228
226
224
222
221
219
3,640
3,660
238
236
234
233
231
229
228
226
224
222
221
3,660
3,680
240
238
236
234
233
231
229
227
226
224
222
3,680
3,700
241
239
238
236
234
232
231
229
227
225
224
3,700
3,720
243
241
239
237
236
234
232
231
229
227
225
3,720
3,740
244
243
241
239
237
236
234
232
230
229
227
3,740
3,760
246
244
242
241
239
237
235
234
232
230
228
3,760
3,780
247
246
244
242
240
239
237
235
234
232
230
3,780
3,800
249
247
246
244
242
240
239
237
235
233
232
3,800
3,820
251
249
247
245
244
242
240
238
237
235
233
3,820
3,840
252
250
249
247
245
243
242
240
238
237
235
3,840
3,860
254
252
250
249
247
245
243
242
240
238
236
3,860
3,880
255
254
252
250
248
247
245
243
241
240
238
3,880
3,900
257
255
253
252
250
248
246
245
243
241
240
3,900
3,920
258
257
255
253
252
250
248
246
245
243
241
3,920
3,940
260
258
257
255
253
251
250
248
246
244
243
3,940
3,960
262
260
258
256
255
253
251
249
248
246
244
3,960
3,980
263
261
260
258
256
255
253
251
249
248
246
3,980
4,000
265
263
261
260
258
256
254
253
251
249
247
4,000 & over
266
264
262
260
259
257
255
253
252
250
248
7.9% of excess over $4,000 plus
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-19
0
1
2
3
4
5
6
7
8
9
10
or more
0
120
0
0
0
0
0
0
0
0
0
0
0
120
140
1
0
0
0
0
0
0
0
0
0
0
140
160
1
1
0
0
0
0
0
0
0
0
0
160
180
1
1
1
0
0
0
0
0
0
0
0
180
200
1
1
1
1
0
0
0
0
0
0
0
200
220
2
1
1
1
1
0
0
0
0
0
0
220
240
2
2
1
1
1
1
0
0
0
0
0
240
260
2
2
2
1
1
1
0
0
0
0
0
260
280
3
2
2
2
1
1
1
0
0
0
0
280
300
3
3
2
2
2
1
1
1
0
0
0
300
320
3
3
3
2
2
2
1
1
1
0
0
320
340
3
3
3
3
2
2
2
1
1
1
0
340
360
4
3
3
3
2
2
2
2
1
1
1
360
380
4
4
3
3
3
2
2
2
2
1
1
380
400
4
4
4
3
3
3
2
2
2
2
1
400
420
5
4
4
4
3
3
3
2
2
2
1
420
440
5
5
4
4
4
3
3
3
2
2
2
440
460
5
5
5
4
4
4
3
3
3
2
2
460
480
5
5
5
4
4
4
4
3
3
3
2
480
500
6
5
5
5
4
4
4
4
3
3
3
500
520
6
6
5
5
5
4
4
4
4
3
3
520
540
6
6
6
5
5
5
4
4
4
3
3
540
560
7
6
6
6
5
5
5
4
4
4
3
560
580
7
7
6
6
6
5
5
5
4
4
4
580
600
7
7
6
6
6
6
5
5
5
4
4
600
620
7
7
7
6
6
6
6
5
5
5
4
620
640
8
7
7
7
6
6
6
5
5
5
5
640
660
8
8
7
7
7
6
6
6
5
5
5
660
680
9
8
8
7
7
7
6
6
6
5
5
Weekly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-20
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
680
700
9
9
8
8
7
7
7
6
6
6
5
700
720
10
9
9
8
8
7
7
7
6
6
6
720
740
11
10
9
9
8
8
7
7
7
6
6
740
760
11
11
10
9
9
8
7
7
7
7
6
760
780
12
11
11
10
9
8
8
7
7
7
7
780
800
13
12
11
11
10
9
8
8
7
7
7
800
820
13
13
12
11
10
10
9
8
8
7
7
820
840
14
13
13
12
11
10
10
9
8
8
7
840
860
15
14
13
12
12
11
10
10
9
8
8
860
880
16
15
14
13
12
12
11
10
10
9
8
880
900
17
16
15
14
13
12
12
11
10
9
9
900
920
19
17
16
15
14
13
12
12
11
10
9
920
940
20
18
17
16
15
14
13
12
11
11
10
940
960
21
19
18
17
16
15
14
13
12
11
11
960
980
22
21
19
18
17
16
15
13
13
12
11
980
1,000
23
22
20
19
18
17
16
14
13
13
12
1,000
1,020
24
23
22
20
19
18
17
16
14
13
13
1,020
1,040
25
24
23
21
20
19
18
17
15
14
13
1,040
1,060
27
25
24
23
21
20
19
18
17
15
14
1,060
1,080
28
26
25
24
22
21
20
19
18
16
15
1,080
1,100
29
28
26
25
24
22
21
20
19
18
16
1,100
1,120
30
29
28
26
25
23
22
21
20
19
17
1,120
1,140
32
30
29
28
26
25
23
22
21
20
19
1,140
1,160
33
32
30
29
27
26
25
23
22
21
20
1,160
1,180
34
33
31
30
29
27
26
24
23
22
21
1,180
1,200
36
34
33
31
30
29
27
26
24
23
22
1,200
1,220
37
35
34
33
31
30
28
27
26
24
23
1,220
1,240
38
37
35
34
32
31
30
28
27
25
24
1,240
1,260
39
38
37
35
34
32
31
30
28
27
25
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-21
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
1,260
1,280
41
39
38
36
35
34
32
31
29
28
27
1,280
1,300
42
41
39
38
36
35
34
32
31
29
28
1,300
1,320
43
42
40
39
38
36
35
33
32
31
29
1,320
1,340
45
43
42
40
39
37
36
35
33
32
30
1,340
1,360
46
44
43
42
40
39
37
36
35
33
32
1,360
1,380
47
46
44
43
41
40
39
37
36
34
33
1,380
1,400
48
47
46
44
43
41
40
39
37
36
34
1,400
1,420
50
48
47
45
44
43
41
40
38
37
36
1,420
1,440
51
50
48
47
45
44
42
41
40
38
37
1,440
1,460
52
51
49
48
47
45
44
42
41
40
38
1,460
1,480
53
52
51
49
48
46
45
44
42
41
39
1,480
1,500
55
53
52
51
49
48
46
45
44
42
41
1,500
1,520
56
55
53
52
50
49
48
46
45
43
42
1,520
1,540
58
56
55
53
52
50
49
47
46
45
43
1,540
1,560
59
57
56
54
53
52
50
49
47
46
45
1,560
1,580
60
59
57
56
54
53
51
50
49
47
46
1,580
1,600
62
60
59
57
56
54
53
51
50
48
47
1,600
1,620
63
62
60
59
57
56
54
53
51
50
48
1,620
1,640
64
63
61
60
58
57
55
54
52
51
50
1,640
1,660
66
64
63
61
60
58
57
55
54
52
51
1,660
1,680
67
66
64
63
61
60
58
57
55
54
52
1,680
1,700
68
67
65
64
62
61
59
58
56
55
53
1,700
1,720
70
68
67
65
64
62
61
59
58
56
55
1,720
1,740
71
70
68
67
65
64
62
61
59
58
56
1,740
1,760
73
71
70
68
67
65
64
62
61
59
58
1,760
1,780
74
72
71
69
68
66
65
63
62
60
59
1,780
1,800
75
74
72
71
69
68
66
65
63
62
60
1,800
1,820
77
75
74
72
71
69
68
66
65
63
62
1,820
1,840
78
76
75
73
72
70
69
67
66
65
63
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-22
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
1,840
1,860
79
78
76
75
73
72
70
69
67
66
64
1,860
1,880
81
79
78
76
75
73
72
70
69
67
66
1,880
1,900
82
81
79
78
76
75
73
72
70
69
67
1,900
1,920
83
82
80
79
77
76
74
73
71
70
68
1,920
1,940
85
83
82
80
79
77
76
74
73
71
70
1,940
1,960
86
85
83
82
80
79
77
76
74
73
71
1,960
1,980
88
86
84
83
82
80
79
77
76
74
73
1,980
2,000
89
88
86
84
83
81
80
78
77
75
74
2,000
2,020
91
89
87
86
84
83
81
80
78
77
75
2,020
2,040
92
90
89
87
86
84
83
81
80
78
77
2,040
2,060
93
92
90
89
87
85
84
82
81
79
78
2,060
2,080
95
93
92
90
89
87
85
84
82
81
79
2,080
2,100
96
95
93
92
90
88
87
85
84
82
81
2,100
2,120
98
96
95
93
91
90
88
87
85
84
82
2,120
2,140
99
98
96
94
93
91
90
88
87
85
83
2,140
2,160
101
99
97
96
94
93
91
90
88
86
85
2,160
2,180
102
100
99
97
96
94
93
91
89
88
86
2,180
2,200
103
102
100
99
97
96
94
92
91
89
88
2,200
2,220
105
103
102
100
99
97
95
94
92
91
89
2,220
2,240
106
105
103
102
100
98
97
95
94
92
91
2,240
2,260
108
106
105
103
101
100
98
97
95
94
92
2,260
2,280
109
108
106
105
103
101
100
98
97
95
93
2,280
2,300
111
109
108
106
104
103
101
100
98
96
95
2,300
2,320
112
111
109
107
106
104
103
101
99
98
96
2,320
2,340
114
112
110
109
107
106
104
102
101
99
98
2,340
2,360
115
113
112
110
109
107
106
104
102
101
99
2,360
2,380
116
115
113
112
110
109
107
105
104
102
101
2,380
2,400
118
116
115
113
112
110
108
107
105
104
102
2,400
2,420
119
118
116
115
113
111
110
108
107
105
103
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-23
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
2,420
2,440
121
119
118
116
114
113
111
110
108
107
105
2,440
2,460
122
121
119
117
116
114
113
111
110
108
106
2,460
2,480
124
122
120
119
117
116
114
113
111
109
108
2,480
2,500
125
124
122
120
119
117
116
114
112
111
109
2,500
2,520
127
125
123
122
120
119
117
115
114
112
111
2,520
2,540
128
126
125
123
122
120
118
117
115
114
112
2,540
2,560
129
128
126
125
123
121
120
118
117
115
114
2,560
2,580
131
129
128
126
125
123
121
120
118
117
115
2,580
2,600
132
131
129
128
126
124
123
121
120
118
116
2,600
2,620
134
132
131
129
127
126
124
123
121
119
118
2,620
2,640
135
134
132
130
129
127
126
124
123
121
119
2,640
2,660
137
135
133
132
130
129
127
126
124
122
121
2,660
2,680
138
136
135
133
132
130
129
127
125
124
122
2,680
2,700
139
138
136
135
133
132
130
128
127
125
124
2,700
2,720
141
139
138
136
135
133
131
130
128
127
125
2,720
2,740
142
141
139
138
136
134
133
131
130
128
127
2,740
2,760
144
142
141
139
137
136
134
133
131
130
128
2,760
2,780
145
144
142
141
139
137
136
134
133
131
129
2,780
2,800
147
145
144
142
140
139
137
136
134
132
131
2,800
2,820
148
147
145
143
142
140
139
137
135
134
132
2,820
2,840
150
148
146
145
143
142
140
138
137
135
134
2,840
2,860
151
149
148
146
145
143
142
140
138
137
135
2,860
2,880
152
151
149
148
146
145
143
141
140
138
137
2,880
2,900
154
152
151
149
148
146
144
143
141
140
138
2,900
2,920
155
154
152
151
149
147
146
144
143
141
139
2,920
2,940
157
155
154
152
150
149
147
146
144
143
141
2,940
2,960
158
157
155
153
152
150
149
147
146
144
142
2,960
2,980
160
158
156
155
153
152
150
149
147
145
144
2,980
3,000
161
160
158
156
155
153
152
150
148
147
145
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-24
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
3,000
3,020
163
161
159
158
156
155
153
151
150
148
147
3,020
3,040
164
162
161
159
158
156
154
153
151
150
148
3,040
3,060
165
164
162
161
159
157
156
154
153
151
150
3,060
3,080
167
165
164
162
161
159
157
156
154
153
151
3,080
3,100
168
167
165
164
162
160
159
157
156
154
152
3,100
3,120
170
168
167
165
163
162
160
159
157
155
154
3,120
3,140
171
170
168
166
165
163
162
160
159
157
155
3,140
3,160
173
171
169
168
166
165
163
162
160
158
157
3,160
3,180
174
172
171
169
168
166
165
163
161
160
158
3,180
3,200
175
174
172
171
169
168
166
164
163
161
160
3,200
3,220
177
175
174
172
171
169
167
166
164
163
161
3,220
3,240
178
177
175
174
172
170
169
167
166
164
163
3,240
3,260
180
178
177
175
173
172
170
169
167
166
164
3,260
3,280
181
180
178
177
175
173
172
170
169
167
165
3,280
3,300
183
181
180
178
176
175
173
172
170
168
167
3,300
3,320
184
183
181
179
178
176
175
173
171
170
168
3,320
3,340
186
184
182
181
179
178
176
174
173
171
170
3,340
3,360
187
185
184
182
181
179
178
176
174
173
171
3,360
3,380
188
187
185
184
182
181
179
177
176
174
173
3,380
3,400
190
188
187
185
184
182
180
179
177
176
174
3,400
3,420
191
190
188
187
185
183
182
180
179
177
175
3,420
3,440
193
191
190
188
186
185
183
182
180
179
177
3,440
3,460
194
193
191
189
188
186
185
183
182
180
178
3,460
3,480
196
194
192
191
189
188
186
185
183
181
180
3,480
3,500
197
196
194
192
191
189
188
186
184
183
181
3,500
3,520
199
197
195
194
192
191
189
187
186
184
183
3,520
3,540
200
198
197
195
194
192
190
189
187
186
184
3,540
3,560
201
200
198
197
195
193
192
190
189
187
186
3,560
3,580
203
201
200
198
197
195
193
192
190
189
187
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-25
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
3,580
3,600
204
203
201
200
198
196
195
193
192
190
188
3,600
3,620
206
204
203
201
199
198
196
195
193
191
190
3,620
3,640
207
206
204
202
201
199
198
196
195
193
191
3,640
3,660
209
207
205
204
202
201
199
198
196
194
193
3,660
3,680
210
208
207
205
204
202
201
199
197
196
194
3,680
3,700
211
210
208
207
205
204
202
200
199
197
196
3,700
3,720
213
211
210
208
207
205
203
202
200
199
197
3,720
3,740
214
213
211
210
208
206
205
203
202
200
199
3,740
3,760
216
214
213
211
209
208
206
205
203
202
200
3,760
3,780
217
216
214
213
211
209
208
206
205
203
201
3,780
3,800
219
217
216
214
212
211
209
208
206
204
203
3,800
3,820
220
219
217
215
214
212
211
209
207
206
204
3,820
3,840
222
220
218
217
215
214
212
210
209
207
206
3,840
3,860
223
221
220
218
217
215
214
212
210
209
207
3,860
3,880
224
223
221
220
218
217
215
213
212
210
209
3,880
3,900
226
224
223
221
220
218
216
215
213
212
210
3,900
3,920
227
226
224
223
221
219
218
216
215
213
211
3,920
3,940
229
227
226
224
222
221
219
218
216
215
213
3,940
3,960
230
229
227
225
224
222
221
219
218
216
214
3,960
3,980
232
230
228
227
225
224
222
221
219
217
216
3,980
4,000
233
232
230
228
227
225
224
222
220
219
217
4,000
4,020
235
233
231
230
228
227
225
223
222
220
219
4,020
4,040
236
234
233
231
230
228
226
225
223
222
220
4,040
4,060
237
236
234
233
231
229
228
226
225
223
222
4,060
4,080
239
237
236
234
233
231
229
228
226
225
223
4,080
4,100
240
239
237
236
234
232
231
229
228
226
224
4,100
4,120
242
240
239
237
235
234
232
231
229
227
226
4,120
4,140
243
242
240
238
237
235
234
232
231
229
227
4,140
4,160
245
243
241
240
238
237
235
234
232
230
229
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-26
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
4,160
4,180
246
244
243
241
240
238
237
235
233
232
230
4,180
4,200
247
246
244
243
241
240
238
236
235
233
232
4,200
4,220
249
247
246
244
243
241
239
238
236
235
233
4,220
4,240
250
249
247
246
244
242
241
239
238
236
235
4,240
4,260
252
250
249
247
245
244
242
241
239
238
236
4,260
4,280
253
252
250
249
247
245
244
242
241
239
237
4,280
4,300
255
253
252
250
248
247
245
244
242
240
239
4,300
4,320
256
255
253
251
250
248
247
245
243
242
240
4,320
4,340
258
256
254
253
251
250
248
246
245
243
242
4,340
4,360
259
257
256
254
253
251
250
248
246
245
243
4,360
4,380
260
259
257
256
254
253
251
249
248
246
245
4,380
4,400
262
260
259
257
256
254
252
251
249
248
246
4,400
4,420
263
262
260
259
257
255
254
252
251
249
247
4,420
4,440
265
263
262
260
258
257
255
254
252
251
249
4,440
4,460
266
265
263
261
260
258
257
255
254
252
250
4,460
4,480
268
266
264
263
261
260
258
257
255
253
252
4,480
4,500
269
268
266
264
263
261
260
258
256
255
253
4,500
4,520
271
269
267
266
264
263
261
259
258
256
255
4,520
4,540
272
270
269
267
266
264
262
261
259
258
256
4,540
4,560
273
272
270
269
267
265
264
262
261
259
258
4,560
4,580
275
273
272
270
269
267
265
264
262
261
259
4,580
4,600
276
275
273
272
270
268
267
265
264
262
260
4,600
4,620
278
276
275
273
271
270
268
267
265
263
262
4,620
4,640
279
278
276
274
273
271
270
268
267
265
263
4,640
4,660
281
279
277
276
274
273
271
270
268
266
265
4,660
4,680
282
280
279
277
276
274
273
271
269
268
266
4,680
4,700
283
282
280
279
277
276
274
272
271
269
268
4,700
4,720
285
283
282
280
279
277
275
274
272
271
269
4,720
4,740
286
285
283
282
280
278
277
275
274
272
271
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-27
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
4,740
4,760
288
286
285
283
281
280
278
277
275
274
272
4,760
4,780
289
288
286
285
283
281
280
278
277
275
273
4,780
4,800
291
289
288
286
284
283
281
280
278
276
275
4,800
4,820
292
291
289
287
286
284
283
281
279
278
276
4,820
4,840
294
292
290
289
287
286
284
282
281
279
278
4,840
4,860
295
293
292
290
289
287
286
284
282
281
279
4,860
4,880
296
295
293
292
290
289
287
285
284
282
281
4,880
4,900
298
296
295
293
292
290
288
287
285
284
282
4,900
4,920
299
298
296
295
293
291
290
288
287
285
283
4,920
4,940
301
299
298
296
294
293
291
290
288
287
285
4,940
4,960
302
301
299
297
296
294
293
291
290
288
286
4,960
4,980
304
302
301
299
297
296
294
293
291
289
288
4,980
5,000
305
304
302
300
299
297
296
294
292
291
289
5,000
5,020
307
305
304
302
300
299
297
295
294
292
291
5,020
5,040
309
307
305
304
302
300
298
297
295
294
292
5,040
5,060
310
308
307
305
303
302
300
298
297
295
294
5,060
5,080
312
310
308
307
305
303
302
300
298
297
295
5,080
5,100
313
311
310
308
306
305
303
301
300
298
296
5,100
5,120
315
313
311
310
308
306
305
303
301
300
298
5,120
5,140
316
314
313
311
309
308
306
304
303
301
299
5,140
5,160
318
316
314
313
311
309
308
306
304
303
301
5,160
5,180
319
317
316
314
312
311
309
307
306
304
302
5,180
5,200
321
319
317
316
314
312
311
309
307
306
304
5,200
5,220
322
321
319
317
316
314
312
311
309
307
305
5,220
5,240
324
322
320
319
317
315
314
312
310
309
307
5,240
5,260
325
324
322
320
319
317
315
314
312
310
309
5,260
5,280
327
325
323
322
320
318
317
315
313
312
310
5,280
5,300
328
327
325
323
322
320
318
317
315
313
312
5,300
5,320
330
328
326
325
323
321
320
318
316
315
313
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-28
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
5,320
5,340
331
330
328
326
325
323
321
320
318
316
315
5,340
5,360
333
331
330
328
326
324
323
321
319
318
316
5,360
5,380
334
333
331
329
328
326
324
323
321
319
318
5,380
5,400
336
334
333
331
329
328
326
324
323
321
319
5,400
5,420
337
336
334
332
331
329
327
326
324
322
321
5,420
5,440
339
337
336
334
332
331
329
327
326
324
322
5,440
5,460
340
339
337
335
334
332
330
329
327
325
324
5,460
5,480
342
340
339
337
335
334
332
330
329
327
325
5,480
5,500
343
342
340
338
337
335
333
332
330
328
327
5,500
5,520
345
343
342
340
338
337
335
333
332
330
328
5,520
5,540
347
345
343
342
340
338
336
335
333
331
330
5,540
5,560
348
346
345
343
341
340
338
336
335
333
331
5,560
5,580
350
348
346
345
343
341
340
338
336
335
333
5,580
5,600
351
349
348
346
344
343
341
339
338
336
334
5,600
5,620
353
351
349
348
346
344
343
341
339
338
336
5,620
5,640
354
352
351
349
347
346
344
342
341
339
337
5,640
5,660
356
354
352
351
349
347
346
344
342
341
339
5,660
5,680
357
355
354
352
350
349
347
345
344
342
340
5,680
5,700
359
357
355
354
352
350
349
347
345
344
342
5,700
5,720
360
359
357
355
354
352
350
349
347
345
343
5,720
5,740
362
360
358
357
355
353
352
350
348
347
345
5,740
5,760
363
362
360
358
357
355
353
352
350
348
347
5,760
5,780
365
363
361
360
358
356
355
353
351
350
348
5,780
5,800
366
365
363
361
360
358
356
355
353
351
350
5,800
5,820
368
366
364
363
361
359
358
356
354
353
351
5,820
5,840
369
368
366
364
363
361
359
358
356
354
353
5,840
5,860
371
369
368
366
364
362
361
359
357
356
354
5,860
5,880
372
371
369
367
366
364
362
361
359
357
356
5,880
5,900
374
372
371
369
367
366
364
362
361
359
357
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-29
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
5,900
5,920
375
374
372
370
369
367
365
364
362
360
359
5,920
5,940
377
375
374
372
370
369
367
365
364
362
360
5,940
5,960
378
377
375
373
372
370
368
367
365
363
362
5,960
5,980
380
378
377
375
373
372
370
368
367
365
363
5,980
6,000
381
380
378
376
375
373
371
370
368
366
365
6,000
6,020
383
381
380
378
376
375
373
371
370
368
366
6,020
6,040
385
383
381
380
378
376
374
373
371
369
368
6,040
6,060
386
384
383
381
379
378
376
374
373
371
369
6,060
6,080
388
386
384
383
381
379
378
376
374
373
371
6,080
6,100
389
387
386
384
382
381
379
377
376
374
372
6,100
6,120
391
389
387
386
384
382
381
379
377
376
374
6,120
6,140
392
390
389
387
385
384
382
380
379
377
375
6,140
6,160
394
392
390
389
387
385
384
382
380
379
377
6,160
6,180
395
393
392
390
388
387
385
383
382
380
378
6,180
6,200
397
395
393
392
390
388
387
385
383
382
380
6,200
6,220
398
397
395
393
392
390
388
387
385
383
381
6,220
6,240
400
398
396
395
393
391
390
388
386
385
383
6,240
6,260
401
400
398
396
395
393
391
390
388
386
385
6,260
6,280
403
401
399
398
396
394
393
391
389
388
386
6,280
6,300
404
403
401
399
398
396
394
393
391
389
388
6,300
6,320
406
404
402
401
399
397
396
394
392
391
389
6,320
6,340
407
406
404
402
401
399
397
396
394
392
391
6,340
6,360
409
407
406
404
402
400
399
397
395
394
392
6,360
6,380
410
409
407
405
404
402
400
399
397
395
394
6,380
6,400
412
410
409
407
405
404
402
400
399
397
395
6,400
6,420
413
412
410
408
407
405
403
402
400
398
397
6,420
6,440
415
413
412
410
408
407
405
403
402
400
398
6,440
6,460
416
415
413
411
410
408
406
405
403
401
400
6,460
6,480
418
416
415
413
411
410
408
406
405
403
401
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-30
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
6,480
6,500
419
418
416
414
413
411
409
408
406
404
403
6,500
6,520
421
419
418
416
414
413
411
409
408
406
404
6,520
6,540
423
421
419
418
416
414
412
411
409
407
406
6,540
6,560
424
422
421
419
417
416
414
412
411
409
407
6,560
6,580
426
424
422
421
419
417
416
414
412
411
409
6,580
6,600
427
425
424
422
420
419
417
415
414
412
410
6,600
6,620
429
427
425
424
422
420
419
417
415
414
412
6,620
6,640
430
428
427
425
423
422
420
418
417
415
413
6,640
6,660
432
430
428
427
425
423
422
420
418
417
415
6,660
6,680
433
431
430
428
426
425
423
421
420
418
416
6,680
6,700
435
433
431
430
428
426
425
423
421
420
418
6,700
6,720
436
435
433
431
430
428
426
425
423
421
419
6,720
6,740
438
436
434
433
431
429
428
426
424
423
421
6,740
6,760
439
438
436
434
433
431
429
428
426
424
423
6,760
6,780
441
439
437
436
434
432
431
429
427
426
424
6,780
6,800
442
441
439
437
436
434
432
431
429
427
426
6,800
6,820
444
442
440
439
437
435
434
432
430
429
427
6,820
6,840
445
444
442
440
439
437
435
434
432
430
429
6,840
6,860
447
445
444
442
440
438
437
435
433
432
430
6,860
6,880
449
447
445
443
442
440
438
437
435
433
432
6,880
6,900
450
448
447
445
443
442
440
438
437
435
433
6,900
6,920
452
450
448
446
445
443
441
440
438
436
435
6,920
6,940
453
452
450
448
446
445
443
441
440
438
436
6,940
6,960
455
453
451
450
448
446
444
443
441
439
438
6,960
6,980
456
455
453
451
449
448
446
444
443
441
439
6,980
7,000
458
456
455
453
451
449
448
446
444
442
441
7,000
7,020
460
458
456
454
453
451
449
447
446
444
442
7,020
7,040
461
459
458
456
454
452
451
449
447
446
444
7,040
7,060
463
461
459
458
456
454
452
451
449
447
445
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-31
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
7,060
7,080
464
463
461
459
457
456
454
452
450
449
447
7,080
7,100
466
464
462
461
459
457
455
454
452
450
449
7,100 & over
467
465
463
461
460
458
456
455
453
451
449
7.9% of excess over $7,100 plus
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-32
0
1
2
3
4
5
6
7
8
9
10
or more
0
200
0
0
0
0
0
0
0
0
0
0
0
200
220
1
0
0
0
0
0
0
0
0
0
0
220
240
1
0
0
0
0
0
0
0
0
0
0
240
260
1
1
0
0
0
0
0
0
0
0
0
260
280
1
1
0
0
0
0
0
0
0
0
0
280
300
2
1
0
0
0
0
0
0
0
0
0
300
320
2
1
1
0
0
0
0
0
0
0
0
320
340
2
2
1
0
0
0
0
0
0
0
0
340
360
3
2
1
1
0
0
0
0
0
0
0
360
380
3
2
2
1
0
0
0
0
0
0
0
380
400
3
3
2
1
1
0
0
0
0
0
0
400
420
3
3
2
2
1
0
0
0
0
0
0
420
440
4
3
2
2
1
1
0
0
0
0
0
440
460
4
3
3
2
1
1
0
0
0
0
0
460
480
4
4
3
2
2
1
1
0
0
0
0
480
500
5
4
3
3
2
1
1
0
0
0
0
500
520
5
4
4
3
2
2
1
0
0
0
0
520
540
5
4
4
3
3
2
1
1
0
0
0
540
560
5
5
4
4
3
2
2
1
0
0
0
560
580
6
5
4
4
3
3
2
1
1
0
0
580
600
6
5
5
4
3
3
2
2
1
0
0
600
620
6
6
5
4
4
3
3
2
1
1
0
620
640
6
6
5
5
4
3
3
2
2
1
0
640
660
7
6
6
5
4
4
3
2
2
1
1
660
680
7
6
6
5
5
4
3
3
2
1
1
680
700
7
7
6
5
5
4
4
3
2
2
1
700
720
8
7
6
6
5
5
4
3
3
2
1
720
740
8
7
7
6
5
5
4
4
3
2
2
740
760
9
8
7
6
6
5
4
4
3
3
2
Biweekly PAYROLL PERIOD
For Calendar Year 2027
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-33
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2027
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
760
780
9
8
7
7
6
5
5
4
4
3
2
780
800
10
9
7
7
6
6
5
4
4
3
3
800
820
11
9
8
7
7
6
5
5
4
3
3
820
840
11
10
8
7
7
6
6
5
4
4
3
840
860
12
10
9
8
7
6
6
5
5
4
3
860
880
13
11
10
8
7
7
6
6
5
4
4
880
900
13
12
10
9
8
7
6
6
5
5
4
900
920
14
12
11
10
8
7
7
6
5
5
4
920
940
15
13
12
10
9
8
7
6
6
5
5
940
960
16
14
12
11
9
8
7
7
6
5
5
960
980
17
15
13
11
10
9
8
7
6
6
5
980
1,000
18
16
14
12
11
9
8
7
7
6
5
1,000
1,020
19
17
15
13
11
10
9
7
7
6
6
1,020
1,040
21
18
16
13
12
11
9
8
7
7
6
1,040
1,060
22
19
17
14
13
11
10
8
7
7
6
1,060
1,080
23
20
18
15
13
12
10
9
8
7
6
1,080
1,100
24
21
19
17
14
13
11
10
8
7
7
1,100
1,120
25
22
20
18
15
13
12
10
9
8
7
1,120
1,140
26
24
21
19
16
14
12
11
10
8
7
1,140
1,160
28
25
22
20
17
15
13
12
10
9
8
1,160
1,180
29
26
23
21
19
16
14
12
11
9
8
1,180
1,200
30
27
25
22
20
17
15
13
11
10
9
1,200
1,220
31
29
26
23
21
18
16
14
12
11
9
1,220
1,240
33
30
27
24
22
19
17
15
13
11
10
1,240
1,260
34
31
28
26
23
21
18
16
13
12
11
1,260
1,280
35
33
30
27
24
22
19
17
14
13
11
1,280
1,300
37
34
31
28
25
23
20
18
15
13
12
1,300
1,320
38
35
32
29
27
24
21
19
17
14
13
1,320
1,340
39
36
34
31
28
25
22
20
18
15
13
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-34
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2027
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
1,340
1,360
40
38
35
32
29
26
24
21
19
16
14
1,360
1,380
42
39
36
33
30
28
25
22
20
17
15
1,380
1,400
43
40
37
35
32
29
26
23
21
19
16
1,400
1,420
44
41
39
36
33
30
27
25
22
20
17
1,420
1,440
46
43
40
37
34
31
29
26
23
21
18
1,440
1,460
47
44
41
38
36
33
30
27
24
22
19
1,460
1,480
48
45
42
40
37
34
31
28
26
23
21
1,480
1,500
49
47
44
41
38
35
33
30
27
24
22
1,500
1,520
51
48
45
42
39
37
34
31
28
25
23
1,520
1,540
52
49
46
44
41
38
35
32
29
27
24
1,540
1,560
53
50
48
45
42
39
36
34
31
28
25
1,560
1,580
55
52
49
46
43
40
38
35
32
29
26
1,580
1,600
56
53
50
47
45
42
39
36
33
30
28
1,600
1,620
57
54
51
49
46
43
40
37
35
32
29
1,620
1,640
59
56
53
50
47
44
41
39
36
33
30
1,640
1,660
60
57
54
51
48
46
43
40
37
34
31
1,660
1,680
61
58
55
52
50
47
44
41
38
36
33
1,680
1,700
63
60
57
54
51
48
45
42
40
37
34
1,700
1,720
64
61
58
55
52
49
47
44
41
38
35
1,720
1,740
65
62
59
57
54
51
48
45
42
39
37
1,740
1,760
67
64
61
58
55
52
49
46
44
41
38
1,760
1,780
68
65
62
59
56
53
50
48
45
42
39
1,780
1,800
70
67
64
61
58
55
52
49
46
43
40
1,800
1,820
71
68
65
62
59
56
53
50
47
45
42
1,820
1,840
72
69
66
63
60
57
54
51
49
46
43
1,840
1,860
74
71
68
65
62
59
56
53
50
47
44
1,860
1,880
75
72
69
66
63
60
57
54
51
48
46
1,880
1,900
76
73
70
67
64
61
58
55
52
50
47
1,900
1,920
78
75
72
69
66
63
60
57
54
51
48
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-35
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2027
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
1,920
1,940
79
76
73
70
67
64
61
58
55
52
49
1,940
1,960
80
77
74
71
68
65
62
59
57
54
51
1,960
1,980
82
79
76
73
70
67
64
61
58
55
52
1,980
2,000
83
80
77
74
71
68
65
62
59
56
53
2,000
2,020
85
82
79
76
73
70
67
64
61
58
55
2,020
2,040
86
83
80
77
74
71
68
65
62
59
56
2,040
2,060
87
84
81
78
75
72
69
66
63
60
57
2,060
2,080
89
86
83
80
77
74
71
68
65
62
59
2,080
2,100
90
87
84
81
78
75
72
69
66
63
60
2,100
2,120
92
89
85
82
79
76
73
70
67
64
61
2,120
2,140
93
90
87
84
81
78
75
72
69
66
63
2,140
2,160
95
91
88
85
82
79
76
73
70
67
64
2,160
2,180
96
93
90
87
83
80
77
74
71
68
65
2,180
2,200
97
94
91
88
85
82
79
76
73
70
67
2,200
2,220
99
96
93
89
86
83
80
77
74
71
68
2,220
2,240
100
97
94
91
88
85
82
79
76
73
70
2,240
2,260
102
99
95
92
89
86
83
80
77
74
71
2,260
2,280
103
100
97
94
91
87
84
81
78
75
72
2,280
2,300
105
102
98
95
92
89
86
83
80
77
74
2,300
2,320
106
103
100
97
93
90
87
84
81
78
75
2,320
2,340
108
104
101
98
95
92
89
85
82
79
76
2,340
2,360
109
106
103
99
96
93
90
87
84
81
78
2,360
2,380
110
107
104
101
98
95
91
88
85
82
79
2,380
2,400
112
109
106
102
99
96
93
90
87
83
80
2,400
2,420
113
110
107
104
101
97
94
91
88
85
82
2,420
2,440
115
112
108
105
102
99
96
93
89
86
83
2,440
2,460
116
113
110
107
104
100
97
94
91
88
85
2,460
2,480
118
114
111
108
105
102
99
95
92
89
86
2,480
2,500
119
116
113
110
106
103
100
97
94
91
87
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-36
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2027
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
2,500
2,520
121
117
114
111
108
105
102
98
95
92
89
2,520
2,540
122
119
116
112
109
106
103
100
97
93
90
2,540
2,560
123
120
117
114
111
108
104
101
98
95
92
2,560
2,580
125
122
118
115
112
109
106
103
99
96
93
2,580
2,600
126
123
120
117
114
110
107
104
101
98
95
2,600
2,620
128
125
121
118
115
112
109
106
102
99
96
2,620
2,640
129
126
123
120
116
113
110
107
104
101
97
2,640
2,660
131
127
124
121
118
115
112
108
105
102
99
2,660
2,680
132
129
126
123
119
116
113
110
107
104
100
2,680
2,700
133
130
127
124
121
118
114
111
108
105
102
2,700
2,720
135
132
129
125
122
119
116
113
110
106
103
2,720
2,740
136
133
130
127
124
121
117
114
111
108
105
2,740
2,760
138
135
131
128
125
122
119
116
112
109
106
2,760
2,780
139
136
133
130
127
123
120
117
114
111
108
2,780
2,800
141
138
134
131
128
125
122
118
115
112
109
2,800
2,820
142
139
136
133
129
126
123
120
117
114
110
2,820
2,840
144
140
137
134
131
128
125
121
118
115
112
2,840
2,860
145
142
139
135
132
129
126
123
120
116
113
2,860
2,880
146
143
140
137
134
131
127
124
121
118
115
2,880
2,900
148
145
142
138
135
132
129
126
123
119
116
2,900
2,920
149
146
143
140
137
133
130
127
124
121
118
2,920
2,940
151
148
144
141
138
135
132
129
125
122
119
2,940
2,960
152
149
146
143
140
136
133
130
127
124
121
2,960
2,980
154
150
147
144
141
138
135
131
128
125
122
2,980
3,000
155
152
149
146
142
139
136
133
130
127
123
3,000
3,020
157
153
150
147
144
141
138
134
131
128
125
3,020
3,040
158
155
152
148
145
142
139
136
133
129
126
3,040
3,060
159
156
153
150
147
144
140
137
134
131
128
3,060
3,080
161
158
154
151
148
145
142
139
135
132
129
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-37
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2027
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
3,080
3,100
162
159
156
153
150
146
143
140
137
134
131
3,100
3,120
164
161
157
154
151
148
145
142
138
135
132
3,120
3,140
165
162
159
156
152
149
146
143
140
137
133
3,140
3,160
167
163
160
157
154
151
148
144
141
138
135
3,160
3,180
168
165
162
159
155
152
149
146
143
140
136
3,180
3,200
169
166
163
160
157
154
150
147
144
141
138
3,200
3,220
171
168
165
161
158
155
152
149
146
142
139
3,220
3,240
172
169
166
163
160
157
153
150
147
144
141
3,240
3,260
174
171
167
164
161
158
155
152
148
145
142
3,260
3,280
175
172
169
166
163
159
156
153
150
147
144
3,280
3,300
177
174
170
167
164
161
158
154
151
148
145
3,300
3,320
178
175
172
169
165
162
159
156
153
150
146
3,320
3,340
180
176
173
170
167
164
161
157
154
151
148
3,340
3,360
181
178
175
171
168
165
162
159
156
152
149
3,360
3,380
182
179
176
173
170
167
163
160
157
154
151
3,380
3,400
184
181
178
174
171
168
165
162
159
155
152
3,400
3,420
185
182
179
176
173
169
166
163
160
157
154
3,420
3,440
187
184
180
177
174
171
168
165
161
158
155
3,440
3,460
188
185
182
179
176
172
169
166
163
160
157
3,460
3,480
190
186
183
180
177
174
171
167
164
161
158
3,480
3,500
191
188
185
182
178
175
172
169
166
163
159
3,500
3,520
193
189
186
183
180
177
174
170
167
164
161
3,520
3,540
194
191
188
184
181
178
175
172
169
165
162
3,540
3,560
195
192
189
186
183
180
176
173
170
167
164
3,560
3,580
197
194
190
187
184
181
178
175
171
168
165
3,580
3,600
198
195
192
189
186
182
179
176
173
170
167
3,600
3,620
200
197
193
190
187
184
181
178
174
171
168
3,620
3,640
201
198
195
192
188
185
182
179
176
173
169
3,640
3,660
203
199
196
193
190
187
184
180
177
174
171
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-38
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2027
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
3,660
3,680
204
201
198
195
191
188
185
182
179
176
172
3,680
3,700
205
202
199
196
193
190
186
183
180
177
174
3,700
3,720
207
204
201
197
194
191
188
185
182
178
175
3,720
3,740
208
205
202
199
196
193
189
186
183
180
177
3,740
3,760
210
207
203
200
197
194
191
188
184
181
178
3,760
3,780
211
208
205
202
199
195
192
189
186
183
180
3,780
3,800
213
210
206
203
200
197
194
190
187
184
181
3,800
3,820
214
211
208
205
201
198
195
192
189
186
182
3,820
3,840
216
212
209
206
203
200
197
193
190
187
184
3,840
3,860
217
214
211
207
204
201
198
195
192
188
185
3,860
3,880
218
215
212
209
206
203
199
196
193
190
187
3,880
3,900
220
217
214
210
207
204
201
198
195
191
188
3,900
3,920
221
218
215
212
209
205
202
199
196
193
190
3,920
3,940
223
220
216
213
210
207
204
201
197
194
191
3,940
3,960
224
221
218
215
212
208
205
202
199
196
193
3,960
3,980
226
222
219
216
213
210
207
203
200
197
194
3,980
4,000
227
224
221
218
214
211
208
205
202
199
195
4,000
4,020
229
225
222
219
216
213
210
206
203
200
197
4,020
4,040
230
227
224
220
217
214
211
208
205
201
198
4,040
4,060
231
228
225
222
219
216
212
209
206
203
200
4,060
4,080
233
230
226
223
220
217
214
211
207
204
201
4,080
4,100
234
231
228
225
222
218
215
212
209
206
203
4,100
4,120
236
233
229
226
223
220
217
214
210
207
204
4,120
4,140
237
234
231
228
224
221
218
215
212
209
205
4,140
4,160
239
235
232
229
226
223
220
216
213
210
207
4,160
4,180
240
237
234
231
227
224
221
218
215
212
208
4,180
4,200
241
238
235
232
229
226
222
219
216
213
210
4,200
4,220
243
240
237
233
230
227
224
221
218
214
211
4,220
4,240
244
241
238
235
232
229
225
222
219
216
213
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-39
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2027
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
4,240
4,260
246
243
239
236
233
230
227
224
220
217
214
4,260
4,280
247
244
241
238
235
231
228
225
222
219
216
4,280
4,300
249
246
242
239
236
233
230
226
223
220
217
4,300
4,320
250
247
244
241
237
234
231
228
225
222
218
4,320
4,340
252
248
245
242
239
236
233
229
226
223
220
4,340
4,360
253
250
247
243
240
237
234
231
228
224
221
4,360
4,380
254
251
248
245
242
239
235
232
229
226
223
4,380
4,400
256
253
250
246
243
240
237
234
231
227
224
4,400
4,420
257
254
251
248
245
241
238
235
232
229
226
4,420
4,440
259
256
252
249
246
243
240
237
233
230
227
4,440
4,460
260
257
254
251
248
244
241
238
235
232
229
4,460
4,480
262
258
255
252
249
246
243
239
236
233
230
4,480
4,500
263
260
257
254
250
247
244
241
238
235
231
4,500
4,520
265
261
258
255
252
249
246
242
239
236
233
4,520
4,540
266
263
260
256
253
250
247
244
241
237
234
4,540
4,560
267
264
261
258
255
252
248
245
242
239
236
4,560
4,580
269
266
262
259
256
253
250
247
243
240
237
4,580
4,600
270
267
264
261
258
254
251
248
245
242
239
4,600
4,620
272
269
265
262
259
256
253
250
246
243
240
4,620
4,640
273
270
267
264
260
257
254
251
248
245
241
4,640
4,660
275
271
268
265
262
259
256
252
249
246
243
4,660
4,680
276
273
270
267
263
260
257
254
251
248
244
4,680
4,700
277
274
271
268
265
262
258
255
252
249
246
4,700
4,720
279
276
273
269
266
263
260
257
254
250
247
4,720
4,740
280
277
274
271
268
265
261
258
255
252
249
4,740
4,760
282
279
275
272
269
266
263
260
256
253
250
4,760
4,780
283
280
277
274
271
267
264
261
258
255
252
4,780
4,800
285
282
278
275
272
269
266
262
259
256
253
4,800
4,820
286
283
280
277
273
270
267
264
261
258
254
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-40
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2027
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
4,820
4,840
288
284
281
278
275
272
269
265
262
259
256
4,840
4,860
289
286
283
279
276
273
270
267
264
260
257
4,860
4,880
290
287
284
281
278
275
271
268
265
262
259
4,880
4,900
292
289
286
282
279
276
273
270
267
263
260
4,900
4,920
293
290
287
284
281
277
274
271
268
265
262
4,920
4,940
295
292
288
285
282
279
276
273
269
266
263
4,940
4,960
296
293
290
287
284
280
277
274
271
268
265
4,960
4,980
298
294
291
288
285
282
279
275
272
269
266
4,980
5,000
299
296
293
290
286
283
280
277
274
271
267
5,000
5,020
301
297
294
291
288
285
282
278
275
272
269
5,020
5,040
302
299
296
292
289
286
283
280
277
273
270
5,040
5,060
304
300
297
294
291
288
284
281
278
275
272
5,060
5,080
305
302
299
295
292
289
286
283
279
276
273
5,080
5,100
307
303
300
297
294
290
287
284
281
278
275
5,100
5,120
308
305
302
298
295
292
289
286
282
279
276
5,120
5,140
310
306
303
300
296
293
290
287
284
281
277
5,140
5,160
311
308
305
301
298
295
292
288
285
282
279
5,160
5,180
313
309
306
303
299
296
293
290
287
284
280
5,180
5,200
314
311
308
304
301
298
294
291
288
285
282
5,200
5,220
316
313
309
306
302
299
296
293
290
286
283
5,220
5,240
317
314
311
307
304
301
297
294
291
288
285
5,240
5,260
319
316
312
309
306
302
299
296
292
289
286
5,260
5,280
320
317
314
310
307
304
300
297
294
291
288
5,280
5,300
322
319
315
312
309
305
302
299
295
292
289
5,300
5,320
323
320
317
313
310
307
303
300
297
294
290
5,320
5,340
325
322
318
315
312
308
305
302
298
295
292
5,340
5,360
326
323
320
316
313
310
306
303
300
296
293
5,360
5,380
328
325
321
318
315
311
308
305
301
298
295
5,380
5,400
330
326
323
319
316
313
309
306
303
299
296
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-41
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2027
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
5,400
5,420
331
328
324
321
318
314
311
308
304
301
298
5,420
5,440
333
329
326
323
319
316
313
309
306
302
299
5,440
5,460
334
331
327
324
321
317
314
311
307
304
301
5,460
5,480
336
332
329
326
322
319
316
312
309
306
302
5,480
5,500
337
334
330
327
324
320
317
314
310
307
304
5,500
5,520
339
335
332
329
325
322
319
315
312
309
305
5,520
5,540
340
337
333
330
327
323
320
317
313
310
307
5,540
5,560
342
338
335
332
328
325
322
318
315
312
308
5,560
5,580
343
340
337
333
330
326
323
320
316
313
310
5,580
5,600
345
341
338
335
331
328
325
321
318
315
311
5,600
5,620
346
343
340
336
333
330
326
323
319
316
313
5,620
5,640
348
344
341
338
334
331
328
324
321
318
314
5,640
5,660
349
346
343
339
336
333
329
326
323
319
316
5,660
5,680
351
347
344
341
337
334
331
327
324
321
317
5,680
5,700
352
349
346
342
339
336
332
329
326
322
319
5,700
5,720
354
351
347
344
340
337
334
330
327
324
320
5,720
5,740
355
352
349
345
342
339
335
332
329
325
322
5,740
5,760
357
354
350
347
344
340
337
333
330
327
323
5,760
5,780
358
355
352
348
345
342
338
335
332
328
325
5,780
5,800
360
357
353
350
347
343
340
337
333
330
326
5,800
5,820
361
358
355
351
348
345
341
338
335
331
328
5,820
5,840
363
360
356
353
350
346
343
340
336
333
330
5,840
5,860
364
361
358
354
351
348
344
341
338
334
331
5,860
5,880
366
363
359
356
353
349
346
343
339
336
333
5,880
5,900
368
364
361
357
354
351
347
344
341
337
334
5,900
5,920
369
366
362
359
356
352
349
346
342
339
336
5,920
5,940
371
367
364
361
357
354
351
347
344
340
337
5,940
5,960
372
369
365
362
359
355
352
349
345
342
339
5,960
5,980
374
370
367
364
360
357
354
350
347
344
340
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-42
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2027
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
5,980
6,000
375
372
368
365
362
358
355
352
348
345
342
6,000
6,020
377
373
370
367
363
360
357
353
350
347
343
6,020
6,040
378
375
371
368
365
361
358
355
351
348
345
6,040
6,060
380
376
373
370
366
363
360
356
353
350
346
6,060
6,080
381
378
375
371
368
364
361
358
354
351
348
6,080
6,100
383
379
376
373
369
366
363
359
356
353
349
6,100
6,120
384
381
378
374
371
368
364
361
357
354
351
6,120
6,140
386
382
379
376
372
369
366
362
359
356
352
6,140
6,160
387
384
381
377
374
371
367
364
361
357
354
6,160
6,180
389
385
382
379
375
372
369
365
362
359
355
6,180
6,200
390
387
384
380
377
374
370
367
364
360
357
6,200
6,220
392
389
385
382
378
375
372
368
365
362
358
6,220
6,240
393
390
387
383
380
377
373
370
367
363
360
6,240
6,260
395
392
388
385
382
378
375
371
368
365
361
6,260
6,280
396
393
390
386
383
380
376
373
370
366
363
6,280
6,300
398
395
391
388
385
381
378
375
371
368
364
6,300
6,320
399
396
393
389
386
383
379
376
373
369
366
6,320
6,340
401
398
394
391
388
384
381
378
374
371
368
6,340
6,360
402
399
396
392
389
386
382
379
376
372
369
6,360
6,380
404
401
397
394
391
387
384
381
377
374
371
6,380
6,400
406
402
399
395
392
389
385
382
379
375
372
6,400
6,420
407
404
400
397
394
390
387
384
380
377
374
6,420
6,440
409
405
402
399
395
392
389
385
382
378
375
6,440
6,460
410
407
403
400
397
393
390
387
383
380
377
6,460
6,480
412
408
405
402
398
395
392
388
385
382
378
6,480
6,500
413
410
406
403
400
396
393
390
386
383
380
6,500
6,520
415
411
408
405
401
398
395
391
388
385
381
6,520
6,540
416
413
409
406
403
399
396
393
389
386
383
6,540
6,560
418
414
411
408
404
401
398
394
391
388
384
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-43
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2027
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
6,560
6,580
419
416
413
409
406
402
399
396
392
389
386
6,580
6,600
421
417
414
411
407
404
401
397
394
391
387
6,600
6,620
422
419
416
412
409
406
402
399
395
392
389
6,620
6,640
424
420
417
414
410
407
404
400
397
394
390
6,640
6,660
425
422
419
415
412
409
405
402
399
395
392
6,660
6,680
427
423
420
417
413
410
407
403
400
397
393
6,680
6,700
428
425
422
418
415
412
408
405
402
398
395
6,700
6,720
430
427
423
420
416
413
410
406
403
400
396
6,720
6,740
431
428
425
421
418
415
411
408
405
401
398
6,740
6,760
433
430
426
423
420
416
413
409
406
403
399
6,760
6,780
434
431
428
424
421
418
414
411
408
404
401
6,780
6,800
436
433
429
426
423
419
416
413
409
406
402
6,800
6,820
437
434
431
427
424
421
417
414
411
407
404
6,820
6,840
439
436
432
429
426
422
419
416
412
409
406
6,840
6,860
440
437
434
430
427
424
420
417
414
410
407
6,860
6,880
442
439
435
432
429
425
422
419
415
412
409
6,880
6,900
444
440
437
433
430
427
423
420
417
413
410
6,900
6,920
445
442
438
435
432
428
425
422
418
415
412
6,920
6,940
447
443
440
437
433
430
427
423
420
416
413
6,940
6,960
448
445
441
438
435
431
428
425
421
418
415
6,960
6,980
450
446
443
440
436
433
430
426
423
420
416
6,980
7,000
451
448
444
441
438
434
431
428
424
421
418
7,000
7,020
453
450
446
443
439
436
433
429
426
423
419
7,020
7,040
455
451
448
444
441
437
434
431
427
424
421
7,040
7,060
456
453
449
446
442
439
436
432
429
426
422
7,060
7,080
458
454
451
447
444
440
437
434
430
427
424
7,080
7,100
459
456
452
449
445
442
439
435
432
429
425
7,100
7,120
461
457
454
450
447
444
440
437
433
430
427
7,120
7,140
462
459
456
452
449
445
442
438
435
432
428
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-44
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2027
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
7,140
7,160
464
461
457
454
450
447
443
440
437
433
430
7,160
7,180
466
462
459
455
452
448
445
441
438
435
431
7,180
7,200
467
464
460
457
453
450
446
443
440
436
433
7,200
7,220
469
465
462
458
455
451
448
444
441
438
434
7,220
7,240
470
467
463
460
456
453
450
446
443
439
436
7,240
7,260
472
468
465
462
458
455
451
448
444
441
437
7,260
7,280
474
470
467
463
460
456
453
449
446
442
439
7,280
7,300
475
472
468
465
461
458
454
451
447
444
440
7,300
7,320
477
473
470
466
463
459
456
452
449
445
442
7,320
7,340
478
475
471
468
464
461
457
454
450
447
444
7,340
7,360
480
476
473
469
466
462
459
456
452
449
445
7,360
7,380
481
478
474
471
468
464
461
457
454
450
447
7,380
7,400
483
480
476
473
469
466
462
459
455
452
448
7,400 & over
484
480
477
473
470
466
463
459
456
453
449
7.9% of excess over $7,400 plus
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-45
0
1
2
3
4
5
6
7
8
9
10
or more
0
200
0
0
0
0
0
0
0
0
0
0
0
200
220
1
0
0
0
0
0
0
0
0
0
0
220
240
1
0
0
0
0
0
0
0
0
0
0
240
260
1
1
0
0
0
0
0
0
0
0
0
260
280
1
1
0
0
0
0
0
0
0
0
0
280
300
2
1
0
0
0
0
0
0
0
0
0
300
320
2
1
1
0
0
0
0
0
0
0
0
320
340
2
2
1
0
0
0
0
0
0
0
0
340
360
3
2
1
1
0
0
0
0
0
0
0
360
380
3
2
2
1
0
0
0
0
0
0
0
380
400
3
3
2
1
1
0
0
0
0
0
0
400
420
3
3
2
2
1
0
0
0
0
0
0
420
440
4
3
2
2
1
1
0
0
0
0
0
440
460
4
3
3
2
1
1
0
0
0
0
0
460
480
4
4
3
2
2
1
1
0
0
0
0
480
500
5
4
3
3
2
1
1
0
0
0
0
500
520
5
4
4
3
2
2
1
0
0
0
0
520
540
5
4
4
3
3
2
1
1
0
0
0
540
560
5
5
4
4
3
2
2
1
0
0
0
560
580
6
5
4
4
3
3
2
1
1
0
0
580
600
6
5
5
4
3
3
2
2
1
0
0
600
620
6
6
5
4
4
3
3
2
1
1
0
620
640
6
6
5
5
4
3
3
2
2
1
0
640
660
7
6
6
5
4
4
3
2
2
1
1
660
680
7
6
6
5
5
4
3
3
2
1
1
680
700
7
7
6
5
5
4
4
3
2
2
1
700
720
8
7
6
6
5
5
4
3
3
2
1
720
740
8
7
7
6
5
5
4
4
3
2
2
740
760
8
8
7
6
6
5
4
4
3
3
2
Biweekly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-46
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
760
780
8
8
7
7
6
5
5
4
4
3
2
780
800
9
8
7
7
6
6
5
4
4
3
3
800
820
9
8
8
7
7
6
5
5
4
3
3
820
840
9
9
8
7
7
6
6
5
4
4
3
840
860
10
9
8
8
7
6
6
5
5
4
3
860
880
10
9
9
8
7
7
6
6
5
4
4
880
900
10
10
9
8
8
7
6
6
5
5
4
900
920
10
10
9
9
8
7
7
6
5
5
4
920
940
11
10
9
9
8
8
7
6
6
5
5
940
960
11
10
10
9
8
8
7
7
6
5
5
960
980
11
11
10
9
9
8
8
7
6
6
5
980
1,000
12
11
10
10
9
8
8
7
7
6
5
1,000
1,020
12
11
11
10
9
9
8
7
7
6
6
1,020
1,040
12
11
11
10
10
9
8
8
7
7
6
1,040
1,060
12
12
11
11
10
9
9
8
7
7
6
1,060
1,080
13
12
11
11
10
10
9
8
8
7
6
1,080
1,100
13
12
12
11
10
10
9
9
8
7
7
1,100
1,120
13
13
12
11
11
10
10
9
8
8
7
1,120
1,140
13
13
12
12
11
10
10
9
9
8
7
1,140
1,160
14
13
13
12
11
11
10
9
9
8
8
1,160
1,180
14
13
13
12
12
11
10
10
9
8
8
1,180
1,200
14
14
13
12
12
11
11
10
9
9
8
1,200
1,220
15
14
13
13
12
12
11
10
10
9
8
1,220
1,240
15
14
14
13
12
12
11
11
10
9
9
1,240
1,260
15
15
14
13
13
12
11
11
10
10
9
1,260
1,280
15
15
14
14
13
12
12
11
11
10
9
1,280
1,300
16
15
14
14
13
13
12
11
11
10
10
1,300
1,320
17
15
15
14
14
13
12
12
11
10
10
1,320
1,340
17
16
15
14
14
13
13
12
11
11
10
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-47
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
1,340
1,360
18
16
15
15
14
13
13
12
12
11
10
1,360
1,380
19
17
16
15
14
14
13
13
12
11
11
1,380
1,400
19
18
16
15
15
14
13
13
12
12
11
1,400
1,420
20
18
17
16
15
14
14
13
12
12
11
1,420
1,440
20
19
18
16
15
15
14
13
13
12
12
1,440
1,460
21
20
18
17
15
15
14
14
13
12
12
1,460
1,480
22
20
19
18
16
15
15
14
13
13
12
1,480
1,500
22
21
20
18
17
15
15
14
14
13
12
1,500
1,520
23
22
20
19
17
16
15
14
14
13
13
1,520
1,540
24
22
21
19
18
17
15
15
14
14
13
1,540
1,560
24
23
21
20
19
17
16
15
14
14
13
1,560
1,580
25
24
22
21
19
18
16
15
15
14
13
1,580
1,600
26
24
23
21
20
19
17
16
15
14
14
1,600
1,620
26
25
23
22
21
19
18
16
15
15
14
1,620
1,640
27
25
24
23
21
20
18
17
16
15
14
1,640
1,660
28
26
25
23
22
20
19
18
16
15
15
1,660
1,680
29
27
25
24
23
21
20
18
17
15
15
1,680
1,700
30
27
26
25
23
22
20
19
18
16
15
1,700
1,720
31
29
27
25
24
22
21
20
18
17
15
1,720
1,740
32
30
27
26
24
23
22
20
19
17
16
1,740
1,760
33
31
28
26
25
24
22
21
19
18
17
1,760
1,780
34
32
29
27
26
24
23
21
20
19
17
1,780
1,800
35
33
30
28
26
25
24
22
21
19
18
1,800
1,820
36
34
32
29
27
26
24
23
21
20
19
1,820
1,840
38
35
33
30
28
26
25
23
22
21
19
1,840
1,860
39
36
34
31
29
27
25
24
23
21
20
1,860
1,880
40
37
35
32
30
28
26
25
23
22
20
1,880
1,900
41
38
36
34
31
29
27
25
24
23
21
1,900
1,920
42
40
37
35
32
30
27
26
25
23
22
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-48
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
1,920
1,940
43
41
38
36
33
31
29
27
25
24
22
1,940
1,960
44
42
39
37
34
32
30
27
26
24
23
1,960
1,980
45
43
40
38
36
33
31
28
26
25
24
1,980
2,000
46
44
41
39
37
34
32
29
27
26
24
2,000
2,020
47
45
43
40
38
35
33
30
28
26
25
2,020
2,040
49
46
44
41
39
36
34
32
29
27
26
2,040
2,060
50
47
45
42
40
38
35
33
30
28
26
2,060
2,080
51
48
46
43
41
39
36
34
31
29
27
2,080
2,100
53
50
47
45
42
40
37
35
32
30
28
2,100
2,120
54
51
48
46
43
41
38
36
34
31
29
2,120
2,140
55
52
49
47
44
42
40
37
35
32
30
2,140
2,160
56
54
51
48
45
43
41
38
36
33
31
2,160
2,180
58
55
52
49
47
44
42
39
37
34
32
2,180
2,200
59
56
53
50
48
45
43
40
38
36
33
2,200
2,220
60
57
55
52
49
46
44
41
39
37
34
2,220
2,240
61
59
56
53
50
47
45
43
40
38
35
2,240
2,260
63
60
57
54
52
49
46
44
41
39
36
2,260
2,280
64
61
58
56
53
50
47
45
42
40
38
2,280
2,300
65
63
60
57
54
51
48
46
43
41
39
2,300
2,320
67
64
61
58
55
53
50
47
45
42
40
2,320
2,340
68
65
62
59
57
54
51
48
46
43
41
2,340
2,360
69
66
64
61
58
55
52
49
47
44
42
2,360
2,380
70
68
65
62
59
56
54
51
48
45
43
2,380
2,400
72
69
66
63
60
58
55
52
49
47
44
2,400
2,420
73
70
67
65
62
59
56
53
50
48
45
2,420
2,440
74
71
69
66
63
60
57
55
52
49
46
2,440
2,460
76
73
70
67
64
61
59
56
53
50
47
2,460
2,480
77
74
71
68
66
63
60
57
54
52
49
2,480
2,500
78
75
72
70
67
64
61
58
56
53
50
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-49
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
2,500
2,520
79
77
74
71
68
65
63
60
57
54
51
2,520
2,540
81
78
75
72
69
67
64
61
58
55
53
2,540
2,560
82
79
76
74
71
68
65
62
59
57
54
2,560
2,580
83
80
78
75
72
69
66
64
61
58
55
2,580
2,600
85
82
79
76
73
70
68
65
62
59
56
2,600
2,620
86
83
80
77
75
72
69
66
63
60
58
2,620
2,640
87
84
81
79
76
73
70
67
65
62
59
2,640
2,660
88
86
83
80
77
74
71
69
66
63
60
2,660
2,680
90
87
84
81
78
76
73
70
67
64
61
2,680
2,700
91
88
85
82
80
77
74
71
68
66
63
2,700
2,720
92
89
87
84
81
78
75
72
70
67
64
2,720
2,740
93
91
88
85
82
79
77
74
71
68
65
2,740
2,760
95
92
89
86
84
81
78
75
72
69
67
2,760
2,780
96
93
90
88
85
82
79
76
74
71
68
2,780
2,800
97
95
92
89
86
83
80
78
75
72
69
2,800
2,820
99
96
93
90
87
85
82
79
76
73
70
2,820
2,840
100
97
94
91
89
86
83
80
77
75
72
2,840
2,860
101
98
96
93
90
87
84
81
79
76
73
2,860
2,880
102
100
97
94
91
88
86
83
80
77
74
2,880
2,900
104
101
98
95
92
90
87
84
81
78
76
2,900
2,920
105
102
99
97
94
91
88
85
82
80
77
2,920
2,940
106
103
101
98
95
92
89
87
84
81
78
2,940
2,960
108
105
102
99
96
93
91
88
85
82
79
2,960
2,980
109
106
103
100
98
95
92
89
86
84
81
2,980
3,000
110
107
104
102
99
96
93
90
88
85
82
3,000
3,020
112
109
106
103
100
97
95
92
89
86
83
3,020
3,040
113
110
107
104
101
99
96
93
90
87
85
3,040
3,060
114
111
108
106
103
100
97
94
91
89
86
3,060
3,080
116
113
110
107
104
101
98
96
93
90
87
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-50
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
3,080
3,100
117
114
111
108
105
102
100
97
94
91
88
3,100
3,120
119
116
113
110
107
104
101
98
95
92
90
3,120
3,140
120
117
114
111
108
105
102
99
97
94
91
3,140
3,160
121
118
115
112
109
106
103
101
98
95
92
3,160
3,180
123
120
117
114
111
108
105
102
99
96
93
3,180
3,200
124
121
118
115
112
109
106
103
100
98
95
3,200
3,220
125
122
119
116
113
110
107
104
102
99
96
3,220
3,240
127
124
121
118
115
112
109
106
103
100
97
3,240
3,260
128
125
122
119
116
113
110
107
104
101
99
3,260
3,280
129
126
123
120
117
114
111
108
106
103
100
3,280
3,300
131
128
125
122
119
116
113
110
107
104
101
3,300
3,320
132
129
126
123
120
117
114
111
108
105
102
3,320
3,340
133
130
127
124
121
119
116
113
110
107
104
3,340
3,360
135
132
129
126
123
120
117
114
111
108
105
3,360
3,380
136
133
130
127
124
121
118
115
112
109
106
3,380
3,400
138
135
132
129
126
123
120
117
114
111
108
3,400
3,420
139
136
133
130
127
124
121
118
115
112
109
3,420
3,440
140
137
134
131
128
125
122
119
116
113
110
3,440
3,460
142
139
136
133
130
127
124
121
118
115
112
3,460
3,480
143
140
137
134
131
128
125
122
119
116
113
3,480
3,500
144
141
138
135
132
129
126
123
120
117
114
3,500
3,520
146
143
140
137
134
131
128
125
122
119
116
3,520
3,540
147
144
141
138
135
132
129
126
123
120
117
3,540
3,560
148
145
142
139
136
133
130
127
124
121
119
3,560
3,580
150
147
144
141
138
135
132
129
126
123
120
3,580
3,600
151
148
145
142
139
136
133
130
127
124
121
3,600
3,620
153
150
147
144
141
138
135
132
129
126
123
3,620
3,640
154
151
148
145
142
139
136
133
130
127
124
3,640
3,660
155
152
149
146
143
140
137
134
131
128
125
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-51
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
3,660
3,680
157
154
151
148
145
142
139
136
133
130
127
3,680
3,700
158
155
152
149
146
143
140
137
134
131
128
3,700
3,720
159
156
153
150
147
144
141
138
135
132
129
3,720
3,740
161
158
155
152
149
146
143
140
137
134
131
3,740
3,760
162
159
156
153
150
147
144
141
138
135
132
3,760
3,780
163
160
157
154
151
148
145
142
139
136
133
3,780
3,800
165
162
159
156
153
150
147
144
141
138
135
3,800
3,820
166
163
160
157
154
151
148
145
142
139
136
3,820
3,840
167
164
161
158
155
153
150
147
144
141
138
3,840
3,860
169
166
163
160
157
154
151
148
145
142
139
3,860
3,880
170
167
164
161
158
155
152
149
146
143
140
3,880
3,900
172
169
166
163
160
157
154
151
148
145
142
3,900
3,920
173
170
167
164
161
158
155
152
149
146
143
3,920
3,940
175
171
168
165
162
159
156
153
150
147
144
3,940
3,960
176
173
170
167
164
161
158
155
152
149
146
3,960
3,980
177
174
171
168
165
162
159
156
153
150
147
3,980
4,000
179
176
173
169
166
163
160
157
154
151
148
4,000
4,020
180
177
174
171
168
165
162
159
156
153
150
4,020
4,040
182
179
175
172
169
166
163
160
157
154
151
4,040
4,060
183
180
177
174
171
167
164
161
158
155
153
4,060
4,080
185
181
178
175
172
169
166
163
160
157
154
4,080
4,100
186
183
180
177
173
170
167
164
161
158
155
4,100
4,120
187
184
181
178
175
172
169
166
163
160
157
4,120
4,140
189
186
183
179
176
173
170
167
164
161
158
4,140
4,160
190
187
184
181
178
175
171
168
165
162
159
4,160
4,180
192
189
185
182
179
176
173
170
167
164
161
4,180
4,200
193
190
187
184
181
177
174
171
168
165
162
4,200
4,220
195
192
188
185
182
179
176
173
169
166
163
4,220
4,240
196
193
190
187
183
180
177
174
171
168
165
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-52
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
4,240
4,260
198
194
191
188
185
182
179
175
172
169
166
4,260
4,280
199
196
193
190
186
183
180
177
174
171
167
4,280
4,300
200
197
194
191
188
185
181
178
175
172
169
4,300
4,320
202
199
196
192
189
186
183
180
177
173
170
4,320
4,340
203
200
197
194
191
187
184
181
178
175
172
4,340
4,360
205
202
198
195
192
189
186
183
179
176
173
4,360
4,380
206
203
200
197
194
190
187
184
181
178
175
4,380
4,400
208
204
201
198
195
192
189
185
182
179
176
4,400
4,420
209
206
203
200
196
193
190
187
184
181
177
4,420
4,440
211
207
204
201
198
195
192
188
185
182
179
4,440
4,460
212
209
206
202
199
196
193
190
187
183
180
4,460
4,480
213
210
207
204
201
198
194
191
188
185
182
4,480
4,500
215
212
209
205
202
199
196
193
190
186
183
4,500
4,520
216
213
210
207
204
200
197
194
191
188
185
4,520
4,540
218
215
211
208
205
202
199
196
192
189
186
4,540
4,560
219
216
213
210
207
203
200
197
194
191
187
4,560
4,580
221
217
214
211
208
205
202
198
195
192
189
4,580
4,600
222
219
216
213
209
206
203
200
197
194
190
4,600
4,620
223
220
217
214
211
208
204
201
198
195
192
4,620
4,640
225
222
219
215
212
209
206
203
200
196
193
4,640
4,660
226
223
220
217
214
211
207
204
201
198
195
4,660
4,680
228
225
221
218
215
212
209
206
202
199
196
4,680
4,700
229
226
223
220
217
213
210
207
204
201
198
4,700
4,720
231
228
224
221
218
215
212
209
205
202
199
4,720
4,740
232
229
226
223
219
216
213
210
207
204
200
4,740
4,760
234
230
227
224
221
218
215
211
208
205
202
4,760
4,780
235
232
229
226
222
219
216
213
210
207
203
4,780
4,800
236
233
230
227
224
221
217
214
211
208
205
4,800
4,820
238
235
232
228
225
222
219
216
213
209
206
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-53
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
4,820
4,840
239
236
233
230
227
223
220
217
214
211
208
4,840
4,860
241
238
234
231
228
225
222
219
215
212
209
4,860
4,880
242
239
236
233
230
226
223
220
217
214
211
4,880
4,900
244
240
237
234
231
228
225
221
218
215
212
4,900
4,920
245
242
239
236
232
229
226
223
220
217
213
4,920
4,940
247
243
240
237
234
231
228
224
221
218
215
4,940
4,960
248
245
242
238
235
232
229
226
223
219
216
4,960
4,980
249
246
243
240
237
234
230
227
224
221
218
4,980
5,000
251
248
245
241
238
235
232
229
226
222
219
5,000
5,020
252
249
246
243
240
236
233
230
227
224
221
5,020
5,040
254
251
247
244
241
238
235
232
228
225
222
5,040
5,060
255
252
249
246
243
239
236
233
230
227
223
5,060
5,080
257
253
250
247
244
241
238
234
231
228
225
5,080
5,100
258
255
252
249
245
242
239
236
233
230
226
5,100
5,120
259
256
253
250
247
244
240
237
234
231
228
5,120
5,140
261
258
255
251
248
245
242
239
236
232
229
5,140
5,160
262
259
256
253
250
247
243
240
237
234
231
5,160
5,180
264
261
257
254
251
248
245
242
238
235
232
5,180
5,200
265
262
259
256
253
249
246
243
240
237
234
5,200
5,220
267
264
260
257
254
251
248
245
241
238
235
5,220
5,240
268
265
262
259
255
252
249
246
243
240
236
5,240
5,260
270
266
263
260
257
254
251
247
244
241
238
5,260
5,280
271
268
265
262
258
255
252
249
246
243
239
5,280
5,300
272
269
266
263
260
257
253
250
247
244
241
5,300
5,320
274
271
268
264
261
258
255
252
249
245
242
5,320
5,340
275
272
269
266
263
259
256
253
250
247
244
5,340
5,360
277
274
270
267
264
261
258
255
251
248
245
5,360
5,380
278
275
272
269
266
262
259
256
253
250
247
5,380
5,400
280
276
273
270
267
264
261
257
254
251
248
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-54
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
5,400
5,420
281
278
275
272
268
265
262
259
256
253
249
5,420
5,440
283
279
276
273
270
267
264
260
257
254
251
5,440
5,460
284
281
278
274
271
268
265
262
259
255
252
5,460
5,480
285
282
279
276
273
270
266
263
260
257
254
5,480
5,500
287
284
281
277
274
271
268
265
262
258
255
5,500
5,520
288
285
282
279
276
272
269
266
263
260
257
5,520
5,540
290
287
283
280
277
274
271
268
264
261
258
5,540
5,560
291
288
285
282
279
275
272
269
266
263
259
5,560
5,580
293
289
286
283
280
277
274
270
267
264
261
5,580
5,600
294
291
288
285
281
278
275
272
269
266
262
5,600
5,620
295
292
289
286
283
280
276
273
270
267
264
5,620
5,640
297
294
291
287
284
281
278
275
272
268
265
5,640
5,660
298
295
292
289
286
283
279
276
273
270
267
5,660
5,680
300
297
293
290
287
284
281
278
274
271
268
5,680
5,700
301
298
295
292
289
285
282
279
276
273
270
5,700
5,720
303
300
296
293
290
287
284
281
277
274
271
5,720
5,740
304
301
298
295
291
288
285
282
279
276
272
5,740
5,760
306
302
299
296
293
290
287
283
280
277
274
5,760
5,780
307
304
301
298
294
291
288
285
282
279
275
5,780
5,800
308
305
302
299
296
293
289
286
283
280
277
5,800
5,820
310
307
304
300
297
294
291
288
285
281
278
5,820
5,840
311
308
305
302
299
295
292
289
286
283
280
5,840
5,860
313
310
306
303
300
297
294
291
287
284
281
5,860
5,880
314
311
308
305
302
298
295
292
289
286
283
5,880
5,900
316
312
309
306
303
300
297
293
290
287
284
5,900
5,920
317
314
311
308
304
301
298
295
292
289
285
5,920
5,940
319
315
312
309
306
303
300
296
293
290
287
5,940
5,960
320
317
314
310
307
304
301
298
295
291
288
5,960
5,980
321
318
315
312
309
306
302
299
296
293
290
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-55
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
5,980
6,000
323
320
317
313
310
307
304
301
298
294
291
6,000
6,020
324
321
318
315
312
308
305
302
299
296
293
6,020
6,040
326
323
319
316
313
310
307
304
300
297
294
6,040
6,060
327
324
321
318
315
311
308
305
302
299
295
6,060
6,080
329
325
322
319
316
313
310
306
303
300
297
6,080
6,100
330
327
324
321
317
314
311
308
305
302
298
6,100
6,120
331
328
325
322
319
316
312
309
306
303
300
6,120
6,140
333
330
327
323
320
317
314
311
308
304
301
6,140
6,160
334
331
328
325
322
319
315
312
309
306
303
6,160
6,180
336
333
329
326
323
320
317
314
310
307
304
6,180
6,200
337
334
331
328
325
321
318
315
312
309
306
6,200
6,220
339
336
332
329
326
323
320
317
313
310
307
6,220
6,240
340
337
334
331
327
324
321
318
315
312
308
6,240
6,260
342
338
335
332
329
326
323
319
316
313
310
6,260
6,280
343
340
337
334
330
327
324
321
318
315
311
6,280
6,300
344
341
338
335
332
329
325
322
319
316
313
6,300
6,320
346
343
340
336
333
330
327
324
321
317
314
6,320
6,340
347
344
341
338
335
331
328
325
322
319
316
6,340
6,360
349
346
342
339
336
333
330
327
323
320
317
6,360
6,380
350
347
344
341
338
334
331
328
325
322
319
6,380
6,400
352
348
345
342
339
336
333
329
326
323
320
6,400
6,420
353
350
347
344
340
337
334
331
328
325
321
6,420
6,440
355
351
348
345
342
339
336
332
329
326
323
6,440
6,460
356
353
350
346
343
340
337
334
331
327
324
6,460
6,480
357
354
351
348
345
342
338
335
332
329
326
6,480
6,500
359
356
353
349
346
343
340
337
334
330
327
6,500
6,520
360
357
354
351
348
344
341
338
335
332
329
6,520
6,540
362
359
355
352
349
346
343
340
336
333
330
6,540
6,560
363
360
357
354
351
347
344
341
338
335
331
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-56
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
6,560
6,580
365
361
358
355
352
349
346
342
339
336
333
6,580
6,600
366
363
360
357
353
350
347
344
341
338
334
6,600
6,620
367
364
361
358
355
352
348
345
342
339
336
6,620
6,640
369
366
363
359
356
353
350
347
344
340
337
6,640
6,660
370
367
364
361
358
355
351
348
345
342
339
6,660
6,680
372
369
365
362
359
356
353
350
346
343
340
6,680
6,700
373
370
367
364
361
357
354
351
348
345
342
6,700
6,720
375
372
368
365
362
359
356
353
349
346
343
6,720
6,740
376
373
370
367
363
360
357
354
351
348
344
6,740
6,760
378
374
371
368
365
362
359
355
352
349
346
6,760
6,780
379
376
373
370
366
363
360
357
354
351
347
6,780
6,800
380
377
374
371
368
365
361
358
355
352
349
6,800
6,820
382
379
376
372
369
366
363
360
357
353
350
6,820
6,840
383
380
377
374
371
367
364
361
358
355
352
6,840
6,860
385
382
378
375
372
369
366
363
359
356
353
6,860
6,880
386
383
380
377
374
370
367
364
361
358
355
6,880
6,900
388
384
381
378
375
372
369
365
362
359
356
6,900
6,920
389
386
383
380
376
373
370
367
364
361
357
6,920
6,940
391
387
384
381
378
375
372
368
365
362
359
6,940
6,960
392
389
386
382
379
376
373
370
367
363
360
6,960
6,980
393
390
387
384
381
378
374
371
368
365
362
6,980
7,000
395
392
389
385
382
379
376
373
370
366
363
7,000
7,020
396
393
390
387
384
380
377
374
371
368
365
7,020
7,040
398
395
391
388
385
382
379
376
372
369
366
7,040
7,060
399
396
393
390
387
383
380
377
374
371
367
7,060
7,080
401
397
394
391
388
385
382
378
375
372
369
7,080
7,100
402
399
396
393
389
386
383
380
377
374
370
7,100
7,120
403
400
397
394
391
388
384
381
378
375
372
7,120
7,140
405
402
399
395
392
389
386
383
380
376
373
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-57
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
7,140
7,160
406
403
400
397
394
391
387
384
381
378
375
7,160
7,180
408
405
401
398
395
392
389
386
382
379
376
7,180
7,200
409
406
403
400
397
393
390
387
384
381
378
7,200
7,220
411
408
404
401
398
395
392
389
385
382
379
7,220
7,240
412
409
406
403
399
396
393
390
387
384
380
7,240
7,260
414
410
407
404
401
398
395
391
388
385
382
7,260
7,280
415
412
409
406
402
399
396
393
390
387
383
7,280
7,300
416
413
410
407
404
401
397
394
391
388
385
7,300
7,320
418
415
412
408
405
402
399
396
393
389
386
7,320
7,340
419
416
413
410
407
403
400
397
394
391
388
7,340
7,360
421
418
414
411
408
405
402
399
395
392
389
7,360
7,380
422
419
416
413
410
406
403
400
397
394
391
7,380
7,400
424
420
417
414
411
408
405
401
398
395
392
7,400
7,420
425
422
419
416
412
409
406
403
400
397
393
7,420
7,440
427
423
420
417
414
411
408
404
401
398
395
7,440
7,460
428
425
422
418
415
412
409
406
403
399
396
7,460
7,480
429
426
423
420
417
414
410
407
404
401
398
7,480
7,500
431
428
425
421
418
415
412
409
406
402
399
7,500
7,520
432
429
426
423
420
416
413
410
407
404
401
7,520
7,540
434
431
427
424
421
418
415
412
408
405
402
7,540
7,560
435
432
429
426
423
419
416
413
410
407
403
7,560
7,580
437
433
430
427
424
421
418
414
411
408
405
7,580
7,600
438
435
432
429
425
422
419
416
413
410
406
7,600
7,620
439
436
433
430
427
424
420
417
414
411
408
7,620
7,640
441
438
435
431
428
425
422
419
416
412
409
7,640
7,660
442
439
436
433
430
427
423
420
417
414
411
7,660
7,680
444
441
437
434
431
428
425
422
418
415
412
7,680
7,700
445
442
439
436
433
429
426
423
420
417
414
7,700
7,720
447
444
440
437
434
431
428
425
421
418
415
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-58
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
7,720
7,740
448
445
442
439
435
432
429
426
423
420
416
7,740
7,760
450
446
443
440
437
434
431
427
424
421
418
7,760
7,780
451
448
445
442
438
435
432
429
426
423
419
7,780
7,800
452
449
446
443
440
437
433
430
427
424
421
7,800
7,820
454
451
448
444
441
438
435
432
429
425
422
7,820
7,840
455
452
449
446
443
439
436
433
430
427
424
7,840
7,860
457
454
450
447
444
441
438
435
431
428
425
7,860
7,880
458
455
452
449
446
442
439
436
433
430
427
7,880
7,900
460
456
453
450
447
444
441
437
434
431
428
7,900
7,920
461
458
455
452
448
445
442
439
436
433
429
7,920
7,940
463
459
456
453
450
447
444
440
437
434
431
7,940
7,960
464
461
458
454
451
448
445
442
439
435
432
7,960
7,980
465
462
459
456
453
450
446
443
440
437
434
7,980
8,000
467
464
461
457
454
451
448
445
442
438
435
8,000
8,020
468
465
462
459
456
452
449
446
443
440
437
8,020
8,040
470
467
463
460
457
454
451
448
444
441
438
8,040
8,060
471
468
465
462
459
455
452
449
446
443
439
8,060
8,080
473
469
466
463
460
457
454
450
447
444
441
8,080
8,100
474
471
468
465
461
458
455
452
449
446
442
8,100
8,120
475
472
469
466
463
460
456
453
450
447
444
8,120
8,140
477
474
471
467
464
461
458
455
452
448
445
8,140
8,160
478
475
472
469
466
463
459
456
453
450
447
8,160
8,180
480
477
473
470
467
464
461
458
454
451
448
8,180
8,200
481
478
475
472
469
465
462
459
456
453
450
8,200
8,220
483
480
476
473
470
467
464
461
457
454
451
8,220
8,240
484
481
478
475
471
468
465
462
459
456
452
8,240
8,260
486
482
479
476
473
470
467
463
460
457
454
8,260
8,280
487
484
481
478
474
471
468
465
462
459
455
8,280
8,300
488
485
482
479
476
473
469
466
463
460
457
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-59
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
8,300
8,320
490
487
484
480
477
474
471
468
465
461
458
8,320
8,340
491
488
485
482
479
475
472
469
466
463
460
8,340
8,360
493
490
486
483
480
477
474
471
467
464
461
8,360
8,380
494
491
488
485
482
478
475
472
469
466
463
8,380
8,400
496
492
489
486
483
480
477
473
470
467
464
8,400
8,420
497
494
491
488
484
481
478
475
472
469
465
8,420
8,440
499
495
492
489
486
483
480
476
473
470
467
8,440
8,460
500
497
494
490
487
484
481
478
475
471
468
8,460
8,480
501
498
495
492
489
486
482
479
476
473
470
8,480
8,500
503
500
497
493
490
487
484
481
478
474
471
8,500
8,520
504
501
498
495
492
488
485
482
479
476
473
8,520
8,540
506
503
499
496
493
490
487
484
480
477
474
8,540
8,560
507
504
501
498
495
491
488
485
482
479
475
8,560
8,580
509
505
502
499
496
493
490
486
483
480
477
8,580
8,600
510
507
504
501
497
494
491
488
485
482
478
8,600
8,620
511
508
505
502
499
496
492
489
486
483
480
8,620
8,640
513
510
507
503
500
497
494
491
488
484
481
8,640
8,660
514
511
508
505
502
499
495
492
489
486
483
8,660
8,680
516
513
509
506
503
500
497
494
490
487
484
8,680
8,700
517
514
511
508
505
501
498
495
492
489
486
8,700
8,720
519
516
512
509
506
503
500
497
493
490
487
8,720
8,740
520
517
514
511
507
504
501
498
495
492
488
8,740
8,760
522
518
515
512
509
506
503
499
496
493
490
8,760
8,780
523
520
517
514
510
507
504
501
498
495
491
8,780
8,800
524
521
518
515
512
509
505
502
499
496
493
8,800
8,820
526
523
520
516
513
510
507
504
501
497
494
8,820
8,840
527
524
521
518
515
511
508
505
502
499
496
8,840
8,860
529
526
522
519
516
513
510
507
503
500
497
8,860
8,880
530
527
524
521
518
514
511
508
505
502
499
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-60
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
8,880
8,900
532
528
525
522
519
516
513
509
506
503
500
8,900
8,920
533
530
527
524
520
517
514
511
508
505
501
8,920
8,940
535
531
528
525
522
519
516
512
509
506
503
8,940
8,960
536
533
530
526
523
520
517
514
511
507
504
8,960
8,980
537
534
531
528
525
522
518
515
512
509
506
8,980
9,000
539
536
533
529
526
523
520
517
514
510
507
9,000
9,020
540
537
534
531
528
524
521
518
515
512
509
9,020
9,040
542
539
535
532
529
526
523
520
516
513
510
9,040
9,060
543
540
537
534
531
527
524
521
518
515
511
9,060
9,080
545
541
538
535
532
529
526
522
519
516
513
9,080
9,100
546
543
540
537
533
530
527
524
521
518
514
9,100
9,120
547
544
541
538
535
532
528
525
522
519
516
9,120
9,140
549
546
543
539
536
533
530
527
524
520
517
9,140
9,160
550
547
544
541
538
535
531
528
525
522
519
9,160
9,180
552
549
545
542
539
536
533
530
526
523
520
9,180
9,200
553
550
547
544
541
537
534
531
528
525
522
9,200
9,220
555
552
548
545
542
539
536
533
529
526
523
9,220
9,240
556
553
550
547
543
540
537
534
531
528
524
9,240
9,260
558
554
551
548
545
542
539
535
532
529
526
9,260
9,280
559
556
553
550
546
543
540
537
534
531
527
9,280
9,300
560
557
554
551
548
545
541
538
535
532
529
9,300
9,320
562
559
556
552
549
546
543
540
537
533
530
9,320
9,340
563
560
557
554
551
547
544
541
538
535
532
9,340
9,360
565
562
558
555
552
549
546
543
539
536
533
9,360
9,380
566
563
560
557
554
550
547
544
541
538
535
9,380
9,400
568
564
561
558
555
552
549
545
542
539
536
9,400
9,420
569
566
563
560
556
553
550
547
544
541
537
9,420
9,440
571
567
564
561
558
555
552
548
545
542
539
9,440
9,460
572
569
566
562
559
556
553
550
547
543
540
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-61
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
9,460
9,480
573
570
567
564
561
558
554
551
548
545
542
9,480
9,500
575
572
569
565
562
559
556
553
550
546
543
9,500
9,520
576
573
570
567
564
560
557
554
551
548
545
9,520
9,540
578
575
571
568
565
562
559
556
552
549
546
9,540
9,560
579
576
573
570
567
563
560
557
554
551
547
9,560
9,580
581
577
574
571
568
565
562
558
555
552
549
9,580
9,600
582
579
576
573
569
566
563
560
557
554
550
9,600
9,620
583
580
577
574
571
568
564
561
558
555
552
9,620
9,640
585
582
579
575
572
569
566
563
560
556
553
9,640
9,660
586
583
580
577
574
571
567
564
561
558
555
9,660
9,680
588
585
581
578
575
572
569
566
562
559
556
9,680
9,700
589
586
583
580
577
573
570
567
564
561
558
9,700
9,720
591
588
584
581
578
575
572
569
565
562
559
9,720
9,740
592
589
586
583
579
576
573
570
567
564
560
9,740
9,760
594
590
587
584
581
578
575
571
568
565
562
9,760
9,780
595
592
589
586
582
579
576
573
570
567
563
9,780
9,800
596
593
590
587
584
581
577
574
571
568
565
9,800
9,820
598
595
592
588
585
582
579
576
573
569
566
9,820
9,840
600
596
593
590
587
583
580
577
574
571
568
9,840
9,860
601
598
594
591
588
585
582
579
575
572
569
9,860
9,880
603
599
596
593
590
586
583
580
577
574
571
9,880
9,900
604
601
597
594
591
588
585
581
578
575
572
9,900
9,920
606
602
599
596
592
589
586
583
580
577
573
9,920
9,940
607
604
600
597
594
591
588
584
581
578
575
9,940
9,960
609
605
602
599
595
592
589
586
583
579
576
9,960
9,980
610
607
603
600
597
594
590
587
584
581
578
9,980
10,000
612
608
605
602
598
595
592
589
586
582
579
10,000
10,020
613
610
607
603
600
596
593
590
587
584
581
10,020
10,040
615
611
608
605
601
598
595
592
588
585
582
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-62
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
10,040
10,060
616
613
610
606
603
600
596
593
590
587
583
10,060
10,080
618
614
611
608
604
601
598
594
591
588
585
10,080
10,100
619
616
613
609
606
603
599
596
593
590
586
10,100
10,120
621
617
614
611
607
604
601
597
594
591
588
10,120
10,140
622
619
616
612
609
606
602
599
596
592
589
10,140
10,160
624
621
617
614
610
607
604
600
597
594
591
10,160
10,180
625
622
619
615
612
609
605
602
599
595
592
10,180
10,200
627
624
620
617
614
610
607
603
600
597
594
10,200
10,220
628
625
622
618
615
612
608
605
602
598
595
10,220
10,240
630
627
623
620
617
613
610
607
603
600
596
10,240
10,260
631
628
625
621
618
615
611
608
605
601
598
10,260
10,280
633
630
626
623
620
616
613
610
606
603
600
10,280
10,300
634
631
628
624
621
618
614
611
608
604
601
10,300
10,320
636
633
629
626
623
619
616
613
609
606
603
10,320
10,340
638
634
631
628
624
621
617
614
611
607
604
10,340
10,360
639
636
632
629
626
622
619
616
612
609
606
10,360
10,380
641
637
634
631
627
624
621
617
614
610
607
10,380
10,400
642
639
635
632
629
625
622
619
615
612
609
10,400
10,420
644
640
637
634
630
627
624
620
617
614
610
10,420
10,440
645
642
638
635
632
628
625
622
618
615
612
10,440
10,460
647
643
640
637
633
630
627
623
620
617
613
10,460
10,480
648
645
641
638
635
631
628
625
621
618
615
10,480
10,500
650
646
643
640
636
633
630
626
623
620
616
10,500
10,520
651
648
645
641
638
634
631
628
624
621
618
10,520
10,540
653
649
646
643
639
636
633
629
626
623
619
10,540
10,560
654
651
648
644
641
638
634
631
628
624
621
10,560
10,580
656
652
649
646
642
639
636
632
629
626
622
10,580
10,600
657
654
651
647
644
641
637
634
631
627
624
10,600
10,620
659
655
652
649
645
642
639
635
632
629
625
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-63
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
10,620
10,640
660
657
654
650
647
644
640
637
634
630
627
10,640
10,660
662
659
655
652
648
645
642
638
635
632
628
10,660
10,680
663
660
657
653
650
647
643
640
637
633
630
10,680
10,700
665
662
658
655
652
648
645
641
638
635
631
10,700
10,720
666
663
660
656
653
650
646
643
640
636
633
10,720
10,740
668
665
661
658
655
651
648
645
641
638
634
10,740
10,760
669
666
663
659
656
653
649
646
643
639
636
10,760
10,780
671
668
664
661
658
654
651
648
644
641
638
10,780
10,800
672
669
666
662
659
656
652
649
646
642
639
10,800
10,820
674
671
667
664
661
657
654
651
647
644
641
10,820
10,840
676
672
669
666
662
659
655
652
649
645
642
10,840
10,860
677
674
670
667
664
660
657
654
650
647
644
10,860
10,880
679
675
672
669
665
662
659
655
652
648
645
10,880
10,900
680
677
673
670
667
663
660
657
653
650
647
10,900
10,920
682
678
675
672
668
665
662
658
655
652
648
10,920
10,940
683
680
676
673
670
666
663
660
656
653
650
10,940
10,960
685
681
678
675
671
668
665
661
658
655
651
10,960
10,980
686
683
679
676
673
669
666
663
659
656
653
10,980
11,000
688
684
681
678
674
671
668
664
661
658
654
11,000
11,020
689
686
683
679
676
672
669
666
662
659
656
11,020
11,040
691
687
684
681
677
674
671
667
664
661
657
11,040
11,060
692
689
686
682
679
676
672
669
666
662
659
11,060
11,080
694
690
687
684
680
677
674
670
667
664
660
11,080
11,100
695
692
689
685
682
679
675
672
669
665
662
11,100
11,120
697
693
690
687
683
680
677
673
670
667
663
11,120
11,140
698
695
692
688
685
682
678
675
672
668
665
11,140
11,160
700
697
693
690
686
683
680
676
673
670
666
11,160
11,180
701
698
695
691
688
685
681
678
675
671
668
11,180
11,200
703
700
696
693
690
686
683
679
676
673
669
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-64
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
11,200
11,220
704
701
698
694
691
688
684
681
678
674
671
11,220
11,240
706
703
699
696
693
689
686
683
679
676
672
11,240
11,260
707
704
701
697
694
691
687
684
681
677
674
11,260
11,280
709
706
702
699
696
692
689
686
682
679
676
11,280
11,300
710
707
704
700
697
694
690
687
684
680
677
11,300
11,320
712
709
705
702
699
695
692
689
685
682
679
11,320
11,340
714
710
707
704
700
697
693
690
687
683
680
11,340
11,360
715
712
708
705
702
698
695
692
688
685
682
11,360
11,380
717
713
710
707
703
700
697
693
690
686
683
11,380
11,400
718
715
711
708
705
701
698
695
691
688
685
11,400
11,420
720
716
713
710
706
703
700
696
693
690
686
11,420
11,440
721
718
714
711
708
704
701
698
694
691
688
11,440
11,460
723
719
716
713
709
706
703
699
696
693
689
11,460
11,480
724
721
717
714
711
707
704
701
697
694
691
11,480
11,500
726
722
719
716
712
709
706
702
699
696
692
11,500
11,520
727
724
721
717
714
710
707
704
700
697
694
11,520
11,540
729
725
722
719
715
712
709
705
702
699
695
11,540
11,560
730
727
724
720
717
714
710
707
704
700
697
11,560
11,580
732
728
725
722
718
715
712
708
705
702
698
11,580
11,600
733
730
727
723
720
717
713
710
707
703
700
11,600
11,620
735
731
728
725
721
718
715
711
708
705
701
11,620
11,640
736
733
730
726
723
720
716
713
710
706
703
11,640
11,660
738
735
731
728
724
721
718
714
711
708
704
11,660
11,680
739
736
733
729
726
723
719
716
713
709
706
11,680
11,700
741
738
734
731
728
724
721
717
714
711
707
11,700
11,720
742
739
736
732
729
726
722
719
716
712
709
11,720
11,740
744
741
737
734
731
727
724
721
717
714
710
11,740
11,760
745
742
739
735
732
729
725
722
719
715
712
11,760
11,780
747
744
740
737
734
730
727
724
720
717
714
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-65
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
11,780
11,800
748
745
742
738
735
732
728
725
722
718
715
11,800
11,820
750
747
743
740
737
733
730
727
723
720
717
11,820
11,840
752
748
745
742
738
735
731
728
725
721
718
11,840
11,860
753
750
746
743
740
736
733
730
726
723
720
11,860
11,880
755
751
748
745
741
738
735
731
728
724
721
11,880
11,900
756
753
749
746
743
739
736
733
729
726
723
11,900
11,920
758
754
751
748
744
741
738
734
731
728
724
11,920
11,940
759
756
752
749
746
742
739
736
732
729
726
11,940
11,960
761
757
754
751
747
744
741
737
734
731
727
11,960
11,980
762
759
755
752
749
745
742
739
735
732
729
11,980
12,000
764
760
757
754
750
747
744
740
737
734
730
12,000
12,020
765
762
759
755
752
748
745
742
738
735
732
12,020
12,040
767
763
760
757
753
750
747
743
740
737
733
12,040
12,060
768
765
762
758
755
752
748
745
742
738
735
12,060
12,080
770
766
763
760
756
753
750
746
743
740
736
12,080
12,100
771
768
765
761
758
755
751
748
745
741
738
12,100
12,120
773
769
766
763
759
756
753
749
746
743
739
12,120
12,140
774
771
768
764
761
758
754
751
748
744
741
12,140
12,160
776
773
769
766
762
759
756
752
749
746
742
12,160
12,180
777
774
771
767
764
761
757
754
751
747
744
12,180
12,200
779
776
772
769
766
762
759
755
752
749
745
12,200
12,220
780
777
774
770
767
764
760
757
754
750
747
12,220
12,240
782
779
775
772
769
765
762
759
755
752
748
12,240
12,260
783
780
777
773
770
767
763
760
757
753
750
12,260
12,280
785
782
778
775
772
768
765
762
758
755
752
12,280
12,300
786
783
780
776
773
770
766
763
760
756
753
12,300
12,320
788
785
781
778
775
771
768
765
761
758
755
12,320
12,340
790
786
783
780
776
773
769
766
763
759
756
12,340
12,360
791
788
784
781
778
774
771
768
764
761
758
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-66
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
12,360
12,380
793
789
786
783
779
776
773
769
766
762
759
12,380
12,400
794
791
787
784
781
777
774
771
767
764
761
12,400
12,420
796
792
789
786
782
779
776
772
769
766
762
12,420
12,440
797
794
790
787
784
780
777
774
770
767
764
12,440
12,460
799
795
792
789
785
782
779
775
772
769
765
12,460
12,480
800
797
793
790
787
783
780
777
773
770
767
12,480
12,500
802
798
795
792
788
785
782
778
775
772
768
12,500
12,520
803
800
797
793
790
786
783
780
776
773
770
12,520
12,540
805
801
798
795
791
788
785
781
778
775
771
12,540
12,560
806
803
800
796
793
790
786
783
780
776
773
12,560
12,580
808
804
801
798
794
791
788
784
781
778
774
12,580
12,600
809
806
803
799
796
793
789
786
783
779
776
12,600
12,620
811
807
804
801
797
794
791
787
784
781
777
12,620
12,640
812
809
806
802
799
796
792
789
786
782
779
12,640
12,660
814
811
807
804
800
797
794
790
787
784
780
12,660
12,680
815
812
809
805
802
799
795
792
789
785
782
12,680
12,700
817
814
810
807
804
800
797
793
790
787
783
12,700
12,720
818
815
812
808
805
802
798
795
792
788
785
12,720
12,740
820
817
813
810
807
803
800
797
793
790
786
12,740
12,760
821
818
815
811
808
805
801
798
795
791
788
12,760
12,780
823
820
816
813
810
806
803
800
796
793
790
12,780
12,800
824
821
818
814
811
808
804
801
798
794
791
12,800
12,820
826
823
819
816
813
809
806
803
799
796
793
12,820
12,840
828
824
821
818
814
811
807
804
801
797
794
12,840
12,860
829
826
822
819
816
812
809
806
802
799
796
12,860
12,880
831
827
824
821
817
814
811
807
804
800
797
12,880
12,900
832
829
825
822
819
815
812
809
805
802
799
12,900
12,920
834
830
827
824
820
817
814
810
807
804
800
12,920
12,940
835
832
828
825
822
818
815
812
808
805
802
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-67
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
12,940
12,960
837
833
830
827
823
820
817
813
810
807
803
12,960
12,980
838
835
831
828
825
821
818
815
811
808
805
12,980
13,000
840
836
833
830
826
823
820
816
813
810
806
13,000
13,020
841
838
835
831
828
824
821
818
814
811
808
13,020
13,040
843
839
836
833
829
826
823
819
816
813
809
13,040
13,060
844
841
838
834
831
828
824
821
818
814
811
13,060
13,080
846
842
839
836
832
829
826
822
819
816
812
13,080
13,100
847
844
841
837
834
831
827
824
821
817
814
13,100
13,120
849
845
842
839
835
832
829
825
822
819
815
13,120
13,140
850
847
844
840
837
834
830
827
824
820
817
13,140
13,160
852
849
845
842
838
835
832
828
825
822
818
13,160
13,180
853
850
847
843
840
837
833
830
827
823
820
13,180
13,200
855
852
848
845
842
838
835
831
828
825
821
13,200
13,220
856
853
850
846
843
840
836
833
830
826
823
13,220
13,240
858
855
851
848
845
841
838
835
831
828
824
13,240
13,260
859
856
853
849
846
843
839
836
833
829
826
13,260
13,280
861
858
854
851
848
844
841
838
834
831
828
13,280
13,300
862
859
856
852
849
846
842
839
836
832
829
13,300
13,320
864
861
857
854
851
847
844
841
837
834
831
13,320
13,340
866
862
859
856
852
849
845
842
839
835
832
13,340
13,360
867
864
860
857
854
850
847
844
840
837
834
13,360
13,380
869
865
862
859
855
852
849
845
842
838
835
13,380
13,400
870
867
863
860
857
853
850
847
843
840
837
13,400
13,420
872
868
865
862
858
855
852
848
845
842
838
13,420
13,440
873
870
866
863
860
856
853
850
846
843
840
13,440
13,460
875
871
868
865
861
858
855
851
848
845
841
13,460
13,480
876
873
869
866
863
859
856
853
849
846
843
13,480
13,500
878
874
871
868
864
861
858
854
851
848
844
13,500
13,520
879
876
873
869
866
862
859
856
852
849
846
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-68
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
13,520
13,540
881
877
874
871
867
864
861
857
854
851
847
13,540
13,560
882
879
876
872
869
866
862
859
856
852
849
13,560
13,580
884
880
877
874
870
867
864
860
857
854
850
13,580
13,600
885
882
879
875
872
869
865
862
859
855
852
13,600
13,620
887
883
880
877
873
870
867
863
860
857
853
13,620
13,640
888
885
882
878
875
872
868
865
862
858
855
13,640
13,660
890
887
883
880
876
873
870
866
863
860
856
13,660
13,680
891
888
885
881
878
875
871
868
865
861
858
13,680
13,700
893
890
886
883
880
876
873
869
866
863
859
13,700
13,720
895
891
888
884
881
878
874
871
868
864
861
13,720
13,740
896
893
889
886
883
879
876
873
869
866
862
13,740
13,760
898
894
891
887
884
881
877
874
871
867
864
13,760
13,780
899
896
892
889
886
882
879
876
872
869
866
13,780
13,800
901
897
894
891
887
884
880
877
874
870
867
13,800
13,820
903
899
896
892
889
885
882
879
875
872
869
13,820
13,840
904
901
897
894
890
887
883
880
877
873
870
13,840
13,860
906
902
899
895
892
888
885
882
878
875
872
13,860
13,880
907
904
900
897
893
890
887
883
880
876
873
13,880
13,900
909
905
902
898
895
891
888
885
881
878
875
13,900
13,920
910
907
904
900
897
893
890
886
883
880
876
13,920
13,940
912
909
905
902
898
895
891
888
884
881
878
13,940
13,960
914
910
907
903
900
896
893
889
886
883
879
13,960
13,980
915
912
908
905
901
898
894
891
887
884
881
13,980
14,000
917
913
910
906
903
899
896
892
889
886
882
14,000
14,020
918
915
911
908
904
901
897
894
891
887
884
14,020
14,040
920
916
913
910
906
903
899
896
892
889
885
14,040
14,060
922
918
915
911
908
904
901
897
894
890
887
14,060
14,080
923
920
916
913
909
906
902
899
895
892
888
14,080
14,100
925
921
918
914
911
907
904
900
897
893
890
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-69
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
14,100 & over
925
922
919
915
912
908
905
901
898
894
891
7.9% of excess over $14,100 plus
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-70
0
1
2
3
4
5
6
7
8
9
10
or more
0
220
0
0
0
0
0
0
0
0
0
0
0
220
240
1
0
0
0
0
0
0
0
0
0
0
240
260
1
0
0
0
0
0
0
0
0
0
0
260
280
1
1
0
0
0
0
0
0
0
0
0
280
300
2
1
0
0
0
0
0
0
0
0
0
300
320
2
1
0
0
0
0
0
0
0
0
0
320
340
2
1
1
0
0
0
0
0
0
0
0
340
360
2
2
1
0
0
0
0
0
0
0
0
360
380
3
2
1
1
0
0
0
0
0
0
0
380
400
3
2
2
1
0
0
0
0
0
0
0
400
420
3
3
2
1
1
0
0
0
0
0
0
420
440
3
3
2
1
1
0
0
0
0
0
0
440
460
4
3
2
2
1
0
0
0
0
0
0
460
480
4
3
3
2
1
1
0
0
0
0
0
480
500
4
4
3
2
2
1
0
0
0
0
0
500
520
5
4
3
3
2
1
1
0
0
0
0
520
540
5
4
4
3
2
2
1
0
0
0
0
540
560
5
4
4
3
2
2
1
0
0
0
0
560
580
5
5
4
3
3
2
1
1
0
0
0
580
600
6
5
4
4
3
2
2
1
0
0
0
600
620
6
5
5
4
3
3
2
1
1
0
0
620
640
6
6
5
4
4
3
2
2
1
0
0
640
660
7
6
5
5
4
3
3
2
1
1
0
660
680
7
6
6
5
4
4
3
2
2
1
0
680
700
7
6
6
5
4
4
3
2
2
1
0
700
720
7
7
6
5
5
4
3
3
2
1
1
720
740
8
7
6
6
5
4
4
3
2
2
1
740
760
8
7
7
6
5
5
4
3
3
2
1
760
780
8
8
7
6
6
5
4
4
3
2
2
Semimonthly PAYROLL PERIOD
For Calendar Year 2027
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-71
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2027
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
780
800
9
8
7
7
6
5
5
4
3
3
2
800
820
9
8
7
7
6
5
5
4
3
3
2
820
840
10
8
8
7
6
6
5
4
4
3
2
840
860
11
9
8
7
7
6
5
5
4
3
3
860
880
11
10
8
8
7
6
6
5
4
4
3
880
900
12
10
9
8
7
7
6
5
5
4
3
900
920
13
11
9
8
8
7
6
6
5
4
4
920
940
13
12
10
9
8
7
6
6
5
4
4
940
960
14
12
11
9
8
7
7
6
5
5
4
960
980
14
13
11
10
8
8
7
6
6
5
4
980
1,000
15
14
12
11
9
8
7
7
6
5
5
1,000
1,020
16
14
13
11
10
8
8
7
6
6
5
1,020
1,040
17
15
13
12
10
9
8
7
7
6
5
1,040
1,060
19
16
14
12
11
9
8
7
7
6
5
1,060
1,080
20
17
15
13
12
10
8
8
7
6
6
1,080
1,100
21
18
16
14
12
11
9
8
7
7
6
1,100
1,120
22
19
17
14
13
11
10
8
8
7
6
1,120
1,140
23
20
18
15
13
12
10
9
8
7
7
1,140
1,160
24
21
19
16
14
13
11
10
8
8
7
1,160
1,180
25
23
20
17
15
13
12
10
9
8
7
1,180
1,200
26
24
21
18
16
14
12
11
9
8
7
1,200
1,220
28
25
22
20
17
14
13
11
10
8
8
1,220
1,240
29
26
23
21
18
15
14
12
11
9
8
1,240
1,260
30
27
24
22
19
16
14
13
11
10
8
1,260
1,280
31
28
25
23
20
18
15
13
12
10
9
1,280
1,300
33
30
27
24
21
19
16
14
12
11
9
1,300
1,320
34
31
28
25
22
20
17
15
13
12
10
1,320
1,340
35
32
29
26
23
21
18
16
14
12
11
1,340
1,360
37
34
30
27
25
22
19
17
14
13
11
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-72
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2027
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
1,360
1,380
38
35
32
29
26
23
20
18
15
14
12
1,380
1,400
39
36
33
30
27
24
22
19
16
14
13
1,400
1,420
40
37
34
31
28
25
23
20
17
15
13
1,420
1,440
42
39
36
33
30
26
24
21
19
16
14
1,440
1,460
43
40
37
34
31
28
25
22
20
17
15
1,460
1,480
44
41
38
35
32
29
26
23
21
18
15
1,480
1,500
46
43
39
36
33
30
27
24
22
19
17
1,500
1,520
47
44
41
38
35
32
29
26
23
20
18
1,520
1,540
48
45
42
39
36
33
30
27
24
21
19
1,540
1,560
49
46
43
40
37
34
31
28
25
22
20
1,560
1,580
51
48
45
42
38
35
32
29
26
24
21
1,580
1,600
52
49
46
43
40
37
34
31
28
25
22
1,600
1,620
53
50
47
44
41
38
35
32
29
26
23
1,620
1,640
55
51
48
45
42
39
36
33
30
27
24
1,640
1,660
56
53
50
47
44
41
37
34
31
28
25
1,660
1,680
57
54
51
48
45
42
39
36
33
30
27
1,680
1,700
58
55
52
49
46
43
40
37
34
31
28
1,700
1,720
60
57
54
50
47
44
41
38
35
32
29
1,720
1,740
61
58
55
52
49
46
43
40
37
33
30
1,740
1,760
62
59
56
53
50
47
44
41
38
35
32
1,760
1,780
64
61
57
54
51
48
45
42
39
36
33
1,780
1,800
65
62
59
56
53
50
46
43
40
37
34
1,800
1,820
67
63
60
57
54
51
48
45
42
39
36
1,820
1,840
68
65
61
58
55
52
49
46
43
40
37
1,840
1,860
69
66
63
60
56
53
50
47
44
41
38
1,860
1,880
71
67
64
61
58
55
52
49
45
42
39
1,880
1,900
72
69
66
62
59
56
53
50
47
44
41
1,900
1,920
73
70
67
64
60
57
54
51
48
45
42
1,920
1,940
75
71
68
65
62
59
55
52
49
46
43
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-73
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2027
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
1,940
1,960
76
73
70
66
63
60
57
54
51
48
44
1,960
1,980
77
74
71
68
64
61
58
55
52
49
46
1,980
2,000
79
76
72
69
66
63
59
56
53
50
47
2,000
2,020
80
77
74
70
67
64
61
57
54
51
48
2,020
2,040
82
78
75
72
69
65
62
59
56
53
50
2,040
2,060
83
80
76
73
70
67
63
60
57
54
51
2,060
2,080
84
81
78
75
71
68
65
62
58
55
52
2,080
2,100
86
82
79
76
73
69
66
63
60
57
53
2,100
2,120
87
84
80
77
74
71
68
64
61
58
55
2,120
2,140
88
85
82
79
75
72
69
66
62
59
56
2,140
2,160
90
86
83
80
77
73
70
67
64
61
57
2,160
2,180
91
88
85
81
78
75
72
68
65
62
59
2,180
2,200
92
89
86
83
79
76
73
70
66
63
60
2,200
2,220
94
91
87
84
81
78
74
71
68
65
61
2,220
2,240
95
92
89
85
82
79
76
72
69
66
63
2,240
2,260
97
93
90
87
84
80
77
74
71
67
64
2,260
2,280
98
95
91
88
85
82
78
75
72
69
65
2,280
2,300
100
96
93
89
86
83
80
77
73
70
67
2,300
2,320
101
98
94
91
88
84
81
78
75
71
68
2,320
2,340
103
99
96
92
89
86
82
79
76
73
69
2,340
2,360
104
101
97
94
90
87
84
81
77
74
71
2,360
2,380
105
102
99
95
92
88
85
82
79
75
72
2,380
2,400
107
103
100
97
93
90
87
83
80
77
74
2,400
2,420
108
105
101
98
95
91
88
85
81
78
75
2,420
2,440
110
106
103
99
96
93
89
86
83
80
76
2,440
2,460
111
108
104
101
97
94
91
87
84
81
78
2,460
2,480
113
109
106
102
99
95
92
89
86
82
79
2,480
2,500
114
111
107
104
100
97
93
90
87
84
80
2,500
2,520
115
112
109
105
102
98
95
91
88
85
82
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-74
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2027
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
2,520
2,540
117
113
110
107
103
100
96
93
90
86
83
2,540
2,560
118
115
111
108
105
101
98
94
91
88
84
2,560
2,580
120
116
113
109
106
103
99
96
92
89
86
2,580
2,600
121
118
114
111
108
104
101
97
94
90
87
2,600
2,620
123
119
116
112
109
106
102
99
95
92
89
2,620
2,640
124
121
117
114
110
107
104
100
97
93
90
2,640
2,660
126
122
119
115
112
108
105
102
98
95
91
2,660
2,680
127
124
120
117
113
110
106
103
100
96
93
2,680
2,700
128
125
122
118
115
111
108
104
101
98
94
2,700
2,720
130
126
123
120
116
113
109
106
102
99
96
2,720
2,740
131
128
124
121
118
114
111
107
104
100
97
2,740
2,760
133
129
126
122
119
116
112
109
105
102
98
2,760
2,780
134
131
127
124
120
117
114
110
107
103
100
2,780
2,800
136
132
129
125
122
118
115
112
108
105
101
2,800
2,820
137
134
130
127
123
120
116
113
110
106
103
2,820
2,840
139
135
132
128
125
121
118
114
111
108
104
2,840
2,860
140
137
133
130
126
123
119
116
112
109
106
2,860
2,880
141
138
135
131
128
124
121
117
114
110
107
2,880
2,900
143
139
136
133
129
126
122
119
115
112
109
2,900
2,920
144
141
137
134
131
127
124
120
117
113
110
2,920
2,940
146
142
139
135
132
129
125
122
118
115
111
2,940
2,960
147
144
140
137
133
130
127
123
120
116
113
2,960
2,980
149
145
142
138
135
131
128
125
121
118
114
2,980
3,000
150
147
143
140
136
133
129
126
123
119
116
3,000
3,020
151
148
145
141
138
134
131
127
124
121
117
3,020
3,040
153
149
146
143
139
136
132
129
125
122
119
3,040
3,060
154
151
147
144
141
137
134
130
127
123
120
3,060
3,080
156
152
149
145
142
139
135
132
128
125
121
3,080
3,100
157
154
150
147
144
140
137
133
130
126
123
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-75
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2027
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
3,100
3,120
159
155
152
148
145
142
138
135
131
128
124
3,120
3,140
160
157
153
150
146
143
140
136
133
129
126
3,140
3,160
162
158
155
151
148
144
141
138
134
131
127
3,160
3,180
163
160
156
153
149
146
142
139
136
132
129
3,180
3,200
164
161
158
154
151
147
144
140
137
134
130
3,200
3,220
166
162
159
156
152
149
145
142
138
135
132
3,220
3,240
167
164
160
157
154
150
147
143
140
136
133
3,240
3,260
169
165
162
158
155
152
148
145
141
138
134
3,260
3,280
170
167
163
160
156
153
150
146
143
139
136
3,280
3,300
172
168
165
161
158
154
151
148
144
141
137
3,300
3,320
173
170
166
163
159
156
152
149
146
142
139
3,320
3,340
175
171
168
164
161
157
154
150
147
144
140
3,340
3,360
176
173
169
166
162
159
155
152
148
145
142
3,360
3,380
177
174
171
167
164
160
157
153
150
146
143
3,380
3,400
179
175
172
169
165
162
158
155
151
148
145
3,400
3,420
180
177
173
170
167
163
160
156
153
149
146
3,420
3,440
182
178
175
171
168
165
161
158
154
151
147
3,440
3,460
183
180
176
173
169
166
163
159
156
152
149
3,460
3,480
185
181
178
174
171
167
164
161
157
154
150
3,480
3,500
186
183
179
176
172
169
165
162
159
155
152
3,500
3,520
187
184
181
177
174
170
167
163
160
157
153
3,520
3,540
189
185
182
179
175
172
168
165
161
158
155
3,540
3,560
190
187
183
180
177
173
170
166
163
159
156
3,560
3,580
192
188
185
181
178
175
171
168
164
161
157
3,580
3,600
193
190
186
183
180
176
173
169
166
162
159
3,600
3,620
195
191
188
184
181
178
174
171
167
164
160
3,620
3,640
196
193
189
186
182
179
176
172
169
165
162
3,640
3,660
198
194
191
187
184
180
177
174
170
167
163
3,660
3,680
199
196
192
189
185
182
178
175
172
168
165
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-76
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2027
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
3,680
3,700
200
197
194
190
187
183
180
176
173
170
166
3,700
3,720
202
198
195
192
188
185
181
178
174
171
168
3,720
3,740
203
200
196
193
190
186
183
179
176
172
169
3,740
3,760
205
201
198
194
191
188
184
181
177
174
170
3,760
3,780
206
203
199
196
192
189
186
182
179
175
172
3,780
3,800
208
204
201
197
194
190
187
184
180
177
173
3,800
3,820
209
206
202
199
195
192
188
185
182
178
175
3,820
3,840
211
207
204
200
197
193
190
186
183
180
176
3,840
3,860
212
209
205
202
198
195
191
188
184
181
178
3,860
3,880
213
210
207
203
200
196
193
189
186
182
179
3,880
3,900
215
211
208
205
201
198
194
191
187
184
181
3,900
3,920
216
213
209
206
203
199
196
192
189
185
182
3,920
3,940
218
214
211
207
204
201
197
194
190
187
183
3,940
3,960
219
216
212
209
205
202
199
195
192
188
185
3,960
3,980
221
217
214
210
207
203
200
197
193
190
186
3,980
4,000
222
219
215
212
208
205
201
198
195
191
188
4,000
4,020
223
220
217
213
210
206
203
199
196
193
189
4,020
4,040
225
221
218
215
211
208
204
201
197
194
191
4,040
4,060
226
223
219
216
213
209
206
202
199
195
192
4,060
4,080
228
224
221
217
214
211
207
204
200
197
193
4,080
4,100
229
226
222
219
216
212
209
205
202
198
195
4,100
4,120
231
227
224
220
217
214
210
207
203
200
196
4,120
4,140
232
229
225
222
218
215
212
208
205
201
198
4,140
4,160
234
230
227
223
220
216
213
210
206
203
199
4,160
4,180
235
232
228
225
221
218
214
211
208
204
201
4,180
4,200
236
233
230
226
223
219
216
212
209
206
202
4,200
4,220
238
234
231
228
224
221
217
214
210
207
204
4,220
4,240
239
236
232
229
226
222
219
215
212
208
205
4,240
4,260
241
237
234
230
227
224
220
217
213
210
206
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-77
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2027
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
4,260
4,280
242
239
235
232
228
225
222
218
215
211
208
4,280
4,300
244
240
237
233
230
226
223
220
216
213
209
4,300
4,320
245
242
238
235
231
228
224
221
218
214
211
4,320
4,340
247
243
240
236
233
229
226
222
219
216
212
4,340
4,360
248
245
241
238
234
231
227
224
220
217
214
4,360
4,380
249
246
243
239
236
232
229
225
222
218
215
4,380
4,400
251
247
244
241
237
234
230
227
223
220
217
4,400
4,420
252
249
245
242
239
235
232
228
225
221
218
4,420
4,440
254
250
247
243
240
237
233
230
226
223
219
4,440
4,460
255
252
248
245
241
238
235
231
228
224
221
4,460
4,480
257
253
250
246
243
239
236
233
229
226
222
4,480
4,500
258
255
251
248
244
241
237
234
231
227
224
4,500
4,520
259
256
253
249
246
242
239
235
232
229
225
4,520
4,540
261
257
254
251
247
244
240
237
233
230
227
4,540
4,560
262
259
255
252
249
245
242
238
235
231
228
4,560
4,580
264
260
257
253
250
247
243
240
236
233
229
4,580
4,600
265
262
258
255
252
248
245
241
238
234
231
4,600
4,620
267
263
260
256
253
250
246
243
239
236
232
4,620
4,640
268
265
261
258
254
251
248
244
241
237
234
4,640
4,660
270
266
263
259
256
252
249
246
242
239
235
4,660
4,680
271
268
264
261
257
254
250
247
244
240
237
4,680
4,700
272
269
266
262
259
255
252
248
245
242
238
4,700
4,720
274
270
267
264
260
257
253
250
246
243
240
4,720
4,740
275
272
268
265
262
258
255
251
248
244
241
4,740
4,760
277
273
270
266
263
260
256
253
249
246
242
4,760
4,780
278
275
271
268
264
261
258
254
251
247
244
4,780
4,800
280
276
273
269
266
262
259
256
252
249
245
4,800
4,820
281
278
274
271
267
264
260
257
254
250
247
4,820
4,840
283
279
276
272
269
265
262
258
255
252
248
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-78
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2027
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
4,840
4,860
284
281
277
274
270
267
263
260
256
253
250
4,860
4,880
285
282
279
275
272
268
265
261
258
254
251
4,880
4,900
287
283
280
277
273
270
266
263
259
256
253
4,900
4,920
288
285
281
278
275
271
268
264
261
257
254
4,920
4,940
290
286
283
279
276
273
269
266
262
259
255
4,940
4,960
291
288
284
281
277
274
271
267
264
260
257
4,960
4,980
293
289
286
282
279
275
272
269
265
262
258
4,980
5,000
294
291
287
284
280
277
273
270
267
263
260
5,000
5,020
295
292
289
285
282
278
275
271
268
265
261
5,020
5,040
297
293
290
287
283
280
276
273
269
266
263
5,040
5,060
298
295
291
288
285
281
278
274
271
267
264
5,060
5,080
300
296
293
289
286
283
279
276
272
269
265
5,080
5,100
301
298
294
291
288
284
281
277
274
270
267
5,100
5,120
303
299
296
292
289
286
282
279
275
272
268
5,120
5,140
304
301
297
294
290
287
284
280
277
273
270
5,140
5,160
306
302
299
295
292
288
285
282
278
275
271
5,160
5,180
307
304
300
297
293
290
286
283
280
276
273
5,180
5,200
308
305
302
298
295
291
288
284
281
278
274
5,200
5,220
310
306
303
300
296
293
289
286
282
279
276
5,220
5,240
311
308
304
301
298
294
291
287
284
280
277
5,240
5,260
313
309
306
302
299
296
292
289
285
282
278
5,260
5,280
314
311
307
304
300
297
294
290
287
283
280
5,280
5,300
316
312
309
305
302
298
295
292
288
285
281
5,300
5,320
317
314
310
307
303
300
296
293
290
286
283
5,320
5,340
319
315
312
308
305
301
298
294
291
288
284
5,340
5,360
320
317
313
310
306
303
299
296
292
289
286
5,360
5,380
321
318
315
311
308
304
301
297
294
290
287
5,380
5,400
323
319
316
313
309
306
302
299
295
292
289
5,400
5,420
324
321
317
314
311
307
304
300
297
293
290
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-79
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2027
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
5,420
5,440
326
322
319
315
312
309
305
302
298
295
291
5,440
5,460
327
324
320
317
313
310
307
303
300
296
293
5,460
5,480
329
325
322
318
315
311
308
305
301
298
294
5,480
5,500
330
327
323
320
316
313
309
306
303
299
296
5,500
5,520
332
328
325
321
318
314
311
307
304
301
297
5,520
5,540
333
330
326
323
319
316
312
309
305
302
299
5,540
5,560
335
331
328
324
321
317
314
310
307
303
300
5,560
5,580
337
333
329
326
322
319
315
312
308
305
301
5,580
5,600
338
334
331
327
324
320
317
313
310
306
303
5,600
5,620
340
336
332
329
325
322
318
315
311
308
304
5,620
5,640
341
337
334
330
327
323
320
316
313
309
306
5,640
5,660
343
339
335
332
328
324
321
318
314
311
307
5,660
5,680
344
340
337
333
330
326
322
319
316
312
309
5,680
5,700
346
342
338
335
331
328
324
320
317
314
310
5,700
5,720
347
344
340
336
333
329
325
322
318
315
312
5,720
5,740
349
345
341
338
334
331
327
323
320
316
313
5,740
5,760
350
347
343
339
336
332
328
325
321
318
314
5,760
5,780
352
348
344
341
337
334
330
326
323
319
316
5,780
5,800
353
350
346
342
339
335
331
328
324
321
317
5,800
5,820
355
351
348
344
340
337
333
329
326
322
319
5,820
5,840
356
353
349
345
342
338
335
331
327
324
320
5,840
5,860
358
354
351
347
343
340
336
332
329
325
322
5,860
5,880
359
356
352
348
345
341
338
334
330
327
323
5,880
5,900
361
357
354
350
346
343
339
335
332
328
325
5,900
5,920
362
359
355
351
348
344
341
337
333
330
326
5,920
5,940
364
360
357
353
349
346
342
339
335
331
328
5,940
5,960
365
362
358
355
351
347
344
340
336
333
329
5,960
5,980
367
363
360
356
352
349
345
342
338
334
331
5,980
6,000
368
365
361
358
354
350
347
343
339
336
332
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-80
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2027
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
6,000
6,020
370
366
363
359
355
352
348
345
341
337
334
6,020
6,040
371
368
364
361
357
353
350
346
342
339
335
6,040
6,060
373
369
366
362
359
355
351
348
344
340
337
6,060
6,080
375
371
367
364
360
356
353
349
346
342
338
6,080
6,100
376
372
369
365
362
358
354
351
347
343
340
6,100
6,120
378
374
370
367
363
359
356
352
349
345
341
6,120
6,140
379
375
372
368
365
361
357
354
350
346
343
6,140
6,160
381
377
373
370
366
362
359
355
352
348
344
6,160
6,180
382
378
375
371
368
364
360
357
353
350
346
6,180
6,200
384
380
376
373
369
366
362
358
355
351
347
6,200
6,220
385
382
378
374
371
367
363
360
356
353
349
6,220
6,240
387
383
379
376
372
369
365
361
358
354
350
6,240
6,260
388
385
381
377
374
370
366
363
359
356
352
6,260
6,280
390
386
382
379
375
372
368
364
361
357
353
6,280
6,300
391
388
384
380
377
373
369
366
362
359
355
6,300
6,320
393
389
386
382
378
375
371
367
364
360
357
6,320
6,340
394
391
387
383
380
376
373
369
365
362
358
6,340
6,360
396
392
389
385
381
378
374
370
367
363
360
6,360
6,380
397
394
390
386
383
379
376
372
368
365
361
6,380
6,400
399
395
392
388
384
381
377
373
370
366
363
6,400
6,420
400
397
393
389
386
382
379
375
371
368
364
6,420
6,440
402
398
395
391
387
384
380
377
373
369
366
6,440
6,460
403
400
396
393
389
385
382
378
374
371
367
6,460
6,480
405
401
398
394
390
387
383
380
376
372
369
6,480
6,500
406
403
399
396
392
388
385
381
377
374
370
6,500
6,520
408
404
401
397
393
390
386
383
379
375
372
6,520
6,540
409
406
402
399
395
391
388
384
380
377
373
6,540
6,560
411
407
404
400
397
393
389
386
382
378
375
6,560
6,580
413
409
405
402
398
394
391
387
384
380
376
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-81
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2027
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
6,580
6,600
414
410
407
403
400
396
392
389
385
381
378
6,600
6,620
416
412
408
405
401
397
394
390
387
383
379
6,620
6,640
417
413
410
406
403
399
395
392
388
384
381
6,640
6,660
419
415
411
408
404
400
397
393
390
386
382
6,660
6,680
420
416
413
409
406
402
398
395
391
388
384
6,680
6,700
422
418
414
411
407
404
400
396
393
389
385
6,700
6,720
423
420
416
412
409
405
401
398
394
391
387
6,720
6,740
425
421
417
414
410
407
403
399
396
392
388
6,740
6,760
426
423
419
415
412
408
404
401
397
394
390
6,760
6,780
428
424
420
417
413
410
406
402
399
395
391
6,780
6,800
429
426
422
418
415
411
407
404
400
397
393
6,800
6,820
431
427
424
420
416
413
409
405
402
398
395
6,820
6,840
432
429
425
421
418
414
411
407
403
400
396
6,840
6,860
434
430
427
423
419
416
412
408
405
401
398
6,860
6,880
435
432
428
424
421
417
414
410
406
403
399
6,880
6,900
437
433
430
426
422
419
415
411
408
404
401
6,900
6,920
438
435
431
427
424
420
417
413
409
406
402
6,920
6,940
440
436
433
429
425
422
418
415
411
407
404
6,940
6,960
441
438
434
431
427
423
420
416
412
409
405
6,960
6,980
443
439
436
432
428
425
421
418
414
410
407
6,980
7,000
444
441
437
434
430
426
423
419
415
412
408
7,000
7,020
446
442
439
435
431
428
424
421
417
413
410
7,020
7,040
447
444
440
437
433
429
426
422
418
415
411
7,040
7,060
449
445
442
438
435
431
427
424
420
416
413
7,060
7,080
451
447
443
440
436
432
429
425
422
418
414
7,080
7,100
452
448
445
441
438
434
430
427
423
419
416
7,100
7,120
454
450
446
443
439
435
432
428
425
421
417
7,120
7,140
455
451
448
444
441
437
433
430
426
422
419
7,140
7,160
457
453
449
446
442
438
435
431
428
424
420
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-82
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2027
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
7,160
7,180
458
454
451
447
444
440
436
433
429
426
422
7,180
7,200
460
456
452
449
445
442
438
434
431
427
423
7,200
7,220
461
458
454
450
447
443
439
436
432
429
425
7,220
7,240
463
459
455
452
448
445
441
437
434
430
426
7,240
7,260
464
461
457
453
450
446
442
439
435
432
428
7,260
7,280
466
462
458
455
451
448
444
440
437
433
429
7,280
7,300
467
464
460
456
453
449
445
442
438
435
431
7,300
7,320
469
465
462
458
454
451
447
443
440
436
433
7,320
7,340
470
467
463
459
456
452
449
445
441
438
434
7,340
7,360
472
468
465
461
457
454
450
446
443
439
436
7,360
7,380
473
470
466
462
459
455
452
448
444
441
437
7,380
7,400
475
471
468
464
460
457
453
449
446
442
439
7,400
7,420
476
473
469
465
462
458
455
451
447
444
440
7,420
7,440
478
474
471
467
463
460
456
453
449
445
442
7,440
7,460
479
476
472
469
465
461
458
454
450
447
443
7,460
7,480
481
477
474
470
466
463
459
456
452
448
445
7,480
7,500
482
479
475
472
468
464
461
457
453
450
446
7,500
7,520
484
480
477
473
469
466
462
459
455
451
448
7,520
7,540
486
482
478
475
471
467
464
460
456
453
449
7,540
7,560
487
483
480
476
473
469
465
462
458
454
451
7,560
7,580
489
485
481
478
474
470
467
463
460
456
452
7,580
7,600
490
487
483
479
476
472
468
465
461
457
454
7,600
7,620
492
488
484
481
477
473
470
466
463
459
455
7,620
7,640
494
490
486
482
479
475
471
468
464
460
457
7,640
7,660
495
491
488
484
480
476
473
469
466
462
458
7,660
7,680
497
493
489
485
482
478
474
471
467
464
460
7,680
7,700
498
495
491
487
483
480
476
472
469
465
461
7,700
7,720
500
496
492
489
485
481
477
474
470
467
463
7,720
7,740
501
498
494
490
486
483
479
475
472
468
464
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-83
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2027
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
7,740
7,760
503
499
495
492
488
484
480
477
473
470
466
7,760
7,780
505
501
497
493
490
486
482
478
475
471
467
7,780
7,800
506
502
499
495
491
487
484
480
476
473
469
7,800
7,820
508
504
500
496
493
489
485
481
478
474
471
7,820
7,840
509
506
502
498
494
491
487
483
479
476
472
7,840
7,860
511
507
503
500
496
492
488
485
481
477
474
7,860
7,880
513
509
505
501
497
494
490
486
482
479
475
7,880
7,900
514
510
507
503
499
495
491
488
484
480
477
7,900
7,920
516
512
508
504
501
497
493
489
486
482
478
7,920
7,940
517
513
510
506
502
498
495
491
487
483
480
7,940
7,960
519
515
511
508
504
500
496
492
489
485
481
7,960
7,980
520
517
513
509
505
502
498
494
490
487
483
7,980
8,000
522
518
514
511
507
503
499
496
492
488
484
8,000 & over
523
519
515
511
508
504
500
496
493
489
485
7.9% of excess over $8,000 plus
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-84
0
1
2
3
4
5
6
7
8
9
10
or more
0
220
0
0
0
0
0
0
0
0
0
0
0
220
240
1
0
0
0
0
0
0
0
0
0
0
240
260
1
0
0
0
0
0
0
0
0
0
0
260
280
1
1
0
0
0
0
0
0
0
0
0
280
300
2
1
0
0
0
0
0
0
0
0
0
300
320
2
1
0
0
0
0
0
0
0
0
0
320
340
2
1
1
0
0
0
0
0
0
0
0
340
360
2
2
1
0
0
0
0
0
0
0
0
360
380
3
2
1
1
0
0
0
0
0
0
0
380
400
3
2
2
1
0
0
0
0
0
0
0
400
420
3
3
2
1
1
0
0
0
0
0
0
420
440
3
3
2
1
1
0
0
0
0
0
0
440
460
4
3
2
2
1
0
0
0
0
0
0
460
480
4
3
3
2
1
1
0
0
0
0
0
480
500
4
4
3
2
2
1
0
0
0
0
0
500
520
5
4
3
3
2
1
1
0
0
0
0
520
540
5
4
4
3
2
2
1
0
0
0
0
540
560
5
4
4
3
2
2
1
0
0
0
0
560
580
5
5
4
3
3
2
1
1
0
0
0
580
600
6
5
4
4
3
2
2
1
0
0
0
600
620
6
5
5
4
3
3
2
1
1
0
0
620
640
6
6
5
4
4
3
2
2
1
0
0
640
660
7
6
5
5
4
3
3
2
1
1
0
660
680
7
6
6
5
4
4
3
2
2
1
0
680
700
7
6
6
5
4
4
3
2
2
1
0
700
720
7
7
6
5
5
4
3
3
2
1
1
720
740
8
7
6
6
5
4
4
3
2
2
1
740
760
8
7
7
6
5
5
4
3
3
2
1
760
780
8
8
7
6
6
5
4
4
3
2
2
Semimonthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-85
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
780
800
9
8
7
7
6
5
5
4
3
3
2
800
820
9
8
7
7
6
5
5
4
3
3
2
820
840
9
8
8
7
6
6
5
4
4
3
2
840
860
9
9
8
7
7
6
5
5
4
3
3
860
880
10
9
8
8
7
6
6
5
4
4
3
880
900
10
9
9
8
7
7
6
5
5
4
3
900
920
10
10
9
8
8
7
6
6
5
4
4
920
940
10
10
9
8
8
7
6
6
5
4
4
940
960
11
10
9
9
8
7
7
6
5
5
4
960
980
11
10
10
9
8
8
7
6
6
5
4
980
1,000
11
11
10
9
9
8
7
7
6
5
5
1,000
1,020
12
11
10
10
9
8
8
7
6
6
5
1,020
1,040
12
11
11
10
9
9
8
7
7
6
5
1,040
1,060
12
11
11
10
9
9
8
7
7
6
5
1,060
1,080
12
12
11
10
10
9
8
8
7
6
6
1,080
1,100
13
12
11
11
10
9
9
8
7
7
6
1,100
1,120
13
12
12
11
10
10
9
8
8
7
6
1,120
1,140
13
13
12
11
11
10
9
9
8
7
7
1,140
1,160
14
13
12
12
11
10
10
9
8
8
7
1,160
1,180
14
13
13
12
11
11
10
9
9
8
7
1,180
1,200
14
13
13
12
11
11
10
9
9
8
7
1,200
1,220
14
14
13
12
12
11
10
10
9
8
8
1,220
1,240
15
14
13
13
12
11
11
10
9
9
8
1,240
1,260
15
14
14
13
12
12
11
10
10
9
8
1,260
1,280
15
15
14
13
13
12
11
11
10
9
9
1,280
1,300
16
15
14
14
13
12
12
11
10
10
9
1,300
1,320
16
15
14
14
13
12
12
11
10
10
9
1,320
1,340
16
15
15
14
13
13
12
11
11
10
9
1,340
1,360
16
16
15
14
14
13
12
12
11
10
10
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-86
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
1,360
1,380
17
16
15
15
14
13
13
12
11
11
10
1,380
1,400
17
16
16
15
14
14
13
12
12
11
10
1,400
1,420
18
17
16
15
15
14
13
13
12
11
11
1,420
1,440
18
17
16
15
15
14
13
13
12
11
11
1,440
1,460
19
17
16
16
15
14
14
13
12
12
11
1,460
1,480
20
18
17
16
15
15
14
13
13
12
11
1,480
1,500
20
19
17
16
16
15
14
14
13
12
12
1,500
1,520
21
19
18
17
16
15
15
14
13
13
12
1,520
1,540
22
20
19
17
16
16
15
14
14
13
12
1,540
1,560
22
21
19
18
16
16
15
14
14
13
12
1,560
1,580
23
21
20
18
17
16
15
15
14
13
13
1,580
1,600
23
22
20
19
17
16
16
15
14
14
13
1,600
1,620
24
23
21
20
18
17
16
15
15
14
13
1,620
1,640
25
23
22
20
19
17
16
16
15
14
14
1,640
1,660
25
24
22
21
19
18
17
16
15
15
14
1,660
1,680
26
25
23
21
20
18
17
16
16
15
14
1,680
1,700
27
25
24
22
21
19
18
16
16
15
14
1,700
1,720
27
26
24
23
21
20
18
17
16
15
15
1,720
1,740
28
26
25
23
22
20
19
17
16
16
15
1,740
1,760
29
27
26
24
22
21
19
18
17
16
15
1,760
1,780
29
28
26
25
23
22
20
19
17
16
16
1,780
1,800
30
28
27
25
24
22
21
19
18
17
16
1,800
1,820
31
29
27
26
24
23
21
20
18
17
16
1,820
1,840
32
30
28
27
25
24
22
20
19
17
16
1,840
1,860
33
31
29
27
26
24
23
21
20
18
17
1,860
1,880
34
32
29
28
26
25
23
22
20
19
17
1,880
1,900
36
33
30
29
27
25
24
22
21
19
18
1,900
1,920
37
34
31
29
28
26
25
23
22
20
18
1,920
1,940
38
35
33
30
28
27
25
24
22
21
19
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-87
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
1,940
1,960
39
36
34
31
29
27
26
24
23
21
20
1,960
1,980
40
37
35
32
30
28
26
25
23
22
20
1,980
2,000
41
38
36
33
31
29
27
26
24
23
21
2,000
2,020
42
40
37
34
32
29
28
26
25
23
22
2,020
2,040
43
41
38
35
33
30
28
27
25
24
22
2,040
2,060
44
42
39
37
34
31
29
28
26
24
23
2,060
2,080
45
43
40
38
35
32
30
28
27
25
24
2,080
2,100
47
44
41
39
36
33
31
29
27
26
24
2,100
2,120
48
45
42
40
37
35
32
29
28
26
25
2,120
2,140
49
46
44
41
38
36
33
30
29
27
26
2,140
2,160
50
47
45
42
39
37
34
32
29
28
26
2,160
2,180
51
48
46
43
40
38
35
33
30
28
27
2,180
2,200
52
49
47
44
42
39
36
34
31
29
27
2,200
2,220
53
51
48
45
43
40
37
35
32
30
28
2,220
2,240
55
52
49
46
44
41
39
36
33
31
29
2,240
2,260
56
53
50
48
45
42
40
37
34
32
29
2,260
2,280
57
54
51
49
46
43
41
38
36
33
30
2,280
2,300
59
56
52
50
47
44
42
39
37
34
31
2,300
2,320
60
57
54
51
48
46
43
40
38
35
32
2,320
2,340
61
58
55
52
49
47
44
41
39
36
34
2,340
2,360
62
59
56
53
50
48
45
43
40
37
35
2,360
2,380
64
61
58
55
51
49
46
44
41
38
36
2,380
2,400
65
62
59
56
53
50
47
45
42
39
37
2,400
2,420
66
63
60
57
54
51
48
46
43
41
38
2,420
2,440
68
64
61
58
55
52
50
47
44
42
39
2,440
2,460
69
66
63
60
57
54
51
48
45
43
40
2,460
2,480
70
67
64
61
58
55
52
49
47
44
41
2,480
2,500
71
68
65
62
59
56
53
50
48
45
42
2,500
2,520
73
70
67
63
60
57
54
51
49
46
43
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-88
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
2,520
2,540
74
71
68
65
62
59
56
53
50
47
45
2,540
2,560
75
72
69
66
63
60
57
54
51
48
46
2,560
2,580
76
73
70
67
64
61
58
55
52
49
47
2,580
2,600
78
75
72
69
66
63
59
56
53
50
48
2,600
2,620
79
76
73
70
67
64
61
58
55
52
49
2,620
2,640
80
77
74
71
68
65
62
59
56
53
50
2,640
2,660
82
79
75
72
69
66
63
60
57
54
51
2,660
2,680
83
80
77
74
71
68
65
62
58
55
52
2,680
2,700
84
81
78
75
72
69
66
63
60
57
54
2,700
2,720
85
82
79
76
73
70
67
64
61
58
55
2,720
2,740
87
84
81
78
75
71
68
65
62
59
56
2,740
2,760
88
85
82
79
76
73
70
67
64
61
57
2,760
2,780
89
86
83
80
77
74
71
68
65
62
59
2,780
2,800
91
88
84
81
78
75
72
69
66
63
60
2,800
2,820
92
89
86
83
80
77
74
70
67
64
61
2,820
2,840
93
90
87
84
81
78
75
72
69
66
63
2,840
2,860
94
91
88
85
82
79
76
73
70
67
64
2,860
2,880
96
93
90
87
83
80
77
74
71
68
65
2,880
2,900
97
94
91
88
85
82
79
76
73
70
66
2,900
2,920
98
95
92
89
86
83
80
77
74
71
68
2,920
2,940
100
96
93
90
87
84
81
78
75
72
69
2,940
2,960
101
98
95
92
89
86
82
79
76
73
70
2,960
2,980
102
99
96
93
90
87
84
81
78
75
72
2,980
3,000
103
100
97
94
91
88
85
82
79
76
73
3,000
3,020
105
102
99
95
92
89
86
83
80
77
74
3,020
3,040
106
103
100
97
94
91
88
85
82
78
75
3,040
3,060
107
104
101
98
95
92
89
86
83
80
77
3,060
3,080
108
105
102
99
96
93
90
87
84
81
78
3,080
3,100
110
107
104
101
98
95
91
88
85
82
79
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-89
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
3,100
3,120
111
108
105
102
99
96
93
90
87
84
81
3,120
3,140
112
109
106
103
100
97
94
91
88
85
82
3,140
3,160
114
111
107
104
101
98
95
92
89
86
83
3,160
3,180
115
112
109
106
103
100
97
94
90
87
84
3,180
3,200
116
113
110
107
104
101
98
95
92
89
86
3,200
3,220
118
114
111
108
105
102
99
96
93
90
87
3,220
3,240
119
116
113
110
107
103
100
97
94
91
88
3,240
3,260
120
117
114
111
108
105
102
99
96
93
89
3,260
3,280
122
118
115
112
109
106
103
100
97
94
91
3,280
3,300
123
120
117
113
110
107
104
101
98
95
92
3,300
3,320
124
121
118
115
112
109
106
102
99
96
93
3,320
3,340
126
122
119
116
113
110
107
104
101
98
95
3,340
3,360
127
124
121
117
114
111
108
105
102
99
96
3,360
3,380
128
125
122
119
115
112
109
106
103
100
97
3,380
3,400
130
127
123
120
117
114
111
108
105
102
98
3,400
3,420
131
128
125
121
118
115
112
109
106
103
100
3,420
3,440
133
129
126
123
120
116
113
110
107
104
101
3,440
3,460
134
131
127
124
121
118
114
111
108
105
102
3,460
3,480
135
132
129
126
122
119
116
113
110
107
104
3,480
3,500
137
133
130
127
124
120
117
114
111
108
105
3,500
3,520
138
135
131
128
125
122
119
115
112
109
106
3,520
3,540
139
136
133
130
126
123
120
117
114
110
107
3,540
3,560
141
137
134
131
128
124
121
118
115
112
109
3,560
3,580
142
139
136
132
129
126
123
119
116
113
110
3,580
3,600
143
140
137
134
130
127
124
121
117
114
111
3,600
3,620
145
142
138
135
132
129
125
122
119
116
113
3,620
3,640
146
143
140
136
133
130
127
123
120
117
114
3,640
3,660
147
144
141
138
135
131
128
125
122
118
115
3,660
3,680
149
146
142
139
136
133
129
126
123
120
116
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-90
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
3,680
3,700
150
147
144
140
137
134
131
128
124
121
118
3,700
3,720
152
148
145
142
139
135
132
129
126
122
119
3,720
3,740
153
150
146
143
140
137
133
130
127
124
120
3,740
3,760
154
151
148
145
141
138
135
132
128
125
122
3,760
3,780
156
152
149
146
143
139
136
133
130
126
123
3,780
3,800
157
154
151
147
144
141
138
134
131
128
125
3,800
3,820
158
155
152
149
145
142
139
136
132
129
126
3,820
3,840
160
156
153
150
147
144
140
137
134
131
127
3,840
3,860
161
158
155
151
148
145
142
138
135
132
129
3,860
3,880
162
159
156
153
149
146
143
140
137
133
130
3,880
3,900
164
161
157
154
151
148
144
141
138
135
131
3,900
3,920
165
162
159
155
152
149
146
142
139
136
133
3,920
3,940
167
163
160
157
154
150
147
144
141
137
134
3,940
3,960
168
165
161
158
155
152
148
145
142
139
135
3,960
3,980
169
166
163
160
156
153
150
147
143
140
137
3,980
4,000
171
167
164
161
158
154
151
148
145
141
138
4,000
4,020
172
169
165
162
159
156
153
149
146
143
140
4,020
4,040
173
170
167
164
160
157
154
151
147
144
141
4,040
4,060
175
171
168
165
162
158
155
152
149
146
142
4,060
4,080
176
173
170
166
163
160
157
153
150
147
144
4,080
4,100
177
174
171
168
164
161
158
155
151
148
145
4,100
4,120
179
176
172
169
166
163
159
156
153
150
146
4,120
4,140
180
177
174
170
167
164
161
157
154
151
148
4,140
4,160
181
178
175
172
169
165
162
159
156
152
149
4,160
4,180
183
180
176
173
170
167
163
160
157
154
150
4,180
4,200
184
181
178
174
171
168
165
162
158
155
152
4,200
4,220
186
182
179
176
173
169
166
163
160
156
153
4,220
4,240
187
184
180
177
174
171
167
164
161
158
154
4,240
4,260
189
185
182
179
175
172
169
166
162
159
156
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-91
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
4,260
4,280
190
187
183
180
177
173
170
167
164
160
157
4,280
4,300
191
188
185
181
178
175
172
168
165
162
159
4,300
4,320
193
189
186
183
179
176
173
170
166
163
160
4,320
4,340
194
191
187
184
181
178
174
171
168
165
161
4,340
4,360
196
192
189
185
182
179
176
172
169
166
163
4,360
4,380
197
194
190
187
183
180
177
174
171
167
164
4,380
4,400
199
195
192
188
185
182
178
175
172
169
165
4,400
4,420
200
197
193
190
186
183
180
176
173
170
167
4,420
4,440
202
198
195
191
188
184
181
178
175
171
168
4,440
4,460
203
200
196
193
189
186
182
179
176
173
169
4,460
4,480
204
201
198
194
191
187
184
181
177
174
171
4,480
4,500
206
202
199
196
192
189
185
182
179
175
172
4,500
4,520
207
204
200
197
194
190
187
183
180
177
174
4,520
4,540
209
205
202
198
195
192
188
185
181
178
175
4,540
4,560
210
207
203
200
196
193
190
186
183
180
176
4,560
4,580
212
208
205
201
198
194
191
188
184
181
178
4,580
4,600
213
210
206
203
199
196
192
189
186
182
179
4,600
4,620
214
211
208
204
201
197
194
190
187
184
180
4,620
4,640
216
212
209
206
202
199
195
192
188
185
182
4,640
4,660
217
214
210
207
204
200
197
193
190
186
183
4,660
4,680
219
215
212
208
205
202
198
195
191
188
184
4,680
4,700
220
217
213
210
207
203
200
196
193
189
186
4,700
4,720
222
218
215
211
208
205
201
198
194
191
187
4,720
4,740
223
220
216
213
209
206
203
199
196
192
189
4,740
4,760
225
221
218
214
211
207
204
201
197
194
190
4,760
4,780
226
223
219
216
212
209
205
202
199
195
192
4,780
4,800
227
224
221
217
214
210
207
203
200
197
193
4,800
4,820
229
225
222
219
215
212
208
205
201
198
195
4,820
4,840
230
227
223
220
217
213
210
206
203
199
196
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-92
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
4,840
4,860
232
228
225
221
218
215
211
208
204
201
197
4,860
4,880
233
230
226
223
219
216
213
209
206
202
199
4,880
4,900
235
231
228
224
221
217
214
211
207
204
200
4,900
4,920
236
233
229
226
222
219
215
212
209
205
202
4,920
4,940
238
234
231
227
224
220
217
213
210
207
203
4,940
4,960
239
236
232
229
225
222
218
215
211
208
205
4,960
4,980
240
237
234
230
227
223
220
216
213
209
206
4,980
5,000
242
238
235
232
228
225
221
218
214
211
208
5,000
5,020
243
240
236
233
230
226
223
219
216
212
209
5,020
5,040
245
241
238
234
231
228
224
221
217
214
210
5,040
5,060
246
243
239
236
232
229
226
222
219
215
212
5,060
5,080
248
244
241
237
234
230
227
224
220
217
213
5,080
5,100
249
246
242
239
235
232
228
225
222
218
215
5,100
5,120
250
247
244
240
237
233
230
226
223
220
216
5,120
5,140
252
248
245
242
238
235
231
228
224
221
218
5,140
5,160
253
250
246
243
240
236
233
229
226
222
219
5,160
5,180
255
251
248
244
241
238
234
231
227
224
220
5,180
5,200
256
253
249
246
243
239
236
232
229
225
222
5,200
5,220
258
254
251
247
244
241
237
234
230
227
223
5,220
5,240
259
256
252
249
245
242
239
235
232
228
225
5,240
5,260
261
257
254
250
247
243
240
237
233
230
226
5,260
5,280
262
259
255
252
248
245
241
238
235
231
228
5,280
5,300
263
260
257
253
250
246
243
239
236
233
229
5,300
5,320
265
261
258
255
251
248
244
241
237
234
231
5,320
5,340
266
263
259
256
253
249
246
242
239
235
232
5,340
5,360
268
264
261
257
254
251
247
244
240
237
233
5,360
5,380
269
266
262
259
255
252
249
245
242
238
235
5,380
5,400
271
267
264
260
257
253
250
247
243
240
236
5,400
5,420
272
269
265
262
258
255
251
248
245
241
238
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-93
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
5,420
5,440
274
270
267
263
260
256
253
249
246
243
239
5,440
5,460
275
272
268
265
261
258
254
251
247
244
241
5,460
5,480
276
273
270
266
263
259
256
252
249
245
242
5,480
5,500
278
274
271
268
264
261
257
254
250
247
244
5,500
5,520
279
276
272
269
266
262
259
255
252
248
245
5,520
5,540
281
277
274
270
267
264
260
257
253
250
246
5,540
5,560
282
279
275
272
268
265
262
258
255
251
248
5,560
5,580
284
280
277
273
270
266
263
260
256
253
249
5,580
5,600
285
282
278
275
271
268
264
261
258
254
251
5,600
5,620
286
283
280
276
273
269
266
262
259
256
252
5,620
5,640
288
284
281
278
274
271
267
264
260
257
254
5,640
5,660
289
286
282
279
276
272
269
265
262
258
255
5,660
5,680
291
287
284
280
277
274
270
267
263
260
256
5,680
5,700
292
289
285
282
279
275
272
268
265
261
258
5,700
5,720
294
290
287
283
280
277
273
270
266
263
259
5,720
5,740
295
292
288
285
281
278
275
271
268
264
261
5,740
5,760
297
293
290
286
283
279
276
273
269
266
262
5,760
5,780
298
295
291
288
284
281
277
274
271
267
264
5,780
5,800
299
296
293
289
286
282
279
275
272
269
265
5,800
5,820
301
297
294
291
287
284
280
277
273
270
267
5,820
5,840
302
299
295
292
289
285
282
278
275
271
268
5,840
5,860
304
300
297
293
290
287
283
280
276
273
269
5,860
5,880
305
302
298
295
291
288
285
281
278
274
271
5,880
5,900
307
303
300
296
293
289
286
283
279
276
272
5,900
5,920
308
305
301
298
294
291
287
284
281
277
274
5,920
5,940
310
306
303
299
296
292
289
285
282
279
275
5,940
5,960
311
308
304
301
297
294
290
287
283
280
277
5,960
5,980
312
309
306
302
299
295
292
288
285
281
278
5,980
6,000
314
310
307
304
300
297
293
290
286
283
280
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-94
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
6,000
6,020
315
312
308
305
302
298
295
291
288
284
281
6,020
6,040
317
313
310
306
303
300
296
293
289
286
282
6,040
6,060
318
315
311
308
304
301
298
294
291
287
284
6,060
6,080
320
316
313
309
306
302
299
296
292
289
285
6,080
6,100
321
318
314
311
307
304
300
297
294
290
287
6,100
6,120
322
319
316
312
309
305
302
298
295
292
288
6,120
6,140
324
320
317
314
310
307
303
300
296
293
290
6,140
6,160
325
322
318
315
312
308
305
301
298
294
291
6,160
6,180
327
323
320
316
313
310
306
303
299
296
292
6,180
6,200
328
325
321
318
315
311
308
304
301
297
294
6,200
6,220
330
326
323
319
316
313
309
306
302
299
295
6,220
6,240
331
328
324
321
317
314
311
307
304
300
297
6,240
6,260
333
329
326
322
319
315
312
309
305
302
298
6,260
6,280
334
331
327
324
320
317
313
310
307
303
300
6,280
6,300
335
332
329
325
322
318
315
311
308
305
301
6,300
6,320
337
333
330
327
323
320
316
313
309
306
303
6,320
6,340
338
335
331
328
325
321
318
314
311
307
304
6,340
6,360
340
336
333
329
326
323
319
316
312
309
305
6,360
6,380
341
338
334
331
327
324
321
317
314
310
307
6,380
6,400
343
339
336
332
329
325
322
319
315
312
308
6,400
6,420
344
341
337
334
330
327
323
320
317
313
310
6,420
6,440
346
342
339
335
332
328
325
321
318
315
311
6,440
6,460
347
344
340
337
333
330
326
323
319
316
313
6,460
6,480
348
345
342
338
335
331
328
324
321
317
314
6,480
6,500
350
346
343
340
336
333
329
326
322
319
316
6,500
6,520
351
348
344
341
338
334
331
327
324
320
317
6,520
6,540
353
349
346
342
339
336
332
329
325
322
318
6,540
6,560
354
351
347
344
340
337
334
330
327
323
320
6,560
6,580
356
352
349
345
342
338
335
332
328
325
321
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-95
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
6,580
6,600
357
354
350
347
343
340
336
333
330
326
323
6,600
6,620
358
355
352
348
345
341
338
334
331
328
324
6,620
6,640
360
356
353
350
346
343
339
336
332
329
326
6,640
6,660
361
358
354
351
348
344
341
337
334
330
327
6,660
6,680
363
359
356
352
349
346
342
339
335
332
328
6,680
6,700
364
361
357
354
351
347
344
340
337
333
330
6,700
6,720
366
362
359
355
352
349
345
342
338
335
331
6,720
6,740
367
364
360
357
353
350
347
343
340
336
333
6,740
6,760
369
365
362
358
355
351
348
345
341
338
334
6,760
6,780
370
367
363
360
356
353
349
346
343
339
336
6,780
6,800
371
368
365
361
358
354
351
347
344
341
337
6,800
6,820
373
369
366
363
359
356
352
349
345
342
339
6,820
6,840
374
371
367
364
361
357
354
350
347
343
340
6,840
6,860
376
372
369
365
362
359
355
352
348
345
341
6,860
6,880
377
374
370
367
363
360
357
353
350
346
343
6,880
6,900
379
375
372
368
365
361
358
355
351
348
344
6,900
6,920
380
377
373
370
366
363
359
356
353
349
346
6,920
6,940
382
378
375
371
368
364
361
357
354
351
347
6,940
6,960
383
380
376
373
369
366
362
359
355
352
349
6,960
6,980
384
381
378
374
371
367
364
360
357
353
350
6,980
7,000
386
382
379
376
372
369
365
362
358
355
352
7,000
7,020
387
384
380
377
374
370
367
363
360
356
353
7,020
7,040
389
385
382
378
375
372
368
365
361
358
354
7,040
7,060
390
387
383
380
376
373
370
366
363
359
356
7,060
7,080
392
388
385
381
378
374
371
368
364
361
357
7,080
7,100
393
390
386
383
379
376
372
369
366
362
359
7,100
7,120
394
391
388
384
381
377
374
370
367
364
360
7,120
7,140
396
392
389
386
382
379
375
372
368
365
362
7,140
7,160
397
394
390
387
384
380
377
373
370
366
363
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-96
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
7,160
7,180
399
395
392
388
385
382
378
375
371
368
364
7,180
7,200
400
397
393
390
387
383
380
376
373
369
366
7,200
7,220
402
398
395
391
388
385
381
378
374
371
367
7,220
7,240
403
400
396
393
389
386
383
379
376
372
369
7,240
7,260
405
401
398
394
391
387
384
381
377
374
370
7,260
7,280
406
403
399
396
392
389
385
382
379
375
372
7,280
7,300
407
404
401
397
394
390
387
383
380
377
373
7,300
7,320
409
405
402
399
395
392
388
385
381
378
375
7,320
7,340
410
407
403
400
397
393
390
386
383
379
376
7,340
7,360
412
408
405
401
398
395
391
388
384
381
377
7,360
7,380
413
410
406
403
399
396
393
389
386
382
379
7,380
7,400
415
411
408
404
401
397
394
391
387
384
380
7,400
7,420
416
413
409
406
402
399
395
392
389
385
382
7,420
7,440
418
414
411
407
404
400
397
393
390
387
383
7,440
7,460
419
416
412
409
405
402
398
395
391
388
385
7,460
7,480
420
417
414
410
407
403
400
396
393
389
386
7,480
7,500
422
418
415
412
408
405
401
398
394
391
388
7,500
7,520
423
420
416
413
410
406
403
399
396
392
389
7,520
7,540
425
421
418
414
411
408
404
401
397
394
390
7,540
7,560
426
423
419
416
412
409
406
402
399
395
392
7,560
7,580
428
424
421
417
414
410
407
404
400
397
393
7,580
7,600
429
426
422
419
415
412
408
405
402
398
395
7,600
7,620
430
427
424
420
417
413
410
406
403
400
396
7,620
7,640
432
428
425
422
418
415
411
408
404
401
398
7,640
7,660
433
430
426
423
420
416
413
409
406
402
399
7,660
7,680
435
431
428
424
421
418
414
411
407
404
400
7,680
7,700
436
433
429
426
423
419
416
412
409
405
402
7,700
7,720
438
434
431
427
424
421
417
414
410
407
403
7,720
7,740
439
436
432
429
425
422
419
415
412
408
405
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-97
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
7,740
7,760
441
437
434
430
427
423
420
417
413
410
406
7,760
7,780
442
439
435
432
428
425
421
418
415
411
408
7,780
7,800
443
440
437
433
430
426
423
419
416
413
409
7,800
7,820
445
441
438
435
431
428
424
421
417
414
411
7,820
7,840
446
443
439
436
433
429
426
422
419
415
412
7,840
7,860
448
444
441
437
434
431
427
424
420
417
413
7,860
7,880
449
446
442
439
435
432
429
425
422
418
415
7,880
7,900
451
447
444
440
437
433
430
427
423
420
416
7,900
7,920
452
449
445
442
438
435
431
428
425
421
418
7,920
7,940
454
450
447
443
440
436
433
429
426
423
419
7,940
7,960
455
452
448
445
441
438
434
431
427
424
421
7,960
7,980
456
453
450
446
443
439
436
432
429
425
422
7,980
8,000
458
454
451
448
444
441
437
434
430
427
424
8,000
8,020
459
456
452
449
446
442
439
435
432
428
425
8,020
8,040
461
457
454
450
447
444
440
437
433
430
426
8,040
8,060
462
459
455
452
448
445
442
438
435
431
428
8,060
8,080
464
460
457
453
450
446
443
440
436
433
429
8,080
8,100
465
462
458
455
451
448
444
441
438
434
431
8,100
8,120
466
463
460
456
453
449
446
442
439
436
432
8,120
8,140
468
464
461
458
454
451
447
444
440
437
434
8,140
8,160
469
466
462
459
456
452
449
445
442
438
435
8,160
8,180
471
467
464
460
457
454
450
447
443
440
436
8,180
8,200
472
469
465
462
459
455
452
448
445
441
438
8,200
8,220
474
470
467
463
460
457
453
450
446
443
439
8,220
8,240
475
472
468
465
461
458
455
451
448
444
441
8,240
8,260
477
473
470
466
463
459
456
453
449
446
442
8,260
8,280
478
475
471
468
464
461
457
454
451
447
444
8,280
8,300
479
476
473
469
466
462
459
455
452
449
445
8,300
8,320
481
477
474
471
467
464
460
457
453
450
447
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-98
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
8,320
8,340
482
479
475
472
469
465
462
458
455
451
448
8,340
8,360
484
480
477
473
470
467
463
460
456
453
449
8,360
8,380
485
482
478
475
471
468
465
461
458
454
451
8,380
8,400
487
483
480
476
473
469
466
463
459
456
452
8,400
8,420
488
485
481
478
474
471
467
464
461
457
454
8,420
8,440
490
486
483
479
476
472
469
465
462
459
455
8,440
8,460
491
488
484
481
477
474
470
467
463
460
457
8,460
8,480
492
489
486
482
479
475
472
468
465
461
458
8,480
8,500
494
490
487
484
480
477
473
470
466
463
460
8,500
8,520
495
492
488
485
482
478
475
471
468
464
461
8,520
8,540
497
493
490
486
483
480
476
473
469
466
462
8,540
8,560
498
495
491
488
484
481
478
474
471
467
464
8,560
8,580
500
496
493
489
486
482
479
476
472
469
465
8,580
8,600
501
498
494
491
487
484
480
477
474
470
467
8,600
8,620
502
499
496
492
489
485
482
478
475
472
468
8,620
8,640
504
500
497
494
490
487
483
480
476
473
470
8,640
8,660
505
502
498
495
492
488
485
481
478
474
471
8,660
8,680
507
503
500
496
493
490
486
483
479
476
472
8,680
8,700
508
505
501
498
495
491
488
484
481
477
474
8,700
8,720
510
506
503
499
496
493
489
486
482
479
475
8,720
8,740
511
508
504
501
497
494
491
487
484
480
477
8,740
8,760
513
509
506
502
499
495
492
489
485
482
478
8,760
8,780
514
511
507
504
500
497
493
490
487
483
480
8,780
8,800
515
512
509
505
502
498
495
491
488
485
481
8,800
8,820
517
513
510
507
503
500
496
493
489
486
483
8,820
8,840
518
515
511
508
505
501
498
494
491
487
484
8,840
8,860
520
516
513
509
506
503
499
496
492
489
485
8,860
8,880
521
518
514
511
507
504
501
497
494
490
487
8,880
8,900
523
519
516
512
509
505
502
499
495
492
488
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-99
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
8,900
8,920
524
521
517
514
510
507
503
500
497
493
490
8,920
8,940
526
522
519
515
512
508
505
501
498
495
491
8,940
8,960
527
524
520
517
513
510
506
503
499
496
493
8,960
8,980
528
525
522
518
515
511
508
504
501
497
494
8,980
9,000
530
526
523
520
516
513
509
506
502
499
496
9,000
9,020
531
528
524
521
518
514
511
507
504
500
497
9,020
9,040
533
529
526
522
519
516
512
509
505
502
498
9,040
9,060
534
531
527
524
520
517
514
510
507
503
500
9,060
9,080
536
532
529
525
522
518
515
512
508
505
501
9,080
9,100
537
534
530
527
523
520
516
513
510
506
503
9,100
9,120
538
535
532
528
525
521
518
514
511
508
504
9,120
9,140
540
536
533
530
526
523
519
516
512
509
506
9,140
9,160
541
538
534
531
528
524
521
517
514
510
507
9,160
9,180
543
539
536
532
529
526
522
519
515
512
508
9,180
9,200
544
541
537
534
531
527
524
520
517
513
510
9,200
9,220
546
542
539
535
532
529
525
522
518
515
511
9,220
9,240
547
544
540
537
533
530
527
523
520
516
513
9,240
9,260
549
545
542
538
535
531
528
525
521
518
514
9,260
9,280
550
547
543
540
536
533
529
526
523
519
516
9,280
9,300
551
548
545
541
538
534
531
527
524
521
517
9,300
9,320
553
549
546
543
539
536
532
529
525
522
519
9,320
9,340
554
551
547
544
541
537
534
530
527
523
520
9,340
9,360
556
552
549
545
542
539
535
532
528
525
521
9,360
9,380
557
554
550
547
543
540
537
533
530
526
523
9,380
9,400
559
555
552
548
545
541
538
535
531
528
524
9,400
9,420
560
557
553
550
546
543
539
536
533
529
526
9,420
9,440
562
558
555
551
548
544
541
537
534
531
527
9,440
9,460
563
560
556
553
549
546
542
539
535
532
529
9,460
9,480
564
561
558
554
551
547
544
540
537
533
530
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-100
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
9,480
9,500
566
562
559
556
552
549
545
542
538
535
532
9,500
9,520
567
564
560
557
554
550
547
543
540
536
533
9,520
9,540
569
565
562
558
555
552
548
545
541
538
534
9,540
9,560
570
567
563
560
556
553
550
546
543
539
536
9,560
9,580
572
568
565
561
558
554
551
548
544
541
537
9,580
9,600
573
570
566
563
559
556
552
549
546
542
539
9,600
9,620
574
571
568
564
561
557
554
550
547
544
540
9,620
9,640
576
572
569
566
562
559
555
552
548
545
542
9,640
9,660
577
574
570
567
564
560
557
553
550
546
543
9,660
9,680
579
575
572
568
565
562
558
555
551
548
544
9,680
9,700
580
577
573
570
567
563
560
556
553
549
546
9,700
9,720
582
578
575
571
568
565
561
558
554
551
547
9,720
9,740
583
580
576
573
569
566
563
559
556
552
549
9,740
9,760
585
581
578
574
571
567
564
561
557
554
550
9,760
9,780
586
583
579
576
572
569
565
562
559
555
552
9,780
9,800
587
584
581
577
574
570
567
563
560
557
553
9,800
9,820
589
585
582
579
575
572
568
565
561
558
555
9,820
9,840
590
587
583
580
577
573
570
566
563
559
556
9,840
9,860
592
588
585
581
578
575
571
568
564
561
557
9,860
9,880
593
590
586
583
579
576
573
569
566
562
559
9,880
9,900
595
591
588
584
581
577
574
571
567
564
560
9,900
9,920
596
593
589
586
582
579
575
572
569
565
562
9,920
9,940
598
594
591
587
584
580
577
573
570
567
563
9,940
9,960
599
596
592
589
585
582
578
575
571
568
565
9,960
9,980
600
597
594
590
587
583
580
576
573
569
566
9,980
10,000
602
598
595
592
588
585
581
578
574
571
568
10,000
10,020
603
600
596
593
590
586
583
579
576
572
569
10,020
10,040
605
601
598
594
591
588
584
581
577
574
570
10,040
10,060
606
603
599
596
592
589
586
582
579
575
572
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-101
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
10,060
10,080
608
604
601
597
594
590
587
584
580
577
573
10,080
10,100
609
606
602
599
595
592
588
585
582
578
575
10,100
10,120
610
607
604
600
597
593
590
586
583
580
576
10,120
10,140
612
608
605
602
598
595
591
588
584
581
578
10,140
10,160
613
610
606
603
600
596
593
589
586
582
579
10,160
10,180
615
611
608
604
601
598
594
591
587
584
580
10,180
10,200
616
613
609
606
603
599
596
592
589
585
582
10,200
10,220
618
614
611
607
604
601
597
594
590
587
583
10,220
10,240
619
616
612
609
605
602
599
595
592
588
585
10,240
10,260
621
617
614
610
607
603
600
597
593
590
586
10,260
10,280
622
619
615
612
608
605
601
598
595
591
588
10,280
10,300
623
620
617
613
610
606
603
599
596
593
589
10,300
10,320
625
621
618
615
611
608
604
601
597
594
591
10,320
10,340
626
623
619
616
613
609
606
602
599
595
592
10,340
10,360
628
624
621
617
614
611
607
604
600
597
593
10,360
10,380
629
626
622
619
615
612
609
605
602
598
595
10,380
10,400
631
627
624
620
617
613
610
607
603
600
596
10,400
10,420
632
629
625
622
618
615
611
608
605
601
598
10,420
10,440
634
630
627
623
620
616
613
609
606
603
599
10,440
10,460
635
632
628
625
621
618
614
611
607
604
601
10,460
10,480
636
633
630
626
623
619
616
612
609
605
602
10,480
10,500
638
634
631
628
624
621
617
614
610
607
604
10,500
10,520
639
636
632
629
626
622
619
615
612
608
605
10,520
10,540
641
637
634
630
627
624
620
617
613
610
606
10,540
10,560
642
639
635
632
628
625
622
618
615
611
608
10,560
10,580
644
640
637
633
630
626
623
620
616
613
609
10,580
10,600
645
642
638
635
631
628
624
621
618
614
611
10,600
10,620
647
643
640
636
633
629
626
622
619
616
612
10,620
10,640
648
644
641
638
634
631
627
624
620
617
614
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-102
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
10,640
10,660
650
646
642
639
636
632
629
625
622
618
615
10,660
10,680
651
647
644
640
637
634
630
627
623
620
616
10,680
10,700
653
649
645
642
639
635
632
628
625
621
618
10,700
10,720
654
650
647
643
640
637
633
630
626
623
619
10,720
10,740
656
652
648
645
641
638
635
631
628
624
621
10,740
10,760
657
654
650
646
643
639
636
633
629
626
622
10,760
10,780
659
655
651
648
644
641
637
634
631
627
624
10,780
10,800
660
657
653
649
646
642
639
635
632
629
625
10,800
10,820
662
658
654
651
647
644
640
637
633
630
627
10,820
10,840
663
660
656
652
649
645
642
638
635
631
628
10,840
10,860
665
661
658
654
650
647
643
640
636
633
629
10,860
10,880
666
663
659
655
652
648
645
641
638
634
631
10,880
10,900
668
664
661
657
653
650
646
643
639
636
632
10,900
10,920
669
666
662
658
655
651
648
644
641
637
634
10,920
10,940
671
667
664
660
656
653
649
645
642
639
635
10,940
10,960
672
669
665
661
658
654
651
647
643
640
637
10,960
10,980
674
670
667
663
659
656
652
649
645
641
638
10,980
11,000
675
672
668
665
661
657
654
650
646
643
640
11,000
11,020
677
673
670
666
662
659
655
652
648
644
641
11,020
11,040
678
675
671
668
664
660
657
653
649
646
642
11,040
11,060
680
676
673
669
665
662
658
655
651
647
644
11,060
11,080
681
678
674
671
667
663
660
656
652
649
645
11,080
11,100
683
679
676
672
669
665
661
658
654
650
647
11,100
11,120
685
681
677
674
670
666
663
659
656
652
648
11,120
11,140
686
682
679
675
672
668
664
661
657
653
650
11,140
11,160
688
684
680
677
673
669
666
662
659
655
651
11,160
11,180
689
685
682
678
675
671
667
664
660
656
653
11,180
11,200
691
687
683
680
676
672
669
665
662
658
654
11,200
11,220
692
688
685
681
678
674
670
667
663
660
656
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-103
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
11,220
11,240
694
690
686
683
679
676
672
668
665
661
657
11,240
11,260
695
692
688
684
681
677
673
670
666
663
659
11,260
11,280
697
693
689
686
682
679
675
671
668
664
660
11,280
11,300
698
695
691
687
684
680
676
673
669
666
662
11,300
11,320
700
696
692
689
685
682
678
674
671
667
663
11,320
11,340
701
698
694
690
687
683
679
676
672
669
665
11,340
11,360
703
699
696
692
688
685
681
677
674
670
667
11,360
11,380
704
701
697
693
690
686
683
679
675
672
668
11,380
11,400
706
702
699
695
691
688
684
680
677
673
670
11,400
11,420
707
704
700
696
693
689
686
682
678
675
671
11,420
11,440
709
705
702
698
694
691
687
683
680
676
673
11,440
11,460
710
707
703
699
696
692
689
685
681
678
674
11,460
11,480
712
708
705
701
697
694
690
687
683
679
676
11,480
11,500
713
710
706
703
699
695
692
688
684
681
677
11,500
11,520
715
711
708
704
700
697
693
690
686
682
679
11,520
11,540
716
713
709
706
702
698
695
691
687
684
680
11,540
11,560
718
714
711
707
703
700
696
693
689
685
682
11,560
11,580
719
716
712
709
705
701
698
694
690
687
683
11,580
11,600
721
717
714
710
707
703
699
696
692
688
685
11,600
11,620
723
719
715
712
708
704
701
697
694
690
686
11,620
11,640
724
720
717
713
710
706
702
699
695
691
688
11,640
11,660
726
722
718
715
711
707
704
700
697
693
689
11,660
11,680
727
723
720
716
713
709
705
702
698
694
691
11,680
11,700
729
725
721
718
714
710
707
703
700
696
692
11,700
11,720
730
726
723
719
716
712
708
705
701
698
694
11,720
11,740
732
728
724
721
717
714
710
706
703
699
695
11,740
11,760
733
730
726
722
719
715
711
708
704
701
697
11,760
11,780
735
731
727
724
720
717
713
709
706
702
698
11,780
11,800
736
733
729
725
722
718
714
711
707
704
700
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-104
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
11,800
11,820
738
734
730
727
723
720
716
712
709
705
701
11,820
11,840
739
736
732
728
725
721
717
714
710
707
703
11,840
11,860
741
737
734
730
726
723
719
715
712
708
705
11,860
11,880
742
739
735
731
728
724
721
717
713
710
706
11,880
11,900
744
740
737
733
729
726
722
718
715
711
708
11,900
11,920
745
742
738
734
731
727
724
720
716
713
709
11,920
11,940
747
743
740
736
732
729
725
721
718
714
711
11,940
11,960
748
745
741
737
734
730
727
723
719
716
712
11,960
11,980
750
746
743
739
735
732
728
725
721
717
714
11,980
12,000
751
748
744
741
737
733
730
726
722
719
715
12,000
12,020
753
749
746
742
738
735
731
728
724
720
717
12,020
12,040
754
751
747
744
740
736
733
729
725
722
718
12,040
12,060
756
752
749
745
741
738
734
731
727
723
720
12,060
12,080
757
754
750
747
743
739
736
732
728
725
721
12,080
12,100
759
755
752
748
745
741
737
734
730
726
723
12,100
12,120
761
757
753
750
746
742
739
735
732
728
724
12,120
12,140
762
758
755
751
748
744
740
737
733
729
726
12,140
12,160
764
760
756
753
749
745
742
738
735
731
727
12,160
12,180
765
761
758
754
751
747
743
740
736
732
729
12,180
12,200
767
763
759
756
752
748
745
741
738
734
730
12,200
12,220
768
764
761
757
754
750
746
743
739
736
732
12,220
12,240
770
766
762
759
755
752
748
744
741
737
733
12,240
12,260
771
768
764
760
757
753
749
746
742
739
735
12,260
12,280
773
769
765
762
758
755
751
747
744
740
736
12,280
12,300
774
771
767
763
760
756
752
749
745
742
738
12,300
12,320
776
772
768
765
761
758
754
750
747
743
739
12,320
12,340
777
774
770
766
763
759
755
752
748
745
741
12,340
12,360
779
775
772
768
764
761
757
753
750
746
743
12,360
12,380
780
777
773
769
766
762
759
755
751
748
744
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-105
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
12,380
12,400
782
778
775
771
767
764
760
756
753
749
746
12,400
12,420
783
780
776
772
769
765
762
758
754
751
747
12,420
12,440
785
781
778
774
770
767
763
759
756
752
749
12,440
12,460
786
783
779
775
772
768
765
761
757
754
750
12,460
12,480
788
784
781
777
773
770
766
763
759
755
752
12,480
12,500
789
786
782
779
775
771
768
764
760
757
753
12,500
12,520
791
787
784
780
776
773
769
766
762
758
755
12,520
12,540
792
789
785
782
778
774
771
767
763
760
756
12,540
12,560
794
790
787
783
779
776
772
769
765
761
758
12,560
12,580
795
792
788
785
781
777
774
770
766
763
759
12,580
12,600
797
793
790
786
783
779
775
772
768
764
761
12,600
12,620
799
795
791
788
784
780
777
773
770
766
762
12,620
12,640
800
796
793
789
786
782
778
775
771
767
764
12,640
12,660
802
798
794
791
787
783
780
776
773
769
765
12,660
12,680
803
799
796
792
789
785
781
778
774
770
767
12,680
12,700
805
801
797
794
790
786
783
779
776
772
768
12,700
12,720
806
802
799
795
792
788
784
781
777
774
770
12,720
12,740
808
804
800
797
793
790
786
782
779
775
771
12,740
12,760
809
806
802
798
795
791
787
784
780
777
773
12,760
12,780
811
807
803
800
796
793
789
785
782
778
774
12,780
12,800
812
809
805
801
798
794
790
787
783
780
776
12,800
12,820
814
810
806
803
799
796
792
788
785
781
777
12,820
12,840
815
812
808
804
801
797
793
790
786
783
779
12,840
12,860
817
813
810
806
802
799
795
791
788
784
781
12,860
12,880
818
815
811
807
804
800
797
793
789
786
782
12,880
12,900
820
816
813
809
805
802
798
794
791
787
784
12,900
12,920
821
818
814
810
807
803
800
796
792
789
785
12,920
12,940
823
819
816
812
808
805
801
797
794
790
787
12,940
12,960
824
821
817
813
810
806
803
799
795
792
788
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-106
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
12,960
12,980
826
822
819
815
811
808
804
801
797
793
790
12,980
13,000
827
824
820
817
813
809
806
802
798
795
791
13,000
13,020
829
825
822
818
814
811
807
804
800
796
793
13,020
13,040
830
827
823
820
816
812
809
805
801
798
794
13,040
13,060
832
828
825
821
817
814
810
807
803
799
796
13,060
13,080
833
830
826
823
819
815
812
808
804
801
797
13,080
13,100
835
831
828
824
821
817
813
810
806
802
799
13,100
13,120
837
833
829
826
822
818
815
811
808
804
800
13,120
13,140
838
834
831
827
824
820
816
813
809
805
802
13,140
13,160
840
836
832
829
825
821
818
814
811
807
803
13,160
13,180
841
837
834
830
827
823
819
816
812
808
805
13,180
13,200
843
839
835
832
828
824
821
817
814
810
806
13,200
13,220
844
840
837
833
830
826
822
819
815
812
808
13,220
13,240
846
842
838
835
831
828
824
820
817
813
809
13,240
13,260
847
844
840
836
833
829
825
822
818
815
811
13,260
13,280
849
845
841
838
834
831
827
823
820
816
812
13,280
13,300
850
847
843
839
836
832
828
825
821
818
814
13,300
13,320
852
848
844
841
837
834
830
826
823
819
815
13,320
13,340
853
850
846
842
839
835
831
828
824
821
817
13,340
13,360
855
851
848
844
840
837
833
829
826
822
819
13,360
13,380
856
853
849
845
842
838
835
831
827
824
820
13,380
13,400
858
854
851
847
843
840
836
832
829
825
822
13,400
13,420
859
856
852
848
845
841
838
834
830
827
823
13,420
13,440
861
857
854
850
846
843
839
835
832
828
825
13,440
13,460
862
859
855
851
848
844
841
837
833
830
826
13,460
13,480
864
860
857
853
849
846
842
839
835
831
828
13,480
13,500
865
862
858
855
851
847
844
840
836
833
829
13,500
13,520
867
863
860
856
852
849
845
842
838
834
831
13,520
13,540
868
865
861
858
854
850
847
843
839
836
832
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-107
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
13,540
13,560
870
866
863
859
855
852
848
845
841
837
834
13,560
13,580
871
868
864
861
857
853
850
846
842
839
835
13,580
13,600
873
869
866
862
859
855
851
848
844
840
837
13,600
13,620
875
871
867
864
860
856
853
849
846
842
838
13,620
13,640
876
872
869
865
862
858
854
851
847
843
840
13,640
13,660
878
874
870
867
863
859
856
852
849
845
841
13,660
13,680
879
875
872
868
865
861
857
854
850
846
843
13,680
13,700
881
877
873
870
866
862
859
855
852
848
844
13,700
13,720
882
878
875
871
868
864
860
857
853
850
846
13,720
13,740
884
880
876
873
869
866
862
858
855
851
847
13,740
13,760
885
882
878
874
871
867
863
860
856
853
849
13,760
13,780
887
883
879
876
872
869
865
861
858
854
850
13,780
13,800
888
885
881
877
874
870
866
863
859
856
852
13,800
13,820
890
886
882
879
875
872
868
864
861
857
853
13,820
13,840
891
888
884
880
877
873
869
866
862
859
855
13,840
13,860
893
889
886
882
878
875
871
867
864
860
857
13,860
13,880
894
891
887
883
880
876
873
869
865
862
858
13,880
13,900
896
892
889
885
881
878
874
870
867
863
860
13,900
13,920
897
894
890
886
883
879
876
872
868
865
861
13,920
13,940
899
895
892
888
884
881
877
873
870
866
863
13,940
13,960
900
897
893
889
886
882
879
875
871
868
864
13,960
13,980
902
898
895
891
887
884
880
877
873
869
866
13,980
14,000
903
900
896
893
889
885
882
878
874
871
867
14,000
14,020
905
901
898
894
890
887
883
880
876
872
869
14,020
14,040
906
903
899
896
892
888
885
881
877
874
870
14,040
14,060
908
904
901
897
893
890
886
883
879
875
872
14,060
14,080
909
906
902
899
895
891
888
884
880
877
873
14,080
14,100
911
907
904
900
897
893
889
886
882
878
875
14,100
14,120
913
909
905
902
898
894
891
887
884
880
876
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-108
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
14,120
14,140
914
910
907
903
900
896
892
889
885
881
878
14,140
14,160
916
912
908
905
901
897
894
890
887
883
879
14,160
14,180
917
913
910
906
903
899
895
892
888
884
881
14,180
14,200
919
915
911
908
904
900
897
893
890
886
882
14,200
14,220
920
916
913
909
906
902
898
895
891
888
884
14,220
14,240
922
918
914
911
907
904
900
896
893
889
885
14,240
14,260
923
920
916
912
909
905
901
898
894
891
887
14,260
14,280
925
921
917
914
910
907
903
899
896
892
888
14,280
14,300
926
923
919
915
912
908
904
901
897
894
890
14,300
14,320
928
924
920
917
913
910
906
902
899
895
891
14,320
14,340
929
926
922
918
915
911
907
904
900
897
893
14,340
14,360
931
927
924
920
916
913
909
905
902
898
895
14,360
14,380
932
929
925
921
918
914
911
907
903
900
896
14,380
14,400
934
930
927
923
919
916
912
908
905
901
898
14,400
14,420
935
932
928
924
921
917
914
910
906
903
899
14,420
14,440
937
933
930
926
922
919
915
911
908
904
901
14,440
14,460
938
935
931
927
924
920
917
913
909
906
902
14,460
14,480
940
936
933
929
925
922
918
915
911
907
904
14,480
14,500
941
938
934
931
927
923
920
916
912
909
905
14,500
14,520
943
939
936
932
928
925
921
918
914
910
907
14,520
14,540
944
941
937
934
930
926
923
919
915
912
908
14,540
14,560
946
942
939
935
931
928
924
921
917
913
910
14,560
14,580
947
944
940
937
933
929
926
922
918
915
911
14,580
14,600
949
945
942
938
935
931
927
924
920
916
913
14,600
14,620
951
947
943
940
936
932
929
925
922
918
914
14,620
14,640
952
948
945
941
938
934
930
927
923
919
916
14,640
14,660
954
950
946
943
939
935
932
928
925
921
917
14,660
14,680
955
951
948
944
941
937
933
930
926
922
919
14,680
14,700
957
953
949
946
942
938
935
931
928
924
920
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-109
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
14,700
14,720
958
954
951
947
944
940
936
933
929
926
922
14,720
14,740
960
956
952
949
945
942
938
934
931
927
923
14,740
14,760
961
958
954
950
947
943
939
936
932
929
925
14,760
14,780
963
959
955
952
948
945
941
937
934
930
926
14,780
14,800
964
961
957
953
950
946
942
939
935
932
928
14,800
14,820
966
962
958
955
951
948
944
940
937
933
929
14,820
14,840
967
964
960
956
953
949
945
942
938
935
931
14,840
14,860
969
965
962
958
954
951
947
943
940
936
933
14,860
14,880
971
967
963
959
956
952
949
945
941
938
934
14,880
14,900
972
968
965
961
957
954
950
946
943
939
936
14,900
14,920
974
970
966
962
959
955
952
948
944
941
937
14,920
14,940
975
972
968
964
960
957
953
949
946
942
939
14,940
14,960
977
973
969
966
962
958
955
951
947
944
940
14,960
14,980
978
975
971
967
963
960
956
953
949
945
942
14,980
15,000
980
976
973
969
965
961
958
954
950
947
943
15,000
15,020
982
978
974
970
967
963
959
956
952
948
945
15,020
15,040
983
979
976
972
968
964
961
957
953
950
946
15,040
15,060
985
981
977
974
970
966
962
959
955
951
948
15,060
15,080
986
983
979
975
971
968
964
960
956
953
949
15,080
15,100
988
984
980
977
973
969
965
962
958
954
951
15,100
15,120
990
986
982
978
974
971
967
963
960
956
952
15,120
15,140
991
987
984
980
976
972
969
965
961
957
954
15,140
15,160
993
989
985
981
978
974
970
966
963
959
955
15,160
15,180
994
991
987
983
979
975
972
968
964
960
957
15,180
15,200
996
992
988
985
981
977
973
970
966
962
958
15,200
15,220
997
994
990
986
982
979
975
971
967
964
960
15,220
15,240
999
995
992
988
984
980
976
973
969
965
961
15,240
15,260
1,001
997
993
989
986
982
978
974
970
967
963
15,260
15,280
1,002
998
995
991
987
983
980
976
972
968
965
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-110
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
15,280
15,300
1,004
1,000
996
992
989
985
981
977
974
970
966
15,300 & over
1,005
1,001
997
993
990
986
982
978
974
971
967
7.9% of excess over $15,300 plus
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-111
0
1
2
3
4
5
6
7
8
9
10
or more
0
400
0
0
0
0
0
0
0
0
0
0
0
400
420
1
0
0
0
0
0
0
0
0
0
0
420
440
1
0
0
0
0
0
0
0
0
0
0
440
460
1
0
0
0
0
0
0
0
0
0
0
460
480
2
0
0
0
0
0
0
0
0
0
0
480
500
2
0
0
0
0
0
0
0
0
0
0
500
520
2
1
0
0
0
0
0
0
0
0
0
520
540
2
1
0
0
0
0
0
0
0
0
0
540
560
3
1
0
0
0
0
0
0
0
0
0
560
580
3
2
0
0
0
0
0
0
0
0
0
580
600
3
2
1
0
0
0
0
0
0
0
0
600
620
3
2
1
0
0
0
0
0
0
0
0
620
640
4
2
1
0
0
0
0
0
0
0
0
640
660
4
3
1
0
0
0
0
0
0
0
0
660
680
4
3
2
0
0
0
0
0
0
0
0
680
700
5
3
2
1
0
0
0
0
0
0
0
700
720
5
4
2
1
0
0
0
0
0
0
0
720
740
5
4
2
1
0
0
0
0
0
0
0
740
760
5
4
3
1
0
0
0
0
0
0
0
760
780
6
4
3
2
0
0
0
0
0
0
0
780
800
6
5
3
2
1
0
0
0
0
0
0
800
820
6
5
4
2
1
0
0
0
0
0
0
820
840
7
5
4
3
1
0
0
0
0
0
0
840
860
7
5
4
3
1
0
0
0
0
0
0
860
880
7
6
4
3
2
0
0
0
0
0
0
880
900
7
6
5
3
2
1
0
0
0
0
0
900
920
8
6
5
4
2
1
0
0
0
0
0
920
940
8
7
5
4
3
1
0
0
0
0
0
940
960
8
7
6
4
3
2
0
0
0
0
0
Monthly PAYROLL PERIOD
For Calendar Year 2027
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-112
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
960
980
9
7
6
5
3
2
0
0
0
0
0
980
1,000
9
7
6
5
3
2
1
0
0
0
0
1,000
1,020
9
8
6
5
4
2
1
0
0
0
0
1,020
1,040
9
8
7
5
4
3
1
0
0
0
0
1,040
1,060
10
8
7
6
4
3
2
0
0
0
0
1,060
1,080
10
9
7
6
5
3
2
1
0
0
0
1,080
1,100
10
9
8
6
5
4
2
1
0
0
0
1,100
1,120
10
9
8
6
5
4
2
1
0
0
0
1,120
1,140
11
9
8
7
5
4
3
1
0
0
0
1,140
1,160
11
10
8
7
6
4
3
2
0
0
0
1,160
1,180
11
10
9
7
6
5
3
2
1
0
0
1,180
1,200
12
10
9
8
6
5
4
2
1
0
0
1,200
1,220
12
11
9
8
7
5
4
3
1
0
0
1,220
1,240
12
11
9
8
7
5
4
3
1
0
0
1,240
1,260
12
11
10
8
7
6
4
3
2
0
0
1,260
1,280
13
11
10
9
7
6
5
3
2
1
0
1,280
1,300
13
12
10
9
8
6
5
4
2
1
0
1,300
1,320
13
12
11
9
8
7
5
4
3
1
0
1,320
1,340
14
12
11
10
8
7
6
4
3
2
0
1,340
1,360
14
12
11
10
8
7
6
4
3
2
0
1,360
1,380
14
13
11
10
9
7
6
5
3
2
1
1,380
1,400
14
13
12
10
9
8
6
5
4
2
1
1,400
1,420
15
13
12
11
9
8
7
5
4
3
1
1,420
1,440
15
14
12
11
10
8
7
6
4
3
2
1,440
1,460
15
14
13
11
10
9
7
6
5
3
2
1,460
1,480
16
14
13
12
10
9
7
6
5
3
2
1,480
1,500
16
14
13
12
10
9
8
6
5
4
2
1,500
1,520
16
15
13
12
11
9
8
7
5
4
3
1,520
1,540
16
15
14
12
11
10
8
7
6
4
3
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-113
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
1,540
1,560
17
15
14
13
11
10
9
7
6
5
3
1,560
1,580
17
16
14
13
12
10
9
8
6
5
4
1,580
1,600
18
16
15
13
12
11
9
8
7
5
4
1,600
1,620
18
16
15
13
12
11
9
8
7
5
4
1,620
1,640
19
16
15
14
12
11
10
8
7
6
4
1,640
1,660
20
17
15
14
13
11
10
9
7
6
5
1,660
1,680
20
17
16
14
13
12
10
9
8
6
5
1,680
1,700
21
18
16
15
13
12
11
9
8
7
5
1,700
1,720
22
18
16
15
14
12
11
10
8
7
6
1,720
1,740
22
19
16
15
14
12
11
10
8
7
6
1,740
1,760
23
20
17
15
14
13
11
10
9
7
6
1,760
1,780
23
20
17
16
14
13
12
10
9
8
6
1,780
1,800
24
21
18
16
15
13
12
11
9
8
7
1,800
1,820
25
22
19
16
15
14
12
11
10
8
7
1,820
1,840
25
22
19
17
15
14
13
11
10
9
7
1,840
1,860
26
23
20
17
15
14
13
11
10
9
7
1,860
1,880
27
24
21
17
16
14
13
12
10
9
8
1,880
1,900
27
24
21
18
16
15
13
12
11
9
8
1,900
1,920
28
25
22
19
16
15
14
12
11
10
8
1,920
1,940
29
26
22
19
17
15
14
13
11
10
9
1,940
1,960
29
26
23
20
17
16
14
13
12
10
9
1,960
1,980
30
27
24
21
18
16
14
13
12
10
9
1,980
2,000
31
27
24
21
18
16
15
13
12
11
9
2,000
2,020
32
28
25
22
19
16
15
14
12
11
10
2,020
2,040
33
29
26
23
20
17
15
14
13
11
10
2,040
2,060
34
29
26
23
20
17
16
14
13
12
10
2,060
2,080
36
30
27
24
21
18
16
15
13
12
11
2,080
2,100
37
31
28
25
21
18
16
15
14
12
11
2,100
2,120
38
32
28
25
22
19
16
15
14
12
11
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-114
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
2,120
2,140
39
34
29
26
23
20
17
15
14
13
11
2,140
2,160
40
35
29
26
23
20
17
16
14
13
12
2,160
2,180
41
36
31
27
24
21
18
16
15
13
12
2,180
2,200
42
37
32
28
25
22
19
16
15
14
12
2,200
2,220
43
38
33
28
25
22
19
17
15
14
13
2,220
2,240
44
39
34
29
26
23
20
17
15
14
13
2,240
2,260
45
40
35
30
27
24
20
17
16
14
13
2,260
2,280
47
41
36
31
27
24
21
18
16
15
13
2,280
2,300
48
42
37
32
28
25
22
19
16
15
14
2,300
2,320
49
43
38
33
29
25
22
19
17
15
14
2,320
2,340
50
45
39
34
29
26
23
20
17
16
14
2,340
2,360
51
46
40
35
30
27
24
21
18
16
14
2,360
2,380
52
47
42
36
31
27
24
21
18
16
15
2,380
2,400
53
48
43
37
32
28
25
22
19
16
15
2,400
2,420
55
49
44
38
33
29
26
23
20
17
15
2,420
2,440
56
50
45
40
34
29
26
23
20
17
16
2,440
2,460
57
51
46
41
35
30
27
24
21
18
16
2,460
2,480
58
52
47
42
37
31
28
24
21
18
16
2,480
2,500
60
54
48
43
38
32
28
25
22
19
16
2,500
2,520
61
55
49
44
39
33
29
26
23
20
17
2,520
2,540
62
56
50
45
40
35
29
26
23
20
17
2,540
2,560
64
57
51
46
41
36
30
27
24
21
18
2,560
2,580
65
59
53
47
42
37
32
28
25
22
19
2,580
2,600
66
60
54
48
43
38
33
28
25
22
19
2,600
2,620
67
61
55
49
44
39
34
29
26
23
20
2,620
2,640
69
63
57
51
45
40
35
30
27
24
20
2,640
2,660
70
64
58
52
46
41
36
31
27
24
21
2,660
2,680
71
65
59
53
48
42
37
32
28
25
22
2,680
2,700
73
66
60
54
49
43
38
33
28
25
22
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-115
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
2,700
2,720
74
68
62
56
50
44
39
34
29
26
23
2,720
2,740
75
69
63
57
51
46
40
35
30
27
24
2,740
2,760
76
70
64
58
52
47
41
36
31
27
24
2,760
2,780
78
72
65
59
53
48
43
37
32
28
25
2,780
2,800
79
73
67
61
55
49
44
38
33
29
26
2,800
2,820
80
74
68
62
56
50
45
40
34
29
26
2,820
2,840
82
75
69
63
57
51
46
41
35
30
27
2,840
2,860
83
77
71
64
58
52
47
42
36
31
27
2,860
2,880
84
78
72
66
60
54
48
43
38
32
28
2,880
2,900
85
79
73
67
61
55
49
44
39
33
29
2,900
2,920
87
81
74
68
62
56
50
45
40
35
29
2,920
2,940
88
82
76
70
64
57
51
46
41
36
30
2,940
2,960
89
83
77
71
65
59
53
47
42
37
31
2,960
2,980
90
84
78
72
66
60
54
48
43
38
33
2,980
3,000
92
86
80
73
67
61
55
49
44
39
34
3,000
3,020
93
87
81
75
69
63
56
51
45
40
35
3,020
3,040
94
88
82
76
70
64
58
52
46
41
36
3,040
3,060
96
89
83
77
71
65
59
53
47
42
37
3,060
3,080
97
91
85
79
72
66
60
54
49
43
38
3,080
3,100
98
92
86
80
74
68
62
55
50
44
39
3,100
3,120
99
93
87
81
75
69
63
57
51
46
40
3,120
3,140
101
95
89
82
76
70
64
58
52
47
41
3,140
3,160
102
96
90
84
78
71
65
59
53
48
42
3,160
3,180
103
97
91
85
79
73
67
61
54
49
44
3,180
3,200
105
98
92
86
80
74
68
62
56
50
45
3,200
3,220
106
100
94
88
81
75
69
63
57
51
46
3,220
3,240
107
101
95
89
83
77
71
64
58
52
47
3,240
3,260
108
102
96
90
84
78
72
66
60
53
48
3,260
3,280
110
104
97
91
85
79
73
67
61
55
49
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-116
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
3,280
3,300
111
105
99
93
87
80
74
68
62
56
50
3,300
3,320
112
106
100
94
88
82
76
70
63
57
51
3,320
3,340
114
107
101
95
89
83
77
71
65
59
53
3,340
3,360
115
109
103
96
90
84
78
72
66
60
54
3,360
3,380
116
110
104
98
92
86
79
73
67
61
55
3,380
3,400
117
111
105
99
93
87
81
75
69
62
56
3,400
3,420
119
113
106
100
94
88
82
76
70
64
58
3,420
3,440
120
114
108
102
96
89
83
77
71
65
59
3,440
3,460
122
115
109
103
97
91
85
78
72
66
60
3,460
3,480
123
116
110
104
98
92
86
80
74
68
61
3,480
3,500
124
118
112
105
99
93
87
81
75
69
63
3,500
3,520
126
119
113
107
101
95
88
82
76
70
64
3,520
3,540
127
121
114
108
102
96
90
84
78
71
65
3,540
3,560
128
122
115
109
103
97
91
85
79
73
67
3,560
3,580
130
123
117
111
104
98
92
86
80
74
68
3,580
3,600
131
125
118
112
106
100
94
87
81
75
69
3,600
3,620
132
126
119
113
107
101
95
89
83
77
70
3,620
3,640
134
127
121
114
108
102
96
90
84
78
72
3,640
3,660
135
129
122
116
110
103
97
91
85
79
73
3,660
3,680
137
130
124
117
111
105
99
93
86
80
74
3,680
3,700
138
131
125
118
112
106
100
94
88
82
76
3,700
3,720
139
133
126
120
113
107
101
95
89
83
77
3,720
3,740
141
134
128
121
115
109
103
96
90
84
78
3,740
3,760
142
135
129
123
116
110
104
98
92
85
79
3,760
3,780
143
137
130
124
117
111
105
99
93
87
81
3,780
3,800
145
138
132
125
119
112
106
100
94
88
82
3,800
3,820
146
140
133
127
120
114
108
102
95
89
83
3,820
3,840
147
141
134
128
121
115
109
103
97
91
85
3,840
3,860
149
142
136
129
123
116
110
104
98
92
86
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-117
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
3,860
3,880
150
144
137
131
124
118
111
105
99
93
87
3,880
3,900
151
145
139
132
126
119
113
107
101
94
88
3,900
3,920
153
146
140
133
127
120
114
108
102
96
90
3,920
3,940
154
148
141
135
128
122
115
109
103
97
91
3,940
3,960
156
149
143
136
130
123
117
110
104
98
92
3,960
3,980
157
150
144
137
131
124
118
112
106
100
93
3,980
4,000
158
152
145
139
132
126
119
113
107
101
95
4,000
4,020
160
153
147
140
134
127
121
114
108
102
96
4,020
4,040
161
155
148
142
135
129
122
116
110
103
97
4,040
4,060
162
156
149
143
136
130
123
117
111
105
99
4,060
4,080
164
157
151
144
138
131
125
118
112
106
100
4,080
4,100
165
159
152
146
139
133
126
120
113
107
101
4,100
4,120
166
160
153
147
141
134
128
121
115
109
102
4,120
4,140
168
161
155
148
142
135
129
122
116
110
104
4,140
4,160
169
163
156
150
143
137
130
124
117
111
105
4,160
4,180
171
164
158
151
145
138
132
125
119
112
106
4,180
4,200
172
165
159
152
146
139
133
126
120
114
108
4,200
4,220
173
167
160
154
147
141
134
128
121
115
109
4,220
4,240
175
168
162
155
149
142
136
129
123
116
110
4,240
4,260
176
169
163
157
150
144
137
131
124
118
111
4,260
4,280
177
171
164
158
151
145
138
132
125
119
113
4,280
4,300
179
172
166
159
153
146
140
133
127
120
114
4,300
4,320
180
174
167
161
154
148
141
135
128
122
115
4,320
4,340
181
175
168
162
155
149
142
136
130
123
117
4,340
4,360
183
176
170
163
157
150
144
137
131
124
118
4,360
4,380
184
178
171
165
158
152
145
139
132
126
119
4,380
4,400
186
179
173
166
160
153
147
140
134
127
121
4,400
4,420
187
180
174
167
161
154
148
141
135
128
122
4,420
4,440
188
182
175
169
162
156
149
143
136
130
123
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-118
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
4,440
4,460
190
183
177
170
164
157
151
144
138
131
125
4,460
4,480
191
184
178
171
165
158
152
146
139
133
126
4,480
4,500
193
186
179
173
166
160
153
147
140
134
127
4,500
4,520
194
187
181
174
168
161
155
148
142
135
129
4,520
4,540
196
189
182
176
169
163
156
150
143
137
130
4,540
4,560
197
190
183
177
170
164
157
151
144
138
132
4,560
4,580
199
192
185
178
172
165
159
152
146
139
133
4,580
4,600
200
193
186
180
173
167
160
154
147
141
134
4,600
4,620
201
195
188
181
175
168
162
155
149
142
136
4,620
4,640
203
196
189
182
176
169
163
156
150
143
137
4,640
4,660
204
197
191
184
177
171
164
158
151
145
138
4,660
4,680
206
199
192
185
179
172
166
159
153
146
140
4,680
4,700
207
200
193
187
180
173
167
160
154
148
141
4,700
4,720
209
202
195
188
181
175
168
162
155
149
142
4,720
4,740
210
203
196
189
183
176
170
163
157
150
144
4,740
4,760
212
205
198
191
184
178
171
165
158
152
145
4,760
4,780
213
206
199
192
185
179
172
166
159
153
146
4,780
4,800
214
208
201
194
187
180
174
167
161
154
148
4,800
4,820
216
209
202
195
188
182
175
169
162
156
149
4,820
4,840
217
210
204
197
190
183
176
170
164
157
151
4,840
4,860
219
212
205
198
191
184
178
171
165
158
152
4,860
4,880
220
213
206
200
193
186
179
173
166
160
153
4,880
4,900
222
215
208
201
194
187
181
174
168
161
155
4,900
4,920
223
216
209
202
196
189
182
175
169
162
156
4,920
4,940
224
218
211
204
197
190
183
177
170
164
157
4,940
4,960
226
219
212
205
198
192
185
178
172
165
159
4,960
4,980
227
220
214
207
200
193
186
180
173
167
160
4,980
5,000
229
222
215
208
201
194
188
181
174
168
161
5,000
5,020
230
223
216
210
203
196
189
182
176
169
163
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-119
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
5,020
5,040
232
225
218
211
204
197
190
184
177
171
164
5,040
5,060
233
226
219
213
206
199
192
185
178
172
166
5,060
5,080
235
228
221
214
207
200
193
186
180
173
167
5,080
5,100
236
229
222
215
209
202
195
188
181
175
168
5,100
5,120
237
231
224
217
210
203
196
189
183
176
170
5,120
5,140
239
232
225
218
211
205
198
191
184
177
171
5,140
5,160
240
233
227
220
213
206
199
192
185
179
172
5,160
5,180
242
235
228
221
214
207
201
194
187
180
174
5,180
5,200
243
236
229
223
216
209
202
195
188
182
175
5,200
5,220
245
238
231
224
217
210
203
197
190
183
176
5,220
5,240
246
239
232
225
219
212
205
198
191
184
178
5,240
5,260
248
241
234
227
220
213
206
199
193
186
179
5,260
5,280
249
242
235
228
221
215
208
201
194
187
180
5,280
5,300
250
244
237
230
223
216
209
202
195
189
182
5,300
5,320
252
245
238
231
224
218
211
204
197
190
183
5,320
5,340
253
246
240
233
226
219
212
205
198
191
185
5,340
5,360
255
248
241
234
227
220
214
207
200
193
186
5,360
5,380
256
249
242
236
229
222
215
208
201
194
188
5,380
5,400
258
251
244
237
230
223
216
210
203
196
189
5,400
5,420
259
252
245
238
232
225
218
211
204
197
190
5,420
5,440
260
254
247
240
233
226
219
212
206
199
192
5,440
5,460
262
255
248
241
234
228
221
214
207
200
193
5,460
5,480
263
256
250
243
236
229
222
215
208
202
195
5,480
5,500
265
258
251
244
237
230
224
217
210
203
196
5,500
5,520
266
259
252
246
239
232
225
218
211
204
198
5,520
5,540
268
261
254
247
240
233
226
220
213
206
199
5,540
5,560
269
262
255
249
242
235
228
221
214
207
200
5,560
5,580
271
264
257
250
243
236
229
222
216
209
202
5,580
5,600
272
265
258
251
245
238
231
224
217
210
203
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-120
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
5,600
5,620
273
267
260
253
246
239
232
225
219
212
205
5,620
5,640
275
268
261
254
247
241
234
227
220
213
206
5,640
5,660
276
269
263
256
249
242
235
228
221
215
208
5,660
5,680
278
271
264
257
250
243
237
230
223
216
209
5,680
5,700
279
272
265
259
252
245
238
231
224
217
211
5,700
5,720
281
274
267
260
253
246
239
233
226
219
212
5,720
5,740
282
275
268
261
255
248
241
234
227
220
213
5,740
5,760
284
277
270
263
256
249
242
235
229
222
215
5,760
5,780
285
278
271
264
257
251
244
237
230
223
216
5,780
5,800
286
280
273
266
259
252
245
238
231
225
218
5,800
5,820
288
281
274
267
260
254
247
240
233
226
219
5,820
5,840
289
282
276
269
262
255
248
241
234
227
221
5,840
5,860
291
284
277
270
263
256
250
243
236
229
222
5,860
5,880
292
285
278
272
265
258
251
244
237
230
224
5,880
5,900
294
287
280
273
266
259
252
246
239
232
225
5,900
5,920
295
288
281
274
268
261
254
247
240
233
226
5,920
5,940
296
290
283
276
269
262
255
248
242
235
228
5,940
5,960
298
291
284
277
270
264
257
250
243
236
229
5,960
5,980
299
292
286
279
272
265
258
251
244
238
231
5,980
6,000
301
294
287
280
273
266
260
253
246
239
232
6,000
6,020
302
295
288
282
275
268
261
254
247
240
234
6,020
6,040
304
297
290
283
276
269
262
256
249
242
235
6,040
6,060
305
298
291
285
278
271
264
257
250
243
236
6,060
6,080
307
300
293
286
279
272
265
258
252
245
238
6,080
6,100
308
301
294
287
281
274
267
260
253
246
239
6,100
6,120
309
303
296
289
282
275
268
261
255
248
241
6,120
6,140
311
304
297
290
283
277
270
263
256
249
242
6,140
6,160
312
305
299
292
285
278
271
264
257
251
244
6,160
6,180
314
307
300
293
286
279
273
266
259
252
245
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-121
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
6,180
6,200
315
308
301
295
288
281
274
267
260
253
247
6,200
6,220
317
310
303
296
289
282
275
269
262
255
248
6,220
6,240
318
311
304
297
291
284
277
270
263
256
249
6,240
6,260
320
313
306
299
292
285
278
271
265
258
251
6,260
6,280
321
314
307
300
293
287
280
273
266
259
252
6,280
6,300
322
316
309
302
295
288
281
274
267
261
254
6,300
6,320
324
317
310
303
296
290
283
276
269
262
255
6,320
6,340
325
318
312
305
298
291
284
277
270
263
257
6,340
6,360
327
320
313
306
299
292
286
279
272
265
258
6,360
6,380
328
321
314
308
301
294
287
280
273
266
260
6,380
6,400
330
323
316
309
302
295
288
282
275
268
261
6,400
6,420
331
324
317
310
304
297
290
283
276
269
262
6,420
6,440
332
326
319
312
305
298
291
284
278
271
264
6,440
6,460
334
327
320
313
306
300
293
286
279
272
265
6,460
6,480
335
328
322
315
308
301
294
287
280
274
267
6,480
6,500
337
330
323
316
309
302
296
289
282
275
268
6,500
6,520
338
331
324
318
311
304
297
290
283
276
270
6,520
6,540
340
333
326
319
312
305
298
292
285
278
271
6,540
6,560
341
334
327
321
314
307
300
293
286
279
272
6,560
6,580
343
336
329
322
315
308
301
294
288
281
274
6,580
6,600
344
337
330
323
317
310
303
296
289
282
275
6,600
6,620
345
339
332
325
318
311
304
297
291
284
277
6,620
6,640
347
340
333
326
319
313
306
299
292
285
278
6,640
6,660
348
341
335
328
321
314
307
300
293
287
280
6,660
6,680
350
343
336
329
322
315
309
302
295
288
281
6,680
6,700
351
344
337
331
324
317
310
303
296
289
283
6,700
6,720
353
346
339
332
325
318
311
305
298
291
284
6,720
6,740
354
347
340
333
327
320
313
306
299
292
285
6,740
6,760
356
349
342
335
328
321
314
307
301
294
287
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-122
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
6,760
6,780
357
350
343
336
329
323
316
309
302
295
288
6,780
6,800
358
352
345
338
331
324
317
310
303
297
290
6,800
6,820
360
353
346
339
332
326
319
312
305
298
291
6,820
6,840
361
354
348
341
334
327
320
313
306
299
293
6,840
6,860
363
356
349
342
335
328
322
315
308
301
294
6,860
6,880
364
357
350
344
337
330
323
316
309
302
296
6,880
6,900
366
359
352
345
338
331
324
318
311
304
297
6,900
6,920
367
360
353
346
340
333
326
319
312
305
298
6,920
6,940
368
362
355
348
341
334
327
320
314
307
300
6,940
6,960
370
363
356
349
342
336
329
322
315
308
301
6,960
6,980
371
364
358
351
344
337
330
323
316
310
303
6,980
7,000
373
366
359
352
345
338
332
325
318
311
304
7,000
7,020
374
367
360
354
347
340
333
326
319
312
306
7,020
7,040
376
369
362
355
348
341
334
328
321
314
307
7,040
7,060
377
370
363
357
350
343
336
329
322
315
308
7,060
7,080
379
372
365
358
351
344
337
330
324
317
310
7,080
7,100
380
373
366
359
353
346
339
332
325
318
311
7,100
7,120
381
375
368
361
354
347
340
333
327
320
313
7,120
7,140
383
376
369
362
355
349
342
335
328
321
314
7,140
7,160
384
377
371
364
357
350
343
336
329
323
316
7,160
7,180
386
379
372
365
358
351
345
338
331
324
317
7,180
7,200
387
380
373
367
360
353
346
339
332
325
319
7,200
7,220
389
382
375
368
361
354
347
341
334
327
320
7,220
7,240
390
383
376
369
363
356
349
342
335
328
321
7,240
7,260
392
385
378
371
364
357
350
343
337
330
323
7,260
7,280
393
386
379
372
365
359
352
345
338
331
324
7,280
7,300
394
388
381
374
367
360
353
346
339
333
326
7,300
7,320
396
389
382
375
368
362
355
348
341
334
327
7,320
7,340
397
390
384
377
370
363
356
349
342
335
329
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-123
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
7,340
7,360
399
392
385
378
371
364
358
351
344
337
330
7,360
7,380
400
393
386
380
373
366
359
352
345
338
332
7,380
7,400
402
395
388
381
374
367
360
354
347
340
333
7,400
7,420
403
396
389
382
376
369
362
355
348
341
334
7,420
7,440
404
398
391
384
377
370
363
356
350
343
336
7,440
7,460
406
399
392
385
378
372
365
358
351
344
337
7,460
7,480
407
400
394
387
380
373
366
359
352
346
339
7,480
7,500
409
402
395
388
381
374
368
361
354
347
340
7,500
7,520
410
403
396
390
383
376
369
362
355
348
342
7,520
7,540
412
405
398
391
384
377
370
364
357
350
343
7,540
7,560
413
406
399
393
386
379
372
365
358
351
344
7,560
7,580
415
408
401
394
387
380
373
366
360
353
346
7,580
7,600
416
409
402
395
389
382
375
368
361
354
347
7,600
7,620
417
411
404
397
390
383
376
369
363
356
349
7,620
7,640
419
412
405
398
391
385
378
371
364
357
350
7,640
7,660
420
413
407
400
393
386
379
372
365
359
352
7,660
7,680
422
415
408
401
394
387
381
374
367
360
353
7,680
7,700
423
416
409
403
396
389
382
375
368
361
355
7,700
7,720
425
418
411
404
397
390
383
377
370
363
356
7,720
7,740
426
419
412
405
399
392
385
378
371
364
357
7,740
7,760
428
421
414
407
400
393
386
379
373
366
359
7,760
7,780
429
422
415
408
401
395
388
381
374
367
360
7,780
7,800
430
424
417
410
403
396
389
382
375
369
362
7,800
7,820
432
425
418
411
404
398
391
384
377
370
363
7,820
7,840
433
426
420
413
406
399
392
385
378
371
365
7,840
7,860
435
428
421
414
407
400
394
387
380
373
366
7,860
7,880
436
429
422
416
409
402
395
388
381
374
368
7,880
7,900
438
431
424
417
410
403
396
390
383
376
369
7,900
7,920
439
432
425
418
412
405
398
391
384
377
370
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-124
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
7,920
7,940
440
434
427
420
413
406
399
392
386
379
372
7,940
7,960
442
435
428
421
414
408
401
394
387
380
373
7,960
7,980
443
436
430
423
416
409
402
395
388
382
375
7,980
8,000
445
438
431
424
417
410
404
397
390
383
376
8,000
8,020
446
439
432
426
419
412
405
398
391
384
378
8,020
8,040
448
441
434
427
420
413
406
400
393
386
379
8,040
8,060
449
442
435
429
422
415
408
401
394
387
380
8,060
8,080
451
444
437
430
423
416
409
402
396
389
382
8,080
8,100
452
445
438
431
425
418
411
404
397
390
383
8,100
8,120
453
447
440
433
426
419
412
405
399
392
385
8,120
8,140
455
448
441
434
427
421
414
407
400
393
386
8,140
8,160
456
449
443
436
429
422
415
408
401
395
388
8,160
8,180
458
451
444
437
430
423
417
410
403
396
389
8,180
8,200
459
452
445
439
432
425
418
411
404
397
391
8,200
8,220
461
454
447
440
433
426
419
413
406
399
392
8,220
8,240
462
455
448
441
435
428
421
414
407
400
393
8,240
8,260
464
457
450
443
436
429
422
415
409
402
395
8,260
8,280
465
458
451
444
437
431
424
417
410
403
396
8,280
8,300
466
460
453
446
439
432
425
418
411
405
398
8,300
8,320
468
461
454
447
440
434
427
420
413
406
399
8,320
8,340
469
462
456
449
442
435
428
421
414
407
401
8,340
8,360
471
464
457
450
443
436
430
423
416
409
402
8,360
8,380
472
465
458
452
445
438
431
424
417
410
404
8,380
8,400
474
467
460
453
446
439
432
426
419
412
405
8,400
8,420
475
468
461
454
448
441
434
427
420
413
406
8,420
8,440
476
470
463
456
449
442
435
428
422
415
408
8,440
8,460
478
471
464
457
450
444
437
430
423
416
409
8,460
8,480
479
472
466
459
452
445
438
431
424
418
411
8,480
8,500
481
474
467
460
453
446
440
433
426
419
412
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-125
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
8,500
8,520
482
475
468
462
455
448
441
434
427
420
414
8,520
8,540
484
477
470
463
456
449
442
436
429
422
415
8,540
8,560
485
478
471
465
458
451
444
437
430
423
416
8,560
8,580
487
480
473
466
459
452
445
438
432
425
418
8,580
8,600
488
481
474
467
461
454
447
440
433
426
419
8,600
8,620
489
483
476
469
462
455
448
441
435
428
421
8,620
8,640
491
484
477
470
463
457
450
443
436
429
422
8,640
8,660
492
485
479
472
465
458
451
444
437
431
424
8,660
8,680
494
487
480
473
466
459
453
446
439
432
425
8,680
8,700
495
488
481
475
468
461
454
447
440
433
427
8,700
8,720
497
490
483
476
469
462
455
449
442
435
428
8,720
8,740
498
491
484
477
471
464
457
450
443
436
429
8,740
8,760
500
493
486
479
472
465
458
451
445
438
431
8,760
8,780
501
494
487
480
473
467
460
453
446
439
432
8,780
8,800
502
496
489
482
475
468
461
454
447
441
434
8,800
8,820
504
497
490
483
476
470
463
456
449
442
435
8,820
8,840
505
498
492
485
478
471
464
457
450
443
437
8,840
8,860
507
500
493
486
479
472
466
459
452
445
438
8,860
8,880
508
501
494
488
481
474
467
460
453
446
440
8,880
8,900
510
503
496
489
482
475
468
462
455
448
441
8,900
8,920
511
504
497
490
484
477
470
463
456
449
442
8,920
8,940
512
506
499
492
485
478
471
464
458
451
444
8,940
8,960
514
507
500
493
486
480
473
466
459
452
445
8,960
8,980
515
508
502
495
488
481
474
467
460
454
447
8,980
9,000
517
510
503
496
489
482
476
469
462
455
448
9,000
9,020
518
511
504
498
491
484
477
470
463
456
450
9,020
9,040
520
513
506
499
492
485
478
472
465
458
451
9,040
9,060
521
514
507
501
494
487
480
473
466
459
452
9,060
9,080
523
516
509
502
495
488
481
474
468
461
454
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-126
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
9,080
9,100
524
517
510
503
497
490
483
476
469
462
455
9,100
9,120
525
519
512
505
498
491
484
477
471
464
457
9,120
9,140
527
520
513
506
499
493
486
479
472
465
458
9,140
9,160
528
521
515
508
501
494
487
480
473
467
460
9,160
9,180
530
523
516
509
502
495
489
482
475
468
461
9,180
9,200
531
524
517
511
504
497
490
483
476
469
463
9,200
9,220
533
526
519
512
505
498
491
485
478
471
464
9,220
9,240
534
527
520
513
507
500
493
486
479
472
465
9,240
9,260
536
529
522
515
508
501
494
487
481
474
467
9,260
9,280
537
530
523
516
509
503
496
489
482
475
468
9,280
9,300
538
532
525
518
511
504
497
490
483
477
470
9,300
9,320
540
533
526
519
512
506
499
492
485
478
471
9,320
9,340
541
534
528
521
514
507
500
493
486
479
473
9,340
9,360
543
536
529
522
515
508
502
495
488
481
474
9,360
9,380
544
537
530
524
517
510
503
496
489
482
476
9,380
9,400
546
539
532
525
518
511
504
498
491
484
477
9,400
9,420
547
540
533
526
520
513
506
499
492
485
478
9,420
9,440
548
542
535
528
521
514
507
500
494
487
480
9,440
9,460
550
543
536
529
522
516
509
502
495
488
481
9,460
9,480
551
544
538
531
524
517
510
503
496
490
483
9,480
9,500
553
546
539
532
525
518
512
505
498
491
484
9,500
9,520
554
547
540
534
527
520
513
506
499
492
486
9,520
9,540
556
549
542
535
528
521
514
508
501
494
487
9,540
9,560
557
550
543
537
530
523
516
509
502
495
488
9,560
9,580
559
552
545
538
531
524
517
510
504
497
490
9,580
9,600
560
553
546
539
533
526
519
512
505
498
491
9,600
9,620
561
555
548
541
534
527
520
513
507
500
493
9,620
9,640
563
556
549
542
535
529
522
515
508
501
494
9,640
9,660
564
557
551
544
537
530
523
516
509
503
496
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-127
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
9,660
9,680
566
559
552
545
538
531
525
518
511
504
497
9,680
9,700
567
560
553
547
540
533
526
519
512
505
499
9,700
9,720
569
562
555
548
541
534
527
521
514
507
500
9,720
9,740
570
563
556
549
543
536
529
522
515
508
501
9,740
9,760
572
565
558
551
544
537
530
523
517
510
503
9,760
9,780
573
566
559
552
545
539
532
525
518
511
504
9,780
9,800
574
568
561
554
547
540
533
526
519
513
506
9,800
9,820
576
569
562
555
548
542
535
528
521
514
507
9,820
9,840
577
570
564
557
550
543
536
529
522
515
509
9,840
9,860
579
572
565
558
551
544
538
531
524
517
510
9,860
9,880
580
573
566
560
553
546
539
532
525
518
512
9,880
9,900
582
575
568
561
554
547
540
534
527
520
513
9,900
9,920
583
576
569
562
556
549
542
535
528
521
514
9,920
9,940
584
578
571
564
557
550
543
536
530
523
516
9,940
9,960
586
579
572
565
558
552
545
538
531
524
517
9,960
9,980
587
580
574
567
560
553
546
539
532
526
519
9,980
10,000
589
582
575
568
561
554
548
541
534
527
520
10,000
10,020
590
583
576
570
563
556
549
542
535
528
522
10,020
10,040
592
585
578
571
564
557
550
544
537
530
523
10,040
10,060
593
586
579
573
566
559
552
545
538
531
524
10,060
10,080
595
588
581
574
567
560
553
546
540
533
526
10,080
10,100
596
589
582
575
569
562
555
548
541
534
527
10,100
10,120
597
591
584
577
570
563
556
549
543
536
529
10,120
10,140
599
592
585
578
571
565
558
551
544
537
530
10,140
10,160
600
593
587
580
573
566
559
552
545
539
532
10,160
10,180
602
595
588
581
574
567
561
554
547
540
533
10,180
10,200
603
596
589
583
576
569
562
555
548
541
535
10,200
10,220
605
598
591
584
577
570
563
557
550
543
536
10,220
10,240
606
599
592
585
579
572
565
558
551
544
537
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-128
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
10,240
10,260
608
601
594
587
580
573
566
559
553
546
539
10,260
10,280
609
602
595
588
581
575
568
561
554
547
540
10,280
10,300
610
604
597
590
583
576
569
562
555
549
542
10,300
10,320
612
605
598
591
584
578
571
564
557
550
543
10,320
10,340
613
606
600
593
586
579
572
565
558
551
545
10,340
10,360
615
608
601
594
587
580
574
567
560
553
546
10,360
10,380
616
609
602
596
589
582
575
568
561
554
548
10,380
10,400
618
611
604
597
590
583
576
570
563
556
549
10,400
10,420
619
612
605
598
592
585
578
571
564
557
550
10,420
10,440
620
614
607
600
593
586
579
572
566
559
552
10,440
10,460
622
615
608
601
594
588
581
574
567
560
553
10,460
10,480
623
616
610
603
596
589
582
575
568
562
555
10,480
10,500
625
618
611
604
597
590
584
577
570
563
556
10,500
10,520
626
619
612
606
599
592
585
578
571
564
558
10,520
10,540
628
621
614
607
600
593
586
580
573
566
559
10,540
10,560
629
622
615
609
602
595
588
581
574
567
560
10,560
10,580
631
624
617
610
603
596
589
582
576
569
562
10,580
10,600
632
625
618
611
605
598
591
584
577
570
563
10,600
10,620
633
627
620
613
606
599
592
585
579
572
565
10,620
10,640
635
628
621
614
607
601
594
587
580
573
566
10,640
10,660
636
629
623
616
609
602
595
588
581
575
568
10,660
10,680
638
631
624
617
610
603
597
590
583
576
569
10,680
10,700
639
632
625
619
612
605
598
591
584
577
571
10,700
10,720
641
634
627
620
613
606
599
593
586
579
572
10,720
10,740
642
635
628
621
615
608
601
594
587
580
573
10,740
10,760
644
637
630
623
616
609
602
595
589
582
575
10,760
10,780
645
638
631
624
617
611
604
597
590
583
576
10,780
10,800
646
640
633
626
619
612
605
598
591
585
578
10,800
10,820
648
641
634
627
620
614
607
600
593
586
579
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-129
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
10,820
10,840
649
642
636
629
622
615
608
601
594
587
581
10,840
10,860
651
644
637
630
623
616
610
603
596
589
582
10,860
10,880
652
645
638
632
625
618
611
604
597
590
584
10,880
10,900
654
647
640
633
626
619
612
606
599
592
585
10,900
10,920
656
648
641
634
628
621
614
607
600
593
586
10,920
10,940
657
650
643
636
629
622
615
608
602
595
588
10,940
10,960
659
651
644
637
630
624
617
610
603
596
589
10,960
10,980
660
653
646
639
632
625
618
611
604
598
591
10,980
11,000
662
654
647
640
633
626
620
613
606
599
592
11,000
11,020
663
656
649
642
635
628
621
614
607
600
594
11,020
11,040
665
657
650
643
636
629
622
616
609
602
595
11,040
11,060
666
659
652
645
638
631
624
617
610
603
596
11,060
11,080
668
660
653
646
639
632
625
618
612
605
598
11,080
11,100
669
662
655
647
641
634
627
620
613
606
599
11,100
11,120
671
663
656
649
642
635
628
621
615
608
601
11,120
11,140
672
665
658
651
643
637
630
623
616
609
602
11,140
11,160
674
667
659
652
645
638
631
624
617
611
604
11,160
11,180
675
668
661
654
646
639
633
626
619
612
605
11,180
11,200
677
670
662
655
648
641
634
627
620
613
607
11,200
11,220
678
671
664
657
649
642
635
629
622
615
608
11,220
11,240
680
673
665
658
651
644
637
630
623
616
609
11,240
11,260
681
674
667
660
652
645
638
631
625
618
611
11,260
11,280
683
676
668
661
654
647
640
633
626
619
612
11,280
11,300
684
677
670
663
655
648
641
634
627
621
614
11,300
11,320
686
679
671
664
657
650
643
636
629
622
615
11,320
11,340
687
680
673
666
658
651
644
637
630
623
617
11,340
11,360
689
682
674
667
660
653
646
639
632
625
618
11,360
11,380
690
683
676
669
662
654
647
640
633
626
620
11,380
11,400
692
685
678
670
663
656
649
642
635
628
621
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-130
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
11,400
11,420
694
686
679
672
665
657
650
643
636
629
622
11,420
11,440
695
688
681
673
666
659
652
644
638
631
624
11,440
11,460
697
689
682
675
668
660
653
646
639
632
625
11,460
11,480
698
691
684
676
669
662
655
647
640
634
627
11,480
11,500
700
692
685
678
671
663
656
649
642
635
628
11,500
11,520
701
694
687
679
672
665
658
650
643
636
630
11,520
11,540
703
695
688
681
674
666
659
652
645
638
631
11,540
11,560
704
697
690
682
675
668
661
653
646
639
632
11,560
11,580
706
698
691
684
677
669
662
655
648
641
634
11,580
11,600
707
700
693
685
678
671
664
657
649
642
635
11,600
11,620
709
701
694
687
680
673
665
658
651
644
637
11,620
11,640
710
703
696
689
681
674
667
660
652
645
638
11,640
11,660
712
705
697
690
683
676
668
661
654
647
640
11,660
11,680
713
706
699
692
684
677
670
663
655
648
641
11,680
11,700
715
708
700
693
686
679
671
664
657
650
643
11,700
11,720
716
709
702
695
687
680
673
666
658
651
644
11,720
11,740
718
711
703
696
689
682
674
667
660
653
645
11,740
11,760
719
712
705
698
690
683
676
669
661
654
647
11,760
11,780
721
714
706
699
692
685
677
670
663
656
648
11,780
11,800
722
715
708
701
693
686
679
672
664
657
650
11,800
11,820
724
717
709
702
695
688
680
673
666
659
651
11,820
11,840
725
718
711
704
696
689
682
675
667
660
653
11,840
11,860
727
720
712
705
698
691
684
676
669
662
655
11,860
11,880
728
721
714
707
700
692
685
678
671
663
656
11,880
11,900
730
723
716
708
701
694
687
679
672
665
658
11,900
11,920
732
724
717
710
703
695
688
681
674
666
659
11,920
11,940
733
726
719
711
704
697
690
682
675
668
661
11,940
11,960
735
727
720
713
706
698
691
684
677
669
662
11,960
11,980
736
729
722
714
707
700
693
685
678
671
664
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-131
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
11,980
12,000
738
730
723
716
709
701
694
687
680
672
665
12,000
12,020
739
732
725
717
710
703
696
688
681
674
667
12,020
12,040
741
733
726
719
712
704
697
690
683
675
668
12,040
12,060
742
735
728
720
713
706
699
691
684
677
670
12,060
12,080
744
736
729
722
715
707
700
693
686
678
671
12,080
12,100
745
738
731
723
716
709
702
695
687
680
673
12,100
12,120
747
739
732
725
718
711
703
696
689
682
674
12,120
12,140
748
741
734
727
719
712
705
698
690
683
676
12,140
12,160
750
743
735
728
721
714
706
699
692
685
677
12,160
12,180
751
744
737
730
722
715
708
701
693
686
679
12,180
12,200
753
746
738
731
724
717
709
702
695
688
680
12,200
12,220
754
747
740
733
725
718
711
704
696
689
682
12,220
12,240
756
749
741
734
727
720
712
705
698
691
683
12,240
12,260
757
750
743
736
728
721
714
707
699
692
685
12,260
12,280
759
752
744
737
730
723
715
708
701
694
686
12,280
12,300
760
753
746
739
731
724
717
710
702
695
688
12,300
12,320
762
755
747
740
733
726
718
711
704
697
689
12,320
12,340
763
756
749
742
734
727
720
713
705
698
691
12,340
12,360
765
758
750
743
736
729
722
714
707
700
693
12,360
12,380
766
759
752
745
738
730
723
716
709
701
694
12,380
12,400
768
761
754
746
739
732
725
717
710
703
696
12,400
12,420
770
762
755
748
741
733
726
719
712
704
697
12,420
12,440
771
764
757
749
742
735
728
720
713
706
699
12,440
12,460
773
765
758
751
744
736
729
722
715
707
700
12,460
12,480
774
767
760
752
745
738
731
723
716
709
702
12,480
12,500
776
768
761
754
747
739
732
725
718
710
703
12,500
12,520
777
770
763
755
748
741
734
726
719
712
705
12,520
12,540
779
771
764
757
750
742
735
728
721
713
706
12,540
12,560
780
773
766
758
751
744
737
729
722
715
708
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-132
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
12,560
12,580
782
774
767
760
753
745
738
731
724
716
709
12,580
12,600
783
776
769
761
754
747
740
733
725
718
711
12,600
12,620
785
777
770
763
756
749
741
734
727
720
712
12,620
12,640
786
779
772
765
757
750
743
736
728
721
714
12,640
12,660
788
781
773
766
759
752
744
737
730
723
715
12,660
12,680
789
782
775
768
760
753
746
739
731
724
717
12,680
12,700
791
784
776
769
762
755
747
740
733
726
718
12,700
12,720
792
785
778
771
763
756
749
742
734
727
720
12,720
12,740
794
787
779
772
765
758
750
743
736
729
721
12,740
12,760
795
788
781
774
766
759
752
745
737
730
723
12,760
12,780
797
790
782
775
768
761
753
746
739
732
724
12,780
12,800
798
791
784
777
769
762
755
748
740
733
726
12,800
12,820
800
793
785
778
771
764
756
749
742
735
727
12,820
12,840
801
794
787
780
772
765
758
751
743
736
729
12,840
12,860
803
796
788
781
774
767
760
752
745
738
731
12,860
12,880
804
797
790
783
776
768
761
754
747
739
732
12,880
12,900
806
799
792
784
777
770
763
755
748
741
734
12,900
12,920
808
800
793
786
779
771
764
757
750
742
735
12,920
12,940
809
802
795
787
780
773
766
758
751
744
737
12,940
12,960
811
803
796
789
782
774
767
760
753
745
738
12,960
12,980
812
805
798
790
783
776
769
761
754
747
740
12,980
13,000
814
806
799
792
785
777
770
763
756
748
741
13,000
13,020
815
808
801
793
786
779
772
764
757
750
743
13,020
13,040
817
809
802
795
788
780
773
766
759
751
744
13,040
13,060
818
811
804
796
789
782
775
767
760
753
746
13,060
13,080
820
812
805
798
791
783
776
769
762
754
747
13,080
13,100
821
814
807
799
792
785
778
771
763
756
749
13,100
13,120
823
815
808
801
794
787
779
772
765
758
750
13,120
13,140
824
817
810
803
795
788
781
774
766
759
752
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-133
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
13,140
13,160
826
819
811
804
797
790
782
775
768
761
753
13,160
13,180
827
820
813
806
798
791
784
777
769
762
755
13,180
13,200
829
822
814
807
800
793
785
778
771
764
756
13,200
13,220
830
823
816
809
801
794
787
780
772
765
758
13,220
13,240
832
825
817
810
803
796
788
781
774
767
759
13,240
13,260
833
826
819
812
804
797
790
783
775
768
761
13,260
13,280
835
828
820
813
806
799
791
784
777
770
762
13,280
13,300
836
829
822
815
807
800
793
786
778
771
764
13,300
13,320
838
831
823
816
809
802
794
787
780
773
765
13,320
13,340
839
832
825
818
810
803
796
789
781
774
767
13,340
13,360
841
834
826
819
812
805
798
790
783
776
769
13,360
13,380
842
835
828
821
814
806
799
792
785
777
770
13,380
13,400
844
837
830
822
815
808
801
793
786
779
772
13,400
13,420
846
838
831
824
817
809
802
795
788
780
773
13,420
13,440
847
840
833
825
818
811
804
796
789
782
775
13,440
13,460
849
841
834
827
820
812
805
798
791
783
776
13,460
13,480
850
843
836
828
821
814
807
799
792
785
778
13,480
13,500
852
844
837
830
823
815
808
801
794
786
779
13,500
13,520
853
846
839
831
824
817
810
802
795
788
781
13,520
13,540
855
847
840
833
826
818
811
804
797
789
782
13,540
13,560
856
849
842
834
827
820
813
805
798
791
784
13,560
13,580
858
850
843
836
829
821
814
807
800
792
785
13,580
13,600
859
852
845
837
830
823
816
809
801
794
787
13,600
13,620
861
853
846
839
832
825
817
810
803
796
788
13,620
13,640
862
855
848
841
833
826
819
812
804
797
790
13,640
13,660
864
857
849
842
835
828
820
813
806
799
791
13,660
13,680
865
858
851
844
836
829
822
815
807
800
793
13,680
13,700
867
860
852
845
838
831
823
816
809
802
794
13,700
13,720
868
861
854
847
839
832
825
818
810
803
796
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-134
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
13,720
13,740
870
863
855
848
841
834
826
819
812
805
797
13,740
13,760
871
864
857
850
842
835
828
821
813
806
799
13,760
13,780
873
866
858
851
844
837
829
822
815
808
800
13,780
13,800
874
867
860
853
845
838
831
824
816
809
802
13,800
13,820
876
869
861
854
847
840
832
825
818
811
803
13,820
13,840
877
870
863
856
848
841
834
827
819
812
805
13,840
13,860
879
872
864
857
850
843
836
828
821
814
807
13,860
13,880
880
873
866
859
852
844
837
830
823
815
808
13,880
13,900
882
875
868
860
853
846
839
831
824
817
810
13,900
13,920
884
876
869
862
855
847
840
833
826
818
811
13,920
13,940
885
878
871
863
856
849
842
834
827
820
813
13,940
13,960
887
879
872
865
858
850
843
836
829
821
814
13,960
13,980
888
881
874
866
859
852
845
837
830
823
816
13,980
14,000
890
882
875
868
861
853
846
839
832
824
817
14,000
14,020
891
884
877
869
862
855
848
840
833
826
819
14,020
14,040
893
885
878
871
864
856
849
842
835
827
820
14,040
14,060
894
887
880
872
865
858
851
843
836
829
822
14,060
14,080
896
888
881
874
867
859
852
845
838
830
823
14,080
14,100
897
890
883
875
868
861
854
847
839
832
825
14,100
14,120
899
891
884
877
870
863
855
848
841
834
826
14,120
14,140
900
893
886
879
871
864
857
850
842
835
828
14,140
14,160
902
895
887
880
873
866
858
851
844
837
829
14,160
14,180
903
896
889
882
874
867
860
853
845
838
831
14,180
14,200
905
898
890
883
876
869
861
854
847
840
832
14,200
14,220
906
899
892
885
877
870
863
856
848
841
834
14,220
14,240
908
901
893
886
879
872
864
857
850
843
835
14,240
14,260
909
902
895
888
880
873
866
859
851
844
837
14,260
14,280
911
904
896
889
882
875
867
860
853
846
838
14,280
14,300
912
905
898
891
883
876
869
862
854
847
840
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-135
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
14,300
14,320
914
907
899
892
885
878
870
863
856
849
841
14,320
14,340
915
908
901
894
886
879
872
865
857
850
843
14,340
14,360
917
910
902
895
888
881
874
866
859
852
845
14,360
14,380
918
911
904
897
890
882
875
868
861
853
846
14,380
14,400
920
913
906
898
891
884
877
869
862
855
848
14,400
14,420
922
914
907
900
893
885
878
871
864
856
849
14,420
14,440
923
916
909
901
894
887
880
872
865
858
851
14,440
14,460
925
917
910
903
896
888
881
874
867
859
852
14,460
14,480
926
919
912
904
897
890
883
875
868
861
854
14,480
14,500
928
920
913
906
899
891
884
877
870
862
855
14,500
14,520
929
922
915
907
900
893
886
878
871
864
857
14,520
14,540
931
923
916
909
902
894
887
880
873
865
858
14,540
14,560
932
925
918
910
903
896
889
881
874
867
860
14,560
14,580
934
926
919
912
905
897
890
883
876
868
861
14,580
14,600
935
928
921
913
906
899
892
885
877
870
863
14,600
14,620
937
929
922
915
908
901
893
886
879
872
864
14,620
14,640
938
931
924
917
909
902
895
888
880
873
866
14,640
14,660
940
933
925
918
911
904
896
889
882
875
867
14,660
14,680
941
934
927
920
912
905
898
891
883
876
869
14,680
14,700
943
936
928
921
914
907
899
892
885
878
870
14,700
14,720
944
937
930
923
915
908
901
894
886
879
872
14,720
14,740
946
939
931
924
917
910
902
895
888
881
873
14,740
14,760
947
940
933
926
918
911
904
897
889
882
875
14,760
14,780
949
942
934
927
920
913
905
898
891
884
876
14,780
14,800
950
943
936
929
921
914
907
900
892
885
878
14,800
14,820
952
945
937
930
923
916
908
901
894
887
879
14,820
14,840
953
946
939
932
924
917
910
903
895
888
881
14,840
14,860
955
948
940
933
926
919
912
904
897
890
883
14,860
14,880
956
949
942
935
928
920
913
906
899
891
884
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-136
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
14,880
14,900
958
951
944
936
929
922
915
907
900
893
886
14,900
14,920
960
952
945
938
931
923
916
909
902
894
887
14,920
14,940
961
954
947
939
932
925
918
910
903
896
889
14,940
14,960
963
955
948
941
934
926
919
912
905
897
890
14,960
14,980
964
957
950
942
935
928
921
913
906
899
892
14,980
15,000
966
958
951
944
937
929
922
915
908
900
893
15,000
15,020
967
960
953
945
938
931
924
916
909
902
895
15,020
15,040
969
961
954
947
940
932
925
918
911
903
896
15,040
15,060
970
963
956
948
941
934
927
919
912
905
898
15,060
15,080
972
965
957
950
943
935
928
921
914
906
899
15,080
15,100
974
966
959
951
944
937
930
923
915
908
901
15,100
15,120
975
968
960
953
946
939
931
924
917
910
902
15,120
15,140
977
969
962
955
947
940
933
926
918
911
904
15,140
15,160
978
971
963
956
949
942
934
927
920
913
905
15,160
15,180
980
972
965
958
950
943
936
929
921
914
907
15,180
15,200
982
974
966
959
952
945
937
930
923
916
908
15,200
15,220
983
976
968
961
953
946
939
932
924
917
910
15,220
15,240
985
977
970
962
955
948
940
933
926
919
911
15,240
15,260
986
979
971
964
956
949
942
935
927
920
913
15,260
15,280
988
980
973
965
958
951
943
936
929
922
914
15,280
15,300
989
982
974
967
959
952
945
938
930
923
916
15,300
15,320
991
984
976
968
961
954
946
939
932
925
917
15,320
15,340
993
985
978
970
962
955
948
941
933
926
919
15,340
15,360
994
987
979
972
964
957
950
942
935
928
921
15,360
15,380
996
988
981
973
966
958
951
944
937
929
922
15,380
15,400
997
990
982
975
967
960
953
945
938
931
924
15,400
15,420
999
991
984
976
969
961
954
947
940
932
925
15,420
15,440
1,001
993
985
978
970
963
956
948
941
934
927
15,440
15,460
1,002
995
987
980
972
964
957
950
943
935
928
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-137
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
15,460
15,480
1,004
996
989
981
974
966
959
951
944
937
930
15,480
15,500
1,005
998
990
983
975
968
960
953
946
938
931
15,500
15,520
1,007
999
992
984
977
969
962
954
947
940
933
15,520
15,540
1,008
1,001
993
986
978
971
963
956
949
941
934
15,540
15,560
1,010
1,002
995
987
980
972
965
957
950
943
936
15,560
15,580
1,012
1,004
997
989
981
974
966
959
952
944
937
15,580
15,600
1,013
1,006
998
991
983
976
968
961
953
946
939
15,600
15,620
1,015
1,007
1,000
992
985
977
970
962
955
948
940
15,620
15,640
1,016
1,009
1,001
994
986
979
971
964
956
949
942
15,640
15,660
1,018
1,010
1,003
995
988
980
973
965
958
951
943
15,660
15,680
1,019
1,012
1,004
997
989
982
974
967
959
952
945
15,680
15,700
1,021
1,014
1,006
998
991
983
976
968
961
954
946
15,700
15,720
1,023
1,015
1,008
1,000
993
985
977
970
962
955
948
15,720
15,740
1,024
1,017
1,009
1,002
994
987
979
971
964
957
949
15,740
15,760
1,026
1,018
1,011
1,003
996
988
981
973
966
958
951
15,760
15,780
1,027
1,020
1,012
1,005
997
990
982
975
967
960
952
15,780
15,800
1,029
1,021
1,014
1,006
999
991
984
976
969
961
954
15,800
15,820
1,031
1,023
1,015
1,008
1,000
993
985
978
970
963
955
15,820
15,840
1,032
1,025
1,017
1,010
1,002
994
987
979
972
964
957
15,840
15,860
1,034
1,026
1,019
1,011
1,004
996
989
981
973
966
959
15,860
15,880
1,035
1,028
1,020
1,013
1,005
998
990
983
975
967
960
15,880
15,900
1,037
1,029
1,022
1,014
1,007
999
992
984
977
969
962
15,900
15,920
1,038
1,031
1,023
1,016
1,008
1,001
993
986
978
971
963
15,920
15,940
1,040
1,032
1,025
1,017
1,010
1,002
995
987
980
972
965
15,940
15,960
1,042
1,034
1,027
1,019
1,011
1,004
996
989
981
974
966
15,960
15,980
1,043
1,036
1,028
1,021
1,013
1,006
998
990
983
975
968
15,980
16,000
1,045
1,037
1,030
1,022
1,015
1,007
1,000
992
985
977
969
16,000 & over
1,046
1,038
1,030
1,023
1,015
1,008
1,000
993
985
978
970
7.9% of excess over $16,000 plus
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-138
0
1
2
3
4
5
6
7
8
9
10
or more
0
400
0
0
0
0
0
0
0
0
0
0
0
400
420
1
0
0
0
0
0
0
0
0
0
0
420
440
1
0
0
0
0
0
0
0
0
0
0
440
460
1
0
0
0
0
0
0
0
0
0
0
460
480
2
0
0
0
0
0
0
0
0
0
0
480
500
2
0
0
0
0
0
0
0
0
0
0
500
520
2
1
0
0
0
0
0
0
0
0
0
520
540
2
1
0
0
0
0
0
0
0
0
0
540
560
3
1
0
0
0
0
0
0
0
0
0
560
580
3
2
0
0
0
0
0
0
0
0
0
580
600
3
2
1
0
0
0
0
0
0
0
0
600
620
3
2
1
0
0
0
0
0
0
0
0
620
640
4
2
1
0
0
0
0
0
0
0
0
640
660
4
3
1
0
0
0
0
0
0
0
0
660
680
4
3
2
0
0
0
0
0
0
0
0
680
700
5
3
2
1
0
0
0
0
0
0
0
700
720
5
4
2
1
0
0
0
0
0
0
0
720
740
5
4
2
1
0
0
0
0
0
0
0
740
760
5
4
3
1
0
0
0
0
0
0
0
760
780
6
4
3
2
0
0
0
0
0
0
0
780
800
6
5
3
2
1
0
0
0
0
0
0
800
820
6
5
4
2
1
0
0
0
0
0
0
820
840
7
5
4
3
1
0
0
0
0
0
0
840
860
7
5
4
3
1
0
0
0
0
0
0
860
880
7
6
4
3
2
0
0
0
0
0
0
880
900
7
6
5
3
2
1
0
0
0
0
0
900
920
8
6
5
4
2
1
0
0
0
0
0
920
940
8
7
5
4
3
1
0
0
0
0
0
940
960
8
7
6
4
3
2
0
0
0
0
0
Monthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-139
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
960
980
9
7
6
5
3
2
0
0
0
0
0
980
1,000
9
7
6
5
3
2
1
0
0
0
0
1,000
1,020
9
8
6
5
4
2
1
0
0
0
0
1,020
1,040
9
8
7
5
4
3
1
0
0
0
0
1,040
1,060
10
8
7
6
4
3
2
0
0
0
0
1,060
1,080
10
9
7
6
5
3
2
1
0
0
0
1,080
1,100
10
9
8
6
5
4
2
1
0
0
0
1,100
1,120
10
9
8
6
5
4
2
1
0
0
0
1,120
1,140
11
9
8
7
5
4
3
1
0
0
0
1,140
1,160
11
10
8
7
6
4
3
2
0
0
0
1,160
1,180
11
10
9
7
6
5
3
2
1
0
0
1,180
1,200
12
10
9
8
6
5
4
2
1
0
0
1,200
1,220
12
11
9
8
7
5
4
3
1
0
0
1,220
1,240
12
11
9
8
7
5
4
3
1
0
0
1,240
1,260
12
11
10
8
7
6
4
3
2
0
0
1,260
1,280
13
11
10
9
7
6
5
3
2
1
0
1,280
1,300
13
12
10
9
8
6
5
4
2
1
0
1,300
1,320
13
12
11
9
8
7
5
4
3
1
0
1,320
1,340
14
12
11
10
8
7
6
4
3
2
0
1,340
1,360
14
12
11
10
8
7
6
4
3
2
0
1,360
1,380
14
13
11
10
9
7
6
5
3
2
1
1,380
1,400
14
13
12
10
9
8
6
5
4
2
1
1,400
1,420
15
13
12
11
9
8
7
5
4
3
1
1,420
1,440
15
14
12
11
10
8
7
6
4
3
2
1,440
1,460
15
14
13
11
10
9
7
6
5
3
2
1,460
1,480
16
14
13
12
10
9
7
6
5
3
2
1,480
1,500
16
14
13
12
10
9
8
6
5
4
2
1,500
1,520
16
15
13
12
11
9
8
7
5
4
3
1,520
1,540
16
15
14
12
11
10
8
7
6
4
3
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-140
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
1,540
1,560
17
15
14
13
11
10
9
7
6
5
3
1,560
1,580
17
16
14
13
12
10
9
8
6
5
4
1,580
1,600
17
16
15
13
12
11
9
8
7
5
4
1,600
1,620
17
16
15
13
12
11
9
8
7
5
4
1,620
1,640
18
16
15
14
12
11
10
8
7
6
4
1,640
1,660
18
17
15
14
13
11
10
9
7
6
5
1,660
1,680
18
17
16
14
13
12
10
9
8
6
5
1,680
1,700
19
17
16
15
13
12
11
9
8
7
5
1,700
1,720
19
18
16
15
14
12
11
10
8
7
6
1,720
1,740
19
18
16
15
14
12
11
10
8
7
6
1,740
1,760
19
18
17
15
14
13
11
10
9
7
6
1,760
1,780
20
18
17
16
14
13
12
10
9
8
6
1,780
1,800
20
19
17
16
15
13
12
11
9
8
7
1,800
1,820
20
19
18
16
15
14
12
11
10
8
7
1,820
1,840
21
19
18
17
15
14
13
11
10
9
7
1,840
1,860
21
19
18
17
15
14
13
11
10
9
7
1,860
1,880
21
20
18
17
16
14
13
12
10
9
8
1,880
1,900
21
20
19
17
16
15
13
12
11
9
8
1,900
1,920
22
20
19
18
16
15
14
12
11
10
8
1,920
1,940
22
21
19
18
17
15
14
13
11
10
9
1,940
1,960
22
21
20
18
17
16
14
13
12
10
9
1,960
1,980
23
21
20
19
17
16
14
13
12
10
9
1,980
2,000
23
21
20
19
17
16
15
13
12
11
9
2,000
2,020
23
22
20
19
18
16
15
14
12
11
10
2,020
2,040
23
22
21
19
18
17
15
14
13
11
10
2,040
2,060
24
22
21
20
18
17
16
14
13
12
10
2,060
2,080
24
23
21
20
19
17
16
15
13
12
11
2,080
2,100
24
23
22
20
19
18
16
15
14
12
11
2,100
2,120
24
23
22
20
19
18
16
15
14
12
11
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-141
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
2,120
2,140
25
23
22
21
19
18
17
15
14
13
11
2,140
2,160
25
24
22
21
20
18
17
16
14
13
12
2,160
2,180
25
24
23
21
20
19
17
16
15
13
12
2,180
2,200
26
24
23
22
20
19
18
16
15
14
12
2,200
2,220
26
25
23
22
21
19
18
17
15
14
13
2,220
2,240
26
25
23
22
21
19
18
17
15
14
13
2,240
2,260
26
25
24
22
21
20
18
17
16
14
13
2,260
2,280
27
25
24
23
21
20
19
17
16
15
13
2,280
2,300
27
26
24
23
22
20
19
18
16
15
14
2,300
2,320
27
26
25
23
22
21
19
18
17
15
14
2,320
2,340
28
26
25
24
22
21
20
18
17
16
14
2,340
2,360
28
26
25
24
22
21
20
18
17
16
14
2,360
2,380
28
27
25
24
23
21
20
19
17
16
15
2,380
2,400
28
27
26
24
23
22
20
19
18
16
15
2,400
2,420
29
27
26
25
23
22
21
19
18
17
15
2,420
2,440
29
28
26
25
24
22
21
20
18
17
16
2,440
2,460
29
28
27
25
24
23
21
20
19
17
16
2,460
2,480
30
28
27
26
24
23
21
20
19
17
16
2,480
2,500
30
28
27
26
24
23
22
20
19
18
16
2,500
2,520
30
29
27
26
25
23
22
21
19
18
17
2,520
2,540
30
29
28
26
25
24
22
21
20
18
17
2,540
2,560
31
29
28
27
25
24
23
21
20
19
17
2,560
2,580
31
30
28
27
26
24
23
22
20
19
18
2,580
2,600
31
30
29
27
26
25
23
22
21
19
18
2,600
2,620
31
30
29
27
26
25
23
22
21
19
18
2,620
2,640
32
30
29
28
26
25
24
22
21
20
18
2,640
2,660
32
31
29
28
27
25
24
23
21
20
19
2,660
2,680
32
31
30
28
27
26
24
23
22
20
19
2,680
2,700
33
31
30
29
27
26
25
23
22
21
19
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-142
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
2,700
2,720
33
32
30
29
28
26
25
24
22
21
20
2,720
2,740
33
32
30
29
28
26
25
24
22
21
20
2,740
2,760
33
32
31
29
28
27
25
24
23
21
20
2,760
2,780
34
32
31
30
28
27
26
24
23
22
20
2,780
2,800
34
33
31
30
29
27
26
25
23
22
21
2,800
2,820
35
33
32
30
29
28
26
25
24
22
21
2,820
2,840
36
33
32
31
29
28
27
25
24
23
21
2,840
2,860
36
33
32
31
29
28
27
25
24
23
21
2,860
2,880
37
34
32
31
30
28
27
26
24
23
22
2,880
2,900
38
35
33
31
30
29
27
26
25
23
22
2,900
2,920
38
35
33
32
30
29
28
26
25
24
22
2,920
2,940
39
36
33
32
31
29
28
27
25
24
23
2,940
2,960
40
37
34
32
31
30
28
27
26
24
23
2,960
2,980
40
37
34
33
31
30
28
27
26
24
23
2,980
3,000
41
38
35
33
31
30
29
27
26
25
23
3,000
3,020
42
38
35
33
32
30
29
28
26
25
24
3,020
3,040
42
39
36
33
32
31
29
28
27
25
24
3,040
3,060
43
40
37
34
32
31
30
28
27
26
24
3,060
3,080
43
40
37
34
33
31
30
29
27
26
25
3,080
3,100
44
41
38
35
33
32
30
29
28
26
25
3,100
3,120
45
42
39
36
33
32
30
29
28
26
25
3,120
3,140
45
42
39
36
33
32
31
29
28
27
25
3,140
3,160
46
43
40
37
34
32
31
30
28
27
26
3,160
3,180
47
44
41
37
34
33
31
30
29
27
26
3,180
3,200
47
44
41
38
35
33
32
30
29
28
26
3,200
3,220
48
45
42
39
36
33
32
31
29
28
27
3,220
3,240
49
46
42
39
36
33
32
31
29
28
27
3,240
3,260
49
46
43
40
37
34
32
31
30
28
27
3,260
3,280
50
47
44
41
38
35
33
31
30
29
27
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-143
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
3,280
3,300
50
47
44
41
38
35
33
32
30
29
28
3,300
3,320
51
48
45
42
39
36
33
32
31
29
28
3,320
3,340
52
49
46
43
40
37
34
32
31
30
28
3,340
3,360
52
49
46
43
40
37
34
32
31
30
28
3,360
3,380
53
50
47
44
41
38
35
33
31
30
29
3,380
3,400
54
51
48
45
41
38
35
33
32
30
29
3,400
3,420
54
51
48
45
42
39
36
33
32
31
29
3,420
3,440
55
52
49
46
43
40
37
34
32
31
30
3,440
3,460
56
53
49
46
43
40
37
34
33
31
30
3,460
3,480
56
53
50
47
44
41
38
35
33
31
30
3,480
3,500
57
54
51
48
45
42
39
36
33
32
30
3,500
3,520
58
54
51
48
45
42
39
36
33
32
31
3,520
3,540
58
55
52
49
46
43
40
37
34
32
31
3,540
3,560
59
56
53
50
47
44
40
37
34
33
31
3,560
3,580
60
56
53
50
47
44
41
38
35
33
32
3,580
3,600
61
57
54
51
48
45
42
39
36
33
32
3,600
3,620
62
58
55
52
49
45
42
39
36
33
32
3,620
3,640
63
58
55
52
49
46
43
40
37
34
32
3,640
3,660
64
59
56
53
50
47
44
41
38
35
33
3,660
3,680
65
60
57
53
50
47
44
41
38
35
33
3,680
3,700
66
61
57
54
51
48
45
42
39
36
33
3,700
3,720
67
62
58
55
52
49
46
43
40
36
34
3,720
3,740
68
63
58
55
52
49
46
43
40
37
34
3,740
3,760
70
64
59
56
53
50
47
44
41
38
35
3,760
3,780
71
65
60
57
54
51
48
44
41
38
35
3,780
3,800
72
66
61
57
54
51
48
45
42
39
36
3,800
3,820
73
68
62
58
55
52
49
46
43
40
37
3,820
3,840
74
69
63
59
56
53
49
46
43
40
37
3,840
3,860
75
70
65
59
56
53
50
47
44
41
38
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-144
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
3,860
3,880
76
71
66
60
57
54
51
48
45
42
39
3,880
3,900
77
72
67
61
57
54
51
48
45
42
39
3,900
3,920
78
73
68
63
58
55
52
49
46
43
40
3,920
3,940
79
74
69
64
59
56
53
50
47
44
40
3,940
3,960
81
75
70
65
60
56
53
50
47
44
41
3,960
3,980
82
76
71
66
61
57
54
51
48
45
42
3,980
4,000
83
77
72
67
62
58
55
52
48
45
42
4,000
4,020
84
79
73
68
63
58
55
52
49
46
43
4,020
4,040
85
80
74
69
64
59
56
53
50
47
44
4,040
4,060
86
81
76
70
65
60
56
53
50
47
44
4,060
4,080
87
82
77
71
66
61
57
54
51
48
45
4,080
4,100
88
83
78
72
67
62
58
55
52
49
46
4,100
4,120
89
84
79
74
68
63
58
55
52
49
46
4,120
4,140
90
85
80
75
69
64
59
56
53
50
47
4,140
4,160
92
86
81
76
71
65
60
57
54
51
47
4,160
4,180
93
87
82
77
72
66
61
57
54
51
48
4,180
4,200
94
88
83
78
73
67
62
58
55
52
49
4,200
4,220
95
90
84
79
74
69
63
59
56
52
49
4,220
4,240
96
91
85
80
75
70
64
59
56
53
50
4,240
4,260
97
92
87
81
76
71
66
60
57
54
51
4,260
4,280
98
93
88
82
77
72
67
61
57
54
51
4,280
4,300
99
94
89
83
78
73
68
63
58
55
52
4,300
4,320
100
95
90
85
79
74
69
64
59
56
53
4,320
4,340
101
96
91
86
80
75
70
65
59
56
53
4,340
4,360
103
97
92
87
82
76
71
66
61
57
54
4,360
4,380
104
98
93
88
83
77
72
67
62
58
55
4,380
4,400
105
99
94
89
84
78
73
68
63
58
55
4,400
4,420
106
101
95
90
85
80
74
69
64
59
56
4,420
4,440
108
102
96
91
86
81
75
70
65
60
56
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-145
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
4,440
4,460
109
103
98
92
87
82
77
71
66
61
57
4,460
4,480
110
104
99
93
88
83
78
72
67
62
58
4,480
4,500
111
105
100
94
89
84
79
74
68
63
58
4,500
4,520
113
107
101
96
90
85
80
75
69
64
59
4,520
4,540
114
108
102
97
91
86
81
76
70
65
60
4,540
4,560
115
109
103
98
93
87
82
77
72
66
61
4,560
4,580
116
110
104
99
94
88
83
78
73
67
62
4,580
4,600
118
112
106
100
95
89
84
79
74
69
63
4,600
4,620
119
113
107
101
96
91
85
80
75
70
64
4,620
4,640
120
114
108
102
97
92
86
81
76
71
65
4,640
4,660
122
115
109
103
98
93
88
82
77
72
67
4,660
4,680
123
117
111
105
99
94
89
83
78
73
68
4,680
4,700
124
118
112
106
100
95
90
85
79
74
69
4,700
4,720
125
119
113
107
101
96
91
86
80
75
70
4,720
4,740
127
121
115
108
102
97
92
87
81
76
71
4,740
4,760
128
122
116
110
104
98
93
88
83
77
72
4,760
4,780
129
123
117
111
105
99
94
89
84
78
73
4,780
4,800
131
124
118
112
106
100
95
90
85
80
74
4,800
4,820
132
126
120
114
107
102
96
91
86
81
75
4,820
4,840
133
127
121
115
109
103
97
92
87
82
76
4,840
4,860
134
128
122
116
110
104
99
93
88
83
78
4,860
4,880
136
130
123
117
111
105
100
94
89
84
79
4,880
4,900
137
131
125
119
113
106
101
96
90
85
80
4,900
4,920
138
132
126
120
114
108
102
97
91
86
81
4,920
4,940
140
133
127
121
115
109
103
98
92
87
82
4,940
4,960
141
135
129
122
116
110
104
99
94
88
83
4,960
4,980
142
136
130
124
118
112
105
100
95
89
84
4,980
5,000
143
137
131
125
119
113
107
101
96
91
85
5,000
5,020
145
139
132
126
120
114
108
102
97
92
86
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-146
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
5,020
5,040
146
140
134
128
122
115
109
103
98
93
87
5,040
5,060
147
141
135
129
123
117
111
104
99
94
89
5,060
5,080
148
142
136
130
124
118
112
106
100
95
90
5,080
5,100
150
144
138
131
125
119
113
107
101
96
91
5,100
5,120
151
145
139
133
127
121
114
108
102
97
92
5,120
5,140
152
146
140
134
128
122
116
110
104
98
93
5,140
5,160
154
147
141
135
129
123
117
111
105
99
94
5,160
5,180
155
149
143
137
130
124
118
112
106
100
95
5,180
5,200
156
150
144
138
132
126
120
113
107
102
96
5,200
5,220
157
151
145
139
133
127
121
115
109
103
97
5,220
5,240
159
153
147
140
134
128
122
116
110
104
98
5,240
5,260
160
154
148
142
136
129
123
117
111
105
100
5,260
5,280
161
155
149
143
137
131
125
119
112
106
101
5,280
5,300
163
156
150
144
138
132
126
120
114
108
102
5,300
5,320
164
158
152
146
139
133
127
121
115
109
103
5,320
5,340
165
159
153
147
141
135
129
122
116
110
104
5,340
5,360
166
160
154
148
142
136
130
124
118
111
105
5,360
5,380
168
162
155
149
143
137
131
125
119
113
107
5,380
5,400
169
163
157
151
145
138
132
126
120
114
108
5,400
5,420
170
164
158
152
146
140
134
128
121
115
109
5,420
5,440
172
165
159
153
147
141
135
129
123
117
111
5,440
5,460
173
167
161
154
148
142
136
130
124
118
112
5,460
5,480
174
168
162
156
150
144
137
131
125
119
113
5,480
5,500
175
169
163
157
151
145
139
133
127
120
114
5,500
5,520
177
171
164
158
152
146
140
134
128
122
116
5,520
5,540
178
172
166
160
154
147
141
135
129
123
117
5,540
5,560
179
173
167
161
155
149
143
136
130
124
118
5,560
5,580
180
174
168
162
156
150
144
138
132
126
119
5,580
5,600
182
176
170
163
157
151
145
139
133
127
121
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-147
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
5,600
5,620
183
177
171
165
159
153
146
140
134
128
122
5,620
5,640
184
178
172
166
160
154
148
142
136
129
123
5,640
5,660
186
179
173
167
161
155
149
143
137
131
125
5,660
5,680
187
181
175
169
162
156
150
144
138
132
126
5,680
5,700
188
182
176
170
164
158
152
145
139
133
127
5,700
5,720
189
183
177
171
165
159
153
147
141
135
128
5,720
5,740
191
185
179
172
166
160
154
148
142
136
130
5,740
5,760
192
186
180
174
168
161
155
149
143
137
131
5,760
5,780
193
187
181
175
169
163
157
151
144
138
132
5,780
5,800
195
188
182
176
170
164
158
152
146
140
134
5,800
5,820
196
190
184
178
171
165
159
153
147
141
135
5,820
5,840
197
191
185
179
173
167
161
154
148
142
136
5,840
5,860
198
192
186
180
174
168
162
156
150
143
137
5,860
5,880
200
194
187
181
175
169
163
157
151
145
139
5,880
5,900
201
195
189
183
177
170
164
158
152
146
140
5,900
5,920
202
196
190
184
178
172
166
160
153
147
141
5,920
5,940
204
197
191
185
179
173
167
161
155
149
143
5,940
5,960
205
199
193
186
180
174
168
162
156
150
144
5,960
5,980
206
200
194
188
182
176
169
163
157
151
145
5,980
6,000
207
201
195
189
183
177
171
165
159
152
146
6,000
6,020
209
203
196
190
184
178
172
166
160
154
148
6,020
6,040
210
204
198
192
186
179
173
167
161
155
149
6,040
6,060
211
205
199
193
187
181
175
168
162
156
150
6,060
6,080
212
206
200
194
188
182
176
170
164
158
151
6,080
6,100
214
208
202
195
189
183
177
171
165
159
153
6,100
6,120
215
209
203
197
191
185
178
172
166
160
154
6,120
6,140
216
210
204
198
192
186
180
174
168
161
155
6,140
6,160
218
211
205
199
193
187
181
175
169
163
157
6,160
6,180
219
213
207
201
194
188
182
176
170
164
158
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-148
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
6,180
6,200
220
214
208
202
196
190
184
177
171
165
159
6,200
6,220
221
215
209
203
197
191
185
179
173
167
160
6,220
6,240
223
217
211
204
198
192
186
180
174
168
162
6,240
6,260
224
218
212
206
200
193
187
181
175
169
163
6,260
6,280
225
219
213
207
201
195
189
183
176
170
164
6,280
6,300
227
220
214
208
202
196
190
184
178
172
166
6,300
6,320
228
222
216
210
203
197
191
185
179
173
167
6,320
6,340
229
223
217
211
205
199
193
186
180
174
168
6,340
6,360
230
224
218
212
206
200
194
188
182
175
169
6,360
6,380
232
226
219
213
207
201
195
189
183
177
171
6,380
6,400
233
227
221
215
209
202
196
190
184
178
172
6,400
6,420
234
228
222
216
210
204
198
192
185
179
173
6,420
6,440
236
229
223
217
211
205
199
193
187
181
175
6,440
6,460
237
231
225
218
212
206
200
194
188
182
176
6,460
6,480
239
232
226
220
214
208
201
195
189
183
177
6,480
6,500
240
233
227
221
215
209
203
197
191
184
178
6,500
6,520
241
235
228
222
216
210
204
198
192
186
180
6,520
6,540
243
236
230
224
218
211
205
199
193
187
181
6,540
6,560
244
237
231
225
219
213
207
200
194
188
182
6,560
6,580
245
239
232
226
220
214
208
202
196
190
183
6,580
6,600
247
240
234
227
221
215
209
203
197
191
185
6,600
6,620
248
242
235
229
223
217
210
204
198
192
186
6,620
6,640
249
243
236
230
224
218
212
206
200
193
187
6,640
6,660
251
244
238
231
225
219
213
207
201
195
189
6,660
6,680
252
246
239
233
226
220
214
208
202
196
190
6,680
6,700
253
247
241
234
228
222
216
209
203
197
191
6,700
6,720
255
248
242
235
229
223
217
211
205
199
192
6,720
6,740
256
250
243
237
230
224
218
212
206
200
194
6,740
6,760
258
251
245
238
232
225
219
213
207
201
195
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-149
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
6,760
6,780
259
252
246
239
233
227
221
215
208
202
196
6,780
6,800
260
254
247
241
234
228
222
216
210
204
198
6,800
6,820
262
255
249
242
236
229
223
217
211
205
199
6,820
6,840
263
257
250
244
237
231
225
218
212
206
200
6,840
6,860
264
258
251
245
238
232
226
220
214
207
201
6,860
6,880
266
259
253
246
240
233
227
221
215
209
203
6,880
6,900
267
261
254
248
241
235
228
222
216
210
204
6,900
6,920
268
262
255
249
243
236
230
224
217
211
205
6,920
6,940
270
263
257
250
244
237
231
225
219
213
207
6,940
6,960
271
265
258
252
245
239
232
226
220
214
208
6,960
6,980
273
266
260
253
247
240
234
227
221
215
209
6,980
7,000
274
267
261
254
248
241
235
229
223
216
210
7,000
7,020
275
269
262
256
249
243
236
230
224
218
212
7,020
7,040
277
270
264
257
251
244
238
231
225
219
213
7,040
7,060
278
271
265
259
252
246
239
233
226
220
214
7,060
7,080
279
273
266
260
253
247
240
234
228
222
215
7,080
7,100
281
274
268
261
255
248
242
235
229
223
217
7,100
7,120
282
276
269
263
256
250
243
237
230
224
218
7,120
7,140
283
277
270
264
257
251
244
238
232
225
219
7,140
7,160
285
278
272
265
259
252
246
239
233
227
221
7,160
7,180
286
280
273
267
260
254
247
241
234
228
222
7,180
7,200
287
281
275
268
262
255
249
242
236
229
223
7,200
7,220
289
282
276
269
263
256
250
243
237
231
224
7,220
7,240
290
284
277
271
264
258
251
245
238
232
226
7,240
7,260
292
285
279
272
266
259
253
246
240
233
227
7,260
7,280
293
286
280
273
267
260
254
248
241
235
228
7,280
7,300
294
288
281
275
268
262
255
249
242
236
230
7,300
7,320
296
289
283
276
270
263
257
250
244
237
231
7,320
7,340
297
291
284
278
271
265
258
252
245
239
232
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-150
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
7,340
7,360
298
292
285
279
272
266
259
253
246
240
234
7,360
7,380
300
293
287
280
274
267
261
254
248
241
235
7,380
7,400
301
295
288
282
275
269
262
256
249
243
236
7,400
7,420
302
296
289
283
277
270
264
257
251
244
238
7,420
7,440
304
297
291
284
278
271
265
258
252
245
239
7,440
7,460
305
299
292
286
279
273
266
260
253
247
240
7,460
7,480
307
300
294
287
281
274
268
261
255
248
242
7,480
7,500
308
301
295
288
282
275
269
262
256
250
243
7,500
7,520
309
303
296
290
283
277
270
264
257
251
244
7,520
7,540
311
304
298
291
285
278
272
265
259
252
246
7,540
7,560
312
305
299
293
286
280
273
267
260
254
247
7,560
7,580
313
307
300
294
287
281
274
268
261
255
248
7,580
7,600
315
308
302
295
289
282
276
269
263
256
250
7,600
7,620
316
310
303
297
290
284
277
271
264
258
251
7,620
7,640
317
311
304
298
291
285
278
272
266
259
253
7,640
7,660
319
312
306
299
293
286
280
273
267
260
254
7,660
7,680
320
314
307
301
294
288
281
275
268
262
255
7,680
7,700
321
315
309
302
296
289
283
276
270
263
257
7,700
7,720
323
316
310
303
297
290
284
277
271
264
258
7,720
7,740
324
318
311
305
298
292
285
279
272
266
259
7,740
7,760
326
319
313
306
300
293
287
280
274
267
261
7,760
7,780
327
320
314
307
301
294
288
282
275
269
262
7,780
7,800
328
322
315
309
302
296
289
283
276
270
263
7,800
7,820
330
323
317
310
304
297
291
284
278
271
265
7,820
7,840
331
325
318
312
305
299
292
286
279
273
266
7,840
7,860
332
326
319
313
306
300
293
287
280
274
268
7,860
7,880
334
327
321
314
308
301
295
288
282
275
269
7,880
7,900
335
329
322
316
309
303
296
290
283
277
270
7,900
7,920
336
330
323
317
311
304
298
291
285
278
272
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-151
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
7,920
7,940
338
331
325
318
312
305
299
292
286
279
273
7,940
7,960
339
333
326
320
313
307
300
294
287
281
274
7,960
7,980
341
334
328
321
315
308
302
295
289
282
276
7,980
8,000
342
335
329
322
316
309
303
296
290
284
277
8,000
8,020
343
337
330
324
317
311
304
298
291
285
278
8,020
8,040
345
338
332
325
319
312
306
299
293
286
280
8,040
8,060
346
339
333
327
320
314
307
301
294
288
281
8,060
8,080
347
341
334
328
321
315
308
302
295
289
282
8,080
8,100
349
342
336
329
323
316
310
303
297
290
284
8,100
8,120
350
344
337
331
324
318
311
305
298
292
285
8,120
8,140
351
345
338
332
325
319
312
306
300
293
287
8,140
8,160
353
346
340
333
327
320
314
307
301
294
288
8,160
8,180
354
348
341
335
328
322
315
309
302
296
289
8,180
8,200
355
349
343
336
330
323
317
310
304
297
291
8,200
8,220
357
350
344
337
331
324
318
311
305
298
292
8,220
8,240
358
352
345
339
332
326
319
313
306
300
293
8,240
8,260
360
353
347
340
334
327
321
314
308
301
295
8,260
8,280
361
354
348
341
335
328
322
316
309
303
296
8,280
8,300
362
356
349
343
336
330
323
317
310
304
297
8,300
8,320
364
357
351
344
338
331
325
318
312
305
299
8,320
8,340
365
359
352
346
339
333
326
320
313
307
300
8,340
8,360
366
360
353
347
340
334
327
321
314
308
302
8,360
8,380
368
361
355
348
342
335
329
322
316
309
303
8,380
8,400
369
363
356
350
343
337
330
324
317
311
304
8,400
8,420
371
364
357
351
345
338
332
325
319
312
306
8,420
8,440
372
365
359
352
346
339
333
326
320
313
307
8,440
8,460
374
367
360
354
347
341
334
328
321
315
308
8,460
8,480
375
368
362
355
349
342
336
329
323
316
310
8,480
8,500
376
370
363
356
350
343
337
330
324
318
311
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-152
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
8,500
8,520
378
371
364
358
351
345
338
332
325
319
312
8,520
8,540
379
372
366
359
353
346
340
333
327
320
314
8,540
8,560
381
374
367
361
354
348
341
335
328
322
315
8,560
8,580
382
375
368
362
355
349
342
336
329
323
316
8,580
8,600
384
377
370
363
357
350
344
337
331
324
318
8,600
8,620
385
378
371
365
358
352
345
339
332
326
319
8,620
8,640
386
380
373
366
359
353
346
340
334
327
321
8,640
8,660
388
381
374
367
361
354
348
341
335
328
322
8,660
8,680
389
382
376
369
362
356
349
343
336
330
323
8,680
8,700
391
384
377
370
364
357
351
344
338
331
325
8,700
8,720
392
385
378
372
365
358
352
345
339
332
326
8,720
8,740
394
387
380
373
366
360
353
347
340
334
327
8,740
8,760
395
388
381
375
368
361
355
348
342
335
329
8,760
8,780
397
390
383
376
369
362
356
350
343
337
330
8,780
8,800
398
391
384
377
371
364
357
351
344
338
331
8,800
8,820
399
393
386
379
372
365
359
352
346
339
333
8,820
8,840
401
394
387
380
373
367
360
354
347
341
334
8,840
8,860
402
395
389
382
375
368
361
355
348
342
336
8,860
8,880
404
397
390
383
376
369
363
356
350
343
337
8,880
8,900
405
398
391
385
378
371
364
358
351
345
338
8,900
8,920
407
400
393
386
379
372
366
359
353
346
340
8,920
8,940
408
401
394
387
381
374
367
360
354
347
341
8,940
8,960
410
403
396
389
382
375
368
362
355
349
342
8,960
8,980
411
404
397
390
383
377
370
363
357
350
344
8,980
9,000
412
406
399
392
385
378
371
364
358
352
345
9,000
9,020
414
407
400
393
386
380
373
366
359
353
346
9,020
9,040
415
408
402
395
388
381
374
367
361
354
348
9,040
9,060
417
410
403
396
389
382
376
369
362
356
349
9,060
9,080
418
411
404
398
391
384
377
370
363
357
350
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-153
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
9,080
9,100
420
413
406
399
392
385
378
372
365
358
352
9,100
9,120
421
414
407
400
394
387
380
373
366
360
353
9,120
9,140
422
416
409
402
395
388
381
374
368
361
355
9,140
9,160
424
417
410
403
396
390
383
376
369
362
356
9,160
9,180
425
418
412
405
398
391
384
377
370
364
357
9,180
9,200
427
420
413
406
399
392
386
379
372
365
359
9,200
9,220
428
421
414
408
401
394
387
380
373
366
360
9,220
9,240
430
423
416
409
402
395
388
382
375
368
361
9,240
9,260
431
424
417
411
404
397
390
383
376
369
363
9,260
9,280
433
426
419
412
405
398
391
384
378
371
364
9,280
9,300
434
427
420
413
407
400
393
386
379
372
365
9,300
9,320
435
429
422
415
408
401
394
387
381
374
367
9,320
9,340
437
430
423
416
409
403
396
389
382
375
368
9,340
9,360
438
431
425
418
411
404
397
390
383
377
370
9,360
9,380
440
433
426
419
412
405
399
392
385
378
371
9,380
9,400
441
434
427
421
414
407
400
393
386
379
373
9,400
9,420
443
436
429
422
415
408
401
395
388
381
374
9,420
9,440
444
437
430
423
417
410
403
396
389
382
375
9,440
9,460
446
439
432
425
418
411
404
397
391
384
377
9,460
9,480
447
440
433
426
419
413
406
399
392
385
378
9,480
9,500
448
442
435
428
421
414
407
400
393
387
380
9,500
9,520
450
443
436
429
422
416
409
402
395
388
381
9,520
9,540
451
444
438
431
424
417
410
403
396
389
383
9,540
9,560
453
446
439
432
425
418
412
405
398
391
384
9,560
9,580
454
447
440
434
427
420
413
406
399
392
386
9,580
9,600
456
449
442
435
428
421
414
408
401
394
387
9,600
9,620
457
450
443
436
430
423
416
409
402
395
388
9,620
9,640
458
452
445
438
431
424
417
410
404
397
390
9,640
9,660
460
453
446
439
432
426
419
412
405
398
391
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-154
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
9,660
9,680
461
454
448
441
434
427
420
413
406
400
393
9,680
9,700
463
456
449
442
435
428
422
415
408
401
394
9,700
9,720
464
457
450
444
437
430
423
416
409
402
396
9,720
9,740
466
459
452
445
438
431
424
418
411
404
397
9,740
9,760
467
460
453
447
440
433
426
419
412
405
398
9,760
9,780
469
462
455
448
441
434
427
420
414
407
400
9,780
9,800
470
463
456
449
443
436
429
422
415
408
401
9,800
9,820
471
465
458
451
444
437
430
423
417
410
403
9,820
9,840
473
466
459
452
445
439
432
425
418
411
404
9,840
9,860
474
467
461
454
447
440
433
426
419
413
406
9,860
9,880
476
469
462
455
448
441
435
428
421
414
407
9,880
9,900
477
470
463
457
450
443
436
429
422
415
409
9,900
9,920
479
472
465
458
451
444
437
431
424
417
410
9,920
9,940
480
473
466
459
453
446
439
432
425
418
411
9,940
9,960
482
475
468
461
454
447
440
433
427
420
413
9,960
9,980
483
476
469
462
455
449
442
435
428
421
414
9,980
10,000
484
478
471
464
457
450
443
436
429
423
416
10,000
10,020
486
479
472
465
458
452
445
438
431
424
417
10,020
10,040
487
480
474
467
460
453
446
439
432
425
419
10,040
10,060
489
482
475
468
461
454
448
441
434
427
420
10,060
10,080
490
483
476
470
463
456
449
442
435
428
422
10,080
10,100
492
485
478
471
464
457
450
444
437
430
423
10,100
10,120
493
486
479
472
466
459
452
445
438
431
424
10,120
10,140
494
488
481
474
467
460
453
446
440
433
426
10,140
10,160
496
489
482
475
468
462
455
448
441
434
427
10,160
10,180
497
490
484
477
470
463
456
449
442
436
429
10,180
10,200
499
492
485
478
471
464
458
451
444
437
430
10,200
10,220
500
493
486
480
473
466
459
452
445
438
432
10,220
10,240
502
495
488
481
474
467
460
454
447
440
433
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-155
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
10,240
10,260
503
496
489
483
476
469
462
455
448
441
434
10,260
10,280
505
498
491
484
477
470
463
456
450
443
436
10,280
10,300
506
499
492
485
479
472
465
458
451
444
437
10,300
10,320
507
501
494
487
480
473
466
459
453
446
439
10,320
10,340
509
502
495
488
481
475
468
461
454
447
440
10,340
10,360
510
503
497
490
483
476
469
462
455
449
442
10,360
10,380
512
505
498
491
484
477
471
464
457
450
443
10,380
10,400
513
506
499
493
486
479
472
465
458
451
445
10,400
10,420
515
508
501
494
487
480
473
467
460
453
446
10,420
10,440
516
509
502
495
489
482
475
468
461
454
447
10,440
10,460
518
511
504
497
490
483
476
469
463
456
449
10,460
10,480
519
512
505
498
491
485
478
471
464
457
450
10,480
10,500
520
514
507
500
493
486
479
472
465
459
452
10,500
10,520
522
515
508
501
494
488
481
474
467
460
453
10,520
10,540
523
516
510
503
496
489
482
475
468
461
455
10,540
10,560
525
518
511
504
497
490
484
477
470
463
456
10,560
10,580
526
519
512
506
499
492
485
478
471
464
458
10,580
10,600
528
521
514
507
500
493
486
480
473
466
459
10,600
10,620
529
522
515
508
502
495
488
481
474
467
460
10,620
10,640
530
524
517
510
503
496
489
482
476
469
462
10,640
10,660
532
525
518
511
504
498
491
484
477
470
463
10,660
10,680
533
526
520
513
506
499
492
485
478
472
465
10,680
10,700
535
528
521
514
507
500
494
487
480
473
466
10,700
10,720
536
529
522
516
509
502
495
488
481
474
468
10,720
10,740
538
531
524
517
510
503
496
490
483
476
469
10,740
10,760
539
532
525
519
512
505
498
491
484
477
470
10,760
10,780
541
534
527
520
513
506
499
492
486
479
472
10,780
10,800
542
535
528
521
515
508
501
494
487
480
473
10,800
10,820
543
537
530
523
516
509
502
495
489
482
475
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-156
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
10,820
10,840
545
538
531
524
517
511
504
497
490
483
476
10,840
10,860
546
539
533
526
519
512
505
498
491
485
478
10,860
10,880
548
541
534
527
520
513
507
500
493
486
479
10,880
10,900
549
542
535
529
522
515
508
501
494
487
481
10,900
10,920
551
544
537
530
523
516
509
503
496
489
482
10,920
10,940
552
545
538
531
525
518
511
504
497
490
483
10,940
10,960
554
547
540
533
526
519
512
505
499
492
485
10,960
10,980
555
548
541
534
527
521
514
507
500
493
486
10,980
11,000
556
550
543
536
529
522
515
508
501
495
488
11,000
11,020
558
551
544
537
530
524
517
510
503
496
489
11,020
11,040
559
552
546
539
532
525
518
511
504
497
491
11,040
11,060
561
554
547
540
533
526
520
513
506
499
492
11,060
11,080
562
555
548
542
535
528
521
514
507
500
494
11,080
11,100
564
557
550
543
536
529
522
516
509
502
495
11,100
11,120
565
558
551
544
538
531
524
517
510
503
496
11,120
11,140
566
560
553
546
539
532
525
518
512
505
498
11,140
11,160
568
561
554
547
540
534
527
520
513
506
499
11,160
11,180
569
562
556
549
542
535
528
521
514
508
501
11,180
11,200
571
564
557
550
543
536
530
523
516
509
502
11,200
11,220
572
565
558
552
545
538
531
524
517
510
504
11,220
11,240
574
567
560
553
546
539
532
526
519
512
505
11,240
11,260
575
568
561
555
548
541
534
527
520
513
506
11,260
11,280
577
570
563
556
549
542
535
528
522
515
508
11,280
11,300
578
571
564
557
551
544
537
530
523
516
509
11,300
11,320
579
573
566
559
552
545
538
531
525
518
511
11,320
11,340
581
574
567
560
553
547
540
533
526
519
512
11,340
11,360
582
575
569
562
555
548
541
534
527
521
514
11,360
11,380
584
577
570
563
556
549
543
536
529
522
515
11,380
11,400
585
578
571
565
558
551
544
537
530
523
517
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-157
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
11,400
11,420
587
580
573
566
559
552
545
539
532
525
518
11,420
11,440
588
581
574
567
561
554
547
540
533
526
519
11,440
11,460
590
583
576
569
562
555
548
541
535
528
521
11,460
11,480
591
584
577
570
563
557
550
543
536
529
522
11,480
11,500
592
586
579
572
565
558
551
544
537
531
524
11,500
11,520
594
587
580
573
566
560
553
546
539
532
525
11,520
11,540
595
588
582
575
568
561
554
547
540
533
527
11,540
11,560
597
590
583
576
569
562
556
549
542
535
528
11,560
11,580
598
591
584
578
571
564
557
550
543
536
530
11,580
11,600
600
593
586
579
572
565
558
552
545
538
531
11,600
11,620
601
594
587
580
574
567
560
553
546
539
532
11,620
11,640
602
596
589
582
575
568
561
554
548
541
534
11,640
11,660
604
597
590
583
576
570
563
556
549
542
535
11,660
11,680
605
598
592
585
578
571
564
557
550
544
537
11,680
11,700
607
600
593
586
579
572
566
559
552
545
538
11,700
11,720
608
601
594
588
581
574
567
560
553
546
540
11,720
11,740
610
603
596
589
582
575
568
562
555
548
541
11,740
11,760
611
604
597
591
584
577
570
563
556
549
542
11,760
11,780
613
606
599
592
585
578
571
564
558
551
544
11,780
11,800
614
607
600
593
587
580
573
566
559
552
545
11,800
11,820
615
609
602
595
588
581
574
567
561
554
547
11,820
11,840
617
610
603
596
589
583
576
569
562
555
548
11,840
11,860
618
611
605
598
591
584
577
570
563
557
550
11,860
11,880
620
613
606
599
592
585
579
572
565
558
551
11,880
11,900
621
614
607
601
594
587
580
573
566
559
553
11,900
11,920
623
616
609
602
595
588
581
575
568
561
554
11,920
11,940
624
617
610
603
597
590
583
576
569
562
555
11,940
11,960
626
619
612
605
598
591
584
577
571
564
557
11,960
11,980
627
620
613
606
599
593
586
579
572
565
558
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-158
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
11,980
12,000
628
622
615
608
601
594
587
580
573
567
560
12,000
12,020
630
623
616
609
602
596
589
582
575
568
561
12,020
12,040
631
624
618
611
604
597
590
583
576
569
563
12,040
12,060
633
626
619
612
605
598
592
585
578
571
564
12,060
12,080
634
627
620
614
607
600
593
586
579
572
566
12,080
12,100
636
629
622
615
608
601
594
588
581
574
567
12,100
12,120
637
630
623
616
610
603
596
589
582
575
568
12,120
12,140
638
632
625
618
611
604
597
590
584
577
570
12,140
12,160
640
633
626
619
612
606
599
592
585
578
571
12,160
12,180
641
634
628
621
614
607
600
593
586
580
573
12,180
12,200
643
636
629
622
615
608
602
595
588
581
574
12,200
12,220
644
637
630
624
617
610
603
596
589
582
576
12,220
12,240
646
639
632
625
618
611
604
598
591
584
577
12,240
12,260
647
640
633
627
620
613
606
599
592
585
578
12,260
12,280
649
642
635
628
621
614
607
600
594
587
580
12,280
12,300
650
643
636
629
623
616
609
602
595
588
581
12,300
12,320
651
645
638
631
624
617
610
603
597
590
583
12,320
12,340
653
646
639
632
625
619
612
605
598
591
584
12,340
12,360
654
647
641
634
627
620
613
606
599
593
586
12,360
12,380
656
649
642
635
628
621
615
608
601
594
587
12,380
12,400
657
650
643
637
630
623
616
609
602
595
589
12,400
12,420
659
652
645
638
631
624
617
611
604
597
590
12,420
12,440
660
653
646
639
633
626
619
612
605
598
591
12,440
12,460
662
655
648
641
634
627
620
613
607
600
593
12,460
12,480
663
656
649
642
635
629
622
615
608
601
594
12,480
12,500
664
658
651
644
637
630
623
616
609
603
596
12,500
12,520
666
659
652
645
638
632
625
618
611
604
597
12,520
12,540
667
660
654
647
640
633
626
619
612
605
599
12,540
12,560
669
662
655
648
641
634
628
621
614
607
600
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-159
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
12,560
12,580
670
663
656
650
643
636
629
622
615
608
602
12,580
12,600
672
665
658
651
644
637
630
624
617
610
603
12,600
12,620
673
666
659
652
646
639
632
625
618
611
604
12,620
12,640
674
668
661
654
647
640
633
626
620
613
606
12,640
12,660
676
669
662
655
648
642
635
628
621
614
607
12,660
12,680
677
670
664
657
650
643
636
629
622
616
609
12,680
12,700
679
672
665
658
651
644
638
631
624
617
610
12,700
12,720
680
673
666
660
653
646
639
632
625
618
612
12,720
12,740
682
675
668
661
654
647
640
634
627
620
613
12,740
12,760
683
676
669
663
656
649
642
635
628
621
614
12,760
12,780
685
678
671
664
657
650
643
636
630
623
616
12,780
12,800
686
679
672
665
659
652
645
638
631
624
617
12,800
12,820
687
681
674
667
660
653
646
639
633
626
619
12,820
12,840
689
682
675
668
661
655
648
641
634
627
620
12,840
12,860
690
683
677
670
663
656
649
642
635
629
622
12,860
12,880
692
685
678
671
664
657
651
644
637
630
623
12,880
12,900
693
686
679
673
666
659
652
645
638
631
625
12,900
12,920
695
688
681
674
667
660
653
647
640
633
626
12,920
12,940
696
689
682
675
669
662
655
648
641
634
627
12,940
12,960
698
691
684
677
670
663
656
649
643
636
629
12,960
12,980
699
692
685
678
671
665
658
651
644
637
630
12,980
13,000
700
694
687
680
673
666
659
652
645
639
632
13,000
13,020
702
695
688
681
674
668
661
654
647
640
633
13,020
13,040
703
696
690
683
676
669
662
655
648
641
635
13,040
13,060
705
698
691
684
677
670
664
657
650
643
636
13,060
13,080
706
699
692
686
679
672
665
658
651
644
638
13,080
13,100
708
701
694
687
680
673
666
660
653
646
639
13,100
13,120
709
702
695
688
682
675
668
661
654
647
640
13,120
13,140
710
704
697
690
683
676
669
662
656
649
642
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-160
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
13,140
13,160
712
705
698
691
684
678
671
664
657
650
643
13,160
13,180
713
706
700
693
686
679
672
665
658
652
645
13,180
13,200
715
708
701
694
687
680
674
667
660
653
646
13,200
13,220
716
709
702
696
689
682
675
668
661
654
648
13,220
13,240
718
711
704
697
690
683
676
670
663
656
649
13,240
13,260
719
712
705
699
692
685
678
671
664
657
650
13,260
13,280
721
714
707
700
693
686
679
672
666
659
652
13,280
13,300
722
715
708
701
695
688
681
674
667
660
653
13,300
13,320
723
717
710
703
696
689
682
675
669
662
655
13,320
13,340
725
718
711
704
697
691
684
677
670
663
656
13,340
13,360
726
719
713
706
699
692
685
678
671
665
658
13,360
13,380
728
721
714
707
700
693
687
680
673
666
659
13,380
13,400
729
722
715
709
702
695
688
681
674
667
661
13,400
13,420
731
724
717
710
703
696
689
683
676
669
662
13,420
13,440
732
725
718
711
705
698
691
684
677
670
663
13,440
13,460
734
727
720
713
706
699
692
685
679
672
665
13,460
13,480
735
728
721
714
707
701
694
687
680
673
666
13,480
13,500
736
730
723
716
709
702
695
688
681
675
668
13,500
13,520
738
731
724
717
710
704
697
690
683
676
669
13,520
13,540
739
732
726
719
712
705
698
691
684
677
671
13,540
13,560
741
734
727
720
713
706
700
693
686
679
672
13,560
13,580
742
735
728
722
715
708
701
694
687
680
674
13,580
13,600
744
737
730
723
716
709
702
696
689
682
675
13,600
13,620
745
738
731
724
718
711
704
697
690
683
676
13,620
13,640
746
740
733
726
719
712
705
698
692
685
678
13,640
13,660
748
741
734
727
720
714
707
700
693
686
679
13,660
13,680
749
742
736
729
722
715
708
701
694
688
681
13,680
13,700
751
744
737
730
723
716
710
703
696
689
682
13,700
13,720
752
745
738
732
725
718
711
704
697
690
684
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-161
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
13,720
13,740
754
747
740
733
726
719
712
706
699
692
685
13,740
13,760
755
748
741
735
728
721
714
707
700
693
686
13,760
13,780
757
750
743
736
729
722
715
708
702
695
688
13,780
13,800
758
751
744
737
731
724
717
710
703
696
689
13,800
13,820
759
753
746
739
732
725
718
711
705
698
691
13,820
13,840
761
754
747
740
733
727
720
713
706
699
692
13,840
13,860
762
755
749
742
735
728
721
714
707
701
694
13,860
13,880
764
757
750
743
736
729
723
716
709
702
695
13,880
13,900
765
758
751
745
738
731
724
717
710
703
697
13,900
13,920
767
760
753
746
739
732
725
719
712
705
698
13,920
13,940
768
761
754
747
741
734
727
720
713
706
699
13,940
13,960
770
763
756
749
742
735
728
721
715
708
701
13,960
13,980
771
764
757
750
743
737
730
723
716
709
702
13,980
14,000
772
766
759
752
745
738
731
724
717
711
704
14,000
14,020
774
767
760
753
746
740
733
726
719
712
705
14,020
14,040
775
768
762
755
748
741
734
727
720
713
707
14,040
14,060
777
770
763
756
749
742
736
729
722
715
708
14,060
14,080
778
771
764
758
751
744
737
730
723
716
710
14,080
14,100
780
773
766
759
752
745
738
732
725
718
711
14,100
14,120
781
774
767
760
754
747
740
733
726
719
712
14,120
14,140
782
776
769
762
755
748
741
734
728
721
714
14,140
14,160
784
777
770
763
756
750
743
736
729
722
715
14,160
14,180
785
778
772
765
758
751
744
737
730
724
717
14,180
14,200
787
780
773
766
759
752
746
739
732
725
718
14,200
14,220
788
781
774
768
761
754
747
740
733
726
720
14,220
14,240
790
783
776
769
762
755
748
742
735
728
721
14,240
14,260
791
784
777
771
764
757
750
743
736
729
722
14,260
14,280
793
786
779
772
765
758
751
744
738
731
724
14,280
14,300
794
787
780
773
767
760
753
746
739
732
725
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-162
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
14,300
14,320
795
789
782
775
768
761
754
747
741
734
727
14,320
14,340
797
790
783
776
769
763
756
749
742
735
728
14,340
14,360
798
791
785
778
771
764
757
750
743
737
730
14,360
14,380
800
793
786
779
772
765
759
752
745
738
731
14,380
14,400
801
794
787
781
774
767
760
753
746
739
733
14,400
14,420
803
796
789
782
775
768
761
755
748
741
734
14,420
14,440
804
797
790
783
777
770
763
756
749
742
735
14,440
14,460
806
799
792
785
778
771
764
757
751
744
737
14,460
14,480
807
800
793
786
779
773
766
759
752
745
738
14,480
14,500
808
802
795
788
781
774
767
760
753
747
740
14,500
14,520
810
803
796
789
782
776
769
762
755
748
741
14,520
14,540
811
804
798
791
784
777
770
763
756
749
743
14,540
14,560
813
806
799
792
785
778
772
765
758
751
744
14,560
14,580
814
807
800
794
787
780
773
766
759
752
746
14,580
14,600
816
809
802
795
788
781
774
768
761
754
747
14,600
14,620
817
810
803
796
790
783
776
769
762
755
748
14,620
14,640
818
812
805
798
791
784
777
770
764
757
750
14,640
14,660
820
813
806
799
792
786
779
772
765
758
751
14,660
14,680
821
814
808
801
794
787
780
773
766
760
753
14,680
14,700
823
816
809
802
795
788
782
775
768
761
754
14,700
14,720
824
817
810
804
797
790
783
776
769
762
756
14,720
14,740
826
819
812
805
798
791
784
778
771
764
757
14,740
14,760
827
820
813
807
800
793
786
779
772
765
758
14,760
14,780
829
822
815
808
801
794
787
780
774
767
760
14,780
14,800
830
823
816
809
803
796
789
782
775
768
761
14,800
14,820
831
825
818
811
804
797
790
783
777
770
763
14,820
14,840
833
826
819
812
805
799
792
785
778
771
764
14,840
14,860
834
827
821
814
807
800
793
786
779
773
766
14,860
14,880
836
829
822
815
808
801
795
788
781
774
767
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-163
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
14,880
14,900
837
830
823
817
810
803
796
789
782
775
769
14,900
14,920
839
832
825
818
811
804
797
791
784
777
770
14,920
14,940
840
833
826
819
813
806
799
792
785
778
771
14,940
14,960
842
835
828
821
814
807
800
793
787
780
773
14,960
14,980
843
836
829
822
815
809
802
795
788
781
774
14,980
15,000
844
838
831
824
817
810
803
796
789
783
776
15,000
15,020
846
839
832
825
818
812
805
798
791
784
777
15,020
15,040
847
840
834
827
820
813
806
799
792
785
779
15,040
15,060
849
842
835
828
821
814
808
801
794
787
780
15,060
15,080
850
843
836
830
823
816
809
802
795
788
782
15,080
15,100
852
845
838
831
824
817
810
804
797
790
783
15,100
15,120
853
846
839
832
826
819
812
805
798
791
784
15,120
15,140
854
848
841
834
827
820
813
806
800
793
786
15,140
15,160
856
849
842
835
828
822
815
808
801
794
787
15,160
15,180
857
850
844
837
830
823
816
809
802
796
789
15,180
15,200
859
852
845
838
831
824
818
811
804
797
790
15,200
15,220
860
853
846
840
833
826
819
812
805
798
792
15,220
15,240
862
855
848
841
834
827
820
814
807
800
793
15,240
15,260
863
856
849
843
836
829
822
815
808
801
794
15,260
15,280
865
858
851
844
837
830
823
816
810
803
796
15,280
15,300
866
859
852
845
839
832
825
818
811
804
797
15,300
15,320
867
861
854
847
840
833
826
819
813
806
799
15,320
15,340
869
862
855
848
841
835
828
821
814
807
800
15,340
15,360
870
863
857
850
843
836
829
822
815
809
802
15,360
15,380
872
865
858
851
844
837
831
824
817
810
803
15,380
15,400
873
866
859
853
846
839
832
825
818
811
805
15,400
15,420
875
868
861
854
847
840
833
827
820
813
806
15,420
15,440
876
869
862
855
849
842
835
828
821
814
807
15,440
15,460
878
871
864
857
850
843
836
829
823
816
809
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-164
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
15,460
15,480
879
872
865
858
851
845
838
831
824
817
810
15,480
15,500
880
874
867
860
853
846
839
832
825
819
812
15,500
15,520
882
875
868
861
854
848
841
834
827
820
813
15,520
15,540
883
876
870
863
856
849
842
835
828
821
815
15,540
15,560
885
878
871
864
857
850
844
837
830
823
816
15,560
15,580
886
879
872
866
859
852
845
838
831
824
818
15,580
15,600
888
881
874
867
860
853
846
840
833
826
819
15,600
15,620
889
882
875
868
862
855
848
841
834
827
820
15,620
15,640
890
884
877
870
863
856
849
842
836
829
822
15,640
15,660
892
885
878
871
864
858
851
844
837
830
823
15,660
15,680
893
886
880
873
866
859
852
845
838
832
825
15,680
15,700
895
888
881
874
867
860
854
847
840
833
826
15,700
15,720
896
889
882
876
869
862
855
848
841
834
828
15,720
15,740
898
891
884
877
870
863
856
850
843
836
829
15,740
15,760
899
892
885
879
872
865
858
851
844
837
830
15,760
15,780
901
894
887
880
873
866
859
852
846
839
832
15,780
15,800
902
895
888
881
875
868
861
854
847
840
833
15,800
15,820
903
897
890
883
876
869
862
855
849
842
835
15,820
15,840
905
898
891
884
877
871
864
857
850
843
836
15,840
15,860
906
899
893
886
879
872
865
858
851
845
838
15,860
15,880
908
901
894
887
880
873
867
860
853
846
839
15,880
15,900
909
902
895
889
882
875
868
861
854
847
841
15,900
15,920
911
904
897
890
883
876
869
863
856
849
842
15,920
15,940
912
905
898
891
885
878
871
864
857
850
843
15,940
15,960
914
907
900
893
886
879
872
865
859
852
845
15,960
15,980
915
908
901
894
887
881
874
867
860
853
846
15,980
16,000
916
910
903
896
889
882
875
868
861
855
848
16,000
16,020
918
911
904
897
890
884
877
870
863
856
849
16,020
16,040
919
912
906
899
892
885
878
871
864
857
851
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-165
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
16,040
16,060
921
914
907
900
893
886
880
873
866
859
852
16,060
16,080
922
915
908
902
895
888
881
874
867
860
854
16,080
16,100
924
917
910
903
896
889
882
876
869
862
855
16,100
16,120
925
918
911
904
898
891
884
877
870
863
856
16,120
16,140
926
920
913
906
899
892
885
878
872
865
858
16,140
16,160
928
921
914
907
900
894
887
880
873
866
859
16,160
16,180
929
922
916
909
902
895
888
881
874
868
861
16,180
16,200
931
924
917
910
903
896
890
883
876
869
862
16,200
16,220
932
925
918
912
905
898
891
884
877
870
864
16,220
16,240
934
927
920
913
906
899
892
886
879
872
865
16,240
16,260
935
928
921
915
908
901
894
887
880
873
866
16,260
16,280
937
930
923
916
909
902
895
888
882
875
868
16,280
16,300
938
931
924
917
911
904
897
890
883
876
869
16,300
16,320
939
933
926
919
912
905
898
891
885
878
871
16,320
16,340
941
934
927
920
913
907
900
893
886
879
872
16,340
16,360
942
935
929
922
915
908
901
894
887
881
874
16,360
16,380
944
937
930
923
916
909
903
896
889
882
875
16,380
16,400
945
938
931
925
918
911
904
897
890
883
877
16,400
16,420
947
940
933
926
919
912
905
899
892
885
878
16,420
16,440
948
941
934
927
921
914
907
900
893
886
879
16,440
16,460
950
943
936
929
922
915
908
901
895
888
881
16,460
16,480
951
944
937
930
923
917
910
903
896
889
882
16,480
16,500
952
946
939
932
925
918
911
904
897
891
884
16,500
16,520
954
947
940
933
926
920
913
906
899
892
885
16,520
16,540
955
948
942
935
928
921
914
907
900
893
887
16,540
16,560
957
950
943
936
929
922
916
909
902
895
888
16,560
16,580
958
951
944
938
931
924
917
910
903
896
890
16,580
16,600
960
953
946
939
932
925
918
912
905
898
891
16,600
16,620
961
954
947
940
934
927
920
913
906
899
892
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-166
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
16,620
16,640
962
956
949
942
935
928
921
914
908
901
894
16,640
16,660
964
957
950
943
936
930
923
916
909
902
895
16,660
16,680
965
958
952
945
938
931
924
917
910
904
897
16,680
16,700
967
960
953
946
939
932
926
919
912
905
898
16,700
16,720
968
961
954
948
941
934
927
920
913
906
900
16,720
16,740
970
963
956
949
942
935
928
922
915
908
901
16,740
16,760
971
964
957
951
944
937
930
923
916
909
902
16,760
16,780
973
966
959
952
945
938
931
924
918
911
904
16,780
16,800
974
967
960
953
947
940
933
926
919
912
905
16,800
16,820
975
969
962
955
948
941
934
927
921
914
907
16,820
16,840
977
970
963
956
949
943
936
929
922
915
908
16,840
16,860
978
971
965
958
951
944
937
930
923
917
910
16,860
16,880
980
973
966
959
952
945
939
932
925
918
911
16,880
16,900
981
974
967
961
954
947
940
933
926
919
913
16,900
16,920
983
976
969
962
955
948
941
935
928
921
914
16,920
16,940
984
977
970
963
957
950
943
936
929
922
915
16,940
16,960
986
979
972
965
958
951
944
937
931
924
917
16,960
16,980
987
980
973
966
959
953
946
939
932
925
918
16,980
17,000
988
982
975
968
961
954
947
940
933
927
920
17,000
17,020
990
983
976
969
962
956
949
942
935
928
921
17,020
17,040
991
984
978
971
964
957
950
943
936
929
923
17,040
17,060
993
986
979
972
965
958
952
945
938
931
924
17,060
17,080
994
987
980
974
967
960
953
946
939
932
926
17,080
17,100
996
989
982
975
968
961
954
948
941
934
927
17,100
17,120
997
990
983
976
970
963
956
949
942
935
928
17,120
17,140
998
992
985
978
971
964
957
950
944
937
930
17,140
17,160
1,000
993
986
979
972
966
959
952
945
938
931
17,160
17,180
1,001
994
988
981
974
967
960
953
946
940
933
17,180
17,200
1,003
996
989
982
975
968
962
955
948
941
934
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-167
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
17,200
17,220
1,004
997
990
984
977
970
963
956
949
942
936
17,220
17,240
1,006
999
992
985
978
971
964
958
951
944
937
17,240
17,260
1,007
1,000
993
987
980
973
966
959
952
945
938
17,260
17,280
1,009
1,002
995
988
981
974
967
960
954
947
940
17,280
17,300
1,010
1,003
996
989
983
976
969
962
955
948
941
17,300
17,320
1,011
1,005
998
991
984
977
970
963
957
950
943
17,320
17,340
1,013
1,006
999
992
985
979
972
965
958
951
944
17,340
17,360
1,014
1,007
1,001
994
987
980
973
966
959
953
946
17,360
17,380
1,016
1,009
1,002
995
988
981
975
968
961
954
947
17,380
17,400
1,017
1,010
1,003
997
990
983
976
969
962
955
949
17,400
17,420
1,019
1,012
1,005
998
991
984
977
971
964
957
950
17,420
17,440
1,020
1,013
1,006
999
993
986
979
972
965
958
951
17,440
17,460
1,022
1,015
1,008
1,001
994
987
980
973
967
960
953
17,460
17,480
1,023
1,016
1,009
1,002
995
989
982
975
968
961
954
17,480
17,500
1,024
1,018
1,011
1,004
997
990
983
976
969
963
956
17,500
17,520
1,026
1,019
1,012
1,005
998
992
985
978
971
964
957
17,520
17,540
1,027
1,020
1,014
1,007
1,000
993
986
979
972
965
959
17,540
17,560
1,029
1,022
1,015
1,008
1,001
994
988
981
974
967
960
17,560
17,580
1,030
1,023
1,016
1,010
1,003
996
989
982
975
968
962
17,580
17,600
1,032
1,025
1,018
1,011
1,004
997
990
984
977
970
963
17,600
17,620
1,033
1,026
1,019
1,012
1,006
999
992
985
978
971
964
17,620
17,640
1,034
1,028
1,021
1,014
1,007
1,000
993
986
980
973
966
17,640
17,660
1,036
1,029
1,022
1,015
1,008
1,002
995
988
981
974
967
17,660
17,680
1,037
1,030
1,024
1,017
1,010
1,003
996
989
982
976
969
17,680
17,700
1,039
1,032
1,025
1,018
1,011
1,004
998
991
984
977
970
17,700
17,720
1,040
1,033
1,026
1,020
1,013
1,006
999
992
985
978
972
17,720
17,740
1,042
1,035
1,028
1,021
1,014
1,007
1,000
994
987
980
973
17,740
17,760
1,043
1,036
1,029
1,023
1,016
1,009
1,002
995
988
981
974
17,760
17,780
1,045
1,038
1,031
1,024
1,017
1,010
1,003
996
990
983
976
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-168
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
17,780
17,800
1,046
1,039
1,032
1,025
1,019
1,012
1,005
998
991
984
977
17,800
17,820
1,047
1,041
1,034
1,027
1,020
1,013
1,006
999
993
986
979
17,820
17,840
1,049
1,042
1,035
1,028
1,021
1,015
1,008
1,001
994
987
980
17,840
17,860
1,050
1,043
1,037
1,030
1,023
1,016
1,009
1,002
995
989
982
17,860
17,880
1,052
1,045
1,038
1,031
1,024
1,017
1,011
1,004
997
990
983
17,880
17,900
1,053
1,046
1,039
1,033
1,026
1,019
1,012
1,005
998
991
985
17,900
17,920
1,055
1,048
1,041
1,034
1,027
1,020
1,013
1,007
1,000
993
986
17,920
17,940
1,056
1,049
1,042
1,035
1,029
1,022
1,015
1,008
1,001
994
987
17,940
17,960
1,058
1,051
1,044
1,037
1,030
1,023
1,016
1,009
1,003
996
989
17,960
17,980
1,059
1,052
1,045
1,038
1,031
1,025
1,018
1,011
1,004
997
990
17,980
18,000
1,060
1,054
1,047
1,040
1,033
1,026
1,019
1,012
1,005
999
992
18,000
18,020
1,062
1,055
1,048
1,041
1,034
1,028
1,021
1,014
1,007
1,000
993
18,020
18,040
1,063
1,056
1,050
1,043
1,036
1,029
1,022
1,015
1,008
1,001
995
18,040
18,060
1,065
1,058
1,051
1,044
1,037
1,030
1,024
1,017
1,010
1,003
996
18,060
18,080
1,066
1,059
1,052
1,046
1,039
1,032
1,025
1,018
1,011
1,004
998
18,080
18,100
1,068
1,061
1,054
1,047
1,040
1,033
1,026
1,020
1,013
1,006
999
18,100
18,120
1,069
1,062
1,055
1,048
1,042
1,035
1,028
1,021
1,014
1,007
1,000
18,120
18,140
1,070
1,064
1,057
1,050
1,043
1,036
1,029
1,022
1,016
1,009
1,002
18,140
18,160
1,072
1,065
1,058
1,051
1,044
1,038
1,031
1,024
1,017
1,010
1,003
18,160
18,180
1,073
1,066
1,060
1,053
1,046
1,039
1,032
1,025
1,018
1,012
1,005
18,180
18,200
1,075
1,068
1,061
1,054
1,047
1,040
1,034
1,027
1,020
1,013
1,006
18,200
18,220
1,076
1,069
1,062
1,056
1,049
1,042
1,035
1,028
1,021
1,014
1,008
18,220
18,240
1,078
1,071
1,064
1,057
1,050
1,043
1,036
1,030
1,023
1,016
1,009
18,240
18,260
1,079
1,072
1,065
1,059
1,052
1,045
1,038
1,031
1,024
1,017
1,010
18,260
18,280
1,081
1,074
1,067
1,060
1,053
1,046
1,039
1,032
1,026
1,019
1,012
18,280
18,300
1,082
1,075
1,068
1,061
1,055
1,048
1,041
1,034
1,027
1,020
1,013
18,300
18,320
1,083
1,077
1,070
1,063
1,056
1,049
1,042
1,035
1,029
1,022
1,015
18,320
18,340
1,085
1,078
1,071
1,064
1,057
1,051
1,044
1,037
1,030
1,023
1,016
18,340
18,360
1,086
1,079
1,073
1,066
1,059
1,052
1,045
1,038
1,031
1,025
1,018
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-169
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
18,360
18,380
1,088
1,081
1,074
1,067
1,060
1,053
1,047
1,040
1,033
1,026
1,019
18,380
18,400
1,089
1,082
1,075
1,069
1,062
1,055
1,048
1,041
1,034
1,027
1,021
18,400
18,420
1,091
1,084
1,077
1,070
1,063
1,056
1,049
1,043
1,036
1,029
1,022
18,420
18,440
1,092
1,085
1,078
1,071
1,065
1,058
1,051
1,044
1,037
1,030
1,023
18,440
18,460
1,094
1,087
1,080
1,073
1,066
1,059
1,052
1,045
1,039
1,032
1,025
18,460
18,480
1,095
1,088
1,081
1,074
1,067
1,061
1,054
1,047
1,040
1,033
1,026
18,480
18,500
1,096
1,090
1,083
1,076
1,069
1,062
1,055
1,048
1,041
1,035
1,028
18,500
18,520
1,098
1,091
1,084
1,077
1,070
1,064
1,057
1,050
1,043
1,036
1,029
18,520
18,540
1,099
1,092
1,086
1,079
1,072
1,065
1,058
1,051
1,044
1,037
1,031
18,540
18,560
1,101
1,094
1,087
1,080
1,073
1,066
1,060
1,053
1,046
1,039
1,032
18,560
18,580
1,102
1,095
1,088
1,082
1,075
1,068
1,061
1,054
1,047
1,040
1,034
18,580
18,600
1,104
1,097
1,090
1,083
1,076
1,069
1,062
1,056
1,049
1,042
1,035
18,600
18,620
1,105
1,098
1,091
1,084
1,078
1,071
1,064
1,057
1,050
1,043
1,036
18,620
18,640
1,106
1,100
1,093
1,086
1,079
1,072
1,065
1,058
1,052
1,045
1,038
18,640
18,660
1,108
1,101
1,094
1,087
1,080
1,074
1,067
1,060
1,053
1,046
1,039
18,660
18,680
1,109
1,102
1,096
1,089
1,082
1,075
1,068
1,061
1,054
1,048
1,041
18,680
18,700
1,111
1,104
1,097
1,090
1,083
1,076
1,070
1,063
1,056
1,049
1,042
18,700
18,720
1,112
1,105
1,098
1,092
1,085
1,078
1,071
1,064
1,057
1,050
1,044
18,720
18,740
1,114
1,107
1,100
1,093
1,086
1,079
1,072
1,066
1,059
1,052
1,045
18,740
18,760
1,115
1,108
1,101
1,095
1,088
1,081
1,074
1,067
1,060
1,053
1,046
18,760
18,780
1,117
1,110
1,103
1,096
1,089
1,082
1,075
1,068
1,062
1,055
1,048
18,780
18,800
1,118
1,111
1,104
1,097
1,091
1,084
1,077
1,070
1,063
1,056
1,049
18,800
18,820
1,119
1,113
1,106
1,099
1,092
1,085
1,078
1,071
1,065
1,058
1,051
18,820
18,840
1,121
1,114
1,107
1,100
1,093
1,087
1,080
1,073
1,066
1,059
1,052
18,840
18,860
1,122
1,115
1,109
1,102
1,095
1,088
1,081
1,074
1,067
1,061
1,054
18,860
18,880
1,124
1,117
1,110
1,103
1,096
1,089
1,083
1,076
1,069
1,062
1,055
18,880
18,900
1,125
1,118
1,111
1,105
1,098
1,091
1,084
1,077
1,070
1,063
1,057
18,900
18,920
1,127
1,120
1,113
1,106
1,099
1,092
1,085
1,079
1,072
1,065
1,058
18,920
18,940
1,128
1,121
1,114
1,107
1,101
1,094
1,087
1,080
1,073
1,066
1,059
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-170
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
18,940
18,960
1,130
1,123
1,116
1,109
1,102
1,095
1,088
1,081
1,075
1,068
1,061
18,960
18,980
1,131
1,124
1,117
1,110
1,103
1,097
1,090
1,083
1,076
1,069
1,062
18,980
19,000
1,132
1,126
1,119
1,112
1,105
1,098
1,091
1,084
1,077
1,071
1,064
19,000
19,020
1,134
1,127
1,120
1,113
1,106
1,100
1,093
1,086
1,079
1,072
1,065
19,020
19,040
1,135
1,128
1,122
1,115
1,108
1,101
1,094
1,087
1,080
1,073
1,067
19,040
19,060
1,137
1,130
1,123
1,116
1,109
1,102
1,096
1,089
1,082
1,075
1,068
19,060
19,080
1,138
1,131
1,124
1,118
1,111
1,104
1,097
1,090
1,083
1,076
1,070
19,080
19,100
1,140
1,133
1,126
1,119
1,112
1,105
1,098
1,092
1,085
1,078
1,071
19,100
19,120
1,141
1,134
1,127
1,120
1,114
1,107
1,100
1,093
1,086
1,079
1,072
19,120
19,140
1,142
1,136
1,129
1,122
1,115
1,108
1,101
1,094
1,088
1,081
1,074
19,140
19,160
1,144
1,137
1,130
1,123
1,116
1,110
1,103
1,096
1,089
1,082
1,075
19,160
19,180
1,145
1,138
1,132
1,125
1,118
1,111
1,104
1,097
1,090
1,084
1,077
19,180
19,200
1,147
1,140
1,133
1,126
1,119
1,112
1,106
1,099
1,092
1,085
1,078
19,200
19,220
1,148
1,141
1,134
1,128
1,121
1,114
1,107
1,100
1,093
1,086
1,080
19,220
19,240
1,150
1,143
1,136
1,129
1,122
1,115
1,108
1,102
1,095
1,088
1,081
19,240
19,260
1,151
1,144
1,137
1,131
1,124
1,117
1,110
1,103
1,096
1,089
1,082
19,260
19,280
1,153
1,146
1,139
1,132
1,125
1,118
1,111
1,104
1,098
1,091
1,084
19,280
19,300
1,154
1,147
1,140
1,133
1,127
1,120
1,113
1,106
1,099
1,092
1,085
19,300
19,320
1,155
1,149
1,142
1,135
1,128
1,121
1,114
1,107
1,101
1,094
1,087
19,320
19,340
1,157
1,150
1,143
1,136
1,129
1,123
1,116
1,109
1,102
1,095
1,088
19,340
19,360
1,158
1,151
1,145
1,138
1,131
1,124
1,117
1,110
1,103
1,097
1,090
19,360
19,380
1,160
1,153
1,146
1,139
1,132
1,125
1,119
1,112
1,105
1,098
1,091
19,380
19,400
1,161
1,154
1,147
1,141
1,134
1,127
1,120
1,113
1,106
1,099
1,093
19,400
19,420
1,163
1,156
1,149
1,142
1,135
1,128
1,121
1,115
1,108
1,101
1,094
19,420
19,440
1,164
1,157
1,150
1,143
1,137
1,130
1,123
1,116
1,109
1,102
1,095
19,440
19,460
1,166
1,159
1,152
1,145
1,138
1,131
1,124
1,117
1,111
1,104
1,097
19,460
19,480
1,167
1,160
1,153
1,146
1,139
1,133
1,126
1,119
1,112
1,105
1,098
19,480
19,500
1,168
1,162
1,155
1,148
1,141
1,134
1,127
1,120
1,113
1,107
1,100
19,500
19,520
1,170
1,163
1,156
1,149
1,142
1,136
1,129
1,122
1,115
1,108
1,101
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-171
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
19,520
19,540
1,171
1,164
1,158
1,151
1,144
1,137
1,130
1,123
1,116
1,109
1,103
19,540
19,560
1,173
1,166
1,159
1,152
1,145
1,138
1,132
1,125
1,118
1,111
1,104
19,560
19,580
1,174
1,167
1,160
1,154
1,147
1,140
1,133
1,126
1,119
1,112
1,106
19,580
19,600
1,176
1,169
1,162
1,155
1,148
1,141
1,134
1,128
1,121
1,114
1,107
19,600
19,620
1,177
1,170
1,163
1,156
1,150
1,143
1,136
1,129
1,122
1,115
1,108
19,620
19,640
1,178
1,172
1,165
1,158
1,151
1,144
1,137
1,130
1,124
1,117
1,110
19,640
19,660
1,180
1,173
1,166
1,159
1,152
1,146
1,139
1,132
1,125
1,118
1,111
19,660
19,680
1,181
1,174
1,168
1,161
1,154
1,147
1,140
1,133
1,126
1,120
1,113
19,680
19,700
1,183
1,176
1,169
1,162
1,155
1,148
1,142
1,135
1,128
1,121
1,114
19,700
19,720
1,184
1,177
1,170
1,164
1,157
1,150
1,143
1,136
1,129
1,122
1,116
19,720
19,740
1,186
1,179
1,172
1,165
1,158
1,151
1,144
1,138
1,131
1,124
1,117
19,740
19,760
1,187
1,180
1,173
1,167
1,160
1,153
1,146
1,139
1,132
1,125
1,118
19,760
19,780
1,189
1,182
1,175
1,168
1,161
1,154
1,147
1,140
1,134
1,127
1,120
19,780
19,800
1,190
1,183
1,176
1,169
1,163
1,156
1,149
1,142
1,135
1,128
1,121
19,800
19,820
1,191
1,185
1,178
1,171
1,164
1,157
1,150
1,143
1,137
1,130
1,123
19,820
19,840
1,193
1,186
1,179
1,172
1,165
1,159
1,152
1,145
1,138
1,131
1,124
19,840
19,860
1,194
1,187
1,181
1,174
1,167
1,160
1,153
1,146
1,139
1,133
1,126
19,860
19,880
1,196
1,189
1,182
1,175
1,168
1,161
1,155
1,148
1,141
1,134
1,127
19,880
19,900
1,197
1,190
1,183
1,177
1,170
1,163
1,156
1,149
1,142
1,135
1,129
19,900
19,920
1,199
1,192
1,185
1,178
1,171
1,164
1,157
1,151
1,144
1,137
1,130
19,920
19,940
1,200
1,193
1,186
1,179
1,173
1,166
1,159
1,152
1,145
1,138
1,131
19,940
19,960
1,202
1,195
1,188
1,181
1,174
1,167
1,160
1,153
1,147
1,140
1,133
19,960
19,980
1,203
1,196
1,189
1,182
1,175
1,169
1,162
1,155
1,148
1,141
1,134
19,980
20,000
1,204
1,198
1,191
1,184
1,177
1,170
1,163
1,156
1,149
1,143
1,136
20,000
20,020
1,206
1,199
1,192
1,185
1,178
1,172
1,165
1,158
1,151
1,144
1,137
20,020
20,040
1,207
1,200
1,194
1,187
1,180
1,173
1,166
1,159
1,152
1,145
1,139
20,040
20,060
1,209
1,202
1,195
1,188
1,181
1,174
1,168
1,161
1,154
1,147
1,140
20,060
20,080
1,210
1,203
1,196
1,190
1,183
1,176
1,169
1,162
1,155
1,148
1,142
20,080
20,100
1,212
1,205
1,198
1,191
1,184
1,177
1,170
1,164
1,157
1,150
1,143
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-172
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
20,100
20,120
1,213
1,206
1,199
1,192
1,186
1,179
1,172
1,165
1,158
1,151
1,144
20,120
20,140
1,214
1,208
1,201
1,194
1,187
1,180
1,173
1,166
1,160
1,153
1,146
20,140
20,160
1,216
1,209
1,202
1,195
1,188
1,182
1,175
1,168
1,161
1,154
1,147
20,160
20,180
1,217
1,210
1,204
1,197
1,190
1,183
1,176
1,169
1,162
1,156
1,149
20,180
20,200
1,219
1,212
1,205
1,198
1,191
1,184
1,178
1,171
1,164
1,157
1,150
20,200
20,220
1,220
1,213
1,206
1,200
1,193
1,186
1,179
1,172
1,165
1,158
1,152
20,220
20,240
1,222
1,215
1,208
1,201
1,194
1,187
1,180
1,174
1,167
1,160
1,153
20,240
20,260
1,223
1,216
1,209
1,203
1,196
1,189
1,182
1,175
1,168
1,161
1,154
20,260
20,280
1,225
1,218
1,211
1,204
1,197
1,190
1,183
1,176
1,170
1,163
1,156
20,280
20,300
1,226
1,219
1,212
1,205
1,199
1,192
1,185
1,178
1,171
1,164
1,157
20,300
20,320
1,227
1,221
1,214
1,207
1,200
1,193
1,186
1,179
1,173
1,166
1,159
20,320
20,340
1,229
1,222
1,215
1,208
1,201
1,195
1,188
1,181
1,174
1,167
1,160
20,340
20,360
1,230
1,223
1,217
1,210
1,203
1,196
1,189
1,182
1,175
1,169
1,162
20,360
20,380
1,232
1,225
1,218
1,211
1,204
1,197
1,191
1,184
1,177
1,170
1,163
20,380
20,400
1,233
1,226
1,219
1,213
1,206
1,199
1,192
1,185
1,178
1,171
1,165
20,400
20,420
1,235
1,228
1,221
1,214
1,207
1,200
1,193
1,187
1,180
1,173
1,166
20,420
20,440
1,236
1,229
1,222
1,215
1,209
1,202
1,195
1,188
1,181
1,174
1,167
20,440
20,460
1,238
1,231
1,224
1,217
1,210
1,203
1,196
1,189
1,183
1,176
1,169
20,460
20,480
1,239
1,232
1,225
1,218
1,211
1,205
1,198
1,191
1,184
1,177
1,170
20,480
20,500
1,240
1,234
1,227
1,220
1,213
1,206
1,199
1,192
1,185
1,179
1,172
20,500
20,520
1,242
1,235
1,228
1,221
1,214
1,208
1,201
1,194
1,187
1,180
1,173
20,520
20,540
1,243
1,236
1,230
1,223
1,216
1,209
1,202
1,195
1,188
1,181
1,175
20,540
20,560
1,245
1,238
1,231
1,224
1,217
1,210
1,204
1,197
1,190
1,183
1,176
20,560
20,580
1,246
1,239
1,232
1,226
1,219
1,212
1,205
1,198
1,191
1,184
1,178
20,580
20,600
1,248
1,241
1,234
1,227
1,220
1,213
1,206
1,200
1,193
1,186
1,179
20,600
20,620
1,249
1,242
1,235
1,228
1,222
1,215
1,208
1,201
1,194
1,187
1,180
20,620
20,640
1,250
1,244
1,237
1,230
1,223
1,216
1,209
1,202
1,196
1,189
1,182
20,640
20,660
1,252
1,245
1,238
1,231
1,224
1,218
1,211
1,204
1,197
1,190
1,183
20,660
20,680
1,253
1,246
1,240
1,233
1,226
1,219
1,212
1,205
1,198
1,192
1,185
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-173
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
20,680
20,700
1,255
1,248
1,241
1,234
1,227
1,220
1,214
1,207
1,200
1,193
1,186
20,700
20,720
1,256
1,249
1,242
1,236
1,229
1,222
1,215
1,208
1,201
1,194
1,188
20,720
20,740
1,258
1,251
1,244
1,237
1,230
1,223
1,216
1,210
1,203
1,196
1,189
20,740
20,760
1,259
1,252
1,245
1,239
1,232
1,225
1,218
1,211
1,204
1,197
1,190
20,760
20,780
1,261
1,254
1,247
1,240
1,233
1,226
1,219
1,212
1,206
1,199
1,192
20,780
20,800
1,262
1,255
1,248
1,241
1,235
1,228
1,221
1,214
1,207
1,200
1,193
20,800
20,820
1,263
1,257
1,250
1,243
1,236
1,229
1,222
1,215
1,209
1,202
1,195
20,820
20,840
1,265
1,258
1,251
1,244
1,237
1,231
1,224
1,217
1,210
1,203
1,196
20,840
20,860
1,266
1,259
1,253
1,246
1,239
1,232
1,225
1,218
1,211
1,205
1,198
20,860
20,880
1,268
1,261
1,254
1,247
1,240
1,233
1,227
1,220
1,213
1,206
1,199
20,880
20,900
1,269
1,262
1,255
1,249
1,242
1,235
1,228
1,221
1,214
1,207
1,201
20,900
20,920
1,271
1,264
1,257
1,250
1,243
1,236
1,229
1,223
1,216
1,209
1,202
20,920
20,940
1,272
1,265
1,258
1,251
1,245
1,238
1,231
1,224
1,217
1,210
1,203
20,940
20,960
1,274
1,267
1,260
1,253
1,246
1,239
1,232
1,225
1,219
1,212
1,205
20,960
20,980
1,275
1,268
1,261
1,254
1,247
1,241
1,234
1,227
1,220
1,213
1,206
20,980
21,000
1,276
1,270
1,263
1,256
1,249
1,242
1,235
1,228
1,221
1,215
1,208
21,000
21,020
1,278
1,271
1,264
1,257
1,250
1,244
1,237
1,230
1,223
1,216
1,209
21,020
21,040
1,279
1,272
1,266
1,259
1,252
1,245
1,238
1,231
1,224
1,217
1,211
21,040
21,060
1,281
1,274
1,267
1,260
1,253
1,246
1,240
1,233
1,226
1,219
1,212
21,060
21,080
1,282
1,275
1,268
1,262
1,255
1,248
1,241
1,234
1,227
1,220
1,214
21,080
21,100
1,284
1,277
1,270
1,263
1,256
1,249
1,242
1,236
1,229
1,222
1,215
21,100
21,120
1,285
1,278
1,271
1,264
1,258
1,251
1,244
1,237
1,230
1,223
1,216
21,120
21,140
1,286
1,280
1,273
1,266
1,259
1,252
1,245
1,238
1,232
1,225
1,218
21,140
21,160
1,288
1,281
1,274
1,267
1,260
1,254
1,247
1,240
1,233
1,226
1,219
21,160
21,180
1,289
1,282
1,276
1,269
1,262
1,255
1,248
1,241
1,234
1,228
1,221
21,180
21,200
1,291
1,284
1,277
1,270
1,263
1,256
1,250
1,243
1,236
1,229
1,222
21,200
21,220
1,292
1,285
1,278
1,272
1,265
1,258
1,251
1,244
1,237
1,230
1,224
21,220
21,240
1,294
1,287
1,280
1,273
1,266
1,259
1,252
1,246
1,239
1,232
1,225
21,240
21,260
1,295
1,288
1,281
1,275
1,268
1,261
1,254
1,247
1,240
1,233
1,226
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-174
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
21,260
21,280
1,297
1,290
1,283
1,276
1,269
1,262
1,255
1,248
1,242
1,235
1,228
21,280
21,300
1,298
1,291
1,284
1,277
1,271
1,264
1,257
1,250
1,243
1,236
1,229
21,300
21,320
1,300
1,293
1,286
1,279
1,272
1,265
1,258
1,251
1,245
1,238
1,231
21,320
21,340
1,301
1,294
1,287
1,280
1,273
1,267
1,260
1,253
1,246
1,239
1,232
21,340
21,360
1,303
1,296
1,289
1,282
1,275
1,268
1,261
1,254
1,247
1,241
1,234
21,360
21,380
1,304
1,297
1,290
1,283
1,276
1,269
1,263
1,256
1,249
1,242
1,235
21,380
21,400
1,306
1,299
1,291
1,285
1,278
1,271
1,264
1,257
1,250
1,243
1,237
21,400
21,420
1,307
1,300
1,293
1,286
1,279
1,272
1,265
1,259
1,252
1,245
1,238
21,420
21,440
1,309
1,302
1,295
1,287
1,281
1,274
1,267
1,260
1,253
1,246
1,239
21,440
21,460
1,311
1,303
1,296
1,289
1,282
1,275
1,268
1,261
1,255
1,248
1,241
21,460
21,480
1,312
1,305
1,298
1,290
1,283
1,277
1,270
1,263
1,256
1,249
1,242
21,480
21,500
1,314
1,306
1,299
1,292
1,285
1,278
1,271
1,264
1,257
1,251
1,244
21,500
21,520
1,315
1,308
1,301
1,293
1,286
1,280
1,273
1,266
1,259
1,252
1,245
21,520
21,540
1,317
1,309
1,302
1,295
1,288
1,281
1,274
1,267
1,260
1,253
1,247
21,540
21,560
1,318
1,311
1,304
1,296
1,289
1,282
1,276
1,269
1,262
1,255
1,248
21,560
21,580
1,320
1,312
1,305
1,298
1,291
1,284
1,277
1,270
1,263
1,256
1,250
21,580
21,600
1,321
1,314
1,307
1,299
1,292
1,285
1,278
1,272
1,265
1,258
1,251
21,600
21,620
1,323
1,315
1,308
1,301
1,294
1,287
1,280
1,273
1,266
1,259
1,252
21,620
21,640
1,324
1,317
1,310
1,302
1,295
1,288
1,281
1,274
1,268
1,261
1,254
21,640
21,660
1,326
1,318
1,311
1,304
1,297
1,290
1,283
1,276
1,269
1,262
1,255
21,660
21,680
1,327
1,320
1,313
1,306
1,298
1,291
1,284
1,277
1,270
1,264
1,257
21,680
21,700
1,329
1,322
1,314
1,307
1,300
1,293
1,286
1,279
1,272
1,265
1,258
21,700
21,720
1,330
1,323
1,316
1,309
1,301
1,294
1,287
1,280
1,273
1,266
1,260
21,720
21,740
1,332
1,325
1,317
1,310
1,303
1,296
1,288
1,282
1,275
1,268
1,261
21,740
21,760
1,333
1,326
1,319
1,312
1,304
1,297
1,290
1,283
1,276
1,269
1,262
21,760
21,780
1,335
1,328
1,320
1,313
1,306
1,299
1,291
1,284
1,278
1,271
1,264
21,780
21,800
1,336
1,329
1,322
1,315
1,307
1,300
1,293
1,286
1,279
1,272
1,265
21,800
21,820
1,338
1,331
1,323
1,316
1,309
1,302
1,294
1,287
1,281
1,274
1,267
21,820
21,840
1,339
1,332
1,325
1,318
1,310
1,303
1,296
1,289
1,282
1,275
1,268
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-175
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
21,840
21,860
1,341
1,334
1,326
1,319
1,312
1,305
1,297
1,290
1,283
1,277
1,270
21,860
21,880
1,342
1,335
1,328
1,321
1,313
1,306
1,299
1,292
1,285
1,278
1,271
21,880
21,900
1,344
1,337
1,329
1,322
1,315
1,308
1,300
1,293
1,286
1,279
1,273
21,900
21,920
1,345
1,338
1,331
1,324
1,317
1,309
1,302
1,295
1,288
1,281
1,274
21,920
21,940
1,347
1,340
1,333
1,325
1,318
1,311
1,304
1,296
1,289
1,282
1,275
21,940
21,960
1,349
1,341
1,334
1,327
1,320
1,312
1,305
1,298
1,291
1,284
1,277
21,960
21,980
1,350
1,343
1,336
1,328
1,321
1,314
1,307
1,299
1,292
1,285
1,278
21,980
22,000
1,352
1,344
1,337
1,330
1,323
1,315
1,308
1,301
1,294
1,287
1,280
22,000
22,020
1,353
1,346
1,339
1,331
1,324
1,317
1,310
1,302
1,295
1,288
1,281
22,020
22,040
1,355
1,347
1,340
1,333
1,326
1,318
1,311
1,304
1,297
1,289
1,283
22,040
22,060
1,356
1,349
1,342
1,334
1,327
1,320
1,313
1,305
1,298
1,291
1,284
22,060
22,080
1,358
1,350
1,343
1,336
1,329
1,321
1,314
1,307
1,300
1,292
1,286
22,080
22,100
1,359
1,352
1,345
1,337
1,330
1,323
1,316
1,308
1,301
1,294
1,287
22,100
22,120
1,361
1,353
1,346
1,339
1,332
1,324
1,317
1,310
1,303
1,295
1,288
22,120
22,140
1,362
1,355
1,348
1,340
1,333
1,326
1,319
1,311
1,304
1,297
1,290
22,140
22,160
1,364
1,356
1,349
1,342
1,335
1,327
1,320
1,313
1,306
1,299
1,291
22,160
22,180
1,365
1,358
1,351
1,344
1,336
1,329
1,322
1,315
1,307
1,300
1,293
22,180
22,200
1,367
1,360
1,352
1,345
1,338
1,331
1,323
1,316
1,309
1,302
1,294
22,200
22,220
1,368
1,361
1,354
1,347
1,339
1,332
1,325
1,318
1,310
1,303
1,296
22,220
22,240
1,370
1,363
1,355
1,348
1,341
1,334
1,326
1,319
1,312
1,305
1,297
22,240
22,260
1,371
1,364
1,357
1,350
1,342
1,335
1,328
1,321
1,313
1,306
1,299
22,260
22,280
1,373
1,366
1,358
1,351
1,344
1,337
1,329
1,322
1,315
1,308
1,300
22,280
22,300
1,374
1,367
1,360
1,353
1,345
1,338
1,331
1,324
1,316
1,309
1,302
22,300
22,320
1,376
1,369
1,361
1,354
1,347
1,340
1,332
1,325
1,318
1,311
1,303
22,320
22,340
1,377
1,370
1,363
1,356
1,348
1,341
1,334
1,327
1,319
1,312
1,305
22,340
22,360
1,379
1,372
1,364
1,357
1,350
1,343
1,335
1,328
1,321
1,314
1,306
22,360
22,380
1,380
1,373
1,366
1,359
1,351
1,344
1,337
1,330
1,322
1,315
1,308
22,380
22,400
1,382
1,375
1,367
1,360
1,353
1,346
1,338
1,331
1,324
1,317
1,310
22,400
22,420
1,383
1,376
1,369
1,362
1,355
1,347
1,340
1,333
1,326
1,318
1,311
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-176
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
22,420
22,440
1,385
1,378
1,371
1,363
1,356
1,349
1,342
1,334
1,327
1,320
1,313
22,440
22,460
1,387
1,379
1,372
1,365
1,358
1,350
1,343
1,336
1,329
1,321
1,314
22,460
22,480
1,388
1,381
1,374
1,366
1,359
1,352
1,345
1,337
1,330
1,323
1,316
22,480
22,500
1,390
1,382
1,375
1,368
1,361
1,353
1,346
1,339
1,332
1,324
1,317
22,500
22,520
1,391
1,384
1,377
1,369
1,362
1,355
1,348
1,340
1,333
1,326
1,319
22,520
22,540
1,393
1,385
1,378
1,371
1,364
1,356
1,349
1,342
1,335
1,327
1,320
22,540
22,560
1,394
1,387
1,380
1,372
1,365
1,358
1,351
1,343
1,336
1,329
1,322
22,560
22,580
1,396
1,388
1,381
1,374
1,367
1,359
1,352
1,345
1,338
1,330
1,323
22,580
22,600
1,397
1,390
1,383
1,375
1,368
1,361
1,354
1,346
1,339
1,332
1,325
22,600
22,620
1,399
1,391
1,384
1,377
1,370
1,362
1,355
1,348
1,341
1,333
1,326
22,620
22,640
1,400
1,393
1,386
1,378
1,371
1,364
1,357
1,349
1,342
1,335
1,328
22,640
22,660
1,402
1,394
1,387
1,380
1,373
1,365
1,358
1,351
1,344
1,337
1,329
22,660
22,680
1,403
1,396
1,389
1,382
1,374
1,367
1,360
1,353
1,345
1,338
1,331
22,680
22,700
1,405
1,398
1,390
1,383
1,376
1,369
1,361
1,354
1,347
1,340
1,332
22,700
22,720
1,406
1,399
1,392
1,385
1,377
1,370
1,363
1,356
1,348
1,341
1,334
22,720
22,740
1,408
1,401
1,393
1,386
1,379
1,372
1,364
1,357
1,350
1,343
1,335
22,740
22,760
1,409
1,402
1,395
1,388
1,380
1,373
1,366
1,359
1,351
1,344
1,337
22,760
22,780
1,411
1,404
1,396
1,389
1,382
1,375
1,367
1,360
1,353
1,346
1,338
22,780
22,800
1,412
1,405
1,398
1,391
1,383
1,376
1,369
1,362
1,354
1,347
1,340
22,800
22,820
1,414
1,407
1,399
1,392
1,385
1,378
1,370
1,363
1,356
1,349
1,341
22,820
22,840
1,415
1,408
1,401
1,394
1,386
1,379
1,372
1,365
1,357
1,350
1,343
22,840
22,860
1,417
1,410
1,402
1,395
1,388
1,381
1,373
1,366
1,359
1,352
1,344
22,860
22,880
1,418
1,411
1,404
1,397
1,389
1,382
1,375
1,368
1,360
1,353
1,346
22,880
22,900
1,420
1,413
1,405
1,398
1,391
1,384
1,376
1,369
1,362
1,355
1,348
22,900
22,920
1,421
1,414
1,407
1,400
1,393
1,385
1,378
1,371
1,364
1,356
1,349
22,920
22,940
1,423
1,416
1,409
1,401
1,394
1,387
1,380
1,372
1,365
1,358
1,351
22,940
22,960
1,425
1,417
1,410
1,403
1,396
1,388
1,381
1,374
1,367
1,359
1,352
22,960
22,980
1,426
1,419
1,412
1,404
1,397
1,390
1,383
1,375
1,368
1,361
1,354
22,980
23,000
1,428
1,420
1,413
1,406
1,399
1,391
1,384
1,377
1,370
1,362
1,355
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-177
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
23,000
23,020
1,429
1,422
1,415
1,407
1,400
1,393
1,386
1,378
1,371
1,364
1,357
23,020
23,040
1,431
1,423
1,416
1,409
1,402
1,394
1,387
1,380
1,373
1,365
1,358
23,040
23,060
1,432
1,425
1,418
1,410
1,403
1,396
1,389
1,381
1,374
1,367
1,360
23,060
23,080
1,434
1,426
1,419
1,412
1,405
1,397
1,390
1,383
1,376
1,368
1,361
23,080
23,100
1,435
1,428
1,421
1,413
1,406
1,399
1,392
1,384
1,377
1,370
1,363
23,100
23,120
1,437
1,429
1,422
1,415
1,408
1,400
1,393
1,386
1,379
1,371
1,364
23,120
23,140
1,438
1,431
1,424
1,416
1,409
1,402
1,395
1,387
1,380
1,373
1,366
23,140
23,160
1,440
1,432
1,425
1,418
1,411
1,403
1,396
1,389
1,382
1,375
1,367
23,160
23,180
1,441
1,434
1,427
1,420
1,412
1,405
1,398
1,391
1,383
1,376
1,369
23,180
23,200
1,443
1,436
1,428
1,421
1,414
1,407
1,399
1,392
1,385
1,378
1,370
23,200
23,220
1,444
1,437
1,430
1,423
1,415
1,408
1,401
1,394
1,386
1,379
1,372
23,220
23,240
1,446
1,439
1,431
1,424
1,417
1,410
1,402
1,395
1,388
1,381
1,373
23,240
23,260
1,447
1,440
1,433
1,426
1,418
1,411
1,404
1,397
1,389
1,382
1,375
23,260
23,280
1,449
1,442
1,434
1,427
1,420
1,413
1,405
1,398
1,391
1,384
1,376
23,280
23,300
1,450
1,443
1,436
1,429
1,421
1,414
1,407
1,400
1,392
1,385
1,378
23,300
23,320
1,452
1,445
1,437
1,430
1,423
1,416
1,408
1,401
1,394
1,387
1,379
23,320
23,340
1,453
1,446
1,439
1,432
1,424
1,417
1,410
1,403
1,395
1,388
1,381
23,340
23,360
1,455
1,448
1,440
1,433
1,426
1,419
1,411
1,404
1,397
1,390
1,382
23,360
23,380
1,456
1,449
1,442
1,435
1,427
1,420
1,413
1,406
1,398
1,391
1,384
23,380
23,400
1,458
1,451
1,443
1,436
1,429
1,422
1,414
1,407
1,400
1,393
1,386
23,400
23,420
1,459
1,452
1,445
1,438
1,431
1,423
1,416
1,409
1,402
1,394
1,387
23,420
23,440
1,461
1,454
1,447
1,439
1,432
1,425
1,418
1,410
1,403
1,396
1,389
23,440
23,460
1,463
1,455
1,448
1,441
1,434
1,426
1,419
1,412
1,405
1,397
1,390
23,460
23,480
1,464
1,457
1,450
1,442
1,435
1,428
1,421
1,413
1,406
1,399
1,392
23,480
23,500
1,466
1,458
1,451
1,444
1,437
1,429
1,422
1,415
1,408
1,400
1,393
23,500
23,520
1,467
1,460
1,453
1,445
1,438
1,431
1,424
1,416
1,409
1,402
1,395
23,520
23,540
1,469
1,461
1,454
1,447
1,440
1,432
1,425
1,418
1,411
1,403
1,396
23,540
23,560
1,470
1,463
1,456
1,448
1,441
1,434
1,427
1,419
1,412
1,405
1,398
23,560
23,580
1,472
1,464
1,457
1,450
1,443
1,435
1,428
1,421
1,414
1,406
1,399
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-178
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
23,580
23,600
1,473
1,466
1,459
1,451
1,444
1,437
1,430
1,422
1,415
1,408
1,401
23,600
23,620
1,475
1,467
1,460
1,453
1,446
1,438
1,431
1,424
1,417
1,409
1,402
23,620
23,640
1,476
1,469
1,462
1,454
1,447
1,440
1,433
1,425
1,418
1,411
1,404
23,640
23,660
1,478
1,470
1,463
1,456
1,449
1,441
1,434
1,427
1,420
1,413
1,405
23,660
23,680
1,479
1,472
1,465
1,458
1,450
1,443
1,436
1,429
1,421
1,414
1,407
23,680
23,700
1,481
1,474
1,466
1,459
1,452
1,445
1,437
1,430
1,423
1,416
1,408
23,700
23,720
1,482
1,475
1,468
1,461
1,453
1,446
1,439
1,432
1,424
1,417
1,410
23,720
23,740
1,484
1,477
1,469
1,462
1,455
1,448
1,440
1,433
1,426
1,419
1,411
23,740
23,760
1,485
1,478
1,471
1,464
1,456
1,449
1,442
1,435
1,427
1,420
1,413
23,760
23,780
1,487
1,480
1,472
1,465
1,458
1,451
1,443
1,436
1,429
1,422
1,414
23,780
23,800
1,488
1,481
1,474
1,467
1,459
1,452
1,445
1,438
1,430
1,423
1,416
23,800
23,820
1,490
1,483
1,475
1,468
1,461
1,454
1,446
1,439
1,432
1,425
1,417
23,820
23,840
1,491
1,484
1,477
1,470
1,462
1,455
1,448
1,441
1,433
1,426
1,419
23,840
23,860
1,493
1,486
1,478
1,471
1,464
1,457
1,449
1,442
1,435
1,428
1,420
23,860
23,880
1,494
1,487
1,480
1,473
1,465
1,458
1,451
1,444
1,436
1,429
1,422
23,880
23,900
1,496
1,489
1,481
1,474
1,467
1,460
1,452
1,445
1,438
1,431
1,424
23,900
23,920
1,497
1,490
1,483
1,476
1,469
1,461
1,454
1,447
1,440
1,432
1,425
23,920
23,940
1,499
1,492
1,485
1,477
1,470
1,463
1,456
1,448
1,441
1,434
1,427
23,940
23,960
1,501
1,493
1,486
1,479
1,472
1,464
1,457
1,450
1,443
1,435
1,428
23,960
23,980
1,502
1,495
1,488
1,480
1,473
1,466
1,459
1,451
1,444
1,437
1,430
23,980
24,000
1,504
1,496
1,489
1,482
1,475
1,467
1,460
1,453
1,446
1,438
1,431
24,000
24,020
1,505
1,498
1,491
1,483
1,476
1,469
1,462
1,454
1,447
1,440
1,433
24,020
24,040
1,507
1,499
1,492
1,485
1,478
1,470
1,463
1,456
1,449
1,441
1,434
24,040
24,060
1,508
1,501
1,494
1,486
1,479
1,472
1,465
1,457
1,450
1,443
1,436
24,060
24,080
1,510
1,502
1,495
1,488
1,481
1,473
1,466
1,459
1,452
1,444
1,437
24,080
24,100
1,511
1,504
1,497
1,489
1,482
1,475
1,468
1,460
1,453
1,446
1,439
24,100
24,120
1,513
1,505
1,498
1,491
1,484
1,476
1,469
1,462
1,455
1,447
1,440
24,120
24,140
1,514
1,507
1,500
1,492
1,485
1,478
1,471
1,463
1,456
1,449
1,442
24,140
24,160
1,516
1,508
1,501
1,494
1,487
1,479
1,472
1,465
1,458
1,451
1,443
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-179
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
24,160
24,180
1,517
1,510
1,503
1,496
1,488
1,481
1,474
1,467
1,459
1,452
1,445
24,180
24,200
1,519
1,512
1,504
1,497
1,490
1,483
1,475
1,468
1,461
1,454
1,446
24,200
24,220
1,520
1,513
1,506
1,499
1,491
1,484
1,477
1,470
1,462
1,455
1,448
24,220
24,240
1,522
1,515
1,507
1,500
1,493
1,486
1,478
1,471
1,464
1,457
1,449
24,240
24,260
1,523
1,516
1,509
1,502
1,494
1,487
1,480
1,473
1,465
1,458
1,451
24,260
24,280
1,525
1,518
1,510
1,503
1,496
1,489
1,481
1,474
1,467
1,460
1,452
24,280
24,300
1,526
1,519
1,512
1,505
1,497
1,490
1,483
1,476
1,468
1,461
1,454
24,300
24,320
1,528
1,521
1,513
1,506
1,499
1,492
1,484
1,477
1,470
1,463
1,455
24,320
24,340
1,529
1,522
1,515
1,508
1,500
1,493
1,486
1,479
1,471
1,464
1,457
24,340
24,360
1,531
1,524
1,516
1,509
1,502
1,495
1,487
1,480
1,473
1,466
1,458
24,360
24,380
1,532
1,525
1,518
1,511
1,503
1,496
1,489
1,482
1,474
1,467
1,460
24,380
24,400
1,534
1,527
1,519
1,512
1,505
1,498
1,490
1,483
1,476
1,469
1,462
24,400
24,420
1,535
1,528
1,521
1,514
1,507
1,499
1,492
1,485
1,478
1,470
1,463
24,420
24,440
1,537
1,530
1,523
1,515
1,508
1,501
1,494
1,486
1,479
1,472
1,465
24,440
24,460
1,539
1,531
1,524
1,517
1,510
1,502
1,495
1,488
1,481
1,473
1,466
24,460
24,480
1,540
1,533
1,526
1,518
1,511
1,504
1,497
1,489
1,482
1,475
1,468
24,480
24,500
1,542
1,534
1,527
1,520
1,513
1,505
1,498
1,491
1,484
1,476
1,469
24,500
24,520
1,543
1,536
1,529
1,521
1,514
1,507
1,500
1,492
1,485
1,478
1,471
24,520
24,540
1,545
1,537
1,530
1,523
1,516
1,508
1,501
1,494
1,487
1,479
1,472
24,540
24,560
1,546
1,539
1,532
1,524
1,517
1,510
1,503
1,495
1,488
1,481
1,474
24,560
24,580
1,548
1,540
1,533
1,526
1,519
1,511
1,504
1,497
1,490
1,482
1,475
24,580
24,600
1,549
1,542
1,535
1,527
1,520
1,513
1,506
1,498
1,491
1,484
1,477
24,600
24,620
1,551
1,543
1,536
1,529
1,522
1,514
1,507
1,500
1,493
1,485
1,478
24,620
24,640
1,552
1,545
1,538
1,530
1,523
1,516
1,509
1,501
1,494
1,487
1,480
24,640
24,660
1,554
1,546
1,539
1,532
1,525
1,517
1,510
1,503
1,496
1,489
1,481
24,660
24,680
1,555
1,548
1,541
1,534
1,526
1,519
1,512
1,505
1,497
1,490
1,483
24,680
24,700
1,557
1,550
1,542
1,535
1,528
1,521
1,513
1,506
1,499
1,492
1,484
24,700
24,720
1,558
1,551
1,544
1,537
1,529
1,522
1,515
1,508
1,500
1,493
1,486
24,720
24,740
1,560
1,553
1,545
1,538
1,531
1,524
1,516
1,509
1,502
1,495
1,487
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-180
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
24,740
24,760
1,561
1,554
1,547
1,540
1,532
1,525
1,518
1,511
1,503
1,496
1,489
24,760
24,780
1,563
1,556
1,548
1,541
1,534
1,527
1,519
1,512
1,505
1,498
1,490
24,780
24,800
1,564
1,557
1,550
1,543
1,535
1,528
1,521
1,514
1,506
1,499
1,492
24,800
24,820
1,566
1,559
1,551
1,544
1,537
1,530
1,522
1,515
1,508
1,501
1,493
24,820
24,840
1,567
1,560
1,553
1,546
1,538
1,531
1,524
1,517
1,509
1,502
1,495
24,840
24,860
1,569
1,562
1,554
1,547
1,540
1,533
1,525
1,518
1,511
1,504
1,496
24,860
24,880
1,570
1,563
1,556
1,549
1,541
1,534
1,527
1,520
1,512
1,505
1,498
24,880
24,900
1,572
1,565
1,557
1,550
1,543
1,536
1,528
1,521
1,514
1,507
1,500
24,900
24,920
1,573
1,566
1,559
1,552
1,545
1,537
1,530
1,523
1,516
1,508
1,501
24,920
24,940
1,575
1,568
1,561
1,553
1,546
1,539
1,532
1,524
1,517
1,510
1,503
24,940
24,960
1,577
1,569
1,562
1,555
1,548
1,540
1,533
1,526
1,519
1,511
1,504
24,960
24,980
1,578
1,571
1,564
1,556
1,549
1,542
1,535
1,527
1,520
1,513
1,506
24,980
25,000
1,580
1,572
1,565
1,558
1,551
1,543
1,536
1,529
1,522
1,514
1,507
25,000
25,020
1,581
1,574
1,567
1,559
1,552
1,545
1,538
1,530
1,523
1,516
1,509
25,020
25,040
1,583
1,575
1,568
1,561
1,554
1,546
1,539
1,532
1,525
1,517
1,510
25,040
25,060
1,584
1,577
1,570
1,562
1,555
1,548
1,541
1,533
1,526
1,519
1,512
25,060
25,080
1,586
1,578
1,571
1,564
1,557
1,549
1,542
1,535
1,528
1,520
1,513
25,080
25,100
1,587
1,580
1,573
1,565
1,558
1,551
1,544
1,536
1,529
1,522
1,515
25,100
25,120
1,589
1,581
1,574
1,567
1,560
1,552
1,545
1,538
1,531
1,523
1,516
25,120
25,140
1,590
1,583
1,576
1,568
1,561
1,554
1,547
1,539
1,532
1,525
1,518
25,140
25,160
1,592
1,584
1,577
1,570
1,563
1,555
1,548
1,541
1,534
1,527
1,519
25,160
25,180
1,593
1,586
1,579
1,572
1,564
1,557
1,550
1,543
1,535
1,528
1,521
25,180
25,200
1,595
1,588
1,580
1,573
1,566
1,559
1,551
1,544
1,537
1,530
1,522
25,200
25,220
1,596
1,589
1,582
1,575
1,567
1,560
1,553
1,546
1,538
1,531
1,524
25,220
25,240
1,598
1,591
1,583
1,576
1,569
1,562
1,554
1,547
1,540
1,533
1,525
25,240
25,260
1,599
1,592
1,585
1,578
1,570
1,563
1,556
1,549
1,541
1,534
1,527
25,260
25,280
1,601
1,594
1,586
1,579
1,572
1,565
1,557
1,550
1,543
1,536
1,528
25,280
25,300
1,602
1,595
1,588
1,581
1,573
1,566
1,559
1,552
1,544
1,537
1,530
25,300
25,320
1,604
1,597
1,589
1,582
1,575
1,568
1,560
1,553
1,546
1,539
1,531
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-181
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
25,320
25,340
1,605
1,598
1,591
1,584
1,576
1,569
1,562
1,555
1,547
1,540
1,533
25,340
25,360
1,607
1,600
1,592
1,585
1,578
1,571
1,563
1,556
1,549
1,542
1,534
25,360
25,380
1,608
1,601
1,594
1,587
1,579
1,572
1,565
1,558
1,550
1,543
1,536
25,380
25,400
1,610
1,603
1,595
1,588
1,581
1,574
1,566
1,559
1,552
1,545
1,538
25,400
25,420
1,611
1,604
1,597
1,590
1,583
1,575
1,568
1,561
1,554
1,546
1,539
25,420
25,440
1,613
1,606
1,599
1,591
1,584
1,577
1,570
1,562
1,555
1,548
1,541
25,440
25,460
1,615
1,607
1,600
1,593
1,586
1,578
1,571
1,564
1,557
1,549
1,542
25,460
25,480
1,616
1,609
1,602
1,594
1,587
1,580
1,573
1,565
1,558
1,551
1,544
25,480
25,500
1,618
1,610
1,603
1,596
1,589
1,581
1,574
1,567
1,560
1,552
1,545
25,500
25,520
1,619
1,612
1,605
1,597
1,590
1,583
1,576
1,568
1,561
1,554
1,547
25,520
25,540
1,621
1,613
1,606
1,599
1,592
1,584
1,577
1,570
1,563
1,555
1,548
25,540
25,560
1,622
1,615
1,608
1,600
1,593
1,586
1,579
1,571
1,564
1,557
1,550
25,560
25,580
1,624
1,616
1,609
1,602
1,595
1,587
1,580
1,573
1,566
1,558
1,551
25,580
25,600
1,625
1,618
1,611
1,603
1,596
1,589
1,582
1,574
1,567
1,560
1,553
25,600
25,620
1,627
1,619
1,612
1,605
1,598
1,590
1,583
1,576
1,569
1,561
1,554
25,620
25,640
1,628
1,621
1,614
1,606
1,599
1,592
1,585
1,577
1,570
1,563
1,556
25,640
25,660
1,630
1,622
1,615
1,608
1,601
1,593
1,586
1,579
1,572
1,565
1,557
25,660
25,680
1,631
1,624
1,617
1,610
1,602
1,595
1,588
1,581
1,573
1,566
1,559
25,680
25,700
1,633
1,626
1,618
1,611
1,604
1,597
1,589
1,582
1,575
1,568
1,560
25,700
25,720
1,634
1,627
1,620
1,613
1,605
1,598
1,591
1,584
1,576
1,569
1,562
25,720
25,740
1,636
1,629
1,621
1,614
1,607
1,600
1,592
1,585
1,578
1,571
1,563
25,740
25,760
1,637
1,630
1,623
1,616
1,608
1,601
1,594
1,587
1,579
1,572
1,565
25,760
25,780
1,639
1,632
1,624
1,617
1,610
1,603
1,595
1,588
1,581
1,574
1,566
25,780
25,800
1,640
1,633
1,626
1,619
1,611
1,604
1,597
1,590
1,582
1,575
1,568
25,800
25,820
1,642
1,635
1,627
1,620
1,613
1,606
1,598
1,591
1,584
1,577
1,569
25,820
25,840
1,643
1,636
1,629
1,622
1,614
1,607
1,600
1,593
1,585
1,578
1,571
25,840
25,860
1,645
1,638
1,630
1,623
1,616
1,609
1,601
1,594
1,587
1,580
1,572
25,860
25,880
1,646
1,639
1,632
1,625
1,617
1,610
1,603
1,596
1,588
1,581
1,574
25,880
25,900
1,648
1,641
1,633
1,626
1,619
1,612
1,604
1,597
1,590
1,583
1,576
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-182
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
25,900
25,920
1,649
1,642
1,635
1,628
1,621
1,613
1,606
1,599
1,592
1,584
1,577
25,920
25,940
1,651
1,644
1,637
1,629
1,622
1,615
1,608
1,600
1,593
1,586
1,579
25,940
25,960
1,653
1,645
1,638
1,631
1,624
1,616
1,609
1,602
1,595
1,587
1,580
25,960
25,980
1,654
1,647
1,640
1,632
1,625
1,618
1,611
1,603
1,596
1,589
1,582
25,980
26,000
1,656
1,648
1,641
1,634
1,627
1,619
1,612
1,605
1,598
1,590
1,583
26,000
26,020
1,657
1,650
1,643
1,635
1,628
1,621
1,614
1,606
1,599
1,592
1,585
26,020
26,040
1,659
1,651
1,644
1,637
1,630
1,622
1,615
1,608
1,601
1,593
1,586
26,040
26,060
1,660
1,653
1,646
1,638
1,631
1,624
1,617
1,609
1,602
1,595
1,588
26,060
26,080
1,662
1,654
1,647
1,640
1,633
1,625
1,618
1,611
1,604
1,596
1,589
26,080
26,100
1,663
1,656
1,649
1,641
1,634
1,627
1,620
1,612
1,605
1,598
1,591
26,100
26,120
1,665
1,657
1,650
1,643
1,636
1,628
1,621
1,614
1,607
1,599
1,592
26,120
26,140
1,666
1,659
1,652
1,644
1,637
1,630
1,623
1,615
1,608
1,601
1,594
26,140
26,160
1,668
1,660
1,653
1,646
1,639
1,631
1,624
1,617
1,610
1,603
1,595
26,160
26,180
1,669
1,662
1,655
1,648
1,640
1,633
1,626
1,619
1,611
1,604
1,597
26,180
26,200
1,671
1,664
1,656
1,649
1,642
1,635
1,627
1,620
1,613
1,606
1,598
26,200
26,220
1,672
1,665
1,658
1,651
1,643
1,636
1,629
1,622
1,614
1,607
1,600
26,220
26,240
1,674
1,667
1,659
1,652
1,645
1,638
1,630
1,623
1,616
1,609
1,601
26,240
26,260
1,675
1,668
1,661
1,654
1,646
1,639
1,632
1,625
1,617
1,610
1,603
26,260
26,280
1,677
1,670
1,662
1,655
1,648
1,641
1,633
1,626
1,619
1,612
1,604
26,280
26,300
1,678
1,671
1,664
1,657
1,649
1,642
1,635
1,628
1,620
1,613
1,606
26,300
26,320
1,680
1,673
1,665
1,658
1,651
1,644
1,636
1,629
1,622
1,615
1,607
26,320
26,340
1,681
1,674
1,667
1,660
1,652
1,645
1,638
1,631
1,623
1,616
1,609
26,340
26,360
1,683
1,676
1,668
1,661
1,654
1,647
1,639
1,632
1,625
1,618
1,610
26,360
26,380
1,684
1,677
1,670
1,663
1,655
1,648
1,641
1,634
1,626
1,619
1,612
26,380
26,400
1,686
1,679
1,671
1,664
1,657
1,650
1,642
1,635
1,628
1,621
1,614
26,400
26,420
1,687
1,680
1,673
1,666
1,659
1,651
1,644
1,637
1,630
1,622
1,615
26,420
26,440
1,689
1,682
1,675
1,667
1,660
1,653
1,646
1,638
1,631
1,624
1,617
26,440
26,460
1,691
1,683
1,676
1,669
1,662
1,654
1,647
1,640
1,633
1,625
1,618
26,460
26,480
1,692
1,685
1,678
1,670
1,663
1,656
1,649
1,641
1,634
1,627
1,620
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-183
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
26,480
26,500
1,694
1,686
1,679
1,672
1,665
1,657
1,650
1,643
1,636
1,628
1,621
26,500
26,520
1,695
1,688
1,681
1,673
1,666
1,659
1,652
1,644
1,637
1,630
1,623
26,520
26,540
1,697
1,689
1,682
1,675
1,668
1,660
1,653
1,646
1,639
1,631
1,624
26,540
26,560
1,698
1,691
1,684
1,676
1,669
1,662
1,655
1,647
1,640
1,633
1,626
26,560
26,580
1,700
1,692
1,685
1,678
1,671
1,663
1,656
1,649
1,642
1,634
1,627
26,580
26,600
1,701
1,694
1,687
1,679
1,672
1,665
1,658
1,650
1,643
1,636
1,629
26,600
26,620
1,703
1,695
1,688
1,681
1,674
1,666
1,659
1,652
1,645
1,637
1,630
26,620
26,640
1,704
1,697
1,690
1,682
1,675
1,668
1,661
1,653
1,646
1,639
1,632
26,640
26,660
1,706
1,698
1,691
1,684
1,677
1,669
1,662
1,655
1,648
1,641
1,633
26,660
26,680
1,707
1,700
1,693
1,686
1,678
1,671
1,664
1,657
1,649
1,642
1,635
26,680
26,700
1,709
1,702
1,694
1,687
1,680
1,673
1,665
1,658
1,651
1,644
1,636
26,700
26,720
1,710
1,703
1,696
1,689
1,681
1,674
1,667
1,660
1,652
1,645
1,638
26,720
26,740
1,712
1,705
1,697
1,690
1,683
1,676
1,668
1,661
1,654
1,647
1,639
26,740
26,760
1,713
1,706
1,699
1,692
1,684
1,677
1,670
1,663
1,655
1,648
1,641
26,760
26,780
1,715
1,708
1,700
1,693
1,686
1,679
1,671
1,664
1,657
1,650
1,642
26,780
26,800
1,716
1,709
1,702
1,695
1,687
1,680
1,673
1,666
1,658
1,651
1,644
26,800
26,820
1,718
1,711
1,703
1,696
1,689
1,682
1,674
1,667
1,660
1,653
1,645
26,820
26,840
1,719
1,712
1,705
1,698
1,690
1,683
1,676
1,669
1,661
1,654
1,647
26,840
26,860
1,721
1,714
1,706
1,699
1,692
1,685
1,677
1,670
1,663
1,656
1,648
26,860
26,880
1,722
1,715
1,708
1,701
1,693
1,686
1,679
1,672
1,664
1,657
1,650
26,880
26,900
1,724
1,717
1,709
1,702
1,695
1,688
1,680
1,673
1,666
1,659
1,652
26,900
26,920
1,725
1,718
1,711
1,704
1,697
1,689
1,682
1,675
1,668
1,660
1,653
26,920
26,940
1,727
1,720
1,713
1,705
1,698
1,691
1,684
1,676
1,669
1,662
1,655
26,940
26,960
1,729
1,721
1,714
1,707
1,700
1,692
1,685
1,678
1,671
1,663
1,656
26,960
26,980
1,730
1,723
1,716
1,708
1,701
1,694
1,687
1,679
1,672
1,665
1,658
26,980
27,000
1,732
1,724
1,717
1,710
1,703
1,695
1,688
1,681
1,674
1,666
1,659
27,000
27,020
1,733
1,726
1,719
1,711
1,704
1,697
1,690
1,682
1,675
1,668
1,661
27,020
27,040
1,735
1,727
1,720
1,713
1,706
1,698
1,691
1,684
1,677
1,669
1,662
27,040
27,060
1,736
1,729
1,722
1,714
1,707
1,700
1,693
1,685
1,678
1,671
1,664
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-184
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
27,060
27,080
1,738
1,730
1,723
1,716
1,709
1,701
1,694
1,687
1,680
1,672
1,665
27,080
27,100
1,739
1,732
1,725
1,717
1,710
1,703
1,696
1,688
1,681
1,674
1,667
27,100
27,120
1,741
1,733
1,726
1,719
1,712
1,704
1,697
1,690
1,683
1,675
1,668
27,120
27,140
1,742
1,735
1,728
1,720
1,713
1,706
1,699
1,691
1,684
1,677
1,670
27,140
27,160
1,744
1,736
1,729
1,722
1,715
1,707
1,700
1,693
1,686
1,679
1,671
27,160
27,180
1,745
1,738
1,731
1,724
1,716
1,709
1,702
1,695
1,687
1,680
1,673
27,180
27,200
1,747
1,740
1,732
1,725
1,718
1,711
1,703
1,696
1,689
1,682
1,674
27,200
27,220
1,748
1,741
1,734
1,727
1,719
1,712
1,705
1,698
1,690
1,683
1,676
27,220
27,240
1,750
1,743
1,735
1,728
1,721
1,714
1,706
1,699
1,692
1,685
1,677
27,240
27,260
1,751
1,744
1,737
1,730
1,722
1,715
1,708
1,701
1,693
1,686
1,679
27,260
27,280
1,753
1,746
1,738
1,731
1,724
1,717
1,709
1,702
1,695
1,688
1,680
27,280
27,300
1,754
1,747
1,740
1,733
1,725
1,718
1,711
1,704
1,696
1,689
1,682
27,300
27,320
1,756
1,749
1,741
1,734
1,727
1,720
1,712
1,705
1,698
1,691
1,683
27,320
27,340
1,757
1,750
1,743
1,736
1,728
1,721
1,714
1,707
1,699
1,692
1,685
27,340
27,360
1,759
1,752
1,744
1,737
1,730
1,723
1,715
1,708
1,701
1,694
1,686
27,360
27,380
1,760
1,753
1,746
1,739
1,731
1,724
1,717
1,710
1,702
1,695
1,688
27,380
27,400
1,762
1,755
1,747
1,740
1,733
1,726
1,718
1,711
1,704
1,697
1,690
27,400
27,420
1,763
1,756
1,749
1,742
1,735
1,727
1,720
1,713
1,706
1,698
1,691
27,420
27,440
1,765
1,758
1,751
1,743
1,736
1,729
1,722
1,714
1,707
1,700
1,693
27,440
27,460
1,767
1,759
1,752
1,745
1,738
1,730
1,723
1,716
1,709
1,701
1,694
27,460
27,480
1,768
1,761
1,754
1,746
1,739
1,732
1,725
1,717
1,710
1,703
1,696
27,480
27,500
1,770
1,762
1,755
1,748
1,741
1,733
1,726
1,719
1,712
1,704
1,697
27,500
27,520
1,771
1,764
1,757
1,749
1,742
1,735
1,728
1,720
1,713
1,706
1,699
27,520
27,540
1,773
1,765
1,758
1,751
1,744
1,736
1,729
1,722
1,715
1,707
1,700
27,540
27,560
1,774
1,767
1,760
1,752
1,745
1,738
1,731
1,723
1,716
1,709
1,702
27,560
27,580
1,776
1,768
1,761
1,754
1,747
1,739
1,732
1,725
1,718
1,710
1,703
27,580
27,600
1,777
1,770
1,763
1,755
1,748
1,741
1,734
1,726
1,719
1,712
1,705
27,600
27,620
1,779
1,771
1,764
1,757
1,750
1,742
1,735
1,728
1,721
1,713
1,706
27,620
27,640
1,780
1,773
1,766
1,758
1,751
1,744
1,737
1,729
1,722
1,715
1,708
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-185
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
27,640
27,660
1,782
1,774
1,767
1,760
1,753
1,745
1,738
1,731
1,724
1,717
1,709
27,660
27,680
1,783
1,776
1,769
1,762
1,754
1,747
1,740
1,733
1,725
1,718
1,711
27,680
27,700
1,785
1,778
1,770
1,763
1,756
1,749
1,741
1,734
1,727
1,720
1,712
27,700
27,720
1,786
1,779
1,772
1,765
1,757
1,750
1,743
1,736
1,728
1,721
1,714
27,720
27,740
1,788
1,781
1,773
1,766
1,759
1,752
1,744
1,737
1,730
1,723
1,715
27,740
27,760
1,789
1,782
1,775
1,768
1,760
1,753
1,746
1,739
1,731
1,724
1,717
27,760
27,780
1,791
1,784
1,776
1,769
1,762
1,755
1,747
1,740
1,733
1,726
1,718
27,780
27,800
1,792
1,785
1,778
1,771
1,763
1,756
1,749
1,742
1,734
1,727
1,720
27,800
27,820
1,794
1,787
1,779
1,772
1,765
1,758
1,750
1,743
1,736
1,729
1,721
27,820
27,840
1,795
1,788
1,781
1,774
1,766
1,759
1,752
1,745
1,737
1,730
1,723
27,840
27,860
1,797
1,790
1,782
1,775
1,768
1,761
1,753
1,746
1,739
1,732
1,724
27,860
27,880
1,798
1,791
1,784
1,777
1,769
1,762
1,755
1,748
1,740
1,733
1,726
27,880
27,900
1,800
1,793
1,785
1,778
1,771
1,764
1,756
1,749
1,742
1,735
1,728
27,900
27,920
1,801
1,794
1,787
1,780
1,773
1,765
1,758
1,751
1,744
1,736
1,729
27,920
27,940
1,803
1,796
1,789
1,781
1,774
1,767
1,760
1,752
1,745
1,738
1,731
27,940
27,960
1,805
1,797
1,790
1,783
1,776
1,768
1,761
1,754
1,747
1,739
1,732
27,960
27,980
1,806
1,799
1,792
1,784
1,777
1,770
1,763
1,755
1,748
1,741
1,734
27,980
28,000
1,808
1,800
1,793
1,786
1,779
1,771
1,764
1,757
1,750
1,742
1,735
28,000
28,020
1,809
1,802
1,795
1,787
1,780
1,773
1,766
1,758
1,751
1,744
1,737
28,020
28,040
1,811
1,803
1,796
1,789
1,782
1,774
1,767
1,760
1,753
1,745
1,738
28,040
28,060
1,812
1,805
1,798
1,790
1,783
1,776
1,769
1,761
1,754
1,747
1,740
28,060
28,080
1,814
1,806
1,799
1,792
1,785
1,777
1,770
1,763
1,756
1,748
1,741
28,080
28,100
1,815
1,808
1,801
1,793
1,786
1,779
1,772
1,764
1,757
1,750
1,743
28,100
28,120
1,817
1,809
1,802
1,795
1,788
1,780
1,773
1,766
1,759
1,751
1,744
28,120
28,140
1,818
1,811
1,804
1,796
1,789
1,782
1,775
1,767
1,760
1,753
1,746
28,140
28,160
1,820
1,812
1,805
1,798
1,791
1,783
1,776
1,769
1,762
1,755
1,747
28,160
28,180
1,821
1,814
1,807
1,800
1,792
1,785
1,778
1,771
1,763
1,756
1,749
28,180
28,200
1,823
1,816
1,808
1,801
1,794
1,787
1,779
1,772
1,765
1,758
1,750
28,200
28,220
1,824
1,817
1,810
1,803
1,795
1,788
1,781
1,774
1,766
1,759
1,752
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-186
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
28,220
28,240
1,826
1,819
1,811
1,804
1,797
1,790
1,782
1,775
1,768
1,761
1,753
28,240
28,260
1,827
1,820
1,813
1,806
1,798
1,791
1,784
1,777
1,769
1,762
1,755
28,260
28,280
1,829
1,822
1,814
1,807
1,800
1,793
1,785
1,778
1,771
1,764
1,756
28,280
28,300
1,830
1,823
1,816
1,809
1,801
1,794
1,787
1,780
1,772
1,765
1,758
28,300
28,320
1,832
1,825
1,817
1,810
1,803
1,796
1,788
1,781
1,774
1,767
1,759
28,320
28,340
1,833
1,826
1,819
1,812
1,804
1,797
1,790
1,783
1,775
1,768
1,761
28,340
28,360
1,835
1,828
1,820
1,813
1,806
1,799
1,791
1,784
1,777
1,770
1,762
28,360
28,380
1,836
1,829
1,822
1,815
1,807
1,800
1,793
1,786
1,778
1,771
1,764
28,380
28,400
1,838
1,831
1,823
1,816
1,809
1,802
1,794
1,787
1,780
1,773
1,766
28,400
28,420
1,839
1,832
1,825
1,818
1,811
1,803
1,796
1,789
1,782
1,774
1,767
28,420
28,440
1,841
1,834
1,827
1,819
1,812
1,805
1,798
1,790
1,783
1,776
1,769
28,440
28,460
1,843
1,835
1,828
1,821
1,814
1,806
1,799
1,792
1,785
1,777
1,770
28,460
28,480
1,844
1,837
1,830
1,822
1,815
1,808
1,801
1,793
1,786
1,779
1,772
28,480
28,500
1,846
1,838
1,831
1,824
1,817
1,809
1,802
1,795
1,788
1,780
1,773
28,500
28,520
1,847
1,840
1,833
1,825
1,818
1,811
1,804
1,796
1,789
1,782
1,775
28,520
28,540
1,849
1,841
1,834
1,827
1,820
1,812
1,805
1,798
1,791
1,783
1,776
28,540
28,560
1,850
1,843
1,836
1,828
1,821
1,814
1,807
1,799
1,792
1,785
1,778
28,560
28,580
1,852
1,844
1,837
1,830
1,823
1,815
1,808
1,801
1,794
1,786
1,779
28,580
28,600
1,853
1,846
1,839
1,831
1,824
1,817
1,810
1,802
1,795
1,788
1,781
28,600
28,620
1,855
1,847
1,840
1,833
1,826
1,818
1,811
1,804
1,797
1,789
1,782
28,620
28,640
1,856
1,849
1,842
1,834
1,827
1,820
1,813
1,805
1,798
1,791
1,784
28,640
28,660
1,858
1,850
1,843
1,836
1,829
1,821
1,814
1,807
1,800
1,793
1,785
28,660
28,680
1,859
1,852
1,845
1,838
1,830
1,823
1,816
1,809
1,801
1,794
1,787
28,680
28,700
1,861
1,854
1,846
1,839
1,832
1,825
1,817
1,810
1,803
1,796
1,788
28,700
28,720
1,862
1,855
1,848
1,841
1,833
1,826
1,819
1,812
1,804
1,797
1,790
28,720
28,740
1,864
1,857
1,849
1,842
1,835
1,828
1,820
1,813
1,806
1,799
1,791
28,740
28,760
1,865
1,858
1,851
1,844
1,836
1,829
1,822
1,815
1,807
1,800
1,793
28,760
28,780
1,867
1,860
1,852
1,845
1,838
1,831
1,823
1,816
1,809
1,802
1,794
28,780
28,800
1,868
1,861
1,854
1,847
1,839
1,832
1,825
1,818
1,810
1,803
1,796
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-187
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
28,800
28,820
1,870
1,863
1,855
1,848
1,841
1,834
1,826
1,819
1,812
1,805
1,797
28,820
28,840
1,871
1,864
1,857
1,850
1,842
1,835
1,828
1,821
1,813
1,806
1,799
28,840
28,860
1,873
1,866
1,858
1,851
1,844
1,837
1,829
1,822
1,815
1,808
1,800
28,860
28,880
1,874
1,867
1,860
1,853
1,845
1,838
1,831
1,824
1,816
1,809
1,802
28,880
28,900
1,876
1,869
1,861
1,854
1,847
1,840
1,832
1,825
1,818
1,811
1,804
28,900
28,920
1,877
1,870
1,863
1,856
1,849
1,841
1,834
1,827
1,820
1,812
1,805
28,920
28,940
1,879
1,872
1,865
1,857
1,850
1,843
1,836
1,828
1,821
1,814
1,807
28,940
28,960
1,881
1,873
1,866
1,859
1,852
1,844
1,837
1,830
1,823
1,815
1,808
28,960
28,980
1,882
1,875
1,868
1,860
1,853
1,846
1,839
1,831
1,824
1,817
1,810
28,980
29,000
1,884
1,876
1,869
1,862
1,855
1,847
1,840
1,833
1,826
1,818
1,811
29,000
29,020
1,885
1,878
1,871
1,863
1,856
1,849
1,842
1,834
1,827
1,820
1,813
29,020
29,040
1,887
1,879
1,872
1,865
1,858
1,850
1,843
1,836
1,829
1,821
1,814
29,040
29,060
1,888
1,881
1,874
1,866
1,859
1,852
1,845
1,837
1,830
1,823
1,816
29,060
29,080
1,890
1,882
1,875
1,868
1,861
1,853
1,846
1,839
1,832
1,824
1,817
29,080
29,100
1,891
1,884
1,877
1,869
1,862
1,855
1,848
1,840
1,833
1,826
1,819
29,100
29,120
1,893
1,885
1,878
1,871
1,864
1,856
1,849
1,842
1,835
1,827
1,820
29,120
29,140
1,894
1,887
1,880
1,872
1,865
1,858
1,851
1,843
1,836
1,829
1,822
29,140
29,160
1,896
1,888
1,881
1,874
1,867
1,859
1,852
1,845
1,838
1,831
1,823
29,160
29,180
1,897
1,890
1,883
1,876
1,868
1,861
1,854
1,847
1,839
1,832
1,825
29,180
29,200
1,899
1,892
1,884
1,877
1,870
1,863
1,855
1,848
1,841
1,834
1,826
29,200
29,220
1,900
1,893
1,886
1,879
1,871
1,864
1,857
1,850
1,842
1,835
1,828
29,220
29,240
1,902
1,895
1,887
1,880
1,873
1,866
1,858
1,851
1,844
1,837
1,829
29,240
29,260
1,903
1,896
1,889
1,882
1,874
1,867
1,860
1,853
1,845
1,838
1,831
29,260
29,280
1,905
1,898
1,890
1,883
1,876
1,869
1,861
1,854
1,847
1,840
1,832
29,280
29,300
1,906
1,899
1,892
1,885
1,877
1,870
1,863
1,856
1,848
1,841
1,834
29,300
29,320
1,908
1,901
1,893
1,886
1,879
1,872
1,864
1,857
1,850
1,843
1,835
29,320
29,340
1,909
1,902
1,895
1,888
1,880
1,873
1,866
1,859
1,851
1,844
1,837
29,340
29,360
1,911
1,904
1,896
1,889
1,882
1,875
1,867
1,860
1,853
1,846
1,838
29,360
29,380
1,912
1,905
1,898
1,891
1,883
1,876
1,869
1,862
1,854
1,847
1,840
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-188
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
29,380
29,400
1,914
1,907
1,899
1,892
1,885
1,878
1,870
1,863
1,856
1,849
1,842
29,400
29,420
1,915
1,908
1,901
1,894
1,887
1,879
1,872
1,865
1,858
1,850
1,843
29,420
29,440
1,917
1,910
1,903
1,895
1,888
1,881
1,874
1,866
1,859
1,852
1,845
29,440
29,460
1,919
1,911
1,904
1,897
1,890
1,882
1,875
1,868
1,861
1,853
1,846
29,460
29,480
1,920
1,913
1,906
1,898
1,891
1,884
1,877
1,869
1,862
1,855
1,848
29,480
29,500
1,922
1,914
1,907
1,900
1,893
1,885
1,878
1,871
1,864
1,856
1,849
29,500
29,520
1,923
1,916
1,909
1,901
1,894
1,887
1,880
1,872
1,865
1,858
1,851
29,520
29,540
1,925
1,917
1,910
1,903
1,896
1,888
1,881
1,874
1,867
1,859
1,852
29,540
29,560
1,926
1,919
1,912
1,904
1,897
1,890
1,883
1,875
1,868
1,861
1,854
29,560
29,580
1,928
1,920
1,913
1,906
1,899
1,891
1,884
1,877
1,870
1,862
1,855
29,580
29,600
1,929
1,922
1,915
1,907
1,900
1,893
1,886
1,878
1,871
1,864
1,857
29,600
29,620
1,931
1,923
1,916
1,909
1,902
1,894
1,887
1,880
1,873
1,865
1,858
29,620
29,640
1,932
1,925
1,918
1,910
1,903
1,896
1,889
1,881
1,874
1,867
1,860
29,640
29,660
1,934
1,927
1,919
1,912
1,905
1,897
1,890
1,883
1,876
1,869
1,861
29,660
29,680
1,936
1,928
1,921
1,914
1,906
1,899
1,892
1,885
1,877
1,870
1,863
29,680
29,700
1,937
1,930
1,922
1,915
1,908
1,901
1,893
1,886
1,879
1,872
1,864
29,700
29,720
1,939
1,931
1,924
1,917
1,909
1,902
1,895
1,888
1,880
1,873
1,866
29,720
29,740
1,940
1,933
1,925
1,918
1,911
1,904
1,896
1,889
1,882
1,875
1,867
29,740
29,760
1,942
1,934
1,927
1,920
1,912
1,905
1,898
1,891
1,883
1,876
1,869
29,760
29,780
1,944
1,936
1,928
1,921
1,914
1,907
1,899
1,892
1,885
1,878
1,870
29,780
29,800
1,945
1,938
1,930
1,923
1,915
1,908
1,901
1,894
1,886
1,879
1,872
29,800
29,820
1,947
1,939
1,932
1,924
1,917
1,910
1,902
1,895
1,888
1,881
1,873
29,820
29,840
1,948
1,941
1,933
1,926
1,918
1,911
1,904
1,897
1,889
1,882
1,875
29,840
29,860
1,950
1,942
1,935
1,927
1,920
1,913
1,905
1,898
1,891
1,884
1,876
29,860
29,880
1,951
1,944
1,936
1,929
1,921
1,914
1,907
1,900
1,892
1,885
1,878
29,880
29,900
1,953
1,946
1,938
1,930
1,923
1,916
1,908
1,901
1,894
1,887
1,880
29,900
29,920
1,955
1,947
1,940
1,932
1,925
1,917
1,910
1,903
1,896
1,888
1,881
29,920
29,940
1,956
1,949
1,941
1,934
1,926
1,919
1,912
1,904
1,897
1,890
1,883
29,940
29,960
1,958
1,950
1,943
1,935
1,928
1,920
1,913
1,906
1,899
1,891
1,884
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-189
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
29,960
29,980
1,959
1,952
1,944
1,937
1,929
1,922
1,915
1,907
1,900
1,893
1,886
29,980
30,000
1,961
1,953
1,946
1,938
1,931
1,923
1,916
1,909
1,902
1,894
1,887
30,000
30,020
1,963
1,955
1,947
1,940
1,932
1,925
1,918
1,910
1,903
1,896
1,889
30,020
30,040
1,964
1,957
1,949
1,942
1,934
1,926
1,919
1,912
1,905
1,897
1,890
30,040
30,060
1,966
1,958
1,951
1,943
1,936
1,928
1,921
1,913
1,906
1,899
1,892
30,060
30,080
1,967
1,960
1,952
1,945
1,937
1,930
1,922
1,915
1,908
1,900
1,893
30,080
30,100
1,969
1,961
1,954
1,946
1,939
1,931
1,924
1,916
1,909
1,902
1,895
30,100
30,120
1,970
1,963
1,955
1,948
1,940
1,933
1,925
1,918
1,911
1,903
1,896
30,120
30,140
1,972
1,964
1,957
1,949
1,942
1,934
1,927
1,919
1,912
1,905
1,898
30,140
30,160
1,974
1,966
1,959
1,951
1,943
1,936
1,928
1,921
1,914
1,907
1,899
30,160
30,180
1,975
1,968
1,960
1,953
1,945
1,938
1,930
1,923
1,915
1,908
1,901
30,180
30,200
1,977
1,969
1,962
1,954
1,947
1,939
1,932
1,924
1,917
1,910
1,902
30,200
30,220
1,978
1,971
1,963
1,956
1,948
1,941
1,933
1,926
1,918
1,911
1,904
30,220
30,240
1,980
1,972
1,965
1,957
1,950
1,942
1,935
1,927
1,920
1,913
1,905
30,240
30,260
1,981
1,974
1,966
1,959
1,951
1,944
1,936
1,929
1,921
1,914
1,907
30,260
30,280
1,983
1,976
1,968
1,960
1,953
1,945
1,938
1,930
1,923
1,916
1,908
30,280
30,300
1,985
1,977
1,970
1,962
1,955
1,947
1,939
1,932
1,924
1,917
1,910
30,300
30,320
1,986
1,979
1,971
1,964
1,956
1,949
1,941
1,934
1,926
1,919
1,911
30,320
30,340
1,988
1,980
1,973
1,965
1,958
1,950
1,943
1,935
1,928
1,920
1,913
30,340
30,360
1,989
1,982
1,974
1,967
1,959
1,952
1,944
1,937
1,929
1,922
1,914
30,360
30,380
1,991
1,983
1,976
1,968
1,961
1,953
1,946
1,938
1,931
1,923
1,916
30,380
30,400
1,993
1,985
1,977
1,970
1,962
1,955
1,947
1,940
1,932
1,925
1,918
30,400
30,420
1,994
1,987
1,979
1,972
1,964
1,956
1,949
1,941
1,934
1,926
1,919
30,420
30,440
1,996
1,988
1,981
1,973
1,966
1,958
1,951
1,943
1,935
1,928
1,921
30,440
30,460
1,997
1,990
1,982
1,975
1,967
1,960
1,952
1,945
1,937
1,929
1,922
30,460
30,480
1,999
1,991
1,984
1,976
1,969
1,961
1,954
1,946
1,939
1,931
1,924
30,480
30,500
2,000
1,993
1,985
1,978
1,970
1,963
1,955
1,948
1,940
1,933
1,925
30,500
30,520
2,002
1,994
1,987
1,979
1,972
1,964
1,957
1,949
1,942
1,934
1,927
30,520
30,540
2,004
1,996
1,989
1,981
1,973
1,966
1,958
1,951
1,943
1,936
1,928
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-190
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
30,540
30,560
2,005
1,998
1,990
1,983
1,975
1,968
1,960
1,952
1,945
1,937
1,930
30,560
30,580
2,007
1,999
1,992
1,984
1,977
1,969
1,962
1,954
1,947
1,939
1,931
30,580
30,600
2,008
2,001
1,993
1,986
1,978
1,971
1,963
1,956
1,948
1,941
1,933
30,600
30,620
2,010
2,002
1,995
1,987
1,980
1,972
1,965
1,957
1,950
1,942
1,935
30,620
30,640
2,011
2,004
1,996
1,989
1,981
1,974
1,966
1,959
1,951
1,944
1,936
30,640
30,660
2,013
2,006
1,998
1,990
1,983
1,975
1,968
1,960
1,953
1,945
1,938
30,660
30,680
2,015
2,007
2,000
1,992
1,985
1,977
1,969
1,962
1,954
1,947
1,939
30,680
30,700
2,016
2,009
2,001
1,994
1,986
1,979
1,971
1,964
1,956
1,948
1,941
30,700
30,720
2,018
2,010
2,003
1,995
1,988
1,980
1,973
1,965
1,958
1,950
1,943
30,720
30,740
2,019
2,012
2,004
1,997
1,989
1,982
1,974
1,967
1,959
1,952
1,944
30,740
30,760
2,021
2,013
2,006
1,998
1,991
1,983
1,976
1,968
1,961
1,953
1,946
30,760
30,780
2,023
2,015
2,007
2,000
1,992
1,985
1,977
1,970
1,962
1,955
1,947
30,780
30,800
2,024
2,017
2,009
2,002
1,994
1,986
1,979
1,971
1,964
1,956
1,949
30,800
30,820
2,026
2,018
2,011
2,003
1,996
1,988
1,981
1,973
1,965
1,958
1,950
30,820
30,840
2,027
2,020
2,012
2,005
1,997
1,990
1,982
1,975
1,967
1,960
1,952
30,840
30,860
2,029
2,021
2,014
2,006
1,999
1,991
1,984
1,976
1,969
1,961
1,954
30,860
30,880
2,030
2,023
2,015
2,008
2,000
1,993
1,985
1,978
1,970
1,963
1,955
30,880
30,900
2,032
2,025
2,017
2,009
2,002
1,994
1,987
1,979
1,972
1,964
1,957
30,900
30,920
2,034
2,026
2,019
2,011
2,003
1,996
1,988
1,981
1,973
1,966
1,958
30,920
30,940
2,035
2,028
2,020
2,013
2,005
1,998
1,990
1,982
1,975
1,967
1,960
30,940
30,960
2,037
2,029
2,022
2,014
2,007
1,999
1,992
1,984
1,977
1,969
1,961
30,960
30,980
2,038
2,031
2,023
2,016
2,008
2,001
1,993
1,986
1,978
1,971
1,963
30,980
31,000
2,040
2,032
2,025
2,017
2,010
2,002
1,995
1,987
1,980
1,972
1,965
31,000 & over
2,041
2,033
2,026
2,018
2,011
2,003
1,996
1,988
1,980
1,973
1,965
7.9% of excess over $31,000 plus
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-191
0
1
2
3
4
5
6
7
8
9
10
or more
0
50
0
0
0
0
0
0
0
0
0
0
0
50
60
1
1
1
0
0
0
0
0
0
0
0
60
70
1
1
1
1
1
1
0
0
0
0
0
70
80
2
1
1
1
1
1
1
1
1
0
0
80
90
2
2
2
2
1
1
1
1
1
1
1
90
100
3
3
2
2
2
2
2
1
1
1
1
100
110
3
3
3
3
3
2
2
2
2
2
1
110
120
4
4
4
3
3
3
3
3
2
2
2
120
130
5
5
4
4
4
4
4
3
3
3
3
130
140
5
5
5
5
5
4
4
4
4
4
3
140
150
6
6
6
6
5
5
5
5
4
4
4
150
160
7
7
6
6
6
6
6
5
5
5
5
160
170
8
7
7
7
7
6
6
6
6
6
5
170
180
8
8
8
8
7
7
7
7
7
6
6
180
190
9
9
9
8
8
8
8
7
7
7
7
190
200
10
10
9
9
9
9
8
8
8
8
7
200
210
10
10
10
10
10
9
9
9
9
8
8
210
220
11
11
11
11
10
10
10
10
9
9
9
220
230
12
12
11
11
11
11
11
10
10
10
10
230
240
13
12
12
12
12
12
11
11
11
11
10
240
250
13
13
13
13
12
12
12
12
12
11
11
250
260
14
14
14
13
13
13
13
12
12
12
12
260
270
15
15
14
14
14
14
13
13
13
13
13
270
280
16
15
15
15
15
14
14
14
14
13
13
280
290
16
16
16
16
15
15
15
15
14
14
14
290
300
17
17
16
16
16
16
16
15
15
15
15
300
310
18
17
17
17
17
17
16
16
16
16
15
310
320
18
18
18
18
17
17
17
17
17
16
16
320
330
19
19
19
18
18
18
18
18
17
17
17
330
340
20
20
19
19
19
19
18
18
18
18
18
340
350
21
20
20
20
20
19
19
19
19
19
18
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Daily PAYROLL PERIOD
For Calendar Year 2027
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-192
0
1
2
3
4
5
6
7
8
9
10
or more
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Daily PAYROLL PERIOD
For Calendar Year 2027
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
350
360
21
21
21
21
20
20
20
20
19
19
19
360
370
22
22
22
21
21
21
21
20
20
20
20
370
380
23
23
22
22
22
22
21
21
21
21
20
380
390
24
23
23
23
23
22
22
22
22
21
21
390
400
24
24
24
24
23
23
23
23
22
22
22
400
410
25
25
25
24
24
24
24
23
23
23
23
410
420
26
26
25
25
25
25
24
24
24
24
23
420
430
27
26
26
26
26
25
25
25
25
24
24
430
440
27
27
27
27
26
26
26
26
25
25
25
440
450
28
28
28
27
27
27
27
26
26
26
26
450
460
29
29
28
28
28
28
27
27
27
27
26
460
470
30
29
29
29
29
28
28
28
28
27
27
470
480
30
30
30
30
29
29
29
29
28
28
28
480
490
31
31
31
30
30
30
30
29
29
29
29
490
500
32
32
31
31
31
31
30
30
30
30
30
500
510
33
32
32
32
32
31
31
31
31
31
30
510
520
34
33
33
33
33
32
32
32
32
31
31
520
530
34
34
34
34
33
33
33
33
32
32
32
530
540
35
35
35
34
34
34
34
33
33
33
33
540
550
36
36
35
35
35
35
34
34
34
34
33
550 & over
36
36
36
36
35
35
35
35
34
34
34
7.9% of excess over $550 plus
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-193
0
1
2
3
4
5
6
7
8
9
10
or more
0
50
0
0
0
0
0
0
0
0
0
0
0
50
60
1
1
1
0
0
0
0
0
0
0
0
60
70
1
1
1
1
1
1
0
0
0
0
0
70
80
1
1
1
1
1
1
1
1
1
0
0
80
90
1
1
1
1
1
1
1
1
1
1
1
90
100
1
1
1
1
1
1
1
1
1
1
1
100
110
2
1
1
1
1
1
1
1
1
1
1
110
120
2
2
2
2
1
1
1
1
1
1
1
120
130
2
2
2
2
2
2
2
1
1
1
1
130
140
3
3
3
2
2
2
2
2
2
2
2
140
150
3
3
3
3
3
3
2
2
2
2
2
150
160
4
4
4
4
3
3
3
3
3
2
2
160
170
5
5
4
4
4
4
4
3
3
3
3
170
180
5
5
5
5
5
4
4
4
4
4
3
180
190
6
6
6
5
5
5
5
5
4
4
4
190
200
7
6
6
6
6
6
5
5
5
5
5
200
210
7
7
7
7
7
6
6
6
6
6
5
210
220
8
8
8
7
7
7
7
7
6
6
6
220
230
9
8
8
8
8
8
7
7
7
7
7
230
240
9
9
9
9
9
8
8
8
8
7
7
240
250
10
10
10
9
9
9
9
9
8
8
8
250
260
11
11
10
10
10
10
9
9
9
9
9
260
270
11
11
11
11
11
10
10
10
10
9
9
270
280
12
12
12
11
11
11
11
11
10
10
10
280
290
13
13
12
12
12
12
11
11
11
11
11
290
300
14
13
13
13
13
12
12
12
12
12
11
300
310
14
14
14
14
13
13
13
13
12
12
12
310
320
15
15
15
14
14
14
14
13
13
13
13
320
330
16
15
15
15
15
15
14
14
14
14
13
330
340
16
16
16
16
16
15
15
15
15
14
14
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Daily PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-194
0
1
2
3
4
5
6
7
8
9
10
or more
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Daily PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
340
350
17
17
17
16
16
16
16
16
15
15
15
350
360
18
18
17
17
17
17
16
16
16
16
16
360
370
19
18
18
18
18
17
17
17
17
17
16
370
380
19
19
19
19
18
18
18
18
17
17
17
380
390
20
20
20
19
19
19
19
18
18
18
18
390
400
21
21
20
20
20
20
19
19
19
19
18
400
410
21
21
21
21
21
20
20
20
20
19
19
410
420
22
22
22
21
21
21
21
21
20
20
20
420
430
23
23
22
22
22
22
22
21
21
21
21
430
440
24
23
23
23
23
22
22
22
22
22
21
440
450
24
24
24
24
23
23
23
23
23
22
22
450
460
25
25
25
24
24
24
24
23
23
23
23
460
470
26
26
25
25
25
25
24
24
24
24
24
470
480
26
26
26
26
26
25
25
25
25
24
24
480
490
27
27
27
27
26
26
26
26
25
25
25
490
500
28
28
27
27
27
27
27
26
26
26
26
500
510
29
28
28
28
28
28
27
27
27
27
26
510
520
29
29
29
29
28
28
28
28
28
27
27
520
530
30
30
30
29
29
29
29
29
28
28
28
530
540
31
31
30
30
30
30
29
29
29
29
29
540
550
32
31
31
31
31
30
30
30
30
29
29
550
560
32
32
32
32
31
31
31
31
30
30
30
560
570
33
33
33
32
32
32
32
31
31
31
31
570
580
34
33
33
33
33
33
32
32
32
32
31
580
590
34
34
34
34
34
33
33
33
33
32
32
590
600
35
35
35
34
34
34
34
34
33
33
33
600
610
36
36
35
35
35
35
34
34
34
34
34
610
620
37
36
36
36
36
35
35
35
35
35
34
620
630
37
37
37
37
36
36
36
36
35
35
35
630
640
38
38
38
37
37
37
37
36
36
36
36
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-195
0
1
2
3
4
5
6
7
8
9
10
or more
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Daily PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
640
650
39
39
38
38
38
38
37
37
37
37
36
650
660
39
39
39
39
39
38
38
38
38
37
37
660
670
40
40
40
39
39
39
39
39
38
38
38
670
680
41
41
40
40
40
40
40
39
39
39
39
680
690
42
41
41
41
41
40
40
40
40
40
39
690
700
42
42
42
42
41
41
41
41
41
40
40
700
710
43
43
43
42
42
42
42
41
41
41
41
710
720
44
44
43
43
43
43
42
42
42
42
42
720
730
45
44
44
44
44
43
43
43
43
42
42
730
740
45
45
45
45
44
44
44
44
43
43
43
740
750
46
46
46
45
45
45
45
44
44
44
44
750
760
47
47
46
46
46
46
45
45
45
45
44
760
770
48
47
47
47
47
46
46
46
46
45
45
770
780
48
48
48
48
47
47
47
47
46
46
46
780
790
49
49
49
48
48
48
48
47
47
47
47
790
800
50
50
49
49
49
49
48
48
48
48
48
800
810
51
50
50
50
50
49
49
49
49
49
48
810
820
51
51
51
51
50
50
50
50
50
49
49
820
830
52
52
52
51
51
51
51
51
50
50
50
830
840
53
53
52
52
52
52
52
51
51
51
51
840
850
54
53
53
53
53
53
52
52
52
52
51
850
860
54
54
54
54
54
53
53
53
53
52
52
860
870
55
55
55
55
54
54
54
54
53
53
53
870
880
56
56
56
55
55
55
55
54
54
54
54
880
890
57
57
56
56
56
56
55
55
55
55
54
890
900
58
57
57
57
57
56
56
56
56
55
55
900
910
58
58
58
58
57
57
57
57
56
56
56
910
920
59
59
59
58
58
58
58
57
57
57
57
920
930
60
60
59
59
59
59
58
58
58
58
57
930
940
61
60
60
60
60
59
59
59
59
58
58
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-196
0
1
2
3
4
5
6
7
8
9
10
or more
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Daily PAYROLL PERIOD
For Calendar Year 2027
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
940
950
61
61
61
61
60
60
60
60
59
59
59
950
960
62
62
62
61
61
61
61
60
60
60
60
960
970
63
63
62
62
62
62
61
61
61
61
60
970
980
64
63
63
63
63
62
62
62
62
61
61
980
990
64
64
64
64
63
63
63
63
62
62
62
990
1,000
65
65
65
64
64
64
64
63
63
63
63
1,000
1,010
66
66
65
65
65
65
64
64
64
64
63
1,010
1,020
67
67
66
66
66
66
65
65
65
65
64
1,020
1,030
68
67
67
67
67
66
66
66
66
65
65
1,030
1,040
68
68
68
68
67
67
67
67
66
66
66
1,040
1,050
69
69
69
68
68
68
68
67
67
67
67
1,050
1,060
70
70
69
69
69
69
68
68
68
68
67
1,060
1,070
71
70
70
70
70
69
69
69
69
68
68
1,070
1,080
72
71
71
71
71
70
70
70
70
69
69
1,080
1,090
72
72
72
72
71
71
71
71
70
70
70
1,090
1,100
73
73
73
72
72
72
72
71
71
71
71
1,100 & over
73
73
73
73
72
72
72
72
71
71
71
7.9% of excess over $1,100 plus
Appendix 2: Income Tax Withholding Tables for Tax Year 2027
(June 30, 2025)
C-197
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-1
PART 1
ANNUALIZED INCOME TAX WITHHOLDING
Value of each regular withholding allowance...................................$1,144
Extra lump sum withholding allowance amount...............................$5,100
Annualized Income Tax Withholding: You may determine the tax to be withheld on the basis of annualized
wages (using the tax computation method for annual payroll periods), then prorate the tax on the basis of
the payroll period actually used. Employers with more than one payroll period (for instance, part-timers paid
weekly; full-timers paid semi-monthly) may find this method helpful for conserving computer memory
capacity. Only the annual rates below, wage brackets and allowance values need to be stored.
Example: An employee who is single and has only one job, is paid $500 a week. He claims three withholding
allowances (one personal exemption, an allowance since he is single and has only one job, and an
allowance for his estimated itemized deductions) on the Employee’s Withholding Allowance and Status
Certificate (Form HW-4) on file with you.
1.
Multiply weekly wage of $500 x 52 weeks to determine annual wage ………….. $ 26,000.00
2.
Regular withholding allowances ($1,144 x 3) ......………………………………….. $ 3,432.00
3.
Extra lump sum withholding allowance amount ….…………………………….….. $ 5,100.00
4.
Amount subject to withholding (line 1 minus line 2 and line 3) …………………… $ 17,468.00
5.
Compute withholding tax on $17,468 using the WITHHOLDING TAX RATES
below for a single person, annual payroll period:
Tax on first $14,400 …………………………………………………………………… $ 202.00
Tax on remaining $3,068 at 3.2% ………………………………………………….... $ 98.18
Annual withholding tax ………………………………………………………………... $ 300.18
6.
Compute Weekly withholding tax ($300.18 /52 weeks) …………………………… $ 5.77
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-2
ANNUAL PAYROLL PERIOD
$1,144
$5,100
A. Single Persons - Including Unmarried Heads of Household
Over
$0
$14,400
1.40% of the excess over
$0
$14,400
$19,200
$202.00 plus
3.20% of the excess over
$14,400
$19,200
$24,000
$355.00 plus
5.50% of the excess over
$19,200
$24,000
$36,000
$619.00 plus
6.40% of the excess over
$24,000
$36,000
$48,000
$1,387.00 plus
6.80% of the excess over
$36,000
$48,000
$125,000
$2,203.00 plus
7.20% of the excess over
$48,000
$125,000
$175,000
$7,747.00 plus
7.60% of the excess over
$125,000
$175,000
$11,547.00 plus
7.90% of the excess over
$175,000
B. Married Persons
Over
$0
$28,800
1.40% of the excess over
$0
$28,800
$38,400
$403.00 plus
3.20% of the excess over
$28,800
$38,400
$48,000
$710.00 plus
5.50% of the excess over
$38,400
$48,000
$72,000
$1,238.00 plus
6.40% of the excess over
$48,000
$72,000
$96,000
$2,774.00 plus
6.80% of the excess over
$72,000
$96,000
$250,000
$4,406.00 plus
7.20% of the excess over
$96,000
$250,000
$350,000
$15,494.00 plus
7.60% of the excess over
$250,000
$350,000
$23,094.00 plus
7.90% of the excess over
$350,000
..............................................................
...................................
...................................
...................................
...................................
If the amount of wages (after
subtracting withholding allowances) is:
...................................
...................................
...................................
...................................
...................................
But not over
If the amount of wages (after
subtracting withholding allowances) is:
The amount of income tax to be withheld shall be:
The amount of income tax to be withheld shall be:
...................................
...................................
But not over
...................................
...................................
..............................................................
...................................
Value of each regular withholding allowance …................................................
Extra lump sum withholding allowance amount …................................................
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-3
PART 2
ALTERNATIVE METHOD OF COMPUTING TAX TO BE WITHHELD, UNLESS THE
ANNUALIZED METHOD OR WITHHOLDING TABLES ARE USED.
WEEKLY PAYROLL PERIOD
Value of each regular withholding allowance .................................. $22.00
Extra lump sum withholding allowance amount .............................. $98.08
If the period is weekly, proceed as follows:
Step 1. Deduct from the total wage for the period an amount for the withholding allowance equal to the number
of allowances claimed times $22.00.
a.
If employee claims no allowance (zero), no deduction is made. The total wage is used in
computing the amount of tax to be withheld.
b.
If employee claims one allowance, deduct $22.00; if two, deduct $44.00; if three, deduct
$66.00; and so forth.
c.
Deduct the extra lump sum withholding allowance amount of $98.08.
(If balance is negative, employee’s wage is fully exempt).
Step 2. Use the amount of wages arrived at in Step 1 to apply the rates shown in A & B below. If employee is
single — unmarried head of household, A applies; if employee is married, B applies.
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-4
WEEKLY PAYROLL PERIOD
Value of each regular withholding allowance............................................................. $22.00
Extra lump sum withholding allowance amount ......................................................... $98.08
A. Single Persons - Including Unmarried Heads of Household
Over
$0
$277
1.40% of the excess over
$0
$277
$369
$3.88 plus
3.20% of the excess over
$277
$369
$462
$6.82 plus
5.50% of the excess over
$369
$462
$692
$11.94 plus
6.40% of the excess over
$462
$692
$923
$26.66 plus
6.80% of the excess over
$692
$923
$2,404
$42.37 plus
7.20% of the excess over
$923
$2,404
$3,365
$149.00 plus
7.60% of the excess over
$2,404
$3,365
$222.04 plus
7.90% of the excess over
$3,365
B. Married Persons
Over
$0
$554
1.40% of the excess over
$0
$554
$738
$7.76 plus
3.20% of the excess over
$554
$738
$923
$13.65 plus
5.50% of the excess over
$738
$923
$1,385
$23.83 plus
6.40% of the excess over
$923
$1,385
$1,846
$53.40 plus
6.80% of the excess over
$1,385
$1,846
$4,808
$84.75 plus
7.20% of the excess over
$1,846
$4,808
$6,731
$298.01 plus
7.60% of the excess over
$4,808
$6,731
$444.16 plus
7.90% of the excess over
$6,731
...........................................................
...................................
...................................
...................................
But not over
...................................
...................................
...................................
...................................
If the amount of wages (after
subtracting withholding allowances) is:
The amount of income tax to be withheld shall be:
The amount of income tax to be withheld shall be:
...................................
...................................
...................................
...................................
If the amount of wages (after
subtracting withholding allowances) is:
But not over
...................................
...................................
...........................................................
...................................
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-5
BIWEEKLY PAYROLL PERIOD
Value of each regular withholding allowance .................................. $ 44.00
Extra lump sum withholding allowance amount .............................. $196.15
If the period is biweekly, proceed as follows:
Step 1. Deduct from the total wage for the period an amount for the withholding allowance equal to the number
of allowances claimed times $44.00.
a. If employee claims no allowance (zero), no deduction is made. The total wage is used in
computing the amount of tax to be withheld.
b. If employee claims one allowance, deduct $44.00; if two, deduct $88.00; if three, deduct
$132.00; and so forth.
c. Deduct the extra lump sum withholding allowance amount of $196.15.
(If balance is negative, employee’s wage is fully exempt).
Step 2. Use the amount of wages arrived at in Step 1 to apply the rates shown in A & B below. If employee is
single — unmarried head of household, A applies; if employee is married, B applies.
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-6
BIWEEKLY PAYROLL PERIOD
Value of each regular withholding allowance …......................................
$ 44.00
Extra lump sum withholding allowance amount …..................................
$196.15
A. Single Persons - Including Unmarried Heads of Household
Over
$0
$554
1.40% of the excess over
$0
$554
$738
$7.76 plus
3.20% of the excess over
$554
$738
$923
$13.65 plus
5.50% of the excess over
$738
$923
$1,385
$23.83 plus
6.40% of the excess over
$923
$1,385
$1,846
$53.40 plus
6.80% of the excess over
$1,385
$1,846
$4,808
$84.75 plus
7.20% of the excess over
$1,846
$4,808
$6,731
$298.01 plus
7.60% of the excess over
$4,808
$6,731
$444.16 plus
7.90% of the excess over
$6,731
B. Married Persons
Over
$0
$1,108
1.40% of the excess over
$0
$1,108
$1,477
$15.51 plus
3.20% of the excess over
$1,108
$1,477
$1,846
$27.32 plus
5.50% of the excess over
$1,477
$1,846
$2,769
$47.62 plus
6.40% of the excess over
$1,846
$2,769
$3,692
$106.69 plus
6.80% of the excess over
$2,769
$3,692
$9,615
$169.45 plus
7.20% of the excess over
$3,692
$9,615
$13,462
$595.91 plus
7.60% of the excess over
$9,615
$13,462
$888.28 plus
7.90% of the excess over
$13,462
...........................................................
...................................
...................................
...................................
...................................
If the amount of wages (after
subtracting withholding allowances) is:
...................................
...................................
...................................
...................................
...................................
But not over
If the amount of wages (after
subtracting withholding allowances) is:
The amount of income tax to be withheld shall be:
The amount of income tax to be withheld shall be:
...................................
...................................
But not over
...................................
...................................
...........................................................
...................................
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-7
SEMIMONTHLY PAYROLL PERIOD
Value of each regular withholding allowance .................................. $ 47.67
Extra lump sum withholding allowance amount .............................. $212.50
If the period is semimonthly, proceed as follows:
Step 1. Deduct from the total wage for the period an amount for the withholding allowance equal to the number
of allowances claimed times $47.67.
a. If employee claims no allowance (zero), no deduction is made. The total wage is used in
computing the amount of tax to be withheld.
b. If employee claims one allowance, deduct $47.67; if two, deduct $95.34; if three, deduct
$143.01; and so forth.
c. Deduct the extra lump sum withholding allowance amount of $212.50.
(If balance is negative, employee’s wage is fully exempt).
Step 2. Use the amount of wages arrived at in Step 1 to apply the rates shown in A & B below. If employee is
single — unmarried head of household, A applies; if employee is married, B applies.
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-8
SEMIMONTHLY PAYROLL PERIOD
Value of each regular withholding allowance …......................................
$ 47.67
Extra lump sum withholding allowance amount …..................................
$212.50
A. Single Persons - Including Unmarried Heads of Household
Over
$0
$600
1.40% of the excess over
$0
$600
$800
$8.40 plus
3.20% of the excess over
$600
$800
$1,000
$14.80 plus
5.50% of the excess over
$800
$1,000
$1,500
$25.80 plus
6.40% of the excess over
$1,000
$1,500
$2,000
$57.80 plus
6.80% of the excess over
$1,500
$2,000
$5,208
$91.80 plus
7.20% of the excess over
$2,000
$5,208
$7,292
$322.78 plus
7.60% of the excess over
$5,208
$7,292
$481.16 plus
7.90% of the excess over
$7,292
B. Married Persons
Over
$0
$1,200
1.40% of the excess over
$0
$1,200
$1,600
$16.80 plus
3.20% of the excess over
$1,200
$1,600
$2,000
$29.60 plus
5.50% of the excess over
$1,600
$2,000
$3,000
$51.60 plus
6.40% of the excess over
$2,000
$3,000
$4,000
$115.60 plus
6.80% of the excess over
$3,000
$4,000
$10,417
$183.60 plus
7.20% of the excess over
$4,000
$10,417
$14,583
$645.62 plus
7.60% of the excess over
$10,417
$14,583
$962.24 plus
7.90% of the excess over
$14,583
...........................................................
...................................
...................................
...................................
But not over
...................................
...................................
...................................
...................................
If the amount of wages (after
subtracting withholding allowances) is:
The amount of income tax to be withheld shall be:
The amount of income tax to be withheld shall be:
...................................
...................................
...................................
...................................
If the amount of wages (after
subtracting withholding allowances) is:
But not over
...................................
...................................
...........................................................
...................................
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-9
MONTHLY PAYROLL PERIOD
Value of each regular withholding allowance ……………………… ....... $ 95.33
Extra lump sum withholding allowance amount ..................................... $425.00
If the period is monthly, proceed as follows:
Step 1. Deduct from the total wage for the period an amount for the withholding allowance equal to the number of
allowances claimed times $95.33.
a.
If employee claims no allowance (zero), no deduction is made. The total wage is used in computing
the amount of tax to be withheld.
b.
If employee claims one allowance, deduct $95.33; if two, deduct $190.66; if three, deduct
$285.99; and so forth.
c.
Deduct the extra lump sum withholding allowance amount of $425.00.
(If balance is negative, employee’s wage is fully exempt).
Step 2. Use the amount of wages arrived at in Step 1 to apply the rates shown in A & B below. If employee is single —
unmarried head of household, A applies; if employee is married, B applies.
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-10
MONTHLY PAYROLL PERIOD
Value of each regular withholding allowance …......................................
$ 95.33
Extra lump sum withholding allowance amount …..................................
$425.00
A. Single Persons - Including Unmarried Heads of Household
Over
$0
$1,200
1.40% of the excess over
$0
$1,200
$1,600
$16.80 plus
3.20% of the excess over
$1,200
$1,600
$2,000
$29.60 plus
5.50% of the excess over
$1,600
$2,000
$3,000
$51.60 plus
6.40% of the excess over
$2,000
$3,000
$4,000
$115.60 plus
6.80% of the excess over
$3,000
$4,000
$10,417
$183.60 plus
7.20% of the excess over
$4,000
$10,417
$14,583
$645.62 plus
7.60% of the excess over
$10,417
$14,583
$962.24 plus
7.90% of the excess over
$14,583
B. Married Persons
Over
$0
$2,400
1.40% of the excess over
$0
$2,400
$3,200
$33.60 plus
3.20% of the excess over
$2,400
$3,200
$4,000
$59.20 plus
5.50% of the excess over
$3,200
$4,000
$6,000
$103.20 plus
6.40% of the excess over
$4,000
$6,000
$8,000
$231.20 plus
6.80% of the excess over
$6,000
$8,000
$20,833
$367.20 plus
7.20% of the excess over
$8,000
$20,833
$29,167
$1,291.18 plus
7.60% of the excess over
$20,833
$29,167
$1,924.56 plus
7.90% of the excess over
$29,167
...........................................................
...................................
...................................
...................................
...................................
If the amount of wages (after
subtracting withholding allowances) is:
...................................
...................................
...................................
...................................
...................................
But not over
If the amount of wages (after
subtracting withholding allowances) is:
The amount of income tax to be withheld shall be:
The amount of income tax to be withheld shall be:
...................................
...................................
But not over
...................................
...................................
...........................................................
...................................
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-11
DAILY OR MISCELLANEOUS PAYROLL PERIOD
Value of each regular withholding allowance ......................................... $ 3.13
Extra lump sum withholding allowance amount ..................................... $13.97
If the period is daily or miscellaneous, or if there is no payroll period using the daily wage, or the average wage per day,
as instructed, proceed as follows:
Step 1. Deduct from the total wage for the period an amount for the withholding allowance equal to the number of
allowances claimed times $3.13.
a.
If employee claims no allowance (zero), no deduction is made. The total wage is used in computing
the amount of tax to be withheld.
b.
If employee claims one allowance, deduct $3.13; if two, deduct $6.26; if three, deduct $9.39; and so forth.
c.
Deduct the extra lump sum withholding allowance amount of $13.97.
(If balance is negative, employee’s wage is fully exempt).
Step 2. Use the amount of wages arrived at in Step 1 to apply the rates shown in A & B below. If employee is single —
unmarried head of household, A applies; if employee is married, B applies.
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-12
DAILY OR MISCELLANEOUS PAYROLL PERIOD
Value of each regular withholding allowance............................................................. $ 3.13
Extra lump sum withholding allowance amount ......................................................... $13.97
A. Single Persons - Including Unmarried Heads of Household
Over
$0
$39
1.40% of the excess over
$0
$39
$53
$0.55 plus
3.20% of the excess over
$39
$53
$66
$1.00 plus
5.50% of the excess over
$53
$66
$99
$1.72 plus
6.40% of the excess over
$66
$99
$132
$3.83 plus
6.80% of the excess over
$99
$132
$342
$6.07 plus
7.20% of the excess over
$132
$342
$479
$21.19 plus
7.60% of the excess over
$342
$479
$31.60 plus
7.90% of the excess over
$479
B. Married Persons
Over
$0
$79
1.40% of the excess over
$0
$79
$105
$1.11 plus
3.20% of the excess over
$79
$105
$132
$1.94 plus
5.50% of the excess over
$105
$132
$197
$3.43 plus
6.40% of the excess over
$132
$197
$263
$7.59 plus
6.80% of the excess over
$197
$263
$685
$12.08 plus
7.20% of the excess over
$263
$685
$959
$42.46 plus
7.60% of the excess over
$685
$959
$63.28 plus
7.90% of the excess over
$959
...........................................................
...................................
If the amount of wages (after
subtracting withholding allowances) is:
But not over
...................................
...................................
The amount of income tax to be withheld shall be:
The amount of income tax to be withheld shall be:
...................................
...................................
...........................................................
...................................
...................................
...................................
...................................
If the amount of wages (after
subtracting withholding allowances) is:
...................................
...................................
...................................
...................................
...................................
But not over
0
1
2
3
4
5
6
7
8
9
10
or more
0
140
0
0
0
0
0
0
0
0
0
0
0
140
160
1
0
0
0
0
0
0
0
0
0
0
160
180
1
1
0
0
0
0
0
0
0
0
0
180
200
1
1
1
0
0
0
0
0
0
0
0
200
220
2
1
1
1
0
0
0
0
0
0
0
220
240
2
2
1
1
1
0
0
0
0
0
0
240
260
2
2
2
1
1
1
0
0
0
0
0
260
280
2
2
2
1
1
1
1
0
0
0
0
280
300
3
2
2
2
1
1
1
1
0
0
0
300
320
3
3
2
2
2
1
1
1
1
0
0
320
340
3
3
3
2
2
2
1
1
1
0
0
340
360
4
3
3
3
2
2
2
1
1
1
0
360
380
4
3
3
3
3
2
2
2
1
1
1
380
400
4
4
3
3
3
3
2
2
2
1
1
400
420
5
4
4
3
3
3
3
2
2
2
1
420
440
6
5
4
4
3
3
3
2
2
2
2
440
460
6
6
5
4
4
3
3
3
2
2
2
460
480
7
6
6
5
4
4
3
3
3
2
2
480
500
8
7
6
5
5
4
4
3
3
3
2
500
520
9
8
7
6
5
5
4
4
3
3
3
520
540
10
9
8
7
6
5
5
4
4
3
3
540
560
11
10
9
8
7
6
5
5
4
4
3
560
580
13
11
10
9
8
7
6
5
4
4
4
580
600
14
12
11
10
9
8
7
6
5
4
4
600
620
15
14
12
11
10
9
7
6
6
5
4
620
640
16
15
14
12
11
10
9
7
6
6
5
640
660
18
16
15
13
12
11
10
8
7
6
6
660
680
19
18
16
15
13
12
11
10
8
7
6
680
700
20
19
17
16
15
13
12
11
9
8
7
Weekly PAYROLL PERIOD
For Calendar Year 2028
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-13
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2028
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
700
720
22
20
19
17
16
14
13
12
11
9
8
720
740
23
21
20
19
17
16
14
13
12
10
9
740
760
24
23
21
20
18
17
16
14
13
11
10
760
780
25
24
23
21
20
18
17
16
14
13
11
780
800
27
25
24
22
21
20
18
17
15
14
13
800
820
28
27
25
24
22
21
19
18
17
15
14
820
840
29
28
26
25
24
22
21
19
18
17
15
840
860
31
29
28
26
25
23
22
21
19
18
16
860
880
32
31
29
28
26
25
23
22
21
19
18
880
900
33
32
30
29
27
26
25
23
22
20
19
900
920
35
33
32
30
29
27
26
24
23
22
20
920
940
36
35
33
32
30
29
27
26
24
23
22
940
960
38
36
35
33
32
30
29
27
26
24
23
960
980
39
37
36
34
33
31
30
28
27
26
24
980
1,000
40
39
37
36
34
33
31
30
28
27
25
1,000
1,020
42
40
39
37
36
34
33
31
30
28
27
1,020
1,040
43
41
40
38
37
35
34
33
31
30
28
1,040
1,060
44
43
41
40
38
37
35
34
32
31
29
1,060
1,080
46
44
43
41
40
38
37
35
34
32
31
1,080
1,100
47
46
44
43
41
40
38
37
35
34
32
1,100
1,120
49
47
46
44
42
41
39
38
36
35
33
1,120
1,140
50
49
47
45
44
42
41
39
38
36
35
1,140
1,160
52
50
48
47
45
44
42
41
39
38
36
1,160
1,180
53
52
50
48
47
45
44
42
41
39
38
1,180
1,200
55
53
51
50
48
47
45
43
42
40
39
1,200
1,220
56
54
53
51
50
48
46
45
43
42
40
1,220
1,240
57
56
54
53
51
49
48
46
45
43
42
1,240
1,260
59
57
56
54
53
51
49
48
46
45
43
1,260
1,280
60
59
57
56
54
52
51
49
48
46
44
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-14
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2028
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
1,280
1,300
62
60
59
57
55
54
52
51
49
47
46
1,300
1,320
63
62
60
58
57
55
54
52
51
49
47
1,320
1,340
65
63
61
60
58
57
55
54
52
50
49
1,340
1,360
66
64
63
61
60
58
57
55
53
52
50
1,360
1,380
67
66
64
63
61
60
58
56
55
53
52
1,380
1,400
69
67
66
64
63
61
59
58
56
55
53
1,400
1,420
70
69
67
66
64
62
61
59
58
56
55
1,420
1,440
72
70
69
67
65
64
62
61
59
58
56
1,440
1,460
73
72
70
69
67
65
64
62
61
59
57
1,460
1,480
75
73
72
70
68
67
65
64
62
60
59
1,480
1,500
76
75
73
71
70
68
67
65
63
62
60
1,500
1,520
78
76
74
73
71
70
68
66
65
63
62
1,520
1,540
79
77
76
74
73
71
70
68
66
65
63
1,540
1,560
80
79
77
76
74
73
71
69
68
66
65
1,560
1,580
82
80
79
77
76
74
72
71
69
68
66
1,580
1,600
83
82
80
79
77
75
74
72
71
69
67
1,600
1,620
85
83
82
80
78
77
75
74
72
71
69
1,620
1,640
86
85
83
81
80
78
77
75
74
72
70
1,640
1,660
88
86
84
83
81
80
78
77
75
73
72
1,660
1,680
89
88
86
84
83
81
80
78
76
75
73
1,680
1,700
91
89
87
86
84
83
81
79
78
76
75
1,700
1,720
92
90
89
87
86
84
82
81
79
78
76
1,720
1,740
93
92
90
89
87
85
84
82
81
79
78
1,740
1,760
95
93
92
90
89
87
85
84
82
81
79
1,760
1,780
96
95
93
92
90
88
87
85
84
82
80
1,780
1,800
98
96
95
93
91
90
88
87
85
83
82
1,800
1,820
99
98
96
94
93
91
90
88
87
85
83
1,820
1,840
101
99
97
96
94
93
91
90
88
86
85
1,840
1,860
102
100
99
97
96
94
93
91
89
88
86
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-15
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2028
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
1,860
1,880
103
102
100
99
97
96
94
92
91
89
88
1,880
1,900
105
103
102
100
99
97
95
94
92
91
89
1,900
1,920
106
105
103
102
100
98
97
95
94
92
91
1,920
1,940
108
106
105
103
101
100
98
97
95
94
92
1,940
1,960
109
108
106
105
103
101
100
98
97
95
93
1,960
1,980
111
109
108
106
104
103
101
100
98
96
95
1,980
2,000
112
111
109
107
106
104
103
101
99
98
96
2,000
2,020
114
112
110
109
107
106
104
102
101
99
98
2,020
2,040
115
113
112
110
109
107
106
104
102
101
99
2,040
2,060
116
115
113
112
110
109
107
105
104
102
101
2,060
2,080
118
116
115
113
112
110
108
107
105
104
102
2,080
2,100
119
118
116
115
113
111
110
108
107
105
103
2,100
2,120
121
119
118
116
114
113
111
110
108
107
105
2,120
2,140
122
121
119
117
116
114
113
111
110
108
106
2,140
2,160
124
122
120
119
117
116
114
113
111
109
108
2,160
2,180
125
124
122
120
119
117
116
114
112
111
109
2,180
2,200
127
125
123
122
120
119
117
115
114
112
111
2,200
2,220
128
126
125
123
122
120
118
117
115
114
112
2,220
2,240
129
128
126
125
123
121
120
118
117
115
114
2,240
2,260
131
129
128
126
125
123
121
120
118
117
115
2,260
2,280
132
131
129
128
126
124
123
121
120
118
116
2,280
2,300
134
132
131
129
127
126
124
123
121
119
118
2,300
2,320
135
134
132
130
129
127
126
124
123
121
119
2,320
2,340
137
135
133
132
130
129
127
126
124
122
121
2,340
2,360
138
136
135
133
132
130
129
127
125
124
122
2,360
2,380
139
138
136
135
133
132
130
128
127
125
124
2,380
2,400
141
139
138
136
135
133
131
130
128
127
125
2,400
2,420
142
141
139
138
136
134
133
131
130
128
127
2,420
2,440
144
142
141
139
137
136
134
133
131
130
128
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-16
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2028
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
2,440
2,460
145
144
142
141
139
137
136
134
133
131
129
2,460
2,480
147
145
144
142
140
139
137
136
134
132
131
2,480
2,500
148
147
145
143
142
140
139
137
135
134
132
2,500
2,520
150
148
146
145
143
142
140
138
137
135
134
2,520
2,540
151
149
148
146
145
143
142
140
138
137
135
2,540
2,560
153
151
149
148
146
145
143
141
140
138
137
2,560
2,580
154
152
151
149
148
146
144
143
141
140
138
2,580
2,600
156
154
152
151
149
147
146
144
143
141
139
2,600
2,620
157
156
154
152
151
149
147
146
144
143
141
2,620
2,640
159
157
155
154
152
150
149
147
146
144
142
2,640
2,660
160
159
157
155
154
152
150
149
147
145
144
2,660
2,680
162
160
158
157
155
153
152
150
148
147
145
2,680
2,700
163
162
160
158
157
155
153
152
150
148
147
2,700
2,720
165
163
161
160
158
156
155
153
151
150
148
2,720
2,740
166
165
163
161
160
158
156
155
153
151
150
2,740
2,760
168
166
164
163
161
159
158
156
154
153
151
2,760
2,780
169
168
166
164
163
161
159
158
156
154
153
2,780
2,800
171
169
168
166
164
163
161
159
158
156
154
2,800
2,820
172
171
169
167
166
164
162
161
159
157
156
2,820
2,840
174
172
171
169
167
166
164
162
161
159
157
2,840
2,860
175
174
172
170
169
167
165
164
162
160
159
2,860
2,880
177
175
174
172
170
169
167
165
164
162
160
2,880
2,900
178
177
175
173
172
170
168
167
165
163
162
2,900
2,920
180
178
177
175
173
172
170
168
167
165
163
2,920
2,940
182
180
178
177
175
173
171
170
168
166
165
2,940
2,960
183
181
180
178
176
175
173
171
170
168
166
2,960
2,980
185
183
181
180
178
176
175
173
171
170
168
2,980
3,000
186
184
183
181
179
178
176
174
173
171
169
3,000
3,020
188
186
184
183
181
179
178
176
174
173
171
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-17
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2028
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
3,020
3,040
189
187
186
184
182
181
179
177
176
174
172
3,040
3,060
191
189
187
186
184
182
181
179
177
176
174
3,060
3,080
192
190
189
187
185
184
182
180
179
177
175
3,080
3,100
194
192
190
189
187
185
184
182
180
179
177
3,100
3,120
195
194
192
190
189
187
185
183
182
180
178
3,120
3,140
197
195
193
192
190
188
187
185
183
182
180
3,140
3,160
198
197
195
193
192
190
188
187
185
183
182
3,160
3,180
200
198
196
195
193
191
190
188
186
185
183
3,180
3,200
201
200
198
196
195
193
191
190
188
186
185
3,200
3,220
203
201
199
198
196
194
193
191
189
188
186
3,220
3,240
204
203
201
199
198
196
194
193
191
189
188
3,240
3,260
206
204
202
201
199
197
196
194
192
191
189
3,260
3,280
207
206
204
202
201
199
197
196
194
192
191
3,280
3,300
209
207
206
204
202
201
199
197
196
194
192
3,300
3,320
210
209
207
205
204
202
200
199
197
195
194
3,320
3,340
212
210
209
207
205
204
202
200
199
197
195
3,340
3,360
213
212
210
208
207
205
203
202
200
198
197
3,360
3,380
215
213
212
210
208
207
205
203
202
200
198
3,380
3,400
216
215
213
211
210
208
206
205
203
201
200
3,400
3,420
218
216
215
213
211
210
208
206
205
203
201
3,420
3,440
220
218
216
215
213
211
209
208
206
204
203
3,440
3,460
221
219
218
216
214
213
211
209
208
206
204
3,460
3,480
223
221
219
218
216
214
213
211
209
208
206
3,480
3,500
224
222
221
219
217
216
214
212
211
209
207
3,500
3,520
226
224
222
221
219
217
216
214
212
211
209
3,520
3,540
227
226
224
222
220
219
217
215
214
212
210
3,540
3,560
229
227
225
224
222
220
219
217
215
214
212
3,560
3,580
230
229
227
225
224
222
220
218
217
215
213
3,580
3,600
232
230
229
227
225
223
222
220
218
217
215
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-18
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2028
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
3,600
3,620
234
232
230
228
227
225
223
221
220
218
216
3,620
3,640
235
233
232
230
228
227
225
223
221
220
218
3,640
3,660
237
235
233
232
230
228
226
225
223
221
220
3,660
3,680
238
237
235
233
231
230
228
226
224
223
221
3,680
3,700
240
238
236
235
233
231
230
228
226
224
223
3,700
3,720
242
240
238
236
235
233
231
229
228
226
224
3,720
3,740
243
241
240
238
236
234
233
231
229
227
226
3,740
3,760
245
243
241
239
238
236
234
233
231
229
227
3,760
3,780
246
245
243
241
239
238
236
234
232
231
229
3,780
3,800
248
246
244
243
241
239
237
236
234
232
230
3,800
3,820
249
248
246
244
242
241
239
237
236
234
232
3,820
3,840
251
249
248
246
244
242
241
239
237
235
234
3,840
3,860
253
251
249
247
246
244
242
240
239
237
235
3,860
3,880
254
252
251
249
247
245
244
242
240
239
237
3,880
3,900
256
254
252
251
249
247
245
244
242
240
238
3,900
3,920
257
256
254
252
250
249
247
245
243
242
240
3,920
3,940
259
257
255
254
252
250
248
247
245
243
242
3,940
3,960
261
259
257
255
254
252
250
248
247
245
243
3,960
3,980
262
260
259
257
255
253
252
250
248
246
245
3,980
4,000
264
262
260
258
257
255
253
252
250
248
246
4,000 & over
264
263
261
259
258
256
254
252
251
249
247
7.9% of excess over $4,000 plus
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-19
0
1
2
3
4
5
6
7
8
9
10
or more
0
140
0
0
0
0
0
0
0
0
0
0
0
140
160
1
0
0
0
0
0
0
0
0
0
0
160
180
1
1
0
0
0
0
0
0
0
0
0
180
200
1
1
1
0
0
0
0
0
0
0
0
200
220
2
1
1
1
0
0
0
0
0
0
0
220
240
2
2
1
1
1
0
0
0
0
0
0
240
260
2
2
2
1
1
1
0
0
0
0
0
260
280
2
2
2
1
1
1
1
0
0
0
0
280
300
3
2
2
2
1
1
1
1
0
0
0
300
320
3
3
2
2
2
1
1
1
1
0
0
320
340
3
3
3
2
2
2
1
1
1
0
0
340
360
4
3
3
3
2
2
2
1
1
1
0
360
380
4
3
3
3
3
2
2
2
1
1
1
380
400
4
4
3
3
3
3
2
2
2
1
1
400
420
4
4
4
3
3
3
3
2
2
2
1
420
440
5
4
4
4
3
3
3
2
2
2
2
440
460
5
5
4
4
4
3
3
3
2
2
2
460
480
5
5
5
4
4
4
3
3
3
2
2
480
500
5
5
5
5
4
4
4
3
3
3
2
500
520
6
5
5
5
5
4
4
4
3
3
3
520
540
6
6
5
5
5
5
4
4
4
3
3
540
560
6
6
6
5
5
5
4
4
4
4
3
560
580
7
6
6
6
5
5
5
4
4
4
4
580
600
7
7
6
6
6
5
5
5
4
4
4
600
620
7
7
7
6
6
6
5
5
5
4
4
620
640
7
7
7
7
6
6
6
5
5
5
4
640
660
8
7
7
7
6
6
6
6
5
5
5
660
680
8
8
7
7
7
6
6
6
6
5
5
680
700
9
8
8
7
7
7
6
6
6
6
5
Weekly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-20
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
700
720
10
9
8
8
7
7
7
6
6
6
5
720
740
10
10
9
8
8
7
7
7
6
6
6
740
760
11
10
9
9
8
8
7
7
7
6
6
760
780
12
11
10
9
9
8
8
7
7
7
6
780
800
12
11
11
10
9
9
8
8
7
7
7
800
820
13
12
11
11
10
9
9
8
8
7
7
820
840
13
13
12
11
11
10
9
9
8
7
7
840
860
14
13
13
12
11
11
10
9
8
8
7
860
880
16
14
13
13
12
11
11
10
9
8
8
880
900
17
15
14
13
13
12
11
10
10
9
8
900
920
18
17
15
14
13
12
12
11
10
10
9
920
940
19
18
16
15
14
13
12
12
11
10
10
940
960
20
19
17
16
15
14
13
12
12
11
10
960
980
21
20
19
17
16
15
14
13
12
12
11
980
1,000
22
21
20
18
17
16
15
14
13
12
12
1,000
1,020
23
22
21
20
18
17
16
15
14
13
12
1,020
1,040
24
23
22
21
19
18
17
16
15
14
13
1,040
1,060
26
24
23
22
21
19
18
17
16
15
13
1,060
1,080
27
26
24
23
22
20
19
18
17
16
14
1,080
1,100
28
27
25
24
23
22
20
19
18
17
16
1,100
1,120
30
28
27
25
24
23
21
20
19
18
17
1,120
1,140
31
29
28
27
25
24
23
21
20
19
18
1,140
1,160
32
31
29
28
26
25
24
22
21
20
19
1,160
1,180
33
32
31
29
28
26
25
24
22
21
20
1,180
1,200
35
33
32
30
29
28
26
25
23
22
21
1,200
1,220
36
35
33
32
30
29
27
26
25
23
22
1,220
1,240
37
36
34
33
32
30
29
27
26
25
23
1,240
1,260
38
37
36
34
33
31
30
29
27
26
24
1,260
1,280
40
38
37
36
34
33
31
30
28
27
26
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-21
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
1,280
1,300
41
40
38
37
35
34
33
31
30
28
27
1,300
1,320
42
41
40
38
37
35
34
32
31
30
28
1,320
1,340
44
42
41
39
38
37
35
34
32
31
30
1,340
1,360
45
43
42
41
39
38
36
35
34
32
31
1,360
1,380
46
45
43
42
41
39
38
36
35
33
32
1,380
1,400
47
46
45
43
42
40
39
38
36
35
33
1,400
1,420
49
47
46
44
43
42
40
39
37
36
35
1,420
1,440
50
49
47
46
44
43
42
40
39
37
36
1,440
1,460
51
50
48
47
46
44
43
41
40
39
37
1,460
1,480
53
51
50
48
47
46
44
43
41
40
38
1,480
1,500
54
52
51
50
48
47
45
44
43
41
40
1,500
1,520
55
54
52
51
49
48
47
45
44
42
41
1,520
1,540
57
55
54
52
51
49
48
47
45
44
42
1,540
1,560
58
56
55
53
52
51
49
48
46
45
44
1,560
1,580
59
58
56
55
53
52
51
49
48
46
45
1,580
1,600
61
59
58
56
55
53
52
50
49
48
46
1,600
1,620
62
61
59
58
56
55
53
52
50
49
47
1,620
1,640
63
62
60
59
57
56
54
53
52
50
49
1,640
1,660
65
63
62
60
59
57
56
54
53
51
50
1,660
1,680
66
65
63
62
60
59
57
56
54
53
51
1,680
1,700
67
66
64
63
61
60
58
57
56
54
53
1,700
1,720
69
67
66
64
63
61
60
58
57
55
54
1,720
1,740
70
69
67
66
64
63
61
60
58
57
55
1,740
1,760
72
70
69
67
66
64
63
61
60
58
57
1,760
1,780
73
71
70
68
67
65
64
62
61
59
58
1,780
1,800
74
73
71
70
68
67
65
64
62
61
59
1,800
1,820
76
74
73
71
70
68
67
65
64
62
61
1,820
1,840
77
75
74
73
71
70
68
67
65
64
62
1,840
1,860
78
77
75
74
72
71
69
68
66
65
63
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-22
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
1,860
1,880
80
78
77
75
74
72
71
69
68
66
65
1,880
1,900
81
80
78
77
75
74
72
71
69
68
66
1,900
1,920
82
81
79
78
76
75
73
72
70
69
67
1,920
1,940
84
82
81
79
78
76
75
73
72
70
69
1,940
1,960
85
84
82
81
79
78
76
75
73
72
70
1,960
1,980
87
85
84
82
81
79
78
76
75
73
72
1,980
2,000
88
86
85
83
82
80
79
77
76
74
73
2,000
2,020
89
88
86
85
83
82
80
79
77
76
74
2,020
2,040
91
89
88
86
85
83
82
80
79
77
76
2,040
2,060
92
91
89
88
86
84
83
81
80
78
77
2,060
2,080
94
92
91
89
87
86
84
83
81
80
78
2,080
2,100
95
94
92
91
89
87
86
84
83
81
80
2,100
2,120
97
95
94
92
90
89
87
86
84
83
81
2,120
2,140
98
97
95
93
92
90
89
87
85
84
82
2,140
2,160
100
98
96
95
93
92
90
88
87
85
84
2,160
2,180
101
99
98
96
95
93
92
90
88
87
85
2,180
2,200
102
101
99
98
96
95
93
91
90
88
87
2,200
2,220
104
102
101
99
98
96
94
93
91
90
88
2,220
2,240
105
104
102
101
99
97
96
94
93
91
89
2,240
2,260
107
105
104
102
100
99
97
96
94
93
91
2,260
2,280
108
107
105
103
102
100
99
97
96
94
92
2,280
2,300
110
108
106
105
103
102
100
99
97
95
94
2,300
2,320
111
110
108
106
105
103
102
100
98
97
95
2,320
2,340
113
111
109
108
106
105
103
101
100
98
97
2,340
2,360
114
112
111
109
108
106
104
103
101
100
98
2,360
2,380
115
114
112
111
109
107
106
104
103
101
100
2,380
2,400
117
115
114
112
111
109
107
106
104
103
101
2,400
2,420
118
117
115
114
112
110
109
107
106
104
102
2,420
2,440
120
118
117
115
113
112
110
109
107
105
104
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-23
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
2,440
2,460
121
120
118
116
115
113
112
110
109
107
105
2,460
2,480
123
121
119
118
116
115
113
112
110
108
107
2,480
2,500
124
122
121
119
118
116
115
113
111
110
108
2,500
2,520
125
124
122
121
119
118
116
114
113
111
110
2,520
2,540
127
125
124
122
121
119
117
116
114
113
111
2,540
2,560
128
127
125
124
122
120
119
117
116
114
113
2,560
2,580
130
128
127
125
123
122
120
119
117
116
114
2,580
2,600
131
130
128
127
125
123
122
120
119
117
115
2,600
2,620
133
131
130
128
126
125
123
122
120
118
117
2,620
2,640
134
133
131
129
128
126
125
123
121
120
118
2,640
2,660
136
134
132
131
129
128
126
124
123
121
120
2,660
2,680
137
135
134
132
131
129
128
126
124
123
121
2,680
2,700
138
137
135
134
132
131
129
127
126
124
123
2,700
2,720
140
138
137
135
134
132
130
129
127
126
124
2,720
2,740
141
140
138
137
135
133
132
130
129
127
125
2,740
2,760
143
141
140
138
136
135
133
132
130
129
127
2,760
2,780
144
143
141
139
138
136
135
133
132
130
128
2,780
2,800
146
144
142
141
139
138
136
135
133
131
130
2,800
2,820
147
146
144
142
141
139
138
136
134
133
131
2,820
2,840
149
147
145
144
142
141
139
137
136
134
133
2,840
2,860
150
148
147
145
144
142
140
139
137
136
134
2,860
2,880
151
150
148
147
145
143
142
140
139
137
136
2,880
2,900
153
151
150
148
147
145
143
142
140
139
137
2,900
2,920
154
153
151
150
148
146
145
143
142
140
138
2,920
2,940
156
154
153
151
149
148
146
145
143
141
140
2,940
2,960
157
156
154
152
151
149
148
146
145
143
141
2,960
2,980
159
157
155
154
152
151
149
148
146
144
143
2,980
3,000
160
158
157
155
154
152
151
149
147
146
144
3,000
3,020
161
160
158
157
155
154
152
150
149
147
146
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-24
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
3,020
3,040
163
161
160
158
157
155
153
152
150
149
147
3,040
3,060
164
163
161
160
158
156
155
153
152
150
149
3,060
3,080
166
164
163
161
159
158
156
155
153
152
150
3,080
3,100
167
166
164
163
161
159
158
156
155
153
151
3,100
3,120
169
167
166
164
162
161
159
158
156
154
153
3,120
3,140
170
169
167
165
164
162
161
159
157
156
154
3,140
3,160
172
170
168
167
165
164
162
160
159
157
156
3,160
3,180
173
171
170
168
167
165
164
162
160
159
157
3,180
3,200
174
173
171
170
168
167
165
163
162
160
159
3,200
3,220
176
174
173
171
170
168
166
165
163
162
160
3,220
3,240
177
176
174
173
171
169
168
166
165
163
161
3,240
3,260
179
177
176
174
172
171
169
168
166
165
163
3,260
3,280
180
179
177
175
174
172
171
169
168
166
164
3,280
3,300
182
180
178
177
175
174
172
171
169
167
166
3,300
3,320
183
182
180
178
177
175
174
172
170
169
167
3,320
3,340
185
183
181
180
178
177
175
173
172
170
169
3,340
3,360
186
184
183
181
180
178
176
175
173
172
170
3,360
3,380
187
186
184
183
181
179
178
176
175
173
172
3,380
3,400
189
187
186
184
183
181
179
178
176
175
173
3,400
3,420
190
189
187
186
184
182
181
179
178
176
174
3,420
3,440
192
190
189
187
185
184
182
181
179
177
176
3,440
3,460
193
192
190
188
187
185
184
182
181
179
177
3,460
3,480
195
193
191
190
188
187
185
184
182
180
179
3,480
3,500
196
194
193
191
190
188
187
185
183
182
180
3,500
3,520
197
196
194
193
191
190
188
186
185
183
182
3,520
3,540
199
197
196
194
193
191
189
188
186
185
183
3,540
3,560
200
199
197
196
194
192
191
189
188
186
185
3,560
3,580
202
200
199
197
195
194
192
191
189
188
186
3,580
3,600
203
202
200
199
197
195
194
192
191
189
187
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-25
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
3,600
3,620
205
203
202
200
198
197
195
194
192
190
189
3,620
3,640
206
205
203
201
200
198
197
195
193
192
190
3,640
3,660
208
206
204
203
201
200
198
196
195
193
192
3,660
3,680
209
207
206
204
203
201
200
198
196
195
193
3,680
3,700
210
209
207
206
204
203
201
199
198
196
195
3,700
3,720
212
210
209
207
206
204
202
201
199
198
196
3,720
3,740
213
212
210
209
207
205
204
202
201
199
197
3,740
3,760
215
213
212
210
208
207
205
204
202
201
199
3,760
3,780
216
215
213
211
210
208
207
205
204
202
200
3,780
3,800
218
216
214
213
211
210
208
207
205
203
202
3,800
3,820
219
218
216
214
213
211
210
208
206
205
203
3,820
3,840
221
219
217
216
214
213
211
209
208
206
205
3,840
3,860
222
220
219
217
216
214
212
211
209
208
206
3,860
3,880
223
222
220
219
217
215
214
212
211
209
208
3,880
3,900
225
223
222
220
219
217
215
214
212
211
209
3,900
3,920
226
225
223
222
220
218
217
215
214
212
210
3,920
3,940
228
226
225
223
221
220
218
217
215
213
212
3,940
3,960
229
228
226
224
223
221
220
218
217
215
213
3,960
3,980
231
229
227
226
224
223
221
220
218
216
215
3,980
4,000
232
230
229
227
226
224
223
221
219
218
216
4,000
4,020
233
232
230
229
227
226
224
222
221
219
218
4,020
4,040
235
233
232
230
229
227
225
224
222
221
219
4,040
4,060
236
235
233
232
230
228
227
225
224
222
221
4,060
4,080
238
236
235
233
231
230
228
227
225
224
222
4,080
4,100
239
238
236
235
233
231
230
228
227
225
223
4,100
4,120
241
239
238
236
234
233
231
230
228
226
225
4,120
4,140
242
241
239
237
236
234
233
231
229
228
226
4,140
4,160
244
242
240
239
237
236
234
232
231
229
228
4,160
4,180
245
243
242
240
239
237
236
234
232
231
229
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-26
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
4,180
4,200
246
245
243
242
240
239
237
235
234
232
231
4,200
4,220
248
246
245
243
242
240
238
237
235
234
232
4,220
4,240
249
248
246
245
243
241
240
238
237
235
233
4,240
4,260
251
249
248
246
244
243
241
240
238
237
235
4,260
4,280
252
251
249
247
246
244
243
241
240
238
236
4,280
4,300
254
252
250
249
247
246
244
243
241
239
238
4,300
4,320
255
254
252
250
249
247
246
244
242
241
239
4,320
4,340
257
255
253
252
250
249
247
245
244
242
241
4,340
4,360
258
256
255
253
252
250
248
247
245
244
242
4,360
4,380
259
258
256
255
253
251
250
248
247
245
244
4,380
4,400
261
259
258
256
255
253
251
250
248
247
245
4,400
4,420
262
261
259
258
256
254
253
251
250
248
246
4,420
4,440
264
262
261
259
257
256
254
253
251
249
248
4,440
4,460
265
264
262
260
259
257
256
254
253
251
249
4,460
4,480
267
265
263
262
260
259
257
256
254
252
251
4,480
4,500
268
266
265
263
262
260
259
257
255
254
252
4,500
4,520
269
268
266
265
263
262
260
258
257
255
254
4,520
4,540
271
269
268
266
265
263
261
260
258
257
255
4,540
4,560
272
271
269
268
266
264
263
261
260
258
257
4,560
4,580
274
272
271
269
267
266
264
263
261
260
258
4,580
4,600
275
274
272
271
269
267
266
264
263
261
259
4,600
4,620
277
275
274
272
270
269
267
266
264
262
261
4,620
4,640
278
277
275
273
272
270
269
267
265
264
262
4,640
4,660
280
278
276
275
273
272
270
268
267
265
264
4,660
4,680
281
279
278
276
275
273
272
270
268
267
265
4,680
4,700
282
281
279
278
276
275
273
271
270
268
267
4,700
4,720
284
282
281
279
278
276
274
273
271
270
268
4,720
4,740
285
284
282
281
279
277
276
274
273
271
269
4,740
4,760
287
285
284
282
280
279
277
276
274
273
271
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-27
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
4,760
4,780
288
287
285
283
282
280
279
277
276
274
272
4,780
4,800
290
288
286
285
283
282
280
279
277
275
274
4,800
4,820
291
290
288
286
285
283
282
280
278
277
275
4,820
4,840
293
291
289
288
286
285
283
281
280
278
277
4,840
4,860
294
292
291
289
288
286
284
283
281
280
278
4,860
4,880
295
294
292
291
289
287
286
284
283
281
280
4,880
4,900
297
295
294
292
291
289
287
286
284
283
281
4,900
4,920
298
297
295
294
292
290
289
287
286
284
282
4,920
4,940
300
298
297
295
293
292
290
289
287
285
284
4,940
4,960
301
300
298
296
295
293
292
290
289
287
285
4,960
4,980
303
301
300
298
296
295
293
292
290
288
287
4,980
5,000
304
303
301
299
298
296
295
293
291
290
288
5,000
5,020
306
304
303
301
299
298
296
294
293
291
290
5,020
5,040
307
306
304
302
301
299
297
296
294
293
291
5,040
5,060
309
307
306
304
302
301
299
297
296
294
293
5,060
5,080
310
309
307
305
304
302
300
299
297
296
294
5,080
5,100
312
310
309
307
305
304
302
300
299
297
295
5,100
5,120
314
312
310
308
307
305
303
302
300
298
297
5,120
5,140
315
313
312
310
308
307
305
303
302
300
298
5,140
5,160
317
315
313
312
310
308
307
305
303
301
300
5,160
5,180
318
316
315
313
311
310
308
306
305
303
301
5,180
5,200
320
318
316
315
313
311
310
308
306
305
303
5,200
5,220
321
319
318
316
314
313
311
309
308
306
304
5,220
5,240
323
321
319
318
316
314
313
311
309
308
306
5,240
5,260
324
322
321
319
317
316
314
312
311
309
307
5,260
5,280
326
324
322
321
319
317
316
314
312
311
309
5,280
5,300
327
326
324
322
320
319
317
315
314
312
310
5,300
5,320
329
327
325
324
322
320
319
317
315
314
312
5,320
5,340
330
329
327
325
324
322
320
319
317
315
314
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-28
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
5,340
5,360
332
330
328
327
325
323
322
320
318
317
315
5,360
5,380
333
332
330
328
327
325
323
322
320
318
317
5,380
5,400
335
333
331
330
328
326
325
323
321
320
318
5,400
5,420
336
335
333
331
330
328
326
325
323
321
320
5,420
5,440
338
336
334
333
331
329
328
326
324
323
321
5,440
5,460
339
338
336
334
333
331
329
328
326
324
323
5,460
5,480
341
339
338
336
334
333
331
329
327
326
324
5,480
5,500
342
341
339
337
336
334
332
331
329
327
326
5,500
5,520
344
342
341
339
337
336
334
332
331
329
327
5,520
5,540
345
344
342
340
339
337
335
334
332
330
329
5,540
5,560
347
345
344
342
340
339
337
335
334
332
330
5,560
5,580
348
347
345
343
342
340
338
337
335
333
332
5,580
5,600
350
348
347
345
343
342
340
338
337
335
333
5,600
5,620
352
350
348
346
345
343
341
340
338
336
335
5,620
5,640
353
351
350
348
346
345
343
341
340
338
336
5,640
5,660
355
353
351
350
348
346
345
343
341
339
338
5,660
5,680
356
354
353
351
349
348
346
344
343
341
339
5,680
5,700
358
356
354
353
351
349
348
346
344
343
341
5,700
5,720
359
357
356
354
352
351
349
347
346
344
342
5,720
5,740
361
359
357
356
354
352
351
349
347
346
344
5,740
5,760
362
360
359
357
355
354
352
350
349
347
345
5,760
5,780
364
362
360
359
357
355
354
352
350
349
347
5,780
5,800
365
364
362
360
358
357
355
353
352
350
348
5,800
5,820
367
365
363
362
360
358
357
355
353
352
350
5,820
5,840
368
367
365
363
362
360
358
357
355
353
352
5,840
5,860
370
368
366
365
363
361
360
358
356
355
353
5,860
5,880
371
370
368
366
365
363
361
360
358
356
355
5,880
5,900
373
371
369
368
366
364
363
361
359
358
356
5,900
5,920
374
373
371
369
368
366
364
363
361
359
358
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-29
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
5,920
5,940
376
374
372
371
369
367
366
364
362
361
359
5,940
5,960
377
376
374
372
371
369
367
366
364
362
361
5,960
5,980
379
377
376
374
372
371
369
367
365
364
362
5,980
6,000
380
379
377
375
374
372
370
369
367
365
364
6,000
6,020
382
380
379
377
375
374
372
370
369
367
365
6,020
6,040
383
382
380
378
377
375
373
372
370
368
367
6,040
6,060
385
383
382
380
378
377
375
373
372
370
368
6,060
6,080
386
385
383
381
380
378
376
375
373
371
370
6,080
6,100
388
386
385
383
381
380
378
376
375
373
371
6,100
6,120
390
388
386
384
383
381
379
378
376
374
373
6,120
6,140
391
389
388
386
384
383
381
379
378
376
374
6,140
6,160
393
391
389
388
386
384
383
381
379
377
376
6,160
6,180
394
392
391
389
387
386
384
382
381
379
377
6,180
6,200
396
394
392
391
389
387
386
384
382
381
379
6,200
6,220
397
395
394
392
390
389
387
385
384
382
380
6,220
6,240
399
397
395
394
392
390
389
387
385
384
382
6,240
6,260
400
398
397
395
393
392
390
388
387
385
383
6,260
6,280
402
400
398
397
395
393
392
390
388
387
385
6,280
6,300
403
402
400
398
396
395
393
391
390
388
386
6,300
6,320
405
403
401
400
398
396
395
393
391
390
388
6,320
6,340
406
405
403
401
400
398
396
395
393
391
390
6,340
6,360
408
406
404
403
401
399
398
396
394
393
391
6,360
6,380
409
408
406
404
403
401
399
398
396
394
393
6,380
6,400
411
409
407
406
404
402
401
399
397
396
394
6,400
6,420
412
411
409
407
406
404
402
401
399
397
396
6,420
6,440
414
412
410
409
407
405
404
402
400
399
397
6,440
6,460
415
414
412
410
409
407
405
404
402
400
399
6,460
6,480
417
415
414
412
410
409
407
405
403
402
400
6,480
6,500
418
417
415
413
412
410
408
407
405
403
402
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-30
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
6,500
6,520
420
418
417
415
413
412
410
408
407
405
403
6,520
6,540
421
420
418
416
415
413
411
410
408
406
405
6,540
6,560
423
421
420
418
416
415
413
411
410
408
406
6,560
6,580
424
423
421
419
418
416
414
413
411
409
408
6,580
6,600
426
424
423
421
419
418
416
414
413
411
409
6,600
6,620
428
426
424
422
421
419
417
416
414
412
411
6,620
6,640
429
427
426
424
422
421
419
417
416
414
412
6,640
6,660
431
429
427
426
424
422
421
419
417
415
414
6,660
6,680
432
430
429
427
425
424
422
420
419
417
415
6,680
6,700
434
432
430
429
427
425
424
422
420
419
417
6,700
6,720
435
433
432
430
428
427
425
423
422
420
418
6,720
6,740
437
435
433
432
430
428
427
425
423
422
420
6,740
6,760
438
436
435
433
431
430
428
426
425
423
421
6,760
6,780
440
438
436
435
433
431
430
428
426
425
423
6,780
6,800
441
440
438
436
434
433
431
429
428
426
424
6,800
6,820
443
441
439
438
436
434
433
431
429
428
426
6,820
6,840
444
443
441
439
438
436
434
433
431
429
428
6,840
6,860
446
444
442
441
439
437
436
434
432
431
429
6,860
6,880
447
446
444
442
441
439
437
436
434
432
431
6,880
6,900
449
447
445
444
442
440
439
437
435
434
432
6,900
6,920
451
449
447
445
444
442
440
439
437
435
434
6,920
6,940
452
450
449
447
445
443
442
440
438
437
435
6,940
6,960
454
452
450
448
447
445
443
442
440
438
437
6,960
6,980
455
454
452
450
448
447
445
443
441
440
438
6,980
7,000
457
455
453
452
450
448
446
445
443
441
440
7,000
7,020
458
457
455
453
452
450
448
446
445
443
441
7,020
7,040
460
458
457
455
453
451
450
448
446
444
443
7,040
7,060
462
460
458
456
455
453
451
449
448
446
444
7,060
7,080
463
461
460
458
456
455
453
451
449
448
446
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-31
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
7,080
7,100
465
463
461
460
458
456
454
453
451
449
447
7,100 & over
466
464
462
460
459
457
455
453
452
450
448
7.9% of excess over $7,100 plus
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-32
0
1
2
3
4
5
6
7
8
9
10
or more
0
240
0
0
0
0
0
0
0
0
0
0
0
240
260
1
0
0
0
0
0
0
0
0
0
0
260
280
1
0
0
0
0
0
0
0
0
0
0
280
300
1
1
0
0
0
0
0
0
0
0
0
300
320
2
1
0
0
0
0
0
0
0
0
0
320
340
2
1
1
0
0
0
0
0
0
0
0
340
360
2
2
1
0
0
0
0
0
0
0
0
360
380
2
2
1
1
0
0
0
0
0
0
0
380
400
3
2
1
1
0
0
0
0
0
0
0
400
420
3
2
2
1
1
0
0
0
0
0
0
420
440
3
3
2
1
1
0
0
0
0
0
0
440
460
4
3
2
2
1
0
0
0
0
0
0
460
480
4
3
3
2
1
1
0
0
0
0
0
480
500
4
3
3
2
2
1
0
0
0
0
0
500
520
4
4
3
3
2
1
1
0
0
0
0
520
540
5
4
3
3
2
2
1
0
0
0
0
540
560
5
4
4
3
2
2
1
1
0
0
0
560
580
5
5
4
3
3
2
2
1
0
0
0
580
600
6
5
4
4
3
2
2
1
1
0
0
600
620
6
5
5
4
3
3
2
1
1
0
0
620
640
6
5
5
4
4
3
2
2
1
1
0
640
660
6
6
5
5
4
3
3
2
1
1
0
660
680
7
6
5
5
4
4
3
2
2
1
0
680
700
7
6
6
5
4
4
3
3
2
1
1
700
720
7
7
6
5
5
4
3
3
2
2
1
720
740
7
7
6
6
5
4
4
3
3
2
1
740
760
8
7
7
6
5
5
4
3
3
2
2
760
780
8
7
7
6
6
5
4
4
3
2
2
780
800
9
8
7
6
6
5
5
4
3
3
2
Biweekly PAYROLL PERIOD
For Calendar Year 2028
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-33
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2028
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
800
820
10
8
7
7
6
6
5
4
4
3
2
820
840
10
9
8
7
6
6
5
5
4
3
3
840
860
11
10
8
7
7
6
5
5
4
4
3
860
880
12
10
9
8
7
6
6
5
5
4
3
880
900
12
11
9
8
7
7
6
5
5
4
4
900
920
13
11
10
9
8
7
6
6
5
4
4
920
940
14
12
11
9
8
7
7
6
5
5
4
940
960
15
13
11
10
9
7
7
6
6
5
4
960
980
16
13
12
11
9
8
7
7
6
5
5
980
1,000
17
14
13
11
10
8
7
7
6
6
5
1,000
1,020
18
15
13
12
10
9
8
7
6
6
5
1,020
1,040
19
17
14
12
11
10
8
7
7
6
6
1,040
1,060
20
18
15
13
12
10
9
8
7
6
6
1,060
1,080
21
19
16
14
12
11
10
8
7
7
6
1,080
1,100
22
20
17
15
13
12
10
9
8
7
6
1,100
1,120
23
21
18
16
14
12
11
9
8
7
7
1,120
1,140
25
22
20
17
15
13
11
10
9
8
7
1,140
1,160
26
23
21
18
16
14
12
11
9
8
7
1,160
1,180
27
24
22
19
17
15
13
11
10
9
7
1,180
1,200
28
26
23
20
18
16
13
12
11
9
8
1,200
1,220
30
27
24
22
19
17
14
13
11
10
8
1,220
1,240
31
28
25
23
20
18
15
13
12
10
9
1,240
1,260
32
29
27
24
21
19
17
14
12
11
10
1,260
1,280
33
31
28
25
22
20
18
15
13
12
10
1,280
1,300
35
32
29
26
24
21
19
16
14
12
11
1,300
1,320
36
33
30
28
25
22
20
17
15
13
12
1,320
1,340
37
35
32
29
26
23
21
18
16
14
12
1,340
1,360
39
36
33
30
27
25
22
20
17
15
13
1,360
1,380
40
37
34
31
29
26
23
21
18
16
14
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-34
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2028
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
1,380
1,400
41
38
36
33
30
27
24
22
19
17
15
1,400
1,420
42
40
37
34
31
28
26
23
20
18
16
1,420
1,440
44
41
38
35
32
30
27
24
22
19
17
1,440
1,460
45
42
39
37
34
31
28
25
23
20
18
1,460
1,480
46
43
41
38
35
32
29
27
24
21
19
1,480
1,500
48
45
42
39
36
33
31
28
25
22
20
1,500
1,520
49
46
43
40
38
35
32
29
26
24
21
1,520
1,540
50
47
44
42
39
36
33
30
28
25
22
1,540
1,560
51
49
46
43
40
37
35
32
29
26
23
1,560
1,580
53
50
47
44
41
39
36
33
30
27
25
1,580
1,600
54
51
48
46
43
40
37
34
31
29
26
1,600
1,620
55
52
50
47
44
41
38
36
33
30
27
1,620
1,640
57
54
51
48
45
42
40
37
34
31
28
1,640
1,660
58
55
52
49
47
44
41
38
35
32
30
1,660
1,680
59
56
53
51
48
45
42
39
37
34
31
1,680
1,700
61
58
55
52
49
46
43
41
38
35
32
1,700
1,720
62
59
56
53
50
48
45
42
39
36
33
1,720
1,740
64
61
58
55
52
49
46
43
40
38
35
1,740
1,760
65
62
59
56
53
50
47
44
42
39
36
1,760
1,780
66
63
60
57
54
51
49
46
43
40
37
1,780
1,800
68
65
62
59
56
53
50
47
44
41
39
1,800
1,820
69
66
63
60
57
54
51
48
46
43
40
1,820
1,840
70
67
64
61
58
55
52
50
47
44
41
1,840
1,860
72
69
66
63
60
57
54
51
48
45
42
1,860
1,880
73
70
67
64
61
58
55
52
49
47
44
1,880
1,900
74
71
68
65
62
59
56
53
51
48
45
1,900
1,920
76
73
70
67
64
61
58
55
52
49
46
1,920
1,940
77
74
71
68
65
62
59
56
53
50
48
1,940
1,960
78
75
72
70
67
64
61
58
55
52
49
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-35
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2028
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
1,960
1,980
80
77
74
71
68
65
62
59
56
53
50
1,980
2,000
81
78
75
72
69
66
63
60
57
54
51
2,000
2,020
83
80
77
74
71
68
65
62
59
56
53
2,020
2,040
84
81
78
75
72
69
66
63
60
57
54
2,040
2,060
85
82
79
76
73
70
67
64
61
58
55
2,060
2,080
87
84
81
78
75
72
69
66
63
60
57
2,080
2,100
88
85
82
79
76
73
70
67
64
61
58
2,100
2,120
90
86
83
80
77
74
71
68
65
62
59
2,120
2,140
91
88
85
82
79
76
73
70
67
64
61
2,140
2,160
93
89
86
83
80
77
74
71
68
65
62
2,160
2,180
94
91
88
84
81
78
75
72
70
67
64
2,180
2,200
95
92
89
86
83
80
77
74
71
68
65
2,200
2,220
97
94
90
87
84
81
78
75
72
69
66
2,220
2,240
98
95
92
89
86
83
80
77
74
71
68
2,240
2,260
100
97
93
90
87
84
81
78
75
72
69
2,260
2,280
101
98
95
92
88
85
82
79
76
73
70
2,280
2,300
103
99
96
93
90
87
84
81
78
75
72
2,300
2,320
104
101
98
95
91
88
85
82
79
76
73
2,320
2,340
105
102
99
96
93
90
86
83
80
77
74
2,340
2,360
107
104
101
97
94
91
88
85
82
79
76
2,360
2,380
108
105
102
99
96
93
89
86
83
80
77
2,380
2,400
110
107
103
100
97
94
91
88
84
81
78
2,400
2,420
111
108
105
102
99
95
92
89
86
83
80
2,420
2,440
113
110
106
103
100
97
94
90
87
84
81
2,440
2,460
114
111
108
105
101
98
95
92
89
86
83
2,460
2,480
116
112
109
106
103
100
97
93
90
87
84
2,480
2,500
117
114
111
107
104
101
98
95
92
88
85
2,500
2,520
118
115
112
109
106
103
99
96
93
90
87
2,520
2,540
120
117
114
110
107
104
101
98
95
91
88
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-36
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2028
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
2,540
2,560
121
118
115
112
109
105
102
99
96
93
90
2,560
2,580
123
120
116
113
110
107
104
101
97
94
91
2,580
2,600
124
121
118
115
112
108
105
102
99
96
93
2,600
2,620
126
122
119
116
113
110
107
103
100
97
94
2,620
2,640
127
124
121
118
114
111
108
105
102
99
95
2,640
2,660
129
125
122
119
116
113
110
106
103
100
97
2,660
2,680
130
127
124
120
117
114
111
108
105
101
98
2,680
2,700
131
128
125
122
119
116
112
109
106
103
100
2,700
2,720
133
130
126
123
120
117
114
111
107
104
101
2,720
2,740
134
131
128
125
122
118
115
112
109
106
103
2,740
2,760
136
133
129
126
123
120
117
114
110
107
104
2,760
2,780
137
134
131
128
124
121
118
115
112
109
105
2,780
2,800
139
135
132
129
126
123
120
116
113
110
107
2,800
2,820
140
137
134
131
127
124
121
118
115
112
108
2,820
2,840
141
138
135
132
129
126
122
119
116
113
110
2,840
2,860
143
140
137
133
130
127
124
121
118
114
111
2,860
2,880
144
141
138
135
132
129
125
122
119
116
113
2,880
2,900
146
143
139
136
133
130
127
124
120
117
114
2,900
2,920
147
144
141
138
135
131
128
125
122
119
116
2,920
2,940
149
146
142
139
136
133
130
126
123
120
117
2,940
2,960
150
147
144
141
137
134
131
128
125
122
118
2,960
2,980
152
148
145
142
139
136
133
129
126
123
120
2,980
3,000
153
150
147
143
140
137
134
131
128
124
121
3,000
3,020
154
151
148
145
142
139
135
132
129
126
123
3,020
3,040
156
153
150
146
143
140
137
134
131
127
124
3,040
3,060
157
154
151
148
145
141
138
135
132
129
126
3,060
3,080
159
156
152
149
146
143
140
137
133
130
127
3,080
3,100
160
157
154
151
148
144
141
138
135
132
129
3,100
3,120
162
158
155
152
149
146
143
139
136
133
130
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-37
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2028
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
3,120
3,140
163
160
157
154
150
147
144
141
138
135
131
3,140
3,160
165
161
158
155
152
149
146
142
139
136
133
3,160
3,180
166
163
160
156
153
150
147
144
141
137
134
3,180
3,200
167
164
161
158
155
152
148
145
142
139
136
3,200
3,220
169
166
162
159
156
153
150
147
143
140
137
3,220
3,240
170
167
164
161
158
154
151
148
145
142
139
3,240
3,260
172
169
165
162
159
156
153
150
146
143
140
3,260
3,280
173
170
167
164
160
157
154
151
148
145
141
3,280
3,300
175
171
168
165
162
159
156
152
149
146
143
3,300
3,320
176
173
170
167
163
160
157
154
151
148
144
3,320
3,340
177
174
171
168
165
162
158
155
152
149
146
3,340
3,360
179
176
173
169
166
163
160
157
154
150
147
3,360
3,380
180
177
174
171
168
165
161
158
155
152
149
3,380
3,400
182
179
175
172
169
166
163
160
156
153
150
3,400
3,420
183
180
177
174
171
167
164
161
158
155
152
3,420
3,440
185
182
178
175
172
169
166
162
159
156
153
3,440
3,460
186
183
180
177
173
170
167
164
161
158
154
3,460
3,480
188
184
181
178
175
172
169
165
162
159
156
3,480
3,500
189
186
183
179
176
173
170
167
164
160
157
3,500
3,520
190
187
184
181
178
175
171
168
165
162
159
3,520
3,540
192
189
186
182
179
176
173
170
167
163
160
3,540
3,560
193
190
187
184
181
177
174
171
168
165
162
3,560
3,580
195
192
188
185
182
179
176
173
169
166
163
3,580
3,600
196
193
190
187
184
180
177
174
171
168
165
3,600
3,620
198
194
191
188
185
182
179
175
172
169
166
3,620
3,640
199
196
193
190
186
183
180
177
174
171
167
3,640
3,660
201
197
194
191
188
185
182
178
175
172
169
3,660
3,680
202
199
196
192
189
186
183
180
177
173
170
3,680
3,700
203
200
197
194
191
188
184
181
178
175
172
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-38
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2028
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
3,700
3,720
205
202
198
195
192
189
186
183
179
176
173
3,720
3,740
206
203
200
197
194
190
187
184
181
178
175
3,740
3,760
208
205
201
198
195
192
189
186
182
179
176
3,760
3,780
209
206
203
200
196
193
190
187
184
181
177
3,780
3,800
211
207
204
201
198
195
192
188
185
182
179
3,800
3,820
212
209
206
203
199
196
193
190
187
184
180
3,820
3,840
213
210
207
204
201
198
194
191
188
185
182
3,840
3,860
215
212
209
205
202
199
196
193
190
186
183
3,860
3,880
216
213
210
207
204
201
197
194
191
188
185
3,880
3,900
218
215
211
208
205
202
199
196
192
189
186
3,900
3,920
219
216
213
210
207
203
200
197
194
191
188
3,920
3,940
221
218
214
211
208
205
202
198
195
192
189
3,940
3,960
222
219
216
213
209
206
203
200
197
194
190
3,960
3,980
224
220
217
214
211
208
205
201
198
195
192
3,980
4,000
225
222
219
215
212
209
206
203
200
196
193
4,000
4,020
226
223
220
217
214
211
207
204
201
198
195
4,020
4,040
228
225
222
218
215
212
209
206
203
199
196
4,040
4,060
229
226
223
220
217
213
210
207
204
201
198
4,060
4,080
231
228
224
221
218
215
212
209
205
202
199
4,080
4,100
232
229
226
223
220
216
213
210
207
204
201
4,100
4,120
234
230
227
224
221
218
215
211
208
205
202
4,120
4,140
235
232
229
226
222
219
216
213
210
207
203
4,140
4,160
237
233
230
227
224
221
218
214
211
208
205
4,160
4,180
238
235
232
228
225
222
219
216
213
209
206
4,180
4,200
239
236
233
230
227
224
220
217
214
211
208
4,200
4,220
241
238
234
231
228
225
222
219
215
212
209
4,220
4,240
242
239
236
233
230
226
223
220
217
214
211
4,240
4,260
244
241
237
234
231
228
225
222
218
215
212
4,260
4,280
245
242
239
236
232
229
226
223
220
217
213
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-39
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2028
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
4,280
4,300
247
243
240
237
234
231
228
224
221
218
215
4,300
4,320
248
245
242
239
235
232
229
226
223
220
216
4,320
4,340
249
246
243
240
237
234
230
227
224
221
218
4,340
4,360
251
248
245
241
238
235
232
229
226
222
219
4,360
4,380
252
249
246
243
240
237
233
230
227
224
221
4,380
4,400
254
251
247
244
241
238
235
232
228
225
222
4,400
4,420
255
252
249
246
243
239
236
233
230
227
224
4,420
4,440
257
254
250
247
244
241
238
234
231
228
225
4,440
4,460
258
255
252
249
245
242
239
236
233
230
226
4,460
4,480
260
256
253
250
247
244
241
237
234
231
228
4,480
4,500
261
258
255
251
248
245
242
239
236
232
229
4,500
4,520
262
259
256
253
250
247
243
240
237
234
231
4,520
4,540
264
261
258
254
251
248
245
242
239
235
232
4,540
4,560
265
262
259
256
253
249
246
243
240
237
234
4,560
4,580
267
264
260
257
254
251
248
245
241
238
235
4,580
4,600
268
265
262
259
256
252
249
246
243
240
237
4,600
4,620
270
266
263
260
257
254
251
247
244
241
238
4,620
4,640
271
268
265
262
258
255
252
249
246
243
239
4,640
4,660
273
269
266
263
260
257
254
250
247
244
241
4,660
4,680
274
271
268
264
261
258
255
252
249
245
242
4,680
4,700
275
272
269
266
263
260
256
253
250
247
244
4,700
4,720
277
274
270
267
264
261
258
255
251
248
245
4,720
4,740
278
275
272
269
266
262
259
256
253
250
247
4,740
4,760
280
277
273
270
267
264
261
258
254
251
248
4,760
4,780
281
278
275
272
268
265
262
259
256
253
249
4,780
4,800
283
279
276
273
270
267
264
260
257
254
251
4,800
4,820
284
281
278
275
271
268
265
262
259
256
252
4,820
4,840
285
282
279
276
273
270
266
263
260
257
254
4,840
4,860
287
284
281
277
274
271
268
265
262
258
255
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-40
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2028
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
4,860
4,880
288
285
282
279
276
273
269
266
263
260
257
4,880
4,900
290
287
283
280
277
274
271
268
264
261
258
4,900
4,920
291
288
285
282
279
275
272
269
266
263
260
4,920
4,940
293
290
286
283
280
277
274
270
267
264
261
4,940
4,960
294
291
288
285
281
278
275
272
269
266
262
4,960
4,980
296
292
289
286
283
280
277
273
270
267
264
4,980
5,000
297
294
291
287
284
281
278
275
272
268
265
5,000
5,020
298
295
292
289
286
283
279
276
273
270
267
5,020
5,040
300
297
294
290
287
284
281
278
275
271
268
5,040
5,060
301
298
295
292
289
285
282
279
276
273
270
5,060
5,080
303
300
296
293
290
287
284
281
277
274
271
5,080
5,100
305
301
298
295
292
288
285
282
279
276
273
5,100
5,120
306
303
299
296
293
290
287
283
280
277
274
5,120
5,140
308
304
301
298
294
291
288
285
282
279
275
5,140
5,160
309
306
302
299
296
293
290
286
283
280
277
5,160
5,180
311
307
304
301
297
294
291
288
285
281
278
5,180
5,200
312
309
305
302
299
296
292
289
286
283
280
5,200
5,220
314
310
307
304
300
297
294
291
287
284
281
5,220
5,240
315
312
308
305
302
298
295
292
289
286
283
5,240
5,260
317
313
310
307
303
300
297
294
290
287
284
5,260
5,280
318
315
312
308
305
301
298
295
292
289
285
5,280
5,300
320
316
313
310
306
303
300
296
293
290
287
5,300
5,320
321
318
315
311
308
305
301
298
295
292
288
5,320
5,340
323
319
316
313
309
306
303
299
296
293
290
5,340
5,360
324
321
318
314
311
308
304
301
298
294
291
5,360
5,380
326
322
319
316
312
309
306
302
299
296
293
5,380
5,400
327
324
321
317
314
311
307
304
301
297
294
5,400
5,420
329
326
322
319
315
312
309
305
302
299
296
5,420
5,440
330
327
324
320
317
314
310
307
304
300
297
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-41
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2028
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
5,440
5,460
332
329
325
322
319
315
312
308
305
302
298
5,460
5,480
333
330
327
323
320
317
313
310
307
303
300
5,480
5,500
335
332
328
325
322
318
315
312
308
305
301
5,500
5,520
336
333
330
326
323
320
316
313
310
306
303
5,520
5,540
338
335
331
328
325
321
318
315
311
308
305
5,540
5,560
339
336
333
329
326
323
319
316
313
309
306
5,560
5,580
341
338
334
331
328
324
321
318
314
311
308
5,580
5,600
343
339
336
333
329
326
322
319
316
312
309
5,600
5,620
344
341
337
334
331
327
324
321
317
314
311
5,620
5,640
346
342
339
336
332
329
326
322
319
315
312
5,640
5,660
347
344
340
337
334
330
327
324
320
317
314
5,660
5,680
349
345
342
339
335
332
329
325
322
319
315
5,680
5,700
350
347
343
340
337
333
330
327
323
320
317
5,700
5,720
352
348
345
342
338
335
332
328
325
322
318
5,720
5,740
353
350
346
343
340
336
333
330
326
323
320
5,740
5,760
355
351
348
345
341
338
335
331
328
325
321
5,760
5,780
356
353
350
346
343
339
336
333
329
326
323
5,780
5,800
358
354
351
348
344
341
338
334
331
328
324
5,800
5,820
359
356
353
349
346
343
339
336
333
329
326
5,820
5,840
361
357
354
351
347
344
341
337
334
331
327
5,840
5,860
362
359
356
352
349
346
342
339
336
332
329
5,860
5,880
364
360
357
354
350
347
344
340
337
334
330
5,880
5,900
365
362
359
355
352
349
345
342
339
335
332
5,900
5,920
367
364
360
357
353
350
347
343
340
337
333
5,920
5,940
368
365
362
358
355
352
348
345
342
338
335
5,940
5,960
370
367
363
360
357
353
350
346
343
340
336
5,960
5,980
371
368
365
361
358
355
351
348
345
341
338
5,980
6,000
373
370
366
363
360
356
353
350
346
343
339
6,000
6,020
374
371
368
364
361
358
354
351
348
344
341
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-42
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2028
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
6,020
6,040
376
373
369
366
363
359
356
353
349
346
343
6,040
6,060
377
374
371
367
364
361
357
354
351
347
344
6,060
6,080
379
376
372
369
366
362
359
356
352
349
346
6,080
6,100
381
377
374
371
367
364
360
357
354
350
347
6,100
6,120
382
379
375
372
369
365
362
359
355
352
349
6,120
6,140
384
380
377
374
370
367
364
360
357
353
350
6,140
6,160
385
382
378
375
372
368
365
362
358
355
352
6,160
6,180
387
383
380
377
373
370
367
363
360
357
353
6,180
6,200
388
385
381
378
375
371
368
365
361
358
355
6,200
6,220
390
386
383
380
376
373
370
366
363
360
356
6,220
6,240
391
388
384
381
378
374
371
368
364
361
358
6,240
6,260
393
389
386
383
379
376
373
369
366
363
359
6,260
6,280
394
391
388
384
381
377
374
371
367
364
361
6,280
6,300
396
392
389
386
382
379
376
372
369
366
362
6,300
6,320
397
394
391
387
384
381
377
374
371
367
364
6,320
6,340
399
395
392
389
385
382
379
375
372
369
365
6,340
6,360
400
397
394
390
387
384
380
377
374
370
367
6,360
6,380
402
398
395
392
388
385
382
378
375
372
368
6,380
6,400
403
400
397
393
390
387
383
380
377
373
370
6,400
6,420
405
402
398
395
391
388
385
381
378
375
371
6,420
6,440
406
403
400
396
393
390
386
383
380
376
373
6,440
6,460
408
405
401
398
395
391
388
384
381
378
374
6,460
6,480
409
406
403
399
396
393
389
386
383
379
376
6,480
6,500
411
408
404
401
398
394
391
388
384
381
377
6,500
6,520
412
409
406
402
399
396
392
389
386
382
379
6,520
6,540
414
411
407
404
401
397
394
391
387
384
381
6,540
6,560
415
412
409
405
402
399
395
392
389
385
382
6,560
6,580
417
414
410
407
404
400
397
394
390
387
384
6,580
6,600
419
415
412
409
405
402
398
395
392
388
385
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-43
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2028
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
6,600
6,620
420
417
413
410
407
403
400
397
393
390
387
6,620
6,640
422
418
415
412
408
405
402
398
395
391
388
6,640
6,660
423
420
416
413
410
406
403
400
396
393
390
6,660
6,680
425
421
418
415
411
408
405
401
398
395
391
6,680
6,700
426
423
419
416
413
409
406
403
399
396
393
6,700
6,720
428
424
421
418
414
411
408
404
401
398
394
6,720
6,740
429
426
422
419
416
412
409
406
402
399
396
6,740
6,760
431
427
424
421
417
414
411
407
404
401
397
6,760
6,780
432
429
426
422
419
415
412
409
405
402
399
6,780
6,800
434
430
427
424
420
417
414
410
407
404
400
6,800
6,820
435
432
429
425
422
419
415
412
409
405
402
6,820
6,840
437
433
430
427
423
420
417
413
410
407
403
6,840
6,860
438
435
432
428
425
422
418
415
412
408
405
6,860
6,880
440
436
433
430
426
423
420
416
413
410
406
6,880
6,900
441
438
435
431
428
425
421
418
415
411
408
6,900
6,920
443
440
436
433
429
426
423
419
416
413
409
6,920
6,940
444
441
438
434
431
428
424
421
418
414
411
6,940
6,960
446
443
439
436
433
429
426
422
419
416
412
6,960
6,980
448
444
441
437
434
431
427
424
421
417
414
6,980
7,000
449
446
442
439
436
432
429
426
422
419
415
7,000
7,020
451
447
444
440
437
434
430
427
424
420
417
7,020
7,040
452
449
445
442
439
435
432
429
425
422
419
7,040
7,060
454
450
447
443
440
437
433
430
427
423
420
7,060
7,080
455
452
448
445
442
438
435
432
428
425
422
7,080
7,100
457
454
450
447
443
440
436
433
430
426
423
7,100
7,120
459
455
452
448
445
441
438
435
431
428
425
7,120
7,140
460
457
453
450
446
443
440
436
433
429
426
7,140
7,160
462
458
455
451
448
444
441
438
434
431
428
7,160
7,180
463
460
456
453
449
446
443
439
436
433
429
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-44
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2028
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
7,180
7,200
465
461
458
454
451
448
444
441
437
434
431
7,200
7,220
467
463
460
456
453
449
446
442
439
436
432
7,220
7,240
468
465
461
458
454
451
447
444
440
437
434
7,240
7,260
470
466
463
459
456
452
449
445
442
439
435
7,260
7,280
471
468
464
461
457
454
450
447
443
440
437
7,280
7,300
473
469
466
462
459
455
452
448
445
442
438
7,300
7,320
474
471
467
464
461
457
454
450
447
443
440
7,320
7,340
476
473
469
466
462
459
455
452
448
445
441
7,340
7,360
478
474
471
467
464
460
457
453
450
446
443
7,360
7,380
479
476
472
469
465
462
458
455
451
448
444
7,380
7,400
481
477
474
470
467
463
460
456
453
449
446
7,400 & over
482
478
475
471
468
464
461
457
454
450
447
7.9% of excess over $7,400 plus
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-45
0
1
2
3
4
5
6
7
8
9
10
or more
0
240
0
0
0
0
0
0
0
0
0
0
0
240
260
1
0
0
0
0
0
0
0
0
0
0
260
280
1
0
0
0
0
0
0
0
0
0
0
280
300
1
1
0
0
0
0
0
0
0
0
0
300
320
2
1
0
0
0
0
0
0
0
0
0
320
340
2
1
1
0
0
0
0
0
0
0
0
340
360
2
2
1
0
0
0
0
0
0
0
0
360
380
2
2
1
1
0
0
0
0
0
0
0
380
400
3
2
1
1
0
0
0
0
0
0
0
400
420
3
2
2
1
1
0
0
0
0
0
0
420
440
3
3
2
1
1
0
0
0
0
0
0
440
460
4
3
2
2
1
0
0
0
0
0
0
460
480
4
3
3
2
1
1
0
0
0
0
0
480
500
4
3
3
2
2
1
0
0
0
0
0
500
520
4
4
3
3
2
1
1
0
0
0
0
520
540
5
4
3
3
2
2
1
0
0
0
0
540
560
5
4
4
3
2
2
1
1
0
0
0
560
580
5
5
4
3
3
2
2
1
0
0
0
580
600
6
5
4
4
3
2
2
1
1
0
0
600
620
6
5
5
4
3
3
2
1
1
0
0
Biweekly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-46
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
620
640
6
5
5
4
4
3
2
2
1
1
0
640
660
6
6
5
5
4
3
3
2
1
1
0
660
680
7
6
5
5
4
4
3
2
2
1
0
680
700
7
6
6
5
4
4
3
3
2
1
1
700
720
7
7
6
5
5
4
3
3
2
2
1
720
740
7
7
6
6
5
4
4
3
3
2
1
740
760
8
7
7
6
5
5
4
3
3
2
2
760
780
8
7
7
6
6
5
4
4
3
2
2
780
800
8
8
7
6
6
5
5
4
3
3
2
800
820
9
8
7
7
6
6
5
4
4
3
2
820
840
9
8
8
7
6
6
5
5
4
3
3
840
860
9
9
8
7
7
6
5
5
4
4
3
860
880
9
9
8
8
7
6
6
5
5
4
3
880
900
10
9
8
8
7
7
6
5
5
4
4
900
920
10
9
9
8
8
7
6
6
5
4
4
920
940
10
10
9
8
8
7
7
6
5
5
4
940
960
11
10
9
9
8
7
7
6
6
5
4
960
980
11
10
10
9
8
8
7
7
6
5
5
980
1,000
11
10
10
9
9
8
7
7
6
6
5
1,000
1,020
11
11
10
10
9
8
8
7
6
6
5
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-47
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
1,020
1,040
12
11
10
10
9
9
8
7
7
6
6
1,040
1,060
12
11
11
10
9
9
8
8
7
6
6
1,060
1,080
12
12
11
10
10
9
9
8
7
7
6
1,080
1,100
13
12
11
11
10
9
9
8
8
7
6
1,100
1,120
13
12
12
11
10
10
9
8
8
7
7
1,120
1,140
13
12
12
11
11
10
9
9
8
8
7
1,140
1,160
13
13
12
12
11
10
10
9
8
8
7
1,160
1,180
14
13
12
12
11
11
10
9
9
8
7
1,180
1,200
14
13
13
12
11
11
10
10
9
8
8
1,200
1,220
14
14
13
12
12
11
10
10
9
9
8
1,220
1,240
14
14
13
13
12
11
11
10
10
9
8
1,240
1,260
15
14
14
13
12
12
11
10
10
9
9
1,260
1,280
15
14
14
13
13
12
11
11
10
9
9
1,280
1,300
15
15
14
13
13
12
12
11
10
10
9
1,300
1,320
16
15
14
14
13
13
12
11
11
10
9
1,320
1,340
16
15
15
14
13
13
12
12
11
10
10
1,340
1,360
17
16
15
14
14
13
12
12
11
11
10
1,360
1,380
18
16
15
15
14
13
13
12
12
11
10
1,380
1,400
18
17
15
15
14
14
13
12
12
11
11
1,400
1,420
19
17
16
15
15
14
13
13
12
11
11
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-48
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
1,420
1,440
20
18
17
15
15
14
14
13
12
12
11
1,440
1,460
20
19
17
16
15
14
14
13
13
12
11
1,460
1,480
21
19
18
17
15
15
14
14
13
12
12
1,480
1,500
21
20
19
17
16
15
14
14
13
13
12
1,500
1,520
22
21
19
18
16
15
15
14
13
13
12
1,520
1,540
23
21
20
19
17
16
15
14
14
13
13
1,540
1,560
23
22
21
19
18
16
15
15
14
13
13
1,560
1,580
24
23
21
20
18
17
16
15
14
14
13
1,580
1,600
25
23
22
20
19
18
16
15
15
14
13
1,600
1,620
25
24
22
21
20
18
17
15
15
14
14
1,620
1,640
26
25
23
22
20
19
17
16
15
15
14
1,640
1,660
27
25
24
22
21
20
18
17
15
15
14
1,660
1,680
27
26
24
23
22
20
19
17
16
15
14
1,680
1,700
28
26
25
24
22
21
19
18
17
15
15
1,700
1,720
29
27
26
24
23
21
20
19
17
16
15
1,720
1,740
30
28
26
25
24
22
21
19
18
16
15
1,740
1,760
32
29
27
26
24
23
21
20
19
17
16
1,760
1,780
33
30
28
26
25
23
22
21
19
18
16
1,780
1,800
34
31
29
27
25
24
23
21
20
18
17
1,800
1,820
35
32
30
28
26
25
23
22
20
19
18
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-49
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
1,820
1,840
36
34
31
29
27
25
24
22
21
20
18
1,840
1,860
37
35
32
30
27
26
25
23
22
20
19
1,860
1,880
38
36
33
31
28
27
25
24
22
21
20
1,880
1,900
39
37
34
32
30
27
26
24
23
22
20
1,900
1,920
40
38
36
33
31
28
26
25
24
22
21
1,920
1,940
41
39
37
34
32
29
27
26
24
23
21
1,940
1,960
43
40
38
35
33
30
28
26
25
24
22
1,960
1,980
44
41
39
36
34
32
29
27
26
24
23
1,980
2,000
45
42
40
37
35
33
30
28
26
25
23
2,000
2,020
46
43
41
39
36
34
31
29
27
25
24
2,020
2,040
47
45
42
40
37
35
32
30
28
26
25
2,040
2,060
48
46
43
41
38
36
34
31
29
27
25
2,060
2,080
49
47
44
42
39
37
35
32
30
27
26
2,080
2,100
51
48
45
43
41
38
36
33
31
28
27
2,100
2,120
52
49
47
44
42
39
37
34
32
30
27
2,120
2,140
53
50
48
45
43
40
38
36
33
31
28
2,140
2,160
55
52
49
46
44
41
39
37
34
32
29
2,160
2,180
56
53
50
47
45
43
40
38
35
33
30
2,180
2,200
57
54
51
49
46
44
41
39
36
34
32
2,200
2,220
58
56
53
50
47
45
42
40
37
35
33
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-50
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
2,220
2,240
60
57
54
51
48
46
43
41
39
36
34
2,240
2,260
61
58
55
52
50
47
45
42
40
37
35
2,260
2,280
62
59
57
54
51
48
46
43
41
38
36
2,280
2,300
63
61
58
55
52
49
47
44
42
39
37
2,300
2,320
65
62
59
56
53
51
48
45
43
41
38
2,320
2,340
66
63
60
58
55
52
49
47
44
42
39
2,340
2,360
67
65
62
59
56
53
50
48
45
43
40
2,360
2,380
69
66
63
60
57
55
52
49
46
44
41
2,380
2,400
70
67
64
61
59
56
53
50
47
45
43
2,400
2,420
71
68
66
63
60
57
54
51
49
46
44
2,420
2,440
72
70
67
64
61
58
56
53
50
47
45
2,440
2,460
74
71
68
65
62
60
57
54
51
48
46
2,460
2,480
75
72
69
67
64
61
58
55
52
50
47
2,480
2,500
76
73
71
68
65
62
59
57
54
51
48
2,500
2,520
78
75
72
69
66
63
61
58
55
52
49
2,520
2,540
79
76
73
70
68
65
62
59
56
53
51
2,540
2,560
80
77
74
72
69
66
63
60
58
55
52
2,560
2,580
81
79
76
73
70
67
65
62
59
56
53
2,580
2,600
83
80
77
74
71
69
66
63
60
57
55
2,600
2,620
84
81
78
76
73
70
67
64
61
59
56
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-51
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
2,620
2,640
85
82
80
77
74
71
68
66
63
60
57
2,640
2,660
87
84
81
78
75
72
70
67
64
61
58
2,660
2,680
88
85
82
79
77
74
71
68
65
62
60
2,680
2,700
89
86
83
81
78
75
72
69
67
64
61
2,700
2,720
90
88
85
82
79
76
73
71
68
65
62
2,720
2,740
92
89
86
83
80
78
75
72
69
66
63
2,740
2,760
93
90
87
84
82
79
76
73
70
68
65
2,760
2,780
94
91
89
86
83
80
77
74
72
69
66
2,780
2,800
95
93
90
87
84
81
79
76
73
70
67
2,800
2,820
97
94
91
88
85
83
80
77
74
71
69
2,820
2,840
98
95
92
90
87
84
81
78
76
73
70
2,840
2,860
99
97
94
91
88
85
82
80
77
74
71
2,860
2,880
101
98
95
92
89
87
84
81
78
75
72
2,880
2,900
102
99
96
93
91
88
85
82
79
77
74
2,900
2,920
103
100
98
95
92
89
86
83
81
78
75
2,920
2,940
104
102
99
96
93
90
88
85
82
79
76
2,940
2,960
106
103
100
97
94
92
89
86
83
80
78
2,960
2,980
107
104
101
99
96
93
90
87
84
82
79
2,980
3,000
108
105
103
100
97
94
91
89
86
83
80
3,000
3,020
110
107
104
101
98
95
93
90
87
84
81
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-52
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
3,020
3,040
111
108
105
102
100
97
94
91
88
85
83
3,040
3,060
112
109
106
104
101
98
95
92
90
87
84
3,060
3,080
114
111
108
105
102
99
97
94
91
88
85
3,080
3,100
115
112
109
106
103
101
98
95
92
89
87
3,100
3,120
117
114
111
108
105
102
99
96
93
91
88
3,120
3,140
118
115
112
109
106
103
100
98
95
92
89
3,140
3,160
119
116
113
110
107
104
102
99
96
93
90
3,160
3,180
121
118
115
112
109
106
103
100
97
94
92
3,180
3,200
122
119
116
113
110
107
104
101
99
96
93
3,200
3,220
123
120
117
114
111
108
105
103
100
97
94
3,220
3,240
125
122
119
116
113
110
107
104
101
98
95
3,240
3,260
126
123
120
117
114
111
108
105
102
100
97
3,260
3,280
127
124
121
118
115
112
109
106
104
101
98
3,280
3,300
129
126
123
120
117
114
111
108
105
102
99
3,300
3,320
130
127
124
121
118
115
112
109
106
103
101
3,320
3,340
131
129
126
123
120
117
114
111
108
105
102
3,340
3,360
133
130
127
124
121
118
115
112
109
106
103
3,360
3,380
134
131
128
125
122
119
116
113
110
107
104
3,380
3,400
136
133
130
127
124
121
118
115
112
109
106
3,400
3,420
137
134
131
128
125
122
119
116
113
110
107
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-53
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
3,420
3,440
138
135
132
129
126
123
120
117
114
111
108
3,440
3,460
140
137
134
131
128
125
122
119
116
113
110
3,460
3,480
141
138
135
132
129
126
123
120
117
114
111
3,480
3,500
142
139
136
133
130
127
124
121
118
115
112
3,500
3,520
144
141
138
135
132
129
126
123
120
117
114
3,520
3,540
145
142
139
136
133
130
127
124
121
118
115
3,540
3,560
146
143
140
137
134
131
129
126
123
120
117
3,560
3,580
148
145
142
139
136
133
130
127
124
121
118
3,580
3,600
149
146
143
140
137
134
131
128
125
122
119
3,600
3,620
151
148
145
142
139
136
133
130
127
124
121
3,620
3,640
152
149
146
143
140
137
134
131
128
125
122
3,640
3,660
153
150
147
144
141
138
135
132
129
126
123
3,660
3,680
155
152
149
146
143
140
137
134
131
128
125
3,680
3,700
156
153
150
147
144
141
138
135
132
129
126
3,700
3,720
157
154
151
148
145
142
139
136
133
130
127
3,720
3,740
159
156
153
150
147
144
141
138
135
132
129
3,740
3,760
160
157
154
151
148
145
142
139
136
133
130
3,760
3,780
161
158
155
152
149
146
143
140
137
134
131
3,780
3,800
163
160
157
154
151
148
145
142
139
136
133
3,800
3,820
164
161
158
155
152
149
146
143
140
137
134
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-54
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
3,820
3,840
165
163
160
157
154
151
148
145
142
139
136
3,840
3,860
167
164
161
158
155
152
149
146
143
140
137
3,860
3,880
168
165
162
159
156
153
150
147
144
141
138
3,880
3,900
170
167
164
161
158
155
152
149
146
143
140
3,900
3,920
171
168
165
162
159
156
153
150
147
144
141
3,920
3,940
172
169
166
163
160
157
154
151
148
145
142
3,940
3,960
174
171
168
165
162
159
156
153
150
147
144
3,960
3,980
175
172
169
166
163
160
157
154
151
148
145
3,980
4,000
177
174
170
167
164
161
158
155
152
149
146
4,000
4,020
178
175
172
169
166
163
160
157
154
151
148
4,020
4,040
180
176
173
170
167
164
161
158
155
152
149
4,040
4,060
181
178
175
172
168
165
163
160
157
154
151
4,060
4,080
183
179
176
173
170
167
164
161
158
155
152
4,080
4,100
184
181
178
174
171
168
165
162
159
156
153
4,100
4,120
185
182
179
176
173
170
167
164
161
158
155
4,120
4,140
187
184
181
177
174
171
168
165
162
159
156
4,140
4,160
188
185
182
179
176
172
169
166
163
160
157
4,160
4,180
190
187
183
180
177
174
171
168
165
162
159
4,180
4,200
191
188
185
182
179
175
172
169
166
163
160
4,200
4,220
193
189
186
183
180
177
174
170
167
164
161
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-55
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
4,220
4,240
194
191
188
185
181
178
175
172
169
166
163
4,240
4,260
196
192
189
186
183
180
176
173
170
167
164
4,260
4,280
197
194
191
187
184
181
178
175
172
168
165
4,280
4,300
198
195
192
189
186
183
179
176
173
170
167
4,300
4,320
200
197
193
190
187
184
181
178
174
171
168
4,320
4,340
201
198
195
192
189
185
182
179
176
173
170
4,340
4,360
203
200
196
193
190
187
184
181
177
174
171
4,360
4,380
204
201
198
195
191
188
185
182
179
176
172
4,380
4,400
206
202
199
196
193
190
187
183
180
177
174
4,400
4,420
207
204
201
198
194
191
188
185
182
179
175
4,420
4,440
208
205
202
199
196
193
189
186
183
180
177
4,440
4,460
210
207
204
200
197
194
191
188
185
181
178
4,460
4,480
211
208
205
202
199
196
192
189
186
183
180
4,480
4,500
213
210
206
203
200
197
194
191
187
184
181
4,500
4,520
214
211
208
205
202
198
195
192
189
186
183
4,520
4,540
216
212
209
206
203
200
197
193
190
187
184
4,540
4,560
217
214
211
208
204
201
198
195
192
189
185
4,560
4,580
219
215
212
209
206
203
200
196
193
190
187
4,580
4,600
220
217
214
210
207
204
201
198
195
191
188
4,600
4,620
221
218
215
212
209
206
202
199
196
193
190
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-56
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
4,620
4,640
223
220
217
213
210
207
204
201
198
194
191
4,640
4,660
224
221
218
215
212
208
205
202
199
196
193
4,660
4,680
226
223
219
216
213
210
207
204
200
197
194
4,680
4,700
227
224
221
218
215
211
208
205
202
199
196
4,700
4,720
229
225
222
219
216
213
210
206
203
200
197
4,720
4,740
230
227
224
221
217
214
211
208
205
202
198
4,740
4,760
232
228
225
222
219
216
212
209
206
203
200
4,760
4,780
233
230
227
223
220
217
214
211
208
204
201
4,780
4,800
234
231
228
225
222
219
215
212
209
206
203
4,800
4,820
236
233
229
226
223
220
217
214
210
207
204
4,820
4,840
237
234
231
228
225
221
218
215
212
209
206
4,840
4,860
239
236
232
229
226
223
220
217
213
210
207
4,860
4,880
240
237
234
231
227
224
221
218
215
212
208
4,880
4,900
242
238
235
232
229
226
223
219
216
213
210
4,900
4,920
243
240
237
234
230
227
224
221
218
215
211
4,920
4,940
244
241
238
235
232
229
225
222
219
216
213
4,940
4,960
246
243
240
236
233
230
227
224
221
217
214
4,960
4,980
247
244
241
238
235
232
228
225
222
219
216
4,980
5,000
249
246
242
239
236
233
230
227
223
220
217
5,000
5,020
250
247
244
241
238
234
231
228
225
222
219
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-57
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
5,020
5,040
252
248
245
242
239
236
233
229
226
223
220
5,040
5,060
253
250
247
244
240
237
234
231
228
225
221
5,060
5,080
255
251
248
245
242
239
236
232
229
226
223
5,080
5,100
256
253
250
246
243
240
237
234
231
227
224
5,100
5,120
257
254
251
248
245
242
238
235
232
229
226
5,120
5,140
259
256
253
249
246
243
240
237
234
230
227
5,140
5,160
260
257
254
251
248
244
241
238
235
232
229
5,160
5,180
262
259
255
252
249
246
243
240
236
233
230
5,180
5,200
263
260
257
254
251
247
244
241
238
235
232
5,200
5,220
265
261
258
255
252
249
246
242
239
236
233
5,220
5,240
266
263
260
257
253
250
247
244
241
238
234
5,240
5,260
268
264
261
258
255
252
248
245
242
239
236
5,260
5,280
269
266
263
259
256
253
250
247
244
240
237
5,280
5,300
270
267
264
261
258
255
251
248
245
242
239
5,300
5,320
272
269
265
262
259
256
253
250
246
243
240
5,320
5,340
273
270
267
264
261
257
254
251
248
245
242
5,340
5,360
275
272
268
265
262
259
256
253
249
246
243
5,360
5,380
276
273
270
267
263
260
257
254
251
248
244
5,380
5,400
278
274
271
268
265
262
259
255
252
249
246
5,400
5,420
279
276
273
270
266
263
260
257
254
251
247
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-58
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
5,420
5,440
280
277
274
271
268
265
261
258
255
252
249
5,440
5,460
282
279
276
272
269
266
263
260
257
253
250
5,460
5,480
283
280
277
274
271
268
264
261
258
255
252
5,480
5,500
285
282
278
275
272
269
266
263
259
256
253
5,500
5,520
286
283
280
277
274
270
267
264
261
258
255
5,520
5,540
288
284
281
278
275
272
269
265
262
259
256
5,540
5,560
289
286
283
280
276
273
270
267
264
261
257
5,560
5,580
291
287
284
281
278
275
272
268
265
262
259
5,580
5,600
292
289
286
282
279
276
273
270
267
263
260
5,600
5,620
293
290
287
284
281
278
274
271
268
265
262
5,620
5,640
295
292
289
285
282
279
276
273
270
266
263
5,640
5,660
296
293
290
287
284
280
277
274
271
268
265
5,660
5,680
298
295
291
288
285
282
279
276
272
269
266
5,680
5,700
299
296
293
290
287
283
280
277
274
271
268
5,700
5,720
301
297
294
291
288
285
282
278
275
272
269
5,720
5,740
302
299
296
293
289
286
283
280
277
274
270
5,740
5,760
304
300
297
294
291
288
284
281
278
275
272
5,760
5,780
305
302
299
295
292
289
286
283
280
276
273
5,780
5,800
306
303
300
297
294
291
287
284
281
278
275
5,800
5,820
308
305
301
298
295
292
289
286
282
279
276
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-59
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
5,820
5,840
309
306
303
300
297
293
290
287
284
281
278
5,840
5,860
311
308
304
301
298
295
292
289
285
282
279
5,860
5,880
312
309
306
303
299
296
293
290
287
284
280
5,880
5,900
314
310
307
304
301
298
295
291
288
285
282
5,900
5,920
315
312
309
306
302
299
296
293
290
287
283
5,920
5,940
316
313
310
307
304
301
297
294
291
288
285
5,940
5,960
318
315
312
308
305
302
299
296
293
289
286
5,960
5,980
319
316
313
310
307
304
300
297
294
291
288
5,980
6,000
321
318
314
311
308
305
302
299
295
292
289
6,000
6,020
322
319
316
313
310
306
303
300
297
294
291
6,020
6,040
324
320
317
314
311
308
305
301
298
295
292
6,040
6,060
325
322
319
316
312
309
306
303
300
297
293
6,060
6,080
327
323
320
317
314
311
308
304
301
298
295
6,080
6,100
328
325
322
318
315
312
309
306
303
299
296
6,100
6,120
329
326
323
320
317
314
310
307
304
301
298
6,120
6,140
331
328
325
321
318
315
312
309
306
302
299
6,140
6,160
332
329
326
323
320
316
313
310
307
304
301
6,160
6,180
334
331
327
324
321
318
315
312
308
305
302
6,180
6,200
335
332
329
326
323
319
316
313
310
307
304
6,200
6,220
337
333
330
327
324
321
318
314
311
308
305
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-60
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
6,220
6,240
338
335
332
329
325
322
319
316
313
310
306
6,240
6,260
340
336
333
330
327
324
320
317
314
311
308
6,260
6,280
341
338
335
331
328
325
322
319
316
312
309
6,280
6,300
342
339
336
333
330
327
323
320
317
314
311
6,300
6,320
344
341
337
334
331
328
325
322
318
315
312
6,320
6,340
345
342
339
336
333
329
326
323
320
317
314
6,340
6,360
347
344
340
337
334
331
328
325
321
318
315
6,360
6,380
348
345
342
339
335
332
329
326
323
320
316
6,380
6,400
350
346
343
340
337
334
331
327
324
321
318
6,400
6,420
351
348
345
342
338
335
332
329
326
323
319
6,420
6,440
352
349
346
343
340
337
333
330
327
324
321
6,440
6,460
354
351
348
344
341
338
335
332
329
325
322
6,460
6,480
355
352
349
346
343
340
336
333
330
327
324
6,480
6,500
357
354
350
347
344
341
338
335
331
328
325
6,500
6,520
358
355
352
349
346
342
339
336
333
330
327
6,520
6,540
360
356
353
350
347
344
341
337
334
331
328
6,540
6,560
361
358
355
352
348
345
342
339
336
333
329
6,560
6,580
363
359
356
353
350
347
344
340
337
334
331
6,580
6,600
364
361
358
354
351
348
345
342
339
335
332
6,600
6,620
365
362
359
356
353
350
346
343
340
337
334
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-61
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
6,620
6,640
367
364
361
357
354
351
348
345
342
338
335
6,640
6,660
368
365
362
359
356
352
349
346
343
340
337
6,660
6,680
370
367
363
360
357
354
351
348
344
341
338
6,680
6,700
371
368
365
362
359
355
352
349
346
343
340
6,700
6,720
373
369
366
363
360
357
354
350
347
344
341
6,720
6,740
374
371
368
365
361
358
355
352
349
346
342
6,740
6,760
376
372
369
366
363
360
356
353
350
347
344
6,760
6,780
377
374
371
367
364
361
358
355
352
348
345
6,780
6,800
378
375
372
369
366
363
359
356
353
350
347
6,800
6,820
380
377
373
370
367
364
361
358
354
351
348
6,820
6,840
381
378
375
372
369
365
362
359
356
353
350
6,840
6,860
383
380
376
373
370
367
364
361
357
354
351
6,860
6,880
384
381
378
375
371
368
365
362
359
356
352
6,880
6,900
386
382
379
376
373
370
367
363
360
357
354
6,900
6,920
387
384
381
378
374
371
368
365
362
359
355
6,920
6,940
388
385
382
379
376
373
369
366
363
360
357
6,940
6,960
390
387
384
380
377
374
371
368
365
361
358
6,960
6,980
391
388
385
382
379
376
372
369
366
363
360
6,980
7,000
393
390
386
383
380
377
374
371
367
364
361
7,000
7,020
394
391
388
385
382
378
375
372
369
366
363
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-62
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
7,020
7,040
396
392
389
386
383
380
377
373
370
367
364
7,040
7,060
397
394
391
388
384
381
378
375
372
369
365
7,060
7,080
399
395
392
389
386
383
380
376
373
370
367
7,080
7,100
400
397
394
390
387
384
381
378
375
371
368
7,100
7,120
401
398
395
392
389
386
382
379
376
373
370
7,120
7,140
403
400
397
393
390
387
384
381
378
374
371
7,140
7,160
404
401
398
395
392
388
385
382
379
376
373
7,160
7,180
406
403
399
396
393
390
387
384
380
377
374
7,180
7,200
407
404
401
398
395
391
388
385
382
379
376
7,200
7,220
409
405
402
399
396
393
390
386
383
380
377
7,220
7,240
410
407
404
401
397
394
391
388
385
382
378
7,240
7,260
412
408
405
402
399
396
392
389
386
383
380
7,260
7,280
413
410
407
403
400
397
394
391
388
384
381
7,280
7,300
414
411
408
405
402
399
395
392
389
386
383
7,300
7,320
416
413
409
406
403
400
397
394
390
387
384
7,320
7,340
417
414
411
408
405
401
398
395
392
389
386
7,340
7,360
419
416
412
409
406
403
400
397
393
390
387
7,360
7,380
420
417
414
411
407
404
401
398
395
392
388
7,380
7,400
422
418
415
412
409
406
403
399
396
393
390
7,400
7,420
423
420
417
414
410
407
404
401
398
395
391
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-63
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
7,420
7,440
424
421
418
415
412
409
405
402
399
396
393
7,440
7,460
426
423
420
416
413
410
407
404
401
397
394
7,460
7,480
427
424
421
418
415
412
408
405
402
399
396
7,480
7,500
429
426
422
419
416
413
410
407
403
400
397
7,500
7,520
430
427
424
421
418
414
411
408
405
402
399
7,520
7,540
432
428
425
422
419
416
413
409
406
403
400
7,540
7,560
433
430
427
424
420
417
414
411
408
405
401
7,560
7,580
435
431
428
425
422
419
416
412
409
406
403
7,580
7,600
436
433
430
426
423
420
417
414
411
407
404
7,600
7,620
437
434
431
428
425
422
418
415
412
409
406
7,620
7,640
439
436
433
429
426
423
420
417
414
410
407
7,640
7,660
440
437
434
431
428
424
421
418
415
412
409
7,660
7,680
442
439
435
432
429
426
423
420
416
413
410
7,680
7,700
443
440
437
434
431
427
424
421
418
415
412
7,700
7,720
445
441
438
435
432
429
426
422
419
416
413
7,720
7,740
446
443
440
437
433
430
427
424
421
418
414
7,740
7,760
448
444
441
438
435
432
428
425
422
419
416
7,760
7,780
449
446
443
439
436
433
430
427
424
420
417
7,780
7,800
450
447
444
441
438
435
431
428
425
422
419
7,800
7,820
452
449
445
442
439
436
433
430
426
423
420
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-64
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
7,820
7,840
453
450
447
444
441
437
434
431
428
425
422
7,840
7,860
455
452
448
445
442
439
436
433
429
426
423
7,860
7,880
456
453
450
447
443
440
437
434
431
428
424
7,880
7,900
458
454
451
448
445
442
439
435
432
429
426
7,900
7,920
459
456
453
450
446
443
440
437
434
431
427
7,920
7,940
460
457
454
451
448
445
441
438
435
432
429
7,940
7,960
462
459
456
452
449
446
443
440
437
433
430
7,960
7,980
463
460
457
454
451
448
444
441
438
435
432
7,980
8,000
465
462
458
455
452
449
446
443
439
436
433
8,000
8,020
466
463
460
457
454
450
447
444
441
438
435
8,020
8,040
468
464
461
458
455
452
449
445
442
439
436
8,040
8,060
469
466
463
460
456
453
450
447
444
441
437
8,060
8,080
471
467
464
461
458
455
452
448
445
442
439
8,080
8,100
472
469
466
462
459
456
453
450
447
443
440
8,100
8,120
473
470
467
464
461
458
454
451
448
445
442
8,120
8,140
475
472
469
465
462
459
456
453
450
446
443
8,140
8,160
476
473
470
467
464
460
457
454
451
448
445
8,160
8,180
478
475
471
468
465
462
459
456
452
449
446
8,180
8,200
479
476
473
470
467
463
460
457
454
451
448
8,200
8,220
481
477
474
471
468
465
462
458
455
452
449
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-65
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
8,220
8,240
482
479
476
473
469
466
463
460
457
454
450
8,240
8,260
484
480
477
474
471
468
464
461
458
455
452
8,260
8,280
485
482
479
475
472
469
466
463
460
456
453
8,280
8,300
486
483
480
477
474
471
467
464
461
458
455
8,300
8,320
488
485
481
478
475
472
469
466
462
459
456
8,320
8,340
489
486
483
480
477
473
470
467
464
461
458
8,340
8,360
491
488
484
481
478
475
472
469
465
462
459
8,360
8,380
492
489
486
483
479
476
473
470
467
464
460
8,380
8,400
494
490
487
484
481
478
475
471
468
465
462
8,400
8,420
495
492
489
486
482
479
476
473
470
467
463
8,420
8,440
496
493
490
487
484
481
477
474
471
468
465
8,440
8,460
498
495
492
488
485
482
479
476
473
469
466
8,460
8,480
499
496
493
490
487
484
480
477
474
471
468
8,480
8,500
501
498
494
491
488
485
482
479
475
472
469
8,500
8,520
502
499
496
493
490
486
483
480
477
474
471
8,520
8,540
504
500
497
494
491
488
485
481
478
475
472
8,540
8,560
505
502
499
496
492
489
486
483
480
477
473
8,560
8,580
507
503
500
497
494
491
488
484
481
478
475
8,580
8,600
508
505
502
498
495
492
489
486
483
479
476
8,600
8,620
509
506
503
500
497
494
490
487
484
481
478
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-66
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
8,620
8,640
511
508
505
501
498
495
492
489
486
482
479
8,640
8,660
512
509
506
503
500
496
493
490
487
484
481
8,660
8,680
514
511
507
504
501
498
495
492
488
485
482
8,680
8,700
515
512
509
506
503
499
496
493
490
487
484
8,700
8,720
517
513
510
507
504
501
498
494
491
488
485
8,720
8,740
518
515
512
509
505
502
499
496
493
490
486
8,740
8,760
520
516
513
510
507
504
500
497
494
491
488
8,760
8,780
521
518
515
511
508
505
502
499
496
492
489
8,780
8,800
522
519
516
513
510
507
503
500
497
494
491
8,800
8,820
524
521
517
514
511
508
505
502
498
495
492
8,820
8,840
525
522
519
516
513
509
506
503
500
497
494
8,840
8,860
527
524
520
517
514
511
508
505
501
498
495
8,860
8,880
528
525
522
519
515
512
509
506
503
500
496
8,880
8,900
530
526
523
520
517
514
511
507
504
501
498
8,900
8,920
531
528
525
522
518
515
512
509
506
503
499
8,920
8,940
532
529
526
523
520
517
513
510
507
504
501
8,940
8,960
534
531
528
524
521
518
515
512
509
505
502
8,960
8,980
535
532
529
526
523
520
516
513
510
507
504
8,980
9,000
537
534
530
527
524
521
518
515
511
508
505
9,000
9,020
538
535
532
529
526
522
519
516
513
510
507
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-67
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
9,020
9,040
540
536
533
530
527
524
521
517
514
511
508
9,040
9,060
541
538
535
532
528
525
522
519
516
513
509
9,060
9,080
543
539
536
533
530
527
524
520
517
514
511
9,080
9,100
544
541
538
534
531
528
525
522
519
515
512
9,100
9,120
545
542
539
536
533
530
526
523
520
517
514
9,120
9,140
547
544
541
537
534
531
528
525
522
518
515
9,140
9,160
548
545
542
539
536
532
529
526
523
520
517
9,160
9,180
550
547
543
540
537
534
531
528
524
521
518
9,180
9,200
551
548
545
542
539
535
532
529
526
523
520
9,200
9,220
553
549
546
543
540
537
534
530
527
524
521
9,220
9,240
554
551
548
545
541
538
535
532
529
526
522
9,240
9,260
556
552
549
546
543
540
536
533
530
527
524
9,260
9,280
557
554
551
547
544
541
538
535
532
528
525
9,280
9,300
558
555
552
549
546
543
539
536
533
530
527
9,300
9,320
560
557
553
550
547
544
541
538
534
531
528
9,320
9,340
561
558
555
552
549
545
542
539
536
533
530
9,340
9,360
563
560
556
553
550
547
544
541
537
534
531
9,360
9,380
564
561
558
555
551
548
545
542
539
536
532
9,380
9,400
566
562
559
556
553
550
547
543
540
537
534
9,400
9,420
567
564
561
558
554
551
548
545
542
539
535
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-68
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
9,420
9,440
568
565
562
559
556
553
549
546
543
540
537
9,440
9,460
570
567
564
560
557
554
551
548
545
541
538
9,460
9,480
571
568
565
562
559
556
552
549
546
543
540
9,480
9,500
573
570
566
563
560
557
554
551
547
544
541
9,500
9,520
574
571
568
565
562
558
555
552
549
546
543
9,520
9,540
576
572
569
566
563
560
557
553
550
547
544
9,540
9,560
577
574
571
568
564
561
558
555
552
549
545
9,560
9,580
579
575
572
569
566
563
560
556
553
550
547
9,580
9,600
580
577
574
570
567
564
561
558
555
551
548
9,600
9,620
581
578
575
572
569
566
562
559
556
553
550
9,620
9,640
583
580
577
573
570
567
564
561
558
554
551
9,640
9,660
584
581
578
575
572
568
565
562
559
556
553
9,660
9,680
586
583
579
576
573
570
567
564
560
557
554
9,680
9,700
587
584
581
578
575
571
568
565
562
559
556
9,700
9,720
589
585
582
579
576
573
570
566
563
560
557
9,720
9,740
590
587
584
581
577
574
571
568
565
562
558
9,740
9,760
592
588
585
582
579
576
572
569
566
563
560
9,760
9,780
593
590
587
583
580
577
574
571
568
564
561
9,780
9,800
594
591
588
585
582
579
575
572
569
566
563
9,800
9,820
596
593
589
586
583
580
577
574
570
567
564
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-69
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
9,820
9,840
597
594
591
588
585
581
578
575
572
569
566
9,840
9,860
599
596
592
589
586
583
580
577
573
570
567
9,860
9,880
600
597
594
591
587
584
581
578
575
572
568
9,880
9,900
602
599
595
592
589
586
583
579
576
573
570
9,900
9,920
603
600
597
594
590
587
584
581
578
575
571
9,920
9,940
605
602
598
595
592
589
585
582
579
576
573
9,940
9,960
606
603
600
596
593
590
587
584
581
577
574
9,960
9,980
608
605
601
598
595
592
588
585
582
579
576
9,980
10,000
610
606
603
599
596
593
590
587
583
580
577
10,000
10,020
611
608
604
601
598
594
591
588
585
582
579
10,020
10,040
613
609
606
603
599
596
593
589
586
583
580
10,040
10,060
614
611
607
604
601
597
594
591
588
585
581
10,060
10,080
616
612
609
606
602
599
596
592
589
586
583
10,080
10,100
617
614
610
607
604
600
597
594
591
587
584
10,100
10,120
619
615
612
609
605
602
599
595
592
589
586
10,120
10,140
620
617
613
610
607
603
600
597
594
590
587
10,140
10,160
622
618
615
612
608
605
602
598
595
592
589
10,160
10,180
623
620
616
613
610
606
603
600
596
593
590
10,180
10,200
625
621
618
615
611
608
605
601
598
595
592
10,200
10,220
626
623
620
616
613
610
606
603
599
596
593
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-70
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
10,220
10,240
628
624
621
618
614
611
608
604
601
598
594
10,240
10,260
629
626
623
619
616
613
609
606
603
599
596
10,260
10,280
631
627
624
621
617
614
611
607
604
601
597
10,280
10,300
632
629
626
622
619
616
612
609
606
602
599
10,300
10,320
634
630
627
624
620
617
614
610
607
604
600
10,320
10,340
635
632
629
625
622
619
615
612
609
605
602
10,340
10,360
637
634
630
627
623
620
617
613
610
607
603
10,360
10,380
638
635
632
628
625
622
618
615
612
608
605
10,380
10,400
640
637
633
630
627
623
620
616
613
610
606
10,400
10,420
641
638
635
631
628
625
621
618
615
611
608
10,420
10,440
643
640
636
633
630
626
623
620
616
613
610
10,440
10,460
644
641
638
634
631
628
624
621
618
614
611
10,460
10,480
646
643
639
636
633
629
626
623
619
616
613
10,480
10,500
648
644
641
637
634
631
627
624
621
617
614
10,500
10,520
649
646
642
639
636
632
629
626
622
619
616
10,520
10,540
651
647
644
641
637
634
630
627
624
620
617
10,540
10,560
652
649
645
642
639
635
632
629
625
622
619
10,560
10,580
654
650
647
644
640
637
634
630
627
623
620
10,580
10,600
655
652
648
645
642
638
635
632
628
625
622
10,600
10,620
657
653
650
647
643
640
637
633
630
627
623
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-71
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
10,620
10,640
658
655
651
648
645
641
638
635
631
628
625
10,640
10,660
660
656
653
650
646
643
640
636
633
630
626
10,660
10,680
661
658
654
651
648
644
641
638
634
631
628
10,680
10,700
663
659
656
653
649
646
643
639
636
633
629
10,700
10,720
664
661
658
654
651
648
644
641
637
634
631
10,720
10,740
666
662
659
656
652
649
646
642
639
636
632
10,740
10,760
667
664
661
657
654
651
647
644
641
637
634
10,760
10,780
669
665
662
659
655
652
649
645
642
639
635
10,780
10,800
670
667
664
660
657
654
650
647
644
640
637
10,800
10,820
672
668
665
662
658
655
652
648
645
642
638
10,820
10,840
673
670
667
663
660
657
653
650
647
643
640
10,840
10,860
675
672
668
665
661
658
655
651
648
645
641
10,860
10,880
676
673
670
666
663
660
656
653
650
646
643
10,880
10,900
678
675
671
668
665
661
658
654
651
648
644
10,900
10,920
679
676
673
669
666
663
659
656
653
649
646
10,920
10,940
681
678
674
671
668
664
661
658
654
651
648
10,940
10,960
682
679
676
672
669
666
662
659
656
652
649
10,960
10,980
684
681
677
674
671
667
664
661
657
654
651
10,980
11,000
686
682
679
675
672
669
665
662
659
655
652
11,000
11,020
687
684
680
677
674
670
667
664
660
657
654
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-72
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
11,020
11,040
689
685
682
679
675
672
668
665
662
658
655
11,040
11,060
690
687
683
680
677
673
670
667
663
660
657
11,060
11,080
692
688
685
682
678
675
672
668
665
661
658
11,080
11,100
693
690
686
683
680
676
673
670
666
663
660
11,100
11,120
695
691
688
685
681
678
675
671
668
665
661
11,120
11,140
696
693
689
686
683
679
676
673
669
666
663
11,140
11,160
698
694
691
688
684
681
678
674
671
668
664
11,160
11,180
699
696
692
689
686
682
679
676
672
669
666
11,180
11,200
701
697
694
691
687
684
681
677
674
671
667
11,200
11,220
702
699
696
692
689
686
682
679
675
672
669
11,220
11,240
704
700
697
694
690
687
684
680
677
674
670
11,240
11,260
705
702
699
695
692
689
685
682
679
675
672
11,260
11,280
707
703
700
697
693
690
687
683
680
677
673
11,280
11,300
708
705
702
698
695
692
688
685
682
678
675
11,300
11,320
710
706
703
700
696
693
690
686
683
680
676
11,320
11,340
711
708
705
701
698
695
691
688
685
681
678
11,340
11,360
713
710
706
703
699
696
693
689
686
683
679
11,360
11,380
714
711
708
704
701
698
694
691
688
684
681
11,380
11,400
716
713
709
706
703
699
696
692
689
686
682
11,400
11,420
717
714
711
707
704
701
697
694
691
687
684
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-73
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
11,420
11,440
719
716
712
709
706
702
699
696
692
689
686
11,440
11,460
720
717
714
710
707
704
700
697
694
690
687
11,460
11,480
722
719
715
712
709
705
702
699
695
692
689
11,480
11,500
724
720
717
713
710
707
703
700
697
693
690
11,500
11,520
725
722
718
715
712
708
705
702
698
695
692
11,520
11,540
727
723
720
717
713
710
706
703
700
696
693
11,540
11,560
728
725
721
718
715
711
708
705
701
698
695
11,560
11,580
730
726
723
720
716
713
710
706
703
699
696
11,580
11,600
731
728
724
721
718
714
711
708
704
701
698
11,600
11,620
733
729
726
723
719
716
713
709
706
703
699
11,620
11,640
734
731
727
724
721
717
714
711
707
704
701
11,640
11,660
736
732
729
726
722
719
716
712
709
706
702
11,660
11,680
737
734
730
727
724
720
717
714
710
707
704
11,680
11,700
739
735
732
729
725
722
719
715
712
709
705
11,700
11,720
740
737
734
730
727
724
720
717
713
710
707
11,720
11,740
742
738
735
732
728
725
722
718
715
712
708
11,740
11,760
743
740
737
733
730
727
723
720
717
713
710
11,760
11,780
745
741
738
735
731
728
725
721
718
715
711
11,780
11,800
746
743
740
736
733
730
726
723
720
716
713
11,800
11,820
748
744
741
738
734
731
728
724
721
718
714
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-74
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
11,820
11,840
749
746
743
739
736
733
729
726
723
719
716
11,840
11,860
751
748
744
741
737
734
731
727
724
721
717
11,860
11,880
752
749
746
742
739
736
732
729
726
722
719
11,880
11,900
754
751
747
744
741
737
734
730
727
724
720
11,900
11,920
755
752
749
745
742
739
735
732
729
725
722
11,920
11,940
757
754
750
747
744
740
737
734
730
727
724
11,940
11,960
758
755
752
748
745
742
738
735
732
728
725
11,960
11,980
760
757
753
750
747
743
740
737
733
730
727
11,980
12,000
762
758
755
751
748
745
741
738
735
731
728
12,000
12,020
763
760
756
753
750
746
743
740
736
733
730
12,020
12,040
765
761
758
755
751
748
744
741
738
734
731
12,040
12,060
766
763
759
756
753
749
746
743
739
736
733
12,060
12,080
768
764
761
758
754
751
748
744
741
737
734
12,080
12,100
769
766
762
759
756
752
749
746
742
739
736
12,100
12,120
771
767
764
761
757
754
751
747
744
741
737
12,120
12,140
772
769
765
762
759
755
752
749
745
742
739
12,140
12,160
774
770
767
764
760
757
754
750
747
744
740
12,160
12,180
775
772
768
765
762
758
755
752
748
745
742
12,180
12,200
777
773
770
767
763
760
757
753
750
747
743
12,200
12,220
778
775
772
768
765
762
758
755
751
748
745
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-75
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
12,220
12,240
780
776
773
770
766
763
760
756
753
750
746
12,240
12,260
781
778
775
771
768
765
761
758
755
751
748
12,260
12,280
783
779
776
773
769
766
763
759
756
753
749
12,280
12,300
784
781
778
774
771
768
764
761
758
754
751
12,300
12,320
786
782
779
776
772
769
766
762
759
756
752
12,320
12,340
787
784
781
777
774
771
767
764
761
757
754
12,340
12,360
789
786
782
779
775
772
769
765
762
759
755
12,360
12,380
790
787
784
780
777
774
770
767
764
760
757
12,380
12,400
792
789
785
782
779
775
772
768
765
762
758
12,400
12,420
793
790
787
783
780
777
773
770
767
763
760
12,420
12,440
795
792
788
785
782
778
775
772
768
765
762
12,440
12,460
796
793
790
786
783
780
776
773
770
766
763
12,460
12,480
798
795
791
788
785
781
778
775
771
768
765
12,480
12,500
800
796
793
789
786
783
779
776
773
769
766
12,500
12,520
801
798
794
791
788
784
781
778
774
771
768
12,520
12,540
803
799
796
793
789
786
782
779
776
772
769
12,540
12,560
804
801
797
794
791
787
784
781
777
774
771
12,560
12,580
806
802
799
796
792
789
786
782
779
775
772
12,580
12,600
807
804
800
797
794
790
787
784
780
777
774
12,600
12,620
809
805
802
799
795
792
789
785
782
779
775
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-76
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
12,620
12,640
810
807
803
800
797
793
790
787
783
780
777
12,640
12,660
812
808
805
802
798
795
792
788
785
782
778
12,660
12,680
813
810
806
803
800
796
793
790
786
783
780
12,680
12,700
815
811
808
805
801
798
795
791
788
785
781
12,700
12,720
816
813
810
806
803
800
796
793
789
786
783
12,720
12,740
818
814
811
808
804
801
798
794
791
788
784
12,740
12,760
819
816
813
809
806
803
799
796
793
789
786
12,760
12,780
821
817
814
811
807
804
801
797
794
791
787
12,780
12,800
822
819
816
812
809
806
802
799
796
792
789
12,800
12,820
824
820
817
814
810
807
804
800
797
794
790
12,820
12,840
825
822
819
815
812
809
805
802
799
795
792
12,840
12,860
827
824
820
817
813
810
807
803
800
797
793
12,860
12,880
828
825
822
818
815
812
808
805
802
798
795
12,880
12,900
830
827
823
820
817
813
810
806
803
800
796
12,900
12,920
831
828
825
821
818
815
811
808
805
801
798
12,920
12,940
833
830
826
823
820
816
813
810
806
803
800
12,940
12,960
834
831
828
824
821
818
814
811
808
804
801
12,960
12,980
836
833
829
826
823
819
816
813
809
806
803
12,980
13,000
838
834
831
827
824
821
817
814
811
807
804
13,000
13,020
839
836
832
829
826
822
819
816
812
809
806
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-77
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
13,020
13,040
841
837
834
831
827
824
820
817
814
810
807
13,040
13,060
842
839
835
832
829
825
822
819
815
812
809
13,060
13,080
844
840
837
834
830
827
824
820
817
813
810
13,080
13,100
845
842
838
835
832
828
825
822
818
815
812
13,100
13,120
847
843
840
837
833
830
827
823
820
817
813
13,120
13,140
848
845
841
838
835
831
828
825
821
818
815
13,140
13,160
850
846
843
840
836
833
830
826
823
820
816
13,160
13,180
851
848
844
841
838
834
831
828
824
821
818
13,180
13,200
853
849
846
843
839
836
833
829
826
823
819
13,200
13,220
854
851
848
844
841
838
834
831
827
824
821
13,220
13,240
856
852
849
846
842
839
836
832
829
826
822
13,240
13,260
857
854
851
847
844
841
837
834
831
827
824
13,260
13,280
859
855
852
849
845
842
839
835
832
829
825
13,280
13,300
860
857
854
850
847
844
840
837
834
830
827
13,300
13,320
862
858
855
852
848
845
842
838
835
832
828
13,320
13,340
863
860
857
853
850
847
843
840
837
833
830
13,340
13,360
865
862
858
855
851
848
845
841
838
835
831
13,360
13,380
866
863
860
856
853
850
846
843
840
836
833
13,380
13,400
868
865
861
858
855
851
848
844
841
838
834
13,400
13,420
869
866
863
859
856
853
849
846
843
839
836
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-78
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
13,420
13,440
871
868
864
861
858
854
851
848
844
841
838
13,440
13,460
872
869
866
862
859
856
852
849
846
842
839
13,460
13,480
874
871
867
864
861
857
854
851
847
844
841
13,480
13,500
876
872
869
865
862
859
855
852
849
845
842
13,500
13,520
877
874
870
867
864
860
857
854
850
847
844
13,520
13,540
879
875
872
869
865
862
858
855
852
848
845
13,540
13,560
880
877
873
870
867
863
860
857
853
850
847
13,560
13,580
882
878
875
872
868
865
862
858
855
851
848
13,580
13,600
883
880
876
873
870
866
863
860
856
853
850
13,600
13,620
885
881
878
875
871
868
865
861
858
855
851
13,620
13,640
886
883
879
876
873
869
866
863
859
856
853
13,640
13,660
888
884
881
878
874
871
868
864
861
858
854
13,660
13,680
889
886
882
879
876
872
869
866
862
859
856
13,680
13,700
891
887
884
881
877
874
871
867
864
861
857
13,700
13,720
892
889
886
882
879
876
872
869
865
862
859
13,720
13,740
894
890
887
884
880
877
874
870
867
864
860
13,740
13,760
896
892
889
885
882
879
875
872
869
865
862
13,760
13,780
897
894
890
887
883
880
877
873
870
867
863
13,780
13,800
899
895
892
888
885
882
878
875
872
868
865
13,800
13,820
900
897
893
890
886
883
880
876
873
870
866
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-79
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
13,820
13,840
902
898
895
891
888
885
881
878
875
871
868
13,840
13,860
903
900
896
893
890
886
883
879
876
873
869
13,860
13,880
905
902
898
895
891
888
884
881
878
874
871
13,880
13,900
907
903
900
896
893
889
886
882
879
876
872
13,900
13,920
908
905
901
898
894
891
887
884
881
877
874
13,920
13,940
910
906
903
899
896
892
889
886
882
879
876
13,940
13,960
911
908
904
901
897
894
890
887
884
880
877
13,960
13,980
913
909
906
902
899
896
892
889
885
882
879
13,980
14,000
914
911
908
904
901
897
894
890
887
883
880
14,000
14,020
916
913
909
906
902
899
895
892
888
885
882
14,020
14,040
918
914
911
907
904
900
897
893
890
886
883
14,040
14,060
919
916
912
909
905
902
898
895
891
888
885
14,060
14,080
921
917
914
910
907
903
900
896
893
890
886
14,080
14,100
922
919
915
912
908
905
902
898
895
891
888
14,100 & over
923
920
916
913
909
906
902
899
895
892
888
7.9% of excess over $14,100 plus
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-80
0
1
2
3
4
5
6
7
8
9
10
or more
0
240
0
0
0
0
0
0
0
0
0
0
0
240
260
1
0
0
0
0
0
0
0
0
0
0
260
280
1
0
0
0
0
0
0
0
0
0
0
280
300
1
0
0
0
0
0
0
0
0
0
0
300
320
1
1
0
0
0
0
0
0
0
0
0
320
340
2
1
0
0
0
0
0
0
0
0
0
340
360
2
1
1
0
0
0
0
0
0
0
0
360
380
2
2
1
0
0
0
0
0
0
0
0
380
400
2
2
1
0
0
0
0
0
0
0
0
400
420
3
2
1
1
0
0
0
0
0
0
0
420
440
3
2
2
1
0
0
0
0
0
0
0
440
460
3
3
2
1
1
0
0
0
0
0
0
460
480
4
3
2
2
1
0
0
0
0
0
0
480
500
4
3
3
2
1
1
0
0
0
0
0
500
520
4
3
3
2
1
1
0
0
0
0
0
520
540
4
4
3
2
2
1
0
0
0
0
0
540
560
5
4
3
3
2
1
1
0
0
0
0
560
580
5
4
4
3
2
2
1
0
0
0
0
580
600
5
5
4
3
3
2
1
1
0
0
0
600
620
6
5
4
4
3
2
2
1
0
0
0
620
640
6
5
5
4
3
3
2
1
1
0
0
640
660
6
5
5
4
3
3
2
1
1
0
0
660
680
6
6
5
4
4
3
2
2
1
0
0
680
700
7
6
5
5
4
3
3
2
1
1
0
700
720
7
6
6
5
4
4
3
2
2
1
0
720
740
7
7
6
5
5
4
3
3
2
1
1
740
760
8
7
6
6
5
4
4
3
2
2
1
760
780
8
7
6
6
5
4
4
3
2
2
1
780
800
8
7
7
6
5
5
4
3
3
2
1
Semimonthly PAYROLL PERIOD
For Calendar Year 2028
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-81
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2028
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
800
820
8
8
7
6
6
5
4
4
3
2
2
820
840
9
8
7
7
6
5
5
4
3
3
2
840
860
10
8
8
7
6
6
5
4
4
3
2
860
880
10
9
8
7
7
6
5
5
4
3
3
880
900
11
9
8
7
7
6
5
5
4
3
3
900
920
12
10
8
8
7
6
6
5
4
4
3
920
940
12
11
9
8
7
7
6
5
5
4
3
940
960
13
11
10
8
8
7
6
6
5
4
4
960
980
13
12
10
9
8
7
7
6
5
5
4
980
1,000
14
13
11
10
8
8
7
6
6
5
4
1,000
1,020
15
13
12
10
9
8
7
6
6
5
4
1,020
1,040
16
14
12
11
9
8
7
7
6
5
5
1,040
1,060
17
14
13
11
10
8
8
7
6
6
5
1,060
1,080
18
15
14
12
11
9
8
7
7
6
5
1,080
1,100
19
16
14
13
11
10
8
8
7
6
6
1,100
1,120
20
18
15
13
12
10
9
8
7
7
6
1,120
1,140
21
19
16
14
12
11
9
8
8
7
6
1,140
1,160
22
20
17
15
13
12
10
9
8
7
6
1,160
1,180
23
21
18
16
14
12
11
9
8
7
7
1,180
1,200
25
22
19
17
14
13
11
10
8
8
7
1,200
1,220
26
23
20
18
15
13
12
10
9
8
7
1,220
1,240
27
24
22
19
16
14
13
11
10
8
8
1,240
1,260
28
25
23
20
17
15
13
12
10
9
8
1,260
1,280
29
26
24
21
18
16
14
12
11
9
8
1,280
1,300
31
28
25
22
20
17
15
13
11
10
8
1,300
1,320
32
29
26
23
21
18
15
14
12
11
9
1,320
1,340
33
30
27
24
22
19
17
14
13
11
10
1,340
1,360
35
32
28
25
23
20
18
15
13
12
10
1,360
1,380
36
33
30
27
24
21
19
16
14
13
11
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-82
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2028
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
1,380
1,400
37
34
31
28
25
22
20
17
15
13
12
1,400
1,420
38
35
32
29
26
24
21
18
16
14
12
1,420
1,440
40
37
34
31
28
25
22
19
17
14
13
1,440
1,460
41
38
35
32
29
26
23
21
18
15
14
1,460
1,480
42
39
36
33
30
27
24
22
19
16
14
1,480
1,500
44
41
37
34
31
28
25
23
20
17
15
1,500
1,520
45
42
39
36
33
30
27
24
21
19
16
1,520
1,540
46
43
40
37
34
31
28
25
22
20
17
1,540
1,560
47
44
41
38
35
32
29
26
23
21
18
1,560
1,580
49
46
43
40
36
33
30
27
24
22
19
1,580
1,600
50
47
44
41
38
35
32
29
26
23
20
1,600
1,620
51
48
45
42
39
36
33
30
27
24
21
1,620
1,640
53
49
46
43
40
37
34
31
28
25
23
1,640
1,660
54
51
48
45
42
39
35
32
29
26
24
1,660
1,680
55
52
49
46
43
40
37
34
31
28
25
1,680
1,700
56
53
50
47
44
41
38
35
32
29
26
1,700
1,720
58
55
52
48
45
42
39
36
33
30
27
1,720
1,740
59
56
53
50
47
44
41
38
35
31
28
1,740
1,760
60
57
54
51
48
45
42
39
36
33
30
1,760
1,780
62
58
55
52
49
46
43
40
37
34
31
1,780
1,800
63
60
57
54
51
48
44
41
38
35
32
1,800
1,820
64
61
58
55
52
49
46
43
40
37
34
1,820
1,840
66
63
59
56
53
50
47
44
41
38
35
1,840
1,860
67
64
61
57
54
51
48
45
42
39
36
1,860
1,880
69
65
62
59
56
53
50
47
43
40
37
1,880
1,900
70
67
63
60
57
54
51
48
45
42
39
1,900
1,920
71
68
65
62
58
55
52
49
46
43
40
1,920
1,940
73
69
66
63
60
56
53
50
47
44
41
1,940
1,960
74
71
67
64
61
58
55
52
49
46
42
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-83
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2028
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
1,960
1,980
75
72
69
66
62
59
56
53
50
47
44
1,980
2,000
77
73
70
67
64
60
57
54
51
48
45
2,000
2,020
78
75
72
68
65
62
59
55
52
49
46
2,020
2,040
79
76
73
70
66
63
60
57
54
51
48
2,040
2,060
81
78
74
71
68
65
61
58
55
52
49
2,060
2,080
82
79
76
72
69
66
63
59
56
53
50
2,080
2,100
83
80
77
74
71
67
64
61
58
55
51
2,100
2,120
85
82
78
75
72
69
65
62
59
56
53
2,120
2,140
86
83
80
76
73
70
67
63
60
57
54
2,140
2,160
88
84
81
78
75
71
68
65
62
58
55
2,160
2,180
89
86
82
79
76
73
69
66
63
60
57
2,180
2,200
90
87
84
81
77
74
71
68
64
61
58
2,200
2,220
92
88
85
82
79
75
72
69
66
62
59
2,220
2,240
93
90
87
83
80
77
74
70
67
64
61
2,240
2,260
95
91
88
85
81
78
75
72
68
65
62
2,260
2,280
96
93
89
86
83
80
76
73
70
67
63
2,280
2,300
97
94
91
87
84
81
78
74
71
68
65
2,300
2,320
99
95
92
89
85
82
79
76
72
69
66
2,320
2,340
100
97
93
90
87
84
80
77
74
71
67
2,340
2,360
102
98
95
91
88
85
82
78
75
72
69
2,360
2,380
103
100
96
93
90
86
83
80
77
73
70
2,380
2,400
105
101
98
94
91
88
84
81
78
75
71
2,400
2,420
106
103
99
96
92
89
86
83
79
76
73
2,420
2,440
107
104
101
97
94
90
87
84
81
77
74
2,440
2,460
109
105
102
99
95
92
89
85
82
79
76
2,460
2,480
110
107
103
100
97
93
90
87
83
80
77
2,480
2,500
112
108
105
101
98
95
91
88
85
81
78
2,500
2,520
113
110
106
103
99
96
93
89
86
83
80
2,520
2,540
115
111
108
104
101
97
94
91
87
84
81
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-84
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2028
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
2,540
2,560
116
113
109
106
102
99
96
92
89
86
82
2,560
2,580
118
114
111
107
104
100
97
94
90
87
84
2,580
2,600
119
116
112
109
105
102
98
95
92
88
85
2,600
2,620
120
117
114
110
107
103
100
96
93
90
86
2,620
2,640
122
118
115
112
108
105
101
98
94
91
88
2,640
2,660
123
120
116
113
110
106
103
99
96
92
89
2,660
2,680
125
121
118
114
111
108
104
101
97
94
90
2,680
2,700
126
123
119
116
112
109
106
102
99
95
92
2,700
2,720
128
124
121
117
114
110
107
104
100
97
93
2,720
2,740
129
126
122
119
115
112
108
105
102
98
95
2,740
2,760
131
127
124
120
117
113
110
106
103
100
96
2,760
2,780
132
129
125
122
118
115
111
108
104
101
98
2,780
2,800
133
130
127
123
120
116
113
109
106
102
99
2,800
2,820
135
131
128
125
121
118
114
111
107
104
100
2,820
2,840
136
133
129
126
123
119
116
112
109
105
102
2,840
2,860
138
134
131
127
124
121
117
114
110
107
103
2,860
2,880
139
136
132
129
125
122
119
115
112
108
105
2,880
2,900
141
137
134
130
127
123
120
117
113
110
106
2,900
2,920
142
139
135
132
128
125
121
118
115
111
108
2,920
2,940
143
140
137
133
130
126
123
119
116
113
109
2,940
2,960
145
141
138
135
131
128
124
121
117
114
111
2,960
2,980
146
143
139
136
133
129
126
122
119
115
112
2,980
3,000
148
144
141
137
134
131
127
124
120
117
113
3,000
3,020
149
146
142
139
135
132
129
125
122
118
115
3,020
3,040
151
147
144
140
137
133
130
127
123
120
116
3,040
3,060
152
149
145
142
138
135
132
128
125
121
118
3,060
3,080
154
150
147
143
140
136
133
130
126
123
119
3,080
3,100
155
152
148
145
141
138
134
131
128
124
121
3,100
3,120
156
153
150
146
143
139
136
132
129
126
122
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-85
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2028
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
3,120
3,140
158
154
151
148
144
141
137
134
130
127
124
3,140
3,160
159
156
152
149
146
142
139
135
132
128
125
3,160
3,180
161
157
154
150
147
144
140
137
133
130
126
3,180
3,200
162
159
155
152
148
145
142
138
135
131
128
3,200
3,220
164
160
157
153
150
146
143
140
136
133
129
3,220
3,240
165
162
158
155
151
148
144
141
138
134
131
3,240
3,260
167
163
160
156
153
149
146
142
139
136
132
3,260
3,280
168
165
161
158
154
151
147
144
140
137
134
3,280
3,300
169
166
163
159
156
152
149
145
142
138
135
3,300
3,320
171
167
164
161
157
154
150
147
143
140
136
3,320
3,340
172
169
165
162
159
155
152
148
145
141
138
3,340
3,360
174
170
167
163
160
157
153
150
146
143
139
3,360
3,380
175
172
168
165
161
158
155
151
148
144
141
3,380
3,400
177
173
170
166
163
159
156
153
149
146
142
3,400
3,420
178
175
171
168
164
161
157
154
151
147
144
3,420
3,440
179
176
173
169
166
162
159
155
152
149
145
3,440
3,460
181
177
174
171
167
164
160
157
153
150
147
3,460
3,480
182
179
175
172
169
165
162
158
155
151
148
3,480
3,500
184
180
177
173
170
167
163
160
156
153
149
3,500
3,520
185
182
178
175
171
168
165
161
158
154
151
3,520
3,540
187
183
180
176
173
169
166
163
159
156
152
3,540
3,560
188
185
181
178
174
171
168
164
161
157
154
3,560
3,580
190
186
183
179
176
172
169
166
162
159
155
3,580
3,600
191
188
184
181
177
174
170
167
164
160
157
3,600
3,620
192
189
186
182
179
175
172
168
165
162
158
3,620
3,640
194
190
187
184
180
177
173
170
166
163
160
3,640
3,660
195
192
188
185
182
178
175
171
168
164
161
3,660
3,680
197
193
190
186
183
180
176
173
169
166
162
3,680
3,700
198
195
191
188
184
181
178
174
171
167
164
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-86
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2028
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
3,700
3,720
200
196
193
189
186
182
179
176
172
169
165
3,720
3,740
201
198
194
191
187
184
180
177
174
170
167
3,740
3,760
203
199
196
192
189
185
182
178
175
172
168
3,760
3,780
204
201
197
194
190
187
183
180
176
173
170
3,780
3,800
205
202
199
195
192
188
185
181
178
174
171
3,800
3,820
207
203
200
197
193
190
186
183
179
176
172
3,820
3,840
208
205
201
198
195
191
188
184
181
177
174
3,840
3,860
210
206
203
199
196
193
189
186
182
179
175
3,860
3,880
211
208
204
201
197
194
191
187
184
180
177
3,880
3,900
213
209
206
202
199
195
192
189
185
182
178
3,900
3,920
214
211
207
204
200
197
193
190
187
183
180
3,920
3,940
215
212
209
205
202
198
195
191
188
185
181
3,940
3,960
217
213
210
207
203
200
196
193
189
186
183
3,960
3,980
218
215
211
208
205
201
198
194
191
187
184
3,980
4,000
220
216
213
209
206
203
199
196
192
189
185
4,000
4,020
221
218
214
211
207
204
201
197
194
190
187
4,020
4,040
223
219
216
212
209
205
202
199
195
192
188
4,040
4,060
224
221
217
214
210
207
204
200
197
193
190
4,060
4,080
226
222
219
215
212
208
205
202
198
195
191
4,080
4,100
227
224
220
217
213
210
206
203
200
196
193
4,100
4,120
228
225
222
218
215
211
208
204
201
198
194
4,120
4,140
230
226
223
220
216
213
209
206
202
199
196
4,140
4,160
231
228
224
221
218
214
211
207
204
200
197
4,160
4,180
233
229
226
222
219
216
212
209
205
202
198
4,180
4,200
234
231
227
224
220
217
214
210
207
203
200
4,200
4,220
236
232
229
225
222
218
215
212
208
205
201
4,220
4,240
237
234
230
227
223
220
216
213
210
206
203
4,240
4,260
239
235
232
228
225
221
218
214
211
208
204
4,260
4,280
240
237
233
230
226
223
219
216
212
209
206
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-87
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2028
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
4,280
4,300
241
238
235
231
228
224
221
217
214
210
207
4,300
4,320
243
239
236
233
229
226
222
219
215
212
208
4,320
4,340
244
241
237
234
231
227
224
220
217
213
210
4,340
4,360
246
242
239
235
232
229
225
222
218
215
211
4,360
4,380
247
244
240
237
233
230
227
223
220
216
213
4,380
4,400
249
245
242
238
235
231
228
225
221
218
214
4,400
4,420
250
247
243
240
236
233
229
226
223
219
216
4,420
4,440
251
248
245
241
238
234
231
227
224
221
217
4,440
4,460
253
249
246
243
239
236
232
229
225
222
219
4,460
4,480
254
251
247
244
241
237
234
230
227
223
220
4,480
4,500
256
252
249
245
242
239
235
232
228
225
221
4,500
4,520
257
254
250
247
243
240
237
233
230
226
223
4,520
4,540
259
255
252
248
245
241
238
235
231
228
224
4,540
4,560
260
257
253
250
246
243
240
236
233
229
226
4,560
4,580
262
258
255
251
248
244
241
238
234
231
227
4,580
4,600
263
260
256
253
249
246
242
239
236
232
229
4,600
4,620
264
261
258
254
251
247
244
240
237
234
230
4,620
4,640
266
262
259
256
252
249
245
242
238
235
232
4,640
4,660
267
264
260
257
254
250
247
243
240
236
233
4,660
4,680
269
265
262
258
255
252
248
245
241
238
234
4,680
4,700
270
267
263
260
256
253
250
246
243
239
236
4,700
4,720
272
268
265
261
258
254
251
248
244
241
237
4,720
4,740
273
270
266
263
259
256
252
249
246
242
239
4,740
4,760
275
271
268
264
261
257
254
250
247
244
240
4,760
4,780
276
273
269
266
262
259
255
252
248
245
242
4,780
4,800
277
274
271
267
264
260
257
253
250
246
243
4,800
4,820
279
275
272
269
265
262
258
255
251
248
244
4,820
4,840
280
277
273
270
267
263
260
256
253
249
246
4,840
4,860
282
278
275
271
268
265
261
258
254
251
247
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-88
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2028
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
4,860
4,880
283
280
276
273
269
266
263
259
256
252
249
4,880
4,900
285
281
278
274
271
267
264
261
257
254
250
4,900
4,920
286
283
279
276
272
269
265
262
259
255
252
4,920
4,940
287
284
281
277
274
270
267
263
260
257
253
4,940
4,960
289
285
282
279
275
272
268
265
261
258
255
4,960
4,980
290
287
283
280
277
273
270
266
263
259
256
4,980
5,000
292
288
285
281
278
275
271
268
264
261
257
5,000
5,020
293
290
286
283
279
276
273
269
266
262
259
5,020
5,040
295
291
288
284
281
277
274
271
267
264
260
5,040
5,060
296
293
289
286
282
279
276
272
269
265
262
5,060
5,080
298
294
291
287
284
280
277
274
270
267
263
5,080
5,100
299
296
292
289
285
282
278
275
272
268
265
5,100
5,120
300
297
294
290
287
283
280
276
273
270
266
5,120
5,140
302
298
295
292
288
285
281
278
274
271
268
5,140
5,160
303
300
296
293
290
286
283
279
276
272
269
5,160
5,180
305
301
298
294
291
288
284
281
277
274
270
5,180
5,200
306
303
299
296
292
289
286
282
279
275
272
5,200
5,220
308
304
301
297
294
290
287
284
280
277
273
5,220
5,240
309
306
302
299
295
292
288
285
282
278
275
5,240
5,260
311
307
304
300
297
293
290
286
283
280
276
5,260
5,280
312
309
305
302
298
295
291
288
284
281
278
5,280
5,300
313
310
307
303
300
296
293
289
286
282
279
5,300
5,320
315
311
308
305
301
298
294
291
287
284
280
5,320
5,340
316
313
309
306
303
299
296
292
289
285
282
5,340
5,360
318
314
311
307
304
301
297
294
290
287
283
5,360
5,380
319
316
312
309
305
302
299
295
292
288
285
5,380
5,400
321
317
314
310
307
303
300
297
293
290
286
5,400
5,420
322
319
315
312
308
305
301
298
295
291
288
5,420
5,440
324
320
317
313
310
306
303
299
296
293
289
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-89
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2028
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
5,440
5,460
325
321
318
315
311
308
304
301
297
294
291
5,460
5,480
327
323
319
316
313
309
306
302
299
295
292
5,480
5,500
328
324
321
317
314
311
307
304
300
297
293
5,500
5,520
330
326
322
319
315
312
309
305
302
298
295
5,520
5,540
331
327
324
320
317
313
310
307
303
300
296
5,540
5,560
333
329
325
322
318
315
312
308
305
301
298
5,560
5,580
334
331
327
323
320
316
313
310
306
303
299
5,580
5,600
336
332
328
325
321
318
314
311
308
304
301
5,600
5,620
337
334
330
326
323
319
316
312
309
306
302
5,620
5,640
339
335
331
328
324
321
317
314
310
307
304
5,640
5,660
340
337
333
329
326
322
319
315
312
308
305
5,660
5,680
342
338
334
331
327
324
320
317
313
310
306
5,680
5,700
343
340
336
332
329
325
322
318
315
311
308
5,700
5,720
345
341
338
334
330
327
323
320
316
313
309
5,720
5,740
346
343
339
335
332
328
325
321
318
314
311
5,740
5,760
348
344
341
337
333
330
326
322
319
316
312
5,760
5,780
349
346
342
338
335
331
328
324
320
317
314
5,780
5,800
351
347
344
340
336
333
329
326
322
318
315
5,800
5,820
352
349
345
342
338
334
331
327
323
320
316
5,820
5,840
354
350
347
343
339
336
332
329
325
321
318
5,840
5,860
355
352
348
345
341
337
334
330
326
323
319
5,860
5,880
357
353
350
346
342
339
335
332
328
324
321
5,880
5,900
358
355
351
348
344
340
337
333
329
326
322
5,900
5,920
360
356
353
349
345
342
338
335
331
327
324
5,920
5,940
362
358
354
351
347
343
340
336
333
329
325
5,940
5,960
363
359
356
352
349
345
341
338
334
330
327
5,960
5,980
365
361
357
354
350
346
343
339
336
332
328
5,980
6,000
366
362
359
355
352
348
344
341
337
333
330
6,000
6,020
368
364
360
357
353
349
346
342
339
335
331
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-90
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2028
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
6,020
6,040
369
365
362
358
355
351
347
344
340
336
333
6,040
6,060
371
367
363
360
356
353
349
345
342
338
334
6,060
6,080
372
369
365
361
358
354
350
347
343
340
336
6,080
6,100
374
370
366
363
359
356
352
348
345
341
337
6,100
6,120
375
372
368
364
361
357
353
350
346
343
339
6,120
6,140
377
373
369
366
362
359
355
351
348
344
340
6,140
6,160
378
375
371
367
364
360
356
353
349
346
342
6,160
6,180
380
376
372
369
365
362
358
354
351
347
344
6,180
6,200
381
378
374
370
367
363
360
356
352
349
345
6,200
6,220
383
379
376
372
368
365
361
357
354
350
347
6,220
6,240
384
381
377
373
370
366
363
359
355
352
348
6,240
6,260
386
382
379
375
371
368
364
360
357
353
350
6,260
6,280
387
384
380
376
373
369
366
362
358
355
351
6,280
6,300
389
385
382
378
374
371
367
364
360
356
353
6,300
6,320
390
387
383
380
376
372
369
365
361
358
354
6,320
6,340
392
388
385
381
377
374
370
367
363
359
356
6,340
6,360
393
390
386
383
379
375
372
368
364
361
357
6,360
6,380
395
391
388
384
380
377
373
370
366
362
359
6,380
6,400
396
393
389
386
382
378
375
371
367
364
360
6,400
6,420
398
394
391
387
383
380
376
373
369
365
362
6,420
6,440
400
396
392
389
385
381
378
374
371
367
363
6,440
6,460
401
397
394
390
387
383
379
376
372
368
365
6,460
6,480
403
399
395
392
388
384
381
377
374
370
366
6,480
6,500
404
400
397
393
390
386
382
379
375
371
368
6,500
6,520
406
402
398
395
391
387
384
380
377
373
369
6,520
6,540
407
403
400
396
393
389
385
382
378
374
371
6,540
6,560
409
405
401
398
394
391
387
383
380
376
372
6,560
6,580
410
407
403
399
396
392
388
385
381
378
374
6,580
6,600
412
408
404
401
397
394
390
386
383
379
375
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-91
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2028
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
6,600
6,620
413
410
406
402
399
395
391
388
384
381
377
6,620
6,640
415
411
407
404
400
397
393
389
386
382
378
6,640
6,660
416
413
409
405
402
398
394
391
387
384
380
6,660
6,680
418
414
410
407
403
400
396
392
389
385
382
6,680
6,700
419
416
412
408
405
401
398
394
390
387
383
6,700
6,720
421
417
414
410
406
403
399
395
392
388
385
6,720
6,740
422
419
415
411
408
404
401
397
393
390
386
6,740
6,760
424
420
417
413
409
406
402
398
395
391
388
6,760
6,780
425
422
418
414
411
407
404
400
396
393
389
6,780
6,800
427
423
420
416
412
409
405
402
398
394
391
6,800
6,820
428
425
421
418
414
410
407
403
399
396
392
6,820
6,840
430
426
423
419
415
412
408
405
401
397
394
6,840
6,860
431
428
424
421
417
413
410
406
402
399
395
6,860
6,880
433
429
426
422
418
415
411
408
404
400
397
6,880
6,900
434
431
427
424
420
416
413
409
405
402
398
6,900
6,920
436
432
429
425
421
418
414
411
407
403
400
6,920
6,940
438
434
430
427
423
419
416
412
409
405
401
6,940
6,960
439
435
432
428
425
421
417
414
410
406
403
6,960
6,980
441
437
433
430
426
422
419
415
412
408
404
6,980
7,000
442
438
435
431
428
424
420
417
413
409
406
7,000
7,020
444
440
436
433
429
425
422
418
415
411
407
7,020
7,040
445
441
438
434
431
427
423
420
416
412
409
7,040
7,060
447
443
439
436
432
429
425
421
418
414
410
7,060
7,080
448
445
441
437
434
430
426
423
419
416
412
7,080
7,100
450
446
442
439
435
432
428
424
421
417
413
7,100
7,120
451
448
444
440
437
433
429
426
422
419
415
7,120
7,140
453
449
445
442
438
435
431
427
424
420
416
7,140
7,160
454
451
447
443
440
436
432
429
425
422
418
7,160
7,180
456
452
448
445
441
438
434
430
427
423
420
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-92
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2028
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
7,180
7,200
457
454
450
446
443
439
436
432
428
425
421
7,200
7,220
459
455
452
448
444
441
437
433
430
426
423
7,220
7,240
460
457
453
449
446
442
439
435
431
428
424
7,240
7,260
462
458
455
451
447
444
440
436
433
429
426
7,260
7,280
463
460
456
452
449
445
442
438
434
431
427
7,280
7,300
465
461
458
454
450
447
443
440
436
432
429
7,300
7,320
466
463
459
456
452
448
445
441
437
434
430
7,320
7,340
468
464
461
457
453
450
446
443
439
435
432
7,340
7,360
469
466
462
459
455
451
448
444
440
437
433
7,360
7,380
471
467
464
460
456
453
449
446
442
438
435
7,380
7,400
472
469
465
462
458
454
451
447
443
440
436
7,400
7,420
474
470
467
463
459
456
452
449
445
441
438
7,420
7,440
476
472
468
465
461
457
454
450
447
443
439
7,440
7,460
477
473
470
466
463
459
455
452
448
444
441
7,460
7,480
479
475
471
468
464
460
457
453
450
446
442
7,480
7,500
480
476
473
469
466
462
458
455
451
447
444
7,500
7,520
482
478
474
471
467
463
460
456
453
449
445
7,520
7,540
483
479
476
472
469
465
461
458
454
450
447
7,540
7,560
485
481
477
474
470
467
463
459
456
452
448
7,560
7,580
486
483
479
475
472
468
464
461
457
454
450
7,580
7,600
488
484
480
477
473
470
466
462
459
455
451
7,600
7,620
489
486
482
478
475
471
467
464
460
457
453
7,620
7,640
491
487
484
480
476
473
469
465
462
458
454
7,640
7,660
493
489
485
481
478
474
470
467
463
460
456
7,660
7,680
494
490
487
483
479
476
472
468
465
461
458
7,680
7,700
496
492
488
485
481
477
474
470
466
463
459
7,700
7,720
497
494
490
486
482
479
475
471
468
464
461
7,720
7,740
499
495
491
488
484
480
477
473
469
466
462
7,740
7,760
501
497
493
489
485
482
478
474
471
467
464
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-93
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2028
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
7,760
7,780
502
498
495
491
487
483
480
476
472
469
465
7,780
7,800
504
500
496
492
489
485
481
478
474
470
467
7,800
7,820
505
502
498
494
490
486
483
479
475
472
468
7,820
7,840
507
503
499
496
492
488
484
481
477
473
470
7,840
7,860
508
505
501
497
493
490
486
482
478
475
471
7,860
7,880
510
506
503
499
495
491
487
484
480
476
473
7,880
7,900
512
508
504
500
497
493
489
485
481
478
474
7,900
7,920
513
509
506
502
498
494
491
487
483
479
476
7,920
7,940
515
511
507
503
500
496
492
488
485
481
477
7,940
7,960
516
513
509
505
501
498
494
490
486
482
479
7,960
7,980
518
514
510
507
503
499
495
492
488
484
480
7,980
8,000
520
516
512
508
504
501
497
493
489
486
482
8,000 & over
520
517
513
509
505
501
498
494
490
486
483
7.9% of excess over $8,000 plus
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-94
0
1
2
3
4
5
6
7
8
9
10
or more
0
240
0
0
0
0
0
0
0
0
0
0
0
240
260
1
0
0
0
0
0
0
0
0
0
0
260
280
1
0
0
0
0
0
0
0
0
0
0
280
300
1
0
0
0
0
0
0
0
0
0
0
300
320
1
1
0
0
0
0
0
0
0
0
0
320
340
2
1
0
0
0
0
0
0
0
0
0
340
360
2
1
1
0
0
0
0
0
0
0
0
360
380
2
2
1
0
0
0
0
0
0
0
0
380
400
2
2
1
0
0
0
0
0
0
0
0
400
420
3
2
1
1
0
0
0
0
0
0
0
420
440
3
2
2
1
0
0
0
0
0
0
0
440
460
3
3
2
1
1
0
0
0
0
0
0
460
480
4
3
2
2
1
0
0
0
0
0
0
480
500
4
3
3
2
1
1
0
0
0
0
0
500
520
4
3
3
2
1
1
0
0
0
0
0
520
540
4
4
3
2
2
1
0
0
0
0
0
540
560
5
4
3
3
2
1
1
0
0
0
0
560
580
5
4
4
3
2
2
1
0
0
0
0
580
600
5
5
4
3
3
2
1
1
0
0
0
600
620
6
5
4
4
3
2
2
1
0
0
0
620
640
6
5
5
4
3
3
2
1
1
0
0
640
660
6
5
5
4
3
3
2
1
1
0
0
660
680
6
6
5
4
4
3
2
2
1
0
0
680
700
7
6
5
5
4
3
3
2
1
1
0
700
720
7
6
6
5
4
4
3
2
2
1
0
720
740
7
7
6
5
5
4
3
3
2
1
1
740
760
8
7
6
6
5
4
4
3
2
2
1
760
780
8
7
6
6
5
4
4
3
2
2
1
780
800
8
7
7
6
5
5
4
3
3
2
1
Semimonthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-95
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
800
820
8
8
7
6
6
5
4
4
3
2
2
820
840
9
8
7
7
6
5
5
4
3
3
2
840
860
9
8
8
7
6
6
5
4
4
3
2
860
880
9
9
8
7
7
6
5
5
4
3
3
880
900
9
9
8
7
7
6
5
5
4
3
3
900
920
10
9
8
8
7
6
6
5
4
4
3
920
940
10
9
9
8
7
7
6
5
5
4
3
940
960
10
10
9
8
8
7
6
6
5
4
4
960
980
11
10
9
9
8
7
7
6
5
5
4
980
1,000
11
10
10
9
8
8
7
6
6
5
4
1,000
1,020
11
10
10
9
8
8
7
6
6
5
4
1,020
1,040
11
11
10
9
9
8
7
7
6
5
5
1,040
1,060
12
11
10
10
9
8
8
7
6
6
5
1,060
1,080
12
11
11
10
9
9
8
7
7
6
5
1,080
1,100
12
12
11
10
10
9
8
8
7
6
6
1,100
1,120
13
12
11
11
10
9
9
8
7
7
6
1,120
1,140
13
12
12
11
10
10
9
8
8
7
6
1,140
1,160
13
12
12
11
10
10
9
8
8
7
6
1,160
1,180
13
13
12
11
11
10
9
9
8
7
7
1,180
1,200
14
13
12
12
11
10
10
9
8
8
7
1,200
1,220
14
13
13
12
11
11
10
9
9
8
7
1,220
1,240
14
14
13
12
12
11
10
10
9
8
8
1,240
1,260
15
14
13
13
12
11
11
10
9
9
8
1,260
1,280
15
14
13
13
12
11
11
10
9
9
8
1,280
1,300
15
14
14
13
12
12
11
10
10
9
8
1,300
1,320
15
15
14
13
13
12
11
11
10
9
9
1,320
1,340
16
15
14
14
13
12
12
11
10
10
9
1,340
1,360
16
15
15
14
13
13
12
11
11
10
9
1,360
1,380
16
16
15
14
14
13
12
12
11
10
10
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-96
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
1,380
1,400
16
16
15
14
14
13
12
12
11
10
10
1,400
1,420
17
16
15
15
14
13
13
12
11
11
10
1,420
1,440
17
16
16
15
14
14
13
12
12
11
10
1,440
1,460
18
17
16
15
15
14
13
13
12
11
11
1,460
1,480
19
17
16
16
15
14
14
13
12
12
11
1,480
1,500
19
18
17
16
15
15
14
13
13
12
11
1,500
1,520
20
18
17
16
15
15
14
13
13
12
11
1,520
1,540
21
19
18
16
16
15
14
14
13
12
12
1,540
1,560
21
20
18
17
16
15
15
14
13
13
12
1,560
1,580
22
20
19
17
16
16
15
14
14
13
12
1,580
1,600
22
21
19
18
17
16
15
15
14
13
13
1,600
1,620
23
22
20
19
17
16
16
15
14
14
13
1,620
1,640
24
22
21
19
18
17
16
15
15
14
13
1,640
1,660
24
23
21
20
18
17
16
15
15
14
13
1,660
1,680
25
24
22
20
19
17
16
16
15
14
14
1,680
1,700
26
24
23
21
20
18
17
16
15
15
14
1,700
1,720
26
25
23
22
20
19
17
16
16
15
14
1,720
1,740
27
25
24
22
21
19
18
17
16
15
15
1,740
1,760
28
26
25
23
21
20
18
17
16
16
15
1,760
1,780
28
27
25
24
22
21
19
18
16
16
15
1,780
1,800
29
27
26
24
23
21
20
18
17
16
15
1,800
1,820
30
28
26
25
23
22
20
19
17
16
16
1,820
1,840
31
29
27
26
24
23
21
19
18
17
16
1,840
1,860
32
29
28
26
25
23
22
20
19
17
16
1,860
1,880
33
30
28
27
25
24
22
21
19
18
17
1,880
1,900
34
31
29
28
26
24
23
21
20
18
17
1,900
1,920
35
32
30
28
27
25
24
22
21
19
17
1,920
1,940
36
33
31
29
27
26
24
23
21
20
18
1,940
1,960
37
35
32
29
28
26
25
23
22
20
19
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-97
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
1,960
1,980
38
36
33
30
29
27
25
24
22
21
19
1,980
2,000
39
37
34
31
29
28
26
25
23
22
20
2,000
2,020
40
38
35
33
30
28
27
25
24
22
21
2,020
2,040
42
39
36
34
31
29
27
26
24
23
21
2,040
2,060
43
40
37
35
32
30
28
27
25
23
22
2,060
2,080
44
41
39
36
33
31
29
27
26
24
23
2,080
2,100
45
42
40
37
34
32
29
28
26
25
23
2,100
2,120
46
43
41
38
35
33
30
28
27
25
24
2,120
2,140
47
44
42
39
37
34
31
29
28
26
25
2,140
2,160
48
46
43
40
38
35
32
30
28
27
25
2,160
2,180
49
47
44
41
39
36
34
31
29
27
26
2,180
2,200
50
48
45
42
40
37
35
32
29
28
26
2,200
2,220
51
49
46
44
41
38
36
33
30
29
27
2,220
2,240
53
50
47
45
42
39
37
34
32
29
28
2,240
2,260
54
51
48
46
43
41
38
35
33
30
28
2,260
2,280
55
52
50
47
44
42
39
36
34
31
29
2,280
2,300
57
54
51
48
45
43
40
38
35
32
30
2,300
2,320
58
55
52
49
46
44
41
39
36
33
31
2,320
2,340
59
56
53
50
48
45
42
40
37
34
32
2,340
2,360
60
57
54
51
49
46
43
41
38
36
33
2,360
2,380
62
59
56
53
50
47
45
42
39
37
34
2,380
2,400
63
60
57
54
51
48
46
43
40
38
35
2,400
2,420
64
61
58
55
52
49
47
44
41
39
36
2,420
2,440
66
62
59
56
53
50
48
45
43
40
37
2,440
2,460
67
64
61
58
55
52
49
46
44
41
38
2,460
2,480
68
65
62
59
56
53
50
47
45
42
40
2,480
2,500
69
66
63
60
57
54
51
49
46
43
41
2,500
2,520
71
68
65
61
58
55
52
50
47
44
42
2,520
2,540
72
69
66
63
60
57
54
51
48
45
43
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-98
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
2,540
2,560
73
70
67
64
61
58
55
52
49
47
44
2,560
2,580
74
71
68
65
62
59
56
53
50
48
45
2,580
2,600
76
73
70
67
64
61
57
54
51
49
46
2,600
2,620
77
74
71
68
65
62
59
56
53
50
47
2,620
2,640
78
75
72
69
66
63
60
57
54
51
48
2,640
2,660
80
77
73
70
67
64
61
58
55
52
49
2,660
2,680
81
78
75
72
69
66
63
60
56
53
51
2,680
2,700
82
79
76
73
70
67
64
61
58
55
52
2,700
2,720
83
80
77
74
71
68
65
62
59
56
53
2,720
2,740
85
82
79
76
73
69
66
63
60
57
54
2,740
2,760
86
83
80
77
74
71
68
65
62
59
55
2,760
2,780
87
84
81
78
75
72
69
66
63
60
57
2,780
2,800
89
86
82
79
76
73
70
67
64
61
58
2,800
2,820
90
87
84
81
78
75
72
68
65
62
59
2,820
2,840
91
88
85
82
79
76
73
70
67
64
61
2,840
2,860
92
89
86
83
80
77
74
71
68
65
62
2,860
2,880
94
91
88
85
81
78
75
72
69
66
63
2,880
2,900
95
92
89
86
83
80
77
74
71
68
64
2,900
2,920
96
93
90
87
84
81
78
75
72
69
66
2,920
2,940
98
94
91
88
85
82
79
76
73
70
67
2,940
2,960
99
96
93
90
87
84
80
77
74
71
68
2,960
2,980
100
97
94
91
88
85
82
79
76
73
70
2,980
3,000
101
98
95
92
89
86
83
80
77
74
71
3,000
3,020
103
100
97
93
90
87
84
81
78
75
72
3,020
3,040
104
101
98
95
92
89
86
83
80
76
73
3,040
3,060
105
102
99
96
93
90
87
84
81
78
75
3,060
3,080
106
103
100
97
94
91
88
85
82
79
76
3,080
3,100
108
105
102
99
96
93
89
86
83
80
77
3,100
3,120
109
106
103
100
97
94
91
88
85
82
79
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-99
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
3,120
3,140
110
107
104
101
98
95
92
89
86
83
80
3,140
3,160
112
109
105
102
99
96
93
90
87
84
81
3,160
3,180
113
110
107
104
101
98
95
92
88
85
82
3,180
3,200
114
111
108
105
102
99
96
93
90
87
84
3,200
3,220
115
112
109
106
103
100
97
94
91
88
85
3,220
3,240
117
114
111
108
105
101
98
95
92
89
86
3,240
3,260
118
115
112
109
106
103
100
97
94
91
87
3,260
3,280
120
116
113
110
107
104
101
98
95
92
89
3,280
3,300
121
118
114
111
108
105
102
99
96
93
90
3,300
3,320
122
119
116
113
110
107
104
100
97
94
91
3,320
3,340
124
120
117
114
111
108
105
102
99
96
93
3,340
3,360
125
122
118
115
112
109
106
103
100
97
94
3,360
3,380
126
123
120
117
113
110
107
104
101
98
95
3,380
3,400
128
124
121
118
115
112
109
106
103
100
96
3,400
3,420
129
126
123
119
116
113
110
107
104
101
98
3,420
3,440
130
127
124
121
117
114
111
108
105
102
99
3,440
3,460
132
129
125
122
119
116
112
109
106
103
100
3,460
3,480
133
130
127
123
120
117
114
111
108
105
102
3,480
3,500
134
131
128
125
122
118
115
112
109
106
103
3,500
3,520
136
133
129
126
123
120
116
113
110
107
104
3,520
3,540
137
134
131
127
124
121
118
115
112
108
105
3,540
3,560
139
135
132
129
126
122
119
116
113
110
107
3,560
3,580
140
137
133
130
127
124
120
117
114
111
108
3,580
3,600
141
138
135
132
128
125
122
119
115
112
109
3,600
3,620
143
139
136
133
130
126
123
120
117
114
111
3,620
3,640
144
141
138
134
131
128
125
121
118
115
112
3,640
3,660
145
142
139
136
132
129
126
123
119
116
113
3,660
3,680
147
143
140
137
134
131
127
124
121
118
114
3,680
3,700
148
145
142
138
135
132
129
125
122
119
116
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-100
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
3,700
3,720
149
146
143
140
136
133
130
127
123
120
117
3,720
3,740
151
148
144
141
138
135
131
128
125
122
118
3,740
3,760
152
149
146
142
139
136
133
129
126
123
120
3,760
3,780
154
150
147
144
141
137
134
131
128
124
121
3,780
3,800
155
152
148
145
142
139
135
132
129
126
122
3,800
3,820
156
153
150
147
143
140
137
134
130
127
124
3,820
3,840
158
154
151
148
145
141
138
135
132
128
125
3,840
3,860
159
156
152
149
146
143
140
136
133
130
127
3,860
3,880
160
157
154
151
147
144
141
138
134
131
128
3,880
3,900
162
158
155
152
149
145
142
139
136
132
129
3,900
3,920
163
160
157
153
150
147
144
140
137
134
131
3,920
3,940
164
161
158
155
151
148
145
142
138
135
132
3,940
3,960
166
163
159
156
153
150
146
143
140
137
133
3,960
3,980
167
164
161
157
154
151
148
144
141
138
135
3,980
4,000
168
165
162
159
156
152
149
146
143
139
136
4,000
4,020
170
167
163
160
157
154
150
147
144
141
137
4,020
4,040
171
168
165
161
158
155
152
148
145
142
139
4,040
4,060
173
169
166
163
160
156
153
150
147
143
140
4,060
4,080
174
171
167
164
161
158
154
151
148
145
141
4,080
4,100
175
172
169
166
162
159
156
153
149
146
143
4,100
4,120
177
173
170
167
164
160
157
154
151
147
144
4,120
4,140
178
175
172
168
165
162
159
155
152
149
146
4,140
4,160
179
176
173
170
166
163
160
157
153
150
147
4,160
4,180
181
177
174
171
168
165
161
158
155
152
148
4,180
4,200
182
179
176
172
169
166
163
159
156
153
150
4,200
4,220
183
180
177
174
170
167
164
161
157
154
151
4,220
4,240
185
182
178
175
172
169
165
162
159
156
152
4,240
4,260
186
183
180
176
173
170
167
163
160
157
154
4,260
4,280
188
184
181
178
175
171
168
165
162
158
155
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-101
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
4,280
4,300
189
186
182
179
176
173
169
166
163
160
156
4,300
4,320
191
187
184
181
177
174
171
168
164
161
158
4,320
4,340
192
189
185
182
179
175
172
169
166
162
159
4,340
4,360
194
190
187
183
180
177
174
170
167
164
161
4,360
4,380
195
192
188
185
181
178
175
172
168
165
162
4,380
4,400
196
193
190
186
183
179
176
173
170
166
163
4,400
4,420
198
194
191
188
184
181
178
174
171
168
165
4,420
4,440
199
196
192
189
186
182
179
176
172
169
166
4,440
4,460
201
197
194
190
187
184
180
177
174
171
167
4,460
4,480
202
199
195
192
188
185
182
178
175
172
169
4,480
4,500
204
200
197
193
190
186
183
180
177
173
170
4,500
4,520
205
202
198
195
191
188
184
181
178
175
171
4,520
4,540
206
203
200
196
193
189
186
182
179
176
173
4,540
4,560
208
204
201
198
194
191
187
184
181
177
174
4,560
4,580
209
206
202
199
196
192
189
185
182
179
175
4,580
4,600
211
207
204
200
197
194
190
187
183
180
177
4,600
4,620
212
209
205
202
198
195
192
188
185
181
178
4,620
4,640
214
210
207
203
200
196
193
190
186
183
180
4,640
4,660
215
212
208
205
201
198
195
191
188
184
181
4,660
4,680
217
213
210
206
203
199
196
193
189
186
182
4,680
4,700
218
215
211
208
204
201
197
194
191
187
184
4,700
4,720
219
216
213
209
206
202
199
195
192
189
185
4,720
4,740
221
217
214
211
207
204
200
197
193
190
187
4,740
4,760
222
219
215
212
209
205
202
198
195
191
188
4,760
4,780
224
220
217
213
210
207
203
200
196
193
189
4,780
4,800
225
222
218
215
211
208
205
201
198
194
191
4,800
4,820
227
223
220
216
213
209
206
203
199
196
192
4,820
4,840
228
225
221
218
214
211
207
204
201
197
194
4,840
4,860
230
226
223
219
216
212
209
205
202
199
195
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-102
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
4,860
4,880
231
228
224
221
217
214
210
207
203
200
197
4,880
4,900
232
229
226
222
219
215
212
208
205
201
198
4,900
4,920
234
230
227
224
220
217
213
210
206
203
199
4,920
4,940
235
232
228
225
222
218
215
211
208
204
201
4,940
4,960
237
233
230
226
223
220
216
213
209
206
202
4,960
4,980
238
235
231
228
224
221
218
214
211
207
204
4,980
5,000
240
236
233
229
226
222
219
216
212
209
205
5,000
5,020
241
238
234
231
227
224
220
217
214
210
207
5,020
5,040
242
239
236
232
229
225
222
218
215
212
208
5,040
5,060
244
240
237
234
230
227
223
220
216
213
210
5,060
5,080
245
242
238
235
232
228
225
221
218
214
211
5,080
5,100
247
243
240
236
233
230
226
223
219
216
212
5,100
5,120
248
245
241
238
234
231
228
224
221
217
214
5,120
5,140
250
246
243
239
236
232
229
226
222
219
215
5,140
5,160
251
248
244
241
237
234
231
227
224
220
217
5,160
5,180
253
249
246
242
239
235
232
229
225
222
218
5,180
5,200
254
251
247
244
240
237
233
230
227
223
220
5,200
5,220
255
252
249
245
242
238
235
231
228
225
221
5,220
5,240
257
253
250
247
243
240
236
233
229
226
223
5,240
5,260
258
255
251
248
245
241
238
234
231
227
224
5,260
5,280
260
256
253
249
246
243
239
236
232
229
225
5,280
5,300
261
258
254
251
247
244
241
237
234
230
227
5,300
5,320
263
259
256
252
249
245
242
239
235
232
228
5,320
5,340
264
261
257
254
250
247
243
240
237
233
230
5,340
5,360
266
262
259
255
252
248
245
241
238
235
231
5,360
5,380
267
264
260
257
253
250
246
243
239
236
233
5,380
5,400
268
265
262
258
255
251
248
244
241
237
234
5,400
5,420
270
266
263
260
256
253
249
246
242
239
235
5,420
5,440
271
268
264
261
258
254
251
247
244
240
237
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-103
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
5,440
5,460
273
269
266
262
259
256
252
249
245
242
238
5,460
5,480
274
271
267
264
260
257
254
250
247
243
240
5,480
5,500
276
272
269
265
262
258
255
252
248
245
241
5,500
5,520
277
274
270
267
263
260
256
253
250
246
243
5,520
5,540
278
275
272
268
265
261
258
254
251
248
244
5,540
5,560
280
276
273
270
266
263
259
256
252
249
246
5,560
5,580
281
278
274
271
268
264
261
257
254
250
247
5,580
5,600
283
279
276
272
269
266
262
259
255
252
248
5,600
5,620
284
281
277
274
270
267
264
260
257
253
250
5,620
5,640
286
282
279
275
272
268
265
262
258
255
251
5,640
5,660
287
284
280
277
273
270
267
263
260
256
253
5,660
5,680
289
285
282
278
275
271
268
265
261
258
254
5,680
5,700
290
287
283
280
276
273
269
266
263
259
256
5,700
5,720
291
288
285
281
278
274
271
267
264
261
257
5,720
5,740
293
289
286
283
279
276
272
269
265
262
259
5,740
5,760
294
291
287
284
281
277
274
270
267
263
260
5,760
5,780
296
292
289
285
282
279
275
272
268
265
261
5,780
5,800
297
294
290
287
283
280
277
273
270
266
263
5,800
5,820
299
295
292
288
285
281
278
275
271
268
264
5,820
5,840
300
297
293
290
286
283
279
276
273
269
266
5,840
5,860
302
298
295
291
288
284
281
277
274
271
267
5,860
5,880
303
300
296
293
289
286
282
279
275
272
269
5,880
5,900
304
301
298
294
291
287
284
280
277
273
270
5,900
5,920
306
302
299
296
292
289
285
282
278
275
271
5,920
5,940
307
304
300
297
294
290
287
283
280
276
273
5,940
5,960
309
305
302
298
295
292
288
285
281
278
274
5,960
5,980
310
307
303
300
296
293
290
286
283
279
276
5,980
6,000
312
308
305
301
298
294
291
288
284
281
277
6,000
6,020
313
310
306
303
299
296
292
289
286
282
279
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-104
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
6,020
6,040
314
311
308
304
301
297
294
290
287
284
280
6,040
6,060
316
312
309
306
302
299
295
292
288
285
282
6,060
6,080
317
314
310
307
304
300
297
293
290
286
283
6,080
6,100
319
315
312
308
305
302
298
295
291
288
284
6,100
6,120
320
317
313
310
306
303
300
296
293
289
286
6,120
6,140
322
318
315
311
308
304
301
298
294
291
287
6,140
6,160
323
320
316
313
309
306
303
299
296
292
289
6,160
6,180
325
321
318
314
311
307
304
301
297
294
290
6,180
6,200
326
323
319
316
312
309
305
302
299
295
292
6,200
6,220
327
324
321
317
314
310
307
303
300
297
293
6,220
6,240
329
325
322
319
315
312
308
305
301
298
295
6,240
6,260
330
327
323
320
317
313
310
306
303
299
296
6,260
6,280
332
328
325
321
318
315
311
308
304
301
297
6,280
6,300
333
330
326
323
319
316
313
309
306
302
299
6,300
6,320
335
331
328
324
321
317
314
311
307
304
300
6,320
6,340
336
333
329
326
322
319
315
312
309
305
302
6,340
6,360
338
334
331
327
324
320
317
313
310
307
303
6,360
6,380
339
336
332
329
325
322
318
315
311
308
305
6,380
6,400
340
337
334
330
327
323
320
316
313
309
306
6,400
6,420
342
338
335
332
328
325
321
318
314
311
307
6,420
6,440
343
340
336
333
330
326
323
319
316
312
309
6,440
6,460
345
341
338
334
331
328
324
321
317
314
310
6,460
6,480
346
343
339
336
332
329
326
322
319
315
312
6,480
6,500
348
344
341
337
334
330
327
324
320
317
313
6,500
6,520
349
346
342
339
335
332
328
325
322
318
315
6,520
6,540
350
347
344
340
337
333
330
326
323
320
316
6,540
6,560
352
348
345
342
338
335
331
328
324
321
318
6,560
6,580
353
350
346
343
340
336
333
329
326
322
319
6,580
6,600
355
351
348
344
341
338
334
331
327
324
320
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-105
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
6,600
6,620
356
353
349
346
342
339
336
332
329
325
322
6,620
6,640
358
354
351
347
344
340
337
334
330
327
323
6,640
6,660
359
356
352
349
345
342
339
335
332
328
325
6,660
6,680
361
357
354
350
347
343
340
337
333
330
326
6,680
6,700
362
359
355
352
348
345
341
338
335
331
328
6,700
6,720
363
360
357
353
350
346
343
339
336
333
329
6,720
6,740
365
361
358
355
351
348
344
341
337
334
331
6,740
6,760
366
363
359
356
353
349
346
342
339
335
332
6,760
6,780
368
364
361
357
354
351
347
344
340
337
333
6,780
6,800
369
366
362
359
355
352
349
345
342
338
335
6,800
6,820
371
367
364
360
357
353
350
347
343
340
336
6,820
6,840
372
369
365
362
358
355
351
348
345
341
338
6,840
6,860
374
370
367
363
360
356
353
349
346
343
339
6,860
6,880
375
372
368
365
361
358
354
351
347
344
341
6,880
6,900
376
373
370
366
363
359
356
352
349
345
342
6,900
6,920
378
374
371
368
364
361
357
354
350
347
343
6,920
6,940
379
376
372
369
366
362
359
355
352
348
345
6,940
6,960
381
377
374
370
367
364
360
357
353
350
346
6,960
6,980
382
379
375
372
368
365
362
358
355
351
348
6,980
7,000
384
380
377
373
370
366
363
360
356
353
349
7,000
7,020
385
382
378
375
371
368
364
361
358
354
351
7,020
7,040
386
383
380
376
373
369
366
362
359
356
352
7,040
7,060
388
384
381
378
374
371
367
364
360
357
354
7,060
7,080
389
386
382
379
376
372
369
365
362
358
355
7,080
7,100
391
387
384
380
377
374
370
367
363
360
356
7,100
7,120
392
389
385
382
378
375
372
368
365
361
358
7,120
7,140
394
390
387
383
380
376
373
370
366
363
359
7,140
7,160
395
392
388
385
381
378
375
371
368
364
361
7,160
7,180
397
393
390
386
383
379
376
373
369
366
362
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-106
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
7,180
7,200
398
395
391
388
384
381
377
374
371
367
364
7,200
7,220
399
396
393
389
386
382
379
375
372
369
365
7,220
7,240
401
397
394
391
387
384
380
377
373
370
367
7,240
7,260
402
399
395
392
389
385
382
378
375
371
368
7,260
7,280
404
400
397
393
390
387
383
380
376
373
369
7,280
7,300
405
402
398
395
391
388
385
381
378
374
371
7,300
7,320
407
403
400
396
393
389
386
383
379
376
372
7,320
7,340
408
405
401
398
394
391
387
384
381
377
374
7,340
7,360
410
406
403
399
396
392
389
385
382
379
375
7,360
7,380
411
408
404
401
397
394
390
387
383
380
377
7,380
7,400
412
409
406
402
399
395
392
388
385
381
378
7,400
7,420
414
410
407
404
400
397
393
390
386
383
379
7,420
7,440
415
412
408
405
402
398
395
391
388
384
381
7,440
7,460
417
413
410
406
403
400
396
393
389
386
382
7,460
7,480
418
415
411
408
404
401
398
394
391
387
384
7,480
7,500
420
416
413
409
406
402
399
396
392
389
385
7,500
7,520
421
418
414
411
407
404
400
397
394
390
387
7,520
7,540
422
419
416
412
409
405
402
398
395
392
388
7,540
7,560
424
420
417
414
410
407
403
400
396
393
390
7,560
7,580
425
422
418
415
412
408
405
401
398
394
391
7,580
7,600
427
423
420
416
413
410
406
403
399
396
392
7,600
7,620
428
425
421
418
414
411
408
404
401
397
394
7,620
7,640
430
426
423
419
416
412
409
406
402
399
395
7,640
7,660
431
428
424
421
417
414
411
407
404
400
397
7,660
7,680
433
429
426
422
419
415
412
409
405
402
398
7,680
7,700
434
431
427
424
420
417
413
410
407
403
400
7,700
7,720
435
432
429
425
422
418
415
411
408
405
401
7,720
7,740
437
433
430
427
423
420
416
413
409
406
403
7,740
7,760
438
435
431
428
425
421
418
414
411
407
404
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-107
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
7,760
7,780
440
436
433
429
426
423
419
416
412
409
405
7,780
7,800
441
438
434
431
427
424
421
417
414
410
407
7,800
7,820
443
439
436
432
429
425
422
419
415
412
408
7,820
7,840
444
441
437
434
430
427
423
420
417
413
410
7,840
7,860
446
442
439
435
432
428
425
421
418
415
411
7,860
7,880
447
444
440
437
433
430
426
423
419
416
413
7,880
7,900
448
445
442
438
435
431
428
424
421
417
414
7,900
7,920
450
446
443
440
436
433
429
426
422
419
415
7,920
7,940
451
448
444
441
438
434
431
427
424
420
417
7,940
7,960
453
449
446
442
439
436
432
429
425
422
418
7,960
7,980
454
451
447
444
440
437
434
430
427
423
420
7,980
8,000
456
452
449
445
442
438
435
432
428
425
421
8,000
8,020
457
454
450
447
443
440
436
433
430
426
423
8,020
8,040
458
455
452
448
445
441
438
434
431
428
424
8,040
8,060
460
456
453
450
446
443
439
436
432
429
426
8,060
8,080
461
458
454
451
448
444
441
437
434
430
427
8,080
8,100
463
459
456
452
449
446
442
439
435
432
428
8,100
8,120
464
461
457
454
450
447
444
440
437
433
430
8,120
8,140
466
462
459
455
452
448
445
442
438
435
431
8,140
8,160
467
464
460
457
453
450
447
443
440
436
433
8,160
8,180
469
465
462
458
455
451
448
445
441
438
434
8,180
8,200
470
467
463
460
456
453
449
446
443
439
436
8,200
8,220
471
468
465
461
458
454
451
447
444
441
437
8,220
8,240
473
469
466
463
459
456
452
449
445
442
439
8,240
8,260
474
471
467
464
461
457
454
450
447
443
440
8,260
8,280
476
472
469
465
462
459
455
452
448
445
441
8,280
8,300
477
474
470
467
463
460
457
453
450
446
443
8,300
8,320
479
475
472
468
465
461
458
455
451
448
444
8,320
8,340
480
477
473
470
466
463
459
456
453
449
446
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-108
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
8,340
8,360
482
478
475
471
468
464
461
457
454
451
447
8,360
8,380
483
480
476
473
469
466
462
459
455
452
449
8,380
8,400
484
481
478
474
471
467
464
460
457
453
450
8,400
8,420
486
482
479
476
472
469
465
462
458
455
451
8,420
8,440
487
484
480
477
474
470
467
463
460
456
453
8,440
8,460
489
485
482
478
475
472
468
465
461
458
454
8,460
8,480
490
487
483
480
476
473
470
466
463
459
456
8,480
8,500
492
488
485
481
478
474
471
468
464
461
457
8,500
8,520
493
490
486
483
479
476
472
469
466
462
459
8,520
8,540
494
491
488
484
481
477
474
470
467
464
460
8,540
8,560
496
492
489
486
482
479
475
472
468
465
462
8,560
8,580
497
494
490
487
484
480
477
473
470
466
463
8,580
8,600
499
495
492
488
485
482
478
475
471
468
464
8,600
8,620
500
497
493
490
486
483
480
476
473
469
466
8,620
8,640
502
498
495
491
488
484
481
478
474
471
467
8,640
8,660
503
500
496
493
489
486
483
479
476
472
469
8,660
8,680
505
501
498
494
491
487
484
481
477
474
470
8,680
8,700
506
503
499
496
492
489
485
482
479
475
472
8,700
8,720
507
504
501
497
494
490
487
483
480
477
473
8,720
8,740
509
505
502
499
495
492
488
485
481
478
475
8,740
8,760
510
507
503
500
497
493
490
486
483
479
476
8,760
8,780
512
508
505
501
498
495
491
488
484
481
477
8,780
8,800
513
510
506
503
499
496
493
489
486
482
479
8,800
8,820
515
511
508
504
501
497
494
491
487
484
480
8,820
8,840
516
513
509
506
502
499
495
492
489
485
482
8,840
8,860
518
514
511
507
504
500
497
493
490
487
483
8,860
8,880
519
516
512
509
505
502
498
495
491
488
485
8,880
8,900
520
517
514
510
507
503
500
496
493
489
486
8,900
8,920
522
518
515
512
508
505
501
498
494
491
487
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-109
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
8,920
8,940
523
520
516
513
510
506
503
499
496
492
489
8,940
8,960
525
521
518
514
511
508
504
501
497
494
490
8,960
8,980
526
523
519
516
512
509
506
502
499
495
492
8,980
9,000
528
524
521
517
514
510
507
504
500
497
493
9,000
9,020
529
526
522
519
515
512
508
505
502
498
495
9,020
9,040
530
527
524
520
517
513
510
506
503
500
496
9,040
9,060
532
528
525
522
518
515
511
508
504
501
498
9,060
9,080
533
530
526
523
520
516
513
509
506
502
499
9,080
9,100
535
531
528
524
521
518
514
511
507
504
500
9,100
9,120
536
533
529
526
522
519
516
512
509
505
502
9,120
9,140
538
534
531
527
524
520
517
514
510
507
503
9,140
9,160
539
536
532
529
525
522
519
515
512
508
505
9,160
9,180
541
537
534
530
527
523
520
517
513
510
506
9,180
9,200
542
539
535
532
528
525
521
518
515
511
508
9,200
9,220
543
540
537
533
530
526
523
519
516
513
509
9,220
9,240
545
541
538
535
531
528
524
521
517
514
511
9,240
9,260
546
543
539
536
533
529
526
522
519
515
512
9,260
9,280
548
544
541
537
534
531
527
524
520
517
513
9,280
9,300
549
546
542
539
535
532
529
525
522
518
515
9,300
9,320
551
547
544
540
537
533
530
527
523
520
516
9,320
9,340
552
549
545
542
538
535
531
528
525
521
518
9,340
9,360
554
550
547
543
540
536
533
529
526
523
519
9,360
9,380
555
552
548
545
541
538
534
531
527
524
521
9,380
9,400
556
553
550
546
543
539
536
532
529
525
522
9,400
9,420
558
554
551
548
544
541
537
534
530
527
523
9,420
9,440
559
556
552
549
546
542
539
535
532
528
525
9,440
9,460
561
557
554
550
547
544
540
537
533
530
526
9,460
9,480
562
559
555
552
548
545
542
538
535
531
528
9,480
9,500
564
560
557
553
550
546
543
540
536
533
529
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-110
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
9,500
9,520
565
562
558
555
551
548
544
541
538
534
531
9,520
9,540
566
563
560
556
553
549
546
542
539
536
532
9,540
9,560
568
564
561
558
554
551
547
544
540
537
534
9,560
9,580
569
566
562
559
556
552
549
545
542
538
535
9,580
9,600
571
567
564
560
557
554
550
547
543
540
536
9,600
9,620
572
569
565
562
558
555
552
548
545
541
538
9,620
9,640
574
570
567
563
560
556
553
550
546
543
539
9,640
9,660
575
572
568
565
561
558
555
551
548
544
541
9,660
9,680
577
573
570
566
563
559
556
553
549
546
542
9,680
9,700
578
575
571
568
564
561
557
554
551
547
544
9,700
9,720
579
576
573
569
566
562
559
555
552
549
545
9,720
9,740
581
577
574
571
567
564
560
557
553
550
547
9,740
9,760
582
579
575
572
569
565
562
558
555
551
548
9,760
9,780
584
580
577
573
570
567
563
560
556
553
549
9,780
9,800
585
582
578
575
571
568
565
561
558
554
551
9,800
9,820
587
583
580
576
573
569
566
563
559
556
552
9,820
9,840
588
585
581
578
574
571
567
564
561
557
554
9,840
9,860
590
586
583
579
576
572
569
565
562
559
555
9,860
9,880
591
588
584
581
577
574
570
567
563
560
557
9,880
9,900
592
589
586
582
579
575
572
568
565
561
558
9,900
9,920
594
590
587
584
580
577
573
570
566
563
559
9,920
9,940
595
592
588
585
582
578
575
571
568
564
561
9,940
9,960
597
593
590
586
583
580
576
573
569
566
562
9,960
9,980
598
595
591
588
584
581
578
574
571
567
564
9,980
10,000
600
596
593
589
586
582
579
576
572
569
565
10,000
10,020
601
598
594
591
587
584
580
577
574
570
567
10,020
10,040
602
599
596
592
589
585
582
578
575
572
568
10,040
10,060
604
600
597
594
590
587
583
580
576
573
570
10,060
10,080
605
602
598
595
592
588
585
581
578
574
571
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-111
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
10,080
10,100
607
603
600
596
593
590
586
583
579
576
572
10,100
10,120
608
605
601
598
594
591
588
584
581
577
574
10,120
10,140
610
606
603
599
596
592
589
586
582
579
575
10,140
10,160
611
608
604
601
597
594
591
587
584
580
577
10,160
10,180
613
609
606
602
599
595
592
589
585
582
578
10,180
10,200
614
611
607
604
600
597
593
590
587
583
580
10,200
10,220
615
612
609
605
602
598
595
591
588
585
581
10,220
10,240
617
613
610
607
603
600
596
593
589
586
583
10,240
10,260
618
615
611
608
605
601
598
594
591
587
584
10,260
10,280
620
616
613
609
606
603
599
596
592
589
585
10,280
10,300
621
618
614
611
607
604
601
597
594
590
587
10,300
10,320
623
619
616
612
609
605
602
599
595
592
588
10,320
10,340
624
621
617
614
610
607
603
600
597
593
590
10,340
10,360
626
622
619
615
612
608
605
601
598
595
591
10,360
10,380
627
624
620
617
613
610
606
603
599
596
593
10,380
10,400
628
625
622
618
615
611
608
604
601
597
594
10,400
10,420
630
626
623
620
616
613
609
606
602
599
595
10,420
10,440
631
628
624
621
618
614
611
607
604
600
597
10,440
10,460
633
629
626
622
619
616
612
609
605
602
598
10,460
10,480
634
631
627
624
620
617
614
610
607
603
600
10,480
10,500
636
632
629
625
622
618
615
612
608
605
601
10,500
10,520
637
634
630
627
623
620
616
613
610
606
603
10,520
10,540
638
635
632
628
625
621
618
614
611
608
604
10,540
10,560
640
636
633
630
626
623
619
616
612
609
606
10,560
10,580
641
638
634
631
628
624
621
617
614
610
607
10,580
10,600
643
639
636
632
629
626
622
619
615
612
608
10,600
10,620
644
641
637
634
630
627
624
620
617
613
610
10,620
10,640
646
642
639
635
632
628
625
622
618
615
611
10,640
10,660
647
644
640
637
633
630
627
623
620
616
613
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-112
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
10,660
10,680
649
645
642
638
635
631
628
625
621
618
614
10,680
10,700
650
647
643
640
636
633
629
626
623
619
616
10,700
10,720
652
648
645
641
638
634
631
627
624
621
617
10,720
10,740
653
650
646
643
639
636
632
629
625
622
619
10,740
10,760
655
651
648
644
641
637
634
630
627
623
620
10,760
10,780
656
653
649
645
642
639
635
632
628
625
621
10,780
10,800
658
654
651
647
643
640
637
633
630
626
623
10,800
10,820
659
656
652
648
645
641
638
635
631
628
624
10,820
10,840
661
657
654
650
646
643
639
636
633
629
626
10,840
10,860
662
659
655
652
648
644
641
637
634
631
627
10,860
10,880
664
660
657
653
649
646
642
639
635
632
629
10,880
10,900
665
662
658
655
651
647
644
640
637
633
630
10,900
10,920
667
663
660
656
652
649
645
642
638
635
631
10,920
10,940
668
665
661
658
654
650
647
643
640
636
633
10,940
10,960
670
666
663
659
655
652
648
645
641
638
634
10,960
10,980
671
668
664
661
657
653
650
646
643
639
636
10,980
11,000
673
669
666
662
659
655
651
648
644
641
637
11,000
11,020
675
671
667
664
660
656
653
649
646
642
639
11,020
11,040
676
672
669
665
662
658
654
651
647
644
640
11,040
11,060
678
674
670
667
663
659
656
652
649
645
642
11,060
11,080
679
675
672
668
665
661
657
654
650
646
643
11,080
11,100
681
677
673
670
666
663
659
655
652
648
644
11,100
11,120
682
679
675
671
668
664
660
657
653
650
646
11,120
11,140
684
680
676
673
669
666
662
658
655
651
647
11,140
11,160
685
682
678
674
671
667
663
660
656
653
649
11,160
11,180
687
683
679
676
672
669
665
661
658
654
650
11,180
11,200
688
685
681
677
674
670
666
663
659
656
652
11,200
11,220
690
686
682
679
675
672
668
664
661
657
654
11,220
11,240
691
688
684
680
677
673
670
666
662
659
655
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-113
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
11,240
11,260
693
689
686
682
678
675
671
667
664
660
657
11,260
11,280
694
691
687
683
680
676
673
669
665
662
658
11,280
11,300
696
692
689
685
681
678
674
670
667
663
660
11,300
11,320
697
694
690
686
683
679
676
672
668
665
661
11,320
11,340
699
695
692
688
684
681
677
673
670
666
663
11,340
11,360
700
697
693
690
686
682
679
675
671
668
664
11,360
11,380
702
698
695
691
687
684
680
677
673
669
666
11,380
11,400
703
700
696
693
689
685
682
678
674
671
667
11,400
11,420
705
701
698
694
690
687
683
680
676
672
669
11,420
11,440
706
703
699
696
692
688
685
681
677
674
670
11,440
11,460
708
704
701
697
693
690
686
683
679
675
672
11,460
11,480
709
706
702
699
695
691
688
684
681
677
673
11,480
11,500
711
707
704
700
697
693
689
686
682
678
675
11,500
11,520
713
709
705
702
698
694
691
687
684
680
676
11,520
11,540
714
710
707
703
700
696
692
689
685
681
678
11,540
11,560
716
712
708
705
701
697
694
690
687
683
679
11,560
11,580
717
713
710
706
703
699
695
692
688
684
681
11,580
11,600
719
715
711
708
704
701
697
693
690
686
682
11,600
11,620
720
717
713
709
706
702
698
695
691
688
684
11,620
11,640
722
718
714
711
707
704
700
696
693
689
685
11,640
11,660
723
720
716
712
709
705
701
698
694
691
687
11,660
11,680
725
721
717
714
710
707
703
699
696
692
688
11,680
11,700
726
723
719
715
712
708
704
701
697
694
690
11,700
11,720
728
724
720
717
713
710
706
702
699
695
692
11,720
11,740
729
726
722
718
715
711
708
704
700
697
693
11,740
11,760
731
727
724
720
716
713
709
705
702
698
695
11,760
11,780
732
729
725
721
718
714
711
707
703
700
696
11,780
11,800
734
730
727
723
719
716
712
708
705
701
698
11,800
11,820
735
732
728
724
721
717
714
710
706
703
699
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-114
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
11,820
11,840
737
733
730
726
722
719
715
711
708
704
701
11,840
11,860
738
735
731
728
724
720
717
713
709
706
702
11,860
11,880
740
736
733
729
725
722
718
715
711
707
704
11,880
11,900
741
738
734
731
727
723
720
716
712
709
705
11,900
11,920
743
739
736
732
728
725
721
718
714
710
707
11,920
11,940
744
741
737
734
730
726
723
719
715
712
708
11,940
11,960
746
742
739
735
731
728
724
721
717
713
710
11,960
11,980
747
744
740
737
733
729
726
722
719
715
711
11,980
12,000
749
745
742
738
735
731
727
724
720
716
713
12,000
12,020
751
747
743
740
736
732
729
725
722
718
714
12,020
12,040
752
748
745
741
738
734
730
727
723
719
716
12,040
12,060
754
750
746
743
739
735
732
728
725
721
717
12,060
12,080
755
751
748
744
741
737
733
730
726
722
719
12,080
12,100
757
753
749
746
742
739
735
731
728
724
720
12,100
12,120
758
755
751
747
744
740
736
733
729
726
722
12,120
12,140
760
756
752
749
745
742
738
734
731
727
723
12,140
12,160
761
758
754
750
747
743
739
736
732
729
725
12,160
12,180
763
759
755
752
748
745
741
737
734
730
726
12,180
12,200
764
761
757
753
750
746
742
739
735
732
728
12,200
12,220
766
762
758
755
751
748
744
740
737
733
730
12,220
12,240
767
764
760
756
753
749
746
742
738
735
731
12,240
12,260
769
765
762
758
754
751
747
743
740
736
733
12,260
12,280
770
767
763
759
756
752
749
745
741
738
734
12,280
12,300
772
768
765
761
757
754
750
746
743
739
736
12,300
12,320
773
770
766
762
759
755
752
748
744
741
737
12,320
12,340
775
771
768
764
760
757
753
749
746
742
739
12,340
12,360
776
773
769
766
762
758
755
751
747
744
740
12,360
12,380
778
774
771
767
763
760
756
753
749
745
742
12,380
12,400
779
776
772
769
765
761
758
754
750
747
743
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-115
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
12,400
12,420
781
777
774
770
766
763
759
756
752
748
745
12,420
12,440
782
779
775
772
768
764
761
757
753
750
746
12,440
12,460
784
780
777
773
769
766
762
759
755
751
748
12,460
12,480
785
782
778
775
771
767
764
760
757
753
749
12,480
12,500
787
783
780
776
773
769
765
762
758
754
751
12,500
12,520
789
785
781
778
774
770
767
763
760
756
752
12,520
12,540
790
786
783
779
776
772
768
765
761
757
754
12,540
12,560
792
788
784
781
777
773
770
766
763
759
755
12,560
12,580
793
789
786
782
779
775
771
768
764
760
757
12,580
12,600
795
791
787
784
780
777
773
769
766
762
758
12,600
12,620
796
793
789
785
782
778
774
771
767
764
760
12,620
12,640
798
794
790
787
783
780
776
772
769
765
761
12,640
12,660
799
796
792
788
785
781
777
774
770
767
763
12,660
12,680
801
797
793
790
786
783
779
775
772
768
764
12,680
12,700
802
799
795
791
788
784
780
777
773
770
766
12,700
12,720
804
800
796
793
789
786
782
778
775
771
768
12,720
12,740
805
802
798
794
791
787
784
780
776
773
769
12,740
12,760
807
803
800
796
792
789
785
781
778
774
771
12,760
12,780
808
805
801
797
794
790
787
783
779
776
772
12,780
12,800
810
806
803
799
795
792
788
784
781
777
774
12,800
12,820
811
808
804
800
797
793
790
786
782
779
775
12,820
12,840
813
809
806
802
798
795
791
787
784
780
777
12,840
12,860
814
811
807
804
800
796
793
789
785
782
778
12,860
12,880
816
812
809
805
801
798
794
791
787
783
780
12,880
12,900
817
814
810
807
803
799
796
792
788
785
781
12,900
12,920
819
815
812
808
804
801
797
794
790
786
783
12,920
12,940
820
817
813
810
806
802
799
795
791
788
784
12,940
12,960
822
818
815
811
807
804
800
797
793
789
786
12,960
12,980
823
820
816
813
809
805
802
798
795
791
787
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-116
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
12,980
13,000
825
821
818
814
811
807
803
800
796
792
789
13,000
13,020
827
823
819
816
812
808
805
801
798
794
790
13,020
13,040
828
824
821
817
814
810
806
803
799
795
792
13,040
13,060
830
826
822
819
815
811
808
804
801
797
793
13,060
13,080
831
827
824
820
817
813
809
806
802
798
795
13,080
13,100
833
829
825
822
818
815
811
807
804
800
796
13,100
13,120
834
831
827
823
820
816
812
809
805
802
798
13,120
13,140
836
832
828
825
821
818
814
810
807
803
799
13,140
13,160
837
834
830
826
823
819
815
812
808
805
801
13,160
13,180
839
835
831
828
824
821
817
813
810
806
802
13,180
13,200
840
837
833
829
826
822
818
815
811
808
804
13,200
13,220
842
838
834
831
827
824
820
816
813
809
806
13,220
13,240
843
840
836
832
829
825
822
818
814
811
807
13,240
13,260
845
841
838
834
830
827
823
819
816
812
809
13,260
13,280
846
843
839
835
832
828
825
821
817
814
810
13,280
13,300
848
844
841
837
833
830
826
822
819
815
812
13,300
13,320
849
846
842
838
835
831
828
824
820
817
813
13,320
13,340
851
847
844
840
836
833
829
825
822
818
815
13,340
13,360
852
849
845
842
838
834
831
827
823
820
816
13,360
13,380
854
850
847
843
839
836
832
829
825
821
818
13,380
13,400
855
852
848
845
841
837
834
830
826
823
819
13,400
13,420
857
853
850
846
842
839
835
832
828
824
821
13,420
13,440
858
855
851
848
844
840
837
833
829
826
822
13,440
13,460
860
856
853
849
845
842
838
835
831
827
824
13,460
13,480
861
858
854
851
847
843
840
836
833
829
825
13,480
13,500
863
859
856
852
849
845
841
838
834
830
827
13,500
13,520
865
861
857
854
850
846
843
839
836
832
828
13,520
13,540
866
862
859
855
852
848
844
841
837
833
830
13,540
13,560
868
864
860
857
853
849
846
842
839
835
831
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-117
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
13,560
13,580
869
865
862
858
855
851
847
844
840
836
833
13,580
13,600
871
867
863
860
856
853
849
845
842
838
834
13,600
13,620
872
869
865
861
858
854
850
847
843
840
836
13,620
13,640
874
870
866
863
859
856
852
848
845
841
837
13,640
13,660
875
872
868
864
861
857
853
850
846
843
839
13,660
13,680
877
873
869
866
862
859
855
851
848
844
840
13,680
13,700
878
875
871
867
864
860
856
853
849
846
842
13,700
13,720
880
876
872
869
865
862
858
854
851
847
844
13,720
13,740
881
878
874
870
867
863
860
856
852
849
845
13,740
13,760
883
879
876
872
868
865
861
857
854
850
847
13,760
13,780
884
881
877
873
870
866
863
859
855
852
848
13,780
13,800
886
882
879
875
871
868
864
860
857
853
850
13,800
13,820
887
884
880
876
873
869
866
862
858
855
851
13,820
13,840
889
885
882
878
874
871
867
863
860
856
853
13,840
13,860
890
887
883
880
876
872
869
865
861
858
854
13,860
13,880
892
888
885
881
877
874
870
867
863
859
856
13,880
13,900
893
890
886
883
879
875
872
868
864
861
857
13,900
13,920
895
891
888
884
880
877
873
870
866
862
859
13,920
13,940
896
893
889
886
882
878
875
871
867
864
860
13,940
13,960
898
894
891
887
883
880
876
873
869
865
862
13,960
13,980
899
896
892
889
885
881
878
874
871
867
863
13,980
14,000
901
897
894
890
887
883
879
876
872
868
865
14,000
14,020
903
899
895
892
888
884
881
877
874
870
866
14,020
14,040
904
900
897
893
890
886
882
879
875
871
868
14,040
14,060
906
902
898
895
891
887
884
880
877
873
869
14,060
14,080
907
903
900
896
893
889
885
882
878
874
871
14,080
14,100
909
905
901
898
894
891
887
883
880
876
872
14,100
14,120
910
907
903
899
896
892
888
885
881
878
874
14,120
14,140
912
908
904
901
897
894
890
886
883
879
875
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-118
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
14,140
14,160
913
910
906
902
899
895
891
888
884
881
877
14,160
14,180
915
911
907
904
900
897
893
889
886
882
878
14,180
14,200
916
913
909
905
902
898
894
891
887
884
880
14,200
14,220
918
914
910
907
903
900
896
892
889
885
882
14,220
14,240
919
916
912
908
905
901
898
894
890
887
883
14,240
14,260
921
917
914
910
906
903
899
895
892
888
885
14,260
14,280
922
919
915
911
908
904
901
897
893
890
886
14,280
14,300
924
920
917
913
909
906
902
898
895
891
888
14,300
14,320
925
922
918
914
911
907
904
900
896
893
889
14,320
14,340
927
923
920
916
912
909
905
901
898
894
891
14,340
14,360
928
925
921
918
914
910
907
903
899
896
892
14,360
14,380
930
926
923
919
915
912
908
905
901
897
894
14,380
14,400
931
928
924
921
917
913
910
906
902
899
895
14,400
14,420
933
929
926
922
918
915
911
908
904
900
897
14,420
14,440
934
931
927
924
920
916
913
909
905
902
898
14,440
14,460
936
932
929
925
921
918
914
911
907
903
900
14,460
14,480
937
934
930
927
923
919
916
912
909
905
901
14,480
14,500
939
935
932
928
925
921
917
914
910
906
903
14,500
14,520
941
937
933
930
926
922
919
915
912
908
904
14,520
14,540
942
938
935
931
928
924
920
917
913
909
906
14,540
14,560
944
940
936
933
929
925
922
918
915
911
907
14,560
14,580
945
941
938
934
931
927
923
920
916
912
909
14,580
14,600
947
943
939
936
932
929
925
921
918
914
910
14,600
14,620
948
945
941
937
934
930
926
923
919
916
912
14,620
14,640
950
946
942
939
935
932
928
924
921
917
913
14,640
14,660
951
948
944
940
937
933
929
926
922
919
915
14,660
14,680
953
949
945
942
938
935
931
927
924
920
916
14,680
14,700
954
951
947
943
940
936
932
929
925
922
918
14,700
14,720
956
952
948
945
941
938
934
930
927
923
920
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-119
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
14,720
14,740
957
954
950
946
943
939
936
932
928
925
921
14,740
14,760
959
955
952
948
944
941
937
933
930
926
923
14,760
14,780
960
957
953
949
946
942
939
935
931
928
924
14,780
14,800
962
958
955
951
947
944
940
936
933
929
926
14,800
14,820
963
960
956
952
949
945
942
938
934
931
927
14,820
14,840
965
961
958
954
950
947
943
939
936
932
929
14,840
14,860
967
963
959
956
952
948
945
941
937
934
930
14,860
14,880
968
964
961
957
953
950
946
943
939
935
932
14,880
14,900
970
966
962
959
955
951
948
944
940
937
933
14,900
14,920
971
968
964
960
956
953
949
946
942
938
935
14,920
14,940
973
969
965
962
958
954
951
947
943
940
936
14,940
14,960
974
971
967
963
959
956
952
949
945
941
938
14,960
14,980
976
972
968
965
961
957
954
950
947
943
939
14,980
15,000
978
974
970
966
963
959
955
952
948
944
941
15,000
15,020
979
975
972
968
964
960
957
953
950
946
942
15,020
15,040
981
977
973
969
966
962
958
955
951
947
944
15,040
15,060
982
979
975
971
967
964
960
956
953
949
945
15,060
15,080
984
980
976
973
969
965
961
958
954
950
947
15,080
15,100
986
982
978
974
970
967
963
959
956
952
948
15,100
15,120
987
983
980
976
972
968
964
961
957
954
950
15,120
15,140
989
985
981
977
974
970
966
962
959
955
951
15,140
15,160
990
986
983
979
975
971
968
964
960
957
953
15,160
15,180
992
988
984
981
977
973
969
965
962
958
954
15,180
15,200
993
990
986
982
978
975
971
967
963
960
956
15,200
15,220
995
991
987
984
980
976
972
969
965
961
958
15,220
15,240
997
993
989
985
982
978
974
970
966
963
959
15,240
15,260
998
994
991
987
983
979
976
972
968
964
961
15,260
15,280
1,000
996
992
988
985
981
977
973
970
966
962
15,280
15,300
1,001
998
994
990
986
982
979
975
971
967
964
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-120
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
15,300 & over
1,002
998
995
991
987
983
979
976
972
968
964
7.9% of excess over $15,300 plus
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-121
0
1
2
3
4
5
6
7
8
9
10
or more
0
460
0
0
0
0
0
0
0
0
0
0
0
460
480
1
0
0
0
0
0
0
0
0
0
0
480
500
1
0
0
0
0
0
0
0
0
0
0
500
520
1
0
0
0
0
0
0
0
0
0
0
520
540
1
0
0
0
0
0
0
0
0
0
0
540
560
2
0
0
0
0
0
0
0
0
0
0
560
580
2
1
0
0
0
0
0
0
0
0
0
580
600
2
1
0
0
0
0
0
0
0
0
0
600
620
3
1
0
0
0
0
0
0
0
0
0
620
640
3
2
0
0
0
0
0
0
0
0
0
640
660
3
2
0
0
0
0
0
0
0
0
0
660
680
3
2
1
0
0
0
0
0
0
0
0
680
700
4
2
1
0
0
0
0
0
0
0
0
700
720
4
3
1
0
0
0
0
0
0
0
0
720
740
4
3
2
0
0
0
0
0
0
0
0
740
760
5
3
2
1
0
0
0
0
0
0
0
760
780
5
3
2
1
0
0
0
0
0
0
0
780
800
5
4
2
1
0
0
0
0
0
0
0
800
820
5
4
3
1
0
0
0
0
0
0
0
820
840
6
4
3
2
0
0
0
0
0
0
0
840
860
6
5
3
2
1
0
0
0
0
0
0
860
880
6
5
4
2
1
0
0
0
0
0
0
880
900
7
5
4
3
1
0
0
0
0
0
0
900
920
7
5
4
3
1
0
0
0
0
0
0
920
940
7
6
4
3
2
0
0
0
0
0
0
940
960
7
6
5
3
2
1
0
0
0
0
0
960
980
8
6
5
4
2
1
0
0
0
0
0
980
1,000
8
7
5
4
3
1
0
0
0
0
0
1,000
1,020
8
7
6
4
3
2
0
0
0
0
0
Monthly PAYROLL PERIOD
For Calendar Year 2028
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-122
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
1,020
1,040
8
7
6
4
3
2
0
0
0
0
0
1,040
1,060
9
7
6
5
3
2
1
0
0
0
0
1,060
1,080
9
8
6
5
4
2
1
0
0
0
0
1,080
1,100
9
8
7
5
4
3
1
0
0
0
0
1,100
1,120
10
8
7
6
4
3
2
0
0
0
0
1,120
1,140
10
9
7
6
5
3
2
1
0
0
0
1,140
1,160
10
9
7
6
5
3
2
1
0
0
0
1,160
1,180
10
9
8
6
5
4
2
1
0
0
0
1,180
1,200
11
9
8
7
5
4
3
1
0
0
0
1,200
1,220
11
10
8
7
6
4
3
2
0
0
0
1,220
1,240
11
10
9
7
6
5
3
2
1
0
0
1,240
1,260
12
10
9
8
6
5
4
2
1
0
0
1,260
1,280
12
10
9
8
6
5
4
2
1
0
0
1,280
1,300
12
11
9
8
7
5
4
3
1
0
0
1,300
1,320
12
11
10
8
7
6
4
3
2
0
0
1,320
1,340
13
11
10
9
7
6
5
3
2
1
0
1,340
1,360
13
12
10
9
8
6
5
4
2
1
0
1,360
1,380
13
12
11
9
8
7
5
4
3
1
0
1,380
1,400
14
12
11
10
8
7
6
4
3
1
0
1,400
1,420
14
12
11
10
8
7
6
4
3
2
0
1,420
1,440
14
13
11
10
9
7
6
5
3
2
1
1,440
1,460
14
13
12
10
9
8
6
5
4
2
1
1,460
1,480
15
13
12
11
9
8
7
5
4
3
1
1,480
1,500
15
14
12
11
10
8
7
6
4
3
2
1,500
1,520
15
14
13
11
10
9
7
6
5
3
2
1,520
1,540
15
14
13
11
10
9
7
6
5
3
2
1,540
1,560
16
14
13
12
10
9
8
6
5
4
2
1,560
1,580
16
15
13
12
11
9
8
7
5
4
3
1,580
1,600
16
15
14
12
11
10
8
7
6
4
3
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-123
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
1,600
1,620
17
15
14
13
11
10
9
7
6
5
3
1,620
1,640
17
16
14
13
12
10
9
8
6
5
4
1,640
1,660
18
16
14
13
12
10
9
8
6
5
4
1,660
1,680
18
16
15
13
12
11
9
8
7
5
4
1,680
1,700
19
16
15
14
12
11
10
8
7
6
4
1,700
1,720
20
17
15
14
13
11
10
9
7
6
5
1,720
1,740
20
17
16
14
13
12
10
9
8
6
5
1,740
1,760
21
18
16
15
13
12
11
9
8
7
5
1,760
1,780
21
18
16
15
13
12
11
9
8
7
5
1,780
1,800
22
19
16
15
14
12
11
10
8
7
6
1,800
1,820
23
20
17
15
14
13
11
10
9
7
6
1,820
1,840
23
20
17
16
14
13
12
10
9
8
6
1,840
1,860
24
21
18
16
15
13
12
11
9
8
7
1,860
1,880
25
22
19
16
15
14
12
11
10
8
7
1,880
1,900
25
22
19
17
15
14
13
11
10
8
7
1,900
1,920
26
23
20
17
15
14
13
11
10
9
7
1,920
1,940
27
24
20
17
16
14
13
12
10
9
8
1,940
1,960
27
24
21
18
16
15
13
12
11
9
8
1,960
1,980
28
25
22
19
16
15
14
12
11
10
8
1,980
2,000
28
25
22
19
17
15
14
13
11
10
9
2,000
2,020
29
26
23
20
17
16
14
13
12
10
9
2,020
2,040
30
27
24
21
18
16
14
13
12
10
9
2,040
2,060
31
27
24
21
18
16
15
13
12
11
9
2,060
2,080
32
28
25
22
19
16
15
14
12
11
10
2,080
2,100
33
29
26
23
19
17
15
14
13
11
10
2,100
2,120
34
29
26
23
20
17
16
14
13
12
10
2,120
2,140
35
30
27
24
21
18
16
15
13
12
11
2,140
2,160
36
31
27
24
21
18
16
15
13
12
11
2,160
2,180
38
32
28
25
22
19
16
15
14
12
11
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-124
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
2,180
2,200
39
33
29
26
23
20
17
15
14
13
11
2,200
2,220
40
35
29
26
23
20
17
16
14
13
12
2,220
2,240
41
36
30
27
24
21
18
16
15
13
12
2,240
2,260
42
37
31
28
25
22
18
16
15
14
12
2,260
2,280
43
38
33
28
25
22
19
16
15
14
12
2,280
2,300
44
39
34
29
26
23
20
17
15
14
13
2,300
2,320
45
40
35
30
27
23
20
17
16
14
13
2,320
2,340
46
41
36
31
27
24
21
18
16
15
13
2,340
2,360
47
42
37
32
28
25
22
19
16
15
14
2,360
2,380
49
43
38
33
28
25
22
19
17
15
14
2,380
2,400
50
44
39
34
29
26
23
20
17
15
14
2,400
2,420
51
46
40
35
30
27
24
21
18
16
14
2,420
2,440
52
47
41
36
31
27
24
21
18
16
15
2,440
2,460
53
48
42
37
32
28
25
22
19
16
15
2,460
2,480
54
49
44
38
33
29
26
22
19
17
15
2,480
2,500
56
50
45
39
34
29
26
23
20
17
16
2,500
2,520
57
51
46
41
35
30
27
24
21
18
16
2,520
2,540
58
52
47
42
36
31
27
24
21
18
16
2,540
2,560
60
53
48
43
38
32
28
25
22
19
16
2,560
2,580
61
55
49
44
39
33
29
26
23
20
17
2,580
2,600
62
56
50
45
40
34
29
26
23
20
17
2,600
2,620
63
57
51
46
41
36
30
27
24
21
18
2,620
2,640
65
59
53
47
42
37
31
28
25
22
18
2,640
2,660
66
60
54
48
43
38
33
28
25
22
19
2,660
2,680
67
61
55
49
44
39
34
29
26
23
20
2,680
2,700
69
62
56
50
45
40
35
30
26
23
20
2,700
2,720
70
64
58
52
46
41
36
31
27
24
21
2,720
2,740
71
65
59
53
47
42
37
32
28
25
22
2,740
2,760
72
66
60
54
49
43
38
33
28
25
22
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-125
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
2,760
2,780
74
68
61
55
50
44
39
34
29
26
23
2,780
2,800
75
69
63
57
51
45
40
35
30
27
24
2,800
2,820
76
70
64
58
52
47
41
36
31
27
24
2,820
2,840
78
71
65
59
53
48
42
37
32
28
25
2,840
2,860
79
73
67
60
54
49
44
38
33
29
25
2,860
2,880
80
74
68
62
56
50
45
39
34
29
26
2,880
2,900
81
75
69
63
57
51
46
40
35
30
27
2,900
2,920
83
77
70
64
58
52
47
42
36
31
27
2,920
2,940
84
78
72
66
60
53
48
43
37
32
28
2,940
2,960
85
79
73
67
61
55
49
44
39
33
29
2,960
2,980
86
80
74
68
62
56
50
45
40
34
29
2,980
3,000
88
82
76
69
63
57
51
46
41
35
30
3,000
3,020
89
83
77
71
65
59
52
47
42
37
31
3,020
3,040
90
84
78
72
66
60
54
48
43
38
32
3,040
3,060
92
85
79
73
67
61
55
49
44
39
34
3,060
3,080
93
87
81
75
68
62
56
50
45
40
35
3,080
3,100
94
88
82
76
70
64
58
51
46
41
36
3,100
3,120
95
89
83
77
71
65
59
53
47
42
37
3,120
3,140
97
91
85
78
72
66
60
54
48
43
38
3,140
3,160
98
92
86
80
74
67
61
55
50
44
39
3,160
3,180
99
93
87
81
75
69
63
57
51
45
40
3,180
3,200
101
94
88
82
76
70
64
58
52
46
41
3,200
3,220
102
96
90
84
77
71
65
59
53
48
42
3,220
3,240
103
97
91
85
79
73
67
60
54
49
43
3,240
3,260
104
98
92
86
80
74
68
62
56
50
45
3,260
3,280
106
100
93
87
81
75
69
63
57
51
46
3,280
3,300
107
101
95
89
83
76
70
64
58
52
47
3,300
3,320
108
102
96
90
84
78
72
66
59
53
48
3,320
3,340
110
103
97
91
85
79
73
67
61
55
49
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-126
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
3,340
3,360
111
105
99
92
86
80
74
68
62
56
50
3,360
3,380
112
106
100
94
88
82
75
69
63
57
51
3,380
3,400
113
107
101
95
89
83
77
71
65
58
52
3,400
3,420
115
109
102
96
90
84
78
72
66
60
54
3,420
3,440
116
110
104
98
92
85
79
73
67
61
55
3,440
3,460
117
111
105
99
93
87
81
74
68
62
56
3,460
3,480
119
112
106
100
94
88
82
76
70
64
57
3,480
3,500
120
114
108
101
95
89
83
77
71
65
59
3,500
3,520
121
115
109
103
97
91
84
78
72
66
60
3,520
3,540
123
116
110
104
98
92
86
80
74
67
61
3,540
3,560
124
118
111
105
99
93
87
81
75
69
63
3,560
3,580
125
119
113
107
100
94
88
82
76
70
64
3,580
3,600
127
120
114
108
102
96
90
83
77
71
65
3,600
3,620
128
122
115
109
103
97
91
85
79
73
66
3,620
3,640
130
123
117
110
104
98
92
86
80
74
68
3,640
3,660
131
124
118
112
106
99
93
87
81
75
69
3,660
3,680
132
126
119
113
107
101
95
89
82
76
70
3,680
3,700
134
127
121
114
108
102
96
90
84
78
72
3,700
3,720
135
128
122
116
109
103
97
91
85
79
73
3,720
3,740
136
130
123
117
111
105
99
92
86
80
74
3,740
3,760
138
131
125
118
112
106
100
94
88
81
75
3,760
3,780
139
133
126
120
113
107
101
95
89
83
77
3,780
3,800
140
134
127
121
115
108
102
96
90
84
78
3,800
3,820
142
135
129
122
116
110
104
98
91
85
79
3,820
3,840
143
137
130
124
117
111
105
99
93
87
81
3,840
3,860
145
138
132
125
119
112
106
100
94
88
82
3,860
3,880
146
139
133
126
120
114
107
101
95
89
83
3,880
3,900
147
141
134
128
121
115
109
103
97
90
84
3,900
3,920
149
142
136
129
123
116
110
104
98
92
86
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-127
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
3,920
3,940
150
143
137
130
124
118
111
105
99
93
87
3,940
3,960
151
145
138
132
125
119
113
106
100
94
88
3,960
3,980
153
146
140
133
127
120
114
108
102
96
89
3,980
4,000
154
148
141
135
128
122
115
109
103
97
91
4,000
4,020
155
149
142
136
129
123
116
110
104
98
92
4,020
4,040
157
150
144
137
131
124
118
112
106
99
93
4,040
4,060
158
152
145
139
132
126
119
113
107
101
95
4,060
4,080
159
153
146
140
134
127
121
114
108
102
96
4,080
4,100
161
154
148
141
135
128
122
115
109
103
97
4,100
4,120
162
156
149
143
136
130
123
117
111
105
98
4,120
4,140
164
157
151
144
138
131
125
118
112
106
100
4,140
4,160
165
158
152
145
139
132
126
120
113
107
101
4,160
4,180
166
160
153
147
140
134
127
121
114
108
102
4,180
4,200
168
161
155
148
142
135
129
122
116
110
104
4,200
4,220
169
162
156
150
143
137
130
124
117
111
105
4,220
4,240
170
164
157
151
144
138
131
125
118
112
106
4,240
4,260
172
165
159
152
146
139
133
126
120
113
107
4,260
4,280
173
167
160
154
147
141
134
128
121
115
109
4,280
4,300
174
168
161
155
148
142
136
129
123
116
110
4,300
4,320
176
169
163
156
150
143
137
130
124
117
111
4,320
4,340
177
171
164
158
151
145
138
132
125
119
113
4,340
4,360
179
172
166
159
153
146
140
133
127
120
114
4,360
4,380
180
173
167
160
154
147
141
134
128
122
115
4,380
4,400
181
175
168
162
155
149
142
136
129
123
116
4,400
4,420
183
176
170
163
157
150
144
137
131
124
118
4,420
4,440
184
177
171
164
158
152
145
139
132
126
119
4,440
4,460
185
179
172
166
159
153
146
140
133
127
120
4,460
4,480
187
180
174
167
161
154
148
141
135
128
122
4,480
4,500
188
182
175
169
162
156
149
143
136
130
123
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-128
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
4,500
4,520
190
183
176
170
163
157
150
144
138
131
125
4,520
4,540
191
184
178
171
165
158
152
145
139
132
126
4,540
4,560
193
186
179
173
166
160
153
147
140
134
127
4,560
4,580
194
187
180
174
168
161
155
148
142
135
129
4,580
4,600
195
189
182
175
169
162
156
149
143
136
130
4,600
4,620
197
190
183
177
170
164
157
151
144
138
131
4,620
4,640
198
191
185
178
172
165
159
152
146
139
133
4,640
4,660
200
193
186
179
173
166
160
154
147
141
134
4,660
4,680
201
194
188
181
174
168
161
155
148
142
135
4,680
4,700
203
196
189
182
176
169
163
156
150
143
137
4,700
4,720
204
197
190
184
177
171
164
158
151
145
138
4,720
4,740
206
199
192
185
178
172
165
159
152
146
140
4,740
4,760
207
200
193
186
180
173
167
160
154
147
141
4,760
4,780
208
202
195
188
181
175
168
162
155
149
142
4,780
4,800
210
203
196
189
182
176
170
163
157
150
144
4,800
4,820
211
204
198
191
184
177
171
164
158
151
145
4,820
4,840
213
206
199
192
185
179
172
166
159
153
146
4,840
4,860
214
207
200
194
187
180
174
167
161
154
148
4,860
4,880
216
209
202
195
188
181
175
168
162
156
149
4,880
4,900
217
210
203
196
190
183
176
170
163
157
150
4,900
4,920
219
212
205
198
191
184
178
171
165
158
152
4,920
4,940
220
213
206
199
193
186
179
173
166
160
153
4,940
4,960
221
215
208
201
194
187
180
174
167
161
154
4,960
4,980
223
216
209
202
195
189
182
175
169
162
156
4,980
5,000
224
217
211
204
197
190
183
177
170
164
157
5,000
5,020
226
219
212
205
198
191
185
178
172
165
159
5,020
5,040
227
220
213
207
200
193
186
179
173
166
160
5,040
5,060
229
222
215
208
201
194
187
181
174
168
161
5,060
5,080
230
223
216
209
203
196
189
182
176
169
163
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-129
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
5,080
5,100
231
225
218
211
204
197
190
183
177
170
164
5,100
5,120
233
226
219
212
205
199
192
185
178
172
165
5,120
5,140
234
227
221
214
207
200
193
186
180
173
167
5,140
5,160
236
229
222
215
208
201
195
188
181
175
168
5,160
5,180
237
230
224
217
210
203
196
189
182
176
169
5,180
5,200
239
232
225
218
211
204
197
191
184
177
171
5,200
5,220
240
233
226
220
213
206
199
192
185
179
172
5,220
5,240
242
235
228
221
214
207
200
194
187
180
174
5,240
5,260
243
236
229
222
216
209
202
195
188
181
175
5,260
5,280
244
238
231
224
217
210
203
196
190
183
176
5,280
5,300
246
239
232
225
218
212
205
198
191
184
178
5,300
5,320
247
240
234
227
220
213
206
199
192
186
179
5,320
5,340
249
242
235
228
221
214
208
201
194
187
180
5,340
5,360
250
243
236
230
223
216
209
202
195
188
182
5,360
5,380
252
245
238
231
224
217
210
204
197
190
183
5,380
5,400
253
246
239
232
226
219
212
205
198
191
184
5,400
5,420
255
248
241
234
227
220
213
206
200
193
186
5,420
5,440
256
249
242
235
229
222
215
208
201
194
187
5,440
5,460
257
251
244
237
230
223
216
209
202
196
189
5,460
5,480
259
252
245
238
231
225
218
211
204
197
190
5,480
5,500
260
253
247
240
233
226
219
212
205
199
192
5,500
5,520
262
255
248
241
234
227
221
214
207
200
193
5,520
5,540
263
256
249
243
236
229
222
215
208
201
195
5,540
5,560
265
258
251
244
237
230
223
217
210
203
196
5,560
5,580
266
259
252
245
239
232
225
218
211
204
197
5,580
5,600
267
261
254
247
240
233
226
219
213
206
199
5,600
5,620
269
262
255
248
241
235
228
221
214
207
200
5,620
5,640
270
263
257
250
243
236
229
222
215
209
202
5,640
5,660
272
265
258
251
244
237
231
224
217
210
203
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-130
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
5,660
5,680
273
266
260
253
246
239
232
225
218
211
205
5,680
5,700
275
268
261
254
247
240
233
227
220
213
206
5,700
5,720
276
269
262
256
249
242
235
228
221
214
207
5,720
5,740
278
271
264
257
250
243
236
230
223
216
209
5,740
5,760
279
272
265
258
252
245
238
231
224
217
210
5,760
5,780
280
274
267
260
253
246
239
232
226
219
212
5,780
5,800
282
275
268
261
254
248
241
234
227
220
213
5,800
5,820
283
276
270
263
256
249
242
235
228
222
215
5,820
5,840
285
278
271
264
257
250
244
237
230
223
216
5,840
5,860
286
279
272
266
259
252
245
238
231
224
218
5,860
5,880
288
281
274
267
260
253
246
240
233
226
219
5,880
5,900
289
282
275
268
262
255
248
241
234
227
220
5,900
5,920
291
284
277
270
263
256
249
242
236
229
222
5,920
5,940
292
285
278
271
265
258
251
244
237
230
223
5,940
5,960
293
287
280
273
266
259
252
245
238
232
225
5,960
5,980
295
288
281
274
267
261
254
247
240
233
226
5,980
6,000
296
289
283
276
269
262
255
248
241
235
228
6,000
6,020
298
291
284
277
270
263
257
250
243
236
229
6,020
6,040
299
292
285
279
272
265
258
251
244
237
231
6,040
6,060
301
294
287
280
273
266
259
253
246
239
232
6,060
6,080
302
295
288
281
275
268
261
254
247
240
233
6,080
6,100
303
297
290
283
276
269
262
255
249
242
235
6,100
6,120
305
298
291
284
277
271
264
257
250
243
236
6,120
6,140
306
299
293
286
279
272
265
258
251
245
238
6,140
6,160
308
301
294
287
280
273
267
260
253
246
239
6,160
6,180
309
302
296
289
282
275
268
261
254
247
241
6,180
6,200
311
304
297
290
283
276
269
263
256
249
242
6,200
6,220
312
305
298
292
285
278
271
264
257
250
243
6,220
6,240
314
307
300
293
286
279
272
266
259
252
245
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-131
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
6,240
6,260
315
308
301
294
288
281
274
267
260
253
246
6,260
6,280
316
310
303
296
289
282
275
268
262
255
248
6,280
6,300
318
311
304
297
290
284
277
270
263
256
249
6,300
6,320
319
312
306
299
292
285
278
271
264
258
251
6,320
6,340
321
314
307
300
293
286
280
273
266
259
252
6,340
6,360
322
315
308
302
295
288
281
274
267
260
254
6,360
6,380
324
317
310
303
296
289
282
276
269
262
255
6,380
6,400
325
318
311
304
298
291
284
277
270
263
256
6,400
6,420
327
320
313
306
299
292
285
278
272
265
258
6,420
6,440
328
321
314
307
301
294
287
280
273
266
259
6,440
6,460
329
323
316
309
302
295
288
281
274
268
261
6,460
6,480
331
324
317
310
303
297
290
283
276
269
262
6,480
6,500
332
325
319
312
305
298
291
284
277
271
264
6,500
6,520
334
327
320
313
306
299
293
286
279
272
265
6,520
6,540
335
328
321
315
308
301
294
287
280
273
267
6,540
6,560
337
330
323
316
309
302
295
289
282
275
268
6,560
6,580
338
331
324
317
311
304
297
290
283
276
269
6,580
6,600
339
333
326
319
312
305
298
291
285
278
271
6,600
6,620
341
334
327
320
313
307
300
293
286
279
272
6,620
6,640
342
335
329
322
315
308
301
294
287
281
274
6,640
6,660
344
337
330
323
316
309
303
296
289
282
275
6,660
6,680
345
338
332
325
318
311
304
297
290
283
277
6,680
6,700
347
340
333
326
319
312
305
299
292
285
278
6,700
6,720
348
341
334
328
321
314
307
300
293
286
279
6,720
6,740
350
343
336
329
322
315
308
302
295
288
281
6,740
6,760
351
344
337
330
324
317
310
303
296
289
282
6,760
6,780
352
346
339
332
325
318
311
304
298
291
284
6,780
6,800
354
347
340
333
326
320
313
306
299
292
285
6,800
6,820
355
348
342
335
328
321
314
307
300
294
287
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-132
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
6,820
6,840
357
350
343
336
329
322
316
309
302
295
288
6,840
6,860
358
351
344
338
331
324
317
310
303
296
290
6,860
6,880
360
353
346
339
332
325
318
312
305
298
291
6,880
6,900
361
354
347
340
334
327
320
313
306
299
292
6,900
6,920
363
356
349
342
335
328
321
314
308
301
294
6,920
6,940
364
357
350
343
337
330
323
316
309
302
295
6,940
6,960
365
359
352
345
338
331
324
317
310
304
297
6,960
6,980
367
360
353
346
339
333
326
319
312
305
298
6,980
7,000
368
361
355
348
341
334
327
320
313
307
300
7,000
7,020
370
363
356
349
342
335
329
322
315
308
301
7,020
7,040
371
364
357
351
344
337
330
323
316
309
303
7,040
7,060
373
366
359
352
345
338
331
325
318
311
304
7,060
7,080
374
367
360
353
347
340
333
326
319
312
305
7,080
7,100
375
369
362
355
348
341
334
327
321
314
307
7,100
7,120
377
370
363
356
349
343
336
329
322
315
308
7,120
7,140
378
371
365
358
351
344
337
330
323
317
310
7,140
7,160
380
373
366
359
352
345
339
332
325
318
311
7,160
7,180
381
374
368
361
354
347
340
333
326
319
313
7,180
7,200
383
376
369
362
355
348
341
335
328
321
314
7,200
7,220
384
377
370
364
357
350
343
336
329
322
315
7,220
7,240
386
379
372
365
358
351
344
338
331
324
317
7,240
7,260
387
380
373
366
360
353
346
339
332
325
318
7,260
7,280
388
382
375
368
361
354
347
340
334
327
320
7,280
7,300
390
383
376
369
362
356
349
342
335
328
321
7,300
7,320
391
384
378
371
364
357
350
343
336
330
323
7,320
7,340
393
386
379
372
365
358
352
345
338
331
324
7,340
7,360
394
387
380
374
367
360
353
346
339
332
326
7,360
7,380
396
389
382
375
368
361
354
348
341
334
327
7,380
7,400
397
390
383
376
370
363
356
349
342
335
328
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-133
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
7,400
7,420
399
392
385
378
371
364
357
350
344
337
330
7,420
7,440
400
393
386
379
373
366
359
352
345
338
331
7,440
7,460
401
395
388
381
374
367
360
353
346
340
333
7,460
7,480
403
396
389
382
375
369
362
355
348
341
334
7,480
7,500
404
397
391
384
377
370
363
356
349
343
336
7,500
7,520
406
399
392
385
378
371
365
358
351
344
337
7,520
7,540
407
400
393
387
380
373
366
359
352
345
339
7,540
7,560
409
402
395
388
381
374
367
361
354
347
340
7,560
7,580
410
403
396
389
383
376
369
362
355
348
341
7,580
7,600
411
405
398
391
384
377
370
363
357
350
343
7,600
7,620
413
406
399
392
385
379
372
365
358
351
344
7,620
7,640
414
407
401
394
387
380
373
366
359
353
346
7,640
7,660
416
409
402
395
388
381
375
368
361
354
347
7,660
7,680
417
410
404
397
390
383
376
369
362
355
349
7,680
7,700
419
412
405
398
391
384
377
371
364
357
350
7,700
7,720
420
413
406
400
393
386
379
372
365
358
351
7,720
7,740
422
415
408
401
394
387
380
374
367
360
353
7,740
7,760
423
416
409
402
396
389
382
375
368
361
354
7,760
7,780
424
418
411
404
397
390
383
376
370
363
356
7,780
7,800
426
419
412
405
398
392
385
378
371
364
357
7,800
7,820
427
420
414
407
400
393
386
379
372
366
359
7,820
7,840
429
422
415
408
401
394
388
381
374
367
360
7,840
7,860
430
423
416
410
403
396
389
382
375
368
362
7,860
7,880
432
425
418
411
404
397
390
384
377
370
363
7,880
7,900
433
426
419
412
406
399
392
385
378
371
364
7,900
7,920
435
428
421
414
407
400
393
386
380
373
366
7,920
7,940
436
429
422
415
409
402
395
388
381
374
367
7,940
7,960
437
431
424
417
410
403
396
389
382
376
369
7,960
7,980
439
432
425
418
411
405
398
391
384
377
370
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-134
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
7,980
8,000
440
433
427
420
413
406
399
392
385
379
372
8,000
8,020
442
435
428
421
414
407
401
394
387
380
373
8,020
8,040
443
436
429
423
416
409
402
395
388
381
375
8,040
8,060
445
438
431
424
417
410
403
397
390
383
376
8,060
8,080
446
439
432
425
419
412
405
398
391
384
377
8,080
8,100
447
441
434
427
420
413
406
399
393
386
379
8,100
8,120
449
442
435
428
421
415
408
401
394
387
380
8,120
8,140
450
443
437
430
423
416
409
402
395
389
382
8,140
8,160
452
445
438
431
424
417
411
404
397
390
383
8,160
8,180
453
446
440
433
426
419
412
405
398
391
385
8,180
8,200
455
448
441
434
427
420
413
407
400
393
386
8,200
8,220
456
449
442
436
429
422
415
408
401
394
387
8,220
8,240
458
451
444
437
430
423
416
410
403
396
389
8,240
8,260
459
452
445
438
432
425
418
411
404
397
390
8,260
8,280
460
454
447
440
433
426
419
412
406
399
392
8,280
8,300
462
455
448
441
434
428
421
414
407
400
393
8,300
8,320
463
456
450
443
436
429
422
415
408
402
395
8,320
8,340
465
458
451
444
437
430
424
417
410
403
396
8,340
8,360
466
459
452
446
439
432
425
418
411
404
398
8,360
8,380
468
461
454
447
440
433
426
420
413
406
399
8,380
8,400
469
462
455
448
442
435
428
421
414
407
400
8,400
8,420
471
464
457
450
443
436
429
422
416
409
402
8,420
8,440
472
465
458
451
445
438
431
424
417
410
403
8,440
8,460
473
467
460
453
446
439
432
425
418
412
405
8,460
8,480
475
468
461
454
447
441
434
427
420
413
406
8,480
8,500
476
469
463
456
449
442
435
428
421
415
408
8,500
8,520
478
471
464
457
450
443
437
430
423
416
409
8,520
8,540
479
472
465
459
452
445
438
431
424
417
411
8,540
8,560
481
474
467
460
453
446
439
433
426
419
412
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-135
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
8,560
8,580
482
475
468
461
455
448
441
434
427
420
413
8,580
8,600
483
477
470
463
456
449
442
435
429
422
415
8,600
8,620
485
478
471
464
457
451
444
437
430
423
416
8,620
8,640
486
479
473
466
459
452
445
438
431
425
418
8,640
8,660
488
481
474
467
460
453
447
440
433
426
419
8,660
8,680
489
482
476
469
462
455
448
441
434
427
421
8,680
8,700
491
484
477
470
463
456
449
443
436
429
422
8,700
8,720
492
485
478
472
465
458
451
444
437
430
423
8,720
8,740
494
487
480
473
466
459
452
446
439
432
425
8,740
8,760
495
488
481
474
468
461
454
447
440
433
426
8,760
8,780
496
490
483
476
469
462
455
448
442
435
428
8,780
8,800
498
491
484
477
470
464
457
450
443
436
429
8,800
8,820
499
492
486
479
472
465
458
451
444
438
431
8,820
8,840
501
494
487
480
473
466
460
453
446
439
432
8,840
8,860
502
495
488
482
475
468
461
454
447
440
434
8,860
8,880
504
497
490
483
476
469
462
456
449
442
435
8,880
8,900
505
498
491
484
478
471
464
457
450
443
436
8,900
8,920
507
500
493
486
479
472
465
458
452
445
438
8,920
8,940
508
501
494
487
481
474
467
460
453
446
439
8,940
8,960
509
503
496
489
482
475
468
461
454
448
441
8,960
8,980
511
504
497
490
483
477
470
463
456
449
442
8,980
9,000
512
505
499
492
485
478
471
464
457
451
444
9,000
9,020
514
507
500
493
486
479
473
466
459
452
445
9,020
9,040
515
508
501
495
488
481
474
467
460
453
447
9,040
9,060
517
510
503
496
489
482
475
469
462
455
448
9,060
9,080
518
511
504
497
491
484
477
470
463
456
449
9,080
9,100
519
513
506
499
492
485
478
471
465
458
451
9,100
9,120
521
514
507
500
493
487
480
473
466
459
452
9,120
9,140
522
515
509
502
495
488
481
474
467
461
454
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-136
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
9,140
9,160
524
517
510
503
496
489
483
476
469
462
455
9,160
9,180
525
518
512
505
498
491
484
477
470
463
457
9,180
9,200
527
520
513
506
499
492
485
479
472
465
458
9,200
9,220
528
521
514
508
501
494
487
480
473
466
459
9,220
9,240
530
523
516
509
502
495
488
482
475
468
461
9,240
9,260
531
524
517
510
504
497
490
483
476
469
462
9,260
9,280
532
526
519
512
505
498
491
484
478
471
464
9,280
9,300
534
527
520
513
506
500
493
486
479
472
465
9,300
9,320
535
528
522
515
508
501
494
487
480
474
467
9,320
9,340
537
530
523
516
509
502
496
489
482
475
468
9,340
9,360
538
531
524
518
511
504
497
490
483
476
470
9,360
9,380
540
533
526
519
512
505
498
492
485
478
471
9,380
9,400
541
534
527
520
514
507
500
493
486
479
472
9,400
9,420
543
536
529
522
515
508
501
494
488
481
474
9,420
9,440
544
537
530
523
517
510
503
496
489
482
475
9,440
9,460
545
539
532
525
518
511
504
497
490
484
477
9,460
9,480
547
540
533
526
519
513
506
499
492
485
478
9,480
9,500
548
541
535
528
521
514
507
500
493
487
480
9,500
9,520
550
543
536
529
522
515
509
502
495
488
481
9,520
9,540
551
544
537
531
524
517
510
503
496
489
483
9,540
9,560
553
546
539
532
525
518
511
505
498
491
484
9,560
9,580
554
547
540
533
527
520
513
506
499
492
485
9,580
9,600
555
549
542
535
528
521
514
507
501
494
487
9,600
9,620
557
550
543
536
529
523
516
509
502
495
488
9,620
9,640
558
551
545
538
531
524
517
510
503
497
490
9,640
9,660
560
553
546
539
532
525
519
512
505
498
491
9,660
9,680
561
554
548
541
534
527
520
513
506
499
493
9,680
9,700
563
556
549
542
535
528
521
515
508
501
494
9,700
9,720
564
557
550
544
537
530
523
516
509
502
495
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-137
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
9,720
9,740
566
559
552
545
538
531
524
518
511
504
497
9,740
9,760
567
560
553
546
540
533
526
519
512
505
498
9,760
9,780
568
562
555
548
541
534
527
520
514
507
500
9,780
9,800
570
563
556
549
542
536
529
522
515
508
501
9,800
9,820
571
564
558
551
544
537
530
523
516
510
503
9,820
9,840
573
566
559
552
545
538
532
525
518
511
504
9,840
9,860
574
567
560
554
547
540
533
526
519
512
506
9,860
9,880
576
569
562
555
548
541
534
528
521
514
507
9,880
9,900
577
570
563
556
550
543
536
529
522
515
508
9,900
9,920
579
572
565
558
551
544
537
530
524
517
510
9,920
9,940
580
573
566
559
553
546
539
532
525
518
511
9,940
9,960
581
575
568
561
554
547
540
533
526
520
513
9,960
9,980
583
576
569
562
555
549
542
535
528
521
514
9,980
10,000
584
577
571
564
557
550
543
536
529
523
516
10,000
10,020
586
579
572
565
558
551
545
538
531
524
517
10,020
10,040
587
580
573
567
560
553
546
539
532
525
519
10,040
10,060
589
582
575
568
561
554
547
541
534
527
520
10,060
10,080
590
583
576
569
563
556
549
542
535
528
521
10,080
10,100
591
585
578
571
564
557
550
543
537
530
523
10,100
10,120
593
586
579
572
565
559
552
545
538
531
524
10,120
10,140
594
587
581
574
567
560
553
546
539
533
526
10,140
10,160
596
589
582
575
568
561
555
548
541
534
527
10,160
10,180
597
590
584
577
570
563
556
549
542
535
529
10,180
10,200
599
592
585
578
571
564
557
551
544
537
530
10,200
10,220
600
593
586
580
573
566
559
552
545
538
531
10,220
10,240
602
595
588
581
574
567
560
554
547
540
533
10,240
10,260
603
596
589
582
576
569
562
555
548
541
534
10,260
10,280
604
598
591
584
577
570
563
556
550
543
536
10,280
10,300
606
599
592
585
578
572
565
558
551
544
537
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-138
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
10,300
10,320
607
600
594
587
580
573
566
559
552
546
539
10,320
10,340
609
602
595
588
581
574
568
561
554
547
540
10,340
10,360
610
603
596
590
583
576
569
562
555
548
542
10,360
10,380
612
605
598
591
584
577
570
564
557
550
543
10,380
10,400
613
606
599
592
586
579
572
565
558
551
544
10,400
10,420
615
608
601
594
587
580
573
566
560
553
546
10,420
10,440
616
609
602
595
589
582
575
568
561
554
547
10,440
10,460
617
611
604
597
590
583
576
569
562
556
549
10,460
10,480
619
612
605
598
591
585
578
571
564
557
550
10,480
10,500
620
613
607
600
593
586
579
572
565
559
552
10,500
10,520
622
615
608
601
594
587
581
574
567
560
553
10,520
10,540
623
616
609
603
596
589
582
575
568
561
555
10,540
10,560
625
618
611
604
597
590
583
577
570
563
556
10,560
10,580
626
619
612
605
599
592
585
578
571
564
557
10,580
10,600
627
621
614
607
600
593
586
579
573
566
559
10,600
10,620
629
622
615
608
601
595
588
581
574
567
560
10,620
10,640
630
623
617
610
603
596
589
582
575
569
562
10,640
10,660
632
625
618
611
604
597
591
584
577
570
563
10,660
10,680
633
626
620
613
606
599
592
585
578
571
565
10,680
10,700
635
628
621
614
607
600
593
587
580
573
566
10,700
10,720
636
629
622
616
609
602
595
588
581
574
567
10,720
10,740
638
631
624
617
610
603
596
590
583
576
569
10,740
10,760
639
632
625
618
612
605
598
591
584
577
570
10,760
10,780
640
634
627
620
613
606
599
592
586
579
572
10,780
10,800
642
635
628
621
614
608
601
594
587
580
573
10,800
10,820
643
636
630
623
616
609
602
595
588
582
575
10,820
10,840
645
638
631
624
617
610
604
597
590
583
576
10,840
10,860
646
639
632
626
619
612
605
598
591
584
578
10,860
10,880
648
641
634
627
620
613
606
600
593
586
579
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-139
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
10,880
10,900
649
642
635
628
622
615
608
601
594
587
580
10,900
10,920
651
644
637
630
623
616
609
602
596
589
582
10,920
10,940
652
645
638
631
625
618
611
604
597
590
583
10,940
10,960
654
647
640
633
626
619
612
605
598
592
585
10,960
10,980
655
648
641
634
627
621
614
607
600
593
586
10,980
11,000
657
650
643
636
629
622
615
608
601
595
588
11,000
11,020
658
651
644
637
630
623
617
610
603
596
589
11,020
11,040
660
653
645
639
632
625
618
611
604
597
591
11,040
11,060
661
654
647
640
633
626
619
613
606
599
592
11,060
11,080
663
656
648
641
635
628
621
614
607
600
593
11,080
11,100
664
657
650
643
636
629
622
615
609
602
595
11,100
11,120
666
659
651
644
637
631
624
617
610
603
596
11,120
11,140
668
660
653
646
639
632
625
618
611
605
598
11,140
11,160
669
662
655
647
640
633
627
620
613
606
599
11,160
11,180
671
663
656
649
642
635
628
621
614
607
601
11,180
11,200
672
665
658
650
643
636
629
623
616
609
602
11,200
11,220
674
666
659
652
645
638
631
624
617
610
603
11,220
11,240
675
668
661
653
646
639
632
626
619
612
605
11,240
11,260
677
669
662
655
648
641
634
627
620
613
606
11,260
11,280
678
671
664
656
649
642
635
628
622
615
608
11,280
11,300
680
672
665
658
651
644
637
630
623
616
609
11,300
11,320
681
674
667
659
652
645
638
631
624
618
611
11,320
11,340
683
675
668
661
654
646
640
633
626
619
612
11,340
11,360
684
677
670
662
655
648
641
634
627
620
614
11,360
11,380
686
679
671
664
657
650
642
636
629
622
615
11,380
11,400
687
680
673
666
658
651
644
637
630
623
616
11,400
11,420
689
682
674
667
660
653
645
638
632
625
618
11,420
11,440
690
683
676
669
661
654
647
640
633
626
619
11,440
11,460
692
685
677
670
663
656
648
641
634
628
621
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-140
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
11,460
11,480
693
686
679
672
664
657
650
643
636
629
622
11,480
11,500
695
688
680
673
666
659
651
644
637
631
624
11,500
11,520
696
689
682
675
667
660
653
646
639
632
625
11,520
11,540
698
691
683
676
669
662
654
647
640
633
627
11,540
11,560
699
692
685
678
670
663
656
649
642
635
628
11,560
11,580
701
694
686
679
672
665
657
650
643
636
629
11,580
11,600
702
695
688
681
673
666
659
652
645
638
631
11,600
11,620
704
697
689
682
675
668
661
653
646
639
632
11,620
11,640
706
698
691
684
677
669
662
655
648
641
634
11,640
11,660
707
700
693
685
678
671
664
656
649
642
635
11,660
11,680
709
701
694
687
680
672
665
658
651
643
637
11,680
11,700
710
703
696
688
681
674
667
659
652
645
638
11,700
11,720
712
704
697
690
683
675
668
661
654
646
639
11,720
11,740
713
706
699
691
684
677
670
662
655
648
641
11,740
11,760
715
707
700
693
686
678
671
664
657
649
642
11,760
11,780
716
709
702
694
687
680
673
665
658
651
644
11,780
11,800
718
710
703
696
689
681
674
667
660
652
645
11,800
11,820
719
712
705
697
690
683
676
668
661
654
647
11,820
11,840
721
713
706
699
692
684
677
670
663
656
648
11,840
11,860
722
715
708
700
693
686
679
672
664
657
650
11,860
11,880
724
717
709
702
695
688
680
673
666
659
651
11,880
11,900
725
718
711
704
696
689
682
675
667
660
653
11,900
11,920
727
720
712
705
698
691
683
676
669
662
654
11,920
11,940
728
721
714
707
699
692
685
678
670
663
656
11,940
11,960
730
723
715
708
701
694
686
679
672
665
657
11,960
11,980
731
724
717
710
702
695
688
681
673
666
659
11,980
12,000
733
726
718
711
704
697
689
682
675
668
660
12,000
12,020
734
727
720
713
705
698
691
684
676
669
662
12,020
12,040
736
729
721
714
707
700
692
685
678
671
663
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-141
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
12,040
12,060
737
730
723
716
708
701
694
687
679
672
665
12,060
12,080
739
732
724
717
710
703
695
688
681
674
666
12,080
12,100
740
733
726
719
711
704
697
690
683
675
668
12,100
12,120
742
735
727
720
713
706
699
691
684
677
670
12,120
12,140
744
736
729
722
715
707
700
693
686
678
671
12,140
12,160
745
738
731
723
716
709
702
694
687
680
673
12,160
12,180
747
739
732
725
718
710
703
696
689
681
674
12,180
12,200
748
741
734
726
719
712
705
697
690
683
676
12,200
12,220
750
742
735
728
721
713
706
699
692
684
677
12,220
12,240
751
744
737
729
722
715
708
700
693
686
679
12,240
12,260
753
745
738
731
724
716
709
702
695
687
680
12,260
12,280
754
747
740
732
725
718
711
703
696
689
682
12,280
12,300
756
748
741
734
727
719
712
705
698
690
683
12,300
12,320
757
750
743
735
728
721
714
706
699
692
685
12,320
12,340
759
751
744
737
730
722
715
708
701
694
686
12,340
12,360
760
753
746
738
731
724
717
710
702
695
688
12,360
12,380
762
755
747
740
733
726
718
711
704
697
689
12,380
12,400
763
756
749
742
734
727
720
713
705
698
691
12,400
12,420
765
758
750
743
736
729
721
714
707
700
692
12,420
12,440
766
759
752
745
737
730
723
716
708
701
694
12,440
12,460
768
761
753
746
739
732
724
717
710
703
695
12,460
12,480
769
762
755
748
740
733
726
719
711
704
697
12,480
12,500
771
764
756
749
742
735
727
720
713
706
698
12,500
12,520
772
765
758
751
743
736
729
722
714
707
700
12,520
12,540
774
767
759
752
745
738
730
723
716
709
701
12,540
12,560
775
768
761
754
746
739
732
725
717
710
703
12,560
12,580
777
770
762
755
748
741
733
726
719
712
704
12,580
12,600
778
771
764
757
749
742
735
728
721
713
706
12,600
12,620
780
773
765
758
751
744
737
729
722
715
708
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-142
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
12,620
12,640
782
774
767
760
753
745
738
731
724
716
709
12,640
12,660
783
776
769
761
754
747
740
732
725
718
711
12,660
12,680
785
777
770
763
756
748
741
734
727
719
712
12,680
12,700
786
779
772
764
757
750
743
735
728
721
714
12,700
12,720
788
780
773
766
759
751
744
737
730
722
715
12,720
12,740
789
782
775
767
760
753
746
738
731
724
717
12,740
12,760
791
783
776
769
762
754
747
740
733
725
718
12,760
12,780
792
785
778
770
763
756
749
741
734
727
720
12,780
12,800
794
786
779
772
765
757
750
743
736
728
721
12,800
12,820
795
788
781
773
766
759
752
744
737
730
723
12,820
12,840
797
789
782
775
768
760
753
746
739
732
724
12,840
12,860
798
791
784
776
769
762
755
748
740
733
726
12,860
12,880
800
793
785
778
771
764
756
749
742
735
727
12,880
12,900
801
794
787
780
772
765
758
751
743
736
729
12,900
12,920
803
796
788
781
774
767
759
752
745
738
730
12,920
12,940
804
797
790
783
775
768
761
754
746
739
732
12,940
12,960
806
799
791
784
777
770
762
755
748
741
733
12,960
12,980
807
800
793
786
778
771
764
757
749
742
735
12,980
13,000
809
802
794
787
780
773
765
758
751
744
736
13,000
13,020
810
803
796
789
781
774
767
760
752
745
738
13,020
13,040
812
805
797
790
783
776
768
761
754
747
739
13,040
13,060
813
806
799
792
784
777
770
763
755
748
741
13,060
13,080
815
808
800
793
786
779
771
764
757
750
742
13,080
13,100
816
809
802
795
787
780
773
766
759
751
744
13,100
13,120
818
811
803
796
789
782
775
767
760
753
746
13,120
13,140
820
812
805
798
791
783
776
769
762
754
747
13,140
13,160
821
814
807
799
792
785
778
770
763
756
749
13,160
13,180
823
815
808
801
794
786
779
772
765
757
750
13,180
13,200
824
817
810
802
795
788
781
773
766
759
752
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-143
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
13,200
13,220
826
818
811
804
797
789
782
775
768
760
753
13,220
13,240
827
820
813
805
798
791
784
776
769
762
755
13,240
13,260
829
821
814
807
800
792
785
778
771
763
756
13,260
13,280
830
823
816
808
801
794
787
779
772
765
758
13,280
13,300
832
824
817
810
803
795
788
781
774
766
759
13,300
13,320
833
826
819
811
804
797
790
782
775
768
761
13,320
13,340
835
827
820
813
806
798
791
784
777
770
762
13,340
13,360
836
829
822
814
807
800
793
786
778
771
764
13,360
13,380
838
831
823
816
809
802
794
787
780
773
765
13,380
13,400
839
832
825
818
810
803
796
789
781
774
767
13,400
13,420
841
834
826
819
812
805
797
790
783
776
768
13,420
13,440
842
835
828
821
813
806
799
792
784
777
770
13,440
13,460
844
837
829
822
815
808
800
793
786
779
771
13,460
13,480
845
838
831
824
816
809
802
795
787
780
773
13,480
13,500
847
840
832
825
818
811
803
796
789
782
774
13,500
13,520
848
841
834
827
819
812
805
798
790
783
776
13,520
13,540
850
843
835
828
821
814
806
799
792
785
777
13,540
13,560
851
844
837
830
822
815
808
801
793
786
779
13,560
13,580
853
846
838
831
824
817
809
802
795
788
780
13,580
13,600
854
847
840
833
825
818
811
804
797
789
782
13,600
13,620
856
849
841
834
827
820
813
805
798
791
784
13,620
13,640
858
850
843
836
829
821
814
807
800
792
785
13,640
13,660
859
852
845
837
830
823
816
808
801
794
787
13,660
13,680
861
853
846
839
832
824
817
810
803
795
788
13,680
13,700
862
855
848
840
833
826
819
811
804
797
790
13,700
13,720
864
856
849
842
835
827
820
813
806
798
791
13,720
13,740
865
858
851
843
836
829
822
814
807
800
793
13,740
13,760
867
859
852
845
838
830
823
816
809
801
794
13,760
13,780
868
861
854
846
839
832
825
817
810
803
796
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-144
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
13,780
13,800
870
862
855
848
841
833
826
819
812
804
797
13,800
13,820
871
864
857
849
842
835
828
820
813
806
799
13,820
13,840
873
865
858
851
844
836
829
822
815
808
800
13,840
13,860
874
867
860
852
845
838
831
824
816
809
802
13,860
13,880
876
869
861
854
847
840
832
825
818
811
803
13,880
13,900
877
870
863
856
848
841
834
827
819
812
805
13,900
13,920
879
872
864
857
850
843
835
828
821
814
806
13,920
13,940
880
873
866
859
851
844
837
830
822
815
808
13,940
13,960
882
875
867
860
853
846
838
831
824
817
809
13,960
13,980
883
876
869
862
854
847
840
833
825
818
811
13,980
14,000
885
878
870
863
856
849
841
834
827
820
812
14,000
14,020
886
879
872
865
857
850
843
836
828
821
814
14,020
14,040
888
881
873
866
859
852
844
837
830
823
815
14,040
14,060
889
882
875
868
860
853
846
839
831
824
817
14,060
14,080
891
884
876
869
862
855
847
840
833
826
818
14,080
14,100
892
885
878
871
863
856
849
842
835
827
820
14,100
14,120
894
887
879
872
865
858
851
843
836
829
822
14,120
14,140
896
888
881
874
867
859
852
845
838
830
823
14,140
14,160
897
890
883
875
868
861
854
846
839
832
825
14,160
14,180
899
891
884
877
870
862
855
848
841
833
826
14,180
14,200
900
893
886
878
871
864
857
849
842
835
828
14,200
14,220
902
894
887
880
873
865
858
851
844
836
829
14,220
14,240
903
896
889
881
874
867
860
852
845
838
831
14,240
14,260
905
897
890
883
876
868
861
854
847
839
832
14,260
14,280
906
899
892
884
877
870
863
855
848
841
834
14,280
14,300
908
900
893
886
879
871
864
857
850
842
835
14,300
14,320
909
902
895
887
880
873
866
858
851
844
837
14,320
14,340
911
903
896
889
882
874
867
860
853
846
838
14,340
14,360
912
905
898
890
883
876
869
862
854
847
840
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-145
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
14,360
14,380
914
907
899
892
885
878
870
863
856
849
841
14,380
14,400
915
908
901
894
886
879
872
865
857
850
843
14,400
14,420
917
910
902
895
888
881
873
866
859
852
844
14,420
14,440
918
911
904
897
889
882
875
868
860
853
846
14,440
14,460
920
913
905
898
891
884
876
869
862
855
847
14,460
14,480
921
914
907
900
892
885
878
871
863
856
849
14,480
14,500
923
916
908
901
894
887
879
872
865
858
850
14,500
14,520
924
917
910
903
895
888
881
874
866
859
852
14,520
14,540
926
919
911
904
897
890
882
875
868
861
853
14,540
14,560
927
920
913
906
898
891
884
877
869
862
855
14,560
14,580
929
922
914
907
900
893
885
878
871
864
856
14,580
14,600
930
923
916
909
901
894
887
880
873
865
858
14,600
14,620
932
925
917
910
903
896
889
881
874
867
860
14,620
14,640
934
926
919
912
905
897
890
883
876
868
861
14,640
14,660
935
928
921
913
906
899
892
884
877
870
863
14,660
14,680
937
929
922
915
908
900
893
886
879
871
864
14,680
14,700
938
931
924
916
909
902
895
887
880
873
866
14,700
14,720
940
932
925
918
911
903
896
889
882
874
867
14,720
14,740
941
934
927
919
912
905
898
890
883
876
869
14,740
14,760
943
935
928
921
914
906
899
892
885
877
870
14,760
14,780
944
937
930
922
915
908
901
893
886
879
872
14,780
14,800
946
938
931
924
917
909
902
895
888
880
873
14,800
14,820
947
940
933
925
918
911
904
896
889
882
875
14,820
14,840
949
941
934
927
920
912
905
898
891
884
876
14,840
14,860
950
943
936
928
921
914
907
900
892
885
878
14,860
14,880
952
945
937
930
923
916
908
901
894
887
879
14,880
14,900
953
946
939
932
924
917
910
903
895
888
881
14,900
14,920
955
948
940
933
926
919
911
904
897
890
882
14,920
14,940
956
949
942
935
927
920
913
906
898
891
884
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-146
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
14,940
14,960
958
951
943
936
929
922
914
907
900
893
885
14,960
14,980
959
952
945
938
930
923
916
909
901
894
887
14,980
15,000
961
954
946
939
932
925
917
910
903
896
888
15,000
15,020
962
955
948
941
933
926
919
912
904
897
890
15,020
15,040
964
957
949
942
935
928
920
913
906
899
891
15,040
15,060
966
958
951
944
936
929
922
915
907
900
893
15,060
15,080
967
960
952
945
938
931
923
916
909
902
894
15,080
15,100
969
961
954
947
939
932
925
918
911
903
896
15,100
15,120
970
963
955
948
941
934
927
919
912
905
898
15,120
15,140
972
964
957
950
943
935
928
921
914
906
899
15,140
15,160
973
966
959
951
944
937
930
922
915
908
901
15,160
15,180
975
968
960
953
946
938
931
924
917
909
902
15,180
15,200
977
969
962
954
947
940
933
925
918
911
904
15,200
15,220
978
971
963
956
949
941
934
927
920
912
905
15,220
15,240
980
972
965
957
950
943
936
928
921
914
907
15,240
15,260
981
974
966
959
952
944
937
930
923
915
908
15,260
15,280
983
975
968
960
953
946
939
931
924
917
910
15,280
15,300
985
977
969
962
955
947
940
933
926
918
911
15,300
15,320
986
979
971
964
956
949
942
934
927
920
913
15,320
15,340
988
980
973
965
958
950
943
936
929
922
914
15,340
15,360
989
982
974
967
959
952
945
938
930
923
916
15,360
15,380
991
983
976
968
961
954
946
939
932
925
917
15,380
15,400
992
985
977
970
962
955
948
941
933
926
919
15,400
15,420
994
986
979
971
964
957
949
942
935
928
920
15,420
15,440
996
988
981
973
965
958
951
944
936
929
922
15,440
15,460
997
990
982
975
967
960
952
945
938
931
923
15,460
15,480
999
991
984
976
969
961
954
947
939
932
925
15,480
15,500
1,000
993
985
978
970
963
955
948
941
934
926
15,500
15,520
1,002
994
987
979
972
964
957
950
942
935
928
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-147
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
15,520
15,540
1,003
996
988
981
973
966
958
951
944
937
929
15,540
15,560
1,005
998
990
982
975
967
960
953
945
938
931
15,560
15,580
1,007
999
992
984
977
969
961
954
947
940
932
15,580
15,600
1,008
1,001
993
986
978
971
963
956
949
941
934
15,600
15,620
1,010
1,002
995
987
980
972
965
957
950
943
936
15,620
15,640
1,011
1,004
996
989
981
974
966
959
952
944
937
15,640
15,660
1,013
1,005
998
990
983
975
968
960
953
946
939
15,660
15,680
1,015
1,007
999
992
984
977
969
962
955
947
940
15,680
15,700
1,016
1,009
1,001
994
986
978
971
963
956
949
942
15,700
15,720
1,018
1,010
1,003
995
988
980
973
965
958
950
943
15,720
15,740
1,019
1,012
1,004
997
989
982
974
967
959
952
945
15,740
15,760
1,021
1,013
1,006
998
991
983
976
968
961
953
946
15,760
15,780
1,022
1,015
1,007
1,000
992
985
977
970
962
955
948
15,780
15,800
1,024
1,016
1,009
1,001
994
986
979
971
964
956
949
15,800
15,820
1,026
1,018
1,011
1,003
995
988
980
973
965
958
951
15,820
15,840
1,027
1,020
1,012
1,005
997
990
982
974
967
960
952
15,840
15,860
1,029
1,021
1,014
1,006
999
991
984
976
969
961
954
15,860
15,880
1,030
1,023
1,015
1,008
1,000
993
985
978
970
963
955
15,880
15,900
1,032
1,024
1,017
1,009
1,002
994
987
979
972
964
957
15,900
15,920
1,033
1,026
1,018
1,011
1,003
996
988
981
973
966
958
15,920
15,940
1,035
1,028
1,020
1,012
1,005
997
990
982
975
967
960
15,940
15,960
1,037
1,029
1,022
1,014
1,007
999
991
984
976
969
961
15,960
15,980
1,038
1,031
1,023
1,016
1,008
1,001
993
986
978
970
963
15,980
16,000
1,040
1,032
1,025
1,017
1,010
1,002
995
987
980
972
965
16,000 & over
1,041
1,033
1,026
1,018
1,010
1,003
995
988
980
973
965
7.9% of excess over $16,000 plus
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-148
0
1
2
3
4
5
6
7
8
9
10
or more
0
460
0
0
0
0
0
0
0
0
0
0
0
460
480
1
0
0
0
0
0
0
0
0
0
0
480
500
1
0
0
0
0
0
0
0
0
0
0
500
520
1
0
0
0
0
0
0
0
0
0
0
520
540
1
0
0
0
0
0
0
0
0
0
0
540
560
2
0
0
0
0
0
0
0
0
0
0
560
580
2
1
0
0
0
0
0
0
0
0
0
580
600
2
1
0
0
0
0
0
0
0
0
0
600
620
3
1
0
0
0
0
0
0
0
0
0
620
640
3
2
0
0
0
0
0
0
0
0
0
640
660
3
2
0
0
0
0
0
0
0
0
0
660
680
3
2
1
0
0
0
0
0
0
0
0
680
700
4
2
1
0
0
0
0
0
0
0
0
700
720
4
3
1
0
0
0
0
0
0
0
0
720
740
4
3
2
0
0
0
0
0
0
0
0
740
760
5
3
2
1
0
0
0
0
0
0
0
760
780
5
3
2
1
0
0
0
0
0
0
0
780
800
5
4
2
1
0
0
0
0
0
0
0
800
820
5
4
3
1
0
0
0
0
0
0
0
820
840
6
4
3
2
0
0
0
0
0
0
0
840
860
6
5
3
2
1
0
0
0
0
0
0
860
880
6
5
4
2
1
0
0
0
0
0
0
880
900
7
5
4
3
1
0
0
0
0
0
0
900
920
7
5
4
3
1
0
0
0
0
0
0
920
940
7
6
4
3
2
0
0
0
0
0
0
940
960
7
6
5
3
2
1
0
0
0
0
0
960
980
8
6
5
4
2
1
0
0
0
0
0
980
1,000
8
7
5
4
3
1
0
0
0
0
0
1,000
1,020
8
7
6
4
3
2
0
0
0
0
0
Monthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-149
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
1,020
1,040
8
7
6
4
3
2
0
0
0
0
0
1,040
1,060
9
7
6
5
3
2
1
0
0
0
0
1,060
1,080
9
8
6
5
4
2
1
0
0
0
0
1,080
1,100
9
8
7
5
4
3
1
0
0
0
0
1,100
1,120
10
8
7
6
4
3
2
0
0
0
0
1,120
1,140
10
9
7
6
5
3
2
1
0
0
0
1,140
1,160
10
9
7
6
5
3
2
1
0
0
0
1,160
1,180
10
9
8
6
5
4
2
1
0
0
0
1,180
1,200
11
9
8
7
5
4
3
1
0
0
0
1,200
1,220
11
10
8
7
6
4
3
2
0
0
0
1,220
1,240
11
10
9
7
6
5
3
2
1
0
0
1,240
1,260
12
10
9
8
6
5
4
2
1
0
0
1,260
1,280
12
10
9
8
6
5
4
2
1
0
0
1,280
1,300
12
11
9
8
7
5
4
3
1
0
0
1,300
1,320
12
11
10
8
7
6
4
3
2
0
0
1,320
1,340
13
11
10
9
7
6
5
3
2
1
0
1,340
1,360
13
12
10
9
8
6
5
4
2
1
0
1,360
1,380
13
12
11
9
8
7
5
4
3
1
0
1,380
1,400
14
12
11
10
8
7
6
4
3
1
0
1,400
1,420
14
12
11
10
8
7
6
4
3
2
0
1,420
1,440
14
13
11
10
9
7
6
5
3
2
1
1,440
1,460
14
13
12
10
9
8
6
5
4
2
1
1,460
1,480
15
13
12
11
9
8
7
5
4
3
1
1,480
1,500
15
14
12
11
10
8
7
6
4
3
2
1,500
1,520
15
14
13
11
10
9
7
6
5
3
2
1,520
1,540
15
14
13
11
10
9
7
6
5
3
2
1,540
1,560
16
14
13
12
10
9
8
6
5
4
2
1,560
1,580
16
15
13
12
11
9
8
7
5
4
3
1,580
1,600
16
15
14
12
11
10
8
7
6
4
3
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-150
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
1,600
1,620
17
15
14
13
11
10
9
7
6
5
3
1,620
1,640
17
16
14
13
12
10
9
8
6
5
4
1,640
1,660
17
16
14
13
12
10
9
8
6
5
4
1,660
1,680
17
16
15
13
12
11
9
8
7
5
4
1,680
1,700
18
16
15
14
12
11
10
8
7
6
4
1,700
1,720
18
17
15
14
13
11
10
9
7
6
5
1,720
1,740
18
17
16
14
13
12
10
9
8
6
5
1,740
1,760
19
17
16
15
13
12
11
9
8
7
5
1,760
1,780
19
17
16
15
13
12
11
9
8
7
5
1,780
1,800
19
18
16
15
14
12
11
10
8
7
6
1,800
1,820
19
18
17
15
14
13
11
10
9
7
6
1,820
1,840
20
18
17
16
14
13
12
10
9
8
6
1,840
1,860
20
19
17
16
15
13
12
11
9
8
7
1,860
1,880
20
19
18
16
15
14
12
11
10
8
7
1,880
1,900
21
19
18
17
15
14
13
11
10
8
7
1,900
1,920
21
19
18
17
15
14
13
11
10
9
7
1,920
1,940
21
20
18
17
16
14
13
12
10
9
8
1,940
1,960
21
20
19
17
16
15
13
12
11
9
8
1,960
1,980
22
20
19
18
16
15
14
12
11
10
8
1,980
2,000
22
21
19
18
17
15
14
13
11
10
9
2,000
2,020
22
21
20
18
17
16
14
13
12
10
9
2,020
2,040
22
21
20
18
17
16
14
13
12
10
9
2,040
2,060
23
21
20
19
17
16
15
13
12
11
9
2,060
2,080
23
22
20
19
18
16
15
14
12
11
10
2,080
2,100
23
22
21
19
18
17
15
14
13
11
10
2,100
2,120
24
22
21
20
18
17
16
14
13
12
10
2,120
2,140
24
23
21
20
19
17
16
15
13
12
11
2,140
2,160
24
23
21
20
19
17
16
15
13
12
11
2,160
2,180
24
23
22
20
19
18
16
15
14
12
11
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-151
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
2,180
2,200
25
23
22
21
19
18
17
15
14
13
11
2,200
2,220
25
24
22
21
20
18
17
16
14
13
12
2,220
2,240
25
24
23
21
20
19
17
16
15
13
12
2,240
2,260
26
24
23
22
20
19
18
16
15
14
12
2,260
2,280
26
24
23
22
20
19
18
16
15
14
12
2,280
2,300
26
25
23
22
21
19
18
17
15
14
13
2,300
2,320
26
25
24
22
21
20
18
17
16
14
13
2,320
2,340
27
25
24
23
21
20
19
17
16
15
13
2,340
2,360
27
26
24
23
22
20
19
18
16
15
14
2,360
2,380
27
26
25
23
22
21
19
18
17
15
14
2,380
2,400
28
26
25
24
22
21
20
18
17
15
14
2,400
2,420
28
26
25
24
22
21
20
18
17
16
14
2,420
2,440
28
27
25
24
23
21
20
19
17
16
15
2,440
2,460
28
27
26
24
23
22
20
19
18
16
15
2,460
2,480
29
27
26
25
23
22
21
19
18
17
15
2,480
2,500
29
28
26
25
24
22
21
20
18
17
16
2,500
2,520
29
28
27
25
24
23
21
20
19
17
16
2,520
2,540
29
28
27
25
24
23
21
20
19
17
16
2,540
2,560
30
28
27
26
24
23
22
20
19
18
16
2,560
2,580
30
29
27
26
25
23
22
21
19
18
17
2,580
2,600
30
29
28
26
25
24
22
21
20
18
17
2,600
2,620
31
29
28
27
25
24
23
21
20
19
17
2,620
2,640
31
30
28
27
26
24
23
22
20
19
18
2,640
2,660
31
30
28
27
26
24
23
22
20
19
18
2,660
2,680
31
30
29
27
26
25
23
22
21
19
18
2,680
2,700
32
30
29
28
26
25
24
22
21
20
18
2,700
2,720
32
31
29
28
27
25
24
23
21
20
19
2,720
2,740
32
31
30
28
27
26
24
23
22
20
19
2,740
2,760
33
31
30
29
27
26
25
23
22
21
19
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-152
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
2,760
2,780
33
31
30
29
27
26
25
23
22
21
19
2,780
2,800
33
32
30
29
28
26
25
24
22
21
20
2,800
2,820
33
32
31
29
28
27
25
24
23
21
20
2,820
2,840
34
32
31
30
28
27
26
24
23
22
20
2,840
2,860
34
33
31
30
29
27
26
25
23
22
21
2,860
2,880
35
33
32
30
29
28
26
25
24
22
21
2,880
2,900
36
33
32
31
29
28
27
25
24
22
21
2,900
2,920
36
33
32
31
29
28
27
25
24
23
21
2,920
2,940
37
34
32
31
30
28
27
26
24
23
22
2,940
2,960
38
35
33
31
30
29
27
26
25
23
22
2,960
2,980
38
35
33
32
30
29
28
26
25
24
22
2,980
3,000
39
36
33
32
31
29
28
27
25
24
23
3,000
3,020
40
36
34
32
31
30
28
27
26
24
23
3,020
3,040
40
37
34
32
31
30
28
27
26
24
23
3,040
3,060
41
38
35
33
31
30
29
27
26
25
23
3,060
3,080
41
38
35
33
32
30
29
28
26
25
24
3,080
3,100
42
39
36
33
32
31
29
28
27
25
24
3,100
3,120
43
40
37
34
32
31
30
28
27
26
24
3,120
3,140
43
40
37
34
33
31
30
29
27
26
25
3,140
3,160
44
41
38
35
33
31
30
29
27
26
25
3,160
3,180
45
42
39
35
33
32
30
29
28
26
25
3,180
3,200
45
42
39
36
33
32
31
29
28
27
25
3,200
3,220
46
43
40
37
34
32
31
30
28
27
26
3,220
3,240
47
44
40
37
34
33
31
30
29
27
26
3,240
3,260
47
44
41
38
35
33
32
30
29
28
26
3,260
3,280
48
45
42
39
36
33
32
30
29
28
26
3,280
3,300
48
45
42
39
36
33
32
31
29
28
27
3,300
3,320
49
46
43
40
37
34
32
31
30
28
27
3,320
3,340
50
47
44
41
38
35
33
31
30
29
27
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-153
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
3,340
3,360
50
47
44
41
38
35
33
32
30
29
28
3,360
3,380
51
48
45
42
39
36
33
32
31
29
28
3,380
3,400
52
49
46
43
39
36
34
32
31
29
28
3,400
3,420
52
49
46
43
40
37
34
32
31
30
28
3,420
3,440
53
50
47
44
41
38
35
33
31
30
29
3,440
3,460
54
51
47
44
41
38
35
33
32
30
29
3,460
3,480
54
51
48
45
42
39
36
33
32
31
29
3,480
3,500
55
52
49
46
43
40
37
34
32
31
30
3,500
3,520
56
52
49
46
43
40
37
34
33
31
30
3,520
3,540
56
53
50
47
44
41
38
35
33
31
30
3,540
3,560
57
54
51
48
45
42
38
35
33
32
30
3,560
3,580
57
54
51
48
45
42
39
36
33
32
31
3,580
3,600
58
55
52
49
46
43
40
37
34
32
31
3,600
3,620
59
56
53
50
47
43
40
37
34
33
31
3,620
3,640
59
56
53
50
47
44
41
38
35
33
32
3,640
3,660
61
57
54
51
48
45
42
39
36
33
32
3,660
3,680
62
58
55
51
48
45
42
39
36
33
32
3,680
3,700
63
58
55
52
49
46
43
40
37
34
32
3,700
3,720
64
59
56
53
50
47
44
41
38
34
33
3,720
3,740
65
60
56
53
50
47
44
41
38
35
33
3,740
3,760
66
61
57
54
51
48
45
42
39
36
33
3,760
3,780
67
62
58
55
52
49
46
42
39
36
33
3,780
3,800
68
63
58
55
52
49
46
43
40
37
34
3,800
3,820
69
64
59
56
53
50
47
44
41
38
35
3,820
3,840
70
65
60
57
54
51
47
44
41
38
35
3,840
3,860
72
66
61
57
54
51
48
45
42
39
36
3,860
3,880
73
67
62
58
55
52
49
46
43
40
37
3,880
3,900
74
69
63
59
55
52
49
46
43
40
37
3,900
3,920
75
70
64
59
56
53
50
47
44
41
38
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-154
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
3,920
3,940
76
71
65
60
57
54
51
48
45
42
38
3,940
3,960
77
72
67
61
57
54
51
48
45
42
39
3,960
3,980
78
73
68
62
58
55
52
49
46
43
40
3,980
4,000
79
74
69
64
59
56
53
50
46
43
40
4,000
4,020
80
75
70
65
59
56
53
50
47
44
41
4,020
4,040
81
76
71
66
61
57
54
51
48
45
42
4,040
4,060
83
77
72
67
62
58
54
51
48
45
42
4,060
4,080
84
78
73
68
63
58
55
52
49
46
43
4,080
4,100
85
80
74
69
64
59
56
53
50
47
44
4,100
4,120
86
81
75
70
65
60
56
53
50
47
44
4,120
4,140
87
82
76
71
66
61
57
54
51
48
45
4,140
4,160
88
83
78
72
67
62
58
55
52
49
45
4,160
4,180
89
84
79
73
68
63
58
55
52
49
46
4,180
4,200
90
85
80
75
69
64
59
56
53
50
47
4,200
4,220
91
86
81
76
70
65
60
57
54
50
47
4,220
4,240
92
87
82
77
72
66
61
57
54
51
48
4,240
4,260
94
88
83
78
73
67
62
58
55
52
49
4,260
4,280
95
89
84
79
74
68
63
58
55
52
49
4,280
4,300
96
91
85
80
75
70
64
59
56
53
50
4,300
4,320
97
92
86
81
76
71
65
60
57
54
51
4,320
4,340
98
93
87
82
77
72
67
61
57
54
51
4,340
4,360
99
94
89
83
78
73
68
62
58
55
52
4,360
4,380
100
95
90
84
79
74
69
63
59
56
53
4,380
4,400
101
96
91
86
80
75
70
65
59
56
53
4,400
4,420
102
97
92
87
81
76
71
66
60
57
54
4,420
4,440
104
98
93
88
83
77
72
67
62
58
54
4,440
4,460
105
99
94
89
84
78
73
68
63
58
55
4,460
4,480
106
100
95
90
85
79
74
69
64
59
56
4,480
4,500
107
102
96
91
86
81
75
70
65
60
56
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-155
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
4,500
4,520
109
103
97
92
87
82
76
71
66
61
57
4,520
4,540
110
104
98
93
88
83
78
72
67
62
58
4,540
4,560
111
105
100
94
89
84
79
73
68
63
58
4,560
4,580
112
106
101
95
90
85
80
74
69
64
59
4,580
4,600
114
108
102
97
91
86
81
76
70
65
60
4,600
4,620
115
109
103
98
92
87
82
77
71
66
61
4,620
4,640
116
110
104
99
94
88
83
78
73
67
62
4,640
4,660
118
111
105
100
95
89
84
79
74
68
63
4,660
4,680
119
113
107
101
96
90
85
80
75
69
64
4,680
4,700
120
114
108
102
97
92
86
81
76
71
65
4,700
4,720
121
115
109
103
98
93
87
82
77
72
66
4,720
4,740
123
117
111
104
99
94
89
83
78
73
68
4,740
4,760
124
118
112
106
100
95
90
84
79
74
69
4,760
4,780
125
119
113
107
101
96
91
85
80
75
70
4,780
4,800
127
120
114
108
102
97
92
87
81
76
71
4,800
4,820
128
122
116
110
103
98
93
88
82
77
72
4,820
4,840
129
123
117
111
105
99
94
89
84
78
73
4,840
4,860
130
124
118
112
106
100
95
90
85
79
74
4,860
4,880
132
126
119
113
107
101
96
91
86
80
75
4,880
4,900
133
127
121
115
109
103
97
92
87
82
76
4,900
4,920
134
128
122
116
110
104
98
93
88
83
77
4,920
4,940
136
129
123
117
111
105
100
94
89
84
79
4,940
4,960
137
131
125
118
112
106
101
95
90
85
80
4,960
4,980
138
132
126
120
114
108
102
96
91
86
81
4,980
5,000
139
133
127
121
115
109
103
98
92
87
82
5,000
5,020
141
135
128
122
116
110
104
99
93
88
83
5,020
5,040
142
136
130
124
118
111
105
100
95
89
84
5,040
5,060
143
137
131
125
119
113
107
101
96
90
85
5,060
5,080
144
138
132
126
120
114
108
102
97
91
86
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-156
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
5,080
5,100
146
140
134
127
121
115
109
103
98
93
87
5,100
5,120
147
141
135
129
123
117
110
104
99
94
88
5,120
5,140
148
142
136
130
124
118
112
106
100
95
90
5,140
5,160
150
143
137
131
125
119
113
107
101
96
91
5,160
5,180
151
145
139
133
126
120
114
108
102
97
92
5,180
5,200
152
146
140
134
128
122
116
109
103
98
93
5,200
5,220
153
147
141
135
129
123
117
111
105
99
94
5,220
5,240
155
149
143
136
130
124
118
112
106
100
95
5,240
5,260
156
150
144
138
132
125
119
113
107
101
96
5,260
5,280
157
151
145
139
133
127
121
115
108
102
97
5,280
5,300
159
152
146
140
134
128
122
116
110
104
98
5,300
5,320
160
154
148
142
135
129
123
117
111
105
99
5,320
5,340
161
155
149
143
137
131
125
118
112
106
101
5,340
5,360
162
156
150
144
138
132
126
120
114
107
102
5,360
5,380
164
158
151
145
139
133
127
121
115
109
103
5,380
5,400
165
159
153
147
141
134
128
122
116
110
104
5,400
5,420
166
160
154
148
142
136
130
124
117
111
105
5,420
5,440
168
161
155
149
143
137
131
125
119
113
107
5,440
5,460
169
163
157
150
144
138
132
126
120
114
108
5,460
5,480
170
164
158
152
146
140
133
127
121
115
109
5,480
5,500
171
165
159
153
147
141
135
129
123
116
110
5,500
5,520
173
167
160
154
148
142
136
130
124
118
112
5,520
5,540
174
168
162
156
150
143
137
131
125
119
113
5,540
5,560
175
169
163
157
151
145
139
132
126
120
114
5,560
5,580
176
170
164
158
152
146
140
134
128
122
115
5,580
5,600
178
172
166
159
153
147
141
135
129
123
117
5,600
5,620
179
173
167
161
155
149
142
136
130
124
118
5,620
5,640
180
174
168
162
156
150
144
138
132
125
119
5,640
5,660
182
175
169
163
157
151
145
139
133
127
121
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-157
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
5,660
5,680
183
177
171
165
158
152
146
140
134
128
122
5,680
5,700
184
178
172
166
160
154
148
141
135
129
123
5,700
5,720
185
179
173
167
161
155
149
143
137
131
124
5,720
5,740
187
181
175
168
162
156
150
144
138
132
126
5,740
5,760
188
182
176
170
164
157
151
145
139
133
127
5,760
5,780
189
183
177
171
165
159
153
147
140
134
128
5,780
5,800
191
184
178
172
166
160
154
148
142
136
130
5,800
5,820
192
186
180
174
167
161
155
149
143
137
131
5,820
5,840
193
187
181
175
169
163
157
150
144
138
132
5,840
5,860
194
188
182
176
170
164
158
152
146
139
133
5,860
5,880
196
190
183
177
171
165
159
153
147
141
135
5,880
5,900
197
191
185
179
173
166
160
154
148
142
136
5,900
5,920
198
192
186
180
174
168
162
156
149
143
137
5,920
5,940
200
193
187
181
175
169
163
157
151
145
139
5,940
5,960
201
195
189
182
176
170
164
158
152
146
140
5,960
5,980
202
196
190
184
178
172
165
159
153
147
141
5,980
6,000
203
197
191
185
179
173
167
161
155
148
142
6,000
6,020
205
199
192
186
180
174
168
162
156
150
144
6,020
6,040
206
200
194
188
182
175
169
163
157
151
145
6,040
6,060
207
201
195
189
183
177
171
164
158
152
146
6,060
6,080
208
202
196
190
184
178
172
166
160
154
147
6,080
6,100
210
204
198
191
185
179
173
167
161
155
149
6,100
6,120
211
205
199
193
187
181
174
168
162
156
150
6,120
6,140
212
206
200
194
188
182
176
170
164
157
151
6,140
6,160
214
207
201
195
189
183
177
171
165
159
153
6,160
6,180
215
209
203
197
190
184
178
172
166
160
154
6,180
6,200
216
210
204
198
192
186
180
173
167
161
155
6,200
6,220
217
211
205
199
193
187
181
175
169
163
156
6,220
6,240
219
213
207
200
194
188
182
176
170
164
158
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-158
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
6,240
6,260
220
214
208
202
196
189
183
177
171
165
159
6,260
6,280
221
215
209
203
197
191
185
179
172
166
160
6,280
6,300
223
216
210
204
198
192
186
180
174
168
162
6,300
6,320
224
218
212
206
199
193
187
181
175
169
163
6,320
6,340
225
219
213
207
201
195
189
182
176
170
164
6,340
6,360
226
220
214
208
202
196
190
184
178
171
165
6,360
6,380
228
222
215
209
203
197
191
185
179
173
167
6,380
6,400
229
223
217
211
205
198
192
186
180
174
168
6,400
6,420
230
224
218
212
206
200
194
188
181
175
169
6,420
6,440
232
225
219
213
207
201
195
189
183
177
171
6,440
6,460
233
227
221
214
208
202
196
190
184
178
172
6,460
6,480
234
228
222
216
210
204
197
191
185
179
173
6,480
6,500
236
229
223
217
211
205
199
193
187
180
174
6,500
6,520
237
231
224
218
212
206
200
194
188
182
176
6,520
6,540
238
232
226
220
214
207
201
195
189
183
177
6,540
6,560
240
233
227
221
215
209
203
196
190
184
178
6,560
6,580
241
235
228
222
216
210
204
198
192
186
179
6,580
6,600
242
236
230
223
217
211
205
199
193
187
181
6,600
6,620
244
237
231
225
219
213
206
200
194
188
182
6,620
6,640
245
239
232
226
220
214
208
202
196
189
183
6,640
6,660
247
240
234
227
221
215
209
203
197
191
185
6,660
6,680
248
241
235
229
222
216
210
204
198
192
186
6,680
6,700
249
243
236
230
224
218
212
205
199
193
187
6,700
6,720
251
244
238
231
225
219
213
207
201
195
188
6,720
6,740
252
245
239
232
226
220
214
208
202
196
190
6,740
6,760
253
247
240
234
228
221
215
209
203
197
191
6,760
6,780
255
248
242
235
229
223
217
211
204
198
192
6,780
6,800
256
250
243
237
230
224
218
212
206
200
194
6,800
6,820
257
251
244
238
231
225
219
213
207
201
195
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-159
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
6,820
6,840
259
252
246
239
233
227
221
214
208
202
196
6,840
6,860
260
254
247
241
234
228
222
216
210
203
197
6,860
6,880
261
255
248
242
236
229
223
217
211
205
199
6,880
6,900
263
256
250
243
237
230
224
218
212
206
200
6,900
6,920
264
258
251
245
238
232
226
220
213
207
201
6,920
6,940
266
259
253
246
240
233
227
221
215
209
203
6,940
6,960
267
260
254
247
241
234
228
222
216
210
204
6,960
6,980
268
262
255
249
242
236
229
223
217
211
205
6,980
7,000
270
263
257
250
244
237
231
225
219
212
206
7,000
7,020
271
264
258
252
245
239
232
226
220
214
208
7,020
7,040
272
266
259
253
246
240
233
227
221
215
209
7,040
7,060
274
267
261
254
248
241
235
228
222
216
210
7,060
7,080
275
269
262
256
249
243
236
230
224
218
211
7,080
7,100
276
270
263
257
250
244
238
231
225
219
213
7,100
7,120
278
271
265
258
252
245
239
232
226
220
214
7,120
7,140
279
273
266
260
253
247
240
234
228
221
215
7,140
7,160
281
274
268
261
255
248
242
235
229
223
217
7,160
7,180
282
275
269
262
256
249
243
236
230
224
218
7,180
7,200
283
277
270
264
257
251
244
238
231
225
219
7,200
7,220
285
278
272
265
259
252
246
239
233
227
220
7,220
7,240
286
279
273
266
260
254
247
241
234
228
222
7,240
7,260
287
281
274
268
261
255
248
242
235
229
223
7,260
7,280
289
282
276
269
263
256
250
243
237
230
224
7,280
7,300
290
284
277
271
264
258
251
245
238
232
226
7,300
7,320
291
285
278
272
265
259
252
246
240
233
227
7,320
7,340
293
286
280
273
267
260
254
247
241
234
228
7,340
7,360
294
288
281
275
268
262
255
249
242
236
229
7,360
7,380
295
289
282
276
270
263
257
250
244
237
231
7,380
7,400
297
290
284
277
271
264
258
251
245
238
232
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-160
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
7,400
7,420
298
292
285
279
272
266
259
253
246
240
233
7,420
7,440
300
293
287
280
274
267
261
254
248
241
235
7,440
7,460
301
294
288
281
275
268
262
256
249
243
236
7,460
7,480
302
296
289
283
276
270
263
257
250
244
237
7,480
7,500
304
297
291
284
278
271
265
258
252
245
239
7,500
7,520
305
298
292
286
279
273
266
260
253
247
240
7,520
7,540
306
300
293
287
280
274
267
261
254
248
242
7,540
7,560
308
301
295
288
282
275
269
262
256
249
243
7,560
7,580
309
303
296
290
283
277
270
264
257
251
244
7,580
7,600
310
304
297
291
284
278
272
265
259
252
246
7,600
7,620
312
305
299
292
286
279
273
266
260
253
247
7,620
7,640
313
307
300
294
287
281
274
268
261
255
248
7,640
7,660
315
308
302
295
289
282
276
269
263
256
250
7,660
7,680
316
309
303
296
290
283
277
270
264
258
251
7,680
7,700
317
311
304
298
291
285
278
272
265
259
252
7,700
7,720
319
312
306
299
293
286
280
273
267
260
254
7,720
7,740
320
313
307
300
294
288
281
275
268
262
255
7,740
7,760
321
315
308
302
295
289
282
276
269
263
256
7,760
7,780
323
316
310
303
297
290
284
277
271
264
258
7,780
7,800
324
318
311
305
298
292
285
279
272
266
259
7,800
7,820
325
319
312
306
299
293
286
280
274
267
261
7,820
7,840
327
320
314
307
301
294
288
281
275
268
262
7,840
7,860
328
322
315
309
302
296
289
283
276
270
263
7,860
7,880
329
323
316
310
304
297
291
284
278
271
265
7,880
7,900
331
324
318
311
305
298
292
285
279
272
266
7,900
7,920
332
326
319
313
306
300
293
287
280
274
267
7,920
7,940
334
327
321
314
308
301
295
288
282
275
269
7,940
7,960
335
328
322
315
309
302
296
290
283
277
270
7,960
7,980
336
330
323
317
310
304
297
291
284
278
271
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-161
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
7,980
8,000
338
331
325
318
312
305
299
292
286
279
273
8,000
8,020
339
332
326
320
313
307
300
294
287
281
274
8,020
8,040
340
334
327
321
314
308
301
295
288
282
276
8,040
8,060
342
335
329
322
316
309
303
296
290
283
277
8,060
8,080
343
337
330
324
317
311
304
298
291
285
278
8,080
8,100
344
338
331
325
318
312
306
299
293
286
280
8,100
8,120
346
339
333
326
320
313
307
300
294
287
281
8,120
8,140
347
341
334
328
321
315
308
302
295
289
282
8,140
8,160
349
342
336
329
323
316
310
303
297
290
284
8,160
8,180
350
343
337
330
324
317
311
304
298
292
285
8,180
8,200
351
345
338
332
325
319
312
306
299
293
286
8,200
8,220
353
346
340
333
327
320
314
307
301
294
288
8,220
8,240
354
347
341
334
328
322
315
309
302
296
289
8,240
8,260
355
349
342
336
329
323
316
310
303
297
290
8,260
8,280
357
350
344
337
331
324
318
311
305
298
292
8,280
8,300
358
352
345
339
332
326
319
313
306
300
293
8,300
8,320
359
353
346
340
333
327
320
314
308
301
295
8,320
8,340
361
354
348
341
335
328
322
315
309
302
296
8,340
8,360
362
356
349
343
336
330
323
317
310
304
297
8,360
8,380
363
357
350
344
338
331
325
318
312
305
299
8,380
8,400
365
358
352
345
339
332
326
319
313
306
300
8,400
8,420
366
360
353
347
340
334
327
321
314
308
301
8,420
8,440
368
361
355
348
342
335
329
322
316
309
303
8,440
8,460
369
362
356
349
343
336
330
324
317
311
304
8,460
8,480
370
364
357
351
344
338
331
325
318
312
305
8,480
8,500
372
365
359
352
346
339
333
326
320
313
307
8,500
8,520
373
366
360
354
347
341
334
328
321
315
308
8,520
8,540
375
368
361
355
348
342
335
329
322
316
310
8,540
8,560
376
369
363
356
350
343
337
330
324
317
311
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-162
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
8,560
8,580
378
371
364
358
351
345
338
332
325
319
312
8,580
8,600
379
372
365
359
352
346
340
333
327
320
314
8,600
8,620
381
374
367
360
354
347
341
334
328
321
315
8,620
8,640
382
375
368
362
355
349
342
336
329
323
316
8,640
8,660
383
377
370
363
357
350
344
337
331
324
318
8,660
8,680
385
378
371
364
358
351
345
338
332
326
319
8,680
8,700
386
379
373
366
359
353
346
340
333
327
320
8,700
8,720
388
381
374
367
361
354
348
341
335
328
322
8,720
8,740
389
382
375
369
362
356
349
343
336
330
323
8,740
8,760
391
384
377
370
363
357
350
344
337
331
324
8,760
8,780
392
385
378
371
365
358
352
345
339
332
326
8,780
8,800
393
387
380
373
366
360
353
347
340
334
327
8,800
8,820
395
388
381
374
367
361
354
348
342
335
329
8,820
8,840
396
389
383
376
369
362
356
349
343
336
330
8,840
8,860
398
391
384
377
370
364
357
351
344
338
331
8,860
8,880
399
392
386
379
372
365
359
352
346
339
333
8,880
8,900
401
394
387
380
373
366
360
353
347
340
334
8,900
8,920
402
395
388
382
375
368
361
355
348
342
335
8,920
8,940
404
397
390
383
376
369
363
356
350
343
337
8,940
8,960
405
398
391
384
378
371
364
358
351
345
338
8,960
8,980
406
400
393
386
379
372
365
359
352
346
339
8,980
9,000
408
401
394
387
380
374
367
360
354
347
341
9,000
9,020
409
402
396
389
382
375
368
362
355
349
342
9,020
9,040
411
404
397
390
383
376
370
363
356
350
344
9,040
9,060
412
405
398
392
385
378
371
364
358
351
345
9,060
9,080
414
407
400
393
386
379
372
366
359
353
346
9,080
9,100
415
408
401
394
388
381
374
367
361
354
348
9,100
9,120
417
410
403
396
389
382
375
368
362
355
349
9,120
9,140
418
411
404
397
391
384
377
370
363
357
350
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-163
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
9,140
9,160
419
413
406
399
392
385
378
371
365
358
352
9,160
9,180
421
414
407
400
393
387
380
373
366
360
353
9,180
9,200
422
415
409
402
395
388
381
374
367
361
354
9,200
9,220
424
417
410
403
396
389
383
376
369
362
356
9,220
9,240
425
418
411
405
398
391
384
377
370
364
357
9,240
9,260
427
420
413
406
399
392
385
379
372
365
358
9,260
9,280
428
421
414
407
401
394
387
380
373
366
360
9,280
9,300
429
423
416
409
402
395
388
381
375
368
361
9,300
9,320
431
424
417
410
403
397
390
383
376
369
363
9,320
9,340
432
425
419
412
405
398
391
384
377
371
364
9,340
9,360
434
427
420
413
406
399
393
386
379
372
365
9,360
9,380
435
428
422
415
408
401
394
387
380
373
367
9,380
9,400
437
430
423
416
409
402
395
389
382
375
368
9,400
9,420
438
431
424
418
411
404
397
390
383
376
369
9,420
9,440
440
433
426
419
412
405
398
392
385
378
371
9,440
9,460
441
434
427
420
414
407
400
393
386
379
372
9,460
9,480
442
436
429
422
415
408
401
394
388
381
374
9,480
9,500
444
437
430
423
416
410
403
396
389
382
375
9,500
9,520
445
438
432
425
418
411
404
397
390
384
377
9,520
9,540
447
440
433
426
419
412
406
399
392
385
378
9,540
9,560
448
441
434
428
421
414
407
400
393
386
380
9,560
9,580
450
443
436
429
422
415
408
402
395
388
381
9,580
9,600
451
444
437
430
424
417
410
403
396
389
382
9,600
9,620
453
446
439
432
425
418
411
404
398
391
384
9,620
9,640
454
447
440
433
427
420
413
406
399
392
385
9,640
9,660
455
449
442
435
428
421
414
407
400
394
387
9,660
9,680
457
450
443
436
429
423
416
409
402
395
388
9,680
9,700
458
451
445
438
431
424
417
410
403
397
390
9,700
9,720
460
453
446
439
432
425
419
412
405
398
391
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-164
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
9,720
9,740
461
454
447
441
434
427
420
413
406
399
393
9,740
9,760
463
456
449
442
435
428
421
415
408
401
394
9,760
9,780
464
457
450
443
437
430
423
416
409
402
395
9,780
9,800
465
459
452
445
438
431
424
417
411
404
397
9,800
9,820
467
460
453
446
439
433
426
419
412
405
398
9,820
9,840
468
461
455
448
441
434
427
420
413
407
400
9,840
9,860
470
463
456
449
442
435
429
422
415
408
401
9,860
9,880
471
464
458
451
444
437
430
423
416
409
403
9,880
9,900
473
466
459
452
445
438
431
425
418
411
404
9,900
9,920
474
467
460
454
447
440
433
426
419
412
405
9,920
9,940
476
469
462
455
448
441
434
428
421
414
407
9,940
9,960
477
470
463
456
450
443
436
429
422
415
408
9,960
9,980
478
472
465
458
451
444
437
430
424
417
410
9,980
10,000
480
473
466
459
452
446
439
432
425
418
411
10,000
10,020
481
474
468
461
454
447
440
433
426
420
413
10,020
10,040
483
476
469
462
455
448
442
435
428
421
414
10,040
10,060
484
477
470
464
457
450
443
436
429
422
416
10,060
10,080
486
479
472
465
458
451
444
438
431
424
417
10,080
10,100
487
480
473
466
460
453
446
439
432
425
418
10,100
10,120
489
482
475
468
461
454
447
440
434
427
420
10,120
10,140
490
483
476
469
463
456
449
442
435
428
421
10,140
10,160
491
485
478
471
464
457
450
443
436
430
423
10,160
10,180
493
486
479
472
465
459
452
445
438
431
424
10,180
10,200
494
487
481
474
467
460
453
446
439
433
426
10,200
10,220
496
489
482
475
468
461
455
448
441
434
427
10,220
10,240
497
490
483
477
470
463
456
449
442
435
429
10,240
10,260
499
492
485
478
471
464
457
451
444
437
430
10,260
10,280
500
493
486
479
473
466
459
452
445
438
431
10,280
10,300
501
495
488
481
474
467
460
453
447
440
433
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-165
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
10,300
10,320
503
496
489
482
475
469
462
455
448
441
434
10,320
10,340
504
497
491
484
477
470
463
456
449
443
436
10,340
10,360
506
499
492
485
478
471
465
458
451
444
437
10,360
10,380
507
500
494
487
480
473
466
459
452
445
439
10,380
10,400
509
502
495
488
481
474
467
461
454
447
440
10,400
10,420
510
503
496
490
483
476
469
462
455
448
441
10,420
10,440
512
505
498
491
484
477
470
464
457
450
443
10,440
10,460
513
506
499
492
486
479
472
465
458
451
444
10,460
10,480
514
508
501
494
487
480
473
466
460
453
446
10,480
10,500
516
509
502
495
488
482
475
468
461
454
447
10,500
10,520
517
510
504
497
490
483
476
469
462
456
449
10,520
10,540
519
512
505
498
491
484
478
471
464
457
450
10,540
10,560
520
513
506
500
493
486
479
472
465
458
452
10,560
10,580
522
515
508
501
494
487
480
474
467
460
453
10,580
10,600
523
516
509
502
496
489
482
475
468
461
454
10,600
10,620
525
518
511
504
497
490
483
476
470
463
456
10,620
10,640
526
519
512
505
499
492
485
478
471
464
457
10,640
10,660
527
521
514
507
500
493
486
479
472
466
459
10,660
10,680
529
522
515
508
501
495
488
481
474
467
460
10,680
10,700
530
523
517
510
503
496
489
482
475
469
462
10,700
10,720
532
525
518
511
504
497
491
484
477
470
463
10,720
10,740
533
526
519
513
506
499
492
485
478
471
465
10,740
10,760
535
528
521
514
507
500
493
487
480
473
466
10,760
10,780
536
529
522
515
509
502
495
488
481
474
467
10,780
10,800
537
531
524
517
510
503
496
489
483
476
469
10,800
10,820
539
532
525
518
511
505
498
491
484
477
470
10,820
10,840
540
533
527
520
513
506
499
492
485
479
472
10,840
10,860
542
535
528
521
514
507
501
494
487
480
473
10,860
10,880
543
536
530
523
516
509
502
495
488
481
475
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-166
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
10,880
10,900
545
538
531
524
517
510
503
497
490
483
476
10,900
10,920
546
539
532
526
519
512
505
498
491
484
477
10,920
10,940
548
541
534
527
520
513
506
500
493
486
479
10,940
10,960
549
542
535
528
522
515
508
501
494
487
480
10,960
10,980
550
544
537
530
523
516
509
502
496
489
482
10,980
11,000
552
545
538
531
524
518
511
504
497
490
483
11,000
11,020
553
546
540
533
526
519
512
505
498
492
485
11,020
11,040
555
548
541
534
527
520
514
507
500
493
486
11,040
11,060
556
549
542
536
529
522
515
508
501
494
488
11,060
11,080
558
551
544
537
530
523
516
510
503
496
489
11,080
11,100
559
552
545
538
532
525
518
511
504
497
490
11,100
11,120
561
554
547
540
533
526
519
512
506
499
492
11,120
11,140
562
555
548
541
535
528
521
514
507
500
493
11,140
11,160
563
557
550
543
536
529
522
515
508
502
495
11,160
11,180
565
558
551
544
537
531
524
517
510
503
496
11,180
11,200
566
559
553
546
539
532
525
518
511
505
498
11,200
11,220
568
561
554
547
540
533
527
520
513
506
499
11,220
11,240
569
562
555
549
542
535
528
521
514
507
501
11,240
11,260
571
564
557
550
543
536
529
523
516
509
502
11,260
11,280
572
565
558
551
545
538
531
524
517
510
503
11,280
11,300
573
567
560
553
546
539
532
525
519
512
505
11,300
11,320
575
568
561
554
547
541
534
527
520
513
506
11,320
11,340
576
569
563
556
549
542
535
528
521
515
508
11,340
11,360
578
571
564
557
550
543
537
530
523
516
509
11,360
11,380
579
572
566
559
552
545
538
531
524
517
511
11,380
11,400
581
574
567
560
553
546
539
533
526
519
512
11,400
11,420
582
575
568
562
555
548
541
534
527
520
513
11,420
11,440
584
577
570
563
556
549
542
536
529
522
515
11,440
11,460
585
578
571
564
558
551
544
537
530
523
516
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-167
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
11,460
11,480
586
580
573
566
559
552
545
538
532
525
518
11,480
11,500
588
581
574
567
560
554
547
540
533
526
519
11,500
11,520
589
582
576
569
562
555
548
541
534
528
521
11,520
11,540
591
584
577
570
563
556
550
543
536
529
522
11,540
11,560
592
585
578
572
565
558
551
544
537
530
524
11,560
11,580
594
587
580
573
566
559
552
546
539
532
525
11,580
11,600
595
588
581
574
568
561
554
547
540
533
526
11,600
11,620
597
590
583
576
569
562
555
548
542
535
528
11,620
11,640
598
591
584
577
571
564
557
550
543
536
529
11,640
11,660
599
593
586
579
572
565
558
551
544
538
531
11,660
11,680
601
594
587
580
573
567
560
553
546
539
532
11,680
11,700
602
595
589
582
575
568
561
554
547
541
534
11,700
11,720
604
597
590
583
576
569
563
556
549
542
535
11,720
11,740
605
598
591
585
578
571
564
557
550
543
537
11,740
11,760
607
600
593
586
579
572
565
559
552
545
538
11,760
11,780
608
601
594
587
581
574
567
560
553
546
539
11,780
11,800
609
603
596
589
582
575
568
561
555
548
541
11,800
11,820
611
604
597
590
583
577
570
563
556
549
542
11,820
11,840
612
605
599
592
585
578
571
564
557
551
544
11,840
11,860
614
607
600
593
586
579
573
566
559
552
545
11,860
11,880
615
608
602
595
588
581
574
567
560
553
547
11,880
11,900
617
610
603
596
589
582
575
569
562
555
548
11,900
11,920
618
611
604
598
591
584
577
570
563
556
549
11,920
11,940
620
613
606
599
592
585
578
572
565
558
551
11,940
11,960
621
614
607
600
594
587
580
573
566
559
552
11,960
11,980
622
616
609
602
595
588
581
574
568
561
554
11,980
12,000
624
617
610
603
596
590
583
576
569
562
555
12,000
12,020
625
618
612
605
598
591
584
577
570
564
557
12,020
12,040
627
620
613
606
599
592
586
579
572
565
558
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-168
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
12,040
12,060
628
621
614
608
601
594
587
580
573
566
560
12,060
12,080
630
623
616
609
602
595
588
582
575
568
561
12,080
12,100
631
624
617
610
604
597
590
583
576
569
562
12,100
12,120
633
626
619
612
605
598
591
584
578
571
564
12,120
12,140
634
627
620
613
607
600
593
586
579
572
565
12,140
12,160
635
629
622
615
608
601
594
587
580
574
567
12,160
12,180
637
630
623
616
609
603
596
589
582
575
568
12,180
12,200
638
631
625
618
611
604
597
590
583
577
570
12,200
12,220
640
633
626
619
612
605
599
592
585
578
571
12,220
12,240
641
634
627
621
614
607
600
593
586
579
573
12,240
12,260
643
636
629
622
615
608
601
595
588
581
574
12,260
12,280
644
637
630
623
617
610
603
596
589
582
575
12,280
12,300
645
639
632
625
618
611
604
597
591
584
577
12,300
12,320
647
640
633
626
619
613
606
599
592
585
578
12,320
12,340
648
641
635
628
621
614
607
600
593
587
580
12,340
12,360
650
643
636
629
622
615
609
602
595
588
581
12,360
12,380
651
644
638
631
624
617
610
603
596
589
583
12,380
12,400
653
646
639
632
625
618
611
605
598
591
584
12,400
12,420
654
647
640
634
627
620
613
606
599
592
585
12,420
12,440
656
649
642
635
628
621
614
608
601
594
587
12,440
12,460
657
650
643
636
630
623
616
609
602
595
588
12,460
12,480
658
652
645
638
631
624
617
610
604
597
590
12,480
12,500
660
653
646
639
632
626
619
612
605
598
591
12,500
12,520
661
654
648
641
634
627
620
613
606
600
593
12,520
12,540
663
656
649
642
635
628
622
615
608
601
594
12,540
12,560
664
657
650
644
637
630
623
616
609
602
596
12,560
12,580
666
659
652
645
638
631
624
618
611
604
597
12,580
12,600
667
660
653
646
640
633
626
619
612
605
598
12,600
12,620
669
662
655
648
641
634
627
620
614
607
600
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-169
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
12,620
12,640
670
663
656
649
643
636
629
622
615
608
601
12,640
12,660
671
665
658
651
644
637
630
623
616
610
603
12,660
12,680
673
666
659
652
645
639
632
625
618
611
604
12,680
12,700
674
667
661
654
647
640
633
626
619
613
606
12,700
12,720
676
669
662
655
648
641
635
628
621
614
607
12,720
12,740
677
670
663
657
650
643
636
629
622
615
609
12,740
12,760
679
672
665
658
651
644
637
631
624
617
610
12,760
12,780
680
673
666
659
653
646
639
632
625
618
611
12,780
12,800
681
675
668
661
654
647
640
633
627
620
613
12,800
12,820
683
676
669
662
655
649
642
635
628
621
614
12,820
12,840
684
677
671
664
657
650
643
636
629
623
616
12,840
12,860
686
679
672
665
658
651
645
638
631
624
617
12,860
12,880
687
680
674
667
660
653
646
639
632
625
619
12,880
12,900
689
682
675
668
661
654
647
641
634
627
620
12,900
12,920
690
683
676
670
663
656
649
642
635
628
621
12,920
12,940
692
685
678
671
664
657
650
644
637
630
623
12,940
12,960
693
686
679
672
666
659
652
645
638
631
624
12,960
12,980
694
688
681
674
667
660
653
646
640
633
626
12,980
13,000
696
689
682
675
668
662
655
648
641
634
627
13,000
13,020
697
690
684
677
670
663
656
649
642
636
629
13,020
13,040
699
692
685
678
671
664
658
651
644
637
630
13,040
13,060
700
693
686
680
673
666
659
652
645
638
632
13,060
13,080
702
695
688
681
674
667
660
654
647
640
633
13,080
13,100
703
696
689
682
676
669
662
655
648
641
634
13,100
13,120
705
698
691
684
677
670
663
656
650
643
636
13,120
13,140
706
699
692
685
679
672
665
658
651
644
637
13,140
13,160
707
701
694
687
680
673
666
659
652
646
639
13,160
13,180
709
702
695
688
681
675
668
661
654
647
640
13,180
13,200
710
703
697
690
683
676
669
662
655
649
642
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-170
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
13,200
13,220
712
705
698
691
684
677
671
664
657
650
643
13,220
13,240
713
706
699
693
686
679
672
665
658
651
645
13,240
13,260
715
708
701
694
687
680
673
667
660
653
646
13,260
13,280
716
709
702
695
689
682
675
668
661
654
647
13,280
13,300
717
711
704
697
690
683
676
669
663
656
649
13,300
13,320
719
712
705
698
691
685
678
671
664
657
650
13,320
13,340
720
713
707
700
693
686
679
672
665
659
652
13,340
13,360
722
715
708
701
694
687
681
674
667
660
653
13,360
13,380
723
716
710
703
696
689
682
675
668
661
655
13,380
13,400
725
718
711
704
697
690
683
677
670
663
656
13,400
13,420
726
719
712
706
699
692
685
678
671
664
657
13,420
13,440
728
721
714
707
700
693
686
680
673
666
659
13,440
13,460
729
722
715
708
702
695
688
681
674
667
660
13,460
13,480
730
724
717
710
703
696
689
682
676
669
662
13,480
13,500
732
725
718
711
704
698
691
684
677
670
663
13,500
13,520
733
726
720
713
706
699
692
685
678
672
665
13,520
13,540
735
728
721
714
707
700
694
687
680
673
666
13,540
13,560
736
729
722
716
709
702
695
688
681
674
668
13,560
13,580
738
731
724
717
710
703
696
690
683
676
669
13,580
13,600
739
732
725
718
712
705
698
691
684
677
670
13,600
13,620
741
734
727
720
713
706
699
692
686
679
672
13,620
13,640
742
735
728
721
715
708
701
694
687
680
673
13,640
13,660
743
737
730
723
716
709
702
695
688
682
675
13,660
13,680
745
738
731
724
717
711
704
697
690
683
676
13,680
13,700
746
739
733
726
719
712
705
698
691
685
678
13,700
13,720
748
741
734
727
720
713
707
700
693
686
679
13,720
13,740
749
742
735
729
722
715
708
701
694
687
681
13,740
13,760
751
744
737
730
723
716
709
703
696
689
682
13,760
13,780
752
745
738
731
725
718
711
704
697
690
683
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-171
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
13,780
13,800
753
747
740
733
726
719
712
705
699
692
685
13,800
13,820
755
748
741
734
727
721
714
707
700
693
686
13,820
13,840
756
749
743
736
729
722
715
708
701
695
688
13,840
13,860
758
751
744
737
730
723
717
710
703
696
689
13,860
13,880
759
752
746
739
732
725
718
711
704
697
691
13,880
13,900
761
754
747
740
733
726
719
713
706
699
692
13,900
13,920
762
755
748
742
735
728
721
714
707
700
693
13,920
13,940
764
757
750
743
736
729
722
716
709
702
695
13,940
13,960
765
758
751
744
738
731
724
717
710
703
696
13,960
13,980
766
760
753
746
739
732
725
718
712
705
698
13,980
14,000
768
761
754
747
740
734
727
720
713
706
699
14,000
14,020
769
762
756
749
742
735
728
721
714
708
701
14,020
14,040
771
764
757
750
743
736
730
723
716
709
702
14,040
14,060
772
765
758
752
745
738
731
724
717
710
704
14,060
14,080
774
767
760
753
746
739
732
726
719
712
705
14,080
14,100
775
768
761
754
748
741
734
727
720
713
706
14,100
14,120
777
770
763
756
749
742
735
728
722
715
708
14,120
14,140
778
771
764
757
751
744
737
730
723
716
709
14,140
14,160
779
773
766
759
752
745
738
731
724
718
711
14,160
14,180
781
774
767
760
753
747
740
733
726
719
712
14,180
14,200
782
775
769
762
755
748
741
734
727
721
714
14,200
14,220
784
777
770
763
756
749
743
736
729
722
715
14,220
14,240
785
778
771
765
758
751
744
737
730
723
717
14,240
14,260
787
780
773
766
759
752
745
739
732
725
718
14,260
14,280
788
781
774
767
761
754
747
740
733
726
719
14,280
14,300
789
783
776
769
762
755
748
741
735
728
721
14,300
14,320
791
784
777
770
763
757
750
743
736
729
722
14,320
14,340
792
785
779
772
765
758
751
744
737
731
724
14,340
14,360
794
787
780
773
766
759
753
746
739
732
725
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-172
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
14,360
14,380
795
788
782
775
768
761
754
747
740
733
727
14,380
14,400
797
790
783
776
769
762
755
749
742
735
728
14,400
14,420
798
791
784
778
771
764
757
750
743
736
729
14,420
14,440
800
793
786
779
772
765
758
752
745
738
731
14,440
14,460
801
794
787
780
774
767
760
753
746
739
732
14,460
14,480
802
796
789
782
775
768
761
754
748
741
734
14,480
14,500
804
797
790
783
776
770
763
756
749
742
735
14,500
14,520
805
798
792
785
778
771
764
757
750
744
737
14,520
14,540
807
800
793
786
779
772
766
759
752
745
738
14,540
14,560
808
801
794
788
781
774
767
760
753
746
740
14,560
14,580
810
803
796
789
782
775
768
762
755
748
741
14,580
14,600
811
804
797
790
784
777
770
763
756
749
742
14,600
14,620
813
806
799
792
785
778
771
764
758
751
744
14,620
14,640
814
807
800
793
787
780
773
766
759
752
745
14,640
14,660
815
809
802
795
788
781
774
767
760
754
747
14,660
14,680
817
810
803
796
789
783
776
769
762
755
748
14,680
14,700
818
811
805
798
791
784
777
770
763
757
750
14,700
14,720
820
813
806
799
792
785
779
772
765
758
751
14,720
14,740
821
814
807
801
794
787
780
773
766
759
753
14,740
14,760
823
816
809
802
795
788
781
775
768
761
754
14,760
14,780
824
817
810
803
797
790
783
776
769
762
755
14,780
14,800
825
819
812
805
798
791
784
777
771
764
757
14,800
14,820
827
820
813
806
799
793
786
779
772
765
758
14,820
14,840
828
821
815
808
801
794
787
780
773
767
760
14,840
14,860
830
823
816
809
802
795
789
782
775
768
761
14,860
14,880
831
824
818
811
804
797
790
783
776
769
763
14,880
14,900
833
826
819
812
805
798
791
785
778
771
764
14,900
14,920
834
827
820
814
807
800
793
786
779
772
765
14,920
14,940
836
829
822
815
808
801
794
788
781
774
767
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-173
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
14,940
14,960
837
830
823
816
810
803
796
789
782
775
768
14,960
14,980
838
832
825
818
811
804
797
790
784
777
770
14,980
15,000
840
833
826
819
812
806
799
792
785
778
771
15,000
15,020
841
834
828
821
814
807
800
793
786
780
773
15,020
15,040
843
836
829
822
815
808
802
795
788
781
774
15,040
15,060
844
837
830
824
817
810
803
796
789
782
776
15,060
15,080
846
839
832
825
818
811
804
798
791
784
777
15,080
15,100
847
840
833
826
820
813
806
799
792
785
778
15,100
15,120
849
842
835
828
821
814
807
800
794
787
780
15,120
15,140
850
843
836
829
823
816
809
802
795
788
781
15,140
15,160
851
845
838
831
824
817
810
803
796
790
783
15,160
15,180
853
846
839
832
825
819
812
805
798
791
784
15,180
15,200
854
847
841
834
827
820
813
806
799
793
786
15,200
15,220
856
849
842
835
828
821
815
808
801
794
787
15,220
15,240
857
850
843
837
830
823
816
809
802
795
789
15,240
15,260
859
852
845
838
831
824
817
811
804
797
790
15,260
15,280
860
853
846
839
833
826
819
812
805
798
791
15,280
15,300
861
855
848
841
834
827
820
813
807
800
793
15,300
15,320
863
856
849
842
835
829
822
815
808
801
794
15,320
15,340
864
857
851
844
837
830
823
816
809
803
796
15,340
15,360
866
859
852
845
838
831
825
818
811
804
797
15,360
15,380
867
860
854
847
840
833
826
819
812
805
799
15,380
15,400
869
862
855
848
841
834
827
821
814
807
800
15,400
15,420
870
863
856
850
843
836
829
822
815
808
801
15,420
15,440
872
865
858
851
844
837
830
824
817
810
803
15,440
15,460
873
866
859
852
846
839
832
825
818
811
804
15,460
15,480
874
868
861
854
847
840
833
826
820
813
806
15,480
15,500
876
869
862
855
848
842
835
828
821
814
807
15,500
15,520
877
870
864
857
850
843
836
829
822
816
809
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-174
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
15,520
15,540
879
872
865
858
851
844
838
831
824
817
810
15,540
15,560
880
873
866
860
853
846
839
832
825
818
812
15,560
15,580
882
875
868
861
854
847
840
834
827
820
813
15,580
15,600
883
876
869
862
856
849
842
835
828
821
814
15,600
15,620
885
878
871
864
857
850
843
836
830
823
816
15,620
15,640
886
879
872
865
859
852
845
838
831
824
817
15,640
15,660
887
881
874
867
860
853
846
839
832
826
819
15,660
15,680
889
882
875
868
861
855
848
841
834
827
820
15,680
15,700
890
883
877
870
863
856
849
842
835
829
822
15,700
15,720
892
885
878
871
864
857
851
844
837
830
823
15,720
15,740
893
886
879
873
866
859
852
845
838
831
825
15,740
15,760
895
888
881
874
867
860
853
847
840
833
826
15,760
15,780
896
889
882
875
869
862
855
848
841
834
827
15,780
15,800
897
891
884
877
870
863
856
849
843
836
829
15,800
15,820
899
892
885
878
871
865
858
851
844
837
830
15,820
15,840
900
893
887
880
873
866
859
852
845
839
832
15,840
15,860
902
895
888
881
874
867
861
854
847
840
833
15,860
15,880
903
896
890
883
876
869
862
855
848
841
835
15,880
15,900
905
898
891
884
877
870
863
857
850
843
836
15,900
15,920
906
899
892
886
879
872
865
858
851
844
837
15,920
15,940
908
901
894
887
880
873
866
860
853
846
839
15,940
15,960
909
902
895
888
882
875
868
861
854
847
840
15,960
15,980
910
904
897
890
883
876
869
862
856
849
842
15,980
16,000
912
905
898
891
884
878
871
864
857
850
843
16,000
16,020
913
906
900
893
886
879
872
865
858
852
845
16,020
16,040
915
908
901
894
887
880
874
867
860
853
846
16,040
16,060
916
909
902
896
889
882
875
868
861
854
848
16,060
16,080
918
911
904
897
890
883
876
870
863
856
849
16,080
16,100
919
912
905
898
892
885
878
871
864
857
850
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-175
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
16,100
16,120
921
914
907
900
893
886
879
872
866
859
852
16,120
16,140
922
915
908
901
895
888
881
874
867
860
853
16,140
16,160
923
917
910
903
896
889
882
875
868
862
855
16,160
16,180
925
918
911
904
897
891
884
877
870
863
856
16,180
16,200
926
919
913
906
899
892
885
878
871
865
858
16,200
16,220
928
921
914
907
900
893
887
880
873
866
859
16,220
16,240
929
922
915
909
902
895
888
881
874
867
861
16,240
16,260
931
924
917
910
903
896
889
883
876
869
862
16,260
16,280
932
925
918
911
905
898
891
884
877
870
863
16,280
16,300
933
927
920
913
906
899
892
885
879
872
865
16,300
16,320
935
928
921
914
907
901
894
887
880
873
866
16,320
16,340
936
929
923
916
909
902
895
888
881
875
868
16,340
16,360
938
931
924
917
910
903
897
890
883
876
869
16,360
16,380
939
932
926
919
912
905
898
891
884
877
871
16,380
16,400
941
934
927
920
913
906
899
893
886
879
872
16,400
16,420
942
935
928
922
915
908
901
894
887
880
873
16,420
16,440
944
937
930
923
916
909
902
896
889
882
875
16,440
16,460
945
938
931
924
918
911
904
897
890
883
876
16,460
16,480
946
940
933
926
919
912
905
898
892
885
878
16,480
16,500
948
941
934
927
920
914
907
900
893
886
879
16,500
16,520
949
942
936
929
922
915
908
901
894
888
881
16,520
16,540
951
944
937
930
923
916
910
903
896
889
882
16,540
16,560
952
945
938
932
925
918
911
904
897
890
884
16,560
16,580
954
947
940
933
926
919
912
906
899
892
885
16,580
16,600
955
948
941
934
928
921
914
907
900
893
886
16,600
16,620
957
950
943
936
929
922
915
908
902
895
888
16,620
16,640
958
951
944
937
931
924
917
910
903
896
889
16,640
16,660
959
953
946
939
932
925
918
911
904
898
891
16,660
16,680
961
954
947
940
933
927
920
913
906
899
892
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-176
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
16,680
16,700
962
955
949
942
935
928
921
914
907
901
894
16,700
16,720
964
957
950
943
936
929
923
916
909
902
895
16,720
16,740
965
958
951
945
938
931
924
917
910
903
897
16,740
16,760
967
960
953
946
939
932
925
919
912
905
898
16,760
16,780
968
961
954
947
941
934
927
920
913
906
899
16,780
16,800
969
963
956
949
942
935
928
921
915
908
901
16,800
16,820
971
964
957
950
943
937
930
923
916
909
902
16,820
16,840
972
965
959
952
945
938
931
924
917
911
904
16,840
16,860
974
967
960
953
946
939
933
926
919
912
905
16,860
16,880
975
968
962
955
948
941
934
927
920
913
907
16,880
16,900
977
970
963
956
949
942
935
929
922
915
908
16,900
16,920
978
971
964
958
951
944
937
930
923
916
909
16,920
16,940
980
973
966
959
952
945
938
932
925
918
911
16,940
16,960
981
974
967
960
954
947
940
933
926
919
912
16,960
16,980
982
976
969
962
955
948
941
934
928
921
914
16,980
17,000
984
977
970
963
956
950
943
936
929
922
915
17,000
17,020
985
978
972
965
958
951
944
937
930
924
917
17,020
17,040
987
980
973
966
959
952
946
939
932
925
918
17,040
17,060
988
981
974
968
961
954
947
940
933
926
920
17,060
17,080
990
983
976
969
962
955
948
942
935
928
921
17,080
17,100
991
984
977
970
964
957
950
943
936
929
922
17,100
17,120
993
986
979
972
965
958
951
944
938
931
924
17,120
17,140
994
987
980
973
967
960
953
946
939
932
925
17,140
17,160
995
989
982
975
968
961
954
947
940
934
927
17,160
17,180
997
990
983
976
969
963
956
949
942
935
928
17,180
17,200
998
991
985
978
971
964
957
950
943
937
930
17,200
17,220
1,000
993
986
979
972
965
959
952
945
938
931
17,220
17,240
1,001
994
987
981
974
967
960
953
946
939
933
17,240
17,260
1,003
996
989
982
975
968
961
955
948
941
934
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-177
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
17,260
17,280
1,004
997
990
983
977
970
963
956
949
942
935
17,280
17,300
1,005
999
992
985
978
971
964
957
951
944
937
17,300
17,320
1,007
1,000
993
986
979
973
966
959
952
945
938
17,320
17,340
1,008
1,001
995
988
981
974
967
960
953
947
940
17,340
17,360
1,010
1,003
996
989
982
975
969
962
955
948
941
17,360
17,380
1,011
1,004
998
991
984
977
970
963
956
949
943
17,380
17,400
1,013
1,006
999
992
985
978
971
965
958
951
944
17,400
17,420
1,014
1,007
1,000
994
987
980
973
966
959
952
945
17,420
17,440
1,016
1,009
1,002
995
988
981
974
968
961
954
947
17,440
17,460
1,017
1,010
1,003
996
990
983
976
969
962
955
948
17,460
17,480
1,018
1,012
1,005
998
991
984
977
970
964
957
950
17,480
17,500
1,020
1,013
1,006
999
992
986
979
972
965
958
951
17,500
17,520
1,021
1,014
1,008
1,001
994
987
980
973
966
960
953
17,520
17,540
1,023
1,016
1,009
1,002
995
988
982
975
968
961
954
17,540
17,560
1,024
1,017
1,010
1,004
997
990
983
976
969
962
956
17,560
17,580
1,026
1,019
1,012
1,005
998
991
984
978
971
964
957
17,580
17,600
1,027
1,020
1,013
1,006
1,000
993
986
979
972
965
958
17,600
17,620
1,029
1,022
1,015
1,008
1,001
994
987
980
974
967
960
17,620
17,640
1,030
1,023
1,016
1,009
1,003
996
989
982
975
968
961
17,640
17,660
1,031
1,025
1,018
1,011
1,004
997
990
983
976
970
963
17,660
17,680
1,033
1,026
1,019
1,012
1,005
999
992
985
978
971
964
17,680
17,700
1,034
1,027
1,021
1,014
1,007
1,000
993
986
979
973
966
17,700
17,720
1,036
1,029
1,022
1,015
1,008
1,001
995
988
981
974
967
17,720
17,740
1,037
1,030
1,023
1,017
1,010
1,003
996
989
982
975
969
17,740
17,760
1,039
1,032
1,025
1,018
1,011
1,004
997
991
984
977
970
17,760
17,780
1,040
1,033
1,026
1,019
1,013
1,006
999
992
985
978
971
17,780
17,800
1,041
1,035
1,028
1,021
1,014
1,007
1,000
993
987
980
973
17,800
17,820
1,043
1,036
1,029
1,022
1,015
1,009
1,002
995
988
981
974
17,820
17,840
1,044
1,037
1,031
1,024
1,017
1,010
1,003
996
989
983
976
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-178
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
17,840
17,860
1,046
1,039
1,032
1,025
1,018
1,011
1,005
998
991
984
977
17,860
17,880
1,047
1,040
1,034
1,027
1,020
1,013
1,006
999
992
985
979
17,880
17,900
1,049
1,042
1,035
1,028
1,021
1,014
1,007
1,001
994
987
980
17,900
17,920
1,050
1,043
1,036
1,030
1,023
1,016
1,009
1,002
995
988
981
17,920
17,940
1,052
1,045
1,038
1,031
1,024
1,017
1,010
1,004
997
990
983
17,940
17,960
1,053
1,046
1,039
1,032
1,026
1,019
1,012
1,005
998
991
984
17,960
17,980
1,054
1,048
1,041
1,034
1,027
1,020
1,013
1,006
1,000
993
986
17,980
18,000
1,056
1,049
1,042
1,035
1,028
1,022
1,015
1,008
1,001
994
987
18,000
18,020
1,057
1,050
1,044
1,037
1,030
1,023
1,016
1,009
1,002
996
989
18,020
18,040
1,059
1,052
1,045
1,038
1,031
1,024
1,018
1,011
1,004
997
990
18,040
18,060
1,060
1,053
1,046
1,040
1,033
1,026
1,019
1,012
1,005
998
992
18,060
18,080
1,062
1,055
1,048
1,041
1,034
1,027
1,020
1,014
1,007
1,000
993
18,080
18,100
1,063
1,056
1,049
1,042
1,036
1,029
1,022
1,015
1,008
1,001
994
18,100
18,120
1,065
1,058
1,051
1,044
1,037
1,030
1,023
1,016
1,010
1,003
996
18,120
18,140
1,066
1,059
1,052
1,045
1,039
1,032
1,025
1,018
1,011
1,004
997
18,140
18,160
1,067
1,061
1,054
1,047
1,040
1,033
1,026
1,019
1,012
1,006
999
18,160
18,180
1,069
1,062
1,055
1,048
1,041
1,035
1,028
1,021
1,014
1,007
1,000
18,180
18,200
1,070
1,063
1,057
1,050
1,043
1,036
1,029
1,022
1,015
1,009
1,002
18,200
18,220
1,072
1,065
1,058
1,051
1,044
1,037
1,031
1,024
1,017
1,010
1,003
18,220
18,240
1,073
1,066
1,059
1,053
1,046
1,039
1,032
1,025
1,018
1,011
1,005
18,240
18,260
1,075
1,068
1,061
1,054
1,047
1,040
1,033
1,027
1,020
1,013
1,006
18,260
18,280
1,076
1,069
1,062
1,055
1,049
1,042
1,035
1,028
1,021
1,014
1,007
18,280
18,300
1,077
1,071
1,064
1,057
1,050
1,043
1,036
1,029
1,023
1,016
1,009
18,300
18,320
1,079
1,072
1,065
1,058
1,051
1,045
1,038
1,031
1,024
1,017
1,010
18,320
18,340
1,080
1,073
1,067
1,060
1,053
1,046
1,039
1,032
1,025
1,019
1,012
18,340
18,360
1,082
1,075
1,068
1,061
1,054
1,047
1,041
1,034
1,027
1,020
1,013
18,360
18,380
1,083
1,076
1,070
1,063
1,056
1,049
1,042
1,035
1,028
1,021
1,015
18,380
18,400
1,085
1,078
1,071
1,064
1,057
1,050
1,043
1,037
1,030
1,023
1,016
18,400
18,420
1,086
1,079
1,072
1,066
1,059
1,052
1,045
1,038
1,031
1,024
1,017
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-179
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
18,420
18,440
1,088
1,081
1,074
1,067
1,060
1,053
1,046
1,040
1,033
1,026
1,019
18,440
18,460
1,089
1,082
1,075
1,068
1,062
1,055
1,048
1,041
1,034
1,027
1,020
18,460
18,480
1,090
1,084
1,077
1,070
1,063
1,056
1,049
1,042
1,036
1,029
1,022
18,480
18,500
1,092
1,085
1,078
1,071
1,064
1,058
1,051
1,044
1,037
1,030
1,023
18,500
18,520
1,093
1,086
1,080
1,073
1,066
1,059
1,052
1,045
1,038
1,032
1,025
18,520
18,540
1,095
1,088
1,081
1,074
1,067
1,060
1,054
1,047
1,040
1,033
1,026
18,540
18,560
1,096
1,089
1,082
1,076
1,069
1,062
1,055
1,048
1,041
1,034
1,028
18,560
18,580
1,098
1,091
1,084
1,077
1,070
1,063
1,056
1,050
1,043
1,036
1,029
18,580
18,600
1,099
1,092
1,085
1,078
1,072
1,065
1,058
1,051
1,044
1,037
1,030
18,600
18,620
1,101
1,094
1,087
1,080
1,073
1,066
1,059
1,052
1,046
1,039
1,032
18,620
18,640
1,102
1,095
1,088
1,081
1,075
1,068
1,061
1,054
1,047
1,040
1,033
18,640
18,660
1,103
1,097
1,090
1,083
1,076
1,069
1,062
1,055
1,048
1,042
1,035
18,660
18,680
1,105
1,098
1,091
1,084
1,077
1,071
1,064
1,057
1,050
1,043
1,036
18,680
18,700
1,106
1,099
1,093
1,086
1,079
1,072
1,065
1,058
1,051
1,045
1,038
18,700
18,720
1,108
1,101
1,094
1,087
1,080
1,073
1,067
1,060
1,053
1,046
1,039
18,720
18,740
1,109
1,102
1,095
1,089
1,082
1,075
1,068
1,061
1,054
1,047
1,041
18,740
18,760
1,111
1,104
1,097
1,090
1,083
1,076
1,069
1,063
1,056
1,049
1,042
18,760
18,780
1,112
1,105
1,098
1,091
1,085
1,078
1,071
1,064
1,057
1,050
1,043
18,780
18,800
1,113
1,107
1,100
1,093
1,086
1,079
1,072
1,065
1,059
1,052
1,045
18,800
18,820
1,115
1,108
1,101
1,094
1,087
1,081
1,074
1,067
1,060
1,053
1,046
18,820
18,840
1,116
1,109
1,103
1,096
1,089
1,082
1,075
1,068
1,061
1,055
1,048
18,840
18,860
1,118
1,111
1,104
1,097
1,090
1,083
1,077
1,070
1,063
1,056
1,049
18,860
18,880
1,119
1,112
1,106
1,099
1,092
1,085
1,078
1,071
1,064
1,057
1,051
18,880
18,900
1,121
1,114
1,107
1,100
1,093
1,086
1,079
1,073
1,066
1,059
1,052
18,900
18,920
1,122
1,115
1,108
1,102
1,095
1,088
1,081
1,074
1,067
1,060
1,053
18,920
18,940
1,124
1,117
1,110
1,103
1,096
1,089
1,082
1,076
1,069
1,062
1,055
18,940
18,960
1,125
1,118
1,111
1,104
1,098
1,091
1,084
1,077
1,070
1,063
1,056
18,960
18,980
1,126
1,120
1,113
1,106
1,099
1,092
1,085
1,078
1,072
1,065
1,058
18,980
19,000
1,128
1,121
1,114
1,107
1,100
1,094
1,087
1,080
1,073
1,066
1,059
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-180
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
19,000
19,020
1,129
1,122
1,116
1,109
1,102
1,095
1,088
1,081
1,074
1,068
1,061
19,020
19,040
1,131
1,124
1,117
1,110
1,103
1,096
1,090
1,083
1,076
1,069
1,062
19,040
19,060
1,132
1,125
1,118
1,112
1,105
1,098
1,091
1,084
1,077
1,070
1,064
19,060
19,080
1,134
1,127
1,120
1,113
1,106
1,099
1,092
1,086
1,079
1,072
1,065
19,080
19,100
1,135
1,128
1,121
1,114
1,108
1,101
1,094
1,087
1,080
1,073
1,066
19,100
19,120
1,137
1,130
1,123
1,116
1,109
1,102
1,095
1,088
1,082
1,075
1,068
19,120
19,140
1,138
1,131
1,124
1,117
1,111
1,104
1,097
1,090
1,083
1,076
1,069
19,140
19,160
1,139
1,133
1,126
1,119
1,112
1,105
1,098
1,091
1,084
1,078
1,071
19,160
19,180
1,141
1,134
1,127
1,120
1,113
1,107
1,100
1,093
1,086
1,079
1,072
19,180
19,200
1,142
1,135
1,129
1,122
1,115
1,108
1,101
1,094
1,087
1,081
1,074
19,200
19,220
1,144
1,137
1,130
1,123
1,116
1,109
1,103
1,096
1,089
1,082
1,075
19,220
19,240
1,145
1,138
1,131
1,125
1,118
1,111
1,104
1,097
1,090
1,083
1,077
19,240
19,260
1,147
1,140
1,133
1,126
1,119
1,112
1,105
1,099
1,092
1,085
1,078
19,260
19,280
1,148
1,141
1,134
1,127
1,121
1,114
1,107
1,100
1,093
1,086
1,079
19,280
19,300
1,149
1,143
1,136
1,129
1,122
1,115
1,108
1,101
1,095
1,088
1,081
19,300
19,320
1,151
1,144
1,137
1,130
1,123
1,117
1,110
1,103
1,096
1,089
1,082
19,320
19,340
1,152
1,145
1,139
1,132
1,125
1,118
1,111
1,104
1,097
1,091
1,084
19,340
19,360
1,154
1,147
1,140
1,133
1,126
1,119
1,113
1,106
1,099
1,092
1,085
19,360
19,380
1,155
1,148
1,142
1,135
1,128
1,121
1,114
1,107
1,100
1,093
1,087
19,380
19,400
1,157
1,150
1,143
1,136
1,129
1,122
1,115
1,109
1,102
1,095
1,088
19,400
19,420
1,158
1,151
1,144
1,138
1,131
1,124
1,117
1,110
1,103
1,096
1,089
19,420
19,440
1,160
1,153
1,146
1,139
1,132
1,125
1,118
1,112
1,105
1,098
1,091
19,440
19,460
1,161
1,154
1,147
1,140
1,134
1,127
1,120
1,113
1,106
1,099
1,092
19,460
19,480
1,162
1,156
1,149
1,142
1,135
1,128
1,121
1,114
1,108
1,101
1,094
19,480
19,500
1,164
1,157
1,150
1,143
1,136
1,130
1,123
1,116
1,109
1,102
1,095
19,500
19,520
1,165
1,158
1,152
1,145
1,138
1,131
1,124
1,117
1,110
1,104
1,097
19,520
19,540
1,167
1,160
1,153
1,146
1,139
1,132
1,126
1,119
1,112
1,105
1,098
19,540
19,560
1,168
1,161
1,154
1,148
1,141
1,134
1,127
1,120
1,113
1,106
1,100
19,560
19,580
1,170
1,163
1,156
1,149
1,142
1,135
1,128
1,122
1,115
1,108
1,101
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-181
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
19,580
19,600
1,171
1,164
1,157
1,150
1,144
1,137
1,130
1,123
1,116
1,109
1,102
19,600
19,620
1,173
1,166
1,159
1,152
1,145
1,138
1,131
1,124
1,118
1,111
1,104
19,620
19,640
1,174
1,167
1,160
1,153
1,147
1,140
1,133
1,126
1,119
1,112
1,105
19,640
19,660
1,175
1,169
1,162
1,155
1,148
1,141
1,134
1,127
1,120
1,114
1,107
19,660
19,680
1,177
1,170
1,163
1,156
1,149
1,143
1,136
1,129
1,122
1,115
1,108
19,680
19,700
1,178
1,171
1,165
1,158
1,151
1,144
1,137
1,130
1,123
1,117
1,110
19,700
19,720
1,180
1,173
1,166
1,159
1,152
1,145
1,139
1,132
1,125
1,118
1,111
19,720
19,740
1,181
1,174
1,167
1,161
1,154
1,147
1,140
1,133
1,126
1,119
1,113
19,740
19,760
1,183
1,176
1,169
1,162
1,155
1,148
1,141
1,135
1,128
1,121
1,114
19,760
19,780
1,184
1,177
1,170
1,163
1,157
1,150
1,143
1,136
1,129
1,122
1,115
19,780
19,800
1,185
1,179
1,172
1,165
1,158
1,151
1,144
1,137
1,131
1,124
1,117
19,800
19,820
1,187
1,180
1,173
1,166
1,159
1,153
1,146
1,139
1,132
1,125
1,118
19,820
19,840
1,188
1,181
1,175
1,168
1,161
1,154
1,147
1,140
1,133
1,127
1,120
19,840
19,860
1,190
1,183
1,176
1,169
1,162
1,155
1,149
1,142
1,135
1,128
1,121
19,860
19,880
1,191
1,184
1,178
1,171
1,164
1,157
1,150
1,143
1,136
1,129
1,123
19,880
19,900
1,193
1,186
1,179
1,172
1,165
1,158
1,151
1,145
1,138
1,131
1,124
19,900
19,920
1,194
1,187
1,180
1,174
1,167
1,160
1,153
1,146
1,139
1,132
1,125
19,920
19,940
1,196
1,189
1,182
1,175
1,168
1,161
1,154
1,148
1,141
1,134
1,127
19,940
19,960
1,197
1,190
1,183
1,176
1,170
1,163
1,156
1,149
1,142
1,135
1,128
19,960
19,980
1,198
1,192
1,185
1,178
1,171
1,164
1,157
1,150
1,144
1,137
1,130
19,980
20,000
1,200
1,193
1,186
1,179
1,172
1,166
1,159
1,152
1,145
1,138
1,131
20,000
20,020
1,201
1,194
1,188
1,181
1,174
1,167
1,160
1,153
1,146
1,140
1,133
20,020
20,040
1,203
1,196
1,189
1,182
1,175
1,168
1,162
1,155
1,148
1,141
1,134
20,040
20,060
1,204
1,197
1,190
1,184
1,177
1,170
1,163
1,156
1,149
1,142
1,136
20,060
20,080
1,206
1,199
1,192
1,185
1,178
1,171
1,164
1,158
1,151
1,144
1,137
20,080
20,100
1,207
1,200
1,193
1,186
1,180
1,173
1,166
1,159
1,152
1,145
1,138
20,100
20,120
1,209
1,202
1,195
1,188
1,181
1,174
1,167
1,160
1,154
1,147
1,140
20,120
20,140
1,210
1,203
1,196
1,189
1,183
1,176
1,169
1,162
1,155
1,148
1,141
20,140
20,160
1,211
1,205
1,198
1,191
1,184
1,177
1,170
1,163
1,156
1,150
1,143
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-182
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
20,160
20,180
1,213
1,206
1,199
1,192
1,185
1,179
1,172
1,165
1,158
1,151
1,144
20,180
20,200
1,214
1,207
1,201
1,194
1,187
1,180
1,173
1,166
1,159
1,153
1,146
20,200
20,220
1,216
1,209
1,202
1,195
1,188
1,181
1,175
1,168
1,161
1,154
1,147
20,220
20,240
1,217
1,210
1,203
1,197
1,190
1,183
1,176
1,169
1,162
1,155
1,149
20,240
20,260
1,219
1,212
1,205
1,198
1,191
1,184
1,177
1,171
1,164
1,157
1,150
20,260
20,280
1,220
1,213
1,206
1,199
1,193
1,186
1,179
1,172
1,165
1,158
1,151
20,280
20,300
1,221
1,215
1,208
1,201
1,194
1,187
1,180
1,173
1,167
1,160
1,153
20,300
20,320
1,223
1,216
1,209
1,202
1,195
1,189
1,182
1,175
1,168
1,161
1,154
20,320
20,340
1,224
1,217
1,211
1,204
1,197
1,190
1,183
1,176
1,169
1,163
1,156
20,340
20,360
1,226
1,219
1,212
1,205
1,198
1,191
1,185
1,178
1,171
1,164
1,157
20,360
20,380
1,227
1,220
1,214
1,207
1,200
1,193
1,186
1,179
1,172
1,165
1,159
20,380
20,400
1,229
1,222
1,215
1,208
1,201
1,194
1,187
1,181
1,174
1,167
1,160
20,400
20,420
1,230
1,223
1,216
1,210
1,203
1,196
1,189
1,182
1,175
1,168
1,161
20,420
20,440
1,232
1,225
1,218
1,211
1,204
1,197
1,190
1,184
1,177
1,170
1,163
20,440
20,460
1,233
1,226
1,219
1,212
1,206
1,199
1,192
1,185
1,178
1,171
1,164
20,460
20,480
1,234
1,228
1,221
1,214
1,207
1,200
1,193
1,186
1,180
1,173
1,166
20,480
20,500
1,236
1,229
1,222
1,215
1,208
1,202
1,195
1,188
1,181
1,174
1,167
20,500
20,520
1,237
1,230
1,224
1,217
1,210
1,203
1,196
1,189
1,182
1,176
1,169
20,520
20,540
1,239
1,232
1,225
1,218
1,211
1,204
1,198
1,191
1,184
1,177
1,170
20,540
20,560
1,240
1,233
1,226
1,220
1,213
1,206
1,199
1,192
1,185
1,178
1,172
20,560
20,580
1,242
1,235
1,228
1,221
1,214
1,207
1,200
1,194
1,187
1,180
1,173
20,580
20,600
1,243
1,236
1,229
1,222
1,216
1,209
1,202
1,195
1,188
1,181
1,174
20,600
20,620
1,245
1,238
1,231
1,224
1,217
1,210
1,203
1,196
1,190
1,183
1,176
20,620
20,640
1,246
1,239
1,232
1,225
1,219
1,212
1,205
1,198
1,191
1,184
1,177
20,640
20,660
1,247
1,241
1,234
1,227
1,220
1,213
1,206
1,199
1,192
1,186
1,179
20,660
20,680
1,249
1,242
1,235
1,228
1,221
1,215
1,208
1,201
1,194
1,187
1,180
20,680
20,700
1,250
1,243
1,237
1,230
1,223
1,216
1,209
1,202
1,195
1,189
1,182
20,700
20,720
1,252
1,245
1,238
1,231
1,224
1,217
1,211
1,204
1,197
1,190
1,183
20,720
20,740
1,253
1,246
1,239
1,233
1,226
1,219
1,212
1,205
1,198
1,191
1,185
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-183
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
20,740
20,760
1,255
1,248
1,241
1,234
1,227
1,220
1,213
1,207
1,200
1,193
1,186
20,760
20,780
1,256
1,249
1,242
1,235
1,229
1,222
1,215
1,208
1,201
1,194
1,187
20,780
20,800
1,257
1,251
1,244
1,237
1,230
1,223
1,216
1,209
1,203
1,196
1,189
20,800
20,820
1,259
1,252
1,245
1,238
1,231
1,225
1,218
1,211
1,204
1,197
1,190
20,820
20,840
1,260
1,253
1,247
1,240
1,233
1,226
1,219
1,212
1,205
1,199
1,192
20,840
20,860
1,262
1,255
1,248
1,241
1,234
1,227
1,221
1,214
1,207
1,200
1,193
20,860
20,880
1,263
1,256
1,250
1,243
1,236
1,229
1,222
1,215
1,208
1,201
1,195
20,880
20,900
1,265
1,258
1,251
1,244
1,237
1,230
1,223
1,217
1,210
1,203
1,196
20,900
20,920
1,266
1,259
1,252
1,246
1,239
1,232
1,225
1,218
1,211
1,204
1,197
20,920
20,940
1,268
1,261
1,254
1,247
1,240
1,233
1,226
1,220
1,213
1,206
1,199
20,940
20,960
1,269
1,262
1,255
1,248
1,242
1,235
1,228
1,221
1,214
1,207
1,200
20,960
20,980
1,270
1,264
1,257
1,250
1,243
1,236
1,229
1,222
1,216
1,209
1,202
20,980
21,000
1,272
1,265
1,258
1,251
1,244
1,238
1,231
1,224
1,217
1,210
1,203
21,000
21,020
1,273
1,266
1,260
1,253
1,246
1,239
1,232
1,225
1,218
1,212
1,205
21,020
21,040
1,275
1,268
1,261
1,254
1,247
1,240
1,234
1,227
1,220
1,213
1,206
21,040
21,060
1,276
1,269
1,262
1,256
1,249
1,242
1,235
1,228
1,221
1,214
1,208
21,060
21,080
1,278
1,271
1,264
1,257
1,250
1,243
1,236
1,230
1,223
1,216
1,209
21,080
21,100
1,279
1,272
1,265
1,258
1,252
1,245
1,238
1,231
1,224
1,217
1,210
21,100
21,120
1,281
1,274
1,267
1,260
1,253
1,246
1,239
1,232
1,226
1,219
1,212
21,120
21,140
1,282
1,275
1,268
1,261
1,255
1,248
1,241
1,234
1,227
1,220
1,213
21,140
21,160
1,283
1,277
1,270
1,263
1,256
1,249
1,242
1,235
1,228
1,222
1,215
21,160
21,180
1,285
1,278
1,271
1,264
1,257
1,251
1,244
1,237
1,230
1,223
1,216
21,180
21,200
1,286
1,279
1,273
1,266
1,259
1,252
1,245
1,238
1,231
1,225
1,218
21,200
21,220
1,288
1,281
1,274
1,267
1,260
1,253
1,247
1,240
1,233
1,226
1,219
21,220
21,240
1,289
1,282
1,275
1,269
1,262
1,255
1,248
1,241
1,234
1,227
1,221
21,240
21,260
1,291
1,284
1,277
1,270
1,263
1,256
1,249
1,243
1,236
1,229
1,222
21,260
21,280
1,292
1,285
1,278
1,271
1,265
1,258
1,251
1,244
1,237
1,230
1,223
21,280
21,300
1,294
1,287
1,280
1,273
1,266
1,259
1,252
1,245
1,239
1,232
1,225
21,300
21,320
1,295
1,288
1,281
1,274
1,267
1,261
1,254
1,247
1,240
1,233
1,226
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-184
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
21,320
21,340
1,297
1,289
1,283
1,276
1,269
1,262
1,255
1,248
1,241
1,235
1,228
21,340
21,360
1,298
1,291
1,284
1,277
1,270
1,263
1,257
1,250
1,243
1,236
1,229
21,360
21,380
1,300
1,292
1,286
1,279
1,272
1,265
1,258
1,251
1,244
1,237
1,231
21,380
21,400
1,301
1,294
1,287
1,280
1,273
1,266
1,259
1,253
1,246
1,239
1,232
21,400
21,420
1,303
1,295
1,288
1,282
1,275
1,268
1,261
1,254
1,247
1,240
1,233
21,420
21,440
1,304
1,297
1,290
1,283
1,276
1,269
1,262
1,256
1,249
1,242
1,235
21,440
21,460
1,306
1,299
1,291
1,284
1,278
1,271
1,264
1,257
1,250
1,243
1,236
21,460
21,480
1,307
1,300
1,293
1,286
1,279
1,272
1,265
1,258
1,252
1,245
1,238
21,480
21,500
1,309
1,302
1,294
1,287
1,280
1,274
1,267
1,260
1,253
1,246
1,239
21,500
21,520
1,310
1,303
1,296
1,289
1,282
1,275
1,268
1,261
1,254
1,248
1,241
21,520
21,540
1,312
1,305
1,297
1,290
1,283
1,276
1,270
1,263
1,256
1,249
1,242
21,540
21,560
1,313
1,306
1,299
1,292
1,285
1,278
1,271
1,264
1,257
1,250
1,244
21,560
21,580
1,315
1,308
1,300
1,293
1,286
1,279
1,272
1,266
1,259
1,252
1,245
21,580
21,600
1,316
1,309
1,302
1,295
1,288
1,281
1,274
1,267
1,260
1,253
1,246
21,600
21,620
1,318
1,311
1,303
1,296
1,289
1,282
1,275
1,268
1,262
1,255
1,248
21,620
21,640
1,319
1,312
1,305
1,298
1,291
1,284
1,277
1,270
1,263
1,256
1,249
21,640
21,660
1,321
1,314
1,306
1,299
1,292
1,285
1,278
1,271
1,264
1,258
1,251
21,660
21,680
1,322
1,315
1,308
1,301
1,294
1,287
1,280
1,273
1,266
1,259
1,252
21,680
21,700
1,324
1,317
1,310
1,302
1,295
1,288
1,281
1,274
1,267
1,261
1,254
21,700
21,720
1,326
1,318
1,311
1,304
1,297
1,289
1,283
1,276
1,269
1,262
1,255
21,720
21,740
1,327
1,320
1,313
1,305
1,298
1,291
1,284
1,277
1,270
1,263
1,257
21,740
21,760
1,329
1,321
1,314
1,307
1,300
1,292
1,285
1,279
1,272
1,265
1,258
21,760
21,780
1,330
1,323
1,316
1,308
1,301
1,294
1,287
1,280
1,273
1,266
1,259
21,780
21,800
1,332
1,324
1,317
1,310
1,303
1,295
1,288
1,281
1,275
1,268
1,261
21,800
21,820
1,333
1,326
1,319
1,311
1,304
1,297
1,290
1,283
1,276
1,269
1,262
21,820
21,840
1,335
1,327
1,320
1,313
1,306
1,298
1,291
1,284
1,277
1,271
1,264
21,840
21,860
1,336
1,329
1,322
1,314
1,307
1,300
1,293
1,286
1,279
1,272
1,265
21,860
21,880
1,338
1,330
1,323
1,316
1,309
1,301
1,294
1,287
1,280
1,273
1,267
21,880
21,900
1,339
1,332
1,325
1,317
1,310
1,303
1,296
1,289
1,282
1,275
1,268
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-185
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
21,900
21,920
1,341
1,333
1,326
1,319
1,312
1,305
1,297
1,290
1,283
1,276
1,269
21,920
21,940
1,342
1,335
1,328
1,321
1,313
1,306
1,299
1,292
1,285
1,278
1,271
21,940
21,960
1,344
1,337
1,329
1,322
1,315
1,308
1,300
1,293
1,286
1,279
1,272
21,960
21,980
1,345
1,338
1,331
1,324
1,316
1,309
1,302
1,295
1,288
1,281
1,274
21,980
22,000
1,347
1,340
1,332
1,325
1,318
1,311
1,303
1,296
1,289
1,282
1,275
22,000
22,020
1,348
1,341
1,334
1,327
1,319
1,312
1,305
1,298
1,290
1,284
1,277
22,020
22,040
1,350
1,343
1,335
1,328
1,321
1,314
1,306
1,299
1,292
1,285
1,278
22,040
22,060
1,351
1,344
1,337
1,330
1,322
1,315
1,308
1,301
1,293
1,286
1,280
22,060
22,080
1,353
1,346
1,338
1,331
1,324
1,317
1,309
1,302
1,295
1,288
1,281
22,080
22,100
1,354
1,347
1,340
1,333
1,325
1,318
1,311
1,304
1,296
1,289
1,282
22,100
22,120
1,356
1,349
1,341
1,334
1,327
1,320
1,312
1,305
1,298
1,291
1,284
22,120
22,140
1,357
1,350
1,343
1,336
1,328
1,321
1,314
1,307
1,299
1,292
1,285
22,140
22,160
1,359
1,352
1,344
1,337
1,330
1,323
1,316
1,308
1,301
1,294
1,287
22,160
22,180
1,360
1,353
1,346
1,339
1,332
1,324
1,317
1,310
1,303
1,295
1,288
22,180
22,200
1,362
1,355
1,348
1,340
1,333
1,326
1,319
1,311
1,304
1,297
1,290
22,200
22,220
1,364
1,356
1,349
1,342
1,335
1,327
1,320
1,313
1,306
1,298
1,291
22,220
22,240
1,365
1,358
1,351
1,343
1,336
1,329
1,322
1,314
1,307
1,300
1,293
22,240
22,260
1,367
1,359
1,352
1,345
1,338
1,330
1,323
1,316
1,309
1,301
1,294
22,260
22,280
1,368
1,361
1,354
1,346
1,339
1,332
1,325
1,317
1,310
1,303
1,296
22,280
22,300
1,370
1,362
1,355
1,348
1,341
1,333
1,326
1,319
1,312
1,304
1,297
22,300
22,320
1,371
1,364
1,357
1,349
1,342
1,335
1,328
1,320
1,313
1,306
1,299
22,320
22,340
1,373
1,365
1,358
1,351
1,344
1,336
1,329
1,322
1,315
1,307
1,300
22,340
22,360
1,374
1,367
1,360
1,352
1,345
1,338
1,331
1,323
1,316
1,309
1,302
22,360
22,380
1,376
1,368
1,361
1,354
1,347
1,339
1,332
1,325
1,318
1,310
1,303
22,380
22,400
1,377
1,370
1,363
1,355
1,348
1,341
1,334
1,326
1,319
1,312
1,305
22,400
22,420
1,379
1,371
1,364
1,357
1,350
1,343
1,335
1,328
1,321
1,314
1,306
22,420
22,440
1,380
1,373
1,366
1,359
1,351
1,344
1,337
1,330
1,322
1,315
1,308
22,440
22,460
1,382
1,375
1,367
1,360
1,353
1,346
1,338
1,331
1,324
1,317
1,309
22,460
22,480
1,383
1,376
1,369
1,362
1,354
1,347
1,340
1,333
1,325
1,318
1,311
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-186
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
22,480
22,500
1,385
1,378
1,370
1,363
1,356
1,349
1,341
1,334
1,327
1,320
1,312
22,500
22,520
1,386
1,379
1,372
1,365
1,357
1,350
1,343
1,336
1,328
1,321
1,314
22,520
22,540
1,388
1,381
1,373
1,366
1,359
1,352
1,344
1,337
1,330
1,323
1,315
22,540
22,560
1,389
1,382
1,375
1,368
1,360
1,353
1,346
1,339
1,331
1,324
1,317
22,560
22,580
1,391
1,384
1,376
1,369
1,362
1,355
1,347
1,340
1,333
1,326
1,318
22,580
22,600
1,392
1,385
1,378
1,371
1,363
1,356
1,349
1,342
1,334
1,327
1,320
22,600
22,620
1,394
1,387
1,379
1,372
1,365
1,358
1,350
1,343
1,336
1,329
1,321
22,620
22,640
1,395
1,388
1,381
1,374
1,366
1,359
1,352
1,345
1,337
1,330
1,323
22,640
22,660
1,397
1,390
1,382
1,375
1,368
1,361
1,354
1,346
1,339
1,332
1,325
22,660
22,680
1,398
1,391
1,384
1,377
1,370
1,362
1,355
1,348
1,341
1,333
1,326
22,680
22,700
1,400
1,393
1,386
1,378
1,371
1,364
1,357
1,349
1,342
1,335
1,328
22,700
22,720
1,402
1,394
1,387
1,380
1,373
1,365
1,358
1,351
1,344
1,336
1,329
22,720
22,740
1,403
1,396
1,389
1,381
1,374
1,367
1,360
1,352
1,345
1,338
1,331
22,740
22,760
1,405
1,397
1,390
1,383
1,376
1,368
1,361
1,354
1,347
1,339
1,332
22,760
22,780
1,406
1,399
1,392
1,384
1,377
1,370
1,363
1,355
1,348
1,341
1,334
22,780
22,800
1,408
1,400
1,393
1,386
1,379
1,371
1,364
1,357
1,350
1,342
1,335
22,800
22,820
1,409
1,402
1,395
1,387
1,380
1,373
1,366
1,358
1,351
1,344
1,337
22,820
22,840
1,411
1,403
1,396
1,389
1,382
1,374
1,367
1,360
1,353
1,345
1,338
22,840
22,860
1,412
1,405
1,398
1,390
1,383
1,376
1,369
1,361
1,354
1,347
1,340
22,860
22,880
1,414
1,406
1,399
1,392
1,385
1,377
1,370
1,363
1,356
1,348
1,341
22,880
22,900
1,415
1,408
1,401
1,393
1,386
1,379
1,372
1,364
1,357
1,350
1,343
22,900
22,920
1,417
1,409
1,402
1,395
1,388
1,381
1,373
1,366
1,359
1,352
1,344
22,920
22,940
1,418
1,411
1,404
1,397
1,389
1,382
1,375
1,368
1,360
1,353
1,346
22,940
22,960
1,420
1,413
1,405
1,398
1,391
1,384
1,376
1,369
1,362
1,355
1,347
22,960
22,980
1,421
1,414
1,407
1,400
1,392
1,385
1,378
1,371
1,363
1,356
1,349
22,980
23,000
1,423
1,416
1,408
1,401
1,394
1,387
1,379
1,372
1,365
1,358
1,350
23,000
23,020
1,424
1,417
1,410
1,403
1,395
1,388
1,381
1,374
1,366
1,359
1,352
23,020
23,040
1,426
1,419
1,411
1,404
1,397
1,390
1,382
1,375
1,368
1,361
1,353
23,040
23,060
1,427
1,420
1,413
1,406
1,398
1,391
1,384
1,377
1,369
1,362
1,355
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-187
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
23,060
23,080
1,429
1,422
1,414
1,407
1,400
1,393
1,385
1,378
1,371
1,364
1,356
23,080
23,100
1,430
1,423
1,416
1,409
1,401
1,394
1,387
1,380
1,372
1,365
1,358
23,100
23,120
1,432
1,425
1,417
1,410
1,403
1,396
1,388
1,381
1,374
1,367
1,359
23,120
23,140
1,433
1,426
1,419
1,412
1,404
1,397
1,390
1,383
1,375
1,368
1,361
23,140
23,160
1,435
1,428
1,420
1,413
1,406
1,399
1,392
1,384
1,377
1,370
1,363
23,160
23,180
1,436
1,429
1,422
1,415
1,408
1,400
1,393
1,386
1,379
1,371
1,364
23,180
23,200
1,438
1,431
1,424
1,416
1,409
1,402
1,395
1,387
1,380
1,373
1,366
23,200
23,220
1,440
1,432
1,425
1,418
1,411
1,403
1,396
1,389
1,382
1,374
1,367
23,220
23,240
1,441
1,434
1,427
1,419
1,412
1,405
1,398
1,390
1,383
1,376
1,369
23,240
23,260
1,443
1,435
1,428
1,421
1,414
1,406
1,399
1,392
1,385
1,377
1,370
23,260
23,280
1,444
1,437
1,430
1,422
1,415
1,408
1,401
1,393
1,386
1,379
1,372
23,280
23,300
1,446
1,438
1,431
1,424
1,417
1,409
1,402
1,395
1,388
1,380
1,373
23,300
23,320
1,447
1,440
1,433
1,425
1,418
1,411
1,404
1,396
1,389
1,382
1,375
23,320
23,340
1,449
1,441
1,434
1,427
1,420
1,412
1,405
1,398
1,391
1,383
1,376
23,340
23,360
1,450
1,443
1,436
1,428
1,421
1,414
1,407
1,399
1,392
1,385
1,378
23,360
23,380
1,452
1,444
1,437
1,430
1,423
1,415
1,408
1,401
1,394
1,386
1,379
23,380
23,400
1,453
1,446
1,439
1,431
1,424
1,417
1,410
1,402
1,395
1,388
1,381
23,400
23,420
1,455
1,447
1,440
1,433
1,426
1,419
1,411
1,404
1,397
1,390
1,382
23,420
23,440
1,456
1,449
1,442
1,435
1,427
1,420
1,413
1,406
1,398
1,391
1,384
23,440
23,460
1,458
1,451
1,443
1,436
1,429
1,422
1,414
1,407
1,400
1,393
1,385
23,460
23,480
1,459
1,452
1,445
1,438
1,430
1,423
1,416
1,409
1,401
1,394
1,387
23,480
23,500
1,461
1,454
1,446
1,439
1,432
1,425
1,417
1,410
1,403
1,396
1,388
23,500
23,520
1,462
1,455
1,448
1,441
1,433
1,426
1,419
1,412
1,404
1,397
1,390
23,520
23,540
1,464
1,457
1,449
1,442
1,435
1,428
1,420
1,413
1,406
1,399
1,391
23,540
23,560
1,465
1,458
1,451
1,444
1,436
1,429
1,422
1,415
1,407
1,400
1,393
23,560
23,580
1,467
1,460
1,452
1,445
1,438
1,431
1,423
1,416
1,409
1,402
1,394
23,580
23,600
1,468
1,461
1,454
1,447
1,439
1,432
1,425
1,418
1,410
1,403
1,396
23,600
23,620
1,470
1,463
1,455
1,448
1,441
1,434
1,426
1,419
1,412
1,405
1,397
23,620
23,640
1,471
1,464
1,457
1,450
1,442
1,435
1,428
1,421
1,413
1,406
1,399
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-188
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
23,640
23,660
1,473
1,466
1,458
1,451
1,444
1,437
1,430
1,422
1,415
1,408
1,401
23,660
23,680
1,474
1,467
1,460
1,453
1,446
1,438
1,431
1,424
1,417
1,409
1,402
23,680
23,700
1,476
1,469
1,462
1,454
1,447
1,440
1,433
1,425
1,418
1,411
1,404
23,700
23,720
1,478
1,470
1,463
1,456
1,449
1,441
1,434
1,427
1,420
1,412
1,405
23,720
23,740
1,479
1,472
1,465
1,457
1,450
1,443
1,436
1,428
1,421
1,414
1,407
23,740
23,760
1,481
1,473
1,466
1,459
1,452
1,444
1,437
1,430
1,423
1,415
1,408
23,760
23,780
1,482
1,475
1,468
1,460
1,453
1,446
1,439
1,431
1,424
1,417
1,410
23,780
23,800
1,484
1,476
1,469
1,462
1,455
1,447
1,440
1,433
1,426
1,418
1,411
23,800
23,820
1,485
1,478
1,471
1,463
1,456
1,449
1,442
1,434
1,427
1,420
1,413
23,820
23,840
1,487
1,479
1,472
1,465
1,458
1,450
1,443
1,436
1,429
1,421
1,414
23,840
23,860
1,488
1,481
1,474
1,466
1,459
1,452
1,445
1,437
1,430
1,423
1,416
23,860
23,880
1,490
1,482
1,475
1,468
1,461
1,453
1,446
1,439
1,432
1,424
1,417
23,880
23,900
1,491
1,484
1,477
1,469
1,462
1,455
1,448
1,440
1,433
1,426
1,419
23,900
23,920
1,493
1,485
1,478
1,471
1,464
1,457
1,449
1,442
1,435
1,428
1,420
23,920
23,940
1,494
1,487
1,480
1,473
1,465
1,458
1,451
1,444
1,436
1,429
1,422
23,940
23,960
1,496
1,489
1,481
1,474
1,467
1,460
1,452
1,445
1,438
1,431
1,423
23,960
23,980
1,497
1,490
1,483
1,476
1,468
1,461
1,454
1,447
1,439
1,432
1,425
23,980
24,000
1,499
1,492
1,484
1,477
1,470
1,463
1,455
1,448
1,441
1,434
1,426
24,000
24,020
1,500
1,493
1,486
1,479
1,471
1,464
1,457
1,450
1,442
1,435
1,428
24,020
24,040
1,502
1,495
1,487
1,480
1,473
1,466
1,458
1,451
1,444
1,437
1,429
24,040
24,060
1,503
1,496
1,489
1,482
1,474
1,467
1,460
1,453
1,445
1,438
1,431
24,060
24,080
1,505
1,498
1,490
1,483
1,476
1,469
1,461
1,454
1,447
1,440
1,432
24,080
24,100
1,506
1,499
1,492
1,485
1,477
1,470
1,463
1,456
1,448
1,441
1,434
24,100
24,120
1,508
1,501
1,493
1,486
1,479
1,472
1,464
1,457
1,450
1,443
1,435
24,120
24,140
1,509
1,502
1,495
1,488
1,480
1,473
1,466
1,459
1,451
1,444
1,437
24,140
24,160
1,511
1,504
1,496
1,489
1,482
1,475
1,468
1,460
1,453
1,446
1,439
24,160
24,180
1,512
1,505
1,498
1,491
1,484
1,476
1,469
1,462
1,455
1,447
1,440
24,180
24,200
1,514
1,507
1,500
1,492
1,485
1,478
1,471
1,463
1,456
1,449
1,442
24,200
24,220
1,516
1,508
1,501
1,494
1,487
1,479
1,472
1,465
1,458
1,450
1,443
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-189
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
24,220
24,240
1,517
1,510
1,503
1,495
1,488
1,481
1,474
1,466
1,459
1,452
1,445
24,240
24,260
1,519
1,511
1,504
1,497
1,490
1,482
1,475
1,468
1,461
1,453
1,446
24,260
24,280
1,520
1,513
1,506
1,498
1,491
1,484
1,477
1,469
1,462
1,455
1,448
24,280
24,300
1,522
1,514
1,507
1,500
1,493
1,485
1,478
1,471
1,464
1,456
1,449
24,300
24,320
1,523
1,516
1,509
1,501
1,494
1,487
1,480
1,472
1,465
1,458
1,451
24,320
24,340
1,525
1,517
1,510
1,503
1,496
1,488
1,481
1,474
1,467
1,459
1,452
24,340
24,360
1,526
1,519
1,512
1,504
1,497
1,490
1,483
1,475
1,468
1,461
1,454
24,360
24,380
1,528
1,520
1,513
1,506
1,499
1,491
1,484
1,477
1,470
1,462
1,455
24,380
24,400
1,529
1,522
1,515
1,507
1,500
1,493
1,486
1,478
1,471
1,464
1,457
24,400
24,420
1,531
1,523
1,516
1,509
1,502
1,495
1,487
1,480
1,473
1,466
1,458
24,420
24,440
1,532
1,525
1,518
1,511
1,503
1,496
1,489
1,482
1,474
1,467
1,460
24,440
24,460
1,534
1,527
1,519
1,512
1,505
1,498
1,490
1,483
1,476
1,469
1,461
24,460
24,480
1,535
1,528
1,521
1,514
1,506
1,499
1,492
1,485
1,477
1,470
1,463
24,480
24,500
1,537
1,530
1,522
1,515
1,508
1,501
1,493
1,486
1,479
1,472
1,464
24,500
24,520
1,538
1,531
1,524
1,517
1,509
1,502
1,495
1,488
1,480
1,473
1,466
24,520
24,540
1,540
1,533
1,525
1,518
1,511
1,504
1,496
1,489
1,482
1,475
1,467
24,540
24,560
1,541
1,534
1,527
1,520
1,512
1,505
1,498
1,491
1,483
1,476
1,469
24,560
24,580
1,543
1,536
1,528
1,521
1,514
1,507
1,499
1,492
1,485
1,478
1,470
24,580
24,600
1,544
1,537
1,530
1,523
1,515
1,508
1,501
1,494
1,486
1,479
1,472
24,600
24,620
1,546
1,539
1,531
1,524
1,517
1,510
1,502
1,495
1,488
1,481
1,473
24,620
24,640
1,547
1,540
1,533
1,526
1,518
1,511
1,504
1,497
1,489
1,482
1,475
24,640
24,660
1,549
1,542
1,534
1,527
1,520
1,513
1,506
1,498
1,491
1,484
1,477
24,660
24,680
1,550
1,543
1,536
1,529
1,522
1,514
1,507
1,500
1,493
1,485
1,478
24,680
24,700
1,552
1,545
1,538
1,530
1,523
1,516
1,509
1,501
1,494
1,487
1,480
24,700
24,720
1,554
1,546
1,539
1,532
1,525
1,517
1,510
1,503
1,496
1,488
1,481
24,720
24,740
1,555
1,548
1,541
1,533
1,526
1,519
1,512
1,504
1,497
1,490
1,483
24,740
24,760
1,557
1,549
1,542
1,535
1,528
1,520
1,513
1,506
1,499
1,491
1,484
24,760
24,780
1,558
1,551
1,544
1,536
1,529
1,522
1,515
1,507
1,500
1,493
1,486
24,780
24,800
1,560
1,552
1,545
1,538
1,531
1,523
1,516
1,509
1,502
1,494
1,487
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-190
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
24,800
24,820
1,561
1,554
1,547
1,539
1,532
1,525
1,518
1,510
1,503
1,496
1,489
24,820
24,840
1,563
1,555
1,548
1,541
1,534
1,526
1,519
1,512
1,505
1,497
1,490
24,840
24,860
1,564
1,557
1,550
1,542
1,535
1,528
1,521
1,513
1,506
1,499
1,492
24,860
24,880
1,566
1,558
1,551
1,544
1,537
1,529
1,522
1,515
1,508
1,500
1,493
24,880
24,900
1,567
1,560
1,553
1,545
1,538
1,531
1,524
1,516
1,509
1,502
1,495
24,900
24,920
1,569
1,561
1,554
1,547
1,540
1,533
1,525
1,518
1,511
1,504
1,496
24,920
24,940
1,570
1,563
1,556
1,549
1,541
1,534
1,527
1,520
1,512
1,505
1,498
24,940
24,960
1,572
1,565
1,557
1,550
1,543
1,536
1,528
1,521
1,514
1,507
1,499
24,960
24,980
1,573
1,566
1,559
1,552
1,544
1,537
1,530
1,523
1,515
1,508
1,501
24,980
25,000
1,575
1,568
1,560
1,553
1,546
1,539
1,531
1,524
1,517
1,510
1,502
25,000
25,020
1,576
1,569
1,562
1,555
1,547
1,540
1,533
1,526
1,518
1,511
1,504
25,020
25,040
1,578
1,571
1,563
1,556
1,549
1,542
1,534
1,527
1,520
1,513
1,505
25,040
25,060
1,579
1,572
1,565
1,558
1,550
1,543
1,536
1,529
1,521
1,514
1,507
25,060
25,080
1,581
1,574
1,566
1,559
1,552
1,545
1,537
1,530
1,523
1,516
1,508
25,080
25,100
1,582
1,575
1,568
1,561
1,553
1,546
1,539
1,532
1,524
1,517
1,510
25,100
25,120
1,584
1,577
1,569
1,562
1,555
1,548
1,540
1,533
1,526
1,519
1,511
25,120
25,140
1,585
1,578
1,571
1,564
1,556
1,549
1,542
1,535
1,527
1,520
1,513
25,140
25,160
1,587
1,580
1,572
1,565
1,558
1,551
1,544
1,536
1,529
1,522
1,515
25,160
25,180
1,588
1,581
1,574
1,567
1,560
1,552
1,545
1,538
1,531
1,523
1,516
25,180
25,200
1,590
1,583
1,576
1,568
1,561
1,554
1,547
1,539
1,532
1,525
1,518
25,200
25,220
1,592
1,584
1,577
1,570
1,563
1,555
1,548
1,541
1,534
1,526
1,519
25,220
25,240
1,593
1,586
1,579
1,571
1,564
1,557
1,550
1,542
1,535
1,528
1,521
25,240
25,260
1,595
1,587
1,580
1,573
1,566
1,558
1,551
1,544
1,537
1,529
1,522
25,260
25,280
1,596
1,589
1,582
1,574
1,567
1,560
1,553
1,545
1,538
1,531
1,524
25,280
25,300
1,598
1,590
1,583
1,576
1,569
1,561
1,554
1,547
1,540
1,532
1,525
25,300
25,320
1,599
1,592
1,585
1,577
1,570
1,563
1,556
1,548
1,541
1,534
1,527
25,320
25,340
1,601
1,593
1,586
1,579
1,572
1,564
1,557
1,550
1,543
1,535
1,528
25,340
25,360
1,602
1,595
1,588
1,580
1,573
1,566
1,559
1,551
1,544
1,537
1,530
25,360
25,380
1,604
1,596
1,589
1,582
1,575
1,567
1,560
1,553
1,546
1,538
1,531
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-191
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
25,380
25,400
1,605
1,598
1,591
1,583
1,576
1,569
1,562
1,554
1,547
1,540
1,533
25,400
25,420
1,607
1,599
1,592
1,585
1,578
1,571
1,563
1,556
1,549
1,542
1,534
25,420
25,440
1,608
1,601
1,594
1,587
1,579
1,572
1,565
1,558
1,550
1,543
1,536
25,440
25,460
1,610
1,603
1,595
1,588
1,581
1,574
1,566
1,559
1,552
1,545
1,537
25,460
25,480
1,611
1,604
1,597
1,590
1,582
1,575
1,568
1,561
1,553
1,546
1,539
25,480
25,500
1,613
1,606
1,598
1,591
1,584
1,577
1,569
1,562
1,555
1,548
1,540
25,500
25,520
1,614
1,607
1,600
1,593
1,585
1,578
1,571
1,564
1,556
1,549
1,542
25,520
25,540
1,616
1,609
1,601
1,594
1,587
1,580
1,572
1,565
1,558
1,551
1,543
25,540
25,560
1,617
1,610
1,603
1,596
1,588
1,581
1,574
1,567
1,559
1,552
1,545
25,560
25,580
1,619
1,612
1,604
1,597
1,590
1,583
1,575
1,568
1,561
1,554
1,546
25,580
25,600
1,620
1,613
1,606
1,599
1,591
1,584
1,577
1,570
1,562
1,555
1,548
25,600
25,620
1,622
1,615
1,607
1,600
1,593
1,586
1,578
1,571
1,564
1,557
1,549
25,620
25,640
1,623
1,616
1,609
1,602
1,594
1,587
1,580
1,573
1,565
1,558
1,551
25,640
25,660
1,625
1,618
1,610
1,603
1,596
1,589
1,582
1,574
1,567
1,560
1,553
25,660
25,680
1,626
1,619
1,612
1,605
1,598
1,590
1,583
1,576
1,569
1,561
1,554
25,680
25,700
1,628
1,621
1,614
1,606
1,599
1,592
1,585
1,577
1,570
1,563
1,556
25,700
25,720
1,630
1,622
1,615
1,608
1,601
1,593
1,586
1,579
1,572
1,564
1,557
25,720
25,740
1,631
1,624
1,617
1,609
1,602
1,595
1,588
1,580
1,573
1,566
1,559
25,740
25,760
1,633
1,625
1,618
1,611
1,604
1,596
1,589
1,582
1,575
1,567
1,560
25,760
25,780
1,634
1,627
1,620
1,612
1,605
1,598
1,591
1,583
1,576
1,569
1,562
25,780
25,800
1,636
1,628
1,621
1,614
1,607
1,599
1,592
1,585
1,578
1,570
1,563
25,800
25,820
1,637
1,630
1,623
1,615
1,608
1,601
1,594
1,586
1,579
1,572
1,565
25,820
25,840
1,639
1,631
1,624
1,617
1,610
1,602
1,595
1,588
1,581
1,573
1,566
25,840
25,860
1,640
1,633
1,626
1,618
1,611
1,604
1,597
1,589
1,582
1,575
1,568
25,860
25,880
1,642
1,634
1,627
1,620
1,613
1,605
1,598
1,591
1,584
1,576
1,569
25,880
25,900
1,643
1,636
1,629
1,621
1,614
1,607
1,600
1,592
1,585
1,578
1,571
25,900
25,920
1,645
1,637
1,630
1,623
1,616
1,609
1,601
1,594
1,587
1,580
1,572
25,920
25,940
1,646
1,639
1,632
1,625
1,617
1,610
1,603
1,596
1,588
1,581
1,574
25,940
25,960
1,648
1,641
1,633
1,626
1,619
1,612
1,604
1,597
1,590
1,583
1,575
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-192
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
25,960
25,980
1,649
1,642
1,635
1,628
1,620
1,613
1,606
1,599
1,591
1,584
1,577
25,980
26,000
1,651
1,644
1,636
1,629
1,622
1,615
1,607
1,600
1,593
1,586
1,578
26,000
26,020
1,652
1,645
1,638
1,631
1,623
1,616
1,609
1,602
1,594
1,587
1,580
26,020
26,040
1,654
1,647
1,639
1,632
1,625
1,618
1,610
1,603
1,596
1,589
1,581
26,040
26,060
1,655
1,648
1,641
1,634
1,626
1,619
1,612
1,605
1,597
1,590
1,583
26,060
26,080
1,657
1,650
1,642
1,635
1,628
1,621
1,613
1,606
1,599
1,592
1,584
26,080
26,100
1,658
1,651
1,644
1,637
1,629
1,622
1,615
1,608
1,600
1,593
1,586
26,100
26,120
1,660
1,653
1,645
1,638
1,631
1,624
1,616
1,609
1,602
1,595
1,587
26,120
26,140
1,661
1,654
1,647
1,640
1,632
1,625
1,618
1,611
1,603
1,596
1,589
26,140
26,160
1,663
1,656
1,648
1,641
1,634
1,627
1,620
1,612
1,605
1,598
1,591
26,160
26,180
1,664
1,657
1,650
1,643
1,636
1,628
1,621
1,614
1,607
1,599
1,592
26,180
26,200
1,666
1,659
1,652
1,644
1,637
1,630
1,623
1,615
1,608
1,601
1,594
26,200
26,220
1,668
1,660
1,653
1,646
1,639
1,631
1,624
1,617
1,610
1,602
1,595
26,220
26,240
1,669
1,662
1,655
1,647
1,640
1,633
1,626
1,618
1,611
1,604
1,597
26,240
26,260
1,671
1,663
1,656
1,649
1,642
1,634
1,627
1,620
1,613
1,605
1,598
26,260
26,280
1,672
1,665
1,658
1,650
1,643
1,636
1,629
1,621
1,614
1,607
1,600
26,280
26,300
1,674
1,666
1,659
1,652
1,645
1,637
1,630
1,623
1,616
1,608
1,601
26,300
26,320
1,675
1,668
1,661
1,653
1,646
1,639
1,632
1,624
1,617
1,610
1,603
26,320
26,340
1,677
1,669
1,662
1,655
1,648
1,640
1,633
1,626
1,619
1,611
1,604
26,340
26,360
1,678
1,671
1,664
1,656
1,649
1,642
1,635
1,627
1,620
1,613
1,606
26,360
26,380
1,680
1,672
1,665
1,658
1,651
1,643
1,636
1,629
1,622
1,614
1,607
26,380
26,400
1,681
1,674
1,667
1,659
1,652
1,645
1,638
1,630
1,623
1,616
1,609
26,400
26,420
1,683
1,675
1,668
1,661
1,654
1,647
1,639
1,632
1,625
1,618
1,610
26,420
26,440
1,684
1,677
1,670
1,663
1,655
1,648
1,641
1,634
1,626
1,619
1,612
26,440
26,460
1,686
1,679
1,671
1,664
1,657
1,650
1,642
1,635
1,628
1,621
1,613
26,460
26,480
1,687
1,680
1,673
1,666
1,658
1,651
1,644
1,637
1,629
1,622
1,615
26,480
26,500
1,689
1,682
1,674
1,667
1,660
1,653
1,645
1,638
1,631
1,624
1,616
26,500
26,520
1,690
1,683
1,676
1,669
1,661
1,654
1,647
1,640
1,632
1,625
1,618
26,520
26,540
1,692
1,685
1,677
1,670
1,663
1,656
1,648
1,641
1,634
1,627
1,619
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-193
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
26,540
26,560
1,693
1,686
1,679
1,672
1,664
1,657
1,650
1,643
1,635
1,628
1,621
26,560
26,580
1,695
1,688
1,680
1,673
1,666
1,659
1,651
1,644
1,637
1,630
1,622
26,580
26,600
1,696
1,689
1,682
1,675
1,667
1,660
1,653
1,646
1,638
1,631
1,624
26,600
26,620
1,698
1,691
1,683
1,676
1,669
1,662
1,654
1,647
1,640
1,633
1,625
26,620
26,640
1,699
1,692
1,685
1,678
1,670
1,663
1,656
1,649
1,641
1,634
1,627
26,640
26,660
1,701
1,694
1,686
1,679
1,672
1,665
1,658
1,650
1,643
1,636
1,629
26,660
26,680
1,702
1,695
1,688
1,681
1,674
1,666
1,659
1,652
1,645
1,637
1,630
26,680
26,700
1,704
1,697
1,690
1,682
1,675
1,668
1,661
1,653
1,646
1,639
1,632
26,700
26,720
1,706
1,698
1,691
1,684
1,677
1,669
1,662
1,655
1,648
1,640
1,633
26,720
26,740
1,707
1,700
1,693
1,685
1,678
1,671
1,664
1,656
1,649
1,642
1,635
26,740
26,760
1,709
1,701
1,694
1,687
1,680
1,672
1,665
1,658
1,651
1,643
1,636
26,760
26,780
1,710
1,703
1,696
1,688
1,681
1,674
1,667
1,659
1,652
1,645
1,638
26,780
26,800
1,712
1,704
1,697
1,690
1,683
1,675
1,668
1,661
1,654
1,646
1,639
26,800
26,820
1,713
1,706
1,699
1,691
1,684
1,677
1,670
1,662
1,655
1,648
1,641
26,820
26,840
1,715
1,707
1,700
1,693
1,686
1,678
1,671
1,664
1,657
1,649
1,642
26,840
26,860
1,716
1,709
1,702
1,694
1,687
1,680
1,673
1,665
1,658
1,651
1,644
26,860
26,880
1,718
1,710
1,703
1,696
1,689
1,681
1,674
1,667
1,660
1,652
1,645
26,880
26,900
1,719
1,712
1,705
1,697
1,690
1,683
1,676
1,668
1,661
1,654
1,647
26,900
26,920
1,721
1,713
1,706
1,699
1,692
1,685
1,677
1,670
1,663
1,656
1,648
26,920
26,940
1,722
1,715
1,708
1,701
1,693
1,686
1,679
1,672
1,664
1,657
1,650
26,940
26,960
1,724
1,717
1,709
1,702
1,695
1,688
1,680
1,673
1,666
1,659
1,651
26,960
26,980
1,725
1,718
1,711
1,704
1,696
1,689
1,682
1,675
1,667
1,660
1,653
26,980
27,000
1,727
1,720
1,712
1,705
1,698
1,691
1,683
1,676
1,669
1,662
1,654
27,000
27,020
1,728
1,721
1,714
1,707
1,699
1,692
1,685
1,678
1,670
1,663
1,656
27,020
27,040
1,730
1,723
1,715
1,708
1,701
1,694
1,686
1,679
1,672
1,665
1,657
27,040
27,060
1,731
1,724
1,717
1,710
1,702
1,695
1,688
1,681
1,673
1,666
1,659
27,060
27,080
1,733
1,726
1,718
1,711
1,704
1,697
1,689
1,682
1,675
1,668
1,660
27,080
27,100
1,734
1,727
1,720
1,713
1,705
1,698
1,691
1,684
1,676
1,669
1,662
27,100
27,120
1,736
1,729
1,721
1,714
1,707
1,700
1,692
1,685
1,678
1,671
1,663
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-194
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
27,120
27,140
1,737
1,730
1,723
1,716
1,708
1,701
1,694
1,687
1,679
1,672
1,665
27,140
27,160
1,739
1,732
1,724
1,717
1,710
1,703
1,696
1,688
1,681
1,674
1,667
27,160
27,180
1,740
1,733
1,726
1,719
1,712
1,704
1,697
1,690
1,683
1,675
1,668
27,180
27,200
1,742
1,735
1,728
1,720
1,713
1,706
1,699
1,691
1,684
1,677
1,670
27,200
27,220
1,744
1,736
1,729
1,722
1,715
1,707
1,700
1,693
1,686
1,678
1,671
27,220
27,240
1,745
1,738
1,731
1,723
1,716
1,709
1,702
1,694
1,687
1,680
1,673
27,240
27,260
1,747
1,739
1,732
1,725
1,718
1,710
1,703
1,696
1,689
1,681
1,674
27,260
27,280
1,748
1,741
1,734
1,726
1,719
1,712
1,705
1,697
1,690
1,683
1,676
27,280
27,300
1,750
1,742
1,735
1,728
1,721
1,713
1,706
1,699
1,692
1,684
1,677
27,300
27,320
1,751
1,744
1,737
1,729
1,722
1,715
1,708
1,700
1,693
1,686
1,679
27,320
27,340
1,753
1,745
1,738
1,731
1,724
1,716
1,709
1,702
1,695
1,687
1,680
27,340
27,360
1,754
1,747
1,740
1,732
1,725
1,718
1,711
1,703
1,696
1,689
1,682
27,360
27,380
1,756
1,748
1,741
1,734
1,727
1,719
1,712
1,705
1,698
1,690
1,683
27,380
27,400
1,757
1,750
1,743
1,735
1,728
1,721
1,714
1,706
1,699
1,692
1,685
27,400
27,420
1,759
1,751
1,744
1,737
1,730
1,723
1,715
1,708
1,701
1,694
1,686
27,420
27,440
1,760
1,753
1,746
1,739
1,731
1,724
1,717
1,710
1,702
1,695
1,688
27,440
27,460
1,762
1,755
1,747
1,740
1,733
1,726
1,718
1,711
1,704
1,697
1,689
27,460
27,480
1,763
1,756
1,749
1,742
1,734
1,727
1,720
1,713
1,705
1,698
1,691
27,480
27,500
1,765
1,758
1,750
1,743
1,736
1,729
1,721
1,714
1,707
1,700
1,692
27,500
27,520
1,766
1,759
1,752
1,745
1,737
1,730
1,723
1,716
1,708
1,701
1,694
27,520
27,540
1,768
1,761
1,753
1,746
1,739
1,732
1,724
1,717
1,710
1,703
1,695
27,540
27,560
1,769
1,762
1,755
1,748
1,740
1,733
1,726
1,719
1,711
1,704
1,697
27,560
27,580
1,771
1,764
1,756
1,749
1,742
1,735
1,727
1,720
1,713
1,706
1,698
27,580
27,600
1,772
1,765
1,758
1,751
1,743
1,736
1,729
1,722
1,714
1,707
1,700
27,600
27,620
1,774
1,767
1,759
1,752
1,745
1,738
1,730
1,723
1,716
1,709
1,701
27,620
27,640
1,775
1,768
1,761
1,754
1,746
1,739
1,732
1,725
1,717
1,710
1,703
27,640
27,660
1,777
1,770
1,762
1,755
1,748
1,741
1,734
1,726
1,719
1,712
1,705
27,660
27,680
1,778
1,771
1,764
1,757
1,750
1,742
1,735
1,728
1,721
1,713
1,706
27,680
27,700
1,780
1,773
1,766
1,758
1,751
1,744
1,737
1,729
1,722
1,715
1,708
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-195
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
27,700
27,720
1,782
1,774
1,767
1,760
1,753
1,745
1,738
1,731
1,724
1,716
1,709
27,720
27,740
1,783
1,776
1,769
1,761
1,754
1,747
1,740
1,732
1,725
1,718
1,711
27,740
27,760
1,785
1,777
1,770
1,763
1,756
1,748
1,741
1,734
1,727
1,719
1,712
27,760
27,780
1,786
1,779
1,772
1,764
1,757
1,750
1,743
1,735
1,728
1,721
1,714
27,780
27,800
1,788
1,780
1,773
1,766
1,759
1,751
1,744
1,737
1,730
1,722
1,715
27,800
27,820
1,789
1,782
1,775
1,767
1,760
1,753
1,746
1,738
1,731
1,724
1,717
27,820
27,840
1,791
1,783
1,776
1,769
1,762
1,754
1,747
1,740
1,733
1,725
1,718
27,840
27,860
1,792
1,785
1,778
1,770
1,763
1,756
1,749
1,741
1,734
1,727
1,720
27,860
27,880
1,794
1,786
1,779
1,772
1,765
1,757
1,750
1,743
1,736
1,728
1,721
27,880
27,900
1,795
1,788
1,781
1,773
1,766
1,759
1,752
1,744
1,737
1,730
1,723
27,900
27,920
1,797
1,789
1,782
1,775
1,768
1,761
1,753
1,746
1,739
1,732
1,724
27,920
27,940
1,798
1,791
1,784
1,777
1,769
1,762
1,755
1,748
1,740
1,733
1,726
27,940
27,960
1,800
1,793
1,785
1,778
1,771
1,764
1,756
1,749
1,742
1,735
1,727
27,960
27,980
1,801
1,794
1,787
1,780
1,772
1,765
1,758
1,751
1,743
1,736
1,729
27,980
28,000
1,803
1,796
1,788
1,781
1,774
1,767
1,759
1,752
1,745
1,738
1,730
28,000
28,020
1,804
1,797
1,790
1,783
1,775
1,768
1,761
1,754
1,746
1,739
1,732
28,020
28,040
1,806
1,799
1,791
1,784
1,777
1,770
1,762
1,755
1,748
1,741
1,733
28,040
28,060
1,807
1,800
1,793
1,786
1,778
1,771
1,764
1,757
1,749
1,742
1,735
28,060
28,080
1,809
1,802
1,794
1,787
1,780
1,773
1,765
1,758
1,751
1,744
1,736
28,080
28,100
1,810
1,803
1,796
1,789
1,781
1,774
1,767
1,760
1,752
1,745
1,738
28,100
28,120
1,812
1,805
1,797
1,790
1,783
1,776
1,768
1,761
1,754
1,747
1,739
28,120
28,140
1,813
1,806
1,799
1,792
1,784
1,777
1,770
1,763
1,755
1,748
1,741
28,140
28,160
1,815
1,808
1,800
1,793
1,786
1,779
1,772
1,764
1,757
1,750
1,743
28,160
28,180
1,816
1,809
1,802
1,795
1,788
1,780
1,773
1,766
1,759
1,751
1,744
28,180
28,200
1,818
1,811
1,804
1,796
1,789
1,782
1,775
1,767
1,760
1,753
1,746
28,200
28,220
1,820
1,812
1,805
1,798
1,791
1,783
1,776
1,769
1,762
1,754
1,747
28,220
28,240
1,821
1,814
1,807
1,799
1,792
1,785
1,778
1,770
1,763
1,756
1,749
28,240
28,260
1,823
1,815
1,808
1,801
1,794
1,786
1,779
1,772
1,765
1,757
1,750
28,260
28,280
1,824
1,817
1,810
1,802
1,795
1,788
1,781
1,773
1,766
1,759
1,752
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-196
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
28,280
28,300
1,826
1,818
1,811
1,804
1,797
1,789
1,782
1,775
1,768
1,760
1,753
28,300
28,320
1,827
1,820
1,813
1,805
1,798
1,791
1,784
1,776
1,769
1,762
1,755
28,320
28,340
1,829
1,821
1,814
1,807
1,800
1,792
1,785
1,778
1,771
1,763
1,756
28,340
28,360
1,830
1,823
1,816
1,808
1,801
1,794
1,787
1,779
1,772
1,765
1,758
28,360
28,380
1,832
1,824
1,817
1,810
1,803
1,795
1,788
1,781
1,774
1,766
1,759
28,380
28,400
1,833
1,826
1,819
1,811
1,804
1,797
1,790
1,782
1,775
1,768
1,761
28,400
28,420
1,835
1,827
1,820
1,813
1,806
1,799
1,791
1,784
1,777
1,770
1,762
28,420
28,440
1,836
1,829
1,822
1,815
1,807
1,800
1,793
1,786
1,778
1,771
1,764
28,440
28,460
1,838
1,831
1,823
1,816
1,809
1,802
1,794
1,787
1,780
1,773
1,765
28,460
28,480
1,839
1,832
1,825
1,818
1,810
1,803
1,796
1,789
1,781
1,774
1,767
28,480
28,500
1,841
1,834
1,826
1,819
1,812
1,805
1,797
1,790
1,783
1,776
1,768
28,500
28,520
1,842
1,835
1,828
1,821
1,813
1,806
1,799
1,792
1,784
1,777
1,770
28,520
28,540
1,844
1,837
1,829
1,822
1,815
1,808
1,800
1,793
1,786
1,779
1,771
28,540
28,560
1,845
1,838
1,831
1,824
1,816
1,809
1,802
1,795
1,787
1,780
1,773
28,560
28,580
1,847
1,840
1,832
1,825
1,818
1,811
1,803
1,796
1,789
1,782
1,774
28,580
28,600
1,848
1,841
1,834
1,827
1,819
1,812
1,805
1,798
1,790
1,783
1,776
28,600
28,620
1,850
1,843
1,835
1,828
1,821
1,814
1,806
1,799
1,792
1,785
1,777
28,620
28,640
1,851
1,844
1,837
1,830
1,822
1,815
1,808
1,801
1,793
1,786
1,779
28,640
28,660
1,853
1,846
1,838
1,831
1,824
1,817
1,810
1,802
1,795
1,788
1,781
28,660
28,680
1,854
1,847
1,840
1,833
1,826
1,818
1,811
1,804
1,797
1,789
1,782
28,680
28,700
1,856
1,849
1,842
1,834
1,827
1,820
1,813
1,805
1,798
1,791
1,784
28,700
28,720
1,858
1,850
1,843
1,836
1,829
1,821
1,814
1,807
1,800
1,792
1,785
28,720
28,740
1,859
1,852
1,845
1,837
1,830
1,823
1,816
1,808
1,801
1,794
1,787
28,740
28,760
1,861
1,853
1,846
1,839
1,832
1,824
1,817
1,810
1,803
1,795
1,788
28,760
28,780
1,862
1,855
1,848
1,840
1,833
1,826
1,819
1,811
1,804
1,797
1,790
28,780
28,800
1,864
1,856
1,849
1,842
1,835
1,827
1,820
1,813
1,806
1,798
1,791
28,800
28,820
1,865
1,858
1,851
1,843
1,836
1,829
1,822
1,814
1,807
1,800
1,793
28,820
28,840
1,867
1,859
1,852
1,845
1,838
1,830
1,823
1,816
1,809
1,801
1,794
28,840
28,860
1,868
1,861
1,854
1,846
1,839
1,832
1,825
1,817
1,810
1,803
1,796
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-197
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
28,860
28,880
1,870
1,862
1,855
1,848
1,841
1,833
1,826
1,819
1,812
1,804
1,797
28,880
28,900
1,871
1,864
1,857
1,849
1,842
1,835
1,828
1,820
1,813
1,806
1,799
28,900
28,920
1,873
1,865
1,858
1,851
1,844
1,837
1,829
1,822
1,815
1,808
1,800
28,920
28,940
1,874
1,867
1,860
1,853
1,845
1,838
1,831
1,824
1,816
1,809
1,802
28,940
28,960
1,876
1,869
1,861
1,854
1,847
1,840
1,832
1,825
1,818
1,811
1,803
28,960
28,980
1,877
1,870
1,863
1,856
1,848
1,841
1,834
1,827
1,819
1,812
1,805
28,980
29,000
1,879
1,872
1,864
1,857
1,850
1,843
1,835
1,828
1,821
1,814
1,806
29,000
29,020
1,880
1,873
1,866
1,859
1,851
1,844
1,837
1,830
1,822
1,815
1,808
29,020
29,040
1,882
1,875
1,867
1,860
1,853
1,846
1,838
1,831
1,824
1,817
1,809
29,040
29,060
1,883
1,876
1,869
1,862
1,854
1,847
1,840
1,833
1,825
1,818
1,811
29,060
29,080
1,885
1,878
1,870
1,863
1,856
1,849
1,841
1,834
1,827
1,820
1,812
29,080
29,100
1,886
1,879
1,872
1,865
1,857
1,850
1,843
1,836
1,828
1,821
1,814
29,100
29,120
1,888
1,881
1,873
1,866
1,859
1,852
1,844
1,837
1,830
1,823
1,815
29,120
29,140
1,889
1,882
1,875
1,868
1,860
1,853
1,846
1,839
1,831
1,824
1,817
29,140
29,160
1,891
1,884
1,876
1,869
1,862
1,855
1,848
1,840
1,833
1,826
1,819
29,160
29,180
1,892
1,885
1,878
1,871
1,864
1,856
1,849
1,842
1,835
1,827
1,820
29,180
29,200
1,894
1,887
1,880
1,872
1,865
1,858
1,851
1,843
1,836
1,829
1,822
29,200
29,220
1,896
1,888
1,881
1,874
1,867
1,859
1,852
1,845
1,838
1,830
1,823
29,220
29,240
1,897
1,890
1,883
1,875
1,868
1,861
1,854
1,846
1,839
1,832
1,825
29,240
29,260
1,899
1,891
1,884
1,877
1,870
1,862
1,855
1,848
1,841
1,833
1,826
29,260
29,280
1,900
1,893
1,886
1,878
1,871
1,864
1,857
1,849
1,842
1,835
1,828
29,280
29,300
1,902
1,894
1,887
1,880
1,873
1,865
1,858
1,851
1,844
1,836
1,829
29,300
29,320
1,903
1,896
1,889
1,881
1,874
1,867
1,860
1,852
1,845
1,838
1,831
29,320
29,340
1,905
1,897
1,890
1,883
1,876
1,868
1,861
1,854
1,847
1,839
1,832
29,340
29,360
1,906
1,899
1,892
1,884
1,877
1,870
1,863
1,855
1,848
1,841
1,834
29,360
29,380
1,908
1,900
1,893
1,886
1,879
1,871
1,864
1,857
1,850
1,842
1,835
29,380
29,400
1,909
1,902
1,895
1,887
1,880
1,873
1,866
1,858
1,851
1,844
1,837
29,400
29,420
1,911
1,903
1,896
1,889
1,882
1,875
1,867
1,860
1,853
1,846
1,838
29,420
29,440
1,912
1,905
1,898
1,891
1,883
1,876
1,869
1,862
1,854
1,847
1,840
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-198
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
29,440
29,460
1,914
1,907
1,899
1,892
1,885
1,878
1,870
1,863
1,856
1,849
1,841
29,460
29,480
1,915
1,908
1,901
1,894
1,886
1,879
1,872
1,865
1,857
1,850
1,843
29,480
29,500
1,917
1,910
1,902
1,895
1,888
1,881
1,873
1,866
1,859
1,852
1,844
29,500
29,520
1,918
1,911
1,904
1,897
1,889
1,882
1,875
1,868
1,860
1,853
1,846
29,520
29,540
1,920
1,913
1,905
1,898
1,891
1,884
1,876
1,869
1,862
1,855
1,847
29,540
29,560
1,921
1,914
1,907
1,900
1,892
1,885
1,878
1,871
1,863
1,856
1,849
29,560
29,580
1,923
1,916
1,908
1,901
1,894
1,887
1,879
1,872
1,865
1,858
1,850
29,580
29,600
1,924
1,917
1,910
1,903
1,895
1,888
1,881
1,874
1,866
1,859
1,852
29,600
29,620
1,926
1,919
1,911
1,904
1,897
1,890
1,882
1,875
1,868
1,861
1,853
29,620
29,640
1,928
1,920
1,913
1,906
1,898
1,891
1,884
1,877
1,869
1,862
1,855
29,640
29,660
1,929
1,922
1,914
1,907
1,900
1,893
1,886
1,878
1,871
1,864
1,857
29,660
29,680
1,931
1,923
1,916
1,909
1,902
1,894
1,887
1,880
1,873
1,865
1,858
29,680
29,700
1,932
1,925
1,918
1,910
1,903
1,896
1,889
1,881
1,874
1,867
1,860
29,700
29,720
1,934
1,926
1,919
1,912
1,905
1,897
1,890
1,883
1,876
1,868
1,861
29,720
29,740
1,935
1,928
1,921
1,913
1,906
1,899
1,892
1,884
1,877
1,870
1,863
29,740
29,760
1,937
1,930
1,922
1,915
1,908
1,900
1,893
1,886
1,879
1,871
1,864
29,760
29,780
1,939
1,931
1,924
1,916
1,909
1,902
1,895
1,887
1,880
1,873
1,866
29,780
29,800
1,940
1,933
1,925
1,918
1,911
1,903
1,896
1,889
1,882
1,874
1,867
29,800
29,820
1,942
1,934
1,927
1,919
1,912
1,905
1,898
1,890
1,883
1,876
1,869
29,820
29,840
1,943
1,936
1,928
1,921
1,914
1,906
1,899
1,892
1,885
1,877
1,870
29,840
29,860
1,945
1,937
1,930
1,922
1,915
1,908
1,901
1,893
1,886
1,879
1,872
29,860
29,880
1,947
1,939
1,931
1,924
1,917
1,909
1,902
1,895
1,888
1,880
1,873
29,880
29,900
1,948
1,941
1,933
1,926
1,918
1,911
1,904
1,896
1,889
1,882
1,875
29,900
29,920
1,950
1,942
1,935
1,927
1,920
1,913
1,905
1,898
1,891
1,884
1,876
29,920
29,940
1,951
1,944
1,936
1,929
1,921
1,914
1,907
1,900
1,892
1,885
1,878
29,940
29,960
1,953
1,945
1,938
1,930
1,923
1,916
1,908
1,901
1,894
1,887
1,879
29,960
29,980
1,954
1,947
1,939
1,932
1,924
1,917
1,910
1,903
1,895
1,888
1,881
29,980
30,000
1,956
1,948
1,941
1,933
1,926
1,919
1,911
1,904
1,897
1,890
1,882
30,000
30,020
1,958
1,950
1,943
1,935
1,927
1,920
1,913
1,906
1,898
1,891
1,884
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-199
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
30,020
30,040
1,959
1,952
1,944
1,937
1,929
1,922
1,914
1,907
1,900
1,893
1,885
30,040
30,060
1,961
1,953
1,946
1,938
1,931
1,923
1,916
1,909
1,901
1,894
1,887
30,060
30,080
1,962
1,955
1,947
1,940
1,932
1,925
1,917
1,910
1,903
1,896
1,888
30,080
30,100
1,964
1,956
1,949
1,941
1,934
1,926
1,919
1,912
1,904
1,897
1,890
30,100
30,120
1,965
1,958
1,950
1,943
1,935
1,928
1,920
1,913
1,906
1,899
1,891
30,120
30,140
1,967
1,960
1,952
1,944
1,937
1,929
1,922
1,915
1,907
1,900
1,893
30,140
30,160
1,969
1,961
1,954
1,946
1,939
1,931
1,924
1,916
1,909
1,902
1,895
30,160
30,180
1,970
1,963
1,955
1,948
1,940
1,933
1,925
1,918
1,911
1,903
1,896
30,180
30,200
1,972
1,964
1,957
1,949
1,942
1,934
1,927
1,919
1,912
1,905
1,898
30,200
30,220
1,973
1,966
1,958
1,951
1,943
1,936
1,928
1,921
1,914
1,906
1,899
30,220
30,240
1,975
1,967
1,960
1,952
1,945
1,937
1,930
1,922
1,915
1,908
1,901
30,240
30,260
1,977
1,969
1,961
1,954
1,946
1,939
1,931
1,924
1,917
1,909
1,902
30,260
30,280
1,978
1,971
1,963
1,956
1,948
1,940
1,933
1,925
1,918
1,911
1,904
30,280
30,300
1,980
1,972
1,965
1,957
1,950
1,942
1,935
1,927
1,920
1,912
1,905
30,300
30,320
1,981
1,974
1,966
1,959
1,951
1,944
1,936
1,929
1,921
1,914
1,907
30,320
30,340
1,983
1,975
1,968
1,960
1,953
1,945
1,938
1,930
1,923
1,915
1,908
30,340
30,360
1,984
1,977
1,969
1,962
1,954
1,947
1,939
1,932
1,924
1,917
1,910
30,360
30,380
1,986
1,978
1,971
1,963
1,956
1,948
1,941
1,933
1,926
1,918
1,911
30,380
30,400
1,988
1,980
1,973
1,965
1,957
1,950
1,942
1,935
1,927
1,920
1,913
30,400
30,420
1,989
1,982
1,974
1,967
1,959
1,952
1,944
1,936
1,929
1,922
1,914
30,420
30,440
1,991
1,983
1,976
1,968
1,961
1,953
1,946
1,938
1,931
1,923
1,916
30,440
30,460
1,992
1,985
1,977
1,970
1,962
1,955
1,947
1,940
1,932
1,925
1,917
30,460
30,480
1,994
1,986
1,979
1,971
1,964
1,956
1,949
1,941
1,934
1,926
1,919
30,480
30,500
1,996
1,988
1,980
1,973
1,965
1,958
1,950
1,943
1,935
1,928
1,920
30,500
30,520
1,997
1,990
1,982
1,974
1,967
1,959
1,952
1,944
1,937
1,929
1,922
30,520
30,540
1,999
1,991
1,984
1,976
1,969
1,961
1,953
1,946
1,938
1,931
1,923
30,540
30,560
2,000
1,993
1,985
1,978
1,970
1,963
1,955
1,948
1,940
1,932
1,925
30,560
30,580
2,002
1,994
1,987
1,979
1,972
1,964
1,957
1,949
1,942
1,934
1,927
30,580
30,600
2,003
1,996
1,988
1,981
1,973
1,966
1,958
1,951
1,943
1,936
1,928
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-200
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
30,600
30,620
2,005
1,997
1,990
1,982
1,975
1,967
1,960
1,952
1,945
1,937
1,930
30,620
30,640
2,007
1,999
1,991
1,984
1,976
1,969
1,961
1,954
1,946
1,939
1,931
30,640
30,660
2,008
2,001
1,993
1,986
1,978
1,970
1,963
1,955
1,948
1,940
1,933
30,660
30,680
2,010
2,002
1,995
1,987
1,980
1,972
1,965
1,957
1,949
1,942
1,934
30,680
30,700
2,011
2,004
1,996
1,989
1,981
1,974
1,966
1,959
1,951
1,944
1,936
30,700
30,720
2,013
2,005
1,998
1,990
1,983
1,975
1,968
1,960
1,953
1,945
1,938
30,720
30,740
2,014
2,007
1,999
1,992
1,984
1,977
1,969
1,962
1,954
1,947
1,939
30,740
30,760
2,016
2,009
2,001
1,993
1,986
1,978
1,971
1,963
1,956
1,948
1,941
30,760
30,780
2,018
2,010
2,003
1,995
1,987
1,980
1,972
1,965
1,957
1,950
1,942
30,780
30,800
2,019
2,012
2,004
1,997
1,989
1,982
1,974
1,966
1,959
1,951
1,944
30,800
30,820
2,021
2,013
2,006
1,998
1,991
1,983
1,976
1,968
1,961
1,953
1,945
30,820
30,840
2,022
2,015
2,007
2,000
1,992
1,985
1,977
1,970
1,962
1,955
1,947
30,840
30,860
2,024
2,016
2,009
2,001
1,994
1,986
1,979
1,971
1,964
1,956
1,949
30,860
30,880
2,026
2,018
2,010
2,003
1,995
1,988
1,980
1,973
1,965
1,958
1,950
30,880
30,900
2,027
2,020
2,012
2,005
1,997
1,989
1,982
1,974
1,967
1,959
1,952
30,900
30,920
2,029
2,021
2,014
2,006
1,999
1,991
1,983
1,976
1,968
1,961
1,953
30,920
30,940
2,030
2,023
2,015
2,008
2,000
1,993
1,985
1,978
1,970
1,962
1,955
30,940
30,960
2,032
2,024
2,017
2,009
2,002
1,994
1,987
1,979
1,972
1,964
1,957
30,960
30,980
2,033
2,026
2,018
2,011
2,003
1,996
1,988
1,981
1,973
1,966
1,958
30,980
31,000
2,035
2,027
2,020
2,012
2,005
1,997
1,990
1,982
1,975
1,967
1,960
31,000 & over
2,036
2,028
2,021
2,013
2,006
1,998
1,991
1,983
1,976
1,968
1,960
7.9% of excess over $31,000 plus
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-201
0
1
2
3
4
5
6
7
8
9
10
or more
0
50
0
0
0
0
0
0
0
0
0
0
0
50
60
1
1
0
0
0
0
0
0
0
0
0
60
70
1
1
1
1
1
0
0
0
0
0
0
70
80
1
1
1
1
1
1
1
1
1
0
0
80
90
2
2
2
1
1
1
1
1
1
1
1
90
100
3
2
2
2
2
2
2
1
1
1
1
100
110
3
3
3
3
3
2
2
2
2
2
1
110
120
4
4
4
3
3
3
3
3
2
2
2
120
130
5
4
4
4
4
4
3
3
3
3
3
130
140
5
5
5
5
4
4
4
4
4
3
3
140
150
6
6
6
5
5
5
5
5
4
4
4
150
160
7
6
6
6
6
6
5
5
5
5
5
160
170
7
7
7
7
7
6
6
6
6
5
5
170
180
8
8
8
7
7
7
7
7
6
6
6
180
190
9
9
8
8
8
8
8
7
7
7
7
190
200
10
9
9
9
9
8
8
8
8
8
7
200
210
10
10
10
10
9
9
9
9
9
8
8
210
220
11
11
11
10
10
10
10
9
9
9
9
220
230
12
12
11
11
11
11
10
10
10
10
10
230
240
12
12
12
12
12
11
11
11
11
10
10
240
250
13
13
13
13
12
12
12
12
11
11
11
250
260
14
14
13
13
13
13
13
12
12
12
12
260
270
15
14
14
14
14
14
13
13
13
13
12
270
280
15
15
15
15
14
14
14
14
14
13
13
280
290
16
16
16
15
15
15
15
15
14
14
14
290
300
17
17
16
16
16
16
15
15
15
15
15
300
310
18
17
17
17
17
16
16
16
16
15
15
310
320
18
18
18
18
17
17
17
17
16
16
16
320
330
19
19
19
18
18
18
18
17
17
17
17
330
340
20
19
19
19
19
19
18
18
18
18
17
340
350
20
20
20
20
19
19
19
19
19
18
18
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Daily PAYROLL PERIOD
For Calendar Year 2028
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-202
0
1
2
3
4
5
6
7
8
9
10
or more
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Daily PAYROLL PERIOD
For Calendar Year 2028
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
350
360
21
21
21
20
20
20
20
20
19
19
19
360
370
22
22
21
21
21
21
20
20
20
20
20
370
380
23
22
22
22
22
21
21
21
21
21
20
380
390
23
23
23
23
22
22
22
22
21
21
21
390
400
24
24
24
23
23
23
23
22
22
22
22
400
410
25
25
24
24
24
24
23
23
23
23
23
410
420
26
25
25
25
25
24
24
24
24
24
23
420
430
26
26
26
26
25
25
25
25
25
24
24
430
440
27
27
27
26
26
26
26
26
25
25
25
440
450
28
28
27
27
27
27
27
26
26
26
26
450
460
29
28
28
28
28
28
27
27
27
27
26
460
470
29
29
29
29
29
28
28
28
28
27
27
470
480
30
30
30
30
29
29
29
29
28
28
28
480
490
31
31
31
30
30
30
30
29
29
29
29
490
500
32
32
31
31
31
31
30
30
30
30
29
500
510
33
32
32
32
32
31
31
31
31
30
30
510
520
33
33
33
33
32
32
32
32
31
31
31
520
530
34
34
34
33
33
33
33
32
32
32
32
530
540
35
35
34
34
34
34
33
33
33
33
32
540
550
36
35
35
35
35
34
34
34
34
33
33
550 & over
36
36
36
35
35
35
35
34
34
34
34
7.9% of excess over $550 plus
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-203
0
1
2
3
4
5
6
7
8
9
10
or more
0
50
0
0
0
0
0
0
0
0
0
0
0
50
60
1
1
0
0
0
0
0
0
0
0
0
60
70
1
1
1
1
1
0
0
0
0
0
0
70
80
1
1
1
1
1
1
1
1
1
0
0
80
90
1
1
1
1
1
1
1
1
1
1
1
90
100
1
1
1
1
1
1
1
1
1
1
1
100
110
1
1
1
1
1
1
1
1
1
1
1
110
120
2
2
2
2
1
1
1
1
1
1
1
120
130
2
2
2
2
2
2
2
1
1
1
1
130
140
3
3
2
2
2
2
2
2
2
2
1
140
150
3
3
3
3
3
3
2
2
2
2
2
150
160
4
4
4
3
3
3
3
3
3
2
2
160
170
5
4
4
4
4
4
3
3
3
3
3
170
180
5
5
5
5
4
4
4
4
4
3
3
180
190
6
6
6
5
5
5
5
5
4
4
4
190
200
7
6
6
6
6
6
5
5
5
5
5
200
210
7
7
7
7
6
6
6
6
6
5
5
210
220
8
8
7
7
7
7
7
6
6
6
6
220
230
9
8
8
8
8
7
7
7
7
7
6
230
240
9
9
9
9
8
8
8
8
8
7
7
240
250
10
10
9
9
9
9
9
8
8
8
8
250
260
11
10
10
10
10
10
9
9
9
9
8
260
270
11
11
11
11
10
10
10
10
10
9
9
270
280
12
12
12
11
11
11
11
10
10
10
10
280
290
13
12
12
12
12
12
11
11
11
11
10
290
300
13
13
13
13
12
12
12
12
12
11
11
300
310
14
14
14
13
13
13
13
13
12
12
12
310
320
15
15
14
14
14
14
13
13
13
13
13
320
330
16
15
15
15
15
14
14
14
14
14
13
330
340
16
16
16
16
15
15
15
15
14
14
14
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Daily PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-204
0
1
2
3
4
5
6
7
8
9
10
or more
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Daily PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
340
350
17
17
17
16
16
16
16
15
15
15
15
350
360
18
17
17
17
17
17
16
16
16
16
15
360
370
18
18
18
18
18
17
17
17
17
16
16
370
380
19
19
19
18
18
18
18
18
17
17
17
380
390
20
20
19
19
19
19
19
18
18
18
18
390
400
21
20
20
20
20
19
19
19
19
19
18
400
410
21
21
21
21
20
20
20
20
19
19
19
410
420
22
22
22
21
21
21
21
20
20
20
20
420
430
23
23
22
22
22
22
21
21
21
21
20
430
440
23
23
23
23
23
22
22
22
22
21
21
440
450
24
24
24
24
23
23
23
23
22
22
22
450
460
25
25
24
24
24
24
24
23
23
23
23
460
470
26
25
25
25
25
24
24
24
24
24
23
470
480
26
26
26
26
25
25
25
25
25
24
24
480
490
27
27
27
26
26
26
26
25
25
25
25
490
500
28
28
27
27
27
27
26
26
26
26
26
500
510
28
28
28
28
28
27
27
27
27
26
26
510
520
29
29
29
29
28
28
28
28
27
27
27
520
530
30
30
29
29
29
29
29
28
28
28
28
530
540
31
30
30
30
30
30
29
29
29
29
28
540
550
31
31
31
31
30
30
30
30
30
29
29
550
560
32
32
32
31
31
31
31
31
30
30
30
560
570
33
33
32
32
32
32
31
31
31
31
31
570
580
34
33
33
33
33
32
32
32
32
32
31
580
590
34
34
34
34
33
33
33
33
32
32
32
590
600
35
35
35
34
34
34
34
33
33
33
33
600
610
36
35
35
35
35
35
34
34
34
34
33
610
620
36
36
36
36
36
35
35
35
35
34
34
620
630
37
37
37
36
36
36
36
36
35
35
35
630
640
38
38
37
37
37
37
37
36
36
36
36
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-205
0
1
2
3
4
5
6
7
8
9
10
or more
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Daily PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
640
650
39
38
38
38
38
37
37
37
37
37
36
650
660
39
39
39
39
38
38
38
38
37
37
37
660
670
40
40
40
39
39
39
39
38
38
38
38
670
680
41
41
40
40
40
40
39
39
39
39
38
680
690
41
41
41
41
41
40
40
40
40
39
39
690
700
42
42
42
42
41
41
41
41
40
40
40
700
710
43
43
42
42
42
42
42
41
41
41
41
710
720
44
43
43
43
43
42
42
42
42
42
41
720
730
44
44
44
44
43
43
43
43
43
42
42
730
740
45
45
45
44
44
44
44
44
43
43
43
740
750
46
46
45
45
45
45
45
44
44
44
44
750
760
47
46
46
46
46
46
45
45
45
45
44
760
770
47
47
47
47
47
46
46
46
46
45
45
770
780
48
48
48
48
47
47
47
47
46
46
46
780
790
49
49
49
48
48
48
48
47
47
47
47
790
800
50
50
49
49
49
49
48
48
48
48
47
800
810
51
50
50
50
50
49
49
49
49
48
48
810
820
51
51
51
51
50
50
50
50
49
49
49
820
830
52
52
52
51
51
51
51
50
50
50
50
830
840
53
53
52
52
52
52
51
51
51
51
50
840
850
54
53
53
53
53
52
52
52
52
51
51
850
860
54
54
54
54
53
53
53
53
52
52
52
860
870
55
55
55
54
54
54
54
53
53
53
53
870
880
56
56
55
55
55
55
54
54
54
54
53
880
890
57
56
56
56
56
55
55
55
55
54
54
890
900
57
57
57
57
56
56
56
56
55
55
55
900
910
58
58
58
57
57
57
57
56
56
56
56
910
920
59
59
58
58
58
58
57
57
57
57
56
920
930
60
59
59
59
59
58
58
58
58
57
57
930
940
60
60
60
60
59
59
59
59
58
58
58
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-206
0
1
2
3
4
5
6
7
8
9
10
or more
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Daily PAYROLL PERIOD
For Calendar Year 2028
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
940
950
61
61
61
60
60
60
60
59
59
59
59
950
960
62
62
61
61
61
61
60
60
60
60
60
960
970
63
62
62
62
62
61
61
61
61
61
60
970
980
63
63
63
63
62
62
62
62
62
61
61
980
990
64
64
64
63
63
63
63
63
62
62
62
990
1,000
65
65
65
64
64
64
64
63
63
63
63
1,000
1,010
66
66
65
65
65
65
64
64
64
64
63
1,010
1,020
67
66
66
66
66
65
65
65
65
64
64
1,020
1,030
67
67
67
67
66
66
66
66
65
65
65
1,030
1,040
68
68
68
67
67
67
67
66
66
66
66
1,040
1,050
69
69
68
68
68
68
67
67
67
67
66
1,050
1,060
70
70
69
69
69
69
68
68
68
68
67
1,060
1,070
71
70
70
70
70
69
69
69
69
68
68
1,070
1,080
71
71
71
71
70
70
70
70
69
69
69
1,080
1,090
72
72
72
71
71
71
71
70
70
70
70
1,090
1,100
73
73
72
72
72
72
71
71
71
71
70
1,100 & over
73
73
73
73
72
72
72
72
71
71
71
7.9% of excess over $1,100 plus
Appendix 2: Income Tax Withholding Tables for Tax Year 2028
(June 30, 2025)
D-207
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-1
PART 1
ANNUALIZED INCOME TAX WITHHOLDING
Value of each regular withholding allowance...................................$1,144
Extra lump sum withholding allowance amount...............................$5,100
Annualized Income Tax Withholding: You may determine the tax to be withheld on the basis of annualized
wages (using the tax computation method for annual payroll periods), then prorate the tax on the basis of
the payroll period actually used. Employers with more than one payroll period (for instance, part-timers paid
weekly; full-timers paid semi-monthly) may find this method helpful for conserving computer memory
capacity. Only the annual rates below, wage brackets and allowance values need to be stored.
Example: An employee who is single and has only one job, is paid $500 a week. He claims three withholding
allowances (one personal exemption, an allowance since he is single and has only one job, and an
allowance for his estimated itemized deductions) on the Employee’s Withholding Allowance and Status
Certificate (Form HW-4) on file with you.
1.
Multiply weekly wage of $600 x 52 weeks to determine annual wage ………….. $ 31,200.00
2.
Regular withholding allowances ($1,144 x 3) ......………………………………….. $ 3,432.00
3.
Extra lump sum withholding allowance amount ….…………………………….….. $ 5,100.00
4.
Amount subject to withholding (line 1 minus line 2 and line 3) …………………… $ 22,668.00
5.
Compute withholding tax on $22,668 using the WITHHOLDING TAX RATES
below for a single person, annual payroll period:
Tax on first $19,200 …………………………………………………………………… $ 269.00
Tax on remaining $3,468 at 3.2% ………………………………………………….... $ 110.98
Annual withholding tax ………………………………………………………………... $ 379.98
6.
Compute Weekly withholding tax ($379.98 /52 weeks) …………………………… $ 5.77
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-2
ANNUAL PAYROLL PERIOD
$1,144
$5,100
A. Single Persons - Including Unmarried Heads of Household
Over
$0
$19,200
1.40% of the excess over
$0
$19,200
$24,000
$269.00 plus
3.20% of the excess over
$19,200
$24,000
$36,000
$422.00 plus
5.50% of the excess over
$24,000
$36,000
$48,000
$1,082.00 plus
6.40% of the excess over
$36,000
$48,000
$125,000
$1,850.00 plus
6.80% of the excess over
$48,000
$125,000
$175,000
$7,086.00 plus
7.20% of the excess over
$125,000
$175,000
$225,000
$10,686.00 plus
7.60% of the excess over
$175,000
$225,000
$14,486.00 plus
7.90% of the excess over
$225,000
B. Married Persons
Over
$0
$38,400
1.40% of the excess over
$0
$38,400
$48,000
$538.00 plus
3.20% of the excess over
$38,400
$48,000
$72,000
$845.00 plus
5.50% of the excess over
$48,000
$72,000
$96,000
$2,165.00 plus
6.40% of the excess over
$72,000
$96,000
$250,000
$3,701.00 plus
6.80% of the excess over
$96,000
$250,000
$350,000
$14,173.00 plus
7.20% of the excess over
$250,000
$350,000
$450,000
$21,373.00 plus
7.60% of the excess over
$350,000
$450,000
$28,973.00 plus
7.90% of the excess over
$450,000
If the amount of wages (after
subtracting withholding allowances) is:
The amount of income tax to be withheld shall be:
The amount of income tax to be withheld shall be:
...................................
...................................
But not over
...................................
...................................
..............................................................
...................................
..............................................................
...................................
...................................
...................................
...................................
If the amount of wages (after
subtracting withholding allowances) is:
...................................
...................................
...................................
...................................
...................................
But not over
Value of each regular withholding allowance …................................................
Extra lump sum withholding allowance amount …................................................
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-3
PART 2
ALTERNATIVE METHOD OF COMPUTING TAX TO BE WITHHELD, UNLESS THE
ANNUALIZED METHOD OR WITHHOLDING TABLES ARE USED.
WEEKLY PAYROLL PERIOD
Value of each regular withholding allowance .................................. $22.00
Extra lump sum withholding allowance amount .............................. $98.08
If the period is weekly, proceed as follows:
Step 1. Deduct from the total wage for the period an amount for the withholding allowance equal to the number
of allowances claimed times $22.00.
a. If employee claims no allowance (zero), no deduction is made. The total wage is used in
computing the amount of tax to be withheld.
b. If employee claims one allowance, deduct $22.00; if two, deduct $44.00; if three, deduct
$66.00; and so forth.
c.
Deduct the extra lump sum withholding allowance amount of $98.08.
(If balance is negative, employee’s wage is fully exempt).
Step 2. Use the amount of wages arrived at in Step 1 to apply the rates shown in A & B below. If employee is
single — unmarried head of household, A applies; if employee is married, B applies.
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-4
WEEKLY PAYROLL PERIOD
Value of each regular withholding allowance............................................................. $22.00
Extra lump sum withholding allowance amount ......................................................... $98.08
A. Single Persons - Including Unmarried Heads of Household
Over
$0
$369
1.40% of the excess over
$0
$369
$462
$5.17 plus
3.20% of the excess over
$369
$462
$692
$8.15 plus
5.50% of the excess over
$462
$692
$923
$20.80 plus
6.40% of the excess over
$692
$923
$2,404
$35.58 plus
6.80% of the excess over
$923
$2,404
$3,365
$136.29 plus
7.20% of the excess over
$2,404
$3,365
$4,327
$205.48 plus
7.60% of the excess over
$3,365
$4,327
$278.59 plus
7.90% of the excess over
$4,327
B. Married Persons
Over
$0
$738
1.40% of the excess over
$0
$738
$923
$10.33 plus
3.20% of the excess over
$738
$923
$1,385
$16.25 plus
5.50% of the excess over
$923
$1,385
$1,846
$41.66 plus
6.40% of the excess over
$1,385
$1,846
$4,808
$71.16 plus
6.80% of the excess over
$1,846
$4,808
$6,731
$272.58 plus
7.20% of the excess over
$4,808
$6,731
$8,654
$411.04 plus
7.60% of the excess over
$6,731
$8,654
$557.19 plus
7.90% of the excess over
$8,654
If the amount of wages (after
subtracting withholding allowances) is:
The amount of income tax to be withheld shall be:
The amount of income tax to be withheld shall be:
...................................
...................................
...................................
...................................
If the amount of wages (after
subtracting withholding allowances) is:
But not over
...................................
...................................
...........................................................
...................................
...........................................................
...................................
...................................
...................................
But not over
...................................
...................................
...................................
...................................
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-5
BIWEEKLY PAYROLL PERIOD
Value of each regular withholding allowance .................................. $ 44.00
Extra lump sum withholding allowance amount .............................. $196.15
If the period is biweekly, proceed as follows:
Step 1. Deduct from the total wage for the period an amount for the withholding allowance equal to the number
of allowances claimed times $44.00.
a. If employee claims no allowance (zero), no deduction is made. The total wage is used in
computing the amount of tax to be withheld.
b. If employee claims one allowance, deduct $44.00; if two, deduct $88.00; if three, deduct
$132.00; and so forth.
c. Deduct the extra lump sum withholding allowance amount of $196.15.
(If balance is negative, employee’s wage is fully exempt).
Step 2. Use the amount of wages arrived at in Step 1 to apply the rates shown in A & B below. If employee is
single — unmarried head of household, A applies; if employee is married, B applies.
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-6
BIWEEKLY PAYROLL PERIOD
Value of each regular withholding allowance …......................................
$ 44.00
Extra lump sum withholding allowance amount …..................................
$196.15
A. Single Persons - Including Unmarried Heads of Household
Over
$0
$738
1.40% of the excess over
$0
$738
$923
$10.33 plus
3.20% of the excess over
$738
$923
$1,385
$16.25 plus
5.50% of the excess over
$923
$1,385
$1,846
$41.66 plus
6.40% of the excess over
$1,385
$1,846
$4,808
$71.16 plus
6.80% of the excess over
$1,846
$4,808
$6,731
$272.58 plus
7.20% of the excess over
$4,808
$6,731
$8,654
$411.04 plus
7.60% of the excess over
$6,731
$8,654
$557.19 plus
7.90% of the excess over
$8,654
B. Married Persons
Over
$0
$1,477
1.40% of the excess over
$0
$1,477
$1,846
$20.68 plus
3.20% of the excess over
$1,477
$1,846
$2,769
$32.49 plus
5.50% of the excess over
$1,846
$2,769
$3,692
$83.26 plus
6.40% of the excess over
$2,769
$3,692
$9,615
$142.33 plus
6.80% of the excess over
$3,692
$9,615
$13,462
$545.09 plus
7.20% of the excess over
$9,615
$13,462
$17,308
$822.07 plus
7.60% of the excess over
$13,462
$17,308
$1,114.37 plus
7.90% of the excess over
$17,308
If the amount of wages (after
subtracting withholding allowances) is:
The amount of income tax to be withheld shall be:
The amount of income tax to be withheld shall be:
...................................
...................................
But not over
...................................
...................................
...........................................................
...................................
...........................................................
...................................
...................................
...................................
...................................
If the amount of wages (after
subtracting withholding allowances) is:
...................................
...................................
...................................
...................................
...................................
But not over
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-7
SEMIMONTHLY PAYROLL PERIOD
Value of each regular withholding allowance .................................. $ 47.67
Extra lump sum withholding allowance amount .............................. $212.50
If the period is semimonthly, proceed as follows:
Step 1. Deduct from the total wage for the period an amount for the withholding allowance equal to the number
of allowances claimed times $47.67.
a. If employee claims no allowance (zero), no deduction is made. The total wage is used in
computing the amount of tax to be withheld.
b. If employee claims one allowance, deduct $47.67; if two, deduct $95.34; if three, deduct
$143.01; and so forth.
c. Deduct the extra lump sum withholding allowance amount of $212.50.
(If balance is negative, employee’s wage is fully exempt).
Step 2. Use the amount of wages arrived at in Step 1 to apply the rates shown in A & B below. If employee is
single — unmarried head of household, A applies; if employee is married, B applies.
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-8
SEMIMONTHLY PAYROLL PERIOD
Value of each regular withholding allowance …......................................
$ 47.67
Extra lump sum withholding allowance amount …..................................
$212.50
A. Single Persons - Including Unmarried Heads of Household
Over
$0
$800
1.40% of the excess over
$0
$800
$1,000
$11.20 plus
3.20% of the excess over
$800
$1,000
$1,500
$17.60 plus
5.50% of the excess over
$1,000
$1,500
$2,000
$45.10 plus
6.40% of the excess over
$1,500
$2,000
$5,208
$77.10 plus
6.80% of the excess over
$2,000
$5,208
$7,292
$295.24 plus
7.20% of the excess over
$5,208
$7,292
$9,375
$445.29 plus
7.60% of the excess over
$7,292
$9,375
$603.60 plus
7.90% of the excess over
$9,375
B. Married Persons
Over
$0
$1,600
1.40% of the excess over
$0
$1,600
$2,000
$22.40 plus
3.20% of the excess over
$1,600
$2,000
$3,000
$35.20 plus
5.50% of the excess over
$2,000
$3,000
$4,000
$90.20 plus
6.40% of the excess over
$3,000
$4,000
$10,417
$154.20 plus
6.80% of the excess over
$4,000
$10,417
$14,583
$590.56 plus
7.20% of the excess over
$10,417
$14,583
$18,750
$890.51 plus
7.60% of the excess over
$14,583
$18,750
$1,207.20 plus
7.90% of the excess over
$18,750
If the amount of wages (after
subtracting withholding allowances) is:
The amount of income tax to be withheld shall be:
The amount of income tax to be withheld shall be:
...................................
...................................
...................................
...................................
If the amount of wages (after
subtracting withholding allowances) is:
But not over
...................................
...................................
...........................................................
...................................
...........................................................
...................................
...................................
...................................
But not over
...................................
...................................
...................................
...................................
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-9
MONTHLY PAYROLL PERIOD
Value of each regular withholding allowance ……………………… ....... $ 95.33
Extra lump sum withholding allowance amount ..................................... $425.00
If the period is monthly, proceed as follows:
Step 1. Deduct from the total wage for the period an amount for the withholding allowance equal to the number of
allowances claimed times $95.33.
a. If employee claims no allowance (zero), no deduction is made. The total wage is used in computing
the amount of tax to be withheld.
b. If employee claims one allowance, deduct $95.33; if two, deduct $190.66; if three, deduct
$285.99; and so forth.
c.
Deduct the extra lump sum withholding allowance amount of $425.00.
(If balance is negative, employee’s wage is fully exempt).
Step 2. Use the amount of wages arrived at in Step 1 to apply the rates shown in A & B below. If employee is single —
unmarried head of household, A applies; if employee is married, B applies.
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-10
MONTHLY PAYROLL PERIOD
Value of each regular withholding allowance …......................................
$ 95.33
Extra lump sum withholding allowance amount …..................................
$425.00
A. Single Persons - Including Unmarried Heads of Household
Over
$0
$1,600
1.40% of the excess over
$0
$1,600
$2,000
$22.40 plus
3.20% of the excess over
$1,600
$2,000
$3,000
$35.20 plus
5.50% of the excess over
$2,000
$3,000
$4,000
$90.20 plus
6.40% of the excess over
$3,000
$4,000
$10,417
$154.20 plus
6.80% of the excess over
$4,000
$10,417
$14,583
$590.56 plus
7.20% of the excess over
$10,417
$14,583
$18,750
$890.51 plus
7.60% of the excess over
$14,583
$18,750
$1,207.20 plus
7.90% of the excess over
$18,750
B. Married Persons
Over
$0
$3,200
1.40% of the excess over
$0
$3,200
$4,000
$44.80 plus
3.20% of the excess over
$3,200
$4,000
$6,000
$70.40 plus
5.50% of the excess over
$4,000
$6,000
$8,000
$180.40 plus
6.40% of the excess over
$6,000
$8,000
$20,833
$308.40 plus
6.80% of the excess over
$8,000
$20,833
$29,167
$1,181.04 plus
7.20% of the excess over
$20,833
$29,167
$37,500
$1,781.09 plus
7.60% of the excess over
$29,167
$37,500
$2,414.40 plus
7.90% of the excess over
$37,500
If the amount of wages (after
subtracting withholding allowances) is:
The amount of income tax to be withheld shall be:
The amount of income tax to be withheld shall be:
...................................
...................................
But not over
...................................
...................................
...........................................................
...................................
...........................................................
...................................
...................................
...................................
...................................
If the amount of wages (after
subtracting withholding allowances) is:
...................................
...................................
...................................
...................................
...................................
But not over
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-11
DAILY OR MISCELLANEOUS PAYROLL PERIOD
Value of each regular withholding allowance ......................................... $ 3.13
Extra lump sum withholding allowance amount ..................................... $13.97
If the period is daily or miscellaneous, or if there is no payroll period using the daily wage, or the average wage per day,
as instructed, proceed as follows:
Step 1. Deduct from the total wage for the period an amount for the withholding allowance equal to the number of
allowances claimed times $3.13.
a. If employee claims no allowance (zero), no deduction is made. The total wage is used in computing
the amount of tax to be withheld.
b. If employee claims one allowance, deduct $3.13; if two, deduct $6.26; if three, deduct $9.39; and so forth.
c.
Deduct the extra lump sum withholding allowance amount of $13.97.
(If balance is negative, employee’s wage is fully exempt).
Step 2. Use the amount of wages arrived at in Step 1 to apply the rates shown in A & B below. If employee is single —
unmarried head of household, A applies; if employee is married, B applies.
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-12
DAILY OR MISCELLANEOUS PAYROLL PERIOD
Value of each regular withholding allowance............................................................. $ 3.13
Extra lump sum withholding allowance amount ......................................................... $13.97
A. Single Persons - Including Unmarried Heads of Household
Over
$0
$53
1.40% of the excess over
$0
$53
$66
$0.74 plus
3.20% of the excess over
$53
$66
$99
$1.16 plus
5.50% of the excess over
$66
$99
$132
$2.98 plus
6.40% of the excess over
$99
$132
$342
$5.09 plus
6.80% of the excess over
$132
$342
$479
$19.37 plus
7.20% of the excess over
$342
$479
$616
$29.23 plus
7.60% of the excess over
$479
$616
$39.64 plus
7.90% of the excess over
$616
B. Married Persons
Over
$0
$105
1.40% of the excess over
$0
$105
$132
$1.47 plus
3.20% of the excess over
$105
$132
$197
$2.33 plus
5.50% of the excess over
$132
$197
$263
$5.91 plus
6.40% of the excess over
$197
$263
$685
$10.13 plus
6.80% of the excess over
$263
$685
$959
$38.83 plus
7.20% of the excess over
$685
$959
$1,233
$58.56 plus
7.60% of the excess over
$959
$1,233
$79.38 plus
7.90% of the excess over
$1,233
The amount of income tax to be withheld shall be:
The amount of income tax to be withheld shall be:
...................................
...................................
...........................................................
...................................
...................................
...................................
...................................
If the amount of wages (after
subtracting withholding allowances) is:
...................................
...................................
...................................
...................................
...................................
But not over
...........................................................
...................................
If the amount of wages (after
subtracting withholding allowances) is:
But not over
...................................
...................................
0
1
2
3
4
5
6
7
8
9
10
or more
0
140
0
0
0
0
0
0
0
0
0
0
0
140
160
1
0
0
0
0
0
0
0
0
0
0
160
180
1
1
0
0
0
0
0
0
0
0
0
180
200
1
1
1
0
0
0
0
0
0
0
0
200
220
2
1
1
1
0
0
0
0
0
0
0
220
240
2
2
1
1
1
0
0
0
0
0
0
240
260
2
2
2
1
1
1
0
0
0
0
0
260
280
2
2
2
1
1
1
1
0
0
0
0
280
300
3
2
2
2
1
1
1
1
0
0
0
300
320
3
3
2
2
2
1
1
1
1
0
0
320
340
3
3
3
2
2
2
1
1
1
0
0
340
360
4
3
3
3
2
2
2
1
1
1
0
360
380
4
3
3
3
3
2
2
2
1
1
1
380
400
4
4
3
3
3
3
2
2
2
1
1
400
420
4
4
4
3
3
3
3
2
2
2
1
420
440
5
4
4
4
3
3
3
2
2
2
2
440
460
5
5
4
4
4
3
3
3
2
2
2
460
480
5
5
5
4
4
4
3
3
3
2
2
480
500
6
5
5
5
4
4
4
3
3
3
2
500
520
7
6
5
5
5
4
4
4
3
3
3
520
540
7
6
6
5
5
5
4
4
4
3
3
540
560
8
7
6
6
5
5
4
4
4
4
3
560
580
9
8
7
6
6
5
5
4
4
4
4
580
600
10
9
8
7
6
6
5
5
4
4
4
600
620
11
10
8
8
7
6
6
5
5
4
4
620
640
12
11
10
8
8
7
6
5
5
5
4
640
660
13
12
11
9
8
8
7
6
5
5
5
660
680
14
13
12
11
9
8
7
7
6
5
5
680
700
15
14
13
12
10
9
8
7
7
6
5
Weekly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-13
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
700
720
16
15
14
13
12
10
9
8
7
7
6
720
740
17
16
15
14
13
11
10
9
8
7
7
740
760
19
17
16
15
14
13
11
10
9
8
7
760
780
20
18
17
16
15
14
12
11
10
9
8
780
800
21
20
18
17
16
15
14
12
11
10
9
800
820
22
21
19
18
17
16
15
13
12
11
10
820
840
23
22
21
19
18
17
16
15
13
12
11
840
860
25
23
22
20
19
18
17
16
14
13
12
860
880
26
25
23
22
20
19
18
17
16
14
13
880
900
27
26
24
23
22
20
19
18
17
15
14
900
920
28
27
26
24
23
21
20
19
18
17
15
920
940
30
28
27
26
24
23
21
20
19
18
16
940
960
31
30
28
27
25
24
23
21
20
19
17
960
980
32
31
29
28
27
25
24
22
21
20
19
980
1,000
34
32
31
29
28
27
25
24
22
21
20
1,000
1,020
35
33
32
31
29
28
26
25
24
22
21
1,020
1,040
36
35
33
32
31
29
28
26
25
23
22
1,040
1,060
38
36
35
33
32
30
29
28
26
25
23
1,060
1,080
39
37
36
34
33
32
30
29
27
26
25
1,080
1,100
40
39
37
36
34
33
32
30
29
27
26
1,100
1,120
42
40
39
37
36
34
33
31
30
29
27
1,120
1,140
43
41
40
38
37
36
34
33
31
30
28
1,140
1,160
44
43
41
40
38
37
35
34
33
31
30
1,160
1,180
46
44
43
41
40
38
37
35
34
32
31
1,180
1,200
47
46
44
43
41
40
38
37
35
34
32
1,200
1,220
48
47
45
44
42
41
39
38
36
35
34
1,220
1,240
50
48
47
45
44
42
41
39
38
36
35
1,240
1,260
51
50
48
47
45
44
42
41
39
38
36
1,260
1,280
53
51
50
48
47
45
44
42
41
39
38
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-14
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
1,280
1,300
54
52
51
49
48
46
45
43
42
40
39
1,300
1,320
55
54
52
51
49
48
46
45
43
42
40
1,320
1,340
57
55
54
52
51
49
48
46
45
43
42
1,340
1,360
58
56
55
53
52
50
49
47
46
44
43
1,360
1,380
59
58
56
55
53
52
50
49
47
46
44
1,380
1,400
61
59
58
56
55
53
52
50
49
47
46
1,400
1,420
62
61
59
58
56
55
53
52
50
49
47
1,420
1,440
63
62
60
59
57
56
54
53
51
50
48
1,440
1,460
65
63
62
60
59
57
56
54
53
51
50
1,460
1,480
66
65
63
62
60
59
57
56
54
53
51
1,480
1,500
67
66
64
63
61
60
58
57
55
54
53
1,500
1,520
69
67
66
64
63
61
60
58
57
55
54
1,520
1,540
70
69
67
66
64
63
61
60
58
57
55
1,540
1,560
72
70
69
67
66
64
63
61
60
58
57
1,560
1,580
73
71
70
68
67
65
64
62
61
59
58
1,580
1,600
74
73
71
70
68
67
65
64
62
61
59
1,600
1,620
76
74
73
71
70
68
67
65
64
62
61
1,620
1,640
77
75
74
72
71
70
68
67
65
64
62
1,640
1,660
78
77
75
74
72
71
69
68
66
65
63
1,660
1,680
80
78
77
75
74
72
71
69
68
66
65
1,680
1,700
81
80
78
77
75
74
72
71
69
68
66
1,700
1,720
82
81
79
78
76
75
73
72
70
69
67
1,720
1,740
84
82
81
79
78
76
75
73
72
70
69
1,740
1,760
85
84
82
81
79
78
76
75
73
72
70
1,760
1,780
87
85
84
82
81
79
78
76
75
73
72
1,780
1,800
88
86
85
83
82
80
79
77
76
74
73
1,800
1,820
89
88
86
85
83
82
80
79
77
76
74
1,820
1,840
91
89
88
86
85
83
82
80
79
77
76
1,840
1,860
92
90
89
87
86
84
83
81
80
78
77
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-15
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
1,860
1,880
93
92
90
89
87
86
84
83
81
80
78
1,880
1,900
95
93
92
90
89
87
86
84
83
81
80
1,900
1,920
96
95
93
92
90
89
87
86
84
83
81
1,920
1,940
97
96
94
93
91
90
88
87
85
84
82
1,940
1,960
99
97
96
94
93
91
90
88
87
85
84
1,960
1,980
100
99
97
96
94
93
91
90
88
87
85
1,980
2,000
101
100
98
97
95
94
92
91
89
88
87
2,000
2,020
103
101
100
98
97
95
94
92
91
89
88
2,020
2,040
104
103
101
100
98
97
95
94
92
91
89
2,040
2,060
106
104
103
101
100
98
97
95
94
92
91
2,060
2,080
107
105
104
102
101
99
98
96
95
93
92
2,080
2,100
108
107
105
104
102
101
99
98
96
95
93
2,100
2,120
110
108
107
105
104
102
101
99
98
96
95
2,120
2,140
111
109
108
106
105
104
102
101
99
98
96
2,140
2,160
112
111
109
108
106
105
103
102
100
99
97
2,160
2,180
114
112
111
109
108
106
105
103
102
100
99
2,180
2,200
115
114
112
111
109
108
106
105
103
102
100
2,200
2,220
116
115
113
112
110
109
107
106
104
103
101
2,220
2,240
118
116
115
113
112
110
109
107
106
104
103
2,240
2,260
119
118
116
115
113
112
110
109
107
106
104
2,260
2,280
121
119
118
116
115
113
112
110
109
107
106
2,280
2,300
122
120
119
117
116
114
113
111
110
108
107
2,300
2,320
123
122
120
119
117
116
114
113
111
110
108
2,320
2,340
125
123
122
120
119
117
116
114
113
111
110
2,340
2,360
126
124
123
121
120
118
117
115
114
112
111
2,360
2,380
127
126
124
123
121
120
118
117
115
114
112
2,380
2,400
129
127
126
124
123
121
120
118
117
115
114
2,400
2,420
130
129
127
126
124
123
121
120
118
117
115
2,420
2,440
131
130
128
127
125
124
122
121
119
118
116
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-16
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
2,440
2,460
133
131
130
128
127
125
124
122
121
119
118
2,460
2,480
134
133
131
130
128
127
125
124
122
121
119
2,480
2,500
135
134
132
131
129
128
126
125
123
122
121
2,500
2,520
137
135
134
132
131
129
128
126
125
123
122
2,520
2,540
138
137
135
134
132
131
129
128
126
125
123
2,540
2,560
140
138
137
135
134
132
131
129
128
126
125
2,560
2,580
141
140
138
136
135
133
132
130
129
127
126
2,580
2,600
143
141
139
138
136
135
133
132
130
129
127
2,600
2,620
144
142
141
139
138
136
135
133
132
130
129
2,620
2,640
146
144
142
141
139
138
136
135
133
132
130
2,640
2,660
147
145
144
142
141
139
137
136
134
133
131
2,660
2,680
148
147
145
144
142
140
139
137
136
134
133
2,680
2,700
150
148
147
145
143
142
140
139
137
136
134
2,700
2,720
151
150
148
147
145
143
142
140
139
137
135
2,720
2,740
153
151
150
148
146
145
143
142
140
138
137
2,740
2,760
154
153
151
149
148
146
145
143
141
140
138
2,760
2,780
156
154
152
151
149
148
146
144
143
141
140
2,780
2,800
157
155
154
152
151
149
148
146
144
143
141
2,800
2,820
158
157
155
154
152
151
149
147
146
144
143
2,820
2,840
160
158
157
155
154
152
150
149
147
146
144
2,840
2,860
161
160
158
157
155
153
152
150
149
147
146
2,860
2,880
163
161
160
158
156
155
153
152
150
149
147
2,880
2,900
164
163
161
159
158
156
155
153
152
150
148
2,900
2,920
166
164
162
161
159
158
156
155
153
151
150
2,920
2,940
167
166
164
162
161
159
158
156
154
153
151
2,940
2,960
169
167
165
164
162
161
159
157
156
154
153
2,960
2,980
170
168
167
165
164
162
160
159
157
156
154
2,980
3,000
171
170
168
167
165
164
162
160
159
157
156
3,000
3,020
173
171
170
168
167
165
163
162
160
159
157
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-17
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
3,020
3,040
174
173
171
170
168
166
165
163
162
160
158
3,040
3,060
176
174
173
171
169
168
166
165
163
161
160
3,060
3,080
177
176
174
172
171
169
168
166
165
163
161
3,080
3,100
179
177
175
174
172
171
169
168
166
164
163
3,100
3,120
180
178
177
175
174
172
171
169
167
166
164
3,120
3,140
182
180
178
177
175
174
172
170
169
167
166
3,140
3,160
183
181
180
178
177
175
173
172
170
169
167
3,160
3,180
184
183
181
180
178
176
175
173
172
170
169
3,180
3,200
186
184
183
181
179
178
176
175
173
172
170
3,200
3,220
187
186
184
183
181
179
178
176
175
173
171
3,220
3,240
189
187
186
184
182
181
179
178
176
174
173
3,240
3,260
190
189
187
185
184
182
181
179
177
176
174
3,260
3,280
192
190
188
187
185
184
182
180
179
177
176
3,280
3,300
193
191
190
188
187
185
184
182
180
179
177
3,300
3,320
194
193
191
190
188
187
185
183
182
180
179
3,320
3,340
196
194
193
191
190
188
186
185
183
182
180
3,340
3,360
197
196
194
193
191
189
188
186
185
183
182
3,360
3,380
199
197
196
194
192
191
189
188
186
185
183
3,380
3,400
200
199
197
195
194
192
191
189
188
186
184
3,400
3,420
202
200
198
197
195
194
192
191
189
187
186
3,420
3,440
203
202
200
198
197
195
194
192
190
189
187
3,440
3,460
205
203
201
200
198
197
195
193
192
190
189
3,460
3,480
206
204
203
201
200
198
196
195
193
192
190
3,480
3,500
208
206
204
203
201
200
198
196
195
193
192
3,500
3,520
209
207
206
204
203
201
199
198
196
195
193
3,520
3,540
211
209
207
206
204
202
201
199
198
196
194
3,540
3,560
212
210
209
207
205
204
202
201
199
197
196
3,560
3,580
214
212
210
209
207
205
204
202
201
199
197
3,580
3,600
215
213
212
210
208
207
205
204
202
200
199
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-18
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
3,600
3,620
217
215
213
212
210
208
207
205
203
202
200
3,620
3,640
218
216
215
213
211
210
208
206
205
203
202
3,640
3,660
220
218
216
215
213
211
210
208
206
205
203
3,660
3,680
221
220
218
216
215
213
211
210
208
206
205
3,680
3,700
223
221
219
218
216
214
213
211
209
208
206
3,700
3,720
224
223
221
219
218
216
214
213
211
209
208
3,720
3,740
226
224
222
221
219
217
216
214
212
211
209
3,740
3,760
227
226
224
222
221
219
217
216
214
212
211
3,760
3,780
229
227
225
224
222
220
219
217
215
214
212
3,780
3,800
230
229
227
225
224
222
220
219
217
215
214
3,800
3,820
232
230
229
227
225
223
222
220
218
217
215
3,820
3,840
233
232
230
228
227
225
223
222
220
218
217
3,840
3,860
235
233
232
230
228
227
225
223
222
220
218
3,860
3,880
236
235
233
231
230
228
226
225
223
221
220
3,880
3,900
238
236
235
233
231
230
228
226
225
223
221
3,900
3,920
239
238
236
234
233
231
229
228
226
224
223
3,920
3,940
241
239
238
236
234
233
231
229
228
226
224
3,940
3,960
242
241
239
237
236
234
232
231
229
227
226
3,960
3,980
244
242
241
239
237
236
234
232
231
229
227
3,980
4,000
246
244
242
241
239
237
235
234
232
230
229
4,000
4,020
247
245
244
242
240
239
237
235
234
232
230
4,020
4,040
249
247
245
244
242
240
239
237
235
234
232
4,040
4,060
250
248
247
245
243
242
240
238
237
235
233
4,060
4,080
252
250
248
247
245
243
242
240
238
237
235
4,080
4,100
253
251
250
248
246
245
243
241
240
238
236
4,100
4,120
255
253
251
250
248
246
245
243
241
240
238
4,120
4,140
256
254
253
251
249
248
246
244
243
241
239
4,140
4,160
258
256
254
253
251
249
248
246
244
243
241
4,160
4,180
259
258
256
254
253
251
249
248
246
244
242
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-19
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
4,180
4,200
261
259
257
256
254
252
251
249
247
246
244
4,200
4,220
262
261
259
257
256
254
252
251
249
247
246
4,220
4,240
264
262
260
259
257
255
254
252
250
249
247
4,240
4,260
265
264
262
260
259
257
255
254
252
250
249
4,260
4,280
267
265
263
262
260
258
257
255
253
252
250
4,280
4,300
268
267
265
263
262
260
258
257
255
253
252
4,300
4,320
270
268
267
265
263
261
260
258
256
255
253
4,320
4,340
271
270
268
266
265
263
261
260
258
256
255
4,340
4,360
273
271
270
268
266
265
263
261
260
258
256
4,360
4,380
274
273
271
269
268
266
264
263
261
259
258
4,380
4,400
276
274
273
271
269
268
266
264
263
261
259
4,400
4,420
277
276
274
272
271
269
267
266
264
262
261
4,420
4,440
279
277
276
274
272
271
269
267
266
264
262
4,440
4,460
281
279
277
275
274
272
270
269
267
265
264
4,460
4,480
282
280
279
277
275
274
272
270
269
267
265
4,480
4,500
284
282
280
279
277
275
273
272
270
268
267
4,500
4,520
285
284
282
280
278
277
275
273
272
270
268
4,520
4,540
287
285
283
282
280
278
277
275
273
272
270
4,540
4,560
288
287
285
283
282
280
278
276
275
273
271
4,560
4,580
290
288
287
285
283
281
280
278
276
275
273
4,580
4,600
292
290
288
286
285
283
281
279
278
276
274
4,600
4,620
293
291
290
288
286
285
283
281
279
278
276
4,620
4,640
295
293
291
290
288
286
284
283
281
279
277
4,640
4,660
296
295
293
291
289
288
286
284
282
281
279
4,660
4,680
298
296
294
293
291
289
288
286
284
282
281
4,680
4,700
300
298
296
294
293
291
289
287
286
284
282
4,700
4,720
301
299
298
296
294
292
291
289
287
285
284
4,720
4,740
303
301
299
297
296
294
292
291
289
287
285
4,740
4,760
304
303
301
299
297
296
294
292
290
289
287
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-20
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
4,760
4,780
306
304
302
301
299
297
295
294
292
290
288
4,780
4,800
307
306
304
302
300
299
297
295
294
292
290
4,800
4,820
309
307
306
304
302
300
299
297
295
293
292
4,820
4,840
311
309
307
305
304
302
300
298
297
295
293
4,840
4,860
312
310
309
307
305
303
302
300
298
297
295
4,860
4,880
314
312
310
309
307
305
303
302
300
298
296
4,880
4,900
315
314
312
310
308
307
305
303
301
300
298
4,900
4,920
317
315
313
312
310
308
306
305
303
301
300
4,920
4,940
318
317
315
313
312
310
308
306
305
303
301
4,940
4,960
320
318
317
315
313
311
310
308
306
304
303
4,960
4,980
322
320
318
316
315
313
311
309
308
306
304
4,980
5,000
323
321
320
318
316
315
313
311
309
308
306
5,000 & over
324
322
321
319
317
315
314
312
310
308
307
7.9% of excess over $5,000 plus
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-21
0
1
2
3
4
5
6
7
8
9
10
or more
0
140
0
0
0
0
0
0
0
0
0
0
0
140
160
1
0
0
0
0
0
0
0
0
0
0
160
180
1
1
0
0
0
0
0
0
0
0
0
180
200
1
1
1
0
0
0
0
0
0
0
0
200
220
2
1
1
1
0
0
0
0
0
0
0
220
240
2
2
1
1
1
0
0
0
0
0
0
240
260
2
2
2
1
1
1
0
0
0
0
0
260
280
2
2
2
1
1
1
1
0
0
0
0
280
300
3
2
2
2
1
1
1
1
0
0
0
300
320
3
3
2
2
2
1
1
1
1
0
0
320
340
3
3
3
2
2
2
1
1
1
0
0
340
360
4
3
3
3
2
2
2
1
1
1
0
360
380
4
3
3
3
3
2
2
2
1
1
1
380
400
4
4
3
3
3
3
2
2
2
1
1
400
420
4
4
4
3
3
3
3
2
2
2
1
420
440
5
4
4
4
3
3
3
2
2
2
2
440
460
5
5
4
4
4
3
3
3
2
2
2
460
480
5
5
5
4
4
4
3
3
3
2
2
480
500
5
5
5
5
4
4
4
3
3
3
2
500
520
6
5
5
5
5
4
4
4
3
3
3
520
540
6
6
5
5
5
5
4
4
4
3
3
540
560
6
6
6
5
5
5
4
4
4
4
3
560
580
7
6
6
6
5
5
5
4
4
4
4
580
600
7
7
6
6
6
5
5
5
4
4
4
600
620
7
7
7
6
6
6
5
5
5
4
4
620
640
7
7
7
7
6
6
6
5
5
5
4
640
660
8
7
7
7
6
6
6
6
5
5
5
660
680
8
8
7
7
7
6
6
6
6
5
5
680
700
8
8
8
7
7
7
6
6
6
6
5
Weekly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-22
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
700
720
9
8
8
8
7
7
7
6
6
6
5
720
740
9
9
8
8
8
7
7
7
6
6
6
740
760
9
9
9
8
8
8
7
7
7
6
6
760
780
9
9
9
8
8
8
8
7
7
7
6
780
800
10
9
9
9
8
8
8
8
7
7
7
800
820
10
10
9
9
9
8
8
8
8
7
7
820
840
10
10
10
9
9
9
8
8
8
7
7
840
860
11
10
10
10
9
9
9
8
8
8
7
860
880
11
11
10
10
10
9
9
9
8
8
8
880
900
12
11
11
10
10
10
9
9
9
8
8
900
920
13
12
11
11
10
10
10
9
9
9
8
920
940
13
13
12
11
11
10
10
9
9
9
9
940
960
14
13
13
12
11
10
10
10
9
9
9
960
980
15
14
13
13
12
11
10
10
10
9
9
980
1,000
15
15
14
13
12
12
11
10
10
10
9
1,000
1,020
16
15
14
14
13
12
12
11
10
10
10
1,020
1,040
17
16
15
14
14
13
12
12
11
10
10
1,040
1,060
18
17
16
15
14
14
13
12
12
11
10
1,060
1,080
19
18
17
16
15
14
14
13
12
11
11
1,080
1,100
20
19
18
16
16
15
14
14
13
12
11
1,100
1,120
21
20
19
18
16
16
15
14
13
13
12
1,120
1,140
22
21
20
19
17
16
16
15
14
13
13
1,140
1,160
23
22
21
20
19
17
16
15
15
14
13
1,160
1,180
24
23
22
21
20
18
17
16
15
15
14
1,180
1,200
26
24
23
22
21
19
18
17
16
15
15
1,200
1,220
27
25
24
23
22
21
19
18
17
16
15
1,220
1,240
28
27
25
24
23
22
20
19
18
17
16
1,240
1,260
29
28
26
25
24
23
22
20
19
18
17
1,260
1,280
30
29
28
26
25
24
23
21
20
19
18
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-23
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
1,280
1,300
31
30
29
27
26
25
24
23
21
20
19
1,300
1,320
32
31
30
29
27
26
25
24
22
21
20
1,320
1,340
33
32
31
30
28
27
26
25
24
22
21
1,340
1,360
34
33
32
31
30
28
27
26
25
23
22
1,360
1,380
35
34
33
32
31
29
28
27
26
25
23
1,380
1,400
37
35
34
33
32
30
29
28
27
26
24
1,400
1,420
38
36
35
34
33
32
30
29
28
27
26
1,420
1,440
39
38
36
35
34
33
31
30
29
28
27
1,440
1,460
40
39
37
36
35
34
33
31
30
29
28
1,460
1,480
41
40
39
37
36
35
34
32
31
30
29
1,480
1,500
42
41
40
38
37
36
35
34
32
31
30
1,500
1,520
43
42
41
40
38
37
36
35
33
32
31
1,520
1,540
45
43
42
41
39
38
37
36
35
33
32
1,540
1,560
46
45
43
42
41
39
38
37
36
34
33
1,560
1,580
47
46
44
43
42
40
39
38
37
36
34
1,580
1,600
49
47
46
44
43
41
40
39
38
37
35
1,600
1,620
50
48
47
46
44
43
41
40
39
38
37
1,620
1,640
51
50
48
47
45
44
43
41
40
39
38
1,640
1,660
52
51
50
48
47
45
44
42
41
40
39
1,660
1,680
54
52
51
49
48
47
45
44
42
41
40
1,680
1,700
55
53
52
51
49
48
46
45
44
42
41
1,700
1,720
56
55
53
52
51
49
48
46
45
44
42
1,720
1,740
57
56
55
53
52
50
49
48
46
45
43
1,740
1,760
59
57
56
55
53
52
50
49
47
46
45
1,760
1,780
60
59
57
56
54
53
52
50
49
47
46
1,780
1,800
61
60
58
57
56
54
53
51
50
49
47
1,800
1,820
63
61
60
58
57
56
54
53
51
50
49
1,820
1,840
64
62
61
60
58
57
55
54
53
51
50
1,840
1,860
65
64
62
61
60
58
57
55
54
52
51
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-24
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
1,860
1,880
66
65
64
62
61
59
58
57
55
54
52
1,880
1,900
68
66
65
63
62
61
59
58
56
55
54
1,900
1,920
69
68
66
65
63
62
61
59
58
56
55
1,920
1,940
70
69
67
66
65
63
62
60
59
58
56
1,940
1,960
72
70
69
67
66
65
63
62
60
59
57
1,960
1,980
73
71
70
69
67
66
64
63
62
60
59
1,980
2,000
74
73
71
70
68
67
66
64
63
61
60
2,000
2,020
76
74
73
71
70
68
67
66
64
63
61
2,020
2,040
77
76
74
73
71
70
68
67
65
64
63
2,040
2,060
78
77
75
74
72
71
69
68
67
65
64
2,060
2,080
80
78
77
75
74
72
71
69
68
67
65
2,080
2,100
81
80
78
77
75
74
72
71
69
68
66
2,100
2,120
82
81
79
78
76
75
73
72
71
69
68
2,120
2,140
84
82
81
79
78
76
75
73
72
70
69
2,140
2,160
85
84
82
81
79
78
76
75
73
72
70
2,160
2,180
87
85
84
82
81
79
78
76
75
73
72
2,180
2,200
88
86
85
83
82
80
79
77
76
74
73
2,200
2,220
89
88
86
85
83
82
80
79
77
76
74
2,220
2,240
91
89
88
86
85
83
82
80
79
77
76
2,240
2,260
92
90
89
87
86
84
83
81
80
78
77
2,260
2,280
93
92
90
89
87
86
84
83
81
80
78
2,280
2,300
95
93
92
90
89
87
86
84
83
81
80
2,300
2,320
96
95
93
92
90
89
87
86
84
83
81
2,320
2,340
97
96
94
93
91
90
88
87
85
84
82
2,340
2,360
99
97
96
94
93
91
90
88
87
85
84
2,360
2,380
100
99
97
96
94
93
91
90
88
87
85
2,380
2,400
101
100
98
97
95
94
93
91
90
88
87
2,400
2,420
103
101
100
98
97
95
94
92
91
89
88
2,420
2,440
104
103
101
100
98
97
95
94
92
91
89
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-25
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
2,440
2,460
106
104
103
101
100
98
97
95
94
92
91
2,460
2,480
107
105
104
102
101
99
98
96
95
93
92
2,480
2,500
108
107
105
104
102
101
99
98
96
95
93
2,500
2,520
110
108
107
105
104
102
101
99
98
96
95
2,520
2,540
111
110
108
107
105
104
102
101
99
98
96
2,540
2,560
112
111
109
108
106
105
103
102
100
99
97
2,560
2,580
114
112
111
109
108
106
105
103
102
100
99
2,580
2,600
115
114
112
111
109
108
106
105
103
102
100
2,600
2,620
116
115
113
112
110
109
107
106
104
103
101
2,620
2,640
118
116
115
113
112
110
109
107
106
104
103
2,640
2,660
119
118
116
115
113
112
110
109
107
106
104
2,660
2,680
121
119
118
116
115
113
112
110
109
107
106
2,680
2,700
122
120
119
117
116
114
113
111
110
108
107
2,700
2,720
123
122
120
119
117
116
114
113
111
110
108
2,720
2,740
125
123
122
120
119
117
116
114
113
111
110
2,740
2,760
126
124
123
121
120
118
117
115
114
112
111
2,760
2,780
127
126
124
123
121
120
118
117
115
114
112
2,780
2,800
129
127
126
124
123
121
120
118
117
115
114
2,800
2,820
130
129
127
126
124
123
121
120
118
117
115
2,820
2,840
131
130
128
127
125
124
122
121
119
118
116
2,840
2,860
133
131
130
128
127
125
124
122
121
119
118
2,860
2,880
134
133
131
130
128
127
125
124
122
121
119
2,880
2,900
135
134
132
131
129
128
127
125
124
122
121
2,900
2,920
137
135
134
132
131
129
128
126
125
123
122
2,920
2,940
138
137
135
134
132
131
129
128
126
125
123
2,940
2,960
140
138
137
135
134
132
131
129
128
126
125
2,960
2,980
141
139
138
136
135
133
132
130
129
127
126
2,980
3,000
142
141
139
138
136
135
133
132
130
129
127
3,000
3,020
144
142
141
139
138
136
135
133
132
130
129
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-26
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
3,020
3,040
145
144
142
141
139
138
136
135
133
132
130
3,040
3,060
146
145
143
142
140
139
137
136
134
133
131
3,060
3,080
148
146
145
143
142
140
139
137
136
134
133
3,080
3,100
149
148
146
145
143
142
140
139
137
136
134
3,100
3,120
150
149
147
146
144
143
141
140
138
137
135
3,120
3,140
152
150
149
147
146
144
143
141
140
138
137
3,140
3,160
153
152
150
149
147
146
144
143
141
140
138
3,160
3,180
155
153
152
150
149
147
146
144
143
141
140
3,180
3,200
156
154
153
151
150
148
147
145
144
142
141
3,200
3,220
157
156
154
153
151
150
148
147
145
144
142
3,220
3,240
159
157
156
154
153
151
150
148
147
145
144
3,240
3,260
160
158
157
155
154
152
151
149
148
146
145
3,260
3,280
161
160
158
157
155
154
152
151
149
148
146
3,280
3,300
163
161
160
158
157
155
154
152
151
149
148
3,300
3,320
164
163
161
160
158
157
155
154
152
151
149
3,320
3,340
165
164
162
161
159
158
156
155
153
152
150
3,340
3,360
167
165
164
162
161
159
158
156
155
153
152
3,360
3,380
168
167
165
164
162
161
159
158
156
155
153
3,380
3,400
169
168
166
165
163
162
161
159
158
156
155
3,400
3,420
171
169
168
166
165
163
162
160
159
157
156
3,420
3,440
172
171
169
168
166
165
163
162
160
159
157
3,440
3,460
174
172
171
169
168
166
165
163
162
160
159
3,460
3,480
175
173
172
170
169
167
166
164
163
161
160
3,480
3,500
176
175
173
172
170
169
167
166
164
163
161
3,500
3,520
178
176
175
173
172
170
169
167
166
164
163
3,520
3,540
179
178
176
175
173
172
170
169
167
166
164
3,540
3,560
180
179
177
176
174
173
171
170
168
167
165
3,560
3,580
182
180
179
177
176
174
173
171
170
168
167
3,580
3,600
183
182
180
179
177
176
174
173
171
170
168
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-27
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
3,600
3,620
184
183
181
180
178
177
175
174
172
171
169
3,620
3,640
186
184
183
181
180
178
177
175
174
172
171
3,640
3,660
187
186
184
183
181
180
178
177
175
174
172
3,660
3,680
189
187
186
184
183
181
180
178
177
175
174
3,680
3,700
190
188
187
185
184
182
181
179
178
176
175
3,700
3,720
191
190
188
187
185
184
182
181
179
178
176
3,720
3,740
193
191
190
188
187
185
184
182
181
179
178
3,740
3,760
194
192
191
189
188
186
185
183
182
180
179
3,760
3,780
195
194
192
191
189
188
186
185
183
182
180
3,780
3,800
197
195
194
192
191
189
188
186
185
183
182
3,800
3,820
198
197
195
194
192
191
189
188
186
185
183
3,820
3,840
199
198
196
195
193
192
190
189
187
186
184
3,840
3,860
201
199
198
196
195
193
192
190
189
187
186
3,860
3,880
202
201
199
198
196
195
193
192
190
189
187
3,880
3,900
203
202
200
199
197
196
195
193
192
190
189
3,900
3,920
205
203
202
200
199
197
196
194
193
191
190
3,920
3,940
206
205
203
202
200
199
197
196
194
193
191
3,940
3,960
208
206
205
203
202
200
199
197
196
194
193
3,960
3,980
209
207
206
204
203
201
200
198
197
195
194
3,980
4,000
210
209
207
206
204
203
201
200
198
197
195
4,000
4,020
212
210
209
207
206
204
203
201
200
198
197
4,020
4,040
213
212
210
209
207
206
204
203
201
200
198
4,040
4,060
214
213
211
210
208
207
205
204
202
201
199
4,060
4,080
216
214
213
211
210
208
207
205
204
202
201
4,080
4,100
217
216
214
213
211
210
208
207
205
204
202
4,100
4,120
218
217
215
214
212
211
209
208
206
205
203
4,120
4,140
220
218
217
215
214
212
211
209
208
206
205
4,140
4,160
221
220
218
217
215
214
212
211
209
208
206
4,160
4,180
223
221
220
218
217
215
214
212
211
209
208
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-28
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
4,180
4,200
224
222
221
219
218
216
215
213
212
210
209
4,200
4,220
225
224
222
221
219
218
216
215
213
212
210
4,220
4,240
227
225
224
222
221
219
218
216
215
213
212
4,240
4,260
228
226
225
223
222
220
219
217
216
214
213
4,260
4,280
229
228
226
225
223
222
220
219
217
216
214
4,280
4,300
231
229
228
226
225
223
222
220
219
217
216
4,300
4,320
232
231
229
228
226
225
223
222
220
219
217
4,320
4,340
233
232
230
229
227
226
224
223
221
220
218
4,340
4,360
235
233
232
230
229
227
226
224
223
221
220
4,360
4,380
236
235
233
232
230
229
227
226
224
223
221
4,380
4,400
237
236
234
233
231
230
229
227
226
224
223
4,400
4,420
239
237
236
234
233
231
230
228
227
225
224
4,420
4,440
240
239
237
236
234
233
231
230
228
227
225
4,440
4,460
242
240
239
237
236
234
233
231
230
228
227
4,460
4,480
243
241
240
238
237
235
234
232
231
229
228
4,480
4,500
244
243
241
240
238
237
235
234
232
231
229
4,500
4,520
246
244
243
241
240
238
237
235
234
232
231
4,520
4,540
247
246
244
243
241
240
238
237
235
234
232
4,540
4,560
248
247
245
244
242
241
239
238
236
235
233
4,560
4,580
250
248
247
245
244
242
241
239
238
236
235
4,580
4,600
251
250
248
247
245
244
242
241
239
238
236
4,600
4,620
252
251
249
248
246
245
243
242
240
239
237
4,620
4,640
254
252
251
249
248
246
245
243
242
240
239
4,640
4,660
255
254
252
251
249
248
246
245
243
242
240
4,660
4,680
257
255
254
252
251
249
248
246
245
243
242
4,680
4,700
258
256
255
253
252
250
249
247
246
244
243
4,700
4,720
259
258
256
255
253
252
250
249
247
246
244
4,720
4,740
261
259
258
256
255
253
252
250
249
247
246
4,740
4,760
262
260
259
257
256
254
253
251
250
248
247
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-29
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
4,760
4,780
263
262
260
259
257
256
254
253
251
250
248
4,780
4,800
265
263
262
260
259
257
256
254
253
251
250
4,800
4,820
266
265
263
262
260
259
257
256
254
253
251
4,820
4,840
267
266
264
263
261
260
258
257
255
254
252
4,840
4,860
269
267
266
264
263
261
260
258
257
255
254
4,860
4,880
270
269
267
266
264
263
261
260
258
257
255
4,880
4,900
271
270
268
267
265
264
263
261
260
258
257
4,900
4,920
273
271
270
268
267
265
264
262
261
259
258
4,920
4,940
274
273
271
270
268
267
265
264
262
261
259
4,940
4,960
276
274
273
271
270
268
267
265
264
262
261
4,960
4,980
277
276
274
272
271
269
268
266
265
263
262
4,980
5,000
279
277
275
274
272
271
269
268
266
265
263
5,000
5,020
280
278
277
275
274
272
271
269
268
266
265
5,020
5,040
282
280
278
277
275
274
272
271
269
268
266
5,040
5,060
283
281
280
278
277
275
273
272
270
269
267
5,060
5,080
284
283
281
280
278
276
275
273
272
270
269
5,080
5,100
286
284
283
281
279
278
276
275
273
272
270
5,100
5,120
287
286
284
283
281
279
278
276
275
273
271
5,120
5,140
289
287
286
284
282
281
279
278
276
274
273
5,140
5,160
290
289
287
285
284
282
281
279
277
276
274
5,160
5,180
292
290
288
287
285
284
282
280
279
277
276
5,180
5,200
293
291
290
288
287
285
284
282
280
279
277
5,200
5,220
294
293
291
290
288
287
285
283
282
280
279
5,220
5,240
296
294
293
291
290
288
286
285
283
282
280
5,240
5,260
297
296
294
293
291
289
288
286
285
283
282
5,260
5,280
299
297
296
294
292
291
289
288
286
285
283
5,280
5,300
300
299
297
295
294
292
291
289
288
286
284
5,300
5,320
302
300
298
297
295
294
292
291
289
287
286
5,320
5,340
303
302
300
298
297
295
294
292
290
289
287
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-30
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
5,340
5,360
305
303
301
300
298
297
295
293
292
290
289
5,360
5,380
306
304
303
301
300
298
296
295
293
292
290
5,380
5,400
307
306
304
303
301
300
298
296
295
293
292
5,400
5,420
309
307
306
304
303
301
299
298
296
295
293
5,420
5,440
310
309
307
306
304
302
301
299
298
296
294
5,440
5,460
312
310
309
307
305
304
302
301
299
297
296
5,460
5,480
313
312
310
308
307
305
304
302
301
299
297
5,480
5,500
315
313
311
310
308
307
305
304
302
300
299
5,500
5,520
316
314
313
311
310
308
307
305
303
302
300
5,520
5,540
318
316
314
313
311
310
308
306
305
303
302
5,540
5,560
319
317
316
314
313
311
309
308
306
305
303
5,560
5,580
320
319
317
316
314
312
311
309
308
306
305
5,580
5,600
322
320
319
317
315
314
312
311
309
308
306
5,600
5,620
323
322
320
319
317
315
314
312
311
309
307
5,620
5,640
325
323
322
320
318
317
315
314
312
310
309
5,640
5,660
326
325
323
321
320
318
317
315
313
312
310
5,660
5,680
328
326
324
323
321
320
318
316
315
313
312
5,680
5,700
329
327
326
324
323
321
320
318
316
315
313
5,700
5,720
330
329
327
326
324
323
321
319
318
316
315
5,720
5,740
332
330
329
327
326
324
322
321
319
318
316
5,740
5,760
333
332
330
329
327
325
324
322
321
319
318
5,760
5,780
335
333
332
330
328
327
325
324
322
321
319
5,780
5,800
336
335
333
331
330
328
327
325
324
322
320
5,800
5,820
338
336
334
333
331
330
328
327
325
323
322
5,820
5,840
339
338
336
334
333
331
330
328
326
325
323
5,840
5,860
341
339
337
336
334
333
331
329
328
326
325
5,860
5,880
342
340
339
337
336
334
332
331
329
328
326
5,880
5,900
343
342
340
339
337
336
334
332
331
329
328
5,900
5,920
345
343
342
340
339
337
335
334
332
331
329
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-31
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
5,920
5,940
346
345
343
342
340
338
337
335
334
332
330
5,940
5,960
348
346
345
343
341
340
338
337
335
333
332
5,960
5,980
349
348
346
344
343
341
340
338
337
335
333
5,980
6,000
351
349
347
346
344
343
341
340
338
336
335
6,000
6,020
352
350
349
347
346
344
343
341
339
338
336
6,020
6,040
354
352
350
349
347
346
344
342
341
339
338
6,040
6,060
355
353
352
350
349
347
345
344
342
341
339
6,060
6,080
356
355
353
352
350
348
347
345
344
342
341
6,080
6,100
358
356
355
353
351
350
348
347
345
344
342
6,100
6,120
359
358
356
355
353
351
350
348
347
345
343
6,120
6,140
361
359
358
356
354
353
351
350
348
346
345
6,140
6,160
362
361
359
357
356
354
353
351
349
348
346
6,160
6,180
364
362
360
359
357
356
354
352
351
349
348
6,180
6,200
365
363
362
360
359
357
356
354
352
351
349
6,200
6,220
366
365
363
362
360
359
357
355
354
352
351
6,220
6,240
368
366
365
363
362
360
358
357
355
354
352
6,240
6,260
369
368
366
365
363
361
360
358
357
355
354
6,260
6,280
371
369
368
366
364
363
361
360
358
357
355
6,280
6,300
372
371
369
367
366
364
363
361
360
358
356
6,300
6,320
374
372
370
369
367
366
364
363
361
359
358
6,320
6,340
375
374
372
370
369
367
366
364
362
361
359
6,340
6,360
377
375
373
372
370
369
367
365
364
362
361
6,360
6,380
378
376
375
373
372
370
368
367
365
364
362
6,380
6,400
379
378
376
375
373
372
370
368
367
365
364
6,400
6,420
381
379
378
376
375
373
371
370
368
367
365
6,420
6,440
382
381
379
378
376
374
373
371
370
368
366
6,440
6,460
384
382
381
379
377
376
374
373
371
369
368
6,460
6,480
385
384
382
380
379
377
376
374
373
371
369
6,480
6,500
387
385
383
382
380
379
377
376
374
372
371
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-32
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
6,500
6,520
388
386
385
383
382
380
379
377
375
374
372
6,520
6,540
390
388
386
385
383
382
380
378
377
375
374
6,540
6,560
391
389
388
386
385
383
381
380
378
377
375
6,560
6,580
392
391
389
388
386
384
383
381
380
378
377
6,580
6,600
394
392
391
389
387
386
384
383
381
380
378
6,600
6,620
395
394
392
391
389
387
386
384
383
381
379
6,620
6,640
397
395
394
392
390
389
387
386
384
382
381
6,640
6,660
398
397
395
393
392
390
389
387
385
384
382
6,660
6,680
400
398
396
395
393
392
390
388
387
385
384
6,680
6,700
401
399
398
396
395
393
392
390
388
387
385
6,700
6,720
402
401
399
398
396
395
393
391
390
388
387
6,720
6,740
404
402
401
399
398
396
394
393
391
390
388
6,740
6,760
405
404
402
401
399
397
396
394
393
391
390
6,760
6,780
407
405
404
402
400
399
397
396
394
393
391
6,780
6,800
408
407
405
403
402
400
399
397
396
394
392
6,800
6,820
410
408
406
405
403
402
400
399
397
395
394
6,820
6,840
411
410
408
406
405
403
402
400
398
397
395
6,840
6,860
413
411
409
408
406
405
403
401
400
398
397
6,860
6,880
414
412
411
409
408
406
404
403
401
400
398
6,880
6,900
416
414
412
411
409
408
406
404
403
401
400
6,900
6,920
417
416
414
412
411
409
407
406
404
403
401
6,920
6,940
419
417
415
414
412
410
409
407
406
404
402
6,940
6,960
420
419
417
415
414
412
410
409
407
405
404
6,960
6,980
422
420
418
417
415
413
412
410
409
407
405
6,980
7,000
423
422
420
418
417
415
413
412
410
408
407
7,000
7,020
425
423
421
420
418
416
415
413
411
410
408
7,020
7,040
426
425
423
421
420
418
416
415
413
411
410
7,040
7,060
428
426
424
423
421
419
418
416
414
413
411
7,060
7,080
429
428
426
424
423
421
419
418
416
414
413
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-33
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
7,080
7,100
431
429
428
426
424
423
421
419
417
416
414
7,100
7,120
432
431
429
427
426
424
422
421
419
417
416
7,120
7,140
434
432
431
429
427
426
424
422
421
419
417
7,140
7,160
435
434
432
430
429
427
425
424
422
420
419
7,160
7,180
437
435
434
432
430
429
427
425
424
422
420
7,180
7,200
438
437
435
433
432
430
428
427
425
423
422
7,200
7,220
440
438
437
435
433
432
430
428
427
425
423
7,220
7,240
442
440
438
436
435
433
431
430
428
426
425
7,240
7,260
443
441
440
438
436
435
433
431
430
428
426
7,260
7,280
445
443
441
440
438
436
435
433
431
430
428
7,280
7,300
446
444
443
441
439
438
436
434
433
431
429
7,300
7,320
448
446
444
443
441
439
438
436
434
433
431
7,320
7,340
449
447
446
444
442
441
439
437
436
434
432
7,340
7,360
451
449
447
446
444
442
441
439
437
436
434
7,360
7,380
452
450
449
447
445
444
442
440
439
437
435
7,380
7,400
454
452
450
449
447
445
444
442
440
439
437
7,400
7,420
455
454
452
450
449
447
445
443
442
440
438
7,420
7,440
457
455
453
452
450
448
447
445
443
442
440
7,440
7,460
458
457
455
453
452
450
448
447
445
443
442
7,460
7,480
460
458
456
455
453
451
450
448
446
445
443
7,480
7,500
461
460
458
456
455
453
451
450
448
446
445
7,500
7,520
463
461
459
458
456
454
453
451
449
448
446
7,520
7,540
464
463
461
459
458
456
454
453
451
449
448
7,540
7,560
466
464
462
461
459
457
456
454
452
451
449
7,560
7,580
467
466
464
462
461
459
457
456
454
452
451
7,580
7,600
469
467
466
464
462
461
459
457
455
454
452
7,600
7,620
470
469
467
465
464
462
460
459
457
455
454
7,620
7,640
472
470
469
467
465
464
462
460
459
457
455
7,640
7,660
473
472
470
468
467
465
463
462
460
458
457
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-34
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
7,660
7,680
475
473
472
470
468
467
465
463
462
460
458
7,680
7,700
476
475
473
471
470
468
466
465
463
461
460
7,700
7,720
478
476
475
473
471
470
468
466
465
463
461
7,720
7,740
480
478
476
474
473
471
469
468
466
464
463
7,740
7,760
481
479
478
476
474
473
471
469
468
466
464
7,760
7,780
483
481
479
478
476
474
473
471
469
468
466
7,780
7,800
484
482
481
479
477
476
474
472
471
469
467
7,800
7,820
486
484
482
481
479
477
476
474
472
471
469
7,820
7,840
487
485
484
482
480
479
477
475
474
472
470
7,840
7,860
489
487
485
484
482
480
479
477
475
474
472
7,860
7,880
490
488
487
485
483
482
480
478
477
475
473
7,880
7,900
492
490
488
487
485
483
482
480
478
477
475
7,900
7,920
493
492
490
488
487
485
483
481
480
478
476
7,920
7,940
495
493
491
490
488
486
485
483
481
480
478
7,940
7,960
496
495
493
491
490
488
486
485
483
481
480
7,960
7,980
498
496
494
493
491
489
488
486
484
483
481
7,980
8,000
499
498
496
494
493
491
489
488
486
484
483
8,000
8,020
501
499
497
496
494
492
491
489
487
486
484
8,020
8,040
502
501
499
497
496
494
492
491
489
487
486
8,040
8,060
504
502
500
499
497
495
494
492
490
489
487
8,060
8,080
505
504
502
500
499
497
495
494
492
490
489
8,080
8,100
507
505
504
502
500
499
497
495
493
492
490
8,100
8,120
508
507
505
503
502
500
498
497
495
493
492
8,120
8,140
510
508
507
505
503
502
500
498
497
495
493
8,140
8,160
511
510
508
506
505
503
501
500
498
496
495
8,160
8,180
513
511
510
508
506
505
503
501
500
498
496
8,180
8,200
514
513
511
509
508
506
504
503
501
499
498
8,200
8,220
516
514
513
511
509
508
506
504
503
501
499
8,220
8,240
518
516
514
512
511
509
507
506
504
502
501
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-35
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
8,240
8,260
519
517
516
514
512
511
509
507
506
504
502
8,260
8,280
521
519
517
516
514
512
511
509
507
506
504
8,280
8,300
522
520
519
517
515
514
512
510
509
507
505
8,300
8,320
524
522
520
519
517
515
514
512
510
509
507
8,320
8,340
525
523
522
520
518
517
515
513
512
510
508
8,340
8,360
527
525
523
522
520
518
517
515
513
512
510
8,360
8,380
528
526
525
523
521
520
518
516
515
513
511
8,380
8,400
530
528
526
525
523
521
520
518
516
515
513
8,400
8,420
531
530
528
526
525
523
521
519
518
516
514
8,420
8,440
533
531
529
528
526
524
523
521
519
518
516
8,440
8,460
534
533
531
529
528
526
524
523
521
519
518
8,460
8,480
536
534
532
531
529
527
526
524
522
521
519
8,480
8,500
537
536
534
532
531
529
527
526
524
522
521
8,500
8,520
539
537
535
534
532
530
529
527
525
524
522
8,520
8,540
540
539
537
535
534
532
530
529
527
525
524
8,540
8,560
542
540
538
537
535
533
532
530
528
527
525
8,560
8,580
543
542
540
538
537
535
533
532
530
528
527
8,580
8,600
545
543
542
540
538
537
535
533
531
530
528
8,600
8,620
546
545
543
541
540
538
536
535
533
531
530
8,620
8,640
548
546
545
543
541
540
538
536
535
533
531
8,640
8,660
549
548
546
544
543
541
539
538
536
534
533
8,660
8,680
551
549
548
546
544
543
541
539
538
536
534
8,680
8,700
552
551
549
547
546
544
542
541
539
537
536
8,700
8,720
554
552
551
549
547
546
544
542
541
539
537
8,720
8,740
556
554
552
550
549
547
545
544
542
540
539
8,740
8,760
557
555
554
552
550
549
547
545
544
542
540
8,760
8,780
559
557
555
554
552
550
549
547
545
544
542
8,780
8,800
560
558
557
555
553
552
550
548
547
545
543
8,800
8,820
562
560
558
557
555
553
552
550
548
547
545
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-36
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
8,820
8,840
563
562
560
558
556
555
553
551
550
548
546
8,840
8,860
565
563
561
560
558
556
555
553
551
550
548
8,860
8,880
567
565
563
561
560
558
556
554
553
551
549
8,880
8,900
568
566
565
563
561
559
558
556
554
553
551
8,900
8,920
570
568
566
564
563
561
559
557
556
554
552
8,920
8,940
571
570
568
566
564
563
561
559
557
556
554
8,940
8,960
573
571
569
568
566
564
562
561
559
557
556
8,960
8,980
574
573
571
569
567
566
564
562
561
559
557
8,980
9,000
576
574
573
571
569
567
566
564
562
560
559
9,000
9,020
578
576
574
572
571
569
567
565
564
562
560
9,020
9,040
579
577
576
574
572
570
569
567
565
564
562
9,040
9,060
581
579
577
576
574
572
570
569
567
565
563
9,060
9,080
582
581
579
577
575
574
572
570
568
567
565
9,080
9,100
584
582
580
579
577
575
573
572
570
568
567
9,100
9,120
585
584
582
580
579
577
575
573
572
570
568
9,120
9,140
587
585
584
582
580
578
577
575
573
571
570
9,140
9,160
589
587
585
583
582
580
578
576
575
573
571
9,160
9,180
590
588
587
585
583
582
580
578
576
575
573
9,180
9,200
592
590
588
587
585
583
581
580
578
576
574
9,200 & over
593
591
589
587
586
584
582
580
579
577
575
7.9% of excess over $9,200 plus
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-37
0
1
2
3
4
5
6
7
8
9
10
or more
0
240
0
0
0
0
0
0
0
0
0
0
0
240
260
1
0
0
0
0
0
0
0
0
0
0
260
280
1
0
0
0
0
0
0
0
0
0
0
280
300
1
1
0
0
0
0
0
0
0
0
0
300
320
2
1
0
0
0
0
0
0
0
0
0
320
340
2
1
1
0
0
0
0
0
0
0
0
340
360
2
2
1
0
0
0
0
0
0
0
0
360
380
2
2
1
1
0
0
0
0
0
0
0
380
400
3
2
1
1
0
0
0
0
0
0
0
400
420
3
2
2
1
1
0
0
0
0
0
0
420
440
3
3
2
1
1
0
0
0
0
0
0
440
460
4
3
2
2
1
0
0
0
0
0
0
460
480
4
3
3
2
1
1
0
0
0
0
0
480
500
4
3
3
2
2
1
0
0
0
0
0
500
520
4
4
3
3
2
1
1
0
0
0
0
520
540
5
4
3
3
2
2
1
0
0
0
0
540
560
5
4
4
3
2
2
1
1
0
0
0
560
580
5
5
4
3
3
2
2
1
0
0
0
580
600
6
5
4
4
3
2
2
1
1
0
0
600
620
6
5
5
4
3
3
2
1
1
0
0
620
640
6
5
5
4
4
3
2
2
1
1
0
640
660
6
6
5
5
4
3
3
2
1
1
0
660
680
7
6
5
5
4
4
3
2
2
1
0
680
700
7
6
6
5
4
4
3
3
2
1
1
700
720
7
7
6
5
5
4
3
3
2
2
1
720
740
7
7
6
6
5
4
4
3
3
2
1
740
760
8
7
7
6
5
5
4
3
3
2
2
760
780
8
7
7
6
6
5
4
4
3
2
2
780
800
8
8
7
6
6
5
5
4
3
3
2
Biweekly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-38
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
800
820
9
8
7
7
6
6
5
4
4
3
2
820
840
9
8
8
7
6
6
5
5
4
3
3
840
860
9
9
8
7
7
6
5
5
4
4
3
860
880
9
9
8
8
7
6
6
5
5
4
3
880
900
10
9
8
8
7
7
6
5
5
4
4
900
920
10
9
9
8
8
7
6
6
5
4
4
920
940
10
10
9
8
8
7
7
6
5
5
4
940
960
11
10
9
9
8
7
7
6
6
5
4
960
980
11
10
10
9
8
8
7
7
6
5
5
980
1,000
12
11
10
9
9
8
7
7
6
6
5
1,000
1,020
13
11
10
10
9
8
8
7
6
6
5
1,020
1,040
13
12
11
10
9
9
8
7
7
6
6
1,040
1,060
14
13
11
10
9
9
8
8
7
6
6
1,060
1,080
15
13
12
10
10
9
9
8
7
7
6
1,080
1,100
15
14
13
11
10
9
9
8
8
7
6
1,100
1,120
16
15
13
12
10
10
9
8
8
7
7
1,120
1,140
17
15
14
12
11
10
9
9
8
8
7
1,140
1,160
18
16
14
13
12
10
10
9
8
8
7
1,160
1,180
19
17
15
14
12
11
10
9
9
8
7
1,180
1,200
20
18
16
14
13
11
10
10
9
8
8
1,200
1,220
21
19
16
15
14
12
11
10
9
9
8
1,220
1,240
22
20
18
16
14
13
11
10
10
9
8
1,240
1,260
23
21
19
16
15
13
12
11
10
9
9
1,260
1,280
25
22
20
17
15
14
13
11
10
9
9
1,280
1,300
26
23
21
18
16
15
13
12
10
10
9
1,300
1,320
27
24
22
19
17
15
14
13
11
10
9
1,320
1,340
28
25
23
21
18
16
15
13
12
10
10
1,340
1,360
29
27
24
22
19
17
15
14
12
11
10
1,360
1,380
30
28
25
23
20
18
16
14
13
12
10
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-39
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
1,380
1,400
31
29
26
24
21
19
17
15
14
12
11
1,400
1,420
32
30
27
25
23
20
18
16
14
13
11
1,420
1,440
33
31
29
26
24
21
19
16
15
14
12
1,440
1,460
34
32
30
27
25
22
20
18
16
14
13
1,460
1,480
36
33
31
28
26
23
21
19
16
15
13
1,480
1,500
37
34
32
29
27
25
22
20
17
15
14
1,500
1,520
38
35
33
30
28
26
23
21
18
16
15
1,520
1,540
39
36
34
32
29
27
24
22
19
17
15
1,540
1,560
40
38
35
33
30
28
25
23
21
18
16
1,560
1,580
41
39
36
34
31
29
27
24
22
19
17
1,580
1,600
42
40
37
35
32
30
28
25
23
20
18
1,600
1,620
44
41
38
36
34
31
29
26
24
21
19
1,620
1,640
45
42
40
37
35
32
30
27
25
23
20
1,640
1,660
46
43
41
38
36
33
31
29
26
24
21
1,660
1,680
47
45
42
39
37
34
32
30
27
25
22
1,680
1,700
49
46
43
40
38
36
33
31
28
26
23
1,700
1,720
50
47
44
41
39
37
34
32
29
27
25
1,720
1,740
51
48
46
43
40
38
35
33
30
28
26
1,740
1,760
52
50
47
44
41
39
36
34
32
29
27
1,760
1,780
54
51
48
45
42
40
38
35
33
30
28
1,780
1,800
55
52
49
47
44
41
39
36
34
31
29
1,800
1,820
56
53
51
48
45
42
40
37
35
32
30
1,820
1,840
58
55
52
49
46
44
41
38
36
34
31
1,840
1,860
59
56
53
50
48
45
42
40
37
35
32
1,860
1,880
60
57
55
52
49
46
43
41
38
36
33
1,880
1,900
61
59
56
53
50
47
45
42
39
37
34
1,900
1,920
63
60
57
54
51
49
46
43
40
38
36
1,920
1,940
64
61
58
56
53
50
47
44
41
39
37
1,940
1,960
65
62
60
57
54
51
48
46
43
40
38
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-40
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
1,960
1,980
67
64
61
58
55
52
50
47
44
41
39
1,980
2,000
68
65
62
59
57
54
51
48
45
42
40
2,000
2,020
69
66
63
61
58
55
52
49
47
44
41
2,020
2,040
70
68
65
62
59
56
53
51
48
45
42
2,040
2,060
72
69
66
63
60
58
55
52
49
46
44
2,060
2,080
73
70
67
64
62
59
56
53
50
48
45
2,080
2,100
74
71
69
66
63
60
57
55
52
49
46
2,100
2,120
76
73
70
67
64
61
59
56
53
50
47
2,120
2,140
77
74
71
68
66
63
60
57
54
51
49
2,140
2,160
78
76
73
70
67
64
61
58
56
53
50
2,160
2,180
80
77
74
71
68
65
62
60
57
54
51
2,180
2,200
81
78
75
72
69
67
64
61
58
55
52
2,200
2,220
83
80
77
74
71
68
65
62
59
57
54
2,220
2,240
84
81
78
75
72
69
66
63
61
58
55
2,240
2,260
85
82
79
76
73
70
68
65
62
59
56
2,260
2,280
87
84
81
78
75
72
69
66
63
60
58
2,280
2,300
88
85
82
79
76
73
70
67
64
62
59
2,300
2,320
89
86
83
80
77
74
71
69
66
63
60
2,320
2,340
91
88
85
82
79
76
73
70
67
64
61
2,340
2,360
92
89
86
83
80
77
74
71
68
66
63
2,360
2,380
93
90
87
84
81
78
76
73
70
67
64
2,380
2,400
95
92
89
86
83
80
77
74
71
68
65
2,400
2,420
96
93
90
87
84
81
78
75
72
69
67
2,420
2,440
98
95
92
89
86
83
80
77
74
71
68
2,440
2,460
99
96
93
90
87
84
81
78
75
72
69
2,460
2,480
100
97
94
91
88
85
82
79
76
73
70
2,480
2,500
102
99
96
93
90
87
84
81
78
75
72
2,500
2,520
103
100
97
94
91
88
85
82
79
76
73
2,520
2,540
104
101
98
95
92
89
86
83
80
77
74
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-41
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
2,540
2,560
106
103
100
97
94
91
88
85
82
79
76
2,560
2,580
107
104
101
98
95
92
89
86
83
80
77
2,580
2,600
108
105
102
99
96
93
90
87
84
81
78
2,600
2,620
110
107
104
101
98
95
92
89
86
83
80
2,620
2,640
111
108
105
102
99
96
93
90
87
84
81
2,640
2,660
112
110
107
104
101
98
95
92
89
86
83
2,660
2,680
114
111
108
105
102
99
96
93
90
87
84
2,680
2,700
115
112
109
106
103
100
97
94
91
88
85
2,700
2,720
117
114
111
108
105
102
99
96
93
90
87
2,720
2,740
118
115
112
109
106
103
100
97
94
91
88
2,740
2,760
119
116
113
110
107
104
101
98
95
92
89
2,760
2,780
121
118
115
112
109
106
103
100
97
94
91
2,780
2,800
122
119
116
113
110
107
104
101
98
95
92
2,800
2,820
123
120
117
114
111
108
105
102
99
96
93
2,820
2,840
125
122
119
116
113
110
107
104
101
98
95
2,840
2,860
126
123
120
117
114
111
108
105
102
99
96
2,860
2,880
127
124
121
118
115
112
110
107
104
101
98
2,880
2,900
129
126
123
120
117
114
111
108
105
102
99
2,900
2,920
130
127
124
121
118
115
112
109
106
103
100
2,920
2,940
132
129
126
123
120
117
114
111
108
105
102
2,940
2,960
133
130
127
124
121
118
115
112
109
106
103
2,960
2,980
134
131
128
125
122
119
116
113
110
107
104
2,980
3,000
136
133
130
127
124
121
118
115
112
109
106
3,000
3,020
137
134
131
128
125
122
119
116
113
110
107
3,020
3,040
138
135
132
129
126
123
120
117
114
111
108
3,040
3,060
140
137
134
131
128
125
122
119
116
113
110
3,060
3,080
141
138
135
132
129
126
123
120
117
114
111
3,080
3,100
142
139
136
133
130
127
124
121
118
115
112
3,100
3,120
144
141
138
135
132
129
126
123
120
117
114
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-42
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
3,120
3,140
145
142
139
136
133
130
127
124
121
118
115
3,140
3,160
146
144
141
138
135
132
129
126
123
120
117
3,160
3,180
148
145
142
139
136
133
130
127
124
121
118
3,180
3,200
149
146
143
140
137
134
131
128
125
122
119
3,200
3,220
151
148
145
142
139
136
133
130
127
124
121
3,220
3,240
152
149
146
143
140
137
134
131
128
125
122
3,240
3,260
153
150
147
144
141
138
135
132
129
126
123
3,260
3,280
155
152
149
146
143
140
137
134
131
128
125
3,280
3,300
156
153
150
147
144
141
138
135
132
129
126
3,300
3,320
157
154
151
148
145
142
139
136
133
130
127
3,320
3,340
159
156
153
150
147
144
141
138
135
132
129
3,340
3,360
160
157
154
151
148
145
142
139
136
133
130
3,360
3,380
161
158
155
152
149
146
144
141
138
135
132
3,380
3,400
163
160
157
154
151
148
145
142
139
136
133
3,400
3,420
164
161
158
155
152
149
146
143
140
137
134
3,420
3,440
166
163
160
157
154
151
148
145
142
139
136
3,440
3,460
167
164
161
158
155
152
149
146
143
140
137
3,460
3,480
168
165
162
159
156
153
150
147
144
141
138
3,480
3,500
170
167
164
161
158
155
152
149
146
143
140
3,500
3,520
171
168
165
162
159
156
153
150
147
144
141
3,520
3,540
172
169
166
163
160
157
154
151
148
145
142
3,540
3,560
174
171
168
165
162
159
156
153
150
147
144
3,560
3,580
175
172
169
166
163
160
157
154
151
148
145
3,580
3,600
176
173
170
167
164
161
158
155
152
149
146
3,600
3,620
178
175
172
169
166
163
160
157
154
151
148
3,620
3,640
179
176
173
170
167
164
161
158
155
152
149
3,640
3,660
180
178
175
172
169
166
163
160
157
154
151
3,660
3,680
182
179
176
173
170
167
164
161
158
155
152
3,680
3,700
183
180
177
174
171
168
165
162
159
156
153
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-43
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
3,700
3,720
185
182
179
176
173
170
167
164
161
158
155
3,720
3,740
186
183
180
177
174
171
168
165
162
159
156
3,740
3,760
187
184
181
178
175
172
169
166
163
160
157
3,760
3,780
189
186
183
180
177
174
171
168
165
162
159
3,780
3,800
190
187
184
181
178
175
172
169
166
163
160
3,800
3,820
191
188
185
182
179
176
173
170
167
164
161
3,820
3,840
193
190
187
184
181
178
175
172
169
166
163
3,840
3,860
194
191
188
185
182
179
176
173
170
167
164
3,860
3,880
195
192
189
186
183
180
178
175
172
169
166
3,880
3,900
197
194
191
188
185
182
179
176
173
170
167
3,900
3,920
198
195
192
189
186
183
180
177
174
171
168
3,920
3,940
200
197
194
191
188
185
182
179
176
173
170
3,940
3,960
201
198
195
192
189
186
183
180
177
174
171
3,960
3,980
202
199
196
193
190
187
184
181
178
175
172
3,980
4,000
204
201
198
195
192
189
186
183
180
177
174
4,000
4,020
205
202
199
196
193
190
187
184
181
178
175
4,020
4,040
206
203
200
197
194
191
188
185
182
179
176
4,040
4,060
208
205
202
199
196
193
190
187
184
181
178
4,060
4,080
209
206
203
200
197
194
191
188
185
182
179
4,080
4,100
210
207
204
201
198
195
192
189
186
183
180
4,100
4,120
212
209
206
203
200
197
194
191
188
185
182
4,120
4,140
213
210
207
204
201
198
195
192
189
186
183
4,140
4,160
214
212
209
206
203
200
197
194
191
188
185
4,160
4,180
216
213
210
207
204
201
198
195
192
189
186
4,180
4,200
217
214
211
208
205
202
199
196
193
190
187
4,200
4,220
219
216
213
210
207
204
201
198
195
192
189
4,220
4,240
220
217
214
211
208
205
202
199
196
193
190
4,240
4,260
221
218
215
212
209
206
203
200
197
194
191
4,260
4,280
223
220
217
214
211
208
205
202
199
196
193
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-44
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
4,280
4,300
224
221
218
215
212
209
206
203
200
197
194
4,300
4,320
225
222
219
216
213
210
207
204
201
198
195
4,320
4,340
227
224
221
218
215
212
209
206
203
200
197
4,340
4,360
228
225
222
219
216
213
210
207
204
201
198
4,360
4,380
229
226
223
220
217
214
212
209
206
203
200
4,380
4,400
231
228
225
222
219
216
213
210
207
204
201
4,400
4,420
232
229
226
223
220
217
214
211
208
205
202
4,420
4,440
234
231
228
225
222
219
216
213
210
207
204
4,440
4,460
235
232
229
226
223
220
217
214
211
208
205
4,460
4,480
236
233
230
227
224
221
218
215
212
209
206
4,480
4,500
238
235
232
229
226
223
220
217
214
211
208
4,500
4,520
239
236
233
230
227
224
221
218
215
212
209
4,520
4,540
240
237
234
231
228
225
222
219
216
213
210
4,540
4,560
242
239
236
233
230
227
224
221
218
215
212
4,560
4,580
243
240
237
234
231
228
225
222
219
216
213
4,580
4,600
244
241
238
235
232
229
226
223
220
217
214
4,600
4,620
246
243
240
237
234
231
228
225
222
219
216
4,620
4,640
247
244
241
238
235
232
229
226
223
220
217
4,640
4,660
248
246
243
240
237
234
231
228
225
222
219
4,660
4,680
250
247
244
241
238
235
232
229
226
223
220
4,680
4,700
251
248
245
242
239
236
233
230
227
224
221
4,700
4,720
253
250
247
244
241
238
235
232
229
226
223
4,720
4,740
254
251
248
245
242
239
236
233
230
227
224
4,740
4,760
255
252
249
246
243
240
237
234
231
228
225
4,760
4,780
257
254
251
248
245
242
239
236
233
230
227
4,780
4,800
258
255
252
249
246
243
240
237
234
231
228
4,800
4,820
259
256
253
250
247
244
241
238
235
232
229
4,820
4,840
261
258
255
252
249
246
243
240
237
234
231
4,840
4,860
262
259
256
253
250
247
244
241
238
235
232
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-45
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
4,860
4,880
263
260
257
254
251
248
246
243
240
237
234
4,880
4,900
265
262
259
256
253
250
247
244
241
238
235
4,900
4,920
266
263
260
257
254
251
248
245
242
239
236
4,920
4,940
268
265
262
259
256
253
250
247
244
241
238
4,940
4,960
269
266
263
260
257
254
251
248
245
242
239
4,960
4,980
270
267
264
261
258
255
252
249
246
243
240
4,980
5,000
272
269
266
263
260
257
254
251
248
245
242
5,000
5,020
273
270
267
264
261
258
255
252
249
246
243
5,020
5,040
274
271
268
265
262
259
256
253
250
247
244
5,040
5,060
276
273
270
267
264
261
258
255
252
249
246
5,060
5,080
277
274
271
268
265
262
259
256
253
250
247
5,080
5,100
279
276
272
269
266
263
260
257
254
251
248
5,100
5,120
280
277
274
271
268
265
262
259
256
253
250
5,120
5,140
282
278
275
272
269
266
263
260
257
254
251
5,140
5,160
283
280
277
274
271
268
265
262
259
256
253
5,160
5,180
285
281
278
275
272
269
266
263
260
257
254
5,180
5,200
286
283
280
276
273
270
267
264
261
258
255
5,200
5,220
287
284
281
278
275
272
269
266
263
260
257
5,220
5,240
289
286
283
279
276
273
270
267
264
261
258
5,240
5,260
290
287
284
281
278
274
271
268
265
262
259
5,260
5,280
292
289
285
282
279
276
273
270
267
264
261
5,280
5,300
293
290
287
284
280
277
274
271
268
265
262
5,300
5,320
295
291
288
285
282
279
276
272
269
266
263
5,320
5,340
296
293
290
287
283
280
277
274
271
268
265
5,340
5,360
297
294
291
288
285
282
278
275
272
269
266
5,360
5,380
299
296
293
289
286
283
280
277
274
271
268
5,380
5,400
300
297
294
291
288
285
281
278
275
272
269
5,400
5,420
302
299
295
292
289
286
283
280
276
273
270
5,420
5,440
303
300
297
294
291
287
284
281
278
275
272
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-46
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
5,440
5,460
305
302
298
295
292
289
286
283
279
276
273
5,460
5,480
306
303
300
297
293
290
287
284
281
278
274
5,480
5,500
308
304
301
298
295
292
289
285
282
279
276
5,500
5,520
309
306
303
299
296
293
290
287
284
280
277
5,520
5,540
310
307
304
301
298
295
291
288
285
282
279
5,540
5,560
312
309
306
302
299
296
293
290
287
283
280
5,560
5,580
313
310
307
304
301
297
294
291
288
285
282
5,580
5,600
315
312
308
305
302
299
296
293
289
286
283
5,600
5,620
316
313
310
307
304
300
297
294
291
288
285
5,620
5,640
318
314
311
308
305
302
299
295
292
289
286
5,640
5,660
319
316
313
310
306
303
300
297
294
291
287
5,660
5,680
321
317
314
311
308
305
302
298
295
292
289
5,680
5,700
322
319
316
312
309
306
303
300
297
293
290
5,700
5,720
323
320
317
314
311
308
304
301
298
295
292
5,720
5,740
325
322
319
315
312
309
306
303
299
296
293
5,740
5,760
326
323
320
317
314
310
307
304
301
298
295
5,760
5,780
328
325
321
318
315
312
309
306
302
299
296
5,780
5,800
329
326
323
320
316
313
310
307
304
301
297
5,800
5,820
331
327
324
321
318
315
312
308
305
302
299
5,820
5,840
332
329
326
323
319
316
313
310
307
304
300
5,840
5,860
333
330
327
324
321
318
314
311
308
305
302
5,860
5,880
335
332
329
325
322
319
316
313
310
306
303
5,880
5,900
336
333
330
327
324
321
317
314
311
308
305
5,900
5,920
338
335
331
328
325
322
319
316
312
309
306
5,920
5,940
339
336
333
330
327
323
320
317
314
311
308
5,940
5,960
341
338
334
331
328
325
322
319
315
312
309
5,960
5,980
342
339
336
333
329
326
323
320
317
314
310
5,980
6,000
344
340
337
334
331
328
325
321
318
315
312
6,000
6,020
345
342
339
335
332
329
326
323
320
316
313
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-47
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
6,020
6,040
346
343
340
337
334
331
327
324
321
318
315
6,040
6,060
348
345
342
338
335
332
329
326
323
319
316
6,060
6,080
349
346
343
340
337
333
330
327
324
321
318
6,080
6,100
351
348
344
341
338
335
332
329
325
322
319
6,100
6,120
352
349
346
343
340
336
333
330
327
324
321
6,120
6,140
354
350
347
344
341
338
335
331
328
325
322
6,140
6,160
355
352
349
346
342
339
336
333
330
327
323
6,160
6,180
357
353
350
347
344
341
338
334
331
328
325
6,180
6,200
358
355
352
348
345
342
339
336
333
329
326
6,200
6,220
359
356
353
350
347
344
340
337
334
331
328
6,220
6,240
361
358
355
351
348
345
342
339
335
332
329
6,240
6,260
362
359
356
353
350
346
343
340
337
334
331
6,260
6,280
364
361
357
354
351
348
345
342
338
335
332
6,280
6,300
365
362
359
356
352
349
346
343
340
337
333
6,300
6,320
367
363
360
357
354
351
348
344
341
338
335
6,320
6,340
368
365
362
359
355
352
349
346
343
340
336
6,340
6,360
369
366
363
360
357
354
350
347
344
341
338
6,360
6,380
371
368
365
361
358
355
352
349
346
342
339
6,380
6,400
372
369
366
363
360
357
353
350
347
344
341
6,400
6,420
374
371
367
364
361
358
355
352
348
345
342
6,420
6,440
375
372
369
366
363
359
356
353
350
347
344
6,440
6,460
377
374
370
367
364
361
358
355
351
348
345
6,460
6,480
378
375
372
369
365
362
359
356
353
350
346
6,480
6,500
380
376
373
370
367
364
361
357
354
351
348
6,500
6,520
381
378
375
371
368
365
362
359
356
352
349
6,520
6,540
382
379
376
373
370
367
363
360
357
354
351
6,540
6,560
384
381
378
374
371
368
365
362
359
355
352
6,560
6,580
385
382
379
376
373
369
366
363
360
357
354
6,580
6,600
387
384
380
377
374
371
368
365
361
358
355
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-48
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
6,600
6,620
388
385
382
379
376
372
369
366
363
360
357
6,620
6,640
390
386
383
380
377
374
371
367
364
361
358
6,640
6,660
391
388
385
382
378
375
372
369
366
363
359
6,660
6,680
393
389
386
383
380
377
374
370
367
364
361
6,680
6,700
394
391
388
384
381
378
375
372
369
365
362
6,700
6,720
395
392
389
386
383
380
376
373
370
367
364
6,720
6,740
397
394
391
387
384
381
378
375
371
368
365
6,740
6,760
398
395
392
389
386
382
379
376
373
370
367
6,760
6,780
400
397
393
390
387
384
381
378
374
371
368
6,780
6,800
401
398
395
392
388
385
382
379
376
373
369
6,800
6,820
403
399
396
393
390
387
384
380
377
374
371
6,820
6,840
404
401
398
395
391
388
385
382
379
376
372
6,840
6,860
405
402
399
396
393
390
386
383
380
377
374
6,860
6,880
407
404
401
397
394
391
388
385
382
378
375
6,880
6,900
408
405
402
399
396
393
389
386
383
380
377
6,900
6,920
410
407
403
400
397
394
391
388
384
381
378
6,920
6,940
411
408
405
402
399
395
392
389
386
383
380
6,940
6,960
413
410
406
403
400
397
394
391
387
384
381
6,960
6,980
414
411
408
405
401
398
395
392
389
386
382
6,980
7,000
416
412
409
406
403
400
397
393
390
387
384
7,000
7,020
417
414
411
407
404
401
398
395
392
388
385
7,020
7,040
419
416
412
409
406
403
399
396
393
390
387
7,040
7,060
420
417
414
410
407
404
401
398
395
391
388
7,060
7,080
422
419
415
412
409
405
402
399
396
393
390
7,080
7,100
423
420
417
413
410
407
404
401
397
394
391
7,100
7,120
425
422
418
415
412
408
405
402
399
396
393
7,120
7,140
426
423
420
416
413
410
407
403
400
397
394
7,140
7,160
428
425
421
418
415
411
408
405
402
399
395
7,160
7,180
429
426
423
419
416
413
410
406
403
400
397
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-49
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
7,180
7,200
431
428
424
421
418
414
411
408
405
401
398
7,200
7,220
433
429
426
423
419
416
412
409
406
403
400
7,220
7,240
434
431
427
424
421
417
414
411
407
404
401
7,240
7,260
436
432
429
426
422
419
416
412
409
406
403
7,260
7,280
437
434
430
427
424
420
417
414
410
407
404
7,280
7,300
439
435
432
429
425
422
419
415
412
409
405
7,300
7,320
440
437
433
430
427
423
420
417
413
410
407
7,320
7,340
442
438
435
432
428
425
422
418
415
412
408
7,340
7,360
443
440
436
433
430
426
423
420
416
413
410
7,360
7,380
445
441
438
435
431
428
425
421
418
415
411
7,380
7,400
446
443
440
436
433
429
426
423
419
416
413
7,400
7,420
448
444
441
438
434
431
428
424
421
418
414
7,420
7,440
449
446
443
439
436
433
429
426
423
419
416
7,440
7,460
451
447
444
441
437
434
431
427
424
421
417
7,460
7,480
452
449
446
442
439
436
432
429
426
422
419
7,480
7,500
454
450
447
444
440
437
434
430
427
424
420
7,500
7,520
455
452
449
445
442
439
435
432
429
425
422
7,520
7,540
457
454
450
447
443
440
437
433
430
427
423
7,540
7,560
458
455
452
448
445
442
438
435
432
428
425
7,560
7,580
460
457
453
450
447
443
440
436
433
430
426
7,580
7,600
461
458
455
451
448
445
441
438
435
431
428
7,600
7,620
463
460
456
453
450
446
443
440
436
433
429
7,620
7,640
464
461
458
454
451
448
444
441
438
434
431
7,640
7,660
466
463
459
456
453
449
446
443
439
436
433
7,660
7,680
467
464
461
457
454
451
447
444
441
437
434
7,680
7,700
469
466
462
459
456
452
449
446
442
439
436
7,700
7,720
471
467
464
461
457
454
450
447
444
440
437
7,720
7,740
472
469
465
462
459
455
452
449
445
442
439
7,740
7,760
474
470
467
464
460
457
454
450
447
443
440
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-50
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
7,760
7,780
475
472
468
465
462
458
455
452
448
445
442
7,780
7,800
477
473
470
467
463
460
457
453
450
447
443
7,800
7,820
478
475
471
468
465
461
458
455
451
448
445
7,820
7,840
480
476
473
470
466
463
460
456
453
450
446
7,840
7,860
481
478
474
471
468
464
461
458
454
451
448
7,860
7,880
483
479
476
473
469
466
463
459
456
453
449
7,880
7,900
484
481
478
474
471
467
464
461
457
454
451
7,900
7,920
486
482
479
476
472
469
466
462
459
456
452
7,920
7,940
487
484
481
477
474
471
467
464
461
457
454
7,940
7,960
489
485
482
479
475
472
469
465
462
459
455
7,960
7,980
490
487
484
480
477
474
470
467
464
460
457
7,980
8,000
492
488
485
482
478
475
472
468
465
462
458
8,000
8,020
493
490
487
483
480
477
473
470
467
463
460
8,020
8,040
495
492
488
485
481
478
475
471
468
465
461
8,040
8,060
496
493
490
486
483
480
476
473
470
466
463
8,060
8,080
498
495
491
488
485
481
478
474
471
468
464
8,080
8,100
499
496
493
489
486
483
479
476
473
469
466
8,100
8,120
501
498
494
491
488
484
481
478
474
471
467
8,120
8,140
502
499
496
492
489
486
482
479
476
472
469
8,140
8,160
504
501
497
494
491
487
484
481
477
474
471
8,160
8,180
505
502
499
495
492
489
485
482
479
475
472
8,180
8,200
507
504
500
497
494
490
487
484
480
477
474
8,200
8,220
509
505
502
499
495
492
488
485
482
478
475
8,220
8,240
510
507
503
500
497
493
490
487
483
480
477
8,240
8,260
512
508
505
502
498
495
492
488
485
481
478
8,260
8,280
513
510
506
503
500
496
493
490
486
483
480
8,280
8,300
515
511
508
505
501
498
495
491
488
485
481
8,300
8,320
516
513
509
506
503
499
496
493
489
486
483
8,320
8,340
518
514
511
508
504
501
498
494
491
488
484
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-51
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
8,340
8,360
519
516
512
509
506
502
499
496
492
489
486
8,360
8,380
521
517
514
511
507
504
501
497
494
491
487
8,380
8,400
522
519
516
512
509
505
502
499
495
492
489
8,400
8,420
524
520
517
514
510
507
504
500
497
494
490
8,420
8,440
525
522
519
515
512
509
505
502
499
495
492
8,440
8,460
527
523
520
517
513
510
507
503
500
497
493
8,460
8,480
528
525
522
518
515
512
508
505
502
498
495
8,480
8,500
530
526
523
520
516
513
510
506
503
500
496
8,500
8,520
531
528
525
521
518
515
511
508
505
501
498
8,520
8,540
533
530
526
523
519
516
513
509
506
503
499
8,540
8,560
534
531
528
524
521
518
514
511
508
504
501
8,560
8,580
536
533
529
526
523
519
516
512
509
506
502
8,580
8,600
537
534
531
527
524
521
517
514
511
507
504
8,600
8,620
539
536
532
529
526
522
519
516
512
509
505
8,620
8,640
540
537
534
530
527
524
520
517
514
510
507
8,640
8,660
542
539
535
532
529
525
522
519
515
512
509
8,660
8,680
543
540
537
533
530
527
523
520
517
513
510
8,680
8,700
545
542
538
535
532
528
525
522
518
515
512
8,700
8,720
547
543
540
537
533
530
526
523
520
516
513
8,720
8,740
548
545
541
538
535
531
528
525
521
518
515
8,740
8,760
550
546
543
540
536
533
530
526
523
519
516
8,760
8,780
551
548
544
541
538
534
531
528
524
521
518
8,780
8,800
553
549
546
543
539
536
533
529
526
523
519
8,800
8,820
554
551
547
544
541
537
534
531
527
524
521
8,820
8,840
556
552
549
546
542
539
536
532
529
526
522
8,840
8,860
557
554
550
547
544
540
537
534
530
527
524
8,860
8,880
559
555
552
549
545
542
539
535
532
529
525
8,880
8,900
560
557
554
550
547
543
540
537
533
530
527
8,900
8,920
562
558
555
552
548
545
542
538
535
532
528
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-52
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
8,920
8,940
563
560
557
553
550
547
543
540
537
533
530
8,940
8,960
565
562
558
555
551
548
545
541
538
535
531
8,960
8,980
567
563
560
556
553
550
546
543
540
536
533
8,980
9,000
568
565
561
558
554
551
548
544
541
538
534
9,000
9,020
570
566
563
559
556
553
549
546
543
539
536
9,020
9,040
571
568
564
561
557
554
551
547
544
541
537
9,040
9,060
573
570
566
563
559
556
552
549
546
542
539
9,060
9,080
575
571
568
564
561
557
554
550
547
544
540
9,080
9,100
576
573
569
566
562
559
555
552
549
545
542
9,100
9,120
578
574
571
567
564
560
557
554
550
547
543
9,120
9,140
579
576
572
569
565
562
558
555
552
548
545
9,140
9,160
581
577
574
570
567
563
560
557
553
550
547
9,160
9,180
582
579
576
572
569
565
562
558
555
551
548
9,180
9,200
584
581
577
574
570
567
563
560
556
553
550
9,200
9,220
586
582
579
575
572
568
565
561
558
554
551
9,220
9,240
587
584
580
577
573
570
566
563
559
556
553
9,240
9,260
589
585
582
578
575
571
568
564
561
557
554
9,260
9,280
590
587
583
580
576
573
570
566
563
559
556
9,280
9,300
592
588
585
582
578
575
571
568
564
561
557
9,300
9,320
594
590
587
583
580
576
573
569
566
562
559
9,320
9,340
595
592
588
585
581
578
574
571
567
564
560
9,340
9,360
597
593
590
586
583
579
576
572
569
565
562
9,360
9,380
598
595
591
588
584
581
577
574
570
567
563
9,380
9,400
600
596
593
589
586
582
579
576
572
569
565
9,400
9,420
601
598
594
591
588
584
581
577
574
570
567
9,420
9,440
603
600
596
593
589
586
582
579
575
572
568
9,440
9,460
605
601
598
594
591
587
584
580
577
573
570
9,460
9,480
606
603
599
596
592
589
585
582
578
575
571
9,480
9,500
608
604
601
597
594
590
587
583
580
576
573
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-53
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
9,500
9,520
609
606
602
599
595
592
588
585
582
578
575
9,520
9,540
611
607
604
600
597
594
590
587
583
580
576
9,540
9,560
612
609
606
602
599
595
592
588
585
581
578
9,560
9,580
614
611
607
604
600
597
593
590
586
583
579
9,580
9,600
616
612
609
605
602
598
595
591
588
584
581
9,600
9,620
617
614
610
607
603
600
596
593
589
586
582
9,620
9,640
619
615
612
608
605
601
598
594
591
588
584
9,640
9,660
620
617
613
610
606
603
600
596
593
589
586
9,660
9,680
622
618
615
612
608
605
601
598
594
591
587
9,680
9,700
624
620
617
613
610
606
603
599
596
592
589
9,700
9,720
625
622
618
615
611
608
604
601
597
594
590
9,720
9,740
627
623
620
616
613
609
606
602
599
595
592
9,740
9,760
628
625
621
618
614
611
607
604
600
597
594
9,760
9,780
630
626
623
619
616
612
609
606
602
599
595
9,780
9,800
631
628
624
621
618
614
611
607
604
600
597
9,800
9,820
633
630
626
623
619
616
612
609
605
602
598
9,820
9,840
635
631
628
624
621
617
614
610
607
603
600
9,840
9,860
636
633
629
626
622
619
615
612
608
605
601
9,860
9,880
638
634
631
627
624
620
617
613
610
606
603
9,880
9,900
639
636
632
629
625
622
618
615
612
608
605
9,900
9,920
641
637
634
630
627
624
620
617
613
610
606
9,920
9,940
642
639
636
632
629
625
622
618
615
611
608
9,940
9,960
644
641
637
634
630
627
623
620
616
613
609
9,960
9,980
646
642
639
635
632
628
625
621
618
614
611
9,980
10,000
647
644
640
637
633
630
626
623
619
616
612
10,000 & over
648
645
641
638
634
631
627
624
620
617
613
7.9% of excess over $10,000 plus
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-54
0
1
2
3
4
5
6
7
8
9
10
or more
0
240
0
0
0
0
0
0
0
0
0
0
0
240
260
1
0
0
0
0
0
0
0
0
0
0
260
280
1
0
0
0
0
0
0
0
0
0
0
280
300
1
1
0
0
0
0
0
0
0
0
0
300
320
2
1
0
0
0
0
0
0
0
0
0
320
340
2
1
1
0
0
0
0
0
0
0
0
340
360
2
2
1
0
0
0
0
0
0
0
0
360
380
2
2
1
1
0
0
0
0
0
0
0
380
400
3
2
1
1
0
0
0
0
0
0
0
400
420
3
2
2
1
1
0
0
0
0
0
0
420
440
3
3
2
1
1
0
0
0
0
0
0
440
460
4
3
2
2
1
0
0
0
0
0
0
460
480
4
3
3
2
1
1
0
0
0
0
0
480
500
4
3
3
2
2
1
0
0
0
0
0
500
520
4
4
3
3
2
1
1
0
0
0
0
520
540
5
4
3
3
2
2
1
0
0
0
0
540
560
5
4
4
3
2
2
1
1
0
0
0
560
580
5
5
4
3
3
2
2
1
0
0
0
580
600
6
5
4
4
3
2
2
1
1
0
0
600
620
6
5
5
4
3
3
2
1
1
0
0
620
640
6
5
5
4
4
3
2
2
1
1
0
640
660
6
6
5
5
4
3
3
2
1
1
0
660
680
7
6
5
5
4
4
3
2
2
1
0
680
700
7
6
6
5
4
4
3
3
2
1
1
700
720
7
7
6
5
5
4
3
3
2
2
1
720
740
7
7
6
6
5
4
4
3
3
2
1
740
760
8
7
7
6
5
5
4
3
3
2
2
760
780
8
7
7
6
6
5
4
4
3
2
2
780
800
8
8
7
6
6
5
5
4
3
3
2
Biweekly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-55
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
800
820
9
8
7
7
6
6
5
4
4
3
2
820
840
9
8
8
7
6
6
5
5
4
3
3
840
860
9
9
8
7
7
6
5
5
4
4
3
860
880
9
9
8
8
7
6
6
5
5
4
3
880
900
10
9
8
8
7
7
6
5
5
4
4
900
920
10
9
9
8
8
7
6
6
5
4
4
920
940
10
10
9
8
8
7
7
6
5
5
4
940
960
11
10
9
9
8
7
7
6
6
5
4
960
980
11
10
10
9
8
8
7
7
6
5
5
980
1,000
11
10
10
9
9
8
7
7
6
6
5
1,000
1,020
11
11
10
10
9
8
8
7
6
6
5
1,020
1,040
12
11
10
10
9
9
8
7
7
6
6
1,040
1,060
12
11
11
10
9
9
8
8
7
6
6
1,060
1,080
12
12
11
10
10
9
9
8
7
7
6
1,080
1,100
13
12
11
11
10
9
9
8
8
7
6
1,100
1,120
13
12
12
11
10
10
9
8
8
7
7
1,120
1,140
13
12
12
11
11
10
9
9
8
8
7
1,140
1,160
13
13
12
12
11
10
10
9
8
8
7
1,160
1,180
14
13
12
12
11
11
10
9
9
8
7
1,180
1,200
14
13
13
12
11
11
10
10
9
8
8
1,200
1,220
14
14
13
12
12
11
10
10
9
9
8
1,220
1,240
14
14
13
13
12
11
11
10
10
9
8
1,240
1,260
15
14
14
13
12
12
11
10
10
9
9
1,260
1,280
15
14
14
13
13
12
11
11
10
9
9
1,280
1,300
15
15
14
13
13
12
12
11
10
10
9
1,300
1,320
16
15
14
14
13
13
12
11
11
10
9
1,320
1,340
16
15
15
14
13
13
12
12
11
10
10
1,340
1,360
16
16
15
14
14
13
12
12
11
11
10
1,360
1,380
16
16
15
15
14
13
13
12
12
11
10
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-56
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
1,380
1,400
17
16
15
15
14
14
13
12
12
11
11
1,400
1,420
17
16
16
15
15
14
13
13
12
11
11
1,420
1,440
17
17
16
15
15
14
14
13
12
12
11
1,440
1,460
18
17
16
16
15
14
14
13
13
12
11
1,460
1,480
18
17
17
16
15
15
14
14
13
12
12
1,480
1,500
18
17
17
16
16
15
14
14
13
13
12
1,500
1,520
18
18
17
17
16
15
15
14
13
13
12
1,520
1,540
19
18
17
17
16
16
15
14
14
13
13
1,540
1,560
19
18
18
17
16
16
15
15
14
13
13
1,560
1,580
19
19
18
17
17
16
16
15
14
14
13
1,580
1,600
20
19
18
18
17
16
16
15
15
14
13
1,600
1,620
20
19
19
18
17
17
16
15
15
14
14
1,620
1,640
20
19
19
18
18
17
16
16
15
15
14
1,640
1,660
20
20
19
19
18
17
17
16
15
15
14
1,660
1,680
21
20
19
19
18
18
17
16
16
15
14
1,680
1,700
21
20
20
19
18
18
17
17
16
15
15
1,700
1,720
22
21
20
19
19
18
17
17
16
16
15
1,720
1,740
22
21
20
20
19
18
18
17
17
16
15
1,740
1,760
23
22
21
20
19
19
18
17
17
16
16
1,760
1,780
24
22
21
20
20
19
18
18
17
16
16
1,780
1,800
24
23
22
20
20
19
19
18
17
17
16
1,800
1,820
25
24
22
21
20
20
19
18
18
17
16
1,820
1,840
26
24
23
21
20
20
19
19
18
17
17
1,840
1,860
26
25
24
22
21
20
19
19
18
18
17
1,860
1,880
27
26
24
23
21
20
20
19
19
18
17
1,880
1,900
28
26
25
23
22
21
20
19
19
18
18
1,900
1,920
28
27
25
24
23
21
20
20
19
18
18
1,920
1,940
29
27
26
25
23
22
21
20
19
19
18
1,940
1,960
30
28
27
25
24
22
21
20
20
19
18
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-57
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
1,960
1,980
30
29
27
26
25
23
22
21
20
19
19
1,980
2,000
31
29
28
27
25
24
22
21
20
20
19
2,000
2,020
31
30
29
27
26
24
23
22
20
20
19
2,020
2,040
32
31
29
28
26
25
24
22
21
20
20
2,040
2,060
33
31
30
29
27
26
24
23
21
20
20
2,060
2,080
34
32
31
29
28
26
25
24
22
21
20
2,080
2,100
35
33
31
30
28
27
26
24
23
21
20
2,100
2,120
36
34
32
30
29
28
26
25
23
22
21
2,120
2,140
37
35
32
31
30
28
27
25
24
23
21
2,140
2,160
38
36
34
32
30
29
27
26
25
23
22
2,160
2,180
40
37
35
32
31
30
28
27
25
24
22
2,180
2,200
41
38
36
33
32
30
29
27
26
25
23
2,200
2,220
42
39
37
34
32
31
29
28
27
25
24
2,220
2,240
43
40
38
36
33
31
30
29
27
26
24
2,240
2,260
44
42
39
37
34
32
31
29
28
26
25
2,260
2,280
45
43
40
38
35
33
31
30
29
27
26
2,280
2,300
46
44
41
39
36
34
32
31
29
28
26
2,300
2,320
47
45
42
40
38
35
33
31
30
28
27
2,320
2,340
48
46
43
41
39
36
34
32
30
29
28
2,340
2,360
49
47
45
42
40
37
35
32
31
30
28
2,360
2,380
51
48
46
43
41
38
36
34
32
30
29
2,380
2,400
52
49
47
44
42
40
37
35
32
31
30
2,400
2,420
53
50
48
45
43
41
38
36
33
32
30
2,420
2,440
54
51
49
47
44
42
39
37
34
32
31
2,440
2,460
55
53
50
48
45
43
40
38
36
33
31
2,460
2,480
56
54
51
49
46
44
42
39
37
34
32
2,480
2,500
57
55
52
50
47
45
43
40
38
35
33
2,500
2,520
58
56
53
51
49
46
44
41
39
36
34
2,520
2,540
59
57
54
52
50
47
45
42
40
38
35
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-58
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
2,540
2,560
60
58
56
53
51
48
46
43
41
39
36
2,560
2,580
62
59
57
54
52
49
47
45
42
40
37
2,580
2,600
63
60
58
55
53
51
48
46
43
41
38
2,600
2,620
64
61
59
56
54
52
49
47
44
42
40
2,620
2,640
65
62
60
58
55
53
50
48
45
43
41
2,640
2,660
66
64
61
59
56
54
51
49
47
44
42
2,660
2,680
67
65
62
60
57
55
53
50
48
45
43
2,680
2,700
68
66
63
61
58
56
54
51
49
46
44
2,700
2,720
69
67
64
62
60
57
55
52
50
47
45
2,720
2,740
70
68
65
63
61
58
56
53
51
49
46
2,740
2,760
71
69
67
64
62
59
57
54
52
50
47
2,760
2,780
73
70
68
65
63
60
58
56
53
51
48
2,780
2,800
74
71
69
66
64
62
59
57
54
52
49
2,800
2,820
75
72
70
67
65
63
60
58
55
53
51
2,820
2,840
76
73
71
69
66
64
61
59
56
54
52
2,840
2,860
77
75
72
70
67
65
62
60
58
55
53
2,860
2,880
78
76
73
71
68
66
64
61
59
56
54
2,880
2,900
79
77
74
72
69
67
65
62
60
57
55
2,900
2,920
80
78
75
73
71
68
66
63
61
58
56
2,920
2,940
81
79
76
74
72
69
67
64
62
60
57
2,940
2,960
82
80
78
75
73
70
68
65
63
61
58
2,960
2,980
84
81
79
76
74
71
69
67
64
62
59
2,980
3,000
85
82
80
77
75
73
70
68
65
63
60
3,000
3,020
86
83
81
78
76
74
71
69
66
64
62
3,020
3,040
87
85
82
80
77
75
72
70
67
65
63
3,040
3,060
89
86
83
81
78
76
73
71
69
66
64
3,060
3,080
90
87
84
82
79
77
75
72
70
67
65
3,080
3,100
91
88
86
83
80
78
76
73
71
68
66
3,100
3,120
93
90
87
84
82
79
77
74
72
69
67
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-59
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
3,120
3,140
94
91
88
85
83
80
78
75
73
71
68
3,140
3,160
95
92
89
87
84
81
79
76
74
72
69
3,160
3,180
96
94
91
88
85
82
80
78
75
73
70
3,180
3,200
98
95
92
89
86
84
81
79
76
74
71
3,200
3,220
99
96
93
90
88
85
82
80
77
75
73
3,220
3,240
100
97
95
92
89
86
83
81
78
76
74
3,240
3,260
101
99
96
93
90
87
85
82
80
77
75
3,260
3,280
103
100
97
94
92
89
86
83
81
78
76
3,280
3,300
104
101
98
96
93
90
87
84
82
79
77
3,300
3,320
105
103
100
97
94
91
88
86
83
80
78
3,320
3,340
107
104
101
98
95
93
90
87
84
82
79
3,340
3,360
108
105
102
99
97
94
91
88
85
83
80
3,360
3,380
109
106
104
101
98
95
92
89
87
84
81
3,380
3,400
110
108
105
102
99
96
94
91
88
85
82
3,400
3,420
112
109
106
103
100
98
95
92
89
86
84
3,420
3,440
113
110
107
105
102
99
96
93
90
88
85
3,440
3,460
114
111
109
106
103
100
97
95
92
89
86
3,460
3,480
116
113
110
107
104
101
99
96
93
90
87
3,480
3,500
117
114
111
108
106
103
100
97
94
92
89
3,500
3,520
118
115
112
110
107
104
101
98
96
93
90
3,520
3,540
119
117
114
111
108
105
103
100
97
94
91
3,540
3,560
121
118
115
112
109
107
104
101
98
95
93
3,560
3,580
122
119
116
114
111
108
105
102
99
97
94
3,580
3,600
123
120
118
115
112
109
106
104
101
98
95
3,600
3,620
125
122
119
116
113
110
108
105
102
99
96
3,620
3,640
126
123
120
117
115
112
109
106
103
100
98
3,640
3,660
127
124
121
119
116
113
110
107
105
102
99
3,660
3,680
128
126
123
120
117
114
111
109
106
103
100
3,680
3,700
130
127
124
121
118
116
113
110
107
104
101
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-60
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
3,700
3,720
131
128
125
122
120
117
114
111
108
106
103
3,720
3,740
132
129
127
124
121
118
115
112
110
107
104
3,740
3,760
133
131
128
125
122
119
117
114
111
108
105
3,760
3,780
135
132
129
126
124
121
118
115
112
109
107
3,780
3,800
136
133
130
128
125
122
119
116
114
111
108
3,800
3,820
137
135
132
129
126
123
120
118
115
112
109
3,820
3,840
139
136
133
130
127
125
122
119
116
113
110
3,840
3,860
140
137
134
131
129
126
123
120
117
115
112
3,860
3,880
141
138
136
133
130
127
124
121
119
116
113
3,880
3,900
142
140
137
134
131
128
126
123
120
117
114
3,900
3,920
144
141
138
135
132
130
127
124
121
118
116
3,920
3,940
145
142
139
137
134
131
128
125
122
120
117
3,940
3,960
147
144
141
138
135
132
129
127
124
121
118
3,960
3,980
148
145
142
139
136
133
131
128
125
122
119
3,980
4,000
149
146
143
140
138
135
132
129
126
124
121
4,000
4,020
151
148
145
142
139
136
133
130
128
125
122
4,020
4,040
152
149
146
143
140
137
135
132
129
126
123
4,040
4,060
153
150
147
144
141
139
136
133
130
127
125
4,060
4,080
155
152
149
146
143
140
137
134
131
129
126
4,080
4,100
156
153
150
147
144
141
138
136
133
130
127
4,100
4,120
157
154
151
148
145
142
140
137
134
131
128
4,120
4,140
159
156
153
150
147
144
141
138
135
132
130
4,140
4,160
160
157
154
151
148
145
142
139
137
134
131
4,160
4,180
161
159
156
153
150
147
144
141
138
135
132
4,180
4,200
163
160
157
154
151
148
145
142
139
136
133
4,200
4,220
164
161
158
155
152
149
146
143
140
138
135
4,220
4,240
166
163
160
157
154
151
148
145
142
139
136
4,240
4,260
167
164
161
158
155
152
149
146
143
140
137
4,260
4,280
168
165
162
159
156
153
150
147
144
141
139
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-61
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
4,280
4,300
170
167
164
161
158
155
152
149
146
143
140
4,300
4,320
171
168
165
162
159
156
153
150
147
144
141
4,320
4,340
172
169
166
163
160
157
154
151
148
145
142
4,340
4,360
174
171
168
165
162
159
156
153
150
147
144
4,360
4,380
175
172
169
166
163
160
157
154
151
148
145
4,380
4,400
176
173
170
167
164
161
159
156
153
150
147
4,400
4,420
178
175
172
169
166
163
160
157
154
151
148
4,420
4,440
179
176
173
170
167
164
161
158
155
152
149
4,440
4,460
181
178
175
172
169
166
163
160
157
154
151
4,460
4,480
182
179
176
173
170
167
164
161
158
155
152
4,480
4,500
183
180
177
174
171
168
165
162
159
156
153
4,500
4,520
185
182
179
176
173
170
167
164
161
158
155
4,520
4,540
186
183
180
177
174
171
168
165
162
159
156
4,540
4,560
187
184
181
178
175
172
169
166
163
160
157
4,560
4,580
189
186
183
180
177
174
171
168
165
162
159
4,580
4,600
190
187
184
181
178
175
172
169
166
163
160
4,600
4,620
191
188
185
182
179
176
173
170
167
164
161
4,620
4,640
193
190
187
184
181
178
175
172
169
166
163
4,640
4,660
194
191
188
185
182
179
176
173
170
167
164
4,660
4,680
195
193
190
187
184
181
178
175
172
169
166
4,680
4,700
197
194
191
188
185
182
179
176
173
170
167
4,700
4,720
198
195
192
189
186
183
180
177
174
171
168
4,720
4,740
200
197
194
191
188
185
182
179
176
173
170
4,740
4,760
201
198
195
192
189
186
183
180
177
174
171
4,760
4,780
202
199
196
193
190
187
184
181
178
175
172
4,780
4,800
204
201
198
195
192
189
186
183
180
177
174
4,800
4,820
205
202
199
196
193
190
187
184
181
178
175
4,820
4,840
206
203
200
197
194
191
188
185
182
179
176
4,840
4,860
208
205
202
199
196
193
190
187
184
181
178
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-62
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
4,860
4,880
209
206
203
200
197
194
191
188
185
182
179
4,880
4,900
210
207
204
201
198
195
193
190
187
184
181
4,900
4,920
212
209
206
203
200
197
194
191
188
185
182
4,920
4,940
213
210
207
204
201
198
195
192
189
186
183
4,940
4,960
215
212
209
206
203
200
197
194
191
188
185
4,960
4,980
216
213
210
207
204
201
198
195
192
189
186
4,980
5,000
217
214
211
208
205
202
199
196
193
190
187
5,000
5,020
219
216
213
210
207
204
201
198
195
192
189
5,020
5,040
220
217
214
211
208
205
202
199
196
193
190
5,040
5,060
221
218
215
212
209
206
203
200
197
194
191
5,060
5,080
223
220
217
214
211
208
205
202
199
196
193
5,080
5,100
224
221
218
215
212
209
206
203
200
197
194
5,100
5,120
225
222
219
216
213
210
207
204
201
198
195
5,120
5,140
227
224
221
218
215
212
209
206
203
200
197
5,140
5,160
228
225
222
219
216
213
210
207
204
201
198
5,160
5,180
229
227
224
221
218
215
212
209
206
203
200
5,180
5,200
231
228
225
222
219
216
213
210
207
204
201
5,200
5,220
232
229
226
223
220
217
214
211
208
205
202
5,220
5,240
234
231
228
225
222
219
216
213
210
207
204
5,240
5,260
235
232
229
226
223
220
217
214
211
208
205
5,260
5,280
236
233
230
227
224
221
218
215
212
209
206
5,280
5,300
238
235
232
229
226
223
220
217
214
211
208
5,300
5,320
239
236
233
230
227
224
221
218
215
212
209
5,320
5,340
240
237
234
231
228
225
222
219
216
213
210
5,340
5,360
242
239
236
233
230
227
224
221
218
215
212
5,360
5,380
243
240
237
234
231
228
225
222
219
216
213
5,380
5,400
244
241
238
235
232
229
227
224
221
218
215
5,400
5,420
246
243
240
237
234
231
228
225
222
219
216
5,420
5,440
247
244
241
238
235
232
229
226
223
220
217
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-63
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
5,440
5,460
249
246
243
240
237
234
231
228
225
222
219
5,460
5,480
250
247
244
241
238
235
232
229
226
223
220
5,480
5,500
251
248
245
242
239
236
233
230
227
224
221
5,500
5,520
253
250
247
244
241
238
235
232
229
226
223
5,520
5,540
254
251
248
245
242
239
236
233
230
227
224
5,540
5,560
255
252
249
246
243
240
237
234
231
228
225
5,560
5,580
257
254
251
248
245
242
239
236
233
230
227
5,580
5,600
258
255
252
249
246
243
240
237
234
231
228
5,600
5,620
259
256
253
250
247
244
241
238
235
232
229
5,620
5,640
261
258
255
252
249
246
243
240
237
234
231
5,640
5,660
262
259
256
253
250
247
244
241
238
235
232
5,660
5,680
263
261
258
255
252
249
246
243
240
237
234
5,680
5,700
265
262
259
256
253
250
247
244
241
238
235
5,700
5,720
266
263
260
257
254
251
248
245
242
239
236
5,720
5,740
268
265
262
259
256
253
250
247
244
241
238
5,740
5,760
269
266
263
260
257
254
251
248
245
242
239
5,760
5,780
270
267
264
261
258
255
252
249
246
243
240
5,780
5,800
272
269
266
263
260
257
254
251
248
245
242
5,800
5,820
273
270
267
264
261
258
255
252
249
246
243
5,820
5,840
274
271
268
265
262
259
256
253
250
247
244
5,840
5,860
276
273
270
267
264
261
258
255
252
249
246
5,860
5,880
277
274
271
268
265
262
259
256
253
250
247
5,880
5,900
278
275
272
269
266
263
261
258
255
252
249
5,900
5,920
280
277
274
271
268
265
262
259
256
253
250
5,920
5,940
281
278
275
272
269
266
263
260
257
254
251
5,940
5,960
283
280
277
274
271
268
265
262
259
256
253
5,960
5,980
284
281
278
275
272
269
266
263
260
257
254
5,980
6,000
285
282
279
276
273
270
267
264
261
258
255
6,000
6,020
287
284
281
278
275
272
269
266
263
260
257
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-64
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
6,020
6,040
288
285
282
279
276
273
270
267
264
261
258
6,040
6,060
289
286
283
280
277
274
271
268
265
262
259
6,060
6,080
291
288
285
282
279
276
273
270
267
264
261
6,080
6,100
292
289
286
283
280
277
274
271
268
265
262
6,100
6,120
293
290
287
284
281
278
275
272
269
266
263
6,120
6,140
295
292
289
286
283
280
277
274
271
268
265
6,140
6,160
296
293
290
287
284
281
278
275
272
269
266
6,160
6,180
297
295
292
289
286
283
280
277
274
271
268
6,180
6,200
299
296
293
290
287
284
281
278
275
272
269
6,200
6,220
300
297
294
291
288
285
282
279
276
273
270
6,220
6,240
302
299
296
293
290
287
284
281
278
275
272
6,240
6,260
303
300
297
294
291
288
285
282
279
276
273
6,260
6,280
304
301
298
295
292
289
286
283
280
277
274
6,280
6,300
306
303
300
297
294
291
288
285
282
279
276
6,300
6,320
307
304
301
298
295
292
289
286
283
280
277
6,320
6,340
308
305
302
299
296
293
290
287
284
281
278
6,340
6,360
310
307
304
301
298
295
292
289
286
283
280
6,360
6,380
311
308
305
302
299
296
293
290
287
284
281
6,380
6,400
312
309
306
303
300
297
295
292
289
286
283
6,400
6,420
314
311
308
305
302
299
296
293
290
287
284
6,420
6,440
315
312
309
306
303
300
297
294
291
288
285
6,440
6,460
317
314
311
308
305
302
299
296
293
290
287
6,460
6,480
318
315
312
309
306
303
300
297
294
291
288
6,480
6,500
319
316
313
310
307
304
301
298
295
292
289
6,500
6,520
321
318
315
312
309
306
303
300
297
294
291
6,520
6,540
322
319
316
313
310
307
304
301
298
295
292
6,540
6,560
323
320
317
314
311
308
305
302
299
296
293
6,560
6,580
325
322
319
316
313
310
307
304
301
298
295
6,580
6,600
326
323
320
317
314
311
308
305
302
299
296
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-65
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
6,600
6,620
327
324
321
318
315
312
309
306
303
300
297
6,620
6,640
329
326
323
320
317
314
311
308
305
302
299
6,640
6,660
330
327
324
321
318
315
312
309
306
303
300
6,660
6,680
331
329
326
323
320
317
314
311
308
305
302
6,680
6,700
333
330
327
324
321
318
315
312
309
306
303
6,700
6,720
334
331
328
325
322
319
316
313
310
307
304
6,720
6,740
336
333
330
327
324
321
318
315
312
309
306
6,740
6,760
337
334
331
328
325
322
319
316
313
310
307
6,760
6,780
338
335
332
329
326
323
320
317
314
311
308
6,780
6,800
340
337
334
331
328
325
322
319
316
313
310
6,800
6,820
341
338
335
332
329
326
323
320
317
314
311
6,820
6,840
342
339
336
333
330
327
324
321
318
315
312
6,840
6,860
344
341
338
335
332
329
326
323
320
317
314
6,860
6,880
345
342
339
336
333
330
327
324
321
318
315
6,880
6,900
346
343
340
337
334
331
329
326
323
320
317
6,900
6,920
348
345
342
339
336
333
330
327
324
321
318
6,920
6,940
349
346
343
340
337
334
331
328
325
322
319
6,940
6,960
351
348
345
342
339
336
333
330
327
324
321
6,960
6,980
352
349
346
343
340
337
334
331
328
325
322
6,980
7,000
353
350
347
344
341
338
335
332
329
326
323
7,000
7,020
355
352
349
346
343
340
337
334
331
328
325
7,020
7,040
356
353
350
347
344
341
338
335
332
329
326
7,040
7,060
357
354
351
348
345
342
339
336
333
330
327
7,060
7,080
359
356
353
350
347
344
341
338
335
332
329
7,080
7,100
360
357
354
351
348
345
342
339
336
333
330
7,100
7,120
361
358
355
352
349
346
343
340
337
334
331
7,120
7,140
363
360
357
354
351
348
345
342
339
336
333
7,140
7,160
364
361
358
355
352
349
346
343
340
337
334
7,160
7,180
365
363
360
357
354
351
348
345
342
339
336
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-66
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
7,180
7,200
367
364
361
358
355
352
349
346
343
340
337
7,200
7,220
368
365
362
359
356
353
350
347
344
341
338
7,220
7,240
370
367
364
361
358
355
352
349
346
343
340
7,240
7,260
371
368
365
362
359
356
353
350
347
344
341
7,260
7,280
372
369
366
363
360
357
354
351
348
345
342
7,280
7,300
374
371
368
365
362
359
356
353
350
347
344
7,300
7,320
375
372
369
366
363
360
357
354
351
348
345
7,320
7,340
376
373
370
367
364
361
358
355
352
349
346
7,340
7,360
378
375
372
369
366
363
360
357
354
351
348
7,360
7,380
379
376
373
370
367
364
361
358
355
352
349
7,380
7,400
380
377
374
371
368
365
363
360
357
354
351
7,400
7,420
382
379
376
373
370
367
364
361
358
355
352
7,420
7,440
383
380
377
374
371
368
365
362
359
356
353
7,440
7,460
385
382
379
376
373
370
367
364
361
358
355
7,460
7,480
386
383
380
377
374
371
368
365
362
359
356
7,480
7,500
387
384
381
378
375
372
369
366
363
360
357
7,500
7,520
389
386
383
380
377
374
371
368
365
362
359
7,520
7,540
390
387
384
381
378
375
372
369
366
363
360
7,540
7,560
391
388
385
382
379
376
373
370
367
364
361
7,560
7,580
393
390
387
384
381
378
375
372
369
366
363
7,580
7,600
394
391
388
385
382
379
376
373
370
367
364
7,600
7,620
395
392
389
386
383
380
377
374
371
368
365
7,620
7,640
397
394
391
388
385
382
379
376
373
370
367
7,640
7,660
398
395
392
389
386
383
380
377
374
371
368
7,660
7,680
399
397
394
391
388
385
382
379
376
373
370
7,680
7,700
401
398
395
392
389
386
383
380
377
374
371
7,700
7,720
402
399
396
393
390
387
384
381
378
375
372
7,720
7,740
404
401
398
395
392
389
386
383
380
377
374
7,740
7,760
405
402
399
396
393
390
387
384
381
378
375
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-67
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
7,760
7,780
406
403
400
397
394
391
388
385
382
379
376
7,780
7,800
408
405
402
399
396
393
390
387
384
381
378
7,800
7,820
409
406
403
400
397
394
391
388
385
382
379
7,820
7,840
410
407
404
401
398
395
392
389
386
383
380
7,840
7,860
412
409
406
403
400
397
394
391
388
385
382
7,860
7,880
413
410
407
404
401
398
395
392
389
386
383
7,880
7,900
414
411
408
405
402
399
397
394
391
388
385
7,900
7,920
416
413
410
407
404
401
398
395
392
389
386
7,920
7,940
417
414
411
408
405
402
399
396
393
390
387
7,940
7,960
419
416
413
410
407
404
401
398
395
392
389
7,960
7,980
420
417
414
411
408
405
402
399
396
393
390
7,980
8,000
421
418
415
412
409
406
403
400
397
394
391
8,000
8,020
423
420
417
414
411
408
405
402
399
396
393
8,020
8,040
424
421
418
415
412
409
406
403
400
397
394
8,040
8,060
425
422
419
416
413
410
407
404
401
398
395
8,060
8,080
427
424
421
418
415
412
409
406
403
400
397
8,080
8,100
428
425
422
419
416
413
410
407
404
401
398
8,100
8,120
429
426
423
420
417
414
411
408
405
402
399
8,120
8,140
431
428
425
422
419
416
413
410
407
404
401
8,140
8,160
432
429
426
423
420
417
414
411
408
405
402
8,160
8,180
433
431
428
425
422
419
416
413
410
407
404
8,180
8,200
435
432
429
426
423
420
417
414
411
408
405
8,200
8,220
436
433
430
427
424
421
418
415
412
409
406
8,220
8,240
438
435
432
429
426
423
420
417
414
411
408
8,240
8,260
439
436
433
430
427
424
421
418
415
412
409
8,260
8,280
440
437
434
431
428
425
422
419
416
413
410
8,280
8,300
442
439
436
433
430
427
424
421
418
415
412
8,300
8,320
443
440
437
434
431
428
425
422
419
416
413
8,320
8,340
444
441
438
435
432
429
426
423
420
417
414
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-68
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
8,340
8,360
446
443
440
437
434
431
428
425
422
419
416
8,360
8,380
447
444
441
438
435
432
429
426
423
420
417
8,380
8,400
448
445
442
439
436
433
431
428
425
422
419
8,400
8,420
450
447
444
441
438
435
432
429
426
423
420
8,420
8,440
451
448
445
442
439
436
433
430
427
424
421
8,440
8,460
453
450
447
444
441
438
435
432
429
426
423
8,460
8,480
454
451
448
445
442
439
436
433
430
427
424
8,480
8,500
455
452
449
446
443
440
437
434
431
428
425
8,500
8,520
457
454
451
448
445
442
439
436
433
430
427
8,520
8,540
458
455
452
449
446
443
440
437
434
431
428
8,540
8,560
459
456
453
450
447
444
441
438
435
432
429
8,560
8,580
461
458
455
452
449
446
443
440
437
434
431
8,580
8,600
462
459
456
453
450
447
444
441
438
435
432
8,600
8,620
463
460
457
454
451
448
445
442
439
436
433
8,620
8,640
465
462
459
456
453
450
447
444
441
438
435
8,640
8,660
466
463
460
457
454
451
448
445
442
439
436
8,660
8,680
467
465
462
459
456
453
450
447
444
441
438
8,680
8,700
469
466
463
460
457
454
451
448
445
442
439
8,700
8,720
470
467
464
461
458
455
452
449
446
443
440
8,720
8,740
472
469
466
463
460
457
454
451
448
445
442
8,740
8,760
473
470
467
464
461
458
455
452
449
446
443
8,760
8,780
474
471
468
465
462
459
456
453
450
447
444
8,780
8,800
476
473
470
467
464
461
458
455
452
449
446
8,800
8,820
477
474
471
468
465
462
459
456
453
450
447
8,820
8,840
478
475
472
469
466
463
460
457
454
451
448
8,840
8,860
480
477
474
471
468
465
462
459
456
453
450
8,860
8,880
481
478
475
472
469
466
463
460
457
454
451
8,880
8,900
482
479
476
473
470
467
465
462
459
456
453
8,900
8,920
484
481
478
475
472
469
466
463
460
457
454
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-69
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
8,920
8,940
485
482
479
476
473
470
467
464
461
458
455
8,940
8,960
487
484
481
478
475
472
469
466
463
460
457
8,960
8,980
488
485
482
479
476
473
470
467
464
461
458
8,980
9,000
489
486
483
480
477
474
471
468
465
462
459
9,000
9,020
491
488
485
482
479
476
473
470
467
464
461
9,020
9,040
492
489
486
483
480
477
474
471
468
465
462
9,040
9,060
493
490
487
484
481
478
475
472
469
466
463
9,060
9,080
495
492
489
486
483
480
477
474
471
468
465
9,080
9,100
496
493
490
487
484
481
478
475
472
469
466
9,100
9,120
497
494
491
488
485
482
479
476
473
470
467
9,120
9,140
499
496
493
490
487
484
481
478
475
472
469
9,140
9,160
500
497
494
491
488
485
482
479
476
473
470
9,160
9,180
501
499
496
493
490
487
484
481
478
475
472
9,180
9,200
503
500
497
494
491
488
485
482
479
476
473
9,200
9,220
504
501
498
495
492
489
486
483
480
477
474
9,220
9,240
506
503
500
497
494
491
488
485
482
479
476
9,240
9,260
507
504
501
498
495
492
489
486
483
480
477
9,260
9,280
508
505
502
499
496
493
490
487
484
481
478
9,280
9,300
510
507
504
501
498
495
492
489
486
483
480
9,300
9,320
511
508
505
502
499
496
493
490
487
484
481
9,320
9,340
512
509
506
503
500
497
494
491
488
485
482
9,340
9,360
514
511
508
505
502
499
496
493
490
487
484
9,360
9,380
515
512
509
506
503
500
497
494
491
488
485
9,380
9,400
516
513
510
507
504
501
499
496
493
490
487
9,400
9,420
518
515
512
509
506
503
500
497
494
491
488
9,420
9,440
519
516
513
510
507
504
501
498
495
492
489
9,440
9,460
521
518
515
512
509
506
503
500
497
494
491
9,460
9,480
522
519
516
513
510
507
504
501
498
495
492
9,480
9,500
523
520
517
514
511
508
505
502
499
496
493
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-70
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
9,500
9,520
525
522
519
516
513
510
507
504
501
498
495
9,520
9,540
526
523
520
517
514
511
508
505
502
499
496
9,540
9,560
527
524
521
518
515
512
509
506
503
500
497
9,560
9,580
529
526
523
520
517
514
511
508
505
502
499
9,580
9,600
530
527
524
521
518
515
512
509
506
503
500
9,600
9,620
531
528
525
522
519
516
513
510
507
504
501
9,620
9,640
533
530
527
524
521
518
515
512
509
506
503
9,640
9,660
534
531
528
525
522
519
516
513
510
507
504
9,660
9,680
535
533
530
527
524
521
518
515
512
509
506
9,680
9,700
537
534
531
528
525
522
519
516
513
510
507
9,700
9,720
538
535
532
529
526
523
520
517
514
511
508
9,720
9,740
540
537
534
531
528
525
522
519
516
513
510
9,740
9,760
541
538
535
532
529
526
523
520
517
514
511
9,760
9,780
542
539
536
533
530
527
524
521
518
515
512
9,780
9,800
544
541
538
535
532
529
526
523
520
517
514
9,800
9,820
545
542
539
536
533
530
527
524
521
518
515
9,820
9,840
546
543
540
537
534
531
528
525
522
519
516
9,840
9,860
548
545
542
539
536
533
530
527
524
521
518
9,860
9,880
549
546
543
540
537
534
531
528
525
522
519
9,880
9,900
551
548
544
541
538
535
533
530
527
524
521
9,900
9,920
552
549
546
543
540
537
534
531
528
525
522
9,920
9,940
554
550
547
544
541
538
535
532
529
526
523
9,940
9,960
555
552
549
546
543
540
537
534
531
528
525
9,960
9,980
557
553
550
547
544
541
538
535
532
529
526
9,980
10,000
558
555
552
548
545
542
539
536
533
530
527
10,000
10,020
559
556
553
550
547
544
541
538
535
532
529
10,020
10,040
561
558
555
551
548
545
542
539
536
533
530
10,040
10,060
562
559
556
553
550
546
543
540
537
534
531
10,060
10,080
564
561
557
554
551
548
545
542
539
536
533
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-71
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
10,080
10,100
565
562
559
556
552
549
546
543
540
537
534
10,100
10,120
567
563
560
557
554
551
548
544
541
538
535
10,120
10,140
568
565
562
559
555
552
549
546
543
540
537
10,140
10,160
569
566
563
560
557
554
550
547
544
541
538
10,160
10,180
571
568
565
561
558
555
552
549
546
543
540
10,180
10,200
572
569
566
563
560
557
553
550
547
544
541
10,200
10,220
574
571
567
564
561
558
555
552
548
545
542
10,220
10,240
575
572
569
566
563
559
556
553
550
547
544
10,240
10,260
577
574
570
567
564
561
558
555
551
548
545
10,260
10,280
578
575
572
569
565
562
559
556
553
550
546
10,280
10,300
580
576
573
570
567
564
561
557
554
551
548
10,300
10,320
581
578
575
572
568
565
562
559
556
552
549
10,320
10,340
582
579
576
573
570
567
563
560
557
554
551
10,340
10,360
584
581
578
574
571
568
565
562
559
555
552
10,360
10,380
585
582
579
576
573
569
566
563
560
557
554
10,380
10,400
587
584
580
577
574
571
568
565
561
558
555
10,400
10,420
588
585
582
579
576
572
569
566
563
560
557
10,420
10,440
590
586
583
580
577
574
571
567
564
561
558
10,440
10,460
591
588
585
582
578
575
572
569
566
563
559
10,460
10,480
593
589
586
583
580
577
574
570
567
564
561
10,480
10,500
594
591
588
584
581
578
575
572
569
565
562
10,500
10,520
595
592
589
586
583
580
576
573
570
567
564
10,520
10,540
597
594
591
587
584
581
578
575
572
568
565
10,540
10,560
598
595
592
589
586
582
579
576
573
570
567
10,560
10,580
600
597
593
590
587
584
581
578
574
571
568
10,580
10,600
601
598
595
592
588
585
582
579
576
573
569
10,600
10,620
603
599
596
593
590
587
584
580
577
574
571
10,620
10,640
604
601
598
595
591
588
585
582
579
576
572
10,640
10,660
605
602
599
596
593
590
586
583
580
577
574
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-72
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
10,660
10,680
607
604
601
597
594
591
588
585
582
578
575
10,680
10,700
608
605
602
599
596
593
589
586
583
580
577
10,700
10,720
610
607
603
600
597
594
591
588
584
581
578
10,720
10,740
611
608
605
602
599
595
592
589
586
583
580
10,740
10,760
613
610
606
603
600
597
594
591
587
584
581
10,760
10,780
614
611
608
605
601
598
595
592
589
586
582
10,780
10,800
616
612
609
606
603
600
597
593
590
587
584
10,800
10,820
617
614
611
608
604
601
598
595
592
588
585
10,820
10,840
618
615
612
609
606
603
599
596
593
590
587
10,840
10,860
620
617
614
610
607
604
601
598
595
591
588
10,860
10,880
621
618
615
612
609
605
602
599
596
593
590
10,880
10,900
623
620
616
613
610
607
604
601
597
594
591
10,900
10,920
624
621
618
615
612
608
605
602
599
596
593
10,920
10,940
626
622
619
616
613
610
607
603
600
597
594
10,940
10,960
627
624
621
618
614
611
608
605
602
599
595
10,960
10,980
629
625
622
619
616
613
610
606
603
600
597
10,980
11,000
630
627
624
620
617
614
611
608
605
601
598
11,000
11,020
631
628
625
622
619
616
612
609
606
603
600
11,020
11,040
633
630
627
623
620
617
614
611
608
604
601
11,040
11,060
634
631
628
625
622
618
615
612
609
606
603
11,060
11,080
636
633
629
626
623
620
617
614
610
607
604
11,080
11,100
637
634
631
628
624
621
618
615
612
609
605
11,100
11,120
639
635
632
629
626
623
620
616
613
610
607
11,120
11,140
640
637
634
631
627
624
621
618
615
612
608
11,140
11,160
641
638
635
632
629
626
622
619
616
613
610
11,160
11,180
643
640
637
633
630
627
624
621
618
614
611
11,180
11,200
644
641
638
635
632
629
625
622
619
616
613
11,200
11,220
646
643
639
636
633
630
627
624
620
617
614
11,220
11,240
647
644
641
638
635
631
628
625
622
619
616
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-73
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
11,240
11,260
649
646
642
639
636
633
630
627
623
620
617
11,260
11,280
650
647
644
641
637
634
631
628
625
622
618
11,280
11,300
652
648
645
642
639
636
633
629
626
623
620
11,300
11,320
653
650
647
644
640
637
634
631
628
624
621
11,320
11,340
654
651
648
645
642
639
635
632
629
626
623
11,340
11,360
656
653
650
646
643
640
637
634
631
627
624
11,360
11,380
657
654
651
648
645
641
638
635
632
629
626
11,380
11,400
659
656
652
649
646
643
640
637
633
630
627
11,400
11,420
660
657
654
651
648
644
641
638
635
632
629
11,420
11,440
662
658
655
652
649
646
643
639
636
633
630
11,440
11,460
663
660
657
654
650
647
644
641
638
635
631
11,460
11,480
665
661
658
655
652
649
646
642
639
636
633
11,480
11,500
666
663
660
656
653
650
647
644
641
637
634
11,500
11,520
667
664
661
658
655
652
648
645
642
639
636
11,520
11,540
669
666
663
659
656
653
650
647
644
640
637
11,540
11,560
670
667
664
661
658
654
651
648
645
642
639
11,560
11,580
672
669
665
662
659
656
653
650
646
643
640
11,580
11,600
673
670
667
664
660
657
654
651
648
645
641
11,600
11,620
675
671
668
665
662
659
656
652
649
646
643
11,620
11,640
676
673
670
667
663
660
657
654
651
648
644
11,640
11,660
677
674
671
668
665
662
658
655
652
649
646
11,660
11,680
679
676
673
669
666
663
660
657
654
650
647
11,680
11,700
680
677
674
671
668
665
661
658
655
652
649
11,700
11,720
682
679
675
672
669
666
663
660
656
653
650
11,720
11,740
683
680
677
674
671
667
664
661
658
655
652
11,740
11,760
685
682
678
675
672
669
666
663
659
656
653
11,760
11,780
686
683
680
677
673
670
667
664
661
658
654
11,780
11,800
688
684
681
678
675
672
669
665
662
659
656
11,800
11,820
689
686
683
680
676
673
670
667
664
660
657
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-74
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
11,820
11,840
690
687
684
681
678
675
671
668
665
662
659
11,840
11,860
692
689
686
682
679
676
673
670
667
663
660
11,860
11,880
693
690
687
684
681
677
674
671
668
665
662
11,880
11,900
695
692
688
685
682
679
676
673
669
666
663
11,900
11,920
696
693
690
687
684
680
677
674
671
668
665
11,920
11,940
698
694
691
688
685
682
679
675
672
669
666
11,940
11,960
699
696
693
690
686
683
680
677
674
671
667
11,960
11,980
701
697
694
691
688
685
682
678
675
672
669
11,980
12,000
702
699
696
692
689
686
683
680
677
673
670
12,000
12,020
703
700
697
694
691
688
684
681
678
675
672
12,020
12,040
705
702
699
695
692
689
686
683
680
676
673
12,040
12,060
706
703
700
697
694
690
687
684
681
678
675
12,060
12,080
708
705
701
698
695
692
689
686
682
679
676
12,080
12,100
709
706
703
700
696
693
690
687
684
681
677
12,100
12,120
711
707
704
701
698
695
692
688
685
682
679
12,120
12,140
712
709
706
703
699
696
693
690
687
684
680
12,140
12,160
713
710
707
704
701
698
694
691
688
685
682
12,160
12,180
715
712
709
705
702
699
696
693
690
686
683
12,180
12,200
716
713
710
707
704
701
697
694
691
688
685
12,200
12,220
718
715
711
708
705
702
699
696
692
689
686
12,220
12,240
719
716
713
710
707
703
700
697
694
691
688
12,240
12,260
721
718
714
711
708
705
702
699
695
692
689
12,260
12,280
722
719
716
713
709
706
703
700
697
694
690
12,280
12,300
724
720
717
714
711
708
705
701
698
695
692
12,300
12,320
725
722
719
716
712
709
706
703
700
696
693
12,320
12,340
726
723
720
717
714
711
707
704
701
698
695
12,340
12,360
728
725
722
718
715
712
709
706
703
699
696
12,360
12,380
729
726
723
720
717
713
710
707
704
701
698
12,380
12,400
731
728
724
721
718
715
712
709
705
702
699
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-75
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
12,400
12,420
732
729
726
723
720
716
713
710
707
704
701
12,420
12,440
734
730
727
724
721
718
715
711
708
705
702
12,440
12,460
735
732
729
726
722
719
716
713
710
707
703
12,460
12,480
737
733
730
727
724
721
718
714
711
708
705
12,480
12,500
738
735
732
728
725
722
719
716
713
709
706
12,500
12,520
739
736
733
730
727
724
720
717
714
711
708
12,520
12,540
741
738
735
731
728
725
722
719
716
712
709
12,540
12,560
742
739
736
733
730
726
723
720
717
714
711
12,560
12,580
744
741
737
734
731
728
725
722
718
715
712
12,580
12,600
745
742
739
736
732
729
726
723
720
717
713
12,600
12,620
747
743
740
737
734
731
728
724
721
718
715
12,620
12,640
748
745
742
739
735
732
729
726
723
720
716
12,640
12,660
749
746
743
740
737
734
730
727
724
721
718
12,660
12,680
751
748
745
741
738
735
732
729
726
722
719
12,680
12,700
752
749
746
743
740
737
733
730
727
724
721
12,700
12,720
754
751
747
744
741
738
735
732
728
725
722
12,720
12,740
755
752
749
746
743
739
736
733
730
727
724
12,740
12,760
757
754
750
747
744
741
738
735
731
728
725
12,760
12,780
758
755
752
749
745
742
739
736
733
730
726
12,780
12,800
760
756
753
750
747
744
741
737
734
731
728
12,800
12,820
761
758
755
752
748
745
742
739
736
732
729
12,820
12,840
762
759
756
753
750
747
743
740
737
734
731
12,840
12,860
764
761
758
754
751
748
745
742
739
735
732
12,860
12,880
765
762
759
756
753
749
746
743
740
737
734
12,880
12,900
767
764
760
757
754
751
748
745
741
738
735
12,900
12,920
768
765
762
759
756
752
749
746
743
740
737
12,920
12,940
770
766
763
760
757
754
751
747
744
741
738
12,940
12,960
771
768
765
762
758
755
752
749
746
743
739
12,960
12,980
773
769
766
763
760
757
754
750
747
744
741
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-76
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
12,980
13,000
774
771
768
764
761
758
755
752
749
745
742
13,000
13,020
775
772
769
766
763
760
756
753
750
747
744
13,020
13,040
777
774
771
767
764
761
758
755
752
748
745
13,040
13,060
778
775
772
769
766
762
759
756
753
750
747
13,060
13,080
780
777
773
770
767
764
761
758
754
751
748
13,080
13,100
781
778
775
772
768
765
762
759
756
753
749
13,100
13,120
783
779
776
773
770
767
764
760
757
754
751
13,120
13,140
784
781
778
775
771
768
765
762
759
756
752
13,140
13,160
785
782
779
776
773
770
766
763
760
757
754
13,160
13,180
787
784
781
777
774
771
768
765
762
758
755
13,180
13,200
788
785
782
779
776
773
769
766
763
760
757
13,200
13,220
790
787
783
780
777
774
771
768
764
761
758
13,220
13,240
791
788
785
782
779
775
772
769
766
763
760
13,240
13,260
793
790
786
783
780
777
774
771
767
764
761
13,260
13,280
794
791
788
785
781
778
775
772
769
766
762
13,280
13,300
796
792
789
786
783
780
777
773
770
767
764
13,300
13,320
797
794
791
788
784
781
778
775
772
768
765
13,320
13,340
798
795
792
789
786
783
779
776
773
770
767
13,340
13,360
800
797
794
790
787
784
781
778
775
771
768
13,360
13,380
801
798
795
792
789
785
782
779
776
773
770
13,380
13,400
803
800
796
793
790
787
784
781
777
774
771
13,400
13,420
804
801
798
795
792
788
785
782
779
776
773
13,420
13,440
806
802
799
796
793
790
787
783
780
777
774
13,440
13,460
807
804
801
798
794
791
788
785
782
779
775
13,460
13,480
809
805
802
799
796
793
790
786
783
780
777
13,480
13,500
810
807
804
800
797
794
791
788
785
781
778
13,500
13,520
811
808
805
802
799
796
792
789
786
783
780
13,520
13,540
813
810
807
803
800
797
794
791
788
784
781
13,540
13,560
814
811
808
805
802
798
795
792
789
786
783
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-77
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
13,560
13,580
816
813
809
806
803
800
797
794
790
787
784
13,580
13,600
817
814
811
808
804
801
798
795
792
789
785
13,600
13,620
819
815
812
809
806
803
800
796
793
790
787
13,620
13,640
820
817
814
811
807
804
801
798
795
792
788
13,640
13,660
821
818
815
812
809
806
802
799
796
793
790
13,660
13,680
823
820
817
813
810
807
804
801
798
794
791
13,680
13,700
824
821
818
815
812
809
805
802
799
796
793
13,700
13,720
826
823
819
816
813
810
807
804
800
797
794
13,720
13,740
828
824
821
818
815
811
808
805
802
799
796
13,740
13,760
829
826
822
819
816
813
810
807
803
800
797
13,760
13,780
831
827
824
821
817
814
811
808
805
802
798
13,780
13,800
832
829
825
822
819
816
813
809
806
803
800
13,800
13,820
834
830
827
824
820
817
814
811
808
804
801
13,820
13,840
835
832
828
825
822
819
815
812
809
806
803
13,840
13,860
837
833
830
827
823
820
817
814
811
807
804
13,860
13,880
838
835
831
828
825
821
818
815
812
809
806
13,880
13,900
840
836
833
830
826
823
820
817
813
810
807
13,900
13,920
841
838
835
831
828
824
821
818
815
812
809
13,920
13,940
843
839
836
833
829
826
823
819
816
813
810
13,940
13,960
844
841
838
834
831
828
824
821
818
815
811
13,960
13,980
846
842
839
836
832
829
826
822
819
816
813
13,980
14,000
847
844
841
837
834
831
827
824
821
817
814
14,000
14,020
849
845
842
839
835
832
829
825
822
819
816
14,020
14,040
850
847
844
840
837
834
830
827
824
820
817
14,040
14,060
852
849
845
842
838
835
832
828
825
822
819
14,060
14,080
853
850
847
843
840
837
833
830
827
823
820
14,080
14,100
855
852
848
845
842
838
835
831
828
825
821
14,100
14,120
856
853
850
846
843
840
836
833
830
826
823
14,120
14,140
858
855
851
848
845
841
838
835
831
828
824
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-78
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
14,140
14,160
859
856
853
849
846
843
839
836
833
829
826
14,160
14,180
861
858
854
851
848
844
841
838
834
831
828
14,180
14,200
862
859
856
852
849
846
842
839
836
832
829
14,200
14,220
864
861
857
854
851
847
844
841
837
834
831
14,220
14,240
866
862
859
855
852
849
845
842
839
835
832
14,240
14,260
867
864
860
857
854
850
847
844
840
837
834
14,260
14,280
869
865
862
859
855
852
849
845
842
838
835
14,280
14,300
870
867
863
860
857
853
850
847
843
840
837
14,300
14,320
872
868
865
862
858
855
852
848
845
842
838
14,320
14,340
873
870
866
863
860
856
853
850
846
843
840
14,340
14,360
875
871
868
865
861
858
855
851
848
845
841
14,360
14,380
876
873
869
866
863
859
856
853
849
846
843
14,380
14,400
878
874
871
868
864
861
858
854
851
848
844
14,400
14,420
879
876
873
869
866
862
859
856
852
849
846
14,420
14,440
881
877
874
871
867
864
861
857
854
851
847
14,440
14,460
882
879
876
872
869
866
862
859
855
852
849
14,460
14,480
884
880
877
874
870
867
864
860
857
854
850
14,480
14,500
885
882
879
875
872
869
865
862
859
855
852
14,500
14,520
887
883
880
877
873
870
867
863
860
857
853
14,520
14,540
888
885
882
878
875
872
868
865
862
858
855
14,540
14,560
890
887
883
880
876
873
870
866
863
860
856
14,560
14,580
891
888
885
881
878
875
871
868
865
861
858
14,580
14,600
893
890
886
883
880
876
873
869
866
863
859
14,600
14,620
894
891
888
884
881
878
874
871
868
864
861
14,620
14,640
896
893
889
886
883
879
876
873
869
866
862
14,640
14,660
897
894
891
887
884
881
877
874
871
867
864
14,660
14,680
899
896
892
889
886
882
879
876
872
869
866
14,680
14,700
900
897
894
890
887
884
880
877
874
870
867
14,700
14,720
902
899
895
892
889
885
882
879
875
872
869
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-79
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
14,720
14,740
904
900
897
893
890
887
883
880
877
873
870
14,740
14,760
905
902
898
895
892
888
885
882
878
875
872
14,760
14,780
907
903
900
897
893
890
887
883
880
876
873
14,780
14,800
908
905
901
898
895
891
888
885
881
878
875
14,800
14,820
910
906
903
900
896
893
890
886
883
880
876
14,820
14,840
911
908
904
901
898
894
891
888
884
881
878
14,840
14,860
913
909
906
903
899
896
893
889
886
883
879
14,860
14,880
914
911
907
904
901
897
894
891
887
884
881
14,880
14,900
916
912
909
906
902
899
896
892
889
886
882
14,900
14,920
917
914
911
907
904
900
897
894
890
887
884
14,920
14,940
919
915
912
909
905
902
899
895
892
889
885
14,940
14,960
920
917
914
910
907
904
900
897
893
890
887
14,960
14,980
922
918
915
912
908
905
902
898
895
892
888
14,980
15,000
923
920
917
913
910
907
903
900
897
893
890
15,000
15,020
925
921
918
915
911
908
905
901
898
895
891
15,020
15,040
926
923
920
916
913
910
906
903
900
896
893
15,040
15,060
928
925
921
918
914
911
908
904
901
898
894
15,060
15,080
929
926
923
919
916
913
909
906
903
899
896
15,080
15,100
931
928
924
921
918
914
911
907
904
901
897
15,100
15,120
932
929
926
922
919
916
912
909
906
902
899
15,120
15,140
934
931
927
924
921
917
914
911
907
904
900
15,140
15,160
935
932
929
925
922
919
915
912
909
905
902
15,160
15,180
937
934
930
927
924
920
917
914
910
907
904
15,180
15,200
938
935
932
928
925
922
918
915
912
908
905
15,200
15,220
940
937
933
930
927
923
920
917
913
910
907
15,220
15,240
942
938
935
931
928
925
921
918
915
911
908
15,240
15,260
943
940
936
933
930
926
923
920
916
913
910
15,260
15,280
945
941
938
935
931
928
925
921
918
914
911
15,280
15,300
946
943
939
936
933
929
926
923
919
916
913
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-80
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
15,300
15,320
948
944
941
938
934
931
928
924
921
918
914
15,320
15,340
949
946
942
939
936
932
929
926
922
919
916
15,340
15,360
951
947
944
941
937
934
931
927
924
921
917
15,360
15,380
952
949
945
942
939
935
932
929
925
922
919
15,380
15,400
954
950
947
944
940
937
934
930
927
924
920
15,400
15,420
955
952
949
945
942
938
935
932
928
925
922
15,420
15,440
957
953
950
947
943
940
937
933
930
927
923
15,440
15,460
958
955
952
948
945
942
938
935
931
928
925
15,460
15,480
960
956
953
950
946
943
940
936
933
930
926
15,480
15,500
961
958
955
951
948
945
941
938
935
931
928
15,500
15,520
963
959
956
953
949
946
943
939
936
933
929
15,520
15,540
964
961
958
954
951
948
944
941
938
934
931
15,540
15,560
966
963
959
956
952
949
946
942
939
936
932
15,560
15,580
967
964
961
957
954
951
947
944
941
937
934
15,580
15,600
969
966
962
959
956
952
949
945
942
939
935
15,600
15,620
970
967
964
960
957
954
950
947
944
940
937
15,620
15,640
972
969
965
962
959
955
952
949
945
942
938
15,640
15,660
973
970
967
963
960
957
953
950
947
943
940
15,660
15,680
975
972
968
965
962
958
955
952
948
945
942
15,680
15,700
976
973
970
966
963
960
956
953
950
946
943
15,700
15,720
978
975
971
968
965
961
958
955
951
948
945
15,720
15,740
980
976
973
969
966
963
959
956
953
949
946
15,740
15,760
981
978
974
971
968
964
961
958
954
951
948
15,760
15,780
983
979
976
973
969
966
963
959
956
952
949
15,780
15,800
984
981
977
974
971
967
964
961
957
954
951
15,800
15,820
986
982
979
976
972
969
966
962
959
956
952
15,820
15,840
987
984
980
977
974
970
967
964
960
957
954
15,840
15,860
989
985
982
979
975
972
969
965
962
959
955
15,860
15,880
990
987
983
980
977
973
970
967
963
960
957
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-81
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
15,880
15,900
992
988
985
982
978
975
972
968
965
962
958
15,900
15,920
993
990
987
983
980
976
973
970
966
963
960
15,920
15,940
995
991
988
985
981
978
975
971
968
965
961
15,940
15,960
996
993
990
986
983
980
976
973
969
966
963
15,960
15,980
998
994
991
988
984
981
978
974
971
968
964
15,980
16,000
999
996
993
989
986
983
979
976
973
969
966
16,000
16,020
1,001
997
994
991
987
984
981
977
974
971
967
16,020
16,040
1,002
999
996
992
989
986
982
979
976
972
969
16,040
16,060
1,004
1,001
997
994
990
987
984
980
977
974
970
16,060
16,080
1,005
1,002
999
995
992
989
985
982
979
975
972
16,080
16,100
1,007
1,004
1,000
997
994
990
987
983
980
977
973
16,100
16,120
1,008
1,005
1,002
998
995
992
988
985
982
978
975
16,120
16,140
1,010
1,007
1,003
1,000
997
993
990
987
983
980
976
16,140
16,160
1,011
1,008
1,005
1,001
998
995
991
988
985
981
978
16,160
16,180
1,013
1,010
1,006
1,003
1,000
996
993
990
986
983
980
16,180
16,200
1,014
1,011
1,008
1,004
1,001
998
994
991
988
984
981
16,200
16,220
1,016
1,013
1,009
1,006
1,003
999
996
993
989
986
983
16,220
16,240
1,018
1,014
1,011
1,007
1,004
1,001
997
994
991
987
984
16,240
16,260
1,019
1,016
1,012
1,009
1,006
1,002
999
996
992
989
986
16,260
16,280
1,021
1,017
1,014
1,011
1,007
1,004
1,001
997
994
990
987
16,280
16,300
1,022
1,019
1,015
1,012
1,009
1,005
1,002
999
995
992
989
16,300
16,320
1,024
1,020
1,017
1,014
1,010
1,007
1,004
1,000
997
994
990
16,320
16,340
1,025
1,022
1,018
1,015
1,012
1,008
1,005
1,002
998
995
992
16,340
16,360
1,027
1,023
1,020
1,017
1,013
1,010
1,007
1,003
1,000
997
993
16,360
16,380
1,028
1,025
1,021
1,018
1,015
1,011
1,008
1,005
1,001
998
995
16,380
16,400
1,030
1,026
1,023
1,020
1,016
1,013
1,010
1,006
1,003
1,000
996
16,400
16,420
1,031
1,028
1,025
1,021
1,018
1,014
1,011
1,008
1,004
1,001
998
16,420
16,440
1,033
1,029
1,026
1,023
1,019
1,016
1,013
1,009
1,006
1,003
999
16,440
16,460
1,034
1,031
1,028
1,024
1,021
1,018
1,014
1,011
1,007
1,004
1,001
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-82
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
16,460
16,480
1,036
1,032
1,029
1,026
1,022
1,019
1,016
1,012
1,009
1,006
1,002
16,480
16,500
1,037
1,034
1,031
1,027
1,024
1,021
1,017
1,014
1,011
1,007
1,004
16,500
16,520
1,039
1,035
1,032
1,029
1,025
1,022
1,019
1,015
1,012
1,009
1,005
16,520
16,540
1,040
1,037
1,034
1,030
1,027
1,024
1,020
1,017
1,014
1,010
1,007
16,540
16,560
1,042
1,039
1,035
1,032
1,028
1,025
1,022
1,018
1,015
1,012
1,008
16,560
16,580
1,043
1,040
1,037
1,033
1,030
1,027
1,023
1,020
1,017
1,013
1,010
16,580
16,600
1,045
1,042
1,038
1,035
1,032
1,028
1,025
1,021
1,018
1,015
1,011
16,600
16,620
1,046
1,043
1,040
1,036
1,033
1,030
1,026
1,023
1,020
1,016
1,013
16,620
16,640
1,048
1,045
1,041
1,038
1,035
1,031
1,028
1,025
1,021
1,018
1,014
16,640
16,660
1,049
1,046
1,043
1,039
1,036
1,033
1,029
1,026
1,023
1,019
1,016
16,660
16,680
1,051
1,048
1,044
1,041
1,038
1,034
1,031
1,028
1,024
1,021
1,018
16,680
16,700
1,052
1,049
1,046
1,042
1,039
1,036
1,032
1,029
1,026
1,022
1,019
16,700
16,720
1,054
1,051
1,047
1,044
1,041
1,037
1,034
1,031
1,027
1,024
1,021
16,720
16,740
1,056
1,052
1,049
1,045
1,042
1,039
1,035
1,032
1,029
1,025
1,022
16,740
16,760
1,057
1,054
1,050
1,047
1,044
1,040
1,037
1,034
1,030
1,027
1,024
16,760
16,780
1,059
1,055
1,052
1,049
1,045
1,042
1,039
1,035
1,032
1,028
1,025
16,780
16,800
1,060
1,057
1,053
1,050
1,047
1,043
1,040
1,037
1,033
1,030
1,027
16,800
16,820
1,062
1,058
1,055
1,052
1,048
1,045
1,042
1,038
1,035
1,032
1,028
16,820
16,840
1,063
1,060
1,056
1,053
1,050
1,046
1,043
1,040
1,036
1,033
1,030
16,840
16,860
1,065
1,061
1,058
1,055
1,051
1,048
1,045
1,041
1,038
1,035
1,031
16,860
16,880
1,066
1,063
1,059
1,056
1,053
1,049
1,046
1,043
1,039
1,036
1,033
16,880
16,900
1,068
1,064
1,061
1,058
1,054
1,051
1,048
1,044
1,041
1,038
1,034
16,900
16,920
1,069
1,066
1,063
1,059
1,056
1,052
1,049
1,046
1,042
1,039
1,036
16,920
16,940
1,071
1,067
1,064
1,061
1,057
1,054
1,051
1,047
1,044
1,041
1,037
16,940
16,960
1,072
1,069
1,066
1,062
1,059
1,056
1,052
1,049
1,045
1,042
1,039
16,960
16,980
1,074
1,070
1,067
1,064
1,060
1,057
1,054
1,050
1,047
1,044
1,040
16,980
17,000
1,075
1,072
1,069
1,065
1,062
1,059
1,055
1,052
1,049
1,045
1,042
17,000
17,020
1,077
1,073
1,070
1,067
1,063
1,060
1,057
1,053
1,050
1,047
1,043
17,020
17,040
1,078
1,075
1,072
1,068
1,065
1,062
1,058
1,055
1,052
1,048
1,045
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-83
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
17,040
17,060
1,080
1,077
1,073
1,070
1,066
1,063
1,060
1,056
1,053
1,050
1,046
17,060
17,080
1,081
1,078
1,075
1,071
1,068
1,065
1,061
1,058
1,055
1,051
1,048
17,080
17,100
1,083
1,080
1,076
1,073
1,070
1,066
1,063
1,059
1,056
1,053
1,049
17,100
17,120
1,084
1,081
1,078
1,074
1,071
1,068
1,064
1,061
1,058
1,054
1,051
17,120
17,140
1,086
1,083
1,079
1,076
1,073
1,069
1,066
1,063
1,059
1,056
1,052
17,140
17,160
1,087
1,084
1,081
1,077
1,074
1,071
1,067
1,064
1,061
1,057
1,054
17,160
17,180
1,089
1,086
1,082
1,079
1,076
1,072
1,069
1,066
1,062
1,059
1,056
17,180
17,200
1,090
1,087
1,084
1,080
1,077
1,074
1,070
1,067
1,064
1,060
1,057
17,200
17,220
1,092
1,089
1,085
1,082
1,079
1,075
1,072
1,069
1,065
1,062
1,059
17,220
17,240
1,094
1,090
1,087
1,083
1,080
1,077
1,073
1,070
1,067
1,063
1,060
17,240
17,260
1,095
1,092
1,088
1,085
1,082
1,078
1,075
1,072
1,068
1,065
1,062
17,260
17,280
1,097
1,093
1,090
1,087
1,083
1,080
1,077
1,073
1,070
1,066
1,063
17,280
17,300
1,098
1,095
1,091
1,088
1,085
1,081
1,078
1,075
1,071
1,068
1,065
17,300
17,320
1,100
1,096
1,093
1,090
1,086
1,083
1,080
1,076
1,073
1,070
1,066
17,320
17,340
1,101
1,098
1,094
1,091
1,088
1,084
1,081
1,078
1,074
1,071
1,068
17,340
17,360
1,103
1,099
1,096
1,093
1,089
1,086
1,083
1,079
1,076
1,073
1,069
17,360
17,380
1,104
1,101
1,097
1,094
1,091
1,087
1,084
1,081
1,077
1,074
1,071
17,380
17,400
1,106
1,102
1,099
1,096
1,092
1,089
1,086
1,082
1,079
1,076
1,072
17,400
17,420
1,107
1,104
1,101
1,097
1,094
1,090
1,087
1,084
1,080
1,077
1,074
17,420
17,440
1,109
1,105
1,102
1,099
1,095
1,092
1,089
1,085
1,082
1,079
1,075
17,440
17,460
1,110
1,107
1,104
1,100
1,097
1,094
1,090
1,087
1,083
1,080
1,077
17,460
17,480
1,112
1,108
1,105
1,102
1,098
1,095
1,092
1,088
1,085
1,082
1,078
17,480
17,500
1,113
1,110
1,107
1,103
1,100
1,097
1,093
1,090
1,087
1,083
1,080
17,500
17,520
1,115
1,111
1,108
1,105
1,101
1,098
1,095
1,091
1,088
1,085
1,081
17,520
17,540
1,116
1,113
1,110
1,106
1,103
1,100
1,096
1,093
1,090
1,086
1,083
17,540
17,560
1,118
1,115
1,111
1,108
1,104
1,101
1,098
1,094
1,091
1,088
1,084
17,560
17,580
1,120
1,116
1,113
1,109
1,106
1,103
1,099
1,096
1,093
1,089
1,086
17,580
17,600
1,121
1,118
1,114
1,111
1,108
1,104
1,101
1,097
1,094
1,091
1,087
17,600
17,620
1,123
1,119
1,116
1,112
1,109
1,106
1,102
1,099
1,096
1,092
1,089
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-84
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
17,620
17,640
1,124
1,121
1,117
1,114
1,111
1,107
1,104
1,101
1,097
1,094
1,090
17,640
17,660
1,126
1,122
1,119
1,115
1,112
1,109
1,105
1,102
1,099
1,095
1,092
17,660
17,680
1,127
1,124
1,121
1,117
1,114
1,110
1,107
1,104
1,100
1,097
1,094
17,680
17,700
1,129
1,126
1,122
1,119
1,115
1,112
1,108
1,105
1,102
1,098
1,095
17,700
17,720
1,131
1,127
1,124
1,120
1,117
1,113
1,110
1,107
1,103
1,100
1,097
17,720
17,740
1,132
1,129
1,125
1,122
1,118
1,115
1,111
1,108
1,105
1,101
1,098
17,740
17,760
1,134
1,130
1,127
1,123
1,120
1,116
1,113
1,110
1,106
1,103
1,100
17,760
17,780
1,135
1,132
1,128
1,125
1,121
1,118
1,115
1,111
1,108
1,104
1,101
17,780
17,800
1,137
1,133
1,130
1,127
1,123
1,120
1,116
1,113
1,109
1,106
1,103
17,800
17,820
1,139
1,135
1,132
1,128
1,125
1,121
1,118
1,114
1,111
1,108
1,104
17,820
17,840
1,140
1,137
1,133
1,130
1,126
1,123
1,119
1,116
1,112
1,109
1,106
17,840
17,860
1,142
1,138
1,135
1,131
1,128
1,124
1,121
1,117
1,114
1,111
1,107
17,860
17,880
1,143
1,140
1,136
1,133
1,129
1,126
1,122
1,119
1,115
1,112
1,109
17,880
17,900
1,145
1,141
1,138
1,134
1,131
1,127
1,124
1,121
1,117
1,114
1,110
17,900
17,920
1,146
1,143
1,139
1,136
1,133
1,129
1,126
1,122
1,119
1,115
1,112
17,920
17,940
1,148
1,145
1,141
1,138
1,134
1,131
1,127
1,124
1,120
1,117
1,113
17,940
17,960
1,150
1,146
1,143
1,139
1,136
1,132
1,129
1,125
1,122
1,118
1,115
17,960
17,980
1,151
1,148
1,144
1,141
1,137
1,134
1,130
1,127
1,123
1,120
1,116
17,980
18,000
1,153
1,149
1,146
1,142
1,139
1,135
1,132
1,128
1,125
1,121
1,118
18,000
18,020
1,154
1,151
1,147
1,144
1,140
1,137
1,133
1,130
1,127
1,123
1,120
18,020
18,040
1,156
1,152
1,149
1,145
1,142
1,139
1,135
1,132
1,128
1,125
1,121
18,040
18,060
1,157
1,154
1,151
1,147
1,144
1,140
1,137
1,133
1,130
1,126
1,123
18,060
18,080
1,159
1,156
1,152
1,149
1,145
1,142
1,138
1,135
1,131
1,128
1,124
18,080
18,100
1,161
1,157
1,154
1,150
1,147
1,143
1,140
1,136
1,133
1,129
1,126
18,100
18,120
1,162
1,159
1,155
1,152
1,148
1,145
1,141
1,138
1,134
1,131
1,127
18,120
18,140
1,164
1,160
1,157
1,153
1,150
1,146
1,143
1,139
1,136
1,133
1,129
18,140
18,160
1,165
1,162
1,158
1,155
1,151
1,148
1,145
1,141
1,138
1,134
1,131
18,160
18,180
1,167
1,163
1,160
1,157
1,153
1,150
1,146
1,143
1,139
1,136
1,132
18,180
18,200
1,169
1,165
1,162
1,158
1,155
1,151
1,148
1,144
1,141
1,137
1,134
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-85
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
18,200
18,220
1,170
1,167
1,163
1,160
1,156
1,153
1,149
1,146
1,142
1,139
1,135
18,220
18,240
1,172
1,168
1,165
1,161
1,158
1,154
1,151
1,147
1,144
1,140
1,137
18,240
18,260
1,173
1,170
1,166
1,163
1,159
1,156
1,152
1,149
1,145
1,142
1,139
18,260
18,280
1,175
1,171
1,168
1,164
1,161
1,157
1,154
1,151
1,147
1,144
1,140
18,280
18,300
1,176
1,173
1,170
1,166
1,163
1,159
1,156
1,152
1,149
1,145
1,142
18,300
18,320
1,178
1,175
1,171
1,168
1,164
1,161
1,157
1,154
1,150
1,147
1,143
18,320
18,340
1,180
1,176
1,173
1,169
1,166
1,162
1,159
1,155
1,152
1,148
1,145
18,340
18,360
1,181
1,178
1,174
1,171
1,167
1,164
1,160
1,157
1,153
1,150
1,146
18,360
18,380
1,183
1,179
1,176
1,172
1,169
1,165
1,162
1,158
1,155
1,151
1,148
18,380
18,400
1,184
1,181
1,177
1,174
1,170
1,167
1,163
1,160
1,157
1,153
1,150
18,400
18,420
1,186
1,182
1,179
1,176
1,172
1,169
1,165
1,162
1,158
1,155
1,151
18,420
18,440
1,188
1,184
1,181
1,177
1,174
1,170
1,167
1,163
1,160
1,156
1,153
18,440
18,460
1,189
1,186
1,182
1,179
1,175
1,172
1,168
1,165
1,161
1,158
1,154
18,460
18,480
1,191
1,187
1,184
1,180
1,177
1,173
1,170
1,166
1,163
1,159
1,156
18,480
18,500
1,192
1,189
1,185
1,182
1,178
1,175
1,171
1,168
1,164
1,161
1,157
18,500
18,520
1,194
1,190
1,187
1,183
1,180
1,176
1,173
1,170
1,166
1,163
1,159
18,520
18,540
1,195
1,192
1,188
1,185
1,182
1,178
1,175
1,171
1,168
1,164
1,161
18,540
18,560
1,197
1,194
1,190
1,187
1,183
1,180
1,176
1,173
1,169
1,166
1,162
18,560
18,580
1,199
1,195
1,192
1,188
1,185
1,181
1,178
1,174
1,171
1,167
1,164
18,580
18,600
1,200
1,197
1,193
1,190
1,186
1,183
1,179
1,176
1,172
1,169
1,165
18,600
18,620
1,202
1,198
1,195
1,191
1,188
1,184
1,181
1,177
1,174
1,170
1,167
18,620
18,640
1,203
1,200
1,196
1,193
1,189
1,186
1,182
1,179
1,176
1,172
1,169
18,640
18,660
1,205
1,201
1,198
1,194
1,191
1,188
1,184
1,181
1,177
1,174
1,170
18,660
18,680
1,206
1,203
1,200
1,196
1,193
1,189
1,186
1,182
1,179
1,175
1,172
18,680
18,700
1,208
1,205
1,201
1,198
1,194
1,191
1,187
1,184
1,180
1,177
1,173
18,700
18,720
1,210
1,206
1,203
1,199
1,196
1,192
1,189
1,185
1,182
1,178
1,175
18,720
18,740
1,211
1,208
1,204
1,201
1,197
1,194
1,190
1,187
1,183
1,180
1,176
18,740
18,760
1,213
1,209
1,206
1,202
1,199
1,195
1,192
1,188
1,185
1,182
1,178
18,760
18,780
1,214
1,211
1,207
1,204
1,200
1,197
1,194
1,190
1,187
1,183
1,180
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-86
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
18,780
18,800
1,216
1,212
1,209
1,206
1,202
1,199
1,195
1,192
1,188
1,185
1,181
18,800
18,820
1,218
1,214
1,211
1,207
1,204
1,200
1,197
1,193
1,190
1,186
1,183
18,820
18,840
1,219
1,216
1,212
1,209
1,205
1,202
1,198
1,195
1,191
1,188
1,184
18,840
18,860
1,221
1,217
1,214
1,210
1,207
1,203
1,200
1,196
1,193
1,189
1,186
18,860
18,880
1,222
1,219
1,215
1,212
1,208
1,205
1,201
1,198
1,194
1,191
1,188
18,880
18,900
1,224
1,220
1,217
1,213
1,210
1,206
1,203
1,200
1,196
1,193
1,189
18,900
18,920
1,225
1,222
1,218
1,215
1,212
1,208
1,205
1,201
1,198
1,194
1,191
18,920
18,940
1,227
1,224
1,220
1,217
1,213
1,210
1,206
1,203
1,199
1,196
1,192
18,940
18,960
1,229
1,225
1,222
1,218
1,215
1,211
1,208
1,204
1,201
1,197
1,194
18,960
18,980
1,230
1,227
1,223
1,220
1,216
1,213
1,209
1,206
1,202
1,199
1,195
18,980
19,000
1,232
1,228
1,225
1,221
1,218
1,214
1,211
1,207
1,204
1,200
1,197
19,000 & over
1,233
1,229
1,226
1,222
1,219
1,215
1,212
1,208
1,205
1,201
1,198
7.9% of excess over $19,000 plus
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-87
0
1
2
3
4
5
6
7
8
9
10
or more
0
240
0
0
0
0
0
0
0
0
0
0
0
240
260
1
0
0
0
0
0
0
0
0
0
0
260
280
1
0
0
0
0
0
0
0
0
0
0
280
300
1
0
0
0
0
0
0
0
0
0
0
300
320
1
1
0
0
0
0
0
0
0
0
0
320
340
2
1
0
0
0
0
0
0
0
0
0
340
360
2
1
1
0
0
0
0
0
0
0
0
360
380
2
2
1
0
0
0
0
0
0
0
0
380
400
2
2
1
0
0
0
0
0
0
0
0
400
420
3
2
1
1
0
0
0
0
0
0
0
420
440
3
2
2
1
0
0
0
0
0
0
0
440
460
3
3
2
1
1
0
0
0
0
0
0
460
480
4
3
2
2
1
0
0
0
0
0
0
480
500
4
3
3
2
1
1
0
0
0
0
0
500
520
4
3
3
2
1
1
0
0
0
0
0
520
540
4
4
3
2
2
1
0
0
0
0
0
540
560
5
4
3
3
2
1
1
0
0
0
0
560
580
5
4
4
3
2
2
1
0
0
0
0
580
600
5
5
4
3
3
2
1
1
0
0
0
600
620
6
5
4
4
3
2
2
1
0
0
0
620
640
6
5
5
4
3
3
2
1
1
0
0
640
660
6
5
5
4
3
3
2
1
1
0
0
660
680
6
6
5
4
4
3
2
2
1
0
0
680
700
7
6
5
5
4
3
3
2
1
1
0
700
720
7
6
6
5
4
4
3
2
2
1
0
720
740
7
7
6
5
5
4
3
3
2
1
1
740
760
8
7
6
6
5
4
4
3
2
2
1
760
780
8
7
6
6
5
4
4
3
2
2
1
780
800
8
7
7
6
5
5
4
3
3
2
1
Semimonthly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-88
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
800
820
8
8
7
6
6
5
4
4
3
2
2
820
840
9
8
7
7
6
5
5
4
3
3
2
840
860
9
8
8
7
6
6
5
4
4
3
2
860
880
9
9
8
7
7
6
5
5
4
3
3
880
900
9
9
8
7
7
6
5
5
4
3
3
900
920
10
9
8
8
7
6
6
5
4
4
3
920
940
10
9
9
8
7
7
6
5
5
4
3
940
960
10
10
9
8
8
7
6
6
5
4
4
960
980
11
10
9
9
8
7
7
6
5
5
4
980
1,000
11
10
10
9
8
8
7
6
6
5
4
1,000
1,020
11
10
10
9
8
8
7
6
6
5
4
1,020
1,040
12
11
10
9
9
8
7
7
6
5
5
1,040
1,060
12
11
10
10
9
8
8
7
6
6
5
1,060
1,080
13
12
11
10
9
9
8
7
7
6
5
1,080
1,100
14
12
11
10
10
9
8
8
7
6
6
1,100
1,120
14
13
11
11
10
9
9
8
7
7
6
1,120
1,140
15
13
12
11
10
10
9
8
8
7
6
1,140
1,160
16
14
13
11
10
10
9
8
8
7
6
1,160
1,180
16
15
13
12
11
10
9
9
8
7
7
1,180
1,200
17
15
14
12
11
10
10
9
8
8
7
1,200
1,220
18
16
14
13
11
11
10
9
9
8
7
1,220
1,240
19
17
15
14
12
11
10
10
9
8
8
1,240
1,260
20
17
16
14
13
11
11
10
9
9
8
1,260
1,280
21
18
16
15
13
12
11
10
9
9
8
1,280
1,300
22
19
17
16
14
12
11
10
10
9
8
1,300
1,320
23
20
18
16
15
13
12
11
10
9
9
1,320
1,340
24
21
19
17
15
14
12
11
10
10
9
1,340
1,360
25
23
20
17
16
14
13
11
11
10
9
1,360
1,380
26
24
21
18
17
15
13
12
11
10
10
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-89
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
1,380
1,400
27
25
22
19
17
16
14
13
11
10
10
1,400
1,420
28
26
23
21
18
16
15
13
12
11
10
1,420
1,440
30
27
24
22
19
17
15
14
12
11
10
1,440
1,460
31
28
25
23
20
18
16
15
13
11
11
1,460
1,480
32
29
27
24
21
19
17
15
14
12
11
1,480
1,500
33
30
28
25
22
20
17
16
14
13
11
1,500
1,520
34
31
29
26
23
21
18
16
15
13
12
1,520
1,540
35
32
30
27
25
22
19
17
16
14
13
1,540
1,560
36
34
31
28
26
23
20
18
16
15
13
1,560
1,580
37
35
32
29
27
24
22
19
17
15
14
1,580
1,600
38
36
33
30
28
25
23
20
17
16
14
1,600
1,620
39
37
34
32
29
26
24
21
18
17
15
1,620
1,640
41
38
35
33
30
27
25
22
20
17
16
1,640
1,660
42
39
36
34
31
29
26
23
21
18
16
1,660
1,680
43
40
38
35
32
30
27
24
22
19
17
1,680
1,700
44
41
39
36
33
31
28
26
23
20
18
1,700
1,720
45
42
40
37
34
32
29
27
24
21
19
1,720
1,740
46
43
41
38
36
33
30
28
25
22
20
1,740
1,760
48
45
42
39
37
34
31
29
26
24
21
1,760
1,780
49
46
43
40
38
35
33
30
27
25
22
1,780
1,800
50
47
44
41
39
36
34
31
28
26
23
1,800
1,820
51
48
45
43
40
37
35
32
29
27
24
1,820
1,840
53
50
47
44
41
38
36
33
31
28
25
1,840
1,860
54
51
48
45
42
40
37
34
32
29
26
1,860
1,880
55
52
49
46
43
41
38
35
33
30
28
1,880
1,900
56
53
50
47
44
42
39
37
34
31
29
1,900
1,920
58
55
52
49
46
43
40
38
35
32
30
1,920
1,940
59
56
53
50
47
44
41
39
36
33
31
1,940
1,960
60
57
54
51
48
45
42
40
37
35
32
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-90
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
1,960
1,980
62
59
55
52
49
46
44
41
38
36
33
1,980
2,000
63
60
57
54
51
48
45
42
39
37
34
2,000
2,020
64
61
58
55
52
49
46
43
40
38
35
2,020
2,040
65
62
59
56
53
50
47
44
42
39
36
2,040
2,060
67
64
61
58
54
51
48
45
43
40
37
2,060
2,080
68
65
62
59
56
53
50
47
44
41
39
2,080
2,100
69
66
63
60
57
54
51
48
45
42
40
2,100
2,120
71
67
64
61
58
55
52
49
46
43
41
2,120
2,140
72
69
66
63
60
57
54
50
47
44
42
2,140
2,160
73
70
67
64
61
58
55
52
49
46
43
2,160
2,180
74
71
68
65
62
59
56
53
50
47
44
2,180
2,200
76
73
70
67
63
60
57
54
51
48
45
2,200
2,220
77
74
71
68
65
62
59
56
53
49
46
2,220
2,240
78
75
72
69
66
63
60
57
54
51
48
2,240
2,260
80
76
73
70
67
64
61
58
55
52
49
2,260
2,280
81
78
75
72
69
66
62
59
56
53
50
2,280
2,300
82
79
76
73
70
67
64
61
58
55
52
2,300
2,320
84
80
77
74
71
68
65
62
59
56
53
2,320
2,340
85
82
79
75
72
69
66
63
60
57
54
2,340
2,360
86
83
80
77
74
71
68
65
61
58
55
2,360
2,380
88
85
81
78
75
72
69
66
63
60
57
2,380
2,400
89
86
83
79
76
73
70
67
64
61
58
2,400
2,420
91
87
84
81
78
74
71
68
65
62
59
2,420
2,440
92
89
85
82
79
76
73
70
67
64
61
2,440
2,460
93
90
87
84
80
77
74
71
68
65
62
2,460
2,480
95
91
88
85
82
78
75
72
69
66
63
2,480
2,500
96
93
89
86
83
80
77
74
70
67
64
2,500
2,520
97
94
91
88
84
81
78
75
72
69
66
2,520
2,540
99
95
92
89
86
82
79
76
73
70
67
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-91
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
2,540
2,560
100
97
94
90
87
84
81
77
74
71
68
2,560
2,580
101
98
95
92
88
85
82
79
76
73
69
2,580
2,600
103
100
96
93
90
87
83
80
77
74
71
2,600
2,620
104
101
98
94
91
88
85
81
78
75
72
2,620
2,640
105
102
99
96
93
89
86
83
80
76
73
2,640
2,660
107
104
100
97
94
91
87
84
81
78
75
2,660
2,680
108
105
102
98
95
92
89
86
82
79
76
2,680
2,700
110
106
103
100
97
93
90
87
84
80
77
2,700
2,720
111
108
104
101
98
95
91
88
85
82
79
2,720
2,740
112
109
106
103
99
96
93
90
86
83
80
2,740
2,760
114
110
107
104
101
97
94
91
88
84
81
2,760
2,780
115
112
109
105
102
99
96
92
89
86
83
2,780
2,800
116
113
110
107
103
100
97
94
90
87
84
2,800
2,820
118
114
111
108
105
102
98
95
92
89
85
2,820
2,840
119
116
113
109
106
103
100
96
93
90
87
2,840
2,860
120
117
114
111
107
104
101
98
95
91
88
2,860
2,880
122
119
115
112
109
106
102
99
96
93
89
2,880
2,900
123
120
117
113
110
107
104
100
97
94
91
2,900
2,920
125
121
118
115
112
108
105
102
99
95
92
2,920
2,940
126
123
119
116
113
110
106
103
100
97
93
2,940
2,960
127
124
121
118
114
111
108
105
101
98
95
2,960
2,980
129
125
122
119
116
112
109
106
103
99
96
2,980
3,000
130
127
123
120
117
114
111
107
104
101
98
3,000
3,020
131
128
125
122
118
115
112
109
105
102
99
3,020
3,040
133
129
126
123
120
116
113
110
107
104
100
3,040
3,060
134
131
128
124
121
118
115
111
108
105
102
3,060
3,080
135
132
129
126
122
119
116
113
109
106
103
3,080
3,100
137
134
130
127
124
121
117
114
111
108
104
3,100
3,120
138
135
132
128
125
122
119
115
112
109
106
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-92
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
3,120
3,140
139
136
133
130
127
123
120
117
114
110
107
3,140
3,160
141
138
134
131
128
125
121
118
115
112
108
3,160
3,180
142
139
136
132
129
126
123
120
116
113
110
3,180
3,200
144
140
137
134
131
127
124
121
118
114
111
3,200
3,220
145
142
138
135
132
129
125
122
119
116
113
3,220
3,240
146
143
140
137
133
130
127
124
120
117
114
3,240
3,260
148
144
141
138
135
131
128
125
122
118
115
3,260
3,280
149
146
143
139
136
133
130
126
123
120
117
3,280
3,300
150
147
144
141
137
134
131
128
124
121
118
3,300
3,320
152
148
145
142
139
136
132
129
126
123
119
3,320
3,340
153
150
147
143
140
137
134
130
127
124
121
3,340
3,360
154
151
148
145
141
138
135
132
129
125
122
3,360
3,380
156
153
149
146
143
140
136
133
130
127
123
3,380
3,400
157
154
151
147
144
141
138
134
131
128
125
3,400
3,420
159
155
152
149
146
142
139
136
133
129
126
3,420
3,440
160
157
153
150
147
144
140
137
134
131
127
3,440
3,460
161
158
155
152
148
145
142
139
135
132
129
3,460
3,480
163
159
156
153
150
146
143
140
137
133
130
3,480
3,500
164
161
157
154
151
148
145
141
138
135
132
3,500
3,520
165
162
159
156
152
149
146
143
139
136
133
3,520
3,540
167
163
160
157
154
150
147
144
141
138
134
3,540
3,560
168
165
162
158
155
152
149
145
142
139
136
3,560
3,580
169
166
163
160
156
153
150
147
143
140
137
3,580
3,600
171
168
164
161
158
155
151
148
145
142
138
3,600
3,620
172
169
166
162
159
156
153
149
146
143
140
3,620
3,640
173
170
167
164
161
157
154
151
148
144
141
3,640
3,660
175
172
168
165
162
159
155
152
149
146
142
3,660
3,680
176
173
170
166
163
160
157
154
150
147
144
3,680
3,700
178
174
171
168
165
161
158
155
152
148
145
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-93
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
3,700
3,720
179
176
172
169
166
163
159
156
153
150
147
3,720
3,740
180
177
174
171
167
164
161
158
154
151
148
3,740
3,760
182
178
175
172
169
165
162
159
156
152
149
3,760
3,780
183
180
177
173
170
167
164
160
157
154
151
3,780
3,800
184
181
178
175
171
168
165
162
158
155
152
3,800
3,820
186
182
179
176
173
170
166
163
160
157
153
3,820
3,840
187
184
181
177
174
171
168
164
161
158
155
3,840
3,860
188
185
182
179
175
172
169
166
163
159
156
3,860
3,880
190
187
183
180
177
174
170
167
164
161
157
3,880
3,900
191
188
185
181
178
175
172
168
165
162
159
3,900
3,920
193
189
186
183
180
176
173
170
167
163
160
3,920
3,940
194
191
187
184
181
178
174
171
168
165
161
3,940
3,960
195
192
189
186
182
179
176
173
169
166
163
3,960
3,980
197
193
190
187
184
180
177
174
171
167
164
3,980
4,000
198
195
191
188
185
182
179
175
172
169
166
4,000
4,020
199
196
193
190
186
183
180
177
173
170
167
4,020
4,040
201
197
194
191
188
184
181
178
175
172
168
4,040
4,060
202
199
196
192
189
186
183
179
176
173
170
4,060
4,080
203
200
197
194
190
187
184
181
177
174
171
4,080
4,100
205
202
198
195
192
189
185
182
179
176
172
4,100
4,120
206
203
200
196
193
190
187
183
180
177
174
4,120
4,140
207
204
201
198
195
191
188
185
182
178
175
4,140
4,160
209
206
202
199
196
193
189
186
183
180
176
4,160
4,180
210
207
204
200
197
194
191
188
184
181
178
4,180
4,200
212
208
205
202
199
195
192
189
186
182
179
4,200
4,220
213
210
206
203
200
197
193
190
187
184
181
4,220
4,240
214
211
208
205
201
198
195
192
188
185
182
4,240
4,260
216
212
209
206
203
199
196
193
190
186
183
4,260
4,280
217
214
211
207
204
201
198
194
191
188
185
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-94
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
4,280
4,300
218
215
212
209
205
202
199
196
192
189
186
4,300
4,320
220
216
213
210
207
204
200
197
194
191
187
4,320
4,340
221
218
215
211
208
205
202
198
195
192
189
4,340
4,360
222
219
216
213
209
206
203
200
197
193
190
4,360
4,380
224
221
217
214
211
208
204
201
198
195
191
4,380
4,400
225
222
219
215
212
209
206
202
199
196
193
4,400
4,420
227
223
220
217
214
210
207
204
201
197
194
4,420
4,440
228
225
221
218
215
212
208
205
202
199
195
4,440
4,460
229
226
223
220
216
213
210
207
203
200
197
4,460
4,480
231
227
224
221
218
214
211
208
205
201
198
4,480
4,500
232
229
225
222
219
216
213
209
206
203
200
4,500
4,520
233
230
227
224
220
217
214
211
207
204
201
4,520
4,540
235
231
228
225
222
218
215
212
209
206
202
4,540
4,560
236
233
230
226
223
220
217
213
210
207
204
4,560
4,580
237
234
231
228
224
221
218
215
211
208
205
4,580
4,600
239
236
232
229
226
223
219
216
213
210
206
4,600
4,620
240
237
234
230
227
224
221
217
214
211
208
4,620
4,640
241
238
235
232
229
225
222
219
216
212
209
4,640
4,660
243
240
236
233
230
227
223
220
217
214
210
4,660
4,680
244
241
238
234
231
228
225
222
218
215
212
4,680
4,700
246
242
239
236
233
229
226
223
220
216
213
4,700
4,720
247
244
240
237
234
231
227
224
221
218
215
4,720
4,740
248
245
242
239
235
232
229
226
222
219
216
4,740
4,760
250
246
243
240
237
233
230
227
224
220
217
4,760
4,780
251
248
245
241
238
235
232
228
225
222
219
4,780
4,800
252
249
246
243
239
236
233
230
226
223
220
4,800
4,820
254
250
247
244
241
238
234
231
228
225
221
4,820
4,840
255
252
249
245
242
239
236
232
229
226
223
4,840
4,860
256
253
250
247
243
240
237
234
231
227
224
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-95
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
4,860
4,880
258
255
251
248
245
242
238
235
232
229
225
4,880
4,900
259
256
253
249
246
243
240
236
233
230
227
4,900
4,920
261
257
254
251
248
244
241
238
235
231
228
4,920
4,940
262
259
255
252
249
246
242
239
236
233
229
4,940
4,960
263
260
257
254
250
247
244
241
237
234
231
4,960
4,980
265
261
258
255
252
248
245
242
239
235
232
4,980
5,000
266
263
259
256
253
250
247
243
240
237
234
5,000
5,020
267
264
261
258
254
251
248
245
241
238
235
5,020
5,040
269
265
262
259
256
252
249
246
243
240
236
5,040
5,060
270
267
264
260
257
254
251
247
244
241
238
5,060
5,080
271
268
265
262
258
255
252
249
245
242
239
5,080
5,100
273
270
266
263
260
257
253
250
247
244
240
5,100
5,120
274
271
268
264
261
258
255
251
248
245
242
5,120
5,140
275
272
269
266
263
259
256
253
250
246
243
5,140
5,160
277
274
270
267
264
261
257
254
251
248
244
5,160
5,180
278
275
272
268
265
262
259
256
252
249
246
5,180
5,200
280
276
273
270
267
263
260
257
254
250
247
5,200
5,220
281
278
274
271
268
265
261
258
255
252
249
5,220
5,240
282
279
276
273
269
266
263
260
256
253
250
5,240
5,260
284
280
277
274
271
267
264
261
258
254
251
5,260
5,280
285
282
279
275
272
269
266
262
259
256
253
5,280
5,300
286
283
280
277
273
270
267
264
260
257
254
5,300
5,320
288
284
281
278
275
272
268
265
262
259
255
5,320
5,340
289
286
283
279
276
273
270
266
263
260
257
5,340
5,360
290
287
284
281
277
274
271
268
265
261
258
5,360
5,380
292
289
285
282
279
276
272
269
266
263
259
5,380
5,400
293
290
287
283
280
277
274
270
267
264
261
5,400
5,420
295
291
288
285
282
278
275
272
269
265
262
5,420
5,440
296
293
289
286
283
280
276
273
270
267
263
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-96
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
5,440
5,460
297
294
291
288
284
281
278
275
271
268
265
5,460
5,480
299
295
292
289
286
282
279
276
273
269
266
5,480
5,500
300
297
293
290
287
284
281
277
274
271
268
5,500
5,520
302
298
295
292
288
285
282
279
275
272
269
5,520
5,540
303
300
296
293
290
286
283
280
277
274
270
5,540
5,560
305
301
298
294
291
288
285
281
278
275
272
5,560
5,580
306
303
299
296
292
289
286
283
279
276
273
5,580
5,600
307
304
301
297
294
291
287
284
281
278
274
5,600
5,620
309
305
302
299
295
292
289
285
282
279
276
5,620
5,640
310
307
303
300
297
293
290
287
284
280
277
5,640
5,660
312
308
305
301
298
295
291
288
285
282
278
5,660
5,680
313
310
306
303
299
296
293
290
286
283
280
5,680
5,700
315
311
308
304
301
297
294
291
288
284
281
5,700
5,720
316
313
309
306
302
299
295
292
289
286
283
5,720
5,740
318
314
311
307
304
300
297
294
290
287
284
5,740
5,760
319
316
312
309
305
302
298
295
292
288
285
5,760
5,780
320
317
314
310
307
303
300
296
293
290
287
5,780
5,800
322
318
315
312
308
305
301
298
294
291
288
5,800
5,820
323
320
316
313
310
306
303
299
296
293
289
5,820
5,840
325
321
318
314
311
308
304
301
297
294
291
5,840
5,860
326
323
319
316
312
309
306
302
299
295
292
5,860
5,880
328
324
321
317
314
310
307
304
300
297
293
5,880
5,900
329
326
322
319
315
312
308
305
302
298
295
5,900
5,920
330
327
324
320
317
313
310
306
303
300
296
5,920
5,940
332
328
325
322
318
315
311
308
304
301
298
5,940
5,960
333
330
326
323
320
316
313
309
306
302
299
5,960
5,980
335
331
328
325
321
318
314
311
307
304
300
5,980
6,000
336
333
329
326
323
319
316
312
309
305
302
6,000
6,020
338
334
331
327
324
321
317
314
310
307
303
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-97
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
6,020
6,040
339
336
332
329
325
322
319
315
312
308
305
6,040
6,060
341
337
334
330
327
323
320
317
313
310
306
6,060
6,080
342
339
335
332
328
325
321
318
315
311
308
6,080
6,100
343
340
337
333
330
326
323
319
316
313
309
6,100
6,120
345
341
338
335
331
328
324
321
317
314
311
6,120
6,140
346
343
339
336
333
329
326
322
319
315
312
6,140
6,160
348
344
341
337
334
331
327
324
320
317
313
6,160
6,180
349
346
342
339
335
332
329
325
322
318
315
6,180
6,200
351
347
344
340
337
333
330
327
323
320
316
6,200
6,220
352
349
345
342
338
335
331
328
325
321
318
6,220
6,240
354
350
347
343
340
336
333
329
326
323
319
6,240
6,260
355
352
348
345
341
338
334
331
328
324
321
6,260
6,280
356
353
350
346
343
339
336
332
329
326
322
6,280
6,300
358
354
351
348
344
341
337
334
330
327
324
6,300
6,320
359
356
352
349
346
342
339
335
332
328
325
6,320
6,340
361
357
354
350
347
344
340
337
333
330
326
6,340
6,360
362
359
355
352
348
345
342
338
335
331
328
6,360
6,380
364
360
357
353
350
346
343
340
336
333
329
6,380
6,400
365
362
358
355
351
348
344
341
338
334
331
6,400
6,420
366
363
360
356
353
349
346
342
339
336
332
6,420
6,440
368
364
361
358
354
351
347
344
340
337
334
6,440
6,460
369
366
362
359
356
352
349
345
342
338
335
6,460
6,480
371
367
364
361
357
354
350
347
343
340
336
6,480
6,500
372
369
365
362
359
355
352
348
345
341
338
6,500
6,520
374
370
367
363
360
357
353
350
346
343
339
6,520
6,540
375
372
368
365
361
358
355
351
348
344
341
6,540
6,560
377
373
370
366
363
359
356
353
349
346
342
6,560
6,580
378
375
371
368
364
361
357
354
351
347
344
6,580
6,600
379
376
373
369
366
362
359
355
352
349
345
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-98
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
6,600
6,620
381
377
374
371
367
364
360
357
353
350
347
6,620
6,640
382
379
375
372
369
365
362
358
355
351
348
6,640
6,660
384
380
377
373
370
367
363
360
356
353
349
6,660
6,680
385
382
378
375
371
368
365
361
358
354
351
6,680
6,700
387
383
380
376
373
369
366
363
359
356
352
6,700
6,720
388
385
381
378
374
371
367
364
361
357
354
6,720
6,740
390
386
383
379
376
372
369
365
362
359
355
6,740
6,760
391
388
384
381
377
374
370
367
364
360
357
6,760
6,780
392
389
386
382
379
375
372
368
365
362
358
6,780
6,800
394
390
387
384
380
377
373
370
366
363
360
6,800
6,820
395
392
388
385
382
378
375
371
368
364
361
6,820
6,840
397
393
390
386
383
380
376
373
369
366
362
6,840
6,860
398
395
391
388
384
381
378
374
371
367
364
6,860
6,880
400
396
393
389
386
382
379
376
372
369
365
6,880
6,900
401
398
394
391
387
384
380
377
374
370
367
6,900
6,920
402
399
396
392
389
385
382
378
375
372
368
6,920
6,940
404
400
397
394
390
387
383
380
376
373
370
6,940
6,960
405
402
398
395
392
388
385
381
378
374
371
6,960
6,980
407
403
400
397
393
390
386
383
379
376
372
6,980
7,000
408
405
401
398
395
391
388
384
381
377
374
7,000
7,020
410
406
403
399
396
393
389
386
382
379
375
7,020
7,040
411
408
404
401
397
394
391
387
384
380
377
7,040
7,060
413
409
406
402
399
395
392
389
385
382
378
7,060
7,080
414
411
407
404
400
397
393
390
387
383
380
7,080
7,100
415
412
409
405
402
398
395
391
388
385
381
7,100
7,120
417
413
410
407
403
400
396
393
389
386
383
7,120
7,140
418
415
411
408
405
401
398
394
391
387
384
7,140
7,160
420
416
413
409
406
403
399
396
392
389
385
7,160
7,180
421
418
414
411
407
404
401
397
394
390
387
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-99
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
7,180
7,200
423
419
416
412
409
405
402
399
395
392
388
7,200
7,220
424
421
417
414
410
407
403
400
397
393
390
7,220
7,240
426
422
419
415
412
408
405
401
398
395
391
7,240
7,260
427
424
420
417
413
410
406
403
400
396
393
7,260
7,280
428
425
422
418
415
411
408
404
401
398
394
7,280
7,300
430
426
423
420
416
413
409
406
402
399
396
7,300
7,320
431
428
424
421
418
414
411
407
404
400
397
7,320
7,340
433
429
426
422
419
416
412
409
405
402
398
7,340
7,360
434
431
427
424
420
417
414
410
407
403
400
7,360
7,380
436
432
429
425
422
418
415
412
408
405
401
7,380
7,400
437
434
430
427
423
420
416
413
410
406
403
7,400
7,420
438
435
432
428
425
421
418
414
411
408
404
7,420
7,440
440
436
433
430
426
423
419
416
412
409
406
7,440
7,460
441
438
434
431
428
424
421
417
414
410
407
7,460
7,480
443
439
436
433
429
426
422
419
415
412
408
7,480
7,500
444
441
437
434
431
427
424
420
417
413
410
7,500
7,520
446
442
439
435
432
429
425
422
418
415
411
7,520
7,540
447
444
440
437
433
430
427
423
420
416
413
7,540
7,560
449
445
442
438
435
431
428
425
421
418
414
7,560
7,580
450
447
443
440
436
433
429
426
423
419
416
7,580
7,600
452
448
445
441
438
434
431
427
424
421
417
7,600
7,620
453
450
446
443
439
436
432
429
425
422
419
7,620
7,640
455
451
448
444
441
437
434
430
427
423
420
7,640
7,660
456
453
449
445
442
439
435
432
428
425
421
7,660
7,680
458
454
451
447
443
440
437
433
430
426
423
7,680
7,700
459
456
452
449
445
441
438
435
431
428
424
7,700
7,720
461
457
454
450
446
443
439
436
433
429
426
7,720
7,740
462
459
455
452
448
444
441
437
434
431
427
7,740
7,760
464
460
457
453
449
446
442
439
436
432
429
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-100
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
7,760
7,780
465
462
458
455
451
447
444
440
437
434
430
7,780
7,800
467
463
460
456
452
449
445
442
438
435
432
7,800
7,820
469
465
461
458
454
450
447
443
440
436
433
7,820
7,840
470
466
463
459
456
452
448
445
441
438
434
7,840
7,860
472
468
464
461
457
453
450
446
443
439
436
7,860
7,880
473
469
466
462
459
455
451
448
444
441
437
7,880
7,900
475
471
467
464
460
456
453
449
446
442
439
7,900
7,920
476
472
469
465
462
458
454
451
447
444
440
7,920
7,940
478
474
470
467
463
460
456
452
449
445
442
7,940
7,960
479
476
472
468
465
461
457
454
450
447
443
7,960
7,980
481
477
473
470
466
463
459
455
452
448
444
7,980
8,000
482
479
475
471
468
464
460
457
453
450
446
8,000
8,020
484
480
476
473
469
466
462
458
455
451
447
8,020
8,040
485
482
478
474
471
467
463
460
456
453
449
8,040
8,060
487
483
480
476
472
469
465
461
458
454
451
8,060
8,080
488
485
481
477
474
470
467
463
459
456
452
8,080
8,100
490
486
483
479
475
472
468
464
461
457
454
8,100
8,120
491
488
484
480
477
473
470
466
462
459
455
8,120
8,140
493
489
486
482
478
475
471
467
464
460
457
8,140
8,160
494
491
487
483
480
476
473
469
465
462
458
8,160
8,180
496
492
489
485
481
478
474
471
467
463
460
8,180
8,200
497
494
490
487
483
479
476
472
468
465
461
8,200
8,220
499
495
492
488
484
481
477
474
470
466
463
8,220
8,240
500
497
493
490
486
482
479
475
471
468
464
8,240
8,260
502
498
495
491
487
484
480
477
473
469
466
8,260
8,280
503
500
496
493
489
485
482
478
474
471
467
8,280
8,300
505
501
498
494
490
487
483
480
476
472
469
8,300
8,320
507
503
499
496
492
488
485
481
478
474
470
8,320
8,340
508
504
501
497
494
490
486
483
479
475
472
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-101
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
8,340
8,360
510
506
502
499
495
491
488
484
481
477
473
8,360
8,380
511
507
504
500
497
493
489
486
482
478
475
8,380
8,400
513
509
505
502
498
494
491
487
484
480
476
8,400
8,420
514
510
507
503
500
496
492
489
485
482
478
8,420
8,440
516
512
508
505
501
498
494
490
487
483
479
8,440
8,460
517
514
510
506
503
499
495
492
488
485
481
8,460
8,480
519
515
511
508
504
501
497
493
490
486
482
8,480
8,500
520
517
513
509
506
502
498
495
491
488
484
8,500
8,520
522
518
514
511
507
504
500
496
493
489
485
8,520
8,540
523
520
516
512
509
505
501
498
494
491
487
8,540
8,560
525
521
518
514
510
507
503
499
496
492
489
8,560
8,580
526
523
519
515
512
508
505
501
497
494
490
8,580
8,600
528
524
521
517
513
510
506
502
499
495
492
8,600
8,620
529
526
522
518
515
511
508
504
500
497
493
8,620
8,640
531
527
524
520
516
513
509
505
502
498
495
8,640
8,660
532
529
525
521
518
514
511
507
503
500
496
8,660
8,680
534
530
527
523
519
516
512
509
505
501
498
8,680
8,700
535
532
528
525
521
517
514
510
506
503
499
8,700
8,720
537
533
530
526
522
519
515
512
508
504
501
8,720
8,740
538
535
531
528
524
520
517
513
509
506
502
8,740
8,760
540
536
533
529
525
522
518
515
511
507
504
8,760
8,780
541
538
534
531
527
523
520
516
512
509
505
8,780
8,800
543
539
536
532
528
525
521
518
514
510
507
8,800
8,820
545
541
537
534
530
526
523
519
516
512
508
8,820
8,840
546
542
539
535
532
528
524
521
517
513
510
8,840
8,860
548
544
540
537
533
529
526
522
519
515
511
8,860
8,880
549
545
542
538
535
531
527
524
520
516
513
8,880
8,900
551
547
543
540
536
532
529
525
522
518
514
8,900
8,920
552
548
545
541
538
534
530
527
523
520
516
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-102
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
8,920
8,940
554
550
546
543
539
536
532
528
525
521
517
8,940
8,960
555
552
548
544
541
537
533
530
526
523
519
8,960
8,980
557
553
549
546
542
539
535
531
528
524
520
8,980
9,000
558
555
551
547
544
540
536
533
529
526
522
9,000
9,020
560
556
552
549
545
542
538
534
531
527
523
9,020
9,040
561
558
554
550
547
543
539
536
532
529
525
9,040
9,060
563
559
556
552
548
545
541
537
534
530
527
9,060
9,080
564
561
557
553
550
546
543
539
535
532
528
9,080
9,100
566
562
559
555
551
548
544
540
537
533
530
9,100
9,120
567
564
560
556
553
549
546
542
538
535
531
9,120
9,140
569
565
562
558
554
551
547
543
540
536
533
9,140
9,160
570
567
563
559
556
552
549
545
541
538
534
9,160
9,180
572
568
565
561
557
554
550
547
543
539
536
9,180
9,200
573
570
566
563
559
555
552
548
544
541
537
9,200
9,220
575
571
568
564
560
557
553
550
546
542
539
9,220
9,240
576
573
569
566
562
558
555
551
547
544
540
9,240
9,260
578
574
571
567
563
560
556
553
549
545
542
9,260
9,280
579
576
572
569
565
561
558
554
550
547
543
9,280
9,300
581
577
574
570
566
563
559
556
552
548
545
9,300
9,320
583
579
575
572
568
564
561
557
554
550
546
9,320
9,340
584
580
577
573
570
566
562
559
555
551
548
9,340
9,360
586
582
578
575
571
567
564
560
557
553
549
9,360
9,380
587
583
580
576
573
569
565
562
558
554
551
9,380
9,400
589
585
581
578
574
570
567
563
560
556
552
9,400
9,420
590
586
583
579
576
572
568
565
561
558
554
9,420
9,440
592
588
584
581
577
574
570
566
563
559
555
9,440
9,460
593
590
586
582
579
575
571
568
564
561
557
9,460
9,480
595
591
587
584
580
577
573
569
566
562
558
9,480
9,500
596
593
589
585
582
578
574
571
567
564
560
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-103
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
9,500
9,520
598
594
590
587
583
580
576
572
569
565
561
9,520
9,540
599
596
592
588
585
581
577
574
570
567
563
9,540
9,560
601
597
594
590
586
583
579
575
572
568
565
9,560
9,580
602
599
595
591
588
584
581
577
573
570
566
9,580
9,600
604
600
597
593
589
586
582
578
575
571
568
9,600
9,620
605
602
598
594
591
587
584
580
576
573
569
9,620
9,640
607
603
600
596
592
589
585
581
578
574
571
9,640
9,660
609
605
601
597
594
590
587
583
579
576
572
9,660
9,680
610
606
603
599
595
592
588
585
581
577
574
9,680
9,700
612
608
604
601
597
593
590
586
582
579
575
9,700
9,720
613
610
606
602
598
595
591
588
584
580
577
9,720
9,740
615
611
607
604
600
596
593
589
585
582
578
9,740
9,760
616
613
609
605
601
598
594
591
587
583
580
9,760
9,780
618
614
610
607
603
599
596
592
588
585
581
9,780
9,800
620
616
612
608
605
601
597
594
590
586
583
9,800
9,820
621
617
614
610
606
602
599
595
592
588
584
9,820
9,840
623
619
615
611
608
604
600
597
593
589
586
9,840
9,860
624
621
617
613
609
606
602
598
595
591
587
9,860
9,880
626
622
618
615
611
607
603
600
596
592
589
9,880
9,900
627
624
620
616
612
609
605
601
598
594
590
9,900
9,920
629
625
622
618
614
610
606
603
599
596
592
9,920
9,940
631
627
623
619
616
612
608
604
601
597
593
9,940
9,960
632
628
625
621
617
613
610
606
602
599
595
9,960
9,980
634
630
626
623
619
615
611
607
604
600
596
9,980
10,000
635
632
628
624
620
617
613
609
605
602
598
10,000
10,020
637
633
629
626
622
618
614
611
607
603
599
10,020
10,040
639
635
631
627
623
620
616
612
608
605
601
10,040
10,060
640
636
633
629
625
621
618
614
610
606
603
10,060
10,080
642
638
634
630
627
623
619
615
612
608
604
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-104
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
10,080
10,100
643
640
636
632
628
624
621
617
613
609
606
10,100
10,120
645
641
637
634
630
626
622
619
615
611
607
10,120
10,140
646
643
639
635
631
628
624
620
616
613
609
10,140
10,160
648
644
641
637
633
629
625
622
618
614
610
10,160
10,180
650
646
642
638
635
631
627
623
619
616
612
10,180
10,200
651
647
644
640
636
632
629
625
621
617
614
10,200
10,220
653
649
645
641
638
634
630
626
623
619
615
10,220
10,240
654
651
647
643
639
636
632
628
624
620
617
10,240
10,260
656
652
648
645
641
637
633
630
626
622
618
10,260
10,280
658
654
650
646
642
639
635
631
627
624
620
10,280
10,300
659
655
652
648
644
640
637
633
629
625
621
10,300
10,320
661
657
653
649
646
642
638
634
631
627
623
10,320
10,340
662
658
655
651
647
643
640
636
632
628
625
10,340
10,360
664
660
656
653
649
645
641
637
634
630
626
10,360
10,380
665
662
658
654
650
647
643
639
635
632
628
10,380
10,400
667
663
659
656
652
648
644
641
637
633
629
10,400
10,420
669
665
661
657
654
650
646
642
638
635
631
10,420
10,440
670
666
663
659
655
651
648
644
640
636
632
10,440
10,460
672
668
664
660
657
653
649
645
642
638
634
10,460
10,480
673
670
666
662
658
654
651
647
643
639
636
10,480
10,500
675
671
667
664
660
656
652
649
645
641
637
10,500 & over
676
672
668
664
661
657
653
649
646
642
638
7.9% of excess over $10,500 plus
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-105
0
1
2
3
4
5
6
7
8
9
10
or more
0
240
0
0
0
0
0
0
0
0
0
0
0
240
260
1
0
0
0
0
0
0
0
0
0
0
260
280
1
0
0
0
0
0
0
0
0
0
0
280
300
1
0
0
0
0
0
0
0
0
0
0
300
320
1
1
0
0
0
0
0
0
0
0
0
320
340
2
1
0
0
0
0
0
0
0
0
0
340
360
2
1
1
0
0
0
0
0
0
0
0
360
380
2
2
1
0
0
0
0
0
0
0
0
380
400
2
2
1
0
0
0
0
0
0
0
0
400
420
3
2
1
1
0
0
0
0
0
0
0
420
440
3
2
2
1
0
0
0
0
0
0
0
440
460
3
3
2
1
1
0
0
0
0
0
0
460
480
4
3
2
2
1
0
0
0
0
0
0
480
500
4
3
3
2
1
1
0
0
0
0
0
500
520
4
3
3
2
1
1
0
0
0
0
0
520
540
4
4
3
2
2
1
0
0
0
0
0
540
560
5
4
3
3
2
1
1
0
0
0
0
560
580
5
4
4
3
2
2
1
0
0
0
0
580
600
5
5
4
3
3
2
1
1
0
0
0
600
620
6
5
4
4
3
2
2
1
0
0
0
620
640
6
5
5
4
3
3
2
1
1
0
0
640
660
6
5
5
4
3
3
2
1
1
0
0
660
680
6
6
5
4
4
3
2
2
1
0
0
680
700
7
6
5
5
4
3
3
2
1
1
0
700
720
7
6
6
5
4
4
3
2
2
1
0
720
740
7
7
6
5
5
4
3
3
2
1
1
740
760
8
7
6
6
5
4
4
3
2
2
1
760
780
8
7
6
6
5
4
4
3
2
2
1
780
800
8
7
7
6
5
5
4
3
3
2
1
Semimonthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-106
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
800
820
8
8
7
6
6
5
4
4
3
2
2
820
840
9
8
7
7
6
5
5
4
3
3
2
840
860
9
8
8
7
6
6
5
4
4
3
2
860
880
9
9
8
7
7
6
5
5
4
3
3
880
900
9
9
8
7
7
6
5
5
4
3
3
900
920
10
9
8
8
7
6
6
5
4
4
3
920
940
10
9
9
8
7
7
6
5
5
4
3
940
960
10
10
9
8
8
7
6
6
5
4
4
960
980
11
10
9
9
8
7
7
6
5
5
4
980
1,000
11
10
10
9
8
8
7
6
6
5
4
1,000
1,020
11
10
10
9
8
8
7
6
6
5
4
1,020
1,040
11
11
10
9
9
8
7
7
6
5
5
1,040
1,060
12
11
10
10
9
8
8
7
6
6
5
1,060
1,080
12
11
11
10
9
9
8
7
7
6
5
1,080
1,100
12
12
11
10
10
9
8
8
7
6
6
1,100
1,120
13
12
11
11
10
9
9
8
7
7
6
1,120
1,140
13
12
12
11
10
10
9
8
8
7
6
1,140
1,160
13
12
12
11
10
10
9
8
8
7
6
1,160
1,180
13
13
12
11
11
10
9
9
8
7
7
1,180
1,200
14
13
12
12
11
10
10
9
8
8
7
1,200
1,220
14
13
13
12
11
11
10
9
9
8
7
1,220
1,240
14
14
13
12
12
11
10
10
9
8
8
1,240
1,260
15
14
13
13
12
11
11
10
9
9
8
1,260
1,280
15
14
13
13
12
11
11
10
9
9
8
1,280
1,300
15
14
14
13
12
12
11
10
10
9
8
1,300
1,320
15
15
14
13
13
12
11
11
10
9
9
1,320
1,340
16
15
14
14
13
12
12
11
10
10
9
1,340
1,360
16
15
15
14
13
13
12
11
11
10
9
1,360
1,380
16
16
15
14
14
13
12
12
11
10
10
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-107
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
1,380
1,400
16
16
15
14
14
13
12
12
11
10
10
1,400
1,420
17
16
15
15
14
13
13
12
11
11
10
1,420
1,440
17
16
16
15
14
14
13
12
12
11
10
1,440
1,460
17
17
16
15
15
14
13
13
12
11
11
1,460
1,480
18
17
16
16
15
14
14
13
12
12
11
1,480
1,500
18
17
17
16
15
15
14
13
13
12
11
1,500
1,520
18
17
17
16
15
15
14
13
13
12
11
1,520
1,540
18
18
17
16
16
15
14
14
13
12
12
1,540
1,560
19
18
17
17
16
15
15
14
13
13
12
1,560
1,580
19
18
18
17
16
16
15
14
14
13
12
1,580
1,600
19
19
18
17
17
16
15
15
14
13
13
1,600
1,620
20
19
18
18
17
16
16
15
14
14
13
1,620
1,640
20
19
19
18
17
17
16
15
15
14
13
1,640
1,660
20
19
19
18
17
17
16
15
15
14
13
1,660
1,680
20
20
19
18
18
17
16
16
15
14
14
1,680
1,700
21
20
19
19
18
17
17
16
15
15
14
1,700
1,720
21
20
20
19
18
18
17
16
16
15
14
1,720
1,740
21
21
20
19
19
18
17
17
16
15
15
1,740
1,760
22
21
20
20
19
18
18
17
16
16
15
1,760
1,780
22
21
20
20
19
18
18
17
16
16
15
1,780
1,800
22
21
21
20
19
19
18
17
17
16
15
1,800
1,820
22
22
21
20
20
19
18
18
17
16
16
1,820
1,840
23
22
21
21
20
19
19
18
17
17
16
1,840
1,860
24
22
22
21
20
20
19
18
18
17
16
1,860
1,880
24
23
22
21
21
20
19
19
18
17
17
1,880
1,900
25
23
22
21
21
20
19
19
18
17
17
1,900
1,920
26
24
22
22
21
20
20
19
18
18
17
1,920
1,940
26
25
23
22
21
21
20
19
19
18
17
1,940
1,960
27
25
24
22
22
21
20
20
19
18
18
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-108
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
1,960
1,980
27
26
24
23
22
21
21
20
19
19
18
1,980
2,000
28
27
25
24
22
22
21
20
20
19
18
2,000
2,020
29
27
26
24
23
22
21
20
20
19
18
2,020
2,040
29
28
26
25
23
22
21
21
20
19
19
2,040
2,060
30
28
27
25
24
22
22
21
20
20
19
2,060
2,080
31
29
28
26
25
23
22
21
21
20
19
2,080
2,100
31
30
28
27
25
24
22
22
21
20
20
2,100
2,120
32
30
29
27
26
24
23
22
21
21
20
2,120
2,140
33
31
30
28
26
25
23
22
22
21
20
2,140
2,160
33
32
30
29
27
26
24
23
22
21
20
2,160
2,180
34
32
31
29
28
26
25
23
22
21
21
2,180
2,200
34
33
31
30
28
27
25
24
22
22
21
2,200
2,220
35
34
32
31
29
27
26
24
23
22
21
2,220
2,240
36
34
33
31
30
28
27
25
24
22
22
2,240
2,260
37
35
33
32
30
29
27
26
24
23
22
2,260
2,280
38
36
34
32
31
29
28
26
25
23
22
2,280
2,300
39
37
35
33
32
30
29
27
25
24
22
2,300
2,320
41
38
35
34
32
31
29
28
26
25
23
2,320
2,340
42
39
36
34
33
31
30
28
27
25
24
2,340
2,360
43
40
38
35
33
32
30
29
27
26
24
2,360
2,380
44
41
39
36
34
33
31
30
28
27
25
2,380
2,400
45
42
40
37
35
33
32
30
29
27
26
2,400
2,420
46
43
41
38
36
34
32
31
29
28
26
2,420
2,440
47
45
42
39
37
35
33
31
30
28
27
2,440
2,460
48
46
43
40
38
35
34
32
31
29
28
2,460
2,480
49
47
44
41
39
36
34
33
31
30
28
2,480
2,500
50
48
45
43
40
37
35
33
32
30
29
2,500
2,520
52
49
46
44
41
38
36
34
33
31
29
2,520
2,540
53
50
47
45
42
40
37
35
33
32
30
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-109
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
2,540
2,560
54
51
49
46
43
41
38
35
34
32
31
2,560
2,580
55
52
50
47
44
42
39
37
34
33
31
2,580
2,600
56
53
51
48
45
43
40
38
35
34
32
2,600
2,620
57
54
52
49
47
44
41
39
36
34
33
2,620
2,640
58
56
53
50
48
45
42
40
37
35
33
2,640
2,660
59
57
54
51
49
46
44
41
38
36
34
2,660
2,680
60
58
55
52
50
47
45
42
39
37
35
2,680
2,700
61
59
56
54
51
48
46
43
40
38
35
2,700
2,720
63
60
57
55
52
49
47
44
42
39
36
2,720
2,740
64
61
58
56
53
51
48
45
43
40
37
2,740
2,760
65
62
60
57
54
52
49
46
44
41
39
2,760
2,780
66
63
61
58
55
53
50
48
45
42
40
2,780
2,800
67
64
62
59
56
54
51
49
46
43
41
2,800
2,820
68
65
63
60
58
55
52
50
47
44
42
2,820
2,840
69
67
64
61
59
56
53
51
48
46
43
2,840
2,860
70
68
65
62
60
57
55
52
49
47
44
2,860
2,880
71
69
66
63
61
58
56
53
50
48
45
2,880
2,900
72
70
67
65
62
59
57
54
51
49
46
2,900
2,920
74
71
68
66
63
60
58
55
53
50
47
2,920
2,940
75
72
69
67
64
62
59
56
54
51
48
2,940
2,960
76
73
71
68
65
63
60
57
55
52
50
2,960
2,980
77
74
72
69
66
64
61
59
56
53
51
2,980
3,000
78
75
73
70
67
65
62
60
57
54
52
3,000
3,020
79
76
74
71
69
66
63
61
58
55
53
3,020
3,040
80
78
75
72
70
67
64
62
59
57
54
3,040
3,060
81
79
76
73
71
68
66
63
60
58
55
3,060
3,080
82
80
77
74
72
69
67
64
61
59
56
3,080
3,100
83
81
78
76
73
70
68
65
62
60
57
3,100
3,120
85
82
79
77
74
71
69
66
64
61
58
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-110
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
3,120
3,140
86
83
80
78
75
73
70
67
65
62
59
3,140
3,160
87
84
82
79
76
74
71
68
66
63
61
3,160
3,180
88
85
83
80
77
75
72
70
67
64
62
3,180
3,200
89
86
84
81
78
76
73
71
68
65
63
3,200
3,220
90
87
85
82
80
77
74
72
69
66
64
3,220
3,240
91
89
86
83
81
78
75
73
70
68
65
3,240
3,260
93
90
87
84
82
79
77
74
71
69
66
3,260
3,280
94
91
88
85
83
80
78
75
72
70
67
3,280
3,300
95
92
89
87
84
81
79
76
73
71
68
3,300
3,320
96
93
90
88
85
82
80
77
75
72
69
3,320
3,340
98
95
92
89
86
84
81
78
76
73
70
3,340
3,360
99
96
93
90
87
85
82
79
77
74
72
3,360
3,380
100
97
94
91
88
86
83
81
78
75
73
3,380
3,400
102
99
95
92
89
87
84
82
79
76
74
3,400
3,420
103
100
97
94
91
88
85
83
80
77
75
3,420
3,440
104
101
98
95
92
89
86
84
81
79
76
3,440
3,460
105
102
99
96
93
90
88
85
82
80
77
3,460
3,480
107
104
101
98
94
91
89
86
83
81
78
3,480
3,500
108
105
102
99
96
93
90
87
84
82
79
3,500
3,520
109
106
103
100
97
94
91
88
86
83
80
3,520
3,540
111
107
104
101
98
95
92
89
87
84
81
3,540
3,560
112
109
106
103
100
97
93
90
88
85
83
3,560
3,580
113
110
107
104
101
98
95
92
89
86
84
3,580
3,600
114
111
108
105
102
99
96
93
90
87
85
3,600
3,620
116
113
110
106
103
100
97
94
91
88
86
3,620
3,640
117
114
111
108
105
102
99
96
93
90
87
3,640
3,660
118
115
112
109
106
103
100
97
94
91
88
3,660
3,680
119
116
113
110
107
104
101
98
95
92
89
3,680
3,700
121
118
115
112
109
106
102
99
96
93
90
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-111
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
3,700
3,720
122
119
116
113
110
107
104
101
98
95
92
3,720
3,740
123
120
117
114
111
108
105
102
99
96
93
3,740
3,760
125
122
118
115
112
109
106
103
100
97
94
3,760
3,780
126
123
120
117
114
111
108
105
101
98
95
3,780
3,800
127
124
121
118
115
112
109
106
103
100
97
3,800
3,820
128
125
122
119
116
113
110
107
104
101
98
3,820
3,840
130
127
124
121
118
114
111
108
105
102
99
3,840
3,860
131
128
125
122
119
116
113
110
107
104
100
3,860
3,880
132
129
126
123
120
117
114
111
108
105
102
3,880
3,900
134
131
127
124
121
118
115
112
109
106
103
3,900
3,920
135
132
129
126
123
120
117
113
110
107
104
3,920
3,940
136
133
130
127
124
121
118
115
112
109
106
3,940
3,960
137
134
131
128
125
122
119
116
113
110
107
3,960
3,980
139
136
133
130
126
123
120
117
114
111
108
3,980
4,000
140
137
134
131
128
125
122
119
116
113
109
4,000
4,020
141
138
135
132
129
126
123
120
117
114
111
4,020
4,040
143
139
136
133
130
127
124
121
118
115
112
4,040
4,060
144
141
138
135
132
129
125
122
119
116
113
4,060
4,080
145
142
139
136
133
130
127
124
121
118
115
4,080
4,100
146
143
140
137
134
131
128
125
122
119
116
4,100
4,120
148
145
142
138
135
132
129
126
123
120
117
4,120
4,140
149
146
143
140
137
134
131
128
125
121
118
4,140
4,160
150
147
144
141
138
135
132
129
126
123
120
4,160
4,180
151
148
145
142
139
136
133
130
127
124
121
4,180
4,200
153
150
147
144
141
138
134
131
128
125
122
4,200
4,220
154
151
148
145
142
139
136
133
130
127
124
4,220
4,240
155
152
149
146
143
140
137
134
131
128
125
4,240
4,260
157
154
150
147
144
141
138
135
132
129
126
4,260
4,280
158
155
152
149
146
143
140
137
133
130
127
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-112
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
4,280
4,300
159
156
153
150
147
144
141
138
135
132
129
4,300
4,320
161
158
154
151
148
145
142
139
136
133
130
4,320
4,340
162
159
156
153
150
146
143
140
137
134
131
4,340
4,360
164
160
157
154
151
148
145
142
139
136
132
4,360
4,380
165
162
158
155
152
149
146
143
140
137
134
4,380
4,400
166
163
160
157
153
150
147
144
141
138
135
4,400
4,420
168
164
161
158
155
152
149
145
142
139
136
4,420
4,440
169
166
163
159
156
153
150
147
144
141
138
4,440
4,460
170
167
164
161
157
154
151
148
145
142
139
4,460
4,480
172
168
165
162
159
156
152
149
146
143
140
4,480
4,500
173
170
167
163
160
157
154
151
148
145
141
4,500
4,520
174
171
168
165
161
158
155
152
149
146
143
4,520
4,540
176
173
169
166
163
160
156
153
150
147
144
4,540
4,560
177
174
171
167
164
161
158
154
151
148
145
4,560
4,580
179
175
172
169
166
162
159
156
153
150
147
4,580
4,600
180
177
173
170
167
164
160
157
154
151
148
4,600
4,620
181
178
175
172
168
165
162
159
155
152
149
4,620
4,640
183
179
176
173
170
166
163
160
157
153
150
4,640
4,660
184
181
177
174
171
168
165
161
158
155
152
4,660
4,680
185
182
179
176
172
169
166
163
159
156
153
4,680
4,700
187
183
180
177
174
170
167
164
161
157
154
4,700
4,720
188
185
182
178
175
172
169
165
162
159
156
4,720
4,740
189
186
183
180
176
173
170
167
163
160
157
4,740
4,760
191
188
184
181
178
175
171
168
165
162
158
4,760
4,780
192
189
186
182
179
176
173
169
166
163
160
4,780
4,800
193
190
187
184
181
177
174
171
168
164
161
4,800
4,820
195
192
188
185
182
179
175
172
169
166
162
4,820
4,840
196
193
190
186
183
180
177
173
170
167
164
4,840
4,860
198
194
191
188
185
181
178
175
172
168
165
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-113
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
4,860
4,880
199
196
192
189
186
183
179
176
173
170
166
4,880
4,900
200
197
194
191
187
184
181
178
174
171
168
4,900
4,920
202
198
195
192
189
185
182
179
176
172
169
4,920
4,940
203
200
197
193
190
187
184
180
177
174
171
4,940
4,960
204
201
198
195
191
188
185
182
178
175
172
4,960
4,980
206
202
199
196
193
190
186
183
180
177
173
4,980
5,000
207
204
201
197
194
191
188
184
181
178
175
5,000
5,020
208
205
202
199
195
192
189
186
182
179
176
5,020
5,040
210
207
203
200
197
194
190
187
184
181
177
5,040
5,060
211
208
205
201
198
195
192
188
185
182
179
5,060
5,080
213
209
206
203
200
196
193
190
187
183
180
5,080
5,100
214
211
207
204
201
198
194
191
188
185
181
5,100
5,120
215
212
209
206
202
199
196
193
189
186
183
5,120
5,140
217
213
210
207
204
200
197
194
191
187
184
5,140
5,160
218
215
211
208
205
202
199
195
192
189
186
5,160
5,180
219
216
213
210
206
203
200
197
193
190
187
5,180
5,200
221
217
214
211
208
204
201
198
195
191
188
5,200
5,220
222
219
216
212
209
206
203
199
196
193
190
5,220
5,240
223
220
217
214
210
207
204
201
197
194
191
5,240
5,260
225
222
218
215
212
209
205
202
199
196
192
5,260
5,280
226
223
220
216
213
210
207
203
200
197
194
5,280
5,300
227
224
221
218
215
211
208
205
202
198
195
5,300
5,320
229
226
222
219
216
213
209
206
203
200
196
5,320
5,340
230
227
224
220
217
214
211
207
204
201
198
5,340
5,360
232
228
225
222
219
215
212
209
206
202
199
5,360
5,380
233
230
226
223
220
217
213
210
207
204
200
5,380
5,400
234
231
228
225
221
218
215
212
208
205
202
5,400
5,420
236
232
229
226
223
219
216
213
210
206
203
5,420
5,440
237
234
231
227
224
221
218
214
211
208
205
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-114
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
5,440
5,460
238
235
232
229
225
222
219
216
212
209
206
5,460
5,480
240
236
233
230
227
224
220
217
214
211
207
5,480
5,500
241
238
235
231
228
225
222
218
215
212
209
5,500
5,520
242
239
236
233
229
226
223
220
216
213
210
5,520
5,540
244
241
237
234
231
228
224
221
218
215
211
5,540
5,560
245
242
239
235
232
229
226
222
219
216
213
5,560
5,580
247
243
240
237
234
230
227
224
221
217
214
5,580
5,600
248
245
241
238
235
232
228
225
222
219
215
5,600
5,620
249
246
243
240
236
233
230
227
223
220
217
5,620
5,640
251
247
244
241
238
234
231
228
225
221
218
5,640
5,660
252
249
245
242
239
236
233
229
226
223
220
5,660
5,680
253
250
247
244
240
237
234
231
227
224
221
5,680
5,700
255
251
248
245
242
238
235
232
229
225
222
5,700
5,720
256
253
250
246
243
240
237
233
230
227
224
5,720
5,740
257
254
251
248
244
241
238
235
231
228
225
5,740
5,760
259
256
252
249
246
243
239
236
233
230
226
5,760
5,780
260
257
254
250
247
244
241
237
234
231
228
5,780
5,800
261
258
255
252
249
245
242
239
236
232
229
5,800
5,820
263
260
256
253
250
247
243
240
237
234
230
5,820
5,840
264
261
258
254
251
248
245
241
238
235
232
5,840
5,860
266
262
259
256
253
249
246
243
240
236
233
5,860
5,880
267
264
260
257
254
251
247
244
241
238
234
5,880
5,900
268
265
262
259
255
252
249
246
242
239
236
5,900
5,920
270
266
263
260
257
253
250
247
244
240
237
5,920
5,940
271
268
265
261
258
255
252
248
245
242
239
5,940
5,960
272
269
266
263
259
256
253
250
246
243
240
5,960
5,980
274
270
267
264
261
258
254
251
248
245
241
5,980
6,000
275
272
269
265
262
259
256
252
249
246
243
6,000
6,020
276
273
270
267
263
260
257
254
250
247
244
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-115
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
6,020
6,040
278
275
271
268
265
262
258
255
252
249
245
6,040
6,060
279
276
273
269
266
263
260
256
253
250
247
6,060
6,080
281
277
274
271
268
264
261
258
255
251
248
6,080
6,100
282
279
275
272
269
266
262
259
256
253
249
6,100
6,120
283
280
277
274
270
267
264
261
257
254
251
6,120
6,140
285
281
278
275
272
268
265
262
259
255
252
6,140
6,160
286
283
279
276
273
270
267
263
260
257
254
6,160
6,180
287
284
281
278
274
271
268
265
261
258
255
6,180
6,200
289
285
282
279
276
272
269
266
263
259
256
6,200
6,220
290
287
284
280
277
274
271
267
264
261
258
6,220
6,240
291
288
285
282
278
275
272
269
265
262
259
6,240
6,260
293
290
286
283
280
277
273
270
267
264
260
6,260
6,280
294
291
288
284
281
278
275
271
268
265
262
6,280
6,300
295
292
289
286
283
279
276
273
270
266
263
6,300
6,320
297
294
290
287
284
281
277
274
271
268
264
6,320
6,340
298
295
292
288
285
282
279
275
272
269
266
6,340
6,360
300
296
293
290
287
283
280
277
274
270
267
6,360
6,380
301
298
294
291
288
285
281
278
275
272
268
6,380
6,400
302
299
296
293
289
286
283
280
276
273
270
6,400
6,420
304
300
297
294
291
287
284
281
278
274
271
6,420
6,440
305
302
299
295
292
289
286
282
279
276
273
6,440
6,460
306
303
300
297
293
290
287
284
280
277
274
6,460
6,480
308
304
301
298
295
292
288
285
282
279
275
6,480
6,500
309
306
303
299
296
293
290
286
283
280
277
6,500
6,520
310
307
304
301
297
294
291
288
284
281
278
6,520
6,540
312
309
305
302
299
296
292
289
286
283
279
6,540
6,560
313
310
307
303
300
297
294
290
287
284
281
6,560
6,580
315
311
308
305
302
298
295
292
289
285
282
6,580
6,600
316
313
309
306
303
300
296
293
290
287
283
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-116
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
6,600
6,620
317
314
311
308
304
301
298
295
291
288
285
6,620
6,640
319
315
312
309
306
302
299
296
293
289
286
6,640
6,660
320
317
313
310
307
304
301
297
294
291
288
6,660
6,680
321
318
315
312
308
305
302
299
295
292
289
6,680
6,700
323
319
316
313
310
306
303
300
297
293
290
6,700
6,720
324
321
318
314
311
308
305
301
298
295
292
6,720
6,740
325
322
319
316
312
309
306
303
299
296
293
6,740
6,760
327
324
320
317
314
311
307
304
301
298
294
6,760
6,780
328
325
322
318
315
312
309
305
302
299
296
6,780
6,800
329
326
323
320
317
313
310
307
304
300
297
6,800
6,820
331
328
324
321
318
315
311
308
305
302
298
6,820
6,840
332
329
326
322
319
316
313
309
306
303
300
6,840
6,860
334
330
327
324
321
317
314
311
308
304
301
6,860
6,880
335
332
328
325
322
319
315
312
309
306
302
6,880
6,900
336
333
330
327
323
320
317
314
310
307
304
6,900
6,920
338
334
331
328
325
321
318
315
312
308
305
6,920
6,940
339
336
333
329
326
323
320
316
313
310
307
6,940
6,960
340
337
334
331
327
324
321
318
314
311
308
6,960
6,980
342
338
335
332
329
326
322
319
316
313
309
6,980
7,000
343
340
337
333
330
327
324
320
317
314
311
7,000
7,020
344
341
338
335
331
328
325
322
318
315
312
7,020
7,040
346
343
339
336
333
330
326
323
320
317
313
7,040
7,060
347
344
341
337
334
331
328
324
321
318
315
7,060
7,080
349
345
342
339
336
332
329
326
323
319
316
7,080
7,100
350
347
343
340
337
334
330
327
324
321
317
7,100
7,120
351
348
345
342
338
335
332
329
325
322
319
7,120
7,140
353
349
346
343
340
336
333
330
327
323
320
7,140
7,160
354
351
347
344
341
338
335
331
328
325
322
7,160
7,180
355
352
349
346
342
339
336
333
329
326
323
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-117
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
7,180
7,200
357
353
350
347
344
340
337
334
331
327
324
7,200
7,220
358
355
352
348
345
342
339
335
332
329
326
7,220
7,240
359
356
353
350
346
343
340
337
333
330
327
7,240
7,260
361
358
354
351
348
345
341
338
335
332
328
7,260
7,280
362
359
356
352
349
346
343
339
336
333
330
7,280
7,300
363
360
357
354
351
347
344
341
338
334
331
7,300
7,320
365
362
358
355
352
349
345
342
339
336
332
7,320
7,340
366
363
360
356
353
350
347
343
340
337
334
7,340
7,360
368
364
361
358
355
351
348
345
342
338
335
7,360
7,380
369
366
362
359
356
353
349
346
343
340
336
7,380
7,400
370
367
364
361
357
354
351
348
344
341
338
7,400
7,420
372
368
365
362
359
355
352
349
346
342
339
7,420
7,440
373
370
367
363
360
357
354
350
347
344
341
7,440
7,460
374
371
368
365
361
358
355
352
348
345
342
7,460
7,480
376
372
369
366
363
360
356
353
350
347
343
7,480
7,500
377
374
371
367
364
361
358
354
351
348
345
7,500
7,520
378
375
372
369
365
362
359
356
352
349
346
7,520
7,540
380
377
373
370
367
364
360
357
354
351
347
7,540
7,560
381
378
375
371
368
365
362
358
355
352
349
7,560
7,580
383
379
376
373
370
366
363
360
357
353
350
7,580
7,600
384
381
377
374
371
368
364
361
358
355
351
7,600
7,620
385
382
379
376
372
369
366
363
359
356
353
7,620
7,640
387
383
380
377
374
370
367
364
361
357
354
7,640
7,660
388
385
381
378
375
372
369
365
362
359
356
7,660
7,680
389
386
383
380
376
373
370
367
363
360
357
7,680
7,700
391
387
384
381
378
374
371
368
365
361
358
7,700
7,720
392
389
386
382
379
376
373
369
366
363
360
7,720
7,740
393
390
387
384
380
377
374
371
367
364
361
7,740
7,760
395
392
388
385
382
379
375
372
369
366
362
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-118
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
7,760
7,780
396
393
390
386
383
380
377
373
370
367
364
7,780
7,800
397
394
391
388
385
381
378
375
372
368
365
7,800
7,820
399
396
392
389
386
383
379
376
373
370
366
7,820
7,840
400
397
394
390
387
384
381
377
374
371
368
7,840
7,860
402
398
395
392
389
385
382
379
376
372
369
7,860
7,880
403
400
396
393
390
387
383
380
377
374
370
7,880
7,900
404
401
398
395
391
388
385
382
378
375
372
7,900
7,920
406
402
399
396
393
389
386
383
380
376
373
7,920
7,940
407
404
401
397
394
391
388
384
381
378
375
7,940
7,960
408
405
402
399
395
392
389
386
382
379
376
7,960
7,980
410
406
403
400
397
394
390
387
384
381
377
7,980
8,000
411
408
405
401
398
395
392
388
385
382
379
8,000
8,020
412
409
406
403
399
396
393
390
386
383
380
8,020
8,040
414
411
407
404
401
398
394
391
388
385
381
8,040
8,060
415
412
409
405
402
399
396
392
389
386
383
8,060
8,080
417
413
410
407
404
400
397
394
391
387
384
8,080
8,100
418
415
411
408
405
402
398
395
392
389
385
8,100
8,120
419
416
413
410
406
403
400
397
393
390
387
8,120
8,140
421
417
414
411
408
404
401
398
395
391
388
8,140
8,160
422
419
415
412
409
406
403
399
396
393
390
8,160
8,180
423
420
417
414
410
407
404
401
397
394
391
8,180
8,200
425
421
418
415
412
408
405
402
399
395
392
8,200
8,220
426
423
420
416
413
410
407
403
400
397
394
8,220
8,240
427
424
421
418
414
411
408
405
401
398
395
8,240
8,260
429
426
422
419
416
413
409
406
403
400
396
8,260
8,280
430
427
424
420
417
414
411
407
404
401
398
8,280
8,300
431
428
425
422
419
415
412
409
406
402
399
8,300
8,320
433
430
426
423
420
417
413
410
407
404
400
8,320
8,340
434
431
428
424
421
418
415
411
408
405
402
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-119
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
8,340
8,360
436
432
429
426
423
419
416
413
410
406
403
8,360
8,380
437
434
430
427
424
421
417
414
411
408
404
8,380
8,400
438
435
432
429
425
422
419
416
412
409
406
8,400
8,420
440
436
433
430
427
423
420
417
414
410
407
8,420
8,440
441
438
435
431
428
425
422
418
415
412
409
8,440
8,460
442
439
436
433
429
426
423
420
416
413
410
8,460
8,480
444
440
437
434
431
428
424
421
418
415
411
8,480
8,500
445
442
439
435
432
429
426
422
419
416
413
8,500
8,520
446
443
440
437
433
430
427
424
420
417
414
8,520
8,540
448
445
441
438
435
432
428
425
422
419
415
8,540
8,560
449
446
443
439
436
433
430
426
423
420
417
8,560
8,580
451
447
444
441
438
434
431
428
425
421
418
8,580
8,600
452
449
445
442
439
436
432
429
426
423
419
8,600
8,620
453
450
447
444
440
437
434
431
427
424
421
8,620
8,640
455
451
448
445
442
438
435
432
429
425
422
8,640
8,660
456
453
449
446
443
440
437
433
430
427
424
8,660
8,680
457
454
451
448
444
441
438
435
431
428
425
8,680
8,700
459
455
452
449
446
442
439
436
433
429
426
8,700
8,720
460
457
454
450
447
444
441
437
434
431
428
8,720
8,740
461
458
455
452
448
445
442
439
435
432
429
8,740
8,760
463
460
456
453
450
447
443
440
437
434
430
8,760
8,780
464
461
458
454
451
448
445
441
438
435
432
8,780
8,800
465
462
459
456
453
449
446
443
440
436
433
8,800
8,820
467
464
460
457
454
451
447
444
441
438
434
8,820
8,840
468
465
462
458
455
452
449
445
442
439
436
8,840
8,860
470
466
463
460
457
453
450
447
444
440
437
8,860
8,880
471
468
464
461
458
455
451
448
445
442
438
8,880
8,900
472
469
466
463
459
456
453
450
446
443
440
8,900
8,920
474
470
467
464
461
457
454
451
448
444
441
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-120
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
8,920
8,940
475
472
469
465
462
459
456
452
449
446
443
8,940
8,960
476
473
470
467
463
460
457
454
450
447
444
8,960
8,980
478
474
471
468
465
462
458
455
452
449
445
8,980
9,000
479
476
473
469
466
463
460
456
453
450
447
9,000
9,020
480
477
474
471
467
464
461
458
454
451
448
9,020
9,040
482
479
475
472
469
466
462
459
456
453
449
9,040
9,060
483
480
477
473
470
467
464
460
457
454
451
9,060
9,080
485
481
478
475
472
468
465
462
459
455
452
9,080
9,100
486
483
479
476
473
470
466
463
460
457
453
9,100
9,120
487
484
481
478
474
471
468
465
461
458
455
9,120
9,140
489
485
482
479
476
472
469
466
463
459
456
9,140
9,160
490
487
483
480
477
474
471
467
464
461
458
9,160
9,180
491
488
485
482
478
475
472
469
465
462
459
9,180
9,200
493
489
486
483
480
476
473
470
467
463
460
9,200
9,220
494
491
488
484
481
478
475
471
468
465
462
9,220
9,240
495
492
489
486
482
479
476
473
469
466
463
9,240
9,260
497
494
490
487
484
481
477
474
471
468
464
9,260
9,280
498
495
492
488
485
482
479
475
472
469
466
9,280
9,300
499
496
493
490
487
483
480
477
474
470
467
9,300
9,320
501
498
494
491
488
485
481
478
475
472
468
9,320
9,340
502
499
496
492
489
486
483
479
476
473
470
9,340
9,360
504
500
497
494
491
487
484
481
478
474
471
9,360
9,380
505
502
498
495
492
489
485
482
479
476
472
9,380
9,400
506
503
500
497
493
490
487
484
480
477
474
9,400
9,420
508
504
501
498
495
491
488
485
482
478
475
9,420
9,440
509
506
503
499
496
493
490
486
483
480
477
9,440
9,460
510
507
504
501
497
494
491
488
484
481
478
9,460
9,480
512
508
505
502
499
496
492
489
486
483
479
9,480
9,500
513
510
507
503
500
497
494
490
487
484
481
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-121
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
9,500
9,520
514
511
508
505
501
498
495
492
488
485
482
9,520
9,540
516
513
509
506
503
500
496
493
490
487
483
9,540
9,560
517
514
511
507
504
501
498
494
491
488
485
9,560
9,580
519
515
512
509
506
502
499
496
493
489
486
9,580
9,600
520
517
513
510
507
504
500
497
494
491
487
9,600
9,620
521
518
515
512
508
505
502
499
495
492
489
9,620
9,640
523
519
516
513
510
506
503
500
497
493
490
9,640
9,660
524
521
517
514
511
508
505
501
498
495
492
9,660
9,680
525
522
519
516
512
509
506
503
499
496
493
9,680
9,700
527
523
520
517
514
510
507
504
501
497
494
9,700
9,720
528
525
522
518
515
512
509
505
502
499
496
9,720
9,740
529
526
523
520
516
513
510
507
503
500
497
9,740
9,760
531
528
524
521
518
515
511
508
505
502
498
9,760
9,780
532
529
526
522
519
516
513
509
506
503
500
9,780
9,800
533
530
527
524
521
517
514
511
508
504
501
9,800
9,820
535
532
528
525
522
519
515
512
509
506
502
9,820
9,840
536
533
530
526
523
520
517
513
510
507
504
9,840
9,860
538
534
531
528
525
521
518
515
512
508
505
9,860
9,880
539
536
532
529
526
523
519
516
513
510
506
9,880
9,900
540
537
534
531
527
524
521
518
514
511
508
9,900
9,920
542
538
535
532
529
525
522
519
516
512
509
9,920
9,940
543
540
537
533
530
527
524
520
517
514
511
9,940
9,960
544
541
538
535
531
528
525
522
518
515
512
9,960
9,980
546
542
539
536
533
530
526
523
520
517
513
9,980
10,000
547
544
541
537
534
531
528
524
521
518
515
10,000
10,020
548
545
542
539
535
532
529
526
522
519
516
10,020
10,040
550
547
543
540
537
534
530
527
524
521
517
10,040
10,060
551
548
545
541
538
535
532
528
525
522
519
10,060
10,080
553
549
546
543
540
536
533
530
527
523
520
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-122
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
10,080
10,100
554
551
547
544
541
538
534
531
528
525
521
10,100
10,120
555
552
549
546
542
539
536
533
529
526
523
10,120
10,140
557
553
550
547
544
540
537
534
531
527
524
10,140
10,160
558
555
551
548
545
542
539
535
532
529
526
10,160
10,180
559
556
553
550
546
543
540
537
533
530
527
10,180
10,200
561
557
554
551
548
544
541
538
535
531
528
10,200
10,220
562
559
556
552
549
546
543
539
536
533
530
10,220
10,240
563
560
557
554
550
547
544
541
537
534
531
10,240
10,260
565
562
558
555
552
549
545
542
539
536
532
10,260
10,280
566
563
560
556
553
550
547
543
540
537
534
10,280
10,300
567
564
561
558
555
551
548
545
542
538
535
10,300
10,320
569
566
562
559
556
553
549
546
543
540
536
10,320
10,340
570
567
564
560
557
554
551
547
544
541
538
10,340
10,360
572
568
565
562
559
555
552
549
546
542
539
10,360
10,380
573
570
566
563
560
557
553
550
547
544
540
10,380
10,400
574
571
568
565
561
558
555
552
548
545
542
10,400
10,420
576
572
569
566
563
559
556
553
550
546
543
10,420
10,440
577
574
571
567
564
561
558
554
551
548
545
10,440
10,460
578
575
572
569
565
562
559
556
552
549
546
10,460
10,480
580
576
573
570
567
564
560
557
554
551
547
10,480
10,500
581
578
575
571
568
565
562
558
555
552
549
10,500
10,520
582
579
576
573
569
566
563
560
556
553
550
10,520
10,540
584
581
577
574
571
568
564
561
558
555
551
10,540
10,560
585
582
579
575
572
569
566
562
559
556
553
10,560
10,580
587
583
580
577
574
570
567
564
561
557
554
10,580
10,600
588
585
581
578
575
572
568
565
562
559
555
10,600
10,620
589
586
583
580
576
573
570
567
563
560
557
10,620
10,640
591
587
584
581
578
574
571
568
565
561
558
10,640
10,660
592
589
585
582
579
576
573
569
566
563
560
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-123
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
10,660
10,680
593
590
587
584
580
577
574
571
567
564
561
10,680
10,700
595
591
588
585
582
578
575
572
569
565
562
10,700
10,720
596
593
590
586
583
580
577
573
570
567
564
10,720
10,740
598
594
591
588
584
581
578
575
571
568
565
10,740
10,760
599
596
592
589
586
583
579
576
573
570
566
10,760
10,780
601
597
594
590
587
584
581
577
574
571
568
10,780
10,800
602
599
595
592
589
585
582
579
576
572
569
10,800
10,820
604
600
597
593
590
587
583
580
577
574
570
10,820
10,840
605
602
598
595
591
588
585
581
578
575
572
10,840
10,860
606
603
600
596
593
589
586
583
580
576
573
10,860
10,880
608
604
601
598
594
591
587
584
581
578
574
10,880
10,900
609
606
602
599
596
592
589
586
582
579
576
10,900
10,920
611
607
604
600
597
594
590
587
584
580
577
10,920
10,940
612
609
605
602
598
595
592
588
585
582
579
10,940
10,960
614
610
607
603
600
596
593
590
586
583
580
10,960
10,980
615
612
608
605
601
598
594
591
588
585
581
10,980
11,000
617
613
610
606
603
599
596
592
589
586
583
11,000
11,020
618
615
611
608
604
601
597
594
590
587
584
11,020
11,040
619
616
613
609
606
602
599
595
592
589
585
11,040
11,060
621
617
614
611
607
604
600
597
593
590
587
11,060
11,080
622
619
615
612
609
605
602
598
595
591
588
11,080
11,100
624
620
617
613
610
607
603
600
596
593
589
11,100
11,120
625
622
618
615
611
608
605
601
598
594
591
11,120
11,140
627
623
620
616
613
609
606
603
599
596
592
11,140
11,160
628
625
621
618
614
611
607
604
601
597
594
11,160
11,180
629
626
623
619
616
612
609
605
602
599
595
11,180
11,200
631
627
624
621
617
614
610
607
603
600
597
11,200
11,220
632
629
625
622
619
615
612
608
605
601
598
11,220
11,240
634
630
627
623
620
617
613
610
606
603
599
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-124
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
11,240
11,260
635
632
628
625
622
618
615
611
608
604
601
11,260
11,280
637
633
630
626
623
620
616
613
609
606
602
11,280
11,300
638
635
631
628
624
621
618
614
611
607
604
11,300
11,320
640
636
633
629
626
622
619
616
612
609
605
11,320
11,340
641
638
634
631
627
624
620
617
614
610
607
11,340
11,360
642
639
636
632
629
625
622
618
615
612
608
11,360
11,380
644
640
637
634
630
627
623
620
616
613
610
11,380
11,400
645
642
638
635
632
628
625
621
618
614
611
11,400
11,420
647
643
640
636
633
630
626
623
619
616
612
11,420
11,440
648
645
641
638
634
631
628
624
621
617
614
11,440
11,460
650
646
643
639
636
632
629
626
622
619
615
11,460
11,480
651
648
644
641
637
634
630
627
624
620
617
11,480
11,500
653
649
646
642
639
635
632
628
625
622
618
11,500
11,520
654
651
647
644
640
637
633
630
626
623
620
11,520
11,540
655
652
649
645
642
638
635
631
628
625
621
11,540
11,560
657
653
650
647
643
640
636
633
629
626
623
11,560
11,580
658
655
651
648
645
641
638
634
631
627
624
11,580
11,600
660
656
653
649
646
643
639
636
632
629
625
11,600
11,620
661
658
654
651
647
644
641
637
634
630
627
11,620
11,640
663
659
656
652
649
645
642
639
635
632
628
11,640
11,660
664
661
657
654
650
647
643
640
637
633
630
11,660
11,680
665
662
659
655
652
648
645
641
638
635
631
11,680
11,700
667
663
660
657
653
650
646
643
639
636
633
11,700
11,720
668
665
661
658
655
651
648
644
641
637
634
11,720
11,740
670
666
663
659
656
653
649
646
642
639
635
11,740
11,760
671
668
664
661
658
654
651
647
644
640
637
11,760
11,780
673
669
666
662
659
656
652
649
645
642
638
11,780
11,800
674
671
667
664
660
657
654
650
647
643
640
11,800
11,820
676
672
669
665
662
658
655
652
648
645
641
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-125
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
11,820
11,840
677
674
670
667
663
660
656
653
650
646
643
11,840
11,860
678
675
672
668
665
661
658
654
651
648
644
11,860
11,880
680
676
673
670
666
663
659
656
652
649
646
11,880
11,900
681
678
674
671
668
664
661
657
654
650
647
11,900
11,920
683
679
676
672
669
666
662
659
655
652
648
11,920
11,940
684
681
677
674
670
667
664
660
657
653
650
11,940
11,960
686
682
679
675
672
668
665
662
658
655
651
11,960
11,980
687
684
680
677
673
670
666
663
660
656
653
11,980
12,000
689
685
682
678
675
671
668
664
661
658
654
12,000
12,020
690
687
683
680
676
673
669
666
662
659
656
12,020
12,040
691
688
685
681
678
674
671
667
664
661
657
12,040
12,060
693
689
686
683
679
676
672
669
665
662
659
12,060
12,080
694
691
687
684
681
677
674
670
667
663
660
12,080
12,100
696
692
689
685
682
679
675
672
668
665
661
12,100
12,120
697
694
690
687
683
680
677
673
670
666
663
12,120
12,140
699
695
692
688
685
681
678
675
671
668
664
12,140
12,160
700
697
693
690
686
683
679
676
673
669
666
12,160
12,180
701
698
695
691
688
684
681
677
674
671
667
12,180
12,200
703
699
696
693
689
686
682
679
675
672
669
12,200
12,220
704
701
697
694
691
687
684
680
677
673
670
12,220
12,240
706
702
699
695
692
689
685
682
678
675
671
12,240
12,260
707
704
700
697
694
690
687
683
680
676
673
12,260
12,280
709
705
702
698
695
692
688
685
681
678
674
12,280
12,300
710
707
703
700
696
693
690
686
683
679
676
12,300
12,320
712
708
705
701
698
694
691
688
684
681
677
12,320
12,340
713
710
706
703
699
696
692
689
686
682
679
12,340
12,360
714
711
708
704
701
697
694
690
687
684
680
12,360
12,380
716
712
709
706
702
699
695
692
688
685
682
12,380
12,400
717
714
710
707
704
700
697
693
690
686
683
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-126
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
12,400
12,420
719
715
712
708
705
702
698
695
691
688
684
12,420
12,440
720
717
713
710
706
703
700
696
693
689
686
12,440
12,460
722
718
715
711
708
704
701
698
694
691
687
12,460
12,480
723
720
716
713
709
706
702
699
696
692
689
12,480
12,500
725
721
718
714
711
707
704
700
697
694
690
12,500
12,520
726
723
719
716
712
709
705
702
698
695
692
12,520
12,540
727
724
721
717
714
710
707
703
700
697
693
12,540
12,560
729
725
722
719
715
712
708
705
701
698
695
12,560
12,580
730
727
723
720
717
713
710
706
703
699
696
12,580
12,600
732
728
725
721
718
715
711
708
704
701
697
12,600
12,620
733
730
726
723
719
716
713
709
706
702
699
12,620
12,640
735
731
728
724
721
717
714
711
707
704
700
12,640
12,660
736
733
729
726
722
719
715
712
709
705
702
12,660
12,680
737
734
731
727
724
720
717
713
710
707
703
12,680
12,700
739
735
732
729
725
722
718
715
711
708
705
12,700
12,720
740
737
733
730
727
723
720
716
713
709
706
12,720
12,740
742
738
735
731
728
725
721
718
714
711
707
12,740
12,760
743
740
736
733
730
726
723
719
716
712
709
12,760
12,780
745
741
738
734
731
728
724
721
717
714
710
12,780
12,800
746
743
739
736
732
729
726
722
719
715
712
12,800
12,820
748
744
741
737
734
730
727
724
720
717
713
12,820
12,840
749
746
742
739
735
732
728
725
722
718
715
12,840
12,860
750
747
744
740
737
733
730
726
723
720
716
12,860
12,880
752
748
745
742
738
735
731
728
724
721
718
12,880
12,900
753
750
746
743
740
736
733
729
726
722
719
12,900
12,920
755
751
748
744
741
738
734
731
727
724
720
12,920
12,940
756
753
749
746
742
739
736
732
729
725
722
12,940
12,960
758
754
751
747
744
740
737
734
730
727
723
12,960
12,980
759
756
752
749
745
742
738
735
732
728
725
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-127
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
12,980
13,000
761
757
754
750
747
743
740
736
733
730
726
13,000
13,020
762
759
755
752
748
745
741
738
734
731
728
13,020
13,040
763
760
757
753
750
746
743
739
736
733
729
13,040
13,060
765
761
758
755
751
748
744
741
737
734
731
13,060
13,080
766
763
759
756
753
749
746
742
739
735
732
13,080
13,100
768
764
761
757
754
751
747
744
740
737
733
13,100
13,120
769
766
762
759
755
752
749
745
742
738
735
13,120
13,140
771
767
764
760
757
753
750
747
743
740
736
13,140
13,160
772
769
765
762
758
755
751
748
745
741
738
13,160
13,180
773
770
767
763
760
756
753
749
746
743
739
13,180
13,200
775
771
768
765
761
758
754
751
747
744
741
13,200
13,220
776
773
769
766
763
759
756
752
749
745
742
13,220
13,240
778
774
771
767
764
761
757
754
750
747
743
13,240
13,260
779
776
772
769
766
762
759
755
752
748
745
13,260
13,280
781
777
774
770
767
764
760
757
753
750
746
13,280
13,300
782
779
775
772
768
765
762
758
755
751
748
13,300
13,320
784
780
777
773
770
766
763
760
756
753
749
13,320
13,340
785
782
778
775
771
768
764
761
758
754
751
13,340
13,360
786
783
780
776
773
769
766
762
759
756
752
13,360
13,380
788
784
781
778
774
771
767
764
760
757
754
13,380
13,400
789
786
782
779
776
772
769
765
762
758
755
13,400
13,420
791
787
784
780
777
774
770
767
763
760
756
13,420
13,440
792
789
785
782
778
775
772
768
765
761
758
13,440
13,460
794
790
787
783
780
776
773
770
766
763
759
13,460
13,480
795
792
788
785
781
778
774
771
768
764
761
13,480
13,500
797
793
790
786
783
779
776
772
769
766
762
13,500
13,520
798
795
791
788
784
781
777
774
770
767
764
13,520
13,540
799
796
793
789
786
782
779
775
772
769
765
13,540
13,560
801
797
794
791
787
784
780
777
773
770
767
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-128
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
13,560
13,580
802
799
795
792
789
785
782
778
775
771
768
13,580
13,600
804
800
797
793
790
787
783
780
776
773
769
13,600
13,620
805
802
798
795
791
788
785
781
778
774
771
13,620
13,640
807
803
800
796
793
789
786
783
779
776
772
13,640
13,660
808
805
801
798
794
791
787
784
781
777
774
13,660
13,680
809
806
803
799
796
792
789
785
782
779
775
13,680
13,700
811
807
804
801
797
794
790
787
783
780
777
13,700
13,720
812
809
805
802
799
795
792
788
785
781
778
13,720
13,740
814
810
807
803
800
797
793
790
786
783
779
13,740
13,760
815
812
808
805
802
798
795
791
788
784
781
13,760
13,780
817
813
810
806
803
800
796
793
789
786
782
13,780
13,800
818
815
811
808
804
801
798
794
791
787
784
13,800
13,820
820
816
813
809
806
802
799
796
792
789
785
13,820
13,840
821
818
814
811
807
804
800
797
794
790
787
13,840
13,860
822
819
816
812
809
805
802
798
795
792
788
13,860
13,880
824
820
817
814
810
807
803
800
796
793
790
13,880
13,900
825
822
818
815
812
808
805
801
798
794
791
13,900
13,920
827
823
820
816
813
810
806
803
799
796
792
13,920
13,940
828
825
821
818
814
811
808
804
801
797
794
13,940
13,960
830
826
823
819
816
812
809
806
802
799
795
13,960
13,980
831
828
824
821
817
814
810
807
804
800
797
13,980
14,000
833
829
826
822
819
815
812
808
805
802
798
14,000
14,020
834
831
827
824
820
817
813
810
806
803
800
14,020
14,040
835
832
829
825
822
818
815
811
808
805
801
14,040
14,060
837
833
830
827
823
820
816
813
809
806
803
14,060
14,080
838
835
831
828
825
821
818
814
811
807
804
14,080
14,100
840
836
833
829
826
823
819
816
812
809
805
14,100
14,120
841
838
834
831
827
824
821
817
814
810
807
14,120
14,140
843
839
836
832
829
825
822
819
815
812
808
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-129
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
14,140
14,160
844
841
837
834
830
827
823
820
817
813
810
14,160
14,180
845
842
839
835
832
828
825
821
818
815
811
14,180
14,200
847
843
840
837
833
830
826
823
819
816
813
14,200
14,220
848
845
841
838
835
831
828
824
821
817
814
14,220
14,240
850
846
843
839
836
833
829
826
822
819
815
14,240
14,260
851
848
844
841
838
834
831
827
824
820
817
14,260
14,280
853
849
846
842
839
836
832
829
825
822
818
14,280
14,300
854
851
847
844
840
837
834
830
827
823
820
14,300
14,320
856
852
849
845
842
838
835
832
828
825
821
14,320
14,340
857
854
850
847
843
840
836
833
830
826
823
14,340
14,360
858
855
852
848
845
841
838
834
831
828
824
14,360
14,380
860
856
853
850
846
843
839
836
832
829
826
14,380
14,400
861
858
854
851
848
844
841
837
834
830
827
14,400
14,420
863
859
856
852
849
846
842
839
835
832
828
14,420
14,440
864
861
857
854
850
847
844
840
837
833
830
14,440
14,460
866
862
859
855
852
848
845
842
838
835
831
14,460
14,480
867
864
860
857
853
850
846
843
840
836
833
14,480
14,500
869
865
862
858
855
851
848
844
841
838
834
14,500
14,520
870
867
863
860
856
853
849
846
842
839
836
14,520
14,540
871
868
865
861
858
854
851
847
844
841
837
14,540
14,560
873
869
866
863
859
856
852
849
845
842
839
14,560
14,580
874
871
867
864
861
857
854
850
847
843
840
14,580
14,600
876
872
869
865
862
859
855
852
848
845
841
14,600
14,620
877
874
870
867
863
860
857
853
850
846
843
14,620
14,640
879
875
872
868
865
861
858
855
851
848
844
14,640
14,660
880
877
873
870
866
863
859
856
853
849
846
14,660
14,680
881
878
875
871
868
864
861
857
854
851
847
14,680
14,700
883
879
876
873
869
866
862
859
855
852
849
14,700
14,720
884
881
877
874
871
867
864
860
857
853
850
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-130
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
14,720
14,740
886
882
879
875
872
869
865
862
858
855
851
14,740
14,760
887
884
880
877
874
870
867
863
860
856
853
14,760
14,780
889
885
882
878
875
872
868
865
861
858
854
14,780
14,800
890
887
883
880
876
873
870
866
863
859
856
14,800
14,820
892
888
885
881
878
874
871
868
864
861
857
14,820
14,840
893
890
886
883
879
876
872
869
866
862
859
14,840
14,860
895
891
888
884
881
877
874
870
867
864
860
14,860
14,880
896
893
889
886
882
879
875
872
868
865
862
14,880
14,900
898
894
890
887
884
880
877
873
870
866
863
14,900
14,920
899
896
892
888
885
882
878
875
871
868
864
14,920
14,940
901
897
893
890
886
883
880
876
873
869
866
14,940
14,960
902
899
895
891
888
884
881
878
874
871
867
14,960
14,980
904
900
897
893
889
886
882
879
876
872
869
14,980
15,000
905
902
898
894
891
887
884
880
877
874
870
15,000
15,020
907
903
900
896
892
889
885
882
878
875
872
15,020
15,040
908
905
901
897
894
890
887
883
880
877
873
15,040
15,060
910
906
903
899
895
892
888
885
881
878
875
15,060
15,080
911
908
904
901
897
893
890
886
883
879
876
15,080
15,100
913
909
906
902
898
895
891
888
884
881
877
15,100
15,120
914
911
907
904
900
896
893
889
886
882
879
15,120
15,140
916
912
909
905
901
898
894
891
887
884
880
15,140
15,160
917
914
910
907
903
899
896
892
889
885
882
15,160
15,180
919
915
912
908
904
901
897
894
890
887
883
15,180
15,200
920
917
913
910
906
902
899
895
892
888
885
15,200
15,220
922
918
915
911
908
904
900
897
893
889
886
15,220
15,240
924
920
916
913
909
905
902
898
895
891
887
15,240
15,260
925
921
918
914
911
907
903
900
896
892
889
15,260
15,280
927
923
919
916
912
908
905
901
898
894
890
15,280
15,300
928
924
921
917
914
910
906
903
899
895
892
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-131
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
15,300
15,320
930
926
922
919
915
911
908
904
901
897
893
15,320
15,340
931
928
924
920
917
913
909
906
902
899
895
15,340
15,360
933
929
925
922
918
915
911
907
904
900
896
15,360
15,380
934
931
927
923
920
916
912
909
905
902
898
15,380
15,400
936
932
928
925
921
918
914
910
907
903
899
15,400
15,420
937
934
930
926
923
919
915
912
908
905
901
15,420
15,440
939
935
931
928
924
921
917
913
910
906
903
15,440
15,460
940
937
933
929
926
922
919
915
911
908
904
15,460
15,480
942
938
935
931
927
924
920
916
913
909
906
15,480
15,500
943
940
936
932
929
925
922
918
914
911
907
15,500
15,520
945
941
938
934
930
927
923
919
916
912
909
15,520
15,540
946
943
939
935
932
928
925
921
917
914
910
15,540
15,560
948
944
941
937
933
930
926
922
919
915
912
15,560
15,580
949
946
942
939
935
931
928
924
920
917
913
15,580
15,600
951
947
944
940
936
933
929
926
922
918
915
15,600
15,620
952
949
945
942
938
934
931
927
923
920
916
15,620
15,640
954
950
947
943
939
936
932
929
925
921
918
15,640
15,660
955
952
948
945
941
937
934
930
926
923
919
15,660
15,680
957
953
950
946
942
939
935
932
928
924
921
15,680
15,700
958
955
951
948
944
940
937
933
930
926
922
15,700
15,720
960
956
953
949
946
942
938
935
931
927
924
15,720
15,740
962
958
954
951
947
943
940
936
933
929
925
15,740
15,760
963
959
956
952
949
945
941
938
934
930
927
15,760
15,780
965
961
957
954
950
946
943
939
936
932
928
15,780
15,800
966
962
959
955
952
948
944
941
937
933
930
15,800
15,820
968
964
960
957
953
949
946
942
939
935
931
15,820
15,840
969
966
962
958
955
951
947
944
940
937
933
15,840
15,860
971
967
963
960
956
953
949
945
942
938
934
15,860
15,880
972
969
965
961
958
954
950
947
943
940
936
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-132
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
15,880
15,900
974
970
966
963
959
956
952
948
945
941
937
15,900
15,920
975
972
968
964
961
957
953
950
946
943
939
15,920
15,940
977
973
969
966
962
959
955
951
948
944
941
15,940
15,960
978
975
971
967
964
960
957
953
949
946
942
15,960
15,980
980
976
973
969
965
962
958
954
951
947
944
15,980
16,000
981
978
974
970
967
963
960
956
952
949
945
16,000
16,020
983
979
976
972
968
965
961
957
954
950
947
16,020
16,040
984
981
977
973
970
966
963
959
955
952
948
16,040
16,060
986
982
979
975
971
968
964
960
957
953
950
16,060
16,080
987
984
980
977
973
969
966
962
958
955
951
16,080
16,100
989
985
982
978
974
971
967
964
960
956
953
16,100
16,120
990
987
983
980
976
972
969
965
961
958
954
16,120
16,140
992
988
985
981
977
974
970
967
963
959
956
16,140
16,160
993
990
986
983
979
975
972
968
964
961
957
16,160
16,180
995
991
988
984
980
977
973
970
966
962
959
16,180
16,200
996
993
989
986
982
978
975
971
968
964
960
16,200
16,220
998
994
991
987
984
980
976
973
969
965
962
16,220
16,240
1,000
996
992
989
985
981
978
974
971
967
963
16,240
16,260
1,001
997
994
990
987
983
979
976
972
968
965
16,260
16,280
1,003
999
995
992
988
984
981
977
974
970
966
16,280
16,300
1,004
1,000
997
993
990
986
982
979
975
971
968
16,300
16,320
1,006
1,002
998
995
991
987
984
980
977
973
969
16,320
16,340
1,007
1,004
1,000
996
993
989
985
982
978
975
971
16,340
16,360
1,009
1,005
1,001
998
994
991
987
983
980
976
972
16,360
16,380
1,010
1,007
1,003
999
996
992
988
985
981
978
974
16,380
16,400
1,012
1,008
1,004
1,001
997
994
990
986
983
979
975
16,400
16,420
1,013
1,010
1,006
1,002
999
995
991
988
984
981
977
16,420
16,440
1,015
1,011
1,007
1,004
1,000
997
993
989
986
982
979
16,440
16,460
1,016
1,013
1,009
1,005
1,002
998
995
991
987
984
980
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-133
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
16,460
16,480
1,018
1,014
1,011
1,007
1,003
1,000
996
992
989
985
982
16,480
16,500
1,019
1,016
1,012
1,008
1,005
1,001
998
994
990
987
983
16,500
16,520
1,021
1,017
1,014
1,010
1,006
1,003
999
995
992
988
985
16,520
16,540
1,022
1,019
1,015
1,011
1,008
1,004
1,001
997
993
990
986
16,540
16,560
1,024
1,020
1,017
1,013
1,009
1,006
1,002
998
995
991
988
16,560
16,580
1,025
1,022
1,018
1,015
1,011
1,007
1,004
1,000
996
993
989
16,580
16,600
1,027
1,023
1,020
1,016
1,012
1,009
1,005
1,002
998
994
991
16,600
16,620
1,028
1,025
1,021
1,018
1,014
1,010
1,007
1,003
999
996
992
16,620
16,640
1,030
1,026
1,023
1,019
1,015
1,012
1,008
1,005
1,001
997
994
16,640
16,660
1,031
1,028
1,024
1,021
1,017
1,013
1,010
1,006
1,002
999
995
16,660
16,680
1,033
1,029
1,026
1,022
1,018
1,015
1,011
1,008
1,004
1,000
997
16,680
16,700
1,034
1,031
1,027
1,024
1,020
1,016
1,013
1,009
1,006
1,002
998
16,700
16,720
1,036
1,032
1,029
1,025
1,022
1,018
1,014
1,011
1,007
1,003
1,000
16,720
16,740
1,038
1,034
1,030
1,027
1,023
1,019
1,016
1,012
1,009
1,005
1,001
16,740
16,760
1,039
1,035
1,032
1,028
1,025
1,021
1,017
1,014
1,010
1,006
1,003
16,760
16,780
1,041
1,037
1,033
1,030
1,026
1,022
1,019
1,015
1,012
1,008
1,004
16,780
16,800
1,042
1,038
1,035
1,031
1,028
1,024
1,020
1,017
1,013
1,009
1,006
16,800
16,820
1,044
1,040
1,036
1,033
1,029
1,025
1,022
1,018
1,015
1,011
1,007
16,820
16,840
1,045
1,042
1,038
1,034
1,031
1,027
1,023
1,020
1,016
1,013
1,009
16,840
16,860
1,047
1,043
1,039
1,036
1,032
1,029
1,025
1,021
1,018
1,014
1,010
16,860
16,880
1,048
1,045
1,041
1,037
1,034
1,030
1,026
1,023
1,019
1,016
1,012
16,880
16,900
1,050
1,046
1,042
1,039
1,035
1,032
1,028
1,024
1,021
1,017
1,013
16,900
16,920
1,051
1,048
1,044
1,040
1,037
1,033
1,029
1,026
1,022
1,019
1,015
16,920
16,940
1,053
1,049
1,045
1,042
1,038
1,035
1,031
1,027
1,024
1,020
1,017
16,940
16,960
1,054
1,051
1,047
1,043
1,040
1,036
1,033
1,029
1,025
1,022
1,018
16,960
16,980
1,056
1,052
1,049
1,045
1,041
1,038
1,034
1,030
1,027
1,023
1,020
16,980
17,000
1,057
1,054
1,050
1,046
1,043
1,039
1,036
1,032
1,028
1,025
1,021
17,000
17,020
1,059
1,055
1,052
1,048
1,044
1,041
1,037
1,033
1,030
1,026
1,023
17,020
17,040
1,060
1,057
1,053
1,049
1,046
1,042
1,039
1,035
1,031
1,028
1,024
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-134
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
17,040
17,060
1,062
1,058
1,055
1,051
1,047
1,044
1,040
1,036
1,033
1,029
1,026
17,060
17,080
1,063
1,060
1,056
1,053
1,049
1,045
1,042
1,038
1,034
1,031
1,027
17,080
17,100
1,065
1,061
1,058
1,054
1,050
1,047
1,043
1,040
1,036
1,032
1,029
17,100
17,120
1,066
1,063
1,059
1,056
1,052
1,048
1,045
1,041
1,037
1,034
1,030
17,120
17,140
1,068
1,064
1,061
1,057
1,053
1,050
1,046
1,043
1,039
1,035
1,032
17,140
17,160
1,069
1,066
1,062
1,059
1,055
1,051
1,048
1,044
1,040
1,037
1,033
17,160
17,180
1,071
1,067
1,064
1,060
1,056
1,053
1,049
1,046
1,042
1,038
1,035
17,180
17,200
1,072
1,069
1,065
1,062
1,058
1,054
1,051
1,047
1,044
1,040
1,036
17,200
17,220
1,074
1,070
1,067
1,063
1,060
1,056
1,052
1,049
1,045
1,041
1,038
17,220
17,240
1,076
1,072
1,068
1,065
1,061
1,057
1,054
1,050
1,047
1,043
1,039
17,240
17,260
1,077
1,073
1,070
1,066
1,063
1,059
1,055
1,052
1,048
1,044
1,041
17,260
17,280
1,079
1,075
1,071
1,068
1,064
1,060
1,057
1,053
1,050
1,046
1,042
17,280
17,300
1,080
1,076
1,073
1,069
1,066
1,062
1,058
1,055
1,051
1,047
1,044
17,300
17,320
1,082
1,078
1,074
1,071
1,067
1,063
1,060
1,056
1,053
1,049
1,045
17,320
17,340
1,083
1,080
1,076
1,072
1,069
1,065
1,061
1,058
1,054
1,051
1,047
17,340
17,360
1,085
1,081
1,077
1,074
1,070
1,067
1,063
1,059
1,056
1,052
1,048
17,360
17,380
1,086
1,083
1,079
1,075
1,072
1,068
1,064
1,061
1,057
1,054
1,050
17,380
17,400
1,088
1,084
1,080
1,077
1,073
1,070
1,066
1,062
1,059
1,055
1,051
17,400
17,420
1,089
1,086
1,082
1,078
1,075
1,071
1,067
1,064
1,060
1,057
1,053
17,420
17,440
1,091
1,087
1,083
1,080
1,076
1,073
1,069
1,065
1,062
1,058
1,055
17,440
17,460
1,092
1,089
1,085
1,081
1,078
1,074
1,071
1,067
1,063
1,060
1,056
17,460
17,480
1,094
1,090
1,087
1,083
1,079
1,076
1,072
1,068
1,065
1,061
1,058
17,480
17,500
1,095
1,092
1,088
1,084
1,081
1,077
1,074
1,070
1,066
1,063
1,059
17,500
17,520
1,097
1,093
1,090
1,086
1,082
1,079
1,075
1,071
1,068
1,064
1,061
17,520
17,540
1,098
1,095
1,091
1,087
1,084
1,080
1,077
1,073
1,069
1,066
1,062
17,540
17,560
1,100
1,096
1,093
1,089
1,085
1,082
1,078
1,074
1,071
1,067
1,064
17,560
17,580
1,101
1,098
1,094
1,091
1,087
1,083
1,080
1,076
1,072
1,069
1,065
17,580
17,600
1,103
1,099
1,096
1,092
1,088
1,085
1,081
1,078
1,074
1,070
1,067
17,600
17,620
1,104
1,101
1,097
1,094
1,090
1,086
1,083
1,079
1,075
1,072
1,068
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-135
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
17,620
17,640
1,106
1,102
1,099
1,095
1,091
1,088
1,084
1,081
1,077
1,073
1,070
17,640
17,660
1,107
1,104
1,100
1,097
1,093
1,089
1,086
1,082
1,078
1,075
1,071
17,660
17,680
1,109
1,105
1,102
1,098
1,094
1,091
1,087
1,084
1,080
1,076
1,073
17,680
17,700
1,110
1,107
1,103
1,100
1,096
1,092
1,089
1,085
1,082
1,078
1,074
17,700
17,720
1,112
1,108
1,105
1,101
1,098
1,094
1,090
1,087
1,083
1,079
1,076
17,720
17,740
1,114
1,110
1,106
1,103
1,099
1,095
1,092
1,088
1,085
1,081
1,077
17,740
17,760
1,115
1,111
1,108
1,104
1,101
1,097
1,093
1,090
1,086
1,082
1,079
17,760
17,780
1,117
1,113
1,109
1,106
1,102
1,098
1,095
1,091
1,088
1,084
1,080
17,780
17,800
1,118
1,114
1,111
1,107
1,104
1,100
1,096
1,093
1,089
1,085
1,082
17,800
17,820
1,120
1,116
1,112
1,109
1,105
1,101
1,098
1,094
1,091
1,087
1,083
17,820
17,840
1,121
1,118
1,114
1,110
1,107
1,103
1,099
1,096
1,092
1,089
1,085
17,840
17,860
1,123
1,119
1,115
1,112
1,108
1,105
1,101
1,097
1,094
1,090
1,086
17,860
17,880
1,124
1,121
1,117
1,113
1,110
1,106
1,102
1,099
1,095
1,092
1,088
17,880
17,900
1,126
1,122
1,118
1,115
1,111
1,108
1,104
1,100
1,097
1,093
1,089
17,900
17,920
1,127
1,124
1,120
1,116
1,113
1,109
1,105
1,102
1,098
1,095
1,091
17,920
17,940
1,129
1,125
1,121
1,118
1,114
1,111
1,107
1,103
1,100
1,096
1,093
17,940
17,960
1,130
1,127
1,123
1,119
1,116
1,112
1,109
1,105
1,101
1,098
1,094
17,960
17,980
1,132
1,128
1,125
1,121
1,117
1,114
1,110
1,106
1,103
1,099
1,096
17,980
18,000
1,133
1,130
1,126
1,122
1,119
1,115
1,112
1,108
1,104
1,101
1,097
18,000
18,020
1,135
1,131
1,128
1,124
1,120
1,117
1,113
1,109
1,106
1,102
1,099
18,020
18,040
1,136
1,133
1,129
1,125
1,122
1,118
1,115
1,111
1,107
1,104
1,100
18,040
18,060
1,138
1,134
1,131
1,127
1,123
1,120
1,116
1,112
1,109
1,105
1,102
18,060
18,080
1,139
1,136
1,132
1,129
1,125
1,121
1,118
1,114
1,110
1,107
1,103
18,080
18,100
1,141
1,137
1,134
1,130
1,126
1,123
1,119
1,116
1,112
1,108
1,105
18,100
18,120
1,142
1,139
1,135
1,132
1,128
1,124
1,121
1,117
1,113
1,110
1,106
18,120
18,140
1,144
1,140
1,137
1,133
1,129
1,126
1,122
1,119
1,115
1,111
1,108
18,140
18,160
1,145
1,142
1,138
1,135
1,131
1,127
1,124
1,120
1,116
1,113
1,109
18,160
18,180
1,147
1,143
1,140
1,136
1,132
1,129
1,125
1,122
1,118
1,114
1,111
18,180
18,200
1,148
1,145
1,141
1,138
1,134
1,130
1,127
1,123
1,120
1,116
1,112
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-136
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
18,200
18,220
1,150
1,146
1,143
1,139
1,136
1,132
1,128
1,125
1,121
1,117
1,114
18,220
18,240
1,152
1,148
1,144
1,141
1,137
1,133
1,130
1,126
1,123
1,119
1,115
18,240
18,260
1,153
1,149
1,146
1,142
1,139
1,135
1,131
1,128
1,124
1,120
1,117
18,260
18,280
1,155
1,151
1,147
1,144
1,140
1,136
1,133
1,129
1,126
1,122
1,118
18,280
18,300
1,156
1,152
1,149
1,145
1,142
1,138
1,134
1,131
1,127
1,123
1,120
18,300
18,320
1,158
1,154
1,150
1,147
1,143
1,139
1,136
1,132
1,129
1,125
1,121
18,320
18,340
1,159
1,156
1,152
1,148
1,145
1,141
1,137
1,134
1,130
1,127
1,123
18,340
18,360
1,161
1,157
1,153
1,150
1,146
1,143
1,139
1,135
1,132
1,128
1,124
18,360
18,380
1,162
1,159
1,155
1,151
1,148
1,144
1,140
1,137
1,133
1,130
1,126
18,380
18,400
1,164
1,160
1,156
1,153
1,149
1,146
1,142
1,138
1,135
1,131
1,127
18,400
18,420
1,165
1,162
1,158
1,154
1,151
1,147
1,143
1,140
1,136
1,133
1,129
18,420
18,440
1,167
1,163
1,159
1,156
1,152
1,149
1,145
1,141
1,138
1,134
1,131
18,440
18,460
1,168
1,165
1,161
1,157
1,154
1,150
1,147
1,143
1,139
1,136
1,132
18,460
18,480
1,170
1,166
1,163
1,159
1,155
1,152
1,148
1,144
1,141
1,137
1,134
18,480
18,500
1,171
1,168
1,164
1,160
1,157
1,153
1,150
1,146
1,142
1,139
1,135
18,500
18,520
1,173
1,169
1,166
1,162
1,158
1,155
1,151
1,147
1,144
1,140
1,137
18,520
18,540
1,174
1,171
1,167
1,163
1,160
1,156
1,153
1,149
1,145
1,142
1,138
18,540
18,560
1,176
1,172
1,169
1,165
1,161
1,158
1,154
1,150
1,147
1,143
1,140
18,560
18,580
1,177
1,174
1,170
1,167
1,163
1,159
1,156
1,152
1,148
1,145
1,141
18,580
18,600
1,179
1,175
1,172
1,168
1,164
1,161
1,157
1,154
1,150
1,146
1,143
18,600
18,620
1,180
1,177
1,173
1,170
1,166
1,162
1,159
1,155
1,151
1,148
1,144
18,620
18,640
1,182
1,178
1,175
1,171
1,167
1,164
1,160
1,157
1,153
1,149
1,146
18,640
18,660
1,183
1,180
1,176
1,173
1,169
1,165
1,162
1,158
1,154
1,151
1,147
18,660
18,680
1,185
1,181
1,178
1,174
1,170
1,167
1,163
1,160
1,156
1,152
1,149
18,680
18,700
1,186
1,183
1,179
1,176
1,172
1,168
1,165
1,161
1,158
1,154
1,150
18,700
18,720
1,188
1,184
1,181
1,177
1,174
1,170
1,166
1,163
1,159
1,155
1,152
18,720
18,740
1,190
1,186
1,182
1,179
1,175
1,171
1,168
1,164
1,161
1,157
1,153
18,740
18,760
1,191
1,187
1,184
1,180
1,177
1,173
1,169
1,166
1,162
1,158
1,155
18,760
18,780
1,193
1,189
1,185
1,182
1,178
1,174
1,171
1,167
1,164
1,160
1,156
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-137
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
18,780
18,800
1,194
1,190
1,187
1,183
1,180
1,176
1,172
1,169
1,165
1,161
1,158
18,800
18,820
1,196
1,192
1,188
1,185
1,181
1,177
1,174
1,170
1,167
1,163
1,159
18,820
18,840
1,197
1,194
1,190
1,186
1,183
1,179
1,175
1,172
1,168
1,165
1,161
18,840
18,860
1,199
1,195
1,191
1,188
1,184
1,181
1,177
1,173
1,170
1,166
1,162
18,860
18,880
1,200
1,197
1,193
1,189
1,186
1,182
1,178
1,175
1,171
1,168
1,164
18,880
18,900
1,202
1,198
1,194
1,191
1,187
1,184
1,180
1,176
1,173
1,169
1,165
18,900
18,920
1,203
1,200
1,196
1,192
1,189
1,185
1,181
1,178
1,174
1,171
1,167
18,920
18,940
1,205
1,201
1,197
1,194
1,190
1,187
1,183
1,179
1,176
1,172
1,169
18,940
18,960
1,206
1,203
1,199
1,195
1,192
1,188
1,185
1,181
1,177
1,174
1,170
18,960
18,980
1,208
1,204
1,201
1,197
1,193
1,190
1,186
1,182
1,179
1,175
1,172
18,980
19,000
1,209
1,206
1,202
1,198
1,195
1,191
1,188
1,184
1,180
1,177
1,173
19,000
19,020
1,211
1,207
1,204
1,200
1,196
1,193
1,189
1,185
1,182
1,178
1,175
19,020
19,040
1,213
1,209
1,205
1,201
1,198
1,194
1,191
1,187
1,183
1,180
1,176
19,040
19,060
1,214
1,210
1,207
1,203
1,199
1,196
1,192
1,188
1,185
1,181
1,178
19,060
19,080
1,216
1,212
1,208
1,205
1,201
1,197
1,194
1,190
1,186
1,183
1,179
19,080
19,100
1,217
1,214
1,210
1,206
1,202
1,199
1,195
1,192
1,188
1,184
1,181
19,100
19,120
1,219
1,215
1,211
1,208
1,204
1,200
1,197
1,193
1,189
1,186
1,182
19,120
19,140
1,220
1,217
1,213
1,209
1,205
1,202
1,198
1,195
1,191
1,187
1,184
19,140
19,160
1,222
1,218
1,214
1,211
1,207
1,203
1,200
1,196
1,192
1,189
1,185
19,160
19,180
1,224
1,220
1,216
1,212
1,209
1,205
1,201
1,198
1,194
1,190
1,187
19,180
19,200
1,225
1,221
1,218
1,214
1,210
1,206
1,203
1,199
1,196
1,192
1,188
19,200
19,220
1,227
1,223
1,219
1,215
1,212
1,208
1,204
1,201
1,197
1,193
1,190
19,220
19,240
1,228
1,225
1,221
1,217
1,213
1,210
1,206
1,202
1,199
1,195
1,191
19,240
19,260
1,230
1,226
1,222
1,219
1,215
1,211
1,207
1,204
1,200
1,196
1,193
19,260
19,280
1,231
1,228
1,224
1,220
1,216
1,213
1,209
1,205
1,202
1,198
1,194
19,280
19,300
1,233
1,229
1,226
1,222
1,218
1,214
1,210
1,207
1,203
1,199
1,196
19,300
19,320
1,235
1,231
1,227
1,223
1,220
1,216
1,212
1,208
1,205
1,201
1,197
19,320
19,340
1,236
1,232
1,229
1,225
1,221
1,217
1,214
1,210
1,206
1,203
1,199
19,340
19,360
1,238
1,234
1,230
1,227
1,223
1,219
1,215
1,211
1,208
1,204
1,200
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-138
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
19,360
19,380
1,239
1,236
1,232
1,228
1,224
1,221
1,217
1,213
1,209
1,206
1,202
19,380
19,400
1,241
1,237
1,233
1,230
1,226
1,222
1,218
1,215
1,211
1,207
1,203
19,400
19,420
1,243
1,239
1,235
1,231
1,227
1,224
1,220
1,216
1,212
1,209
1,205
19,420
19,440
1,244
1,240
1,237
1,233
1,229
1,225
1,222
1,218
1,214
1,210
1,207
19,440
19,460
1,246
1,242
1,238
1,234
1,231
1,227
1,223
1,219
1,216
1,212
1,208
19,460
19,480
1,247
1,244
1,240
1,236
1,232
1,228
1,225
1,221
1,217
1,213
1,210
19,480
19,500
1,249
1,245
1,241
1,238
1,234
1,230
1,226
1,223
1,219
1,215
1,211
19,500
19,520
1,250
1,247
1,243
1,239
1,235
1,232
1,228
1,224
1,220
1,217
1,213
19,520
19,540
1,252
1,248
1,245
1,241
1,237
1,233
1,229
1,226
1,222
1,218
1,214
19,540
19,560
1,254
1,250
1,246
1,242
1,239
1,235
1,231
1,227
1,223
1,220
1,216
19,560
19,580
1,255
1,251
1,248
1,244
1,240
1,236
1,233
1,229
1,225
1,221
1,218
19,580
19,600
1,257
1,253
1,249
1,245
1,242
1,238
1,234
1,230
1,227
1,223
1,219
19,600
19,620
1,258
1,255
1,251
1,247
1,243
1,240
1,236
1,232
1,228
1,224
1,221
19,620
19,640
1,260
1,256
1,252
1,249
1,245
1,241
1,237
1,234
1,230
1,226
1,222
19,640
19,660
1,262
1,258
1,254
1,250
1,246
1,243
1,239
1,235
1,231
1,228
1,224
19,660
19,680
1,263
1,259
1,256
1,252
1,248
1,244
1,240
1,237
1,233
1,229
1,225
19,680
19,700
1,265
1,261
1,257
1,253
1,250
1,246
1,242
1,238
1,235
1,231
1,227
19,700
19,720
1,266
1,262
1,259
1,255
1,251
1,247
1,244
1,240
1,236
1,232
1,229
19,720
19,740
1,268
1,264
1,260
1,257
1,253
1,249
1,245
1,241
1,238
1,234
1,230
19,740
19,760
1,269
1,266
1,262
1,258
1,254
1,251
1,247
1,243
1,239
1,236
1,232
19,760
19,780
1,271
1,267
1,263
1,260
1,256
1,252
1,248
1,245
1,241
1,237
1,233
19,780
19,800
1,273
1,269
1,265
1,261
1,258
1,254
1,250
1,246
1,242
1,239
1,235
19,800
19,820
1,274
1,270
1,267
1,263
1,259
1,255
1,252
1,248
1,244
1,240
1,236
19,820
19,840
1,276
1,272
1,268
1,264
1,261
1,257
1,253
1,249
1,246
1,242
1,238
19,840
19,860
1,277
1,274
1,270
1,266
1,262
1,258
1,255
1,251
1,247
1,243
1,240
19,860
19,880
1,279
1,275
1,271
1,268
1,264
1,260
1,256
1,253
1,249
1,245
1,241
19,880
19,900
1,280
1,277
1,273
1,269
1,265
1,262
1,258
1,254
1,250
1,247
1,243
19,900
19,920
1,282
1,278
1,275
1,271
1,267
1,263
1,259
1,256
1,252
1,248
1,244
19,920
19,940
1,284
1,280
1,276
1,272
1,269
1,265
1,261
1,257
1,254
1,250
1,246
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-139
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
19,940
19,960
1,285
1,281
1,278
1,274
1,270
1,266
1,263
1,259
1,255
1,251
1,248
19,960
19,980
1,287
1,283
1,279
1,275
1,272
1,268
1,264
1,260
1,257
1,253
1,249
19,980
20,000
1,288
1,285
1,281
1,277
1,273
1,270
1,266
1,262
1,258
1,254
1,251
20,000 & over
1,289
1,285
1,282
1,278
1,274
1,270
1,267
1,263
1,259
1,255
1,252
7.9% of excess over $20,000 plus
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-140
0
1
2
3
4
5
6
7
8
9
10
or more
0
460
0
0
0
0
0
0
0
0
0
0
0
460
480
1
0
0
0
0
0
0
0
0
0
0
480
500
1
0
0
0
0
0
0
0
0
0
0
500
520
1
0
0
0
0
0
0
0
0
0
0
520
540
1
0
0
0
0
0
0
0
0
0
0
540
560
2
0
0
0
0
0
0
0
0
0
0
560
580
2
1
0
0
0
0
0
0
0
0
0
580
600
2
1
0
0
0
0
0
0
0
0
0
600
620
3
1
0
0
0
0
0
0
0
0
0
620
640
3
2
0
0
0
0
0
0
0
0
0
640
660
3
2
0
0
0
0
0
0
0
0
0
660
680
3
2
1
0
0
0
0
0
0
0
0
680
700
4
2
1
0
0
0
0
0
0
0
0
700
720
4
3
1
0
0
0
0
0
0
0
0
720
740
4
3
2
0
0
0
0
0
0
0
0
740
760
5
3
2
1
0
0
0
0
0
0
0
760
780
5
3
2
1
0
0
0
0
0
0
0
780
800
5
4
2
1
0
0
0
0
0
0
0
800
820
5
4
3
1
0
0
0
0
0
0
0
820
840
6
4
3
2
0
0
0
0
0
0
0
840
860
6
5
3
2
1
0
0
0
0
0
0
860
880
6
5
4
2
1
0
0
0
0
0
0
880
900
7
5
4
3
1
0
0
0
0
0
0
900
920
7
5
4
3
1
0
0
0
0
0
0
920
940
7
6
4
3
2
0
0
0
0
0
0
940
960
7
6
5
3
2
1
0
0
0
0
0
960
980
8
6
5
4
2
1
0
0
0
0
0
980
1,000
8
7
5
4
3
1
0
0
0
0
0
1,000
1,020
8
7
6
4
3
2
0
0
0
0
0
Monthly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-141
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
1,020
1,040
8
7
6
4
3
2
0
0
0
0
0
1,040
1,060
9
7
6
5
3
2
1
0
0
0
0
1,060
1,080
9
8
6
5
4
2
1
0
0
0
0
1,080
1,100
9
8
7
5
4
3
1
0
0
0
0
1,100
1,120
10
8
7
6
4
3
2
0
0
0
0
1,120
1,140
10
9
7
6
5
3
2
1
0
0
0
1,140
1,160
10
9
7
6
5
3
2
1
0
0
0
1,160
1,180
10
9
8
6
5
4
2
1
0
0
0
1,180
1,200
11
9
8
7
5
4
3
1
0
0
0
1,200
1,220
11
10
8
7
6
4
3
2
0
0
0
1,220
1,240
11
10
9
7
6
5
3
2
1
0
0
1,240
1,260
12
10
9
8
6
5
4
2
1
0
0
1,260
1,280
12
10
9
8
6
5
4
2
1
0
0
1,280
1,300
12
11
9
8
7
5
4
3
1
0
0
1,300
1,320
12
11
10
8
7
6
4
3
2
0
0
1,320
1,340
13
11
10
9
7
6
5
3
2
1
0
1,340
1,360
13
12
10
9
8
6
5
4
2
1
0
1,360
1,380
13
12
11
9
8
7
5
4
3
1
0
1,380
1,400
14
12
11
10
8
7
6
4
3
1
0
1,400
1,420
14
12
11
10
8
7
6
4
3
2
0
1,420
1,440
14
13
11
10
9
7
6
5
3
2
1
1,440
1,460
14
13
12
10
9
8
6
5
4
2
1
1,460
1,480
15
13
12
11
9
8
7
5
4
3
1
1,480
1,500
15
14
12
11
10
8
7
6
4
3
2
1,500
1,520
15
14
13
11
10
9
7
6
5
3
2
1,520
1,540
15
14
13
11
10
9
7
6
5
3
2
1,540
1,560
16
14
13
12
10
9
8
6
5
4
2
1,560
1,580
16
15
13
12
11
9
8
7
5
4
3
1,580
1,600
16
15
14
12
11
10
8
7
6
4
3
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-142
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
1,600
1,620
17
15
14
13
11
10
9
7
6
5
3
1,620
1,640
17
16
14
13
12
10
9
8
6
5
4
1,640
1,660
17
16
14
13
12
10
9
8
6
5
4
1,660
1,680
17
16
15
13
12
11
9
8
7
5
4
1,680
1,700
18
16
15
14
12
11
10
8
7
6
4
1,700
1,720
18
17
15
14
13
11
10
9
7
6
5
1,720
1,740
18
17
16
14
13
12
10
9
8
6
5
1,740
1,760
19
17
16
15
13
12
11
9
8
7
5
1,760
1,780
19
17
16
15
13
12
11
9
8
7
5
1,780
1,800
19
18
16
15
14
12
11
10
8
7
6
1,800
1,820
19
18
17
15
14
13
11
10
9
7
6
1,820
1,840
20
18
17
16
14
13
12
10
9
8
6
1,840
1,860
20
19
17
16
15
13
12
11
9
8
7
1,860
1,880
20
19
18
16
15
14
12
11
10
8
7
1,880
1,900
21
19
18
17
15
14
13
11
10
8
7
1,900
1,920
21
19
18
17
15
14
13
11
10
9
7
1,920
1,940
21
20
18
17
16
14
13
12
10
9
8
1,940
1,960
21
20
19
17
16
15
13
12
11
9
8
1,960
1,980
22
20
19
18
16
15
14
12
11
10
8
1,980
2,000
22
21
19
18
17
15
14
13
11
10
9
2,000
2,020
22
21
20
18
17
16
14
13
12
10
9
2,020
2,040
23
21
20
18
17
16
14
13
12
10
9
2,040
2,060
23
21
20
19
17
16
15
13
12
11
9
2,060
2,080
24
22
20
19
18
16
15
14
12
11
10
2,080
2,100
24
22
21
19
18
17
15
14
13
11
10
2,100
2,120
25
22
21
20
18
17
16
14
13
12
10
2,120
2,140
26
23
21
20
19
17
16
15
13
12
11
2,140
2,160
26
23
21
20
19
17
16
15
13
12
11
2,160
2,180
27
24
22
20
19
18
16
15
14
12
11
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-143
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
2,180
2,200
28
25
22
21
19
18
17
15
14
13
11
2,200
2,220
28
25
22
21
20
18
17
16
14
13
12
2,220
2,240
29
26
23
21
20
19
17
16
15
13
12
2,240
2,260
30
27
23
22
20
19
18
16
15
14
12
2,260
2,280
30
27
24
22
20
19
18
16
15
14
12
2,280
2,300
31
28
25
22
21
19
18
17
15
14
13
2,300
2,320
32
28
25
22
21
20
18
17
16
14
13
2,320
2,340
32
29
26
23
21
20
19
17
16
15
13
2,340
2,360
33
30
27
24
22
20
19
18
16
15
14
2,360
2,380
33
30
27
24
22
21
19
18
17
15
14
2,380
2,400
34
31
28
25
22
21
20
18
17
15
14
2,400
2,420
35
32
29
26
23
21
20
18
17
16
14
2,420
2,440
35
32
29
26
23
21
20
19
17
16
15
2,440
2,460
37
33
30
27
24
22
20
19
18
16
15
2,460
2,480
38
34
31
27
24
22
21
19
18
17
15
2,480
2,500
39
34
31
28
25
22
21
20
18
17
16
2,500
2,520
40
35
32
29
26
23
21
20
19
17
16
2,520
2,540
41
36
32
29
26
23
21
20
19
17
16
2,540
2,560
42
37
33
30
27
24
22
20
19
18
16
2,560
2,580
43
38
34
31
28
25
22
21
19
18
17
2,580
2,600
44
39
34
31
28
25
22
21
20
18
17
2,600
2,620
45
40
35
32
29
26
23
21
20
19
17
2,620
2,640
46
41
36
33
30
27
23
22
20
19
18
2,640
2,660
48
42
37
33
30
27
24
22
20
19
18
2,660
2,680
49
43
38
34
31
28
25
22
21
19
18
2,680
2,700
50
45
39
35
31
28
25
22
21
20
18
2,700
2,720
51
46
40
35
32
29
26
23
21
20
19
2,720
2,740
52
47
41
36
33
30
27
24
22
20
19
2,740
2,760
53
48
43
37
33
30
27
24
22
21
19
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-144
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
2,760
2,780
54
49
44
38
34
31
28
25
22
21
19
2,780
2,800
55
50
45
40
35
32
29
26
22
21
20
2,800
2,820
56
51
46
41
35
32
29
26
23
21
20
2,820
2,840
57
52
47
42
37
33
30
27
24
22
20
2,840
2,860
59
53
48
43
38
34
30
27
24
22
21
2,860
2,880
60
54
49
44
39
34
31
28
25
22
21
2,880
2,900
61
56
50
45
40
35
32
29
26
23
21
2,900
2,920
62
57
51
46
41
36
32
29
26
23
21
2,920
2,940
63
58
52
47
42
37
33
30
27
24
22
2,940
2,960
64
59
54
48
43
38
34
31
28
25
22
2,960
2,980
65
60
55
49
44
39
34
31
28
25
22
2,980
3,000
66
61
56
51
45
40
35
32
29
26
23
3,000
3,020
67
62
57
52
46
41
36
33
30
26
23
3,020
3,040
68
63
58
53
48
42
37
33
30
27
24
3,040
3,060
70
64
59
54
49
43
38
34
31
28
25
3,060
3,080
71
65
60
55
50
44
39
34
31
28
25
3,080
3,100
72
67
61
56
51
46
40
35
32
29
26
3,100
3,120
73
68
62
57
52
47
41
36
33
30
27
3,120
3,140
74
69
63
58
53
48
43
37
33
30
27
3,140
3,160
75
70
65
59
54
49
44
38
34
31
28
3,160
3,180
76
71
66
60
55
50
45
39
35
32
29
3,180
3,200
77
72
67
62
56
51
46
41
35
32
29
3,200
3,220
78
73
68
63
57
52
47
42
36
33
30
3,220
3,240
79
74
69
64
59
53
48
43
38
34
30
3,240
3,260
81
75
70
65
60
54
49
44
39
34
31
3,260
3,280
82
76
71
66
61
55
50
45
40
35
32
3,280
3,300
83
78
72
67
62
57
51
46
41
36
32
3,300
3,320
84
79
73
68
63
58
52
47
42
37
33
3,320
3,340
85
80
74
69
64
59
54
48
43
38
34
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-145
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
3,340
3,360
86
81
76
70
65
60
55
49
44
39
34
3,360
3,380
87
82
77
71
66
61
56
50
45
40
35
3,380
3,400
88
83
78
73
67
62
57
52
46
41
36
3,400
3,420
89
84
79
74
68
63
58
53
47
42
37
3,420
3,440
91
85
80
75
70
64
59
54
49
43
38
3,440
3,460
92
86
81
76
71
65
60
55
50
44
39
3,460
3,480
93
87
82
77
72
66
61
56
51
45
40
3,480
3,500
94
89
83
78
73
68
62
57
52
47
41
3,500
3,520
96
90
84
79
74
69
63
58
53
48
42
3,520
3,540
97
91
85
80
75
70
65
59
54
49
44
3,540
3,560
98
92
87
81
76
71
66
60
55
50
45
3,560
3,580
99
93
88
82
77
72
67
61
56
51
46
3,580
3,600
101
95
89
84
78
73
68
63
57
52
47
3,600
3,620
102
96
90
85
79
74
69
64
58
53
48
3,620
3,640
103
97
91
86
81
75
70
65
60
54
49
3,640
3,660
105
98
92
87
82
76
71
66
61
55
50
3,660
3,680
106
100
94
88
83
77
72
67
62
56
51
3,680
3,700
107
101
95
89
84
79
73
68
63
58
52
3,700
3,720
108
102
96
90
85
80
74
69
64
59
53
3,720
3,740
110
104
98
91
86
81
76
70
65
60
55
3,740
3,760
111
105
99
93
87
82
77
71
66
61
56
3,760
3,780
112
106
100
94
88
83
78
72
67
62
57
3,780
3,800
114
107
101
95
89
84
79
74
68
63
58
3,800
3,820
115
109
103
97
90
85
80
75
69
64
59
3,820
3,840
116
110
104
98
92
86
81
76
71
65
60
3,840
3,860
117
111
105
99
93
87
82
77
72
66
61
3,860
3,880
119
113
106
100
94
88
83
78
73
67
62
3,880
3,900
120
114
108
102
96
90
84
79
74
69
63
3,900
3,920
121
115
109
103
97
91
85
80
75
70
64
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-146
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
3,920
3,940
123
116
110
104
98
92
87
81
76
71
66
3,940
3,960
124
118
112
105
99
93
88
82
77
72
67
3,960
3,980
125
119
113
107
101
95
89
83
78
73
68
3,980
4,000
126
120
114
108
102
96
90
85
79
74
69
4,000
4,020
128
122
115
109
103
97
91
86
80
75
70
4,020
4,040
129
123
117
111
105
98
92
87
82
76
71
4,040
4,060
130
124
118
112
106
100
94
88
83
77
72
4,060
4,080
131
125
119
113
107
101
95
89
84
78
73
4,080
4,100
133
127
121
114
108
102
96
90
85
80
74
4,100
4,120
134
128
122
116
110
104
97
91
86
81
75
4,120
4,140
135
129
123
117
111
105
99
93
87
82
77
4,140
4,160
137
130
124
118
112
106
100
94
88
83
78
4,160
4,180
138
132
126
120
113
107
101
95
89
84
79
4,180
4,200
139
133
127
121
115
109
103
96
90
85
80
4,200
4,220
140
134
128
122
116
110
104
98
92
86
81
4,220
4,240
142
136
130
123
117
111
105
99
93
87
82
4,240
4,260
143
137
131
125
119
112
106
100
94
88
83
4,260
4,280
144
138
132
126
120
114
108
102
95
89
84
4,280
4,300
146
139
133
127
121
115
109
103
97
91
85
4,300
4,320
147
141
135
129
122
116
110
104
98
92
86
4,320
4,340
148
142
136
130
124
118
112
105
99
93
88
4,340
4,360
149
143
137
131
125
119
113
107
101
94
89
4,360
4,380
151
145
138
132
126
120
114
108
102
96
90
4,380
4,400
152
146
140
134
128
121
115
109
103
97
91
4,400
4,420
153
147
141
135
129
123
117
111
104
98
92
4,420
4,440
155
148
142
136
130
124
118
112
106
100
94
4,440
4,460
156
150
144
137
131
125
119
113
107
101
95
4,460
4,480
157
151
145
139
133
127
120
114
108
102
96
4,480
4,500
159
152
146
140
134
128
122
116
110
103
97
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-147
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
4,500
4,520
160
154
147
141
135
129
123
117
111
105
99
4,520
4,540
161
155
149
143
137
130
124
118
112
106
100
4,540
4,560
163
156
150
144
138
132
126
119
113
107
101
4,560
4,580
164
158
151
145
139
133
127
121
115
109
102
4,580
4,600
165
159
153
146
140
134
128
122
116
110
104
4,600
4,620
167
160
154
148
142
136
129
123
117
111
105
4,620
4,640
168
162
155
149
143
137
131
125
119
112
106
4,640
4,660
170
163
157
150
144
138
132
126
120
114
108
4,660
4,680
171
164
158
152
145
139
133
127
121
115
109
4,680
4,700
172
166
159
153
147
141
135
128
122
116
110
4,700
4,720
174
167
161
154
148
142
136
130
124
118
111
4,720
4,740
175
168
162
155
149
143
137
131
125
119
113
4,740
4,760
176
170
163
157
151
144
138
132
126
120
114
4,760
4,780
178
171
165
158
152
146
140
134
127
121
115
4,780
4,800
179
173
166
160
153
147
141
135
129
123
117
4,800
4,820
180
174
167
161
154
148
142
136
130
124
118
4,820
4,840
182
175
169
162
156
150
144
137
131
125
119
4,840
4,860
183
177
170
164
157
151
145
139
133
126
120
4,860
4,880
184
178
171
165
159
152
146
140
134
128
122
4,880
4,900
186
179
173
166
160
153
147
141
135
129
123
4,900
4,920
187
181
174
168
161
155
149
143
136
130
124
4,920
4,940
189
182
176
169
163
156
150
144
138
132
126
4,940
4,960
190
183
177
170
164
157
151
145
139
133
127
4,960
4,980
191
185
178
172
165
159
152
146
140
134
128
4,980
5,000
193
186
180
173
167
160
154
148
142
135
129
5,000
5,020
194
187
181
175
168
162
155
149
143
137
131
5,020
5,040
195
189
182
176
169
163
156
150
144
138
132
5,040
5,060
197
190
184
177
171
164
158
151
145
139
133
5,060
5,080
198
192
185
179
172
166
159
153
147
141
134
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-148
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
5,080
5,100
199
193
186
180
173
167
161
154
148
142
136
5,100
5,120
201
194
188
181
175
168
162
155
149
143
137
5,120
5,140
202
196
189
183
176
170
163
157
151
144
138
5,140
5,160
204
197
191
184
178
171
165
158
152
146
140
5,160
5,180
205
198
192
185
179
172
166
159
153
147
141
5,180
5,200
206
200
193
187
180
174
167
161
154
148
142
5,200
5,220
208
201
195
188
182
175
169
162
156
150
143
5,220
5,240
209
202
196
189
183
177
170
164
157
151
145
5,240
5,260
210
204
197
191
184
178
171
165
158
152
146
5,260
5,280
212
205
199
192
186
179
173
166
160
153
147
5,280
5,300
213
207
200
194
187
181
174
168
161
155
149
5,300
5,320
214
208
201
195
188
182
175
169
163
156
150
5,320
5,340
216
209
203
196
190
183
177
170
164
157
151
5,340
5,360
217
211
204
198
191
185
178
172
165
159
152
5,360
5,380
218
212
205
199
193
186
180
173
167
160
154
5,380
5,400
220
213
207
200
194
187
181
174
168
161
155
5,400
5,420
221
215
208
202
195
189
182
176
169
163
156
5,420
5,440
223
216
210
203
197
190
184
177
171
164
158
5,440
5,460
224
217
211
204
198
191
185
179
172
166
159
5,460
5,480
225
219
212
206
199
193
186
180
173
167
160
5,480
5,500
227
220
214
207
201
194
188
181
175
168
162
5,500
5,520
228
221
215
209
202
196
189
183
176
170
163
5,520
5,540
229
223
216
210
203
197
190
184
177
171
165
5,540
5,560
231
224
218
211
205
198
192
185
179
172
166
5,560
5,580
232
226
219
213
206
200
193
187
180
174
167
5,580
5,600
233
227
220
214
207
201
195
188
182
175
169
5,600
5,620
235
228
222
215
209
202
196
189
183
176
170
5,620
5,640
236
230
223
217
210
204
197
191
184
178
171
5,640
5,660
238
231
225
218
212
205
199
192
186
179
173
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-149
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
5,660
5,680
239
232
226
219
213
206
200
193
187
181
174
5,680
5,700
240
234
227
221
214
208
201
195
188
182
175
5,700
5,720
242
235
229
222
216
209
203
196
190
183
177
5,720
5,740
243
236
230
223
217
211
204
198
191
185
178
5,740
5,760
244
238
231
225
218
212
205
199
192
186
179
5,760
5,780
246
239
233
226
220
213
207
200
194
187
181
5,780
5,800
247
241
234
228
221
215
208
202
195
189
182
5,800
5,820
248
242
235
229
222
216
209
203
197
190
184
5,820
5,840
250
243
237
230
224
217
211
204
198
191
185
5,840
5,860
251
245
238
232
225
219
212
206
199
193
186
5,860
5,880
252
246
239
233
227
220
214
207
201
194
188
5,880
5,900
254
247
241
234
228
221
215
208
202
195
189
5,900
5,920
255
249
242
236
229
223
216
210
203
197
190
5,920
5,940
257
250
244
237
231
224
218
211
205
198
192
5,940
5,960
258
251
245
238
232
225
219
213
206
200
193
5,960
5,980
259
253
246
240
233
227
220
214
207
201
194
5,980
6,000
261
254
248
241
235
228
222
215
209
202
196
6,000
6,020
262
255
249
243
236
230
223
217
210
204
197
6,020
6,040
263
257
250
244
237
231
224
218
211
205
199
6,040
6,060
265
258
252
245
239
232
226
219
213
206
200
6,060
6,080
266
260
253
247
240
234
227
221
214
208
201
6,080
6,100
267
261
254
248
241
235
229
222
216
209
203
6,100
6,120
269
262
256
249
243
236
230
223
217
210
204
6,120
6,140
270
264
257
251
244
238
231
225
218
212
205
6,140
6,160
272
265
259
252
246
239
233
226
220
213
207
6,160
6,180
273
266
260
253
247
240
234
227
221
215
208
6,180
6,200
274
268
261
255
248
242
235
229
222
216
209
6,200
6,220
276
269
263
256
250
243
237
230
224
217
211
6,220
6,240
277
270
264
257
251
245
238
232
225
219
212
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-150
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
6,240
6,260
278
272
265
259
252
246
239
233
226
220
213
6,260
6,280
280
273
267
260
254
247
241
234
228
221
215
6,280
6,300
281
275
268
262
255
249
242
236
229
223
216
6,300
6,320
282
276
269
263
256
250
243
237
231
224
218
6,320
6,340
284
277
271
264
258
251
245
238
232
225
219
6,340
6,360
285
279
272
266
259
253
246
240
233
227
220
6,360
6,380
286
280
273
267
261
254
248
241
235
228
222
6,380
6,400
288
281
275
268
262
255
249
242
236
229
223
6,400
6,420
289
283
276
270
263
257
250
244
237
231
224
6,420
6,440
291
284
278
271
265
258
252
245
239
232
226
6,440
6,460
292
285
279
272
266
259
253
247
240
234
227
6,460
6,480
293
287
280
274
267
261
254
248
241
235
228
6,480
6,500
295
288
282
275
269
262
256
249
243
236
230
6,500
6,520
296
289
283
277
270
264
257
251
244
238
231
6,520
6,540
297
291
284
278
271
265
258
252
245
239
233
6,540
6,560
299
292
286
279
273
266
260
253
247
240
234
6,560
6,580
300
294
287
281
274
268
261
255
248
242
235
6,580
6,600
301
295
288
282
275
269
263
256
250
243
237
6,600
6,620
303
296
290
283
277
270
264
257
251
244
238
6,620
6,640
304
298
291
285
278
272
265
259
252
246
239
6,640
6,660
306
299
293
286
280
273
267
260
254
247
241
6,660
6,680
307
300
294
287
281
274
268
261
255
249
242
6,680
6,700
308
302
295
289
282
276
269
263
256
250
243
6,700
6,720
310
303
297
290
284
277
271
264
258
251
245
6,720
6,740
311
304
298
291
285
279
272
266
259
253
246
6,740
6,760
312
306
299
293
286
280
273
267
260
254
247
6,760
6,780
314
307
301
294
288
281
275
268
262
255
249
6,780
6,800
315
309
302
296
289
283
276
270
263
257
250
6,800
6,820
316
310
303
297
290
284
277
271
265
258
252
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-151
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
6,820
6,840
318
311
305
298
292
285
279
272
266
259
253
6,840
6,860
319
313
306
300
293
287
280
274
267
261
254
6,860
6,880
320
314
307
301
295
288
282
275
269
262
256
6,880
6,900
322
315
309
302
296
289
283
276
270
263
257
6,900
6,920
323
317
310
304
297
291
284
278
271
265
258
6,920
6,940
325
318
312
305
299
292
286
279
273
266
260
6,940
6,960
326
319
313
306
300
293
287
281
274
268
261
6,960
6,980
327
321
314
308
301
295
288
282
275
269
262
6,980
7,000
329
322
316
309
303
296
290
283
277
270
264
7,000
7,020
330
323
317
311
304
298
291
285
278
272
265
7,020
7,040
331
325
318
312
305
299
292
286
279
273
267
7,040
7,060
333
326
320
313
307
300
294
287
281
274
268
7,060
7,080
334
328
321
315
308
302
295
289
282
276
269
7,080
7,100
335
329
322
316
309
303
297
290
284
277
271
7,100
7,120
337
330
324
317
311
304
298
291
285
278
272
7,120
7,140
338
332
325
319
312
306
299
293
286
280
273
7,140
7,160
340
333
327
320
314
307
301
294
288
281
275
7,160
7,180
341
334
328
321
315
308
302
295
289
283
276
7,180
7,200
342
336
329
323
316
310
303
297
290
284
277
7,200
7,220
344
337
331
324
318
311
305
298
292
285
279
7,220
7,240
345
338
332
325
319
313
306
300
293
287
280
7,240
7,260
346
340
333
327
320
314
307
301
294
288
281
7,260
7,280
348
341
335
328
322
315
309
302
296
289
283
7,280
7,300
349
343
336
330
323
317
310
304
297
291
284
7,300
7,320
350
344
337
331
324
318
311
305
299
292
286
7,320
7,340
352
345
339
332
326
319
313
306
300
293
287
7,340
7,360
353
347
340
334
327
321
314
308
301
295
288
7,360
7,380
354
348
341
335
329
322
316
309
303
296
290
7,380
7,400
356
349
343
336
330
323
317
310
304
297
291
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-152
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
7,400
7,420
357
351
344
338
331
325
318
312
305
299
292
7,420
7,440
359
352
346
339
333
326
320
313
307
300
294
7,440
7,460
360
353
347
340
334
327
321
315
308
302
295
7,460
7,480
361
355
348
342
335
329
322
316
309
303
296
7,480
7,500
363
356
350
343
337
330
324
317
311
304
298
7,500
7,520
364
357
351
345
338
332
325
319
312
306
299
7,520
7,540
365
359
352
346
339
333
326
320
313
307
301
7,540
7,560
367
360
354
347
341
334
328
321
315
308
302
7,560
7,580
368
362
355
349
342
336
329
323
316
310
303
7,580
7,600
369
363
356
350
343
337
331
324
318
311
305
7,600
7,620
371
364
358
351
345
338
332
325
319
312
306
7,620
7,640
372
366
359
353
346
340
333
327
320
314
307
7,640
7,660
374
367
361
354
348
341
335
328
322
315
309
7,660
7,680
375
368
362
355
349
342
336
329
323
317
310
7,680
7,700
376
370
363
357
350
344
337
331
324
318
311
7,700
7,720
378
371
365
358
352
345
339
332
326
319
313
7,720
7,740
379
372
366
359
353
347
340
334
327
321
314
7,740
7,760
380
374
367
361
354
348
341
335
328
322
315
7,760
7,780
382
375
369
362
356
349
343
336
330
323
317
7,780
7,800
383
377
370
364
357
351
344
338
331
325
318
7,800
7,820
384
378
371
365
358
352
345
339
333
326
320
7,820
7,840
386
379
373
366
360
353
347
340
334
327
321
7,840
7,860
387
381
374
368
361
355
348
342
335
329
322
7,860
7,880
388
382
375
369
363
356
350
343
337
330
324
7,880
7,900
390
383
377
370
364
357
351
344
338
331
325
7,900
7,920
391
385
378
372
365
359
352
346
339
333
326
7,920
7,940
393
386
380
373
367
360
354
347
341
334
328
7,940
7,960
394
387
381
374
368
361
355
349
342
336
329
7,960
7,980
395
389
382
376
369
363
356
350
343
337
330
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-153
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
7,980
8,000
397
390
384
377
371
364
358
351
345
338
332
8,000
8,020
398
391
385
379
372
366
359
353
346
340
333
8,020
8,040
399
393
386
380
373
367
360
354
347
341
335
8,040
8,060
401
394
388
381
375
368
362
355
349
342
336
8,060
8,080
402
396
389
383
376
370
363
357
350
344
337
8,080
8,100
403
397
390
384
377
371
365
358
352
345
339
8,100
8,120
405
398
392
385
379
372
366
359
353
346
340
8,120
8,140
406
400
393
387
380
374
367
361
354
348
341
8,140
8,160
408
401
395
388
382
375
369
362
356
349
343
8,160
8,180
409
402
396
389
383
376
370
363
357
351
344
8,180
8,200
410
404
397
391
384
378
371
365
358
352
345
8,200
8,220
412
405
399
392
386
379
373
366
360
353
347
8,220
8,240
413
406
400
393
387
381
374
368
361
355
348
8,240
8,260
414
408
401
395
388
382
375
369
362
356
349
8,260
8,280
416
409
403
396
390
383
377
370
364
357
351
8,280
8,300
417
411
404
398
391
385
378
372
365
359
352
8,300
8,320
418
412
405
399
392
386
379
373
367
360
354
8,320
8,340
420
413
407
400
394
387
381
374
368
361
355
8,340
8,360
421
415
408
402
395
389
382
376
369
363
356
8,360
8,380
422
416
409
403
397
390
384
377
371
364
358
8,380
8,400
424
417
411
404
398
391
385
378
372
365
359
8,400
8,420
425
419
412
406
399
393
386
380
373
367
360
8,420
8,440
427
420
414
407
401
394
388
381
375
368
362
8,440
8,460
428
421
415
408
402
395
389
383
376
370
363
8,460
8,480
429
423
416
410
403
397
390
384
377
371
364
8,480
8,500
431
424
418
411
405
398
392
385
379
372
366
8,500
8,520
432
425
419
413
406
400
393
387
380
374
367
8,520
8,540
433
427
420
414
407
401
394
388
381
375
369
8,540
8,560
435
428
422
415
409
402
396
389
383
376
370
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-154
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
8,560
8,580
436
430
423
417
410
404
397
391
384
378
371
8,580
8,600
437
431
424
418
411
405
399
392
386
379
373
8,600
8,620
439
432
426
419
413
406
400
393
387
380
374
8,620
8,640
440
434
427
421
414
408
401
395
388
382
375
8,640
8,660
442
435
429
422
416
409
403
396
390
383
377
8,660
8,680
443
436
430
423
417
410
404
397
391
385
378
8,680
8,700
444
438
431
425
418
412
405
399
392
386
379
8,700
8,720
446
439
433
426
420
413
407
400
394
387
381
8,720
8,740
447
440
434
427
421
415
408
402
395
389
382
8,740
8,760
448
442
435
429
422
416
409
403
396
390
383
8,760
8,780
450
443
437
430
424
417
411
404
398
391
385
8,780
8,800
451
445
438
432
425
419
412
406
399
393
386
8,800
8,820
452
446
439
433
426
420
413
407
401
394
388
8,820
8,840
454
447
441
434
428
421
415
408
402
395
389
8,840
8,860
455
449
442
436
429
423
416
410
403
397
390
8,860
8,880
456
450
443
437
431
424
418
411
405
398
392
8,880
8,900
458
451
445
438
432
425
419
412
406
399
393
8,900
8,920
459
453
446
440
433
427
420
414
407
401
394
8,920
8,940
461
454
448
441
435
428
422
415
409
402
396
8,940
8,960
462
455
449
442
436
429
423
417
410
404
397
8,960
8,980
463
457
450
444
437
431
424
418
411
405
398
8,980
9,000
465
458
452
445
439
432
426
419
413
406
400
9,000
9,020
466
459
453
447
440
434
427
421
414
408
401
9,020
9,040
467
461
454
448
441
435
428
422
415
409
403
9,040
9,060
469
462
456
449
443
436
430
423
417
410
404
9,060
9,080
470
464
457
451
444
438
431
425
418
412
405
9,080
9,100
471
465
458
452
445
439
433
426
420
413
407
9,100
9,120
473
466
460
453
447
440
434
427
421
414
408
9,120
9,140
474
468
461
455
448
442
435
429
422
416
409
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-155
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
9,140
9,160
476
469
463
456
450
443
437
430
424
417
411
9,160
9,180
477
470
464
457
451
444
438
431
425
419
412
9,180
9,200
478
472
465
459
452
446
439
433
426
420
413
9,200
9,220
480
473
467
460
454
447
441
434
428
421
415
9,220
9,240
481
474
468
461
455
449
442
436
429
423
416
9,240
9,260
482
476
469
463
456
450
443
437
430
424
417
9,260
9,280
484
477
471
464
458
451
445
438
432
425
419
9,280
9,300
485
479
472
466
459
453
446
440
433
427
420
9,300
9,320
486
480
473
467
460
454
447
441
435
428
422
9,320
9,340
488
481
475
468
462
455
449
442
436
429
423
9,340
9,360
489
483
476
470
463
457
450
444
437
431
424
9,360
9,380
490
484
477
471
465
458
452
445
439
432
426
9,380
9,400
492
485
479
472
466
459
453
446
440
433
427
9,400
9,420
493
487
480
474
467
461
454
448
441
435
428
9,420
9,440
495
488
482
475
469
462
456
449
443
436
430
9,440
9,460
496
489
483
476
470
463
457
451
444
438
431
9,460
9,480
497
491
484
478
471
465
458
452
445
439
432
9,480
9,500
499
492
486
479
473
466
460
453
447
440
434
9,500
9,520
500
493
487
481
474
468
461
455
448
442
435
9,520
9,540
501
495
488
482
475
469
462
456
449
443
437
9,540
9,560
503
496
490
483
477
470
464
457
451
444
438
9,560
9,580
504
498
491
485
478
472
465
459
452
446
439
9,580
9,600
505
499
492
486
479
473
467
460
454
447
441
9,600
9,620
507
500
494
487
481
474
468
461
455
448
442
9,620
9,640
508
502
495
489
482
476
469
463
456
450
443
9,640
9,660
510
503
497
490
484
477
471
464
458
451
445
9,660
9,680
511
504
498
491
485
478
472
465
459
453
446
9,680
9,700
512
506
499
493
486
480
473
467
460
454
447
9,700
9,720
514
507
501
494
488
481
475
468
462
455
449
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-156
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
9,720
9,740
515
508
502
495
489
483
476
470
463
457
450
9,740
9,760
516
510
503
497
490
484
477
471
464
458
451
9,760
9,780
518
511
505
498
492
485
479
472
466
459
453
9,780
9,800
519
513
506
500
493
487
480
474
467
461
454
9,800
9,820
520
514
507
501
494
488
481
475
469
462
456
9,820
9,840
522
515
509
502
496
489
483
476
470
463
457
9,840
9,860
523
517
510
504
497
491
484
478
471
465
458
9,860
9,880
524
518
511
505
499
492
486
479
473
466
460
9,880
9,900
526
519
513
506
500
493
487
480
474
467
461
9,900
9,920
527
521
514
508
501
495
488
482
475
469
462
9,920
9,940
529
522
516
509
503
496
490
483
477
470
464
9,940
9,960
530
523
517
510
504
497
491
485
478
472
465
9,960
9,980
531
525
518
512
505
499
492
486
479
473
466
9,980
10,000
533
526
520
513
507
500
494
487
481
474
468
10,000
10,020
534
527
521
515
508
502
495
489
482
476
469
10,020
10,040
535
529
522
516
509
503
496
490
483
477
471
10,040
10,060
537
530
524
517
511
504
498
491
485
478
472
10,060
10,080
538
532
525
519
512
506
499
493
486
480
473
10,080
10,100
539
533
526
520
513
507
501
494
488
481
475
10,100
10,120
541
534
528
521
515
508
502
495
489
482
476
10,120
10,140
542
536
529
523
516
510
503
497
490
484
477
10,140
10,160
544
537
531
524
518
511
505
498
492
485
479
10,160
10,180
545
538
532
525
519
512
506
499
493
487
480
10,180
10,200
546
540
533
527
520
514
507
501
494
488
481
10,200
10,220
548
541
535
528
522
515
509
502
496
489
483
10,220
10,240
549
542
536
529
523
517
510
504
497
491
484
10,240
10,260
550
544
537
531
524
518
511
505
498
492
485
10,260
10,280
552
545
539
532
526
519
513
506
500
493
487
10,280
10,300
553
547
540
534
527
521
514
508
501
495
488
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-157
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
10,300
10,320
554
548
541
535
528
522
515
509
503
496
490
10,320
10,340
556
549
543
536
530
523
517
510
504
497
491
10,340
10,360
557
551
544
538
531
525
518
512
505
499
492
10,360
10,380
558
552
545
539
533
526
520
513
507
500
494
10,380
10,400
560
553
547
540
534
527
521
514
508
501
495
10,400
10,420
561
555
548
542
535
529
522
516
509
503
496
10,420
10,440
563
556
550
543
537
530
524
517
511
504
498
10,440
10,460
564
557
551
544
538
531
525
519
512
506
499
10,460
10,480
565
559
552
546
539
533
526
520
513
507
500
10,480
10,500
567
560
554
547
541
534
528
521
515
508
502
10,500
10,520
568
561
555
549
542
536
529
523
516
510
503
10,520
10,540
569
563
556
550
543
537
530
524
517
511
505
10,540
10,560
571
564
558
551
545
538
532
525
519
512
506
10,560
10,580
572
566
559
553
546
540
533
527
520
514
507
10,580
10,600
573
567
560
554
547
541
535
528
522
515
509
10,600
10,620
575
568
562
555
549
542
536
529
523
516
510
10,620
10,640
576
570
563
557
550
544
537
531
524
518
511
10,640
10,660
578
571
565
558
552
545
539
532
526
519
513
10,660
10,680
579
572
566
559
553
546
540
533
527
521
514
10,680
10,700
580
574
567
561
554
548
541
535
528
522
515
10,700
10,720
582
575
569
562
556
549
543
536
530
523
517
10,720
10,740
583
576
570
563
557
551
544
538
531
525
518
10,740
10,760
584
578
571
565
558
552
545
539
532
526
519
10,760
10,780
586
579
573
566
560
553
547
540
534
527
521
10,780
10,800
587
581
574
568
561
555
548
542
535
529
522
10,800
10,820
588
582
575
569
562
556
549
543
537
530
524
10,820
10,840
590
583
577
570
564
557
551
544
538
531
525
10,840
10,860
591
585
578
572
565
559
552
546
539
533
526
10,860
10,880
593
586
579
573
567
560
554
547
541
534
528
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-158
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
10,880
10,900
594
587
581
574
568
561
555
548
542
535
529
10,900
10,920
595
589
582
576
569
563
556
550
543
537
530
10,920
10,940
597
590
584
577
571
564
558
551
545
538
532
10,940
10,960
598
591
585
578
572
565
559
553
546
540
533
10,960
10,980
600
593
586
580
573
567
560
554
547
541
534
10,980
11,000
601
594
588
581
575
568
562
555
549
542
536
11,000
11,020
603
596
589
583
576
570
563
557
550
544
537
11,020
11,040
604
597
590
584
577
571
564
558
551
545
539
11,040
11,060
606
599
592
585
579
572
566
559
553
546
540
11,060
11,080
607
600
593
587
580
574
567
561
554
548
541
11,080
11,100
608
602
595
588
581
575
569
562
556
549
543
11,100
11,120
610
603
596
589
583
576
570
563
557
550
544
11,120
11,140
611
604
598
591
584
578
571
565
558
552
545
11,140
11,160
613
606
599
592
586
579
573
566
560
553
547
11,160
11,180
614
607
600
594
587
580
574
567
561
555
548
11,180
11,200
616
609
602
595
588
582
575
569
562
556
549
11,200
11,220
617
610
603
596
590
583
577
570
564
557
551
11,220
11,240
618
612
605
598
591
585
578
572
565
559
552
11,240
11,260
620
613
606
599
592
586
579
573
566
560
553
11,260
11,280
621
615
608
601
594
587
581
574
568
561
555
11,280
11,300
623
616
609
602
595
589
582
576
569
563
556
11,300
11,320
624
617
611
604
597
590
583
577
571
564
558
11,320
11,340
626
619
612
605
598
591
585
578
572
565
559
11,340
11,360
627
620
613
607
600
593
586
580
573
567
560
11,360
11,380
629
622
615
608
601
594
588
581
575
568
562
11,380
11,400
630
623
616
609
603
596
589
582
576
569
563
11,400
11,420
631
625
618
611
604
597
590
584
577
571
564
11,420
11,440
633
626
619
612
605
599
592
585
579
572
566
11,440
11,460
634
627
621
614
607
600
593
587
580
574
567
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-159
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
11,460
11,480
636
629
622
615
608
601
595
588
581
575
568
11,480
11,500
637
630
623
617
610
603
596
589
583
576
570
11,500
11,520
639
632
625
618
611
604
597
591
584
578
571
11,520
11,540
640
633
626
620
613
606
599
592
585
579
573
11,540
11,560
642
635
628
621
614
607
600
593
587
580
574
11,560
11,580
643
636
629
622
616
609
602
595
588
582
575
11,580
11,600
644
638
631
624
617
610
603
596
590
583
577
11,600
11,620
646
639
632
625
618
612
605
598
591
584
578
11,620
11,640
647
640
634
627
620
613
606
599
592
586
579
11,640
11,660
649
642
635
628
621
614
608
601
594
587
581
11,660
11,680
650
643
636
630
623
616
609
602
595
589
582
11,680
11,700
652
645
638
631
624
617
610
604
597
590
583
11,700
11,720
653
646
639
632
626
619
612
605
598
591
585
11,720
11,740
654
648
641
634
627
620
613
606
600
593
586
11,740
11,760
656
649
642
635
628
622
615
608
601
594
587
11,760
11,780
657
651
644
637
630
623
616
609
602
596
589
11,780
11,800
659
652
645
638
631
624
618
611
604
597
590
11,800
11,820
660
653
647
640
633
626
619
612
605
598
592
11,820
11,840
662
655
648
641
634
627
621
614
607
600
593
11,840
11,860
663
656
649
643
636
629
622
615
608
601
594
11,860
11,880
665
658
651
644
637
630
623
617
610
603
596
11,880
11,900
666
659
652
645
639
632
625
618
611
604
597
11,900
11,920
667
661
654
647
640
633
626
619
613
606
599
11,920
11,940
669
662
655
648
641
635
628
621
614
607
600
11,940
11,960
670
663
657
650
643
636
629
622
615
609
602
11,960
11,980
672
665
658
651
644
637
631
624
617
610
603
11,980
12,000
673
666
659
653
646
639
632
625
618
611
605
12,000
12,020
675
668
661
654
647
640
633
627
620
613
606
12,020
12,040
676
669
662
656
649
642
635
628
621
614
607
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-160
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
12,040
12,060
678
671
664
657
650
643
636
629
623
616
609
12,060
12,080
679
672
665
658
652
645
638
631
624
617
610
12,080
12,100
680
674
667
660
653
646
639
632
626
619
612
12,100
12,120
682
675
668
661
654
648
641
634
627
620
613
12,120
12,140
683
676
670
663
656
649
642
635
628
622
615
12,140
12,160
685
678
671
664
657
650
644
637
630
623
616
12,160
12,180
686
679
672
666
659
652
645
638
631
624
618
12,180
12,200
688
681
674
667
660
653
646
640
633
626
619
12,200
12,220
689
682
675
668
662
655
648
641
634
627
620
12,220
12,240
690
684
677
670
663
656
649
642
636
629
622
12,240
12,260
692
685
678
671
664
658
651
644
637
630
623
12,260
12,280
693
687
680
673
666
659
652
645
638
632
625
12,280
12,300
695
688
681
674
667
660
654
647
640
633
626
12,300
12,320
696
689
683
676
669
662
655
648
641
634
628
12,320
12,340
698
691
684
677
670
663
657
650
643
636
629
12,340
12,360
699
692
685
679
672
665
658
651
644
637
630
12,360
12,380
701
694
687
680
673
666
659
653
646
639
632
12,380
12,400
702
695
688
681
675
668
661
654
647
640
633
12,400
12,420
703
697
690
683
676
669
662
655
649
642
635
12,420
12,440
705
698
691
684
677
671
664
657
650
643
636
12,440
12,460
706
699
693
686
679
672
665
658
651
645
638
12,460
12,480
708
701
694
687
680
673
667
660
653
646
639
12,480
12,500
709
702
695
689
682
675
668
661
654
647
641
12,500
12,520
711
704
697
690
683
676
669
663
656
649
642
12,520
12,540
712
705
698
692
685
678
671
664
657
650
643
12,540
12,560
714
707
700
693
686
679
672
665
659
652
645
12,560
12,580
715
708
701
694
688
681
674
667
660
653
646
12,580
12,600
716
710
703
696
689
682
675
668
662
655
648
12,600
12,620
718
711
704
697
690
684
677
670
663
656
649
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-161
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
12,620
12,640
719
712
706
699
692
685
678
671
664
658
651
12,640
12,660
721
714
707
700
693
686
680
673
666
659
652
12,660
12,680
722
715
708
702
695
688
681
674
667
660
654
12,680
12,700
724
717
710
703
696
689
682
676
669
662
655
12,700
12,720
725
718
711
704
698
691
684
677
670
663
656
12,720
12,740
726
720
713
706
699
692
685
678
672
665
658
12,740
12,760
728
721
714
707
700
694
687
680
673
666
659
12,760
12,780
729
723
716
709
702
695
688
681
674
668
661
12,780
12,800
731
724
717
710
703
696
690
683
676
669
662
12,800
12,820
732
725
719
712
705
698
691
684
677
670
664
12,820
12,840
734
727
720
713
706
699
693
686
679
672
665
12,840
12,860
735
728
721
715
708
701
694
687
680
673
666
12,860
12,880
737
730
723
716
709
702
695
689
682
675
668
12,880
12,900
738
731
724
717
711
704
697
690
683
676
669
12,900
12,920
739
733
726
719
712
705
698
691
685
678
671
12,920
12,940
741
734
727
720
713
707
700
693
686
679
672
12,940
12,960
742
735
729
722
715
708
701
694
687
681
674
12,960
12,980
744
737
730
723
716
709
703
696
689
682
675
12,980
13,000
745
738
731
725
718
711
704
697
690
683
677
13,000
13,020
747
740
733
726
719
712
705
699
692
685
678
13,020
13,040
748
741
734
728
721
714
707
700
693
686
679
13,040
13,060
750
743
736
729
722
715
708
701
695
688
681
13,060
13,080
751
744
737
730
724
717
710
703
696
689
682
13,080
13,100
752
746
739
732
725
718
711
704
698
691
684
13,100
13,120
754
747
740
733
726
720
713
706
699
692
685
13,120
13,140
755
748
742
735
728
721
714
707
700
694
687
13,140
13,160
757
750
743
736
729
722
716
709
702
695
688
13,160
13,180
758
751
744
738
731
724
717
710
703
696
690
13,180
13,200
760
753
746
739
732
725
718
712
705
698
691
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-162
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
13,200
13,220
761
754
747
740
734
727
720
713
706
699
692
13,220
13,240
762
756
749
742
735
728
721
714
708
701
694
13,240
13,260
764
757
750
743
736
730
723
716
709
702
695
13,260
13,280
765
759
752
745
738
731
724
717
710
704
697
13,280
13,300
767
760
753
746
739
732
726
719
712
705
698
13,300
13,320
768
761
755
748
741
734
727
720
713
706
700
13,320
13,340
770
763
756
749
742
735
729
722
715
708
701
13,340
13,360
771
764
757
751
744
737
730
723
716
709
702
13,360
13,380
773
766
759
752
745
738
731
725
718
711
704
13,380
13,400
774
767
760
753
747
740
733
726
719
712
705
13,400
13,420
775
769
762
755
748
741
734
727
721
714
707
13,420
13,440
777
770
763
756
749
743
736
729
722
715
708
13,440
13,460
778
771
765
758
751
744
737
730
723
717
710
13,460
13,480
780
773
766
759
752
745
739
732
725
718
711
13,480
13,500
781
774
767
761
754
747
740
733
726
719
713
13,500
13,520
783
776
769
762
755
748
741
735
728
721
714
13,520
13,540
784
777
770
764
757
750
743
736
729
722
715
13,540
13,560
786
779
772
765
758
751
744
737
731
724
717
13,560
13,580
787
780
773
766
760
753
746
739
732
725
718
13,580
13,600
788
782
775
768
761
754
747
740
734
727
720
13,600
13,620
790
783
776
769
762
756
749
742
735
728
721
13,620
13,640
791
784
778
771
764
757
750
743
736
730
723
13,640
13,660
793
786
779
772
765
758
752
745
738
731
724
13,660
13,680
794
787
780
774
767
760
753
746
739
732
726
13,680
13,700
796
789
782
775
768
761
754
748
741
734
727
13,700
13,720
797
790
783
776
770
763
756
749
742
735
728
13,720
13,740
798
792
785
778
771
764
757
750
744
737
730
13,740
13,760
800
793
786
779
772
766
759
752
745
738
731
13,760
13,780
801
795
788
781
774
767
760
753
746
740
733
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-163
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
13,780
13,800
803
796
789
782
775
768
762
755
748
741
734
13,800
13,820
804
797
791
784
777
770
763
756
749
742
736
13,820
13,840
806
799
792
785
778
771
765
758
751
744
737
13,840
13,860
807
800
793
787
780
773
766
759
752
745
738
13,860
13,880
809
802
795
788
781
774
767
761
754
747
740
13,880
13,900
810
803
796
789
783
776
769
762
755
748
741
13,900
13,920
811
805
798
791
784
777
770
763
757
750
743
13,920
13,940
813
806
799
792
785
779
772
765
758
751
744
13,940
13,960
814
807
801
794
787
780
773
766
759
753
746
13,960
13,980
816
809
802
795
788
781
775
768
761
754
747
13,980
14,000
817
810
803
797
790
783
776
769
762
755
749
14,000
14,020
819
812
805
798
791
784
777
771
764
757
750
14,020
14,040
820
813
806
800
793
786
779
772
765
758
751
14,040
14,060
822
815
808
801
794
787
780
773
767
760
753
14,060
14,080
823
816
809
802
796
789
782
775
768
761
754
14,080
14,100
824
818
811
804
797
790
783
776
770
763
756
14,100
14,120
826
819
812
805
798
792
785
778
771
764
757
14,120
14,140
827
820
814
807
800
793
786
779
772
766
759
14,140
14,160
829
822
815
808
801
794
788
781
774
767
760
14,160
14,180
830
823
816
810
803
796
789
782
775
768
762
14,180
14,200
832
825
818
811
804
797
790
784
777
770
763
14,200
14,220
833
826
819
812
806
799
792
785
778
771
764
14,220
14,240
834
828
821
814
807
800
793
786
780
773
766
14,240
14,260
836
829
822
815
808
802
795
788
781
774
767
14,260
14,280
837
831
824
817
810
803
796
789
782
776
769
14,280
14,300
839
832
825
818
811
804
798
791
784
777
770
14,300
14,320
840
833
827
820
813
806
799
792
785
778
772
14,320
14,340
842
835
828
821
814
807
801
794
787
780
773
14,340
14,360
843
836
829
823
816
809
802
795
788
781
774
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-164
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
14,360
14,380
845
838
831
824
817
810
803
797
790
783
776
14,380
14,400
846
839
832
825
819
812
805
798
791
784
777
14,400
14,420
847
841
834
827
820
813
806
799
793
786
779
14,420
14,440
849
842
835
828
821
815
808
801
794
787
780
14,440
14,460
850
843
837
830
823
816
809
802
795
789
782
14,460
14,480
852
845
838
831
824
817
811
804
797
790
783
14,480
14,500
853
846
839
833
826
819
812
805
798
791
785
14,500
14,520
855
848
841
834
827
820
813
807
800
793
786
14,520
14,540
856
849
842
836
829
822
815
808
801
794
787
14,540
14,560
858
851
844
837
830
823
816
809
803
796
789
14,560
14,580
859
852
845
838
832
825
818
811
804
797
790
14,580
14,600
860
854
847
840
833
826
819
812
806
799
792
14,600
14,620
862
855
848
841
834
828
821
814
807
800
793
14,620
14,640
863
856
850
843
836
829
822
815
808
802
795
14,640
14,660
865
858
851
844
837
830
824
817
810
803
796
14,660
14,680
866
859
852
846
839
832
825
818
811
804
798
14,680
14,700
868
861
854
847
840
833
826
820
813
806
799
14,700
14,720
869
862
855
848
842
835
828
821
814
807
800
14,720
14,740
870
864
857
850
843
836
829
822
816
809
802
14,740
14,760
872
865
858
851
844
838
831
824
817
810
803
14,760
14,780
873
867
860
853
846
839
832
825
818
812
805
14,780
14,800
875
868
861
854
847
840
834
827
820
813
806
14,800
14,820
876
869
863
856
849
842
835
828
821
814
808
14,820
14,840
878
871
864
857
850
843
837
830
823
816
809
14,840
14,860
879
872
865
859
852
845
838
831
824
817
810
14,860
14,880
881
874
867
860
853
846
839
833
826
819
812
14,880
14,900
882
875
868
861
855
848
841
834
827
820
813
14,900
14,920
883
877
870
863
856
849
842
835
829
822
815
14,920
14,940
885
878
871
864
857
851
844
837
830
823
816
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-165
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
14,940
14,960
886
879
873
866
859
852
845
838
831
825
818
14,960
14,980
888
881
874
867
860
853
847
840
833
826
819
14,980
15,000
889
882
875
869
862
855
848
841
834
827
821
15,000
15,020
891
884
877
870
863
856
849
843
836
829
822
15,020
15,040
892
885
878
872
865
858
851
844
837
830
823
15,040
15,060
894
887
880
873
866
859
852
845
839
832
825
15,060
15,080
895
888
881
874
868
861
854
847
840
833
826
15,080
15,100
897
890
883
876
869
862
855
848
842
835
828
15,100
15,120
898
891
884
877
870
864
857
850
843
836
829
15,120
15,140
900
893
886
879
872
865
858
851
844
838
831
15,140
15,160
901
894
887
880
873
866
860
853
846
839
832
15,160
15,180
903
896
888
882
875
868
861
854
847
840
834
15,180
15,200
904
897
890
883
876
869
862
856
849
842
835
15,200
15,220
906
899
891
884
878
871
864
857
850
843
836
15,220
15,240
907
900
893
886
879
872
865
858
852
845
838
15,240
15,260
909
902
894
887
880
874
867
860
853
846
839
15,260
15,280
910
903
896
889
882
875
868
861
854
848
841
15,280
15,300
912
905
897
890
883
876
870
863
856
849
842
15,300
15,320
913
906
899
892
885
878
871
864
857
850
844
15,320
15,340
915
908
900
893
886
879
873
866
859
852
845
15,340
15,360
917
909
902
895
888
881
874
867
860
853
846
15,360
15,380
918
911
904
896
889
882
875
869
862
855
848
15,380
15,400
920
912
905
898
891
884
877
870
863
856
849
15,400
15,420
921
914
907
899
892
885
878
871
865
858
851
15,420
15,440
923
915
908
901
894
887
880
873
866
859
852
15,440
15,460
924
917
910
902
895
888
881
874
867
861
854
15,460
15,480
926
918
911
904
897
889
883
876
869
862
855
15,480
15,500
927
920
913
905
898
891
884
877
870
863
857
15,500
15,520
929
921
914
907
900
892
885
879
872
865
858
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-166
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
15,520
15,540
930
923
916
908
901
894
887
880
873
866
859
15,540
15,560
932
924
917
910
903
895
888
881
875
868
861
15,560
15,580
933
926
919
911
904
897
890
883
876
869
862
15,580
15,600
935
927
920
913
906
899
891
884
878
871
864
15,600
15,620
936
929
922
915
907
900
893
886
879
872
865
15,620
15,640
938
931
923
916
909
902
894
887
880
874
867
15,640
15,660
939
932
925
918
910
903
896
889
882
875
868
15,660
15,680
941
934
926
919
912
905
897
890
883
876
870
15,680
15,700
942
935
928
921
913
906
899
892
885
878
871
15,700
15,720
944
937
929
922
915
908
900
893
886
879
872
15,720
15,740
945
938
931
924
916
909
902
895
888
881
874
15,740
15,760
947
940
932
925
918
911
903
896
889
882
875
15,760
15,780
948
941
934
927
919
912
905
898
890
884
877
15,780
15,800
950
943
935
928
921
914
906
899
892
885
878
15,800
15,820
951
944
937
930
922
915
908
901
894
886
880
15,820
15,840
953
946
938
931
924
917
910
902
895
888
881
15,840
15,860
955
947
940
933
926
918
911
904
897
889
882
15,860
15,880
956
949
942
934
927
920
913
905
898
891
884
15,880
15,900
958
950
943
936
929
921
914
907
900
892
885
15,900
15,920
959
952
945
937
930
923
916
908
901
894
887
15,920
15,940
961
953
946
939
932
924
917
910
903
895
888
15,940
15,960
962
955
948
940
933
926
919
911
904
897
890
15,960
15,980
964
956
949
942
935
927
920
913
906
898
891
15,980
16,000
965
958
951
943
936
929
922
914
907
900
893
16,000
16,020
967
959
952
945
938
930
923
916
909
901
894
16,020
16,040
968
961
954
946
939
932
925
917
910
903
896
16,040
16,060
970
962
955
948
941
933
926
919
912
904
897
16,060
16,080
971
964
957
949
942
935
928
921
913
906
899
16,080
16,100
973
965
958
951
944
937
929
922
915
908
900
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-167
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
16,100
16,120
974
967
960
953
945
938
931
924
916
909
902
16,120
16,140
976
969
961
954
947
940
932
925
918
911
903
16,140
16,160
977
970
963
956
948
941
934
927
919
912
905
16,160
16,180
979
972
964
957
950
943
935
928
921
914
906
16,180
16,200
980
973
966
959
951
944
937
930
922
915
908
16,200
16,220
982
975
967
960
953
946
938
931
924
917
909
16,220
16,240
983
976
969
962
954
947
940
933
925
918
911
16,240
16,260
985
978
970
963
956
949
941
934
927
920
912
16,260
16,280
986
979
972
965
957
950
943
936
928
921
914
16,280
16,300
988
981
973
966
959
952
944
937
930
923
915
16,300
16,320
989
982
975
968
960
953
946
939
932
924
917
16,320
16,340
991
984
976
969
962
955
948
940
933
926
919
16,340
16,360
993
985
978
971
964
956
949
942
935
927
920
16,360
16,380
994
987
980
972
965
958
951
943
936
929
922
16,380
16,400
996
988
981
974
967
959
952
945
938
930
923
16,400
16,420
997
990
983
975
968
961
954
946
939
932
925
16,420
16,440
999
991
984
977
970
962
955
948
941
933
926
16,440
16,460
1,000
993
986
978
971
964
957
949
942
935
928
16,460
16,480
1,002
994
987
980
973
965
958
951
944
936
929
16,480
16,500
1,003
996
989
981
974
967
960
952
945
938
931
16,500
16,520
1,005
997
990
983
976
968
961
954
947
939
932
16,520
16,540
1,006
999
992
984
977
970
963
955
948
941
934
16,540
16,560
1,008
1,000
993
986
979
971
964
957
950
942
935
16,560
16,580
1,009
1,002
995
987
980
973
966
959
951
944
937
16,580
16,600
1,011
1,003
996
989
982
975
967
960
953
946
938
16,600
16,620
1,012
1,005
998
991
983
976
969
962
954
947
940
16,620
16,640
1,014
1,007
999
992
985
978
970
963
956
949
941
16,640
16,660
1,015
1,008
1,001
994
986
979
972
965
957
950
943
16,660
16,680
1,017
1,010
1,002
995
988
981
973
966
959
952
944
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-168
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
16,680
16,700
1,018
1,011
1,004
997
989
982
975
968
960
953
946
16,700
16,720
1,020
1,013
1,005
998
991
984
976
969
962
955
947
16,720
16,740
1,021
1,014
1,007
1,000
992
985
978
971
963
956
949
16,740
16,760
1,023
1,016
1,008
1,001
994
987
979
972
965
958
950
16,760
16,780
1,024
1,017
1,010
1,003
995
988
981
974
966
959
952
16,780
16,800
1,026
1,019
1,011
1,004
997
990
982
975
968
961
953
16,800
16,820
1,027
1,020
1,013
1,006
998
991
984
977
970
962
955
16,820
16,840
1,029
1,022
1,014
1,007
1,000
993
986
978
971
964
957
16,840
16,860
1,031
1,023
1,016
1,009
1,002
994
987
980
973
965
958
16,860
16,880
1,032
1,025
1,018
1,010
1,003
996
989
981
974
967
960
16,880
16,900
1,034
1,026
1,019
1,012
1,005
997
990
983
976
968
961
16,900
16,920
1,035
1,028
1,021
1,013
1,006
999
992
984
977
970
963
16,920
16,940
1,037
1,029
1,022
1,015
1,008
1,000
993
986
979
971
964
16,940
16,960
1,038
1,031
1,024
1,016
1,009
1,002
995
987
980
973
966
16,960
16,980
1,040
1,032
1,025
1,018
1,011
1,003
996
989
982
974
967
16,980
17,000
1,041
1,034
1,027
1,019
1,012
1,005
998
990
983
976
969
17,000
17,020
1,043
1,035
1,028
1,021
1,014
1,006
999
992
985
977
970
17,020
17,040
1,044
1,037
1,030
1,022
1,015
1,008
1,001
993
986
979
972
17,040
17,060
1,046
1,038
1,031
1,024
1,017
1,009
1,002
995
988
980
973
17,060
17,080
1,047
1,040
1,033
1,025
1,018
1,011
1,004
997
989
982
975
17,080
17,100
1,049
1,041
1,034
1,027
1,020
1,013
1,005
998
991
984
976
17,100
17,120
1,050
1,043
1,036
1,029
1,021
1,014
1,007
1,000
992
985
978
17,120
17,140
1,052
1,045
1,037
1,030
1,023
1,016
1,008
1,001
994
987
979
17,140
17,160
1,053
1,046
1,039
1,032
1,024
1,017
1,010
1,003
995
988
981
17,160
17,180
1,055
1,048
1,040
1,033
1,026
1,019
1,011
1,004
997
990
982
17,180
17,200
1,056
1,049
1,042
1,035
1,027
1,020
1,013
1,006
998
991
984
17,200
17,220
1,058
1,051
1,043
1,036
1,029
1,022
1,014
1,007
1,000
993
985
17,220
17,240
1,059
1,052
1,045
1,038
1,030
1,023
1,016
1,009
1,001
994
987
17,240
17,260
1,061
1,054
1,046
1,039
1,032
1,025
1,017
1,010
1,003
996
988
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-169
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
17,260
17,280
1,062
1,055
1,048
1,041
1,033
1,026
1,019
1,012
1,004
997
990
17,280
17,300
1,064
1,057
1,049
1,042
1,035
1,028
1,020
1,013
1,006
999
991
17,300
17,320
1,065
1,058
1,051
1,044
1,036
1,029
1,022
1,015
1,008
1,000
993
17,320
17,340
1,067
1,060
1,052
1,045
1,038
1,031
1,024
1,016
1,009
1,002
995
17,340
17,360
1,069
1,061
1,054
1,047
1,040
1,032
1,025
1,018
1,011
1,003
996
17,360
17,380
1,070
1,063
1,056
1,048
1,041
1,034
1,027
1,019
1,012
1,005
998
17,380
17,400
1,072
1,064
1,057
1,050
1,043
1,035
1,028
1,021
1,014
1,006
999
17,400
17,420
1,073
1,066
1,059
1,051
1,044
1,037
1,030
1,022
1,015
1,008
1,001
17,420
17,440
1,075
1,067
1,060
1,053
1,046
1,038
1,031
1,024
1,017
1,009
1,002
17,440
17,460
1,076
1,069
1,062
1,054
1,047
1,040
1,033
1,025
1,018
1,011
1,004
17,460
17,480
1,078
1,070
1,063
1,056
1,049
1,041
1,034
1,027
1,020
1,012
1,005
17,480
17,500
1,079
1,072
1,065
1,057
1,050
1,043
1,036
1,028
1,021
1,014
1,007
17,500
17,520
1,081
1,073
1,066
1,059
1,052
1,044
1,037
1,030
1,023
1,015
1,008
17,520
17,540
1,082
1,075
1,068
1,060
1,053
1,046
1,039
1,031
1,024
1,017
1,010
17,540
17,560
1,084
1,076
1,069
1,062
1,055
1,047
1,040
1,033
1,026
1,018
1,011
17,560
17,580
1,085
1,078
1,071
1,063
1,056
1,049
1,042
1,035
1,027
1,020
1,013
17,580
17,600
1,087
1,079
1,072
1,065
1,058
1,051
1,043
1,036
1,029
1,022
1,014
17,600
17,620
1,088
1,081
1,074
1,067
1,059
1,052
1,045
1,038
1,030
1,023
1,016
17,620
17,640
1,090
1,083
1,075
1,068
1,061
1,054
1,046
1,039
1,032
1,025
1,017
17,640
17,660
1,091
1,084
1,077
1,070
1,062
1,055
1,048
1,041
1,033
1,026
1,019
17,660
17,680
1,093
1,086
1,078
1,071
1,064
1,057
1,049
1,042
1,035
1,028
1,020
17,680
17,700
1,094
1,087
1,080
1,073
1,065
1,058
1,051
1,044
1,036
1,029
1,022
17,700
17,720
1,096
1,089
1,081
1,074
1,067
1,060
1,052
1,045
1,038
1,031
1,023
17,720
17,740
1,097
1,090
1,083
1,076
1,068
1,061
1,054
1,047
1,039
1,032
1,025
17,740
17,760
1,099
1,092
1,084
1,077
1,070
1,063
1,055
1,048
1,041
1,034
1,026
17,760
17,780
1,100
1,093
1,086
1,079
1,071
1,064
1,057
1,050
1,042
1,035
1,028
17,780
17,800
1,102
1,095
1,087
1,080
1,073
1,066
1,058
1,051
1,044
1,037
1,029
17,800
17,820
1,103
1,096
1,089
1,082
1,074
1,067
1,060
1,053
1,046
1,038
1,031
17,820
17,840
1,105
1,098
1,090
1,083
1,076
1,069
1,062
1,054
1,047
1,040
1,033
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-170
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
17,840
17,860
1,107
1,099
1,092
1,085
1,078
1,070
1,063
1,056
1,049
1,041
1,034
17,860
17,880
1,108
1,101
1,094
1,086
1,079
1,072
1,065
1,057
1,050
1,043
1,036
17,880
17,900
1,110
1,102
1,095
1,088
1,081
1,073
1,066
1,059
1,052
1,044
1,037
17,900
17,920
1,111
1,104
1,097
1,089
1,082
1,075
1,068
1,060
1,053
1,046
1,039
17,920
17,940
1,113
1,105
1,098
1,091
1,084
1,076
1,069
1,062
1,055
1,047
1,040
17,940
17,960
1,114
1,107
1,100
1,092
1,085
1,078
1,071
1,063
1,056
1,049
1,042
17,960
17,980
1,116
1,108
1,101
1,094
1,087
1,079
1,072
1,065
1,058
1,050
1,043
17,980
18,000
1,117
1,110
1,103
1,095
1,088
1,081
1,074
1,066
1,059
1,052
1,045
18,000
18,020
1,119
1,111
1,104
1,097
1,090
1,082
1,075
1,068
1,061
1,053
1,046
18,020
18,040
1,120
1,113
1,106
1,098
1,091
1,084
1,077
1,069
1,062
1,055
1,048
18,040
18,060
1,122
1,114
1,107
1,100
1,093
1,085
1,078
1,071
1,064
1,056
1,049
18,060
18,080
1,123
1,116
1,109
1,101
1,094
1,087
1,080
1,073
1,065
1,058
1,051
18,080
18,100
1,125
1,117
1,110
1,103
1,096
1,089
1,081
1,074
1,067
1,060
1,052
18,100
18,120
1,126
1,119
1,112
1,105
1,097
1,090
1,083
1,076
1,068
1,061
1,054
18,120
18,140
1,128
1,121
1,113
1,106
1,099
1,092
1,084
1,077
1,070
1,063
1,055
18,140
18,160
1,129
1,122
1,115
1,108
1,100
1,093
1,086
1,079
1,071
1,064
1,057
18,160
18,180
1,131
1,124
1,116
1,109
1,102
1,095
1,087
1,080
1,073
1,066
1,058
18,180
18,200
1,132
1,125
1,118
1,111
1,103
1,096
1,089
1,082
1,074
1,067
1,060
18,200
18,220
1,134
1,127
1,119
1,112
1,105
1,098
1,090
1,083
1,076
1,069
1,061
18,220
18,240
1,135
1,128
1,121
1,114
1,106
1,099
1,092
1,085
1,077
1,070
1,063
18,240
18,260
1,137
1,130
1,122
1,115
1,108
1,101
1,093
1,086
1,079
1,072
1,064
18,260
18,280
1,138
1,131
1,124
1,117
1,109
1,102
1,095
1,088
1,080
1,073
1,066
18,280
18,300
1,140
1,133
1,125
1,118
1,111
1,104
1,096
1,089
1,082
1,075
1,067
18,300
18,320
1,141
1,134
1,127
1,120
1,112
1,105
1,098
1,091
1,084
1,076
1,069
18,320
18,340
1,143
1,136
1,128
1,121
1,114
1,107
1,100
1,092
1,085
1,078
1,071
18,340
18,360
1,145
1,137
1,130
1,123
1,116
1,108
1,101
1,094
1,087
1,079
1,072
18,360
18,380
1,146
1,139
1,132
1,124
1,117
1,110
1,103
1,095
1,088
1,081
1,074
18,380
18,400
1,148
1,140
1,133
1,126
1,119
1,111
1,104
1,097
1,090
1,082
1,075
18,400
18,420
1,149
1,142
1,135
1,127
1,120
1,113
1,106
1,098
1,091
1,084
1,077
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-171
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
18,420
18,440
1,151
1,143
1,136
1,129
1,122
1,114
1,107
1,100
1,093
1,085
1,078
18,440
18,460
1,152
1,145
1,138
1,130
1,123
1,116
1,109
1,101
1,094
1,087
1,080
18,460
18,480
1,154
1,146
1,139
1,132
1,125
1,117
1,110
1,103
1,096
1,088
1,081
18,480
18,500
1,155
1,148
1,141
1,133
1,126
1,119
1,112
1,104
1,097
1,090
1,083
18,500
18,520
1,157
1,149
1,142
1,135
1,128
1,120
1,113
1,106
1,099
1,091
1,084
18,520
18,540
1,158
1,151
1,144
1,136
1,129
1,122
1,115
1,107
1,100
1,093
1,086
18,540
18,560
1,160
1,152
1,145
1,138
1,131
1,123
1,116
1,109
1,102
1,094
1,087
18,560
18,580
1,161
1,154
1,147
1,139
1,132
1,125
1,118
1,111
1,103
1,096
1,089
18,580
18,600
1,163
1,155
1,148
1,141
1,134
1,127
1,119
1,112
1,105
1,098
1,090
18,600
18,620
1,164
1,157
1,150
1,143
1,135
1,128
1,121
1,114
1,106
1,099
1,092
18,620
18,640
1,166
1,159
1,151
1,144
1,137
1,130
1,122
1,115
1,108
1,101
1,093
18,640
18,660
1,167
1,160
1,153
1,146
1,138
1,131
1,124
1,117
1,109
1,102
1,095
18,660
18,680
1,169
1,162
1,154
1,147
1,140
1,133
1,125
1,118
1,111
1,104
1,096
18,680
18,700
1,170
1,163
1,156
1,149
1,141
1,134
1,127
1,120
1,112
1,105
1,098
18,700
18,720
1,172
1,165
1,157
1,150
1,143
1,136
1,128
1,121
1,114
1,107
1,099
18,720
18,740
1,173
1,166
1,159
1,152
1,144
1,137
1,130
1,123
1,115
1,108
1,101
18,740
18,760
1,175
1,168
1,160
1,153
1,146
1,139
1,131
1,124
1,117
1,110
1,102
18,760
18,780
1,176
1,169
1,162
1,155
1,147
1,140
1,133
1,126
1,118
1,111
1,104
18,780
18,800
1,178
1,171
1,163
1,156
1,149
1,142
1,134
1,127
1,120
1,113
1,105
18,800
18,820
1,179
1,172
1,165
1,158
1,150
1,143
1,136
1,129
1,122
1,114
1,107
18,820
18,840
1,181
1,174
1,166
1,159
1,152
1,145
1,138
1,130
1,123
1,116
1,109
18,840
18,860
1,183
1,175
1,168
1,161
1,154
1,146
1,139
1,132
1,125
1,117
1,110
18,860
18,880
1,184
1,177
1,170
1,162
1,155
1,148
1,141
1,133
1,126
1,119
1,112
18,880
18,900
1,186
1,178
1,171
1,164
1,157
1,149
1,142
1,135
1,128
1,120
1,113
18,900
18,920
1,187
1,180
1,173
1,165
1,158
1,151
1,144
1,136
1,129
1,122
1,115
18,920
18,940
1,189
1,181
1,174
1,167
1,160
1,152
1,145
1,138
1,131
1,123
1,116
18,940
18,960
1,190
1,183
1,176
1,168
1,161
1,154
1,147
1,139
1,132
1,125
1,118
18,960
18,980
1,192
1,184
1,177
1,170
1,163
1,155
1,148
1,141
1,134
1,126
1,119
18,980
19,000
1,193
1,186
1,179
1,171
1,164
1,157
1,150
1,142
1,135
1,128
1,121
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-172
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
19,000
19,020
1,195
1,187
1,180
1,173
1,166
1,158
1,151
1,144
1,137
1,129
1,122
19,020
19,040
1,196
1,189
1,182
1,174
1,167
1,160
1,153
1,145
1,138
1,131
1,124
19,040
19,060
1,198
1,190
1,183
1,176
1,169
1,161
1,154
1,147
1,140
1,132
1,125
19,060
19,080
1,199
1,192
1,185
1,177
1,170
1,163
1,156
1,149
1,141
1,134
1,127
19,080
19,100
1,201
1,193
1,186
1,179
1,172
1,165
1,157
1,150
1,143
1,136
1,128
19,100
19,120
1,202
1,195
1,188
1,181
1,173
1,166
1,159
1,152
1,144
1,137
1,130
19,120
19,140
1,204
1,197
1,189
1,182
1,175
1,168
1,160
1,153
1,146
1,139
1,131
19,140
19,160
1,205
1,198
1,191
1,184
1,176
1,169
1,162
1,155
1,147
1,140
1,133
19,160
19,180
1,207
1,200
1,192
1,185
1,178
1,171
1,163
1,156
1,149
1,142
1,134
19,180
19,200
1,208
1,201
1,194
1,187
1,179
1,172
1,165
1,158
1,150
1,143
1,136
19,200
19,220
1,210
1,203
1,195
1,188
1,181
1,174
1,166
1,159
1,152
1,145
1,137
19,220
19,240
1,212
1,204
1,197
1,190
1,182
1,175
1,168
1,161
1,153
1,146
1,139
19,240
19,260
1,213
1,206
1,198
1,191
1,184
1,177
1,169
1,162
1,155
1,148
1,140
19,260
19,280
1,215
1,207
1,200
1,193
1,185
1,178
1,171
1,164
1,156
1,149
1,142
19,280
19,300
1,216
1,209
1,201
1,194
1,187
1,180
1,172
1,165
1,158
1,151
1,143
19,300
19,320
1,218
1,210
1,203
1,196
1,188
1,181
1,174
1,167
1,160
1,152
1,145
19,320
19,340
1,219
1,212
1,204
1,197
1,190
1,183
1,176
1,168
1,161
1,154
1,147
19,340
19,360
1,221
1,213
1,206
1,199
1,192
1,184
1,177
1,170
1,163
1,155
1,148
19,360
19,380
1,223
1,215
1,208
1,200
1,193
1,186
1,179
1,171
1,164
1,157
1,150
19,380
19,400
1,224
1,217
1,209
1,202
1,195
1,187
1,180
1,173
1,166
1,158
1,151
19,400
19,420
1,226
1,218
1,211
1,203
1,196
1,189
1,182
1,174
1,167
1,160
1,153
19,420
19,440
1,227
1,220
1,212
1,205
1,198
1,190
1,183
1,176
1,169
1,161
1,154
19,440
19,460
1,229
1,221
1,214
1,206
1,199
1,192
1,185
1,177
1,170
1,163
1,156
19,460
19,480
1,231
1,223
1,215
1,208
1,201
1,193
1,186
1,179
1,172
1,164
1,157
19,480
19,500
1,232
1,225
1,217
1,209
1,202
1,195
1,188
1,180
1,173
1,166
1,159
19,500
19,520
1,234
1,226
1,219
1,211
1,204
1,196
1,189
1,182
1,175
1,167
1,160
19,520
19,540
1,235
1,228
1,220
1,213
1,205
1,198
1,191
1,183
1,176
1,169
1,162
19,540
19,560
1,237
1,229
1,222
1,214
1,207
1,199
1,192
1,185
1,178
1,170
1,163
19,560
19,580
1,238
1,231
1,223
1,216
1,208
1,201
1,194
1,187
1,179
1,172
1,165
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-173
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
19,580
19,600
1,240
1,232
1,225
1,217
1,210
1,203
1,195
1,188
1,181
1,174
1,166
19,600
19,620
1,242
1,234
1,227
1,219
1,211
1,204
1,197
1,190
1,182
1,175
1,168
19,620
19,640
1,243
1,236
1,228
1,221
1,213
1,206
1,198
1,191
1,184
1,177
1,169
19,640
19,660
1,245
1,237
1,230
1,222
1,215
1,207
1,200
1,193
1,185
1,178
1,171
19,660
19,680
1,246
1,239
1,231
1,224
1,216
1,209
1,201
1,194
1,187
1,180
1,172
19,680
19,700
1,248
1,240
1,233
1,225
1,218
1,210
1,203
1,196
1,188
1,181
1,174
19,700
19,720
1,249
1,242
1,234
1,227
1,219
1,212
1,204
1,197
1,190
1,183
1,175
19,720
19,740
1,251
1,244
1,236
1,228
1,221
1,213
1,206
1,199
1,191
1,184
1,177
19,740
19,760
1,253
1,245
1,238
1,230
1,223
1,215
1,207
1,200
1,193
1,186
1,178
19,760
19,780
1,254
1,247
1,239
1,232
1,224
1,217
1,209
1,202
1,194
1,187
1,180
19,780
19,800
1,256
1,248
1,241
1,233
1,226
1,218
1,211
1,203
1,196
1,189
1,181
19,800
19,820
1,257
1,250
1,242
1,235
1,227
1,220
1,212
1,205
1,198
1,190
1,183
19,820
19,840
1,259
1,251
1,244
1,236
1,229
1,221
1,214
1,206
1,199
1,192
1,185
19,840
19,860
1,261
1,253
1,245
1,238
1,230
1,223
1,215
1,208
1,201
1,193
1,186
19,860
19,880
1,262
1,255
1,247
1,240
1,232
1,224
1,217
1,209
1,202
1,195
1,188
19,880
19,900
1,264
1,256
1,249
1,241
1,234
1,226
1,218
1,211
1,204
1,196
1,189
19,900
19,920
1,265
1,258
1,250
1,243
1,235
1,228
1,220
1,213
1,205
1,198
1,191
19,920
19,940
1,267
1,259
1,252
1,244
1,237
1,229
1,222
1,214
1,207
1,199
1,192
19,940
19,960
1,268
1,261
1,253
1,246
1,238
1,231
1,223
1,216
1,208
1,201
1,194
19,960
19,980
1,270
1,262
1,255
1,247
1,240
1,232
1,225
1,217
1,210
1,202
1,195
19,980
20,000
1,272
1,264
1,257
1,249
1,241
1,234
1,226
1,219
1,211
1,204
1,197
20,000
20,020
1,273
1,266
1,258
1,251
1,243
1,236
1,228
1,220
1,213
1,205
1,198
20,020
20,040
1,275
1,267
1,260
1,252
1,245
1,237
1,230
1,222
1,214
1,207
1,200
20,040
20,060
1,276
1,269
1,261
1,254
1,246
1,239
1,231
1,224
1,216
1,209
1,201
20,060
20,080
1,278
1,270
1,263
1,255
1,248
1,240
1,233
1,225
1,218
1,210
1,203
20,080
20,100
1,279
1,272
1,264
1,257
1,249
1,242
1,234
1,227
1,219
1,212
1,204
20,100
20,120
1,281
1,274
1,266
1,258
1,251
1,243
1,236
1,228
1,221
1,213
1,206
20,120
20,140
1,283
1,275
1,268
1,260
1,253
1,245
1,237
1,230
1,222
1,215
1,207
20,140
20,160
1,284
1,277
1,269
1,262
1,254
1,247
1,239
1,232
1,224
1,216
1,209
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-174
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
20,160
20,180
1,286
1,278
1,271
1,263
1,256
1,248
1,241
1,233
1,226
1,218
1,210
20,180
20,200
1,287
1,280
1,272
1,265
1,257
1,250
1,242
1,235
1,227
1,220
1,212
20,200
20,220
1,289
1,281
1,274
1,266
1,259
1,251
1,244
1,236
1,229
1,221
1,214
20,220
20,240
1,291
1,283
1,275
1,268
1,260
1,253
1,245
1,238
1,230
1,223
1,215
20,240
20,260
1,292
1,285
1,277
1,270
1,262
1,254
1,247
1,239
1,232
1,224
1,217
20,260
20,280
1,294
1,286
1,279
1,271
1,264
1,256
1,249
1,241
1,233
1,226
1,218
20,280
20,300
1,295
1,288
1,280
1,273
1,265
1,258
1,250
1,243
1,235
1,228
1,220
20,300
20,320
1,297
1,289
1,282
1,274
1,267
1,259
1,252
1,244
1,237
1,229
1,222
20,320
20,340
1,298
1,291
1,283
1,276
1,268
1,261
1,253
1,246
1,238
1,231
1,223
20,340
20,360
1,300
1,292
1,285
1,277
1,270
1,262
1,255
1,247
1,240
1,232
1,225
20,360
20,380
1,302
1,294
1,287
1,279
1,271
1,264
1,256
1,249
1,241
1,234
1,226
20,380
20,400
1,303
1,296
1,288
1,281
1,273
1,266
1,258
1,250
1,243
1,235
1,228
20,400
20,420
1,305
1,297
1,290
1,282
1,275
1,267
1,260
1,252
1,245
1,237
1,229
20,420
20,440
1,306
1,299
1,291
1,284
1,276
1,269
1,261
1,254
1,246
1,239
1,231
20,440
20,460
1,308
1,300
1,293
1,285
1,278
1,270
1,263
1,255
1,248
1,240
1,233
20,460
20,480
1,310
1,302
1,294
1,287
1,279
1,272
1,264
1,257
1,249
1,242
1,234
20,480
20,500
1,311
1,304
1,296
1,288
1,281
1,273
1,266
1,258
1,251
1,243
1,236
20,500
20,520
1,313
1,305
1,298
1,290
1,283
1,275
1,267
1,260
1,252
1,245
1,237
20,520
20,540
1,314
1,307
1,299
1,292
1,284
1,277
1,269
1,262
1,254
1,246
1,239
20,540
20,560
1,316
1,308
1,301
1,293
1,286
1,278
1,271
1,263
1,256
1,248
1,241
20,560
20,580
1,317
1,310
1,302
1,295
1,287
1,280
1,272
1,265
1,257
1,250
1,242
20,580
20,600
1,319
1,311
1,304
1,296
1,289
1,281
1,274
1,266
1,259
1,251
1,244
20,600
20,620
1,321
1,313
1,306
1,298
1,290
1,283
1,275
1,268
1,260
1,253
1,245
20,620
20,640
1,322
1,315
1,307
1,300
1,292
1,284
1,277
1,269
1,262
1,254
1,247
20,640
20,660
1,324
1,316
1,309
1,301
1,294
1,286
1,279
1,271
1,263
1,256
1,248
20,660
20,680
1,325
1,318
1,310
1,303
1,295
1,288
1,280
1,273
1,265
1,258
1,250
20,680
20,700
1,327
1,319
1,312
1,304
1,297
1,289
1,282
1,274
1,267
1,259
1,252
20,700
20,720
1,328
1,321
1,313
1,306
1,298
1,291
1,283
1,276
1,268
1,261
1,253
20,720
20,740
1,330
1,323
1,315
1,307
1,300
1,292
1,285
1,277
1,270
1,262
1,255
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-175
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
20,740
20,760
1,332
1,324
1,317
1,309
1,302
1,294
1,286
1,279
1,271
1,264
1,256
20,760
20,780
1,333
1,326
1,318
1,311
1,303
1,296
1,288
1,280
1,273
1,265
1,258
20,780
20,800
1,335
1,327
1,320
1,312
1,305
1,297
1,290
1,282
1,275
1,267
1,259
20,800
20,820
1,336
1,329
1,321
1,314
1,306
1,299
1,291
1,284
1,276
1,269
1,261
20,820
20,840
1,338
1,330
1,323
1,315
1,308
1,300
1,293
1,285
1,278
1,270
1,263
20,840
20,860
1,340
1,332
1,324
1,317
1,309
1,302
1,294
1,287
1,279
1,272
1,264
20,860
20,880
1,341
1,334
1,326
1,319
1,311
1,303
1,296
1,288
1,281
1,273
1,266
20,880
20,900
1,343
1,335
1,328
1,320
1,313
1,305
1,297
1,290
1,282
1,275
1,267
20,900
20,920
1,344
1,337
1,329
1,322
1,314
1,307
1,299
1,292
1,284
1,276
1,269
20,920
20,940
1,346
1,338
1,331
1,323
1,316
1,308
1,301
1,293
1,286
1,278
1,271
20,940
20,960
1,347
1,340
1,332
1,325
1,317
1,310
1,302
1,295
1,287
1,280
1,272
20,960
20,980
1,349
1,341
1,334
1,326
1,319
1,311
1,304
1,296
1,289
1,281
1,274
20,980
21,000
1,351
1,343
1,336
1,328
1,320
1,313
1,305
1,298
1,290
1,283
1,275
21,000 & over
1,351
1,344
1,336
1,329
1,321
1,314
1,306
1,299
1,291
1,284
1,276
7.9% of excess over $21,000 plus
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-176
0
1
2
3
4
5
6
7
8
9
10
or more
0
460
0
0
0
0
0
0
0
0
0
0
0
460
480
1
0
0
0
0
0
0
0
0
0
0
480
500
1
0
0
0
0
0
0
0
0
0
0
500
520
1
0
0
0
0
0
0
0
0
0
0
520
540
1
0
0
0
0
0
0
0
0
0
0
540
560
2
0
0
0
0
0
0
0
0
0
0
560
580
2
1
0
0
0
0
0
0
0
0
0
580
600
2
1
0
0
0
0
0
0
0
0
0
600
620
3
1
0
0
0
0
0
0
0
0
0
620
640
3
2
0
0
0
0
0
0
0
0
0
640
660
3
2
0
0
0
0
0
0
0
0
0
660
680
3
2
1
0
0
0
0
0
0
0
0
680
700
4
2
1
0
0
0
0
0
0
0
0
700
720
4
3
1
0
0
0
0
0
0
0
0
720
740
4
3
2
0
0
0
0
0
0
0
0
740
760
5
3
2
1
0
0
0
0
0
0
0
760
780
5
3
2
1
0
0
0
0
0
0
0
780
800
5
4
2
1
0
0
0
0
0
0
0
800
820
5
4
3
1
0
0
0
0
0
0
0
820
840
6
4
3
2
0
0
0
0
0
0
0
840
860
6
5
3
2
1
0
0
0
0
0
0
860
880
6
5
4
2
1
0
0
0
0
0
0
880
900
7
5
4
3
1
0
0
0
0
0
0
900
920
7
5
4
3
1
0
0
0
0
0
0
920
940
7
6
4
3
2
0
0
0
0
0
0
940
960
7
6
5
3
2
1
0
0
0
0
0
960
980
8
6
5
4
2
1
0
0
0
0
0
980
1,000
8
7
5
4
3
1
0
0
0
0
0
1,000
1,020
8
7
6
4
3
2
0
0
0
0
0
Monthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-177
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
1,020
1,040
8
7
6
4
3
2
0
0
0
0
0
1,040
1,060
9
7
6
5
3
2
1
0
0
0
0
1,060
1,080
9
8
6
5
4
2
1
0
0
0
0
1,080
1,100
9
8
7
5
4
3
1
0
0
0
0
1,100
1,120
10
8
7
6
4
3
2
0
0
0
0
1,120
1,140
10
9
7
6
5
3
2
1
0
0
0
1,140
1,160
10
9
7
6
5
3
2
1
0
0
0
1,160
1,180
10
9
8
6
5
4
2
1
0
0
0
1,180
1,200
11
9
8
7
5
4
3
1
0
0
0
1,200
1,220
11
10
8
7
6
4
3
2
0
0
0
1,220
1,240
11
10
9
7
6
5
3
2
1
0
0
1,240
1,260
12
10
9
8
6
5
4
2
1
0
0
1,260
1,280
12
10
9
8
6
5
4
2
1
0
0
1,280
1,300
12
11
9
8
7
5
4
3
1
0
0
1,300
1,320
12
11
10
8
7
6
4
3
2
0
0
1,320
1,340
13
11
10
9
7
6
5
3
2
1
0
1,340
1,360
13
12
10
9
8
6
5
4
2
1
0
1,360
1,380
13
12
11
9
8
7
5
4
3
1
0
1,380
1,400
14
12
11
10
8
7
6
4
3
1
0
1,400
1,420
14
12
11
10
8
7
6
4
3
2
0
1,420
1,440
14
13
11
10
9
7
6
5
3
2
1
1,440
1,460
14
13
12
10
9
8
6
5
4
2
1
1,460
1,480
15
13
12
11
9
8
7
5
4
3
1
1,480
1,500
15
14
12
11
10
8
7
6
4
3
2
1,500
1,520
15
14
13
11
10
9
7
6
5
3
2
1,520
1,540
15
14
13
11
10
9
7
6
5
3
2
1,540
1,560
16
14
13
12
10
9
8
6
5
4
2
1,560
1,580
16
15
13
12
11
9
8
7
5
4
3
1,580
1,600
16
15
14
12
11
10
8
7
6
4
3
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-178
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
1,600
1,620
17
15
14
13
11
10
9
7
6
5
3
1,620
1,640
17
16
14
13
12
10
9
8
6
5
4
1,640
1,660
17
16
14
13
12
10
9
8
6
5
4
1,660
1,680
17
16
15
13
12
11
9
8
7
5
4
1,680
1,700
18
16
15
14
12
11
10
8
7
6
4
1,700
1,720
18
17
15
14
13
11
10
9
7
6
5
1,720
1,740
18
17
16
14
13
12
10
9
8
6
5
1,740
1,760
19
17
16
15
13
12
11
9
8
7
5
1,760
1,780
19
17
16
15
13
12
11
9
8
7
5
1,780
1,800
19
18
16
15
14
12
11
10
8
7
6
1,800
1,820
19
18
17
15
14
13
11
10
9
7
6
1,820
1,840
20
18
17
16
14
13
12
10
9
8
6
1,840
1,860
20
19
17
16
15
13
12
11
9
8
7
1,860
1,880
20
19
18
16
15
14
12
11
10
8
7
1,880
1,900
21
19
18
17
15
14
13
11
10
8
7
1,900
1,920
21
19
18
17
15
14
13
11
10
9
7
1,920
1,940
21
20
18
17
16
14
13
12
10
9
8
1,940
1,960
21
20
19
17
16
15
13
12
11
9
8
1,960
1,980
22
20
19
18
16
15
14
12
11
10
8
1,980
2,000
22
21
19
18
17
15
14
13
11
10
9
2,000
2,020
22
21
20
18
17
16
14
13
12
10
9
2,020
2,040
22
21
20
18
17
16
14
13
12
10
9
2,040
2,060
23
21
20
19
17
16
15
13
12
11
9
2,060
2,080
23
22
20
19
18
16
15
14
12
11
10
2,080
2,100
23
22
21
19
18
17
15
14
13
11
10
2,100
2,120
24
22
21
20
18
17
16
14
13
12
10
2,120
2,140
24
23
21
20
19
17
16
15
13
12
11
2,140
2,160
24
23
21
20
19
17
16
15
13
12
11
2,160
2,180
24
23
22
20
19
18
16
15
14
12
11
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-179
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
2,180
2,200
25
23
22
21
19
18
17
15
14
13
11
2,200
2,220
25
24
22
21
20
18
17
16
14
13
12
2,220
2,240
25
24
23
21
20
19
17
16
15
13
12
2,240
2,260
26
24
23
22
20
19
18
16
15
14
12
2,260
2,280
26
24
23
22
20
19
18
16
15
14
12
2,280
2,300
26
25
23
22
21
19
18
17
15
14
13
2,300
2,320
26
25
24
22
21
20
18
17
16
14
13
2,320
2,340
27
25
24
23
21
20
19
17
16
15
13
2,340
2,360
27
26
24
23
22
20
19
18
16
15
14
2,360
2,380
27
26
25
23
22
21
19
18
17
15
14
2,380
2,400
28
26
25
24
22
21
20
18
17
15
14
2,400
2,420
28
26
25
24
22
21
20
18
17
16
14
2,420
2,440
28
27
25
24
23
21
20
19
17
16
15
2,440
2,460
28
27
26
24
23
22
20
19
18
16
15
2,460
2,480
29
27
26
25
23
22
21
19
18
17
15
2,480
2,500
29
28
26
25
24
22
21
20
18
17
16
2,500
2,520
29
28
27
25
24
23
21
20
19
17
16
2,520
2,540
29
28
27
25
24
23
21
20
19
17
16
2,540
2,560
30
28
27
26
24
23
22
20
19
18
16
2,560
2,580
30
29
27
26
25
23
22
21
19
18
17
2,580
2,600
30
29
28
26
25
24
22
21
20
18
17
2,600
2,620
31
29
28
27
25
24
23
21
20
19
17
2,620
2,640
31
30
28
27
26
24
23
22
20
19
18
2,640
2,660
31
30
28
27
26
24
23
22
20
19
18
2,660
2,680
31
30
29
27
26
25
23
22
21
19
18
2,680
2,700
32
30
29
28
26
25
24
22
21
20
18
2,700
2,720
32
31
29
28
27
25
24
23
21
20
19
2,720
2,740
32
31
30
28
27
26
24
23
22
20
19
2,740
2,760
33
31
30
29
27
26
25
23
22
21
19
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-180
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
2,760
2,780
33
31
30
29
27
26
25
23
22
21
19
2,780
2,800
33
32
30
29
28
26
25
24
22
21
20
2,800
2,820
33
32
31
29
28
27
25
24
23
21
20
2,820
2,840
34
32
31
30
28
27
26
24
23
22
20
2,840
2,860
34
33
31
30
29
27
26
25
23
22
21
2,860
2,880
34
33
32
30
29
28
26
25
24
22
21
2,880
2,900
35
33
32
31
29
28
27
25
24
22
21
2,900
2,920
35
33
32
31
29
28
27
25
24
23
21
2,920
2,940
35
34
32
31
30
28
27
26
24
23
22
2,940
2,960
35
34
33
31
30
29
27
26
25
23
22
2,960
2,980
36
34
33
32
30
29
28
26
25
24
22
2,980
3,000
36
35
33
32
31
29
28
27
25
24
23
3,000
3,020
36
35
34
32
31
30
28
27
26
24
23
3,020
3,040
36
35
34
32
31
30
28
27
26
24
23
3,040
3,060
37
35
34
33
31
30
29
27
26
25
23
3,060
3,080
37
36
34
33
32
30
29
28
26
25
24
3,080
3,100
37
36
35
33
32
31
29
28
27
25
24
3,100
3,120
38
36
35
34
32
31
30
28
27
26
24
3,120
3,140
38
37
35
34
33
31
30
29
27
26
25
3,140
3,160
38
37
35
34
33
31
30
29
27
26
25
3,160
3,180
38
37
36
34
33
32
30
29
28
26
25
3,180
3,200
39
37
36
35
33
32
31
29
28
27
25
3,200
3,220
39
38
36
35
34
32
31
30
28
27
26
3,220
3,240
39
38
37
35
34
33
31
30
29
27
26
3,240
3,260
40
38
37
36
34
33
32
30
29
28
26
3,260
3,280
40
38
37
36
34
33
32
30
29
28
26
3,280
3,300
40
39
37
36
35
33
32
31
29
28
27
3,300
3,320
40
39
38
36
35
34
32
31
30
28
27
3,320
3,340
41
39
38
37
35
34
33
31
30
29
27
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-181
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
3,340
3,360
41
40
38
37
36
34
33
32
30
29
28
3,360
3,380
41
40
39
37
36
35
33
32
31
29
28
3,380
3,400
42
40
39
38
36
35
34
32
31
29
28
3,400
3,420
42
40
39
38
36
35
34
32
31
30
28
3,420
3,440
42
41
39
38
37
35
34
33
31
30
29
3,440
3,460
42
41
40
38
37
36
34
33
32
30
29
3,460
3,480
43
41
40
39
37
36
35
33
32
31
29
3,480
3,500
43
42
40
39
38
36
35
34
32
31
30
3,500
3,520
43
42
41
39
38
37
35
34
33
31
30
3,520
3,540
43
42
41
39
38
37
35
34
33
31
30
3,540
3,560
44
42
41
40
38
37
36
34
33
32
30
3,560
3,580
44
43
41
40
39
37
36
35
33
32
31
3,580
3,600
44
43
42
40
39
38
36
35
34
32
31
3,600
3,620
45
43
42
41
39
38
37
35
34
33
31
3,620
3,640
45
44
42
41
40
38
37
36
34
33
32
3,640
3,660
46
44
42
41
40
38
37
36
34
33
32
3,660
3,680
46
44
43
41
40
39
37
36
35
33
32
3,680
3,700
47
44
43
42
40
39
38
36
35
34
32
3,700
3,720
48
45
43
42
41
39
38
37
35
34
33
3,720
3,740
48
45
44
42
41
40
38
37
36
34
33
3,740
3,760
49
46
44
43
41
40
39
37
36
35
33
3,760
3,780
49
46
44
43
41
40
39
37
36
35
33
3,780
3,800
50
47
44
43
42
40
39
38
36
35
34
3,800
3,820
51
48
45
43
42
41
39
38
37
35
34
3,820
3,840
51
48
45
44
42
41
40
38
37
36
34
3,840
3,860
52
49
46
44
43
41
40
39
37
36
35
3,860
3,880
53
50
47
44
43
42
40
39
38
36
35
3,880
3,900
53
50
47
45
43
42
41
39
38
36
35
3,900
3,920
54
51
48
45
43
42
41
39
38
37
35
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-182
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
3,920
3,940
55
52
48
45
44
42
41
40
38
37
36
3,940
3,960
55
52
49
46
44
43
41
40
39
37
36
3,960
3,980
56
53
50
47
44
43
42
40
39
38
36
3,980
4,000
56
53
50
47
45
43
42
41
39
38
37
4,000
4,020
57
54
51
48
45
44
42
41
40
38
37
4,020
4,040
58
55
52
49
46
44
42
41
40
38
37
4,040
4,060
58
55
52
49
46
44
43
41
40
39
37
4,060
4,080
59
56
53
50
47
44
43
42
40
39
38
4,080
4,100
60
57
54
51
47
45
43
42
41
39
38
4,100
4,120
60
57
54
51
48
45
44
42
41
40
38
4,120
4,140
61
58
55
52
49
46
44
43
41
40
39
4,140
4,160
62
59
55
52
49
46
44
43
41
40
39
4,160
4,180
62
59
56
53
50
47
44
43
42
40
39
4,180
4,200
63
60
57
54
51
48
45
43
42
41
39
4,200
4,220
64
60
57
54
51
48
45
44
42
41
40
4,220
4,240
64
61
58
55
52
49
46
44
43
41
40
4,240
4,260
65
62
59
56
53
50
46
44
43
42
40
4,260
4,280
65
62
59
56
53
50
47
44
43
42
40
4,280
4,300
66
63
60
57
54
51
48
45
43
42
41
4,300
4,320
67
64
61
58
55
51
48
45
44
42
41
4,320
4,340
67
64
61
58
55
52
49
46
44
43
41
4,340
4,360
68
65
62
59
56
53
50
47
44
43
42
4,360
4,380
69
66
63
59
56
53
50
47
45
43
42
4,380
4,400
69
66
63
60
57
54
51
48
45
43
42
4,400
4,420
70
67
64
61
58
55
52
49
46
44
42
4,420
4,440
71
68
64
61
58
55
52
49
46
44
43
4,440
4,460
72
68
65
62
59
56
53
50
47
44
43
4,460
4,480
73
69
66
63
60
57
54
50
47
45
43
4,480
4,500
74
69
66
63
60
57
54
51
48
45
44
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-183
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
4,500
4,520
75
70
67
64
61
58
55
52
49
46
44
4,520
4,540
76
71
68
65
62
59
55
52
49
46
44
4,540
4,560
77
72
68
65
62
59
56
53
50
47
44
4,560
4,580
78
73
69
66
63
60
57
54
51
48
45
4,580
4,600
79
74
70
67
63
60
57
54
51
48
45
4,600
4,620
81
75
70
67
64
61
58
55
52
49
46
4,620
4,640
82
76
71
68
65
62
59
56
53
50
46
4,640
4,660
83
78
72
68
65
62
59
56
53
50
47
4,660
4,680
84
79
73
69
66
63
60
57
54
51
48
4,680
4,700
85
80
74
70
67
64
61
58
54
51
48
4,700
4,720
86
81
76
70
67
64
61
58
55
52
49
4,720
4,740
87
82
77
71
68
65
62
59
56
53
50
4,740
4,760
88
83
78
73
69
66
62
59
56
53
50
4,760
4,780
89
84
79
74
69
66
63
60
57
54
51
4,780
4,800
90
85
80
75
70
67
64
61
58
55
52
4,800
4,820
92
86
81
76
71
67
64
61
58
55
52
4,820
4,840
93
87
82
77
72
68
65
62
59
56
53
4,840
4,860
94
89
83
78
73
69
66
63
60
57
53
4,860
4,880
95
90
84
79
74
69
66
63
60
57
54
4,880
4,900
96
91
85
80
75
70
67
64
61
58
55
4,900
4,920
97
92
87
81
76
71
68
65
62
58
55
4,920
4,940
98
93
88
82
77
72
68
65
62
59
56
4,940
4,960
99
94
89
84
78
73
69
66
63
60
57
4,960
4,980
100
95
90
85
79
74
70
66
63
60
57
4,980
5,000
101
96
91
86
81
75
70
67
64
61
58
5,000
5,020
103
97
92
87
82
76
71
68
65
62
59
5,020
5,040
104
98
93
88
83
77
72
68
65
62
59
5,040
5,060
105
100
94
89
84
79
73
69
66
63
60
5,060
5,080
106
101
95
90
85
80
74
70
67
64
61
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-184
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
5,080
5,100
107
102
96
91
86
81
76
70
67
64
61
5,100
5,120
108
103
98
92
87
82
77
71
68
65
62
5,120
5,140
109
104
99
93
88
83
78
72
69
66
62
5,140
5,160
110
105
100
95
89
84
79
74
69
66
63
5,160
5,180
111
106
101
96
90
85
80
75
70
67
64
5,180
5,200
112
107
102
97
92
86
81
76
71
67
64
5,200
5,220
114
108
103
98
93
87
82
77
72
68
65
5,220
5,240
115
109
104
99
94
88
83
78
73
69
66
5,240
5,260
116
111
105
100
95
90
84
79
74
69
66
5,260
5,280
117
112
106
101
96
91
85
80
75
70
67
5,280
5,300
118
113
107
102
97
92
87
81
76
71
68
5,300
5,320
119
114
109
103
98
93
88
82
77
72
68
5,320
5,340
120
115
110
104
99
94
89
83
78
73
69
5,340
5,360
121
116
111
106
100
95
90
85
79
74
69
5,360
5,380
122
117
112
107
101
96
91
86
80
75
70
5,380
5,400
123
118
113
108
103
97
92
87
82
76
71
5,400
5,420
125
119
114
109
104
98
93
88
83
77
72
5,420
5,440
126
120
115
110
105
99
94
89
84
78
73
5,440
5,460
127
122
116
111
106
101
95
90
85
80
74
5,460
5,480
128
123
117
112
107
102
96
91
86
81
75
5,480
5,500
129
124
118
113
108
103
98
92
87
82
77
5,500
5,520
130
125
120
114
109
104
99
93
88
83
78
5,520
5,540
131
126
121
115
110
105
100
94
89
84
79
5,540
5,560
132
127
122
117
111
106
101
96
90
85
80
5,560
5,580
133
128
123
118
112
107
102
97
91
86
81
5,580
5,600
134
129
124
119
114
108
103
98
93
87
82
5,600
5,620
136
130
125
120
115
109
104
99
94
88
83
5,620
5,640
137
131
126
121
116
110
105
100
95
89
84
5,640
5,660
138
133
127
122
117
112
106
101
96
91
85
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-185
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
5,660
5,680
139
134
128
123
118
113
107
102
97
92
86
5,680
5,700
140
135
129
124
119
114
109
103
98
93
88
5,700
5,720
141
136
131
125
120
115
110
104
99
94
89
5,720
5,740
142
137
132
126
121
116
111
105
100
95
90
5,740
5,760
143
138
133
128
122
117
112
107
101
96
91
5,760
5,780
144
139
134
129
123
118
113
108
102
97
92
5,780
5,800
145
140
135
130
125
119
114
109
104
98
93
5,800
5,820
147
141
136
131
126
120
115
110
105
99
94
5,820
5,840
148
142
137
132
127
121
116
111
106
100
95
5,840
5,860
149
144
138
133
128
123
117
112
107
102
96
5,860
5,880
150
145
139
134
129
124
118
113
108
103
97
5,880
5,900
151
146
140
135
130
125
120
114
109
104
99
5,900
5,920
152
147
142
136
131
126
121
115
110
105
100
5,920
5,940
153
148
143
137
132
127
122
116
111
106
101
5,940
5,960
154
149
144
139
133
128
123
118
112
107
102
5,960
5,980
155
150
145
140
134
129
124
119
113
108
103
5,980
6,000
156
151
146
141
136
130
125
120
115
109
104
6,000
6,020
158
152
147
142
137
131
126
121
116
110
105
6,020
6,040
159
153
148
143
138
132
127
122
117
111
106
6,040
6,060
160
155
149
144
139
134
128
123
118
113
107
6,060
6,080
161
156
150
145
140
135
129
124
119
114
108
6,080
6,100
162
157
151
146
141
136
131
125
120
115
110
6,100
6,120
163
158
153
147
142
137
132
126
121
116
111
6,120
6,140
164
159
154
148
143
138
133
127
122
117
112
6,140
6,160
165
160
155
150
144
139
134
129
123
118
113
6,160
6,180
166
161
156
151
145
140
135
130
124
119
114
6,180
6,200
167
162
157
152
147
141
136
131
126
120
115
6,200
6,220
169
163
158
153
148
142
137
132
127
121
116
6,220
6,240
170
164
159
154
149
143
138
133
128
122
117
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-186
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
6,240
6,260
171
166
160
155
150
145
139
134
129
124
118
6,260
6,280
172
167
161
156
151
146
140
135
130
125
119
6,280
6,300
173
168
162
157
152
147
142
136
131
126
121
6,300
6,320
174
169
164
158
153
148
143
137
132
127
122
6,320
6,340
175
170
165
159
154
149
144
138
133
128
123
6,340
6,360
176
171
166
161
155
150
145
140
134
129
124
6,360
6,380
177
172
167
162
156
151
146
141
135
130
125
6,380
6,400
178
173
168
163
158
152
147
142
137
131
126
6,400
6,420
180
174
169
164
159
153
148
143
138
132
127
6,420
6,440
181
175
170
165
160
154
149
144
139
133
128
6,440
6,460
182
177
171
166
161
156
150
145
140
135
129
6,460
6,480
183
178
172
167
162
157
151
146
141
136
130
6,480
6,500
185
179
173
168
163
158
153
147
142
137
132
6,500
6,520
186
180
175
169
164
159
154
148
143
138
133
6,520
6,540
187
181
176
170
165
160
155
149
144
139
134
6,540
6,560
188
182
177
172
166
161
156
151
145
140
135
6,560
6,580
190
184
178
173
167
162
157
152
146
141
136
6,580
6,600
191
185
179
174
169
163
158
153
148
142
137
6,600
6,620
192
186
180
175
170
164
159
154
149
143
138
6,620
6,640
194
187
181
176
171
165
160
155
150
144
139
6,640
6,660
195
189
183
177
172
167
161
156
151
146
140
6,660
6,680
196
190
184
178
173
168
162
157
152
147
141
6,680
6,700
197
191
185
179
174
169
164
158
153
148
143
6,700
6,720
199
193
186
180
175
170
165
159
154
149
144
6,720
6,740
200
194
188
182
176
171
166
160
155
150
145
6,740
6,760
201
195
189
183
177
172
167
162
156
151
146
6,760
6,780
202
196
190
184
178
173
168
163
157
152
147
6,780
6,800
204
198
192
185
180
174
169
164
159
153
148
6,800
6,820
205
199
193
187
181
175
170
165
160
154
149
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-187
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
6,820
6,840
206
200
194
188
182
176
171
166
161
155
150
6,840
6,860
208
201
195
189
183
178
172
167
162
157
151
6,860
6,880
209
203
197
191
184
179
173
168
163
158
152
6,880
6,900
210
204
198
192
186
180
175
169
164
159
154
6,900
6,920
211
205
199
193
187
181
176
170
165
160
155
6,920
6,940
213
207
201
194
188
182
177
171
166
161
156
6,940
6,960
214
208
202
196
190
183
178
173
167
162
157
6,960
6,980
215
209
203
197
191
185
179
174
168
163
158
6,980
7,000
217
210
204
198
192
186
180
175
170
164
159
7,000
7,020
218
212
206
200
193
187
181
176
171
165
160
7,020
7,040
219
213
207
201
195
189
183
177
172
166
161
7,040
7,060
220
214
208
202
196
190
184
178
173
168
162
7,060
7,080
222
216
209
203
197
191
185
179
174
169
163
7,080
7,100
223
217
211
205
199
192
186
180
175
170
165
7,100
7,120
224
218
212
206
200
194
188
182
176
171
166
7,120
7,140
226
219
213
207
201
195
189
183
177
172
167
7,140
7,160
227
221
215
208
202
196
190
184
178
173
168
7,160
7,180
228
222
216
210
204
198
191
185
179
174
169
7,180
7,200
229
223
217
211
205
199
193
187
181
175
170
7,200
7,220
231
225
218
212
206
200
194
188
182
176
171
7,220
7,240
232
226
220
214
208
201
195
189
183
177
172
7,240
7,260
233
227
221
215
209
203
197
190
184
179
173
7,260
7,280
234
228
222
216
210
204
198
192
186
180
174
7,280
7,300
236
230
224
217
211
205
199
193
187
181
176
7,300
7,320
237
231
225
219
213
207
200
194
188
182
177
7,320
7,340
238
232
226
220
214
208
202
196
190
183
178
7,340
7,360
240
233
227
221
215
209
203
197
191
185
179
7,360
7,380
241
235
229
223
216
210
204
198
192
186
180
7,380
7,400
242
236
230
224
218
212
206
199
193
187
181
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-188
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
7,400
7,420
243
237
231
225
219
213
207
201
195
189
182
7,420
7,440
245
239
233
226
220
214
208
202
196
190
184
7,440
7,460
246
240
234
228
222
215
209
203
197
191
185
7,460
7,480
247
241
235
229
223
217
211
205
198
192
186
7,480
7,500
249
242
236
230
224
218
212
206
200
194
188
7,500
7,520
250
244
238
232
225
219
213
207
201
195
189
7,520
7,540
251
245
239
233
227
221
215
208
202
196
190
7,540
7,560
252
246
240
234
228
222
216
210
204
197
191
7,560
7,580
254
248
241
235
229
223
217
211
205
199
193
7,580
7,600
255
249
243
237
231
224
218
212
206
200
194
7,600
7,620
256
250
244
238
232
226
220
214
207
201
195
7,620
7,640
258
251
245
239
233
227
221
215
209
203
197
7,640
7,660
259
253
247
240
234
228
222
216
210
204
198
7,660
7,680
260
254
248
242
236
230
223
217
211
205
199
7,680
7,700
261
255
249
243
237
231
225
219
213
206
200
7,700
7,720
263
257
250
244
238
232
226
220
214
208
202
7,720
7,740
264
258
252
246
240
233
227
221
215
209
203
7,740
7,760
265
259
253
247
241
235
229
222
216
210
204
7,760
7,780
266
260
254
248
242
236
230
224
218
212
205
7,780
7,800
268
262
256
249
243
237
231
225
219
213
207
7,800
7,820
269
263
257
251
245
239
232
226
220
214
208
7,820
7,840
270
264
258
252
246
240
234
228
222
215
209
7,840
7,860
272
265
259
253
247
241
235
229
223
217
211
7,860
7,880
273
267
261
255
248
242
236
230
224
218
212
7,880
7,900
274
268
262
256
250
244
238
231
225
219
213
7,900
7,920
275
269
263
257
251
245
239
233
227
221
214
7,920
7,940
277
271
265
258
252
246
240
234
228
222
216
7,940
7,960
278
272
266
260
254
247
241
235
229
223
217
7,960
7,980
279
273
267
261
255
249
243
237
230
224
218
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-189
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
7,980
8,000
281
274
268
262
256
250
244
238
232
226
220
8,000
8,020
282
276
270
264
257
251
245
239
233
227
221
8,020
8,040
283
277
271
265
259
253
247
240
234
228
222
8,040
8,060
284
278
272
266
260
254
248
242
236
229
223
8,060
8,080
286
280
273
267
261
255
249
243
237
231
225
8,080
8,100
287
281
275
269
263
256
250
244
238
232
226
8,100
8,120
288
282
276
270
264
258
252
246
239
233
227
8,120
8,140
290
283
277
271
265
259
253
247
241
235
229
8,140
8,160
291
285
279
272
266
260
254
248
242
236
230
8,160
8,180
292
286
280
274
268
262
255
249
243
237
231
8,180
8,200
293
287
281
275
269
263
257
251
245
238
232
8,200
8,220
295
289
282
276
270
264
258
252
246
240
234
8,220
8,240
296
290
284
278
272
265
259
253
247
241
235
8,240
8,260
297
291
285
279
273
267
261
254
248
242
236
8,260
8,280
298
292
286
280
274
268
262
256
250
244
237
8,280
8,300
300
294
288
281
275
269
263
257
251
245
239
8,300
8,320
301
295
289
283
277
271
264
258
252
246
240
8,320
8,340
302
296
290
284
278
272
266
260
254
247
241
8,340
8,360
304
297
291
285
279
273
267
261
255
249
243
8,360
8,380
305
299
293
287
280
274
268
262
256
250
244
8,380
8,400
306
300
294
288
282
276
270
263
257
251
245
8,400
8,420
307
301
295
289
283
277
271
265
259
253
246
8,420
8,440
309
303
297
290
284
278
272
266
260
254
248
8,440
8,460
310
304
298
292
286
279
273
267
261
255
249
8,460
8,480
311
305
299
293
287
281
275
269
262
256
250
8,480
8,500
313
306
300
294
288
282
276
270
264
258
252
8,500
8,520
314
308
302
296
289
283
277
271
265
259
253
8,520
8,540
316
309
303
297
291
285
279
272
266
260
254
8,540
8,560
317
310
304
298
292
286
280
274
268
261
255
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-190
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
8,560
8,580
318
312
305
299
293
287
281
275
269
263
257
8,580
8,600
320
313
307
301
295
288
282
276
270
264
258
8,600
8,620
321
314
308
302
296
290
284
278
271
265
259
8,620
8,640
322
316
309
303
297
291
285
279
273
267
261
8,640
8,660
324
317
311
304
298
292
286
280
274
268
262
8,660
8,680
325
319
312
306
300
294
287
281
275
269
263
8,680
8,700
326
320
313
307
301
295
289
283
277
270
264
8,700
8,720
328
321
315
308
302
296
290
284
278
272
266
8,720
8,740
329
323
316
310
304
297
291
285
279
273
267
8,740
8,760
331
324
318
311
305
299
293
286
280
274
268
8,760
8,780
332
325
319
312
306
300
294
288
282
276
269
8,780
8,800
333
327
320
314
307
301
295
289
283
277
271
8,800
8,820
335
328
322
315
309
303
296
290
284
278
272
8,820
8,840
336
329
323
316
310
304
298
292
286
279
273
8,840
8,860
337
331
324
318
311
305
299
293
287
281
275
8,860
8,880
339
332
326
319
313
306
300
294
288
282
276
8,880
8,900
340
334
327
321
314
308
302
295
289
283
277
8,900
8,920
341
335
328
322
315
309
303
297
291
285
278
8,920
8,940
343
336
330
323
317
310
304
298
292
286
280
8,940
8,960
344
338
331
325
318
312
305
299
293
287
281
8,960
8,980
345
339
332
326
320
313
307
301
294
288
282
8,980
9,000
347
340
334
327
321
314
308
302
296
290
284
9,000
9,020
348
342
335
329
322
316
309
303
297
291
285
9,020
9,040
350
343
337
330
324
317
311
304
298
292
286
9,040
9,060
351
344
338
331
325
318
312
306
300
293
287
9,060
9,080
352
346
339
333
326
320
313
307
301
295
289
9,080
9,100
354
347
341
334
328
321
315
308
302
296
290
9,100
9,120
355
348
342
336
329
323
316
310
303
297
291
9,120
9,140
356
350
343
337
330
324
317
311
305
299
293
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-191
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
9,140
9,160
358
351
345
338
332
325
319
312
306
300
294
9,160
9,180
359
353
346
340
333
327
320
314
307
301
295
9,180
9,200
360
354
347
341
334
328
322
315
309
302
296
9,200
9,220
362
355
349
342
336
329
323
316
310
304
298
9,220
9,240
363
357
350
344
337
331
324
318
311
305
299
9,240
9,260
365
358
352
345
339
332
326
319
313
306
300
9,260
9,280
366
359
353
346
340
333
327
320
314
308
301
9,280
9,300
367
361
354
348
341
335
328
322
315
309
303
9,300
9,320
369
362
356
349
343
336
330
323
317
310
304
9,320
9,340
370
363
357
350
344
338
331
325
318
312
305
9,340
9,360
371
365
358
352
345
339
332
326
319
313
307
9,360
9,380
373
366
360
353
347
340
334
327
321
314
308
9,380
9,400
374
368
361
355
348
342
335
329
322
316
309
9,400
9,420
375
369
362
356
349
343
336
330
324
317
311
9,420
9,440
377
370
364
357
351
344
338
331
325
318
312
9,440
9,460
378
372
365
359
352
346
339
333
326
320
313
9,460
9,480
379
373
366
360
354
347
341
334
328
321
315
9,480
9,500
381
374
368
361
355
348
342
335
329
322
316
9,500
9,520
382
376
369
363
356
350
343
337
330
324
317
9,520
9,540
384
377
371
364
358
351
345
338
332
325
319
9,540
9,560
385
378
372
365
359
352
346
340
333
327
320
9,560
9,580
386
380
373
367
360
354
347
341
334
328
321
9,580
9,600
388
381
375
368
362
355
349
342
336
329
323
9,600
9,620
389
382
376
370
363
357
350
344
337
331
324
9,620
9,640
390
384
377
371
364
358
351
345
338
332
326
9,640
9,660
392
385
379
372
366
359
353
346
340
333
327
9,660
9,680
393
387
380
374
367
361
354
348
341
335
328
9,680
9,700
394
388
381
375
368
362
356
349
343
336
330
9,700
9,720
396
389
383
376
370
363
357
350
344
337
331
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-192
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
9,720
9,740
397
391
384
378
371
365
358
352
345
339
332
9,740
9,760
399
392
386
379
373
366
360
353
347
340
334
9,760
9,780
400
393
387
380
374
367
361
354
348
342
335
9,780
9,800
401
395
388
382
375
369
362
356
349
343
336
9,800
9,820
403
396
390
383
377
370
364
357
351
344
338
9,820
9,840
404
397
391
384
378
372
365
359
352
346
339
9,840
9,860
405
399
392
386
379
373
366
360
353
347
340
9,860
9,880
407
400
394
387
381
374
368
361
355
348
342
9,880
9,900
408
402
395
389
382
376
369
363
356
350
343
9,900
9,920
409
403
396
390
383
377
370
364
358
351
345
9,920
9,940
411
404
398
391
385
378
372
365
359
352
346
9,940
9,960
412
406
399
393
386
380
373
367
360
354
347
9,960
9,980
413
407
400
394
388
381
375
368
362
355
349
9,980
10,000
415
408
402
395
389
382
376
369
363
356
350
10,000
10,020
416
410
403
397
390
384
377
371
364
358
351
10,020
10,040
418
411
405
398
392
385
379
372
366
359
353
10,040
10,060
419
412
406
399
393
386
380
374
367
361
354
10,060
10,080
420
414
407
401
394
388
381
375
368
362
355
10,080
10,100
422
415
409
402
396
389
383
376
370
363
357
10,100
10,120
423
416
410
404
397
391
384
378
371
365
358
10,120
10,140
424
418
411
405
398
392
385
379
372
366
360
10,140
10,160
426
419
413
406
400
393
387
380
374
367
361
10,160
10,180
427
421
414
408
401
395
388
382
375
369
362
10,180
10,200
428
422
415
409
402
396
390
383
377
370
364
10,200
10,220
430
423
417
410
404
397
391
384
378
371
365
10,220
10,240
431
425
418
412
405
399
392
386
379
373
366
10,240
10,260
433
426
420
413
407
400
394
387
381
374
368
10,260
10,280
434
427
421
414
408
401
395
388
382
376
369
10,280
10,300
435
429
422
416
409
403
396
390
383
377
370
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-193
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
10,300
10,320
437
430
424
417
411
404
398
391
385
378
372
10,320
10,340
438
431
425
418
412
406
399
393
386
380
373
10,340
10,360
439
433
426
420
413
407
400
394
387
381
374
10,360
10,380
441
434
428
421
415
408
402
395
389
382
376
10,380
10,400
442
436
429
423
416
410
403
397
390
384
377
10,400
10,420
443
437
430
424
417
411
404
398
392
385
379
10,420
10,440
445
438
432
425
419
412
406
399
393
386
380
10,440
10,460
446
440
433
427
420
414
407
401
394
388
381
10,460
10,480
447
441
434
428
422
415
409
402
396
389
383
10,480
10,500
449
442
436
429
423
416
410
403
397
390
384
10,500
10,520
450
444
437
431
424
418
411
405
398
392
385
10,520
10,540
452
445
439
432
426
419
413
406
400
393
387
10,540
10,560
453
446
440
433
427
420
414
408
401
395
388
10,560
10,580
454
448
441
435
428
422
415
409
402
396
389
10,580
10,600
456
449
443
436
430
423
417
410
404
397
391
10,600
10,620
457
450
444
438
431
425
418
412
405
399
392
10,620
10,640
458
452
445
439
432
426
419
413
406
400
394
10,640
10,660
460
453
447
440
434
427
421
414
408
401
395
10,660
10,680
461
455
448
442
435
429
422
416
409
403
396
10,680
10,700
462
456
449
443
436
430
424
417
411
404
398
10,700
10,720
464
457
451
444
438
431
425
418
412
405
399
10,720
10,740
465
459
452
446
439
433
426
420
413
407
400
10,740
10,760
467
460
454
447
441
434
428
421
415
408
402
10,760
10,780
468
461
455
448
442
435
429
422
416
410
403
10,780
10,800
469
463
456
450
443
437
430
424
417
411
404
10,800
10,820
471
464
458
451
445
438
432
425
419
412
406
10,820
10,840
472
465
459
452
446
440
433
427
420
414
407
10,840
10,860
473
467
460
454
447
441
434
428
421
415
408
10,860
10,880
475
468
462
455
449
442
436
429
423
416
410
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-194
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
10,880
10,900
476
470
463
457
450
444
437
431
424
418
411
10,900
10,920
477
471
464
458
451
445
438
432
426
419
413
10,920
10,940
479
472
466
459
453
446
440
433
427
420
414
10,940
10,960
480
474
467
461
454
448
441
435
428
422
415
10,960
10,980
481
475
468
462
456
449
443
436
430
423
417
10,980
11,000
483
476
470
463
457
450
444
437
431
424
418
11,000
11,020
484
478
471
465
458
452
445
439
432
426
419
11,020
11,040
486
479
473
466
460
453
447
440
434
427
421
11,040
11,060
487
480
474
467
461
454
448
442
435
429
422
11,060
11,080
488
482
475
469
462
456
449
443
436
430
423
11,080
11,100
490
483
477
470
464
457
451
444
438
431
425
11,100
11,120
491
484
478
472
465
459
452
446
439
433
426
11,120
11,140
492
486
479
473
466
460
453
447
440
434
428
11,140
11,160
494
487
481
474
468
461
455
448
442
435
429
11,160
11,180
495
489
482
476
469
463
456
450
443
437
430
11,180
11,200
496
490
483
477
470
464
458
451
445
438
432
11,200
11,220
498
491
485
478
472
465
459
452
446
439
433
11,220
11,240
499
493
486
480
473
467
460
454
447
441
434
11,240
11,260
501
494
488
481
475
468
462
455
449
442
436
11,260
11,280
502
495
489
482
476
469
463
456
450
444
437
11,280
11,300
503
497
490
484
477
471
464
458
451
445
438
11,300
11,320
505
498
492
485
479
472
466
459
453
446
440
11,320
11,340
506
499
493
486
480
474
467
461
454
448
441
11,340
11,360
507
501
494
488
481
475
468
462
455
449
442
11,360
11,380
509
502
496
489
483
476
470
463
457
450
444
11,380
11,400
510
504
497
491
484
478
471
465
458
452
445
11,400
11,420
511
505
498
492
485
479
472
466
460
453
447
11,420
11,440
513
506
500
493
487
480
474
467
461
454
448
11,440
11,460
514
508
501
495
488
482
475
469
462
456
449
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-195
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
11,460
11,480
515
509
502
496
490
483
477
470
464
457
451
11,480
11,500
517
510
504
497
491
484
478
471
465
458
452
11,500
11,520
518
512
505
499
492
486
479
473
466
460
453
11,520
11,540
520
513
507
500
494
487
481
474
468
461
455
11,540
11,560
521
514
508
501
495
488
482
476
469
463
456
11,560
11,580
522
516
509
503
496
490
483
477
470
464
457
11,580
11,600
524
517
511
504
498
491
485
478
472
465
459
11,600
11,620
525
518
512
506
499
493
486
480
473
467
460
11,620
11,640
526
520
513
507
500
494
487
481
474
468
462
11,640
11,660
528
521
515
508
502
495
489
482
476
469
463
11,660
11,680
529
523
516
510
503
497
490
484
477
471
464
11,680
11,700
530
524
517
511
504
498
492
485
479
472
466
11,700
11,720
532
525
519
512
506
499
493
486
480
473
467
11,720
11,740
533
527
520
514
507
501
494
488
481
475
468
11,740
11,760
535
528
522
515
509
502
496
489
483
476
470
11,760
11,780
536
529
523
516
510
503
497
490
484
478
471
11,780
11,800
537
531
524
518
511
505
498
492
485
479
472
11,800
11,820
539
532
526
519
513
506
500
493
487
480
474
11,820
11,840
540
533
527
520
514
508
501
495
488
482
475
11,840
11,860
541
535
528
522
515
509
502
496
489
483
476
11,860
11,880
543
536
530
523
517
510
504
497
491
484
478
11,880
11,900
544
538
531
525
518
512
505
499
492
486
479
11,900
11,920
545
539
532
526
519
513
506
500
494
487
481
11,920
11,940
547
540
534
527
521
514
508
501
495
488
482
11,940
11,960
548
542
535
529
522
516
509
503
496
490
483
11,960
11,980
549
543
536
530
524
517
511
504
498
491
485
11,980
12,000
551
544
538
531
525
518
512
505
499
492
486
12,000
12,020
552
546
539
533
526
520
513
507
500
494
487
12,020
12,040
554
547
541
534
528
521
515
508
502
495
489
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-196
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
12,040
12,060
555
548
542
535
529
522
516
510
503
497
490
12,060
12,080
556
550
543
537
530
524
517
511
504
498
491
12,080
12,100
558
551
545
538
532
525
519
512
506
499
493
12,100
12,120
559
552
546
540
533
527
520
514
507
501
494
12,120
12,140
560
554
547
541
534
528
521
515
508
502
496
12,140
12,160
562
555
549
542
536
529
523
516
510
503
497
12,160
12,180
563
557
550
544
537
531
524
518
511
505
498
12,180
12,200
564
558
551
545
538
532
526
519
513
506
500
12,200
12,220
566
559
553
546
540
533
527
520
514
507
501
12,220
12,240
567
561
554
548
541
535
528
522
515
509
502
12,240
12,260
569
562
556
549
543
536
530
523
517
510
504
12,260
12,280
570
563
557
550
544
537
531
524
518
512
505
12,280
12,300
571
565
558
552
545
539
532
526
519
513
506
12,300
12,320
573
566
560
553
547
540
534
527
521
514
508
12,320
12,340
574
567
561
554
548
542
535
529
522
516
509
12,340
12,360
575
569
562
556
549
543
536
530
523
517
510
12,360
12,380
577
570
564
557
551
544
538
531
525
518
512
12,380
12,400
578
572
565
559
552
546
539
533
526
520
513
12,400
12,420
579
573
566
560
553
547
540
534
528
521
515
12,420
12,440
581
574
568
561
555
548
542
535
529
522
516
12,440
12,460
582
576
569
563
556
550
543
537
530
524
517
12,460
12,480
583
577
570
564
558
551
545
538
532
525
519
12,480
12,500
585
578
572
565
559
552
546
539
533
526
520
12,500
12,520
586
580
573
567
560
554
547
541
534
528
521
12,520
12,540
588
581
575
568
562
555
549
542
536
529
523
12,540
12,560
589
582
576
569
563
556
550
544
537
531
524
12,560
12,580
590
584
577
571
564
558
551
545
538
532
525
12,580
12,600
592
585
579
572
566
559
553
546
540
533
527
12,600
12,620
593
586
580
574
567
561
554
548
541
535
528
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-197
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
12,620
12,640
594
588
581
575
568
562
555
549
542
536
530
12,640
12,660
596
589
583
576
570
563
557
550
544
537
531
12,660
12,680
597
591
584
578
571
565
558
552
545
539
532
12,680
12,700
598
592
585
579
572
566
560
553
547
540
534
12,700
12,720
600
593
587
580
574
567
561
554
548
541
535
12,720
12,740
601
595
588
582
575
569
562
556
549
543
536
12,740
12,760
603
596
590
583
577
570
564
557
551
544
538
12,760
12,780
604
597
591
584
578
571
565
558
552
546
539
12,780
12,800
605
599
592
586
579
573
566
560
553
547
540
12,800
12,820
607
600
594
587
581
574
568
561
555
548
542
12,820
12,840
608
601
595
588
582
576
569
563
556
550
543
12,840
12,860
609
603
596
590
583
577
570
564
557
551
544
12,860
12,880
611
604
598
591
585
578
572
565
559
552
546
12,880
12,900
612
606
599
593
586
580
573
567
560
554
547
12,900
12,920
613
607
600
594
587
581
574
568
562
555
549
12,920
12,940
615
608
602
595
589
582
576
569
563
556
550
12,940
12,960
616
610
603
597
590
584
577
571
564
558
551
12,960
12,980
617
611
604
598
592
585
579
572
566
559
553
12,980
13,000
619
612
606
599
593
586
580
573
567
560
554
13,000
13,020
620
614
607
601
594
588
581
575
568
562
555
13,020
13,040
622
615
609
602
596
589
583
576
570
563
557
13,040
13,060
623
616
610
603
597
590
584
578
571
565
558
13,060
13,080
624
618
611
605
598
592
585
579
572
566
559
13,080
13,100
626
619
613
606
600
593
587
580
574
567
561
13,100
13,120
627
620
614
608
601
595
588
582
575
569
562
13,120
13,140
628
622
615
609
602
596
589
583
576
570
564
13,140
13,160
630
623
617
610
604
597
591
584
578
571
565
13,160
13,180
631
625
618
612
605
599
592
586
579
573
566
13,180
13,200
632
626
619
613
606
600
594
587
581
574
568
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-198
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
13,200
13,220
634
627
621
614
608
601
595
588
582
575
569
13,220
13,240
635
629
622
616
609
603
596
590
583
577
570
13,240
13,260
637
630
624
617
611
604
598
591
585
578
572
13,260
13,280
638
631
625
618
612
605
599
592
586
580
573
13,280
13,300
639
633
626
620
613
607
600
594
587
581
574
13,300
13,320
641
634
628
621
615
608
602
595
589
582
576
13,320
13,340
642
635
629
622
616
610
603
597
590
584
577
13,340
13,360
643
637
630
624
617
611
604
598
591
585
578
13,360
13,380
645
638
632
625
619
612
606
599
593
586
580
13,380
13,400
646
640
633
627
620
614
607
601
594
588
581
13,400
13,420
647
641
634
628
621
615
608
602
596
589
583
13,420
13,440
649
642
636
629
623
616
610
603
597
590
584
13,440
13,460
650
644
637
631
624
618
611
605
598
592
585
13,460
13,480
651
645
638
632
626
619
613
606
600
593
587
13,480
13,500
653
646
640
633
627
620
614
607
601
594
588
13,500
13,520
654
648
641
635
628
622
615
609
602
596
589
13,520
13,540
656
649
643
636
630
623
617
610
604
597
591
13,540
13,560
657
650
644
637
631
624
618
612
605
599
592
13,560
13,580
658
652
645
639
632
626
619
613
606
600
593
13,580
13,600
660
653
647
640
634
627
621
614
608
601
595
13,600
13,620
661
654
648
642
635
629
622
616
609
603
596
13,620
13,640
662
656
649
643
636
630
623
617
610
604
598
13,640
13,660
664
657
651
644
638
631
625
618
612
605
599
13,660
13,680
665
659
652
646
639
633
626
620
613
607
600
13,680
13,700
666
660
653
647
640
634
628
621
615
608
602
13,700
13,720
668
661
655
648
642
635
629
622
616
609
603
13,720
13,740
669
663
656
650
643
637
630
624
617
611
604
13,740
13,760
671
664
658
651
645
638
632
625
619
612
606
13,760
13,780
672
665
659
652
646
639
633
626
620
614
607
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-199
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
13,780
13,800
673
667
660
654
647
641
634
628
621
615
608
13,800
13,820
675
668
662
655
649
642
636
629
623
616
610
13,820
13,840
676
669
663
656
650
644
637
631
624
618
611
13,840
13,860
677
671
664
658
651
645
638
632
625
619
612
13,860
13,880
679
672
666
659
653
646
640
633
627
620
614
13,880
13,900
680
674
667
661
654
648
641
635
628
622
615
13,900
13,920
681
675
668
662
655
649
642
636
630
623
617
13,920
13,940
683
676
670
663
657
650
644
637
631
624
618
13,940
13,960
684
678
671
665
658
652
645
639
632
626
619
13,960
13,980
685
679
672
666
660
653
647
640
634
627
621
13,980
14,000
687
680
674
667
661
654
648
641
635
628
622
14,000
14,020
688
682
675
669
662
656
649
643
636
630
623
14,020
14,040
690
683
677
670
664
657
651
644
638
631
625
14,040
14,060
691
684
678
671
665
658
652
646
639
633
626
14,060
14,080
692
686
679
673
666
660
653
647
640
634
627
14,080
14,100
694
687
681
674
668
661
655
648
642
635
629
14,100
14,120
695
688
682
676
669
663
656
650
643
637
630
14,120
14,140
696
690
683
677
670
664
657
651
644
638
632
14,140
14,160
698
691
685
678
672
665
659
652
646
639
633
14,160
14,180
699
693
686
680
673
667
660
654
647
641
634
14,180
14,200
700
694
687
681
674
668
662
655
649
642
636
14,200
14,220
702
695
689
682
676
669
663
656
650
643
637
14,220
14,240
703
697
690
684
677
671
664
658
651
645
638
14,240
14,260
705
698
692
685
679
672
666
659
653
646
640
14,260
14,280
706
699
693
686
680
673
667
660
654
648
641
14,280
14,300
707
701
694
688
681
675
668
662
655
649
642
14,300
14,320
709
702
696
689
683
676
670
663
657
650
644
14,320
14,340
710
703
697
690
684
678
671
665
658
652
645
14,340
14,360
711
705
698
692
685
679
672
666
659
653
646
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-200
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
14,360
14,380
713
706
700
693
687
680
674
667
661
654
648
14,380
14,400
714
708
701
695
688
682
675
669
662
656
649
14,400
14,420
715
709
702
696
689
683
676
670
664
657
651
14,420
14,440
717
710
704
697
691
684
678
671
665
658
652
14,440
14,460
718
712
705
699
692
686
679
673
666
660
653
14,460
14,480
719
713
706
700
694
687
681
674
668
661
655
14,480
14,500
721
714
708
701
695
688
682
675
669
662
656
14,500
14,520
722
716
709
703
696
690
683
677
670
664
657
14,520
14,540
724
717
711
704
698
691
685
678
672
665
659
14,540
14,560
725
718
712
705
699
692
686
680
673
667
660
14,560
14,580
726
720
713
707
700
694
687
681
674
668
661
14,580
14,600
728
721
715
708
702
695
689
682
676
669
663
14,600
14,620
729
722
716
710
703
697
690
684
677
671
664
14,620
14,640
730
724
717
711
704
698
691
685
678
672
666
14,640
14,660
732
725
719
712
706
699
693
686
680
673
667
14,660
14,680
733
727
720
714
707
701
694
688
681
675
668
14,680
14,700
734
728
721
715
708
702
696
689
683
676
670
14,700
14,720
736
729
723
716
710
703
697
690
684
677
671
14,720
14,740
737
731
724
718
711
705
698
692
685
679
672
14,740
14,760
739
732
726
719
713
706
700
693
687
680
674
14,760
14,780
740
733
727
720
714
707
701
694
688
682
675
14,780
14,800
741
735
728
722
715
709
702
696
689
683
676
14,800
14,820
743
736
730
723
717
710
704
697
691
684
678
14,820
14,840
744
737
731
724
718
712
705
699
692
686
679
14,840
14,860
745
739
732
726
719
713
706
700
693
687
680
14,860
14,880
747
740
734
727
721
714
708
701
695
688
682
14,880
14,900
748
742
735
729
722
716
709
703
696
690
683
14,900
14,920
749
743
736
730
723
717
710
704
698
691
685
14,920
14,940
751
744
738
731
725
718
712
705
699
692
686
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-201
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
14,940
14,960
752
746
739
733
726
720
713
707
700
694
687
14,960
14,980
753
747
740
734
728
721
715
708
702
695
689
14,980
15,000
755
748
742
735
729
722
716
709
703
696
690
15,000
15,020
756
750
743
737
730
724
717
711
704
698
691
15,020
15,040
758
751
745
738
732
725
719
712
706
699
693
15,040
15,060
759
752
746
739
733
726
720
714
707
701
694
15,060
15,080
760
754
747
741
734
728
721
715
708
702
695
15,080
15,100
762
755
749
742
736
729
723
716
710
703
697
15,100
15,120
763
756
750
744
737
731
724
718
711
705
698
15,120
15,140
764
758
751
745
738
732
725
719
712
706
700
15,140
15,160
766
759
753
746
740
733
727
720
714
707
701
15,160
15,180
767
761
754
748
741
735
728
722
715
709
702
15,180
15,200
768
762
755
749
742
736
730
723
717
710
704
15,200
15,220
770
763
757
750
744
737
731
724
718
711
705
15,220
15,240
771
765
758
752
745
739
732
726
719
713
706
15,240
15,260
773
766
760
753
747
740
734
727
721
714
708
15,260
15,280
774
767
761
754
748
741
735
728
722
716
709
15,280
15,300
775
769
762
756
749
743
736
730
723
717
710
15,300
15,320
777
770
764
757
751
744
738
731
725
718
712
15,320
15,340
778
771
765
758
752
746
739
733
726
720
713
15,340
15,360
779
773
766
760
753
747
740
734
727
721
714
15,360
15,380
781
774
768
761
755
748
742
735
729
722
716
15,380
15,400
782
776
769
763
756
750
743
737
730
724
717
15,400
15,420
783
777
770
764
757
751
744
738
732
725
719
15,420
15,440
785
778
772
765
759
752
746
739
733
726
720
15,440
15,460
786
780
773
767
760
754
747
741
734
728
721
15,460
15,480
787
781
774
768
762
755
749
742
736
729
723
15,480
15,500
789
782
776
769
763
756
750
743
737
730
724
15,500
15,520
790
784
777
771
764
758
751
745
738
732
725
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-202
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
15,520
15,540
792
785
779
772
766
759
753
746
740
733
727
15,540
15,560
793
786
780
773
767
760
754
748
741
735
728
15,560
15,580
794
788
781
775
768
762
755
749
742
736
729
15,580
15,600
796
789
783
776
770
763
757
750
744
737
731
15,600
15,620
797
790
784
778
771
765
758
752
745
739
732
15,620
15,640
798
792
785
779
772
766
759
753
746
740
734
15,640
15,660
800
793
787
780
774
767
761
754
748
741
735
15,660
15,680
801
795
788
782
775
769
762
756
749
743
736
15,680
15,700
802
796
789
783
776
770
764
757
751
744
738
15,700
15,720
804
797
791
784
778
771
765
758
752
745
739
15,720
15,740
805
799
792
786
779
773
766
760
753
747
740
15,740
15,760
807
800
794
787
781
774
768
761
755
748
742
15,760
15,780
808
801
795
788
782
775
769
762
756
750
743
15,780
15,800
809
803
796
790
783
777
770
764
757
751
744
15,800
15,820
811
804
798
791
785
778
772
765
759
752
746
15,820
15,840
812
805
799
792
786
780
773
767
760
754
747
15,840
15,860
813
807
800
794
787
781
774
768
761
755
748
15,860
15,880
815
808
802
795
789
782
776
769
763
756
750
15,880
15,900
816
810
803
797
790
784
777
771
764
758
751
15,900
15,920
817
811
804
798
791
785
778
772
766
759
753
15,920
15,940
819
812
806
799
793
786
780
773
767
760
754
15,940
15,960
820
814
807
801
794
788
781
775
768
762
755
15,960
15,980
821
815
808
802
796
789
783
776
770
763
757
15,980
16,000
823
816
810
803
797
790
784
777
771
764
758
16,000
16,020
824
818
811
805
798
792
785
779
772
766
759
16,020
16,040
826
819
813
806
800
793
787
780
774
767
761
16,040
16,060
827
820
814
807
801
794
788
782
775
769
762
16,060
16,080
828
822
815
809
802
796
789
783
776
770
763
16,080
16,100
830
823
817
810
804
797
791
784
778
771
765
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-203
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
16,100
16,120
831
824
818
812
805
799
792
786
779
773
766
16,120
16,140
832
826
819
813
806
800
793
787
780
774
768
16,140
16,160
834
827
821
814
808
801
795
788
782
775
769
16,160
16,180
835
829
822
816
809
803
796
790
783
777
770
16,180
16,200
836
830
823
817
810
804
798
791
785
778
772
16,200
16,220
838
831
825
818
812
805
799
792
786
779
773
16,220
16,240
839
833
826
820
813
807
800
794
787
781
774
16,240
16,260
841
834
828
821
815
808
802
795
789
782
776
16,260
16,280
842
835
829
822
816
809
803
796
790
784
777
16,280
16,300
843
837
830
824
817
811
804
798
791
785
778
16,300
16,320
845
838
832
825
819
812
806
799
793
786
780
16,320
16,340
846
839
833
826
820
814
807
801
794
788
781
16,340
16,360
847
841
834
828
821
815
808
802
795
789
782
16,360
16,380
849
842
836
829
823
816
810
803
797
790
784
16,380
16,400
850
844
837
831
824
818
811
805
798
792
785
16,400
16,420
851
845
838
832
825
819
812
806
800
793
787
16,420
16,440
853
846
840
833
827
820
814
807
801
794
788
16,440
16,460
854
848
841
835
828
822
815
809
802
796
789
16,460
16,480
855
849
842
836
830
823
817
810
804
797
791
16,480
16,500
857
850
844
837
831
824
818
811
805
798
792
16,500
16,520
858
852
845
839
832
826
819
813
806
800
793
16,520
16,540
860
853
847
840
834
827
821
814
808
801
795
16,540
16,560
861
854
848
841
835
828
822
816
809
803
796
16,560
16,580
862
856
849
843
836
830
823
817
810
804
797
16,580
16,600
864
857
851
844
838
831
825
818
812
805
799
16,600
16,620
865
858
852
846
839
833
826
820
813
807
800
16,620
16,640
866
860
853
847
840
834
827
821
814
808
802
16,640
16,660
868
861
855
848
842
835
829
822
816
809
803
16,660
16,680
869
863
856
850
843
837
830
824
817
811
804
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-204
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
16,680
16,700
870
864
857
851
844
838
832
825
819
812
806
16,700
16,720
872
865
859
852
846
839
833
826
820
813
807
16,720
16,740
873
867
860
854
847
841
834
828
821
815
808
16,740
16,760
875
868
862
855
849
842
836
829
823
816
810
16,760
16,780
876
869
863
856
850
843
837
830
824
818
811
16,780
16,800
877
871
864
858
851
845
838
832
825
819
812
16,800
16,820
879
872
866
859
853
846
840
833
827
820
814
16,820
16,840
880
873
867
860
854
848
841
835
828
822
815
16,840
16,860
881
875
868
862
855
849
842
836
829
823
816
16,860
16,880
883
876
870
863
857
850
844
837
831
824
818
16,880
16,900
884
878
871
865
858
852
845
839
832
826
819
16,900
16,920
885
879
872
866
859
853
846
840
834
827
821
16,920
16,940
887
880
874
867
861
854
848
841
835
828
822
16,940
16,960
888
882
875
869
862
856
849
843
836
830
823
16,960
16,980
889
883
876
870
864
857
851
844
838
831
825
16,980
17,000
891
884
878
871
865
858
852
845
839
832
826
17,000
17,020
892
886
879
873
866
860
853
847
840
834
827
17,020
17,040
894
887
881
874
868
861
855
848
842
835
829
17,040
17,060
895
888
882
875
869
862
856
850
843
837
830
17,060
17,080
896
890
883
877
870
864
857
851
844
838
831
17,080
17,100
898
891
885
878
872
865
859
852
846
839
833
17,100
17,120
899
892
886
880
873
867
860
854
847
841
834
17,120
17,140
900
894
887
881
874
868
861
855
848
842
836
17,140
17,160
902
895
889
882
876
869
863
856
850
843
837
17,160
17,180
903
897
890
884
877
871
864
858
851
845
838
17,180
17,200
904
898
891
885
878
872
866
859
853
846
840
17,200
17,220
906
899
893
886
880
873
867
860
854
847
841
17,220
17,240
907
901
894
888
881
875
868
862
855
849
842
17,240
17,260
909
902
896
889
883
876
870
863
857
850
844
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-205
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
17,260
17,280
910
903
897
890
884
877
871
864
858
852
845
17,280
17,300
911
905
898
892
885
879
872
866
859
853
846
17,300
17,320
913
906
900
893
887
880
874
867
861
854
848
17,320
17,340
914
907
901
894
888
882
875
869
862
856
849
17,340
17,360
915
909
902
896
889
883
876
870
863
857
850
17,360
17,380
917
910
904
897
891
884
878
871
865
858
852
17,380
17,400
918
912
905
899
892
886
879
873
866
860
853
17,400
17,420
919
913
906
900
893
887
880
874
868
861
855
17,420
17,440
921
914
908
901
895
888
882
875
869
862
856
17,440
17,460
922
916
909
903
896
890
883
877
870
864
857
17,460
17,480
923
917
910
904
898
891
885
878
872
865
859
17,480
17,500
925
918
912
905
899
892
886
879
873
866
860
17,500
17,520
926
920
913
907
900
894
887
881
874
868
861
17,520
17,540
928
921
915
908
902
895
889
882
876
869
863
17,540
17,560
929
922
916
909
903
896
890
884
877
871
864
17,560
17,580
930
924
917
911
904
898
891
885
878
872
865
17,580
17,600
932
925
919
912
906
899
893
886
880
873
867
17,600
17,620
933
926
920
914
907
901
894
888
881
875
868
17,620
17,640
934
928
921
915
908
902
895
889
882
876
870
17,640
17,660
936
929
923
916
910
903
897
890
884
877
871
17,660
17,680
937
931
924
918
911
905
898
892
885
879
872
17,680
17,700
938
932
925
919
912
906
900
893
887
880
874
17,700
17,720
940
933
927
920
914
907
901
894
888
881
875
17,720
17,740
941
935
928
922
915
909
902
896
889
883
876
17,740
17,760
943
936
930
923
917
910
904
897
891
884
878
17,760
17,780
944
937
931
924
918
911
905
898
892
886
879
17,780
17,800
945
939
932
926
919
913
906
900
893
887
880
17,800
17,820
947
940
934
927
921
914
908
901
895
888
882
17,820
17,840
948
941
935
928
922
916
909
903
896
890
883
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-206
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
17,840
17,860
949
943
936
930
923
917
910
904
897
891
884
17,860
17,880
951
944
938
931
925
918
912
905
899
892
886
17,880
17,900
952
946
939
933
926
920
913
907
900
894
887
17,900
17,920
953
947
940
934
927
921
914
908
902
895
889
17,920
17,940
955
948
942
935
929
922
916
909
903
896
890
17,940
17,960
956
950
943
937
930
924
917
911
904
898
891
17,960
17,980
957
951
944
938
932
925
919
912
906
899
893
17,980
18,000
959
952
946
939
933
926
920
913
907
900
894
18,000
18,020
960
954
947
941
934
928
921
915
908
902
895
18,020
18,040
962
955
949
942
936
929
923
916
910
903
897
18,040
18,060
963
956
950
943
937
930
924
918
911
905
898
18,060
18,080
964
958
951
945
938
932
925
919
912
906
899
18,080
18,100
966
959
953
946
940
933
927
920
914
907
901
18,100
18,120
967
960
954
948
941
935
928
922
915
909
902
18,120
18,140
968
962
955
949
942
936
929
923
916
910
904
18,140
18,160
970
963
957
950
944
937
931
924
918
911
905
18,160
18,180
971
965
958
952
945
939
932
926
919
913
906
18,180
18,200
972
966
959
953
946
940
934
927
921
914
908
18,200
18,220
974
967
961
954
948
941
935
928
922
915
909
18,220
18,240
975
969
962
956
949
943
936
930
923
917
910
18,240
18,260
977
970
964
957
951
944
938
931
925
918
912
18,260
18,280
978
971
965
958
952
945
939
932
926
920
913
18,280
18,300
979
973
966
960
953
947
940
934
927
921
914
18,300
18,320
981
974
968
961
955
948
942
935
929
922
916
18,320
18,340
982
975
969
962
956
950
943
937
930
924
917
18,340
18,360
983
977
970
964
957
951
944
938
931
925
918
18,360
18,380
985
978
972
965
959
952
946
939
933
926
920
18,380
18,400
986
980
973
967
960
954
947
941
934
928
921
18,400
18,420
987
981
974
968
961
955
948
942
936
929
923
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-207
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
18,420
18,440
989
982
976
969
963
956
950
943
937
930
924
18,440
18,460
990
984
977
971
964
958
951
945
938
932
925
18,460
18,480
991
985
978
972
966
959
953
946
940
933
927
18,480
18,500
993
986
980
973
967
960
954
947
941
934
928
18,500
18,520
994
988
981
975
968
962
955
949
942
936
929
18,520
18,540
996
989
983
976
970
963
957
950
944
937
931
18,540
18,560
997
990
984
977
971
964
958
952
945
939
932
18,560
18,580
998
992
985
979
972
966
959
953
946
940
933
18,580
18,600
1,000
993
987
980
974
967
961
954
948
941
935
18,600
18,620
1,001
994
988
982
975
969
962
956
949
943
936
18,620
18,640
1,002
996
989
983
976
970
963
957
950
944
938
18,640
18,660
1,004
997
991
984
978
971
965
958
952
945
939
18,660
18,680
1,005
999
992
986
979
973
966
960
953
947
940
18,680
18,700
1,006
1,000
993
987
980
974
968
961
955
948
942
18,700
18,720
1,008
1,001
995
988
982
975
969
962
956
949
943
18,720
18,740
1,009
1,003
996
990
983
977
970
964
957
951
944
18,740
18,760
1,011
1,004
998
991
985
978
972
965
959
952
946
18,760
18,780
1,012
1,005
999
992
986
979
973
966
960
954
947
18,780
18,800
1,013
1,007
1,000
994
987
981
974
968
961
955
948
18,800
18,820
1,015
1,008
1,002
995
989
982
976
969
963
956
950
18,820
18,840
1,016
1,009
1,003
996
990
984
977
971
964
958
951
18,840
18,860
1,017
1,011
1,004
998
991
985
978
972
965
959
952
18,860
18,880
1,019
1,012
1,006
999
993
986
980
973
967
960
954
18,880
18,900
1,020
1,014
1,007
1,001
994
988
981
975
968
962
955
18,900
18,920
1,021
1,015
1,008
1,002
995
989
982
976
970
963
957
18,920
18,940
1,023
1,016
1,010
1,003
997
990
984
977
971
964
958
18,940
18,960
1,024
1,018
1,011
1,005
998
992
985
979
972
966
959
18,960
18,980
1,025
1,019
1,012
1,006
1,000
993
987
980
974
967
961
18,980
19,000
1,027
1,020
1,014
1,007
1,001
994
988
981
975
968
962
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-208
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
19,000
19,020
1,028
1,022
1,015
1,009
1,002
996
989
983
976
970
963
19,020
19,040
1,030
1,023
1,017
1,010
1,004
997
991
984
978
971
965
19,040
19,060
1,031
1,024
1,018
1,011
1,005
998
992
986
979
973
966
19,060
19,080
1,032
1,026
1,019
1,013
1,006
1,000
993
987
980
974
967
19,080
19,100
1,034
1,027
1,021
1,014
1,008
1,001
995
988
982
975
969
19,100
19,120
1,035
1,028
1,022
1,016
1,009
1,003
996
990
983
977
970
19,120
19,140
1,036
1,030
1,023
1,017
1,010
1,004
997
991
984
978
972
19,140
19,160
1,038
1,031
1,025
1,018
1,012
1,005
999
992
986
979
973
19,160
19,180
1,039
1,033
1,026
1,020
1,013
1,007
1,000
994
987
981
974
19,180
19,200
1,040
1,034
1,027
1,021
1,014
1,008
1,002
995
989
982
976
19,200
19,220
1,042
1,035
1,029
1,022
1,016
1,009
1,003
996
990
983
977
19,220
19,240
1,043
1,037
1,030
1,024
1,017
1,011
1,004
998
991
985
978
19,240
19,260
1,045
1,038
1,032
1,025
1,019
1,012
1,006
999
993
986
980
19,260
19,280
1,046
1,039
1,033
1,026
1,020
1,013
1,007
1,000
994
988
981
19,280
19,300
1,047
1,041
1,034
1,028
1,021
1,015
1,008
1,002
995
989
982
19,300
19,320
1,049
1,042
1,036
1,029
1,023
1,016
1,010
1,003
997
990
984
19,320
19,340
1,050
1,043
1,037
1,030
1,024
1,018
1,011
1,005
998
992
985
19,340
19,360
1,051
1,045
1,038
1,032
1,025
1,019
1,012
1,006
999
993
986
19,360
19,380
1,053
1,046
1,040
1,033
1,027
1,020
1,014
1,007
1,001
994
988
19,380
19,400
1,054
1,048
1,041
1,035
1,028
1,022
1,015
1,009
1,002
996
989
19,400
19,420
1,055
1,049
1,042
1,036
1,029
1,023
1,016
1,010
1,004
997
991
19,420
19,440
1,057
1,050
1,044
1,037
1,031
1,024
1,018
1,011
1,005
998
992
19,440
19,460
1,058
1,052
1,045
1,039
1,032
1,026
1,019
1,013
1,006
1,000
993
19,460
19,480
1,059
1,053
1,046
1,040
1,034
1,027
1,021
1,014
1,008
1,001
995
19,480
19,500
1,061
1,054
1,048
1,041
1,035
1,028
1,022
1,015
1,009
1,002
996
19,500
19,520
1,062
1,056
1,049
1,043
1,036
1,030
1,023
1,017
1,010
1,004
997
19,520
19,540
1,064
1,057
1,051
1,044
1,038
1,031
1,025
1,018
1,012
1,005
999
19,540
19,560
1,065
1,058
1,052
1,045
1,039
1,032
1,026
1,020
1,013
1,007
1,000
19,560
19,580
1,066
1,060
1,053
1,047
1,040
1,034
1,027
1,021
1,014
1,008
1,001
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-209
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
19,580
19,600
1,068
1,061
1,055
1,048
1,042
1,035
1,029
1,022
1,016
1,009
1,003
19,600
19,620
1,069
1,062
1,056
1,050
1,043
1,037
1,030
1,024
1,017
1,011
1,004
19,620
19,640
1,070
1,064
1,057
1,051
1,044
1,038
1,031
1,025
1,018
1,012
1,006
19,640
19,660
1,072
1,065
1,059
1,052
1,046
1,039
1,033
1,026
1,020
1,013
1,007
19,660
19,680
1,073
1,067
1,060
1,054
1,047
1,041
1,034
1,028
1,021
1,015
1,008
19,680
19,700
1,074
1,068
1,061
1,055
1,048
1,042
1,036
1,029
1,023
1,016
1,010
19,700
19,720
1,076
1,069
1,063
1,056
1,050
1,043
1,037
1,030
1,024
1,017
1,011
19,720
19,740
1,077
1,071
1,064
1,058
1,051
1,045
1,038
1,032
1,025
1,019
1,012
19,740
19,760
1,079
1,072
1,066
1,059
1,053
1,046
1,040
1,033
1,027
1,020
1,014
19,760
19,780
1,080
1,073
1,067
1,060
1,054
1,047
1,041
1,034
1,028
1,022
1,015
19,780
19,800
1,081
1,075
1,068
1,062
1,055
1,049
1,042
1,036
1,029
1,023
1,016
19,800
19,820
1,083
1,076
1,070
1,063
1,057
1,050
1,044
1,037
1,031
1,024
1,018
19,820
19,840
1,084
1,077
1,071
1,064
1,058
1,052
1,045
1,039
1,032
1,026
1,019
19,840
19,860
1,085
1,079
1,072
1,066
1,059
1,053
1,046
1,040
1,033
1,027
1,020
19,860
19,880
1,087
1,080
1,074
1,067
1,061
1,054
1,048
1,041
1,035
1,028
1,022
19,880
19,900
1,088
1,082
1,075
1,069
1,062
1,056
1,049
1,043
1,036
1,030
1,023
19,900
19,920
1,089
1,083
1,076
1,070
1,063
1,057
1,050
1,044
1,038
1,031
1,025
19,920
19,940
1,091
1,084
1,078
1,071
1,065
1,058
1,052
1,045
1,039
1,032
1,026
19,940
19,960
1,092
1,086
1,079
1,073
1,066
1,060
1,053
1,047
1,040
1,034
1,027
19,960
19,980
1,093
1,087
1,080
1,074
1,068
1,061
1,055
1,048
1,042
1,035
1,029
19,980
20,000
1,095
1,088
1,082
1,075
1,069
1,062
1,056
1,049
1,043
1,036
1,030
20,000
20,020
1,096
1,090
1,083
1,077
1,070
1,064
1,057
1,051
1,044
1,038
1,031
20,020
20,040
1,098
1,091
1,085
1,078
1,072
1,065
1,059
1,052
1,046
1,039
1,033
20,040
20,060
1,099
1,092
1,086
1,079
1,073
1,066
1,060
1,054
1,047
1,041
1,034
20,060
20,080
1,100
1,094
1,087
1,081
1,074
1,068
1,061
1,055
1,048
1,042
1,035
20,080
20,100
1,102
1,095
1,089
1,082
1,076
1,069
1,063
1,056
1,050
1,043
1,037
20,100
20,120
1,103
1,096
1,090
1,084
1,077
1,071
1,064
1,058
1,051
1,045
1,038
20,120
20,140
1,104
1,098
1,091
1,085
1,078
1,072
1,065
1,059
1,052
1,046
1,040
20,140
20,160
1,106
1,099
1,093
1,086
1,080
1,073
1,067
1,060
1,054
1,047
1,041
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-210
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
20,160
20,180
1,107
1,101
1,094
1,088
1,081
1,075
1,068
1,062
1,055
1,049
1,042
20,180
20,200
1,108
1,102
1,095
1,089
1,082
1,076
1,070
1,063
1,057
1,050
1,044
20,200
20,220
1,110
1,103
1,097
1,090
1,084
1,077
1,071
1,064
1,058
1,051
1,045
20,220
20,240
1,111
1,105
1,098
1,092
1,085
1,079
1,072
1,066
1,059
1,053
1,046
20,240
20,260
1,113
1,106
1,100
1,093
1,087
1,080
1,074
1,067
1,061
1,054
1,048
20,260
20,280
1,114
1,107
1,101
1,094
1,088
1,081
1,075
1,068
1,062
1,056
1,049
20,280
20,300
1,115
1,109
1,102
1,096
1,089
1,083
1,076
1,070
1,063
1,057
1,050
20,300
20,320
1,117
1,110
1,104
1,097
1,091
1,084
1,078
1,071
1,065
1,058
1,052
20,320
20,340
1,118
1,111
1,105
1,098
1,092
1,086
1,079
1,073
1,066
1,060
1,053
20,340
20,360
1,119
1,113
1,106
1,100
1,093
1,087
1,080
1,074
1,067
1,061
1,054
20,360
20,380
1,121
1,114
1,108
1,101
1,095
1,088
1,082
1,075
1,069
1,062
1,056
20,380
20,400
1,122
1,116
1,109
1,103
1,096
1,090
1,083
1,077
1,070
1,064
1,057
20,400
20,420
1,123
1,117
1,110
1,104
1,097
1,091
1,084
1,078
1,072
1,065
1,059
20,420
20,440
1,125
1,118
1,112
1,105
1,099
1,092
1,086
1,079
1,073
1,066
1,060
20,440
20,460
1,126
1,120
1,113
1,107
1,100
1,094
1,087
1,081
1,074
1,068
1,061
20,460
20,480
1,127
1,121
1,114
1,108
1,102
1,095
1,089
1,082
1,076
1,069
1,063
20,480
20,500
1,129
1,122
1,116
1,109
1,103
1,096
1,090
1,083
1,077
1,070
1,064
20,500
20,520
1,130
1,124
1,117
1,111
1,104
1,098
1,091
1,085
1,078
1,072
1,065
20,520
20,540
1,132
1,125
1,119
1,112
1,106
1,099
1,093
1,086
1,080
1,073
1,067
20,540
20,560
1,133
1,126
1,120
1,113
1,107
1,100
1,094
1,088
1,081
1,075
1,068
20,560
20,580
1,134
1,128
1,121
1,115
1,108
1,102
1,095
1,089
1,082
1,076
1,069
20,580
20,600
1,136
1,129
1,123
1,116
1,110
1,103
1,097
1,090
1,084
1,077
1,071
20,600
20,620
1,137
1,130
1,124
1,118
1,111
1,105
1,098
1,092
1,085
1,079
1,072
20,620
20,640
1,138
1,132
1,125
1,119
1,112
1,106
1,099
1,093
1,086
1,080
1,074
20,640
20,660
1,140
1,133
1,127
1,120
1,114
1,107
1,101
1,094
1,088
1,081
1,075
20,660
20,680
1,141
1,135
1,128
1,122
1,115
1,109
1,102
1,096
1,089
1,083
1,076
20,680
20,700
1,142
1,136
1,129
1,123
1,116
1,110
1,104
1,097
1,091
1,084
1,078
20,700
20,720
1,144
1,137
1,131
1,124
1,118
1,111
1,105
1,098
1,092
1,085
1,079
20,720
20,740
1,145
1,139
1,132
1,126
1,119
1,113
1,106
1,100
1,093
1,087
1,080
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-211
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
20,740
20,760
1,147
1,140
1,134
1,127
1,121
1,114
1,108
1,101
1,095
1,088
1,082
20,760
20,780
1,148
1,141
1,135
1,128
1,122
1,115
1,109
1,102
1,096
1,090
1,083
20,780
20,800
1,149
1,143
1,136
1,130
1,123
1,117
1,110
1,104
1,097
1,091
1,084
20,800
20,820
1,151
1,144
1,138
1,131
1,125
1,118
1,112
1,105
1,099
1,092
1,086
20,820
20,840
1,152
1,145
1,139
1,132
1,126
1,120
1,113
1,107
1,100
1,094
1,087
20,840
20,860
1,153
1,147
1,140
1,134
1,127
1,121
1,114
1,108
1,101
1,095
1,088
20,860
20,880
1,155
1,148
1,142
1,135
1,129
1,122
1,116
1,109
1,103
1,096
1,090
20,880
20,900
1,156
1,150
1,143
1,137
1,130
1,124
1,117
1,111
1,104
1,098
1,091
20,900
20,920
1,157
1,151
1,144
1,138
1,131
1,125
1,118
1,112
1,106
1,099
1,093
20,920
20,940
1,159
1,152
1,146
1,139
1,133
1,126
1,120
1,113
1,107
1,100
1,094
20,940
20,960
1,160
1,154
1,147
1,141
1,134
1,128
1,121
1,115
1,108
1,102
1,095
20,960
20,980
1,161
1,155
1,148
1,142
1,136
1,129
1,123
1,116
1,110
1,103
1,097
20,980
21,000
1,163
1,156
1,150
1,143
1,137
1,130
1,124
1,117
1,111
1,104
1,098
21,000
21,020
1,164
1,158
1,151
1,145
1,138
1,132
1,125
1,119
1,112
1,106
1,099
21,020
21,040
1,166
1,159
1,153
1,146
1,140
1,133
1,127
1,120
1,114
1,107
1,101
21,040
21,060
1,167
1,160
1,154
1,147
1,141
1,134
1,128
1,122
1,115
1,109
1,102
21,060
21,080
1,168
1,162
1,155
1,149
1,142
1,136
1,129
1,123
1,116
1,110
1,103
21,080
21,100
1,170
1,163
1,157
1,150
1,144
1,137
1,131
1,124
1,118
1,111
1,105
21,100
21,120
1,171
1,164
1,158
1,152
1,145
1,139
1,132
1,126
1,119
1,113
1,106
21,120
21,140
1,172
1,166
1,159
1,153
1,146
1,140
1,133
1,127
1,120
1,114
1,108
21,140
21,160
1,174
1,167
1,161
1,154
1,148
1,141
1,135
1,128
1,122
1,115
1,109
21,160
21,180
1,175
1,169
1,162
1,156
1,149
1,143
1,136
1,130
1,123
1,117
1,110
21,180
21,200
1,176
1,170
1,163
1,157
1,150
1,144
1,138
1,131
1,125
1,118
1,112
21,200
21,220
1,178
1,171
1,165
1,158
1,152
1,145
1,139
1,132
1,126
1,119
1,113
21,220
21,240
1,179
1,173
1,166
1,160
1,153
1,147
1,140
1,134
1,127
1,121
1,114
21,240
21,260
1,181
1,174
1,168
1,161
1,155
1,148
1,142
1,135
1,129
1,122
1,116
21,260
21,280
1,182
1,175
1,169
1,162
1,156
1,149
1,143
1,136
1,130
1,124
1,117
21,280
21,300
1,183
1,177
1,170
1,164
1,157
1,151
1,144
1,138
1,131
1,125
1,118
21,300
21,320
1,185
1,178
1,172
1,165
1,159
1,152
1,146
1,139
1,133
1,126
1,120
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-212
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
21,320
21,340
1,186
1,179
1,173
1,166
1,160
1,154
1,147
1,141
1,134
1,128
1,121
21,340
21,360
1,188
1,181
1,174
1,168
1,161
1,155
1,148
1,142
1,135
1,129
1,122
21,360
21,380
1,189
1,182
1,176
1,169
1,163
1,156
1,150
1,143
1,137
1,130
1,124
21,380
21,400
1,191
1,184
1,177
1,171
1,164
1,158
1,151
1,145
1,138
1,132
1,125
21,400
21,420
1,192
1,185
1,178
1,172
1,165
1,159
1,152
1,146
1,140
1,133
1,127
21,420
21,440
1,193
1,187
1,180
1,173
1,167
1,160
1,154
1,147
1,141
1,134
1,128
21,440
21,460
1,195
1,188
1,181
1,175
1,168
1,162
1,155
1,149
1,142
1,136
1,129
21,460
21,480
1,196
1,189
1,183
1,176
1,170
1,163
1,157
1,150
1,144
1,137
1,131
21,480
21,500
1,198
1,191
1,184
1,177
1,171
1,164
1,158
1,151
1,145
1,138
1,132
21,500
21,520
1,199
1,192
1,185
1,179
1,172
1,166
1,159
1,153
1,146
1,140
1,133
21,520
21,540
1,201
1,194
1,187
1,180
1,174
1,167
1,161
1,154
1,148
1,141
1,135
21,540
21,560
1,202
1,195
1,188
1,181
1,175
1,168
1,162
1,156
1,149
1,143
1,136
21,560
21,580
1,204
1,197
1,190
1,183
1,176
1,170
1,163
1,157
1,150
1,144
1,137
21,580
21,600
1,205
1,198
1,191
1,184
1,178
1,171
1,165
1,158
1,152
1,145
1,139
21,600
21,620
1,206
1,200
1,193
1,186
1,179
1,173
1,166
1,160
1,153
1,147
1,140
21,620
21,640
1,208
1,201
1,194
1,187
1,180
1,174
1,167
1,161
1,154
1,148
1,142
21,640
21,660
1,209
1,202
1,196
1,189
1,182
1,175
1,169
1,162
1,156
1,149
1,143
21,660
21,680
1,211
1,204
1,197
1,190
1,183
1,177
1,170
1,164
1,157
1,151
1,144
21,680
21,700
1,212
1,205
1,198
1,192
1,185
1,178
1,172
1,165
1,159
1,152
1,146
21,700
21,720
1,214
1,207
1,200
1,193
1,186
1,179
1,173
1,166
1,160
1,153
1,147
21,720
21,740
1,215
1,208
1,201
1,194
1,188
1,181
1,174
1,168
1,161
1,155
1,148
21,740
21,760
1,216
1,210
1,203
1,196
1,189
1,182
1,176
1,169
1,163
1,156
1,150
21,760
21,780
1,218
1,211
1,204
1,197
1,190
1,184
1,177
1,170
1,164
1,158
1,151
21,780
21,800
1,219
1,212
1,206
1,199
1,192
1,185
1,178
1,172
1,165
1,159
1,152
21,800
21,820
1,221
1,214
1,207
1,200
1,193
1,186
1,180
1,173
1,167
1,160
1,154
21,820
21,840
1,222
1,215
1,208
1,202
1,195
1,188
1,181
1,175
1,168
1,162
1,155
21,840
21,860
1,224
1,217
1,210
1,203
1,196
1,189
1,182
1,176
1,169
1,163
1,156
21,860
21,880
1,225
1,218
1,211
1,205
1,198
1,191
1,184
1,177
1,171
1,164
1,158
21,880
21,900
1,227
1,220
1,213
1,206
1,199
1,192
1,185
1,179
1,172
1,166
1,159
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-213
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
21,900
21,920
1,228
1,221
1,214
1,207
1,201
1,194
1,187
1,180
1,174
1,167
1,161
21,920
21,940
1,229
1,223
1,216
1,209
1,202
1,195
1,188
1,181
1,175
1,168
1,162
21,940
21,960
1,231
1,224
1,217
1,210
1,203
1,197
1,190
1,183
1,176
1,170
1,163
21,960
21,980
1,232
1,225
1,219
1,212
1,205
1,198
1,191
1,184
1,178
1,171
1,165
21,980
22,000
1,234
1,227
1,220
1,213
1,206
1,199
1,193
1,186
1,179
1,172
1,166
22,000
22,020
1,235
1,228
1,221
1,215
1,208
1,201
1,194
1,187
1,180
1,174
1,167
22,020
22,040
1,237
1,230
1,223
1,216
1,209
1,202
1,195
1,189
1,182
1,175
1,169
22,040
22,060
1,238
1,231
1,224
1,217
1,211
1,204
1,197
1,190
1,183
1,177
1,170
22,060
22,080
1,240
1,233
1,226
1,219
1,212
1,205
1,198
1,191
1,185
1,178
1,171
22,080
22,100
1,241
1,234
1,227
1,220
1,213
1,207
1,200
1,193
1,186
1,179
1,173
22,100
22,120
1,242
1,236
1,229
1,222
1,215
1,208
1,201
1,194
1,187
1,181
1,174
22,120
22,140
1,244
1,237
1,230
1,223
1,216
1,210
1,203
1,196
1,189
1,182
1,176
22,140
22,160
1,245
1,238
1,232
1,225
1,218
1,211
1,204
1,197
1,190
1,183
1,177
22,160
22,180
1,247
1,240
1,233
1,226
1,219
1,212
1,206
1,199
1,192
1,185
1,178
22,180
22,200
1,248
1,241
1,234
1,228
1,221
1,214
1,207
1,200
1,193
1,186
1,180
22,200
22,220
1,250
1,243
1,236
1,229
1,222
1,215
1,208
1,202
1,195
1,188
1,181
22,220
22,240
1,251
1,244
1,237
1,230
1,224
1,217
1,210
1,203
1,196
1,189
1,182
22,240
22,260
1,252
1,246
1,239
1,232
1,225
1,218
1,211
1,204
1,198
1,191
1,184
22,260
22,280
1,254
1,247
1,240
1,233
1,226
1,220
1,213
1,206
1,199
1,192
1,185
22,280
22,300
1,255
1,248
1,242
1,235
1,228
1,221
1,214
1,207
1,200
1,194
1,187
22,300
22,320
1,257
1,250
1,243
1,236
1,229
1,222
1,216
1,209
1,202
1,195
1,188
22,320
22,340
1,258
1,251
1,244
1,238
1,231
1,224
1,217
1,210
1,203
1,196
1,190
22,340
22,360
1,260
1,253
1,246
1,239
1,232
1,225
1,218
1,212
1,205
1,198
1,191
22,360
22,380
1,261
1,254
1,247
1,241
1,234
1,227
1,220
1,213
1,206
1,199
1,192
22,380
22,400
1,263
1,256
1,249
1,242
1,235
1,228
1,221
1,214
1,208
1,201
1,194
22,400
22,420
1,264
1,257
1,250
1,243
1,237
1,230
1,223
1,216
1,209
1,202
1,195
22,420
22,440
1,265
1,259
1,252
1,245
1,238
1,231
1,224
1,217
1,211
1,204
1,197
22,440
22,460
1,267
1,260
1,253
1,246
1,239
1,233
1,226
1,219
1,212
1,205
1,198
22,460
22,480
1,268
1,261
1,255
1,248
1,241
1,234
1,227
1,220
1,213
1,207
1,200
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
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2
3
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9
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or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
22,480
22,500
1,270
1,263
1,256
1,249
1,242
1,235
1,229
1,222
1,215
1,208
1,201
22,500
22,520
1,271
1,264
1,257
1,251
1,244
1,237
1,230
1,223
1,216
1,209
1,203
22,520
22,540
1,273
1,266
1,259
1,252
1,245
1,238
1,231
1,225
1,218
1,211
1,204
22,540
22,560
1,274
1,267
1,260
1,253
1,247
1,240
1,233
1,226
1,219
1,212
1,205
22,560
22,580
1,276
1,269
1,262
1,255
1,248
1,241
1,234
1,227
1,221
1,214
1,207
22,580
22,600
1,277
1,270
1,263
1,256
1,249
1,243
1,236
1,229
1,222
1,215
1,208
22,600
22,620
1,278
1,272
1,265
1,258
1,251
1,244
1,237
1,230
1,223
1,217
1,210
22,620
22,640
1,280
1,273
1,266
1,259
1,252
1,246
1,239
1,232
1,225
1,218
1,211
22,640
22,660
1,281
1,274
1,268
1,261
1,254
1,247
1,240
1,233
1,226
1,219
1,213
22,660
22,680
1,283
1,276
1,269
1,262
1,255
1,248
1,242
1,235
1,228
1,221
1,214
22,680
22,700
1,284
1,277
1,270
1,264
1,257
1,250
1,243
1,236
1,229
1,222
1,216
22,700
22,720
1,286
1,279
1,272
1,265
1,258
1,251
1,244
1,238
1,231
1,224
1,217
22,720
22,740
1,287
1,280
1,273
1,266
1,260
1,253
1,246
1,239
1,232
1,225
1,218
22,740
22,760
1,288
1,282
1,275
1,268
1,261
1,254
1,247
1,240
1,234
1,227
1,220
22,760
22,780
1,290
1,283
1,276
1,269
1,262
1,256
1,249
1,242
1,235
1,228
1,221
22,780
22,800
1,291
1,284
1,278
1,271
1,264
1,257
1,250
1,243
1,236
1,230
1,223
22,800
22,820
1,293
1,286
1,279
1,272
1,265
1,258
1,252
1,245
1,238
1,231
1,224
22,820
22,840
1,294
1,287
1,280
1,274
1,267
1,260
1,253
1,246
1,239
1,232
1,226
22,840
22,860
1,296
1,289
1,282
1,275
1,268
1,261
1,254
1,248
1,241
1,234
1,227
22,860
22,880
1,297
1,290
1,283
1,277
1,270
1,263
1,256
1,249
1,242
1,235
1,228
22,880
22,900
1,299
1,292
1,285
1,278
1,271
1,264
1,257
1,250
1,244
1,237
1,230
22,900
22,920
1,300
1,293
1,286
1,279
1,273
1,266
1,259
1,252
1,245
1,238
1,231
22,920
22,940
1,301
1,295
1,288
1,281
1,274
1,267
1,260
1,253
1,247
1,240
1,233
22,940
22,960
1,303
1,296
1,289
1,282
1,275
1,269
1,262
1,255
1,248
1,241
1,234
22,960
22,980
1,304
1,297
1,291
1,284
1,277
1,270
1,263
1,256
1,249
1,243
1,236
22,980
23,000
1,306
1,299
1,292
1,285
1,278
1,271
1,265
1,258
1,251
1,244
1,237
23,000
23,020
1,307
1,300
1,293
1,287
1,280
1,273
1,266
1,259
1,252
1,245
1,239
23,020
23,040
1,309
1,302
1,295
1,288
1,281
1,274
1,267
1,261
1,254
1,247
1,240
23,040
23,060
1,310
1,303
1,296
1,289
1,283
1,276
1,269
1,262
1,255
1,248
1,241
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
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2
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or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
23,060
23,080
1,312
1,305
1,298
1,291
1,284
1,277
1,270
1,263
1,257
1,250
1,243
23,080
23,100
1,313
1,306
1,299
1,292
1,285
1,279
1,272
1,265
1,258
1,251
1,244
23,100
23,120
1,314
1,308
1,301
1,294
1,287
1,280
1,273
1,266
1,259
1,253
1,246
23,120
23,140
1,316
1,309
1,302
1,295
1,288
1,282
1,275
1,268
1,261
1,254
1,247
23,140
23,160
1,317
1,310
1,304
1,297
1,290
1,283
1,276
1,269
1,262
1,255
1,249
23,160
23,180
1,319
1,312
1,305
1,298
1,291
1,284
1,278
1,271
1,264
1,257
1,250
23,180
23,200
1,320
1,313
1,306
1,300
1,293
1,286
1,279
1,272
1,265
1,258
1,252
23,200
23,220
1,322
1,315
1,308
1,301
1,294
1,287
1,280
1,274
1,267
1,260
1,253
23,220
23,240
1,323
1,316
1,309
1,302
1,296
1,289
1,282
1,275
1,268
1,261
1,254
23,240
23,260
1,324
1,318
1,311
1,304
1,297
1,290
1,283
1,276
1,270
1,263
1,256
23,260
23,280
1,326
1,319
1,312
1,305
1,298
1,292
1,285
1,278
1,271
1,264
1,257
23,280
23,300
1,327
1,320
1,314
1,307
1,300
1,293
1,286
1,279
1,272
1,266
1,259
23,300
23,320
1,329
1,322
1,315
1,308
1,301
1,294
1,288
1,281
1,274
1,267
1,260
23,320
23,340
1,330
1,323
1,316
1,310
1,303
1,296
1,289
1,282
1,275
1,268
1,262
23,340
23,360
1,332
1,325
1,318
1,311
1,304
1,297
1,290
1,284
1,277
1,270
1,263
23,360
23,380
1,333
1,326
1,319
1,313
1,306
1,299
1,292
1,285
1,278
1,271
1,264
23,380
23,400
1,335
1,328
1,321
1,314
1,307
1,300
1,293
1,286
1,280
1,273
1,266
23,400
23,420
1,336
1,329
1,322
1,315
1,309
1,302
1,295
1,288
1,281
1,274
1,267
23,420
23,440
1,337
1,331
1,324
1,317
1,310
1,303
1,296
1,289
1,283
1,276
1,269
23,440
23,460
1,339
1,332
1,325
1,318
1,311
1,305
1,298
1,291
1,284
1,277
1,270
23,460
23,480
1,340
1,333
1,327
1,320
1,313
1,306
1,299
1,292
1,285
1,279
1,272
23,480
23,500
1,342
1,335
1,328
1,321
1,314
1,307
1,301
1,294
1,287
1,280
1,273
23,500
23,520
1,343
1,336
1,329
1,323
1,316
1,309
1,302
1,295
1,288
1,281
1,275
23,520
23,540
1,345
1,338
1,331
1,324
1,317
1,310
1,303
1,297
1,290
1,283
1,276
23,540
23,560
1,346
1,339
1,332
1,325
1,319
1,312
1,305
1,298
1,291
1,284
1,277
23,560
23,580
1,348
1,341
1,334
1,327
1,320
1,313
1,306
1,299
1,293
1,286
1,279
23,580
23,600
1,349
1,342
1,335
1,328
1,321
1,315
1,308
1,301
1,294
1,287
1,280
23,600
23,620
1,350
1,344
1,337
1,330
1,323
1,316
1,309
1,302
1,295
1,289
1,282
23,620
23,640
1,352
1,345
1,338
1,331
1,324
1,318
1,311
1,304
1,297
1,290
1,283
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
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2
3
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9
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or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
23,640
23,660
1,353
1,346
1,340
1,333
1,326
1,319
1,312
1,305
1,298
1,291
1,285
23,660
23,680
1,355
1,348
1,341
1,334
1,327
1,320
1,314
1,307
1,300
1,293
1,286
23,680
23,700
1,356
1,349
1,342
1,336
1,329
1,322
1,315
1,308
1,301
1,294
1,288
23,700
23,720
1,358
1,351
1,344
1,337
1,330
1,323
1,316
1,310
1,303
1,296
1,289
23,720
23,740
1,359
1,352
1,345
1,338
1,332
1,325
1,318
1,311
1,304
1,297
1,290
23,740
23,760
1,360
1,354
1,347
1,340
1,333
1,326
1,319
1,312
1,306
1,299
1,292
23,760
23,780
1,362
1,355
1,348
1,341
1,334
1,328
1,321
1,314
1,307
1,300
1,293
23,780
23,800
1,363
1,356
1,350
1,343
1,336
1,329
1,322
1,315
1,308
1,302
1,295
23,800
23,820
1,365
1,358
1,351
1,344
1,337
1,330
1,324
1,317
1,310
1,303
1,296
23,820
23,840
1,366
1,359
1,352
1,346
1,339
1,332
1,325
1,318
1,311
1,304
1,298
23,840
23,860
1,368
1,361
1,354
1,347
1,340
1,333
1,326
1,320
1,313
1,306
1,299
23,860
23,880
1,369
1,362
1,355
1,349
1,342
1,335
1,328
1,321
1,314
1,307
1,300
23,880
23,900
1,371
1,364
1,357
1,350
1,343
1,336
1,329
1,322
1,316
1,309
1,302
23,900
23,920
1,372
1,365
1,358
1,351
1,345
1,338
1,331
1,324
1,317
1,310
1,303
23,920
23,940
1,373
1,367
1,360
1,353
1,346
1,339
1,332
1,325
1,319
1,312
1,305
23,940
23,960
1,375
1,368
1,361
1,354
1,347
1,341
1,334
1,327
1,320
1,313
1,306
23,960
23,980
1,376
1,369
1,363
1,356
1,349
1,342
1,335
1,328
1,321
1,315
1,308
23,980
24,000
1,378
1,371
1,364
1,357
1,350
1,343
1,337
1,330
1,323
1,316
1,309
24,000
24,020
1,379
1,372
1,365
1,359
1,352
1,345
1,338
1,331
1,324
1,317
1,311
24,020
24,040
1,381
1,374
1,367
1,360
1,353
1,346
1,339
1,333
1,326
1,319
1,312
24,040
24,060
1,382
1,375
1,368
1,361
1,355
1,348
1,341
1,334
1,327
1,320
1,313
24,060
24,080
1,384
1,377
1,370
1,363
1,356
1,349
1,342
1,335
1,329
1,322
1,315
24,080
24,100
1,385
1,378
1,371
1,364
1,357
1,351
1,344
1,337
1,330
1,323
1,316
24,100
24,120
1,386
1,380
1,373
1,366
1,359
1,352
1,345
1,338
1,331
1,325
1,318
24,120
24,140
1,388
1,381
1,374
1,367
1,360
1,354
1,347
1,340
1,333
1,326
1,319
24,140
24,160
1,389
1,382
1,376
1,369
1,362
1,355
1,348
1,341
1,334
1,327
1,321
24,160
24,180
1,391
1,384
1,377
1,370
1,363
1,356
1,350
1,343
1,336
1,329
1,322
24,180
24,200
1,392
1,385
1,378
1,372
1,365
1,358
1,351
1,344
1,337
1,330
1,324
24,200
24,220
1,394
1,387
1,380
1,373
1,366
1,359
1,352
1,346
1,339
1,332
1,325
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
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2
3
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or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
24,220
24,240
1,395
1,388
1,381
1,374
1,368
1,361
1,354
1,347
1,340
1,333
1,326
24,240
24,260
1,396
1,390
1,383
1,376
1,369
1,362
1,355
1,348
1,342
1,335
1,328
24,260
24,280
1,398
1,391
1,384
1,377
1,370
1,364
1,357
1,350
1,343
1,336
1,329
24,280
24,300
1,399
1,392
1,386
1,379
1,372
1,365
1,358
1,351
1,344
1,338
1,331
24,300
24,320
1,401
1,394
1,387
1,380
1,373
1,366
1,360
1,353
1,346
1,339
1,332
24,320
24,340
1,402
1,395
1,388
1,382
1,375
1,368
1,361
1,354
1,347
1,340
1,334
24,340
24,360
1,404
1,397
1,390
1,383
1,376
1,369
1,362
1,356
1,349
1,342
1,335
24,360
24,380
1,405
1,398
1,391
1,385
1,378
1,371
1,364
1,357
1,350
1,343
1,336
24,380
24,400
1,407
1,400
1,393
1,386
1,379
1,372
1,365
1,358
1,352
1,345
1,338
24,400
24,420
1,408
1,401
1,394
1,387
1,381
1,374
1,367
1,360
1,353
1,346
1,339
24,420
24,440
1,409
1,403
1,396
1,389
1,382
1,375
1,368
1,361
1,355
1,348
1,341
24,440
24,460
1,411
1,404
1,397
1,390
1,383
1,377
1,370
1,363
1,356
1,349
1,342
24,460
24,480
1,412
1,405
1,399
1,392
1,385
1,378
1,371
1,364
1,357
1,351
1,344
24,480
24,500
1,414
1,407
1,400
1,393
1,386
1,379
1,373
1,366
1,359
1,352
1,345
24,500
24,520
1,415
1,408
1,401
1,395
1,388
1,381
1,374
1,367
1,360
1,353
1,347
24,520
24,540
1,417
1,410
1,403
1,396
1,389
1,382
1,375
1,369
1,362
1,355
1,348
24,540
24,560
1,418
1,411
1,404
1,397
1,391
1,384
1,377
1,370
1,363
1,356
1,349
24,560
24,580
1,420
1,413
1,406
1,399
1,392
1,385
1,378
1,371
1,365
1,358
1,351
24,580
24,600
1,421
1,414
1,407
1,400
1,393
1,387
1,380
1,373
1,366
1,359
1,352
24,600
24,620
1,422
1,416
1,409
1,402
1,395
1,388
1,381
1,374
1,367
1,361
1,354
24,620
24,640
1,424
1,417
1,410
1,403
1,396
1,390
1,383
1,376
1,369
1,362
1,355
24,640
24,660
1,425
1,418
1,412
1,405
1,398
1,391
1,384
1,377
1,370
1,363
1,357
24,660
24,680
1,427
1,420
1,413
1,406
1,399
1,392
1,386
1,379
1,372
1,365
1,358
24,680
24,700
1,428
1,421
1,414
1,408
1,401
1,394
1,387
1,380
1,373
1,366
1,360
24,700
24,720
1,430
1,423
1,416
1,409
1,402
1,395
1,388
1,382
1,375
1,368
1,361
24,720
24,740
1,431
1,424
1,417
1,410
1,404
1,397
1,390
1,383
1,376
1,369
1,362
24,740
24,760
1,432
1,426
1,419
1,412
1,405
1,398
1,391
1,384
1,378
1,371
1,364
24,760
24,780
1,434
1,427
1,420
1,413
1,406
1,400
1,393
1,386
1,379
1,372
1,365
24,780
24,800
1,435
1,428
1,422
1,415
1,408
1,401
1,394
1,387
1,380
1,374
1,367
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
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10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
24,800
24,820
1,437
1,430
1,423
1,416
1,409
1,402
1,396
1,389
1,382
1,375
1,368
24,820
24,840
1,438
1,431
1,424
1,418
1,411
1,404
1,397
1,390
1,383
1,376
1,370
24,840
24,860
1,440
1,433
1,426
1,419
1,412
1,405
1,398
1,392
1,385
1,378
1,371
24,860
24,880
1,441
1,434
1,427
1,421
1,414
1,407
1,400
1,393
1,386
1,379
1,372
24,880
24,900
1,443
1,436
1,429
1,422
1,415
1,408
1,401
1,394
1,388
1,381
1,374
24,900
24,920
1,444
1,437
1,430
1,423
1,417
1,410
1,403
1,396
1,389
1,382
1,375
24,920
24,940
1,445
1,439
1,432
1,425
1,418
1,411
1,404
1,397
1,391
1,384
1,377
24,940
24,960
1,447
1,440
1,433
1,426
1,419
1,413
1,406
1,399
1,392
1,385
1,378
24,960
24,980
1,448
1,441
1,435
1,428
1,421
1,414
1,407
1,400
1,393
1,387
1,380
24,980
25,000
1,450
1,443
1,436
1,429
1,422
1,415
1,409
1,402
1,395
1,388
1,381
25,000
25,020
1,451
1,444
1,437
1,431
1,424
1,417
1,410
1,403
1,396
1,389
1,383
25,020
25,040
1,453
1,446
1,439
1,432
1,425
1,418
1,411
1,405
1,398
1,391
1,384
25,040
25,060
1,454
1,447
1,440
1,433
1,427
1,420
1,413
1,406
1,399
1,392
1,385
25,060
25,080
1,456
1,449
1,442
1,435
1,428
1,421
1,414
1,407
1,401
1,394
1,387
25,080
25,100
1,457
1,450
1,443
1,436
1,429
1,423
1,416
1,409
1,402
1,395
1,388
25,100
25,120
1,458
1,452
1,445
1,438
1,431
1,424
1,417
1,410
1,403
1,397
1,390
25,120
25,140
1,460
1,453
1,446
1,439
1,432
1,426
1,419
1,412
1,405
1,398
1,391
25,140
25,160
1,461
1,454
1,448
1,441
1,434
1,427
1,420
1,413
1,406
1,399
1,393
25,160
25,180
1,463
1,456
1,449
1,442
1,435
1,428
1,422
1,415
1,408
1,401
1,394
25,180
25,200
1,464
1,457
1,450
1,444
1,437
1,430
1,423
1,416
1,409
1,402
1,396
25,200
25,220
1,466
1,459
1,452
1,445
1,438
1,431
1,424
1,418
1,411
1,404
1,397
25,220
25,240
1,467
1,460
1,453
1,446
1,440
1,433
1,426
1,419
1,412
1,405
1,398
25,240
25,260
1,468
1,462
1,455
1,448
1,441
1,434
1,427
1,420
1,414
1,407
1,400
25,260
25,280
1,470
1,463
1,456
1,449
1,442
1,436
1,429
1,422
1,415
1,408
1,401
25,280
25,300
1,471
1,464
1,458
1,451
1,444
1,437
1,430
1,423
1,416
1,410
1,403
25,300
25,320
1,473
1,466
1,459
1,452
1,445
1,438
1,432
1,425
1,418
1,411
1,404
25,320
25,340
1,474
1,467
1,460
1,454
1,447
1,440
1,433
1,426
1,419
1,412
1,406
25,340
25,360
1,476
1,469
1,462
1,455
1,448
1,441
1,434
1,428
1,421
1,414
1,407
25,360
25,380
1,477
1,470
1,463
1,457
1,450
1,443
1,436
1,429
1,422
1,415
1,408
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-219
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
25,380
25,400
1,479
1,472
1,465
1,458
1,451
1,444
1,437
1,430
1,424
1,417
1,410
25,400
25,420
1,480
1,473
1,466
1,459
1,453
1,446
1,439
1,432
1,425
1,418
1,411
25,420
25,440
1,481
1,475
1,468
1,461
1,454
1,447
1,440
1,433
1,427
1,420
1,413
25,440
25,460
1,483
1,476
1,469
1,462
1,455
1,449
1,442
1,435
1,428
1,421
1,414
25,460
25,480
1,484
1,477
1,471
1,464
1,457
1,450
1,443
1,436
1,429
1,423
1,416
25,480
25,500
1,486
1,479
1,472
1,465
1,458
1,451
1,445
1,438
1,431
1,424
1,417
25,500
25,520
1,487
1,480
1,473
1,467
1,460
1,453
1,446
1,439
1,432
1,425
1,419
25,520
25,540
1,489
1,482
1,475
1,468
1,461
1,454
1,447
1,441
1,434
1,427
1,420
25,540
25,560
1,490
1,483
1,476
1,469
1,463
1,456
1,449
1,442
1,435
1,428
1,421
25,560
25,580
1,492
1,485
1,478
1,471
1,464
1,457
1,450
1,443
1,437
1,430
1,423
25,580
25,600
1,493
1,486
1,479
1,472
1,465
1,459
1,452
1,445
1,438
1,431
1,424
25,600
25,620
1,494
1,488
1,481
1,474
1,467
1,460
1,453
1,446
1,439
1,433
1,426
25,620
25,640
1,496
1,489
1,482
1,475
1,468
1,462
1,455
1,448
1,441
1,434
1,427
25,640
25,660
1,497
1,490
1,484
1,477
1,470
1,463
1,456
1,449
1,442
1,435
1,429
25,660
25,680
1,499
1,492
1,485
1,478
1,471
1,464
1,458
1,451
1,444
1,437
1,430
25,680
25,700
1,500
1,493
1,486
1,480
1,473
1,466
1,459
1,452
1,445
1,438
1,432
25,700
25,720
1,502
1,495
1,488
1,481
1,474
1,467
1,460
1,454
1,447
1,440
1,433
25,720
25,740
1,503
1,496
1,489
1,482
1,476
1,469
1,462
1,455
1,448
1,441
1,434
25,740
25,760
1,504
1,498
1,491
1,484
1,477
1,470
1,463
1,456
1,450
1,443
1,436
25,760
25,780
1,506
1,499
1,492
1,485
1,478
1,472
1,465
1,458
1,451
1,444
1,437
25,780
25,800
1,507
1,500
1,494
1,487
1,480
1,473
1,466
1,459
1,452
1,446
1,439
25,800
25,820
1,509
1,502
1,495
1,488
1,481
1,474
1,468
1,461
1,454
1,447
1,440
25,820
25,840
1,510
1,503
1,496
1,490
1,483
1,476
1,469
1,462
1,455
1,448
1,442
25,840
25,860
1,512
1,505
1,498
1,491
1,484
1,477
1,470
1,464
1,457
1,450
1,443
25,860
25,880
1,513
1,506
1,499
1,493
1,486
1,479
1,472
1,465
1,458
1,451
1,444
25,880
25,900
1,515
1,508
1,501
1,494
1,487
1,480
1,473
1,466
1,460
1,453
1,446
25,900
25,920
1,516
1,509
1,502
1,495
1,489
1,482
1,475
1,468
1,461
1,454
1,447
25,920
25,940
1,517
1,511
1,504
1,497
1,490
1,483
1,476
1,469
1,463
1,456
1,449
25,940
25,960
1,519
1,512
1,505
1,498
1,491
1,485
1,478
1,471
1,464
1,457
1,450
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-220
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
25,960
25,980
1,520
1,513
1,507
1,500
1,493
1,486
1,479
1,472
1,465
1,459
1,452
25,980
26,000
1,522
1,515
1,508
1,501
1,494
1,487
1,481
1,474
1,467
1,460
1,453
26,000
26,020
1,523
1,516
1,509
1,503
1,496
1,489
1,482
1,475
1,468
1,461
1,455
26,020
26,040
1,525
1,518
1,511
1,504
1,497
1,490
1,483
1,477
1,470
1,463
1,456
26,040
26,060
1,526
1,519
1,512
1,505
1,499
1,492
1,485
1,478
1,471
1,464
1,457
26,060
26,080
1,528
1,521
1,514
1,507
1,500
1,493
1,486
1,479
1,473
1,466
1,459
26,080
26,100
1,529
1,522
1,515
1,508
1,501
1,495
1,488
1,481
1,474
1,467
1,460
26,100
26,120
1,530
1,524
1,517
1,510
1,503
1,496
1,489
1,482
1,475
1,469
1,462
26,120
26,140
1,532
1,525
1,518
1,511
1,504
1,498
1,491
1,484
1,477
1,470
1,463
26,140
26,160
1,533
1,526
1,520
1,513
1,506
1,499
1,492
1,485
1,478
1,471
1,465
26,160
26,180
1,535
1,528
1,521
1,514
1,507
1,500
1,494
1,487
1,480
1,473
1,466
26,180
26,200
1,536
1,529
1,522
1,516
1,509
1,502
1,495
1,488
1,481
1,474
1,468
26,200
26,220
1,538
1,531
1,524
1,517
1,510
1,503
1,496
1,490
1,483
1,476
1,469
26,220
26,240
1,539
1,532
1,525
1,518
1,512
1,505
1,498
1,491
1,484
1,477
1,470
26,240
26,260
1,540
1,534
1,527
1,520
1,513
1,506
1,499
1,492
1,486
1,479
1,472
26,260
26,280
1,542
1,535
1,528
1,521
1,514
1,508
1,501
1,494
1,487
1,480
1,473
26,280
26,300
1,543
1,536
1,530
1,523
1,516
1,509
1,502
1,495
1,488
1,482
1,475
26,300
26,320
1,545
1,538
1,531
1,524
1,517
1,510
1,504
1,497
1,490
1,483
1,476
26,320
26,340
1,546
1,539
1,532
1,526
1,519
1,512
1,505
1,498
1,491
1,484
1,478
26,340
26,360
1,548
1,541
1,534
1,527
1,520
1,513
1,506
1,500
1,493
1,486
1,479
26,360
26,380
1,549
1,542
1,535
1,529
1,522
1,515
1,508
1,501
1,494
1,487
1,480
26,380
26,400
1,551
1,544
1,537
1,530
1,523
1,516
1,509
1,502
1,496
1,489
1,482
26,400
26,420
1,552
1,545
1,538
1,531
1,525
1,518
1,511
1,504
1,497
1,490
1,483
26,420
26,440
1,553
1,547
1,540
1,533
1,526
1,519
1,512
1,505
1,499
1,492
1,485
26,440
26,460
1,555
1,548
1,541
1,534
1,527
1,521
1,514
1,507
1,500
1,493
1,486
26,460
26,480
1,556
1,549
1,543
1,536
1,529
1,522
1,515
1,508
1,501
1,495
1,488
26,480
26,500
1,558
1,551
1,544
1,537
1,530
1,523
1,517
1,510
1,503
1,496
1,489
26,500
26,520
1,559
1,552
1,545
1,539
1,532
1,525
1,518
1,511
1,504
1,497
1,491
26,520
26,540
1,561
1,554
1,547
1,540
1,533
1,526
1,519
1,513
1,506
1,499
1,492
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-221
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
26,540
26,560
1,562
1,555
1,548
1,541
1,535
1,528
1,521
1,514
1,507
1,500
1,493
26,560
26,580
1,564
1,557
1,550
1,543
1,536
1,529
1,522
1,515
1,509
1,502
1,495
26,580
26,600
1,565
1,558
1,551
1,544
1,537
1,531
1,524
1,517
1,510
1,503
1,496
26,600
26,620
1,566
1,560
1,553
1,546
1,539
1,532
1,525
1,518
1,511
1,505
1,498
26,620
26,640
1,568
1,561
1,554
1,547
1,540
1,534
1,527
1,520
1,513
1,506
1,499
26,640
26,660
1,569
1,562
1,556
1,549
1,542
1,535
1,528
1,521
1,514
1,507
1,501
26,660
26,680
1,571
1,564
1,557
1,550
1,543
1,536
1,530
1,523
1,516
1,509
1,502
26,680
26,700
1,572
1,565
1,558
1,552
1,545
1,538
1,531
1,524
1,517
1,510
1,504
26,700
26,720
1,574
1,567
1,560
1,553
1,546
1,539
1,532
1,526
1,519
1,512
1,505
26,720
26,740
1,575
1,568
1,561
1,554
1,548
1,541
1,534
1,527
1,520
1,513
1,506
26,740
26,760
1,576
1,570
1,563
1,556
1,549
1,542
1,535
1,528
1,522
1,515
1,508
26,760
26,780
1,578
1,571
1,564
1,557
1,550
1,544
1,537
1,530
1,523
1,516
1,509
26,780
26,800
1,579
1,572
1,566
1,559
1,552
1,545
1,538
1,531
1,524
1,518
1,511
26,800
26,820
1,581
1,574
1,567
1,560
1,553
1,546
1,540
1,533
1,526
1,519
1,512
26,820
26,840
1,582
1,575
1,568
1,562
1,555
1,548
1,541
1,534
1,527
1,520
1,514
26,840
26,860
1,584
1,577
1,570
1,563
1,556
1,549
1,542
1,536
1,529
1,522
1,515
26,860
26,880
1,585
1,578
1,571
1,565
1,558
1,551
1,544
1,537
1,530
1,523
1,516
26,880
26,900
1,587
1,580
1,573
1,566
1,559
1,552
1,545
1,538
1,532
1,525
1,518
26,900
26,920
1,588
1,581
1,574
1,567
1,561
1,554
1,547
1,540
1,533
1,526
1,519
26,920
26,940
1,589
1,583
1,576
1,569
1,562
1,555
1,548
1,541
1,535
1,528
1,521
26,940
26,960
1,591
1,584
1,577
1,570
1,563
1,557
1,550
1,543
1,536
1,529
1,522
26,960
26,980
1,592
1,585
1,579
1,572
1,565
1,558
1,551
1,544
1,537
1,531
1,524
26,980
27,000
1,594
1,587
1,580
1,573
1,566
1,559
1,553
1,546
1,539
1,532
1,525
27,000
27,020
1,595
1,588
1,581
1,575
1,568
1,561
1,554
1,547
1,540
1,533
1,527
27,020
27,040
1,597
1,590
1,583
1,576
1,569
1,562
1,555
1,549
1,542
1,535
1,528
27,040
27,060
1,598
1,591
1,584
1,577
1,571
1,564
1,557
1,550
1,543
1,536
1,529
27,060
27,080
1,600
1,593
1,586
1,579
1,572
1,565
1,558
1,551
1,545
1,538
1,531
27,080
27,100
1,601
1,594
1,587
1,580
1,573
1,567
1,560
1,553
1,546
1,539
1,532
27,100
27,120
1,602
1,596
1,589
1,582
1,575
1,568
1,561
1,554
1,547
1,541
1,534
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-222
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
27,120
27,140
1,604
1,597
1,590
1,583
1,576
1,570
1,563
1,556
1,549
1,542
1,535
27,140
27,160
1,605
1,598
1,592
1,585
1,578
1,571
1,564
1,557
1,550
1,543
1,537
27,160
27,180
1,607
1,600
1,593
1,586
1,579
1,572
1,566
1,559
1,552
1,545
1,538
27,180
27,200
1,608
1,601
1,594
1,588
1,581
1,574
1,567
1,560
1,553
1,546
1,540
27,200
27,220
1,610
1,603
1,596
1,589
1,582
1,575
1,568
1,562
1,555
1,548
1,541
27,220
27,240
1,611
1,604
1,597
1,590
1,584
1,577
1,570
1,563
1,556
1,549
1,542
27,240
27,260
1,612
1,606
1,599
1,592
1,585
1,578
1,571
1,564
1,558
1,551
1,544
27,260
27,280
1,614
1,607
1,600
1,593
1,586
1,580
1,573
1,566
1,559
1,552
1,545
27,280
27,300
1,615
1,608
1,602
1,595
1,588
1,581
1,574
1,567
1,560
1,554
1,547
27,300
27,320
1,617
1,610
1,603
1,596
1,589
1,582
1,576
1,569
1,562
1,555
1,548
27,320
27,340
1,618
1,611
1,604
1,598
1,591
1,584
1,577
1,570
1,563
1,556
1,550
27,340
27,360
1,620
1,613
1,606
1,599
1,592
1,585
1,578
1,572
1,565
1,558
1,551
27,360
27,380
1,621
1,614
1,607
1,601
1,594
1,587
1,580
1,573
1,566
1,559
1,552
27,380
27,400
1,623
1,616
1,609
1,602
1,595
1,588
1,581
1,574
1,568
1,561
1,554
27,400
27,420
1,624
1,617
1,610
1,603
1,597
1,590
1,583
1,576
1,569
1,562
1,555
27,420
27,440
1,625
1,619
1,612
1,605
1,598
1,591
1,584
1,577
1,571
1,564
1,557
27,440
27,460
1,627
1,620
1,613
1,606
1,599
1,593
1,586
1,579
1,572
1,565
1,558
27,460
27,480
1,628
1,621
1,615
1,608
1,601
1,594
1,587
1,580
1,573
1,567
1,560
27,480
27,500
1,630
1,623
1,616
1,609
1,602
1,595
1,589
1,582
1,575
1,568
1,561
27,500
27,520
1,631
1,624
1,617
1,611
1,604
1,597
1,590
1,583
1,576
1,569
1,563
27,520
27,540
1,633
1,626
1,619
1,612
1,605
1,598
1,591
1,585
1,578
1,571
1,564
27,540
27,560
1,634
1,627
1,620
1,613
1,607
1,600
1,593
1,586
1,579
1,572
1,565
27,560
27,580
1,636
1,629
1,622
1,615
1,608
1,601
1,594
1,587
1,581
1,574
1,567
27,580
27,600
1,637
1,630
1,623
1,616
1,609
1,603
1,596
1,589
1,582
1,575
1,568
27,600
27,620
1,638
1,632
1,625
1,618
1,611
1,604
1,597
1,590
1,583
1,577
1,570
27,620
27,640
1,640
1,633
1,626
1,619
1,612
1,606
1,599
1,592
1,585
1,578
1,571
27,640
27,660
1,641
1,634
1,628
1,621
1,614
1,607
1,600
1,593
1,586
1,579
1,573
27,660
27,680
1,643
1,636
1,629
1,622
1,615
1,608
1,602
1,595
1,588
1,581
1,574
27,680
27,700
1,644
1,637
1,630
1,624
1,617
1,610
1,603
1,596
1,589
1,582
1,576
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-223
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
27,700
27,720
1,646
1,639
1,632
1,625
1,618
1,611
1,604
1,598
1,591
1,584
1,577
27,720
27,740
1,647
1,640
1,633
1,626
1,620
1,613
1,606
1,599
1,592
1,585
1,578
27,740
27,760
1,648
1,642
1,635
1,628
1,621
1,614
1,607
1,600
1,594
1,587
1,580
27,760
27,780
1,650
1,643
1,636
1,629
1,622
1,616
1,609
1,602
1,595
1,588
1,581
27,780
27,800
1,651
1,644
1,638
1,631
1,624
1,617
1,610
1,603
1,596
1,590
1,583
27,800
27,820
1,653
1,646
1,639
1,632
1,625
1,618
1,612
1,605
1,598
1,591
1,584
27,820
27,840
1,654
1,647
1,640
1,634
1,627
1,620
1,613
1,606
1,599
1,592
1,586
27,840
27,860
1,656
1,649
1,642
1,635
1,628
1,621
1,614
1,608
1,601
1,594
1,587
27,860
27,880
1,657
1,650
1,643
1,637
1,630
1,623
1,616
1,609
1,602
1,595
1,588
27,880
27,900
1,659
1,652
1,645
1,638
1,631
1,624
1,617
1,610
1,604
1,597
1,590
27,900
27,920
1,660
1,653
1,646
1,639
1,633
1,626
1,619
1,612
1,605
1,598
1,591
27,920
27,940
1,661
1,655
1,648
1,641
1,634
1,627
1,620
1,613
1,607
1,600
1,593
27,940
27,960
1,663
1,656
1,649
1,642
1,635
1,629
1,622
1,615
1,608
1,601
1,594
27,960
27,980
1,664
1,657
1,651
1,644
1,637
1,630
1,623
1,616
1,609
1,603
1,596
27,980
28,000
1,666
1,659
1,652
1,645
1,638
1,631
1,625
1,618
1,611
1,604
1,597
28,000
28,020
1,667
1,660
1,653
1,647
1,640
1,633
1,626
1,619
1,612
1,605
1,599
28,020
28,040
1,669
1,662
1,655
1,648
1,641
1,634
1,627
1,621
1,614
1,607
1,600
28,040
28,060
1,670
1,663
1,656
1,649
1,643
1,636
1,629
1,622
1,615
1,608
1,601
28,060
28,080
1,672
1,665
1,658
1,651
1,644
1,637
1,630
1,623
1,617
1,610
1,603
28,080
28,100
1,673
1,666
1,659
1,652
1,645
1,639
1,632
1,625
1,618
1,611
1,604
28,100
28,120
1,674
1,668
1,661
1,654
1,647
1,640
1,633
1,626
1,619
1,613
1,606
28,120
28,140
1,676
1,669
1,662
1,655
1,648
1,642
1,635
1,628
1,621
1,614
1,607
28,140
28,160
1,677
1,670
1,664
1,657
1,650
1,643
1,636
1,629
1,622
1,615
1,609
28,160
28,180
1,679
1,672
1,665
1,658
1,651
1,644
1,638
1,631
1,624
1,617
1,610
28,180
28,200
1,680
1,673
1,666
1,660
1,653
1,646
1,639
1,632
1,625
1,618
1,612
28,200
28,220
1,682
1,675
1,668
1,661
1,654
1,647
1,640
1,634
1,627
1,620
1,613
28,220
28,240
1,683
1,676
1,669
1,662
1,656
1,649
1,642
1,635
1,628
1,621
1,614
28,240
28,260
1,684
1,678
1,671
1,664
1,657
1,650
1,643
1,636
1,630
1,623
1,616
28,260
28,280
1,686
1,679
1,672
1,665
1,658
1,652
1,645
1,638
1,631
1,624
1,617
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-224
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
28,280
28,300
1,687
1,680
1,674
1,667
1,660
1,653
1,646
1,639
1,632
1,626
1,619
28,300
28,320
1,689
1,682
1,675
1,668
1,661
1,654
1,648
1,641
1,634
1,627
1,620
28,320
28,340
1,690
1,683
1,676
1,670
1,663
1,656
1,649
1,642
1,635
1,628
1,622
28,340
28,360
1,692
1,685
1,678
1,671
1,664
1,657
1,650
1,644
1,637
1,630
1,623
28,360
28,380
1,693
1,686
1,679
1,673
1,666
1,659
1,652
1,645
1,638
1,631
1,624
28,380
28,400
1,695
1,688
1,681
1,674
1,667
1,660
1,653
1,646
1,640
1,633
1,626
28,400
28,420
1,696
1,689
1,682
1,675
1,669
1,662
1,655
1,648
1,641
1,634
1,627
28,420
28,440
1,697
1,691
1,684
1,677
1,670
1,663
1,656
1,649
1,643
1,636
1,629
28,440
28,460
1,699
1,692
1,685
1,678
1,671
1,665
1,658
1,651
1,644
1,637
1,630
28,460
28,480
1,700
1,693
1,687
1,680
1,673
1,666
1,659
1,652
1,645
1,639
1,632
28,480
28,500
1,702
1,695
1,688
1,681
1,674
1,667
1,661
1,654
1,647
1,640
1,633
28,500
28,520
1,703
1,696
1,689
1,683
1,676
1,669
1,662
1,655
1,648
1,641
1,635
28,520
28,540
1,705
1,698
1,691
1,684
1,677
1,670
1,663
1,657
1,650
1,643
1,636
28,540
28,560
1,706
1,699
1,692
1,685
1,679
1,672
1,665
1,658
1,651
1,644
1,637
28,560
28,580
1,708
1,701
1,694
1,687
1,680
1,673
1,666
1,659
1,653
1,646
1,639
28,580
28,600
1,709
1,702
1,695
1,688
1,681
1,675
1,668
1,661
1,654
1,647
1,640
28,600
28,620
1,710
1,704
1,697
1,690
1,683
1,676
1,669
1,662
1,655
1,649
1,642
28,620
28,640
1,712
1,705
1,698
1,691
1,684
1,678
1,671
1,664
1,657
1,650
1,643
28,640
28,660
1,713
1,706
1,700
1,693
1,686
1,679
1,672
1,665
1,658
1,651
1,645
28,660
28,680
1,715
1,708
1,701
1,694
1,687
1,680
1,674
1,667
1,660
1,653
1,646
28,680
28,700
1,716
1,709
1,702
1,696
1,689
1,682
1,675
1,668
1,661
1,654
1,648
28,700
28,720
1,718
1,711
1,704
1,697
1,690
1,683
1,676
1,670
1,663
1,656
1,649
28,720
28,740
1,719
1,712
1,705
1,698
1,692
1,685
1,678
1,671
1,664
1,657
1,650
28,740
28,760
1,720
1,714
1,707
1,700
1,693
1,686
1,679
1,672
1,666
1,659
1,652
28,760
28,780
1,722
1,715
1,708
1,701
1,694
1,688
1,681
1,674
1,667
1,660
1,653
28,780
28,800
1,723
1,716
1,710
1,703
1,696
1,689
1,682
1,675
1,668
1,662
1,655
28,800
28,820
1,725
1,718
1,711
1,704
1,697
1,690
1,684
1,677
1,670
1,663
1,656
28,820
28,840
1,726
1,719
1,712
1,706
1,699
1,692
1,685
1,678
1,671
1,664
1,658
28,840
28,860
1,728
1,721
1,714
1,707
1,700
1,693
1,686
1,680
1,673
1,666
1,659
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-225
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
28,860
28,880
1,729
1,722
1,715
1,709
1,702
1,695
1,688
1,681
1,674
1,667
1,660
28,880
28,900
1,731
1,724
1,717
1,710
1,703
1,696
1,689
1,682
1,676
1,669
1,662
28,900
28,920
1,732
1,725
1,718
1,711
1,705
1,698
1,691
1,684
1,677
1,670
1,663
28,920
28,940
1,733
1,727
1,720
1,713
1,706
1,699
1,692
1,685
1,679
1,672
1,665
28,940
28,960
1,735
1,728
1,721
1,714
1,707
1,701
1,694
1,687
1,680
1,673
1,666
28,960
28,980
1,736
1,729
1,723
1,716
1,709
1,702
1,695
1,688
1,681
1,675
1,668
28,980
29,000
1,738
1,731
1,724
1,717
1,710
1,703
1,697
1,690
1,683
1,676
1,669
29,000
29,020
1,739
1,732
1,725
1,719
1,712
1,705
1,698
1,691
1,684
1,677
1,671
29,020
29,040
1,741
1,734
1,727
1,720
1,713
1,706
1,699
1,693
1,686
1,679
1,672
29,040
29,060
1,742
1,735
1,728
1,721
1,715
1,708
1,701
1,694
1,687
1,680
1,673
29,060
29,080
1,744
1,737
1,730
1,723
1,716
1,709
1,702
1,695
1,689
1,682
1,675
29,080
29,100
1,745
1,738
1,731
1,724
1,717
1,711
1,704
1,697
1,690
1,683
1,676
29,100
29,120
1,746
1,740
1,733
1,726
1,719
1,712
1,705
1,698
1,691
1,685
1,678
29,120
29,140
1,748
1,741
1,734
1,727
1,720
1,714
1,707
1,700
1,693
1,686
1,679
29,140
29,160
1,749
1,742
1,736
1,729
1,722
1,715
1,708
1,701
1,694
1,687
1,681
29,160
29,180
1,751
1,744
1,737
1,730
1,723
1,716
1,710
1,703
1,696
1,689
1,682
29,180
29,200
1,752
1,745
1,738
1,732
1,725
1,718
1,711
1,704
1,697
1,690
1,684
29,200
29,220
1,754
1,747
1,740
1,733
1,726
1,719
1,712
1,706
1,699
1,692
1,685
29,220
29,240
1,755
1,748
1,741
1,734
1,728
1,721
1,714
1,707
1,700
1,693
1,686
29,240
29,260
1,756
1,750
1,743
1,736
1,729
1,722
1,715
1,708
1,702
1,695
1,688
29,260
29,280
1,758
1,751
1,744
1,737
1,730
1,724
1,717
1,710
1,703
1,696
1,689
29,280
29,300
1,759
1,752
1,746
1,739
1,732
1,725
1,718
1,711
1,704
1,698
1,691
29,300
29,320
1,761
1,754
1,747
1,740
1,733
1,726
1,720
1,713
1,706
1,699
1,692
29,320
29,340
1,762
1,755
1,748
1,742
1,735
1,728
1,721
1,714
1,707
1,700
1,694
29,340
29,360
1,764
1,757
1,750
1,743
1,736
1,729
1,722
1,716
1,709
1,702
1,695
29,360
29,380
1,765
1,758
1,751
1,745
1,738
1,731
1,724
1,717
1,710
1,703
1,696
29,380
29,400
1,767
1,760
1,753
1,746
1,739
1,732
1,725
1,718
1,712
1,705
1,698
29,400
29,420
1,768
1,761
1,754
1,747
1,741
1,734
1,727
1,720
1,713
1,706
1,699
29,420
29,440
1,769
1,763
1,756
1,749
1,742
1,735
1,728
1,721
1,715
1,708
1,701
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-226
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1
2
3
4
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or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
29,440
29,460
1,771
1,764
1,757
1,750
1,743
1,737
1,730
1,723
1,716
1,709
1,702
29,460
29,480
1,772
1,765
1,759
1,752
1,745
1,738
1,731
1,724
1,717
1,711
1,704
29,480
29,500
1,774
1,767
1,760
1,753
1,746
1,739
1,733
1,726
1,719
1,712
1,705
29,500
29,520
1,775
1,768
1,761
1,755
1,748
1,741
1,734
1,727
1,720
1,713
1,707
29,520
29,540
1,777
1,770
1,763
1,756
1,749
1,742
1,735
1,729
1,722
1,715
1,708
29,540
29,560
1,778
1,771
1,764
1,757
1,751
1,744
1,737
1,730
1,723
1,716
1,709
29,560
29,580
1,780
1,773
1,766
1,759
1,752
1,745
1,738
1,731
1,725
1,718
1,711
29,580
29,600
1,781
1,774
1,767
1,760
1,753
1,747
1,740
1,733
1,726
1,719
1,712
29,600
29,620
1,782
1,776
1,769
1,762
1,755
1,748
1,741
1,734
1,727
1,721
1,714
29,620
29,640
1,784
1,777
1,770
1,763
1,756
1,750
1,743
1,736
1,729
1,722
1,715
29,640
29,660
1,785
1,778
1,772
1,765
1,758
1,751
1,744
1,737
1,730
1,723
1,717
29,660
29,680
1,787
1,780
1,773
1,766
1,759
1,752
1,746
1,739
1,732
1,725
1,718
29,680
29,700
1,789
1,781
1,774
1,768
1,761
1,754
1,747
1,740
1,733
1,726
1,720
29,700
29,720
1,790
1,783
1,776
1,769
1,762
1,755
1,748
1,742
1,735
1,728
1,721
29,720
29,740
1,792
1,784
1,777
1,770
1,764
1,757
1,750
1,743
1,736
1,729
1,722
29,740
29,760
1,793
1,786
1,779
1,772
1,765
1,758
1,751
1,744
1,738
1,731
1,724
29,760
29,780
1,795
1,787
1,780
1,773
1,766
1,760
1,753
1,746
1,739
1,732
1,725
29,780
29,800
1,796
1,789
1,782
1,775
1,768
1,761
1,754
1,747
1,740
1,734
1,727
29,800
29,820
1,798
1,790
1,783
1,776
1,769
1,762
1,756
1,749
1,742
1,735
1,728
29,820
29,840
1,799
1,792
1,785
1,778
1,771
1,764
1,757
1,750
1,743
1,736
1,730
29,840
29,860
1,801
1,793
1,786
1,779
1,772
1,765
1,758
1,752
1,745
1,738
1,731
29,860
29,880
1,802
1,795
1,788
1,781
1,774
1,767
1,760
1,753
1,746
1,739
1,732
29,880
29,900
1,804
1,796
1,789
1,782
1,775
1,768
1,761
1,754
1,748
1,741
1,734
29,900
29,920
1,805
1,798
1,791
1,784
1,777
1,770
1,763
1,756
1,749
1,742
1,735
29,920
29,940
1,807
1,800
1,792
1,785
1,778
1,771
1,764
1,757
1,751
1,744
1,737
29,940
29,960
1,808
1,801
1,794
1,787
1,779
1,773
1,766
1,759
1,752
1,745
1,738
29,960
29,980
1,810
1,803
1,795
1,788
1,781
1,774
1,767
1,760
1,753
1,747
1,740
29,980
30,000
1,811
1,804
1,797
1,790
1,782
1,775
1,769
1,762
1,755
1,748
1,741
30,000
30,020
1,813
1,806
1,798
1,791
1,784
1,777
1,770
1,763
1,756
1,749
1,743
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-227
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1
2
3
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7
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9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
30,020
30,040
1,814
1,807
1,800
1,793
1,785
1,778
1,771
1,765
1,758
1,751
1,744
30,040
30,060
1,816
1,809
1,801
1,794
1,787
1,780
1,773
1,766
1,759
1,752
1,745
30,060
30,080
1,817
1,810
1,803
1,796
1,788
1,781
1,774
1,767
1,761
1,754
1,747
30,080
30,100
1,819
1,812
1,804
1,797
1,790
1,783
1,776
1,769
1,762
1,755
1,748
30,100
30,120
1,820
1,813
1,806
1,799
1,791
1,784
1,777
1,770
1,763
1,757
1,750
30,120
30,140
1,822
1,815
1,807
1,800
1,793
1,786
1,779
1,772
1,765
1,758
1,751
30,140
30,160
1,823
1,816
1,809
1,802
1,795
1,787
1,780
1,773
1,766
1,759
1,753
30,160
30,180
1,825
1,818
1,811
1,803
1,796
1,789
1,782
1,775
1,768
1,761
1,754
30,180
30,200
1,827
1,819
1,812
1,805
1,798
1,790
1,783
1,776
1,769
1,762
1,756
30,200
30,220
1,828
1,821
1,814
1,806
1,799
1,792
1,785
1,778
1,771
1,764
1,757
30,220
30,240
1,830
1,822
1,815
1,808
1,801
1,793
1,786
1,779
1,772
1,765
1,758
30,240
30,260
1,831
1,824
1,817
1,809
1,802
1,795
1,788
1,780
1,774
1,767
1,760
30,260
30,280
1,833
1,825
1,818
1,811
1,804
1,796
1,789
1,782
1,775
1,768
1,761
30,280
30,300
1,834
1,827
1,820
1,812
1,805
1,798
1,791
1,783
1,776
1,770
1,763
30,300
30,320
1,836
1,828
1,821
1,814
1,807
1,799
1,792
1,785
1,778
1,771
1,764
30,320
30,340
1,837
1,830
1,823
1,815
1,808
1,801
1,794
1,786
1,779
1,772
1,766
30,340
30,360
1,839
1,831
1,824
1,817
1,810
1,802
1,795
1,788
1,781
1,774
1,767
30,360
30,380
1,840
1,833
1,826
1,818
1,811
1,804
1,797
1,790
1,782
1,775
1,768
30,380
30,400
1,842
1,834
1,827
1,820
1,813
1,806
1,798
1,791
1,784
1,777
1,770
30,400
30,420
1,843
1,836
1,829
1,822
1,814
1,807
1,800
1,793
1,785
1,778
1,771
30,420
30,440
1,845
1,838
1,830
1,823
1,816
1,809
1,801
1,794
1,787
1,780
1,773
30,440
30,460
1,846
1,839
1,832
1,825
1,817
1,810
1,803
1,796
1,788
1,781
1,774
30,460
30,480
1,848
1,841
1,833
1,826
1,819
1,812
1,804
1,797
1,790
1,783
1,776
30,480
30,500
1,849
1,842
1,835
1,828
1,820
1,813
1,806
1,799
1,791
1,784
1,777
30,500
30,520
1,851
1,844
1,836
1,829
1,822
1,815
1,807
1,800
1,793
1,786
1,779
30,520
30,540
1,852
1,845
1,838
1,831
1,823
1,816
1,809
1,802
1,794
1,787
1,780
30,540
30,560
1,854
1,847
1,839
1,832
1,825
1,818
1,810
1,803
1,796
1,789
1,781
30,560
30,580
1,855
1,848
1,841
1,834
1,826
1,819
1,812
1,805
1,797
1,790
1,783
30,580
30,600
1,857
1,850
1,842
1,835
1,828
1,821
1,813
1,806
1,799
1,792
1,784
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-228
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
30,600
30,620
1,858
1,851
1,844
1,837
1,829
1,822
1,815
1,808
1,800
1,793
1,786
30,620
30,640
1,860
1,853
1,845
1,838
1,831
1,824
1,817
1,809
1,802
1,795
1,788
30,640
30,660
1,861
1,854
1,847
1,840
1,833
1,825
1,818
1,811
1,804
1,796
1,789
30,660
30,680
1,863
1,856
1,849
1,841
1,834
1,827
1,820
1,812
1,805
1,798
1,791
30,680
30,700
1,865
1,857
1,850
1,843
1,836
1,828
1,821
1,814
1,807
1,799
1,792
30,700
30,720
1,866
1,859
1,852
1,844
1,837
1,830
1,823
1,815
1,808
1,801
1,794
30,720
30,740
1,868
1,860
1,853
1,846
1,839
1,831
1,824
1,817
1,810
1,802
1,795
30,740
30,760
1,869
1,862
1,855
1,847
1,840
1,833
1,826
1,818
1,811
1,804
1,797
30,760
30,780
1,871
1,863
1,856
1,849
1,842
1,834
1,827
1,820
1,813
1,805
1,798
30,780
30,800
1,872
1,865
1,858
1,850
1,843
1,836
1,829
1,821
1,814
1,807
1,800
30,800
30,820
1,874
1,866
1,859
1,852
1,845
1,837
1,830
1,823
1,816
1,808
1,801
30,820
30,840
1,875
1,868
1,861
1,853
1,846
1,839
1,832
1,824
1,817
1,810
1,803
30,840
30,860
1,877
1,869
1,862
1,855
1,848
1,840
1,833
1,826
1,819
1,811
1,804
30,860
30,880
1,878
1,871
1,864
1,856
1,849
1,842
1,835
1,828
1,820
1,813
1,806
30,880
30,900
1,880
1,872
1,865
1,858
1,851
1,844
1,836
1,829
1,822
1,815
1,807
30,900
30,920
1,881
1,874
1,867
1,860
1,852
1,845
1,838
1,831
1,823
1,816
1,809
30,920
30,940
1,883
1,876
1,868
1,861
1,854
1,847
1,839
1,832
1,825
1,818
1,810
30,940
30,960
1,884
1,877
1,870
1,863
1,855
1,848
1,841
1,834
1,826
1,819
1,812
30,960
30,980
1,886
1,879
1,871
1,864
1,857
1,850
1,842
1,835
1,828
1,821
1,813
30,980
31,000
1,887
1,880
1,873
1,866
1,858
1,851
1,844
1,837
1,829
1,822
1,815
31,000
31,020
1,889
1,882
1,874
1,867
1,860
1,853
1,845
1,838
1,831
1,824
1,816
31,020
31,040
1,890
1,883
1,876
1,869
1,861
1,854
1,847
1,840
1,832
1,825
1,818
31,040
31,060
1,892
1,885
1,877
1,870
1,863
1,856
1,848
1,841
1,834
1,827
1,819
31,060
31,080
1,893
1,886
1,879
1,872
1,864
1,857
1,850
1,843
1,835
1,828
1,821
31,080
31,100
1,895
1,888
1,880
1,873
1,866
1,859
1,851
1,844
1,837
1,830
1,822
31,100
31,120
1,896
1,889
1,882
1,875
1,867
1,860
1,853
1,846
1,838
1,831
1,824
31,120
31,140
1,898
1,891
1,883
1,876
1,869
1,862
1,855
1,847
1,840
1,833
1,826
31,140
31,160
1,899
1,892
1,885
1,878
1,871
1,863
1,856
1,849
1,842
1,834
1,827
31,160
31,180
1,901
1,894
1,887
1,879
1,872
1,865
1,858
1,850
1,843
1,836
1,829
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-229
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
31,180
31,200
1,903
1,895
1,888
1,881
1,874
1,866
1,859
1,852
1,845
1,837
1,830
31,200
31,220
1,904
1,897
1,890
1,882
1,875
1,868
1,861
1,853
1,846
1,839
1,832
31,220
31,240
1,906
1,898
1,891
1,884
1,877
1,869
1,862
1,855
1,848
1,840
1,833
31,240
31,260
1,907
1,900
1,893
1,885
1,878
1,871
1,864
1,856
1,849
1,842
1,835
31,260
31,280
1,909
1,901
1,894
1,887
1,880
1,872
1,865
1,858
1,851
1,843
1,836
31,280
31,300
1,910
1,903
1,896
1,888
1,881
1,874
1,867
1,859
1,852
1,845
1,838
31,300
31,320
1,912
1,904
1,897
1,890
1,883
1,875
1,868
1,861
1,854
1,846
1,839
31,320
31,340
1,913
1,906
1,899
1,891
1,884
1,877
1,870
1,862
1,855
1,848
1,841
31,340
31,360
1,915
1,907
1,900
1,893
1,886
1,878
1,871
1,864
1,857
1,849
1,842
31,360
31,380
1,916
1,909
1,902
1,894
1,887
1,880
1,873
1,866
1,858
1,851
1,844
31,380
31,400
1,918
1,910
1,903
1,896
1,889
1,882
1,874
1,867
1,860
1,853
1,845
31,400
31,420
1,919
1,912
1,905
1,898
1,890
1,883
1,876
1,869
1,861
1,854
1,847
31,420
31,440
1,921
1,914
1,906
1,899
1,892
1,885
1,877
1,870
1,863
1,856
1,848
31,440
31,460
1,922
1,915
1,908
1,901
1,893
1,886
1,879
1,872
1,864
1,857
1,850
31,460
31,480
1,924
1,917
1,909
1,902
1,895
1,888
1,880
1,873
1,866
1,859
1,851
31,480
31,500
1,925
1,918
1,911
1,904
1,896
1,889
1,882
1,875
1,867
1,860
1,853
31,500
31,520
1,927
1,920
1,912
1,905
1,898
1,891
1,883
1,876
1,869
1,862
1,854
31,520
31,540
1,928
1,921
1,914
1,907
1,899
1,892
1,885
1,878
1,870
1,863
1,856
31,540
31,560
1,930
1,923
1,915
1,908
1,901
1,894
1,886
1,879
1,872
1,865
1,857
31,560
31,580
1,931
1,924
1,917
1,910
1,902
1,895
1,888
1,881
1,873
1,866
1,859
31,580
31,600
1,933
1,926
1,918
1,911
1,904
1,897
1,889
1,882
1,875
1,868
1,860
31,600
31,620
1,934
1,927
1,920
1,913
1,905
1,898
1,891
1,884
1,876
1,869
1,862
31,620
31,640
1,936
1,929
1,921
1,914
1,907
1,900
1,893
1,885
1,878
1,871
1,864
31,640
31,660
1,937
1,930
1,923
1,916
1,909
1,901
1,894
1,887
1,880
1,872
1,865
31,660
31,680
1,939
1,932
1,925
1,917
1,910
1,903
1,896
1,888
1,881
1,874
1,867
31,680
31,700
1,941
1,933
1,926
1,919
1,912
1,904
1,897
1,890
1,883
1,875
1,868
31,700
31,720
1,942
1,935
1,928
1,920
1,913
1,906
1,899
1,891
1,884
1,877
1,870
31,720
31,740
1,944
1,936
1,929
1,922
1,915
1,907
1,900
1,893
1,886
1,878
1,871
31,740
31,760
1,945
1,938
1,931
1,923
1,916
1,909
1,902
1,894
1,887
1,880
1,873
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-230
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
31,760
31,780
1,947
1,939
1,932
1,925
1,918
1,910
1,903
1,896
1,889
1,881
1,874
31,780
31,800
1,948
1,941
1,934
1,926
1,919
1,912
1,905
1,897
1,890
1,883
1,876
31,800
31,820
1,950
1,942
1,935
1,928
1,921
1,913
1,906
1,899
1,892
1,884
1,877
31,820
31,840
1,951
1,944
1,937
1,929
1,922
1,915
1,908
1,900
1,893
1,886
1,879
31,840
31,860
1,953
1,945
1,938
1,931
1,924
1,916
1,909
1,902
1,895
1,887
1,880
31,860
31,880
1,954
1,947
1,940
1,932
1,925
1,918
1,911
1,904
1,896
1,889
1,882
31,880
31,900
1,956
1,948
1,941
1,934
1,927
1,920
1,912
1,905
1,898
1,891
1,883
31,900
31,920
1,957
1,950
1,943
1,936
1,928
1,921
1,914
1,907
1,899
1,892
1,885
31,920
31,940
1,959
1,952
1,944
1,937
1,930
1,923
1,915
1,908
1,901
1,894
1,886
31,940
31,960
1,960
1,953
1,946
1,939
1,931
1,924
1,917
1,910
1,902
1,895
1,888
31,960
31,980
1,962
1,955
1,947
1,940
1,933
1,926
1,918
1,911
1,904
1,897
1,889
31,980
32,000
1,963
1,956
1,949
1,942
1,934
1,927
1,920
1,913
1,905
1,898
1,891
32,000
32,020
1,965
1,958
1,950
1,943
1,936
1,929
1,921
1,914
1,907
1,900
1,892
32,020
32,040
1,966
1,959
1,952
1,945
1,937
1,930
1,923
1,916
1,908
1,901
1,894
32,040
32,060
1,968
1,961
1,953
1,946
1,939
1,932
1,924
1,917
1,910
1,903
1,895
32,060
32,080
1,969
1,962
1,955
1,948
1,940
1,933
1,926
1,919
1,911
1,904
1,897
32,080
32,100
1,971
1,964
1,956
1,949
1,942
1,935
1,927
1,920
1,913
1,906
1,898
32,100
32,120
1,972
1,965
1,958
1,951
1,943
1,936
1,929
1,922
1,914
1,907
1,900
32,120
32,140
1,974
1,967
1,959
1,952
1,945
1,938
1,931
1,923
1,916
1,909
1,902
32,140
32,160
1,975
1,968
1,961
1,954
1,947
1,939
1,932
1,925
1,918
1,910
1,903
32,160
32,180
1,977
1,970
1,963
1,955
1,948
1,941
1,934
1,926
1,919
1,912
1,905
32,180
32,200
1,979
1,971
1,964
1,957
1,950
1,942
1,935
1,928
1,921
1,913
1,906
32,200
32,220
1,980
1,973
1,966
1,958
1,951
1,944
1,937
1,929
1,922
1,915
1,908
32,220
32,240
1,982
1,974
1,967
1,960
1,953
1,945
1,938
1,931
1,924
1,916
1,909
32,240
32,260
1,983
1,976
1,969
1,961
1,954
1,947
1,940
1,932
1,925
1,918
1,911
32,260
32,280
1,985
1,977
1,970
1,963
1,956
1,948
1,941
1,934
1,927
1,919
1,912
32,280
32,300
1,986
1,979
1,972
1,964
1,957
1,950
1,943
1,935
1,928
1,921
1,914
32,300
32,320
1,988
1,980
1,973
1,966
1,959
1,951
1,944
1,937
1,930
1,922
1,915
32,320
32,340
1,989
1,982
1,975
1,967
1,960
1,953
1,946
1,938
1,931
1,924
1,917
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-231
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
32,340
32,360
1,991
1,983
1,976
1,969
1,962
1,954
1,947
1,940
1,933
1,925
1,918
32,360
32,380
1,992
1,985
1,978
1,970
1,963
1,956
1,949
1,942
1,934
1,927
1,920
32,380
32,400
1,994
1,986
1,979
1,972
1,965
1,958
1,950
1,943
1,936
1,929
1,921
32,400
32,420
1,995
1,988
1,981
1,974
1,966
1,959
1,952
1,945
1,937
1,930
1,923
32,420
32,440
1,997
1,990
1,982
1,975
1,968
1,961
1,953
1,946
1,939
1,932
1,924
32,440
32,460
1,998
1,991
1,984
1,977
1,969
1,962
1,955
1,948
1,940
1,933
1,926
32,460
32,480
2,000
1,993
1,985
1,978
1,971
1,964
1,956
1,949
1,942
1,935
1,927
32,480
32,500
2,001
1,994
1,987
1,980
1,972
1,965
1,958
1,951
1,943
1,936
1,929
32,500
32,520
2,003
1,996
1,988
1,981
1,974
1,967
1,959
1,952
1,945
1,938
1,930
32,520
32,540
2,004
1,997
1,990
1,983
1,975
1,968
1,961
1,954
1,946
1,939
1,932
32,540
32,560
2,006
1,999
1,991
1,984
1,977
1,970
1,962
1,955
1,948
1,941
1,933
32,560
32,580
2,007
2,000
1,993
1,986
1,978
1,971
1,964
1,957
1,949
1,942
1,935
32,580
32,600
2,009
2,002
1,994
1,987
1,980
1,973
1,965
1,958
1,951
1,944
1,936
32,600
32,620
2,010
2,003
1,996
1,989
1,981
1,974
1,967
1,960
1,952
1,945
1,938
32,620
32,640
2,012
2,005
1,997
1,990
1,983
1,976
1,969
1,961
1,954
1,947
1,940
32,640
32,660
2,013
2,006
1,999
1,992
1,985
1,977
1,970
1,963
1,956
1,948
1,941
32,660
32,680
2,015
2,008
2,001
1,993
1,986
1,979
1,972
1,964
1,957
1,950
1,943
32,680
32,700
2,017
2,009
2,002
1,995
1,988
1,980
1,973
1,966
1,959
1,951
1,944
32,700
32,720
2,018
2,011
2,004
1,996
1,989
1,982
1,975
1,967
1,960
1,953
1,946
32,720
32,740
2,020
2,012
2,005
1,998
1,991
1,983
1,976
1,969
1,962
1,954
1,947
32,740
32,760
2,021
2,014
2,007
1,999
1,992
1,985
1,978
1,970
1,963
1,956
1,949
32,760
32,780
2,023
2,015
2,008
2,001
1,994
1,986
1,979
1,972
1,965
1,957
1,950
32,780
32,800
2,024
2,017
2,010
2,002
1,995
1,988
1,981
1,973
1,966
1,959
1,952
32,800
32,820
2,026
2,018
2,011
2,004
1,997
1,989
1,982
1,975
1,968
1,960
1,953
32,820
32,840
2,027
2,020
2,013
2,005
1,998
1,991
1,984
1,976
1,969
1,962
1,955
32,840
32,860
2,029
2,021
2,014
2,007
2,000
1,992
1,985
1,978
1,971
1,963
1,956
32,860
32,880
2,030
2,023
2,016
2,008
2,001
1,994
1,987
1,980
1,972
1,965
1,958
32,880
32,900
2,032
2,024
2,017
2,010
2,003
1,996
1,988
1,981
1,974
1,967
1,959
32,900
32,920
2,033
2,026
2,019
2,012
2,004
1,997
1,990
1,983
1,975
1,968
1,961
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-232
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
32,920
32,940
2,035
2,028
2,020
2,013
2,006
1,999
1,991
1,984
1,977
1,970
1,962
32,940
32,960
2,036
2,029
2,022
2,015
2,007
2,000
1,993
1,986
1,978
1,971
1,964
32,960
32,980
2,038
2,031
2,023
2,016
2,009
2,002
1,994
1,987
1,980
1,973
1,965
32,980
33,000
2,039
2,032
2,025
2,018
2,010
2,003
1,996
1,989
1,981
1,974
1,967
33,000
33,020
2,041
2,034
2,026
2,019
2,012
2,005
1,997
1,990
1,983
1,976
1,968
33,020
33,040
2,042
2,035
2,028
2,021
2,013
2,006
1,999
1,992
1,984
1,977
1,970
33,040
33,060
2,044
2,037
2,029
2,022
2,015
2,008
2,000
1,993
1,986
1,979
1,971
33,060
33,080
2,045
2,038
2,031
2,024
2,016
2,009
2,002
1,995
1,987
1,980
1,973
33,080
33,100
2,047
2,040
2,032
2,025
2,018
2,011
2,003
1,996
1,989
1,982
1,974
33,100
33,120
2,048
2,041
2,034
2,027
2,019
2,012
2,005
1,998
1,990
1,983
1,976
33,120
33,140
2,050
2,043
2,035
2,028
2,021
2,014
2,007
1,999
1,992
1,985
1,978
33,140
33,160
2,051
2,044
2,037
2,030
2,023
2,015
2,008
2,001
1,994
1,986
1,979
33,160
33,180
2,053
2,046
2,039
2,031
2,024
2,017
2,010
2,002
1,995
1,988
1,981
33,180
33,200
2,055
2,047
2,040
2,033
2,026
2,018
2,011
2,004
1,997
1,989
1,982
33,200
33,220
2,056
2,049
2,042
2,034
2,027
2,020
2,013
2,005
1,998
1,991
1,984
33,220
33,240
2,058
2,050
2,043
2,036
2,029
2,021
2,014
2,007
2,000
1,992
1,985
33,240
33,260
2,059
2,052
2,045
2,037
2,030
2,023
2,016
2,008
2,001
1,994
1,987
33,260
33,280
2,061
2,053
2,046
2,039
2,032
2,024
2,017
2,010
2,003
1,995
1,988
33,280
33,300
2,062
2,055
2,048
2,040
2,033
2,026
2,019
2,011
2,004
1,997
1,990
33,300
33,320
2,064
2,056
2,049
2,042
2,035
2,027
2,020
2,013
2,006
1,998
1,991
33,320
33,340
2,065
2,058
2,051
2,043
2,036
2,029
2,022
2,014
2,007
2,000
1,993
33,340
33,360
2,067
2,059
2,052
2,045
2,038
2,030
2,023
2,016
2,009
2,001
1,994
33,360
33,380
2,068
2,061
2,054
2,046
2,039
2,032
2,025
2,018
2,010
2,003
1,996
33,380
33,400
2,070
2,062
2,055
2,048
2,041
2,034
2,026
2,019
2,012
2,005
1,997
33,400
33,420
2,071
2,064
2,057
2,050
2,042
2,035
2,028
2,021
2,013
2,006
1,999
33,420
33,440
2,073
2,066
2,058
2,051
2,044
2,037
2,029
2,022
2,015
2,008
2,000
33,440
33,460
2,074
2,067
2,060
2,053
2,045
2,038
2,031
2,024
2,016
2,009
2,002
33,460
33,480
2,076
2,069
2,061
2,054
2,047
2,040
2,032
2,025
2,018
2,011
2,003
33,480
33,500
2,077
2,070
2,063
2,056
2,048
2,041
2,034
2,027
2,019
2,012
2,005
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-233
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
33,500
33,520
2,079
2,072
2,064
2,057
2,050
2,043
2,035
2,028
2,021
2,014
2,006
33,520
33,540
2,080
2,073
2,066
2,059
2,051
2,044
2,037
2,030
2,022
2,015
2,008
33,540
33,560
2,082
2,075
2,067
2,060
2,053
2,046
2,038
2,031
2,024
2,017
2,009
33,560
33,580
2,083
2,076
2,069
2,062
2,054
2,047
2,040
2,033
2,025
2,018
2,011
33,580
33,600
2,085
2,078
2,070
2,063
2,056
2,049
2,041
2,034
2,027
2,020
2,012
33,600
33,620
2,086
2,079
2,072
2,065
2,057
2,050
2,043
2,036
2,028
2,021
2,014
33,620
33,640
2,088
2,081
2,073
2,066
2,059
2,052
2,045
2,037
2,030
2,023
2,016
33,640
33,660
2,089
2,082
2,075
2,068
2,061
2,053
2,046
2,039
2,032
2,024
2,017
33,660
33,680
2,091
2,084
2,077
2,069
2,062
2,055
2,048
2,040
2,033
2,026
2,019
33,680
33,700
2,093
2,085
2,078
2,071
2,064
2,056
2,049
2,042
2,035
2,027
2,020
33,700
33,720
2,094
2,087
2,080
2,072
2,065
2,058
2,051
2,043
2,036
2,029
2,022
33,720
33,740
2,096
2,088
2,081
2,074
2,067
2,059
2,052
2,045
2,038
2,030
2,023
33,740
33,760
2,097
2,090
2,083
2,075
2,068
2,061
2,054
2,046
2,039
2,032
2,025
33,760
33,780
2,099
2,091
2,084
2,077
2,070
2,062
2,055
2,048
2,041
2,033
2,026
33,780
33,800
2,100
2,093
2,086
2,078
2,071
2,064
2,057
2,049
2,042
2,035
2,028
33,800
33,820
2,102
2,094
2,087
2,080
2,073
2,065
2,058
2,051
2,044
2,036
2,029
33,820
33,840
2,103
2,096
2,089
2,081
2,074
2,067
2,060
2,052
2,045
2,038
2,031
33,840
33,860
2,105
2,097
2,090
2,083
2,076
2,068
2,061
2,054
2,047
2,039
2,032
33,860
33,880
2,106
2,099
2,092
2,084
2,077
2,070
2,063
2,056
2,048
2,041
2,034
33,880
33,900
2,108
2,100
2,093
2,086
2,079
2,072
2,064
2,057
2,050
2,043
2,035
33,900
33,920
2,109
2,102
2,095
2,088
2,080
2,073
2,066
2,059
2,051
2,044
2,037
33,920
33,940
2,111
2,104
2,096
2,089
2,082
2,075
2,067
2,060
2,053
2,046
2,038
33,940
33,960
2,112
2,105
2,098
2,091
2,083
2,076
2,069
2,062
2,054
2,047
2,040
33,960
33,980
2,114
2,107
2,099
2,092
2,085
2,078
2,070
2,063
2,056
2,049
2,041
33,980
34,000
2,115
2,108
2,101
2,094
2,086
2,079
2,072
2,065
2,057
2,050
2,043
34,000
34,020
2,117
2,110
2,102
2,095
2,088
2,081
2,073
2,066
2,059
2,052
2,044
34,020
34,040
2,118
2,111
2,104
2,097
2,089
2,082
2,075
2,068
2,060
2,053
2,046
34,040
34,060
2,120
2,113
2,105
2,098
2,091
2,084
2,076
2,069
2,062
2,055
2,047
34,060
34,080
2,121
2,114
2,107
2,100
2,092
2,085
2,078
2,071
2,063
2,056
2,049
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-234
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
34,080
34,100
2,123
2,116
2,108
2,101
2,094
2,087
2,079
2,072
2,065
2,058
2,050
34,100
34,120
2,124
2,117
2,110
2,103
2,095
2,088
2,081
2,074
2,066
2,059
2,052
34,120
34,140
2,126
2,119
2,111
2,104
2,097
2,090
2,083
2,075
2,068
2,061
2,054
34,140
34,160
2,127
2,120
2,113
2,106
2,099
2,091
2,084
2,077
2,070
2,062
2,055
34,160
34,180
2,129
2,122
2,115
2,107
2,100
2,093
2,086
2,078
2,071
2,064
2,057
34,180
34,200
2,131
2,123
2,116
2,109
2,102
2,094
2,087
2,080
2,073
2,065
2,058
34,200
34,220
2,132
2,125
2,118
2,110
2,103
2,096
2,089
2,081
2,074
2,067
2,060
34,220
34,240
2,134
2,126
2,119
2,112
2,105
2,097
2,090
2,083
2,076
2,068
2,061
34,240
34,260
2,135
2,128
2,121
2,113
2,106
2,099
2,092
2,084
2,077
2,070
2,063
34,260
34,280
2,137
2,129
2,122
2,115
2,108
2,100
2,093
2,086
2,079
2,071
2,064
34,280
34,300
2,138
2,131
2,124
2,116
2,109
2,102
2,095
2,087
2,080
2,073
2,066
34,300
34,320
2,140
2,132
2,125
2,118
2,111
2,103
2,096
2,089
2,082
2,074
2,067
34,320
34,340
2,141
2,134
2,127
2,119
2,112
2,105
2,098
2,090
2,083
2,076
2,069
34,340
34,360
2,143
2,135
2,128
2,121
2,114
2,106
2,099
2,092
2,085
2,077
2,070
34,360
34,380
2,144
2,137
2,130
2,122
2,115
2,108
2,101
2,094
2,086
2,079
2,072
34,380
34,400
2,146
2,138
2,131
2,124
2,117
2,110
2,102
2,095
2,088
2,081
2,073
34,400
34,420
2,147
2,140
2,133
2,126
2,118
2,111
2,104
2,097
2,089
2,082
2,075
34,420
34,440
2,149
2,142
2,134
2,127
2,120
2,113
2,105
2,098
2,091
2,084
2,076
34,440
34,460
2,150
2,143
2,136
2,129
2,121
2,114
2,107
2,100
2,092
2,085
2,078
34,460
34,480
2,152
2,145
2,137
2,130
2,123
2,116
2,108
2,101
2,094
2,087
2,079
34,480
34,500
2,153
2,146
2,139
2,132
2,124
2,117
2,110
2,103
2,095
2,088
2,081
34,500
34,520
2,155
2,148
2,140
2,133
2,126
2,119
2,111
2,104
2,097
2,090
2,082
34,520
34,540
2,156
2,149
2,142
2,135
2,127
2,120
2,113
2,106
2,098
2,091
2,084
34,540
34,560
2,158
2,151
2,143
2,136
2,129
2,122
2,114
2,107
2,100
2,093
2,085
34,560
34,580
2,159
2,152
2,145
2,138
2,130
2,123
2,116
2,109
2,101
2,094
2,087
34,580
34,600
2,161
2,154
2,146
2,139
2,132
2,125
2,117
2,110
2,103
2,096
2,088
34,600
34,620
2,162
2,155
2,148
2,141
2,133
2,126
2,119
2,112
2,104
2,097
2,090
34,620
34,640
2,164
2,157
2,149
2,142
2,135
2,128
2,121
2,113
2,106
2,099
2,092
34,640
34,660
2,165
2,158
2,151
2,144
2,137
2,129
2,122
2,115
2,108
2,100
2,093
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-235
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
34,660
34,680
2,167
2,160
2,153
2,145
2,138
2,131
2,124
2,116
2,109
2,102
2,095
34,680
34,700
2,169
2,161
2,154
2,147
2,140
2,132
2,125
2,118
2,111
2,103
2,096
34,700
34,720
2,170
2,163
2,156
2,148
2,141
2,134
2,127
2,119
2,112
2,105
2,098
34,720
34,740
2,172
2,164
2,157
2,150
2,143
2,135
2,128
2,121
2,114
2,106
2,099
34,740
34,760
2,173
2,166
2,159
2,151
2,144
2,137
2,130
2,122
2,115
2,108
2,101
34,760
34,780
2,175
2,167
2,160
2,153
2,146
2,138
2,131
2,124
2,117
2,109
2,102
34,780
34,800
2,176
2,169
2,162
2,154
2,147
2,140
2,133
2,125
2,118
2,111
2,104
34,800
34,820
2,178
2,170
2,163
2,156
2,149
2,141
2,134
2,127
2,120
2,112
2,105
34,820
34,840
2,179
2,172
2,165
2,157
2,150
2,143
2,136
2,128
2,121
2,114
2,107
34,840
34,860
2,181
2,173
2,166
2,159
2,152
2,144
2,137
2,130
2,123
2,115
2,108
34,860
34,880
2,182
2,175
2,168
2,160
2,153
2,146
2,139
2,132
2,124
2,117
2,110
34,880
34,900
2,184
2,176
2,169
2,162
2,155
2,148
2,140
2,133
2,126
2,119
2,111
34,900
34,920
2,185
2,178
2,171
2,164
2,156
2,149
2,142
2,135
2,127
2,120
2,113
34,920
34,940
2,187
2,180
2,172
2,165
2,158
2,151
2,143
2,136
2,129
2,122
2,114
34,940
34,960
2,188
2,181
2,174
2,167
2,159
2,152
2,145
2,138
2,130
2,123
2,116
34,960
34,980
2,190
2,183
2,175
2,168
2,161
2,154
2,146
2,139
2,132
2,125
2,117
34,980
35,000
2,191
2,184
2,177
2,170
2,162
2,155
2,148
2,141
2,133
2,126
2,119
35,000
35,020
2,193
2,186
2,178
2,171
2,164
2,157
2,149
2,142
2,135
2,128
2,120
35,020
35,040
2,194
2,187
2,180
2,173
2,165
2,158
2,151
2,144
2,136
2,129
2,122
35,040
35,060
2,196
2,189
2,181
2,174
2,167
2,160
2,152
2,145
2,138
2,131
2,123
35,060
35,080
2,197
2,190
2,183
2,176
2,168
2,161
2,154
2,147
2,139
2,132
2,125
35,080
35,100
2,199
2,192
2,184
2,177
2,170
2,163
2,155
2,148
2,141
2,134
2,126
35,100
35,120
2,200
2,193
2,186
2,179
2,171
2,164
2,157
2,150
2,142
2,135
2,128
35,120
35,140
2,202
2,195
2,187
2,180
2,173
2,166
2,159
2,151
2,144
2,137
2,130
35,140
35,160
2,203
2,196
2,189
2,182
2,175
2,167
2,160
2,153
2,146
2,138
2,131
35,160
35,180
2,205
2,198
2,191
2,183
2,176
2,169
2,162
2,154
2,147
2,140
2,133
35,180
35,200
2,207
2,199
2,192
2,185
2,178
2,170
2,163
2,156
2,149
2,141
2,134
35,200
35,220
2,208
2,201
2,194
2,186
2,179
2,172
2,165
2,157
2,150
2,143
2,136
35,220
35,240
2,210
2,202
2,195
2,188
2,181
2,173
2,166
2,159
2,152
2,144
2,137
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-236
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
35,240
35,260
2,211
2,204
2,197
2,189
2,182
2,175
2,168
2,160
2,153
2,146
2,139
35,260
35,280
2,213
2,205
2,198
2,191
2,184
2,176
2,169
2,162
2,155
2,147
2,140
35,280
35,300
2,214
2,207
2,200
2,192
2,185
2,178
2,171
2,163
2,156
2,149
2,142
35,300
35,320
2,216
2,208
2,201
2,194
2,187
2,179
2,172
2,165
2,158
2,150
2,143
35,320
35,340
2,217
2,210
2,203
2,195
2,188
2,181
2,174
2,166
2,159
2,152
2,145
35,340
35,360
2,219
2,211
2,204
2,197
2,190
2,182
2,175
2,168
2,161
2,153
2,146
35,360
35,380
2,220
2,213
2,206
2,198
2,191
2,184
2,177
2,170
2,162
2,155
2,148
35,380
35,400
2,222
2,214
2,207
2,200
2,193
2,186
2,178
2,171
2,164
2,157
2,149
35,400
35,420
2,223
2,216
2,209
2,202
2,194
2,187
2,180
2,173
2,165
2,158
2,151
35,420
35,440
2,225
2,218
2,210
2,203
2,196
2,189
2,181
2,174
2,167
2,160
2,152
35,440
35,460
2,226
2,219
2,212
2,205
2,197
2,190
2,183
2,176
2,168
2,161
2,154
35,460
35,480
2,228
2,221
2,213
2,206
2,199
2,192
2,184
2,177
2,170
2,163
2,155
35,480
35,500
2,229
2,222
2,215
2,208
2,200
2,193
2,186
2,179
2,171
2,164
2,157
35,500
35,520
2,231
2,224
2,216
2,209
2,202
2,195
2,187
2,180
2,173
2,166
2,158
35,520
35,540
2,232
2,225
2,218
2,211
2,203
2,196
2,189
2,182
2,174
2,167
2,160
35,540
35,560
2,234
2,227
2,219
2,212
2,205
2,198
2,190
2,183
2,176
2,169
2,161
35,560
35,580
2,235
2,228
2,221
2,214
2,206
2,199
2,192
2,185
2,177
2,170
2,163
35,580
35,600
2,237
2,230
2,222
2,215
2,208
2,201
2,193
2,186
2,179
2,172
2,164
35,600
35,620
2,238
2,231
2,224
2,217
2,209
2,202
2,195
2,188
2,180
2,173
2,166
35,620
35,640
2,240
2,233
2,225
2,218
2,211
2,204
2,197
2,189
2,182
2,175
2,168
35,640
35,660
2,241
2,234
2,227
2,220
2,213
2,205
2,198
2,191
2,184
2,176
2,169
35,660
35,680
2,243
2,236
2,229
2,221
2,214
2,207
2,200
2,192
2,185
2,178
2,171
35,680
35,700
2,245
2,237
2,230
2,223
2,216
2,208
2,201
2,194
2,187
2,179
2,172
35,700
35,720
2,246
2,239
2,232
2,224
2,217
2,210
2,203
2,195
2,188
2,181
2,174
35,720
35,740
2,248
2,240
2,233
2,226
2,219
2,211
2,204
2,197
2,190
2,182
2,175
35,740
35,760
2,249
2,242
2,235
2,227
2,220
2,213
2,206
2,198
2,191
2,184
2,177
35,760
35,780
2,251
2,243
2,236
2,229
2,222
2,214
2,207
2,200
2,193
2,185
2,178
35,780
35,800
2,252
2,245
2,238
2,230
2,223
2,216
2,209
2,201
2,194
2,187
2,180
35,800
35,820
2,254
2,246
2,239
2,232
2,225
2,217
2,210
2,203
2,196
2,188
2,181
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-237
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
35,820
35,840
2,255
2,248
2,241
2,233
2,226
2,219
2,212
2,204
2,197
2,190
2,183
35,840
35,860
2,257
2,249
2,242
2,235
2,228
2,220
2,213
2,206
2,199
2,191
2,184
35,860
35,880
2,258
2,251
2,244
2,236
2,229
2,222
2,215
2,208
2,200
2,193
2,186
35,880
35,900
2,260
2,252
2,245
2,238
2,231
2,224
2,216
2,209
2,202
2,195
2,187
35,900
35,920
2,261
2,254
2,247
2,240
2,232
2,225
2,218
2,211
2,203
2,196
2,189
35,920
35,940
2,263
2,256
2,248
2,241
2,234
2,227
2,219
2,212
2,205
2,198
2,190
35,940
35,960
2,264
2,257
2,250
2,243
2,235
2,228
2,221
2,214
2,206
2,199
2,192
35,960
35,980
2,266
2,259
2,251
2,244
2,237
2,230
2,222
2,215
2,208
2,201
2,193
35,980
36,000
2,267
2,260
2,253
2,246
2,238
2,231
2,224
2,217
2,209
2,202
2,195
36,000
36,020
2,269
2,262
2,254
2,247
2,240
2,233
2,225
2,218
2,211
2,204
2,196
36,020
36,040
2,270
2,263
2,256
2,249
2,241
2,234
2,227
2,220
2,212
2,205
2,198
36,040
36,060
2,272
2,265
2,257
2,250
2,243
2,236
2,228
2,221
2,214
2,207
2,199
36,060
36,080
2,273
2,266
2,259
2,252
2,244
2,237
2,230
2,223
2,215
2,208
2,201
36,080
36,100
2,275
2,268
2,260
2,253
2,246
2,239
2,231
2,224
2,217
2,210
2,202
36,100
36,120
2,276
2,269
2,262
2,255
2,247
2,240
2,233
2,226
2,218
2,211
2,204
36,120
36,140
2,278
2,271
2,263
2,256
2,249
2,242
2,235
2,227
2,220
2,213
2,206
36,140
36,160
2,279
2,272
2,265
2,258
2,251
2,243
2,236
2,229
2,222
2,214
2,207
36,160
36,180
2,281
2,274
2,267
2,259
2,252
2,245
2,238
2,230
2,223
2,216
2,209
36,180
36,200
2,283
2,275
2,268
2,261
2,254
2,246
2,239
2,232
2,225
2,217
2,210
36,200
36,220
2,284
2,277
2,270
2,262
2,255
2,248
2,241
2,233
2,226
2,219
2,212
36,220
36,240
2,286
2,278
2,271
2,264
2,257
2,249
2,242
2,235
2,228
2,220
2,213
36,240
36,260
2,287
2,280
2,273
2,265
2,258
2,251
2,244
2,236
2,229
2,222
2,215
36,260
36,280
2,289
2,281
2,274
2,267
2,260
2,252
2,245
2,238
2,231
2,223
2,216
36,280
36,300
2,290
2,283
2,276
2,268
2,261
2,254
2,247
2,239
2,232
2,225
2,218
36,300
36,320
2,292
2,284
2,277
2,270
2,263
2,255
2,248
2,241
2,234
2,226
2,219
36,320
36,340
2,293
2,286
2,279
2,271
2,264
2,257
2,250
2,242
2,235
2,228
2,221
36,340
36,360
2,295
2,287
2,280
2,273
2,266
2,258
2,251
2,244
2,237
2,229
2,222
36,360
36,380
2,296
2,289
2,282
2,274
2,267
2,260
2,253
2,246
2,238
2,231
2,224
36,380
36,400
2,298
2,290
2,283
2,276
2,269
2,262
2,254
2,247
2,240
2,233
2,225
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-238
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
36,400
36,420
2,299
2,292
2,285
2,278
2,270
2,263
2,256
2,249
2,241
2,234
2,227
36,420
36,440
2,301
2,294
2,286
2,279
2,272
2,265
2,257
2,250
2,243
2,236
2,228
36,440
36,460
2,302
2,295
2,288
2,281
2,273
2,266
2,259
2,252
2,244
2,237
2,230
36,460
36,480
2,304
2,297
2,289
2,282
2,275
2,268
2,260
2,253
2,246
2,239
2,231
36,480
36,500
2,305
2,298
2,291
2,284
2,276
2,269
2,262
2,255
2,247
2,240
2,233
36,500
36,520
2,307
2,300
2,292
2,285
2,278
2,271
2,263
2,256
2,249
2,242
2,234
36,520
36,540
2,308
2,301
2,294
2,287
2,279
2,272
2,265
2,258
2,250
2,243
2,236
36,540
36,560
2,310
2,303
2,295
2,288
2,281
2,274
2,266
2,259
2,252
2,245
2,237
36,560
36,580
2,311
2,304
2,297
2,290
2,282
2,275
2,268
2,261
2,253
2,246
2,239
36,580
36,600
2,313
2,306
2,298
2,291
2,284
2,277
2,269
2,262
2,255
2,248
2,240
36,600
36,620
2,314
2,307
2,300
2,293
2,285
2,278
2,271
2,264
2,256
2,249
2,242
36,620
36,640
2,316
2,309
2,301
2,294
2,287
2,280
2,273
2,265
2,258
2,251
2,244
36,640
36,660
2,317
2,310
2,303
2,296
2,289
2,281
2,274
2,267
2,260
2,252
2,245
36,660
36,680
2,319
2,312
2,305
2,297
2,290
2,283
2,276
2,268
2,261
2,254
2,247
36,680
36,700
2,321
2,313
2,306
2,299
2,292
2,284
2,277
2,270
2,263
2,255
2,248
36,700
36,720
2,322
2,315
2,308
2,300
2,293
2,286
2,279
2,271
2,264
2,257
2,250
36,720
36,740
2,324
2,316
2,309
2,302
2,295
2,287
2,280
2,273
2,266
2,258
2,251
36,740
36,760
2,325
2,318
2,311
2,303
2,296
2,289
2,282
2,274
2,267
2,260
2,253
36,760
36,780
2,327
2,319
2,312
2,305
2,298
2,290
2,283
2,276
2,269
2,261
2,254
36,780
36,800
2,328
2,321
2,314
2,306
2,299
2,292
2,285
2,277
2,270
2,263
2,256
36,800
36,820
2,330
2,322
2,315
2,308
2,301
2,293
2,286
2,279
2,272
2,264
2,257
36,820
36,840
2,331
2,324
2,317
2,309
2,302
2,295
2,288
2,280
2,273
2,266
2,259
36,840
36,860
2,333
2,325
2,318
2,311
2,304
2,296
2,289
2,282
2,275
2,267
2,260
36,860
36,880
2,334
2,327
2,320
2,312
2,305
2,298
2,291
2,284
2,276
2,269
2,262
36,880
36,900
2,336
2,328
2,321
2,314
2,307
2,300
2,292
2,285
2,278
2,271
2,263
36,900
36,920
2,337
2,330
2,323
2,316
2,308
2,301
2,294
2,287
2,279
2,272
2,265
36,920
36,940
2,339
2,332
2,324
2,317
2,310
2,303
2,295
2,288
2,281
2,274
2,266
36,940
36,960
2,340
2,333
2,326
2,319
2,311
2,304
2,297
2,290
2,282
2,275
2,268
36,960
36,980
2,342
2,335
2,327
2,320
2,313
2,306
2,298
2,291
2,284
2,277
2,269
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-239
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
36,980
37,000
2,343
2,336
2,329
2,322
2,314
2,307
2,300
2,293
2,285
2,278
2,271
37,000
37,020
2,345
2,338
2,330
2,323
2,316
2,309
2,301
2,294
2,287
2,280
2,272
37,020
37,040
2,346
2,339
2,332
2,325
2,317
2,310
2,303
2,296
2,288
2,281
2,274
37,040
37,060
2,348
2,341
2,333
2,326
2,319
2,312
2,304
2,297
2,290
2,283
2,275
37,060
37,080
2,349
2,342
2,335
2,328
2,320
2,313
2,306
2,299
2,291
2,284
2,277
37,080
37,100
2,351
2,344
2,336
2,329
2,322
2,315
2,307
2,300
2,293
2,286
2,278
37,100
37,120
2,352
2,345
2,338
2,331
2,323
2,316
2,309
2,302
2,294
2,287
2,280
37,120
37,140
2,354
2,347
2,339
2,332
2,325
2,318
2,311
2,303
2,296
2,289
2,282
37,140
37,160
2,355
2,348
2,341
2,334
2,327
2,319
2,312
2,305
2,298
2,290
2,283
37,160
37,180
2,357
2,350
2,343
2,335
2,328
2,321
2,314
2,306
2,299
2,292
2,285
37,180
37,200
2,359
2,351
2,344
2,337
2,330
2,322
2,315
2,308
2,301
2,293
2,286
37,200
37,220
2,360
2,353
2,346
2,338
2,331
2,324
2,317
2,309
2,302
2,295
2,288
37,220
37,240
2,362
2,354
2,347
2,340
2,333
2,325
2,318
2,311
2,304
2,296
2,289
37,240
37,260
2,363
2,356
2,349
2,341
2,334
2,327
2,320
2,312
2,305
2,298
2,291
37,260
37,280
2,365
2,357
2,350
2,343
2,336
2,328
2,321
2,314
2,307
2,299
2,292
37,280
37,300
2,366
2,359
2,352
2,344
2,337
2,330
2,323
2,315
2,308
2,301
2,294
37,300
37,320
2,368
2,360
2,353
2,346
2,339
2,331
2,324
2,317
2,310
2,302
2,295
37,320
37,340
2,369
2,362
2,355
2,347
2,340
2,333
2,326
2,318
2,311
2,304
2,297
37,340
37,360
2,371
2,363
2,356
2,349
2,342
2,334
2,327
2,320
2,313
2,305
2,298
37,360
37,380
2,372
2,365
2,358
2,350
2,343
2,336
2,329
2,322
2,314
2,307
2,300
37,380
37,400
2,374
2,366
2,359
2,352
2,345
2,338
2,330
2,323
2,316
2,309
2,301
37,400
37,420
2,375
2,368
2,361
2,354
2,346
2,339
2,332
2,325
2,317
2,310
2,303
37,420
37,440
2,377
2,370
2,362
2,355
2,348
2,341
2,333
2,326
2,319
2,312
2,304
37,440
37,460
2,378
2,371
2,364
2,357
2,349
2,342
2,335
2,328
2,320
2,313
2,306
37,460
37,480
2,380
2,373
2,365
2,358
2,351
2,344
2,336
2,329
2,322
2,315
2,307
37,480
37,500
2,381
2,374
2,367
2,360
2,352
2,345
2,338
2,331
2,323
2,316
2,309
37,500
37,520
2,383
2,376
2,368
2,361
2,354
2,347
2,339
2,332
2,325
2,318
2,310
37,520
37,540
2,384
2,377
2,370
2,363
2,355
2,348
2,341
2,334
2,326
2,319
2,312
37,540
37,560
2,386
2,379
2,371
2,364
2,357
2,350
2,342
2,335
2,328
2,321
2,313
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-240
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
37,560
37,580
2,387
2,380
2,373
2,366
2,358
2,351
2,344
2,337
2,329
2,322
2,315
37,580
37,600
2,389
2,382
2,374
2,367
2,360
2,353
2,345
2,338
2,331
2,324
2,316
37,600
37,620
2,390
2,383
2,376
2,369
2,361
2,354
2,347
2,340
2,332
2,325
2,318
37,620
37,640
2,392
2,385
2,377
2,370
2,363
2,356
2,349
2,341
2,334
2,327
2,320
37,640
37,660
2,393
2,386
2,379
2,372
2,365
2,357
2,350
2,343
2,336
2,328
2,321
37,660
37,680
2,395
2,388
2,381
2,373
2,366
2,359
2,352
2,344
2,337
2,330
2,323
37,680
37,700
2,397
2,389
2,382
2,375
2,368
2,360
2,353
2,346
2,339
2,331
2,324
37,700
37,720
2,398
2,391
2,384
2,376
2,369
2,362
2,355
2,347
2,340
2,333
2,326
37,720
37,740
2,400
2,392
2,385
2,378
2,371
2,363
2,356
2,349
2,342
2,334
2,327
37,740
37,760
2,401
2,394
2,387
2,379
2,372
2,365
2,358
2,350
2,343
2,336
2,329
37,760
37,780
2,403
2,395
2,388
2,381
2,374
2,366
2,359
2,352
2,345
2,337
2,330
37,780
37,800
2,404
2,397
2,390
2,382
2,375
2,368
2,361
2,353
2,346
2,339
2,332
37,800
37,820
2,406
2,398
2,391
2,384
2,377
2,369
2,362
2,355
2,348
2,340
2,333
37,820
37,840
2,407
2,400
2,393
2,385
2,378
2,371
2,364
2,356
2,349
2,342
2,335
37,840
37,860
2,409
2,401
2,394
2,387
2,380
2,372
2,365
2,358
2,351
2,343
2,336
37,860
37,880
2,410
2,403
2,396
2,388
2,381
2,374
2,367
2,360
2,352
2,345
2,338
37,880
37,900
2,412
2,404
2,397
2,390
2,383
2,376
2,368
2,361
2,354
2,347
2,339
37,900
37,920
2,413
2,406
2,399
2,392
2,384
2,377
2,370
2,363
2,355
2,348
2,341
37,920
37,940
2,415
2,408
2,400
2,393
2,386
2,379
2,371
2,364
2,357
2,350
2,342
37,940
37,960
2,416
2,409
2,402
2,395
2,387
2,380
2,373
2,366
2,358
2,351
2,344
37,960
37,980
2,418
2,411
2,403
2,396
2,389
2,382
2,374
2,367
2,360
2,353
2,345
37,980
38,000
2,420
2,412
2,405
2,398
2,390
2,383
2,376
2,369
2,361
2,354
2,347
38,000
38,020
2,421
2,414
2,406
2,399
2,392
2,385
2,377
2,370
2,363
2,356
2,348
38,020
38,040
2,423
2,415
2,408
2,401
2,393
2,386
2,379
2,372
2,364
2,357
2,350
38,040
38,060
2,424
2,417
2,409
2,402
2,395
2,388
2,380
2,373
2,366
2,359
2,351
38,060
38,080
2,426
2,418
2,411
2,404
2,396
2,389
2,382
2,375
2,367
2,360
2,353
38,080
38,100
2,427
2,420
2,412
2,405
2,398
2,391
2,383
2,376
2,369
2,362
2,354
38,100
38,120
2,429
2,421
2,414
2,407
2,399
2,392
2,385
2,378
2,370
2,363
2,356
38,120
38,140
2,431
2,423
2,416
2,408
2,401
2,394
2,387
2,379
2,372
2,365
2,358
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-241
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
38,140
38,160
2,432
2,425
2,417
2,410
2,403
2,395
2,388
2,381
2,374
2,366
2,359
38,160
38,180
2,434
2,426
2,419
2,411
2,404
2,397
2,390
2,382
2,375
2,368
2,361
38,180
38,200
2,435
2,428
2,420
2,413
2,406
2,398
2,391
2,384
2,377
2,369
2,362
38,200
38,220
2,437
2,429
2,422
2,414
2,407
2,400
2,393
2,385
2,378
2,371
2,364
38,220
38,240
2,438
2,431
2,423
2,416
2,409
2,401
2,394
2,387
2,380
2,372
2,365
38,240
38,260
2,440
2,433
2,425
2,417
2,410
2,403
2,396
2,388
2,381
2,374
2,367
38,260
38,280
2,442
2,434
2,427
2,419
2,412
2,404
2,397
2,390
2,383
2,375
2,368
38,280
38,300
2,443
2,436
2,428
2,421
2,413
2,406
2,399
2,391
2,384
2,377
2,370
38,300
38,320
2,445
2,437
2,430
2,422
2,415
2,407
2,400
2,393
2,386
2,378
2,371
38,320
38,340
2,446
2,439
2,431
2,424
2,416
2,409
2,402
2,394
2,387
2,380
2,373
38,340
38,360
2,448
2,440
2,433
2,425
2,418
2,410
2,403
2,396
2,389
2,381
2,374
38,360
38,380
2,450
2,442
2,434
2,427
2,419
2,412
2,405
2,398
2,390
2,383
2,376
38,380
38,400
2,451
2,444
2,436
2,429
2,421
2,414
2,406
2,399
2,392
2,385
2,377
38,400
38,420
2,453
2,445
2,438
2,430
2,423
2,415
2,408
2,401
2,393
2,386
2,379
38,420
38,440
2,454
2,447
2,439
2,432
2,424
2,417
2,409
2,402
2,395
2,388
2,380
38,440
38,460
2,456
2,448
2,441
2,433
2,426
2,418
2,411
2,404
2,396
2,389
2,382
38,460
38,480
2,457
2,450
2,442
2,435
2,427
2,420
2,412
2,405
2,398
2,391
2,383
38,480
38,500
2,459
2,452
2,444
2,436
2,429
2,421
2,414
2,407
2,399
2,392
2,385
38,500
38,520
2,461
2,453
2,446
2,438
2,430
2,423
2,415
2,408
2,401
2,394
2,386
38,520
38,540
2,462
2,455
2,447
2,440
2,432
2,425
2,417
2,410
2,402
2,395
2,388
38,540
38,560
2,464
2,456
2,449
2,441
2,434
2,426
2,419
2,411
2,404
2,397
2,389
38,560
38,580
2,465
2,458
2,450
2,443
2,435
2,428
2,420
2,413
2,405
2,398
2,391
38,580
38,600
2,467
2,459
2,452
2,444
2,437
2,429
2,422
2,414
2,407
2,400
2,392
38,600
38,620
2,469
2,461
2,453
2,446
2,438
2,431
2,423
2,416
2,408
2,401
2,394
38,620
38,640
2,470
2,463
2,455
2,448
2,440
2,432
2,425
2,417
2,410
2,403
2,396
38,640
38,660
2,472
2,464
2,457
2,449
2,442
2,434
2,426
2,419
2,412
2,404
2,397
38,660
38,680
2,473
2,466
2,458
2,451
2,443
2,436
2,428
2,421
2,413
2,406
2,399
38,680
38,700
2,475
2,467
2,460
2,452
2,445
2,437
2,430
2,422
2,415
2,407
2,400
38,700
38,720
2,476
2,469
2,461
2,454
2,446
2,439
2,431
2,424
2,416
2,409
2,402
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-242
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
38,720
38,740
2,478
2,470
2,463
2,455
2,448
2,440
2,433
2,425
2,418
2,410
2,403
38,740
38,760
2,480
2,472
2,465
2,457
2,449
2,442
2,434
2,427
2,419
2,412
2,405
38,760
38,780
2,481
2,474
2,466
2,459
2,451
2,443
2,436
2,428
2,421
2,413
2,406
38,780
38,800
2,483
2,475
2,468
2,460
2,453
2,445
2,438
2,430
2,422
2,415
2,408
38,800
38,820
2,484
2,477
2,469
2,462
2,454
2,447
2,439
2,432
2,424
2,417
2,409
38,820
38,840
2,486
2,478
2,471
2,463
2,456
2,448
2,441
2,433
2,426
2,418
2,411
38,840
38,860
2,487
2,480
2,472
2,465
2,457
2,450
2,442
2,435
2,427
2,420
2,412
38,860
38,880
2,489
2,482
2,474
2,466
2,459
2,451
2,444
2,436
2,429
2,421
2,414
38,880
38,900
2,491
2,483
2,476
2,468
2,461
2,453
2,445
2,438
2,430
2,423
2,415
38,900
38,920
2,492
2,485
2,477
2,470
2,462
2,455
2,447
2,439
2,432
2,424
2,417
38,920
38,940
2,494
2,486
2,479
2,471
2,464
2,456
2,449
2,441
2,434
2,426
2,418
38,940
38,960
2,495
2,488
2,480
2,473
2,465
2,458
2,450
2,443
2,435
2,428
2,420
38,960
38,980
2,497
2,489
2,482
2,474
2,467
2,459
2,452
2,444
2,437
2,429
2,422
38,980
39,000
2,499
2,491
2,483
2,476
2,468
2,461
2,453
2,446
2,438
2,431
2,423
39,000
39,020
2,500
2,493
2,485
2,478
2,470
2,462
2,455
2,447
2,440
2,432
2,425
39,020
39,040
2,502
2,494
2,487
2,479
2,472
2,464
2,457
2,449
2,441
2,434
2,426
39,040
39,060
2,503
2,496
2,488
2,481
2,473
2,466
2,458
2,451
2,443
2,435
2,428
39,060
39,080
2,505
2,497
2,490
2,482
2,475
2,467
2,460
2,452
2,445
2,437
2,430
39,080
39,100
2,506
2,499
2,491
2,484
2,476
2,469
2,461
2,454
2,446
2,439
2,431
39,100
39,120
2,508
2,500
2,493
2,485
2,478
2,470
2,463
2,455
2,448
2,440
2,433
39,120
39,140
2,510
2,502
2,495
2,487
2,479
2,472
2,464
2,457
2,449
2,442
2,434
39,140
39,160
2,511
2,504
2,496
2,489
2,481
2,474
2,466
2,458
2,451
2,443
2,436
39,160
39,180
2,513
2,505
2,498
2,490
2,483
2,475
2,468
2,460
2,453
2,445
2,437
39,180
39,200
2,514
2,507
2,499
2,492
2,484
2,477
2,469
2,462
2,454
2,447
2,439
39,200
39,220
2,516
2,508
2,501
2,493
2,486
2,478
2,471
2,463
2,456
2,448
2,441
39,220
39,240
2,517
2,510
2,502
2,495
2,487
2,480
2,472
2,465
2,457
2,450
2,442
39,240
39,260
2,519
2,512
2,504
2,496
2,489
2,481
2,474
2,466
2,459
2,451
2,444
39,260
39,280
2,521
2,513
2,506
2,498
2,491
2,483
2,475
2,468
2,460
2,453
2,445
39,280
39,300
2,522
2,515
2,507
2,500
2,492
2,485
2,477
2,470
2,462
2,454
2,447
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-243
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
39,300
39,320
2,524
2,516
2,509
2,501
2,494
2,486
2,479
2,471
2,464
2,456
2,449
39,320
39,340
2,525
2,518
2,510
2,503
2,495
2,488
2,480
2,473
2,465
2,458
2,450
39,340
39,360
2,527
2,519
2,512
2,504
2,497
2,489
2,482
2,474
2,467
2,459
2,452
39,360
39,380
2,529
2,521
2,513
2,506
2,498
2,491
2,483
2,476
2,468
2,461
2,453
39,380
39,400
2,530
2,523
2,515
2,508
2,500
2,492
2,485
2,477
2,470
2,462
2,455
39,400
39,420
2,532
2,524
2,517
2,509
2,502
2,494
2,487
2,479
2,471
2,464
2,456
39,420
39,440
2,533
2,526
2,518
2,511
2,503
2,496
2,488
2,481
2,473
2,466
2,458
39,440
39,460
2,535
2,527
2,520
2,512
2,505
2,497
2,490
2,482
2,475
2,467
2,460
39,460
39,480
2,536
2,529
2,521
2,514
2,506
2,499
2,491
2,484
2,476
2,469
2,461
39,480
39,500
2,538
2,531
2,523
2,515
2,508
2,500
2,493
2,485
2,478
2,470
2,463
39,500
39,520
2,540
2,532
2,525
2,517
2,509
2,502
2,494
2,487
2,479
2,472
2,464
39,520
39,540
2,541
2,534
2,526
2,519
2,511
2,504
2,496
2,488
2,481
2,473
2,466
39,540
39,560
2,543
2,535
2,528
2,520
2,513
2,505
2,498
2,490
2,483
2,475
2,467
39,560
39,580
2,544
2,537
2,529
2,522
2,514
2,507
2,499
2,492
2,484
2,477
2,469
39,580
39,600
2,546
2,538
2,531
2,523
2,516
2,508
2,501
2,493
2,486
2,478
2,471
39,600
39,620
2,548
2,540
2,532
2,525
2,517
2,510
2,502
2,495
2,487
2,480
2,472
39,620
39,640
2,549
2,542
2,534
2,527
2,519
2,511
2,504
2,496
2,489
2,481
2,474
39,640
39,660
2,551
2,543
2,536
2,528
2,521
2,513
2,505
2,498
2,490
2,483
2,475
39,660
39,680
2,552
2,545
2,537
2,530
2,522
2,515
2,507
2,500
2,492
2,484
2,477
39,680
39,700
2,554
2,546
2,539
2,531
2,524
2,516
2,509
2,501
2,494
2,486
2,479
39,700
39,720
2,555
2,548
2,540
2,533
2,525
2,518
2,510
2,503
2,495
2,488
2,480
39,720
39,740
2,557
2,549
2,542
2,534
2,527
2,519
2,512
2,504
2,497
2,489
2,482
39,740
39,760
2,559
2,551
2,544
2,536
2,528
2,521
2,513
2,506
2,498
2,491
2,483
39,760
39,780
2,560
2,553
2,545
2,538
2,530
2,522
2,515
2,507
2,500
2,492
2,485
39,780
39,800
2,562
2,554
2,547
2,539
2,532
2,524
2,517
2,509
2,501
2,494
2,486
39,800
39,820
2,563
2,556
2,548
2,541
2,533
2,526
2,518
2,511
2,503
2,496
2,488
39,820
39,840
2,565
2,557
2,550
2,542
2,535
2,527
2,520
2,512
2,505
2,497
2,490
39,840
39,860
2,566
2,559
2,551
2,544
2,536
2,529
2,521
2,514
2,506
2,499
2,491
39,860
39,880
2,568
2,561
2,553
2,545
2,538
2,530
2,523
2,515
2,508
2,500
2,493
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-244
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
39,880
39,900
2,570
2,562
2,555
2,547
2,540
2,532
2,524
2,517
2,509
2,502
2,494
39,900
39,920
2,571
2,564
2,556
2,549
2,541
2,534
2,526
2,518
2,511
2,503
2,496
39,920
39,940
2,573
2,565
2,558
2,550
2,543
2,535
2,528
2,520
2,513
2,505
2,497
39,940
39,960
2,574
2,567
2,559
2,552
2,544
2,537
2,529
2,522
2,514
2,507
2,499
39,960
39,980
2,576
2,568
2,561
2,553
2,546
2,538
2,531
2,523
2,516
2,508
2,501
39,980
40,000
2,578
2,570
2,562
2,555
2,547
2,540
2,532
2,525
2,517
2,510
2,502
40,000 & over
2,578
2,571
2,563
2,556
2,548
2,541
2,533
2,526
2,518
2,511
2,503
7.9% of excess over $40,000 plus
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-245
0
1
2
3
4
5
6
7
8
9
10
or more
0
50
0
0
0
0
0
0
0
0
0
0
0
50
60
1
1
0
0
0
0
0
0
0
0
0
60
70
1
1
1
1
1
0
0
0
0
0
0
70
80
1
1
1
1
1
1
1
1
1
0
0
80
90
1
1
1
1
1
1
1
1
1
1
1
90
100
2
2
2
1
1
1
1
1
1
1
1
100
110
3
2
2
2
2
2
2
1
1
1
1
110
120
3
3
3
3
2
2
2
2
2
2
1
120
130
4
4
3
3
3
3
3
2
2
2
2
130
140
4
4
4
4
4
3
3
3
3
3
2
140
150
5
5
5
4
4
4
4
4
3
3
3
150
160
6
5
5
5
5
5
4
4
4
4
4
160
170
6
6
6
6
6
5
5
5
5
5
4
170
180
7
7
7
6
6
6
6
6
5
5
5
180
190
8
8
7
7
7
7
6
6
6
6
6
190
200
8
8
8
8
8
7
7
7
7
7
6
200
210
9
9
9
8
8
8
8
8
7
7
7
210
220
10
10
9
9
9
9
9
8
8
8
8
220
230
10
10
10
10
10
9
9
9
9
9
8
230
240
11
11
11
11
10
10
10
10
9
9
9
240
250
12
12
11
11
11
11
11
10
10
10
10
250
260
13
12
12
12
12
11
11
11
11
11
10
260
270
13
13
13
13
12
12
12
12
11
11
11
270
280
14
14
13
13
13
13
13
12
12
12
12
280
290
15
14
14
14
14
13
13
13
13
13
12
290
300
15
15
15
15
14
14
14
14
14
13
13
300
310
16
16
15
15
15
15
15
14
14
14
14
310
320
17
16
16
16
16
16
15
15
15
15
14
320
330
17
17
17
17
16
16
16
16
16
15
15
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Daily PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-246
0
1
2
3
4
5
6
7
8
9
10
or more
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Daily PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
330
340
18
18
18
17
17
17
17
16
16
16
16
340
350
19
18
18
18
18
18
17
17
17
17
16
350
360
19
19
19
19
18
18
18
18
18
17
17
360
370
20
20
20
19
19
19
19
18
18
18
18
370
380
21
21
20
20
20
20
19
19
19
19
19
380
390
21
21
21
21
21
20
20
20
20
19
19
390
400
22
22
22
22
21
21
21
21
20
20
20
400
410
23
23
22
22
22
22
22
21
21
21
21
410
420
24
23
23
23
23
22
22
22
22
22
21
420
430
24
24
24
24
23
23
23
23
23
22
22
430
440
25
25
25
24
24
24
24
23
23
23
23
440
450
26
26
25
25
25
25
24
24
24
24
24
450
460
27
26
26
26
26
25
25
25
25
24
24
460
470
27
27
27
27
26
26
26
26
25
25
25
470
480
28
28
27
27
27
27
27
26
26
26
26
480
490
29
28
28
28
28
28
27
27
27
27
26
490
500
29
29
29
29
28
28
28
28
28
27
27
500
510
30
30
30
29
29
29
29
29
28
28
28
510
520
31
31
30
30
30
30
29
29
29
29
29
520
530
32
31
31
31
31
30
30
30
30
30
29
530
540
32
32
32
32
31
31
31
31
31
30
30
540
550
33
33
33
32
32
32
32
32
31
31
31
550
560
34
34
33
33
33
33
33
32
32
32
32
560
570
35
34
34
34
34
34
33
33
33
33
32
570
580
35
35
35
35
35
34
34
34
34
33
33
580
590
36
36
36
36
35
35
35
35
34
34
34
590
600
37
37
37
36
36
36
36
35
35
35
35
600
610
38
38
37
37
37
37
36
36
36
36
35
610
620
39
38
38
38
38
37
37
37
37
36
36
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-247
0
1
2
3
4
5
6
7
8
9
10
or more
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Daily PAYROLL PERIOD
For Calendar Year 2029
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
620
630
39
39
39
39
38
38
38
38
37
37
37
630
640
40
40
40
39
39
39
39
38
38
38
38
640
650
41
41
40
40
40
40
39
39
39
39
38
650
660
42
41
41
41
41
40
40
40
40
39
39
660
670
42
42
42
42
41
41
41
41
40
40
40
670
680
43
43
43
42
42
42
42
41
41
41
41
680
690
44
44
43
43
43
43
43
42
42
42
42
690
700
45
45
44
44
44
44
43
43
43
43
42
700
710
46
45
45
45
45
44
44
44
44
43
43
710
720
46
46
46
46
45
45
45
45
44
44
44
720
730
47
47
47
46
46
46
46
45
45
45
45
730
740
48
48
47
47
47
47
46
46
46
46
45
740
750
49
48
48
48
48
47
47
47
47
47
46
750 & over
49
49
49
48
48
48
48
47
47
47
47
7.9% of excess over $750 plus
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-248
0
1
2
3
4
5
6
7
8
9
10
or more
0
50
0
0
0
0
0
0
0
0
0
0
0
50
60
1
1
0
0
0
0
0
0
0
0
0
60
70
1
1
1
1
1
0
0
0
0
0
0
70
80
1
1
1
1
1
1
1
1
1
0
0
80
90
1
1
1
1
1
1
1
1
1
1
1
90
100
1
1
1
1
1
1
1
1
1
1
1
100
110
1
1
1
1
1
1
1
1
1
1
1
110
120
1
1
1
1
1
1
1
1
1
1
1
120
130
2
2
1
1
1
1
1
1
1
1
1
130
140
2
2
2
2
2
1
1
1
1
1
1
140
150
2
2
2
2
2
2
2
2
2
1
1
150
160
3
3
2
2
2
2
2
2
2
2
2
160
170
3
3
3
3
3
3
2
2
2
2
2
170
180
4
4
4
3
3
3
3
3
3
2
2
180
190
4
4
4
4
4
4
3
3
3
3
3
190
200
5
5
5
5
4
4
4
4
4
3
3
200
210
6
5
5
5
5
5
5
4
4
4
4
210
220
6
6
6
6
5
5
5
5
5
5
4
220
230
7
7
6
6
6
6
6
5
5
5
5
230
240
7
7
7
7
7
6
6
6
6
6
6
240
250
8
8
8
7
7
7
7
7
6
6
6
250
260
9
9
8
8
8
8
8
7
7
7
7
260
270
9
9
9
9
9
8
8
8
8
8
7
270
280
10
10
10
9
9
9
9
9
8
8
8
280
290
11
10
10
10
10
10
9
9
9
9
9
290
300
11
11
11
11
11
10
10
10
10
9
9
300
310
12
12
12
11
11
11
11
11
10
10
10
310
320
13
13
12
12
12
12
11
11
11
11
11
320
330
13
13
13
13
13
12
12
12
12
11
11
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Daily PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-249
0
1
2
3
4
5
6
7
8
9
10
or more
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Daily PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
330
340
14
14
14
13
13
13
13
13
12
12
12
340
350
15
15
14
14
14
14
13
13
13
13
13
350
360
15
15
15
15
15
14
14
14
14
14
13
360
370
16
16
16
15
15
15
15
15
14
14
14
370
380
17
17
16
16
16
16
16
15
15
15
15
380
390
17
17
17
17
17
16
16
16
16
16
15
390
400
18
18
18
18
17
17
17
17
16
16
16
400
410
19
19
18
18
18
18
18
17
17
17
17
410
420
20
19
19
19
19
18
18
18
18
18
17
420
430
20
20
20
20
19
19
19
19
18
18
18
430
440
21
21
20
20
20
20
20
19
19
19
19
440
450
22
21
21
21
21
20
20
20
20
20
19
450
460
22
22
22
22
21
21
21
21
21
20
20
460
470
23
23
22
22
22
22
22
21
21
21
21
470
480
24
23
23
23
23
23
22
22
22
22
21
480
490
24
24
24
24
23
23
23
23
23
22
22
490
500
25
25
25
24
24
24
24
23
23
23
23
500
510
26
25
25
25
25
25
24
24
24
24
24
510
520
26
26
26
26
25
25
25
25
25
24
24
520
530
27
27
27
26
26
26
26
26
25
25
25
530
540
28
27
27
27
27
27
26
26
26
26
26
540
550
28
28
28
28
28
27
27
27
27
26
26
550
560
29
29
29
28
28
28
28
28
27
27
27
560
570
30
30
29
29
29
29
28
28
28
28
28
570
580
30
30
30
30
30
29
29
29
29
28
28
580
590
31
31
31
30
30
30
30
30
29
29
29
590
600
32
32
31
31
31
31
30
30
30
30
30
600
610
32
32
32
32
32
31
31
31
31
31
30
610
620
33
33
33
32
32
32
32
32
31
31
31
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-250
0
1
2
3
4
5
6
7
8
9
10
or more
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Daily PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
620
630
34
34
33
33
33
33
33
32
32
32
32
630
640
34
34
34
34
34
33
33
33
33
33
32
640
650
35
35
35
35
34
34
34
34
33
33
33
650
660
36
36
35
35
35
35
35
34
34
34
34
660
670
37
36
36
36
36
35
35
35
35
35
34
670
680
37
37
37
37
36
36
36
36
35
35
35
680
690
38
38
37
37
37
37
37
36
36
36
36
690
700
39
38
38
38
38
37
37
37
37
37
36
700
710
39
39
39
39
38
38
38
38
38
37
37
710
720
40
40
40
39
39
39
39
38
38
38
38
720
730
41
40
40
40
40
40
39
39
39
39
38
730
740
41
41
41
41
41
40
40
40
40
39
39
740
750
42
42
42
41
41
41
41
41
40
40
40
750
760
43
43
42
42
42
42
42
41
41
41
41
760
770
44
43
43
43
43
42
42
42
42
42
41
770
780
44
44
44
44
43
43
43
43
43
42
42
780
790
45
45
45
44
44
44
44
43
43
43
43
790
800
46
46
45
45
45
45
44
44
44
44
43
800
810
46
46
46
46
46
45
45
45
45
44
44
810
820
47
47
47
47
46
46
46
46
45
45
45
820
830
48
48
47
47
47
47
47
46
46
46
46
830
840
49
48
48
48
48
47
47
47
47
47
46
840
850
49
49
49
49
48
48
48
48
48
47
47
850
860
50
50
50
49
49
49
49
48
48
48
48
860
870
51
51
50
50
50
50
49
49
49
49
49
870
880
52
51
51
51
51
50
50
50
50
49
49
880
890
52
52
52
52
51
51
51
51
50
50
50
890
900
53
53
52
52
52
52
52
51
51
51
51
900
910
54
53
53
53
53
53
52
52
52
52
51
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-251
0
1
2
3
4
5
6
7
8
9
10
or more
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Daily PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
910
920
54
54
54
54
53
53
53
53
53
52
52
920
930
55
55
55
54
54
54
54
54
53
53
53
930
940
56
56
55
55
55
55
54
54
54
54
54
940
950
57
56
56
56
56
55
55
55
55
55
54
950
960
57
57
57
57
56
56
56
56
55
55
55
960
970
58
58
58
57
57
57
57
56
56
56
56
970
980
59
58
58
58
58
58
57
57
57
57
56
980
990
59
59
59
59
59
58
58
58
58
57
57
990
1,000
60
60
60
60
59
59
59
59
58
58
58
1,000
1,010
61
61
61
60
60
60
60
59
59
59
59
1,010
1,020
62
62
61
61
61
61
60
60
60
60
59
1,020
1,030
63
62
62
62
62
61
61
61
61
60
60
1,030
1,040
63
63
63
63
62
62
62
62
61
61
61
1,040
1,050
64
64
64
63
63
63
63
62
62
62
62
1,050
1,060
65
65
64
64
64
64
63
63
63
63
62
1,060
1,070
66
65
65
65
65
64
64
64
64
63
63
1,070
1,080
66
66
66
66
65
65
65
65
64
64
64
1,080
1,090
67
67
67
66
66
66
66
65
65
65
65
1,090
1,100
68
68
67
67
67
67
66
66
66
66
65
1,100
1,110
69
68
68
68
68
67
67
67
67
66
66
1,110
1,120
69
69
69
69
68
68
68
68
67
67
67
1,120
1,130
70
70
70
69
69
69
69
68
68
68
68
1,130
1,140
71
71
70
70
70
70
69
69
69
69
68
1,140
1,150
72
71
71
71
71
70
70
70
70
69
69
1,150
1,160
72
72
72
72
71
71
71
71
70
70
70
1,160
1,170
73
73
73
72
72
72
72
71
71
71
71
1,170
1,180
74
74
73
73
73
73
72
72
72
72
72
1,180
1,190
75
74
74
74
74
73
73
73
73
73
72
1,190
1,200
75
75
75
75
74
74
74
74
74
73
73
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-252
0
1
2
3
4
5
6
7
8
9
10
or more
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Daily PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
1,200
1,210
76
76
76
75
75
75
75
75
74
74
74
1,210
1,220
77
77
76
76
76
76
76
75
75
75
75
1,220
1,230
78
77
77
77
77
77
76
76
76
76
75
1,230
1,240
78
78
78
78
78
77
77
77
77
76
76
1,240
1,250
79
79
79
79
78
78
78
78
77
77
77
1,250
1,260
80
80
80
79
79
79
79
78
78
78
78
1,260
1,270
81
81
80
80
80
80
79
79
79
79
78
1,270
1,280
82
81
81
81
81
80
80
80
80
79
79
1,280
1,290
82
82
82
82
81
81
81
81
80
80
80
1,290
1,300
83
83
83
82
82
82
82
81
81
81
81
1,300
1,310
84
84
83
83
83
83
82
82
82
82
81
1,310
1,320
85
85
84
84
84
84
83
83
83
83
82
1,320
1,330
86
85
85
85
85
84
84
84
84
83
83
1,330
1,340
86
86
86
86
85
85
85
85
84
84
84
1,340
1,350
87
87
87
86
86
86
86
85
85
85
85
1,350
1,360
88
88
87
87
87
87
86
86
86
86
85
1,360
1,370
89
88
88
88
88
87
87
87
87
86
86
1,370
1,380
89
89
89
89
89
88
88
88
88
87
87
1,380
1,390
90
90
90
90
89
89
89
89
88
88
88
1,390
1,400
91
91
91
90
90
90
90
89
89
89
89
1,400
1,410
92
92
91
91
91
91
90
90
90
90
89
1,410
1,420
93
92
92
92
92
91
91
91
91
90
90
1,420
1,430
93
93
93
93
92
92
92
92
91
91
91
1,430
1,440
94
94
94
93
93
93
93
93
92
92
92
1,440
1,450
95
95
95
94
94
94
94
93
93
93
93
1,450
1,460
96
96
95
95
95
95
94
94
94
94
93
1,460
1,470
97
96
96
96
96
95
95
95
95
94
94
1,470
1,480
97
97
97
97
96
96
96
96
95
95
95
1,480
1,490
98
98
98
97
97
97
97
96
96
96
96
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-253
0
1
2
3
4
5
6
7
8
9
10
or more
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Daily PAYROLL PERIOD
For Calendar Year 2029
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
1,490
1,500
99
99
98
98
98
98
97
97
97
97
97
1,500 & over
99
99
99
99
98
98
98
98
97
97
97
7.9% of excess over $1,500 plus
Appendix 2: Income Tax Withholding Tables for Tax Year 2029
(June 30, 2025)
E-254
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-1
PART 1
ANNUALIZED INCOME TAX WITHHOLDING
Value of each regular withholding allowance...................................$1,144
Extra lump sum withholding allowance amount...............................$5,850
Annualized Income Tax Withholding: You may determine the tax to be withheld on the basis of annualized
wages (using the tax computation method for annual payroll periods), then prorate the tax on the basis of
the payroll period actually used. Employers with more than one payroll period (for instance, part-timers paid
weekly; full-timers paid semi-monthly) may find this method helpful for conserving computer memory
capacity. Only the annual rates below, wage brackets and allowance values need to be stored.
Example: An employee who is single and has only one job, is paid $500 a week. He claims three withholding
allowances (one personal exemption, an allowance since he is single and has only one job, and an
allowance for his estimated itemized deductions) on the Employee’s Withholding Allowance and Status
Certificate (Form HW-4) on file with you.
1.
Multiply weekly wage of $600 x 52 weeks to determine annual wage ………….. $ 31,200.00
2.
Regular withholding allowances ($1,144 x 3) ......………………………………….. $ 3,432.00
3.
Extra lump sum withholding allowance amount ….…………………………….….. $ 5,850.00
4.
Amount subject to withholding (line 1 minus line 2 and line 3) …………………… $ 21,918.00
5.
Compute withholding tax on $21,918 using the WITHHOLDING TAX RATES
below for a single person, annual payroll period:
Tax on first $19,200 …………………………………………………………………… $
269.00
Tax on remaining $2,718 at 3.2% ………………………………………………….... $
86.98
Annual withholding tax ………………………………………………………………... $
355.98
6.
Compute Weekly withholding tax ($379.98 /52 weeks) …………………………… $
6.85
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-2
ANNUAL PAYROLL PERIOD
$1,144
$5,850
A. Single Persons - Including Unmarried Heads of Household
Over
$0
$19,200
1.40% of the excess over
$0
$19,200
$24,000
$269.00 plus
3.20% of the excess over
$19,200
$24,000
$36,000
$422.00 plus
5.50% of the excess over
$24,000
$36,000
$48,000
$1,082.00 plus
6.40% of the excess over
$36,000
$48,000
$125,000
$1,850.00 plus
6.80% of the excess over
$48,000
$125,000
$175,000
$7,086.00 plus
7.20% of the excess over
$125,000
$175,000
$225,000
$10,686.00 plus
7.60% of the excess over
$175,000
$225,000
$14,486.00 plus
7.90% of the excess over
$225,000
B. Married Persons
Over
$0
$38,400
1.40% of the excess over
$0
$38,400
$48,000
$538.00 plus
3.20% of the excess over
$38,400
$48,000
$72,000
$845.00 plus
5.50% of the excess over
$48,000
$72,000
$96,000
$2,165.00 plus
6.40% of the excess over
$72,000
$96,000
$250,000
$3,701.00 plus
6.80% of the excess over
$96,000
$250,000
$350,000
$14,173.00 plus
7.20% of the excess over
$250,000
$350,000
$450,000
$21,373.00 plus
7.60% of the excess over
$350,000
$450,000
$28,973.00 plus
7.90% of the excess over
$450,000
If the amount of wages (after
subtracting withholding allowances) is:
The amount of income tax to be withheld shall be:
The amount of income tax to be withheld shall be:
...................................
...................................
But not over
...................................
...................................
..............................................................
...................................
..............................................................
...................................
...................................
...................................
...................................
If the amount of wages (after
subtracting withholding allowances) is:
...................................
...................................
...................................
...................................
...................................
But not over
Value of each regular withholding allowance …................................................
Extra lump sum withholding allowance amount …................................................
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-3
PART 2
ALTERNATIVE METHOD OF COMPUTING TAX TO BE WITHHELD, UNLESS THE
ANNUALIZED METHOD OR WITHHOLDING TABLES ARE USED.
WEEKLY PAYROLL PERIOD
Value of each regular withholding allowance .................................. $ 22.00
Extra lump sum withholding allowance amount .............................. $112.50
If the period is weekly, proceed as follows:
Step 1. Deduct from the total wage for the period an amount for the withholding allowance equal to the number
of allowances claimed times $22.00.
a. If employee claims no allowance (zero), no deduction is made. The total wage is used in
computing the amount of tax to be withheld.
b. If employee claims one allowance, deduct $22.00; if two, deduct $44.00; if three, deduct
$66.00; and so forth.
c.
Deduct the extra lump sum withholding allowance amount of $112.50.
(If balance is negative, employee’s wage is fully exempt).
Step 2. Use the amount of wages arrived at in Step 1 to apply the rates shown in A & B below. If employee is
single — unmarried head of household, A applies; if employee is married, B applies.
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-4
WEEKLY PAYROLL PERIOD
Value of each regular withholding allowance............................................................. $ 22.00
Extra lump sum withholding allowance amount ......................................................... $112.50
A. Single Persons - Including Unmarried Heads of Household
Over
$0
$369
1.40% of the excess over
$0
$369
$462
$5.17 plus
3.20% of the excess over
$369
$462
$692
$8.15 plus
5.50% of the excess over
$462
$692
$923
$20.80 plus
6.40% of the excess over
$692
$923
$2,404
$35.58 plus
6.80% of the excess over
$923
$2,404
$3,365
$136.29 plus
7.20% of the excess over
$2,404
$3,365
$4,327
$205.48 plus
7.60% of the excess over
$3,365
$4,327
$278.59 plus
7.90% of the excess over
$4,327
B. Married Persons
Over
$0
$738
1.40% of the excess over
$0
$738
$923
$10.33 plus
3.20% of the excess over
$738
$923
$1,385
$16.25 plus
5.50% of the excess over
$923
$1,385
$1,846
$41.66 plus
6.40% of the excess over
$1,385
$1,846
$4,808
$71.16 plus
6.80% of the excess over
$1,846
$4,808
$6,731
$272.58 plus
7.20% of the excess over
$4,808
$6,731
$8,654
$411.04 plus
7.60% of the excess over
$6,731
$8,654
$557.19 plus
7.90% of the excess over
$8,654
If the amount of wages (after
subtracting withholding allowances) is:
The amount of income tax to be withheld shall be:
The amount of income tax to be withheld shall be:
...................................
...................................
...................................
...................................
If the amount of wages (after
subtracting withholding allowances) is:
But not over
...................................
...................................
...........................................................
...................................
...........................................................
...................................
...................................
...................................
But not over
...................................
...................................
...................................
...................................
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-5
BIWEEKLY PAYROLL PERIOD
Value of each regular withholding allowance .................................. $ 44.00
Extra lump sum withholding allowance amount .............................. $225.00
If the period is biweekly, proceed as follows:
Step 1. Deduct from the total wage for the period an amount for the withholding allowance equal to the number
of allowances claimed times $44.00.
a. If employee claims no allowance (zero), no deduction is made. The total wage is used in
computing the amount of tax to be withheld.
b. If employee claims one allowance, deduct $44.00; if two, deduct $88.00; if three, deduct
$132.00; and so forth.
c. Deduct the extra lump sum withholding allowance amount of $225.00.
(If balance is negative, employee’s wage is fully exempt).
Step 2. Use the amount of wages arrived at in Step 1 to apply the rates shown in A & B below. If employee is
single — unmarried head of household, A applies; if employee is married, B applies.
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-6
BIWEEKLY PAYROLL PERIOD
Value of each regular withholding allowance …......................................
$ 44.00
Extra lump sum withholding allowance amount …..................................
$225.00
A. Single Persons - Including Unmarried Heads of Household
Over
$0
$738
1.40% of the excess over
$0
$738
$923
$10.33 plus
3.20% of the excess over
$738
$923
$1,385
$16.25 plus
5.50% of the excess over
$923
$1,385
$1,846
$41.66 plus
6.40% of the excess over
$1,385
$1,846
$4,808
$71.16 plus
6.80% of the excess over
$1,846
$4,808
$6,731
$272.58 plus
7.20% of the excess over
$4,808
$6,731
$8,654
$411.04 plus
7.60% of the excess over
$6,731
$8,654
$557.19 plus
7.90% of the excess over
$8,654
B. Married Persons
Over
$0
$1,477
1.40% of the excess over
$0
$1,477
$1,846
$20.68 plus
3.20% of the excess over
$1,477
$1,846
$2,769
$32.49 plus
5.50% of the excess over
$1,846
$2,769
$3,692
$83.26 plus
6.40% of the excess over
$2,769
$3,692
$9,615
$142.33 plus
6.80% of the excess over
$3,692
$9,615
$13,462
$545.09 plus
7.20% of the excess over
$9,615
$13,462
$17,308
$822.07 plus
7.60% of the excess over
$13,462
$17,308
$1,114.37 plus
7.90% of the excess over
$17,308
If the amount of wages (after
subtracting withholding allowances) is:
The amount of income tax to be withheld shall be:
The amount of income tax to be withheld shall be:
...................................
...................................
But not over
...................................
...................................
...........................................................
...................................
...........................................................
...................................
...................................
...................................
...................................
If the amount of wages (after
subtracting withholding allowances) is:
...................................
...................................
...................................
...................................
...................................
But not over
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-7
SEMIMONTHLY PAYROLL PERIOD
Value of each regular withholding allowance .................................. $ 47.67
Extra lump sum withholding allowance amount .............................. $243.75
If the period is semimonthly, proceed as follows:
Step 1. Deduct from the total wage for the period an amount for the withholding allowance equal to the number
of allowances claimed times $47.67.
a. If employee claims no allowance (zero), no deduction is made. The total wage is used in
computing the amount of tax to be withheld.
b. If employee claims one allowance, deduct $47.67; if two, deduct $95.34; if three, deduct
$143.01; and so forth.
c. Deduct the extra lump sum withholding allowance amount of $243.75.
(If balance is negative, employee’s wage is fully exempt).
Step 2. Use the amount of wages arrived at in Step 1 to apply the rates shown in A & B below. If employee is
single — unmarried head of household, A applies; if employee is married, B applies.
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-8
SEMIMONTHLY PAYROLL PERIOD
Value of each regular withholding allowance …......................................
$ 47.67
Extra lump sum withholding allowance amount …..................................
$243.75
A. Single Persons - Including Unmarried Heads of Household
Over
$0
$800
1.40% of the excess over
$0
$800
$1,000
$11.20 plus
3.20% of the excess over
$800
$1,000
$1,500
$17.60 plus
5.50% of the excess over
$1,000
$1,500
$2,000
$45.10 plus
6.40% of the excess over
$1,500
$2,000
$5,208
$77.10 plus
6.80% of the excess over
$2,000
$5,208
$7,292
$295.24 plus
7.20% of the excess over
$5,208
$7,292
$9,375
$445.29 plus
7.60% of the excess over
$7,292
$9,375
$603.60 plus
7.90% of the excess over
$9,375
B. Married Persons
Over
$0
$1,600
1.40% of the excess over
$0
$1,600
$2,000
$22.40 plus
3.20% of the excess over
$1,600
$2,000
$3,000
$35.20 plus
5.50% of the excess over
$2,000
$3,000
$4,000
$90.20 plus
6.40% of the excess over
$3,000
$4,000
$10,417
$154.20 plus
6.80% of the excess over
$4,000
$10,417
$14,583
$590.56 plus
7.20% of the excess over
$10,417
$14,583
$18,750
$890.51 plus
7.60% of the excess over
$14,583
$18,750
$1,207.20 plus
7.90% of the excess over
$18,750
If the amount of wages (after
subtracting withholding allowances) is:
The amount of income tax to be withheld shall be:
The amount of income tax to be withheld shall be:
...................................
...................................
...................................
...................................
If the amount of wages (after
subtracting withholding allowances) is:
But not over
...................................
...................................
...........................................................
...................................
...........................................................
...................................
...................................
...................................
But not over
...................................
...................................
...................................
...................................
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-9
MONTHLY PAYROLL PERIOD
Value of each regular withholding allowance ……………………… ....... $ 95.33
Extra lump sum withholding allowance amount ..................................... $487.50
If the period is monthly, proceed as follows:
Step 1. Deduct from the total wage for the period an amount for the withholding allowance equal to the number of
allowances claimed times $95.33.
a. If employee claims no allowance (zero), no deduction is made. The total wage is used in computing
the amount of tax to be withheld.
b. If employee claims one allowance, deduct $95.33; if two, deduct $190.66; if three, deduct
$285.99; and so forth.
c.
Deduct the extra lump sum withholding allowance amount of $487.50.
(If balance is negative, employee’s wage is fully exempt).
Step 2. Use the amount of wages arrived at in Step 1 to apply the rates shown in A & B below. If employee is single —
unmarried head of household, A applies; if employee is married, B applies.
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-10
MONTHLY PAYROLL PERIOD
Value of each regular withholding allowance …......................................
$ 95.33
Extra lump sum withholding allowance amount …..................................
$487.50
A. Single Persons - Including Unmarried Heads of Household
Over
$0
$1,600
1.40% of the excess over
$0
$1,600
$2,000
$22.40 plus
3.20% of the excess over
$1,600
$2,000
$3,000
$35.20 plus
5.50% of the excess over
$2,000
$3,000
$4,000
$90.20 plus
6.40% of the excess over
$3,000
$4,000
$10,417
$154.20 plus
6.80% of the excess over
$4,000
$10,417
$14,583
$590.56 plus
7.20% of the excess over
$10,417
$14,583
$18,750
$890.51 plus
7.60% of the excess over
$14,583
$18,750
$1,207.20 plus
7.90% of the excess over
$18,750
B. Married Persons
Over
$0
$3,200
1.40% of the excess over
$0
$3,200
$4,000
$44.80 plus
3.20% of the excess over
$3,200
$4,000
$6,000
$70.40 plus
5.50% of the excess over
$4,000
$6,000
$8,000
$180.40 plus
6.40% of the excess over
$6,000
$8,000
$20,833
$308.40 plus
6.80% of the excess over
$8,000
$20,833
$29,167
$1,181.04 plus
7.20% of the excess over
$20,833
$29,167
$37,500
$1,781.09 plus
7.60% of the excess over
$29,167
$37,500
$2,414.40 plus
7.90% of the excess over
$37,500
If the amount of wages (after
subtracting withholding allowances) is:
The amount of income tax to be withheld shall be:
The amount of income tax to be withheld shall be:
...................................
...................................
But not over
...................................
...................................
...........................................................
...................................
...........................................................
...................................
...................................
...................................
...................................
If the amount of wages (after
subtracting withholding allowances) is:
...................................
...................................
...................................
...................................
...................................
But not over
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-11
DAILY OR MISCELLANEOUS PAYROLL PERIOD
Value of each regular withholding allowance ......................................... $ 3.13
Extra lump sum withholding allowance amount ..................................... $16.03
If the period is daily or miscellaneous, or if there is no payroll period using the daily wage, or the average wage per day,
as instructed, proceed as follows:
Step 1. Deduct from the total wage for the period an amount for the withholding allowance equal to the number of
allowances claimed times $3.13.
a.
If employee claims no allowance (zero), no deduction is made. The total wage is used in computing
the amount of tax to be withheld.
b.
If employee claims one allowance, deduct $3.13; if two, deduct $6.26; if three, deduct $9.39; and so forth.
c.
Deduct the extra lump sum withholding allowance amount of $16.03.
(If balance is negative, employee’s wage is fully exempt).
Step 2. Use the amount of wages arrived at in Step 1 to apply the rates shown in A & B below. If employee is single —
unmarried head of household, A applies; if employee is married, B applies.
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-12
DAILY OR MISCELLANEOUS PAYROLL PERIOD
Value of each regular withholding allowance............................................................. $ 3.13
Extra lump sum withholding allowance amount ......................................................... $16.03
A. Single Persons - Including Unmarried Heads of Household
Over
$0
$53
1.40% of the excess over
$0
$53
$66
$0.74 plus
3.20% of the excess over
$53
$66
$99
$1.16 plus
5.50% of the excess over
$66
$99
$132
$2.98 plus
6.40% of the excess over
$99
$132
$342
$5.09 plus
6.80% of the excess over
$132
$342
$479
$19.37 plus
7.20% of the excess over
$342
$479
$616
$29.23 plus
7.60% of the excess over
$479
$616
$39.64 plus
7.90% of the excess over
$616
B. Married Persons
Over
$0
$105
1.40% of the excess over
$0
$105
$132
$1.47 plus
3.20% of the excess over
$105
$132
$197
$2.33 plus
5.50% of the excess over
$132
$197
$263
$5.91 plus
6.40% of the excess over
$197
$263
$685
$10.13 plus
6.80% of the excess over
$263
$685
$959
$38.83 plus
7.20% of the excess over
$685
$959
$1,233
$58.56 plus
7.60% of the excess over
$959
$1,233
$79.38 plus
7.90% of the excess over
$1,233
The amount of income tax to be withheld shall be:
The amount of income tax to be withheld shall be:
...................................
...................................
...........................................................
...................................
...................................
...................................
...................................
If the amount of wages (after
subtracting withholding allowances) is:
...................................
...................................
...................................
...................................
...................................
But not over
...........................................................
...................................
If the amount of wages (after
subtracting withholding allowances) is:
But not over
...................................
...................................
0
1
2
3
4
5
6
7
8
9
10
or more
0
140
0
0
0
0
0
0
0
0
0
0
0
140
160
1
0
0
0
0
0
0
0
0
0
0
160
180
1
0
0
0
0
0
0
0
0
0
0
180
200
1
1
0
0
0
0
0
0
0
0
0
200
220
1
1
1
0
0
0
0
0
0
0
0
220
240
2
1
1
1
0
0
0
0
0
0
0
240
260
2
2
1
1
1
0
0
0
0
0
0
260
280
2
2
2
1
1
1
0
0
0
0
0
280
300
2
2
2
2
1
1
1
0
0
0
0
300
320
3
2
2
2
2
1
1
1
0
0
0
320
340
3
3
2
2
2
2
1
1
1
0
0
340
360
3
3
3
2
2
2
1
1
1
1
0
360
380
4
3
3
3
2
2
2
1
1
1
1
380
400
4
4
3
3
3
2
2
2
1
1
1
400
420
4
4
4
3
3
3
2
2
2
1
1
420
440
4
4
4
4
3
3
3
2
2
2
1
440
460
5
4
4
4
3
3
3
3
2
2
2
460
480
5
5
4
4
4
3
3
3
3
2
2
480
500
5
5
5
4
4
4
3
3
3
3
2
500
520
6
5
5
5
4
4
4
3
3
3
2
520
540
7
6
5
5
5
4
4
4
3
3
3
540
560
7
7
6
5
5
5
4
4
4
3
3
560
580
8
7
7
6
5
5
5
4
4
4
3
580
600
9
8
7
7
6
5
5
5
4
4
4
600
620
10
9
8
7
6
6
5
5
5
4
4
620
640
11
10
9
8
7
6
6
5
5
4
4
640
660
12
11
10
9
8
7
6
6
5
5
4
660
680
13
12
11
10
9
8
7
6
6
5
5
680
700
15
13
12
11
10
8
8
7
6
6
5
Weekly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-13
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
700
720
16
14
13
12
11
10
8
8
7
6
5
720
740
17
15
14
13
12
11
9
8
7
7
6
740
760
18
17
15
14
13
12
11
9
8
7
7
760
780
19
18
16
15
14
13
12
10
9
8
7
780
800
20
19
18
16
15
14
13
12
10
9
8
800
820
21
20
19
17
16
15
14
13
11
10
9
820
840
22
21
20
19
17
16
15
14
13
11
10
840
860
24
22
21
20
18
17
16
15
14
12
11
860
880
25
24
22
21
20
18
17
16
15
14
12
880
900
26
25
23
22
21
19
18
17
16
15
13
900
920
28
26
25
23
22
21
19
18
17
16
15
920
940
29
27
26
25
23
22
20
19
18
17
16
940
960
30
29
27
26
24
23
22
20
19
18
17
960
980
31
30
29
27
26
24
23
22
20
19
18
980
1,000
33
31
30
28
27
26
24
23
21
20
19
1,000
1,020
34
33
31
30
28
27
26
24
23
21
20
1,020
1,040
35
34
32
31
30
28
27
25
24
23
21
1,040
1,060
37
35
34
32
31
29
28
27
25
24
22
1,060
1,080
38
36
35
34
32
31
29
28
27
25
24
1,080
1,100
39
38
36
35
33
32
31
29
28
26
25
1,100
1,120
41
39
38
36
35
33
32
30
29
28
26
1,120
1,140
42
41
39
38
36
35
33
32
30
29
28
1,140
1,160
43
42
40
39
37
36
34
33
32
30
29
1,160
1,180
45
43
42
40
39
37
36
34
33
32
30
1,180
1,200
46
45
43
42
40
39
37
36
34
33
31
1,200
1,220
47
46
44
43
41
40
38
37
35
34
33
1,220
1,240
49
47
46
44
43
41
40
38
37
35
34
1,240
1,260
50
49
47
46
44
43
41
40
38
37
35
1,260
1,280
52
50
49
47
46
44
43
41
40
38
37
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-14
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
1,280
1,300
53
51
50
48
47
45
44
42
41
39
38
1,300
1,320
54
53
51
50
48
47
45
44
42
41
39
1,320
1,340
56
54
53
51
50
48
47
45
44
42
41
1,340
1,360
57
55
54
52
51
49
48
46
45
44
42
1,360
1,380
58
57
55
54
52
51
49
48
46
45
43
1,380
1,400
60
58
57
55
54
52
51
49
48
46
45
1,400
1,420
61
60
58
57
55
54
52
51
49
48
46
1,420
1,440
62
61
59
58
56
55
53
52
50
49
47
1,440
1,460
64
62
61
59
58
56
55
53
52
50
49
1,460
1,480
65
64
62
61
59
58
56
55
53
52
50
1,480
1,500
66
65
63
62
61
59
58
56
55
53
52
1,500
1,520
68
66
65
63
62
60
59
57
56
54
53
1,520
1,540
69
68
66
65
63
62
60
59
57
56
54
1,540
1,560
71
69
68
66
65
63
62
60
59
57
56
1,560
1,580
72
70
69
67
66
64
63
61
60
58
57
1,580
1,600
73
72
70
69
67
66
64
63
61
60
58
1,600
1,620
75
73
72
70
69
67
66
64
63
61
60
1,620
1,640
76
75
73
72
70
69
67
66
64
63
61
1,640
1,660
77
76
74
73
71
70
68
67
65
64
62
1,660
1,680
79
77
76
74
73
71
70
68
67
65
64
1,680
1,700
80
79
77
76
74
73
71
70
68
67
65
1,700
1,720
81
80
78
77
75
74
72
71
69
68
66
1,720
1,740
83
81
80
78
77
75
74
72
71
69
68
1,740
1,760
84
83
81
80
78
77
75
74
72
71
69
1,760
1,780
86
84
83
81
80
78
77
75
74
72
71
1,780
1,800
87
85
84
82
81
79
78
76
75
73
72
1,800
1,820
88
87
85
84
82
81
79
78
76
75
73
1,820
1,840
90
88
87
85
84
82
81
79
78
76
75
1,840
1,860
91
89
88
86
85
83
82
80
79
78
76
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-15
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
1,860
1,880
92
91
89
88
86
85
83
82
80
79
77
1,880
1,900
94
92
91
89
88
86
85
83
82
80
79
1,900
1,920
95
94
92
91
89
88
86
85
83
82
80
1,920
1,940
96
95
93
92
90
89
87
86
84
83
81
1,940
1,960
98
96
95
93
92
90
89
87
86
84
83
1,960
1,980
99
98
96
95
93
92
90
89
87
86
84
1,980
2,000
100
99
97
96
95
93
92
90
89
87
86
2,000
2,020
102
100
99
97
96
94
93
91
90
88
87
2,020
2,040
103
102
100
99
97
96
94
93
91
90
88
2,040
2,060
105
103
102
100
99
97
96
94
93
91
90
2,060
2,080
106
104
103
101
100
98
97
95
94
92
91
2,080
2,100
107
106
104
103
101
100
98
97
95
94
92
2,100
2,120
109
107
106
104
103
101
100
98
97
95
94
2,120
2,140
110
109
107
106
104
103
101
100
98
97
95
2,140
2,160
111
110
108
107
105
104
102
101
99
98
96
2,160
2,180
113
111
110
108
107
105
104
102
101
99
98
2,180
2,200
114
113
111
110
108
107
105
104
102
101
99
2,200
2,220
115
114
112
111
109
108
106
105
103
102
100
2,220
2,240
117
115
114
112
111
109
108
106
105
103
102
2,240
2,260
118
117
115
114
112
111
109
108
106
105
103
2,260
2,280
120
118
117
115
114
112
111
109
108
106
105
2,280
2,300
121
119
118
116
115
113
112
110
109
107
106
2,300
2,320
122
121
119
118
116
115
113
112
110
109
107
2,320
2,340
124
122
121
119
118
116
115
113
112
110
109
2,340
2,360
125
123
122
120
119
117
116
114
113
112
110
2,360
2,380
126
125
123
122
120
119
117
116
114
113
111
2,380
2,400
128
126
125
123
122
120
119
117
116
114
113
2,400
2,420
129
128
126
125
123
122
120
119
117
116
114
2,420
2,440
130
129
127
126
124
123
121
120
118
117
115
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-16
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
2,440
2,460
132
130
129
127
126
124
123
121
120
118
117
2,460
2,480
133
132
130
129
127
126
124
123
121
120
118
2,480
2,500
134
133
131
130
129
127
126
124
123
121
120
2,500
2,520
136
134
133
131
130
128
127
125
124
122
121
2,520
2,540
137
136
134
133
131
130
128
127
125
124
122
2,540
2,560
139
137
136
134
133
131
130
128
127
125
124
2,560
2,580
140
139
137
135
134
132
131
129
128
126
125
2,580
2,600
142
140
138
137
135
134
132
131
129
128
126
2,600
2,620
143
141
140
138
137
135
134
132
131
129
128
2,620
2,640
144
143
141
140
138
137
135
134
132
131
129
2,640
2,660
146
144
143
141
140
138
136
135
133
132
130
2,660
2,680
147
146
144
143
141
139
138
136
135
133
132
2,680
2,700
149
147
146
144
142
141
139
138
136
135
133
2,700
2,720
150
149
147
145
144
142
141
139
138
136
134
2,720
2,740
152
150
148
147
145
144
142
141
139
137
136
2,740
2,760
153
152
150
148
147
145
144
142
140
139
137
2,760
2,780
155
153
151
150
148
147
145
143
142
140
139
2,780
2,800
156
154
153
151
150
148
146
145
143
142
140
2,800
2,820
157
156
154
153
151
150
148
146
145
143
142
2,820
2,840
159
157
156
154
153
151
149
148
146
145
143
2,840
2,860
160
159
157
156
154
152
151
149
148
146
144
2,860
2,880
162
160
159
157
155
154
152
151
149
147
146
2,880
2,900
163
162
160
158
157
155
154
152
151
149
147
2,900
2,920
165
163
161
160
158
157
155
154
152
150
149
2,920
2,940
166
164
163
161
160
158
157
155
153
152
150
2,940
2,960
168
166
164
163
161
160
158
156
155
153
152
2,960
2,980
169
167
166
164
163
161
159
158
156
155
153
2,980
3,000
170
169
167
166
164
162
161
159
158
156
155
3,000
3,020
172
170
169
167
165
164
162
161
159
158
156
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-17
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
3,020
3,040
173
172
170
169
167
165
164
162
161
159
157
3,040
3,060
175
173
172
170
168
167
165
164
162
160
159
3,060
3,080
176
175
173
171
170
168
167
165
163
162
160
3,080
3,100
178
176
174
173
171
170
168
166
165
163
162
3,100
3,120
179
177
176
174
173
171
170
168
166
165
163
3,120
3,140
180
179
177
176
174
173
171
169
168
166
165
3,140
3,160
182
180
179
177
176
174
172
171
169
168
166
3,160
3,180
183
182
180
179
177
175
174
172
171
169
168
3,180
3,200
185
183
182
180
178
177
175
174
172
171
169
3,200
3,220
186
185
183
181
180
178
177
175
174
172
170
3,220
3,240
188
186
184
183
181
180
178
177
175
173
172
3,240
3,260
189
188
186
184
183
181
180
178
176
175
173
3,260
3,280
191
189
187
186
184
183
181
179
178
176
175
3,280
3,300
192
190
189
187
186
184
182
181
179
178
176
3,300
3,320
193
192
190
189
187
186
184
182
181
179
178
3,320
3,340
195
193
192
190
189
187
185
184
182
181
179
3,340
3,360
196
195
193
192
190
188
187
185
184
182
180
3,360
3,380
198
196
195
193
191
190
188
187
185
183
182
3,380
3,400
199
198
196
194
193
191
190
188
187
185
183
3,400
3,420
201
199
197
196
194
193
191
190
188
186
185
3,420
3,440
202
200
199
197
196
194
193
191
189
188
186
3,440
3,460
204
202
200
199
197
196
194
192
191
189
188
3,460
3,480
205
203
202
200
199
197
195
194
192
191
189
3,480
3,500
206
205
203
202
200
198
197
195
194
192
191
3,500
3,520
208
206
205
203
201
200
198
197
195
194
192
3,520
3,540
209
208
206
205
203
201
200
198
197
195
193
3,540
3,560
211
209
208
206
204
203
201
200
198
196
195
3,560
3,580
213
211
209
207
206
204
203
201
199
198
196
3,580
3,600
214
212
211
209
207
206
204
202
201
199
198
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-18
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
3,600
3,620
216
214
212
211
209
207
206
204
202
201
199
3,620
3,640
217
215
214
212
210
209
207
205
204
202
201
3,640
3,660
219
217
215
214
212
210
209
207
205
204
202
3,660
3,680
220
218
217
215
213
212
210
208
207
205
204
3,680
3,700
222
220
218
217
215
213
212
210
208
207
205
3,700
3,720
223
221
220
218
216
215
213
211
210
208
206
3,720
3,740
225
223
221
220
218
216
215
213
211
210
208
3,740
3,760
226
225
223
221
220
218
216
214
213
211
209
3,760
3,780
228
226
224
223
221
219
218
216
214
213
211
3,780
3,800
229
228
226
224
223
221
219
218
216
214
213
3,800
3,820
231
229
227
226
224
222
221
219
217
216
214
3,820
3,840
232
231
229
227
226
224
222
221
219
217
216
3,840
3,860
234
232
230
229
227
225
224
222
220
219
217
3,860
3,880
235
234
232
230
229
227
225
224
222
220
219
3,880
3,900
237
235
233
232
230
228
227
225
223
222
220
3,900
3,920
238
237
235
233
232
230
228
227
225
223
222
3,920
3,940
240
238
237
235
233
232
230
228
226
225
223
3,940
3,960
241
240
238
236
235
233
231
230
228
226
225
3,960
3,980
243
241
240
238
236
235
233
231
230
228
226
3,980
4,000
244
243
241
239
238
236
234
233
231
229
228
4,000
4,020
246
244
243
241
239
238
236
234
233
231
229
4,020
4,040
247
246
244
242
241
239
237
236
234
232
231
4,040
4,060
249
247
246
244
242
241
239
237
236
234
232
4,060
4,080
251
249
247
245
244
242
240
239
237
235
234
4,080
4,100
252
250
249
247
245
244
242
240
239
237
235
4,100
4,120
254
252
250
249
247
245
244
242
240
239
237
4,120
4,140
255
253
252
250
248
247
245
243
242
240
238
4,140
4,160
257
255
253
252
250
248
247
245
243
242
240
4,160
4,180
258
256
255
253
251
250
248
246
245
243
241
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-19
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
4,180
4,200
260
258
256
255
253
251
250
248
246
245
243
4,200
4,220
261
259
258
256
254
253
251
249
248
246
244
4,220
4,240
263
261
259
258
256
254
253
251
249
248
246
4,240
4,260
264
263
261
259
258
256
254
252
251
249
247
4,260
4,280
266
264
262
261
259
257
256
254
252
251
249
4,280
4,300
267
266
264
262
261
259
257
256
254
252
251
4,300
4,320
269
267
265
264
262
260
259
257
255
254
252
4,320
4,340
270
269
267
265
264
262
260
259
257
255
254
4,340
4,360
272
270
268
267
265
263
262
260
258
257
255
4,360
4,380
273
272
270
268
267
265
263
262
260
258
257
4,380
4,400
275
273
271
270
268
266
265
263
261
260
258
4,400
4,420
276
275
273
271
270
268
266
265
263
261
260
4,420
4,440
278
276
275
273
271
270
268
266
264
263
261
4,440
4,460
279
278
276
274
273
271
269
268
266
264
263
4,460
4,480
281
279
278
276
274
273
271
269
268
266
264
4,480
4,500
283
281
279
277
276
274
272
271
269
267
266
4,500
4,520
284
282
281
279
277
276
274
272
271
269
267
4,520
4,540
286
284
282
281
279
277
275
274
272
270
269
4,540
4,560
287
286
284
282
280
279
277
275
274
272
270
4,560
4,580
289
287
285
284
282
280
278
277
275
273
272
4,580
4,600
290
289
287
285
284
282
280
278
277
275
273
4,600
4,620
292
290
289
287
285
283
282
280
278
277
275
4,620
4,640
294
292
290
288
287
285
283
281
280
278
276
4,640
4,660
295
293
292
290
288
287
285
283
281
280
278
4,660
4,680
297
295
293
292
290
288
286
285
283
281
279
4,680
4,700
298
297
295
293
291
290
288
286
284
283
281
4,700
4,720
300
298
296
295
293
291
290
288
286
284
283
4,720
4,740
302
300
298
296
295
293
291
289
288
286
284
4,740
4,760
303
301
300
298
296
294
293
291
289
287
286
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-20
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
4,760
4,780
305
303
301
299
298
296
294
293
291
289
287
4,780
4,800
306
305
303
301
299
298
296
294
292
291
289
4,800
4,820
308
306
304
303
301
299
297
296
294
292
290
4,820
4,840
309
308
306
304
302
301
299
297
296
294
292
4,840
4,860
311
309
308
306
304
302
301
299
297
295
294
4,860
4,880
313
311
309
307
306
304
302
300
299
297
295
4,880
4,900
314
312
311
309
307
305
304
302
300
299
297
4,900
4,920
316
314
312
311
309
307
305
304
302
300
298
4,920
4,940
317
316
314
312
310
309
307
305
303
302
300
4,940
4,960
319
317
315
314
312
310
308
307
305
303
302
4,960
4,980
320
319
317
315
314
312
310
308
307
305
303
4,980
5,000
322
320
319
317
315
313
312
310
308
306
305
5,000 & over
323
321
319
318
316
314
312
311
309
307
305
7.9% of excess over $5,000 plus
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-21
0
1
2
3
4
5
6
7
8
9
10
or more
0
140
0
0
0
0
0
0
0
0
0
0
0
140
160
1
0
0
0
0
0
0
0
0
0
0
160
180
1
0
0
0
0
0
0
0
0
0
0
180
200
1
1
0
0
0
0
0
0
0
0
0
200
220
1
1
1
0
0
0
0
0
0
0
0
220
240
2
1
1
1
0
0
0
0
0
0
0
240
260
2
2
1
1
1
0
0
0
0
0
0
260
280
2
2
2
1
1
1
0
0
0
0
0
280
300
2
2
2
2
1
1
1
0
0
0
0
300
320
3
2
2
2
2
1
1
1
0
0
0
320
340
3
3
2
2
2
2
1
1
1
0
0
340
360
3
3
3
2
2
2
1
1
1
1
0
360
380
4
3
3
3
2
2
2
1
1
1
1
380
400
4
4
3
3
3
2
2
2
1
1
1
400
420
4
4
4
3
3
3
2
2
2
1
1
420
440
4
4
4
4
3
3
3
2
2
2
1
440
460
5
4
4
4
3
3
3
3
2
2
2
460
480
5
5
4
4
4
3
3
3
3
2
2
480
500
5
5
5
4
4
4
3
3
3
3
2
500
520
6
5
5
5
4
4
4
3
3
3
2
520
540
6
6
5
5
5
4
4
4
3
3
3
540
560
6
6
6
5
5
5
4
4
4
3
3
560
580
6
6
6
5
5
5
5
4
4
4
3
580
600
7
6
6
6
5
5
5
5
4
4
4
600
620
7
7
6
6
6
5
5
5
5
4
4
620
640
7
7
7
6
6
6
5
5
5
4
4
640
660
8
7
7
7
6
6
6
5
5
5
4
660
680
8
7
7
7
7
6
6
6
5
5
5
680
700
8
8
7
7
7
7
6
6
6
5
5
Weekly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-22
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
700
720
8
8
8
7
7
7
7
6
6
6
5
720
740
9
8
8
8
7
7
7
6
6
6
6
740
760
9
9
8
8
8
7
7
7
6
6
6
760
780
9
9
9
8
8
8
7
7
7
6
6
780
800
9
9
9
9
8
8
8
7
7
7
6
800
820
10
9
9
9
9
8
8
8
7
7
7
820
840
10
10
9
9
9
9
8
8
8
7
7
840
860
10
10
10
9
9
9
8
8
8
8
7
860
880
11
10
10
10
9
9
9
8
8
8
8
880
900
12
11
10
10
10
9
9
9
8
8
8
900
920
12
12
11
10
10
10
9
9
9
8
8
920
940
13
12
11
11
10
10
10
9
9
9
8
940
960
14
13
12
11
11
10
10
10
9
9
9
960
980
14
13
13
12
11
11
10
10
10
9
9
980
1,000
15
14
13
13
12
11
11
10
10
10
9
1,000
1,020
15
15
14
13
13
12
11
11
10
10
9
1,020
1,040
16
15
15
14
13
13
12
11
10
10
10
1,040
1,060
17
16
15
15
14
13
12
12
11
10
10
1,060
1,080
18
17
16
15
15
14
13
12
12
11
10
1,080
1,100
19
18
17
16
15
14
14
13
12
12
11
1,100
1,120
20
19
18
17
16
15
14
14
13
12
12
1,120
1,140
21
20
19
18
17
16
15
14
14
13
12
1,140
1,160
23
21
20
19
18
16
16
15
14
14
13
1,160
1,180
24
22
21
20
19
18
16
16
15
14
14
1,180
1,200
25
24
22
21
20
19
17
16
16
15
14
1,200
1,220
26
25
23
22
21
20
19
17
16
15
15
1,220
1,240
27
26
25
23
22
21
20
18
17
16
15
1,240
1,260
28
27
26
24
23
22
21
20
18
17
16
1,260
1,280
29
28
27
26
24
23
22
21
19
18
17
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-23
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
1,280
1,300
30
29
28
27
25
24
23
22
21
19
18
1,300
1,320
31
30
29
28
27
25
24
23
22
20
19
1,320
1,340
32
31
30
29
28
26
25
24
23
22
20
1,340
1,360
34
32
31
30
29
27
26
25
24
23
21
1,360
1,380
35
33
32
31
30
29
27
26
25
24
23
1,380
1,400
36
35
33
32
31
30
28
27
26
25
24
1,400
1,420
37
36
34
33
32
31
30
28
27
26
25
1,420
1,440
38
37
36
34
33
32
31
29
28
27
26
1,440
1,460
39
38
37
35
34
33
32
31
29
28
27
1,460
1,480
40
39
38
37
35
34
33
32
30
29
28
1,480
1,500
41
40
39
38
36
35
34
33
32
30
29
1,500
1,520
42
41
40
39
38
36
35
34
33
31
30
1,520
1,540
44
42
41
40
39
37
36
35
34
33
31
1,540
1,560
45
44
42
41
40
38
37
36
35
34
32
1,560
1,580
46
45
43
42
41
40
38
37
36
35
34
1,580
1,600
48
46
45
43
42
41
39
38
37
36
35
1,600
1,620
49
47
46
45
43
42
41
39
38
37
36
1,620
1,640
50
49
47
46
45
43
42
40
39
38
37
1,640
1,660
51
50
49
47
46
44
43
42
40
39
38
1,660
1,680
53
51
50
48
47
46
44
43
41
40
39
1,680
1,700
54
53
51
50
48
47
46
44
43
41
40
1,700
1,720
55
54
52
51
50
48
47
45
44
43
41
1,720
1,740
57
55
54
52
51
50
48
47
45
44
42
1,740
1,760
58
56
55
54
52
51
49
48
47
45
44
1,760
1,780
59
58
56
55
53
52
51
49
48
46
45
1,780
1,800
60
59
58
56
55
53
52
51
49
48
46
1,800
1,820
62
60
59
57
56
55
53
52
50
49
48
1,820
1,840
63
62
60
59
57
56
54
53
52
50
49
1,840
1,860
64
63
61
60
59
57
56
54
53
52
50
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-24
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
1,860
1,880
66
64
63
61
60
58
57
56
54
53
51
1,880
1,900
67
65
64
63
61
60
58
57
56
54
53
1,900
1,920
68
67
65
64
62
61
60
58
57
55
54
1,920
1,940
69
68
67
65
64
62
61
59
58
57
55
1,940
1,960
71
69
68
66
65
64
62
61
59
58
57
1,960
1,980
72
70
69
68
66
65
63
62
61
59
58
1,980
2,000
73
72
70
69
68
66
65
63
62
61
59
2,000
2,020
75
73
72
70
69
67
66
65
63
62
60
2,020
2,040
76
75
73
72
70
69
67
66
64
63
62
2,040
2,060
77
76
74
73
71
70
69
67
66
64
63
2,060
2,080
79
77
76
74
73
71
70
68
67
66
64
2,080
2,100
80
79
77
76
74
73
71
70
68
67
66
2,100
2,120
81
80
78
77
75
74
72
71
70
68
67
2,120
2,140
83
81
80
78
77
75
74
72
71
69
68
2,140
2,160
84
83
81
80
78
77
75
74
72
71
69
2,160
2,180
86
84
83
81
80
78
77
75
74
72
71
2,180
2,200
87
85
84
82
81
79
78
76
75
73
72
2,200
2,220
88
87
85
84
82
81
79
78
76
75
73
2,220
2,240
90
88
87
85
84
82
81
79
78
76
75
2,240
2,260
91
89
88
86
85
84
82
81
79
78
76
2,260
2,280
92
91
89
88
86
85
83
82
80
79
77
2,280
2,300
94
92
91
89
88
86
85
83
82
80
79
2,300
2,320
95
94
92
91
89
88
86
85
83
82
80
2,320
2,340
96
95
93
92
90
89
87
86
84
83
81
2,340
2,360
98
96
95
93
92
90
89
87
86
84
83
2,360
2,380
99
98
96
95
93
92
90
89
87
86
84
2,380
2,400
101
99
98
96
95
93
92
90
89
87
86
2,400
2,420
102
100
99
97
96
94
93
91
90
88
87
2,420
2,440
103
102
100
99
97
96
94
93
91
90
88
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-25
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
2,440
2,460
105
103
102
100
99
97
96
94
93
91
90
2,460
2,480
106
104
103
101
100
98
97
95
94
92
91
2,480
2,500
107
106
104
103
101
100
98
97
95
94
92
2,500
2,520
109
107
106
104
103
101
100
98
97
95
94
2,520
2,540
110
109
107
106
104
103
101
100
98
97
95
2,540
2,560
111
110
108
107
105
104
102
101
99
98
96
2,560
2,580
113
111
110
108
107
105
104
102
101
99
98
2,580
2,600
114
113
111
110
108
107
105
104
102
101
99
2,600
2,620
115
114
112
111
109
108
106
105
103
102
101
2,620
2,640
117
115
114
112
111
109
108
106
105
103
102
2,640
2,660
118
117
115
114
112
111
109
108
106
105
103
2,660
2,680
120
118
117
115
114
112
111
109
108
106
105
2,680
2,700
121
119
118
116
115
113
112
110
109
107
106
2,700
2,720
122
121
119
118
116
115
113
112
110
109
107
2,720
2,740
124
122
121
119
118
116
115
113
112
110
109
2,740
2,760
125
123
122
120
119
118
116
115
113
112
110
2,760
2,780
126
125
123
122
120
119
117
116
114
113
111
2,780
2,800
128
126
125
123
122
120
119
117
116
114
113
2,800
2,820
129
128
126
125
123
122
120
119
117
116
114
2,820
2,840
130
129
127
126
124
123
121
120
118
117
115
2,840
2,860
132
130
129
127
126
124
123
121
120
118
117
2,860
2,880
133
132
130
129
127
126
124
123
121
120
118
2,880
2,900
135
133
132
130
129
127
126
124
123
121
120
2,900
2,920
136
134
133
131
130
128
127
125
124
122
121
2,920
2,940
137
136
134
133
131
130
128
127
125
124
122
2,940
2,960
139
137
136
134
133
131
130
128
127
125
124
2,960
2,980
140
138
137
135
134
132
131
129
128
126
125
2,980
3,000
141
140
138
137
135
134
132
131
129
128
126
3,000
3,020
143
141
140
138
137
135
134
132
131
129
128
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-26
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
3,020
3,040
144
143
141
140
138
137
135
134
132
131
129
3,040
3,060
145
144
142
141
139
138
136
135
133
132
130
3,060
3,080
147
145
144
142
141
139
138
136
135
133
132
3,080
3,100
148
147
145
144
142
141
139
138
136
135
133
3,100
3,120
149
148
146
145
143
142
140
139
137
136
135
3,120
3,140
151
149
148
146
145
143
142
140
139
137
136
3,140
3,160
152
151
149
148
146
145
143
142
140
139
137
3,160
3,180
154
152
151
149
148
146
145
143
142
140
139
3,180
3,200
155
153
152
150
149
147
146
144
143
141
140
3,200
3,220
156
155
153
152
150
149
147
146
144
143
141
3,220
3,240
158
156
155
153
152
150
149
147
146
144
143
3,240
3,260
159
157
156
154
153
152
150
149
147
146
144
3,260
3,280
160
159
157
156
154
153
151
150
148
147
145
3,280
3,300
162
160
159
157
156
154
153
151
150
148
147
3,300
3,320
163
162
160
159
157
156
154
153
151
150
148
3,320
3,340
164
163
161
160
158
157
155
154
152
151
149
3,340
3,360
166
164
163
161
160
158
157
155
154
152
151
3,360
3,380
167
166
164
163
161
160
158
157
155
154
152
3,380
3,400
169
167
166
164
163
161
160
158
157
155
154
3,400
3,420
170
168
167
165
164
162
161
159
158
156
155
3,420
3,440
171
170
168
167
165
164
162
161
159
158
156
3,440
3,460
173
171
170
168
167
165
164
162
161
159
158
3,460
3,480
174
172
171
169
168
166
165
163
162
160
159
3,480
3,500
175
174
172
171
169
168
166
165
163
162
160
3,500
3,520
177
175
174
172
171
169
168
166
165
163
162
3,520
3,540
178
177
175
174
172
171
169
168
166
165
163
3,540
3,560
179
178
176
175
173
172
170
169
167
166
164
3,560
3,580
181
179
178
176
175
173
172
170
169
167
166
3,580
3,600
182
181
179
178
176
175
173
172
170
169
167
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-27
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
3,600
3,620
183
182
180
179
177
176
174
173
171
170
169
3,620
3,640
185
183
182
180
179
177
176
174
173
171
170
3,640
3,660
186
185
183
182
180
179
177
176
174
173
171
3,660
3,680
188
186
185
183
182
180
179
177
176
174
173
3,680
3,700
189
187
186
184
183
181
180
178
177
175
174
3,700
3,720
190
189
187
186
184
183
181
180
178
177
175
3,720
3,740
192
190
189
187
186
184
183
181
180
178
177
3,740
3,760
193
191
190
188
187
186
184
183
181
180
178
3,760
3,780
194
193
191
190
188
187
185
184
182
181
179
3,780
3,800
196
194
193
191
190
188
187
185
184
182
181
3,800
3,820
197
196
194
193
191
190
188
187
185
184
182
3,820
3,840
198
197
195
194
192
191
189
188
186
185
183
3,840
3,860
200
198
197
195
194
192
191
189
188
186
185
3,860
3,880
201
200
198
197
195
194
192
191
189
188
186
3,880
3,900
203
201
200
198
197
195
194
192
191
189
188
3,900
3,920
204
202
201
199
198
196
195
193
192
190
189
3,920
3,940
205
204
202
201
199
198
196
195
193
192
190
3,940
3,960
207
205
204
202
201
199
198
196
195
193
192
3,960
3,980
208
206
205
203
202
200
199
197
196
194
193
3,980
4,000
209
208
206
205
203
202
200
199
197
196
194
4,000
4,020
211
209
208
206
205
203
202
200
199
197
196
4,020
4,040
212
211
209
208
206
205
203
202
200
199
197
4,040
4,060
213
212
210
209
207
206
204
203
201
200
198
4,060
4,080
215
213
212
210
209
207
206
204
203
201
200
4,080
4,100
216
215
213
212
210
209
207
206
204
203
201
4,100
4,120
217
216
214
213
211
210
208
207
205
204
203
4,120
4,140
219
217
216
214
213
211
210
208
207
205
204
4,140
4,160
220
219
217
216
214
213
211
210
208
207
205
4,160
4,180
222
220
219
217
216
214
213
211
210
208
207
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-28
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
4,180
4,200
223
221
220
218
217
215
214
212
211
209
208
4,200
4,220
224
223
221
220
218
217
215
214
212
211
209
4,220
4,240
226
224
223
221
220
218
217
215
214
212
211
4,240
4,260
227
225
224
222
221
220
218
217
215
214
212
4,260
4,280
228
227
225
224
222
221
219
218
216
215
213
4,280
4,300
230
228
227
225
224
222
221
219
218
216
215
4,300
4,320
231
230
228
227
225
224
222
221
219
218
216
4,320
4,340
232
231
229
228
226
225
223
222
220
219
217
4,340
4,360
234
232
231
229
228
226
225
223
222
220
219
4,360
4,380
235
234
232
231
229
228
226
225
223
222
220
4,380
4,400
237
235
234
232
231
229
228
226
225
223
222
4,400
4,420
238
236
235
233
232
230
229
227
226
224
223
4,420
4,440
239
238
236
235
233
232
230
229
227
226
224
4,440
4,460
241
239
238
236
235
233
232
230
229
227
226
4,460
4,480
242
240
239
237
236
234
233
231
230
228
227
4,480
4,500
243
242
240
239
237
236
234
233
231
230
228
4,500
4,520
245
243
242
240
239
237
236
234
233
231
230
4,520
4,540
246
245
243
242
240
239
237
236
234
233
231
4,540
4,560
247
246
244
243
241
240
238
237
235
234
232
4,560
4,580
249
247
246
244
243
241
240
238
237
235
234
4,580
4,600
250
249
247
246
244
243
241
240
238
237
235
4,600
4,620
251
250
248
247
245
244
242
241
239
238
237
4,620
4,640
253
251
250
248
247
245
244
242
241
239
238
4,640
4,660
254
253
251
250
248
247
245
244
242
241
239
4,660
4,680
256
254
253
251
250
248
247
245
244
242
241
4,680
4,700
257
255
254
252
251
249
248
246
245
243
242
4,700
4,720
258
257
255
254
252
251
249
248
246
245
243
4,720
4,740
260
258
257
255
254
252
251
249
248
246
245
4,740
4,760
261
259
258
256
255
254
252
251
249
248
246
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-29
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
4,760
4,780
262
261
259
258
256
255
253
252
250
249
247
4,780
4,800
264
262
261
259
258
256
255
253
252
250
249
4,800
4,820
265
264
262
261
259
258
256
255
253
252
250
4,820
4,840
266
265
263
262
260
259
257
256
254
253
251
4,840
4,860
268
266
265
263
262
260
259
257
256
254
253
4,860
4,880
269
268
266
265
263
262
260
259
257
256
254
4,880
4,900
271
269
268
266
265
263
262
260
259
257
256
4,900
4,920
272
270
269
267
266
264
263
261
260
258
257
4,920
4,940
273
272
270
269
267
266
264
263
261
260
258
4,940
4,960
275
273
272
270
269
267
266
264
263
261
260
4,960
4,980
276
275
273
271
270
268
267
265
264
262
261
4,980
5,000
278
276
274
273
271
270
268
267
265
264
262
5,000
5,020
279
277
276
274
273
271
270
268
267
265
264
5,020
5,040
280
279
277
276
274
273
271
270
268
267
265
5,040
5,060
282
280
279
277
276
274
272
271
269
268
266
5,060
5,080
283
282
280
279
277
275
274
272
271
269
268
5,080
5,100
285
283
282
280
278
277
275
274
272
271
269
5,100
5,120
286
285
283
281
280
278
277
275
274
272
271
5,120
5,140
288
286
284
283
281
280
278
277
275
273
272
5,140
5,160
289
288
286
284
283
281
280
278
276
275
273
5,160
5,180
291
289
287
286
284
283
281
279
278
276
275
5,180
5,200
292
290
289
287
286
284
282
281
279
278
276
5,200
5,220
293
292
290
289
287
286
284
282
281
279
278
5,220
5,240
295
293
292
290
289
287
285
284
282
281
279
5,240
5,260
296
295
293
292
290
288
287
285
284
282
280
5,260
5,280
298
296
295
293
291
290
288
287
285
283
282
5,280
5,300
299
298
296
294
293
291
290
288
287
285
283
5,300
5,320
301
299
297
296
294
293
291
290
288
286
285
5,320
5,340
302
300
299
297
296
294
293
291
289
288
286
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-30
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
5,340
5,360
304
302
300
299
297
296
294
292
291
289
288
5,360
5,380
305
303
302
300
299
297
295
294
292
291
289
5,380
5,400
306
305
303
302
300
298
297
295
294
292
291
5,400
5,420
308
306
305
303
301
300
298
297
295
294
292
5,420
5,440
309
308
306
305
303
301
300
298
297
295
293
5,440
5,460
311
309
308
306
304
303
301
300
298
296
295
5,460
5,480
312
311
309
307
306
304
303
301
299
298
296
5,480
5,500
314
312
310
309
307
306
304
302
301
299
298
5,500
5,520
315
313
312
310
309
307
306
304
302
301
299
5,520
5,540
316
315
313
312
310
309
307
305
304
302
301
5,540
5,560
318
316
315
313
312
310
308
307
305
304
302
5,560
5,580
319
318
316
315
313
311
310
308
307
305
304
5,580
5,600
321
319
318
316
314
313
311
310
308
307
305
5,600
5,620
322
321
319
317
316
314
313
311
310
308
306
5,620
5,640
324
322
320
319
317
316
314
313
311
309
308
5,640
5,660
325
324
322
320
319
317
316
314
312
311
309
5,660
5,680
327
325
323
322
320
319
317
315
314
312
311
5,680
5,700
328
326
325
323
322
320
318
317
315
314
312
5,700
5,720
329
328
326
325
323
322
320
318
317
315
314
5,720
5,740
331
329
328
326
325
323
321
320
318
317
315
5,740
5,760
332
331
329
328
326
324
323
321
320
318
316
5,760
5,780
334
332
331
329
327
326
324
323
321
319
318
5,780
5,800
335
334
332
330
329
327
326
324
323
321
319
5,800
5,820
337
335
333
332
330
329
327
326
324
322
321
5,820
5,840
338
336
335
333
332
330
329
327
325
324
322
5,840
5,860
340
338
336
335
333
332
330
328
327
325
324
5,860
5,880
341
339
338
336
335
333
331
330
328
327
325
5,880
5,900
342
341
339
338
336
334
333
331
330
328
327
5,900
5,920
344
342
341
339
337
336
334
333
331
330
328
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-31
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
5,920
5,940
345
344
342
341
339
337
336
334
333
331
329
5,940
5,960
347
345
344
342
340
339
337
336
334
332
331
5,960
5,980
348
347
345
343
342
340
339
337
335
334
332
5,980
6,000
350
348
346
345
343
342
340
338
337
335
334
6,000
6,020
351
349
348
346
345
343
342
340
338
337
335
6,020
6,040
352
351
349
348
346
345
343
341
340
338
337
6,040
6,060
354
352
351
349
348
346
344
343
341
340
338
6,060
6,080
355
354
352
351
349
347
346
344
343
341
340
6,080
6,100
357
355
354
352
350
349
347
346
344
343
341
6,100
6,120
358
357
355
353
352
350
349
347
346
344
342
6,120
6,140
360
358
356
355
353
352
350
349
347
345
344
6,140
6,160
361
360
358
356
355
353
352
350
348
347
345
6,160
6,180
363
361
359
358
356
355
353
351
350
348
347
6,180
6,200
364
362
361
359
358
356
354
353
351
350
348
6,200
6,220
365
364
362
361
359
358
356
354
353
351
350
6,220
6,240
367
365
364
362
361
359
357
356
354
353
351
6,240
6,260
368
367
365
364
362
360
359
357
356
354
352
6,260
6,280
370
368
367
365
363
362
360
359
357
355
354
6,280
6,300
371
370
368
366
365
363
362
360
359
357
355
6,300
6,320
373
371
369
368
366
365
363
362
360
358
357
6,320
6,340
374
372
371
369
368
366
365
363
361
360
358
6,340
6,360
376
374
372
371
369
368
366
364
363
361
360
6,360
6,380
377
375
374
372
371
369
367
366
364
363
361
6,380
6,400
378
377
375
374
372
370
369
367
366
364
363
6,400
6,420
380
378
377
375
373
372
370
369
367
366
364
6,420
6,440
381
380
378
377
375
373
372
370
369
367
365
6,440
6,460
383
381
380
378
376
375
373
372
370
368
367
6,460
6,480
384
383
381
379
378
376
375
373
371
370
368
6,480
6,500
386
384
382
381
379
378
376
374
373
371
370
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-32
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
6,500
6,520
387
385
384
382
381
379
378
376
374
373
371
6,520
6,540
388
387
385
384
382
381
379
377
376
374
373
6,540
6,560
390
388
387
385
384
382
380
379
377
376
374
6,560
6,580
391
390
388
387
385
383
382
380
379
377
376
6,580
6,600
393
391
390
388
386
385
383
382
380
379
377
6,600
6,620
394
393
391
389
388
386
385
383
382
380
378
6,620
6,640
396
394
392
391
389
388
386
385
383
381
380
6,640
6,660
397
396
394
392
391
389
388
386
384
383
381
6,660
6,680
399
397
395
394
392
391
389
387
386
384
383
6,680
6,700
400
398
397
395
394
392
390
389
387
386
384
6,700
6,720
401
400
398
397
395
394
392
390
389
387
386
6,720
6,740
403
401
400
398
397
395
393
392
390
389
387
6,740
6,760
404
403
401
400
398
396
395
393
392
390
388
6,760
6,780
406
404
403
401
399
398
396
395
393
391
390
6,780
6,800
407
406
404
402
401
399
398
396
395
393
391
6,800
6,820
409
407
405
404
402
401
399
398
396
394
393
6,820
6,840
410
408
407
405
404
402
401
399
397
396
394
6,840
6,860
412
410
408
407
405
404
402
400
399
397
396
6,860
6,880
413
411
410
408
407
405
403
402
400
399
397
6,880
6,900
415
413
411
410
408
406
405
403
402
400
399
6,900
6,920
416
414
413
411
409
408
406
405
403
402
400
6,920
6,940
418
416
414
413
411
409
408
406
405
403
401
6,940
6,960
419
417
416
414
412
411
409
408
406
404
403
6,960
6,980
421
419
417
416
414
412
411
409
407
406
404
6,980
7,000
422
421
419
417
415
414
412
410
409
407
406
7,000
7,020
424
422
420
419
417
415
414
412
410
409
407
7,020
7,040
425
424
422
420
419
417
415
414
412
410
409
7,040
7,060
427
425
423
422
420
418
417
415
413
412
410
7,060
7,080
428
427
425
423
422
420
418
417
415
413
412
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-33
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
7,080
7,100
430
428
426
425
423
421
420
418
416
415
413
7,100
7,120
431
430
428
426
425
423
421
420
418
416
415
7,120
7,140
433
431
429
428
426
424
423
421
419
418
416
7,140
7,160
434
433
431
429
428
426
424
423
421
419
418
7,160
7,180
436
434
433
431
429
427
426
424
422
421
419
7,180
7,200
437
436
434
432
431
429
427
426
424
422
421
7,200
7,220
439
437
436
434
432
431
429
427
426
424
422
7,220
7,240
440
439
437
435
434
432
430
429
427
425
424
7,240
7,260
442
440
439
437
435
434
432
430
429
427
425
7,260
7,280
443
442
440
438
437
435
433
432
430
428
427
7,280
7,300
445
443
442
440
438
437
435
433
432
430
428
7,300
7,320
446
445
443
441
440
438
436
435
433
431
430
7,320
7,340
448
446
445
443
441
440
438
436
435
433
431
7,340
7,360
450
448
446
445
443
441
440
438
436
434
433
7,360
7,380
451
449
448
446
444
443
441
439
438
436
434
7,380
7,400
453
451
449
448
446
444
443
441
439
438
436
7,400
7,420
454
452
451
449
447
446
444
442
441
439
437
7,420
7,440
456
454
452
451
449
447
446
444
442
441
439
7,440
7,460
457
455
454
452
450
449
447
445
444
442
440
7,460
7,480
459
457
455
454
452
450
449
447
445
444
442
7,480
7,500
460
459
457
455
453
452
450
448
447
445
443
7,500
7,520
462
460
458
457
455
453
452
450
448
447
445
7,520
7,540
463
462
460
458
457
455
453
452
450
448
446
7,540
7,560
465
463
461
460
458
456
455
453
451
450
448
7,560
7,580
466
465
463
461
460
458
456
455
453
451
450
7,580
7,600
468
466
464
463
461
459
458
456
454
453
451
7,600
7,620
469
468
466
464
463
461
459
458
456
454
453
7,620
7,640
471
469
467
466
464
462
461
459
457
456
454
7,640
7,660
472
471
469
467
466
464
462
461
459
457
456
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-34
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
7,660
7,680
474
472
471
469
467
465
464
462
460
459
457
7,680
7,700
475
474
472
470
469
467
465
464
462
460
459
7,700
7,720
477
475
474
472
470
469
467
465
464
462
460
7,720
7,740
478
477
475
473
472
470
468
467
465
463
462
7,740
7,760
480
478
477
475
473
472
470
468
467
465
463
7,760
7,780
481
480
478
476
475
473
471
470
468
466
465
7,780
7,800
483
481
480
478
476
475
473
471
470
468
466
7,800
7,820
484
483
481
479
478
476
474
473
471
469
468
7,820
7,840
486
484
483
481
479
478
476
474
473
471
469
7,840
7,860
488
486
484
483
481
479
478
476
474
472
471
7,860
7,880
489
487
486
484
482
481
479
477
476
474
472
7,880
7,900
491
489
487
486
484
482
481
479
477
476
474
7,900
7,920
492
490
489
487
485
484
482
480
479
477
475
7,920
7,940
494
492
490
489
487
485
484
482
480
479
477
7,940
7,960
495
493
492
490
488
487
485
483
482
480
478
7,960
7,980
497
495
493
492
490
488
487
485
483
482
480
7,980
8,000
498
497
495
493
491
490
488
486
485
483
481
8,000
8,020
500
498
496
495
493
491
490
488
486
485
483
8,020
8,040
501
500
498
496
495
493
491
490
488
486
484
8,040
8,060
503
501
499
498
496
494
493
491
489
488
486
8,060
8,080
504
503
501
499
498
496
494
493
491
489
488
8,080
8,100
506
504
502
501
499
497
496
494
492
491
489
8,100
8,120
507
506
504
502
501
499
497
496
494
492
491
8,120
8,140
509
507
505
504
502
500
499
497
495
494
492
8,140
8,160
510
509
507
505
504
502
500
499
497
495
494
8,160
8,180
512
510
509
507
505
503
502
500
498
497
495
8,180
8,200
513
512
510
508
507
505
503
502
500
498
497
8,200
8,220
515
513
512
510
508
507
505
503
502
500
498
8,220
8,240
516
515
513
511
510
508
506
505
503
501
500
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-35
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
8,240
8,260
518
516
515
513
511
510
508
506
505
503
501
8,260
8,280
519
518
516
514
513
511
509
508
506
504
503
8,280
8,300
521
519
518
516
514
513
511
509
508
506
504
8,300
8,320
522
521
519
517
516
514
512
511
509
507
506
8,320
8,340
524
522
521
519
517
516
514
512
511
509
507
8,340
8,360
526
524
522
521
519
517
516
514
512
510
509
8,360
8,380
527
525
524
522
520
519
517
515
514
512
510
8,380
8,400
529
527
525
524
522
520
519
517
515
514
512
8,400
8,420
530
528
527
525
523
522
520
518
517
515
513
8,420
8,440
532
530
528
527
525
523
522
520
518
517
515
8,440
8,460
533
531
530
528
526
525
523
521
520
518
516
8,460
8,480
535
533
531
530
528
526
525
523
521
520
518
8,480
8,500
536
535
533
531
529
528
526
524
523
521
519
8,500
8,520
538
536
534
533
531
529
528
526
524
523
521
8,520
8,540
539
538
536
534
533
531
529
528
526
524
522
8,540
8,560
541
539
537
536
534
532
531
529
527
526
524
8,560
8,580
542
541
539
537
536
534
532
531
529
527
526
8,580
8,600
544
542
540
539
537
535
534
532
530
529
527
8,600
8,620
545
544
542
540
539
537
535
534
532
530
529
8,620
8,640
547
545
543
542
540
538
537
535
533
532
530
8,640
8,660
548
547
545
543
542
540
538
537
535
533
532
8,660
8,680
550
548
547
545
543
541
540
538
536
535
533
8,680
8,700
551
550
548
546
545
543
541
540
538
536
535
8,700
8,720
553
551
550
548
546
545
543
541
540
538
536
8,720
8,740
554
553
551
549
548
546
544
543
541
539
538
8,740
8,760
556
554
553
551
549
548
546
544
543
541
539
8,760
8,780
557
556
554
552
551
549
547
546
544
542
541
8,780
8,800
559
557
556
554
552
551
549
547
546
544
542
8,800
8,820
561
559
557
555
554
552
550
549
547
545
544
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-36
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
8,820
8,840
562
560
559
557
555
554
552
550
549
547
545
8,840
8,860
564
562
560
559
557
555
554
552
550
548
547
8,860
8,880
565
564
562
560
558
557
555
553
552
550
548
8,880
8,900
567
565
563
562
560
558
557
555
553
552
550
8,900
8,920
569
567
565
563
562
560
558
556
555
553
551
8,920
8,940
570
568
567
565
563
561
560
558
556
555
553
8,940
8,960
572
570
568
566
565
563
561
560
558
556
554
8,960
8,980
573
572
570
568
566
565
563
561
559
558
556
8,980
9,000
575
573
571
570
568
566
564
563
561
559
557
9,000
9,020
576
575
573
571
569
568
566
564
563
561
559
9,020
9,040
578
576
575
573
571
569
568
566
564
562
561
9,040
9,060
580
578
576
574
573
571
569
567
566
564
562
9,060
9,080
581
579
578
576
574
572
571
569
567
566
564
9,080
9,100
583
581
579
578
576
574
572
571
569
567
565
9,100
9,120
584
583
581
579
577
576
574
572
570
569
567
9,120
9,140
586
584
582
581
579
577
575
574
572
570
569
9,140
9,160
587
586
584
582
581
579
577
575
574
572
570
9,160
9,180
589
587
586
584
582
580
579
577
575
573
572
9,180
9,200
591
589
587
585
584
582
580
578
577
575
573
9,200 & over
591
590
588
586
584
583
581
579
578
576
574
7.9% of excess over $9,200 plus
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-37
0
1
2
3
4
5
6
7
8
9
10
or more
0
260
0
0
0
0
0
0
0
0
0
0
0
260
280
1
0
0
0
0
0
0
0
0
0
0
280
300
1
0
0
0
0
0
0
0
0
0
0
300
320
1
1
0
0
0
0
0
0
0
0
0
320
340
1
1
0
0
0
0
0
0
0
0
0
340
360
2
1
1
0
0
0
0
0
0
0
0
360
380
2
1
1
0
0
0
0
0
0
0
0
380
400
2
2
1
0
0
0
0
0
0
0
0
400
420
3
2
1
1
0
0
0
0
0
0
0
420
440
3
2
2
1
0
0
0
0
0
0
0
440
460
3
3
2
1
1
0
0
0
0
0
0
460
480
3
3
2
2
1
0
0
0
0
0
0
480
500
4
3
2
2
1
1
0
0
0
0
0
500
520
4
3
3
2
2
1
0
0
0
0
0
520
540
4
4
3
2
2
1
1
0
0
0
0
540
560
5
4
3
3
2
1
1
0
0
0
0
560
580
5
4
4
3
2
2
1
1
0
0
0
580
600
5
4
4
3
3
2
1
1
0
0
0
600
620
5
5
4
4
3
2
2
1
0
0
0
620
640
6
5
4
4
3
3
2
1
1
0
0
640
660
6
5
5
4
3
3
2
2
1
0
0
660
680
6
6
5
4
4
3
3
2
1
1
0
680
700
7
6
5
5
4
3
3
2
2
1
0
700
720
7
6
6
5
4
4
3
2
2
1
1
720
740
7
6
6
5
5
4
3
3
2
2
1
740
760
7
7
6
6
5
4
4
3
2
2
1
760
780
8
7
6
6
5
5
4
3
3
2
1
780
800
8
7
7
6
5
5
4
4
3
2
2
800
820
8
8
7
6
6
5
4
4
3
3
2
Biweekly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-38
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
820
840
8
8
7
7
6
5
5
4
4
3
2
840
860
9
8
8
7
6
6
5
4
4
3
3
860
880
9
8
8
7
7
6
5
5
4
3
3
880
900
9
9
8
7
7
6
6
5
4
4
3
900
920
10
9
8
8
7
7
6
5
5
4
3
920
940
10
9
9
8
7
7
6
6
5
4
4
940
960
10
10
9
8
8
7
6
6
5
5
4
960
980
11
10
9
9
8
7
7
6
6
5
4
980
1,000
11
10
9
9
8
8
7
6
6
5
5
1,000
1,020
12
10
10
9
9
8
7
7
6
5
5
1,020
1,040
12
11
10
9
9
8
8
7
6
6
5
1,040
1,060
13
12
10
10
9
8
8
7
7
6
5
1,060
1,080
14
12
11
10
9
9
8
8
7
6
6
1,080
1,100
14
13
12
10
10
9
8
8
7
7
6
1,100
1,120
15
14
12
11
10
9
9
8
7
7
6
1,120
1,140
16
14
13
11
10
10
9
8
8
7
7
1,140
1,160
16
15
13
12
11
10
9
9
8
7
7
1,160
1,180
17
16
14
13
11
10
10
9
8
8
7
1,180
1,200
19
16
15
13
12
11
10
9
9
8
7
1,200
1,220
20
17
15
14
13
11
10
9
9
8
8
1,220
1,240
21
18
16
15
13
12
10
10
9
9
8
1,240
1,260
22
19
17
15
14
12
11
10
9
9
8
1,260
1,280
23
21
18
16
15
13
12
10
10
9
8
1,280
1,300
24
22
19
17
15
14
12
11
10
9
9
1,300
1,320
25
23
20
18
16
14
13
12
10
10
9
1,320
1,340
26
24
21
19
17
15
14
12
11
10
9
1,340
1,360
27
25
23
20
18
16
14
13
11
10
10
1,360
1,380
28
26
24
21
19
16
15
13
12
11
10
1,380
1,400
30
27
25
22
20
17
16
14
13
11
10
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-39
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
1,400
1,420
31
28
26
23
21
19
16
15
13
12
11
1,420
1,440
32
29
27
25
22
20
17
15
14
13
11
1,440
1,460
33
30
28
26
23
21
18
16
15
13
12
1,460
1,480
34
32
29
27
24
22
19
17
15
14
12
1,480
1,500
35
33
30
28
25
23
21
18
16
15
13
1,500
1,520
36
34
31
29
26
24
22
19
17
15
14
1,520
1,540
37
35
32
30
28
25
23
20
18
16
14
1,540
1,560
38
36
34
31
29
26
24
21
19
17
15
1,560
1,580
39
37
35
32
30
27
25
23
20
18
16
1,580
1,600
41
38
36
33
31
28
26
24
21
19
16
1,600
1,620
42
39
37
34
32
30
27
25
22
20
17
1,620
1,640
43
40
38
36
33
31
28
26
23
21
19
1,640
1,660
44
41
39
37
34
32
29
27
25
22
20
1,660
1,680
46
43
40
38
35
33
30
28
26
23
21
1,680
1,700
47
44
41
39
36
34
32
29
27
24
22
1,700
1,720
48
45
42
40
37
35
33
30
28
25
23
1,720
1,740
49
47
44
41
39
36
34
31
29
26
24
1,740
1,760
51
48
45
42
40
37
35
32
30
28
25
1,760
1,780
52
49
46
43
41
38
36
34
31
29
26
1,780
1,800
53
50
48
45
42
39
37
35
32
30
27
1,800
1,820
54
52
49
46
43
41
38
36
33
31
28
1,820
1,840
56
53
50
47
44
42
39
37
34
32
30
1,840
1,860
57
54
51
49
46
43
40
38
36
33
31
1,860
1,880
58
55
53
50
47
44
41
39
37
34
32
1,880
1,900
60
57
54
51
48
46
43
40
38
35
33
1,900
1,920
61
58
55
52
50
47
44
41
39
36
34
1,920
1,940
62
59
57
54
51
48
45
42
40
37
35
1,940
1,960
63
61
58
55
52
49
47
44
41
39
36
1,960
1,980
65
62
59
56
53
51
48
45
42
40
37
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-40
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
1,980
2,000
66
63
60
58
55
52
49
46
43
41
38
2,000
2,020
67
64
62
59
56
53
50
48
45
42
39
2,020
2,040
69
66
63
60
57
54
52
49
46
43
41
2,040
2,060
70
67
64
61
59
56
53
50
47
44
42
2,060
2,080
71
68
65
63
60
57
54
51
49
46
43
2,080
2,100
72
70
67
64
61
58
55
53
50
47
44
2,100
2,120
74
71
68
65
62
60
57
54
51
48
46
2,120
2,140
75
72
69
66
64
61
58
55
52
50
47
2,140
2,160
77
74
71
68
65
62
59
57
54
51
48
2,160
2,180
78
75
72
69
66
63
61
58
55
52
49
2,180
2,200
79
76
73
70
68
65
62
59
56
53
51
2,200
2,220
81
78
75
72
69
66
63
60
58
55
52
2,220
2,240
82
79
76
73
70
67
64
62
59
56
53
2,240
2,260
83
80
77
74
71
69
66
63
60
57
54
2,260
2,280
85
82
79
76
73
70
67
64
61
59
56
2,280
2,300
86
83
80
77
74
71
68
65
63
60
57
2,300
2,320
87
84
81
78
75
72
70
67
64
61
58
2,320
2,340
89
86
83
80
77
74
71
68
65
62
60
2,340
2,360
90
87
84
81
78
75
72
69
66
64
61
2,360
2,380
91
89
86
83
80
77
74
71
68
65
62
2,380
2,400
93
90
87
84
81
78
75
72
69
66
63
2,400
2,420
94
91
88
85
82
79
76
73
70
68
65
2,420
2,440
96
93
90
87
84
81
78
75
72
69
66
2,440
2,460
97
94
91
88
85
82
79
76
73
70
67
2,460
2,480
98
95
92
89
86
83
80
77
74
71
69
2,480
2,500
100
97
94
91
88
85
82
79
76
73
70
2,500
2,520
101
98
95
92
89
86
83
80
77
74
71
2,520
2,540
102
99
96
93
90
87
84
81
78
75
72
2,540
2,560
104
101
98
95
92
89
86
83
80
77
74
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-41
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
2,560
2,580
105
102
99
96
93
90
87
84
81
78
75
2,580
2,600
106
103
100
97
94
91
89
86
83
80
77
2,600
2,620
108
105
102
99
96
93
90
87
84
81
78
2,620
2,640
109
106
103
100
97
94
91
88
85
82
79
2,640
2,660
111
108
105
102
99
96
93
90
87
84
81
2,660
2,680
112
109
106
103
100
97
94
91
88
85
82
2,680
2,700
113
110
107
104
101
98
95
92
89
86
83
2,700
2,720
115
112
109
106
103
100
97
94
91
88
85
2,720
2,740
116
113
110
107
104
101
98
95
92
89
86
2,740
2,760
117
114
111
108
105
102
99
96
93
90
87
2,760
2,780
119
116
113
110
107
104
101
98
95
92
89
2,780
2,800
120
117
114
111
108
105
102
99
96
93
90
2,800
2,820
121
118
115
112
109
106
103
100
97
94
91
2,820
2,840
123
120
117
114
111
108
105
102
99
96
93
2,840
2,860
124
121
118
115
112
109
106
103
100
97
94
2,860
2,880
125
123
120
117
114
111
108
105
102
99
96
2,880
2,900
127
124
121
118
115
112
109
106
103
100
97
2,900
2,920
128
125
122
119
116
113
110
107
104
101
98
2,920
2,940
130
127
124
121
118
115
112
109
106
103
100
2,940
2,960
131
128
125
122
119
116
113
110
107
104
101
2,960
2,980
132
129
126
123
120
117
114
111
108
105
102
2,980
3,000
134
131
128
125
122
119
116
113
110
107
104
3,000
3,020
135
132
129
126
123
120
117
114
111
108
105
3,020
3,040
136
133
130
127
124
121
118
115
112
109
106
3,040
3,060
138
135
132
129
126
123
120
117
114
111
108
3,060
3,080
139
136
133
130
127
124
121
118
115
112
109
3,080
3,100
140
137
134
131
128
125
123
120
117
114
111
3,100
3,120
142
139
136
133
130
127
124
121
118
115
112
3,120
3,140
143
140
137
134
131
128
125
122
119
116
113
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-42
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
3,140
3,160
145
142
139
136
133
130
127
124
121
118
115
3,160
3,180
146
143
140
137
134
131
128
125
122
119
116
3,180
3,200
147
144
141
138
135
132
129
126
123
120
117
3,200
3,220
149
146
143
140
137
134
131
128
125
122
119
3,220
3,240
150
147
144
141
138
135
132
129
126
123
120
3,240
3,260
151
148
145
142
139
136
133
130
127
124
121
3,260
3,280
153
150
147
144
141
138
135
132
129
126
123
3,280
3,300
154
151
148
145
142
139
136
133
130
127
124
3,300
3,320
155
152
149
146
143
140
137
134
131
128
125
3,320
3,340
157
154
151
148
145
142
139
136
133
130
127
3,340
3,360
158
155
152
149
146
143
140
137
134
131
128
3,360
3,380
159
157
154
151
148
145
142
139
136
133
130
3,380
3,400
161
158
155
152
149
146
143
140
137
134
131
3,400
3,420
162
159
156
153
150
147
144
141
138
135
132
3,420
3,440
164
161
158
155
152
149
146
143
140
137
134
3,440
3,460
165
162
159
156
153
150
147
144
141
138
135
3,460
3,480
166
163
160
157
154
151
148
145
142
139
136
3,480
3,500
168
165
162
159
156
153
150
147
144
141
138
3,500
3,520
169
166
163
160
157
154
151
148
145
142
139
3,520
3,540
170
167
164
161
158
155
152
149
146
143
140
3,540
3,560
172
169
166
163
160
157
154
151
148
145
142
3,560
3,580
173
170
167
164
161
158
155
152
149
146
143
3,580
3,600
174
171
168
165
162
159
157
154
151
148
145
3,600
3,620
176
173
170
167
164
161
158
155
152
149
146
3,620
3,640
177
174
171
168
165
162
159
156
153
150
147
3,640
3,660
179
176
173
170
167
164
161
158
155
152
149
3,660
3,680
180
177
174
171
168
165
162
159
156
153
150
3,680
3,700
181
178
175
172
169
166
163
160
157
154
151
3,700
3,720
183
180
177
174
171
168
165
162
159
156
153
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-43
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
3,720
3,740
184
181
178
175
172
169
166
163
160
157
154
3,740
3,760
185
182
179
176
173
170
167
164
161
158
155
3,760
3,780
187
184
181
178
175
172
169
166
163
160
157
3,780
3,800
188
185
182
179
176
173
170
167
164
161
158
3,800
3,820
189
186
183
180
177
174
171
168
165
162
159
3,820
3,840
191
188
185
182
179
176
173
170
167
164
161
3,840
3,860
192
189
186
183
180
177
174
171
168
165
162
3,860
3,880
193
191
188
185
182
179
176
173
170
167
164
3,880
3,900
195
192
189
186
183
180
177
174
171
168
165
3,900
3,920
196
193
190
187
184
181
178
175
172
169
166
3,920
3,940
198
195
192
189
186
183
180
177
174
171
168
3,940
3,960
199
196
193
190
187
184
181
178
175
172
169
3,960
3,980
200
197
194
191
188
185
182
179
176
173
170
3,980
4,000
202
199
196
193
190
187
184
181
178
175
172
4,000
4,020
203
200
197
194
191
188
185
182
179
176
173
4,020
4,040
204
201
198
195
192
189
186
183
180
177
174
4,040
4,060
206
203
200
197
194
191
188
185
182
179
176
4,060
4,080
207
204
201
198
195
192
189
186
183
180
177
4,080
4,100
208
205
202
199
196
193
191
188
185
182
179
4,100
4,120
210
207
204
201
198
195
192
189
186
183
180
4,120
4,140
211
208
205
202
199
196
193
190
187
184
181
4,140
4,160
213
210
207
204
201
198
195
192
189
186
183
4,160
4,180
214
211
208
205
202
199
196
193
190
187
184
4,180
4,200
215
212
209
206
203
200
197
194
191
188
185
4,200
4,220
217
214
211
208
205
202
199
196
193
190
187
4,220
4,240
218
215
212
209
206
203
200
197
194
191
188
4,240
4,260
219
216
213
210
207
204
201
198
195
192
189
4,260
4,280
221
218
215
212
209
206
203
200
197
194
191
4,280
4,300
222
219
216
213
210
207
204
201
198
195
192
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-44
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
4,300
4,320
223
220
217
214
211
208
205
202
199
196
193
4,320
4,340
225
222
219
216
213
210
207
204
201
198
195
4,340
4,360
226
223
220
217
214
211
208
205
202
199
196
4,360
4,380
227
225
222
219
216
213
210
207
204
201
198
4,380
4,400
229
226
223
220
217
214
211
208
205
202
199
4,400
4,420
230
227
224
221
218
215
212
209
206
203
200
4,420
4,440
232
229
226
223
220
217
214
211
208
205
202
4,440
4,460
233
230
227
224
221
218
215
212
209
206
203
4,460
4,480
234
231
228
225
222
219
216
213
210
207
204
4,480
4,500
236
233
230
227
224
221
218
215
212
209
206
4,500
4,520
237
234
231
228
225
222
219
216
213
210
207
4,520
4,540
238
235
232
229
226
223
220
217
214
211
208
4,540
4,560
240
237
234
231
228
225
222
219
216
213
210
4,560
4,580
241
238
235
232
229
226
223
220
217
214
211
4,580
4,600
242
239
236
233
230
227
225
222
219
216
213
4,600
4,620
244
241
238
235
232
229
226
223
220
217
214
4,620
4,640
245
242
239
236
233
230
227
224
221
218
215
4,640
4,660
247
244
241
238
235
232
229
226
223
220
217
4,660
4,680
248
245
242
239
236
233
230
227
224
221
218
4,680
4,700
249
246
243
240
237
234
231
228
225
222
219
4,700
4,720
251
248
245
242
239
236
233
230
227
224
221
4,720
4,740
252
249
246
243
240
237
234
231
228
225
222
4,740
4,760
253
250
247
244
241
238
235
232
229
226
223
4,760
4,780
255
252
249
246
243
240
237
234
231
228
225
4,780
4,800
256
253
250
247
244
241
238
235
232
229
226
4,800
4,820
257
254
251
248
245
242
239
236
233
230
227
4,820
4,840
259
256
253
250
247
244
241
238
235
232
229
4,840
4,860
260
257
254
251
248
245
242
239
236
233
230
4,860
4,880
261
259
256
253
250
247
244
241
238
235
232
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-45
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
4,880
4,900
263
260
257
254
251
248
245
242
239
236
233
4,900
4,920
264
261
258
255
252
249
246
243
240
237
234
4,920
4,940
266
263
260
257
254
251
248
245
242
239
236
4,940
4,960
267
264
261
258
255
252
249
246
243
240
237
4,960
4,980
268
265
262
259
256
253
250
247
244
241
238
4,980
5,000
270
267
264
261
258
255
252
249
246
243
240
5,000
5,020
271
268
265
262
259
256
253
250
247
244
241
5,020
5,040
272
269
266
263
260
257
254
251
248
245
242
5,040
5,060
274
271
268
265
262
259
256
253
250
247
244
5,060
5,080
275
272
269
266
263
260
257
254
251
248
245
5,080
5,100
277
274
270
267
264
261
259
256
253
250
247
5,100
5,120
278
275
272
269
266
263
260
257
254
251
248
5,120
5,140
280
276
273
270
267
264
261
258
255
252
249
5,140
5,160
281
278
275
272
269
266
263
260
257
254
251
5,160
5,180
282
279
276
273
270
267
264
261
258
255
252
5,180
5,200
284
281
278
274
271
268
265
262
259
256
253
5,200
5,220
285
282
279
276
273
270
267
264
261
258
255
5,220
5,240
287
284
280
277
274
271
268
265
262
259
256
5,240
5,260
288
285
282
279
276
272
269
266
263
260
257
5,260
5,280
290
286
283
280
277
274
271
268
265
262
259
5,280
5,300
291
288
285
282
278
275
272
269
266
263
260
5,300
5,320
293
289
286
283
280
277
274
270
267
264
261
5,320
5,340
294
291
288
284
281
278
275
272
269
266
263
5,340
5,360
295
292
289
286
283
280
276
273
270
267
264
5,360
5,380
297
294
291
287
284
281
278
275
272
269
266
5,380
5,400
298
295
292
289
286
282
279
276
273
270
267
5,400
5,420
300
297
293
290
287
284
281
278
274
271
268
5,420
5,440
301
298
295
292
288
285
282
279
276
273
270
5,440
5,460
303
299
296
293
290
287
284
280
277
274
271
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-46
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
5,460
5,480
304
301
298
295
291
288
285
282
279
276
272
5,480
5,500
305
302
299
296
293
290
286
283
280
277
274
5,500
5,520
307
304
301
297
294
291
288
285
282
278
275
5,520
5,540
308
305
302
299
296
293
289
286
283
280
277
5,540
5,560
310
307
303
300
297
294
291
288
284
281
278
5,560
5,580
311
308
305
302
299
295
292
289
286
283
280
5,580
5,600
313
310
306
303
300
297
294
291
287
284
281
5,600
5,620
314
311
308
305
301
298
295
292
289
286
282
5,620
5,640
316
312
309
306
303
300
297
293
290
287
284
5,640
5,660
317
314
311
308
304
301
298
295
292
288
285
5,660
5,680
318
315
312
309
306
303
299
296
293
290
287
5,680
5,700
320
317
314
310
307
304
301
298
295
291
288
5,700
5,720
321
318
315
312
309
305
302
299
296
293
290
5,720
5,740
323
320
316
313
310
307
304
301
297
294
291
5,740
5,760
324
321
318
315
312
308
305
302
299
296
293
5,760
5,780
326
322
319
316
313
310
307
303
300
297
294
5,780
5,800
327
324
321
318
314
311
308
305
302
299
295
5,800
5,820
329
325
322
319
316
313
310
306
303
300
297
5,820
5,840
330
327
324
320
317
314
311
308
305
301
298
5,840
5,860
331
328
325
322
319
316
312
309
306
303
300
5,860
5,880
333
330
327
323
320
317
314
311
308
304
301
5,880
5,900
334
331
328
325
322
318
315
312
309
306
303
5,900
5,920
336
333
329
326
323
320
317
314
310
307
304
5,920
5,940
337
334
331
328
324
321
318
315
312
309
305
5,940
5,960
339
335
332
329
326
323
320
316
313
310
307
5,960
5,980
340
337
334
331
327
324
321
318
315
312
308
5,980
6,000
341
338
335
332
329
326
322
319
316
313
310
6,000
6,020
343
340
337
333
330
327
324
321
318
314
311
6,020
6,040
344
341
338
335
332
329
325
322
319
316
313
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-47
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
6,040
6,060
346
343
339
336
333
330
327
324
320
317
314
6,060
6,080
347
344
341
338
335
331
328
325
322
319
316
6,080
6,100
349
346
342
339
336
333
330
327
323
320
317
6,100
6,120
350
347
344
341
337
334
331
328
325
322
318
6,120
6,140
352
348
345
342
339
336
333
329
326
323
320
6,140
6,160
353
350
347
344
340
337
334
331
328
324
321
6,160
6,180
354
351
348
345
342
339
335
332
329
326
323
6,180
6,200
356
353
350
346
343
340
337
334
331
327
324
6,200
6,220
357
354
351
348
345
341
338
335
332
329
326
6,220
6,240
359
356
352
349
346
343
340
337
333
330
327
6,240
6,260
360
357
354
351
348
344
341
338
335
332
329
6,260
6,280
362
358
355
352
349
346
343
339
336
333
330
6,280
6,300
363
360
357
354
350
347
344
341
338
335
331
6,300
6,320
365
361
358
355
352
349
346
342
339
336
333
6,320
6,340
366
363
360
356
353
350
347
344
341
337
334
6,340
6,360
367
364
361
358
355
352
348
345
342
339
336
6,360
6,380
369
366
363
359
356
353
350
347
344
340
337
6,380
6,400
370
367
364
361
358
354
351
348
345
342
339
6,400
6,420
372
369
365
362
359
356
353
350
346
343
340
6,420
6,440
373
370
367
364
360
357
354
351
348
345
341
6,440
6,460
375
371
368
365
362
359
356
352
349
346
343
6,460
6,480
376
373
370
367
363
360
357
354
351
348
344
6,480
6,500
377
374
371
368
365
362
358
355
352
349
346
6,500
6,520
379
376
373
369
366
363
360
357
354
350
347
6,520
6,540
380
377
374
371
368
365
361
358
355
352
349
6,540
6,560
382
379
375
372
369
366
363
360
356
353
350
6,560
6,580
383
380
377
374
371
367
364
361
358
355
352
6,580
6,600
385
382
378
375
372
369
366
363
359
356
353
6,600
6,620
386
383
380
377
373
370
367
364
361
358
354
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-48
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
6,620
6,640
388
384
381
378
375
372
369
365
362
359
356
6,640
6,660
389
386
383
380
376
373
370
367
364
360
357
6,660
6,680
390
387
384
381
378
375
371
368
365
362
359
6,680
6,700
392
389
386
382
379
376
373
370
367
363
360
6,700
6,720
393
390
387
384
381
377
374
371
368
365
362
6,720
6,740
395
392
388
385
382
379
376
373
369
366
363
6,740
6,760
396
393
390
387
384
380
377
374
371
368
365
6,760
6,780
398
394
391
388
385
382
379
375
372
369
366
6,780
6,800
399
396
393
390
386
383
380
377
374
371
367
6,800
6,820
401
397
394
391
388
385
382
378
375
372
369
6,820
6,840
402
399
396
392
389
386
383
380
377
373
370
6,840
6,860
403
400
397
394
391
388
384
381
378
375
372
6,860
6,880
405
402
399
395
392
389
386
383
380
376
373
6,880
6,900
406
403
400
397
394
390
387
384
381
378
375
6,900
6,920
408
405
401
398
395
392
389
386
382
379
376
6,920
6,940
409
406
403
400
396
393
390
387
384
381
377
6,940
6,960
411
407
404
401
398
395
392
388
385
382
379
6,960
6,980
412
409
406
403
399
396
393
390
387
384
380
6,980
7,000
414
410
407
404
401
398
394
391
388
385
382
7,000
7,020
415
412
409
405
402
399
396
393
390
386
383
7,020
7,040
417
413
410
407
404
401
397
394
391
388
385
7,040
7,060
418
415
411
408
405
402
399
396
392
389
386
7,060
7,080
420
416
413
410
407
403
400
397
394
391
388
7,080
7,100
421
418
415
411
408
405
402
399
395
392
389
7,100
7,120
423
419
416
413
409
406
403
400
397
394
390
7,120
7,140
424
421
418
414
411
408
405
401
398
395
392
7,140
7,160
426
422
419
416
412
409
406
403
400
396
393
7,160
7,180
427
424
421
417
414
411
407
404
401
398
395
7,180
7,200
429
425
422
419
415
412
409
406
403
399
396
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-49
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
7,200
7,220
430
427
424
420
417
414
410
407
404
401
398
7,220
7,240
432
429
425
422
418
415
412
409
405
402
399
7,240
7,260
433
430
427
423
420
417
413
410
407
404
401
7,260
7,280
435
432
428
425
422
418
415
411
408
405
402
7,280
7,300
436
433
430
426
423
420
416
413
410
407
403
7,300
7,320
438
435
431
428
425
421
418
415
411
408
405
7,320
7,340
439
436
433
429
426
423
419
416
413
409
406
7,340
7,360
441
438
434
431
428
424
421
418
414
411
408
7,360
7,380
443
439
436
432
429
426
422
419
416
412
409
7,380
7,400
444
441
437
434
431
427
424
421
417
414
411
7,400
7,420
446
442
439
436
432
429
425
422
419
415
412
7,420
7,440
447
444
440
437
434
430
427
424
420
417
414
7,440
7,460
449
445
442
439
435
432
429
425
422
418
415
7,460
7,480
450
447
443
440
437
433
430
427
423
420
417
7,480
7,500
452
448
445
442
438
435
432
428
425
422
418
7,500
7,520
453
450
446
443
440
436
433
430
426
423
420
7,520
7,540
455
451
448
445
441
438
435
431
428
425
421
7,540
7,560
456
453
449
446
443
439
436
433
429
426
423
7,560
7,580
458
454
451
448
444
441
438
434
431
428
424
7,580
7,600
459
456
453
449
446
443
439
436
432
429
426
7,600
7,620
461
457
454
451
447
444
441
437
434
431
427
7,620
7,640
462
459
456
452
449
446
442
439
436
432
429
7,640
7,660
464
460
457
454
450
447
444
440
437
434
430
7,660
7,680
465
462
459
455
452
449
445
442
439
435
432
7,680
7,700
467
463
460
457
453
450
447
443
440
437
433
7,700
7,720
468
465
462
458
455
452
448
445
442
438
435
7,720
7,740
470
467
463
460
456
453
450
446
443
440
436
7,740
7,760
471
468
465
461
458
455
451
448
445
441
438
7,760
7,780
473
470
466
463
460
456
453
449
446
443
439
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-50
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
7,780
7,800
474
471
468
464
461
458
454
451
448
444
441
7,800
7,820
476
473
469
466
463
459
456
453
449
446
443
7,820
7,840
477
474
471
467
464
461
457
454
451
447
444
7,840
7,860
479
476
472
469
466
462
459
456
452
449
446
7,860
7,880
481
477
474
470
467
464
460
457
454
450
447
7,880
7,900
482
479
475
472
469
465
462
459
455
452
449
7,900
7,920
484
480
477
474
470
467
463
460
457
453
450
7,920
7,940
485
482
478
475
472
468
465
462
458
455
452
7,940
7,960
487
483
480
477
473
470
467
463
460
456
453
7,960
7,980
488
485
481
478
475
471
468
465
461
458
455
7,980
8,000
490
486
483
480
476
473
470
466
463
460
456
8,000
8,020
491
488
484
481
478
474
471
468
464
461
458
8,020
8,040
493
489
486
483
479
476
473
469
466
463
459
8,040
8,060
494
491
487
484
481
477
474
471
467
464
461
8,060
8,080
496
492
489
486
482
479
476
472
469
466
462
8,080
8,100
497
494
491
487
484
481
477
474
470
467
464
8,100
8,120
499
495
492
489
485
482
479
475
472
469
465
8,120
8,140
500
497
494
490
487
484
480
477
474
470
467
8,140
8,160
502
498
495
492
488
485
482
478
475
472
468
8,160
8,180
503
500
497
493
490
487
483
480
477
473
470
8,180
8,200
505
501
498
495
491
488
485
481
478
475
471
8,200
8,220
506
503
500
496
493
490
486
483
480
476
473
8,220
8,240
508
505
501
498
494
491
488
484
481
478
474
8,240
8,260
509
506
503
499
496
493
489
486
483
479
476
8,260
8,280
511
508
504
501
498
494
491
487
484
481
477
8,280
8,300
512
509
506
502
499
496
492
489
486
482
479
8,300
8,320
514
511
507
504
501
497
494
491
487
484
481
8,320
8,340
515
512
509
505
502
499
495
492
489
485
482
8,340
8,360
517
514
510
507
504
500
497
494
490
487
484
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-51
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
8,360
8,380
519
515
512
508
505
502
498
495
492
488
485
8,380
8,400
520
517
513
510
507
503
500
497
493
490
487
8,400
8,420
522
518
515
512
508
505
501
498
495
491
488
8,420
8,440
523
520
516
513
510
506
503
500
496
493
490
8,440
8,460
525
521
518
515
511
508
505
501
498
494
491
8,460
8,480
526
523
519
516
513
509
506
503
499
496
493
8,480
8,500
528
524
521
518
514
511
508
504
501
498
494
8,500
8,520
529
526
522
519
516
512
509
506
502
499
496
8,520
8,540
531
527
524
521
517
514
511
507
504
501
497
8,540
8,560
532
529
525
522
519
515
512
509
505
502
499
8,560
8,580
534
530
527
524
520
517
514
510
507
504
500
8,580
8,600
535
532
529
525
522
519
515
512
508
505
502
8,600
8,620
537
533
530
527
523
520
517
513
510
507
503
8,620
8,640
538
535
532
528
525
522
518
515
512
508
505
8,640
8,660
540
536
533
530
526
523
520
516
513
510
506
8,660
8,680
541
538
535
531
528
525
521
518
515
511
508
8,680
8,700
543
539
536
533
529
526
523
519
516
513
509
8,700
8,720
544
541
538
534
531
528
524
521
518
514
511
8,720
8,740
546
543
539
536
532
529
526
522
519
516
512
8,740
8,760
547
544
541
537
534
531
527
524
521
517
514
8,760
8,780
549
546
542
539
536
532
529
525
522
519
515
8,780
8,800
550
547
544
540
537
534
530
527
524
520
517
8,800
8,820
552
549
545
542
539
535
532
529
525
522
519
8,820
8,840
553
550
547
543
540
537
533
530
527
523
520
8,840
8,860
555
552
548
545
542
538
535
532
528
525
522
8,860
8,880
557
553
550
546
543
540
536
533
530
526
523
8,880
8,900
558
555
551
548
545
541
538
535
531
528
525
8,900
8,920
560
556
553
550
546
543
539
536
533
529
526
8,920
8,940
561
558
554
551
548
544
541
538
534
531
528
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-52
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
8,940
8,960
563
559
556
553
549
546
543
539
536
532
529
8,960
8,980
564
561
557
554
551
547
544
541
537
534
531
8,980
9,000
566
562
559
556
552
549
546
542
539
536
532
9,000
9,020
568
564
561
557
554
550
547
544
540
537
534
9,020
9,040
569
566
562
559
555
552
549
545
542
539
535
9,040
9,060
571
567
564
560
557
553
550
547
543
540
537
9,060
9,080
572
569
565
562
558
555
552
548
545
542
538
9,080
9,100
574
570
567
563
560
557
553
550
546
543
540
9,100
9,120
575
572
568
565
562
558
555
551
548
545
541
9,120
9,140
577
574
570
567
563
560
556
553
550
546
543
9,140
9,160
579
575
572
568
565
561
558
554
551
548
544
9,160
9,180
580
577
573
570
566
563
559
556
553
549
546
9,180
9,200
582
578
575
571
568
564
561
557
554
551
547
9,200
9,220
583
580
576
573
569
566
562
559
556
552
549
9,220
9,240
585
581
578
574
571
568
564
561
557
554
550
9,240
9,260
586
583
580
576
573
569
566
562
559
555
552
9,260
9,280
588
585
581
578
574
571
567
564
560
557
553
9,280
9,300
590
586
583
579
576
572
569
565
562
558
555
9,300
9,320
591
588
584
581
577
574
570
567
563
560
557
9,320
9,340
593
589
586
582
579
575
572
568
565
562
558
9,340
9,360
594
591
587
584
580
577
574
570
567
563
560
9,360
9,380
596
593
589
586
582
579
575
572
568
565
561
9,380
9,400
598
594
591
587
584
580
577
573
570
566
563
9,400
9,420
599
596
592
589
585
582
578
575
571
568
564
9,420
9,440
601
597
594
590
587
583
580
576
573
569
566
9,440
9,460
602
599
595
592
588
585
581
578
574
571
568
9,460
9,480
604
600
597
593
590
586
583
580
576
573
569
9,480
9,500
605
602
599
595
592
588
585
581
578
574
571
9,500
9,520
607
604
600
597
593
590
586
583
579
576
572
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-53
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
9,520
9,540
609
605
602
598
595
591
588
584
581
577
574
9,540
9,560
610
607
603
600
596
593
589
586
582
579
575
9,560
9,580
612
608
605
601
598
594
591
587
584
580
577
9,580
9,600
613
610
606
603
599
596
593
589
586
582
579
9,600
9,620
615
611
608
605
601
598
594
591
587
584
580
9,620
9,640
617
613
610
606
603
599
596
592
589
585
582
9,640
9,660
618
615
611
608
604
601
597
594
590
587
583
9,660
9,680
620
616
613
609
606
602
599
595
592
588
585
9,680
9,700
621
618
614
611
607
604
600
597
593
590
586
9,700
9,720
623
619
616
612
609
605
602
599
595
592
588
9,720
9,740
624
621
617
614
611
607
604
600
597
593
590
9,740
9,760
626
623
619
616
612
609
605
602
598
595
591
9,760
9,780
628
624
621
617
614
610
607
603
600
596
593
9,780
9,800
629
626
622
619
615
612
608
605
601
598
594
9,800
9,820
631
627
624
620
617
613
610
606
603
599
596
9,820
9,840
632
629
625
622
618
615
611
608
605
601
598
9,840
9,860
634
630
627
623
620
617
613
610
606
603
599
9,860
9,880
635
632
629
625
622
618
615
611
608
604
601
9,880
9,900
637
634
630
627
623
620
616
613
609
606
602
9,900
9,920
639
635
632
628
625
621
618
614
611
607
604
9,920
9,940
640
637
633
630
626
623
619
616
612
609
605
9,940
9,960
642
638
635
631
628
624
621
617
614
611
607
9,960
9,980
643
640
636
633
629
626
623
619
616
612
609
9,980
10,000
645
641
638
635
631
628
624
621
617
614
610
10,000 & over
646
642
639
635
632
628
625
621
618
614
611
7.9% of excess over $10,000 plus
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-54
0
1
2
3
4
5
6
7
8
9
10
or more
0
260
0
0
0
0
0
0
0
0
0
0
0
260
280
1
0
0
0
0
0
0
0
0
0
0
280
300
1
0
0
0
0
0
0
0
0
0
0
300
320
1
1
0
0
0
0
0
0
0
0
0
320
340
1
1
0
0
0
0
0
0
0
0
0
340
360
2
1
1
0
0
0
0
0
0
0
0
360
380
2
1
1
0
0
0
0
0
0
0
0
380
400
2
2
1
0
0
0
0
0
0
0
0
400
420
3
2
1
1
0
0
0
0
0
0
0
420
440
3
2
2
1
0
0
0
0
0
0
0
440
460
3
3
2
1
1
0
0
0
0
0
0
460
480
3
3
2
2
1
0
0
0
0
0
0
480
500
4
3
2
2
1
1
0
0
0
0
0
500
520
4
3
3
2
2
1
0
0
0
0
0
520
540
4
4
3
2
2
1
1
0
0
0
0
540
560
5
4
3
3
2
1
1
0
0
0
0
560
580
5
4
4
3
2
2
1
1
0
0
0
580
600
5
4
4
3
3
2
1
1
0
0
0
600
620
5
5
4
4
3
2
2
1
0
0
0
620
640
6
5
4
4
3
3
2
1
1
0
0
640
660
6
5
5
4
3
3
2
2
1
0
0
660
680
6
6
5
4
4
3
3
2
1
1
0
680
700
7
6
5
5
4
3
3
2
2
1
0
700
720
7
6
6
5
4
4
3
2
2
1
1
720
740
7
6
6
5
5
4
3
3
2
2
1
740
760
7
7
6
6
5
4
4
3
2
2
1
760
780
8
7
6
6
5
5
4
3
3
2
1
780
800
8
7
7
6
5
5
4
4
3
2
2
800
820
8
8
7
6
6
5
4
4
3
3
2
Biweekly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-55
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
820
840
8
8
7
7
6
5
5
4
4
3
2
840
860
9
8
8
7
6
6
5
4
4
3
3
860
880
9
8
8
7
7
6
5
5
4
3
3
880
900
9
9
8
7
7
6
6
5
4
4
3
900
920
10
9
8
8
7
7
6
5
5
4
3
920
940
10
9
9
8
7
7
6
6
5
4
4
940
960
10
10
9
8
8
7
6
6
5
5
4
960
980
10
10
9
9
8
7
7
6
6
5
4
980
1,000
11
10
9
9
8
8
7
6
6
5
5
1,000
1,020
11
10
10
9
9
8
7
7
6
5
5
1,020
1,040
11
11
10
9
9
8
8
7
6
6
5
1,040
1,060
12
11
10
10
9
8
8
7
7
6
5
1,060
1,080
12
11
11
10
9
9
8
8
7
6
6
1,080
1,100
12
11
11
10
10
9
8
8
7
7
6
1,100
1,120
12
12
11
11
10
9
9
8
7
7
6
1,120
1,140
13
12
11
11
10
10
9
8
8
7
7
1,140
1,160
13
12
12
11
10
10
9
9
8
7
7
1,160
1,180
13
13
12
11
11
10
10
9
8
8
7
1,180
1,200
14
13
12
12
11
10
10
9
9
8
7
1,200
1,220
14
13
13
12
11
11
10
9
9
8
8
1,220
1,240
14
13
13
12
12
11
10
10
9
9
8
1,240
1,260
14
14
13
13
12
11
11
10
9
9
8
1,260
1,280
15
14
13
13
12
12
11
10
10
9
8
1,280
1,300
15
14
14
13
12
12
11
11
10
9
9
1,300
1,320
15
15
14
13
13
12
11
11
10
10
9
1,320
1,340
15
15
14
14
13
12
12
11
11
10
9
1,340
1,360
16
15
15
14
13
13
12
11
11
10
10
1,360
1,380
16
15
15
14
14
13
12
12
11
10
10
1,380
1,400
16
16
15
14
14
13
13
12
11
11
10
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-56
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
1,400
1,420
17
16
15
15
14
14
13
12
12
11
10
1,420
1,440
17
16
16
15
14
14
13
13
12
11
11
1,440
1,460
17
17
16
15
15
14
13
13
12
12
11
1,460
1,480
17
17
16
16
15
14
14
13
13
12
11
1,480
1,500
18
17
16
16
15
15
14
13
13
12
12
1,500
1,520
18
17
17
16
16
15
14
14
13
12
12
1,520
1,540
18
18
17
16
16
15
15
14
13
13
12
1,540
1,560
19
18
17
17
16
15
15
14
14
13
12
1,560
1,580
19
18
18
17
16
16
15
15
14
13
13
1,580
1,600
19
18
18
17
17
16
15
15
14
14
13
1,600
1,620
19
19
18
18
17
16
16
15
14
14
13
1,620
1,640
20
19
18
18
17
17
16
15
15
14
14
1,640
1,660
20
19
19
18
17
17
16
16
15
14
14
1,660
1,680
20
20
19
18
18
17
17
16
15
15
14
1,680
1,700
21
20
19
19
18
17
17
16
16
15
14
1,700
1,720
21
20
20
19
18
18
17
16
16
15
15
1,720
1,740
22
20
20
19
19
18
17
17
16
16
15
1,740
1,760
22
21
20
20
19
18
18
17
16
16
15
1,760
1,780
23
21
20
20
19
19
18
17
17
16
15
1,780
1,800
23
22
21
20
19
19
18
18
17
16
16
1,800
1,820
24
23
21
20
20
19
18
18
17
17
16
1,820
1,840
25
23
22
21
20
19
19
18
18
17
16
1,840
1,860
25
24
23
21
20
20
19
18
18
17
17
1,860
1,880
26
25
23
22
21
20
19
19
18
17
17
1,880
1,900
27
25
24
22
21
20
20
19
18
18
17
1,900
1,920
27
26
25
23
22
21
20
19
19
18
17
1,920
1,940
28
27
25
24
22
21
20
20
19
18
18
1,940
1,960
29
27
26
24
23
22
20
20
19
19
18
1,960
1,980
29
28
26
25
24
22
21
20
20
19
18
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-57
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
1,980
2,000
30
28
27
26
24
23
21
20
20
19
19
2,000
2,020
31
29
28
26
25
23
22
21
20
19
19
2,020
2,040
31
30
28
27
26
24
23
21
20
20
19
2,040
2,060
32
30
29
28
26
25
23
22
21
20
19
2,060
2,080
32
31
30
28
27
25
24
23
21
20
20
2,080
2,100
34
32
30
29
27
26
25
23
22
21
20
2,100
2,120
35
32
31
30
28
27
25
24
22
21
20
2,120
2,140
36
33
32
30
29
27
26
25
23
22
21
2,140
2,160
37
34
32
31
29
28
27
25
24
22
21
2,160
2,180
38
36
33
31
30
29
27
26
24
23
22
2,180
2,200
39
37
34
32
31
29
28
26
25
24
22
2,200
2,220
40
38
35
33
31
30
28
27
26
24
23
2,220
2,240
41
39
36
34
32
31
29
28
26
25
23
2,240
2,260
42
40
37
35
33
31
30
28
27
26
24
2,260
2,280
43
41
39
36
34
32
30
29
28
26
25
2,280
2,300
45
42
40
37
35
32
31
30
28
27
25
2,300
2,320
46
43
41
38
36
34
32
30
29
27
26
2,320
2,340
47
44
42
39
37
35
32
31
30
28
27
2,340
2,360
48
45
43
41
38
36
33
32
30
29
27
2,360
2,380
49
47
44
42
39
37
34
32
31
29
28
2,380
2,400
50
48
45
43
40
38
36
33
31
30
29
2,400
2,420
51
49
46
44
41
39
37
34
32
31
29
2,420
2,440
52
50
47
45
43
40
38
35
33
31
30
2,440
2,460
53
51
48
46
44
41
39
36
34
32
31
2,460
2,480
54
52
50
47
45
42
40
37
35
33
31
2,480
2,500
56
53
51
48
46
43
41
39
36
34
32
2,500
2,520
57
54
52
49
47
45
42
40
37
35
32
2,520
2,540
58
55
53
50
48
46
43
41
38
36
34
2,540
2,560
59
56
54
52
49
47
44
42
39
37
35
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-58
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
2,560
2,580
60
58
55
53
50
48
45
43
41
38
36
2,580
2,600
61
59
56
54
51
49
47
44
42
39
37
2,600
2,620
62
60
57
55
52
50
48
45
43
40
38
2,620
2,640
63
61
58
56
54
51
49
46
44
41
39
2,640
2,660
64
62
59
57
55
52
50
47
45
43
40
2,660
2,680
65
63
61
58
56
53
51
48
46
44
41
2,680
2,700
67
64
62
59
57
54
52
50
47
45
42
2,700
2,720
68
65
63
60
58
56
53
51
48
46
43
2,720
2,740
69
66
64
61
59
57
54
52
49
47
45
2,740
2,760
70
67
65
63
60
58
55
53
50
48
46
2,760
2,780
71
69
66
64
61
59
56
54
52
49
47
2,780
2,800
72
70
67
65
62
60
58
55
53
50
48
2,800
2,820
73
71
68
66
63
61
59
56
54
51
49
2,820
2,840
74
72
69
67
65
62
60
57
55
52
50
2,840
2,860
75
73
70
68
66
63
61
58
56
54
51
2,860
2,880
76
74
72
69
67
64
62
59
57
55
52
2,880
2,900
78
75
73
70
68
65
63
61
58
56
53
2,900
2,920
79
76
74
71
69
67
64
62
59
57
54
2,920
2,940
80
77
75
72
70
68
65
63
60
58
56
2,940
2,960
81
78
76
74
71
69
66
64
61
59
57
2,960
2,980
82
80
77
75
72
70
67
65
63
60
58
2,980
3,000
83
81
78
76
73
71
69
66
64
61
59
3,000
3,020
84
82
79
77
74
72
70
67
65
62
60
3,020
3,040
86
83
80
78
76
73
71
68
66
63
61
3,040
3,060
87
84
81
79
77
74
72
69
67
65
62
3,060
3,080
88
85
83
80
78
75
73
70
68
66
63
3,080
3,100
89
87
84
81
79
76
74
72
69
67
64
3,100
3,120
91
88
85
82
80
78
75
73
70
68
65
3,120
3,140
92
89
86
84
81
79
76
74
71
69
67
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-59
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
3,140
3,160
93
90
88
85
82
80
77
75
72
70
68
3,160
3,180
95
92
89
86
83
81
78
76
74
71
69
3,180
3,200
96
93
90
87
85
82
80
77
75
72
70
3,200
3,220
97
94
91
89
86
83
81
78
76
73
71
3,220
3,240
98
96
93
90
87
84
82
79
77
74
72
3,240
3,260
100
97
94
91
88
86
83
80
78
76
73
3,260
3,280
101
98
95
92
90
87
84
81
79
77
74
3,280
3,300
102
99
97
94
91
88
85
83
80
78
75
3,300
3,320
103
101
98
95
92
89
87
84
81
79
76
3,320
3,340
105
102
99
96
94
91
88
85
82
80
78
3,340
3,360
106
103
100
98
95
92
89
86
84
81
79
3,360
3,380
107
105
102
99
96
93
90
88
85
82
80
3,380
3,400
109
106
103
100
97
95
92
89
86
83
81
3,400
3,420
110
107
104
101
99
96
93
90
87
85
82
3,420
3,440
111
108
106
103
100
97
94
91
89
86
83
3,440
3,460
112
110
107
104
101
98
96
93
90
87
84
3,460
3,480
114
111
108
105
102
100
97
94
91
88
86
3,480
3,500
115
112
109
107
104
101
98
95
92
90
87
3,500
3,520
116
113
111
108
105
102
99
97
94
91
88
3,520
3,540
118
115
112
109
106
103
101
98
95
92
89
3,540
3,560
119
116
113
110
108
105
102
99
96
94
91
3,560
3,580
120
117
114
112
109
106
103
100
98
95
92
3,580
3,600
121
119
116
113
110
107
105
102
99
96
93
3,600
3,620
123
120
117
114
111
109
106
103
100
97
95
3,620
3,640
124
121
118
116
113
110
107
104
101
99
96
3,640
3,660
125
122
120
117
114
111
108
106
103
100
97
3,660
3,680
127
124
121
118
115
112
110
107
104
101
98
3,680
3,700
128
125
122
119
117
114
111
108
105
102
100
3,700
3,720
129
126
123
121
118
115
112
109
107
104
101
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-60
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
3,720
3,740
130
128
125
122
119
116
113
111
108
105
102
3,740
3,760
132
129
126
123
120
118
115
112
109
106
103
3,760
3,780
133
130
127
124
122
119
116
113
110
108
105
3,780
3,800
134
131
129
126
123
120
117
114
112
109
106
3,800
3,820
135
133
130
127
124
121
119
116
113
110
107
3,820
3,840
137
134
131
128
126
123
120
117
114
111
109
3,840
3,860
138
135
132
130
127
124
121
118
116
113
110
3,860
3,880
139
137
134
131
128
125
122
120
117
114
111
3,880
3,900
141
138
135
132
129
127
124
121
118
115
112
3,900
3,920
142
139
136
133
131
128
125
122
119
117
114
3,920
3,940
143
140
138
135
132
129
126
123
121
118
115
3,940
3,960
145
142
139
136
133
130
128
125
122
119
116
3,960
3,980
146
143
140
137
134
132
129
126
123
120
118
3,980
4,000
147
144
141
139
136
133
130
127
124
122
119
4,000
4,020
149
146
143
140
137
134
131
129
126
123
120
4,020
4,040
150
147
144
141
138
135
133
130
127
124
121
4,040
4,060
151
148
145
142
140
137
134
131
128
126
123
4,060
4,080
153
150
147
144
141
138
135
132
130
127
124
4,080
4,100
154
151
148
145
142
139
137
134
131
128
125
4,100
4,120
155
152
149
146
143
141
138
135
132
129
127
4,120
4,140
157
154
151
148
145
142
139
136
133
131
128
4,140
4,160
158
155
152
149
146
143
140
138
135
132
129
4,160
4,180
160
157
154
151
148
145
142
139
136
133
130
4,180
4,200
161
158
155
152
149
146
143
140
137
134
132
4,200
4,220
162
159
156
153
150
147
144
141
139
136
133
4,220
4,240
164
161
158
155
152
149
146
143
140
137
134
4,240
4,260
165
162
159
156
153
150
147
144
141
138
135
4,260
4,280
166
163
160
157
154
151
148
145
142
140
137
4,280
4,300
168
165
162
159
156
153
150
147
144
141
138
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-61
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
4,300
4,320
169
166
163
160
157
154
151
148
145
142
139
4,320
4,340
170
167
164
161
158
155
152
149
146
143
141
4,340
4,360
172
169
166
163
160
157
154
151
148
145
142
4,360
4,380
173
170
167
164
161
158
155
152
149
146
143
4,380
4,400
174
172
169
166
163
160
157
154
151
148
145
4,400
4,420
176
173
170
167
164
161
158
155
152
149
146
4,420
4,440
177
174
171
168
165
162
159
156
153
150
147
4,440
4,460
179
176
173
170
167
164
161
158
155
152
149
4,460
4,480
180
177
174
171
168
165
162
159
156
153
150
4,480
4,500
181
178
175
172
169
166
163
160
157
154
151
4,500
4,520
183
180
177
174
171
168
165
162
159
156
153
4,520
4,540
184
181
178
175
172
169
166
163
160
157
154
4,540
4,560
185
182
179
176
173
170
167
164
161
158
155
4,560
4,580
187
184
181
178
175
172
169
166
163
160
157
4,580
4,600
188
185
182
179
176
173
170
167
164
161
158
4,600
4,620
189
186
183
180
177
174
172
169
166
163
160
4,620
4,640
191
188
185
182
179
176
173
170
167
164
161
4,640
4,660
192
189
186
183
180
177
174
171
168
165
162
4,660
4,680
194
191
188
185
182
179
176
173
170
167
164
4,680
4,700
195
192
189
186
183
180
177
174
171
168
165
4,700
4,720
196
193
190
187
184
181
178
175
172
169
166
4,720
4,740
198
195
192
189
186
183
180
177
174
171
168
4,740
4,760
199
196
193
190
187
184
181
178
175
172
169
4,760
4,780
200
197
194
191
188
185
182
179
176
173
170
4,780
4,800
202
199
196
193
190
187
184
181
178
175
172
4,800
4,820
203
200
197
194
191
188
185
182
179
176
173
4,820
4,840
204
201
198
195
192
189
186
183
180
177
174
4,840
4,860
206
203
200
197
194
191
188
185
182
179
176
4,860
4,880
207
204
201
198
195
192
189
186
183
180
177
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-62
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
4,880
4,900
208
206
203
200
197
194
191
188
185
182
179
4,900
4,920
210
207
204
201
198
195
192
189
186
183
180
4,920
4,940
211
208
205
202
199
196
193
190
187
184
181
4,940
4,960
213
210
207
204
201
198
195
192
189
186
183
4,960
4,980
214
211
208
205
202
199
196
193
190
187
184
4,980
5,000
215
212
209
206
203
200
197
194
191
188
185
5,000
5,020
217
214
211
208
205
202
199
196
193
190
187
5,020
5,040
218
215
212
209
206
203
200
197
194
191
188
5,040
5,060
219
216
213
210
207
204
201
198
195
192
189
5,060
5,080
221
218
215
212
209
206
203
200
197
194
191
5,080
5,100
222
219
216
213
210
207
204
201
198
195
192
5,100
5,120
223
220
217
214
211
208
206
203
200
197
194
5,120
5,140
225
222
219
216
213
210
207
204
201
198
195
5,140
5,160
226
223
220
217
214
211
208
205
202
199
196
5,160
5,180
228
225
222
219
216
213
210
207
204
201
198
5,180
5,200
229
226
223
220
217
214
211
208
205
202
199
5,200
5,220
230
227
224
221
218
215
212
209
206
203
200
5,220
5,240
232
229
226
223
220
217
214
211
208
205
202
5,240
5,260
233
230
227
224
221
218
215
212
209
206
203
5,260
5,280
234
231
228
225
222
219
216
213
210
207
204
5,280
5,300
236
233
230
227
224
221
218
215
212
209
206
5,300
5,320
237
234
231
228
225
222
219
216
213
210
207
5,320
5,340
238
235
232
229
226
223
220
217
214
211
208
5,340
5,360
240
237
234
231
228
225
222
219
216
213
210
5,360
5,380
241
238
235
232
229
226
223
220
217
214
211
5,380
5,400
242
240
237
234
231
228
225
222
219
216
213
5,400
5,420
244
241
238
235
232
229
226
223
220
217
214
5,420
5,440
245
242
239
236
233
230
227
224
221
218
215
5,440
5,460
247
244
241
238
235
232
229
226
223
220
217
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-63
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
5,460
5,480
248
245
242
239
236
233
230
227
224
221
218
5,480
5,500
249
246
243
240
237
234
231
228
225
222
219
5,500
5,520
251
248
245
242
239
236
233
230
227
224
221
5,520
5,540
252
249
246
243
240
237
234
231
228
225
222
5,540
5,560
253
250
247
244
241
238
235
232
229
226
223
5,560
5,580
255
252
249
246
243
240
237
234
231
228
225
5,580
5,600
256
253
250
247
244
241
238
235
232
229
226
5,600
5,620
257
254
251
248
245
242
240
237
234
231
228
5,620
5,640
259
256
253
250
247
244
241
238
235
232
229
5,640
5,660
260
257
254
251
248
245
242
239
236
233
230
5,660
5,680
262
259
256
253
250
247
244
241
238
235
232
5,680
5,700
263
260
257
254
251
248
245
242
239
236
233
5,700
5,720
264
261
258
255
252
249
246
243
240
237
234
5,720
5,740
266
263
260
257
254
251
248
245
242
239
236
5,740
5,760
267
264
261
258
255
252
249
246
243
240
237
5,760
5,780
268
265
262
259
256
253
250
247
244
241
238
5,780
5,800
270
267
264
261
258
255
252
249
246
243
240
5,800
5,820
271
268
265
262
259
256
253
250
247
244
241
5,820
5,840
272
269
266
263
260
257
254
251
248
245
242
5,840
5,860
274
271
268
265
262
259
256
253
250
247
244
5,860
5,880
275
272
269
266
263
260
257
254
251
248
245
5,880
5,900
276
274
271
268
265
262
259
256
253
250
247
5,900
5,920
278
275
272
269
266
263
260
257
254
251
248
5,920
5,940
279
276
273
270
267
264
261
258
255
252
249
5,940
5,960
281
278
275
272
269
266
263
260
257
254
251
5,960
5,980
282
279
276
273
270
267
264
261
258
255
252
5,980
6,000
283
280
277
274
271
268
265
262
259
256
253
6,000
6,020
285
282
279
276
273
270
267
264
261
258
255
6,020
6,040
286
283
280
277
274
271
268
265
262
259
256
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-64
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
6,040
6,060
287
284
281
278
275
272
269
266
263
260
257
6,060
6,080
289
286
283
280
277
274
271
268
265
262
259
6,080
6,100
290
287
284
281
278
275
272
269
266
263
260
6,100
6,120
291
288
285
282
279
276
274
271
268
265
262
6,120
6,140
293
290
287
284
281
278
275
272
269
266
263
6,140
6,160
294
291
288
285
282
279
276
273
270
267
264
6,160
6,180
296
293
290
287
284
281
278
275
272
269
266
6,180
6,200
297
294
291
288
285
282
279
276
273
270
267
6,200
6,220
298
295
292
289
286
283
280
277
274
271
268
6,220
6,240
300
297
294
291
288
285
282
279
276
273
270
6,240
6,260
301
298
295
292
289
286
283
280
277
274
271
6,260
6,280
302
299
296
293
290
287
284
281
278
275
272
6,280
6,300
304
301
298
295
292
289
286
283
280
277
274
6,300
6,320
305
302
299
296
293
290
287
284
281
278
275
6,320
6,340
306
303
300
297
294
291
288
285
282
279
276
6,340
6,360
308
305
302
299
296
293
290
287
284
281
278
6,360
6,380
309
306
303
300
297
294
291
288
285
282
279
6,380
6,400
310
308
305
302
299
296
293
290
287
284
281
6,400
6,420
312
309
306
303
300
297
294
291
288
285
282
6,420
6,440
313
310
307
304
301
298
295
292
289
286
283
6,440
6,460
315
312
309
306
303
300
297
294
291
288
285
6,460
6,480
316
313
310
307
304
301
298
295
292
289
286
6,480
6,500
317
314
311
308
305
302
299
296
293
290
287
6,500
6,520
319
316
313
310
307
304
301
298
295
292
289
6,520
6,540
320
317
314
311
308
305
302
299
296
293
290
6,540
6,560
321
318
315
312
309
306
303
300
297
294
291
6,560
6,580
323
320
317
314
311
308
305
302
299
296
293
6,580
6,600
324
321
318
315
312
309
306
303
300
297
294
6,600
6,620
325
322
319
316
313
310
308
305
302
299
296
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-65
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
6,620
6,640
327
324
321
318
315
312
309
306
303
300
297
6,640
6,660
328
325
322
319
316
313
310
307
304
301
298
6,660
6,680
330
327
324
321
318
315
312
309
306
303
300
6,680
6,700
331
328
325
322
319
316
313
310
307
304
301
6,700
6,720
332
329
326
323
320
317
314
311
308
305
302
6,720
6,740
334
331
328
325
322
319
316
313
310
307
304
6,740
6,760
335
332
329
326
323
320
317
314
311
308
305
6,760
6,780
336
333
330
327
324
321
318
315
312
309
306
6,780
6,800
338
335
332
329
326
323
320
317
314
311
308
6,800
6,820
339
336
333
330
327
324
321
318
315
312
309
6,820
6,840
340
337
334
331
328
325
322
319
316
313
310
6,840
6,860
342
339
336
333
330
327
324
321
318
315
312
6,860
6,880
343
340
337
334
331
328
325
322
319
316
313
6,880
6,900
344
342
339
336
333
330
327
324
321
318
315
6,900
6,920
346
343
340
337
334
331
328
325
322
319
316
6,920
6,940
347
344
341
338
335
332
329
326
323
320
317
6,940
6,960
349
346
343
340
337
334
331
328
325
322
319
6,960
6,980
350
347
344
341
338
335
332
329
326
323
320
6,980
7,000
351
348
345
342
339
336
333
330
327
324
321
7,000
7,020
353
350
347
344
341
338
335
332
329
326
323
7,020
7,040
354
351
348
345
342
339
336
333
330
327
324
7,040
7,060
355
352
349
346
343
340
337
334
331
328
325
7,060
7,080
357
354
351
348
345
342
339
336
333
330
327
7,080
7,100
358
355
352
349
346
343
340
337
334
331
328
7,100
7,120
359
356
353
350
347
344
342
339
336
333
330
7,120
7,140
361
358
355
352
349
346
343
340
337
334
331
7,140
7,160
362
359
356
353
350
347
344
341
338
335
332
7,160
7,180
364
361
358
355
352
349
346
343
340
337
334
7,180
7,200
365
362
359
356
353
350
347
344
341
338
335
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-66
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
7,200
7,220
366
363
360
357
354
351
348
345
342
339
336
7,220
7,240
368
365
362
359
356
353
350
347
344
341
338
7,240
7,260
369
366
363
360
357
354
351
348
345
342
339
7,260
7,280
370
367
364
361
358
355
352
349
346
343
340
7,280
7,300
372
369
366
363
360
357
354
351
348
345
342
7,300
7,320
373
370
367
364
361
358
355
352
349
346
343
7,320
7,340
374
371
368
365
362
359
356
353
350
347
344
7,340
7,360
376
373
370
367
364
361
358
355
352
349
346
7,360
7,380
377
374
371
368
365
362
359
356
353
350
347
7,380
7,400
378
376
373
370
367
364
361
358
355
352
349
7,400
7,420
380
377
374
371
368
365
362
359
356
353
350
7,420
7,440
381
378
375
372
369
366
363
360
357
354
351
7,440
7,460
383
380
377
374
371
368
365
362
359
356
353
7,460
7,480
384
381
378
375
372
369
366
363
360
357
354
7,480
7,500
385
382
379
376
373
370
367
364
361
358
355
7,500
7,520
387
384
381
378
375
372
369
366
363
360
357
7,520
7,540
388
385
382
379
376
373
370
367
364
361
358
7,540
7,560
389
386
383
380
377
374
371
368
365
362
359
7,560
7,580
391
388
385
382
379
376
373
370
367
364
361
7,580
7,600
392
389
386
383
380
377
374
371
368
365
362
7,600
7,620
393
390
387
384
381
378
376
373
370
367
364
7,620
7,640
395
392
389
386
383
380
377
374
371
368
365
7,640
7,660
396
393
390
387
384
381
378
375
372
369
366
7,660
7,680
398
395
392
389
386
383
380
377
374
371
368
7,680
7,700
399
396
393
390
387
384
381
378
375
372
369
7,700
7,720
400
397
394
391
388
385
382
379
376
373
370
7,720
7,740
402
399
396
393
390
387
384
381
378
375
372
7,740
7,760
403
400
397
394
391
388
385
382
379
376
373
7,760
7,780
404
401
398
395
392
389
386
383
380
377
374
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-67
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
7,780
7,800
406
403
400
397
394
391
388
385
382
379
376
7,800
7,820
407
404
401
398
395
392
389
386
383
380
377
7,820
7,840
408
405
402
399
396
393
390
387
384
381
378
7,840
7,860
410
407
404
401
398
395
392
389
386
383
380
7,860
7,880
411
408
405
402
399
396
393
390
387
384
381
7,880
7,900
412
410
407
404
401
398
395
392
389
386
383
7,900
7,920
414
411
408
405
402
399
396
393
390
387
384
7,920
7,940
415
412
409
406
403
400
397
394
391
388
385
7,940
7,960
417
414
411
408
405
402
399
396
393
390
387
7,960
7,980
418
415
412
409
406
403
400
397
394
391
388
7,980
8,000
419
416
413
410
407
404
401
398
395
392
389
8,000
8,020
421
418
415
412
409
406
403
400
397
394
391
8,020
8,040
422
419
416
413
410
407
404
401
398
395
392
8,040
8,060
423
420
417
414
411
408
405
402
399
396
393
8,060
8,080
425
422
419
416
413
410
407
404
401
398
395
8,080
8,100
426
423
420
417
414
411
408
405
402
399
396
8,100
8,120
427
424
421
418
415
412
410
407
404
401
398
8,120
8,140
429
426
423
420
417
414
411
408
405
402
399
8,140
8,160
430
427
424
421
418
415
412
409
406
403
400
8,160
8,180
432
429
426
423
420
417
414
411
408
405
402
8,180
8,200
433
430
427
424
421
418
415
412
409
406
403
8,200
8,220
434
431
428
425
422
419
416
413
410
407
404
8,220
8,240
436
433
430
427
424
421
418
415
412
409
406
8,240
8,260
437
434
431
428
425
422
419
416
413
410
407
8,260
8,280
438
435
432
429
426
423
420
417
414
411
408
8,280
8,300
440
437
434
431
428
425
422
419
416
413
410
8,300
8,320
441
438
435
432
429
426
423
420
417
414
411
8,320
8,340
442
439
436
433
430
427
424
421
418
415
412
8,340
8,360
444
441
438
435
432
429
426
423
420
417
414
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-68
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
8,360
8,380
445
442
439
436
433
430
427
424
421
418
415
8,380
8,400
446
444
441
438
435
432
429
426
423
420
417
8,400
8,420
448
445
442
439
436
433
430
427
424
421
418
8,420
8,440
449
446
443
440
437
434
431
428
425
422
419
8,440
8,460
451
448
445
442
439
436
433
430
427
424
421
8,460
8,480
452
449
446
443
440
437
434
431
428
425
422
8,480
8,500
453
450
447
444
441
438
435
432
429
426
423
8,500
8,520
455
452
449
446
443
440
437
434
431
428
425
8,520
8,540
456
453
450
447
444
441
438
435
432
429
426
8,540
8,560
457
454
451
448
445
442
439
436
433
430
427
8,560
8,580
459
456
453
450
447
444
441
438
435
432
429
8,580
8,600
460
457
454
451
448
445
442
439
436
433
430
8,600
8,620
461
458
455
452
449
446
444
441
438
435
432
8,620
8,640
463
460
457
454
451
448
445
442
439
436
433
8,640
8,660
464
461
458
455
452
449
446
443
440
437
434
8,660
8,680
466
463
460
457
454
451
448
445
442
439
436
8,680
8,700
467
464
461
458
455
452
449
446
443
440
437
8,700
8,720
468
465
462
459
456
453
450
447
444
441
438
8,720
8,740
470
467
464
461
458
455
452
449
446
443
440
8,740
8,760
471
468
465
462
459
456
453
450
447
444
441
8,760
8,780
472
469
466
463
460
457
454
451
448
445
442
8,780
8,800
474
471
468
465
462
459
456
453
450
447
444
8,800
8,820
475
472
469
466
463
460
457
454
451
448
445
8,820
8,840
476
473
470
467
464
461
458
455
452
449
446
8,840
8,860
478
475
472
469
466
463
460
457
454
451
448
8,860
8,880
479
476
473
470
467
464
461
458
455
452
449
8,880
8,900
480
478
475
472
469
466
463
460
457
454
451
8,900
8,920
482
479
476
473
470
467
464
461
458
455
452
8,920
8,940
483
480
477
474
471
468
465
462
459
456
453
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-69
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
8,940
8,960
485
482
479
476
473
470
467
464
461
458
455
8,960
8,980
486
483
480
477
474
471
468
465
462
459
456
8,980
9,000
487
484
481
478
475
472
469
466
463
460
457
9,000
9,020
489
486
483
480
477
474
471
468
465
462
459
9,020
9,040
490
487
484
481
478
475
472
469
466
463
460
9,040
9,060
491
488
485
482
479
476
473
470
467
464
461
9,060
9,080
493
490
487
484
481
478
475
472
469
466
463
9,080
9,100
494
491
488
485
482
479
476
473
470
467
464
9,100
9,120
495
492
489
486
483
480
478
475
472
469
466
9,120
9,140
497
494
491
488
485
482
479
476
473
470
467
9,140
9,160
498
495
492
489
486
483
480
477
474
471
468
9,160
9,180
500
497
494
491
488
485
482
479
476
473
470
9,180
9,200
501
498
495
492
489
486
483
480
477
474
471
9,200
9,220
502
499
496
493
490
487
484
481
478
475
472
9,220
9,240
504
501
498
495
492
489
486
483
480
477
474
9,240
9,260
505
502
499
496
493
490
487
484
481
478
475
9,260
9,280
506
503
500
497
494
491
488
485
482
479
476
9,280
9,300
508
505
502
499
496
493
490
487
484
481
478
9,300
9,320
509
506
503
500
497
494
491
488
485
482
479
9,320
9,340
510
507
504
501
498
495
492
489
486
483
480
9,340
9,360
512
509
506
503
500
497
494
491
488
485
482
9,360
9,380
513
510
507
504
501
498
495
492
489
486
483
9,380
9,400
514
512
509
506
503
500
497
494
491
488
485
9,400
9,420
516
513
510
507
504
501
498
495
492
489
486
9,420
9,440
517
514
511
508
505
502
499
496
493
490
487
9,440
9,460
519
516
513
510
507
504
501
498
495
492
489
9,460
9,480
520
517
514
511
508
505
502
499
496
493
490
9,480
9,500
521
518
515
512
509
506
503
500
497
494
491
9,500
9,520
523
520
517
514
511
508
505
502
499
496
493
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-70
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
9,520
9,540
524
521
518
515
512
509
506
503
500
497
494
9,540
9,560
525
522
519
516
513
510
507
504
501
498
495
9,560
9,580
527
524
521
518
515
512
509
506
503
500
497
9,580
9,600
528
525
522
519
516
513
510
507
504
501
498
9,600
9,620
529
526
523
520
517
514
512
509
506
503
500
9,620
9,640
531
528
525
522
519
516
513
510
507
504
501
9,640
9,660
532
529
526
523
520
517
514
511
508
505
502
9,660
9,680
534
531
528
525
522
519
516
513
510
507
504
9,680
9,700
535
532
529
526
523
520
517
514
511
508
505
9,700
9,720
536
533
530
527
524
521
518
515
512
509
506
9,720
9,740
538
535
532
529
526
523
520
517
514
511
508
9,740
9,760
539
536
533
530
527
524
521
518
515
512
509
9,760
9,780
540
537
534
531
528
525
522
519
516
513
510
9,780
9,800
542
539
536
533
530
527
524
521
518
515
512
9,800
9,820
543
540
537
534
531
528
525
522
519
516
513
9,820
9,840
544
541
538
535
532
529
526
523
520
517
514
9,840
9,860
546
543
540
537
534
531
528
525
522
519
516
9,860
9,880
547
544
541
538
535
532
529
526
523
520
517
9,880
9,900
549
546
543
540
537
534
531
528
525
522
519
9,900
9,920
550
547
544
541
538
535
532
529
526
523
520
9,920
9,940
552
548
545
542
539
536
533
530
527
524
521
9,940
9,960
553
550
547
544
541
538
535
532
529
526
523
9,960
9,980
554
551
548
545
542
539
536
533
530
527
524
9,980
10,000
556
553
550
546
543
540
537
534
531
528
525
10,000
10,020
557
554
551
548
545
542
539
536
533
530
527
10,020
10,040
559
556
552
549
546
543
540
537
534
531
528
10,040
10,060
560
557
554
551
548
544
541
538
535
532
529
10,060
10,080
562
558
555
552
549
546
543
540
537
534
531
10,080
10,100
563
560
557
554
550
547
544
541
538
535
532
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-71
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
10,100
10,120
565
561
558
555
552
549
546
543
540
537
534
10,120
10,140
566
563
560
556
553
550
547
544
541
538
535
10,140
10,160
567
564
561
558
555
552
548
545
542
539
536
10,160
10,180
569
566
563
559
556
553
550
547
544
541
538
10,180
10,200
570
567
564
561
558
554
551
548
545
542
539
10,200
10,220
572
569
565
562
559
556
553
550
546
543
540
10,220
10,240
573
570
567
564
560
557
554
551
548
545
542
10,240
10,260
575
571
568
565
562
559
556
552
549
546
543
10,260
10,280
576
573
570
567
563
560
557
554
551
548
544
10,280
10,300
577
574
571
568
565
562
558
555
552
549
546
10,300
10,320
579
576
573
569
566
563
560
557
554
550
547
10,320
10,340
580
577
574
571
568
565
561
558
555
552
549
10,340
10,360
582
579
575
572
569
566
563
560
556
553
550
10,360
10,380
583
580
577
574
571
567
564
561
558
555
552
10,380
10,400
585
582
578
575
572
569
566
563
559
556
553
10,400
10,420
586
583
580
577
573
570
567
564
561
558
554
10,420
10,440
588
584
581
578
575
572
569
565
562
559
556
10,440
10,460
589
586
583
580
576
573
570
567
564
560
557
10,460
10,480
590
587
584
581
578
575
571
568
565
562
559
10,480
10,500
592
589
586
582
579
576
573
570
567
563
560
10,500
10,520
593
590
587
584
581
577
574
571
568
565
562
10,520
10,540
595
592
588
585
582
579
576
573
569
566
563
10,540
10,560
596
593
590
587
584
580
577
574
571
568
565
10,560
10,580
598
594
591
588
585
582
579
575
572
569
566
10,580
10,600
599
596
593
590
586
583
580
577
574
571
567
10,600
10,620
601
597
594
591
588
585
582
578
575
572
569
10,620
10,640
602
599
596
592
589
586
583
580
577
573
570
10,640
10,660
603
600
597
594
591
588
584
581
578
575
572
10,660
10,680
605
602
599
595
592
589
586
583
580
576
573
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-72
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
10,680
10,700
606
603
600
597
594
590
587
584
581
578
575
10,700
10,720
608
605
601
598
595
592
589
586
582
579
576
10,720
10,740
609
606
603
600
596
593
590
587
584
581
577
10,740
10,760
611
607
604
601
598
595
592
588
585
582
579
10,760
10,780
612
609
606
603
599
596
593
590
587
584
580
10,780
10,800
613
610
607
604
601
598
594
591
588
585
582
10,800
10,820
615
612
609
605
602
599
596
593
590
586
583
10,820
10,840
616
613
610
607
604
601
597
594
591
588
585
10,840
10,860
618
615
611
608
605
602
599
596
592
589
586
10,860
10,880
619
616
613
610
607
603
600
597
594
591
588
10,880
10,900
621
618
614
611
608
605
602
599
595
592
589
10,900
10,920
622
619
616
613
609
606
603
600
597
594
590
10,920
10,940
624
620
617
614
611
608
605
601
598
595
592
10,940
10,960
625
622
619
616
612
609
606
603
600
596
593
10,960
10,980
626
623
620
617
614
611
607
604
601
598
595
10,980
11,000
628
625
622
618
615
612
609
606
603
599
596
11,000
11,020
629
626
623
620
617
613
610
607
604
601
598
11,020
11,040
631
628
624
621
618
615
612
609
605
602
599
11,040
11,060
632
629
626
623
620
616
613
610
607
604
601
11,060
11,080
634
630
627
624
621
618
615
611
608
605
602
11,080
11,100
635
632
629
626
622
619
616
613
610
607
603
11,100
11,120
637
633
630
627
624
621
618
614
611
608
605
11,120
11,140
638
635
632
628
625
622
619
616
613
609
606
11,140
11,160
639
636
633
630
627
624
620
617
614
611
608
11,160
11,180
641
638
635
631
628
625
622
619
616
612
609
11,180
11,200
642
639
636
633
630
626
623
620
617
614
611
11,200
11,220
644
641
637
634
631
628
625
622
618
615
612
11,220
11,240
645
642
639
636
632
629
626
623
620
617
613
11,240
11,260
647
643
640
637
634
631
628
624
621
618
615
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-73
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
11,260
11,280
648
645
642
639
635
632
629
626
623
620
616
11,280
11,300
649
646
643
640
637
634
630
627
624
621
618
11,300
11,320
651
648
645
641
638
635
632
629
626
622
619
11,320
11,340
652
649
646
643
640
637
633
630
627
624
621
11,340
11,360
654
651
647
644
641
638
635
632
628
625
622
11,360
11,380
655
652
649
646
643
639
636
633
630
627
624
11,380
11,400
657
654
650
647
644
641
638
635
631
628
625
11,400
11,420
658
655
652
649
645
642
639
636
633
630
626
11,420
11,440
660
656
653
650
647
644
641
637
634
631
628
11,440
11,460
661
658
655
652
648
645
642
639
636
632
629
11,460
11,480
662
659
656
653
650
647
643
640
637
634
631
11,480
11,500
664
661
658
654
651
648
645
642
639
635
632
11,500
11,520
665
662
659
656
653
649
646
643
640
637
634
11,520
11,540
667
664
660
657
654
651
648
645
641
638
635
11,540
11,560
668
665
662
659
656
652
649
646
643
640
637
11,560
11,580
670
666
663
660
657
654
651
647
644
641
638
11,580
11,600
671
668
665
662
658
655
652
649
646
643
639
11,600
11,620
673
669
666
663
660
657
654
650
647
644
641
11,620
11,640
674
671
668
664
661
658
655
652
649
645
642
11,640
11,660
675
672
669
666
663
660
656
653
650
647
644
11,660
11,680
677
674
671
667
664
661
658
655
652
648
645
11,680
11,700
678
675
672
669
666
662
659
656
653
650
647
11,700
11,720
680
677
673
670
667
664
661
658
654
651
648
11,720
11,740
681
678
675
672
668
665
662
659
656
653
649
11,740
11,760
683
679
676
673
670
667
664
660
657
654
651
11,760
11,780
684
681
678
675
671
668
665
662
659
656
652
11,780
11,800
685
682
679
676
673
670
666
663
660
657
654
11,800
11,820
687
684
681
677
674
671
668
665
662
658
655
11,820
11,840
688
685
682
679
676
673
669
666
663
660
657
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-74
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
11,840
11,860
690
687
683
680
677
674
671
668
664
661
658
11,860
11,880
691
688
685
682
679
675
672
669
666
663
660
11,880
11,900
693
690
686
683
680
677
674
671
667
664
661
11,900
11,920
694
691
688
685
681
678
675
672
669
666
662
11,920
11,940
696
692
689
686
683
680
677
673
670
667
664
11,940
11,960
697
694
691
688
684
681
678
675
672
668
665
11,960
11,980
698
695
692
689
686
683
679
676
673
670
667
11,980
12,000
700
697
694
690
687
684
681
678
675
671
668
12,000
12,020
701
698
695
692
689
685
682
679
676
673
670
12,020
12,040
703
700
696
693
690
687
684
681
677
674
671
12,040
12,060
704
701
698
695
692
688
685
682
679
676
673
12,060
12,080
706
702
699
696
693
690
687
683
680
677
674
12,080
12,100
707
704
701
698
694
691
688
685
682
679
675
12,100
12,120
709
705
702
699
696
693
690
686
683
680
677
12,120
12,140
710
707
704
700
697
694
691
688
685
681
678
12,140
12,160
711
708
705
702
699
696
692
689
686
683
680
12,160
12,180
713
710
707
703
700
697
694
691
688
684
681
12,180
12,200
714
711
708
705
702
698
695
692
689
686
683
12,200
12,220
716
713
709
706
703
700
697
694
690
687
684
12,220
12,240
717
714
711
708
704
701
698
695
692
689
685
12,240
12,260
719
715
712
709
706
703
700
696
693
690
687
12,260
12,280
720
717
714
711
707
704
701
698
695
692
688
12,280
12,300
721
718
715
712
709
706
702
699
696
693
690
12,300
12,320
723
720
717
713
710
707
704
701
698
694
691
12,320
12,340
724
721
718
715
712
709
705
702
699
696
693
12,340
12,360
726
723
719
716
713
710
707
704
700
697
694
12,360
12,380
727
724
721
718
715
711
708
705
702
699
696
12,380
12,400
729
726
722
719
716
713
710
707
703
700
697
12,400
12,420
730
727
724
721
717
714
711
708
705
702
698
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-75
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
12,420
12,440
732
728
725
722
719
716
713
709
706
703
700
12,440
12,460
733
730
727
724
720
717
714
711
708
704
701
12,460
12,480
734
731
728
725
722
719
715
712
709
706
703
12,480
12,500
736
733
730
726
723
720
717
714
711
707
704
12,500
12,520
737
734
731
728
725
721
718
715
712
709
706
12,520
12,540
739
736
732
729
726
723
720
717
713
710
707
12,540
12,560
740
737
734
731
728
724
721
718
715
712
709
12,560
12,580
742
738
735
732
729
726
723
719
716
713
710
12,580
12,600
743
740
737
734
730
727
724
721
718
715
711
12,600
12,620
745
741
738
735
732
729
726
722
719
716
713
12,620
12,640
746
743
740
736
733
730
727
724
721
717
714
12,640
12,660
747
744
741
738
735
732
728
725
722
719
716
12,660
12,680
749
746
743
739
736
733
730
727
724
720
717
12,680
12,700
750
747
744
741
738
734
731
728
725
722
719
12,700
12,720
752
749
745
742
739
736
733
730
726
723
720
12,720
12,740
753
750
747
744
740
737
734
731
728
725
721
12,740
12,760
755
751
748
745
742
739
736
732
729
726
723
12,760
12,780
756
753
750
747
743
740
737
734
731
728
724
12,780
12,800
757
754
751
748
745
742
738
735
732
729
726
12,800
12,820
759
756
753
749
746
743
740
737
734
730
727
12,820
12,840
760
757
754
751
748
745
741
738
735
732
729
12,840
12,860
762
759
755
752
749
746
743
740
736
733
730
12,860
12,880
763
760
757
754
751
747
744
741
738
735
732
12,880
12,900
765
762
758
755
752
749
746
743
739
736
733
12,900
12,920
766
763
760
757
753
750
747
744
741
738
734
12,920
12,940
768
764
761
758
755
752
749
745
742
739
736
12,940
12,960
769
766
763
760
756
753
750
747
744
740
737
12,960
12,980
770
767
764
761
758
755
751
748
745
742
739
12,980
13,000
772
769
766
762
759
756
753
750
747
743
740
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-76
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
13,000
13,020
773
770
767
764
761
757
754
751
748
745
742
13,020
13,040
775
772
768
765
762
759
756
753
749
746
743
13,040
13,060
776
773
770
767
764
760
757
754
751
748
745
13,060
13,080
778
774
771
768
765
762
759
755
752
749
746
13,080
13,100
779
776
773
770
766
763
760
757
754
751
747
13,100
13,120
781
777
774
771
768
765
762
758
755
752
749
13,120
13,140
782
779
776
772
769
766
763
760
757
753
750
13,140
13,160
783
780
777
774
771
768
764
761
758
755
752
13,160
13,180
785
782
779
775
772
769
766
763
760
756
753
13,180
13,200
786
783
780
777
774
770
767
764
761
758
755
13,200
13,220
788
785
781
778
775
772
769
766
762
759
756
13,220
13,240
789
786
783
780
776
773
770
767
764
761
757
13,240
13,260
791
787
784
781
778
775
772
768
765
762
759
13,260
13,280
792
789
786
783
779
776
773
770
767
764
760
13,280
13,300
793
790
787
784
781
778
774
771
768
765
762
13,300
13,320
795
792
789
785
782
779
776
773
770
766
763
13,320
13,340
796
793
790
787
784
781
777
774
771
768
765
13,340
13,360
798
795
791
788
785
782
779
776
772
769
766
13,360
13,380
799
796
793
790
787
783
780
777
774
771
768
13,380
13,400
801
798
794
791
788
785
782
779
775
772
769
13,400
13,420
802
799
796
793
789
786
783
780
777
774
770
13,420
13,440
804
800
797
794
791
788
785
781
778
775
772
13,440
13,460
805
802
799
796
792
789
786
783
780
776
773
13,460
13,480
806
803
800
797
794
791
787
784
781
778
775
13,480
13,500
808
805
802
798
795
792
789
786
783
779
776
13,500
13,520
809
806
803
800
797
793
790
787
784
781
778
13,520
13,540
811
808
804
801
798
795
792
789
785
782
779
13,540
13,560
812
809
806
803
800
796
793
790
787
784
781
13,560
13,580
814
810
807
804
801
798
795
791
788
785
782
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-77
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
13,580
13,600
815
812
809
806
802
799
796
793
790
787
783
13,600
13,620
817
813
810
807
804
801
798
794
791
788
785
13,620
13,640
818
815
812
808
805
802
799
796
793
789
786
13,640
13,660
819
816
813
810
807
804
800
797
794
791
788
13,660
13,680
821
818
815
811
808
805
802
799
796
792
789
13,680
13,700
822
819
816
813
810
806
803
800
797
794
791
13,700
13,720
824
821
817
814
811
808
805
802
798
795
792
13,720
13,740
825
822
819
816
812
809
806
803
800
797
793
13,740
13,760
827
824
820
817
814
811
808
804
801
798
795
13,760
13,780
828
825
822
819
815
812
809
806
803
800
796
13,780
13,800
830
827
823
820
817
814
810
807
804
801
798
13,800
13,820
831
828
825
821
818
815
812
809
806
802
799
13,820
13,840
833
830
826
823
820
817
813
810
807
804
801
13,840
13,860
834
831
828
824
821
818
815
812
808
805
802
13,860
13,880
836
833
829
826
823
819
816
813
810
807
804
13,880
13,900
837
834
831
827
824
821
818
815
811
808
805
13,900
13,920
839
836
832
829
826
822
819
816
813
810
806
13,920
13,940
841
837
834
831
827
824
821
817
814
811
808
13,940
13,960
842
839
835
832
829
825
822
819
816
812
809
13,960
13,980
844
840
837
834
830
827
824
820
817
814
811
13,980
14,000
845
842
838
835
832
828
825
822
819
815
812
14,000
14,020
847
843
840
837
833
830
827
823
820
817
814
14,020
14,040
848
845
841
838
835
831
828
825
821
818
815
14,040
14,060
850
846
843
840
836
833
830
826
823
820
817
14,060
14,080
851
848
844
841
838
834
831
828
824
821
818
14,080
14,100
853
849
846
843
839
836
833
829
826
823
819
14,100
14,120
854
851
848
844
841
837
834
831
827
824
821
14,120
14,140
856
852
849
846
842
839
836
832
829
826
822
14,140
14,160
857
854
851
847
844
841
837
834
831
827
824
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-78
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
14,160
14,180
859
855
852
849
845
842
839
835
832
829
825
14,180
14,200
860
857
854
850
847
844
840
837
834
830
827
14,200
14,220
862
858
855
852
848
845
842
838
835
832
828
14,220
14,240
863
860
857
853
850
847
843
840
837
833
830
14,240
14,260
865
862
858
855
851
848
845
841
838
835
831
14,260
14,280
866
863
860
856
853
850
846
843
840
836
833
14,280
14,300
868
865
861
858
855
851
848
844
841
838
834
14,300
14,320
869
866
863
859
856
853
849
846
843
839
836
14,320
14,340
871
868
864
861
858
854
851
848
844
841
837
14,340
14,360
872
869
866
862
859
856
852
849
846
842
839
14,360
14,380
874
871
867
864
861
857
854
851
847
844
841
14,380
14,400
875
872
869
865
862
859
855
852
849
845
842
14,400
14,420
877
874
870
867
864
860
857
854
850
847
844
14,420
14,440
879
875
872
869
865
862
858
855
852
848
845
14,440
14,460
880
877
873
870
867
863
860
857
853
850
847
14,460
14,480
882
878
875
872
868
865
862
858
855
851
848
14,480
14,500
883
880
876
873
870
866
863
860
856
853
850
14,500
14,520
885
881
878
875
871
868
865
861
858
855
851
14,520
14,540
886
883
879
876
873
869
866
863
859
856
853
14,540
14,560
888
884
881
878
874
871
868
864
861
858
854
14,560
14,580
889
886
882
879
876
872
869
866
862
859
856
14,580
14,600
891
887
884
881
877
874
871
867
864
861
857
14,600
14,620
892
889
886
882
879
875
872
869
865
862
859
14,620
14,640
894
890
887
884
880
877
874
870
867
864
860
14,640
14,660
895
892
889
885
882
879
875
872
869
865
862
14,660
14,680
897
893
890
887
883
880
877
873
870
867
863
14,680
14,700
898
895
892
888
885
882
878
875
872
868
865
14,700
14,720
900
896
893
890
886
883
880
876
873
870
866
14,720
14,740
901
898
895
891
888
885
881
878
875
871
868
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-79
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
14,740
14,760
903
900
896
893
889
886
883
879
876
873
869
14,760
14,780
904
901
898
894
891
888
884
881
878
874
871
14,780
14,800
906
903
899
896
893
889
886
882
879
876
872
14,800
14,820
907
904
901
897
894
891
887
884
881
877
874
14,820
14,840
909
906
902
899
896
892
889
886
882
879
875
14,840
14,860
910
907
904
900
897
894
890
887
884
880
877
14,860
14,880
912
909
905
902
899
895
892
889
885
882
879
14,880
14,900
913
910
907
903
900
897
893
890
887
883
880
14,900
14,920
915
912
908
905
902
898
895
892
888
885
882
14,920
14,940
917
913
910
907
903
900
896
893
890
886
883
14,940
14,960
918
915
911
908
905
901
898
895
891
888
885
14,960
14,980
920
916
913
910
906
903
900
896
893
889
886
14,980
15,000
921
918
914
911
908
904
901
898
894
891
888
15,000
15,020
923
919
916
913
909
906
903
899
896
893
889
15,020
15,040
924
921
917
914
911
907
904
901
897
894
891
15,040
15,060
926
922
919
916
912
909
906
902
899
896
892
15,060
15,080
927
924
920
917
914
910
907
904
900
897
894
15,080
15,100
929
925
922
919
915
912
909
905
902
899
895
15,100
15,120
930
927
924
920
917
913
910
907
903
900
897
15,120
15,140
932
928
925
922
918
915
912
908
905
902
898
15,140
15,160
933
930
927
923
920
917
913
910
907
903
900
15,160
15,180
935
931
928
925
921
918
915
911
908
905
901
15,180
15,200
936
933
930
926
923
920
916
913
910
906
903
15,200
15,220
938
934
931
928
924
921
918
914
911
908
904
15,220
15,240
939
936
933
929
926
923
919
916
913
909
906
15,240
15,260
941
938
934
931
927
924
921
917
914
911
907
15,260
15,280
942
939
936
932
929
926
922
919
916
912
909
15,280
15,300
944
941
937
934
931
927
924
920
917
914
910
15,300
15,320
945
942
939
935
932
929
925
922
919
915
912
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-80
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
15,320
15,340
947
944
940
937
934
930
927
924
920
917
913
15,340
15,360
948
945
942
938
935
932
928
925
922
918
915
15,360
15,380
950
947
943
940
937
933
930
927
923
920
917
15,380
15,400
951
948
945
941
938
935
931
928
925
921
918
15,400
15,420
953
950
946
943
940
936
933
930
926
923
920
15,420
15,440
955
951
948
945
941
938
934
931
928
924
921
15,440
15,460
956
953
949
946
943
939
936
933
929
926
923
15,460
15,480
958
954
951
948
944
941
938
934
931
927
924
15,480
15,500
959
956
952
949
946
942
939
936
932
929
926
15,500
15,520
961
957
954
951
947
944
941
937
934
931
927
15,520
15,540
962
959
955
952
949
945
942
939
935
932
929
15,540
15,560
964
960
957
954
950
947
944
940
937
934
930
15,560
15,580
965
962
958
955
952
948
945
942
938
935
932
15,580
15,600
967
963
960
957
953
950
947
943
940
937
933
15,600
15,620
968
965
962
958
955
951
948
945
941
938
935
15,620
15,640
970
966
963
960
956
953
950
946
943
940
936
15,640
15,660
971
968
965
961
958
955
951
948
945
941
938
15,660
15,680
973
969
966
963
959
956
953
949
946
943
939
15,680
15,700
974
971
968
964
961
958
954
951
948
944
941
15,700
15,720
976
972
969
966
962
959
956
952
949
946
942
15,720
15,740
977
974
971
967
964
961
957
954
951
947
944
15,740
15,760
979
976
972
969
965
962
959
955
952
949
945
15,760
15,780
980
977
974
970
967
964
960
957
954
950
947
15,780
15,800
982
979
975
972
969
965
962
958
955
952
948
15,800
15,820
983
980
977
973
970
967
963
960
957
953
950
15,820
15,840
985
982
978
975
972
968
965
962
958
955
951
15,840
15,860
986
983
980
976
973
970
966
963
960
956
953
15,860
15,880
988
985
981
978
975
971
968
965
961
958
955
15,880
15,900
989
986
983
979
976
973
969
966
963
959
956
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-81
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
15,900
15,920
991
988
984
981
978
974
971
968
964
961
958
15,920
15,940
993
989
986
983
979
976
972
969
966
962
959
15,940
15,960
994
991
987
984
981
977
974
971
967
964
961
15,960
15,980
996
992
989
986
982
979
976
972
969
965
962
15,980
16,000
997
994
990
987
984
980
977
974
970
967
964
16,000
16,020
999
995
992
989
985
982
979
975
972
969
965
16,020
16,040
1,000
997
993
990
987
983
980
977
973
970
967
16,040
16,060
1,002
998
995
992
988
985
982
978
975
972
968
16,060
16,080
1,003
1,000
996
993
990
986
983
980
976
973
970
16,080
16,100
1,005
1,001
998
995
991
988
985
981
978
975
971
16,100
16,120
1,006
1,003
1,000
996
993
989
986
983
979
976
973
16,120
16,140
1,008
1,004
1,001
998
994
991
988
984
981
978
974
16,140
16,160
1,009
1,006
1,003
999
996
993
989
986
983
979
976
16,160
16,180
1,011
1,007
1,004
1,001
997
994
991
987
984
981
977
16,180
16,200
1,012
1,009
1,006
1,002
999
996
992
989
986
982
979
16,200
16,220
1,014
1,010
1,007
1,004
1,000
997
994
990
987
984
980
16,220
16,240
1,015
1,012
1,009
1,005
1,002
999
995
992
989
985
982
16,240
16,260
1,017
1,014
1,010
1,007
1,003
1,000
997
993
990
987
983
16,260
16,280
1,018
1,015
1,012
1,008
1,005
1,002
998
995
992
988
985
16,280
16,300
1,020
1,017
1,013
1,010
1,007
1,003
1,000
996
993
990
986
16,300
16,320
1,021
1,018
1,015
1,011
1,008
1,005
1,001
998
995
991
988
16,320
16,340
1,023
1,020
1,016
1,013
1,010
1,006
1,003
1,000
996
993
989
16,340
16,360
1,024
1,021
1,018
1,014
1,011
1,008
1,004
1,001
998
994
991
16,360
16,380
1,026
1,023
1,019
1,016
1,013
1,009
1,006
1,003
999
996
993
16,380
16,400
1,027
1,024
1,021
1,017
1,014
1,011
1,007
1,004
1,001
997
994
16,400
16,420
1,029
1,026
1,022
1,019
1,016
1,012
1,009
1,006
1,002
999
996
16,420
16,440
1,031
1,027
1,024
1,021
1,017
1,014
1,010
1,007
1,004
1,000
997
16,440
16,460
1,032
1,029
1,025
1,022
1,019
1,015
1,012
1,009
1,005
1,002
999
16,460
16,480
1,034
1,030
1,027
1,024
1,020
1,017
1,014
1,010
1,007
1,003
1,000
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-82
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
16,480
16,500
1,035
1,032
1,028
1,025
1,022
1,018
1,015
1,012
1,008
1,005
1,002
16,500
16,520
1,037
1,033
1,030
1,027
1,023
1,020
1,017
1,013
1,010
1,007
1,003
16,520
16,540
1,038
1,035
1,031
1,028
1,025
1,021
1,018
1,015
1,011
1,008
1,005
16,540
16,560
1,040
1,036
1,033
1,030
1,026
1,023
1,020
1,016
1,013
1,010
1,006
16,560
16,580
1,041
1,038
1,034
1,031
1,028
1,024
1,021
1,018
1,014
1,011
1,008
16,580
16,600
1,043
1,039
1,036
1,033
1,029
1,026
1,023
1,019
1,016
1,013
1,009
16,600
16,620
1,044
1,041
1,038
1,034
1,031
1,027
1,024
1,021
1,017
1,014
1,011
16,620
16,640
1,046
1,042
1,039
1,036
1,032
1,029
1,026
1,022
1,019
1,016
1,012
16,640
16,660
1,047
1,044
1,041
1,037
1,034
1,031
1,027
1,024
1,021
1,017
1,014
16,660
16,680
1,049
1,045
1,042
1,039
1,035
1,032
1,029
1,025
1,022
1,019
1,015
16,680
16,700
1,050
1,047
1,044
1,040
1,037
1,034
1,030
1,027
1,024
1,020
1,017
16,700
16,720
1,052
1,048
1,045
1,042
1,038
1,035
1,032
1,028
1,025
1,022
1,018
16,720
16,740
1,053
1,050
1,047
1,043
1,040
1,037
1,033
1,030
1,027
1,023
1,020
16,740
16,760
1,055
1,052
1,048
1,045
1,041
1,038
1,035
1,031
1,028
1,025
1,021
16,760
16,780
1,056
1,053
1,050
1,046
1,043
1,040
1,036
1,033
1,030
1,026
1,023
16,780
16,800
1,058
1,055
1,051
1,048
1,045
1,041
1,038
1,034
1,031
1,028
1,024
16,800
16,820
1,059
1,056
1,053
1,049
1,046
1,043
1,039
1,036
1,033
1,029
1,026
16,820
16,840
1,061
1,058
1,054
1,051
1,048
1,044
1,041
1,038
1,034
1,031
1,027
16,840
16,860
1,062
1,059
1,056
1,052
1,049
1,046
1,042
1,039
1,036
1,032
1,029
16,860
16,880
1,064
1,061
1,057
1,054
1,051
1,047
1,044
1,041
1,037
1,034
1,031
16,880
16,900
1,065
1,062
1,059
1,055
1,052
1,049
1,045
1,042
1,039
1,035
1,032
16,900
16,920
1,067
1,064
1,060
1,057
1,054
1,050
1,047
1,044
1,040
1,037
1,034
16,920
16,940
1,069
1,065
1,062
1,059
1,055
1,052
1,048
1,045
1,042
1,038
1,035
16,940
16,960
1,070
1,067
1,063
1,060
1,057
1,053
1,050
1,047
1,043
1,040
1,037
16,960
16,980
1,072
1,068
1,065
1,062
1,058
1,055
1,052
1,048
1,045
1,041
1,038
16,980
17,000
1,073
1,070
1,066
1,063
1,060
1,056
1,053
1,050
1,046
1,043
1,040
17,000
17,020
1,075
1,071
1,068
1,065
1,061
1,058
1,055
1,051
1,048
1,045
1,041
17,020
17,040
1,076
1,073
1,069
1,066
1,063
1,059
1,056
1,053
1,049
1,046
1,043
17,040
17,060
1,078
1,074
1,071
1,068
1,064
1,061
1,058
1,054
1,051
1,048
1,044
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-83
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
17,060
17,080
1,079
1,076
1,072
1,069
1,066
1,062
1,059
1,056
1,052
1,049
1,046
17,080
17,100
1,081
1,077
1,074
1,071
1,067
1,064
1,061
1,057
1,054
1,051
1,047
17,100
17,120
1,082
1,079
1,076
1,072
1,069
1,065
1,062
1,059
1,055
1,052
1,049
17,120
17,140
1,084
1,080
1,077
1,074
1,070
1,067
1,064
1,060
1,057
1,054
1,050
17,140
17,160
1,085
1,082
1,079
1,075
1,072
1,069
1,065
1,062
1,059
1,055
1,052
17,160
17,180
1,087
1,083
1,080
1,077
1,073
1,070
1,067
1,063
1,060
1,057
1,053
17,180
17,200
1,088
1,085
1,082
1,078
1,075
1,072
1,068
1,065
1,062
1,058
1,055
17,200
17,220
1,090
1,086
1,083
1,080
1,076
1,073
1,070
1,066
1,063
1,060
1,056
17,220
17,240
1,091
1,088
1,085
1,081
1,078
1,075
1,071
1,068
1,065
1,061
1,058
17,240
17,260
1,093
1,090
1,086
1,083
1,079
1,076
1,073
1,069
1,066
1,063
1,059
17,260
17,280
1,094
1,091
1,088
1,084
1,081
1,078
1,074
1,071
1,068
1,064
1,061
17,280
17,300
1,096
1,093
1,089
1,086
1,083
1,079
1,076
1,072
1,069
1,066
1,062
17,300
17,320
1,097
1,094
1,091
1,087
1,084
1,081
1,077
1,074
1,071
1,067
1,064
17,320
17,340
1,099
1,096
1,092
1,089
1,086
1,082
1,079
1,076
1,072
1,069
1,065
17,340
17,360
1,100
1,097
1,094
1,090
1,087
1,084
1,080
1,077
1,074
1,070
1,067
17,360
17,380
1,102
1,099
1,095
1,092
1,089
1,085
1,082
1,079
1,075
1,072
1,069
17,380
17,400
1,103
1,100
1,097
1,093
1,090
1,087
1,083
1,080
1,077
1,073
1,070
17,400
17,420
1,105
1,102
1,098
1,095
1,092
1,088
1,085
1,082
1,078
1,075
1,072
17,420
17,440
1,107
1,103
1,100
1,097
1,093
1,090
1,086
1,083
1,080
1,076
1,073
17,440
17,460
1,108
1,105
1,101
1,098
1,095
1,091
1,088
1,085
1,081
1,078
1,075
17,460
17,480
1,110
1,106
1,103
1,100
1,096
1,093
1,090
1,086
1,083
1,079
1,076
17,480
17,500
1,111
1,108
1,104
1,101
1,098
1,094
1,091
1,088
1,084
1,081
1,078
17,500
17,520
1,113
1,109
1,106
1,103
1,099
1,096
1,093
1,089
1,086
1,083
1,079
17,520
17,540
1,114
1,111
1,107
1,104
1,101
1,097
1,094
1,091
1,087
1,084
1,081
17,540
17,560
1,116
1,112
1,109
1,106
1,102
1,099
1,096
1,092
1,089
1,086
1,082
17,560
17,580
1,117
1,114
1,110
1,107
1,104
1,100
1,097
1,094
1,090
1,087
1,084
17,580
17,600
1,119
1,115
1,112
1,109
1,105
1,102
1,099
1,095
1,092
1,089
1,085
17,600
17,620
1,120
1,117
1,114
1,110
1,107
1,103
1,100
1,097
1,093
1,090
1,087
17,620
17,640
1,122
1,119
1,115
1,112
1,108
1,105
1,102
1,098
1,095
1,092
1,088
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-84
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
17,640
17,660
1,124
1,120
1,117
1,113
1,110
1,107
1,103
1,100
1,097
1,093
1,090
17,660
17,680
1,125
1,122
1,118
1,115
1,111
1,108
1,105
1,101
1,098
1,095
1,091
17,680
17,700
1,127
1,123
1,120
1,116
1,113
1,110
1,106
1,103
1,100
1,096
1,093
17,700
17,720
1,128
1,125
1,121
1,118
1,114
1,111
1,108
1,104
1,101
1,098
1,094
17,720
17,740
1,130
1,126
1,123
1,120
1,116
1,113
1,109
1,106
1,103
1,099
1,096
17,740
17,760
1,132
1,128
1,125
1,121
1,118
1,114
1,111
1,107
1,104
1,101
1,097
17,760
17,780
1,133
1,130
1,126
1,123
1,119
1,116
1,112
1,109
1,106
1,102
1,099
17,780
17,800
1,135
1,131
1,128
1,124
1,121
1,117
1,114
1,110
1,107
1,104
1,100
17,800
17,820
1,136
1,133
1,129
1,126
1,122
1,119
1,115
1,112
1,109
1,105
1,102
17,820
17,840
1,138
1,134
1,131
1,127
1,124
1,120
1,117
1,114
1,110
1,107
1,103
17,840
17,860
1,139
1,136
1,132
1,129
1,126
1,122
1,119
1,115
1,112
1,108
1,105
17,860
17,880
1,141
1,138
1,134
1,131
1,127
1,124
1,120
1,117
1,113
1,110
1,107
17,880
17,900
1,143
1,139
1,136
1,132
1,129
1,125
1,122
1,118
1,115
1,111
1,108
17,900
17,920
1,144
1,141
1,137
1,134
1,130
1,127
1,123
1,120
1,116
1,113
1,110
17,920
17,940
1,146
1,142
1,139
1,135
1,132
1,128
1,125
1,121
1,118
1,114
1,111
17,940
17,960
1,147
1,144
1,140
1,137
1,133
1,130
1,126
1,123
1,120
1,116
1,113
17,960
17,980
1,149
1,145
1,142
1,138
1,135
1,132
1,128
1,125
1,121
1,118
1,114
17,980
18,000
1,150
1,147
1,144
1,140
1,137
1,133
1,130
1,126
1,123
1,119
1,116
18,000
18,020
1,152
1,149
1,145
1,142
1,138
1,135
1,131
1,128
1,124
1,121
1,117
18,020
18,040
1,154
1,150
1,147
1,143
1,140
1,136
1,133
1,129
1,126
1,122
1,119
18,040
18,060
1,155
1,152
1,148
1,145
1,141
1,138
1,134
1,131
1,127
1,124
1,120
18,060
18,080
1,157
1,153
1,150
1,146
1,143
1,139
1,136
1,132
1,129
1,126
1,122
18,080
18,100
1,158
1,155
1,151
1,148
1,144
1,141
1,138
1,134
1,131
1,127
1,124
18,100
18,120
1,160
1,156
1,153
1,150
1,146
1,143
1,139
1,136
1,132
1,129
1,125
18,120
18,140
1,162
1,158
1,155
1,151
1,148
1,144
1,141
1,137
1,134
1,130
1,127
18,140
18,160
1,163
1,160
1,156
1,153
1,149
1,146
1,142
1,139
1,135
1,132
1,128
18,160
18,180
1,165
1,161
1,158
1,154
1,151
1,147
1,144
1,140
1,137
1,133
1,130
18,180
18,200
1,166
1,163
1,159
1,156
1,152
1,149
1,145
1,142
1,138
1,135
1,132
18,200
18,220
1,168
1,164
1,161
1,157
1,154
1,150
1,147
1,144
1,140
1,137
1,133
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-85
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
18,220
18,240
1,169
1,166
1,162
1,159
1,156
1,152
1,149
1,145
1,142
1,138
1,135
18,240
18,260
1,171
1,168
1,164
1,161
1,157
1,154
1,150
1,147
1,143
1,140
1,136
18,260
18,280
1,173
1,169
1,166
1,162
1,159
1,155
1,152
1,148
1,145
1,141
1,138
18,280
18,300
1,174
1,171
1,167
1,164
1,160
1,157
1,153
1,150
1,146
1,143
1,139
18,300
18,320
1,176
1,172
1,169
1,165
1,162
1,158
1,155
1,151
1,148
1,144
1,141
18,320
18,340
1,177
1,174
1,170
1,167
1,163
1,160
1,156
1,153
1,150
1,146
1,143
18,340
18,360
1,179
1,175
1,172
1,168
1,165
1,162
1,158
1,155
1,151
1,148
1,144
18,360
18,380
1,180
1,177
1,174
1,170
1,167
1,163
1,160
1,156
1,153
1,149
1,146
18,380
18,400
1,182
1,179
1,175
1,172
1,168
1,165
1,161
1,158
1,154
1,151
1,147
18,400
18,420
1,184
1,180
1,177
1,173
1,170
1,166
1,163
1,159
1,156
1,152
1,149
18,420
18,440
1,185
1,182
1,178
1,175
1,171
1,168
1,164
1,161
1,157
1,154
1,150
18,440
18,460
1,187
1,183
1,180
1,176
1,173
1,169
1,166
1,162
1,159
1,156
1,152
18,460
18,480
1,188
1,185
1,181
1,178
1,174
1,171
1,168
1,164
1,161
1,157
1,154
18,480
18,500
1,190
1,186
1,183
1,180
1,176
1,173
1,169
1,166
1,162
1,159
1,155
18,500
18,520
1,192
1,188
1,185
1,181
1,178
1,174
1,171
1,167
1,164
1,160
1,157
18,520
18,540
1,193
1,190
1,186
1,183
1,179
1,176
1,172
1,169
1,165
1,162
1,158
18,540
18,560
1,195
1,191
1,188
1,184
1,181
1,177
1,174
1,170
1,167
1,163
1,160
18,560
18,580
1,196
1,193
1,189
1,186
1,182
1,179
1,175
1,172
1,168
1,165
1,162
18,580
18,600
1,198
1,194
1,191
1,187
1,184
1,180
1,177
1,174
1,170
1,167
1,163
18,600
18,620
1,199
1,196
1,193
1,189
1,186
1,182
1,179
1,175
1,172
1,168
1,165
18,620
18,640
1,201
1,198
1,194
1,191
1,187
1,184
1,180
1,177
1,173
1,170
1,166
18,640
18,660
1,203
1,199
1,196
1,192
1,189
1,185
1,182
1,178
1,175
1,171
1,168
18,660
18,680
1,204
1,201
1,197
1,194
1,190
1,187
1,183
1,180
1,176
1,173
1,169
18,680
18,700
1,206
1,202
1,199
1,195
1,192
1,188
1,185
1,181
1,178
1,174
1,171
18,700
18,720
1,207
1,204
1,200
1,197
1,193
1,190
1,186
1,183
1,180
1,176
1,173
18,720
18,740
1,209
1,205
1,202
1,199
1,195
1,192
1,188
1,185
1,181
1,178
1,174
18,740
18,760
1,211
1,207
1,204
1,200
1,197
1,193
1,190
1,186
1,183
1,179
1,176
18,760
18,780
1,212
1,209
1,205
1,202
1,198
1,195
1,191
1,188
1,184
1,181
1,177
18,780
18,800
1,214
1,210
1,207
1,203
1,200
1,196
1,193
1,189
1,186
1,182
1,179
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-86
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
18,800
18,820
1,215
1,212
1,208
1,205
1,201
1,198
1,194
1,191
1,187
1,184
1,180
18,820
18,840
1,217
1,213
1,210
1,206
1,203
1,199
1,196
1,193
1,189
1,186
1,182
18,840
18,860
1,218
1,215
1,211
1,208
1,205
1,201
1,198
1,194
1,191
1,187
1,184
18,860
18,880
1,220
1,217
1,213
1,210
1,206
1,203
1,199
1,196
1,192
1,189
1,185
18,880
18,900
1,222
1,218
1,215
1,211
1,208
1,204
1,201
1,197
1,194
1,190
1,187
18,900
18,920
1,223
1,220
1,216
1,213
1,209
1,206
1,202
1,199
1,195
1,192
1,188
18,920
18,940
1,225
1,221
1,218
1,214
1,211
1,207
1,204
1,200
1,197
1,193
1,190
18,940
18,960
1,226
1,223
1,219
1,216
1,212
1,209
1,205
1,202
1,199
1,195
1,192
18,960
18,980
1,228
1,224
1,221
1,217
1,214
1,211
1,207
1,204
1,200
1,197
1,193
18,980
19,000
1,229
1,226
1,223
1,219
1,216
1,212
1,209
1,205
1,202
1,198
1,195
19,000 & over
1,230
1,227
1,223
1,220
1,216
1,213
1,209
1,206
1,202
1,199
1,196
7.9% of excess over $19,000 plus
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-87
0
1
2
3
4
5
6
7
8
9
10
or more
0
280
0
0
0
0
0
0
0
0
0
0
0
280
300
1
0
0
0
0
0
0
0
0
0
0
300
320
1
0
0
0
0
0
0
0
0
0
0
320
340
1
1
0
0
0
0
0
0
0
0
0
340
360
1
1
0
0
0
0
0
0
0
0
0
360
380
2
1
0
0
0
0
0
0
0
0
0
380
400
2
1
1
0
0
0
0
0
0
0
0
400
420
2
2
1
0
0
0
0
0
0
0
0
420
440
3
2
1
1
0
0
0
0
0
0
0
440
460
3
2
2
1
0
0
0
0
0
0
0
460
480
3
3
2
1
0
0
0
0
0
0
0
480
500
3
3
2
1
1
0
0
0
0
0
0
500
520
4
3
2
2
1
0
0
0
0
0
0
520
540
4
3
3
2
1
1
0
0
0
0
0
540
560
4
4
3
2
2
1
0
0
0
0
0
560
580
5
4
3
3
2
1
1
0
0
0
0
580
600
5
4
4
3
2
2
1
0
0
0
0
600
620
5
4
4
3
2
2
1
0
0
0
0
620
640
5
5
4
3
3
2
1
1
0
0
0
640
660
6
5
4
4
3
2
2
1
0
0
0
660
680
6
5
5
4
3
3
2
1
1
0
0
680
700
6
6
5
4
4
3
2
2
1
0
0
700
720
7
6
5
5
4
3
3
2
1
1
0
720
740
7
6
5
5
4
3
3
2
1
1
0
740
760
7
6
6
5
4
4
3
2
2
1
0
760
780
7
7
6
5
5
4
3
3
2
1
1
780
800
8
7
6
6
5
4
4
3
2
2
1
800
820
8
7
7
6
5
5
4
3
3
2
1
820
840
8
8
7
6
6
5
4
4
3
2
2
Semimonthly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-88
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
840
860
8
8
7
6
6
5
4
4
3
2
2
860
880
9
8
7
7
6
5
5
4
3
3
2
880
900
9
8
8
7
6
6
5
4
4
3
2
900
920
9
9
8
7
7
6
5
5
4
3
3
920
940
10
9
8
8
7
6
6
5
4
4
3
940
960
10
9
9
8
7
7
6
5
5
4
3
960
980
10
10
9
8
7
7
6
5
5
4
3
980
1,000
10
10
9
8
8
7
6
6
5
4
4
1,000
1,020
11
10
9
9
8
7
7
6
5
5
4
1,020
1,040
11
10
10
9
8
8
7
6
6
5
4
1,040
1,060
11
11
10
9
9
8
7
7
6
5
5
1,060
1,080
12
11
10
10
9
8
8
7
6
6
5
1,080
1,100
13
11
11
10
9
9
8
7
7
6
5
1,100
1,120
13
12
11
10
9
9
8
7
7
6
5
1,120
1,140
14
12
11
10
10
9
8
8
7
6
6
1,140
1,160
15
13
12
11
10
9
9
8
7
7
6
1,160
1,180
15
14
12
11
10
10
9
8
8
7
6
1,180
1,200
16
14
13
11
11
10
9
9
8
7
7
1,200
1,220
17
15
13
12
11
10
10
9
8
8
7
1,220
1,240
17
16
14
13
11
10
10
9
8
8
7
1,240
1,260
18
16
15
13
12
11
10
9
9
8
7
1,260
1,280
19
17
15
14
12
11
10
10
9
8
8
1,280
1,300
20
18
16
15
13
11
11
10
9
9
8
1,300
1,320
21
19
17
15
14
12
11
10
10
9
8
1,320
1,340
22
20
17
16
14
13
11
11
10
9
9
1,340
1,360
23
21
18
16
15
13
12
11
10
9
9
1,360
1,380
25
22
19
17
16
14
12
11
10
10
9
1,380
1,400
26
23
20
18
16
15
13
12
11
10
9
1,400
1,420
27
24
22
19
17
15
14
12
11
10
10
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-89
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
1,420
1,440
28
25
23
20
17
16
14
13
11
11
10
1,440
1,460
29
26
24
21
18
17
15
14
12
11
10
1,460
1,480
30
27
25
22
20
17
16
14
13
11
10
1,480
1,500
31
29
26
23
21
18
16
15
13
12
11
1,500
1,520
32
30
27
24
22
19
17
15
14
12
11
1,520
1,540
33
31
28
25
23
20
18
16
15
13
12
1,540
1,560
34
32
29
27
24
21
19
17
15
14
12
1,560
1,580
36
33
30
28
25
22
20
17
16
14
13
1,580
1,600
37
34
31
29
26
24
21
18
16
15
13
1,600
1,620
38
35
33
30
27
25
22
19
17
16
14
1,620
1,640
39
36
34
31
28
26
23
20
18
16
15
1,640
1,660
40
37
35
32
29
27
24
22
19
17
15
1,660
1,680
41
38
36
33
31
28
25
23
20
18
16
1,680
1,700
42
40
37
34
32
29
26
24
21
19
17
1,700
1,720
43
41
38
35
33
30
28
25
22
20
17
1,720
1,740
44
42
39
36
34
31
29
26
23
21
18
1,740
1,760
46
43
40
38
35
32
30
27
24
22
19
1,760
1,780
47
44
41
39
36
33
31
28
26
23
20
1,780
1,800
48
45
42
40
37
35
32
29
27
24
21
1,800
1,820
49
46
44
41
38
36
33
30
28
25
23
1,820
1,840
51
48
45
42
39
37
34
31
29
26
24
1,840
1,860
52
49
46
43
40
38
35
33
30
27
25
1,860
1,880
53
50
47
44
42
39
36
34
31
28
26
1,880
1,900
54
51
48
45
43
40
37
35
32
30
27
1,900
1,920
56
53
50
47
44
41
39
36
33
31
28
1,920
1,940
57
54
51
48
45
42
40
37
34
32
29
1,940
1,960
58
55
52
49
46
43
41
38
35
33
30
1,960
1,980
60
57
53
50
47
44
42
39
37
34
31
1,980
2,000
61
58
55
52
49
46
43
40
38
35
32
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-90
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
2,000
2,020
62
59
56
53
50
47
44
41
39
36
34
2,020
2,040
63
60
57
54
51
48
45
42
40
37
35
2,040
2,060
65
62
59
56
52
49
46
44
41
38
36
2,060
2,080
66
63
60
57
54
51
48
45
42
39
37
2,080
2,100
67
64
61
58
55
52
49
46
43
41
38
2,100
2,120
69
65
62
59
56
53
50
47
44
42
39
2,120
2,140
70
67
64
61
58
55
52
48
45
43
40
2,140
2,160
71
68
65
62
59
56
53
50
47
44
41
2,160
2,180
72
69
66
63
60
57
54
51
48
45
42
2,180
2,200
74
71
68
65
61
58
55
52
49
46
43
2,200
2,220
75
72
69
66
63
60
57
54
51
47
45
2,220
2,240
76
73
70
67
64
61
58
55
52
49
46
2,240
2,260
78
74
71
68
65
62
59
56
53
50
47
2,260
2,280
79
76
73
70
67
64
60
57
54
51
48
2,280
2,300
80
77
74
71
68
65
62
59
56
53
50
2,300
2,320
82
78
75
72
69
66
63
60
57
54
51
2,320
2,340
83
80
77
73
70
67
64
61
58
55
52
2,340
2,360
84
81
78
75
72
69
66
63
59
56
53
2,360
2,380
86
82
79
76
73
70
67
64
61
58
55
2,380
2,400
87
84
81
77
74
71
68
65
62
59
56
2,400
2,420
88
85
82
79
76
72
69
66
63
60
57
2,420
2,440
90
87
83
80
77
74
71
68
65
62
59
2,440
2,460
91
88
85
81
78
75
72
69
66
63
60
2,460
2,480
92
89
86
83
80
76
73
70
67
64
61
2,480
2,500
94
91
87
84
81
78
75
72
68
65
62
2,500
2,520
95
92
89
85
82
79
76
73
70
67
64
2,520
2,540
97
93
90
87
84
80
77
74
71
68
65
2,540
2,560
98
95
91
88
85
82
78
75
72
69
66
2,560
2,580
99
96
93
90
86
83
80
77
74
71
67
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-91
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
2,580
2,600
101
97
94
91
88
84
81
78
75
72
69
2,600
2,620
102
99
96
92
89
86
83
79
76
73
70
2,620
2,640
103
100
97
94
90
87
84
81
77
74
71
2,640
2,660
105
101
98
95
92
89
85
82
79
76
73
2,660
2,680
106
103
100
96
93
90
87
83
80
77
74
2,680
2,700
107
104
101
98
94
91
88
85
82
78
75
2,700
2,720
109
106
102
99
96
93
89
86
83
80
76
2,720
2,740
110
107
104
100
97
94
91
87
84
81
78
2,740
2,760
112
108
105
102
99
95
92
89
86
82
79
2,760
2,780
113
110
106
103
100
97
93
90
87
84
80
2,780
2,800
114
111
108
105
101
98
95
92
88
85
82
2,800
2,820
116
112
109
106
103
99
96
93
90
86
83
2,820
2,840
117
114
110
107
104
101
98
94
91
88
85
2,840
2,860
118
115
112
109
105
102
99
96
92
89
86
2,860
2,880
120
116
113
110
107
103
100
97
94
91
87
2,880
2,900
121
118
115
111
108
105
102
98
95
92
89
2,900
2,920
122
119
116
113
109
106
103
100
96
93
90
2,920
2,940
124
121
117
114
111
108
104
101
98
95
91
2,940
2,960
125
122
119
115
112
109
106
102
99
96
93
2,960
2,980
126
123
120
117
114
110
107
104
101
97
94
2,980
3,000
128
125
121
118
115
112
108
105
102
99
95
3,000
3,020
129
126
123
119
116
113
110
107
103
100
97
3,020
3,040
131
127
124
121
118
114
111
108
105
101
98
3,040
3,060
132
129
125
122
119
116
112
109
106
103
100
3,060
3,080
133
130
127
124
120
117
114
111
107
104
101
3,080
3,100
135
131
128
125
122
118
115
112
109
105
102
3,100
3,120
136
133
130
126
123
120
117
113
110
107
104
3,120
3,140
137
134
131
128
124
121
118
115
111
108
105
3,140
3,160
139
135
132
129
126
123
119
116
113
110
106
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-92
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
3,160
3,180
140
137
134
130
127
124
121
117
114
111
108
3,180
3,200
141
138
135
132
128
125
122
119
116
112
109
3,200
3,220
143
140
136
133
130
127
123
120
117
114
110
3,220
3,240
144
141
138
134
131
128
125
121
118
115
112
3,240
3,260
146
142
139
136
133
129
126
123
120
116
113
3,260
3,280
147
144
140
137
134
131
127
124
121
118
114
3,280
3,300
148
145
142
139
135
132
129
126
122
119
116
3,300
3,320
150
146
143
140
137
133
130
127
124
120
117
3,320
3,340
151
148
144
141
138
135
132
128
125
122
119
3,340
3,360
152
149
146
143
139
136
133
130
126
123
120
3,360
3,380
154
150
147
144
141
137
134
131
128
125
121
3,380
3,400
155
152
149
145
142
139
136
132
129
126
123
3,400
3,420
156
153
150
147
143
140
137
134
130
127
124
3,420
3,440
158
155
151
148
145
142
138
135
132
129
125
3,440
3,460
159
156
153
149
146
143
140
136
133
130
127
3,460
3,480
160
157
154
151
148
144
141
138
135
131
128
3,480
3,500
162
159
155
152
149
146
142
139
136
133
129
3,500
3,520
163
160
157
153
150
147
144
141
137
134
131
3,520
3,540
165
161
158
155
152
148
145
142
139
135
132
3,540
3,560
166
163
159
156
153
150
146
143
140
137
134
3,560
3,580
167
164
161
158
154
151
148
145
141
138
135
3,580
3,600
169
165
162
159
156
152
149
146
143
139
136
3,600
3,620
170
167
164
160
157
154
151
147
144
141
138
3,620
3,640
171
168
165
162
158
155
152
149
145
142
139
3,640
3,660
173
169
166
163
160
157
153
150
147
144
140
3,660
3,680
174
171
168
164
161
158
155
151
148
145
142
3,680
3,700
175
172
169
166
162
159
156
153
150
146
143
3,700
3,720
177
174
170
167
164
161
157
154
151
148
144
3,720
3,740
178
175
172
168
165
162
159
155
152
149
146
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-93
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
3,740
3,760
180
176
173
170
167
163
160
157
154
150
147
3,760
3,780
181
178
174
171
168
165
161
158
155
152
148
3,780
3,800
182
179
176
173
169
166
163
160
156
153
150
3,800
3,820
184
180
177
174
171
167
164
161
158
154
151
3,820
3,840
185
182
178
175
172
169
166
162
159
156
153
3,840
3,860
186
183
180
177
173
170
167
164
160
157
154
3,860
3,880
188
184
181
178
175
171
168
165
162
159
155
3,880
3,900
189
186
183
179
176
173
170
166
163
160
157
3,900
3,920
190
187
184
181
177
174
171
168
164
161
158
3,920
3,940
192
189
185
182
179
176
172
169
166
163
159
3,940
3,960
193
190
187
183
180
177
174
170
167
164
161
3,960
3,980
194
191
188
185
182
178
175
172
169
165
162
3,980
4,000
196
193
189
186
183
180
176
173
170
167
163
4,000
4,020
197
194
191
187
184
181
178
175
171
168
165
4,020
4,040
199
195
192
189
186
182
179
176
173
169
166
4,040
4,060
200
197
193
190
187
184
180
177
174
171
168
4,060
4,080
201
198
195
192
188
185
182
179
175
172
169
4,080
4,100
203
199
196
193
190
186
183
180
177
173
170
4,100
4,120
204
201
198
194
191
188
185
181
178
175
172
4,120
4,140
205
202
199
196
192
189
186
183
179
176
173
4,140
4,160
207
203
200
197
194
191
187
184
181
178
174
4,160
4,180
208
205
202
198
195
192
189
185
182
179
176
4,180
4,200
209
206
203
200
196
193
190
187
184
180
177
4,200
4,220
211
208
204
201
198
195
191
188
185
182
178
4,220
4,240
212
209
206
202
199
196
193
189
186
183
180
4,240
4,260
214
210
207
204
201
197
194
191
188
184
181
4,260
4,280
215
212
208
205
202
199
195
192
189
186
182
4,280
4,300
216
213
210
207
203
200
197
194
190
187
184
4,300
4,320
218
214
211
208
205
201
198
195
192
188
185
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-94
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
4,320
4,340
219
216
212
209
206
203
200
196
193
190
187
4,340
4,360
220
217
214
211
207
204
201
198
194
191
188
4,360
4,380
222
218
215
212
209
205
202
199
196
193
189
4,380
4,400
223
220
217
213
210
207
204
200
197
194
191
4,400
4,420
224
221
218
215
211
208
205
202
198
195
192
4,420
4,440
226
223
219
216
213
210
206
203
200
197
193
4,440
4,460
227
224
221
217
214
211
208
204
201
198
195
4,460
4,480
228
225
222
219
216
212
209
206
203
199
196
4,480
4,500
230
227
223
220
217
214
210
207
204
201
197
4,500
4,520
231
228
225
221
218
215
212
209
205
202
199
4,520
4,540
233
229
226
223
220
216
213
210
207
203
200
4,540
4,560
234
231
227
224
221
218
214
211
208
205
202
4,560
4,580
235
232
229
226
222
219
216
213
209
206
203
4,580
4,600
237
233
230
227
224
220
217
214
211
207
204
4,600
4,620
238
235
232
228
225
222
219
215
212
209
206
4,620
4,640
239
236
233
230
226
223
220
217
213
210
207
4,640
4,660
241
237
234
231
228
225
221
218
215
212
208
4,660
4,680
242
239
236
232
229
226
223
219
216
213
210
4,680
4,700
243
240
237
234
230
227
224
221
218
214
211
4,700
4,720
245
242
238
235
232
229
225
222
219
216
212
4,720
4,740
246
243
240
236
233
230
227
223
220
217
214
4,740
4,760
248
244
241
238
235
231
228
225
222
218
215
4,760
4,780
249
246
242
239
236
233
229
226
223
220
216
4,780
4,800
250
247
244
241
237
234
231
228
224
221
218
4,800
4,820
252
248
245
242
239
235
232
229
226
222
219
4,820
4,840
253
250
246
243
240
237
234
230
227
224
221
4,840
4,860
254
251
248
245
241
238
235
232
228
225
222
4,860
4,880
256
252
249
246
243
239
236
233
230
227
223
4,880
4,900
257
254
251
247
244
241
238
234
231
228
225
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-95
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
4,900
4,920
258
255
252
249
245
242
239
236
232
229
226
4,920
4,940
260
257
253
250
247
244
240
237
234
231
227
4,940
4,960
261
258
255
251
248
245
242
238
235
232
229
4,960
4,980
262
259
256
253
250
246
243
240
237
233
230
4,980
5,000
264
261
257
254
251
248
244
241
238
235
231
5,000
5,020
265
262
259
255
252
249
246
243
239
236
233
5,020
5,040
267
263
260
257
254
250
247
244
241
237
234
5,040
5,060
268
265
261
258
255
252
248
245
242
239
236
5,060
5,080
269
266
263
260
256
253
250
247
243
240
237
5,080
5,100
271
267
264
261
258
254
251
248
245
241
238
5,100
5,120
272
269
266
262
259
256
253
249
246
243
240
5,120
5,140
273
270
267
264
260
257
254
251
247
244
241
5,140
5,160
275
271
268
265
262
259
255
252
249
246
242
5,160
5,180
276
273
270
266
263
260
257
253
250
247
244
5,180
5,200
277
274
271
268
264
261
258
255
252
248
245
5,200
5,220
279
276
272
269
266
263
259
256
253
250
246
5,220
5,240
280
277
274
270
267
264
261
257
254
251
248
5,240
5,260
282
278
275
272
269
265
262
259
256
252
249
5,260
5,280
283
280
276
273
270
267
263
260
257
254
250
5,280
5,300
284
281
278
275
271
268
265
262
258
255
252
5,300
5,320
286
282
279
276
273
269
266
263
260
256
253
5,320
5,340
287
284
280
277
274
271
268
264
261
258
255
5,340
5,360
288
285
282
279
275
272
269
266
262
259
256
5,360
5,380
290
286
283
280
277
273
270
267
264
261
257
5,380
5,400
291
288
285
281
278
275
272
268
265
262
259
5,400
5,420
292
289
286
283
279
276
273
270
266
263
260
5,420
5,440
294
291
287
284
281
278
274
271
268
265
261
5,440
5,460
295
292
289
285
282
279
276
272
269
266
263
5,460
5,480
297
293
290
287
284
280
277
274
271
267
264
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-96
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
5,480
5,500
298
295
291
288
285
282
278
275
272
269
265
5,500
5,520
299
296
293
289
286
283
280
277
273
270
267
5,520
5,540
301
297
294
291
288
284
281
278
275
271
268
5,540
5,560
302
299
295
292
289
286
282
279
276
273
270
5,560
5,580
304
300
297
294
290
287
284
281
277
274
271
5,580
5,600
305
302
298
295
292
288
285
282
279
275
272
5,600
5,620
307
303
300
296
293
290
287
283
280
277
274
5,620
5,640
308
305
301
298
294
291
288
285
281
278
275
5,640
5,660
310
306
303
299
296
293
289
286
283
280
276
5,660
5,680
311
308
304
301
297
294
291
287
284
281
278
5,680
5,700
312
309
306
302
299
295
292
289
286
282
279
5,700
5,720
314
310
307
304
300
297
293
290
287
284
280
5,720
5,740
315
312
308
305
302
298
295
291
288
285
282
5,740
5,760
317
313
310
306
303
300
296
293
290
286
283
5,760
5,780
318
315
311
308
304
301
298
294
291
288
284
5,780
5,800
320
316
313
309
306
302
299
296
292
289
286
5,800
5,820
321
318
314
311
307
304
300
297
294
290
287
5,820
5,840
322
319
316
312
309
305
302
298
295
292
289
5,840
5,860
324
320
317
314
310
307
303
300
296
293
290
5,860
5,880
325
322
318
315
312
308
305
301
298
295
291
5,880
5,900
327
323
320
316
313
310
306
303
299
296
293
5,900
5,920
328
325
321
318
315
311
308
304
301
297
294
5,920
5,940
330
326
323
319
316
313
309
306
302
299
295
5,940
5,960
331
328
324
321
317
314
311
307
304
300
297
5,960
5,980
333
329
326
322
319
315
312
309
305
302
298
5,980
6,000
334
331
327
324
320
317
313
310
307
303
300
6,000
6,020
335
332
329
325
322
318
315
311
308
305
301
6,020
6,040
337
333
330
327
323
320
316
313
309
306
303
6,040
6,060
338
335
331
328
325
321
318
314
311
307
304
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-97
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
6,060
6,080
340
336
333
329
326
323
319
316
312
309
305
6,080
6,100
341
338
334
331
327
324
321
317
314
310
307
6,100
6,120
343
339
336
332
329
325
322
319
315
312
308
6,120
6,140
344
341
337
334
330
327
323
320
317
313
310
6,140
6,160
346
342
339
335
332
328
325
321
318
315
311
6,160
6,180
347
344
340
337
333
330
326
323
319
316
313
6,180
6,200
348
345
342
338
335
331
328
324
321
318
314
6,200
6,220
350
346
343
340
336
333
329
326
322
319
316
6,220
6,240
351
348
344
341
338
334
331
327
324
320
317
6,240
6,260
353
349
346
342
339
336
332
329
325
322
318
6,260
6,280
354
351
347
344
340
337
334
330
327
323
320
6,280
6,300
356
352
349
345
342
338
335
332
328
325
321
6,300
6,320
357
354
350
347
343
340
336
333
330
326
323
6,320
6,340
358
355
352
348
345
341
338
334
331
328
324
6,340
6,360
360
356
353
350
346
343
339
336
332
329
326
6,360
6,380
361
358
354
351
348
344
341
337
334
330
327
6,380
6,400
363
359
356
352
349
346
342
339
335
332
328
6,400
6,420
364
361
357
354
351
347
344
340
337
333
330
6,420
6,440
366
362
359
355
352
349
345
342
338
335
331
6,440
6,460
367
364
360
357
353
350
347
343
340
336
333
6,460
6,480
369
365
362
358
355
351
348
345
341
338
334
6,480
6,500
370
367
363
360
356
353
349
346
343
339
336
6,500
6,520
371
368
365
361
358
354
351
347
344
341
337
6,520
6,540
373
369
366
363
359
356
352
349
345
342
339
6,540
6,560
374
371
367
364
361
357
354
350
347
343
340
6,560
6,580
376
372
369
365
362
359
355
352
348
345
341
6,580
6,600
377
374
370
367
363
360
357
353
350
346
343
6,600
6,620
379
375
372
368
365
361
358
355
351
348
344
6,620
6,640
380
377
373
370
366
363
359
356
353
349
346
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-98
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
6,640
6,660
382
378
375
371
368
364
361
357
354
351
347
6,660
6,680
383
380
376
373
369
366
362
359
355
352
349
6,680
6,700
384
381
378
374
371
367
364
360
357
354
350
6,700
6,720
386
382
379
376
372
369
365
362
358
355
352
6,720
6,740
387
384
380
377
374
370
367
363
360
356
353
6,740
6,760
389
385
382
378
375
372
368
365
361
358
354
6,760
6,780
390
387
383
380
376
373
370
366
363
359
356
6,780
6,800
392
388
385
381
378
374
371
368
364
361
357
6,800
6,820
393
390
386
383
379
376
372
369
366
362
359
6,820
6,840
394
391
388
384
381
377
374
370
367
364
360
6,840
6,860
396
392
389
386
382
379
375
372
368
365
362
6,860
6,880
397
394
390
387
384
380
377
373
370
366
363
6,880
6,900
399
395
392
388
385
382
378
375
371
368
364
6,900
6,920
400
397
393
390
387
383
380
376
373
369
366
6,920
6,940
402
398
395
391
388
385
381
378
374
371
367
6,940
6,960
403
400
396
393
389
386
383
379
376
372
369
6,960
6,980
405
401
398
394
391
387
384
381
377
374
370
6,980
7,000
406
403
399
396
392
389
385
382
379
375
372
7,000
7,020
407
404
401
397
394
390
387
383
380
377
373
7,020
7,040
409
405
402
399
395
392
388
385
381
378
375
7,040
7,060
410
407
403
400
397
393
390
386
383
379
376
7,060
7,080
412
408
405
401
398
395
391
388
384
381
377
7,080
7,100
413
410
406
403
399
396
393
389
386
382
379
7,100
7,120
415
411
408
404
401
397
394
391
387
384
380
7,120
7,140
416
413
409
406
402
399
395
392
389
385
382
7,140
7,160
418
414
411
407
404
400
397
393
390
387
383
7,160
7,180
419
416
412
409
405
402
398
395
391
388
385
7,180
7,200
420
417
414
410
407
403
400
396
393
390
386
7,200
7,220
422
418
415
412
408
405
401
398
394
391
388
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-99
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
7,220
7,240
423
420
416
413
410
406
403
399
396
392
389
7,240
7,260
425
421
418
414
411
408
404
401
397
394
390
7,260
7,280
426
423
419
416
412
409
406
402
399
395
392
7,280
7,300
428
424
421
417
414
410
407
404
400
397
393
7,300
7,320
429
426
422
419
415
412
408
405
402
398
395
7,320
7,340
430
427
424
420
417
413
410
406
403
400
396
7,340
7,360
432
428
425
422
418
415
411
408
404
401
398
7,360
7,380
433
430
426
423
420
416
413
409
406
402
399
7,380
7,400
435
431
428
424
421
418
414
411
407
404
400
7,400
7,420
436
433
429
426
423
419
416
412
409
405
402
7,420
7,440
438
434
431
427
424
421
417
414
410
407
403
7,440
7,460
439
436
432
429
425
422
419
415
412
408
405
7,460
7,480
441
437
434
430
427
423
420
417
413
410
406
7,480
7,500
442
439
435
432
428
425
421
418
415
411
408
7,500
7,520
443
440
437
433
430
426
423
419
416
413
409
7,520
7,540
445
441
438
435
431
428
424
421
417
414
411
7,540
7,560
446
443
439
436
433
429
426
422
419
415
412
7,560
7,580
448
444
441
437
434
431
427
424
420
417
413
7,580
7,600
449
446
442
439
435
432
429
425
422
418
415
7,600
7,620
451
447
444
440
437
433
430
427
423
420
416
7,620
7,640
452
449
445
442
438
435
431
428
425
421
418
7,640
7,660
454
450
447
443
440
436
433
429
426
423
419
7,660
7,680
455
452
448
445
441
438
434
431
427
424
421
7,680
7,700
457
453
450
446
443
439
436
432
429
426
422
7,700
7,720
459
455
451
448
444
441
437
434
430
427
424
7,720
7,740
460
456
453
449
446
442
439
435
432
428
425
7,740
7,760
462
458
454
451
447
444
440
437
433
430
426
7,760
7,780
463
459
456
452
449
445
442
438
435
431
428
7,780
7,800
465
461
457
454
450
446
443
440
436
433
429
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-100
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
7,800
7,820
466
463
459
455
452
448
444
441
438
434
431
7,820
7,840
468
464
460
457
453
450
446
442
439
436
432
7,840
7,860
469
466
462
458
455
451
447
444
440
437
434
7,860
7,880
471
467
463
460
456
453
449
445
442
438
435
7,880
7,900
472
469
465
461
458
454
450
447
443
440
436
7,900
7,920
474
470
466
463
459
456
452
448
445
441
438
7,920
7,940
475
472
468
464
461
457
454
450
446
443
439
7,940
7,960
477
473
470
466
462
459
455
451
448
444
441
7,960
7,980
478
475
471
467
464
460
457
453
449
446
442
7,980
8,000
480
476
473
469
465
462
458
454
451
447
444
8,000
8,020
481
478
474
470
467
463
460
456
452
449
445
8,020
8,040
483
479
476
472
468
465
461
457
454
450
447
8,040
8,060
484
481
477
474
470
466
463
459
455
452
448
8,060
8,080
486
482
479
475
471
468
464
461
457
453
450
8,080
8,100
487
484
480
477
473
469
466
462
458
455
451
8,100
8,120
489
485
482
478
474
471
467
464
460
456
453
8,120
8,140
490
487
483
480
476
472
469
465
461
458
454
8,140
8,160
492
488
485
481
477
474
470
467
463
459
456
8,160
8,180
493
490
486
483
479
475
472
468
465
461
457
8,180
8,200
495
491
488
484
481
477
473
470
466
462
459
8,200
8,220
497
493
489
486
482
478
475
471
468
464
460
8,220
8,240
498
494
491
487
484
480
476
473
469
465
462
8,240
8,260
500
496
492
489
485
481
478
474
471
467
463
8,260
8,280
501
497
494
490
487
483
479
476
472
468
465
8,280
8,300
503
499
495
492
488
484
481
477
474
470
466
8,300
8,320
504
501
497
493
490
486
482
479
475
472
468
8,320
8,340
506
502
498
495
491
488
484
480
477
473
469
8,340
8,360
507
504
500
496
493
489
485
482
478
475
471
8,360
8,380
509
505
501
498
494
491
487
483
480
476
472
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-101
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
8,380
8,400
510
507
503
499
496
492
488
485
481
478
474
8,400
8,420
512
508
504
501
497
494
490
486
483
479
476
8,420
8,440
513
510
506
502
499
495
492
488
484
481
477
8,440
8,460
515
511
508
504
500
497
493
489
486
482
479
8,460
8,480
516
513
509
505
502
498
495
491
487
484
480
8,480
8,500
518
514
511
507
503
500
496
492
489
485
482
8,500
8,520
519
516
512
508
505
501
498
494
490
487
483
8,520
8,540
521
517
514
510
506
503
499
495
492
488
485
8,540
8,560
522
519
515
512
508
504
501
497
493
490
486
8,560
8,580
524
520
517
513
509
506
502
499
495
491
488
8,580
8,600
525
522
518
515
511
507
504
500
496
493
489
8,600
8,620
527
523
520
516
512
509
505
502
498
494
491
8,620
8,640
528
525
521
518
514
510
507
503
499
496
492
8,640
8,660
530
526
523
519
515
512
508
505
501
497
494
8,660
8,680
531
528
524
521
517
513
510
506
503
499
495
8,680
8,700
533
529
526
522
519
515
511
508
504
500
497
8,700
8,720
535
531
527
524
520
516
513
509
506
502
498
8,720
8,740
536
532
529
525
522
518
514
511
507
503
500
8,740
8,760
538
534
530
527
523
519
516
512
509
505
501
8,760
8,780
539
535
532
528
525
521
517
514
510
506
503
8,780
8,800
541
537
533
530
526
522
519
515
512
508
504
8,800
8,820
542
539
535
531
528
524
520
517
513
510
506
8,820
8,840
544
540
536
533
529
526
522
518
515
511
507
8,840
8,860
545
542
538
534
531
527
523
520
516
513
509
8,860
8,880
547
543
539
536
532
529
525
521
518
514
510
8,880
8,900
548
545
541
537
534
530
526
523
519
516
512
8,900
8,920
550
546
542
539
535
532
528
524
521
517
514
8,920
8,940
551
548
544
540
537
533
530
526
522
519
515
8,940
8,960
553
549
546
542
538
535
531
527
524
520
517
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-102
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
8,960
8,980
554
551
547
543
540
536
533
529
525
522
518
8,980
9,000
556
552
549
545
541
538
534
530
527
523
520
9,000
9,020
557
554
550
546
543
539
536
532
528
525
521
9,020
9,040
559
555
552
548
544
541
537
533
530
526
523
9,040
9,060
560
557
553
550
546
542
539
535
531
528
524
9,060
9,080
562
558
555
551
547
544
540
537
533
529
526
9,080
9,100
563
560
556
553
549
545
542
538
534
531
527
9,100
9,120
565
561
558
554
550
547
543
540
536
532
529
9,120
9,140
566
563
559
556
552
548
545
541
537
534
530
9,140
9,160
568
564
561
557
553
550
546
543
539
535
532
9,160
9,180
569
566
562
559
555
551
548
544
541
537
533
9,180
9,200
571
567
564
560
557
553
549
546
542
538
535
9,200
9,220
573
569
565
562
558
554
551
547
544
540
536
9,220
9,240
574
570
567
563
560
556
552
549
545
541
538
9,240
9,260
576
572
568
565
561
557
554
550
547
543
539
9,260
9,280
577
573
570
566
563
559
555
552
548
544
541
9,280
9,300
579
575
571
568
564
560
557
553
550
546
542
9,300
9,320
580
577
573
569
566
562
558
555
551
548
544
9,320
9,340
582
578
574
571
567
564
560
556
553
549
545
9,340
9,360
583
580
576
572
569
565
561
558
554
551
547
9,360
9,380
585
581
577
574
570
567
563
559
556
552
548
9,380
9,400
586
583
579
575
572
568
564
561
557
554
550
9,400
9,420
588
584
580
577
573
570
566
562
559
555
552
9,420
9,440
589
586
582
578
575
571
568
564
560
557
553
9,440
9,460
591
587
584
580
576
573
569
565
562
558
555
9,460
9,480
592
589
585
581
578
574
571
567
563
560
556
9,480
9,500
594
590
587
583
579
576
572
568
565
561
558
9,500
9,520
595
592
588
584
581
577
574
570
566
563
559
9,520
9,540
597
593
590
586
582
579
575
571
568
564
561
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-103
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
9,540
9,560
598
595
591
588
584
580
577
573
569
566
562
9,560
9,580
600
596
593
589
585
582
578
575
571
567
564
9,580
9,600
601
598
594
591
587
583
580
576
572
569
565
9,600
9,620
603
599
596
592
588
585
581
578
574
570
567
9,620
9,640
604
601
597
594
590
586
583
579
575
572
568
9,640
9,660
606
602
599
595
591
588
584
581
577
573
570
9,660
9,680
608
604
600
597
593
589
586
582
579
575
571
9,680
9,700
609
605
602
598
595
591
587
584
580
576
573
9,700
9,720
611
607
603
600
596
592
589
585
582
578
574
9,720
9,740
612
609
605
601
598
594
590
587
583
579
576
9,740
9,760
614
610
606
603
599
595
592
588
585
581
577
9,760
9,780
616
612
608
604
601
597
593
590
586
582
579
9,780
9,800
617
613
610
606
602
598
595
591
588
584
580
9,800
9,820
619
615
611
607
604
600
596
593
589
586
582
9,820
9,840
620
617
613
609
605
602
598
594
591
587
583
9,840
9,860
622
618
614
611
607
603
599
596
592
589
585
9,860
9,880
623
620
616
612
608
605
601
597
594
590
586
9,880
9,900
625
621
617
614
610
606
602
599
595
592
588
9,900
9,920
627
623
619
615
612
608
604
600
597
593
590
9,920
9,940
628
624
621
617
613
609
606
602
598
595
591
9,940
9,960
630
626
622
618
615
611
607
603
600
596
593
9,960
9,980
631
628
624
620
616
613
609
605
601
598
594
9,980
10,000
633
629
625
622
618
614
610
607
603
599
596
10,000
10,020
635
631
627
623
619
616
612
608
604
601
597
10,020
10,040
636
632
629
625
621
617
613
610
606
602
599
10,040
10,060
638
634
630
626
623
619
615
611
608
604
600
10,060
10,080
639
635
632
628
624
620
617
613
609
605
602
10,080
10,100
641
637
633
630
626
622
618
614
611
607
603
10,100
10,120
642
639
635
631
627
624
620
616
612
609
605
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-104
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
10,120
10,140
644
640
636
633
629
625
621
618
614
610
606
10,140
10,160
646
642
638
634
631
627
623
619
615
612
608
10,160
10,180
647
643
640
636
632
628
625
621
617
613
609
10,180
10,200
649
645
641
637
634
630
626
622
619
615
611
10,200
10,220
650
647
643
639
635
631
628
624
620
616
613
10,220
10,240
652
648
644
641
637
633
629
626
622
618
614
10,240
10,260
653
650
646
642
638
635
631
627
623
620
616
10,260
10,280
655
651
648
644
640
636
632
629
625
621
617
10,280
10,300
657
653
649
645
642
638
634
630
627
623
619
10,300
10,320
658
654
651
647
643
639
636
632
628
624
621
10,320
10,340
660
656
652
648
645
641
637
633
630
626
622
10,340
10,360
661
658
654
650
646
643
639
635
631
627
624
10,360
10,380
663
659
655
652
648
644
640
637
633
629
625
10,380
10,400
665
661
657
653
649
646
642
638
634
631
627
10,400
10,420
666
662
659
655
651
647
644
640
636
632
628
10,420
10,440
668
664
660
656
653
649
645
641
638
634
630
10,440
10,460
669
666
662
658
654
650
647
643
639
635
632
10,460
10,480
671
667
663
660
656
652
648
644
641
637
633
10,480
10,500
672
669
665
661
657
654
650
646
642
639
635
10,500 & over
673
669
666
662
658
654
651
647
643
639
636
7.9% of excess over $10,500 plus
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-105
0
1
2
3
4
5
6
7
8
9
10
or more
0
280
0
0
0
0
0
0
0
0
0
0
0
280
300
1
0
0
0
0
0
0
0
0
0
0
300
320
1
0
0
0
0
0
0
0
0
0
0
320
340
1
1
0
0
0
0
0
0
0
0
0
340
360
1
1
0
0
0
0
0
0
0
0
0
360
380
2
1
0
0
0
0
0
0
0
0
0
380
400
2
1
1
0
0
0
0
0
0
0
0
400
420
2
2
1
0
0
0
0
0
0
0
0
420
440
3
2
1
1
0
0
0
0
0
0
0
440
460
3
2
2
1
0
0
0
0
0
0
0
460
480
3
3
2
1
0
0
0
0
0
0
0
480
500
3
3
2
1
1
0
0
0
0
0
0
500
520
4
3
2
2
1
0
0
0
0
0
0
520
540
4
3
3
2
1
1
0
0
0
0
0
540
560
4
4
3
2
2
1
0
0
0
0
0
560
580
5
4
3
3
2
1
1
0
0
0
0
580
600
5
4
4
3
2
2
1
0
0
0
0
600
620
5
4
4
3
2
2
1
0
0
0
0
620
640
5
5
4
3
3
2
1
1
0
0
0
640
660
6
5
4
4
3
2
2
1
0
0
0
660
680
6
5
5
4
3
3
2
1
1
0
0
680
700
6
6
5
4
4
3
2
2
1
0
0
700
720
7
6
5
5
4
3
3
2
1
1
0
720
740
7
6
5
5
4
3
3
2
1
1
0
740
760
7
6
6
5
4
4
3
2
2
1
0
760
780
7
7
6
5
5
4
3
3
2
1
1
780
800
8
7
6
6
5
4
4
3
2
2
1
800
820
8
7
7
6
5
5
4
3
3
2
1
820
840
8
8
7
6
6
5
4
4
3
2
2
Semimonthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-106
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
840
860
8
8
7
6
6
5
4
4
3
2
2
860
880
9
8
7
7
6
5
5
4
3
3
2
880
900
9
8
8
7
6
6
5
4
4
3
2
900
920
9
9
8
7
7
6
5
5
4
3
3
920
940
10
9
8
8
7
6
6
5
4
4
3
940
960
10
9
9
8
7
7
6
5
5
4
3
960
980
10
10
9
8
7
7
6
5
5
4
3
980
1,000
10
10
9
8
8
7
6
6
5
4
4
1,000
1,020
11
10
9
9
8
7
7
6
5
5
4
1,020
1,040
11
10
10
9
8
8
7
6
6
5
4
1,040
1,060
11
11
10
9
9
8
7
7
6
5
5
1,060
1,080
12
11
10
10
9
8
8
7
6
6
5
1,080
1,100
12
11
11
10
9
9
8
7
7
6
5
1,100
1,120
12
11
11
10
9
9
8
7
7
6
5
1,120
1,140
12
12
11
10
10
9
8
8
7
6
6
1,140
1,160
13
12
11
11
10
9
9
8
7
7
6
1,160
1,180
13
12
12
11
10
10
9
8
8
7
6
1,180
1,200
13
13
12
11
11
10
9
9
8
7
7
1,200
1,220
14
13
12
12
11
10
10
9
8
8
7
1,220
1,240
14
13
12
12
11
10
10
9
8
8
7
1,240
1,260
14
13
13
12
11
11
10
9
9
8
7
1,260
1,280
14
14
13
12
12
11
10
10
9
8
8
1,280
1,300
15
14
13
13
12
11
11
10
9
9
8
1,300
1,320
15
14
14
13
12
12
11
10
10
9
8
1,320
1,340
15
15
14
13
13
12
11
11
10
9
9
1,340
1,360
15
15
14
13
13
12
11
11
10
9
9
1,360
1,380
16
15
14
14
13
12
12
11
10
10
9
1,380
1,400
16
15
15
14
13
13
12
11
11
10
9
1,400
1,420
16
16
15
14
14
13
12
12
11
10
10
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-107
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
1,420
1,440
17
16
15
15
14
13
13
12
11
11
10
1,440
1,460
17
16
16
15
14
14
13
12
12
11
10
1,460
1,480
17
17
16
15
14
14
13
12
12
11
10
1,480
1,500
17
17
16
15
15
14
13
13
12
11
11
1,500
1,520
18
17
16
16
15
14
14
13
12
12
11
1,520
1,540
18
17
17
16
15
15
14
13
13
12
11
1,540
1,560
18
18
17
16
16
15
14
14
13
12
12
1,560
1,580
19
18
17
17
16
15
15
14
13
13
12
1,580
1,600
19
18
18
17
16
16
15
14
14
13
12
1,600
1,620
19
18
18
17
16
16
15
14
14
13
12
1,620
1,640
19
19
18
17
17
16
15
15
14
13
13
1,640
1,660
20
19
18
18
17
16
16
15
14
14
13
1,660
1,680
20
19
19
18
17
17
16
15
15
14
13
1,680
1,700
20
20
19
18
18
17
16
16
15
14
14
1,700
1,720
21
20
19
19
18
17
17
16
15
15
14
1,720
1,740
21
20
19
19
18
17
17
16
15
15
14
1,740
1,760
21
20
20
19
18
18
17
16
16
15
14
1,760
1,780
21
21
20
19
19
18
17
17
16
15
15
1,780
1,800
22
21
20
20
19
18
18
17
16
16
15
1,800
1,820
22
21
21
20
19
19
18
17
17
16
15
1,820
1,840
22
22
21
20
20
19
18
18
17
16
16
1,840
1,860
23
22
21
20
20
19
18
18
17
16
16
1,860
1,880
23
22
21
21
20
19
19
18
17
17
16
1,880
1,900
24
22
22
21
20
20
19
18
18
17
16
1,900
1,920
25
23
22
21
21
20
19
19
18
17
17
1,920
1,940
25
24
22
22
21
20
20
19
18
18
17
1,940
1,960
26
24
23
22
21
21
20
19
19
18
17
1,960
1,980
26
25
23
22
21
21
20
19
19
18
17
1,980
2,000
27
26
24
23
22
21
20
20
19
18
18
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-108
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
2,000
2,020
28
26
25
23
22
21
21
20
19
19
18
2,020
2,040
28
27
25
24
22
22
21
20
20
19
18
2,040
2,060
29
27
26
24
23
22
21
21
20
19
19
2,060
2,080
30
28
27
25
24
22
22
21
20
20
19
2,080
2,100
30
29
27
26
24
23
22
21
21
20
19
2,100
2,120
31
29
28
26
25
23
22
21
21
20
19
2,120
2,140
32
30
29
27
25
24
22
22
21
20
20
2,140
2,160
32
31
29
28
26
25
23
22
21
21
20
2,160
2,180
33
31
30
28
27
25
24
22
22
21
20
2,180
2,200
33
32
30
29
27
26
24
23
22
21
21
2,200
2,220
34
33
31
30
28
26
25
23
22
22
21
2,220
2,240
35
33
32
30
29
27
26
24
23
22
21
2,240
2,260
36
34
32
31
29
28
26
25
23
22
21
2,260
2,280
37
35
33
31
30
28
27
25
24
22
22
2,280
2,300
38
35
34
32
31
29
28
26
24
23
22
2,300
2,320
39
36
34
33
31
30
28
27
25
24
22
2,320
2,340
40
37
35
33
32
30
29
27
26
24
23
2,340
2,360
41
38
36
34
32
31
29
28
26
25
23
2,360
2,380
42
40
37
35
33
32
30
29
27
26
24
2,380
2,400
43
41
38
35
34
32
31
29
28
26
25
2,400
2,420
44
42
39
36
34
33
31
30
28
27
25
2,420
2,440
45
43
40
38
35
34
32
30
29
27
26
2,440
2,460
47
44
41
39
36
34
33
31
30
28
27
2,460
2,480
48
45
42
40
37
35
33
32
30
29
27
2,480
2,500
49
46
44
41
38
36
34
32
31
29
28
2,500
2,520
50
47
45
42
39
37
35
33
32
30
28
2,520
2,540
51
48
46
43
40
38
35
34
32
31
29
2,540
2,560
52
49
47
44
42
39
36
34
33
31
30
2,560
2,580
53
51
48
45
43
40
37
35
33
32
30
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-109
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
2,580
2,600
54
52
49
46
44
41
39
36
34
33
31
2,600
2,620
55
53
50
47
45
42
40
37
35
33
32
2,620
2,640
56
54
51
49
46
43
41
38
35
34
32
2,640
2,660
58
55
52
50
47
44
42
39
37
34
33
2,660
2,680
59
56
53
51
48
46
43
40
38
35
34
2,680
2,700
60
57
55
52
49
47
44
41
39
36
34
2,700
2,720
61
58
56
53
50
48
45
42
40
37
35
2,720
2,740
62
59
57
54
51
49
46
44
41
38
36
2,740
2,760
63
60
58
55
53
50
47
45
42
39
37
2,760
2,780
64
62
59
56
54
51
48
46
43
41
38
2,780
2,800
65
63
60
57
55
52
50
47
44
42
39
2,800
2,820
66
64
61
58
56
53
51
48
45
43
40
2,820
2,840
67
65
62
60
57
54
52
49
46
44
41
2,840
2,860
69
66
63
61
58
55
53
50
48
45
42
2,860
2,880
70
67
64
62
59
57
54
51
49
46
43
2,880
2,900
71
68
66
63
60
58
55
52
50
47
45
2,900
2,920
72
69
67
64
61
59
56
53
51
48
46
2,920
2,940
73
70
68
65
62
60
57
55
52
49
47
2,940
2,960
74
71
69
66
64
61
58
56
53
50
48
2,960
2,980
75
73
70
67
65
62
59
57
54
52
49
2,980
3,000
76
74
71
68
66
63
61
58
55
53
50
3,000
3,020
77
75
72
69
67
64
62
59
56
54
51
3,020
3,040
78
76
73
71
68
65
63
60
57
55
52
3,040
3,060
80
77
74
72
69
66
64
61
59
56
53
3,060
3,080
81
78
75
73
70
68
65
62
60
57
54
3,080
3,100
82
79
77
74
71
69
66
63
61
58
56
3,100
3,120
83
80
78
75
72
70
67
64
62
59
57
3,120
3,140
84
81
79
76
73
71
68
66
63
60
58
3,140
3,160
85
82
80
77
75
72
69
67
64
61
59
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-110
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
3,160
3,180
86
84
81
78
76
73
70
68
65
63
60
3,180
3,200
87
85
82
79
77
74
72
69
66
64
61
3,200
3,220
88
86
83
80
78
75
73
70
67
65
62
3,220
3,240
89
87
84
82
79
76
74
71
68
66
63
3,240
3,260
91
88
85
83
80
77
75
72
70
67
64
3,260
3,280
92
89
86
84
81
79
76
73
71
68
65
3,280
3,300
93
90
88
85
82
80
77
74
72
69
67
3,300
3,320
94
91
89
86
83
81
78
75
73
70
68
3,320
3,340
96
93
90
87
84
82
79
77
74
71
69
3,340
3,360
97
94
91
88
86
83
80
78
75
72
70
3,360
3,380
98
95
92
89
87
84
81
79
76
74
71
3,380
3,400
100
97
93
90
88
85
83
80
77
75
72
3,400
3,420
101
98
95
92
89
86
84
81
78
76
73
3,420
3,440
102
99
96
93
90
87
85
82
79
77
74
3,440
3,460
103
100
97
94
91
88
86
83
81
78
75
3,460
3,480
105
102
99
96
92
90
87
84
82
79
76
3,480
3,500
106
103
100
97
94
91
88
85
83
80
78
3,500
3,520
107
104
101
98
95
92
89
86
84
81
79
3,520
3,540
109
105
102
99
96
93
90
88
85
82
80
3,540
3,560
110
107
104
101
98
95
91
89
86
83
81
3,560
3,580
111
108
105
102
99
96
93
90
87
85
82
3,580
3,600
112
109
106
103
100
97
94
91
88
86
83
3,600
3,620
114
111
108
104
101
98
95
92
89
87
84
3,620
3,640
115
112
109
106
103
100
97
94
91
88
85
3,640
3,660
116
113
110
107
104
101
98
95
92
89
86
3,660
3,680
117
114
111
108
105
102
99
96
93
90
87
3,680
3,700
119
116
113
110
107
104
100
97
94
91
89
3,700
3,720
120
117
114
111
108
105
102
99
96
93
90
3,720
3,740
121
118
115
112
109
106
103
100
97
94
91
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-111
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
3,740
3,760
123
120
116
113
110
107
104
101
98
95
92
3,760
3,780
124
121
118
115
112
109
106
103
99
96
93
3,780
3,800
125
122
119
116
113
110
107
104
101
98
95
3,800
3,820
126
123
120
117
114
111
108
105
102
99
96
3,820
3,840
128
125
122
119
116
112
109
106
103
100
97
3,840
3,860
129
126
123
120
117
114
111
108
105
102
98
3,860
3,880
130
127
124
121
118
115
112
109
106
103
100
3,880
3,900
132
129
125
122
119
116
113
110
107
104
101
3,900
3,920
133
130
127
124
121
118
115
111
108
105
102
3,920
3,940
134
131
128
125
122
119
116
113
110
107
104
3,940
3,960
135
132
129
126
123
120
117
114
111
108
105
3,960
3,980
137
134
131
128
124
121
118
115
112
109
106
3,980
4,000
138
135
132
129
126
123
120
117
114
111
107
4,000
4,020
139
136
133
130
127
124
121
118
115
112
109
4,020
4,040
141
137
134
131
128
125
122
119
116
113
110
4,040
4,060
142
139
136
133
130
127
123
120
117
114
111
4,060
4,080
143
140
137
134
131
128
125
122
119
116
113
4,080
4,100
144
141
138
135
132
129
126
123
120
117
114
4,100
4,120
146
143
140
136
133
130
127
124
121
118
115
4,120
4,140
147
144
141
138
135
132
129
126
123
119
116
4,140
4,160
148
145
142
139
136
133
130
127
124
121
118
4,160
4,180
149
146
143
140
137
134
131
128
125
122
119
4,180
4,200
151
148
145
142
139
136
132
129
126
123
120
4,200
4,220
152
149
146
143
140
137
134
131
128
125
122
4,220
4,240
153
150
147
144
141
138
135
132
129
126
123
4,240
4,260
155
152
148
145
142
139
136
133
130
127
124
4,260
4,280
156
153
150
147
144
141
138
135
131
128
125
4,280
4,300
157
154
151
148
145
142
139
136
133
130
127
4,300
4,320
159
155
152
149
146
143
140
137
134
131
128
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-112
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
4,320
4,340
160
157
154
151
148
144
141
138
135
132
129
4,340
4,360
161
158
155
152
149
146
143
140
137
134
130
4,360
4,380
163
160
156
153
150
147
144
141
138
135
132
4,380
4,400
164
161
158
154
151
148
145
142
139
136
133
4,400
4,420
166
162
159
156
153
150
147
143
140
137
134
4,420
4,440
167
164
160
157
154
151
148
145
142
139
136
4,440
4,460
168
165
162
159
155
152
149
146
143
140
137
4,460
4,480
170
166
163
160
157
153
150
147
144
141
138
4,480
4,500
171
168
164
161
158
155
152
149
146
143
139
4,500
4,520
172
169
166
163
159
156
153
150
147
144
141
4,520
4,540
174
170
167
164
161
157
154
151
148
145
142
4,540
4,560
175
172
169
165
162
159
156
152
149
146
143
4,560
4,580
176
173
170
167
163
160
157
154
151
148
145
4,580
4,600
178
175
171
168
165
162
158
155
152
149
146
4,600
4,620
179
176
173
169
166
163
160
156
153
150
147
4,620
4,640
180
177
174
171
167
164
161
158
155
151
148
4,640
4,660
182
179
175
172
169
166
162
159
156
153
150
4,660
4,680
183
180
177
173
170
167
164
160
157
154
151
4,680
4,700
185
181
178
175
172
168
165
162
159
155
152
4,700
4,720
186
183
179
176
173
170
166
163
160
157
154
4,720
4,740
187
184
181
178
174
171
168
165
161
158
155
4,740
4,760
189
185
182
179
176
172
169
166
163
159
156
4,760
4,780
190
187
184
180
177
174
171
167
164
161
158
4,780
4,800
191
188
185
182
178
175
172
169
165
162
159
4,800
4,820
193
189
186
183
180
176
173
170
167
164
160
4,820
4,840
194
191
188
184
181
178
175
171
168
165
162
4,840
4,860
195
192
189
186
182
179
176
173
169
166
163
4,860
4,880
197
194
190
187
184
181
177
174
171
168
164
4,880
4,900
198
195
192
188
185
182
179
175
172
169
166
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-113
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
4,900
4,920
200
196
193
190
187
183
180
177
174
170
167
4,920
4,940
201
198
194
191
188
185
181
178
175
172
168
4,940
4,960
202
199
196
193
189
186
183
180
176
173
170
4,960
4,980
204
200
197
194
191
187
184
181
178
174
171
4,980
5,000
205
202
198
195
192
189
185
182
179
176
173
5,000
5,020
206
203
200
197
193
190
187
184
180
177
174
5,020
5,040
208
204
201
198
195
191
188
185
182
178
175
5,040
5,060
209
206
203
199
196
193
190
186
183
180
177
5,060
5,080
210
207
204
201
197
194
191
188
184
181
178
5,080
5,100
212
209
205
202
199
196
192
189
186
183
179
5,100
5,120
213
210
207
203
200
197
194
190
187
184
181
5,120
5,140
214
211
208
205
201
198
195
192
189
185
182
5,140
5,160
216
213
209
206
203
200
196
193
190
187
183
5,160
5,180
217
214
211
207
204
201
198
194
191
188
185
5,180
5,200
219
215
212
209
206
202
199
196
193
189
186
5,200
5,220
220
217
213
210
207
204
200
197
194
191
187
5,220
5,240
221
218
215
212
208
205
202
199
195
192
189
5,240
5,260
223
219
216
213
210
206
203
200
197
193
190
5,260
5,280
224
221
218
214
211
208
205
201
198
195
192
5,280
5,300
225
222
219
216
212
209
206
203
199
196
193
5,300
5,320
227
223
220
217
214
210
207
204
201
198
194
5,320
5,340
228
225
222
218
215
212
209
205
202
199
196
5,340
5,360
229
226
223
220
216
213
210
207
203
200
197
5,360
5,380
231
228
224
221
218
215
211
208
205
202
198
5,380
5,400
232
229
226
222
219
216
213
209
206
203
200
5,400
5,420
234
230
227
224
221
217
214
211
208
204
201
5,420
5,440
235
232
228
225
222
219
215
212
209
206
202
5,440
5,460
236
233
230
227
223
220
217
214
210
207
204
5,460
5,480
238
234
231
228
225
221
218
215
212
208
205
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-114
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
5,480
5,500
239
236
232
229
226
223
219
216
213
210
207
5,500
5,520
240
237
234
231
227
224
221
218
214
211
208
5,520
5,540
242
238
235
232
229
225
222
219
216
212
209
5,540
5,560
243
240
237
233
230
227
224
220
217
214
211
5,560
5,580
244
241
238
235
231
228
225
222
218
215
212
5,580
5,600
246
243
239
236
233
230
226
223
220
217
213
5,600
5,620
247
244
241
237
234
231
228
224
221
218
215
5,620
5,640
248
245
242
239
235
232
229
226
223
219
216
5,640
5,660
250
247
243
240
237
234
230
227
224
221
217
5,660
5,680
251
248
245
241
238
235
232
228
225
222
219
5,680
5,700
253
249
246
243
240
236
233
230
227
223
220
5,700
5,720
254
251
247
244
241
238
234
231
228
225
221
5,720
5,740
255
252
249
246
242
239
236
233
229
226
223
5,740
5,760
257
253
250
247
244
240
237
234
231
227
224
5,760
5,780
258
255
252
248
245
242
239
235
232
229
226
5,780
5,800
259
256
253
250
246
243
240
237
233
230
227
5,800
5,820
261
257
254
251
248
244
241
238
235
232
228
5,820
5,840
262
259
256
252
249
246
243
239
236
233
230
5,840
5,860
263
260
257
254
250
247
244
241
237
234
231
5,860
5,880
265
262
258
255
252
249
245
242
239
236
232
5,880
5,900
266
263
260
256
253
250
247
243
240
237
234
5,900
5,920
268
264
261
258
255
251
248
245
242
238
235
5,920
5,940
269
266
262
259
256
253
249
246
243
240
236
5,940
5,960
270
267
264
261
257
254
251
248
244
241
238
5,960
5,980
272
268
265
262
259
255
252
249
246
242
239
5,980
6,000
273
270
266
263
260
257
253
250
247
244
241
6,000
6,020
274
271
268
265
261
258
255
252
248
245
242
6,020
6,040
276
272
269
266
263
259
256
253
250
246
243
6,040
6,060
277
274
271
267
264
261
258
254
251
248
245
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-115
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
6,060
6,080
278
275
272
269
265
262
259
256
252
249
246
6,080
6,100
280
277
273
270
267
264
260
257
254
251
247
6,100
6,120
281
278
275
271
268
265
262
258
255
252
249
6,120
6,140
282
279
276
273
269
266
263
260
257
253
250
6,140
6,160
284
281
277
274
271
268
264
261
258
255
251
6,160
6,180
285
282
279
275
272
269
266
262
259
256
253
6,180
6,200
287
283
280
277
274
270
267
264
261
257
254
6,200
6,220
288
285
281
278
275
272
268
265
262
259
255
6,220
6,240
289
286
283
280
276
273
270
267
263
260
257
6,240
6,260
291
287
284
281
278
274
271
268
265
261
258
6,260
6,280
292
289
286
282
279
276
273
269
266
263
260
6,280
6,300
293
290
287
284
280
277
274
271
267
264
261
6,300
6,320
295
291
288
285
282
278
275
272
269
266
262
6,320
6,340
296
293
290
286
283
280
277
273
270
267
264
6,340
6,360
297
294
291
288
284
281
278
275
271
268
265
6,360
6,380
299
296
292
289
286
283
279
276
273
270
266
6,380
6,400
300
297
294
290
287
284
281
277
274
271
268
6,400
6,420
302
298
295
292
289
285
282
279
276
272
269
6,420
6,440
303
300
296
293
290
287
283
280
277
274
270
6,440
6,460
304
301
298
295
291
288
285
282
278
275
272
6,460
6,480
306
302
299
296
293
289
286
283
280
276
273
6,480
6,500
307
304
300
297
294
291
287
284
281
278
275
6,500
6,520
308
305
302
299
295
292
289
286
282
279
276
6,520
6,540
310
306
303
300
297
293
290
287
284
280
277
6,540
6,560
311
308
305
301
298
295
292
288
285
282
279
6,560
6,580
312
309
306
303
299
296
293
290
286
283
280
6,580
6,600
314
311
307
304
301
298
294
291
288
285
281
6,600
6,620
315
312
309
305
302
299
296
292
289
286
283
6,620
6,640
316
313
310
307
303
300
297
294
291
287
284
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-116
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
6,640
6,660
318
315
311
308
305
302
298
295
292
289
285
6,660
6,680
319
316
313
309
306
303
300
296
293
290
287
6,680
6,700
321
317
314
311
308
304
301
298
295
291
288
6,700
6,720
322
319
315
312
309
306
302
299
296
293
289
6,720
6,740
323
320
317
314
310
307
304
301
297
294
291
6,740
6,760
325
321
318
315
312
308
305
302
299
295
292
6,760
6,780
326
323
320
316
313
310
307
303
300
297
294
6,780
6,800
327
324
321
318
314
311
308
305
301
298
295
6,800
6,820
329
325
322
319
316
312
309
306
303
300
296
6,820
6,840
330
327
324
320
317
314
311
307
304
301
298
6,840
6,860
331
328
325
322
318
315
312
309
305
302
299
6,860
6,880
333
330
326
323
320
317
313
310
307
304
300
6,880
6,900
334
331
328
324
321
318
315
311
308
305
302
6,900
6,920
336
332
329
326
323
319
316
313
310
306
303
6,920
6,940
337
334
330
327
324
321
317
314
311
308
304
6,940
6,960
338
335
332
329
325
322
319
316
312
309
306
6,960
6,980
340
336
333
330
327
323
320
317
314
310
307
6,980
7,000
341
338
334
331
328
325
321
318
315
312
309
7,000
7,020
342
339
336
333
329
326
323
320
316
313
310
7,020
7,040
344
340
337
334
331
327
324
321
318
314
311
7,040
7,060
345
342
339
335
332
329
326
322
319
316
313
7,060
7,080
346
343
340
337
333
330
327
324
320
317
314
7,080
7,100
348
345
341
338
335
332
328
325
322
319
315
7,100
7,120
349
346
343
339
336
333
330
326
323
320
317
7,120
7,140
350
347
344
341
337
334
331
328
325
321
318
7,140
7,160
352
349
345
342
339
336
332
329
326
323
319
7,160
7,180
353
350
347
343
340
337
334
330
327
324
321
7,180
7,200
355
351
348
345
342
338
335
332
329
325
322
7,200
7,220
356
353
349
346
343
340
336
333
330
327
323
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-117
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
7,220
7,240
357
354
351
348
344
341
338
335
331
328
325
7,240
7,260
359
355
352
349
346
342
339
336
333
329
326
7,260
7,280
360
357
354
350
347
344
341
337
334
331
328
7,280
7,300
361
358
355
352
348
345
342
339
335
332
329
7,300
7,320
363
359
356
353
350
346
343
340
337
334
330
7,320
7,340
364
361
358
354
351
348
345
341
338
335
332
7,340
7,360
365
362
359
356
352
349
346
343
339
336
333
7,360
7,380
367
364
360
357
354
351
347
344
341
338
334
7,380
7,400
368
365
362
358
355
352
349
345
342
339
336
7,400
7,420
370
366
363
360
357
353
350
347
344
340
337
7,420
7,440
371
368
364
361
358
355
351
348
345
342
338
7,440
7,460
372
369
366
363
359
356
353
350
346
343
340
7,460
7,480
374
370
367
364
361
357
354
351
348
344
341
7,480
7,500
375
372
368
365
362
359
355
352
349
346
343
7,500
7,520
376
373
370
367
363
360
357
354
350
347
344
7,520
7,540
378
374
371
368
365
361
358
355
352
348
345
7,540
7,560
379
376
373
369
366
363
360
356
353
350
347
7,560
7,580
380
377
374
371
367
364
361
358
354
351
348
7,580
7,600
382
379
375
372
369
366
362
359
356
353
349
7,600
7,620
383
380
377
373
370
367
364
360
357
354
351
7,620
7,640
384
381
378
375
371
368
365
362
359
355
352
7,640
7,660
386
383
379
376
373
370
366
363
360
357
353
7,660
7,680
387
384
381
377
374
371
368
364
361
358
355
7,680
7,700
389
385
382
379
376
372
369
366
363
359
356
7,700
7,720
390
387
383
380
377
374
370
367
364
361
357
7,720
7,740
391
388
385
382
378
375
372
369
365
362
359
7,740
7,760
393
389
386
383
380
376
373
370
367
363
360
7,760
7,780
394
391
388
384
381
378
375
371
368
365
362
7,780
7,800
395
392
389
386
382
379
376
373
369
366
363
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-118
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
7,800
7,820
397
393
390
387
384
380
377
374
371
368
364
7,820
7,840
398
395
392
388
385
382
379
375
372
369
366
7,840
7,860
399
396
393
390
386
383
380
377
373
370
367
7,860
7,880
401
398
394
391
388
385
381
378
375
372
368
7,880
7,900
402
399
396
392
389
386
383
379
376
373
370
7,900
7,920
404
400
397
394
391
387
384
381
378
374
371
7,920
7,940
405
402
398
395
392
389
385
382
379
376
372
7,940
7,960
406
403
400
397
393
390
387
384
380
377
374
7,960
7,980
408
404
401
398
395
391
388
385
382
378
375
7,980
8,000
409
406
402
399
396
393
389
386
383
380
377
8,000
8,020
410
407
404
401
397
394
391
388
384
381
378
8,020
8,040
412
408
405
402
399
395
392
389
386
382
379
8,040
8,060
413
410
407
403
400
397
394
390
387
384
381
8,060
8,080
414
411
408
405
401
398
395
392
388
385
382
8,080
8,100
416
413
409
406
403
400
396
393
390
387
383
8,100
8,120
417
414
411
407
404
401
398
394
391
388
385
8,120
8,140
418
415
412
409
405
402
399
396
393
389
386
8,140
8,160
420
417
413
410
407
404
400
397
394
391
387
8,160
8,180
421
418
415
411
408
405
402
398
395
392
389
8,180
8,200
423
419
416
413
410
406
403
400
397
393
390
8,200
8,220
424
421
417
414
411
408
404
401
398
395
391
8,220
8,240
425
422
419
416
412
409
406
403
399
396
393
8,240
8,260
427
423
420
417
414
410
407
404
401
397
394
8,260
8,280
428
425
422
418
415
412
409
405
402
399
396
8,280
8,300
429
426
423
420
416
413
410
407
403
400
397
8,300
8,320
431
427
424
421
418
414
411
408
405
402
398
8,320
8,340
432
429
426
422
419
416
413
409
406
403
400
8,340
8,360
433
430
427
424
420
417
414
411
407
404
401
8,360
8,380
435
432
428
425
422
419
415
412
409
406
402
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-119
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
8,380
8,400
436
433
430
426
423
420
417
413
410
407
404
8,400
8,420
438
434
431
428
425
421
418
415
412
408
405
8,420
8,440
439
436
432
429
426
423
419
416
413
410
406
8,440
8,460
440
437
434
431
427
424
421
418
414
411
408
8,460
8,480
442
438
435
432
429
425
422
419
416
412
409
8,480
8,500
443
440
436
433
430
427
423
420
417
414
411
8,500
8,520
444
441
438
435
431
428
425
422
418
415
412
8,520
8,540
446
442
439
436
433
429
426
423
420
416
413
8,540
8,560
447
444
441
437
434
431
428
424
421
418
415
8,560
8,580
448
445
442
439
435
432
429
426
422
419
416
8,580
8,600
450
447
443
440
437
434
430
427
424
421
417
8,600
8,620
451
448
445
441
438
435
432
428
425
422
419
8,620
8,640
452
449
446
443
439
436
433
430
427
423
420
8,640
8,660
454
451
447
444
441
438
434
431
428
425
421
8,660
8,680
455
452
449
445
442
439
436
432
429
426
423
8,680
8,700
457
453
450
447
444
440
437
434
431
427
424
8,700
8,720
458
455
451
448
445
442
438
435
432
429
425
8,720
8,740
459
456
453
450
446
443
440
437
433
430
427
8,740
8,760
461
457
454
451
448
444
441
438
435
431
428
8,760
8,780
462
459
456
452
449
446
443
439
436
433
430
8,780
8,800
463
460
457
454
450
447
444
441
437
434
431
8,800
8,820
465
461
458
455
452
448
445
442
439
436
432
8,820
8,840
466
463
460
456
453
450
447
443
440
437
434
8,840
8,860
467
464
461
458
454
451
448
445
441
438
435
8,860
8,880
469
466
462
459
456
453
449
446
443
440
436
8,880
8,900
470
467
464
460
457
454
451
447
444
441
438
8,900
8,920
472
468
465
462
459
455
452
449
446
442
439
8,920
8,940
473
470
466
463
460
457
453
450
447
444
440
8,940
8,960
474
471
468
465
461
458
455
452
448
445
442
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-120
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
8,960
8,980
476
472
469
466
463
459
456
453
450
446
443
8,980
9,000
477
474
470
467
464
461
457
454
451
448
445
9,000
9,020
478
475
472
469
465
462
459
456
452
449
446
9,020
9,040
480
476
473
470
467
463
460
457
454
450
447
9,040
9,060
481
478
475
471
468
465
462
458
455
452
449
9,060
9,080
482
479
476
473
469
466
463
460
456
453
450
9,080
9,100
484
481
477
474
471
468
464
461
458
455
451
9,100
9,120
485
482
479
475
472
469
466
462
459
456
453
9,120
9,140
486
483
480
477
473
470
467
464
461
457
454
9,140
9,160
488
485
481
478
475
472
468
465
462
459
455
9,160
9,180
489
486
483
479
476
473
470
466
463
460
457
9,180
9,200
491
487
484
481
478
474
471
468
465
461
458
9,200
9,220
492
489
485
482
479
476
472
469
466
463
459
9,220
9,240
493
490
487
484
480
477
474
471
467
464
461
9,240
9,260
495
491
488
485
482
478
475
472
469
465
462
9,260
9,280
496
493
490
486
483
480
477
473
470
467
464
9,280
9,300
497
494
491
488
484
481
478
475
471
468
465
9,300
9,320
499
495
492
489
486
482
479
476
473
470
466
9,320
9,340
500
497
494
490
487
484
481
477
474
471
468
9,340
9,360
501
498
495
492
488
485
482
479
475
472
469
9,360
9,380
503
500
496
493
490
487
483
480
477
474
470
9,380
9,400
504
501
498
494
491
488
485
481
478
475
472
9,400
9,420
506
502
499
496
493
489
486
483
480
476
473
9,420
9,440
507
504
500
497
494
491
487
484
481
478
474
9,440
9,460
508
505
502
499
495
492
489
486
482
479
476
9,460
9,480
510
506
503
500
497
493
490
487
484
480
477
9,480
9,500
511
508
504
501
498
495
491
488
485
482
479
9,500
9,520
512
509
506
503
499
496
493
490
486
483
480
9,520
9,540
514
510
507
504
501
497
494
491
488
484
481
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-121
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
9,540
9,560
515
512
509
505
502
499
496
492
489
486
483
9,560
9,580
516
513
510
507
503
500
497
494
490
487
484
9,580
9,600
518
515
511
508
505
502
498
495
492
489
485
9,600
9,620
519
516
513
509
506
503
500
496
493
490
487
9,620
9,640
520
517
514
511
507
504
501
498
495
491
488
9,640
9,660
522
519
515
512
509
506
502
499
496
493
489
9,660
9,680
523
520
517
513
510
507
504
500
497
494
491
9,680
9,700
525
521
518
515
512
508
505
502
499
495
492
9,700
9,720
526
523
519
516
513
510
506
503
500
497
493
9,720
9,740
527
524
521
518
514
511
508
505
501
498
495
9,740
9,760
529
525
522
519
516
512
509
506
503
499
496
9,760
9,780
530
527
524
520
517
514
511
507
504
501
498
9,780
9,800
531
528
525
522
518
515
512
509
505
502
499
9,800
9,820
533
529
526
523
520
516
513
510
507
504
500
9,820
9,840
534
531
528
524
521
518
515
511
508
505
502
9,840
9,860
535
532
529
526
522
519
516
513
509
506
503
9,860
9,880
537
534
530
527
524
521
517
514
511
508
504
9,880
9,900
538
535
532
528
525
522
519
515
512
509
506
9,900
9,920
540
536
533
530
527
523
520
517
514
510
507
9,920
9,940
541
538
534
531
528
525
521
518
515
512
508
9,940
9,960
542
539
536
533
529
526
523
520
516
513
510
9,960
9,980
544
540
537
534
531
527
524
521
518
514
511
9,980
10,000
545
542
538
535
532
529
525
522
519
516
513
10,000
10,020
546
543
540
537
533
530
527
524
520
517
514
10,020
10,040
548
544
541
538
535
531
528
525
522
518
515
10,040
10,060
549
546
543
539
536
533
530
526
523
520
517
10,060
10,080
550
547
544
541
537
534
531
528
524
521
518
10,080
10,100
552
549
545
542
539
536
532
529
526
523
519
10,100
10,120
553
550
547
543
540
537
534
530
527
524
521
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-122
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
10,120
10,140
554
551
548
545
541
538
535
532
529
525
522
10,140
10,160
556
553
549
546
543
540
536
533
530
527
523
10,160
10,180
557
554
551
547
544
541
538
534
531
528
525
10,180
10,200
559
555
552
549
546
542
539
536
533
529
526
10,200
10,220
560
557
553
550
547
544
540
537
534
531
527
10,220
10,240
561
558
555
552
548
545
542
539
535
532
529
10,240
10,260
563
559
556
553
550
546
543
540
537
533
530
10,260
10,280
564
561
558
554
551
548
545
541
538
535
532
10,280
10,300
565
562
559
556
552
549
546
543
539
536
533
10,300
10,320
567
563
560
557
554
550
547
544
541
538
534
10,320
10,340
568
565
562
558
555
552
549
545
542
539
536
10,340
10,360
569
566
563
560
556
553
550
547
543
540
537
10,360
10,380
571
568
564
561
558
555
551
548
545
542
538
10,380
10,400
572
569
566
562
559
556
553
549
546
543
540
10,400
10,420
574
570
567
564
561
557
554
551
548
544
541
10,420
10,440
575
572
568
565
562
559
555
552
549
546
542
10,440
10,460
576
573
570
567
563
560
557
554
550
547
544
10,460
10,480
578
574
571
568
565
561
558
555
552
548
545
10,480
10,500
579
576
572
569
566
563
559
556
553
550
547
10,500
10,520
580
577
574
571
567
564
561
558
554
551
548
10,520
10,540
582
578
575
572
569
565
562
559
556
552
549
10,540
10,560
583
580
577
573
570
567
564
560
557
554
551
10,560
10,580
584
581
578
575
571
568
565
562
558
555
552
10,580
10,600
586
583
579
576
573
570
566
563
560
557
553
10,600
10,620
587
584
581
577
574
571
568
564
561
558
555
10,620
10,640
588
585
582
579
575
572
569
566
563
559
556
10,640
10,660
590
587
583
580
577
574
570
567
564
561
557
10,660
10,680
591
588
585
581
578
575
572
568
565
562
559
10,680
10,700
593
589
586
583
580
576
573
570
567
563
560
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-123
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
10,700
10,720
594
591
587
584
581
578
574
571
568
565
561
10,720
10,740
596
592
589
586
582
579
576
573
569
566
563
10,740
10,760
597
594
590
587
584
580
577
574
571
567
564
10,760
10,780
598
595
592
588
585
582
579
575
572
569
566
10,780
10,800
600
596
593
590
586
583
580
577
573
570
567
10,800
10,820
601
598
594
591
588
584
581
578
575
572
568
10,820
10,840
603
599
596
592
589
586
583
579
576
573
570
10,840
10,860
604
601
597
594
590
587
584
581
577
574
571
10,860
10,880
606
602
599
595
592
589
585
582
579
576
572
10,880
10,900
607
604
600
597
593
590
587
583
580
577
574
10,900
10,920
609
605
602
598
595
591
588
585
582
578
575
10,920
10,940
610
607
603
600
596
593
589
586
583
580
576
10,940
10,960
611
608
605
601
598
594
591
588
584
581
578
10,960
10,980
613
609
606
603
599
596
592
589
586
582
579
10,980
11,000
614
611
607
604
601
597
594
590
587
584
581
11,000
11,020
616
612
609
605
602
599
595
592
588
585
582
11,020
11,040
617
614
610
607
603
600
597
593
590
586
583
11,040
11,060
619
615
612
608
605
601
598
595
591
588
585
11,060
11,080
620
617
613
610
606
603
599
596
593
589
586
11,080
11,100
621
618
615
611
608
604
601
597
594
591
587
11,100
11,120
623
619
616
613
609
606
602
599
595
592
589
11,120
11,140
624
621
617
614
611
607
604
600
597
593
590
11,140
11,160
626
622
619
615
612
609
605
602
598
595
591
11,160
11,180
627
624
620
617
613
610
607
603
600
596
593
11,180
11,200
629
625
622
618
615
612
608
605
601
598
594
11,200
11,220
630
627
623
620
616
613
610
606
603
599
596
11,220
11,240
632
628
625
621
618
614
611
608
604
601
597
11,240
11,260
633
630
626
623
619
616
612
609
606
602
599
11,260
11,280
634
631
628
624
621
617
614
610
607
604
600
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-124
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
11,280
11,300
636
632
629
626
622
619
615
612
608
605
602
11,300
11,320
637
634
630
627
624
620
617
613
610
606
603
11,320
11,340
639
635
632
628
625
622
618
615
611
608
604
11,340
11,360
640
637
633
630
626
623
620
616
613
609
606
11,360
11,380
642
638
635
631
628
624
621
618
614
611
607
11,380
11,400
643
640
636
633
629
626
622
619
616
612
609
11,400
11,420
645
641
638
634
631
627
624
620
617
614
610
11,420
11,440
646
643
639
636
632
629
625
622
618
615
612
11,440
11,460
647
644
641
637
634
630
627
623
620
616
613
11,460
11,480
649
645
642
639
635
632
628
625
621
618
615
11,480
11,500
650
647
643
640
637
633
630
626
623
619
616
11,500
11,520
652
648
645
641
638
635
631
628
624
621
617
11,520
11,540
653
650
646
643
639
636
633
629
626
622
619
11,540
11,560
655
651
648
644
641
637
634
631
627
624
620
11,560
11,580
656
653
649
646
642
639
635
632
629
625
622
11,580
11,600
657
654
651
647
644
640
637
633
630
627
623
11,600
11,620
659
655
652
649
645
642
638
635
631
628
625
11,620
11,640
660
657
653
650
647
643
640
636
633
629
626
11,640
11,660
662
658
655
651
648
645
641
638
634
631
627
11,660
11,680
663
660
656
653
649
646
643
639
636
632
629
11,680
11,700
665
661
658
654
651
648
644
641
637
634
630
11,700
11,720
666
663
659
656
652
649
646
642
639
635
632
11,720
11,740
668
664
661
657
654
650
647
644
640
637
633
11,740
11,760
669
666
662
659
655
652
648
645
642
638
635
11,760
11,780
670
667
664
660
657
653
650
646
643
640
636
11,780
11,800
672
668
665
662
658
655
651
648
644
641
638
11,800
11,820
673
670
666
663
660
656
653
649
646
642
639
11,820
11,840
675
671
668
664
661
658
654
651
647
644
640
11,840
11,860
676
673
669
666
662
659
656
652
649
645
642
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-125
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
11,860
11,880
678
674
671
667
664
660
657
654
650
647
643
11,880
11,900
679
676
672
669
665
662
658
655
652
648
645
11,900
11,920
681
677
674
670
667
663
660
656
653
650
646
11,920
11,940
682
679
675
672
668
665
661
658
654
651
648
11,940
11,960
683
680
677
673
670
666
663
659
656
652
649
11,960
11,980
685
681
678
675
671
668
664
661
657
654
651
11,980
12,000
686
683
679
676
673
669
666
662
659
655
652
12,000
12,020
688
684
681
677
674
671
667
664
660
657
653
12,020
12,040
689
686
682
679
675
672
669
665
662
658
655
12,040
12,060
691
687
684
680
677
673
670
667
663
660
656
12,060
12,080
692
689
685
682
678
675
671
668
665
661
658
12,080
12,100
693
690
687
683
680
676
673
669
666
663
659
12,100
12,120
695
691
688
685
681
678
674
671
667
664
661
12,120
12,140
696
693
689
686
683
679
676
672
669
665
662
12,140
12,160
698
694
691
687
684
681
677
674
670
667
663
12,160
12,180
699
696
692
689
685
682
679
675
672
668
665
12,180
12,200
701
697
694
690
687
684
680
677
673
670
666
12,200
12,220
702
699
695
692
688
685
682
678
675
671
668
12,220
12,240
704
700
697
693
690
686
683
680
676
673
669
12,240
12,260
705
702
698
695
691
688
684
681
678
674
671
12,260
12,280
706
703
700
696
693
689
686
682
679
676
672
12,280
12,300
708
704
701
698
694
691
687
684
680
677
674
12,300
12,320
709
706
702
699
696
692
689
685
682
678
675
12,320
12,340
711
707
704
700
697
694
690
687
683
680
676
12,340
12,360
712
709
705
702
698
695
692
688
685
681
678
12,360
12,380
714
710
707
703
700
696
693
690
686
683
679
12,380
12,400
715
712
708
705
701
698
694
691
688
684
681
12,400
12,420
717
713
710
706
703
699
696
692
689
686
682
12,420
12,440
718
715
711
708
704
701
697
694
690
687
684
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-126
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
12,440
12,460
719
716
713
709
706
702
699
695
692
688
685
12,460
12,480
721
717
714
711
707
704
700
697
693
690
687
12,480
12,500
722
719
715
712
709
705
702
698
695
691
688
12,500
12,520
724
720
717
713
710
707
703
700
696
693
689
12,520
12,540
725
722
718
715
711
708
705
701
698
694
691
12,540
12,560
727
723
720
716
713
709
706
703
699
696
692
12,560
12,580
728
725
721
718
714
711
707
704
701
697
694
12,580
12,600
729
726
723
719
716
712
709
705
702
699
695
12,600
12,620
731
727
724
721
717
714
710
707
703
700
697
12,620
12,640
732
729
725
722
719
715
712
708
705
701
698
12,640
12,660
734
730
727
723
720
717
713
710
706
703
699
12,660
12,680
735
732
728
725
721
718
715
711
708
704
701
12,680
12,700
737
733
730
726
723
720
716
713
709
706
702
12,700
12,720
738
735
731
728
724
721
718
714
711
707
704
12,720
12,740
740
736
733
729
726
722
719
716
712
709
705
12,740
12,760
741
738
734
731
727
724
720
717
714
710
707
12,760
12,780
742
739
736
732
729
725
722
718
715
712
708
12,780
12,800
744
740
737
734
730
727
723
720
716
713
710
12,800
12,820
745
742
738
735
732
728
725
721
718
714
711
12,820
12,840
747
743
740
736
733
730
726
723
719
716
712
12,840
12,860
748
745
741
738
734
731
728
724
721
717
714
12,860
12,880
750
746
743
739
736
732
729
726
722
719
715
12,880
12,900
751
748
744
741
737
734
730
727
724
720
717
12,900
12,920
753
749
746
742
739
735
732
728
725
722
718
12,920
12,940
754
751
747
744
740
737
733
730
726
723
720
12,940
12,960
755
752
749
745
742
738
735
731
728
724
721
12,960
12,980
757
753
750
747
743
740
736
733
729
726
723
12,980
13,000
758
755
751
748
745
741
738
734
731
727
724
13,000
13,020
760
756
753
749
746
743
739
736
732
729
725
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-127
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
13,020
13,040
761
758
754
751
747
744
741
737
734
730
727
13,040
13,060
763
759
756
752
749
745
742
739
735
732
728
13,060
13,080
764
761
757
754
750
747
743
740
737
733
730
13,080
13,100
765
762
759
755
752
748
745
741
738
735
731
13,100
13,120
767
763
760
757
753
750
746
743
739
736
733
13,120
13,140
768
765
761
758
755
751
748
744
741
737
734
13,140
13,160
770
766
763
759
756
753
749
746
742
739
735
13,160
13,180
771
768
764
761
757
754
751
747
744
740
737
13,180
13,200
773
769
766
762
759
756
752
749
745
742
738
13,200
13,220
774
771
767
764
760
757
754
750
747
743
740
13,220
13,240
776
772
769
765
762
758
755
752
748
745
741
13,240
13,260
777
774
770
767
763
760
756
753
750
746
743
13,260
13,280
778
775
772
768
765
761
758
754
751
748
744
13,280
13,300
780
776
773
770
766
763
759
756
752
749
746
13,300
13,320
781
778
774
771
768
764
761
757
754
750
747
13,320
13,340
783
779
776
772
769
766
762
759
755
752
748
13,340
13,360
784
781
777
774
770
767
764
760
757
753
750
13,360
13,380
786
782
779
775
772
768
765
762
758
755
751
13,380
13,400
787
784
780
777
773
770
766
763
760
756
753
13,400
13,420
789
785
782
778
775
771
768
764
761
758
754
13,420
13,440
790
787
783
780
776
773
769
766
762
759
756
13,440
13,460
791
788
785
781
778
774
771
767
764
760
757
13,460
13,480
793
789
786
783
779
776
772
769
765
762
759
13,480
13,500
794
791
787
784
781
777
774
770
767
763
760
13,500
13,520
796
792
789
785
782
779
775
772
768
765
761
13,520
13,540
797
794
790
787
783
780
777
773
770
766
763
13,540
13,560
799
795
792
788
785
781
778
775
771
768
764
13,560
13,580
800
797
793
790
786
783
779
776
773
769
766
13,580
13,600
801
798
795
791
788
784
781
777
774
771
767
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-128
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
13,600
13,620
803
799
796
793
789
786
782
779
775
772
769
13,620
13,640
804
801
797
794
791
787
784
780
777
773
770
13,640
13,660
806
802
799
795
792
789
785
782
778
775
771
13,660
13,680
807
804
800
797
793
790
787
783
780
776
773
13,680
13,700
809
805
802
798
795
792
788
785
781
778
774
13,700
13,720
810
807
803
800
796
793
790
786
783
779
776
13,720
13,740
812
808
805
801
798
794
791
788
784
781
777
13,740
13,760
813
810
806
803
799
796
792
789
786
782
779
13,760
13,780
814
811
808
804
801
797
794
790
787
784
780
13,780
13,800
816
812
809
806
802
799
795
792
788
785
782
13,800
13,820
817
814
810
807
804
800
797
793
790
786
783
13,820
13,840
819
815
812
808
805
802
798
795
791
788
784
13,840
13,860
820
817
813
810
806
803
800
796
793
789
786
13,860
13,880
822
818
815
811
808
804
801
798
794
791
787
13,880
13,900
823
820
816
813
809
806
802
799
796
792
789
13,900
13,920
825
821
818
814
811
807
804
800
797
794
790
13,920
13,940
826
823
819
816
812
809
805
802
798
795
792
13,940
13,960
827
824
821
817
814
810
807
803
800
796
793
13,960
13,980
829
825
822
819
815
812
808
805
801
798
795
13,980
14,000
830
827
823
820
817
813
810
806
803
799
796
14,000
14,020
832
828
825
821
818
815
811
808
804
801
797
14,020
14,040
833
830
826
823
819
816
813
809
806
802
799
14,040
14,060
835
831
828
824
821
817
814
811
807
804
800
14,060
14,080
836
833
829
826
822
819
815
812
809
805
802
14,080
14,100
837
834
831
827
824
820
817
813
810
807
803
14,100
14,120
839
835
832
829
825
822
818
815
811
808
805
14,120
14,140
840
837
833
830
827
823
820
816
813
809
806
14,140
14,160
842
838
835
831
828
825
821
818
814
811
807
14,160
14,180
843
840
836
833
829
826
823
819
816
812
809
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-129
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
14,180
14,200
845
841
838
834
831
828
824
821
817
814
810
14,200
14,220
846
843
839
836
832
829
826
822
819
815
812
14,220
14,240
848
844
841
837
834
830
827
824
820
817
813
14,240
14,260
849
846
842
839
835
832
828
825
822
818
815
14,260
14,280
850
847
844
840
837
833
830
826
823
820
816
14,280
14,300
852
848
845
842
838
835
831
828
824
821
818
14,300
14,320
853
850
846
843
840
836
833
829
826
822
819
14,320
14,340
855
851
848
844
841
838
834
831
827
824
820
14,340
14,360
856
853
849
846
842
839
836
832
829
825
822
14,360
14,380
858
854
851
847
844
840
837
834
830
827
823
14,380
14,400
859
856
852
849
845
842
838
835
832
828
825
14,400
14,420
861
857
854
850
847
843
840
836
833
830
826
14,420
14,440
862
859
855
852
848
845
841
838
834
831
828
14,440
14,460
863
860
857
853
850
846
843
839
836
832
829
14,460
14,480
865
861
858
855
851
848
844
841
837
834
831
14,480
14,500
866
863
859
856
853
849
846
842
839
835
832
14,500
14,520
868
864
861
857
854
851
847
844
840
837
833
14,520
14,540
869
866
862
859
855
852
849
845
842
838
835
14,540
14,560
871
867
864
860
857
853
850
847
843
840
836
14,560
14,580
872
869
865
862
858
855
851
848
845
841
838
14,580
14,600
873
870
867
863
860
856
853
849
846
843
839
14,600
14,620
875
871
868
865
861
858
854
851
847
844
841
14,620
14,640
876
873
869
866
863
859
856
852
849
845
842
14,640
14,660
878
874
871
867
864
861
857
854
850
847
843
14,660
14,680
879
876
872
869
865
862
859
855
852
848
845
14,680
14,700
881
877
874
870
867
864
860
857
853
850
846
14,700
14,720
882
879
875
872
868
865
862
858
855
851
848
14,720
14,740
884
880
877
873
870
866
863
860
856
853
849
14,740
14,760
885
882
878
875
871
868
864
861
858
854
851
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-130
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
14,760
14,780
886
883
880
876
873
869
866
862
859
856
852
14,780
14,800
888
884
881
878
874
871
867
864
860
857
854
14,800
14,820
889
886
882
879
876
872
869
865
862
858
855
14,820
14,840
891
887
884
880
877
874
870
867
863
860
856
14,840
14,860
892
889
885
882
878
875
872
868
865
861
858
14,860
14,880
894
890
887
883
880
876
873
870
866
863
859
14,880
14,900
895
892
888
885
881
878
874
871
868
864
861
14,900
14,920
897
893
890
886
883
879
876
872
869
866
862
14,920
14,940
898
895
891
888
884
881
877
874
870
867
864
14,940
14,960
900
896
893
889
886
882
879
875
872
868
865
14,960
14,980
901
898
894
891
887
884
880
877
873
870
867
14,980
15,000
903
899
896
892
889
885
882
878
875
871
868
15,000
15,020
904
901
897
894
890
887
883
880
876
873
869
15,020
15,040
906
902
899
895
891
888
885
881
878
874
871
15,040
15,060
907
904
900
897
893
889
886
883
879
876
872
15,060
15,080
909
905
902
898
895
891
887
884
881
877
874
15,080
15,100
911
907
903
900
896
892
889
885
882
879
875
15,100
15,120
912
908
905
901
898
894
890
887
883
880
877
15,120
15,140
914
910
906
903
899
895
892
888
885
881
878
15,140
15,160
915
911
908
904
901
897
893
890
886
883
879
15,160
15,180
917
913
909
906
902
898
895
891
888
884
881
15,180
15,200
918
914
911
907
904
900
896
893
889
886
882
15,200
15,220
920
916
912
909
905
902
898
894
891
887
884
15,220
15,240
921
918
914
910
907
903
899
896
892
889
885
15,240
15,260
923
919
915
912
908
905
901
897
894
890
887
15,260
15,280
924
921
917
913
910
906
902
899
895
892
888
15,280
15,300
926
922
918
915
911
908
904
900
897
893
890
15,300
15,320
927
924
920
916
913
909
905
902
898
895
891
15,320
15,340
929
925
922
918
914
911
907
903
900
896
893
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-131
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1
2
3
4
5
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7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
15,340
15,360
930
927
923
919
916
912
909
905
901
898
894
15,360
15,380
932
928
925
921
917
914
910
906
903
899
896
15,380
15,400
933
930
926
922
919
915
912
908
904
901
897
15,400
15,420
935
931
928
924
920
917
913
909
906
902
899
15,420
15,440
936
933
929
925
922
918
915
911
907
904
900
15,440
15,460
938
934
931
927
923
920
916
913
909
905
902
15,460
15,480
939
936
932
929
925
921
918
914
910
907
903
15,480
15,500
941
937
934
930
926
923
919
916
912
908
905
15,500
15,520
942
939
935
932
928
924
921
917
913
910
906
15,520
15,540
944
940
937
933
929
926
922
919
915
911
908
15,540
15,560
945
942
938
935
931
927
924
920
916
913
909
15,560
15,580
947
943
940
936
933
929
925
922
918
914
911
15,580
15,600
949
945
941
938
934
930
927
923
920
916
912
15,600
15,620
950
946
943
939
936
932
928
925
921
917
914
15,620
15,640
952
948
944
941
937
933
930
926
923
919
915
15,640
15,660
953
949
946
942
939
935
931
928
924
920
917
15,660
15,680
955
951
947
944
940
936
933
929
926
922
918
15,680
15,700
956
952
949
945
942
938
934
931
927
924
920
15,700
15,720
958
954
950
947
943
940
936
932
929
925
921
15,720
15,740
959
956
952
948
945
941
937
934
930
927
923
15,740
15,760
961
957
953
950
946
943
939
935
932
928
924
15,760
15,780
962
959
955
951
948
944
940
937
933
930
926
15,780
15,800
964
960
956
953
949
946
942
938
935
931
927
15,800
15,820
965
962
958
954
951
947
943
940
936
933
929
15,820
15,840
967
963
960
956
952
949
945
941
938
934
931
15,840
15,860
968
965
961
957
954
950
947
943
939
936
932
15,860
15,880
970
966
963
959
955
952
948
944
941
937
934
15,880
15,900
971
968
964
960
957
953
950
946
942
939
935
15,900
15,920
973
969
966
962
958
955
951
947
944
940
937
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-132
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1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
15,920
15,940
974
971
967
963
960
956
953
949
945
942
938
15,940
15,960
976
972
969
965
961
958
954
951
947
943
940
15,960
15,980
977
974
970
967
963
959
956
952
948
945
941
15,980
16,000
979
975
972
968
964
961
957
954
950
946
943
16,000
16,020
980
977
973
970
966
962
959
955
951
948
944
16,020
16,040
982
978
975
971
967
964
960
957
953
949
946
16,040
16,060
983
980
976
973
969
965
962
958
954
951
947
16,060
16,080
985
981
978
974
971
967
963
960
956
952
949
16,080
16,100
987
983
979
976
972
968
965
961
958
954
950
16,100
16,120
988
984
981
977
974
970
966
963
959
955
952
16,120
16,140
990
986
982
979
975
971
968
964
961
957
953
16,140
16,160
991
987
984
980
977
973
969
966
962
958
955
16,160
16,180
993
989
985
982
978
974
971
967
964
960
956
16,180
16,200
994
990
987
983
980
976
972
969
965
962
958
16,200
16,220
996
992
988
985
981
978
974
970
967
963
959
16,220
16,240
997
994
990
986
983
979
975
972
968
965
961
16,240
16,260
999
995
991
988
984
981
977
973
970
966
962
16,260
16,280
1,000
997
993
989
986
982
978
975
971
968
964
16,280
16,300
1,002
998
994
991
987
984
980
976
973
969
965
16,300
16,320
1,003
1,000
996
992
989
985
981
978
974
971
967
16,320
16,340
1,005
1,001
998
994
990
987
983
979
976
972
969
16,340
16,360
1,006
1,003
999
995
992
988
985
981
977
974
970
16,360
16,380
1,008
1,004
1,001
997
993
990
986
982
979
975
972
16,380
16,400
1,009
1,006
1,002
998
995
991
988
984
980
977
973
16,400
16,420
1,011
1,007
1,004
1,000
996
993
989
985
982
978
975
16,420
16,440
1,012
1,009
1,005
1,001
998
994
991
987
983
980
976
16,440
16,460
1,014
1,010
1,007
1,003
999
996
992
989
985
981
978
16,460
16,480
1,015
1,012
1,008
1,005
1,001
997
994
990
986
983
979
16,480
16,500
1,017
1,013
1,010
1,006
1,002
999
995
992
988
984
981
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-133
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1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
16,500
16,520
1,018
1,015
1,011
1,008
1,004
1,000
997
993
989
986
982
16,520
16,540
1,020
1,016
1,013
1,009
1,005
1,002
998
995
991
987
984
16,540
16,560
1,021
1,018
1,014
1,011
1,007
1,003
1,000
996
992
989
985
16,560
16,580
1,023
1,019
1,016
1,012
1,009
1,005
1,001
998
994
990
987
16,580
16,600
1,025
1,021
1,017
1,014
1,010
1,006
1,003
999
996
992
988
16,600
16,620
1,026
1,022
1,019
1,015
1,012
1,008
1,004
1,001
997
993
990
16,620
16,640
1,028
1,024
1,020
1,017
1,013
1,009
1,006
1,002
999
995
991
16,640
16,660
1,029
1,025
1,022
1,018
1,015
1,011
1,007
1,004
1,000
996
993
16,660
16,680
1,031
1,027
1,023
1,020
1,016
1,012
1,009
1,005
1,002
998
994
16,680
16,700
1,032
1,028
1,025
1,021
1,018
1,014
1,010
1,007
1,003
1,000
996
16,700
16,720
1,034
1,030
1,026
1,023
1,019
1,016
1,012
1,008
1,005
1,001
997
16,720
16,740
1,035
1,032
1,028
1,024
1,021
1,017
1,013
1,010
1,006
1,003
999
16,740
16,760
1,037
1,033
1,029
1,026
1,022
1,019
1,015
1,011
1,008
1,004
1,000
16,760
16,780
1,038
1,035
1,031
1,027
1,024
1,020
1,016
1,013
1,009
1,006
1,002
16,780
16,800
1,040
1,036
1,032
1,029
1,025
1,022
1,018
1,014
1,011
1,007
1,003
16,800
16,820
1,041
1,038
1,034
1,030
1,027
1,023
1,019
1,016
1,012
1,009
1,005
16,820
16,840
1,043
1,039
1,036
1,032
1,028
1,025
1,021
1,017
1,014
1,010
1,007
16,840
16,860
1,044
1,041
1,037
1,033
1,030
1,026
1,023
1,019
1,015
1,012
1,008
16,860
16,880
1,046
1,042
1,039
1,035
1,031
1,028
1,024
1,020
1,017
1,013
1,010
16,880
16,900
1,047
1,044
1,040
1,036
1,033
1,029
1,026
1,022
1,018
1,015
1,011
16,900
16,920
1,049
1,045
1,042
1,038
1,034
1,031
1,027
1,023
1,020
1,016
1,013
16,920
16,940
1,050
1,047
1,043
1,039
1,036
1,032
1,029
1,025
1,021
1,018
1,014
16,940
16,960
1,052
1,048
1,045
1,041
1,037
1,034
1,030
1,027
1,023
1,019
1,016
16,960
16,980
1,053
1,050
1,046
1,043
1,039
1,035
1,032
1,028
1,024
1,021
1,017
16,980
17,000
1,055
1,051
1,048
1,044
1,040
1,037
1,033
1,030
1,026
1,022
1,019
17,000
17,020
1,056
1,053
1,049
1,046
1,042
1,038
1,035
1,031
1,027
1,024
1,020
17,020
17,040
1,058
1,054
1,051
1,047
1,043
1,040
1,036
1,033
1,029
1,025
1,022
17,040
17,060
1,059
1,056
1,052
1,049
1,045
1,041
1,038
1,034
1,030
1,027
1,023
17,060
17,080
1,061
1,057
1,054
1,050
1,047
1,043
1,039
1,036
1,032
1,028
1,025
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-134
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1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
17,080
17,100
1,063
1,059
1,055
1,052
1,048
1,044
1,041
1,037
1,034
1,030
1,026
17,100
17,120
1,064
1,060
1,057
1,053
1,050
1,046
1,042
1,039
1,035
1,031
1,028
17,120
17,140
1,066
1,062
1,058
1,055
1,051
1,047
1,044
1,040
1,037
1,033
1,029
17,140
17,160
1,067
1,063
1,060
1,056
1,053
1,049
1,045
1,042
1,038
1,034
1,031
17,160
17,180
1,069
1,065
1,061
1,058
1,054
1,050
1,047
1,043
1,040
1,036
1,032
17,180
17,200
1,070
1,066
1,063
1,059
1,056
1,052
1,048
1,045
1,041
1,038
1,034
17,200
17,220
1,072
1,068
1,064
1,061
1,057
1,054
1,050
1,046
1,043
1,039
1,035
17,220
17,240
1,073
1,070
1,066
1,062
1,059
1,055
1,051
1,048
1,044
1,041
1,037
17,240
17,260
1,075
1,071
1,067
1,064
1,060
1,057
1,053
1,049
1,046
1,042
1,038
17,260
17,280
1,076
1,073
1,069
1,065
1,062
1,058
1,054
1,051
1,047
1,044
1,040
17,280
17,300
1,078
1,074
1,070
1,067
1,063
1,060
1,056
1,052
1,049
1,045
1,041
17,300
17,320
1,079
1,076
1,072
1,068
1,065
1,061
1,057
1,054
1,050
1,047
1,043
17,320
17,340
1,081
1,077
1,074
1,070
1,066
1,063
1,059
1,055
1,052
1,048
1,045
17,340
17,360
1,082
1,079
1,075
1,071
1,068
1,064
1,061
1,057
1,053
1,050
1,046
17,360
17,380
1,084
1,080
1,077
1,073
1,069
1,066
1,062
1,058
1,055
1,051
1,048
17,380
17,400
1,085
1,082
1,078
1,074
1,071
1,067
1,064
1,060
1,056
1,053
1,049
17,400
17,420
1,087
1,083
1,080
1,076
1,072
1,069
1,065
1,061
1,058
1,054
1,051
17,420
17,440
1,088
1,085
1,081
1,077
1,074
1,070
1,067
1,063
1,059
1,056
1,052
17,440
17,460
1,090
1,086
1,083
1,079
1,075
1,072
1,068
1,065
1,061
1,057
1,054
17,460
17,480
1,091
1,088
1,084
1,081
1,077
1,073
1,070
1,066
1,062
1,059
1,055
17,480
17,500
1,093
1,089
1,086
1,082
1,078
1,075
1,071
1,068
1,064
1,060
1,057
17,500
17,520
1,094
1,091
1,087
1,084
1,080
1,076
1,073
1,069
1,065
1,062
1,058
17,520
17,540
1,096
1,092
1,089
1,085
1,081
1,078
1,074
1,071
1,067
1,063
1,060
17,540
17,560
1,097
1,094
1,090
1,087
1,083
1,079
1,076
1,072
1,068
1,065
1,061
17,560
17,580
1,099
1,095
1,092
1,088
1,085
1,081
1,077
1,074
1,070
1,066
1,063
17,580
17,600
1,101
1,097
1,093
1,090
1,086
1,082
1,079
1,075
1,072
1,068
1,064
17,600
17,620
1,102
1,098
1,095
1,091
1,088
1,084
1,080
1,077
1,073
1,069
1,066
17,620
17,640
1,104
1,100
1,096
1,093
1,089
1,085
1,082
1,078
1,075
1,071
1,067
17,640
17,660
1,105
1,101
1,098
1,094
1,091
1,087
1,083
1,080
1,076
1,072
1,069
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-135
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
17,660
17,680
1,107
1,103
1,099
1,096
1,092
1,088
1,085
1,081
1,078
1,074
1,070
17,680
17,700
1,108
1,104
1,101
1,097
1,094
1,090
1,086
1,083
1,079
1,076
1,072
17,700
17,720
1,110
1,106
1,102
1,099
1,095
1,092
1,088
1,084
1,081
1,077
1,073
17,720
17,740
1,111
1,108
1,104
1,100
1,097
1,093
1,089
1,086
1,082
1,079
1,075
17,740
17,760
1,113
1,109
1,105
1,102
1,098
1,095
1,091
1,087
1,084
1,080
1,076
17,760
17,780
1,114
1,111
1,107
1,103
1,100
1,096
1,092
1,089
1,085
1,082
1,078
17,780
17,800
1,116
1,112
1,108
1,105
1,101
1,098
1,094
1,090
1,087
1,083
1,079
17,800
17,820
1,117
1,114
1,110
1,106
1,103
1,099
1,095
1,092
1,088
1,085
1,081
17,820
17,840
1,119
1,115
1,112
1,108
1,104
1,101
1,097
1,093
1,090
1,086
1,083
17,840
17,860
1,120
1,117
1,113
1,109
1,106
1,102
1,099
1,095
1,091
1,088
1,084
17,860
17,880
1,122
1,118
1,115
1,111
1,107
1,104
1,100
1,096
1,093
1,089
1,086
17,880
17,900
1,123
1,120
1,116
1,112
1,109
1,105
1,102
1,098
1,094
1,091
1,087
17,900
17,920
1,125
1,121
1,118
1,114
1,110
1,107
1,103
1,099
1,096
1,092
1,089
17,920
17,940
1,126
1,123
1,119
1,115
1,112
1,108
1,105
1,101
1,097
1,094
1,090
17,940
17,960
1,128
1,124
1,121
1,117
1,113
1,110
1,106
1,103
1,099
1,095
1,092
17,960
17,980
1,129
1,126
1,122
1,119
1,115
1,111
1,108
1,104
1,100
1,097
1,093
17,980
18,000
1,131
1,127
1,124
1,120
1,116
1,113
1,109
1,106
1,102
1,098
1,095
18,000
18,020
1,132
1,129
1,125
1,122
1,118
1,114
1,111
1,107
1,103
1,100
1,096
18,020
18,040
1,134
1,130
1,127
1,123
1,119
1,116
1,112
1,109
1,105
1,101
1,098
18,040
18,060
1,135
1,132
1,128
1,125
1,121
1,117
1,114
1,110
1,106
1,103
1,099
18,060
18,080
1,137
1,133
1,130
1,126
1,123
1,119
1,115
1,112
1,108
1,104
1,101
18,080
18,100
1,139
1,135
1,131
1,128
1,124
1,120
1,117
1,113
1,110
1,106
1,102
18,100
18,120
1,140
1,136
1,133
1,129
1,126
1,122
1,118
1,115
1,111
1,107
1,104
18,120
18,140
1,142
1,138
1,134
1,131
1,127
1,123
1,120
1,116
1,113
1,109
1,105
18,140
18,160
1,143
1,139
1,136
1,132
1,129
1,125
1,121
1,118
1,114
1,110
1,107
18,160
18,180
1,145
1,141
1,137
1,134
1,130
1,126
1,123
1,119
1,116
1,112
1,108
18,180
18,200
1,146
1,142
1,139
1,135
1,132
1,128
1,124
1,121
1,117
1,114
1,110
18,200
18,220
1,148
1,144
1,140
1,137
1,133
1,130
1,126
1,122
1,119
1,115
1,111
18,220
18,240
1,149
1,146
1,142
1,138
1,135
1,131
1,127
1,124
1,120
1,117
1,113
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
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1
2
3
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or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
18,240
18,260
1,151
1,147
1,143
1,140
1,136
1,133
1,129
1,125
1,122
1,118
1,114
18,260
18,280
1,152
1,149
1,145
1,141
1,138
1,134
1,130
1,127
1,123
1,120
1,116
18,280
18,300
1,154
1,150
1,146
1,143
1,139
1,136
1,132
1,128
1,125
1,121
1,117
18,300
18,320
1,155
1,152
1,148
1,144
1,141
1,137
1,133
1,130
1,126
1,123
1,119
18,320
18,340
1,157
1,153
1,150
1,146
1,142
1,139
1,135
1,131
1,128
1,124
1,121
18,340
18,360
1,158
1,155
1,151
1,147
1,144
1,140
1,137
1,133
1,129
1,126
1,122
18,360
18,380
1,160
1,156
1,153
1,149
1,145
1,142
1,138
1,134
1,131
1,127
1,124
18,380
18,400
1,161
1,158
1,154
1,150
1,147
1,143
1,140
1,136
1,132
1,129
1,125
18,400
18,420
1,163
1,159
1,156
1,152
1,148
1,145
1,141
1,137
1,134
1,130
1,127
18,420
18,440
1,164
1,161
1,157
1,153
1,150
1,146
1,143
1,139
1,135
1,132
1,128
18,440
18,460
1,166
1,162
1,159
1,155
1,151
1,148
1,144
1,141
1,137
1,133
1,130
18,460
18,480
1,167
1,164
1,160
1,157
1,153
1,149
1,146
1,142
1,138
1,135
1,131
18,480
18,500
1,169
1,165
1,162
1,158
1,154
1,151
1,147
1,144
1,140
1,136
1,133
18,500
18,520
1,170
1,167
1,163
1,160
1,156
1,152
1,149
1,145
1,141
1,138
1,134
18,520
18,540
1,172
1,168
1,165
1,161
1,157
1,154
1,150
1,147
1,143
1,139
1,136
18,540
18,560
1,173
1,170
1,166
1,163
1,159
1,155
1,152
1,148
1,144
1,141
1,137
18,560
18,580
1,175
1,171
1,168
1,164
1,161
1,157
1,153
1,150
1,146
1,142
1,139
18,580
18,600
1,177
1,173
1,169
1,166
1,162
1,158
1,155
1,151
1,148
1,144
1,140
18,600
18,620
1,178
1,174
1,171
1,167
1,164
1,160
1,156
1,153
1,149
1,145
1,142
18,620
18,640
1,180
1,176
1,172
1,169
1,165
1,161
1,158
1,154
1,151
1,147
1,143
18,640
18,660
1,181
1,177
1,174
1,170
1,167
1,163
1,159
1,156
1,152
1,148
1,145
18,660
18,680
1,183
1,179
1,175
1,172
1,168
1,164
1,161
1,157
1,154
1,150
1,146
18,680
18,700
1,184
1,180
1,177
1,173
1,170
1,166
1,162
1,159
1,155
1,152
1,148
18,700
18,720
1,186
1,182
1,178
1,175
1,171
1,168
1,164
1,160
1,157
1,153
1,149
18,720
18,740
1,187
1,184
1,180
1,176
1,173
1,169
1,165
1,162
1,158
1,155
1,151
18,740
18,760
1,189
1,185
1,181
1,178
1,174
1,171
1,167
1,163
1,160
1,156
1,152
18,760
18,780
1,190
1,187
1,183
1,179
1,176
1,172
1,168
1,165
1,161
1,158
1,154
18,780
18,800
1,192
1,188
1,184
1,181
1,177
1,174
1,170
1,166
1,163
1,159
1,155
18,800
18,820
1,193
1,190
1,186
1,182
1,179
1,175
1,171
1,168
1,164
1,161
1,157
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
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2
3
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or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
18,820
18,840
1,195
1,191
1,188
1,184
1,180
1,177
1,173
1,169
1,166
1,162
1,159
18,840
18,860
1,196
1,193
1,189
1,185
1,182
1,178
1,175
1,171
1,167
1,164
1,160
18,860
18,880
1,198
1,194
1,191
1,187
1,183
1,180
1,176
1,172
1,169
1,165
1,162
18,880
18,900
1,199
1,196
1,192
1,188
1,185
1,181
1,178
1,174
1,170
1,167
1,163
18,900
18,920
1,201
1,197
1,194
1,190
1,186
1,183
1,179
1,175
1,172
1,168
1,165
18,920
18,940
1,202
1,199
1,195
1,191
1,188
1,184
1,181
1,177
1,173
1,170
1,166
18,940
18,960
1,204
1,200
1,197
1,193
1,189
1,186
1,182
1,179
1,175
1,171
1,168
18,960
18,980
1,205
1,202
1,198
1,195
1,191
1,187
1,184
1,180
1,176
1,173
1,169
18,980
19,000
1,207
1,203
1,200
1,196
1,192
1,189
1,185
1,182
1,178
1,174
1,171
19,000
19,020
1,208
1,205
1,201
1,198
1,194
1,190
1,187
1,183
1,179
1,176
1,172
19,020
19,040
1,210
1,206
1,203
1,199
1,195
1,192
1,188
1,185
1,181
1,177
1,174
19,040
19,060
1,212
1,208
1,204
1,201
1,197
1,193
1,190
1,186
1,182
1,179
1,175
19,060
19,080
1,213
1,209
1,206
1,202
1,199
1,195
1,191
1,188
1,184
1,180
1,177
19,080
19,100
1,215
1,211
1,207
1,204
1,200
1,196
1,193
1,189
1,186
1,182
1,178
19,100
19,120
1,216
1,213
1,209
1,205
1,202
1,198
1,194
1,191
1,187
1,183
1,180
19,120
19,140
1,218
1,214
1,210
1,207
1,203
1,199
1,196
1,192
1,189
1,185
1,181
19,140
19,160
1,220
1,216
1,212
1,208
1,205
1,201
1,197
1,194
1,190
1,186
1,183
19,160
19,180
1,221
1,217
1,214
1,210
1,206
1,202
1,199
1,195
1,192
1,188
1,184
19,180
19,200
1,223
1,219
1,215
1,211
1,208
1,204
1,200
1,197
1,193
1,190
1,186
19,200
19,220
1,224
1,221
1,217
1,213
1,209
1,206
1,202
1,198
1,195
1,191
1,187
19,220
19,240
1,226
1,222
1,218
1,215
1,211
1,207
1,203
1,200
1,196
1,193
1,189
19,240
19,260
1,227
1,224
1,220
1,216
1,212
1,209
1,205
1,201
1,198
1,194
1,190
19,260
19,280
1,229
1,225
1,221
1,218
1,214
1,210
1,206
1,203
1,199
1,196
1,192
19,280
19,300
1,231
1,227
1,223
1,219
1,216
1,212
1,208
1,204
1,201
1,197
1,193
19,300
19,320
1,232
1,228
1,225
1,221
1,217
1,213
1,210
1,206
1,202
1,199
1,195
19,320
19,340
1,234
1,230
1,226
1,222
1,219
1,215
1,211
1,207
1,204
1,200
1,197
19,340
19,360
1,235
1,232
1,228
1,224
1,220
1,217
1,213
1,209
1,205
1,202
1,198
19,360
19,380
1,237
1,233
1,229
1,226
1,222
1,218
1,214
1,211
1,207
1,203
1,200
19,380
19,400
1,239
1,235
1,231
1,227
1,223
1,220
1,216
1,212
1,208
1,205
1,201
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-138
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1
2
3
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9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
19,400
19,420
1,240
1,236
1,233
1,229
1,225
1,221
1,217
1,214
1,210
1,206
1,203
19,420
19,440
1,242
1,238
1,234
1,230
1,227
1,223
1,219
1,215
1,212
1,208
1,204
19,440
19,460
1,243
1,239
1,236
1,232
1,228
1,224
1,221
1,217
1,213
1,209
1,206
19,460
19,480
1,245
1,241
1,237
1,234
1,230
1,226
1,222
1,218
1,215
1,211
1,207
19,480
19,500
1,246
1,243
1,239
1,235
1,231
1,228
1,224
1,220
1,216
1,213
1,209
19,500
19,520
1,248
1,244
1,240
1,237
1,233
1,229
1,225
1,222
1,218
1,214
1,210
19,520
19,540
1,250
1,246
1,242
1,238
1,235
1,231
1,227
1,223
1,219
1,216
1,212
19,540
19,560
1,251
1,247
1,244
1,240
1,236
1,232
1,229
1,225
1,221
1,217
1,213
19,560
19,580
1,253
1,249
1,245
1,241
1,238
1,234
1,230
1,226
1,223
1,219
1,215
19,580
19,600
1,254
1,251
1,247
1,243
1,239
1,235
1,232
1,228
1,224
1,220
1,217
19,600
19,620
1,256
1,252
1,248
1,245
1,241
1,237
1,233
1,230
1,226
1,222
1,218
19,620
19,640
1,257
1,254
1,250
1,246
1,242
1,239
1,235
1,231
1,227
1,224
1,220
19,640
19,660
1,259
1,255
1,252
1,248
1,244
1,240
1,236
1,233
1,229
1,225
1,221
19,660
19,680
1,261
1,257
1,253
1,249
1,246
1,242
1,238
1,234
1,230
1,227
1,223
19,680
19,700
1,262
1,258
1,255
1,251
1,247
1,243
1,240
1,236
1,232
1,228
1,225
19,700
19,720
1,264
1,260
1,256
1,252
1,249
1,245
1,241
1,237
1,234
1,230
1,226
19,720
19,740
1,265
1,262
1,258
1,254
1,250
1,247
1,243
1,239
1,235
1,231
1,228
19,740
19,760
1,267
1,263
1,259
1,256
1,252
1,248
1,244
1,241
1,237
1,233
1,229
19,760
19,780
1,269
1,265
1,261
1,257
1,253
1,250
1,246
1,242
1,238
1,235
1,231
19,780
19,800
1,270
1,266
1,263
1,259
1,255
1,251
1,248
1,244
1,240
1,236
1,232
19,800
19,820
1,272
1,268
1,264
1,260
1,257
1,253
1,249
1,245
1,242
1,238
1,234
19,820
19,840
1,273
1,269
1,266
1,262
1,258
1,254
1,251
1,247
1,243
1,239
1,236
19,840
19,860
1,275
1,271
1,267
1,264
1,260
1,256
1,252
1,248
1,245
1,241
1,237
19,860
19,880
1,276
1,273
1,269
1,265
1,261
1,258
1,254
1,250
1,246
1,243
1,239
19,880
19,900
1,278
1,274
1,270
1,267
1,263
1,259
1,255
1,252
1,248
1,244
1,240
19,900
19,920
1,280
1,276
1,272
1,268
1,265
1,261
1,257
1,253
1,249
1,246
1,242
19,920
19,940
1,281
1,277
1,274
1,270
1,266
1,262
1,259
1,255
1,251
1,247
1,244
19,940
19,960
1,283
1,279
1,275
1,271
1,268
1,264
1,260
1,256
1,253
1,249
1,245
19,960
19,980
1,284
1,281
1,277
1,273
1,269
1,265
1,262
1,258
1,254
1,250
1,247
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-139
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1
2
3
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10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
19,980
20,000
1,286
1,282
1,278
1,275
1,271
1,267
1,263
1,260
1,256
1,252
1,248
20,000 & over
1,287
1,283
1,279
1,275
1,272
1,268
1,264
1,260
1,257
1,253
1,249
7.9% of excess over $20,000 plus
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-140
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1
2
3
4
5
6
7
8
9
10
or more
0
520
0
0
0
0
0
0
0
0
0
0
0
520
540
1
0
0
0
0
0
0
0
0
0
0
540
560
1
0
0
0
0
0
0
0
0
0
0
560
580
1
0
0
0
0
0
0
0
0
0
0
580
600
1
0
0
0
0
0
0
0
0
0
0
600
620
2
0
0
0
0
0
0
0
0
0
0
620
640
2
1
0
0
0
0
0
0
0
0
0
640
660
2
1
0
0
0
0
0
0
0
0
0
660
680
3
1
0
0
0
0
0
0
0
0
0
680
700
3
2
0
0
0
0
0
0
0
0
0
700
720
3
2
0
0
0
0
0
0
0
0
0
720
740
3
2
1
0
0
0
0
0
0
0
0
740
760
4
2
1
0
0
0
0
0
0
0
0
760
780
4
3
1
0
0
0
0
0
0
0
0
780
800
4
3
2
0
0
0
0
0
0
0
0
800
820
5
3
2
1
0
0
0
0
0
0
0
820
840
5
3
2
1
0
0
0
0
0
0
0
840
860
5
4
2
1
0
0
0
0
0
0
0
860
880
5
4
3
1
0
0
0
0
0
0
0
880
900
6
4
3
2
0
0
0
0
0
0
0
900
920
6
5
3
2
1
0
0
0
0
0
0
920
940
6
5
4
2
1
0
0
0
0
0
0
940
960
6
5
4
2
1
0
0
0
0
0
0
960
980
7
5
4
3
1
0
0
0
0
0
0
980
1,000
7
6
4
3
2
0
0
0
0
0
0
1,000
1,020
7
6
5
3
2
1
0
0
0
0
0
1,020
1,040
8
6
5
4
2
1
0
0
0
0
0
1,040
1,060
8
7
5
4
3
1
0
0
0
0
0
1,060
1,080
8
7
5
4
3
1
0
0
0
0
0
Monthly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-141
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
1,080
1,100
8
7
6
4
3
2
0
0
0
0
0
1,100
1,120
9
7
6
5
3
2
1
0
0
0
0
1,120
1,140
9
8
6
5
4
2
1
0
0
0
0
1,140
1,160
9
8
7
5
4
3
1
0
0
0
0
1,160
1,180
10
8
7
6
4
3
2
0
0
0
0
1,180
1,200
10
9
7
6
4
3
2
0
0
0
0
1,200
1,220
10
9
7
6
5
3
2
1
0
0
0
1,220
1,240
10
9
8
6
5
4
2
1
0
0
0
1,240
1,260
11
9
8
7
5
4
3
1
0
0
0
1,260
1,280
11
10
8
7
6
4
3
2
0
0
0
1,280
1,300
11
10
9
7
6
5
3
2
1
0
0
1,300
1,320
12
10
9
8
6
5
4
2
1
0
0
1,320
1,340
12
10
9
8
6
5
4
2
1
0
0
1,340
1,360
12
11
9
8
7
5
4
3
1
0
0
1,360
1,380
12
11
10
8
7
6
4
3
2
0
0
1,380
1,400
13
11
10
9
7
6
5
3
2
1
0
1,400
1,420
13
12
10
9
8
6
5
4
2
1
0
1,420
1,440
13
12
11
9
8
7
5
4
3
1
0
1,440
1,460
13
12
11
9
8
7
5
4
3
1
0
1,460
1,480
14
12
11
10
8
7
6
4
3
2
0
1,480
1,500
14
13
11
10
9
7
6
5
3
2
1
1,500
1,520
14
13
12
10
9
8
6
5
4
2
1
1,520
1,540
15
13
12
11
9
8
7
5
4
3
1
1,540
1,560
15
14
12
11
10
8
7
6
4
3
2
1,560
1,580
15
14
12
11
10
8
7
6
4
3
2
1,580
1,600
15
14
13
11
10
9
7
6
5
3
2
1,600
1,620
16
14
13
12
10
9
8
6
5
4
2
1,620
1,640
16
15
13
12
11
9
8
7
5
4
3
1,640
1,660
16
15
14
12
11
10
8
7
6
4
3
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-142
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
1,660
1,680
17
15
14
13
11
10
9
7
6
5
3
1,680
1,700
17
16
14
13
11
10
9
7
6
5
3
1,700
1,720
17
16
14
13
12
10
9
8
6
5
4
1,720
1,740
17
16
15
13
12
11
9
8
7
5
4
1,740
1,760
18
16
15
14
12
11
10
8
7
6
4
1,760
1,780
18
17
15
14
13
11
10
9
7
6
5
1,780
1,800
18
17
16
14
13
12
10
9
8
6
5
1,800
1,820
19
17
16
15
13
12
11
9
8
7
5
1,820
1,840
19
17
16
15
13
12
11
9
8
7
5
1,840
1,860
19
18
16
15
14
12
11
10
8
7
6
1,860
1,880
19
18
17
15
14
13
11
10
9
7
6
1,880
1,900
20
18
17
16
14
13
12
10
9
8
6
1,900
1,920
20
19
17
16
15
13
12
11
9
8
7
1,920
1,940
20
19
18
16
15
14
12
11
10
8
7
1,940
1,960
20
19
18
16
15
14
12
11
10
8
7
1,960
1,980
21
19
18
17
15
14
13
11
10
9
7
1,980
2,000
21
20
18
17
16
14
13
12
10
9
8
2,000
2,020
21
20
19
17
16
15
13
12
11
9
8
2,020
2,040
22
20
19
18
16
15
14
12
11
10
8
2,040
2,060
22
21
19
18
17
15
14
13
11
10
9
2,060
2,080
22
21
19
18
17
15
14
13
11
10
9
2,080
2,100
22
21
20
18
17
16
14
13
12
10
9
2,100
2,120
23
21
20
19
17
16
15
13
12
11
9
2,120
2,140
24
22
20
19
18
16
15
14
12
11
10
2,140
2,160
24
22
21
19
18
17
15
14
13
11
10
2,160
2,180
25
22
21
20
18
17
16
14
13
12
10
2,180
2,200
26
23
21
20
18
17
16
14
13
12
10
2,200
2,220
26
23
21
20
19
17
16
15
13
12
11
2,220
2,240
27
24
22
20
19
18
16
15
14
12
11
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-143
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
2,240
2,260
28
25
22
21
19
18
17
15
14
13
11
2,260
2,280
28
25
22
21
20
18
17
16
14
13
12
2,280
2,300
29
26
23
21
20
19
17
16
15
13
12
2,300
2,320
30
26
23
22
20
19
18
16
15
14
12
2,320
2,340
30
27
24
22
20
19
18
16
15
14
12
2,340
2,360
31
28
25
22
21
19
18
17
15
14
13
2,360
2,380
31
28
25
22
21
20
18
17
16
14
13
2,380
2,400
32
29
26
23
21
20
19
17
16
15
13
2,400
2,420
33
30
27
24
22
20
19
18
16
15
14
2,420
2,440
33
30
27
24
22
21
19
18
17
15
14
2,440
2,460
34
31
28
25
22
21
19
18
17
15
14
2,460
2,480
35
32
29
25
22
21
20
18
17
16
14
2,480
2,500
35
32
29
26
23
21
20
19
17
16
15
2,500
2,520
36
33
30
27
24
22
20
19
18
16
15
2,520
2,540
38
34
30
27
24
22
21
19
18
17
15
2,540
2,560
39
34
31
28
25
22
21
20
18
17
16
2,560
2,580
40
35
32
29
26
23
21
20
18
17
16
2,580
2,600
41
36
32
29
26
23
21
20
19
17
16
2,600
2,620
42
37
33
30
27
24
22
20
19
18
16
2,620
2,640
43
38
34
31
28
25
22
21
19
18
17
2,640
2,660
44
39
34
31
28
25
22
21
20
18
17
2,660
2,680
45
40
35
32
29
26
23
21
20
19
17
2,680
2,700
46
41
36
33
29
26
23
21
20
19
17
2,700
2,720
47
42
37
33
30
27
24
22
20
19
18
2,720
2,740
49
43
38
34
31
28
25
22
21
19
18
2,740
2,760
50
44
39
34
31
28
25
22
21
20
18
2,760
2,780
51
45
40
35
32
29
26
23
21
20
19
2,780
2,800
52
47
41
36
33
30
27
24
22
20
19
2,800
2,820
53
48
42
37
33
30
27
24
22
21
19
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-144
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
2,820
2,840
54
49
44
38
34
31
28
25
22
21
19
2,840
2,860
55
50
45
39
35
32
28
25
22
21
20
2,860
2,880
56
51
46
41
35
32
29
26
23
21
20
2,880
2,900
57
52
47
42
36
33
30
27
24
22
20
2,900
2,920
58
53
48
43
37
33
30
27
24
22
21
2,920
2,940
60
54
49
44
39
34
31
28
25
22
21
2,940
2,960
61
55
50
45
40
35
32
29
26
23
21
2,960
2,980
62
56
51
46
41
36
32
29
26
23
21
2,980
3,000
63
58
52
47
42
37
33
30
27
24
22
3,000
3,020
64
59
53
48
43
38
34
31
28
24
22
3,020
3,040
65
60
55
49
44
39
34
31
28
25
22
3,040
3,060
66
61
56
50
45
40
35
32
29
26
23
3,060
3,080
67
62
57
52
46
41
36
32
29
26
23
3,080
3,100
68
63
58
53
47
42
37
33
30
27
24
3,100
3,120
69
64
59
54
48
43
38
34
31
28
25
3,120
3,140
71
65
60
55
50
44
39
34
31
28
25
3,140
3,160
72
66
61
56
51
45
40
35
32
29
26
3,160
3,180
73
67
62
57
52
47
41
36
33
30
27
3,180
3,200
74
69
63
58
53
48
42
37
33
30
27
3,200
3,220
75
70
64
59
54
49
43
38
34
31
28
3,220
3,240
76
71
66
60
55
50
45
39
35
32
28
3,240
3,260
77
72
67
61
56
51
46
40
35
32
29
3,260
3,280
78
73
68
63
57
52
47
42
36
33
30
3,280
3,300
79
74
69
64
58
53
48
43
37
33
30
3,300
3,320
80
75
70
65
59
54
49
44
38
34
31
3,320
3,340
82
76
71
66
61
55
50
45
40
35
32
3,340
3,360
83
77
72
67
62
56
51
46
41
35
32
3,360
3,380
84
78
73
68
63
58
52
47
42
37
33
3,380
3,400
85
80
74
69
64
59
53
48
43
38
34
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-145
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
3,400
3,420
86
81
75
70
65
60
54
49
44
39
34
3,420
3,440
87
82
77
71
66
61
56
50
45
40
35
3,440
3,460
88
83
78
72
67
62
57
51
46
41
36
3,460
3,480
89
84
79
74
68
63
58
53
47
42
37
3,480
3,500
90
85
80
75
69
64
59
54
48
43
38
3,500
3,520
92
86
81
76
70
65
60
55
49
44
39
3,520
3,540
93
87
82
77
72
66
61
56
51
45
40
3,540
3,560
94
88
83
78
73
67
62
57
52
46
41
3,560
3,580
95
89
84
79
74
69
63
58
53
48
42
3,580
3,600
97
91
85
80
75
70
64
59
54
49
43
3,600
3,620
98
92
86
81
76
71
65
60
55
50
45
3,620
3,640
99
93
88
82
77
72
67
61
56
51
46
3,640
3,660
101
94
89
83
78
73
68
62
57
52
47
3,660
3,680
102
96
90
85
79
74
69
64
58
53
48
3,680
3,700
103
97
91
86
80
75
70
65
59
54
49
3,700
3,720
104
98
92
87
81
76
71
66
60
55
50
3,720
3,740
106
100
94
88
83
77
72
67
62
56
51
3,740
3,760
107
101
95
89
84
78
73
68
63
57
52
3,760
3,780
108
102
96
90
85
80
74
69
64
59
53
3,780
3,800
110
103
97
91
86
81
75
70
65
60
54
3,800
3,820
111
105
99
93
87
82
76
71
66
61
56
3,820
3,840
112
106
100
94
88
83
78
72
67
62
57
3,840
3,860
113
107
101
95
89
84
79
73
68
63
58
3,860
3,880
115
109
102
96
90
85
80
75
69
64
59
3,880
3,900
116
110
104
98
92
86
81
76
70
65
60
3,900
3,920
117
111
105
99
93
87
82
77
71
66
61
3,920
3,940
119
112
106
100
94
88
83
78
73
67
62
3,940
3,960
120
114
108
101
95
89
84
79
74
68
63
3,960
3,980
121
115
109
103
97
91
85
80
75
70
64
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-146
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
3,980
4,000
122
116
110
104
98
92
86
81
76
71
65
4,000
4,020
124
118
111
105
99
93
87
82
77
72
67
4,020
4,040
125
119
113
107
101
94
89
83
78
73
68
4,040
4,060
126
120
114
108
102
96
90
84
79
74
69
4,060
4,080
127
121
115
109
103
97
91
86
80
75
70
4,080
4,100
129
123
117
110
104
98
92
87
81
76
71
4,100
4,120
130
124
118
112
106
100
93
88
82
77
72
4,120
4,140
131
125
119
113
107
101
95
89
84
78
73
4,140
4,160
133
126
120
114
108
102
96
90
85
79
74
4,160
4,180
134
128
122
116
109
103
97
91
86
81
75
4,180
4,200
135
129
123
117
111
105
99
92
87
82
76
4,200
4,220
136
130
124
118
112
106
100
94
88
83
78
4,220
4,240
138
132
126
119
113
107
101
95
89
84
79
4,240
4,260
139
133
127
121
115
108
102
96
90
85
80
4,260
4,280
140
134
128
122
116
110
104
98
91
86
81
4,280
4,300
142
135
129
123
117
111
105
99
93
87
82
4,300
4,320
143
137
131
125
118
112
106
100
94
88
83
4,320
4,340
144
138
132
126
120
114
108
101
95
89
84
4,340
4,360
145
139
133
127
121
115
109
103
97
90
85
4,360
4,380
147
141
134
128
122
116
110
104
98
92
86
4,380
4,400
148
142
136
130
124
117
111
105
99
93
87
4,400
4,420
149
143
137
131
125
119
113
107
100
94
89
4,420
4,440
151
144
138
132
126
120
114
108
102
96
90
4,440
4,460
152
146
140
133
127
121
115
109
103
97
91
4,460
4,480
153
147
141
135
129
123
116
110
104
98
92
4,480
4,500
154
148
142
136
130
124
118
112
106
99
93
4,500
4,520
156
150
143
137
131
125
119
113
107
101
95
4,520
4,540
157
151
145
139
133
126
120
114
108
102
96
4,540
4,560
158
152
146
140
134
128
122
115
109
103
97
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-147
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
4,560
4,580
160
153
147
141
135
129
123
117
111
105
98
4,580
4,600
161
155
149
142
136
130
124
118
112
106
100
4,600
4,620
163
156
150
144
138
132
125
119
113
107
101
4,620
4,640
164
157
151
145
139
133
127
121
115
108
102
4,640
4,660
165
159
152
146
140
134
128
122
116
110
104
4,660
4,680
167
160
154
148
141
135
129
123
117
111
105
4,680
4,700
168
161
155
149
143
137
131
124
118
112
106
4,700
4,720
169
163
156
150
144
138
132
126
120
114
107
4,720
4,740
171
164
158
151
145
139
133
127
121
115
109
4,740
4,760
172
166
159
153
147
140
134
128
122
116
110
4,760
4,780
173
167
160
154
148
142
136
130
123
117
111
4,780
4,800
175
168
162
155
149
143
137
131
125
119
113
4,800
4,820
176
170
163
157
150
144
138
132
126
120
114
4,820
4,840
177
171
165
158
152
146
140
133
127
121
115
4,840
4,860
179
172
166
159
153
147
141
135
129
122
116
4,860
4,880
180
174
167
161
154
148
142
136
130
124
118
4,880
4,900
182
175
169
162
156
149
143
137
131
125
119
4,900
4,920
183
176
170
163
157
151
145
139
132
126
120
4,920
4,940
184
178
171
165
158
152
146
140
134
128
122
4,940
4,960
186
179
173
166
160
153
147
141
135
129
123
4,960
4,980
187
181
174
168
161
155
148
142
136
130
124
4,980
5,000
188
182
175
169
162
156
150
144
138
131
125
5,000
5,020
190
183
177
170
164
157
151
145
139
133
127
5,020
5,040
191
185
178
172
165
159
152
146
140
134
128
5,040
5,060
192
186
179
173
167
160
154
147
141
135
129
5,060
5,080
194
187
181
174
168
161
155
149
143
137
130
5,080
5,100
195
189
182
176
169
163
156
150
144
138
132
5,100
5,120
197
190
184
177
171
164
158
151
145
139
133
5,120
5,140
198
191
185
178
172
165
159
153
147
140
134
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-148
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
5,140
5,160
199
193
186
180
173
167
160
154
148
142
136
5,160
5,180
201
194
188
181
175
168
162
155
149
143
137
5,180
5,200
202
195
189
183
176
170
163
157
150
144
138
5,200
5,220
203
197
190
184
177
171
164
158
152
146
139
5,220
5,240
205
198
192
185
179
172
166
159
153
147
141
5,240
5,260
206
200
193
187
180
174
167
161
154
148
142
5,260
5,280
207
201
194
188
181
175
169
162
156
149
143
5,280
5,300
209
202
196
189
183
176
170
163
157
151
145
5,300
5,320
210
204
197
191
184
178
171
165
158
152
146
5,320
5,340
211
205
199
192
186
179
173
166
160
153
147
5,340
5,360
213
206
200
193
187
180
174
167
161
155
148
5,360
5,380
214
208
201
195
188
182
175
169
162
156
150
5,380
5,400
216
209
203
196
190
183
177
170
164
157
151
5,400
5,420
217
210
204
197
191
185
178
172
165
159
152
5,420
5,440
218
212
205
199
192
186
179
173
166
160
154
5,440
5,460
220
213
207
200
194
187
181
174
168
161
155
5,460
5,480
221
215
208
202
195
189
182
176
169
163
156
5,480
5,500
222
216
209
203
196
190
183
177
171
164
158
5,500
5,520
224
217
211
204
198
191
185
178
172
165
159
5,520
5,540
225
219
212
206
199
193
186
180
173
167
160
5,540
5,560
226
220
213
207
201
194
188
181
175
168
162
5,560
5,580
228
221
215
208
202
195
189
182
176
169
163
5,580
5,600
229
223
216
210
203
197
190
184
177
171
164
5,600
5,620
231
224
218
211
205
198
192
185
179
172
166
5,620
5,640
232
225
219
212
206
199
193
187
180
174
167
5,640
5,660
233
227
220
214
207
201
194
188
181
175
168
5,660
5,680
235
228
222
215
209
202
196
189
183
176
170
5,680
5,700
236
229
223
217
210
204
197
191
184
178
171
5,700
5,720
237
231
224
218
211
205
198
192
185
179
173
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-149
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
5,720
5,740
239
232
226
219
213
206
200
193
187
180
174
5,740
5,760
240
234
227
221
214
208
201
195
188
182
175
5,760
5,780
241
235
228
222
215
209
203
196
190
183
177
5,780
5,800
243
236
230
223
217
210
204
197
191
184
178
5,800
5,820
244
238
231
225
218
212
205
199
192
186
179
5,820
5,840
245
239
233
226
220
213
207
200
194
187
181
5,840
5,860
247
240
234
227
221
214
208
201
195
189
182
5,860
5,880
248
242
235
229
222
216
209
203
196
190
183
5,880
5,900
250
243
237
230
224
217
211
204
198
191
185
5,900
5,920
251
244
238
231
225
219
212
206
199
193
186
5,920
5,940
252
246
239
233
226
220
213
207
200
194
187
5,940
5,960
254
247
241
234
228
221
215
208
202
195
189
5,960
5,980
255
249
242
236
229
223
216
210
203
197
190
5,980
6,000
256
250
243
237
230
224
217
211
205
198
192
6,000
6,020
258
251
245
238
232
225
219
212
206
199
193
6,020
6,040
259
253
246
240
233
227
220
214
207
201
194
6,040
6,060
260
254
247
241
235
228
222
215
209
202
196
6,060
6,080
262
255
249
242
236
229
223
216
210
203
197
6,080
6,100
263
257
250
244
237
231
224
218
211
205
198
6,100
6,120
265
258
252
245
239
232
226
219
213
206
200
6,120
6,140
266
259
253
246
240
233
227
221
214
208
201
6,140
6,160
267
261
254
248
241
235
228
222
215
209
202
6,160
6,180
269
262
256
249
243
236
230
223
217
210
204
6,180
6,200
270
263
257
251
244
238
231
225
218
212
205
6,200
6,220
271
265
258
252
245
239
232
226
219
213
207
6,220
6,240
273
266
260
253
247
240
234
227
221
214
208
6,240
6,260
274
268
261
255
248
242
235
229
222
216
209
6,260
6,280
275
269
262
256
249
243
237
230
224
217
211
6,280
6,300
277
270
264
257
251
244
238
231
225
218
212
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-150
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
6,300
6,320
278
272
265
259
252
246
239
233
226
220
213
6,320
6,340
279
273
267
260
254
247
241
234
228
221
215
6,340
6,360
281
274
268
261
255
248
242
235
229
223
216
6,360
6,380
282
276
269
263
256
250
243
237
230
224
217
6,380
6,400
284
277
271
264
258
251
245
238
232
225
219
6,400
6,420
285
278
272
265
259
253
246
240
233
227
220
6,420
6,440
286
280
273
267
260
254
247
241
234
228
221
6,440
6,460
288
281
275
268
262
255
249
242
236
229
223
6,460
6,480
289
283
276
270
263
257
250
244
237
231
224
6,480
6,500
290
284
277
271
264
258
251
245
239
232
226
6,500
6,520
292
285
279
272
266
259
253
246
240
233
227
6,520
6,540
293
287
280
274
267
261
254
248
241
235
228
6,540
6,560
294
288
281
275
269
262
256
249
243
236
230
6,560
6,580
296
289
283
276
270
263
257
250
244
237
231
6,580
6,600
297
291
284
278
271
265
258
252
245
239
232
6,600
6,620
299
292
286
279
273
266
260
253
247
240
234
6,620
6,640
300
293
287
280
274
267
261
255
248
242
235
6,640
6,660
301
295
288
282
275
269
262
256
249
243
236
6,660
6,680
303
296
290
283
277
270
264
257
251
244
238
6,680
6,700
304
297
291
285
278
272
265
259
252
246
239
6,700
6,720
305
299
292
286
279
273
266
260
253
247
241
6,720
6,740
307
300
294
287
281
274
268
261
255
248
242
6,740
6,760
308
302
295
289
282
276
269
263
256
250
243
6,760
6,780
309
303
296
290
283
277
271
264
258
251
245
6,780
6,800
311
304
298
291
285
278
272
265
259
252
246
6,800
6,820
312
306
299
293
286
280
273
267
260
254
247
6,820
6,840
313
307
301
294
288
281
275
268
262
255
249
6,840
6,860
315
308
302
295
289
282
276
269
263
257
250
6,860
6,880
316
310
303
297
290
284
277
271
264
258
251
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-151
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
6,880
6,900
318
311
305
298
292
285
279
272
266
259
253
6,900
6,920
319
312
306
299
293
287
280
274
267
261
254
6,920
6,940
320
314
307
301
294
288
281
275
268
262
255
6,940
6,960
322
315
309
302
296
289
283
276
270
263
257
6,960
6,980
323
317
310
304
297
291
284
278
271
265
258
6,980
7,000
324
318
311
305
298
292
285
279
273
266
260
7,000
7,020
326
319
313
306
300
293
287
280
274
267
261
7,020
7,040
327
321
314
308
301
295
288
282
275
269
262
7,040
7,060
328
322
315
309
303
296
290
283
277
270
264
7,060
7,080
330
323
317
310
304
297
291
284
278
271
265
7,080
7,100
331
325
318
312
305
299
292
286
279
273
266
7,100
7,120
333
326
320
313
307
300
294
287
281
274
268
7,120
7,140
334
327
321
314
308
301
295
289
282
276
269
7,140
7,160
335
329
322
316
309
303
296
290
283
277
270
7,160
7,180
337
330
324
317
311
304
298
291
285
278
272
7,180
7,200
338
331
325
319
312
306
299
293
286
280
273
7,200
7,220
339
333
326
320
313
307
300
294
287
281
275
7,220
7,240
341
334
328
321
315
308
302
295
289
282
276
7,240
7,260
342
336
329
323
316
310
303
297
290
284
277
7,260
7,280
343
337
330
324
317
311
305
298
292
285
279
7,280
7,300
345
338
332
325
319
312
306
299
293
286
280
7,300
7,320
346
340
333
327
320
314
307
301
294
288
281
7,320
7,340
347
341
335
328
322
315
309
302
296
289
283
7,340
7,360
349
342
336
329
323
316
310
303
297
291
284
7,360
7,380
350
344
337
331
324
318
311
305
298
292
285
7,380
7,400
352
345
339
332
326
319
313
306
300
293
287
7,400
7,420
353
346
340
333
327
321
314
308
301
295
288
7,420
7,440
354
348
341
335
328
322
315
309
302
296
289
7,440
7,460
356
349
343
336
330
323
317
310
304
297
291
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-152
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
7,460
7,480
357
351
344
338
331
325
318
312
305
299
292
7,480
7,500
358
352
345
339
332
326
319
313
307
300
294
7,500
7,520
360
353
347
340
334
327
321
314
308
301
295
7,520
7,540
361
355
348
342
335
329
322
316
309
303
296
7,540
7,560
362
356
349
343
337
330
324
317
311
304
298
7,560
7,580
364
357
351
344
338
331
325
318
312
305
299
7,580
7,600
365
359
352
346
339
333
326
320
313
307
300
7,600
7,620
367
360
354
347
341
334
328
321
315
308
302
7,620
7,640
368
361
355
348
342
335
329
323
316
310
303
7,640
7,660
369
363
356
350
343
337
330
324
317
311
304
7,660
7,680
371
364
358
351
345
338
332
325
319
312
306
7,680
7,700
372
365
359
353
346
340
333
327
320
314
307
7,700
7,720
373
367
360
354
347
341
334
328
321
315
309
7,720
7,740
375
368
362
355
349
342
336
329
323
316
310
7,740
7,760
376
370
363
357
350
344
337
331
324
318
311
7,760
7,780
377
371
364
358
351
345
339
332
326
319
313
7,780
7,800
379
372
366
359
353
346
340
333
327
320
314
7,800
7,820
380
374
367
361
354
348
341
335
328
322
315
7,820
7,840
381
375
369
362
356
349
343
336
330
323
317
7,840
7,860
383
376
370
363
357
350
344
337
331
325
318
7,860
7,880
384
378
371
365
358
352
345
339
332
326
319
7,880
7,900
386
379
373
366
360
353
347
340
334
327
321
7,900
7,920
387
380
374
367
361
355
348
342
335
329
322
7,920
7,940
388
382
375
369
362
356
349
343
336
330
323
7,940
7,960
390
383
377
370
364
357
351
344
338
331
325
7,960
7,980
391
385
378
372
365
359
352
346
339
333
326
7,980
8,000
392
386
379
373
366
360
353
347
341
334
328
8,000
8,020
394
387
381
374
368
361
355
348
342
335
329
8,020
8,040
395
389
382
376
369
363
356
350
343
337
330
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-153
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
8,040
8,060
396
390
383
377
371
364
358
351
345
338
332
8,060
8,080
398
391
385
378
372
365
359
352
346
339
333
8,080
8,100
399
393
386
380
373
367
360
354
347
341
334
8,100
8,120
401
394
388
381
375
368
362
355
349
342
336
8,120
8,140
402
395
389
382
376
369
363
357
350
344
337
8,140
8,160
403
397
390
384
377
371
364
358
351
345
338
8,160
8,180
405
398
392
385
379
372
366
359
353
346
340
8,180
8,200
406
399
393
387
380
374
367
361
354
348
341
8,200
8,220
407
401
394
388
381
375
368
362
355
349
343
8,220
8,240
409
402
396
389
383
376
370
363
357
350
344
8,240
8,260
410
404
397
391
384
378
371
365
358
352
345
8,260
8,280
411
405
398
392
385
379
373
366
360
353
347
8,280
8,300
413
406
400
393
387
380
374
367
361
354
348
8,300
8,320
414
408
401
395
388
382
375
369
362
356
349
8,320
8,340
415
409
403
396
390
383
377
370
364
357
351
8,340
8,360
417
410
404
397
391
384
378
371
365
359
352
8,360
8,380
418
412
405
399
392
386
379
373
366
360
353
8,380
8,400
420
413
407
400
394
387
381
374
368
361
355
8,400
8,420
421
414
408
401
395
389
382
376
369
363
356
8,420
8,440
422
416
409
403
396
390
383
377
370
364
357
8,440
8,460
424
417
411
404
398
391
385
378
372
365
359
8,460
8,480
425
419
412
406
399
393
386
380
373
367
360
8,480
8,500
426
420
413
407
400
394
387
381
375
368
362
8,500
8,520
428
421
415
408
402
395
389
382
376
369
363
8,520
8,540
429
423
416
410
403
397
390
384
377
371
364
8,540
8,560
430
424
417
411
405
398
392
385
379
372
366
8,560
8,580
432
425
419
412
406
399
393
386
380
373
367
8,580
8,600
433
427
420
414
407
401
394
388
381
375
368
8,600
8,620
435
428
422
415
409
402
396
389
383
376
370
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-154
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
8,620
8,640
436
429
423
416
410
403
397
391
384
378
371
8,640
8,660
437
431
424
418
411
405
398
392
385
379
372
8,660
8,680
439
432
426
419
413
406
400
393
387
380
374
8,680
8,700
440
433
427
421
414
408
401
395
388
382
375
8,700
8,720
441
435
428
422
415
409
402
396
389
383
377
8,720
8,740
443
436
430
423
417
410
404
397
391
384
378
8,740
8,760
444
438
431
425
418
412
405
399
392
386
379
8,760
8,780
445
439
432
426
419
413
407
400
394
387
381
8,780
8,800
447
440
434
427
421
414
408
401
395
388
382
8,800
8,820
448
442
435
429
422
416
409
403
396
390
383
8,820
8,840
449
443
437
430
424
417
411
404
398
391
385
8,840
8,860
451
444
438
431
425
418
412
405
399
393
386
8,860
8,880
452
446
439
433
426
420
413
407
400
394
387
8,880
8,900
454
447
441
434
428
421
415
408
402
395
389
8,900
8,920
455
448
442
435
429
423
416
410
403
397
390
8,920
8,940
456
450
443
437
430
424
417
411
404
398
391
8,940
8,960
458
451
445
438
432
425
419
412
406
399
393
8,960
8,980
459
453
446
440
433
427
420
414
407
401
394
8,980
9,000
460
454
447
441
434
428
421
415
409
402
396
9,000
9,020
462
455
449
442
436
429
423
416
410
403
397
9,020
9,040
463
457
450
444
437
431
424
418
411
405
398
9,040
9,060
464
458
451
445
439
432
426
419
413
406
400
9,060
9,080
466
459
453
446
440
433
427
420
414
407
401
9,080
9,100
467
461
454
448
441
435
428
422
415
409
402
9,100
9,120
469
462
456
449
443
436
430
423
417
410
404
9,120
9,140
470
463
457
450
444
437
431
425
418
412
405
9,140
9,160
471
465
458
452
445
439
432
426
419
413
406
9,160
9,180
473
466
460
453
447
440
434
427
421
414
408
9,180
9,200
474
467
461
455
448
442
435
429
422
416
409
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-155
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
9,200
9,220
475
469
462
456
449
443
436
430
423
417
411
9,220
9,240
477
470
464
457
451
444
438
431
425
418
412
9,240
9,260
478
472
465
459
452
446
439
433
426
420
413
9,260
9,280
479
473
466
460
453
447
441
434
428
421
415
9,280
9,300
481
474
468
461
455
448
442
435
429
422
416
9,300
9,320
482
476
469
463
456
450
443
437
430
424
417
9,320
9,340
483
477
471
464
458
451
445
438
432
425
419
9,340
9,360
485
478
472
465
459
452
446
439
433
427
420
9,360
9,380
486
480
473
467
460
454
447
441
434
428
421
9,380
9,400
488
481
475
468
462
455
449
442
436
429
423
9,400
9,420
489
482
476
469
463
457
450
444
437
431
424
9,420
9,440
490
484
477
471
464
458
451
445
438
432
425
9,440
9,460
492
485
479
472
466
459
453
446
440
433
427
9,460
9,480
493
487
480
474
467
461
454
448
441
435
428
9,480
9,500
494
488
481
475
468
462
455
449
443
436
430
9,500
9,520
496
489
483
476
470
463
457
450
444
437
431
9,520
9,540
497
491
484
478
471
465
458
452
445
439
432
9,540
9,560
498
492
485
479
473
466
460
453
447
440
434
9,560
9,580
500
493
487
480
474
467
461
454
448
441
435
9,580
9,600
501
495
488
482
475
469
462
456
449
443
436
9,600
9,620
503
496
490
483
477
470
464
457
451
444
438
9,620
9,640
504
497
491
484
478
471
465
459
452
446
439
9,640
9,660
505
499
492
486
479
473
466
460
453
447
440
9,660
9,680
507
500
494
487
481
474
468
461
455
448
442
9,680
9,700
508
501
495
489
482
476
469
463
456
450
443
9,700
9,720
509
503
496
490
483
477
470
464
457
451
445
9,720
9,740
511
504
498
491
485
478
472
465
459
452
446
9,740
9,760
512
506
499
493
486
480
473
467
460
454
447
9,760
9,780
513
507
500
494
487
481
475
468
462
455
449
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-156
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
9,780
9,800
515
508
502
495
489
482
476
469
463
456
450
9,800
9,820
516
510
503
497
490
484
477
471
464
458
451
9,820
9,840
517
511
505
498
492
485
479
472
466
459
453
9,840
9,860
519
512
506
499
493
486
480
473
467
461
454
9,860
9,880
520
514
507
501
494
488
481
475
468
462
455
9,880
9,900
522
515
509
502
496
489
483
476
470
463
457
9,900
9,920
523
516
510
503
497
491
484
478
471
465
458
9,920
9,940
524
518
511
505
498
492
485
479
472
466
459
9,940
9,960
526
519
513
506
500
493
487
480
474
467
461
9,960
9,980
527
521
514
508
501
495
488
482
475
469
462
9,980
10,000
528
522
515
509
502
496
489
483
477
470
464
10,000
10,020
530
523
517
510
504
497
491
484
478
471
465
10,020
10,040
531
525
518
512
505
499
492
486
479
473
466
10,040
10,060
532
526
519
513
507
500
494
487
481
474
468
10,060
10,080
534
527
521
514
508
501
495
488
482
475
469
10,080
10,100
535
529
522
516
509
503
496
490
483
477
470
10,100
10,120
537
530
524
517
511
504
498
491
485
478
472
10,120
10,140
538
531
525
518
512
505
499
493
486
480
473
10,140
10,160
539
533
526
520
513
507
500
494
487
481
474
10,160
10,180
541
534
528
521
515
508
502
495
489
482
476
10,180
10,200
542
535
529
523
516
510
503
497
490
484
477
10,200
10,220
543
537
530
524
517
511
504
498
491
485
479
10,220
10,240
545
538
532
525
519
512
506
499
493
486
480
10,240
10,260
546
540
533
527
520
514
507
501
494
488
481
10,260
10,280
547
541
534
528
521
515
509
502
496
489
483
10,280
10,300
549
542
536
529
523
516
510
503
497
490
484
10,300
10,320
550
544
537
531
524
518
511
505
498
492
485
10,320
10,340
551
545
539
532
526
519
513
506
500
493
487
10,340
10,360
553
546
540
533
527
520
514
507
501
495
488
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-157
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
10,360
10,380
554
548
541
535
528
522
515
509
502
496
489
10,380
10,400
556
549
543
536
530
523
517
510
504
497
491
10,400
10,420
557
550
544
537
531
525
518
512
505
499
492
10,420
10,440
558
552
545
539
532
526
519
513
506
500
493
10,440
10,460
560
553
547
540
534
527
521
514
508
501
495
10,460
10,480
561
555
548
542
535
529
522
516
509
503
496
10,480
10,500
562
556
549
543
536
530
523
517
511
504
498
10,500
10,520
564
557
551
544
538
531
525
518
512
505
499
10,520
10,540
565
559
552
546
539
533
526
520
513
507
500
10,540
10,560
566
560
553
547
541
534
528
521
515
508
502
10,560
10,580
568
561
555
548
542
535
529
522
516
509
503
10,580
10,600
569
563
556
550
543
537
530
524
517
511
504
10,600
10,620
571
564
558
551
545
538
532
525
519
512
506
10,620
10,640
572
565
559
552
546
539
533
527
520
514
507
10,640
10,660
573
567
560
554
547
541
534
528
521
515
508
10,660
10,680
575
568
562
555
549
542
536
529
523
516
510
10,680
10,700
576
569
563
557
550
544
537
531
524
518
511
10,700
10,720
577
571
564
558
551
545
538
532
525
519
513
10,720
10,740
579
572
566
559
553
546
540
533
527
520
514
10,740
10,760
580
574
567
561
554
548
541
535
528
522
515
10,760
10,780
581
575
568
562
555
549
543
536
530
523
517
10,780
10,800
583
576
570
563
557
550
544
537
531
524
518
10,800
10,820
584
578
571
565
558
552
545
539
532
526
519
10,820
10,840
585
579
573
566
560
553
547
540
534
527
521
10,840
10,860
587
580
574
567
561
554
548
541
535
529
522
10,860
10,880
588
582
575
569
562
556
549
543
536
530
523
10,880
10,900
590
583
577
570
564
557
551
544
538
531
525
10,900
10,920
591
584
578
571
565
559
552
546
539
533
526
10,920
10,940
592
586
579
573
566
560
553
547
540
534
527
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-158
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
10,940
10,960
594
587
581
574
568
561
555
548
542
535
529
10,960
10,980
595
589
582
576
569
563
556
550
543
537
530
10,980
11,000
597
590
583
577
570
564
557
551
545
538
532
11,000
11,020
598
591
585
578
572
565
559
552
546
539
533
11,020
11,040
600
593
586
580
573
567
560
554
547
541
534
11,040
11,060
601
594
587
581
575
568
562
555
549
542
536
11,060
11,080
602
596
589
582
576
569
563
556
550
543
537
11,080
11,100
604
597
590
584
577
571
564
558
551
545
538
11,100
11,120
605
598
592
585
579
572
566
559
553
546
540
11,120
11,140
607
600
593
586
580
573
567
561
554
548
541
11,140
11,160
608
601
595
588
581
575
568
562
555
549
542
11,160
11,180
610
603
596
589
583
576
570
563
557
550
544
11,180
11,200
611
604
597
591
584
578
571
565
558
552
545
11,200
11,220
613
606
599
592
585
579
572
566
559
553
547
11,220
11,240
614
607
600
593
587
580
574
567
561
554
548
11,240
11,260
615
609
602
595
588
582
575
569
562
556
549
11,260
11,280
617
610
603
596
589
583
577
570
564
557
551
11,280
11,300
618
611
605
598
591
584
578
571
565
558
552
11,300
11,320
620
613
606
599
592
586
579
573
566
560
553
11,320
11,340
621
614
607
601
594
587
581
574
568
561
555
11,340
11,360
623
616
609
602
595
588
582
575
569
563
556
11,360
11,380
624
617
610
603
597
590
583
577
570
564
557
11,380
11,400
626
619
612
605
598
591
585
578
572
565
559
11,400
11,420
627
620
613
606
600
593
586
580
573
567
560
11,420
11,440
628
622
615
608
601
594
587
581
574
568
561
11,440
11,460
630
623
616
609
602
596
589
582
576
569
563
11,460
11,480
631
624
618
611
604
597
590
584
577
571
564
11,480
11,500
633
626
619
612
605
598
592
585
579
572
566
11,500
11,520
634
627
620
614
607
600
593
586
580
573
567
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-159
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
11,520
11,540
636
629
622
615
608
601
594
588
581
575
568
11,540
11,560
637
630
623
616
610
603
596
589
583
576
570
11,560
11,580
638
632
625
618
611
604
597
590
584
577
571
11,580
11,600
640
633
626
619
612
606
599
592
585
579
572
11,600
11,620
641
634
628
621
614
607
600
593
587
580
574
11,620
11,640
643
636
629
622
615
608
602
595
588
582
575
11,640
11,660
644
637
631
624
617
610
603
596
589
583
576
11,660
11,680
646
639
632
625
618
611
604
598
591
584
578
11,680
11,700
647
640
633
627
620
613
606
599
592
586
579
11,700
11,720
649
642
635
628
621
614
607
601
594
587
581
11,720
11,740
650
643
636
629
623
616
609
602
595
588
582
11,740
11,760
651
645
638
631
624
617
610
603
597
590
583
11,760
11,780
653
646
639
632
625
619
612
605
598
591
585
11,780
11,800
654
647
641
634
627
620
613
606
599
593
586
11,800
11,820
656
649
642
635
628
621
615
608
601
594
587
11,820
11,840
657
650
643
637
630
623
616
609
602
595
589
11,840
11,860
659
652
645
638
631
624
617
611
604
597
590
11,860
11,880
660
653
646
639
633
626
619
612
605
598
591
11,880
11,900
662
655
648
641
634
627
620
613
607
600
593
11,900
11,920
663
656
649
642
636
629
622
615
608
601
594
11,920
11,940
664
658
651
644
637
630
623
616
609
603
596
11,940
11,960
666
659
652
645
638
632
625
618
611
604
597
11,960
11,980
667
660
654
647
640
633
626
619
612
606
599
11,980
12,000
669
662
655
648
641
634
628
621
614
607
600
12,000
12,020
670
663
656
650
643
636
629
622
615
608
602
12,020
12,040
672
665
658
651
644
637
630
624
617
610
603
12,040
12,060
673
666
659
652
646
639
632
625
618
611
604
12,060
12,080
674
668
661
654
647
640
633
626
620
613
606
12,080
12,100
676
669
662
655
648
642
635
628
621
614
607
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-160
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
12,100
12,120
677
670
664
657
650
643
636
629
622
616
609
12,120
12,140
679
672
665
658
651
644
638
631
624
617
610
12,140
12,160
680
673
667
660
653
646
639
632
625
618
612
12,160
12,180
682
675
668
661
654
647
640
634
627
620
613
12,180
12,200
683
676
669
663
656
649
642
635
628
621
614
12,200
12,220
685
678
671
664
657
650
643
637
630
623
616
12,220
12,240
686
679
672
665
659
652
645
638
631
624
617
12,240
12,260
687
681
674
667
660
653
646
639
633
626
619
12,260
12,280
689
682
675
668
661
655
648
641
634
627
620
12,280
12,300
690
683
677
670
663
656
649
642
635
629
622
12,300
12,320
692
685
678
671
664
657
651
644
637
630
623
12,320
12,340
693
686
679
673
666
659
652
645
638
631
625
12,340
12,360
695
688
681
674
667
660
653
647
640
633
626
12,360
12,380
696
689
682
675
669
662
655
648
641
634
627
12,380
12,400
698
691
684
677
670
663
656
649
643
636
629
12,400
12,420
699
692
685
678
672
665
658
651
644
637
630
12,420
12,440
700
694
687
680
673
666
659
652
645
639
632
12,440
12,460
702
695
688
681
674
668
661
654
647
640
633
12,460
12,480
703
696
690
683
676
669
662
655
648
642
635
12,480
12,500
705
698
691
684
677
670
664
657
650
643
636
12,500
12,520
706
699
692
686
679
672
665
658
651
644
638
12,520
12,540
708
701
694
687
680
673
666
660
653
646
639
12,540
12,560
709
702
695
688
682
675
668
661
654
647
640
12,560
12,580
710
704
697
690
683
676
669
662
656
649
642
12,580
12,600
712
705
698
691
684
678
671
664
657
650
643
12,600
12,620
713
706
700
693
686
679
672
665
658
652
645
12,620
12,640
715
708
701
694
687
680
674
667
660
653
646
12,640
12,660
716
709
703
696
689
682
675
668
661
654
648
12,660
12,680
718
711
704
697
690
683
676
670
663
656
649
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-161
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
12,680
12,700
719
712
705
699
692
685
678
671
664
657
650
12,700
12,720
721
714
707
700
693
686
679
673
666
659
652
12,720
12,740
722
715
708
701
695
688
681
674
667
660
653
12,740
12,760
723
717
710
703
696
689
682
675
669
662
655
12,760
12,780
725
718
711
704
697
691
684
677
670
663
656
12,780
12,800
726
719
713
706
699
692
685
678
671
665
658
12,800
12,820
728
721
714
707
700
693
687
680
673
666
659
12,820
12,840
729
722
715
709
702
695
688
681
674
667
661
12,840
12,860
731
724
717
710
703
696
689
683
676
669
662
12,860
12,880
732
725
718
711
705
698
691
684
677
670
663
12,880
12,900
734
727
720
713
706
699
692
685
679
672
665
12,900
12,920
735
728
721
714
708
701
694
687
680
673
666
12,920
12,940
736
730
723
716
709
702
695
688
681
675
668
12,940
12,960
738
731
724
717
710
704
697
690
683
676
669
12,960
12,980
739
732
726
719
712
705
698
691
684
678
671
12,980
13,000
741
734
727
720
713
706
700
693
686
679
672
13,000
13,020
742
735
728
722
715
708
701
694
687
680
674
13,020
13,040
744
737
730
723
716
709
702
696
689
682
675
13,040
13,060
745
738
731
724
718
711
704
697
690
683
676
13,060
13,080
746
740
733
726
719
712
705
698
692
685
678
13,080
13,100
748
741
734
727
720
714
707
700
693
686
679
13,100
13,120
749
742
736
729
722
715
708
701
694
688
681
13,120
13,140
751
744
737
730
723
716
710
703
696
689
682
13,140
13,160
752
745
739
732
725
718
711
704
697
690
684
13,160
13,180
754
747
740
733
726
719
712
706
699
692
685
13,180
13,200
755
748
741
735
728
721
714
707
700
693
686
13,200
13,220
757
750
743
736
729
722
715
709
702
695
688
13,220
13,240
758
751
744
737
731
724
717
710
703
696
689
13,240
13,260
759
753
746
739
732
725
718
711
705
698
691
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-162
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
13,260
13,280
761
754
747
740
733
727
720
713
706
699
692
13,280
13,300
762
755
749
742
735
728
721
714
707
701
694
13,300
13,320
764
757
750
743
736
729
723
716
709
702
695
13,320
13,340
765
758
751
745
738
731
724
717
710
703
697
13,340
13,360
767
760
753
746
739
732
725
719
712
705
698
13,360
13,380
768
761
754
747
741
734
727
720
713
706
699
13,380
13,400
770
763
756
749
742
735
728
721
715
708
701
13,400
13,420
771
764
757
750
744
737
730
723
716
709
702
13,420
13,440
772
766
759
752
745
738
731
724
717
711
704
13,440
13,460
774
767
760
753
746
740
733
726
719
712
705
13,460
13,480
775
768
762
755
748
741
734
727
720
714
707
13,480
13,500
777
770
763
756
749
742
736
729
722
715
708
13,500
13,520
778
771
764
758
751
744
737
730
723
716
710
13,520
13,540
780
773
766
759
752
745
738
732
725
718
711
13,540
13,560
781
774
767
760
754
747
740
733
726
719
712
13,560
13,580
782
776
769
762
755
748
741
734
728
721
714
13,580
13,600
784
777
770
763
756
750
743
736
729
722
715
13,600
13,620
785
778
772
765
758
751
744
737
730
724
717
13,620
13,640
787
780
773
766
759
752
746
739
732
725
718
13,640
13,660
788
781
775
768
761
754
747
740
733
726
720
13,660
13,680
790
783
776
769
762
755
748
742
735
728
721
13,680
13,700
791
784
777
771
764
757
750
743
736
729
722
13,700
13,720
793
786
779
772
765
758
751
745
738
731
724
13,720
13,740
794
787
780
773
767
760
753
746
739
732
725
13,740
13,760
795
789
782
775
768
761
754
747
741
734
727
13,760
13,780
797
790
783
776
769
763
756
749
742
735
728
13,780
13,800
798
791
785
778
771
764
757
750
743
737
730
13,800
13,820
800
793
786
779
772
765
759
752
745
738
731
13,820
13,840
801
794
787
781
774
767
760
753
746
739
733
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-163
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
13,840
13,860
803
796
789
782
775
768
761
755
748
741
734
13,860
13,880
804
797
790
783
777
770
763
756
749
742
735
13,880
13,900
806
799
792
785
778
771
764
757
751
744
737
13,900
13,920
807
800
793
786
780
773
766
759
752
745
738
13,920
13,940
808
802
795
788
781
774
767
760
753
747
740
13,940
13,960
810
803
796
789
782
776
769
762
755
748
741
13,960
13,980
811
804
798
791
784
777
770
763
756
750
743
13,980
14,000
813
806
799
792
785
778
772
765
758
751
744
14,000
14,020
814
807
800
794
787
780
773
766
759
752
746
14,020
14,040
816
809
802
795
788
781
774
768
761
754
747
14,040
14,060
817
810
803
796
790
783
776
769
762
755
748
14,060
14,080
818
812
805
798
791
784
777
770
764
757
750
14,080
14,100
820
813
806
799
792
786
779
772
765
758
751
14,100
14,120
821
814
808
801
794
787
780
773
766
760
753
14,120
14,140
823
816
809
802
795
788
782
775
768
761
754
14,140
14,160
824
817
811
804
797
790
783
776
769
762
756
14,160
14,180
826
819
812
805
798
791
784
778
771
764
757
14,180
14,200
827
820
813
807
800
793
786
779
772
765
758
14,200
14,220
829
822
815
808
801
794
787
781
774
767
760
14,220
14,240
830
823
816
809
803
796
789
782
775
768
761
14,240
14,260
831
825
818
811
804
797
790
783
777
770
763
14,260
14,280
833
826
819
812
805
799
792
785
778
771
764
14,280
14,300
834
827
821
814
807
800
793
786
779
773
766
14,300
14,320
836
829
822
815
808
801
795
788
781
774
767
14,320
14,340
837
830
823
817
810
803
796
789
782
775
769
14,340
14,360
839
832
825
818
811
804
797
791
784
777
770
14,360
14,380
840
833
826
819
813
806
799
792
785
778
771
14,380
14,400
842
835
828
821
814
807
800
793
787
780
773
14,400
14,420
843
836
829
822
816
809
802
795
788
781
774
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-164
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
14,420
14,440
844
838
831
824
817
810
803
796
789
783
776
14,440
14,460
846
839
832
825
818
812
805
798
791
784
777
14,460
14,480
847
840
834
827
820
813
806
799
792
786
779
14,480
14,500
849
842
835
828
821
814
808
801
794
787
780
14,500
14,520
850
843
836
830
823
816
809
802
795
788
782
14,520
14,540
852
845
838
831
824
817
810
804
797
790
783
14,540
14,560
853
846
839
832
826
819
812
805
798
791
784
14,560
14,580
854
848
841
834
827
820
813
806
800
793
786
14,580
14,600
856
849
842
835
828
822
815
808
801
794
787
14,600
14,620
857
850
844
837
830
823
816
809
802
796
789
14,620
14,640
859
852
845
838
831
824
818
811
804
797
790
14,640
14,660
860
853
847
840
833
826
819
812
805
798
792
14,660
14,680
862
855
848
841
834
827
820
814
807
800
793
14,680
14,700
863
856
849
843
836
829
822
815
808
801
794
14,700
14,720
865
858
851
844
837
830
823
817
810
803
796
14,720
14,740
866
859
852
845
839
832
825
818
811
804
797
14,740
14,760
867
861
854
847
840
833
826
819
813
806
799
14,760
14,780
869
862
855
848
841
835
828
821
814
807
800
14,780
14,800
870
863
857
850
843
836
829
822
815
809
802
14,800
14,820
872
865
858
851
844
837
831
824
817
810
803
14,820
14,840
873
866
859
853
846
839
832
825
818
811
805
14,840
14,860
875
868
861
854
847
840
833
827
820
813
806
14,860
14,880
876
869
862
855
849
842
835
828
821
814
807
14,880
14,900
878
871
864
857
850
843
836
829
823
816
809
14,900
14,920
879
872
865
858
852
845
838
831
824
817
810
14,920
14,940
880
874
867
860
853
846
839
832
825
819
812
14,940
14,960
882
875
868
861
854
848
841
834
827
820
813
14,960
14,980
883
876
870
863
856
849
842
835
828
822
815
14,980
15,000
885
878
871
864
857
850
844
837
830
823
816
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-165
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
15,000
15,020
886
879
872
866
859
852
845
838
831
824
818
15,020
15,040
888
881
874
867
860
853
846
840
833
826
819
15,040
15,060
889
882
875
868
862
855
848
841
834
827
820
15,060
15,080
890
884
877
870
863
856
849
842
836
829
822
15,080
15,100
892
885
878
871
864
858
851
844
837
830
823
15,100
15,120
894
886
880
873
866
859
852
845
838
832
825
15,120
15,140
895
888
881
874
867
860
854
847
840
833
826
15,140
15,160
897
889
883
876
869
862
855
848
841
834
828
15,160
15,180
898
891
884
877
870
863
856
850
843
836
829
15,180
15,200
900
892
885
879
872
865
858
851
844
837
830
15,200
15,220
901
894
887
880
873
866
859
853
846
839
832
15,220
15,240
903
895
888
881
875
868
861
854
847
840
833
15,240
15,260
904
897
890
883
876
869
862
855
849
842
835
15,260
15,280
906
898
891
884
877
871
864
857
850
843
836
15,280
15,300
907
900
893
886
879
872
865
858
851
845
838
15,300
15,320
909
901
894
887
880
873
867
860
853
846
839
15,320
15,340
910
903
896
889
882
875
868
861
854
847
841
15,340
15,360
912
905
897
890
883
876
869
863
856
849
842
15,360
15,380
913
906
899
892
885
878
871
864
857
850
843
15,380
15,400
915
908
900
893
886
879
872
865
859
852
845
15,400
15,420
916
909
902
895
888
881
874
867
860
853
846
15,420
15,440
918
911
903
896
889
882
875
868
861
855
848
15,440
15,460
919
912
905
898
890
884
877
870
863
856
849
15,460
15,480
921
914
906
899
892
885
878
871
864
858
851
15,480
15,500
922
915
908
901
893
886
880
873
866
859
852
15,500
15,520
924
917
909
902
895
888
881
874
867
860
854
15,520
15,540
925
918
911
904
896
889
882
876
869
862
855
15,540
15,560
927
920
912
905
898
891
884
877
870
863
856
15,560
15,580
928
921
914
907
899
892
885
878
872
865
858
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-166
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
15,580
15,600
930
923
916
908
901
894
887
880
873
866
859
15,600
15,620
932
924
917
910
903
895
888
881
874
868
861
15,620
15,640
933
926
919
911
904
897
890
883
876
869
862
15,640
15,660
935
927
920
913
906
898
891
884
877
870
864
15,660
15,680
936
929
922
914
907
900
893
886
879
872
865
15,680
15,700
938
930
923
916
909
901
894
887
880
873
866
15,700
15,720
939
932
925
917
910
903
896
889
882
875
868
15,720
15,740
941
933
926
919
912
904
897
890
883
876
869
15,740
15,760
942
935
928
920
913
906
899
891
885
878
871
15,760
15,780
944
936
929
922
915
907
900
893
886
879
872
15,780
15,800
945
938
931
923
916
909
902
894
887
881
874
15,800
15,820
947
939
932
925
918
910
903
896
889
882
875
15,820
15,840
948
941
934
926
919
912
905
898
890
883
877
15,840
15,860
950
943
935
928
921
914
906
899
892
885
878
15,860
15,880
951
944
937
930
922
915
908
901
893
886
879
15,880
15,900
953
946
938
931
924
917
909
902
895
888
881
15,900
15,920
954
947
940
933
925
918
911
904
896
889
882
15,920
15,940
956
949
941
934
927
920
912
905
898
891
884
15,940
15,960
957
950
943
936
928
921
914
907
899
892
885
15,960
15,980
959
952
944
937
930
923
915
908
901
894
887
15,980
16,000
960
953
946
939
931
924
917
910
902
895
888
16,000
16,020
962
955
947
940
933
926
918
911
904
897
890
16,020
16,040
963
956
949
942
934
927
920
913
905
898
891
16,040
16,060
965
958
950
943
936
929
921
914
907
900
893
16,060
16,080
966
959
952
945
937
930
923
916
909
901
894
16,080
16,100
968
961
954
946
939
932
925
917
910
903
896
16,100
16,120
970
962
955
948
941
933
926
919
912
904
897
16,120
16,140
971
964
957
949
942
935
928
920
913
906
899
16,140
16,160
973
965
958
951
944
936
929
922
915
907
900
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-167
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
16,160
16,180
974
967
960
952
945
938
931
923
916
909
902
16,180
16,200
976
968
961
954
947
939
932
925
918
910
903
16,200
16,220
977
970
963
955
948
941
934
926
919
912
905
16,220
16,240
979
971
964
957
950
942
935
928
921
913
906
16,240
16,260
980
973
966
958
951
944
937
929
922
915
908
16,260
16,280
982
974
967
960
953
945
938
931
924
916
909
16,280
16,300
983
976
969
961
954
947
940
932
925
918
911
16,300
16,320
985
977
970
963
956
948
941
934
927
920
912
16,320
16,340
986
979
972
964
957
950
943
936
928
921
914
16,340
16,360
988
981
973
966
959
952
944
937
930
923
915
16,360
16,380
989
982
975
968
960
953
946
939
931
924
917
16,380
16,400
991
984
976
969
962
955
947
940
933
926
918
16,400
16,420
992
985
978
971
963
956
949
942
934
927
920
16,420
16,440
994
987
979
972
965
958
950
943
936
929
921
16,440
16,460
995
988
981
974
966
959
952
945
937
930
923
16,460
16,480
997
990
982
975
968
961
953
946
939
932
924
16,480
16,500
998
991
984
977
969
962
955
948
940
933
926
16,500
16,520
1,000
993
985
978
971
964
956
949
942
935
927
16,520
16,540
1,001
994
987
980
972
965
958
951
943
936
929
16,540
16,560
1,003
996
988
981
974
967
959
952
945
938
931
16,560
16,580
1,004
997
990
983
975
968
961
954
947
939
932
16,580
16,600
1,006
999
992
984
977
970
963
955
948
941
934
16,600
16,620
1,008
1,000
993
986
979
971
964
957
950
942
935
16,620
16,640
1,009
1,002
995
987
980
973
966
958
951
944
937
16,640
16,660
1,011
1,003
996
989
982
974
967
960
953
945
938
16,660
16,680
1,012
1,005
998
990
983
976
969
961
954
947
940
16,680
16,700
1,014
1,006
999
992
985
977
970
963
956
948
941
16,700
16,720
1,015
1,008
1,001
993
986
979
972
964
957
950
943
16,720
16,740
1,017
1,009
1,002
995
988
980
973
966
959
951
944
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-168
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
16,740
16,760
1,018
1,011
1,004
996
989
982
975
967
960
953
946
16,760
16,780
1,020
1,012
1,005
998
991
983
976
969
962
954
947
16,780
16,800
1,021
1,014
1,007
999
992
985
978
970
963
956
949
16,800
16,820
1,023
1,015
1,008
1,001
994
986
979
972
965
958
950
16,820
16,840
1,024
1,017
1,010
1,002
995
988
981
974
966
959
952
16,840
16,860
1,026
1,019
1,011
1,004
997
990
982
975
968
961
953
16,860
16,880
1,027
1,020
1,013
1,006
998
991
984
977
969
962
955
16,880
16,900
1,029
1,022
1,014
1,007
1,000
993
985
978
971
964
956
16,900
16,920
1,030
1,023
1,016
1,009
1,001
994
987
980
972
965
958
16,920
16,940
1,032
1,025
1,017
1,010
1,003
996
988
981
974
967
959
16,940
16,960
1,033
1,026
1,019
1,012
1,004
997
990
983
975
968
961
16,960
16,980
1,035
1,028
1,020
1,013
1,006
999
991
984
977
970
962
16,980
17,000
1,036
1,029
1,022
1,015
1,007
1,000
993
986
978
971
964
17,000
17,020
1,038
1,031
1,023
1,016
1,009
1,002
994
987
980
973
965
17,020
17,040
1,039
1,032
1,025
1,018
1,010
1,003
996
989
981
974
967
17,040
17,060
1,041
1,034
1,026
1,019
1,012
1,005
997
990
983
976
969
17,060
17,080
1,042
1,035
1,028
1,021
1,013
1,006
999
992
985
977
970
17,080
17,100
1,044
1,037
1,030
1,022
1,015
1,008
1,001
993
986
979
972
17,100
17,120
1,046
1,038
1,031
1,024
1,017
1,009
1,002
995
988
980
973
17,120
17,140
1,047
1,040
1,033
1,025
1,018
1,011
1,004
996
989
982
975
17,140
17,160
1,049
1,041
1,034
1,027
1,020
1,012
1,005
998
991
983
976
17,160
17,180
1,050
1,043
1,036
1,028
1,021
1,014
1,007
999
992
985
978
17,180
17,200
1,052
1,044
1,037
1,030
1,023
1,015
1,008
1,001
994
986
979
17,200
17,220
1,053
1,046
1,039
1,031
1,024
1,017
1,010
1,002
995
988
981
17,220
17,240
1,055
1,047
1,040
1,033
1,026
1,018
1,011
1,004
997
989
982
17,240
17,260
1,056
1,049
1,042
1,034
1,027
1,020
1,013
1,005
998
991
984
17,260
17,280
1,058
1,050
1,043
1,036
1,029
1,021
1,014
1,007
1,000
992
985
17,280
17,300
1,059
1,052
1,045
1,037
1,030
1,023
1,016
1,008
1,001
994
987
17,300
17,320
1,061
1,053
1,046
1,039
1,032
1,024
1,017
1,010
1,003
996
988
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-169
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
17,320
17,340
1,062
1,055
1,048
1,040
1,033
1,026
1,019
1,012
1,004
997
990
17,340
17,360
1,064
1,057
1,049
1,042
1,035
1,028
1,020
1,013
1,006
999
991
17,360
17,380
1,065
1,058
1,051
1,044
1,036
1,029
1,022
1,015
1,007
1,000
993
17,380
17,400
1,067
1,060
1,052
1,045
1,038
1,031
1,023
1,016
1,009
1,002
994
17,400
17,420
1,068
1,061
1,054
1,047
1,039
1,032
1,025
1,018
1,010
1,003
996
17,420
17,440
1,070
1,063
1,055
1,048
1,041
1,034
1,026
1,019
1,012
1,005
997
17,440
17,460
1,071
1,064
1,057
1,050
1,042
1,035
1,028
1,021
1,013
1,006
999
17,460
17,480
1,073
1,066
1,058
1,051
1,044
1,037
1,029
1,022
1,015
1,008
1,000
17,480
17,500
1,074
1,067
1,060
1,053
1,045
1,038
1,031
1,024
1,016
1,009
1,002
17,500
17,520
1,076
1,069
1,061
1,054
1,047
1,040
1,032
1,025
1,018
1,011
1,003
17,520
17,540
1,077
1,070
1,063
1,056
1,048
1,041
1,034
1,027
1,019
1,012
1,005
17,540
17,560
1,079
1,072
1,064
1,057
1,050
1,043
1,035
1,028
1,021
1,014
1,007
17,560
17,580
1,080
1,073
1,066
1,059
1,051
1,044
1,037
1,030
1,023
1,015
1,008
17,580
17,600
1,082
1,075
1,068
1,060
1,053
1,046
1,039
1,031
1,024
1,017
1,010
17,600
17,620
1,084
1,076
1,069
1,062
1,055
1,047
1,040
1,033
1,026
1,018
1,011
17,620
17,640
1,085
1,078
1,071
1,063
1,056
1,049
1,042
1,034
1,027
1,020
1,013
17,640
17,660
1,087
1,079
1,072
1,065
1,058
1,050
1,043
1,036
1,029
1,021
1,014
17,660
17,680
1,088
1,081
1,074
1,066
1,059
1,052
1,045
1,037
1,030
1,023
1,016
17,680
17,700
1,090
1,082
1,075
1,068
1,061
1,053
1,046
1,039
1,032
1,024
1,017
17,700
17,720
1,091
1,084
1,077
1,069
1,062
1,055
1,048
1,040
1,033
1,026
1,019
17,720
17,740
1,093
1,085
1,078
1,071
1,064
1,056
1,049
1,042
1,035
1,027
1,020
17,740
17,760
1,094
1,087
1,080
1,072
1,065
1,058
1,051
1,043
1,036
1,029
1,022
17,760
17,780
1,096
1,088
1,081
1,074
1,067
1,059
1,052
1,045
1,038
1,030
1,023
17,780
17,800
1,097
1,090
1,083
1,075
1,068
1,061
1,054
1,046
1,039
1,032
1,025
17,800
17,820
1,099
1,091
1,084
1,077
1,070
1,062
1,055
1,048
1,041
1,034
1,026
17,820
17,840
1,100
1,093
1,086
1,078
1,071
1,064
1,057
1,050
1,042
1,035
1,028
17,840
17,860
1,102
1,095
1,087
1,080
1,073
1,066
1,058
1,051
1,044
1,037
1,029
17,860
17,880
1,103
1,096
1,089
1,082
1,074
1,067
1,060
1,053
1,045
1,038
1,031
17,880
17,900
1,105
1,098
1,090
1,083
1,076
1,069
1,061
1,054
1,047
1,040
1,032
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-170
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
17,900
17,920
1,106
1,099
1,092
1,085
1,077
1,070
1,063
1,056
1,048
1,041
1,034
17,920
17,940
1,108
1,101
1,093
1,086
1,079
1,072
1,064
1,057
1,050
1,043
1,035
17,940
17,960
1,109
1,102
1,095
1,088
1,080
1,073
1,066
1,059
1,051
1,044
1,037
17,960
17,980
1,111
1,104
1,096
1,089
1,082
1,075
1,067
1,060
1,053
1,046
1,038
17,980
18,000
1,112
1,105
1,098
1,091
1,083
1,076
1,069
1,062
1,054
1,047
1,040
18,000
18,020
1,114
1,107
1,099
1,092
1,085
1,078
1,070
1,063
1,056
1,049
1,041
18,020
18,040
1,115
1,108
1,101
1,094
1,086
1,079
1,072
1,065
1,057
1,050
1,043
18,040
18,060
1,117
1,110
1,102
1,095
1,088
1,081
1,073
1,066
1,059
1,052
1,045
18,060
18,080
1,118
1,111
1,104
1,097
1,089
1,082
1,075
1,068
1,061
1,053
1,046
18,080
18,100
1,120
1,113
1,106
1,098
1,091
1,084
1,077
1,069
1,062
1,055
1,048
18,100
18,120
1,122
1,114
1,107
1,100
1,093
1,085
1,078
1,071
1,064
1,056
1,049
18,120
18,140
1,123
1,116
1,109
1,101
1,094
1,087
1,080
1,072
1,065
1,058
1,051
18,140
18,160
1,125
1,117
1,110
1,103
1,096
1,088
1,081
1,074
1,067
1,059
1,052
18,160
18,180
1,126
1,119
1,112
1,104
1,097
1,090
1,083
1,075
1,068
1,061
1,054
18,180
18,200
1,128
1,120
1,113
1,106
1,099
1,091
1,084
1,077
1,070
1,062
1,055
18,200
18,220
1,129
1,122
1,115
1,107
1,100
1,093
1,086
1,078
1,071
1,064
1,057
18,220
18,240
1,131
1,123
1,116
1,109
1,102
1,094
1,087
1,080
1,073
1,065
1,058
18,240
18,260
1,132
1,125
1,118
1,110
1,103
1,096
1,089
1,081
1,074
1,067
1,060
18,260
18,280
1,134
1,126
1,119
1,112
1,105
1,097
1,090
1,083
1,076
1,068
1,061
18,280
18,300
1,135
1,128
1,121
1,113
1,106
1,099
1,092
1,084
1,077
1,070
1,063
18,300
18,320
1,137
1,129
1,122
1,115
1,108
1,100
1,093
1,086
1,079
1,072
1,064
18,320
18,340
1,138
1,131
1,124
1,116
1,109
1,102
1,095
1,088
1,080
1,073
1,066
18,340
18,360
1,140
1,133
1,125
1,118
1,111
1,104
1,096
1,089
1,082
1,075
1,067
18,360
18,380
1,141
1,134
1,127
1,120
1,112
1,105
1,098
1,091
1,083
1,076
1,069
18,380
18,400
1,143
1,136
1,128
1,121
1,114
1,107
1,099
1,092
1,085
1,078
1,070
18,400
18,420
1,144
1,137
1,130
1,123
1,115
1,108
1,101
1,094
1,086
1,079
1,072
18,420
18,440
1,146
1,139
1,131
1,124
1,117
1,110
1,102
1,095
1,088
1,081
1,073
18,440
18,460
1,147
1,140
1,133
1,126
1,118
1,111
1,104
1,097
1,089
1,082
1,075
18,460
18,480
1,149
1,142
1,134
1,127
1,120
1,113
1,105
1,098
1,091
1,084
1,076
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-171
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
18,480
18,500
1,150
1,143
1,136
1,129
1,121
1,114
1,107
1,100
1,092
1,085
1,078
18,500
18,520
1,152
1,145
1,137
1,130
1,123
1,116
1,108
1,101
1,094
1,087
1,079
18,520
18,540
1,153
1,146
1,139
1,132
1,124
1,117
1,110
1,103
1,095
1,088
1,081
18,540
18,560
1,155
1,148
1,140
1,133
1,126
1,119
1,111
1,104
1,097
1,090
1,083
18,560
18,580
1,156
1,149
1,142
1,135
1,127
1,120
1,113
1,106
1,099
1,091
1,084
18,580
18,600
1,158
1,151
1,144
1,136
1,129
1,122
1,115
1,107
1,100
1,093
1,086
18,600
18,620
1,160
1,152
1,145
1,138
1,131
1,123
1,116
1,109
1,102
1,094
1,087
18,620
18,640
1,161
1,154
1,147
1,139
1,132
1,125
1,118
1,110
1,103
1,096
1,089
18,640
18,660
1,163
1,155
1,148
1,141
1,134
1,126
1,119
1,112
1,105
1,097
1,090
18,660
18,680
1,164
1,157
1,150
1,142
1,135
1,128
1,121
1,113
1,106
1,099
1,092
18,680
18,700
1,166
1,158
1,151
1,144
1,137
1,129
1,122
1,115
1,108
1,100
1,093
18,700
18,720
1,167
1,160
1,153
1,145
1,138
1,131
1,124
1,116
1,109
1,102
1,095
18,720
18,740
1,169
1,161
1,154
1,147
1,140
1,132
1,125
1,118
1,111
1,103
1,096
18,740
18,760
1,170
1,163
1,156
1,148
1,141
1,134
1,127
1,119
1,112
1,105
1,098
18,760
18,780
1,172
1,164
1,157
1,150
1,143
1,135
1,128
1,121
1,114
1,106
1,099
18,780
18,800
1,173
1,166
1,159
1,151
1,144
1,137
1,130
1,122
1,115
1,108
1,101
18,800
18,820
1,175
1,167
1,160
1,153
1,146
1,138
1,131
1,124
1,117
1,110
1,102
18,820
18,840
1,176
1,169
1,162
1,154
1,147
1,140
1,133
1,126
1,118
1,111
1,104
18,840
18,860
1,178
1,171
1,163
1,156
1,149
1,142
1,134
1,127
1,120
1,113
1,105
18,860
18,880
1,179
1,172
1,165
1,158
1,150
1,143
1,136
1,129
1,121
1,114
1,107
18,880
18,900
1,181
1,174
1,166
1,159
1,152
1,145
1,137
1,130
1,123
1,116
1,108
18,900
18,920
1,182
1,175
1,168
1,161
1,153
1,146
1,139
1,132
1,124
1,117
1,110
18,920
18,940
1,184
1,177
1,169
1,162
1,155
1,148
1,140
1,133
1,126
1,119
1,111
18,940
18,960
1,185
1,178
1,171
1,164
1,156
1,149
1,142
1,135
1,127
1,120
1,113
18,960
18,980
1,187
1,180
1,172
1,165
1,158
1,151
1,143
1,136
1,129
1,122
1,114
18,980
19,000
1,188
1,181
1,174
1,167
1,159
1,152
1,145
1,138
1,130
1,123
1,116
19,000
19,020
1,190
1,183
1,175
1,168
1,161
1,154
1,146
1,139
1,132
1,125
1,117
19,020
19,040
1,191
1,184
1,177
1,170
1,162
1,155
1,148
1,141
1,133
1,126
1,119
19,040
19,060
1,193
1,186
1,178
1,171
1,164
1,157
1,149
1,142
1,135
1,128
1,121
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-172
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
19,060
19,080
1,194
1,187
1,180
1,173
1,165
1,158
1,151
1,144
1,137
1,129
1,122
19,080
19,100
1,196
1,189
1,182
1,174
1,167
1,160
1,153
1,145
1,138
1,131
1,124
19,100
19,120
1,198
1,190
1,183
1,176
1,169
1,161
1,154
1,147
1,140
1,132
1,125
19,120
19,140
1,199
1,192
1,185
1,177
1,170
1,163
1,156
1,148
1,141
1,134
1,127
19,140
19,160
1,201
1,193
1,186
1,179
1,172
1,164
1,157
1,150
1,143
1,135
1,128
19,160
19,180
1,202
1,195
1,188
1,180
1,173
1,166
1,159
1,151
1,144
1,137
1,130
19,180
19,200
1,204
1,196
1,189
1,182
1,175
1,167
1,160
1,153
1,146
1,138
1,131
19,200
19,220
1,205
1,198
1,191
1,183
1,176
1,169
1,162
1,154
1,147
1,140
1,133
19,220
19,240
1,207
1,199
1,192
1,185
1,178
1,170
1,163
1,156
1,149
1,141
1,134
19,240
19,260
1,208
1,201
1,194
1,186
1,179
1,172
1,165
1,157
1,150
1,143
1,136
19,260
19,280
1,210
1,202
1,195
1,188
1,181
1,173
1,166
1,159
1,152
1,144
1,137
19,280
19,300
1,211
1,204
1,197
1,189
1,182
1,175
1,168
1,160
1,153
1,146
1,139
19,300
19,320
1,213
1,205
1,198
1,191
1,184
1,176
1,169
1,162
1,155
1,148
1,140
19,320
19,340
1,215
1,207
1,200
1,192
1,185
1,178
1,171
1,164
1,156
1,149
1,142
19,340
19,360
1,216
1,209
1,201
1,194
1,187
1,180
1,172
1,165
1,158
1,151
1,143
19,360
19,380
1,218
1,210
1,203
1,196
1,188
1,181
1,174
1,167
1,159
1,152
1,145
19,380
19,400
1,219
1,212
1,204
1,197
1,190
1,183
1,175
1,168
1,161
1,154
1,146
19,400
19,420
1,221
1,213
1,206
1,199
1,191
1,184
1,177
1,170
1,162
1,155
1,148
19,420
19,440
1,222
1,215
1,207
1,200
1,193
1,186
1,178
1,171
1,164
1,157
1,149
19,440
19,460
1,224
1,216
1,209
1,202
1,194
1,187
1,180
1,173
1,165
1,158
1,151
19,460
19,480
1,226
1,218
1,211
1,203
1,196
1,189
1,181
1,174
1,167
1,160
1,152
19,480
19,500
1,227
1,220
1,212
1,205
1,197
1,190
1,183
1,176
1,168
1,161
1,154
19,500
19,520
1,229
1,221
1,214
1,206
1,199
1,192
1,184
1,177
1,170
1,163
1,155
19,520
19,540
1,230
1,223
1,215
1,208
1,200
1,193
1,186
1,179
1,171
1,164
1,157
19,540
19,560
1,232
1,224
1,217
1,209
1,202
1,195
1,187
1,180
1,173
1,166
1,159
19,560
19,580
1,233
1,226
1,218
1,211
1,203
1,196
1,189
1,182
1,175
1,167
1,160
19,580
19,600
1,235
1,228
1,220
1,212
1,205
1,198
1,191
1,183
1,176
1,169
1,162
19,600
19,620
1,237
1,229
1,222
1,214
1,207
1,199
1,192
1,185
1,178
1,170
1,163
19,620
19,640
1,238
1,231
1,223
1,216
1,208
1,201
1,194
1,186
1,179
1,172
1,165
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-173
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
19,640
19,660
1,240
1,232
1,225
1,217
1,210
1,202
1,195
1,188
1,181
1,173
1,166
19,660
19,680
1,241
1,234
1,226
1,219
1,211
1,204
1,197
1,189
1,182
1,175
1,168
19,680
19,700
1,243
1,235
1,228
1,220
1,213
1,205
1,198
1,191
1,184
1,176
1,169
19,700
19,720
1,245
1,237
1,229
1,222
1,214
1,207
1,200
1,192
1,185
1,178
1,171
19,720
19,740
1,246
1,239
1,231
1,224
1,216
1,208
1,201
1,194
1,187
1,179
1,172
19,740
19,760
1,248
1,240
1,233
1,225
1,218
1,210
1,203
1,195
1,188
1,181
1,174
19,760
19,780
1,249
1,242
1,234
1,227
1,219
1,212
1,204
1,197
1,190
1,182
1,175
19,780
19,800
1,251
1,243
1,236
1,228
1,221
1,213
1,206
1,198
1,191
1,184
1,177
19,800
19,820
1,252
1,245
1,237
1,230
1,222
1,215
1,207
1,200
1,193
1,186
1,178
19,820
19,840
1,254
1,246
1,239
1,231
1,224
1,216
1,209
1,202
1,194
1,187
1,180
19,840
19,860
1,256
1,248
1,241
1,233
1,225
1,218
1,210
1,203
1,196
1,189
1,181
19,860
19,880
1,257
1,250
1,242
1,235
1,227
1,220
1,212
1,205
1,197
1,190
1,183
19,880
19,900
1,259
1,251
1,244
1,236
1,229
1,221
1,214
1,206
1,199
1,192
1,184
19,900
19,920
1,260
1,253
1,245
1,238
1,230
1,223
1,215
1,208
1,200
1,193
1,186
19,920
19,940
1,262
1,254
1,247
1,239
1,232
1,224
1,217
1,209
1,202
1,195
1,187
19,940
19,960
1,263
1,256
1,248
1,241
1,233
1,226
1,218
1,211
1,203
1,196
1,189
19,960
19,980
1,265
1,258
1,250
1,242
1,235
1,227
1,220
1,212
1,205
1,198
1,190
19,980
20,000
1,267
1,259
1,252
1,244
1,237
1,229
1,221
1,214
1,206
1,199
1,192
20,000
20,020
1,268
1,261
1,253
1,246
1,238
1,231
1,223
1,216
1,208
1,201
1,193
20,020
20,040
1,270
1,262
1,255
1,247
1,240
1,232
1,225
1,217
1,210
1,202
1,195
20,040
20,060
1,271
1,264
1,256
1,249
1,241
1,234
1,226
1,219
1,211
1,204
1,197
20,060
20,080
1,273
1,265
1,258
1,250
1,243
1,235
1,228
1,220
1,213
1,205
1,198
20,080
20,100
1,275
1,267
1,259
1,252
1,244
1,237
1,229
1,222
1,214
1,207
1,200
20,100
20,120
1,276
1,269
1,261
1,254
1,246
1,238
1,231
1,223
1,216
1,208
1,201
20,120
20,140
1,278
1,270
1,263
1,255
1,248
1,240
1,233
1,225
1,217
1,210
1,203
20,140
20,160
1,279
1,272
1,264
1,257
1,249
1,242
1,234
1,227
1,219
1,212
1,204
20,160
20,180
1,281
1,273
1,266
1,258
1,251
1,243
1,236
1,228
1,221
1,213
1,206
20,180
20,200
1,282
1,275
1,267
1,260
1,252
1,245
1,237
1,230
1,222
1,215
1,207
20,200
20,220
1,284
1,276
1,269
1,261
1,254
1,246
1,239
1,231
1,224
1,216
1,209
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-174
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
20,220
20,240
1,286
1,278
1,271
1,263
1,255
1,248
1,240
1,233
1,225
1,218
1,210
20,240
20,260
1,287
1,280
1,272
1,265
1,257
1,250
1,242
1,234
1,227
1,219
1,212
20,260
20,280
1,289
1,281
1,274
1,266
1,259
1,251
1,244
1,236
1,229
1,221
1,213
20,280
20,300
1,290
1,283
1,275
1,268
1,260
1,253
1,245
1,238
1,230
1,223
1,215
20,300
20,320
1,292
1,284
1,277
1,269
1,262
1,254
1,247
1,239
1,232
1,224
1,217
20,320
20,340
1,294
1,286
1,278
1,271
1,263
1,256
1,248
1,241
1,233
1,226
1,218
20,340
20,360
1,295
1,288
1,280
1,272
1,265
1,257
1,250
1,242
1,235
1,227
1,220
20,360
20,380
1,297
1,289
1,282
1,274
1,267
1,259
1,251
1,244
1,236
1,229
1,221
20,380
20,400
1,298
1,291
1,283
1,276
1,268
1,261
1,253
1,246
1,238
1,230
1,223
20,400
20,420
1,300
1,292
1,285
1,277
1,270
1,262
1,255
1,247
1,240
1,232
1,225
20,420
20,440
1,301
1,294
1,286
1,279
1,271
1,264
1,256
1,249
1,241
1,234
1,226
20,440
20,460
1,303
1,295
1,288
1,280
1,273
1,265
1,258
1,250
1,243
1,235
1,228
20,460
20,480
1,305
1,297
1,290
1,282
1,274
1,267
1,259
1,252
1,244
1,237
1,229
20,480
20,500
1,306
1,299
1,291
1,284
1,276
1,268
1,261
1,253
1,246
1,238
1,231
20,500
20,520
1,308
1,300
1,293
1,285
1,278
1,270
1,263
1,255
1,247
1,240
1,232
20,520
20,540
1,309
1,302
1,294
1,287
1,279
1,272
1,264
1,257
1,249
1,242
1,234
20,540
20,560
1,311
1,303
1,296
1,288
1,281
1,273
1,266
1,258
1,251
1,243
1,236
20,560
20,580
1,312
1,305
1,297
1,290
1,282
1,275
1,267
1,260
1,252
1,245
1,237
20,580
20,600
1,314
1,307
1,299
1,291
1,284
1,276
1,269
1,261
1,254
1,246
1,239
20,600
20,620
1,316
1,308
1,301
1,293
1,286
1,278
1,270
1,263
1,255
1,248
1,240
20,620
20,640
1,317
1,310
1,302
1,295
1,287
1,280
1,272
1,264
1,257
1,249
1,242
20,640
20,660
1,319
1,311
1,304
1,296
1,289
1,281
1,274
1,266
1,259
1,251
1,243
20,660
20,680
1,320
1,313
1,305
1,298
1,290
1,283
1,275
1,268
1,260
1,253
1,245
20,680
20,700
1,322
1,314
1,307
1,299
1,292
1,284
1,277
1,269
1,262
1,254
1,247
20,700
20,720
1,324
1,316
1,308
1,301
1,293
1,286
1,278
1,271
1,263
1,256
1,248
20,720
20,740
1,325
1,318
1,310
1,303
1,295
1,287
1,280
1,272
1,265
1,257
1,250
20,740
20,760
1,327
1,319
1,312
1,304
1,297
1,289
1,282
1,274
1,266
1,259
1,251
20,760
20,780
1,328
1,321
1,313
1,306
1,298
1,291
1,283
1,276
1,268
1,260
1,253
20,780
20,800
1,330
1,322
1,315
1,307
1,300
1,292
1,285
1,277
1,270
1,262
1,255
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-175
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
20,800
20,820
1,331
1,324
1,316
1,309
1,301
1,294
1,286
1,279
1,271
1,264
1,256
20,820
20,840
1,333
1,325
1,318
1,310
1,303
1,295
1,288
1,280
1,273
1,265
1,258
20,840
20,860
1,335
1,327
1,320
1,312
1,304
1,297
1,289
1,282
1,274
1,267
1,259
20,860
20,880
1,336
1,329
1,321
1,314
1,306
1,299
1,291
1,283
1,276
1,268
1,261
20,880
20,900
1,338
1,330
1,323
1,315
1,308
1,300
1,293
1,285
1,277
1,270
1,262
20,900
20,920
1,339
1,332
1,324
1,317
1,309
1,302
1,294
1,287
1,279
1,272
1,264
20,920
20,940
1,341
1,333
1,326
1,318
1,311
1,303
1,296
1,288
1,281
1,273
1,266
20,940
20,960
1,342
1,335
1,327
1,320
1,312
1,305
1,297
1,290
1,282
1,275
1,267
20,960
20,980
1,344
1,337
1,329
1,321
1,314
1,306
1,299
1,291
1,284
1,276
1,269
20,980
21,000
1,346
1,338
1,331
1,323
1,316
1,308
1,300
1,293
1,285
1,278
1,270
21,000 & over
1,346
1,339
1,331
1,324
1,316
1,309
1,301
1,294
1,286
1,279
1,271
7.9% of excess over $21,000 plus
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-176
0
1
2
3
4
5
6
7
8
9
10
or more
0
520
0
0
0
0
0
0
0
0
0
0
0
520
540
1
0
0
0
0
0
0
0
0
0
0
540
560
1
0
0
0
0
0
0
0
0
0
0
560
580
1
0
0
0
0
0
0
0
0
0
0
580
600
1
0
0
0
0
0
0
0
0
0
0
600
620
2
0
0
0
0
0
0
0
0
0
0
620
640
2
1
0
0
0
0
0
0
0
0
0
640
660
2
1
0
0
0
0
0
0
0
0
0
660
680
3
1
0
0
0
0
0
0
0
0
0
680
700
3
2
0
0
0
0
0
0
0
0
0
700
720
3
2
0
0
0
0
0
0
0
0
0
720
740
3
2
1
0
0
0
0
0
0
0
0
740
760
4
2
1
0
0
0
0
0
0
0
0
760
780
4
3
1
0
0
0
0
0
0
0
0
780
800
4
3
2
0
0
0
0
0
0
0
0
800
820
5
3
2
1
0
0
0
0
0
0
0
820
840
5
3
2
1
0
0
0
0
0
0
0
840
860
5
4
2
1
0
0
0
0
0
0
0
860
880
5
4
3
1
0
0
0
0
0
0
0
880
900
6
4
3
2
0
0
0
0
0
0
0
900
920
6
5
3
2
1
0
0
0
0
0
0
920
940
6
5
4
2
1
0
0
0
0
0
0
940
960
6
5
4
2
1
0
0
0
0
0
0
960
980
7
5
4
3
1
0
0
0
0
0
0
980
1,000
7
6
4
3
2
0
0
0
0
0
0
1,000
1,020
7
6
5
3
2
1
0
0
0
0
0
1,020
1,040
8
6
5
4
2
1
0
0
0
0
0
1,040
1,060
8
7
5
4
3
1
0
0
0
0
0
1,060
1,080
8
7
5
4
3
1
0
0
0
0
0
Monthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-177
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
1,080
1,100
8
7
6
4
3
2
0
0
0
0
0
1,100
1,120
9
7
6
5
3
2
1
0
0
0
0
1,120
1,140
9
8
6
5
4
2
1
0
0
0
0
1,140
1,160
9
8
7
5
4
3
1
0
0
0
0
1,160
1,180
10
8
7
6
4
3
2
0
0
0
0
1,180
1,200
10
9
7
6
4
3
2
0
0
0
0
1,200
1,220
10
9
7
6
5
3
2
1
0
0
0
1,220
1,240
10
9
8
6
5
4
2
1
0
0
0
1,240
1,260
11
9
8
7
5
4
3
1
0
0
0
1,260
1,280
11
10
8
7
6
4
3
2
0
0
0
1,280
1,300
11
10
9
7
6
5
3
2
1
0
0
1,300
1,320
12
10
9
8
6
5
4
2
1
0
0
1,320
1,340
12
10
9
8
6
5
4
2
1
0
0
1,340
1,360
12
11
9
8
7
5
4
3
1
0
0
1,360
1,380
12
11
10
8
7
6
4
3
2
0
0
1,380
1,400
13
11
10
9
7
6
5
3
2
1
0
1,400
1,420
13
12
10
9
8
6
5
4
2
1
0
1,420
1,440
13
12
11
9
8
7
5
4
3
1
0
1,440
1,460
13
12
11
9
8
7
5
4
3
1
0
1,460
1,480
14
12
11
10
8
7
6
4
3
2
0
1,480
1,500
14
13
11
10
9
7
6
5
3
2
1
1,500
1,520
14
13
12
10
9
8
6
5
4
2
1
1,520
1,540
15
13
12
11
9
8
7
5
4
3
1
1,540
1,560
15
14
12
11
10
8
7
6
4
3
2
1,560
1,580
15
14
12
11
10
8
7
6
4
3
2
1,580
1,600
15
14
13
11
10
9
7
6
5
3
2
1,600
1,620
16
14
13
12
10
9
8
6
5
4
2
1,620
1,640
16
15
13
12
11
9
8
7
5
4
3
1,640
1,660
16
15
14
12
11
10
8
7
6
4
3
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-178
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
1,660
1,680
17
15
14
13
11
10
9
7
6
5
3
1,680
1,700
17
16
14
13
11
10
9
7
6
5
3
1,700
1,720
17
16
14
13
12
10
9
8
6
5
4
1,720
1,740
17
16
15
13
12
11
9
8
7
5
4
1,740
1,760
18
16
15
14
12
11
10
8
7
6
4
1,760
1,780
18
17
15
14
13
11
10
9
7
6
5
1,780
1,800
18
17
16
14
13
12
10
9
8
6
5
1,800
1,820
19
17
16
15
13
12
11
9
8
7
5
1,820
1,840
19
17
16
15
13
12
11
9
8
7
5
1,840
1,860
19
18
16
15
14
12
11
10
8
7
6
1,860
1,880
19
18
17
15
14
13
11
10
9
7
6
1,880
1,900
20
18
17
16
14
13
12
10
9
8
6
1,900
1,920
20
19
17
16
15
13
12
11
9
8
7
1,920
1,940
20
19
18
16
15
14
12
11
10
8
7
1,940
1,960
20
19
18
16
15
14
12
11
10
8
7
1,960
1,980
21
19
18
17
15
14
13
11
10
9
7
1,980
2,000
21
20
18
17
16
14
13
12
10
9
8
2,000
2,020
21
20
19
17
16
15
13
12
11
9
8
2,020
2,040
22
20
19
18
16
15
14
12
11
10
8
2,040
2,060
22
21
19
18
17
15
14
13
11
10
9
2,060
2,080
22
21
19
18
17
15
14
13
11
10
9
2,080
2,100
22
21
20
18
17
16
14
13
12
10
9
2,100
2,120
23
21
20
19
17
16
15
13
12
11
9
2,120
2,140
23
22
20
19
18
16
15
14
12
11
10
2,140
2,160
23
22
21
19
18
17
15
14
13
11
10
2,160
2,180
24
22
21
20
18
17
16
14
13
12
10
2,180
2,200
24
23
21
20
18
17
16
14
13
12
10
2,200
2,220
24
23
21
20
19
17
16
15
13
12
11
2,220
2,240
24
23
22
20
19
18
16
15
14
12
11
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-179
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
2,240
2,260
25
23
22
21
19
18
17
15
14
13
11
2,260
2,280
25
24
22
21
20
18
17
16
14
13
12
2,280
2,300
25
24
23
21
20
19
17
16
15
13
12
2,300
2,320
26
24
23
22
20
19
18
16
15
14
12
2,320
2,340
26
24
23
22
20
19
18
16
15
14
12
2,340
2,360
26
25
23
22
21
19
18
17
15
14
13
2,360
2,380
26
25
24
22
21
20
18
17
16
14
13
2,380
2,400
27
25
24
23
21
20
19
17
16
15
13
2,400
2,420
27
26
24
23
22
20
19
18
16
15
14
2,420
2,440
27
26
25
23
22
21
19
18
17
15
14
2,440
2,460
27
26
25
23
22
21
19
18
17
15
14
2,460
2,480
28
26
25
24
22
21
20
18
17
16
14
2,480
2,500
28
27
25
24
23
21
20
19
17
16
15
2,500
2,520
28
27
26
24
23
22
20
19
18
16
15
2,520
2,540
29
27
26
25
23
22
21
19
18
17
15
2,540
2,560
29
28
26
25
24
22
21
20
18
17
16
2,560
2,580
29
28
26
25
24
22
21
20
18
17
16
2,580
2,600
29
28
27
25
24
23
21
20
19
17
16
2,600
2,620
30
28
27
26
24
23
22
20
19
18
16
2,620
2,640
30
29
27
26
25
23
22
21
19
18
17
2,640
2,660
30
29
28
26
25
24
22
21
20
18
17
2,660
2,680
31
29
28
27
25
24
23
21
20
19
17
2,680
2,700
31
30
28
27
25
24
23
21
20
19
17
2,700
2,720
31
30
28
27
26
24
23
22
20
19
18
2,720
2,740
31
30
29
27
26
25
23
22
21
19
18
2,740
2,760
32
30
29
28
26
25
24
22
21
20
18
2,760
2,780
32
31
29
28
27
25
24
23
21
20
19
2,780
2,800
32
31
30
28
27
26
24
23
22
20
19
2,800
2,820
33
31
30
29
27
26
25
23
22
21
19
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-180
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
2,820
2,840
33
31
30
29
27
26
25
23
22
21
19
2,840
2,860
33
32
30
29
28
26
25
24
22
21
20
2,860
2,880
33
32
31
29
28
27
25
24
23
21
20
2,880
2,900
34
32
31
30
28
27
26
24
23
22
20
2,900
2,920
34
33
31
30
29
27
26
25
23
22
21
2,920
2,940
34
33
32
30
29
28
26
25
24
22
21
2,940
2,960
34
33
32
30
29
28
26
25
24
22
21
2,960
2,980
35
33
32
31
29
28
27
25
24
23
21
2,980
3,000
35
34
32
31
30
28
27
26
24
23
22
3,000
3,020
35
34
33
31
30
29
27
26
25
23
22
3,020
3,040
36
34
33
32
30
29
28
26
25
24
22
3,040
3,060
36
35
33
32
31
29
28
27
25
24
23
3,060
3,080
36
35
33
32
31
29
28
27
25
24
23
3,080
3,100
36
35
34
32
31
30
28
27
26
24
23
3,100
3,120
37
35
34
33
31
30
29
27
26
25
23
3,120
3,140
37
36
34
33
32
30
29
28
26
25
24
3,140
3,160
37
36
35
33
32
31
29
28
27
25
24
3,160
3,180
38
36
35
34
32
31
30
28
27
26
24
3,180
3,200
38
37
35
34
32
31
30
28
27
26
24
3,200
3,220
38
37
35
34
33
31
30
29
27
26
25
3,220
3,240
38
37
36
34
33
32
30
29
28
26
25
3,240
3,260
39
37
36
35
33
32
31
29
28
27
25
3,260
3,280
39
38
36
35
34
32
31
30
28
27
26
3,280
3,300
39
38
37
35
34
33
31
30
29
27
26
3,300
3,320
40
38
37
36
34
33
32
30
29
28
26
3,320
3,340
40
38
37
36
34
33
32
30
29
28
26
3,340
3,360
40
39
37
36
35
33
32
31
29
28
27
3,360
3,380
40
39
38
36
35
34
32
31
30
28
27
3,380
3,400
41
39
38
37
35
34
33
31
30
29
27
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-181
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
3,400
3,420
41
40
38
37
36
34
33
32
30
29
28
3,420
3,440
41
40
39
37
36
35
33
32
31
29
28
3,440
3,460
41
40
39
37
36
35
33
32
31
29
28
3,460
3,480
42
40
39
38
36
35
34
32
31
30
28
3,480
3,500
42
41
39
38
37
35
34
33
31
30
29
3,500
3,520
42
41
40
38
37
36
34
33
32
30
29
3,520
3,540
43
41
40
39
37
36
35
33
32
31
29
3,540
3,560
43
42
40
39
38
36
35
34
32
31
30
3,560
3,580
43
42
40
39
38
36
35
34
32
31
30
3,580
3,600
43
42
41
39
38
37
35
34
33
31
30
3,600
3,620
44
42
41
40
38
37
36
34
33
32
30
3,620
3,640
44
43
41
40
39
37
36
35
33
32
31
3,640
3,660
44
43
42
40
39
38
36
35
34
32
31
3,660
3,680
45
43
42
41
39
38
37
35
34
33
31
3,680
3,700
45
44
42
41
39
38
37
35
34
33
31
3,700
3,720
46
44
42
41
40
38
37
36
34
33
32
3,720
3,740
46
44
43
41
40
39
37
36
35
33
32
3,740
3,760
47
44
43
42
40
39
38
36
35
34
32
3,760
3,780
47
45
43
42
41
39
38
37
35
34
33
3,780
3,800
48
45
44
42
41
40
38
37
36
34
33
3,800
3,820
49
46
44
43
41
40
39
37
36
35
33
3,820
3,840
49
46
44
43
41
40
39
37
36
35
33
3,840
3,860
50
47
44
43
42
40
39
38
36
35
34
3,860
3,880
51
48
45
43
42
41
39
38
37
35
34
3,880
3,900
51
48
45
44
42
41
40
38
37
36
34
3,900
3,920
52
49
46
44
43
41
40
39
37
36
35
3,920
3,940
53
50
46
44
43
42
40
39
38
36
35
3,940
3,960
53
50
47
44
43
42
40
39
38
36
35
3,960
3,980
54
51
48
45
43
42
41
39
38
37
35
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-182
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
3,980
4,000
54
51
48
45
44
42
41
40
38
37
36
4,000
4,020
55
52
49
46
44
43
41
40
39
37
36
4,020
4,040
56
53
50
47
44
43
42
40
39
38
36
4,040
4,060
56
53
50
47
45
43
42
41
39
38
37
4,060
4,080
57
54
51
48
45
43
42
41
39
38
37
4,080
4,100
58
55
52
49
45
44
42
41
40
38
37
4,100
4,120
58
55
52
49
46
44
43
41
40
39
37
4,120
4,140
59
56
53
50
47
44
43
42
40
39
38
4,140
4,160
60
57
53
50
47
45
43
42
41
39
38
4,160
4,180
60
57
54
51
48
45
44
42
41
40
38
4,180
4,200
61
58
55
52
49
46
44
42
41
40
38
4,200
4,220
62
58
55
52
49
46
44
43
41
40
39
4,220
4,240
62
59
56
53
50
47
44
43
42
40
39
4,240
4,260
63
60
57
54
51
48
45
43
42
41
39
4,260
4,280
63
60
57
54
51
48
45
44
42
41
40
4,280
4,300
64
61
58
55
52
49
46
44
43
41
40
4,300
4,320
65
62
59
56
53
49
46
44
43
42
40
4,320
4,340
65
62
59
56
53
50
47
44
43
42
40
4,340
4,360
66
63
60
57
54
51
48
45
43
42
41
4,360
4,380
67
64
61
57
54
51
48
45
44
42
41
4,380
4,400
67
64
61
58
55
52
49
46
44
43
41
4,400
4,420
68
65
62
59
56
53
50
47
44
43
42
4,420
4,440
69
66
62
59
56
53
50
47
45
43
42
4,440
4,460
69
66
63
60
57
54
51
48
45
43
42
4,460
4,480
70
67
64
61
58
55
52
48
45
44
42
4,480
4,500
71
67
64
61
58
55
52
49
46
44
43
4,500
4,520
72
68
65
62
59
56
53
50
47
44
43
4,520
4,540
73
69
66
63
60
57
53
50
47
45
43
4,540
4,560
74
69
66
63
60
57
54
51
48
45
44
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-183
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
4,560
4,580
75
70
67
64
61
58
55
52
49
46
44
4,580
4,600
76
71
68
65
61
58
55
52
49
46
44
4,600
4,620
77
72
68
65
62
59
56
53
50
47
44
4,620
4,640
78
73
69
66
63
60
57
54
51
48
45
4,640
4,660
79
74
69
66
63
60
57
54
51
48
45
4,660
4,680
80
75
70
67
64
61
58
55
52
49
46
4,680
4,700
82
76
71
68
65
62
59
56
52
49
46
4,700
4,720
83
77
72
68
65
62
59
56
53
50
47
4,720
4,740
84
78
73
69
66
63
60
57
54
51
48
4,740
4,760
85
80
74
70
67
64
60
57
54
51
48
4,760
4,780
86
81
75
70
67
64
61
58
55
52
49
4,780
4,800
87
82
77
71
68
65
62
59
56
53
50
4,800
4,820
88
83
78
72
69
65
62
59
56
53
50
4,820
4,840
89
84
79
74
69
66
63
60
57
54
51
4,840
4,860
90
85
80
75
70
67
64
61
58
55
51
4,860
4,880
91
86
81
76
70
67
64
61
58
55
52
4,880
4,900
93
87
82
77
72
68
65
62
59
56
53
4,900
4,920
94
88
83
78
73
69
66
63
60
56
53
4,920
4,940
95
89
84
79
74
69
66
63
60
57
54
4,940
4,960
96
91
85
80
75
70
67
64
61
58
55
4,960
4,980
97
92
86
81
76
71
68
64
61
58
55
4,980
5,000
98
93
88
82
77
72
68
65
62
59
56
5,000
5,020
99
94
89
83
78
73
69
66
63
60
57
5,020
5,040
100
95
90
85
79
74
69
66
63
60
57
5,040
5,060
101
96
91
86
80
75
70
67
64
61
58
5,060
5,080
102
97
92
87
81
76
71
68
65
62
59
5,080
5,100
104
98
93
88
83
77
72
68
65
62
59
5,100
5,120
105
99
94
89
84
78
73
69
66
63
60
5,120
5,140
106
100
95
90
85
80
74
70
67
64
60
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-184
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
5,140
5,160
107
102
96
91
86
81
75
70
67
64
61
5,160
5,180
108
103
97
92
87
82
76
71
68
65
62
5,180
5,200
109
104
99
93
88
83
78
72
68
65
62
5,200
5,220
110
105
100
94
89
84
79
73
69
66
63
5,220
5,240
111
106
101
96
90
85
80
75
70
67
64
5,240
5,260
112
107
102
97
91
86
81
76
70
67
64
5,260
5,280
113
108
103
98
92
87
82
77
71
68
65
5,280
5,300
115
109
104
99
94
88
83
78
73
69
66
5,300
5,320
116
110
105
100
95
89
84
79
74
69
66
5,320
5,340
117
111
106
101
96
91
85
80
75
70
67
5,340
5,360
118
113
107
102
97
92
86
81
76
71
67
5,360
5,380
119
114
108
103
98
93
87
82
77
72
68
5,380
5,400
120
115
110
104
99
94
89
83
78
73
69
5,400
5,420
121
116
111
105
100
95
90
84
79
74
69
5,420
5,440
122
117
112
107
101
96
91
86
80
75
70
5,440
5,460
123
118
113
108
102
97
92
87
81
76
71
5,460
5,480
124
119
114
109
103
98
93
88
82
77
72
5,480
5,500
126
120
115
110
105
99
94
89
84
78
73
5,500
5,520
127
121
116
111
106
100
95
90
85
79
74
5,520
5,540
128
122
117
112
107
102
96
91
86
81
75
5,540
5,560
129
124
118
113
108
103
97
92
87
82
76
5,560
5,580
130
125
119
114
109
104
98
93
88
83
78
5,580
5,600
131
126
121
115
110
105
100
94
89
84
79
5,600
5,620
132
127
122
116
111
106
101
95
90
85
80
5,620
5,640
133
128
123
118
112
107
102
97
91
86
81
5,640
5,660
134
129
124
119
113
108
103
98
92
87
82
5,660
5,680
135
130
125
120
114
109
104
99
93
88
83
5,680
5,700
137
131
126
121
116
110
105
100
95
89
84
5,700
5,720
138
132
127
122
117
111
106
101
96
90
85
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-185
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
5,720
5,740
139
133
128
123
118
113
107
102
97
92
86
5,740
5,760
140
135
129
124
119
114
108
103
98
93
87
5,760
5,780
141
136
130
125
120
115
109
104
99
94
89
5,780
5,800
142
137
132
126
121
116
111
105
100
95
90
5,800
5,820
143
138
133
127
122
117
112
106
101
96
91
5,820
5,840
144
139
134
129
123
118
113
108
102
97
92
5,840
5,860
145
140
135
130
124
119
114
109
103
98
93
5,860
5,880
146
141
136
131
125
120
115
110
104
99
94
5,880
5,900
148
142
137
132
127
121
116
111
106
100
95
5,900
5,920
149
143
138
133
128
122
117
112
107
101
96
5,920
5,940
150
144
139
134
129
124
118
113
108
103
97
5,940
5,960
151
146
140
135
130
125
119
114
109
104
98
5,960
5,980
152
147
141
136
131
126
120
115
110
105
100
5,980
6,000
153
148
143
137
132
127
122
116
111
106
101
6,000
6,020
154
149
144
138
133
128
123
117
112
107
102
6,020
6,040
155
150
145
140
134
129
124
119
113
108
103
6,040
6,060
156
151
146
141
135
130
125
120
114
109
104
6,060
6,080
157
152
147
142
136
131
126
121
115
110
105
6,080
6,100
159
153
148
143
138
132
127
122
117
111
106
6,100
6,120
160
154
149
144
139
133
128
123
118
112
107
6,120
6,140
161
155
150
145
140
135
129
124
119
114
108
6,140
6,160
162
157
151
146
141
136
130
125
120
115
109
6,160
6,180
163
158
152
147
142
137
131
126
121
116
111
6,180
6,200
164
159
154
148
143
138
133
127
122
117
112
6,200
6,220
165
160
155
149
144
139
134
128
123
118
113
6,220
6,240
166
161
156
151
145
140
135
130
124
119
114
6,240
6,260
167
162
157
152
146
141
136
131
125
120
115
6,260
6,280
168
163
158
153
147
142
137
132
126
121
116
6,280
6,300
170
164
159
154
149
143
138
133
128
122
117
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-186
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
6,300
6,320
171
165
160
155
150
144
139
134
129
123
118
6,320
6,340
172
166
161
156
151
146
140
135
130
125
119
6,340
6,360
173
168
162
157
152
147
141
136
131
126
120
6,360
6,380
174
169
163
158
153
148
142
137
132
127
122
6,380
6,400
175
170
165
159
154
149
144
138
133
128
123
6,400
6,420
176
171
166
160
155
150
145
139
134
129
124
6,420
6,440
177
172
167
162
156
151
146
141
135
130
125
6,440
6,460
178
173
168
163
157
152
147
142
136
131
126
6,460
6,480
179
174
169
164
158
153
148
143
137
132
127
6,480
6,500
181
175
170
165
160
154
149
144
139
133
128
6,500
6,520
182
176
171
166
161
155
150
145
140
134
129
6,520
6,540
183
177
172
167
162
157
151
146
141
136
130
6,540
6,560
184
179
173
168
163
158
152
147
142
137
131
6,560
6,580
186
180
174
169
164
159
153
148
143
138
133
6,580
6,600
187
181
176
170
165
160
155
149
144
139
134
6,600
6,620
188
182
177
171
166
161
156
150
145
140
135
6,620
6,640
190
183
178
173
167
162
157
152
146
141
136
6,640
6,660
191
185
179
174
168
163
158
153
147
142
137
6,660
6,680
192
186
180
175
169
164
159
154
148
143
138
6,680
6,700
193
187
181
176
171
165
160
155
150
144
139
6,700
6,720
195
189
182
177
172
166
161
156
151
145
140
6,720
6,740
196
190
184
178
173
168
162
157
152
147
141
6,740
6,760
197
191
185
179
174
169
163
158
153
148
142
6,760
6,780
198
192
186
180
175
170
164
159
154
149
144
6,780
6,800
200
194
188
181
176
171
166
160
155
150
145
6,800
6,820
201
195
189
183
177
172
167
161
156
151
146
6,820
6,840
202
196
190
184
178
173
168
163
157
152
147
6,840
6,860
204
197
191
185
179
174
169
164
158
153
148
6,860
6,880
205
199
193
187
180
175
170
165
159
154
149
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-187
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
6,880
6,900
206
200
194
188
182
176
171
166
161
155
150
6,900
6,920
207
201
195
189
183
177
172
167
162
156
151
6,920
6,940
209
203
197
190
184
179
173
168
163
158
152
6,940
6,960
210
204
198
192
186
180
174
169
164
159
153
6,960
6,980
211
205
199
193
187
181
175
170
165
160
155
6,980
7,000
213
206
200
194
188
182
177
171
166
161
156
7,000
7,020
214
208
202
196
189
183
178
172
167
162
157
7,020
7,040
215
209
203
197
191
185
179
174
168
163
158
7,040
7,060
216
210
204
198
192
186
180
175
169
164
159
7,060
7,080
218
212
205
199
193
187
181
176
170
165
160
7,080
7,100
219
213
207
201
195
188
182
177
172
166
161
7,100
7,120
220
214
208
202
196
190
184
178
173
167
162
7,120
7,140
222
215
209
203
197
191
185
179
174
169
163
7,140
7,160
223
217
211
204
198
192
186
180
175
170
164
7,160
7,180
224
218
212
206
200
194
187
181
176
171
166
7,180
7,200
225
219
213
207
201
195
189
183
177
172
167
7,200
7,220
227
221
214
208
202
196
190
184
178
173
168
7,220
7,240
228
222
216
210
204
197
191
185
179
174
169
7,240
7,260
229
223
217
211
205
199
193
186
180
175
170
7,260
7,280
230
224
218
212
206
200
194
188
182
176
171
7,280
7,300
232
226
220
213
207
201
195
189
183
177
172
7,300
7,320
233
227
221
215
209
203
196
190
184
178
173
7,320
7,340
234
228
222
216
210
204
198
192
186
180
174
7,340
7,360
236
229
223
217
211
205
199
193
187
181
175
7,360
7,380
237
231
225
219
212
206
200
194
188
182
177
7,380
7,400
238
232
226
220
214
208
202
195
189
183
178
7,400
7,420
239
233
227
221
215
209
203
197
191
185
179
7,420
7,440
241
235
229
222
216
210
204
198
192
186
180
7,440
7,460
242
236
230
224
218
211
205
199
193
187
181
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-188
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
7,460
7,480
243
237
231
225
219
213
207
201
194
188
182
7,480
7,500
245
238
232
226
220
214
208
202
196
190
184
7,500
7,520
246
240
234
228
221
215
209
203
197
191
185
7,520
7,540
247
241
235
229
223
217
211
204
198
192
186
7,540
7,560
248
242
236
230
224
218
212
206
200
193
187
7,560
7,580
250
244
237
231
225
219
213
207
201
195
189
7,580
7,600
251
245
239
233
227
220
214
208
202
196
190
7,600
7,620
252
246
240
234
228
222
216
210
203
197
191
7,620
7,640
254
247
241
235
229
223
217
211
205
199
193
7,640
7,660
255
249
243
236
230
224
218
212
206
200
194
7,660
7,680
256
250
244
238
232
226
219
213
207
201
195
7,680
7,700
257
251
245
239
233
227
221
215
209
202
196
7,700
7,720
259
253
246
240
234
228
222
216
210
204
198
7,720
7,740
260
254
248
242
236
229
223
217
211
205
199
7,740
7,760
261
255
249
243
237
231
225
218
212
206
200
7,760
7,780
262
256
250
244
238
232
226
220
214
208
201
7,780
7,800
264
258
252
245
239
233
227
221
215
209
203
7,800
7,820
265
259
253
247
241
235
228
222
216
210
204
7,820
7,840
266
260
254
248
242
236
230
224
218
211
205
7,840
7,860
268
261
255
249
243
237
231
225
219
213
207
7,860
7,880
269
263
257
251
244
238
232
226
220
214
208
7,880
7,900
270
264
258
252
246
240
234
227
221
215
209
7,900
7,920
271
265
259
253
247
241
235
229
223
217
210
7,920
7,940
273
267
261
254
248
242
236
230
224
218
212
7,940
7,960
274
268
262
256
250
243
237
231
225
219
213
7,960
7,980
275
269
263
257
251
245
239
233
226
220
214
7,980
8,000
277
270
264
258
252
246
240
234
228
222
216
8,000
8,020
278
272
266
260
253
247
241
235
229
223
217
8,020
8,040
279
273
267
261
255
249
243
236
230
224
218
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-189
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
8,040
8,060
280
274
268
262
256
250
244
238
232
225
219
8,060
8,080
282
276
269
263
257
251
245
239
233
227
221
8,080
8,100
283
277
271
265
259
252
246
240
234
228
222
8,100
8,120
284
278
272
266
260
254
248
242
235
229
223
8,120
8,140
286
279
273
267
261
255
249
243
237
231
225
8,140
8,160
287
281
275
268
262
256
250
244
238
232
226
8,160
8,180
288
282
276
270
264
258
251
245
239
233
227
8,180
8,200
289
283
277
271
265
259
253
247
241
234
228
8,200
8,220
291
285
278
272
266
260
254
248
242
236
230
8,220
8,240
292
286
280
274
268
261
255
249
243
237
231
8,240
8,260
293
287
281
275
269
263
257
250
244
238
232
8,260
8,280
294
288
282
276
270
264
258
252
246
240
233
8,280
8,300
296
290
284
277
271
265
259
253
247
241
235
8,300
8,320
297
291
285
279
273
267
260
254
248
242
236
8,320
8,340
298
292
286
280
274
268
262
256
250
243
237
8,340
8,360
300
293
287
281
275
269
263
257
251
245
239
8,360
8,380
301
295
289
283
276
270
264
258
252
246
240
8,380
8,400
302
296
290
284
278
272
266
259
253
247
241
8,400
8,420
303
297
291
285
279
273
267
261
255
249
242
8,420
8,440
305
299
293
286
280
274
268
262
256
250
244
8,440
8,460
306
300
294
288
282
275
269
263
257
251
245
8,460
8,480
307
301
295
289
283
277
271
265
258
252
246
8,480
8,500
309
302
296
290
284
278
272
266
260
254
248
8,500
8,520
310
304
298
292
285
279
273
267
261
255
249
8,520
8,540
311
305
299
293
287
281
275
268
262
256
250
8,540
8,560
313
306
300
294
288
282
276
270
264
257
251
8,560
8,580
314
308
301
295
289
283
277
271
265
259
253
8,580
8,600
315
309
303
297
291
284
278
272
266
260
254
8,600
8,620
317
310
304
298
292
286
280
274
267
261
255
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-190
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
8,620
8,640
318
312
305
299
293
287
281
275
269
263
257
8,640
8,660
319
313
307
300
294
288
282
276
270
264
258
8,660
8,680
321
314
308
302
296
290
283
277
271
265
259
8,680
8,700
322
316
309
303
297
291
285
279
273
266
260
8,700
8,720
324
317
311
304
298
292
286
280
274
268
262
8,720
8,740
325
318
312
306
300
293
287
281
275
269
263
8,740
8,760
326
320
313
307
301
295
289
282
276
270
264
8,760
8,780
328
321
315
308
302
296
290
284
278
272
265
8,780
8,800
329
322
316
310
303
297
291
285
279
273
267
8,800
8,820
330
324
317
311
305
299
292
286
280
274
268
8,820
8,840
332
325
319
312
306
300
294
288
282
275
269
8,840
8,860
333
327
320
314
307
301
295
289
283
277
271
8,860
8,880
334
328
321
315
308
302
296
290
284
278
272
8,880
8,900
336
329
323
316
310
304
298
291
285
279
273
8,900
8,920
337
331
324
318
311
305
299
293
287
281
274
8,920
8,940
338
332
326
319
313
306
300
294
288
282
276
8,940
8,960
340
333
327
320
314
307
301
295
289
283
277
8,960
8,980
341
335
328
322
315
309
303
297
290
284
278
8,980
9,000
343
336
330
323
317
310
304
298
292
286
280
9,000
9,020
344
337
331
324
318
312
305
299
293
287
281
9,020
9,040
345
339
332
326
319
313
307
300
294
288
282
9,040
9,060
347
340
334
327
321
314
308
302
296
289
283
9,060
9,080
348
342
335
329
322
316
309
303
297
291
285
9,080
9,100
349
343
336
330
323
317
310
304
298
292
286
9,100
9,120
351
344
338
331
325
318
312
306
299
293
287
9,120
9,140
352
346
339
333
326
320
313
307
301
295
289
9,140
9,160
353
347
340
334
328
321
315
308
302
296
290
9,160
9,180
355
348
342
335
329
322
316
309
303
297
291
9,180
9,200
356
350
343
337
330
324
317
311
305
298
292
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-191
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
9,200
9,220
358
351
345
338
332
325
319
312
306
300
294
9,220
9,240
359
352
346
339
333
326
320
314
307
301
295
9,240
9,260
360
354
347
341
334
328
321
315
308
302
296
9,260
9,280
362
355
349
342
336
329
323
316
310
304
297
9,280
9,300
363
356
350
344
337
331
324
318
311
305
299
9,300
9,320
364
358
351
345
338
332
325
319
312
306
300
9,320
9,340
366
359
353
346
340
333
327
320
314
307
301
9,340
9,360
367
361
354
348
341
335
328
322
315
309
303
9,360
9,380
368
362
355
349
342
336
330
323
317
310
304
9,380
9,400
370
363
357
350
344
337
331
324
318
311
305
9,400
9,420
371
365
358
352
345
339
332
326
319
313
306
9,420
9,440
372
366
360
353
347
340
334
327
321
314
308
9,440
9,460
374
367
361
354
348
341
335
328
322
316
309
9,460
9,480
375
369
362
356
349
343
336
330
323
317
310
9,480
9,500
377
370
364
357
351
344
338
331
325
318
312
9,500
9,520
378
371
365
358
352
346
339
333
326
320
313
9,520
9,540
379
373
366
360
353
347
340
334
327
321
314
9,540
9,560
381
374
368
361
355
348
342
335
329
322
316
9,560
9,580
382
376
369
363
356
350
343
337
330
324
317
9,580
9,600
383
377
370
364
357
351
344
338
332
325
319
9,600
9,620
385
378
372
365
359
352
346
339
333
326
320
9,620
9,640
386
380
373
367
360
354
347
341
334
328
321
9,640
9,660
387
381
374
368
362
355
349
342
336
329
323
9,660
9,680
389
382
376
369
363
356
350
343
337
330
324
9,680
9,700
390
384
377
371
364
358
351
345
338
332
325
9,700
9,720
392
385
379
372
366
359
353
346
340
333
327
9,720
9,740
393
386
380
373
367
360
354
348
341
335
328
9,740
9,760
394
388
381
375
368
362
355
349
342
336
329
9,760
9,780
396
389
383
376
370
363
357
350
344
337
331
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-192
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
9,780
9,800
397
390
384
378
371
365
358
352
345
339
332
9,800
9,820
398
392
385
379
372
366
359
353
346
340
334
9,820
9,840
400
393
387
380
374
367
361
354
348
341
335
9,840
9,860
401
395
388
382
375
369
362
356
349
343
336
9,860
9,880
402
396
389
383
376
370
364
357
351
344
338
9,880
9,900
404
397
391
384
378
371
365
358
352
345
339
9,900
9,920
405
399
392
386
379
373
366
360
353
347
340
9,920
9,940
406
400
394
387
381
374
368
361
355
348
342
9,940
9,960
408
401
395
388
382
375
369
362
356
350
343
9,960
9,980
409
403
396
390
383
377
370
364
357
351
344
9,980
10,000
411
404
398
391
385
378
372
365
359
352
346
10,000
10,020
412
405
399
392
386
380
373
367
360
354
347
10,020
10,040
413
407
400
394
387
381
374
368
361
355
348
10,040
10,060
415
408
402
395
389
382
376
369
363
356
350
10,060
10,080
416
410
403
397
390
384
377
371
364
358
351
10,080
10,100
417
411
404
398
391
385
378
372
366
359
353
10,100
10,120
419
412
406
399
393
386
380
373
367
360
354
10,120
10,140
420
414
407
401
394
388
381
375
368
362
355
10,140
10,160
421
415
408
402
396
389
383
376
370
363
357
10,160
10,180
423
416
410
403
397
390
384
377
371
364
358
10,180
10,200
424
418
411
405
398
392
385
379
372
366
359
10,200
10,220
426
419
413
406
400
393
387
380
374
367
361
10,220
10,240
427
420
414
407
401
394
388
382
375
369
362
10,240
10,260
428
422
415
409
402
396
389
383
376
370
363
10,260
10,280
430
423
417
410
404
397
391
384
378
371
365
10,280
10,300
431
424
418
412
405
399
392
386
379
373
366
10,300
10,320
432
426
419
413
406
400
393
387
380
374
368
10,320
10,340
434
427
421
414
408
401
395
388
382
375
369
10,340
10,360
435
429
422
416
409
403
396
390
383
377
370
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-193
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
10,360
10,380
436
430
423
417
410
404
398
391
385
378
372
10,380
10,400
438
431
425
418
412
405
399
392
386
379
373
10,400
10,420
439
433
426
420
413
407
400
394
387
381
374
10,420
10,440
440
434
428
421
415
408
402
395
389
382
376
10,440
10,460
442
435
429
422
416
409
403
396
390
384
377
10,460
10,480
443
437
430
424
417
411
404
398
391
385
378
10,480
10,500
445
438
432
425
419
412
406
399
393
386
380
10,500
10,520
446
439
433
426
420
414
407
401
394
388
381
10,520
10,540
447
441
434
428
421
415
408
402
395
389
382
10,540
10,560
449
442
436
429
423
416
410
403
397
390
384
10,560
10,580
450
444
437
431
424
418
411
405
398
392
385
10,580
10,600
451
445
438
432
425
419
412
406
400
393
387
10,600
10,620
453
446
440
433
427
420
414
407
401
394
388
10,620
10,640
454
448
441
435
428
422
415
409
402
396
389
10,640
10,660
455
449
442
436
430
423
417
410
404
397
391
10,660
10,680
457
450
444
437
431
424
418
411
405
398
392
10,680
10,700
458
452
445
439
432
426
419
413
406
400
393
10,700
10,720
460
453
447
440
434
427
421
414
408
401
395
10,720
10,740
461
454
448
441
435
428
422
416
409
403
396
10,740
10,760
462
456
449
443
436
430
423
417
410
404
397
10,760
10,780
464
457
451
444
438
431
425
418
412
405
399
10,780
10,800
465
458
452
446
439
433
426
420
413
407
400
10,800
10,820
466
460
453
447
440
434
427
421
414
408
402
10,820
10,840
468
461
455
448
442
435
429
422
416
409
403
10,840
10,860
469
463
456
450
443
437
430
424
417
411
404
10,860
10,880
470
464
457
451
444
438
432
425
419
412
406
10,880
10,900
472
465
459
452
446
439
433
426
420
413
407
10,900
10,920
473
467
460
454
447
441
434
428
421
415
408
10,920
10,940
474
468
462
455
449
442
436
429
423
416
410
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-194
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
10,940
10,960
476
469
463
456
450
443
437
430
424
418
411
10,960
10,980
477
471
464
458
451
445
438
432
425
419
412
10,980
11,000
479
472
466
459
453
446
440
433
427
420
414
11,000
11,020
480
473
467
460
454
448
441
435
428
422
415
11,020
11,040
481
475
468
462
455
449
442
436
429
423
416
11,040
11,060
483
476
470
463
457
450
444
437
431
424
418
11,060
11,080
484
478
471
465
458
452
445
439
432
426
419
11,080
11,100
485
479
472
466
459
453
446
440
434
427
421
11,100
11,120
487
480
474
467
461
454
448
441
435
428
422
11,120
11,140
488
482
475
469
462
456
449
443
436
430
423
11,140
11,160
489
483
476
470
464
457
451
444
438
431
425
11,160
11,180
491
484
478
471
465
458
452
445
439
432
426
11,180
11,200
492
486
479
473
466
460
453
447
440
434
427
11,200
11,220
494
487
481
474
468
461
455
448
442
435
429
11,220
11,240
495
488
482
475
469
462
456
450
443
437
430
11,240
11,260
496
490
483
477
470
464
457
451
444
438
431
11,260
11,280
498
491
485
478
472
465
459
452
446
439
433
11,280
11,300
499
492
486
480
473
467
460
454
447
441
434
11,300
11,320
500
494
487
481
474
468
461
455
448
442
436
11,320
11,340
502
495
489
482
476
469
463
456
450
443
437
11,340
11,360
503
497
490
484
477
471
464
458
451
445
438
11,360
11,380
504
498
491
485
478
472
466
459
453
446
440
11,380
11,400
506
499
493
486
480
473
467
460
454
447
441
11,400
11,420
507
501
494
488
481
475
468
462
455
449
442
11,420
11,440
508
502
496
489
483
476
470
463
457
450
444
11,440
11,460
510
503
497
490
484
477
471
464
458
452
445
11,460
11,480
511
505
498
492
485
479
472
466
459
453
446
11,480
11,500
513
506
500
493
487
480
474
467
461
454
448
11,500
11,520
514
507
501
494
488
482
475
469
462
456
449
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-195
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
11,520
11,540
515
509
502
496
489
483
476
470
463
457
450
11,540
11,560
517
510
504
497
491
484
478
471
465
458
452
11,560
11,580
518
512
505
499
492
486
479
473
466
460
453
11,580
11,600
519
513
506
500
493
487
480
474
468
461
455
11,600
11,620
521
514
508
501
495
488
482
475
469
462
456
11,620
11,640
522
516
509
503
496
490
483
477
470
464
457
11,640
11,660
523
517
510
504
498
491
485
478
472
465
459
11,660
11,680
525
518
512
505
499
492
486
479
473
466
460
11,680
11,700
526
520
513
507
500
494
487
481
474
468
461
11,700
11,720
528
521
515
508
502
495
489
482
476
469
463
11,720
11,740
529
522
516
509
503
496
490
484
477
471
464
11,740
11,760
530
524
517
511
504
498
491
485
478
472
465
11,760
11,780
532
525
519
512
506
499
493
486
480
473
467
11,780
11,800
533
526
520
514
507
501
494
488
481
475
468
11,800
11,820
534
528
521
515
508
502
495
489
482
476
470
11,820
11,840
536
529
523
516
510
503
497
490
484
477
471
11,840
11,860
537
531
524
518
511
505
498
492
485
479
472
11,860
11,880
538
532
525
519
512
506
500
493
487
480
474
11,880
11,900
540
533
527
520
514
507
501
494
488
481
475
11,900
11,920
541
535
528
522
515
509
502
496
489
483
476
11,920
11,940
542
536
530
523
517
510
504
497
491
484
478
11,940
11,960
544
537
531
524
518
511
505
498
492
486
479
11,960
11,980
545
539
532
526
519
513
506
500
493
487
480
11,980
12,000
547
540
534
527
521
514
508
501
495
488
482
12,000
12,020
548
541
535
528
522
516
509
503
496
490
483
12,020
12,040
549
543
536
530
523
517
510
504
497
491
484
12,040
12,060
551
544
538
531
525
518
512
505
499
492
486
12,060
12,080
552
546
539
533
526
520
513
507
500
494
487
12,080
12,100
553
547
540
534
527
521
514
508
502
495
489
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-196
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
12,100
12,120
555
548
542
535
529
522
516
509
503
496
490
12,120
12,140
556
550
543
537
530
524
517
511
504
498
491
12,140
12,160
557
551
544
538
532
525
519
512
506
499
493
12,160
12,180
559
552
546
539
533
526
520
513
507
500
494
12,180
12,200
560
554
547
541
534
528
521
515
508
502
495
12,200
12,220
562
555
549
542
536
529
523
516
510
503
497
12,220
12,240
563
556
550
543
537
530
524
518
511
505
498
12,240
12,260
564
558
551
545
538
532
525
519
512
506
499
12,260
12,280
566
559
553
546
540
533
527
520
514
507
501
12,280
12,300
567
560
554
548
541
535
528
522
515
509
502
12,300
12,320
568
562
555
549
542
536
529
523
516
510
504
12,320
12,340
570
563
557
550
544
537
531
524
518
511
505
12,340
12,360
571
565
558
552
545
539
532
526
519
513
506
12,360
12,380
572
566
559
553
546
540
534
527
521
514
508
12,380
12,400
574
567
561
554
548
541
535
528
522
515
509
12,400
12,420
575
569
562
556
549
543
536
530
523
517
510
12,420
12,440
576
570
564
557
551
544
538
531
525
518
512
12,440
12,460
578
571
565
558
552
545
539
532
526
520
513
12,460
12,480
579
573
566
560
553
547
540
534
527
521
514
12,480
12,500
581
574
568
561
555
548
542
535
529
522
516
12,500
12,520
582
575
569
562
556
550
543
537
530
524
517
12,520
12,540
583
577
570
564
557
551
544
538
531
525
518
12,540
12,560
585
578
572
565
559
552
546
539
533
526
520
12,560
12,580
586
580
573
567
560
554
547
541
534
528
521
12,580
12,600
587
581
574
568
561
555
548
542
536
529
523
12,600
12,620
589
582
576
569
563
556
550
543
537
530
524
12,620
12,640
590
584
577
571
564
558
551
545
538
532
525
12,640
12,660
591
585
578
572
566
559
553
546
540
533
527
12,660
12,680
593
586
580
573
567
560
554
547
541
534
528
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-197
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
12,680
12,700
594
588
581
575
568
562
555
549
542
536
529
12,700
12,720
596
589
583
576
570
563
557
550
544
537
531
12,720
12,740
597
590
584
577
571
564
558
552
545
539
532
12,740
12,760
598
592
585
579
572
566
559
553
546
540
533
12,760
12,780
600
593
587
580
574
567
561
554
548
541
535
12,780
12,800
601
594
588
582
575
569
562
556
549
543
536
12,800
12,820
602
596
589
583
576
570
563
557
550
544
538
12,820
12,840
604
597
591
584
578
571
565
558
552
545
539
12,840
12,860
605
599
592
586
579
573
566
560
553
547
540
12,860
12,880
606
600
593
587
580
574
568
561
555
548
542
12,880
12,900
608
601
595
588
582
575
569
562
556
549
543
12,900
12,920
609
603
596
590
583
577
570
564
557
551
544
12,920
12,940
610
604
598
591
585
578
572
565
559
552
546
12,940
12,960
612
605
599
592
586
579
573
566
560
554
547
12,960
12,980
613
607
600
594
587
581
574
568
561
555
548
12,980
13,000
615
608
602
595
589
582
576
569
563
556
550
13,000
13,020
616
609
603
596
590
584
577
571
564
558
551
13,020
13,040
617
611
604
598
591
585
578
572
565
559
552
13,040
13,060
619
612
606
599
593
586
580
573
567
560
554
13,060
13,080
620
614
607
601
594
588
581
575
568
562
555
13,080
13,100
621
615
608
602
595
589
582
576
570
563
557
13,100
13,120
623
616
610
603
597
590
584
577
571
564
558
13,120
13,140
624
618
611
605
598
592
585
579
572
566
559
13,140
13,160
625
619
612
606
600
593
587
580
574
567
561
13,160
13,180
627
620
614
607
601
594
588
581
575
568
562
13,180
13,200
628
622
615
609
602
596
589
583
576
570
563
13,200
13,220
630
623
617
610
604
597
591
584
578
571
565
13,220
13,240
631
624
618
611
605
598
592
586
579
573
566
13,240
13,260
632
626
619
613
606
600
593
587
580
574
567
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-198
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
13,260
13,280
634
627
621
614
608
601
595
588
582
575
569
13,280
13,300
635
628
622
616
609
603
596
590
583
577
570
13,300
13,320
636
630
623
617
610
604
597
591
584
578
572
13,320
13,340
638
631
625
618
612
605
599
592
586
579
573
13,340
13,360
639
633
626
620
613
607
600
594
587
581
574
13,360
13,380
640
634
627
621
614
608
602
595
589
582
576
13,380
13,400
642
635
629
622
616
609
603
596
590
583
577
13,400
13,420
643
637
630
624
617
611
604
598
591
585
578
13,420
13,440
644
638
632
625
619
612
606
599
593
586
580
13,440
13,460
646
639
633
626
620
613
607
600
594
588
581
13,460
13,480
647
641
634
628
621
615
608
602
595
589
582
13,480
13,500
649
642
636
629
623
616
610
603
597
590
584
13,500
13,520
650
643
637
630
624
618
611
605
598
592
585
13,520
13,540
651
645
638
632
625
619
612
606
599
593
586
13,540
13,560
653
646
640
633
627
620
614
607
601
594
588
13,560
13,580
654
648
641
635
628
622
615
609
602
596
589
13,580
13,600
655
649
642
636
629
623
616
610
604
597
591
13,600
13,620
657
650
644
637
631
624
618
611
605
598
592
13,620
13,640
658
652
645
639
632
626
619
613
606
600
593
13,640
13,660
659
653
646
640
634
627
621
614
608
601
595
13,660
13,680
661
654
648
641
635
628
622
615
609
602
596
13,680
13,700
662
656
649
643
636
630
623
617
610
604
597
13,700
13,720
664
657
651
644
638
631
625
618
612
605
599
13,720
13,740
665
658
652
645
639
632
626
620
613
607
600
13,740
13,760
666
660
653
647
640
634
627
621
614
608
601
13,760
13,780
668
661
655
648
642
635
629
622
616
609
603
13,780
13,800
669
662
656
650
643
637
630
624
617
611
604
13,800
13,820
670
664
657
651
644
638
631
625
618
612
606
13,820
13,840
672
665
659
652
646
639
633
626
620
613
607
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-199
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
13,840
13,860
673
667
660
654
647
641
634
628
621
615
608
13,860
13,880
674
668
661
655
648
642
636
629
623
616
610
13,880
13,900
676
669
663
656
650
643
637
630
624
617
611
13,900
13,920
677
671
664
658
651
645
638
632
625
619
612
13,920
13,940
678
672
666
659
653
646
640
633
627
620
614
13,940
13,960
680
673
667
660
654
647
641
634
628
622
615
13,960
13,980
681
675
668
662
655
649
642
636
629
623
616
13,980
14,000
683
676
670
663
657
650
644
637
631
624
618
14,000
14,020
684
677
671
664
658
652
645
639
632
626
619
14,020
14,040
685
679
672
666
659
653
646
640
633
627
620
14,040
14,060
687
680
674
667
661
654
648
641
635
628
622
14,060
14,080
688
682
675
669
662
656
649
643
636
630
623
14,080
14,100
689
683
676
670
663
657
650
644
638
631
625
14,100
14,120
691
684
678
671
665
658
652
645
639
632
626
14,120
14,140
692
686
679
673
666
660
653
647
640
634
627
14,140
14,160
693
687
680
674
668
661
655
648
642
635
629
14,160
14,180
695
688
682
675
669
662
656
649
643
636
630
14,180
14,200
696
690
683
677
670
664
657
651
644
638
631
14,200
14,220
698
691
685
678
672
665
659
652
646
639
633
14,220
14,240
699
692
686
679
673
666
660
654
647
641
634
14,240
14,260
700
694
687
681
674
668
661
655
648
642
635
14,260
14,280
702
695
689
682
676
669
663
656
650
643
637
14,280
14,300
703
696
690
684
677
671
664
658
651
645
638
14,300
14,320
704
698
691
685
678
672
665
659
652
646
640
14,320
14,340
706
699
693
686
680
673
667
660
654
647
641
14,340
14,360
707
701
694
688
681
675
668
662
655
649
642
14,360
14,380
708
702
695
689
682
676
670
663
657
650
644
14,380
14,400
710
703
697
690
684
677
671
664
658
651
645
14,400
14,420
711
705
698
692
685
679
672
666
659
653
646
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-200
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
14,420
14,440
712
706
700
693
687
680
674
667
661
654
648
14,440
14,460
714
707
701
694
688
681
675
668
662
656
649
14,460
14,480
715
709
702
696
689
683
676
670
663
657
650
14,480
14,500
717
710
704
697
691
684
678
671
665
658
652
14,500
14,520
718
711
705
698
692
686
679
673
666
660
653
14,520
14,540
719
713
706
700
693
687
680
674
667
661
654
14,540
14,560
721
714
708
701
695
688
682
675
669
662
656
14,560
14,580
722
716
709
703
696
690
683
677
670
664
657
14,580
14,600
723
717
710
704
697
691
684
678
672
665
659
14,600
14,620
725
718
712
705
699
692
686
679
673
666
660
14,620
14,640
726
720
713
707
700
694
687
681
674
668
661
14,640
14,660
727
721
714
708
702
695
689
682
676
669
663
14,660
14,680
729
722
716
709
703
696
690
683
677
670
664
14,680
14,700
730
724
717
711
704
698
691
685
678
672
665
14,700
14,720
732
725
719
712
706
699
693
686
680
673
667
14,720
14,740
733
726
720
713
707
700
694
688
681
675
668
14,740
14,760
734
728
721
715
708
702
695
689
682
676
669
14,760
14,780
736
729
723
716
710
703
697
690
684
677
671
14,780
14,800
737
730
724
718
711
705
698
692
685
679
672
14,800
14,820
738
732
725
719
712
706
699
693
686
680
674
14,820
14,840
740
733
727
720
714
707
701
694
688
681
675
14,840
14,860
741
735
728
722
715
709
702
696
689
683
676
14,860
14,880
742
736
729
723
716
710
704
697
691
684
678
14,880
14,900
744
737
731
724
718
711
705
698
692
685
679
14,900
14,920
745
739
732
726
719
713
706
700
693
687
680
14,920
14,940
746
740
734
727
721
714
708
701
695
688
682
14,940
14,960
748
741
735
728
722
715
709
702
696
690
683
14,960
14,980
749
743
736
730
723
717
710
704
697
691
684
14,980
15,000
751
744
738
731
725
718
712
705
699
692
686
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-201
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
15,000
15,020
752
745
739
732
726
720
713
707
700
694
687
15,020
15,040
753
747
740
734
727
721
714
708
701
695
688
15,040
15,060
755
748
742
735
729
722
716
709
703
696
690
15,060
15,080
756
750
743
737
730
724
717
711
704
698
691
15,080
15,100
757
751
744
738
731
725
718
712
706
699
693
15,100
15,120
759
752
746
739
733
726
720
713
707
700
694
15,120
15,140
760
754
747
741
734
728
721
715
708
702
695
15,140
15,160
761
755
748
742
736
729
723
716
710
703
697
15,160
15,180
763
756
750
743
737
730
724
717
711
704
698
15,180
15,200
764
758
751
745
738
732
725
719
712
706
699
15,200
15,220
766
759
753
746
740
733
727
720
714
707
701
15,220
15,240
767
760
754
747
741
734
728
722
715
709
702
15,240
15,260
768
762
755
749
742
736
729
723
716
710
703
15,260
15,280
770
763
757
750
744
737
731
724
718
711
705
15,280
15,300
771
764
758
752
745
739
732
726
719
713
706
15,300
15,320
772
766
759
753
746
740
733
727
720
714
708
15,320
15,340
774
767
761
754
748
741
735
728
722
715
709
15,340
15,360
775
769
762
756
749
743
736
730
723
717
710
15,360
15,380
776
770
763
757
750
744
738
731
725
718
712
15,380
15,400
778
771
765
758
752
745
739
732
726
719
713
15,400
15,420
779
773
766
760
753
747
740
734
727
721
714
15,420
15,440
780
774
768
761
755
748
742
735
729
722
716
15,440
15,460
782
775
769
762
756
749
743
736
730
724
717
15,460
15,480
783
777
770
764
757
751
744
738
731
725
718
15,480
15,500
785
778
772
765
759
752
746
739
733
726
720
15,500
15,520
786
779
773
766
760
754
747
741
734
728
721
15,520
15,540
787
781
774
768
761
755
748
742
735
729
722
15,540
15,560
789
782
776
769
763
756
750
743
737
730
724
15,560
15,580
790
784
777
771
764
758
751
745
738
732
725
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-202
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
15,580
15,600
791
785
778
772
765
759
752
746
740
733
727
15,600
15,620
793
786
780
773
767
760
754
747
741
734
728
15,620
15,640
794
788
781
775
768
762
755
749
742
736
729
15,640
15,660
795
789
782
776
770
763
757
750
744
737
731
15,660
15,680
797
790
784
777
771
764
758
751
745
738
732
15,680
15,700
798
792
785
779
772
766
759
753
746
740
733
15,700
15,720
800
793
787
780
774
767
761
754
748
741
735
15,720
15,740
801
794
788
781
775
768
762
756
749
743
736
15,740
15,760
802
796
789
783
776
770
763
757
750
744
737
15,760
15,780
804
797
791
784
778
771
765
758
752
745
739
15,780
15,800
805
798
792
786
779
773
766
760
753
747
740
15,800
15,820
806
800
793
787
780
774
767
761
754
748
742
15,820
15,840
808
801
795
788
782
775
769
762
756
749
743
15,840
15,860
809
803
796
790
783
777
770
764
757
751
744
15,860
15,880
810
804
797
791
784
778
772
765
759
752
746
15,880
15,900
812
805
799
792
786
779
773
766
760
753
747
15,900
15,920
813
807
800
794
787
781
774
768
761
755
748
15,920
15,940
814
808
802
795
789
782
776
769
763
756
750
15,940
15,960
816
809
803
796
790
783
777
770
764
758
751
15,960
15,980
817
811
804
798
791
785
778
772
765
759
752
15,980
16,000
819
812
806
799
793
786
780
773
767
760
754
16,000
16,020
820
813
807
800
794
788
781
775
768
762
755
16,020
16,040
821
815
808
802
795
789
782
776
769
763
756
16,040
16,060
823
816
810
803
797
790
784
777
771
764
758
16,060
16,080
824
818
811
805
798
792
785
779
772
766
759
16,080
16,100
825
819
812
806
799
793
786
780
774
767
761
16,100
16,120
827
820
814
807
801
794
788
781
775
768
762
16,120
16,140
828
822
815
809
802
796
789
783
776
770
763
16,140
16,160
829
823
816
810
804
797
791
784
778
771
765
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-203
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
16,160
16,180
831
824
818
811
805
798
792
785
779
772
766
16,180
16,200
832
826
819
813
806
800
793
787
780
774
767
16,200
16,220
834
827
821
814
808
801
795
788
782
775
769
16,220
16,240
835
828
822
815
809
802
796
790
783
777
770
16,240
16,260
836
830
823
817
810
804
797
791
784
778
771
16,260
16,280
838
831
825
818
812
805
799
792
786
779
773
16,280
16,300
839
832
826
820
813
807
800
794
787
781
774
16,300
16,320
840
834
827
821
814
808
801
795
788
782
776
16,320
16,340
842
835
829
822
816
809
803
796
790
783
777
16,340
16,360
843
837
830
824
817
811
804
798
791
785
778
16,360
16,380
844
838
831
825
818
812
806
799
793
786
780
16,380
16,400
846
839
833
826
820
813
807
800
794
787
781
16,400
16,420
847
841
834
828
821
815
808
802
795
789
782
16,420
16,440
848
842
836
829
823
816
810
803
797
790
784
16,440
16,460
850
843
837
830
824
817
811
804
798
792
785
16,460
16,480
851
845
838
832
825
819
812
806
799
793
786
16,480
16,500
853
846
840
833
827
820
814
807
801
794
788
16,500
16,520
854
847
841
834
828
822
815
809
802
796
789
16,520
16,540
855
849
842
836
829
823
816
810
803
797
790
16,540
16,560
857
850
844
837
831
824
818
811
805
798
792
16,560
16,580
858
852
845
839
832
826
819
813
806
800
793
16,580
16,600
859
853
846
840
833
827
820
814
808
801
795
16,600
16,620
861
854
848
841
835
828
822
815
809
802
796
16,620
16,640
862
856
849
843
836
830
823
817
810
804
797
16,640
16,660
863
857
850
844
838
831
825
818
812
805
799
16,660
16,680
865
858
852
845
839
832
826
819
813
806
800
16,680
16,700
866
860
853
847
840
834
827
821
814
808
801
16,700
16,720
868
861
855
848
842
835
829
822
816
809
803
16,720
16,740
869
862
856
849
843
836
830
824
817
811
804
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-204
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
16,740
16,760
870
864
857
851
844
838
831
825
818
812
805
16,760
16,780
872
865
859
852
846
839
833
826
820
813
807
16,780
16,800
873
866
860
854
847
841
834
828
821
815
808
16,800
16,820
874
868
861
855
848
842
835
829
822
816
810
16,820
16,840
876
869
863
856
850
843
837
830
824
817
811
16,840
16,860
877
871
864
858
851
845
838
832
825
819
812
16,860
16,880
878
872
865
859
852
846
840
833
827
820
814
16,880
16,900
880
873
867
860
854
847
841
834
828
821
815
16,900
16,920
881
875
868
862
855
849
842
836
829
823
816
16,920
16,940
882
876
870
863
857
850
844
837
831
824
818
16,940
16,960
884
877
871
864
858
851
845
838
832
826
819
16,960
16,980
885
879
872
866
859
853
846
840
833
827
820
16,980
17,000
887
880
874
867
861
854
848
841
835
828
822
17,000
17,020
888
881
875
868
862
856
849
843
836
830
823
17,020
17,040
889
883
876
870
863
857
850
844
837
831
824
17,040
17,060
891
884
878
871
865
858
852
845
839
832
826
17,060
17,080
892
886
879
873
866
860
853
847
840
834
827
17,080
17,100
893
887
880
874
867
861
854
848
842
835
829
17,100
17,120
895
888
882
875
869
862
856
849
843
836
830
17,120
17,140
896
890
883
877
870
864
857
851
844
838
831
17,140
17,160
897
891
884
878
872
865
859
852
846
839
833
17,160
17,180
899
892
886
879
873
866
860
853
847
840
834
17,180
17,200
900
894
887
881
874
868
861
855
848
842
835
17,200
17,220
902
895
889
882
876
869
863
856
850
843
837
17,220
17,240
903
896
890
883
877
870
864
858
851
845
838
17,240
17,260
904
898
891
885
878
872
865
859
852
846
839
17,260
17,280
906
899
893
886
880
873
867
860
854
847
841
17,280
17,300
907
900
894
888
881
875
868
862
855
849
842
17,300
17,320
908
902
895
889
882
876
869
863
856
850
844
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-205
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
17,320
17,340
910
903
897
890
884
877
871
864
858
851
845
17,340
17,360
911
905
898
892
885
879
872
866
859
853
846
17,360
17,380
912
906
899
893
886
880
874
867
861
854
848
17,380
17,400
914
907
901
894
888
881
875
868
862
855
849
17,400
17,420
915
909
902
896
889
883
876
870
863
857
850
17,420
17,440
916
910
904
897
891
884
878
871
865
858
852
17,440
17,460
918
911
905
898
892
885
879
872
866
860
853
17,460
17,480
919
913
906
900
893
887
880
874
867
861
854
17,480
17,500
921
914
908
901
895
888
882
875
869
862
856
17,500
17,520
922
915
909
902
896
890
883
877
870
864
857
17,520
17,540
923
917
910
904
897
891
884
878
871
865
858
17,540
17,560
925
918
912
905
899
892
886
879
873
866
860
17,560
17,580
926
920
913
907
900
894
887
881
874
868
861
17,580
17,600
927
921
914
908
901
895
888
882
876
869
863
17,600
17,620
929
922
916
909
903
896
890
883
877
870
864
17,620
17,640
930
924
917
911
904
898
891
885
878
872
865
17,640
17,660
931
925
918
912
906
899
893
886
880
873
867
17,660
17,680
933
926
920
913
907
900
894
887
881
874
868
17,680
17,700
934
928
921
915
908
902
895
889
882
876
869
17,700
17,720
936
929
923
916
910
903
897
890
884
877
871
17,720
17,740
937
930
924
917
911
904
898
892
885
879
872
17,740
17,760
938
932
925
919
912
906
899
893
886
880
873
17,760
17,780
940
933
927
920
914
907
901
894
888
881
875
17,780
17,800
941
934
928
922
915
909
902
896
889
883
876
17,800
17,820
942
936
929
923
916
910
903
897
890
884
878
17,820
17,840
944
937
931
924
918
911
905
898
892
885
879
17,840
17,860
945
939
932
926
919
913
906
900
893
887
880
17,860
17,880
946
940
933
927
920
914
908
901
895
888
882
17,880
17,900
948
941
935
928
922
915
909
902
896
889
883
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-206
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
17,900
17,920
949
943
936
930
923
917
910
904
897
891
884
17,920
17,940
950
944
938
931
925
918
912
905
899
892
886
17,940
17,960
952
945
939
932
926
919
913
906
900
894
887
17,960
17,980
953
947
940
934
927
921
914
908
901
895
888
17,980
18,000
955
948
942
935
929
922
916
909
903
896
890
18,000
18,020
956
949
943
936
930
924
917
911
904
898
891
18,020
18,040
957
951
944
938
931
925
918
912
905
899
892
18,040
18,060
959
952
946
939
933
926
920
913
907
900
894
18,060
18,080
960
954
947
941
934
928
921
915
908
902
895
18,080
18,100
961
955
948
942
935
929
922
916
910
903
897
18,100
18,120
963
956
950
943
937
930
924
917
911
904
898
18,120
18,140
964
958
951
945
938
932
925
919
912
906
899
18,140
18,160
965
959
952
946
940
933
927
920
914
907
901
18,160
18,180
967
960
954
947
941
934
928
921
915
908
902
18,180
18,200
968
962
955
949
942
936
929
923
916
910
903
18,200
18,220
970
963
957
950
944
937
931
924
918
911
905
18,220
18,240
971
964
958
951
945
938
932
926
919
913
906
18,240
18,260
972
966
959
953
946
940
933
927
920
914
907
18,260
18,280
974
967
961
954
948
941
935
928
922
915
909
18,280
18,300
975
968
962
956
949
943
936
930
923
917
910
18,300
18,320
976
970
963
957
950
944
937
931
924
918
912
18,320
18,340
978
971
965
958
952
945
939
932
926
919
913
18,340
18,360
979
973
966
960
953
947
940
934
927
921
914
18,360
18,380
980
974
967
961
954
948
942
935
929
922
916
18,380
18,400
982
975
969
962
956
949
943
936
930
923
917
18,400
18,420
983
977
970
964
957
951
944
938
931
925
918
18,420
18,440
984
978
972
965
959
952
946
939
933
926
920
18,440
18,460
986
979
973
966
960
953
947
940
934
928
921
18,460
18,480
987
981
974
968
961
955
948
942
935
929
922
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-207
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
18,480
18,500
989
982
976
969
963
956
950
943
937
930
924
18,500
18,520
990
983
977
970
964
958
951
945
938
932
925
18,520
18,540
991
985
978
972
965
959
952
946
939
933
926
18,540
18,560
993
986
980
973
967
960
954
947
941
934
928
18,560
18,580
994
988
981
975
968
962
955
949
942
936
929
18,580
18,600
995
989
982
976
969
963
956
950
944
937
931
18,600
18,620
997
990
984
977
971
964
958
951
945
938
932
18,620
18,640
998
992
985
979
972
966
959
953
946
940
933
18,640
18,660
999
993
986
980
974
967
961
954
948
941
935
18,660
18,680
1,001
994
988
981
975
968
962
955
949
942
936
18,680
18,700
1,002
996
989
983
976
970
963
957
950
944
937
18,700
18,720
1,004
997
991
984
978
971
965
958
952
945
939
18,720
18,740
1,005
998
992
985
979
972
966
960
953
947
940
18,740
18,760
1,006
1,000
993
987
980
974
967
961
954
948
941
18,760
18,780
1,008
1,001
995
988
982
975
969
962
956
949
943
18,780
18,800
1,009
1,002
996
990
983
977
970
964
957
951
944
18,800
18,820
1,010
1,004
997
991
984
978
971
965
958
952
946
18,820
18,840
1,012
1,005
999
992
986
979
973
966
960
953
947
18,840
18,860
1,013
1,007
1,000
994
987
981
974
968
961
955
948
18,860
18,880
1,014
1,008
1,001
995
988
982
976
969
963
956
950
18,880
18,900
1,016
1,009
1,003
996
990
983
977
970
964
957
951
18,900
18,920
1,017
1,011
1,004
998
991
985
978
972
965
959
952
18,920
18,940
1,018
1,012
1,006
999
993
986
980
973
967
960
954
18,940
18,960
1,020
1,013
1,007
1,000
994
987
981
974
968
962
955
18,960
18,980
1,021
1,015
1,008
1,002
995
989
982
976
969
963
956
18,980
19,000
1,023
1,016
1,010
1,003
997
990
984
977
971
964
958
19,000
19,020
1,024
1,017
1,011
1,004
998
992
985
979
972
966
959
19,020
19,040
1,025
1,019
1,012
1,006
999
993
986
980
973
967
960
19,040
19,060
1,027
1,020
1,014
1,007
1,001
994
988
981
975
968
962
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-208
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
19,060
19,080
1,028
1,022
1,015
1,009
1,002
996
989
983
976
970
963
19,080
19,100
1,029
1,023
1,016
1,010
1,003
997
990
984
978
971
965
19,100
19,120
1,031
1,024
1,018
1,011
1,005
998
992
985
979
972
966
19,120
19,140
1,032
1,026
1,019
1,013
1,006
1,000
993
987
980
974
967
19,140
19,160
1,033
1,027
1,020
1,014
1,008
1,001
995
988
982
975
969
19,160
19,180
1,035
1,028
1,022
1,015
1,009
1,002
996
989
983
976
970
19,180
19,200
1,036
1,030
1,023
1,017
1,010
1,004
997
991
984
978
971
19,200
19,220
1,038
1,031
1,025
1,018
1,012
1,005
999
992
986
979
973
19,220
19,240
1,039
1,032
1,026
1,019
1,013
1,006
1,000
994
987
981
974
19,240
19,260
1,040
1,034
1,027
1,021
1,014
1,008
1,001
995
988
982
975
19,260
19,280
1,042
1,035
1,029
1,022
1,016
1,009
1,003
996
990
983
977
19,280
19,300
1,043
1,036
1,030
1,024
1,017
1,011
1,004
998
991
985
978
19,300
19,320
1,044
1,038
1,031
1,025
1,018
1,012
1,005
999
992
986
980
19,320
19,340
1,046
1,039
1,033
1,026
1,020
1,013
1,007
1,000
994
987
981
19,340
19,360
1,047
1,041
1,034
1,028
1,021
1,015
1,008
1,002
995
989
982
19,360
19,380
1,048
1,042
1,035
1,029
1,022
1,016
1,010
1,003
997
990
984
19,380
19,400
1,050
1,043
1,037
1,030
1,024
1,017
1,011
1,004
998
991
985
19,400
19,420
1,051
1,045
1,038
1,032
1,025
1,019
1,012
1,006
999
993
986
19,420
19,440
1,052
1,046
1,040
1,033
1,027
1,020
1,014
1,007
1,001
994
988
19,440
19,460
1,054
1,047
1,041
1,034
1,028
1,021
1,015
1,008
1,002
996
989
19,460
19,480
1,055
1,049
1,042
1,036
1,029
1,023
1,016
1,010
1,003
997
990
19,480
19,500
1,057
1,050
1,044
1,037
1,031
1,024
1,018
1,011
1,005
998
992
19,500
19,520
1,058
1,051
1,045
1,038
1,032
1,026
1,019
1,013
1,006
1,000
993
19,520
19,540
1,059
1,053
1,046
1,040
1,033
1,027
1,020
1,014
1,007
1,001
994
19,540
19,560
1,061
1,054
1,048
1,041
1,035
1,028
1,022
1,015
1,009
1,002
996
19,560
19,580
1,062
1,056
1,049
1,043
1,036
1,030
1,023
1,017
1,010
1,004
997
19,580
19,600
1,063
1,057
1,050
1,044
1,037
1,031
1,024
1,018
1,012
1,005
999
19,600
19,620
1,065
1,058
1,052
1,045
1,039
1,032
1,026
1,019
1,013
1,006
1,000
19,620
19,640
1,066
1,060
1,053
1,047
1,040
1,034
1,027
1,021
1,014
1,008
1,001
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-209
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
19,640
19,660
1,067
1,061
1,054
1,048
1,042
1,035
1,029
1,022
1,016
1,009
1,003
19,660
19,680
1,069
1,062
1,056
1,049
1,043
1,036
1,030
1,023
1,017
1,010
1,004
19,680
19,700
1,070
1,064
1,057
1,051
1,044
1,038
1,031
1,025
1,018
1,012
1,005
19,700
19,720
1,072
1,065
1,059
1,052
1,046
1,039
1,033
1,026
1,020
1,013
1,007
19,720
19,740
1,073
1,066
1,060
1,053
1,047
1,040
1,034
1,028
1,021
1,015
1,008
19,740
19,760
1,074
1,068
1,061
1,055
1,048
1,042
1,035
1,029
1,022
1,016
1,009
19,760
19,780
1,076
1,069
1,063
1,056
1,050
1,043
1,037
1,030
1,024
1,017
1,011
19,780
19,800
1,077
1,070
1,064
1,058
1,051
1,045
1,038
1,032
1,025
1,019
1,012
19,800
19,820
1,078
1,072
1,065
1,059
1,052
1,046
1,039
1,033
1,026
1,020
1,014
19,820
19,840
1,080
1,073
1,067
1,060
1,054
1,047
1,041
1,034
1,028
1,021
1,015
19,840
19,860
1,081
1,075
1,068
1,062
1,055
1,049
1,042
1,036
1,029
1,023
1,016
19,860
19,880
1,082
1,076
1,069
1,063
1,056
1,050
1,044
1,037
1,031
1,024
1,018
19,880
19,900
1,084
1,077
1,071
1,064
1,058
1,051
1,045
1,038
1,032
1,025
1,019
19,900
19,920
1,085
1,079
1,072
1,066
1,059
1,053
1,046
1,040
1,033
1,027
1,020
19,920
19,940
1,086
1,080
1,074
1,067
1,061
1,054
1,048
1,041
1,035
1,028
1,022
19,940
19,960
1,088
1,081
1,075
1,068
1,062
1,055
1,049
1,042
1,036
1,030
1,023
19,960
19,980
1,089
1,083
1,076
1,070
1,063
1,057
1,050
1,044
1,037
1,031
1,024
19,980
20,000
1,091
1,084
1,078
1,071
1,065
1,058
1,052
1,045
1,039
1,032
1,026
20,000
20,020
1,092
1,085
1,079
1,072
1,066
1,060
1,053
1,047
1,040
1,034
1,027
20,020
20,040
1,093
1,087
1,080
1,074
1,067
1,061
1,054
1,048
1,041
1,035
1,028
20,040
20,060
1,095
1,088
1,082
1,075
1,069
1,062
1,056
1,049
1,043
1,036
1,030
20,060
20,080
1,096
1,090
1,083
1,077
1,070
1,064
1,057
1,051
1,044
1,038
1,031
20,080
20,100
1,097
1,091
1,084
1,078
1,071
1,065
1,058
1,052
1,046
1,039
1,033
20,100
20,120
1,099
1,092
1,086
1,079
1,073
1,066
1,060
1,053
1,047
1,040
1,034
20,120
20,140
1,100
1,094
1,087
1,081
1,074
1,068
1,061
1,055
1,048
1,042
1,035
20,140
20,160
1,101
1,095
1,088
1,082
1,076
1,069
1,063
1,056
1,050
1,043
1,037
20,160
20,180
1,103
1,096
1,090
1,083
1,077
1,070
1,064
1,057
1,051
1,044
1,038
20,180
20,200
1,104
1,098
1,091
1,085
1,078
1,072
1,065
1,059
1,052
1,046
1,039
20,200
20,220
1,106
1,099
1,093
1,086
1,080
1,073
1,067
1,060
1,054
1,047
1,041
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-210
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
20,220
20,240
1,107
1,100
1,094
1,087
1,081
1,074
1,068
1,062
1,055
1,049
1,042
20,240
20,260
1,108
1,102
1,095
1,089
1,082
1,076
1,069
1,063
1,056
1,050
1,043
20,260
20,280
1,110
1,103
1,097
1,090
1,084
1,077
1,071
1,064
1,058
1,051
1,045
20,280
20,300
1,111
1,104
1,098
1,092
1,085
1,079
1,072
1,066
1,059
1,053
1,046
20,300
20,320
1,112
1,106
1,099
1,093
1,086
1,080
1,073
1,067
1,060
1,054
1,048
20,320
20,340
1,114
1,107
1,101
1,094
1,088
1,081
1,075
1,068
1,062
1,055
1,049
20,340
20,360
1,115
1,109
1,102
1,096
1,089
1,083
1,076
1,070
1,063
1,057
1,050
20,360
20,380
1,116
1,110
1,103
1,097
1,090
1,084
1,078
1,071
1,065
1,058
1,052
20,380
20,400
1,118
1,111
1,105
1,098
1,092
1,085
1,079
1,072
1,066
1,059
1,053
20,400
20,420
1,119
1,113
1,106
1,100
1,093
1,087
1,080
1,074
1,067
1,061
1,054
20,420
20,440
1,120
1,114
1,108
1,101
1,095
1,088
1,082
1,075
1,069
1,062
1,056
20,440
20,460
1,122
1,115
1,109
1,102
1,096
1,089
1,083
1,076
1,070
1,064
1,057
20,460
20,480
1,123
1,117
1,110
1,104
1,097
1,091
1,084
1,078
1,071
1,065
1,058
20,480
20,500
1,125
1,118
1,112
1,105
1,099
1,092
1,086
1,079
1,073
1,066
1,060
20,500
20,520
1,126
1,119
1,113
1,106
1,100
1,094
1,087
1,081
1,074
1,068
1,061
20,520
20,540
1,127
1,121
1,114
1,108
1,101
1,095
1,088
1,082
1,075
1,069
1,062
20,540
20,560
1,129
1,122
1,116
1,109
1,103
1,096
1,090
1,083
1,077
1,070
1,064
20,560
20,580
1,130
1,124
1,117
1,111
1,104
1,098
1,091
1,085
1,078
1,072
1,065
20,580
20,600
1,131
1,125
1,118
1,112
1,105
1,099
1,092
1,086
1,080
1,073
1,067
20,600
20,620
1,133
1,126
1,120
1,113
1,107
1,100
1,094
1,087
1,081
1,074
1,068
20,620
20,640
1,134
1,128
1,121
1,115
1,108
1,102
1,095
1,089
1,082
1,076
1,069
20,640
20,660
1,135
1,129
1,122
1,116
1,110
1,103
1,097
1,090
1,084
1,077
1,071
20,660
20,680
1,137
1,130
1,124
1,117
1,111
1,104
1,098
1,091
1,085
1,078
1,072
20,680
20,700
1,138
1,132
1,125
1,119
1,112
1,106
1,099
1,093
1,086
1,080
1,073
20,700
20,720
1,140
1,133
1,127
1,120
1,114
1,107
1,101
1,094
1,088
1,081
1,075
20,720
20,740
1,141
1,134
1,128
1,121
1,115
1,108
1,102
1,096
1,089
1,083
1,076
20,740
20,760
1,142
1,136
1,129
1,123
1,116
1,110
1,103
1,097
1,090
1,084
1,077
20,760
20,780
1,144
1,137
1,131
1,124
1,118
1,111
1,105
1,098
1,092
1,085
1,079
20,780
20,800
1,145
1,138
1,132
1,126
1,119
1,113
1,106
1,100
1,093
1,087
1,080
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-211
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
20,800
20,820
1,146
1,140
1,133
1,127
1,120
1,114
1,107
1,101
1,094
1,088
1,082
20,820
20,840
1,148
1,141
1,135
1,128
1,122
1,115
1,109
1,102
1,096
1,089
1,083
20,840
20,860
1,149
1,143
1,136
1,130
1,123
1,117
1,110
1,104
1,097
1,091
1,084
20,860
20,880
1,150
1,144
1,137
1,131
1,124
1,118
1,112
1,105
1,099
1,092
1,086
20,880
20,900
1,152
1,145
1,139
1,132
1,126
1,119
1,113
1,106
1,100
1,093
1,087
20,900
20,920
1,153
1,147
1,140
1,134
1,127
1,121
1,114
1,108
1,101
1,095
1,088
20,920
20,940
1,154
1,148
1,142
1,135
1,129
1,122
1,116
1,109
1,103
1,096
1,090
20,940
20,960
1,156
1,149
1,143
1,136
1,130
1,123
1,117
1,110
1,104
1,098
1,091
20,960
20,980
1,157
1,151
1,144
1,138
1,131
1,125
1,118
1,112
1,105
1,099
1,092
20,980
21,000
1,159
1,152
1,146
1,139
1,133
1,126
1,120
1,113
1,107
1,100
1,094
21,000
21,020
1,160
1,153
1,147
1,140
1,134
1,128
1,121
1,115
1,108
1,102
1,095
21,020
21,040
1,161
1,155
1,148
1,142
1,135
1,129
1,122
1,116
1,109
1,103
1,096
21,040
21,060
1,163
1,156
1,150
1,143
1,137
1,130
1,124
1,117
1,111
1,104
1,098
21,060
21,080
1,164
1,158
1,151
1,145
1,138
1,132
1,125
1,119
1,112
1,106
1,099
21,080
21,100
1,165
1,159
1,152
1,146
1,139
1,133
1,126
1,120
1,114
1,107
1,101
21,100
21,120
1,167
1,160
1,154
1,147
1,141
1,134
1,128
1,121
1,115
1,108
1,102
21,120
21,140
1,168
1,162
1,155
1,149
1,142
1,136
1,129
1,123
1,116
1,110
1,103
21,140
21,160
1,169
1,163
1,156
1,150
1,144
1,137
1,131
1,124
1,118
1,111
1,105
21,160
21,180
1,171
1,164
1,158
1,151
1,145
1,138
1,132
1,125
1,119
1,112
1,106
21,180
21,200
1,172
1,166
1,159
1,153
1,146
1,140
1,133
1,127
1,120
1,114
1,107
21,200
21,220
1,174
1,167
1,161
1,154
1,148
1,141
1,135
1,128
1,122
1,115
1,109
21,220
21,240
1,175
1,168
1,162
1,155
1,149
1,142
1,136
1,130
1,123
1,117
1,110
21,240
21,260
1,176
1,170
1,163
1,157
1,150
1,144
1,137
1,131
1,124
1,118
1,111
21,260
21,280
1,178
1,171
1,165
1,158
1,152
1,145
1,139
1,132
1,126
1,119
1,113
21,280
21,300
1,179
1,172
1,166
1,160
1,153
1,147
1,140
1,134
1,127
1,121
1,114
21,300
21,320
1,180
1,174
1,167
1,161
1,154
1,148
1,141
1,135
1,128
1,122
1,116
21,320
21,340
1,182
1,175
1,169
1,162
1,156
1,149
1,143
1,136
1,130
1,123
1,117
21,340
21,360
1,183
1,177
1,170
1,164
1,157
1,151
1,144
1,138
1,131
1,125
1,118
21,360
21,380
1,185
1,178
1,171
1,165
1,158
1,152
1,146
1,139
1,133
1,126
1,120
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-212
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
21,380
21,400
1,186
1,179
1,173
1,166
1,160
1,153
1,147
1,140
1,134
1,127
1,121
21,400
21,420
1,187
1,181
1,174
1,168
1,161
1,155
1,148
1,142
1,135
1,129
1,122
21,420
21,440
1,189
1,182
1,176
1,169
1,163
1,156
1,150
1,143
1,137
1,130
1,124
21,440
21,460
1,190
1,184
1,177
1,170
1,164
1,157
1,151
1,144
1,138
1,132
1,125
21,460
21,480
1,192
1,185
1,178
1,172
1,165
1,159
1,152
1,146
1,139
1,133
1,126
21,480
21,500
1,193
1,186
1,180
1,173
1,167
1,160
1,154
1,147
1,141
1,134
1,128
21,500
21,520
1,195
1,188
1,181
1,174
1,168
1,162
1,155
1,149
1,142
1,136
1,129
21,520
21,540
1,196
1,189
1,182
1,176
1,169
1,163
1,156
1,150
1,143
1,137
1,130
21,540
21,560
1,198
1,191
1,184
1,177
1,171
1,164
1,158
1,151
1,145
1,138
1,132
21,560
21,580
1,199
1,192
1,185
1,179
1,172
1,166
1,159
1,153
1,146
1,140
1,133
21,580
21,600
1,200
1,194
1,187
1,180
1,173
1,167
1,160
1,154
1,148
1,141
1,135
21,600
21,620
1,202
1,195
1,188
1,181
1,175
1,168
1,162
1,155
1,149
1,142
1,136
21,620
21,640
1,203
1,196
1,190
1,183
1,176
1,170
1,163
1,157
1,150
1,144
1,137
21,640
21,660
1,205
1,198
1,191
1,184
1,178
1,171
1,165
1,158
1,152
1,145
1,139
21,660
21,680
1,206
1,199
1,192
1,186
1,179
1,172
1,166
1,159
1,153
1,146
1,140
21,680
21,700
1,208
1,201
1,194
1,187
1,180
1,174
1,167
1,161
1,154
1,148
1,141
21,700
21,720
1,209
1,202
1,195
1,188
1,182
1,175
1,169
1,162
1,156
1,149
1,143
21,720
21,740
1,211
1,204
1,197
1,190
1,183
1,176
1,170
1,164
1,157
1,151
1,144
21,740
21,760
1,212
1,205
1,198
1,191
1,185
1,178
1,171
1,165
1,158
1,152
1,145
21,760
21,780
1,213
1,207
1,200
1,193
1,186
1,179
1,173
1,166
1,160
1,153
1,147
21,780
21,800
1,215
1,208
1,201
1,194
1,187
1,181
1,174
1,168
1,161
1,155
1,148
21,800
21,820
1,216
1,209
1,203
1,196
1,189
1,182
1,175
1,169
1,162
1,156
1,150
21,820
21,840
1,218
1,211
1,204
1,197
1,190
1,183
1,177
1,170
1,164
1,157
1,151
21,840
21,860
1,219
1,212
1,205
1,199
1,192
1,185
1,178
1,172
1,165
1,159
1,152
21,860
21,880
1,221
1,214
1,207
1,200
1,193
1,186
1,180
1,173
1,167
1,160
1,154
21,880
21,900
1,222
1,215
1,208
1,201
1,195
1,188
1,181
1,174
1,168
1,161
1,155
21,900
21,920
1,223
1,217
1,210
1,203
1,196
1,189
1,182
1,176
1,169
1,163
1,156
21,920
21,940
1,225
1,218
1,211
1,204
1,197
1,191
1,184
1,177
1,171
1,164
1,158
21,940
21,960
1,226
1,220
1,213
1,206
1,199
1,192
1,185
1,178
1,172
1,166
1,159
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-213
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
21,960
21,980
1,228
1,221
1,214
1,207
1,200
1,193
1,187
1,180
1,173
1,167
1,160
21,980
22,000
1,229
1,222
1,216
1,209
1,202
1,195
1,188
1,181
1,175
1,168
1,162
22,000
22,020
1,231
1,224
1,217
1,210
1,203
1,196
1,190
1,183
1,176
1,170
1,163
22,020
22,040
1,232
1,225
1,218
1,212
1,205
1,198
1,191
1,184
1,177
1,171
1,164
22,040
22,060
1,234
1,227
1,220
1,213
1,206
1,199
1,192
1,186
1,179
1,172
1,166
22,060
22,080
1,235
1,228
1,221
1,214
1,208
1,201
1,194
1,187
1,180
1,174
1,167
22,080
22,100
1,236
1,230
1,223
1,216
1,209
1,202
1,195
1,188
1,182
1,175
1,169
22,100
22,120
1,238
1,231
1,224
1,217
1,210
1,204
1,197
1,190
1,183
1,176
1,170
22,120
22,140
1,239
1,232
1,226
1,219
1,212
1,205
1,198
1,191
1,184
1,178
1,171
22,140
22,160
1,241
1,234
1,227
1,220
1,213
1,206
1,200
1,193
1,186
1,179
1,173
22,160
22,180
1,242
1,235
1,228
1,222
1,215
1,208
1,201
1,194
1,187
1,180
1,174
22,180
22,200
1,244
1,237
1,230
1,223
1,216
1,209
1,202
1,196
1,189
1,182
1,175
22,200
22,220
1,245
1,238
1,231
1,224
1,218
1,211
1,204
1,197
1,190
1,183
1,177
22,220
22,240
1,247
1,240
1,233
1,226
1,219
1,212
1,205
1,198
1,192
1,185
1,178
22,240
22,260
1,248
1,241
1,234
1,227
1,221
1,214
1,207
1,200
1,193
1,186
1,179
22,260
22,280
1,249
1,243
1,236
1,229
1,222
1,215
1,208
1,201
1,194
1,188
1,181
22,280
22,300
1,251
1,244
1,237
1,230
1,223
1,217
1,210
1,203
1,196
1,189
1,182
22,300
22,320
1,252
1,245
1,239
1,232
1,225
1,218
1,211
1,204
1,197
1,191
1,184
22,320
22,340
1,254
1,247
1,240
1,233
1,226
1,219
1,213
1,206
1,199
1,192
1,185
22,340
22,360
1,255
1,248
1,241
1,235
1,228
1,221
1,214
1,207
1,200
1,193
1,187
22,360
22,380
1,257
1,250
1,243
1,236
1,229
1,222
1,215
1,209
1,202
1,195
1,188
22,380
22,400
1,258
1,251
1,244
1,237
1,231
1,224
1,217
1,210
1,203
1,196
1,189
22,400
22,420
1,259
1,253
1,246
1,239
1,232
1,225
1,218
1,211
1,205
1,198
1,191
22,420
22,440
1,261
1,254
1,247
1,240
1,233
1,227
1,220
1,213
1,206
1,199
1,192
22,440
22,460
1,262
1,256
1,249
1,242
1,235
1,228
1,221
1,214
1,207
1,201
1,194
22,460
22,480
1,264
1,257
1,250
1,243
1,236
1,229
1,223
1,216
1,209
1,202
1,195
22,480
22,500
1,265
1,258
1,252
1,245
1,238
1,231
1,224
1,217
1,210
1,203
1,197
22,500
22,520
1,267
1,260
1,253
1,246
1,239
1,232
1,226
1,219
1,212
1,205
1,198
22,520
22,540
1,268
1,261
1,254
1,248
1,241
1,234
1,227
1,220
1,213
1,206
1,199
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-214
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
22,540
22,560
1,270
1,263
1,256
1,249
1,242
1,235
1,228
1,222
1,215
1,208
1,201
22,560
22,580
1,271
1,264
1,257
1,250
1,244
1,237
1,230
1,223
1,216
1,209
1,202
22,580
22,600
1,272
1,266
1,259
1,252
1,245
1,238
1,231
1,224
1,218
1,211
1,204
22,600
22,620
1,274
1,267
1,260
1,253
1,246
1,240
1,233
1,226
1,219
1,212
1,205
22,620
22,640
1,275
1,268
1,262
1,255
1,248
1,241
1,234
1,227
1,220
1,214
1,207
22,640
22,660
1,277
1,270
1,263
1,256
1,249
1,242
1,236
1,229
1,222
1,215
1,208
22,660
22,680
1,278
1,271
1,264
1,258
1,251
1,244
1,237
1,230
1,223
1,216
1,210
22,680
22,700
1,280
1,273
1,266
1,259
1,252
1,245
1,238
1,232
1,225
1,218
1,211
22,700
22,720
1,281
1,274
1,267
1,260
1,254
1,247
1,240
1,233
1,226
1,219
1,212
22,720
22,740
1,283
1,276
1,269
1,262
1,255
1,248
1,241
1,234
1,228
1,221
1,214
22,740
22,760
1,284
1,277
1,270
1,263
1,257
1,250
1,243
1,236
1,229
1,222
1,215
22,760
22,780
1,285
1,279
1,272
1,265
1,258
1,251
1,244
1,237
1,230
1,224
1,217
22,780
22,800
1,287
1,280
1,273
1,266
1,259
1,253
1,246
1,239
1,232
1,225
1,218
22,800
22,820
1,288
1,281
1,275
1,268
1,261
1,254
1,247
1,240
1,233
1,227
1,220
22,820
22,840
1,290
1,283
1,276
1,269
1,262
1,255
1,249
1,242
1,235
1,228
1,221
22,840
22,860
1,291
1,284
1,277
1,271
1,264
1,257
1,250
1,243
1,236
1,229
1,223
22,860
22,880
1,293
1,286
1,279
1,272
1,265
1,258
1,251
1,245
1,238
1,231
1,224
22,880
22,900
1,294
1,287
1,280
1,273
1,267
1,260
1,253
1,246
1,239
1,232
1,225
22,900
22,920
1,295
1,289
1,282
1,275
1,268
1,261
1,254
1,247
1,241
1,234
1,227
22,920
22,940
1,297
1,290
1,283
1,276
1,269
1,263
1,256
1,249
1,242
1,235
1,228
22,940
22,960
1,298
1,292
1,285
1,278
1,271
1,264
1,257
1,250
1,243
1,237
1,230
22,960
22,980
1,300
1,293
1,286
1,279
1,272
1,265
1,259
1,252
1,245
1,238
1,231
22,980
23,000
1,301
1,294
1,288
1,281
1,274
1,267
1,260
1,253
1,246
1,239
1,233
23,000
23,020
1,303
1,296
1,289
1,282
1,275
1,268
1,262
1,255
1,248
1,241
1,234
23,020
23,040
1,304
1,297
1,290
1,284
1,277
1,270
1,263
1,256
1,249
1,242
1,235
23,040
23,060
1,306
1,299
1,292
1,285
1,278
1,271
1,264
1,258
1,251
1,244
1,237
23,060
23,080
1,307
1,300
1,293
1,286
1,280
1,273
1,266
1,259
1,252
1,245
1,238
23,080
23,100
1,308
1,302
1,295
1,288
1,281
1,274
1,267
1,260
1,254
1,247
1,240
23,100
23,120
1,310
1,303
1,296
1,289
1,282
1,276
1,269
1,262
1,255
1,248
1,241
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-215
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
23,120
23,140
1,311
1,304
1,298
1,291
1,284
1,277
1,270
1,263
1,256
1,250
1,243
23,140
23,160
1,313
1,306
1,299
1,292
1,285
1,278
1,272
1,265
1,258
1,251
1,244
23,160
23,180
1,314
1,307
1,300
1,294
1,287
1,280
1,273
1,266
1,259
1,252
1,246
23,180
23,200
1,316
1,309
1,302
1,295
1,288
1,281
1,274
1,268
1,261
1,254
1,247
23,200
23,220
1,317
1,310
1,303
1,296
1,290
1,283
1,276
1,269
1,262
1,255
1,248
23,220
23,240
1,319
1,312
1,305
1,298
1,291
1,284
1,277
1,270
1,264
1,257
1,250
23,240
23,260
1,320
1,313
1,306
1,299
1,293
1,286
1,279
1,272
1,265
1,258
1,251
23,260
23,280
1,321
1,315
1,308
1,301
1,294
1,287
1,280
1,273
1,266
1,260
1,253
23,280
23,300
1,323
1,316
1,309
1,302
1,295
1,289
1,282
1,275
1,268
1,261
1,254
23,300
23,320
1,324
1,317
1,311
1,304
1,297
1,290
1,283
1,276
1,269
1,263
1,256
23,320
23,340
1,326
1,319
1,312
1,305
1,298
1,291
1,285
1,278
1,271
1,264
1,257
23,340
23,360
1,327
1,320
1,313
1,307
1,300
1,293
1,286
1,279
1,272
1,265
1,259
23,360
23,380
1,329
1,322
1,315
1,308
1,301
1,294
1,287
1,281
1,274
1,267
1,260
23,380
23,400
1,330
1,323
1,316
1,309
1,303
1,296
1,289
1,282
1,275
1,268
1,261
23,400
23,420
1,331
1,325
1,318
1,311
1,304
1,297
1,290
1,283
1,277
1,270
1,263
23,420
23,440
1,333
1,326
1,319
1,312
1,305
1,299
1,292
1,285
1,278
1,271
1,264
23,440
23,460
1,334
1,328
1,321
1,314
1,307
1,300
1,293
1,286
1,279
1,273
1,266
23,460
23,480
1,336
1,329
1,322
1,315
1,308
1,301
1,295
1,288
1,281
1,274
1,267
23,480
23,500
1,337
1,330
1,324
1,317
1,310
1,303
1,296
1,289
1,282
1,275
1,269
23,500
23,520
1,339
1,332
1,325
1,318
1,311
1,304
1,298
1,291
1,284
1,277
1,270
23,520
23,540
1,340
1,333
1,326
1,320
1,313
1,306
1,299
1,292
1,285
1,278
1,271
23,540
23,560
1,342
1,335
1,328
1,321
1,314
1,307
1,300
1,294
1,287
1,280
1,273
23,560
23,580
1,343
1,336
1,329
1,322
1,316
1,309
1,302
1,295
1,288
1,281
1,274
23,580
23,600
1,344
1,338
1,331
1,324
1,317
1,310
1,303
1,296
1,290
1,283
1,276
23,600
23,620
1,346
1,339
1,332
1,325
1,318
1,312
1,305
1,298
1,291
1,284
1,277
23,620
23,640
1,347
1,340
1,334
1,327
1,320
1,313
1,306
1,299
1,292
1,286
1,279
23,640
23,660
1,349
1,342
1,335
1,328
1,321
1,314
1,308
1,301
1,294
1,287
1,280
23,660
23,680
1,350
1,343
1,336
1,330
1,323
1,316
1,309
1,302
1,295
1,288
1,282
23,680
23,700
1,352
1,345
1,338
1,331
1,324
1,317
1,310
1,304
1,297
1,290
1,283
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-216
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
23,700
23,720
1,353
1,346
1,339
1,332
1,326
1,319
1,312
1,305
1,298
1,291
1,284
23,720
23,740
1,355
1,348
1,341
1,334
1,327
1,320
1,313
1,306
1,300
1,293
1,286
23,740
23,760
1,356
1,349
1,342
1,335
1,329
1,322
1,315
1,308
1,301
1,294
1,287
23,760
23,780
1,357
1,351
1,344
1,337
1,330
1,323
1,316
1,309
1,302
1,296
1,289
23,780
23,800
1,359
1,352
1,345
1,338
1,331
1,325
1,318
1,311
1,304
1,297
1,290
23,800
23,820
1,360
1,353
1,347
1,340
1,333
1,326
1,319
1,312
1,305
1,299
1,292
23,820
23,840
1,362
1,355
1,348
1,341
1,334
1,327
1,321
1,314
1,307
1,300
1,293
23,840
23,860
1,363
1,356
1,349
1,343
1,336
1,329
1,322
1,315
1,308
1,301
1,295
23,860
23,880
1,365
1,358
1,351
1,344
1,337
1,330
1,323
1,317
1,310
1,303
1,296
23,880
23,900
1,366
1,359
1,352
1,345
1,339
1,332
1,325
1,318
1,311
1,304
1,297
23,900
23,920
1,367
1,361
1,354
1,347
1,340
1,333
1,326
1,319
1,313
1,306
1,299
23,920
23,940
1,369
1,362
1,355
1,348
1,341
1,335
1,328
1,321
1,314
1,307
1,300
23,940
23,960
1,370
1,364
1,357
1,350
1,343
1,336
1,329
1,322
1,315
1,309
1,302
23,960
23,980
1,372
1,365
1,358
1,351
1,344
1,337
1,331
1,324
1,317
1,310
1,303
23,980
24,000
1,373
1,366
1,360
1,353
1,346
1,339
1,332
1,325
1,318
1,311
1,305
24,000
24,020
1,375
1,368
1,361
1,354
1,347
1,340
1,334
1,327
1,320
1,313
1,306
24,020
24,040
1,376
1,369
1,362
1,356
1,349
1,342
1,335
1,328
1,321
1,314
1,307
24,040
24,060
1,378
1,371
1,364
1,357
1,350
1,343
1,336
1,330
1,323
1,316
1,309
24,060
24,080
1,379
1,372
1,365
1,358
1,352
1,345
1,338
1,331
1,324
1,317
1,310
24,080
24,100
1,380
1,374
1,367
1,360
1,353
1,346
1,339
1,332
1,326
1,319
1,312
24,100
24,120
1,382
1,375
1,368
1,361
1,354
1,348
1,341
1,334
1,327
1,320
1,313
24,120
24,140
1,383
1,376
1,370
1,363
1,356
1,349
1,342
1,335
1,328
1,322
1,315
24,140
24,160
1,385
1,378
1,371
1,364
1,357
1,350
1,344
1,337
1,330
1,323
1,316
24,160
24,180
1,386
1,379
1,372
1,366
1,359
1,352
1,345
1,338
1,331
1,324
1,318
24,180
24,200
1,388
1,381
1,374
1,367
1,360
1,353
1,346
1,340
1,333
1,326
1,319
24,200
24,220
1,389
1,382
1,375
1,368
1,362
1,355
1,348
1,341
1,334
1,327
1,320
24,220
24,240
1,391
1,384
1,377
1,370
1,363
1,356
1,349
1,342
1,336
1,329
1,322
24,240
24,260
1,392
1,385
1,378
1,371
1,365
1,358
1,351
1,344
1,337
1,330
1,323
24,260
24,280
1,393
1,387
1,380
1,373
1,366
1,359
1,352
1,345
1,338
1,332
1,325
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-217
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
24,280
24,300
1,395
1,388
1,381
1,374
1,367
1,361
1,354
1,347
1,340
1,333
1,326
24,300
24,320
1,396
1,389
1,383
1,376
1,369
1,362
1,355
1,348
1,341
1,335
1,328
24,320
24,340
1,398
1,391
1,384
1,377
1,370
1,363
1,357
1,350
1,343
1,336
1,329
24,340
24,360
1,399
1,392
1,385
1,379
1,372
1,365
1,358
1,351
1,344
1,337
1,331
24,360
24,380
1,401
1,394
1,387
1,380
1,373
1,366
1,359
1,353
1,346
1,339
1,332
24,380
24,400
1,402
1,395
1,388
1,381
1,375
1,368
1,361
1,354
1,347
1,340
1,333
24,400
24,420
1,403
1,397
1,390
1,383
1,376
1,369
1,362
1,355
1,349
1,342
1,335
24,420
24,440
1,405
1,398
1,391
1,384
1,377
1,371
1,364
1,357
1,350
1,343
1,336
24,440
24,460
1,406
1,400
1,393
1,386
1,379
1,372
1,365
1,358
1,351
1,345
1,338
24,460
24,480
1,408
1,401
1,394
1,387
1,380
1,373
1,367
1,360
1,353
1,346
1,339
24,480
24,500
1,409
1,402
1,396
1,389
1,382
1,375
1,368
1,361
1,354
1,347
1,341
24,500
24,520
1,411
1,404
1,397
1,390
1,383
1,376
1,370
1,363
1,356
1,349
1,342
24,520
24,540
1,412
1,405
1,398
1,392
1,385
1,378
1,371
1,364
1,357
1,350
1,343
24,540
24,560
1,414
1,407
1,400
1,393
1,386
1,379
1,372
1,366
1,359
1,352
1,345
24,560
24,580
1,415
1,408
1,401
1,394
1,388
1,381
1,374
1,367
1,360
1,353
1,346
24,580
24,600
1,416
1,410
1,403
1,396
1,389
1,382
1,375
1,368
1,362
1,355
1,348
24,600
24,620
1,418
1,411
1,404
1,397
1,390
1,384
1,377
1,370
1,363
1,356
1,349
24,620
24,640
1,419
1,412
1,406
1,399
1,392
1,385
1,378
1,371
1,364
1,358
1,351
24,640
24,660
1,421
1,414
1,407
1,400
1,393
1,386
1,380
1,373
1,366
1,359
1,352
24,660
24,680
1,422
1,415
1,408
1,402
1,395
1,388
1,381
1,374
1,367
1,360
1,354
24,680
24,700
1,424
1,417
1,410
1,403
1,396
1,389
1,382
1,376
1,369
1,362
1,355
24,700
24,720
1,425
1,418
1,411
1,404
1,398
1,391
1,384
1,377
1,370
1,363
1,356
24,720
24,740
1,427
1,420
1,413
1,406
1,399
1,392
1,385
1,378
1,372
1,365
1,358
24,740
24,760
1,428
1,421
1,414
1,407
1,401
1,394
1,387
1,380
1,373
1,366
1,359
24,760
24,780
1,429
1,423
1,416
1,409
1,402
1,395
1,388
1,381
1,374
1,368
1,361
24,780
24,800
1,431
1,424
1,417
1,410
1,403
1,397
1,390
1,383
1,376
1,369
1,362
24,800
24,820
1,432
1,425
1,419
1,412
1,405
1,398
1,391
1,384
1,377
1,371
1,364
24,820
24,840
1,434
1,427
1,420
1,413
1,406
1,399
1,393
1,386
1,379
1,372
1,365
24,840
24,860
1,435
1,428
1,421
1,415
1,408
1,401
1,394
1,387
1,380
1,373
1,367
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-218
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
24,860
24,880
1,437
1,430
1,423
1,416
1,409
1,402
1,395
1,389
1,382
1,375
1,368
24,880
24,900
1,438
1,431
1,424
1,417
1,411
1,404
1,397
1,390
1,383
1,376
1,369
24,900
24,920
1,439
1,433
1,426
1,419
1,412
1,405
1,398
1,391
1,385
1,378
1,371
24,920
24,940
1,441
1,434
1,427
1,420
1,413
1,407
1,400
1,393
1,386
1,379
1,372
24,940
24,960
1,442
1,436
1,429
1,422
1,415
1,408
1,401
1,394
1,387
1,381
1,374
24,960
24,980
1,444
1,437
1,430
1,423
1,416
1,409
1,403
1,396
1,389
1,382
1,375
24,980
25,000
1,445
1,438
1,432
1,425
1,418
1,411
1,404
1,397
1,390
1,383
1,377
25,000
25,020
1,447
1,440
1,433
1,426
1,419
1,412
1,406
1,399
1,392
1,385
1,378
25,020
25,040
1,448
1,441
1,434
1,428
1,421
1,414
1,407
1,400
1,393
1,386
1,379
25,040
25,060
1,450
1,443
1,436
1,429
1,422
1,415
1,408
1,402
1,395
1,388
1,381
25,060
25,080
1,451
1,444
1,437
1,430
1,424
1,417
1,410
1,403
1,396
1,389
1,382
25,080
25,100
1,452
1,446
1,439
1,432
1,425
1,418
1,411
1,404
1,398
1,391
1,384
25,100
25,120
1,454
1,447
1,440
1,433
1,426
1,420
1,413
1,406
1,399
1,392
1,385
25,120
25,140
1,455
1,448
1,442
1,435
1,428
1,421
1,414
1,407
1,400
1,394
1,387
25,140
25,160
1,457
1,450
1,443
1,436
1,429
1,422
1,416
1,409
1,402
1,395
1,388
25,160
25,180
1,458
1,451
1,444
1,438
1,431
1,424
1,417
1,410
1,403
1,396
1,390
25,180
25,200
1,460
1,453
1,446
1,439
1,432
1,425
1,418
1,412
1,405
1,398
1,391
25,200
25,220
1,461
1,454
1,447
1,440
1,434
1,427
1,420
1,413
1,406
1,399
1,392
25,220
25,240
1,463
1,456
1,449
1,442
1,435
1,428
1,421
1,414
1,408
1,401
1,394
25,240
25,260
1,464
1,457
1,450
1,443
1,437
1,430
1,423
1,416
1,409
1,402
1,395
25,260
25,280
1,465
1,459
1,452
1,445
1,438
1,431
1,424
1,417
1,410
1,404
1,397
25,280
25,300
1,467
1,460
1,453
1,446
1,439
1,433
1,426
1,419
1,412
1,405
1,398
25,300
25,320
1,468
1,461
1,455
1,448
1,441
1,434
1,427
1,420
1,413
1,407
1,400
25,320
25,340
1,470
1,463
1,456
1,449
1,442
1,435
1,429
1,422
1,415
1,408
1,401
25,340
25,360
1,471
1,464
1,457
1,451
1,444
1,437
1,430
1,423
1,416
1,409
1,403
25,360
25,380
1,473
1,466
1,459
1,452
1,445
1,438
1,431
1,425
1,418
1,411
1,404
25,380
25,400
1,474
1,467
1,460
1,453
1,447
1,440
1,433
1,426
1,419
1,412
1,405
25,400
25,420
1,475
1,469
1,462
1,455
1,448
1,441
1,434
1,427
1,421
1,414
1,407
25,420
25,440
1,477
1,470
1,463
1,456
1,449
1,443
1,436
1,429
1,422
1,415
1,408
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-219
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
25,440
25,460
1,478
1,472
1,465
1,458
1,451
1,444
1,437
1,430
1,423
1,417
1,410
25,460
25,480
1,480
1,473
1,466
1,459
1,452
1,445
1,439
1,432
1,425
1,418
1,411
25,480
25,500
1,481
1,474
1,468
1,461
1,454
1,447
1,440
1,433
1,426
1,419
1,413
25,500
25,520
1,483
1,476
1,469
1,462
1,455
1,448
1,442
1,435
1,428
1,421
1,414
25,520
25,540
1,484
1,477
1,470
1,464
1,457
1,450
1,443
1,436
1,429
1,422
1,415
25,540
25,560
1,486
1,479
1,472
1,465
1,458
1,451
1,444
1,438
1,431
1,424
1,417
25,560
25,580
1,487
1,480
1,473
1,466
1,460
1,453
1,446
1,439
1,432
1,425
1,418
25,580
25,600
1,488
1,482
1,475
1,468
1,461
1,454
1,447
1,440
1,434
1,427
1,420
25,600
25,620
1,490
1,483
1,476
1,469
1,462
1,456
1,449
1,442
1,435
1,428
1,421
25,620
25,640
1,491
1,484
1,478
1,471
1,464
1,457
1,450
1,443
1,436
1,430
1,423
25,640
25,660
1,493
1,486
1,479
1,472
1,465
1,458
1,452
1,445
1,438
1,431
1,424
25,660
25,680
1,494
1,487
1,480
1,474
1,467
1,460
1,453
1,446
1,439
1,432
1,426
25,680
25,700
1,496
1,489
1,482
1,475
1,468
1,461
1,454
1,448
1,441
1,434
1,427
25,700
25,720
1,497
1,490
1,483
1,476
1,470
1,463
1,456
1,449
1,442
1,435
1,428
25,720
25,740
1,499
1,492
1,485
1,478
1,471
1,464
1,457
1,450
1,444
1,437
1,430
25,740
25,760
1,500
1,493
1,486
1,479
1,473
1,466
1,459
1,452
1,445
1,438
1,431
25,760
25,780
1,501
1,495
1,488
1,481
1,474
1,467
1,460
1,453
1,446
1,440
1,433
25,780
25,800
1,503
1,496
1,489
1,482
1,475
1,469
1,462
1,455
1,448
1,441
1,434
25,800
25,820
1,504
1,497
1,491
1,484
1,477
1,470
1,463
1,456
1,449
1,443
1,436
25,820
25,840
1,506
1,499
1,492
1,485
1,478
1,471
1,465
1,458
1,451
1,444
1,437
25,840
25,860
1,507
1,500
1,493
1,487
1,480
1,473
1,466
1,459
1,452
1,445
1,439
25,860
25,880
1,509
1,502
1,495
1,488
1,481
1,474
1,467
1,461
1,454
1,447
1,440
25,880
25,900
1,510
1,503
1,496
1,489
1,483
1,476
1,469
1,462
1,455
1,448
1,441
25,900
25,920
1,511
1,505
1,498
1,491
1,484
1,477
1,470
1,463
1,457
1,450
1,443
25,920
25,940
1,513
1,506
1,499
1,492
1,485
1,479
1,472
1,465
1,458
1,451
1,444
25,940
25,960
1,514
1,508
1,501
1,494
1,487
1,480
1,473
1,466
1,459
1,453
1,446
25,960
25,980
1,516
1,509
1,502
1,495
1,488
1,481
1,475
1,468
1,461
1,454
1,447
25,980
26,000
1,517
1,510
1,504
1,497
1,490
1,483
1,476
1,469
1,462
1,455
1,449
26,000
26,020
1,519
1,512
1,505
1,498
1,491
1,484
1,478
1,471
1,464
1,457
1,450
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-220
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
26,020
26,040
1,520
1,513
1,506
1,500
1,493
1,486
1,479
1,472
1,465
1,458
1,451
26,040
26,060
1,522
1,515
1,508
1,501
1,494
1,487
1,480
1,474
1,467
1,460
1,453
26,060
26,080
1,523
1,516
1,509
1,502
1,496
1,489
1,482
1,475
1,468
1,461
1,454
26,080
26,100
1,524
1,518
1,511
1,504
1,497
1,490
1,483
1,476
1,470
1,463
1,456
26,100
26,120
1,526
1,519
1,512
1,505
1,498
1,492
1,485
1,478
1,471
1,464
1,457
26,120
26,140
1,527
1,520
1,514
1,507
1,500
1,493
1,486
1,479
1,472
1,466
1,459
26,140
26,160
1,529
1,522
1,515
1,508
1,501
1,494
1,488
1,481
1,474
1,467
1,460
26,160
26,180
1,530
1,523
1,516
1,510
1,503
1,496
1,489
1,482
1,475
1,468
1,462
26,180
26,200
1,532
1,525
1,518
1,511
1,504
1,497
1,490
1,484
1,477
1,470
1,463
26,200
26,220
1,533
1,526
1,519
1,512
1,506
1,499
1,492
1,485
1,478
1,471
1,464
26,220
26,240
1,535
1,528
1,521
1,514
1,507
1,500
1,493
1,486
1,480
1,473
1,466
26,240
26,260
1,536
1,529
1,522
1,515
1,509
1,502
1,495
1,488
1,481
1,474
1,467
26,260
26,280
1,537
1,531
1,524
1,517
1,510
1,503
1,496
1,489
1,482
1,476
1,469
26,280
26,300
1,539
1,532
1,525
1,518
1,511
1,505
1,498
1,491
1,484
1,477
1,470
26,300
26,320
1,540
1,533
1,527
1,520
1,513
1,506
1,499
1,492
1,485
1,479
1,472
26,320
26,340
1,542
1,535
1,528
1,521
1,514
1,507
1,501
1,494
1,487
1,480
1,473
26,340
26,360
1,543
1,536
1,529
1,523
1,516
1,509
1,502
1,495
1,488
1,481
1,475
26,360
26,380
1,545
1,538
1,531
1,524
1,517
1,510
1,503
1,497
1,490
1,483
1,476
26,380
26,400
1,546
1,539
1,532
1,525
1,519
1,512
1,505
1,498
1,491
1,484
1,477
26,400
26,420
1,547
1,541
1,534
1,527
1,520
1,513
1,506
1,499
1,493
1,486
1,479
26,420
26,440
1,549
1,542
1,535
1,528
1,521
1,515
1,508
1,501
1,494
1,487
1,480
26,440
26,460
1,550
1,544
1,537
1,530
1,523
1,516
1,509
1,502
1,495
1,489
1,482
26,460
26,480
1,552
1,545
1,538
1,531
1,524
1,517
1,511
1,504
1,497
1,490
1,483
26,480
26,500
1,553
1,546
1,540
1,533
1,526
1,519
1,512
1,505
1,498
1,491
1,485
26,500
26,520
1,555
1,548
1,541
1,534
1,527
1,520
1,514
1,507
1,500
1,493
1,486
26,520
26,540
1,556
1,549
1,542
1,536
1,529
1,522
1,515
1,508
1,501
1,494
1,487
26,540
26,560
1,558
1,551
1,544
1,537
1,530
1,523
1,516
1,510
1,503
1,496
1,489
26,560
26,580
1,559
1,552
1,545
1,538
1,532
1,525
1,518
1,511
1,504
1,497
1,490
26,580
26,600
1,560
1,554
1,547
1,540
1,533
1,526
1,519
1,512
1,506
1,499
1,492
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-221
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
26,600
26,620
1,562
1,555
1,548
1,541
1,534
1,528
1,521
1,514
1,507
1,500
1,493
26,620
26,640
1,563
1,556
1,550
1,543
1,536
1,529
1,522
1,515
1,508
1,502
1,495
26,640
26,660
1,565
1,558
1,551
1,544
1,537
1,530
1,524
1,517
1,510
1,503
1,496
26,660
26,680
1,566
1,559
1,552
1,546
1,539
1,532
1,525
1,518
1,511
1,504
1,498
26,680
26,700
1,568
1,561
1,554
1,547
1,540
1,533
1,526
1,520
1,513
1,506
1,499
26,700
26,720
1,569
1,562
1,555
1,548
1,542
1,535
1,528
1,521
1,514
1,507
1,500
26,720
26,740
1,571
1,564
1,557
1,550
1,543
1,536
1,529
1,522
1,516
1,509
1,502
26,740
26,760
1,572
1,565
1,558
1,551
1,545
1,538
1,531
1,524
1,517
1,510
1,503
26,760
26,780
1,573
1,567
1,560
1,553
1,546
1,539
1,532
1,525
1,518
1,512
1,505
26,780
26,800
1,575
1,568
1,561
1,554
1,547
1,541
1,534
1,527
1,520
1,513
1,506
26,800
26,820
1,576
1,569
1,563
1,556
1,549
1,542
1,535
1,528
1,521
1,515
1,508
26,820
26,840
1,578
1,571
1,564
1,557
1,550
1,543
1,537
1,530
1,523
1,516
1,509
26,840
26,860
1,579
1,572
1,565
1,559
1,552
1,545
1,538
1,531
1,524
1,517
1,511
26,860
26,880
1,581
1,574
1,567
1,560
1,553
1,546
1,539
1,533
1,526
1,519
1,512
26,880
26,900
1,582
1,575
1,568
1,561
1,555
1,548
1,541
1,534
1,527
1,520
1,513
26,900
26,920
1,583
1,577
1,570
1,563
1,556
1,549
1,542
1,535
1,529
1,522
1,515
26,920
26,940
1,585
1,578
1,571
1,564
1,557
1,551
1,544
1,537
1,530
1,523
1,516
26,940
26,960
1,586
1,580
1,573
1,566
1,559
1,552
1,545
1,538
1,531
1,525
1,518
26,960
26,980
1,588
1,581
1,574
1,567
1,560
1,553
1,547
1,540
1,533
1,526
1,519
26,980
27,000
1,589
1,582
1,576
1,569
1,562
1,555
1,548
1,541
1,534
1,527
1,521
27,000
27,020
1,591
1,584
1,577
1,570
1,563
1,556
1,550
1,543
1,536
1,529
1,522
27,020
27,040
1,592
1,585
1,578
1,572
1,565
1,558
1,551
1,544
1,537
1,530
1,523
27,040
27,060
1,594
1,587
1,580
1,573
1,566
1,559
1,552
1,546
1,539
1,532
1,525
27,060
27,080
1,595
1,588
1,581
1,574
1,568
1,561
1,554
1,547
1,540
1,533
1,526
27,080
27,100
1,596
1,590
1,583
1,576
1,569
1,562
1,555
1,548
1,542
1,535
1,528
27,100
27,120
1,598
1,591
1,584
1,577
1,570
1,564
1,557
1,550
1,543
1,536
1,529
27,120
27,140
1,599
1,592
1,586
1,579
1,572
1,565
1,558
1,551
1,544
1,538
1,531
27,140
27,160
1,601
1,594
1,587
1,580
1,573
1,566
1,560
1,553
1,546
1,539
1,532
27,160
27,180
1,602
1,595
1,588
1,582
1,575
1,568
1,561
1,554
1,547
1,540
1,534
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-222
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
27,180
27,200
1,604
1,597
1,590
1,583
1,576
1,569
1,562
1,556
1,549
1,542
1,535
27,200
27,220
1,605
1,598
1,591
1,584
1,578
1,571
1,564
1,557
1,550
1,543
1,536
27,220
27,240
1,607
1,600
1,593
1,586
1,579
1,572
1,565
1,558
1,552
1,545
1,538
27,240
27,260
1,608
1,601
1,594
1,587
1,581
1,574
1,567
1,560
1,553
1,546
1,539
27,260
27,280
1,609
1,603
1,596
1,589
1,582
1,575
1,568
1,561
1,554
1,548
1,541
27,280
27,300
1,611
1,604
1,597
1,590
1,583
1,577
1,570
1,563
1,556
1,549
1,542
27,300
27,320
1,612
1,605
1,599
1,592
1,585
1,578
1,571
1,564
1,557
1,551
1,544
27,320
27,340
1,614
1,607
1,600
1,593
1,586
1,579
1,573
1,566
1,559
1,552
1,545
27,340
27,360
1,615
1,608
1,601
1,595
1,588
1,581
1,574
1,567
1,560
1,553
1,547
27,360
27,380
1,617
1,610
1,603
1,596
1,589
1,582
1,575
1,569
1,562
1,555
1,548
27,380
27,400
1,618
1,611
1,604
1,597
1,591
1,584
1,577
1,570
1,563
1,556
1,549
27,400
27,420
1,619
1,613
1,606
1,599
1,592
1,585
1,578
1,571
1,565
1,558
1,551
27,420
27,440
1,621
1,614
1,607
1,600
1,593
1,587
1,580
1,573
1,566
1,559
1,552
27,440
27,460
1,622
1,616
1,609
1,602
1,595
1,588
1,581
1,574
1,567
1,561
1,554
27,460
27,480
1,624
1,617
1,610
1,603
1,596
1,589
1,583
1,576
1,569
1,562
1,555
27,480
27,500
1,625
1,618
1,612
1,605
1,598
1,591
1,584
1,577
1,570
1,563
1,557
27,500
27,520
1,627
1,620
1,613
1,606
1,599
1,592
1,586
1,579
1,572
1,565
1,558
27,520
27,540
1,628
1,621
1,614
1,608
1,601
1,594
1,587
1,580
1,573
1,566
1,559
27,540
27,560
1,630
1,623
1,616
1,609
1,602
1,595
1,588
1,582
1,575
1,568
1,561
27,560
27,580
1,631
1,624
1,617
1,610
1,604
1,597
1,590
1,583
1,576
1,569
1,562
27,580
27,600
1,632
1,626
1,619
1,612
1,605
1,598
1,591
1,584
1,578
1,571
1,564
27,600
27,620
1,634
1,627
1,620
1,613
1,606
1,600
1,593
1,586
1,579
1,572
1,565
27,620
27,640
1,635
1,628
1,622
1,615
1,608
1,601
1,594
1,587
1,580
1,574
1,567
27,640
27,660
1,637
1,630
1,623
1,616
1,609
1,602
1,596
1,589
1,582
1,575
1,568
27,660
27,680
1,638
1,631
1,624
1,618
1,611
1,604
1,597
1,590
1,583
1,576
1,570
27,680
27,700
1,640
1,633
1,626
1,619
1,612
1,605
1,598
1,592
1,585
1,578
1,571
27,700
27,720
1,641
1,634
1,627
1,620
1,614
1,607
1,600
1,593
1,586
1,579
1,572
27,720
27,740
1,643
1,636
1,629
1,622
1,615
1,608
1,601
1,594
1,588
1,581
1,574
27,740
27,760
1,644
1,637
1,630
1,623
1,617
1,610
1,603
1,596
1,589
1,582
1,575
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-223
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
27,760
27,780
1,645
1,639
1,632
1,625
1,618
1,611
1,604
1,597
1,590
1,584
1,577
27,780
27,800
1,647
1,640
1,633
1,626
1,619
1,613
1,606
1,599
1,592
1,585
1,578
27,800
27,820
1,648
1,641
1,635
1,628
1,621
1,614
1,607
1,600
1,593
1,587
1,580
27,820
27,840
1,650
1,643
1,636
1,629
1,622
1,615
1,609
1,602
1,595
1,588
1,581
27,840
27,860
1,651
1,644
1,637
1,631
1,624
1,617
1,610
1,603
1,596
1,589
1,583
27,860
27,880
1,653
1,646
1,639
1,632
1,625
1,618
1,611
1,605
1,598
1,591
1,584
27,880
27,900
1,654
1,647
1,640
1,633
1,627
1,620
1,613
1,606
1,599
1,592
1,585
27,900
27,920
1,655
1,649
1,642
1,635
1,628
1,621
1,614
1,607
1,601
1,594
1,587
27,920
27,940
1,657
1,650
1,643
1,636
1,629
1,623
1,616
1,609
1,602
1,595
1,588
27,940
27,960
1,658
1,652
1,645
1,638
1,631
1,624
1,617
1,610
1,603
1,597
1,590
27,960
27,980
1,660
1,653
1,646
1,639
1,632
1,625
1,619
1,612
1,605
1,598
1,591
27,980
28,000
1,661
1,654
1,648
1,641
1,634
1,627
1,620
1,613
1,606
1,599
1,593
28,000
28,020
1,663
1,656
1,649
1,642
1,635
1,628
1,622
1,615
1,608
1,601
1,594
28,020
28,040
1,664
1,657
1,650
1,644
1,637
1,630
1,623
1,616
1,609
1,602
1,595
28,040
28,060
1,666
1,659
1,652
1,645
1,638
1,631
1,624
1,618
1,611
1,604
1,597
28,060
28,080
1,667
1,660
1,653
1,646
1,640
1,633
1,626
1,619
1,612
1,605
1,598
28,080
28,100
1,668
1,662
1,655
1,648
1,641
1,634
1,627
1,620
1,614
1,607
1,600
28,100
28,120
1,670
1,663
1,656
1,649
1,642
1,636
1,629
1,622
1,615
1,608
1,601
28,120
28,140
1,671
1,664
1,658
1,651
1,644
1,637
1,630
1,623
1,616
1,610
1,603
28,140
28,160
1,673
1,666
1,659
1,652
1,645
1,638
1,632
1,625
1,618
1,611
1,604
28,160
28,180
1,674
1,667
1,660
1,654
1,647
1,640
1,633
1,626
1,619
1,612
1,606
28,180
28,200
1,676
1,669
1,662
1,655
1,648
1,641
1,634
1,628
1,621
1,614
1,607
28,200
28,220
1,677
1,670
1,663
1,656
1,650
1,643
1,636
1,629
1,622
1,615
1,608
28,220
28,240
1,679
1,672
1,665
1,658
1,651
1,644
1,637
1,630
1,624
1,617
1,610
28,240
28,260
1,680
1,673
1,666
1,659
1,653
1,646
1,639
1,632
1,625
1,618
1,611
28,260
28,280
1,681
1,675
1,668
1,661
1,654
1,647
1,640
1,633
1,626
1,620
1,613
28,280
28,300
1,683
1,676
1,669
1,662
1,655
1,649
1,642
1,635
1,628
1,621
1,614
28,300
28,320
1,684
1,677
1,671
1,664
1,657
1,650
1,643
1,636
1,629
1,623
1,616
28,320
28,340
1,686
1,679
1,672
1,665
1,658
1,651
1,645
1,638
1,631
1,624
1,617
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-224
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1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
28,340
28,360
1,687
1,680
1,673
1,667
1,660
1,653
1,646
1,639
1,632
1,625
1,619
28,360
28,380
1,689
1,682
1,675
1,668
1,661
1,654
1,647
1,641
1,634
1,627
1,620
28,380
28,400
1,690
1,683
1,676
1,669
1,663
1,656
1,649
1,642
1,635
1,628
1,621
28,400
28,420
1,691
1,685
1,678
1,671
1,664
1,657
1,650
1,643
1,637
1,630
1,623
28,420
28,440
1,693
1,686
1,679
1,672
1,665
1,659
1,652
1,645
1,638
1,631
1,624
28,440
28,460
1,694
1,688
1,681
1,674
1,667
1,660
1,653
1,646
1,639
1,633
1,626
28,460
28,480
1,696
1,689
1,682
1,675
1,668
1,661
1,655
1,648
1,641
1,634
1,627
28,480
28,500
1,697
1,690
1,684
1,677
1,670
1,663
1,656
1,649
1,642
1,635
1,629
28,500
28,520
1,699
1,692
1,685
1,678
1,671
1,664
1,658
1,651
1,644
1,637
1,630
28,520
28,540
1,700
1,693
1,686
1,680
1,673
1,666
1,659
1,652
1,645
1,638
1,631
28,540
28,560
1,702
1,695
1,688
1,681
1,674
1,667
1,660
1,654
1,647
1,640
1,633
28,560
28,580
1,703
1,696
1,689
1,682
1,676
1,669
1,662
1,655
1,648
1,641
1,634
28,580
28,600
1,704
1,698
1,691
1,684
1,677
1,670
1,663
1,656
1,650
1,643
1,636
28,600
28,620
1,706
1,699
1,692
1,685
1,678
1,672
1,665
1,658
1,651
1,644
1,637
28,620
28,640
1,707
1,700
1,694
1,687
1,680
1,673
1,666
1,659
1,652
1,646
1,639
28,640
28,660
1,709
1,702
1,695
1,688
1,681
1,674
1,668
1,661
1,654
1,647
1,640
28,660
28,680
1,710
1,703
1,696
1,690
1,683
1,676
1,669
1,662
1,655
1,648
1,642
28,680
28,700
1,712
1,705
1,698
1,691
1,684
1,677
1,670
1,664
1,657
1,650
1,643
28,700
28,720
1,713
1,706
1,699
1,692
1,686
1,679
1,672
1,665
1,658
1,651
1,644
28,720
28,740
1,715
1,708
1,701
1,694
1,687
1,680
1,673
1,666
1,660
1,653
1,646
28,740
28,760
1,716
1,709
1,702
1,695
1,689
1,682
1,675
1,668
1,661
1,654
1,647
28,760
28,780
1,717
1,711
1,704
1,697
1,690
1,683
1,676
1,669
1,662
1,656
1,649
28,780
28,800
1,719
1,712
1,705
1,698
1,691
1,685
1,678
1,671
1,664
1,657
1,650
28,800
28,820
1,720
1,713
1,707
1,700
1,693
1,686
1,679
1,672
1,665
1,659
1,652
28,820
28,840
1,722
1,715
1,708
1,701
1,694
1,687
1,681
1,674
1,667
1,660
1,653
28,840
28,860
1,723
1,716
1,709
1,703
1,696
1,689
1,682
1,675
1,668
1,661
1,655
28,860
28,880
1,725
1,718
1,711
1,704
1,697
1,690
1,683
1,677
1,670
1,663
1,656
28,880
28,900
1,726
1,719
1,712
1,705
1,699
1,692
1,685
1,678
1,671
1,664
1,657
28,900
28,920
1,727
1,721
1,714
1,707
1,700
1,693
1,686
1,679
1,673
1,666
1,659
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-225
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1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
28,920
28,940
1,729
1,722
1,715
1,708
1,701
1,695
1,688
1,681
1,674
1,667
1,660
28,940
28,960
1,730
1,724
1,717
1,710
1,703
1,696
1,689
1,682
1,675
1,669
1,662
28,960
28,980
1,732
1,725
1,718
1,711
1,704
1,697
1,691
1,684
1,677
1,670
1,663
28,980
29,000
1,733
1,726
1,720
1,713
1,706
1,699
1,692
1,685
1,678
1,671
1,665
29,000
29,020
1,735
1,728
1,721
1,714
1,707
1,700
1,694
1,687
1,680
1,673
1,666
29,020
29,040
1,736
1,729
1,722
1,716
1,709
1,702
1,695
1,688
1,681
1,674
1,667
29,040
29,060
1,738
1,731
1,724
1,717
1,710
1,703
1,696
1,690
1,683
1,676
1,669
29,060
29,080
1,739
1,732
1,725
1,718
1,712
1,705
1,698
1,691
1,684
1,677
1,670
29,080
29,100
1,740
1,734
1,727
1,720
1,713
1,706
1,699
1,692
1,686
1,679
1,672
29,100
29,120
1,742
1,735
1,728
1,721
1,714
1,708
1,701
1,694
1,687
1,680
1,673
29,120
29,140
1,743
1,736
1,730
1,723
1,716
1,709
1,702
1,695
1,688
1,682
1,675
29,140
29,160
1,745
1,738
1,731
1,724
1,717
1,710
1,704
1,697
1,690
1,683
1,676
29,160
29,180
1,746
1,739
1,732
1,726
1,719
1,712
1,705
1,698
1,691
1,684
1,678
29,180
29,200
1,748
1,741
1,734
1,727
1,720
1,713
1,706
1,700
1,693
1,686
1,679
29,200
29,220
1,749
1,742
1,735
1,728
1,722
1,715
1,708
1,701
1,694
1,687
1,680
29,220
29,240
1,751
1,744
1,737
1,730
1,723
1,716
1,709
1,702
1,696
1,689
1,682
29,240
29,260
1,752
1,745
1,738
1,731
1,725
1,718
1,711
1,704
1,697
1,690
1,683
29,260
29,280
1,753
1,747
1,740
1,733
1,726
1,719
1,712
1,705
1,698
1,692
1,685
29,280
29,300
1,755
1,748
1,741
1,734
1,727
1,721
1,714
1,707
1,700
1,693
1,686
29,300
29,320
1,756
1,749
1,743
1,736
1,729
1,722
1,715
1,708
1,701
1,695
1,688
29,320
29,340
1,758
1,751
1,744
1,737
1,730
1,723
1,717
1,710
1,703
1,696
1,689
29,340
29,360
1,759
1,752
1,745
1,739
1,732
1,725
1,718
1,711
1,704
1,697
1,691
29,360
29,380
1,761
1,754
1,747
1,740
1,733
1,726
1,719
1,713
1,706
1,699
1,692
29,380
29,400
1,762
1,755
1,748
1,741
1,735
1,728
1,721
1,714
1,707
1,700
1,693
29,400
29,420
1,763
1,757
1,750
1,743
1,736
1,729
1,722
1,715
1,709
1,702
1,695
29,420
29,440
1,765
1,758
1,751
1,744
1,737
1,731
1,724
1,717
1,710
1,703
1,696
29,440
29,460
1,766
1,760
1,753
1,746
1,739
1,732
1,725
1,718
1,711
1,705
1,698
29,460
29,480
1,768
1,761
1,754
1,747
1,740
1,733
1,727
1,720
1,713
1,706
1,699
29,480
29,500
1,769
1,762
1,756
1,749
1,742
1,735
1,728
1,721
1,714
1,707
1,701
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-226
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1
2
3
4
5
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7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
29,500
29,520
1,771
1,764
1,757
1,750
1,743
1,736
1,730
1,723
1,716
1,709
1,702
29,520
29,540
1,772
1,765
1,758
1,752
1,745
1,738
1,731
1,724
1,717
1,710
1,703
29,540
29,560
1,774
1,767
1,760
1,753
1,746
1,739
1,732
1,726
1,719
1,712
1,705
29,560
29,580
1,775
1,768
1,761
1,754
1,748
1,741
1,734
1,727
1,720
1,713
1,706
29,580
29,600
1,776
1,770
1,763
1,756
1,749
1,742
1,735
1,728
1,722
1,715
1,708
29,600
29,620
1,778
1,771
1,764
1,757
1,750
1,744
1,737
1,730
1,723
1,716
1,709
29,620
29,640
1,779
1,772
1,766
1,759
1,752
1,745
1,738
1,731
1,724
1,718
1,711
29,640
29,660
1,781
1,774
1,767
1,760
1,753
1,746
1,740
1,733
1,726
1,719
1,712
29,660
29,680
1,782
1,775
1,768
1,762
1,755
1,748
1,741
1,734
1,727
1,720
1,714
29,680
29,700
1,784
1,777
1,770
1,763
1,756
1,749
1,742
1,736
1,729
1,722
1,715
29,700
29,720
1,785
1,778
1,771
1,764
1,758
1,751
1,744
1,737
1,730
1,723
1,716
29,720
29,740
1,787
1,780
1,773
1,766
1,759
1,752
1,745
1,738
1,732
1,725
1,718
29,740
29,760
1,788
1,781
1,774
1,767
1,761
1,754
1,747
1,740
1,733
1,726
1,719
29,760
29,780
1,790
1,783
1,776
1,769
1,762
1,755
1,748
1,741
1,734
1,728
1,721
29,780
29,800
1,791
1,784
1,777
1,770
1,763
1,757
1,750
1,743
1,736
1,729
1,722
29,800
29,820
1,793
1,786
1,779
1,772
1,765
1,758
1,751
1,744
1,737
1,731
1,724
29,820
29,840
1,794
1,787
1,780
1,773
1,766
1,759
1,753
1,746
1,739
1,732
1,725
29,840
29,860
1,796
1,789
1,781
1,775
1,768
1,761
1,754
1,747
1,740
1,733
1,727
29,860
29,880
1,797
1,790
1,783
1,776
1,769
1,762
1,755
1,749
1,742
1,735
1,728
29,880
29,900
1,799
1,792
1,784
1,777
1,771
1,764
1,757
1,750
1,743
1,736
1,729
29,900
29,920
1,801
1,793
1,786
1,779
1,772
1,765
1,758
1,751
1,745
1,738
1,731
29,920
29,940
1,802
1,795
1,788
1,780
1,773
1,767
1,760
1,753
1,746
1,739
1,732
29,940
29,960
1,804
1,796
1,789
1,782
1,775
1,768
1,761
1,754
1,747
1,741
1,734
29,960
29,980
1,805
1,798
1,791
1,783
1,776
1,769
1,763
1,756
1,749
1,742
1,735
29,980
30,000
1,807
1,799
1,792
1,785
1,778
1,771
1,764
1,757
1,750
1,743
1,737
30,000
30,020
1,808
1,801
1,794
1,786
1,779
1,772
1,766
1,759
1,752
1,745
1,738
30,020
30,040
1,810
1,802
1,795
1,788
1,781
1,774
1,767
1,760
1,753
1,746
1,739
30,040
30,060
1,811
1,804
1,797
1,789
1,782
1,775
1,768
1,762
1,755
1,748
1,741
30,060
30,080
1,813
1,805
1,798
1,791
1,784
1,777
1,770
1,763
1,756
1,749
1,742
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-227
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1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
30,080
30,100
1,814
1,807
1,800
1,792
1,785
1,778
1,771
1,764
1,758
1,751
1,744
30,100
30,120
1,816
1,808
1,801
1,794
1,787
1,780
1,773
1,766
1,759
1,752
1,745
30,120
30,140
1,817
1,810
1,803
1,795
1,788
1,781
1,774
1,767
1,760
1,754
1,747
30,140
30,160
1,819
1,812
1,804
1,797
1,790
1,783
1,776
1,769
1,762
1,755
1,748
30,160
30,180
1,820
1,813
1,806
1,799
1,791
1,784
1,777
1,770
1,763
1,756
1,750
30,180
30,200
1,822
1,815
1,807
1,800
1,793
1,786
1,778
1,772
1,765
1,758
1,751
30,200
30,220
1,823
1,816
1,809
1,802
1,794
1,787
1,780
1,773
1,766
1,759
1,752
30,220
30,240
1,825
1,818
1,810
1,803
1,796
1,789
1,781
1,774
1,768
1,761
1,754
30,240
30,260
1,826
1,819
1,812
1,805
1,797
1,790
1,783
1,776
1,769
1,762
1,755
30,260
30,280
1,828
1,821
1,813
1,806
1,799
1,792
1,784
1,777
1,770
1,764
1,757
30,280
30,300
1,829
1,822
1,815
1,808
1,800
1,793
1,786
1,779
1,772
1,765
1,758
30,300
30,320
1,831
1,824
1,816
1,809
1,802
1,795
1,787
1,780
1,773
1,767
1,760
30,320
30,340
1,832
1,825
1,818
1,811
1,803
1,796
1,789
1,782
1,775
1,768
1,761
30,340
30,360
1,834
1,827
1,819
1,812
1,805
1,798
1,790
1,783
1,776
1,769
1,763
30,360
30,380
1,835
1,828
1,821
1,814
1,806
1,799
1,792
1,785
1,778
1,771
1,764
30,380
30,400
1,837
1,830
1,822
1,815
1,808
1,801
1,794
1,786
1,779
1,772
1,765
30,400
30,420
1,839
1,831
1,824
1,817
1,810
1,802
1,795
1,788
1,781
1,774
1,767
30,420
30,440
1,840
1,833
1,826
1,818
1,811
1,804
1,797
1,789
1,782
1,775
1,768
30,440
30,460
1,842
1,834
1,827
1,820
1,813
1,805
1,798
1,791
1,784
1,777
1,770
30,460
30,480
1,843
1,836
1,829
1,821
1,814
1,807
1,800
1,792
1,785
1,778
1,771
30,480
30,500
1,845
1,837
1,830
1,823
1,816
1,808
1,801
1,794
1,787
1,779
1,773
30,500
30,520
1,846
1,839
1,832
1,824
1,817
1,810
1,803
1,795
1,788
1,781
1,774
30,520
30,540
1,848
1,840
1,833
1,826
1,819
1,811
1,804
1,797
1,790
1,782
1,775
30,540
30,560
1,849
1,842
1,835
1,827
1,820
1,813
1,806
1,798
1,791
1,784
1,777
30,560
30,580
1,851
1,843
1,836
1,829
1,822
1,814
1,807
1,800
1,793
1,785
1,778
30,580
30,600
1,852
1,845
1,838
1,830
1,823
1,816
1,809
1,801
1,794
1,787
1,780
30,600
30,620
1,854
1,846
1,839
1,832
1,825
1,817
1,810
1,803
1,796
1,789
1,781
30,620
30,640
1,855
1,848
1,841
1,833
1,826
1,819
1,812
1,805
1,797
1,790
1,783
30,640
30,660
1,857
1,850
1,842
1,835
1,828
1,821
1,813
1,806
1,799
1,792
1,784
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-228
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
30,660
30,680
1,858
1,851
1,844
1,837
1,829
1,822
1,815
1,808
1,800
1,793
1,786
30,680
30,700
1,860
1,853
1,845
1,838
1,831
1,824
1,816
1,809
1,802
1,795
1,787
30,700
30,720
1,861
1,854
1,847
1,840
1,832
1,825
1,818
1,811
1,803
1,796
1,789
30,720
30,740
1,863
1,856
1,848
1,841
1,834
1,827
1,819
1,812
1,805
1,798
1,790
30,740
30,760
1,864
1,857
1,850
1,843
1,835
1,828
1,821
1,814
1,806
1,799
1,792
30,760
30,780
1,866
1,859
1,851
1,844
1,837
1,830
1,822
1,815
1,808
1,801
1,793
30,780
30,800
1,867
1,860
1,853
1,846
1,838
1,831
1,824
1,817
1,809
1,802
1,795
30,800
30,820
1,869
1,862
1,854
1,847
1,840
1,833
1,825
1,818
1,811
1,804
1,796
30,820
30,840
1,870
1,863
1,856
1,849
1,841
1,834
1,827
1,820
1,812
1,805
1,798
30,840
30,860
1,872
1,865
1,857
1,850
1,843
1,836
1,828
1,821
1,814
1,807
1,799
30,860
30,880
1,873
1,866
1,859
1,852
1,844
1,837
1,830
1,823
1,816
1,808
1,801
30,880
30,900
1,875
1,868
1,860
1,853
1,846
1,839
1,832
1,824
1,817
1,810
1,803
30,900
30,920
1,877
1,869
1,862
1,855
1,848
1,840
1,833
1,826
1,819
1,811
1,804
30,920
30,940
1,878
1,871
1,864
1,856
1,849
1,842
1,835
1,827
1,820
1,813
1,806
30,940
30,960
1,880
1,872
1,865
1,858
1,851
1,843
1,836
1,829
1,822
1,814
1,807
30,960
30,980
1,881
1,874
1,867
1,859
1,852
1,845
1,838
1,830
1,823
1,816
1,809
30,980
31,000
1,883
1,875
1,868
1,861
1,854
1,846
1,839
1,832
1,825
1,817
1,810
31,000
31,020
1,884
1,877
1,870
1,862
1,855
1,848
1,841
1,833
1,826
1,819
1,812
31,020
31,040
1,886
1,878
1,871
1,864
1,857
1,849
1,842
1,835
1,828
1,820
1,813
31,040
31,060
1,887
1,880
1,873
1,865
1,858
1,851
1,844
1,836
1,829
1,822
1,815
31,060
31,080
1,889
1,881
1,874
1,867
1,860
1,852
1,845
1,838
1,831
1,823
1,816
31,080
31,100
1,890
1,883
1,876
1,868
1,861
1,854
1,847
1,839
1,832
1,825
1,818
31,100
31,120
1,892
1,884
1,877
1,870
1,863
1,855
1,848
1,841
1,834
1,827
1,819
31,120
31,140
1,893
1,886
1,879
1,871
1,864
1,857
1,850
1,843
1,835
1,828
1,821
31,140
31,160
1,895
1,888
1,880
1,873
1,866
1,859
1,851
1,844
1,837
1,830
1,822
31,160
31,180
1,896
1,889
1,882
1,875
1,867
1,860
1,853
1,846
1,838
1,831
1,824
31,180
31,200
1,898
1,891
1,883
1,876
1,869
1,862
1,854
1,847
1,840
1,833
1,825
31,200
31,220
1,899
1,892
1,885
1,878
1,870
1,863
1,856
1,849
1,841
1,834
1,827
31,220
31,240
1,901
1,894
1,886
1,879
1,872
1,865
1,857
1,850
1,843
1,836
1,828
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-229
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
31,240
31,260
1,902
1,895
1,888
1,881
1,873
1,866
1,859
1,852
1,844
1,837
1,830
31,260
31,280
1,904
1,897
1,889
1,882
1,875
1,868
1,860
1,853
1,846
1,839
1,831
31,280
31,300
1,905
1,898
1,891
1,884
1,876
1,869
1,862
1,855
1,847
1,840
1,833
31,300
31,320
1,907
1,900
1,892
1,885
1,878
1,871
1,863
1,856
1,849
1,842
1,834
31,320
31,340
1,908
1,901
1,894
1,887
1,879
1,872
1,865
1,858
1,850
1,843
1,836
31,340
31,360
1,910
1,903
1,895
1,888
1,881
1,874
1,866
1,859
1,852
1,845
1,837
31,360
31,380
1,911
1,904
1,897
1,890
1,882
1,875
1,868
1,861
1,854
1,846
1,839
31,380
31,400
1,913
1,906
1,898
1,891
1,884
1,877
1,870
1,862
1,855
1,848
1,841
31,400
31,420
1,915
1,907
1,900
1,893
1,886
1,878
1,871
1,864
1,857
1,849
1,842
31,420
31,440
1,916
1,909
1,902
1,894
1,887
1,880
1,873
1,865
1,858
1,851
1,844
31,440
31,460
1,918
1,910
1,903
1,896
1,889
1,881
1,874
1,867
1,860
1,852
1,845
31,460
31,480
1,919
1,912
1,905
1,897
1,890
1,883
1,876
1,868
1,861
1,854
1,847
31,480
31,500
1,921
1,913
1,906
1,899
1,892
1,884
1,877
1,870
1,863
1,855
1,848
31,500
31,520
1,922
1,915
1,908
1,900
1,893
1,886
1,879
1,871
1,864
1,857
1,850
31,520
31,540
1,924
1,916
1,909
1,902
1,895
1,887
1,880
1,873
1,866
1,858
1,851
31,540
31,560
1,925
1,918
1,911
1,903
1,896
1,889
1,882
1,874
1,867
1,860
1,853
31,560
31,580
1,927
1,919
1,912
1,905
1,898
1,890
1,883
1,876
1,869
1,861
1,854
31,580
31,600
1,928
1,921
1,914
1,906
1,899
1,892
1,885
1,877
1,870
1,863
1,856
31,600
31,620
1,930
1,922
1,915
1,908
1,901
1,893
1,886
1,879
1,872
1,865
1,857
31,620
31,640
1,931
1,924
1,917
1,909
1,902
1,895
1,888
1,881
1,873
1,866
1,859
31,640
31,660
1,933
1,926
1,918
1,911
1,904
1,897
1,889
1,882
1,875
1,868
1,860
31,660
31,680
1,934
1,927
1,920
1,913
1,905
1,898
1,891
1,884
1,876
1,869
1,862
31,680
31,700
1,936
1,929
1,921
1,914
1,907
1,900
1,892
1,885
1,878
1,871
1,863
31,700
31,720
1,937
1,930
1,923
1,916
1,908
1,901
1,894
1,887
1,879
1,872
1,865
31,720
31,740
1,939
1,932
1,924
1,917
1,910
1,903
1,895
1,888
1,881
1,874
1,866
31,740
31,760
1,940
1,933
1,926
1,919
1,911
1,904
1,897
1,890
1,882
1,875
1,868
31,760
31,780
1,942
1,935
1,927
1,920
1,913
1,906
1,898
1,891
1,884
1,877
1,869
31,780
31,800
1,943
1,936
1,929
1,922
1,914
1,907
1,900
1,893
1,885
1,878
1,871
31,800
31,820
1,945
1,938
1,930
1,923
1,916
1,909
1,901
1,894
1,887
1,880
1,872
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-230
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
31,820
31,840
1,946
1,939
1,932
1,925
1,917
1,910
1,903
1,896
1,888
1,881
1,874
31,840
31,860
1,948
1,941
1,933
1,926
1,919
1,912
1,904
1,897
1,890
1,883
1,875
31,860
31,880
1,949
1,942
1,935
1,928
1,920
1,913
1,906
1,899
1,892
1,884
1,877
31,880
31,900
1,951
1,944
1,936
1,929
1,922
1,915
1,908
1,900
1,893
1,886
1,879
31,900
31,920
1,953
1,945
1,938
1,931
1,924
1,916
1,909
1,902
1,895
1,887
1,880
31,920
31,940
1,954
1,947
1,940
1,932
1,925
1,918
1,911
1,903
1,896
1,889
1,882
31,940
31,960
1,956
1,948
1,941
1,934
1,927
1,919
1,912
1,905
1,898
1,890
1,883
31,960
31,980
1,957
1,950
1,943
1,935
1,928
1,921
1,914
1,906
1,899
1,892
1,885
31,980
32,000
1,959
1,951
1,944
1,937
1,930
1,922
1,915
1,908
1,901
1,893
1,886
32,000
32,020
1,960
1,953
1,946
1,938
1,931
1,924
1,917
1,909
1,902
1,895
1,888
32,020
32,040
1,962
1,954
1,947
1,940
1,933
1,925
1,918
1,911
1,904
1,896
1,889
32,040
32,060
1,963
1,956
1,949
1,941
1,934
1,927
1,920
1,912
1,905
1,898
1,891
32,060
32,080
1,965
1,957
1,950
1,943
1,936
1,928
1,921
1,914
1,907
1,899
1,892
32,080
32,100
1,966
1,959
1,952
1,944
1,937
1,930
1,923
1,915
1,908
1,901
1,894
32,100
32,120
1,968
1,960
1,953
1,946
1,939
1,931
1,924
1,917
1,910
1,903
1,895
32,120
32,140
1,969
1,962
1,955
1,947
1,940
1,933
1,926
1,919
1,911
1,904
1,897
32,140
32,160
1,971
1,964
1,956
1,949
1,942
1,935
1,927
1,920
1,913
1,906
1,898
32,160
32,180
1,972
1,965
1,958
1,951
1,943
1,936
1,929
1,922
1,914
1,907
1,900
32,180
32,200
1,974
1,967
1,959
1,952
1,945
1,938
1,930
1,923
1,916
1,909
1,901
32,200
32,220
1,975
1,968
1,961
1,954
1,946
1,939
1,932
1,925
1,917
1,910
1,903
32,220
32,240
1,977
1,970
1,962
1,955
1,948
1,941
1,933
1,926
1,919
1,912
1,904
32,240
32,260
1,978
1,971
1,964
1,957
1,949
1,942
1,935
1,928
1,920
1,913
1,906
32,260
32,280
1,980
1,973
1,965
1,958
1,951
1,944
1,936
1,929
1,922
1,915
1,907
32,280
32,300
1,981
1,974
1,967
1,960
1,952
1,945
1,938
1,931
1,923
1,916
1,909
32,300
32,320
1,983
1,976
1,968
1,961
1,954
1,947
1,939
1,932
1,925
1,918
1,910
32,320
32,340
1,984
1,977
1,970
1,963
1,955
1,948
1,941
1,934
1,926
1,919
1,912
32,340
32,360
1,986
1,979
1,971
1,964
1,957
1,950
1,942
1,935
1,928
1,921
1,913
32,360
32,380
1,987
1,980
1,973
1,966
1,958
1,951
1,944
1,937
1,930
1,922
1,915
32,380
32,400
1,989
1,982
1,974
1,967
1,960
1,953
1,946
1,938
1,931
1,924
1,917
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-231
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
32,400
32,420
1,991
1,983
1,976
1,969
1,962
1,954
1,947
1,940
1,933
1,925
1,918
32,420
32,440
1,992
1,985
1,978
1,970
1,963
1,956
1,949
1,941
1,934
1,927
1,920
32,440
32,460
1,994
1,986
1,979
1,972
1,965
1,957
1,950
1,943
1,936
1,928
1,921
32,460
32,480
1,995
1,988
1,981
1,973
1,966
1,959
1,952
1,944
1,937
1,930
1,923
32,480
32,500
1,997
1,989
1,982
1,975
1,968
1,960
1,953
1,946
1,939
1,931
1,924
32,500
32,520
1,998
1,991
1,984
1,976
1,969
1,962
1,955
1,947
1,940
1,933
1,926
32,520
32,540
2,000
1,992
1,985
1,978
1,971
1,963
1,956
1,949
1,942
1,934
1,927
32,540
32,560
2,001
1,994
1,987
1,979
1,972
1,965
1,958
1,950
1,943
1,936
1,929
32,560
32,580
2,003
1,995
1,988
1,981
1,974
1,966
1,959
1,952
1,945
1,937
1,930
32,580
32,600
2,004
1,997
1,990
1,982
1,975
1,968
1,961
1,953
1,946
1,939
1,932
32,600
32,620
2,006
1,998
1,991
1,984
1,977
1,969
1,962
1,955
1,948
1,941
1,933
32,620
32,640
2,007
2,000
1,993
1,985
1,978
1,971
1,964
1,957
1,949
1,942
1,935
32,640
32,660
2,009
2,002
1,994
1,987
1,980
1,973
1,965
1,958
1,951
1,944
1,936
32,660
32,680
2,010
2,003
1,996
1,989
1,981
1,974
1,967
1,960
1,952
1,945
1,938
32,680
32,700
2,012
2,005
1,997
1,990
1,983
1,976
1,968
1,961
1,954
1,947
1,939
32,700
32,720
2,013
2,006
1,999
1,992
1,984
1,977
1,970
1,963
1,955
1,948
1,941
32,720
32,740
2,015
2,008
2,000
1,993
1,986
1,979
1,971
1,964
1,957
1,950
1,942
32,740
32,760
2,016
2,009
2,002
1,995
1,987
1,980
1,973
1,966
1,958
1,951
1,944
32,760
32,780
2,018
2,011
2,003
1,996
1,989
1,982
1,974
1,967
1,960
1,953
1,945
32,780
32,800
2,019
2,012
2,005
1,998
1,990
1,983
1,976
1,969
1,961
1,954
1,947
32,800
32,820
2,021
2,014
2,006
1,999
1,992
1,985
1,977
1,970
1,963
1,956
1,948
32,820
32,840
2,022
2,015
2,008
2,001
1,993
1,986
1,979
1,972
1,964
1,957
1,950
32,840
32,860
2,024
2,017
2,009
2,002
1,995
1,988
1,980
1,973
1,966
1,959
1,951
32,860
32,880
2,025
2,018
2,011
2,004
1,996
1,989
1,982
1,975
1,968
1,960
1,953
32,880
32,900
2,027
2,020
2,012
2,005
1,998
1,991
1,984
1,976
1,969
1,962
1,955
32,900
32,920
2,029
2,021
2,014
2,007
2,000
1,992
1,985
1,978
1,971
1,963
1,956
32,920
32,940
2,030
2,023
2,016
2,008
2,001
1,994
1,987
1,979
1,972
1,965
1,958
32,940
32,960
2,032
2,024
2,017
2,010
2,003
1,995
1,988
1,981
1,974
1,966
1,959
32,960
32,980
2,033
2,026
2,019
2,011
2,004
1,997
1,990
1,982
1,975
1,968
1,961
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-232
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
32,980
33,000
2,035
2,027
2,020
2,013
2,006
1,998
1,991
1,984
1,977
1,969
1,962
33,000
33,020
2,036
2,029
2,022
2,014
2,007
2,000
1,993
1,985
1,978
1,971
1,964
33,020
33,040
2,038
2,030
2,023
2,016
2,009
2,001
1,994
1,987
1,980
1,972
1,965
33,040
33,060
2,039
2,032
2,025
2,017
2,010
2,003
1,996
1,988
1,981
1,974
1,967
33,060
33,080
2,041
2,033
2,026
2,019
2,012
2,004
1,997
1,990
1,983
1,975
1,968
33,080
33,100
2,042
2,035
2,028
2,020
2,013
2,006
1,999
1,991
1,984
1,977
1,970
33,100
33,120
2,044
2,036
2,029
2,022
2,015
2,007
2,000
1,993
1,986
1,979
1,971
33,120
33,140
2,045
2,038
2,031
2,023
2,016
2,009
2,002
1,995
1,987
1,980
1,973
33,140
33,160
2,047
2,040
2,032
2,025
2,018
2,011
2,003
1,996
1,989
1,982
1,974
33,160
33,180
2,048
2,041
2,034
2,027
2,019
2,012
2,005
1,998
1,990
1,983
1,976
33,180
33,200
2,050
2,043
2,035
2,028
2,021
2,014
2,006
1,999
1,992
1,985
1,977
33,200
33,220
2,051
2,044
2,037
2,030
2,022
2,015
2,008
2,001
1,993
1,986
1,979
33,220
33,240
2,053
2,046
2,038
2,031
2,024
2,017
2,009
2,002
1,995
1,988
1,980
33,240
33,260
2,054
2,047
2,040
2,033
2,025
2,018
2,011
2,004
1,996
1,989
1,982
33,260
33,280
2,056
2,049
2,041
2,034
2,027
2,020
2,012
2,005
1,998
1,991
1,983
33,280
33,300
2,057
2,050
2,043
2,036
2,028
2,021
2,014
2,007
1,999
1,992
1,985
33,300
33,320
2,059
2,052
2,044
2,037
2,030
2,023
2,015
2,008
2,001
1,994
1,986
33,320
33,340
2,060
2,053
2,046
2,039
2,031
2,024
2,017
2,010
2,002
1,995
1,988
33,340
33,360
2,062
2,055
2,047
2,040
2,033
2,026
2,018
2,011
2,004
1,997
1,989
33,360
33,380
2,063
2,056
2,049
2,042
2,034
2,027
2,020
2,013
2,006
1,998
1,991
33,380
33,400
2,065
2,058
2,050
2,043
2,036
2,029
2,022
2,014
2,007
2,000
1,993
33,400
33,420
2,067
2,059
2,052
2,045
2,038
2,030
2,023
2,016
2,009
2,001
1,994
33,420
33,440
2,068
2,061
2,054
2,046
2,039
2,032
2,025
2,017
2,010
2,003
1,996
33,440
33,460
2,070
2,062
2,055
2,048
2,041
2,033
2,026
2,019
2,012
2,004
1,997
33,460
33,480
2,071
2,064
2,057
2,049
2,042
2,035
2,028
2,020
2,013
2,006
1,999
33,480
33,500
2,073
2,065
2,058
2,051
2,044
2,036
2,029
2,022
2,015
2,007
2,000
33,500
33,520
2,074
2,067
2,060
2,052
2,045
2,038
2,031
2,023
2,016
2,009
2,002
33,520
33,540
2,076
2,068
2,061
2,054
2,047
2,039
2,032
2,025
2,018
2,010
2,003
33,540
33,560
2,077
2,070
2,063
2,055
2,048
2,041
2,034
2,026
2,019
2,012
2,005
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-233
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1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
33,560
33,580
2,079
2,071
2,064
2,057
2,050
2,042
2,035
2,028
2,021
2,013
2,006
33,580
33,600
2,080
2,073
2,066
2,058
2,051
2,044
2,037
2,029
2,022
2,015
2,008
33,600
33,620
2,082
2,074
2,067
2,060
2,053
2,045
2,038
2,031
2,024
2,017
2,009
33,620
33,640
2,083
2,076
2,069
2,061
2,054
2,047
2,040
2,033
2,025
2,018
2,011
33,640
33,660
2,085
2,078
2,070
2,063
2,056
2,049
2,041
2,034
2,027
2,020
2,012
33,660
33,680
2,086
2,079
2,072
2,065
2,057
2,050
2,043
2,036
2,028
2,021
2,014
33,680
33,700
2,088
2,081
2,073
2,066
2,059
2,052
2,044
2,037
2,030
2,023
2,015
33,700
33,720
2,089
2,082
2,075
2,068
2,060
2,053
2,046
2,039
2,031
2,024
2,017
33,720
33,740
2,091
2,084
2,076
2,069
2,062
2,055
2,047
2,040
2,033
2,026
2,018
33,740
33,760
2,092
2,085
2,078
2,071
2,063
2,056
2,049
2,042
2,034
2,027
2,020
33,760
33,780
2,094
2,087
2,079
2,072
2,065
2,058
2,050
2,043
2,036
2,029
2,021
33,780
33,800
2,095
2,088
2,081
2,074
2,066
2,059
2,052
2,045
2,037
2,030
2,023
33,800
33,820
2,097
2,090
2,082
2,075
2,068
2,061
2,053
2,046
2,039
2,032
2,024
33,820
33,840
2,098
2,091
2,084
2,077
2,069
2,062
2,055
2,048
2,040
2,033
2,026
33,840
33,860
2,100
2,093
2,085
2,078
2,071
2,064
2,056
2,049
2,042
2,035
2,027
33,860
33,880
2,101
2,094
2,087
2,080
2,072
2,065
2,058
2,051
2,044
2,036
2,029
33,880
33,900
2,103
2,096
2,088
2,081
2,074
2,067
2,060
2,052
2,045
2,038
2,031
33,900
33,920
2,105
2,097
2,090
2,083
2,076
2,068
2,061
2,054
2,047
2,039
2,032
33,920
33,940
2,106
2,099
2,092
2,084
2,077
2,070
2,063
2,055
2,048
2,041
2,034
33,940
33,960
2,108
2,100
2,093
2,086
2,079
2,071
2,064
2,057
2,050
2,042
2,035
33,960
33,980
2,109
2,102
2,095
2,087
2,080
2,073
2,066
2,058
2,051
2,044
2,037
33,980
34,000
2,111
2,103
2,096
2,089
2,082
2,074
2,067
2,060
2,053
2,045
2,038
34,000
34,020
2,112
2,105
2,098
2,090
2,083
2,076
2,069
2,061
2,054
2,047
2,040
34,020
34,040
2,114
2,106
2,099
2,092
2,085
2,077
2,070
2,063
2,056
2,048
2,041
34,040
34,060
2,115
2,108
2,101
2,093
2,086
2,079
2,072
2,064
2,057
2,050
2,043
34,060
34,080
2,117
2,109
2,102
2,095
2,088
2,080
2,073
2,066
2,059
2,051
2,044
34,080
34,100
2,118
2,111
2,104
2,096
2,089
2,082
2,075
2,067
2,060
2,053
2,046
34,100
34,120
2,120
2,112
2,105
2,098
2,091
2,083
2,076
2,069
2,062
2,055
2,047
34,120
34,140
2,121
2,114
2,107
2,099
2,092
2,085
2,078
2,071
2,063
2,056
2,049
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-234
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1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
34,140
34,160
2,123
2,116
2,108
2,101
2,094
2,087
2,079
2,072
2,065
2,058
2,050
34,160
34,180
2,124
2,117
2,110
2,103
2,095
2,088
2,081
2,074
2,066
2,059
2,052
34,180
34,200
2,126
2,119
2,111
2,104
2,097
2,090
2,082
2,075
2,068
2,061
2,053
34,200
34,220
2,127
2,120
2,113
2,106
2,098
2,091
2,084
2,077
2,069
2,062
2,055
34,220
34,240
2,129
2,122
2,114
2,107
2,100
2,093
2,085
2,078
2,071
2,064
2,056
34,240
34,260
2,130
2,123
2,116
2,109
2,101
2,094
2,087
2,080
2,072
2,065
2,058
34,260
34,280
2,132
2,125
2,117
2,110
2,103
2,096
2,088
2,081
2,074
2,067
2,059
34,280
34,300
2,133
2,126
2,119
2,112
2,104
2,097
2,090
2,083
2,075
2,068
2,061
34,300
34,320
2,135
2,128
2,120
2,113
2,106
2,099
2,091
2,084
2,077
2,070
2,062
34,320
34,340
2,136
2,129
2,122
2,115
2,107
2,100
2,093
2,086
2,078
2,071
2,064
34,340
34,360
2,138
2,131
2,123
2,116
2,109
2,102
2,094
2,087
2,080
2,073
2,065
34,360
34,380
2,139
2,132
2,125
2,118
2,110
2,103
2,096
2,089
2,082
2,074
2,067
34,380
34,400
2,141
2,134
2,126
2,119
2,112
2,105
2,098
2,090
2,083
2,076
2,069
34,400
34,420
2,143
2,135
2,128
2,121
2,114
2,106
2,099
2,092
2,085
2,077
2,070
34,420
34,440
2,144
2,137
2,130
2,122
2,115
2,108
2,101
2,093
2,086
2,079
2,072
34,440
34,460
2,146
2,138
2,131
2,124
2,117
2,109
2,102
2,095
2,088
2,080
2,073
34,460
34,480
2,147
2,140
2,133
2,125
2,118
2,111
2,104
2,096
2,089
2,082
2,075
34,480
34,500
2,149
2,141
2,134
2,127
2,120
2,112
2,105
2,098
2,091
2,083
2,076
34,500
34,520
2,150
2,143
2,136
2,128
2,121
2,114
2,107
2,099
2,092
2,085
2,078
34,520
34,540
2,152
2,144
2,137
2,130
2,123
2,115
2,108
2,101
2,094
2,086
2,079
34,540
34,560
2,153
2,146
2,139
2,131
2,124
2,117
2,110
2,102
2,095
2,088
2,081
34,560
34,580
2,155
2,147
2,140
2,133
2,126
2,118
2,111
2,104
2,097
2,089
2,082
34,580
34,600
2,156
2,149
2,142
2,134
2,127
2,120
2,113
2,105
2,098
2,091
2,084
34,600
34,620
2,158
2,150
2,143
2,136
2,129
2,121
2,114
2,107
2,100
2,093
2,085
34,620
34,640
2,159
2,152
2,145
2,137
2,130
2,123
2,116
2,109
2,101
2,094
2,087
34,640
34,660
2,161
2,154
2,146
2,139
2,132
2,125
2,117
2,110
2,103
2,096
2,088
34,660
34,680
2,162
2,155
2,148
2,141
2,133
2,126
2,119
2,112
2,104
2,097
2,090
34,680
34,700
2,164
2,157
2,149
2,142
2,135
2,128
2,120
2,113
2,106
2,099
2,091
34,700
34,720
2,165
2,158
2,151
2,144
2,136
2,129
2,122
2,115
2,107
2,100
2,093
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-235
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
34,720
34,740
2,167
2,160
2,152
2,145
2,138
2,131
2,123
2,116
2,109
2,102
2,094
34,740
34,760
2,168
2,161
2,154
2,147
2,139
2,132
2,125
2,118
2,110
2,103
2,096
34,760
34,780
2,170
2,163
2,155
2,148
2,141
2,134
2,126
2,119
2,112
2,105
2,097
34,780
34,800
2,171
2,164
2,157
2,150
2,142
2,135
2,128
2,121
2,113
2,106
2,099
34,800
34,820
2,173
2,166
2,158
2,151
2,144
2,137
2,129
2,122
2,115
2,108
2,100
34,820
34,840
2,174
2,167
2,160
2,153
2,145
2,138
2,131
2,124
2,116
2,109
2,102
34,840
34,860
2,176
2,169
2,161
2,154
2,147
2,140
2,132
2,125
2,118
2,111
2,103
34,860
34,880
2,177
2,170
2,163
2,156
2,148
2,141
2,134
2,127
2,120
2,112
2,105
34,880
34,900
2,179
2,172
2,164
2,157
2,150
2,143
2,136
2,128
2,121
2,114
2,107
34,900
34,920
2,181
2,173
2,166
2,159
2,152
2,144
2,137
2,130
2,123
2,115
2,108
34,920
34,940
2,182
2,175
2,168
2,160
2,153
2,146
2,139
2,131
2,124
2,117
2,110
34,940
34,960
2,184
2,176
2,169
2,162
2,155
2,147
2,140
2,133
2,126
2,118
2,111
34,960
34,980
2,185
2,178
2,171
2,163
2,156
2,149
2,142
2,134
2,127
2,120
2,113
34,980
35,000
2,187
2,179
2,172
2,165
2,158
2,150
2,143
2,136
2,129
2,121
2,114
35,000
35,020
2,188
2,181
2,174
2,166
2,159
2,152
2,145
2,137
2,130
2,123
2,116
35,020
35,040
2,190
2,182
2,175
2,168
2,161
2,153
2,146
2,139
2,132
2,124
2,117
35,040
35,060
2,191
2,184
2,177
2,169
2,162
2,155
2,148
2,140
2,133
2,126
2,119
35,060
35,080
2,193
2,185
2,178
2,171
2,164
2,156
2,149
2,142
2,135
2,127
2,120
35,080
35,100
2,194
2,187
2,180
2,172
2,165
2,158
2,151
2,143
2,136
2,129
2,122
35,100
35,120
2,196
2,188
2,181
2,174
2,167
2,159
2,152
2,145
2,138
2,131
2,123
35,120
35,140
2,197
2,190
2,183
2,175
2,168
2,161
2,154
2,147
2,139
2,132
2,125
35,140
35,160
2,199
2,192
2,184
2,177
2,170
2,163
2,155
2,148
2,141
2,134
2,126
35,160
35,180
2,200
2,193
2,186
2,179
2,171
2,164
2,157
2,150
2,142
2,135
2,128
35,180
35,200
2,202
2,195
2,187
2,180
2,173
2,166
2,158
2,151
2,144
2,137
2,129
35,200
35,220
2,203
2,196
2,189
2,182
2,174
2,167
2,160
2,153
2,145
2,138
2,131
35,220
35,240
2,205
2,198
2,190
2,183
2,176
2,169
2,161
2,154
2,147
2,140
2,132
35,240
35,260
2,206
2,199
2,192
2,185
2,177
2,170
2,163
2,156
2,148
2,141
2,134
35,260
35,280
2,208
2,201
2,193
2,186
2,179
2,172
2,164
2,157
2,150
2,143
2,135
35,280
35,300
2,209
2,202
2,195
2,188
2,180
2,173
2,166
2,159
2,151
2,144
2,137
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-236
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
35,300
35,320
2,211
2,204
2,196
2,189
2,182
2,175
2,167
2,160
2,153
2,146
2,138
35,320
35,340
2,212
2,205
2,198
2,191
2,183
2,176
2,169
2,162
2,154
2,147
2,140
35,340
35,360
2,214
2,207
2,199
2,192
2,185
2,178
2,170
2,163
2,156
2,149
2,141
35,360
35,380
2,215
2,208
2,201
2,194
2,186
2,179
2,172
2,165
2,158
2,150
2,143
35,380
35,400
2,217
2,210
2,202
2,195
2,188
2,181
2,174
2,166
2,159
2,152
2,145
35,400
35,420
2,219
2,211
2,204
2,197
2,190
2,182
2,175
2,168
2,161
2,153
2,146
35,420
35,440
2,220
2,213
2,206
2,198
2,191
2,184
2,177
2,169
2,162
2,155
2,148
35,440
35,460
2,222
2,214
2,207
2,200
2,193
2,185
2,178
2,171
2,164
2,156
2,149
35,460
35,480
2,223
2,216
2,209
2,201
2,194
2,187
2,180
2,172
2,165
2,158
2,151
35,480
35,500
2,225
2,217
2,210
2,203
2,196
2,188
2,181
2,174
2,167
2,159
2,152
35,500
35,520
2,226
2,219
2,212
2,204
2,197
2,190
2,183
2,175
2,168
2,161
2,154
35,520
35,540
2,228
2,220
2,213
2,206
2,199
2,191
2,184
2,177
2,170
2,162
2,155
35,540
35,560
2,229
2,222
2,215
2,207
2,200
2,193
2,186
2,178
2,171
2,164
2,157
35,560
35,580
2,231
2,223
2,216
2,209
2,202
2,194
2,187
2,180
2,173
2,165
2,158
35,580
35,600
2,232
2,225
2,218
2,210
2,203
2,196
2,189
2,181
2,174
2,167
2,160
35,600
35,620
2,234
2,226
2,219
2,212
2,205
2,197
2,190
2,183
2,176
2,169
2,161
35,620
35,640
2,235
2,228
2,221
2,213
2,206
2,199
2,192
2,185
2,177
2,170
2,163
35,640
35,660
2,237
2,230
2,222
2,215
2,208
2,201
2,193
2,186
2,179
2,172
2,164
35,660
35,680
2,238
2,231
2,224
2,217
2,209
2,202
2,195
2,188
2,180
2,173
2,166
35,680
35,700
2,240
2,233
2,225
2,218
2,211
2,204
2,196
2,189
2,182
2,175
2,167
35,700
35,720
2,241
2,234
2,227
2,220
2,212
2,205
2,198
2,191
2,183
2,176
2,169
35,720
35,740
2,243
2,236
2,228
2,221
2,214
2,207
2,199
2,192
2,185
2,178
2,170
35,740
35,760
2,244
2,237
2,230
2,223
2,215
2,208
2,201
2,194
2,186
2,179
2,172
35,760
35,780
2,246
2,239
2,231
2,224
2,217
2,210
2,202
2,195
2,188
2,181
2,173
35,780
35,800
2,247
2,240
2,233
2,226
2,218
2,211
2,204
2,197
2,189
2,182
2,175
35,800
35,820
2,249
2,242
2,234
2,227
2,220
2,213
2,205
2,198
2,191
2,184
2,176
35,820
35,840
2,250
2,243
2,236
2,229
2,221
2,214
2,207
2,200
2,192
2,185
2,178
35,840
35,860
2,252
2,245
2,237
2,230
2,223
2,216
2,208
2,201
2,194
2,187
2,179
35,860
35,880
2,253
2,246
2,239
2,232
2,224
2,217
2,210
2,203
2,196
2,188
2,181
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-237
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
35,880
35,900
2,255
2,248
2,240
2,233
2,226
2,219
2,212
2,204
2,197
2,190
2,183
35,900
35,920
2,257
2,249
2,242
2,235
2,228
2,220
2,213
2,206
2,199
2,191
2,184
35,920
35,940
2,258
2,251
2,244
2,236
2,229
2,222
2,215
2,207
2,200
2,193
2,186
35,940
35,960
2,260
2,252
2,245
2,238
2,231
2,223
2,216
2,209
2,202
2,194
2,187
35,960
35,980
2,261
2,254
2,247
2,239
2,232
2,225
2,218
2,210
2,203
2,196
2,189
35,980
36,000
2,263
2,255
2,248
2,241
2,234
2,226
2,219
2,212
2,205
2,197
2,190
36,000
36,020
2,264
2,257
2,250
2,242
2,235
2,228
2,221
2,213
2,206
2,199
2,192
36,020
36,040
2,266
2,258
2,251
2,244
2,237
2,229
2,222
2,215
2,208
2,200
2,193
36,040
36,060
2,267
2,260
2,253
2,245
2,238
2,231
2,224
2,216
2,209
2,202
2,195
36,060
36,080
2,269
2,261
2,254
2,247
2,240
2,232
2,225
2,218
2,211
2,203
2,196
36,080
36,100
2,270
2,263
2,256
2,248
2,241
2,234
2,227
2,219
2,212
2,205
2,198
36,100
36,120
2,272
2,264
2,257
2,250
2,243
2,235
2,228
2,221
2,214
2,207
2,199
36,120
36,140
2,273
2,266
2,259
2,251
2,244
2,237
2,230
2,223
2,215
2,208
2,201
36,140
36,160
2,275
2,268
2,260
2,253
2,246
2,239
2,231
2,224
2,217
2,210
2,202
36,160
36,180
2,276
2,269
2,262
2,255
2,247
2,240
2,233
2,226
2,218
2,211
2,204
36,180
36,200
2,278
2,271
2,263
2,256
2,249
2,242
2,234
2,227
2,220
2,213
2,205
36,200
36,220
2,279
2,272
2,265
2,258
2,250
2,243
2,236
2,229
2,221
2,214
2,207
36,220
36,240
2,281
2,274
2,266
2,259
2,252
2,245
2,237
2,230
2,223
2,216
2,208
36,240
36,260
2,282
2,275
2,268
2,261
2,253
2,246
2,239
2,232
2,224
2,217
2,210
36,260
36,280
2,284
2,277
2,269
2,262
2,255
2,248
2,240
2,233
2,226
2,219
2,211
36,280
36,300
2,285
2,278
2,271
2,264
2,256
2,249
2,242
2,235
2,227
2,220
2,213
36,300
36,320
2,287
2,280
2,272
2,265
2,258
2,251
2,243
2,236
2,229
2,222
2,214
36,320
36,340
2,288
2,281
2,274
2,267
2,259
2,252
2,245
2,238
2,230
2,223
2,216
36,340
36,360
2,290
2,283
2,275
2,268
2,261
2,254
2,246
2,239
2,232
2,225
2,217
36,360
36,380
2,291
2,284
2,277
2,270
2,262
2,255
2,248
2,241
2,234
2,226
2,219
36,380
36,400
2,293
2,286
2,278
2,271
2,264
2,257
2,250
2,242
2,235
2,228
2,221
36,400
36,420
2,295
2,287
2,280
2,273
2,266
2,258
2,251
2,244
2,237
2,229
2,222
36,420
36,440
2,296
2,289
2,282
2,274
2,267
2,260
2,253
2,245
2,238
2,231
2,224
36,440
36,460
2,298
2,290
2,283
2,276
2,269
2,261
2,254
2,247
2,240
2,232
2,225
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-238
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
36,460
36,480
2,299
2,292
2,285
2,277
2,270
2,263
2,256
2,248
2,241
2,234
2,227
36,480
36,500
2,301
2,293
2,286
2,279
2,272
2,264
2,257
2,250
2,243
2,235
2,228
36,500
36,520
2,302
2,295
2,288
2,280
2,273
2,266
2,259
2,251
2,244
2,237
2,230
36,520
36,540
2,304
2,296
2,289
2,282
2,275
2,267
2,260
2,253
2,246
2,238
2,231
36,540
36,560
2,305
2,298
2,291
2,283
2,276
2,269
2,262
2,254
2,247
2,240
2,233
36,560
36,580
2,307
2,299
2,292
2,285
2,278
2,270
2,263
2,256
2,249
2,241
2,234
36,580
36,600
2,308
2,301
2,294
2,286
2,279
2,272
2,265
2,257
2,250
2,243
2,236
36,600
36,620
2,310
2,302
2,295
2,288
2,281
2,273
2,266
2,259
2,252
2,245
2,237
36,620
36,640
2,311
2,304
2,297
2,289
2,282
2,275
2,268
2,261
2,253
2,246
2,239
36,640
36,660
2,313
2,306
2,298
2,291
2,284
2,277
2,269
2,262
2,255
2,248
2,240
36,660
36,680
2,314
2,307
2,300
2,293
2,285
2,278
2,271
2,264
2,256
2,249
2,242
36,680
36,700
2,316
2,309
2,301
2,294
2,287
2,280
2,272
2,265
2,258
2,251
2,243
36,700
36,720
2,317
2,310
2,303
2,296
2,288
2,281
2,274
2,267
2,259
2,252
2,245
36,720
36,740
2,319
2,312
2,304
2,297
2,290
2,283
2,275
2,268
2,261
2,254
2,246
36,740
36,760
2,320
2,313
2,306
2,299
2,291
2,284
2,277
2,270
2,262
2,255
2,248
36,760
36,780
2,322
2,315
2,307
2,300
2,293
2,286
2,278
2,271
2,264
2,257
2,249
36,780
36,800
2,323
2,316
2,309
2,302
2,294
2,287
2,280
2,273
2,265
2,258
2,251
36,800
36,820
2,325
2,318
2,310
2,303
2,296
2,289
2,281
2,274
2,267
2,260
2,252
36,820
36,840
2,326
2,319
2,312
2,305
2,297
2,290
2,283
2,276
2,268
2,261
2,254
36,840
36,860
2,328
2,321
2,313
2,306
2,299
2,292
2,284
2,277
2,270
2,263
2,255
36,860
36,880
2,329
2,322
2,315
2,308
2,300
2,293
2,286
2,279
2,272
2,264
2,257
36,880
36,900
2,331
2,324
2,316
2,309
2,302
2,295
2,288
2,280
2,273
2,266
2,259
36,900
36,920
2,333
2,325
2,318
2,311
2,304
2,296
2,289
2,282
2,275
2,267
2,260
36,920
36,940
2,334
2,327
2,320
2,312
2,305
2,298
2,291
2,283
2,276
2,269
2,262
36,940
36,960
2,336
2,328
2,321
2,314
2,307
2,299
2,292
2,285
2,278
2,270
2,263
36,960
36,980
2,337
2,330
2,323
2,315
2,308
2,301
2,294
2,286
2,279
2,272
2,265
36,980
37,000
2,339
2,331
2,324
2,317
2,310
2,302
2,295
2,288
2,281
2,273
2,266
37,000
37,020
2,340
2,333
2,326
2,318
2,311
2,304
2,297
2,289
2,282
2,275
2,268
37,020
37,040
2,342
2,334
2,327
2,320
2,313
2,305
2,298
2,291
2,284
2,276
2,269
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-239
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
37,040
37,060
2,343
2,336
2,329
2,321
2,314
2,307
2,300
2,292
2,285
2,278
2,271
37,060
37,080
2,345
2,337
2,330
2,323
2,316
2,308
2,301
2,294
2,287
2,279
2,272
37,080
37,100
2,346
2,339
2,332
2,324
2,317
2,310
2,303
2,295
2,288
2,281
2,274
37,100
37,120
2,348
2,340
2,333
2,326
2,319
2,311
2,304
2,297
2,290
2,283
2,275
37,120
37,140
2,349
2,342
2,335
2,327
2,320
2,313
2,306
2,299
2,291
2,284
2,277
37,140
37,160
2,351
2,344
2,336
2,329
2,322
2,315
2,307
2,300
2,293
2,286
2,278
37,160
37,180
2,352
2,345
2,338
2,331
2,323
2,316
2,309
2,302
2,294
2,287
2,280
37,180
37,200
2,354
2,347
2,339
2,332
2,325
2,318
2,310
2,303
2,296
2,289
2,281
37,200
37,220
2,355
2,348
2,341
2,334
2,326
2,319
2,312
2,305
2,297
2,290
2,283
37,220
37,240
2,357
2,350
2,342
2,335
2,328
2,321
2,313
2,306
2,299
2,292
2,284
37,240
37,260
2,358
2,351
2,344
2,337
2,329
2,322
2,315
2,308
2,300
2,293
2,286
37,260
37,280
2,360
2,353
2,345
2,338
2,331
2,324
2,316
2,309
2,302
2,295
2,287
37,280
37,300
2,361
2,354
2,347
2,340
2,332
2,325
2,318
2,311
2,303
2,296
2,289
37,300
37,320
2,363
2,356
2,348
2,341
2,334
2,327
2,319
2,312
2,305
2,298
2,290
37,320
37,340
2,364
2,357
2,350
2,343
2,335
2,328
2,321
2,314
2,306
2,299
2,292
37,340
37,360
2,366
2,359
2,351
2,344
2,337
2,330
2,322
2,315
2,308
2,301
2,293
37,360
37,380
2,367
2,360
2,353
2,346
2,338
2,331
2,324
2,317
2,310
2,302
2,295
37,380
37,400
2,369
2,362
2,354
2,347
2,340
2,333
2,326
2,318
2,311
2,304
2,297
37,400
37,420
2,371
2,363
2,356
2,349
2,342
2,334
2,327
2,320
2,313
2,305
2,298
37,420
37,440
2,372
2,365
2,358
2,350
2,343
2,336
2,329
2,321
2,314
2,307
2,300
37,440
37,460
2,374
2,366
2,359
2,352
2,345
2,337
2,330
2,323
2,316
2,308
2,301
37,460
37,480
2,375
2,368
2,361
2,353
2,346
2,339
2,332
2,324
2,317
2,310
2,303
37,480
37,500
2,377
2,369
2,362
2,355
2,348
2,340
2,333
2,326
2,319
2,311
2,304
37,500
37,520
2,378
2,371
2,364
2,356
2,349
2,342
2,335
2,327
2,320
2,313
2,306
37,520
37,540
2,380
2,372
2,365
2,358
2,351
2,343
2,336
2,329
2,322
2,314
2,307
37,540
37,560
2,381
2,374
2,367
2,359
2,352
2,345
2,338
2,330
2,323
2,316
2,309
37,560
37,580
2,383
2,375
2,368
2,361
2,354
2,346
2,339
2,332
2,325
2,317
2,310
37,580
37,600
2,384
2,377
2,370
2,362
2,355
2,348
2,341
2,333
2,326
2,319
2,312
37,600
37,620
2,386
2,378
2,371
2,364
2,357
2,349
2,342
2,335
2,328
2,321
2,313
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-240
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1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
37,620
37,640
2,387
2,380
2,373
2,365
2,358
2,351
2,344
2,337
2,329
2,322
2,315
37,640
37,660
2,389
2,382
2,374
2,367
2,360
2,353
2,345
2,338
2,331
2,324
2,316
37,660
37,680
2,390
2,383
2,376
2,369
2,361
2,354
2,347
2,340
2,332
2,325
2,318
37,680
37,700
2,392
2,385
2,377
2,370
2,363
2,356
2,348
2,341
2,334
2,327
2,319
37,700
37,720
2,393
2,386
2,379
2,372
2,364
2,357
2,350
2,343
2,335
2,328
2,321
37,720
37,740
2,395
2,388
2,380
2,373
2,366
2,359
2,351
2,344
2,337
2,330
2,322
37,740
37,760
2,396
2,389
2,382
2,375
2,367
2,360
2,353
2,346
2,338
2,331
2,324
37,760
37,780
2,398
2,391
2,383
2,376
2,369
2,362
2,354
2,347
2,340
2,333
2,325
37,780
37,800
2,399
2,392
2,385
2,378
2,370
2,363
2,356
2,349
2,341
2,334
2,327
37,800
37,820
2,401
2,394
2,386
2,379
2,372
2,365
2,357
2,350
2,343
2,336
2,328
37,820
37,840
2,402
2,395
2,388
2,381
2,373
2,366
2,359
2,352
2,344
2,337
2,330
37,840
37,860
2,404
2,397
2,389
2,382
2,375
2,368
2,360
2,353
2,346
2,339
2,331
37,860
37,880
2,405
2,398
2,391
2,384
2,376
2,369
2,362
2,355
2,348
2,340
2,333
37,880
37,900
2,407
2,400
2,392
2,385
2,378
2,371
2,364
2,356
2,349
2,342
2,335
37,900
37,920
2,409
2,401
2,394
2,387
2,380
2,372
2,365
2,358
2,351
2,343
2,336
37,920
37,940
2,410
2,403
2,396
2,388
2,381
2,374
2,367
2,359
2,352
2,345
2,338
37,940
37,960
2,412
2,404
2,397
2,390
2,383
2,375
2,368
2,361
2,354
2,346
2,339
37,960
37,980
2,413
2,406
2,399
2,391
2,384
2,377
2,370
2,362
2,355
2,348
2,341
37,980
38,000
2,415
2,407
2,400
2,393
2,386
2,378
2,371
2,364
2,357
2,349
2,342
38,000
38,020
2,416
2,409
2,402
2,394
2,387
2,380
2,373
2,365
2,358
2,351
2,344
38,020
38,040
2,418
2,410
2,403
2,396
2,389
2,381
2,374
2,367
2,360
2,352
2,345
38,040
38,060
2,419
2,412
2,405
2,397
2,390
2,383
2,376
2,368
2,361
2,354
2,347
38,060
38,080
2,421
2,413
2,406
2,399
2,392
2,384
2,377
2,370
2,363
2,355
2,348
38,080
38,100
2,422
2,415
2,408
2,400
2,393
2,386
2,379
2,371
2,364
2,357
2,350
38,100
38,120
2,424
2,417
2,409
2,402
2,395
2,387
2,380
2,373
2,366
2,359
2,351
38,120
38,140
2,426
2,418
2,411
2,403
2,396
2,389
2,382
2,375
2,367
2,360
2,353
38,140
38,160
2,427
2,420
2,412
2,405
2,398
2,391
2,383
2,376
2,369
2,362
2,354
38,160
38,180
2,429
2,421
2,414
2,407
2,399
2,392
2,385
2,378
2,370
2,363
2,356
38,180
38,200
2,430
2,423
2,415
2,408
2,401
2,394
2,386
2,379
2,372
2,365
2,357
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-241
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
38,200
38,220
2,432
2,424
2,417
2,410
2,402
2,395
2,388
2,381
2,373
2,366
2,359
38,220
38,240
2,434
2,426
2,418
2,411
2,404
2,397
2,389
2,382
2,375
2,368
2,360
38,240
38,260
2,435
2,428
2,420
2,413
2,405
2,398
2,391
2,384
2,376
2,369
2,362
38,260
38,280
2,437
2,429
2,422
2,414
2,407
2,400
2,392
2,385
2,378
2,371
2,363
38,280
38,300
2,438
2,431
2,423
2,416
2,408
2,401
2,394
2,387
2,379
2,372
2,365
38,300
38,320
2,440
2,432
2,425
2,417
2,410
2,403
2,395
2,388
2,381
2,374
2,366
38,320
38,340
2,441
2,434
2,426
2,419
2,411
2,404
2,397
2,390
2,382
2,375
2,368
38,340
38,360
2,443
2,436
2,428
2,420
2,413
2,406
2,398
2,391
2,384
2,377
2,369
38,360
38,380
2,445
2,437
2,430
2,422
2,414
2,407
2,400
2,393
2,386
2,378
2,371
38,380
38,400
2,446
2,439
2,431
2,424
2,416
2,409
2,402
2,394
2,387
2,380
2,373
38,400
38,420
2,448
2,440
2,433
2,425
2,418
2,410
2,403
2,396
2,389
2,381
2,374
38,420
38,440
2,449
2,442
2,434
2,427
2,419
2,412
2,405
2,397
2,390
2,383
2,376
38,440
38,460
2,451
2,443
2,436
2,428
2,421
2,413
2,406
2,399
2,392
2,384
2,377
38,460
38,480
2,453
2,445
2,437
2,430
2,422
2,415
2,408
2,400
2,393
2,386
2,379
38,480
38,500
2,454
2,447
2,439
2,432
2,424
2,416
2,409
2,402
2,395
2,387
2,380
38,500
38,520
2,456
2,448
2,441
2,433
2,426
2,418
2,411
2,403
2,396
2,389
2,382
38,520
38,540
2,457
2,450
2,442
2,435
2,427
2,420
2,412
2,405
2,398
2,390
2,383
38,540
38,560
2,459
2,451
2,444
2,436
2,429
2,421
2,414
2,406
2,399
2,392
2,385
38,560
38,580
2,460
2,453
2,445
2,438
2,430
2,423
2,415
2,408
2,401
2,393
2,386
38,580
38,600
2,462
2,454
2,447
2,439
2,432
2,424
2,417
2,409
2,402
2,395
2,388
38,600
38,620
2,464
2,456
2,449
2,441
2,433
2,426
2,418
2,411
2,404
2,397
2,389
38,620
38,640
2,465
2,458
2,450
2,443
2,435
2,428
2,420
2,413
2,405
2,398
2,391
38,640
38,660
2,467
2,459
2,452
2,444
2,437
2,429
2,422
2,414
2,407
2,400
2,392
38,660
38,680
2,468
2,461
2,453
2,446
2,438
2,431
2,423
2,416
2,408
2,401
2,394
38,680
38,700
2,470
2,462
2,455
2,447
2,440
2,432
2,425
2,417
2,410
2,403
2,395
38,700
38,720
2,471
2,464
2,456
2,449
2,441
2,434
2,426
2,419
2,411
2,404
2,397
38,720
38,740
2,473
2,466
2,458
2,450
2,443
2,435
2,428
2,420
2,413
2,406
2,398
38,740
38,760
2,475
2,467
2,460
2,452
2,445
2,437
2,429
2,422
2,414
2,407
2,400
38,760
38,780
2,476
2,469
2,461
2,454
2,446
2,439
2,431
2,424
2,416
2,409
2,401
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-242
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
38,780
38,800
2,478
2,470
2,463
2,455
2,448
2,440
2,433
2,425
2,418
2,410
2,403
38,800
38,820
2,479
2,472
2,464
2,457
2,449
2,442
2,434
2,427
2,419
2,412
2,404
38,820
38,840
2,481
2,473
2,466
2,458
2,451
2,443
2,436
2,428
2,421
2,413
2,406
38,840
38,860
2,483
2,475
2,467
2,460
2,452
2,445
2,437
2,430
2,422
2,415
2,407
38,860
38,880
2,484
2,477
2,469
2,462
2,454
2,446
2,439
2,431
2,424
2,416
2,409
38,880
38,900
2,486
2,478
2,471
2,463
2,456
2,448
2,441
2,433
2,425
2,418
2,411
38,900
38,920
2,487
2,480
2,472
2,465
2,457
2,450
2,442
2,435
2,427
2,419
2,412
38,920
38,940
2,489
2,481
2,474
2,466
2,459
2,451
2,444
2,436
2,429
2,421
2,414
38,940
38,960
2,490
2,483
2,475
2,468
2,460
2,453
2,445
2,438
2,430
2,423
2,415
38,960
38,980
2,492
2,484
2,477
2,469
2,462
2,454
2,447
2,439
2,432
2,424
2,417
38,980
39,000
2,494
2,486
2,479
2,471
2,463
2,456
2,448
2,441
2,433
2,426
2,418
39,000
39,020
2,495
2,488
2,480
2,473
2,465
2,458
2,450
2,442
2,435
2,427
2,420
39,020
39,040
2,497
2,489
2,482
2,474
2,467
2,459
2,452
2,444
2,437
2,429
2,421
39,040
39,060
2,498
2,491
2,483
2,476
2,468
2,461
2,453
2,446
2,438
2,431
2,423
39,060
39,080
2,500
2,492
2,485
2,477
2,470
2,462
2,455
2,447
2,440
2,432
2,425
39,080
39,100
2,501
2,494
2,486
2,479
2,471
2,464
2,456
2,449
2,441
2,434
2,426
39,100
39,120
2,503
2,496
2,488
2,480
2,473
2,465
2,458
2,450
2,443
2,435
2,428
39,120
39,140
2,505
2,497
2,490
2,482
2,475
2,467
2,459
2,452
2,444
2,437
2,429
39,140
39,160
2,506
2,499
2,491
2,484
2,476
2,469
2,461
2,454
2,446
2,438
2,431
39,160
39,180
2,508
2,500
2,493
2,485
2,478
2,470
2,463
2,455
2,448
2,440
2,433
39,180
39,200
2,509
2,502
2,494
2,487
2,479
2,472
2,464
2,457
2,449
2,442
2,434
39,200
39,220
2,511
2,503
2,496
2,488
2,481
2,473
2,466
2,458
2,451
2,443
2,436
39,220
39,240
2,513
2,505
2,497
2,490
2,482
2,475
2,467
2,460
2,452
2,445
2,437
39,240
39,260
2,514
2,507
2,499
2,492
2,484
2,476
2,469
2,461
2,454
2,446
2,439
39,260
39,280
2,516
2,508
2,501
2,493
2,486
2,478
2,471
2,463
2,455
2,448
2,440
39,280
39,300
2,517
2,510
2,502
2,495
2,487
2,480
2,472
2,465
2,457
2,450
2,442
39,300
39,320
2,519
2,511
2,504
2,496
2,489
2,481
2,474
2,466
2,459
2,451
2,444
39,320
39,340
2,520
2,513
2,505
2,498
2,490
2,483
2,475
2,468
2,460
2,453
2,445
39,340
39,360
2,522
2,515
2,507
2,499
2,492
2,484
2,477
2,469
2,462
2,454
2,447
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-243
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
39,360
39,380
2,524
2,516
2,509
2,501
2,493
2,486
2,478
2,471
2,463
2,456
2,448
39,380
39,400
2,525
2,518
2,510
2,503
2,495
2,488
2,480
2,472
2,465
2,457
2,450
39,400
39,420
2,527
2,519
2,512
2,504
2,497
2,489
2,482
2,474
2,467
2,459
2,451
39,420
39,440
2,528
2,521
2,513
2,506
2,498
2,491
2,483
2,476
2,468
2,461
2,453
39,440
39,460
2,530
2,522
2,515
2,507
2,500
2,492
2,485
2,477
2,470
2,462
2,455
39,460
39,480
2,532
2,524
2,516
2,509
2,501
2,494
2,486
2,479
2,471
2,464
2,456
39,480
39,500
2,533
2,526
2,518
2,511
2,503
2,495
2,488
2,480
2,473
2,465
2,458
39,500
39,520
2,535
2,527
2,520
2,512
2,505
2,497
2,489
2,482
2,474
2,467
2,459
39,520
39,540
2,536
2,529
2,521
2,514
2,506
2,499
2,491
2,484
2,476
2,468
2,461
39,540
39,560
2,538
2,530
2,523
2,515
2,508
2,500
2,493
2,485
2,478
2,470
2,463
39,560
39,580
2,539
2,532
2,524
2,517
2,509
2,502
2,494
2,487
2,479
2,472
2,464
39,580
39,600
2,541
2,533
2,526
2,518
2,511
2,503
2,496
2,488
2,481
2,473
2,466
39,600
39,620
2,543
2,535
2,528
2,520
2,512
2,505
2,497
2,490
2,482
2,475
2,467
39,620
39,640
2,544
2,537
2,529
2,522
2,514
2,507
2,499
2,491
2,484
2,476
2,469
39,640
39,660
2,546
2,538
2,531
2,523
2,516
2,508
2,501
2,493
2,485
2,478
2,470
39,660
39,680
2,547
2,540
2,532
2,525
2,517
2,510
2,502
2,495
2,487
2,480
2,472
39,680
39,700
2,549
2,541
2,534
2,526
2,519
2,511
2,504
2,496
2,489
2,481
2,474
39,700
39,720
2,550
2,543
2,535
2,528
2,520
2,513
2,505
2,498
2,490
2,483
2,475
39,720
39,740
2,552
2,545
2,537
2,529
2,522
2,514
2,507
2,499
2,492
2,484
2,477
39,740
39,760
2,554
2,546
2,539
2,531
2,524
2,516
2,508
2,501
2,493
2,486
2,478
39,760
39,780
2,555
2,548
2,540
2,533
2,525
2,518
2,510
2,503
2,495
2,487
2,480
39,780
39,800
2,557
2,549
2,542
2,534
2,527
2,519
2,512
2,504
2,497
2,489
2,481
39,800
39,820
2,558
2,551
2,543
2,536
2,528
2,521
2,513
2,506
2,498
2,491
2,483
39,820
39,840
2,560
2,552
2,545
2,537
2,530
2,522
2,515
2,507
2,500
2,492
2,485
39,840
39,860
2,562
2,554
2,546
2,539
2,531
2,524
2,516
2,509
2,501
2,494
2,486
39,860
39,880
2,563
2,556
2,548
2,541
2,533
2,525
2,518
2,510
2,503
2,495
2,488
39,880
39,900
2,565
2,557
2,550
2,542
2,535
2,527
2,520
2,512
2,504
2,497
2,489
39,900
39,920
2,566
2,559
2,551
2,544
2,536
2,529
2,521
2,514
2,506
2,498
2,491
39,920
39,940
2,568
2,560
2,553
2,545
2,538
2,530
2,523
2,515
2,508
2,500
2,493
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-244
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
39,940
39,960
2,569
2,562
2,554
2,547
2,539
2,532
2,524
2,517
2,509
2,502
2,494
39,960
39,980
2,571
2,563
2,556
2,548
2,541
2,533
2,526
2,518
2,511
2,503
2,496
39,980
40,000
2,573
2,565
2,558
2,550
2,542
2,535
2,527
2,520
2,512
2,505
2,497
40,000 & over
2,573
2,566
2,558
2,551
2,543
2,536
2,528
2,521
2,513
2,506
2,498
7.9% of excess over $40,000 plus
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-245
0
1
2
3
4
5
6
7
8
9
10
or more
0
50
0
0
0
0
0
0
0
0
0
0
0
50
60
1
1
0
0
0
0
0
0
0
0
0
60
70
1
1
1
1
1
0
0
0
0
0
0
70
80
1
1
1
1
1
1
1
1
0
0
0
80
90
1
1
1
1
1
1
1
1
1
1
1
90
100
2
2
2
1
1
1
1
1
1
1
1
100
110
2
2
2
2
2
2
1
1
1
1
1
110
120
3
3
3
2
2
2
2
2
2
1
1
120
130
4
3
3
3
3
3
2
2
2
2
2
130
140
4
4
4
4
3
3
3
3
3
3
2
140
150
5
5
4
4
4
4
4
3
3
3
3
150
160
6
5
5
5
5
5
4
4
4
4
4
160
170
6
6
6
6
5
5
5
5
5
4
4
170
180
7
7
6
6
6
6
6
5
5
5
5
180
190
8
7
7
7
7
7
6
6
6
6
5
190
200
8
8
8
8
7
7
7
7
7
6
6
200
210
9
9
9
8
8
8
8
7
7
7
7
210
220
10
9
9
9
9
9
8
8
8
8
8
220
230
10
10
10
10
9
9
9
9
9
8
8
230
240
11
11
11
10
10
10
10
10
9
9
9
240
250
12
11
11
11
11
11
10
10
10
10
10
250
260
12
12
12
12
12
11
11
11
11
10
10
260
270
13
13
13
12
12
12
12
12
11
11
11
270
280
14
14
13
13
13
13
12
12
12
12
12
280
290
14
14
14
14
14
13
13
13
13
12
12
290
300
15
15
15
14
14
14
14
14
13
13
13
300
310
16
16
15
15
15
15
14
14
14
14
14
310
320
16
16
16
16
16
15
15
15
15
15
14
320
330
17
17
17
16
16
16
16
16
15
15
15
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Daily PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-246
0
1
2
3
4
5
6
7
8
9
10
or more
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Daily PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
330
340
18
18
17
17
17
17
17
16
16
16
16
340
350
18
18
18
18
18
17
17
17
17
17
16
350
360
19
19
19
19
18
18
18
18
17
17
17
360
370
20
20
19
19
19
19
19
18
18
18
18
370
380
21
20
20
20
20
19
19
19
19
19
18
380
390
21
21
21
21
20
20
20
20
20
19
19
390
400
22
22
22
21
21
21
21
20
20
20
20
400
410
23
23
22
22
22
22
21
21
21
21
20
410
420
23
23
23
23
23
22
22
22
22
21
21
420
430
24
24
24
24
23
23
23
23
22
22
22
430
440
25
25
24
24
24
24
24
23
23
23
23
440
450
26
25
25
25
25
25
24
24
24
24
23
450
460
26
26
26
26
25
25
25
25
25
24
24
460
470
27
27
27
26
26
26
26
25
25
25
25
470
480
28
28
27
27
27
27
26
26
26
26
26
480
490
29
28
28
28
28
27
27
27
27
26
26
490
500
29
29
29
29
28
28
28
28
27
27
27
500
510
30
30
30
29
29
29
29
28
28
28
28
510
520
31
31
30
30
30
30
29
29
29
29
28
520
530
32
31
31
31
31
30
30
30
30
29
29
530
540
32
32
32
32
31
31
31
31
30
30
30
540
550
33
33
33
32
32
32
32
31
31
31
31
550
560
34
34
33
33
33
33
32
32
32
32
31
560
570
35
34
34
34
34
33
33
33
33
32
32
570
580
35
35
35
35
34
34
34
34
33
33
33
580
590
36
36
36
35
35
35
35
34
34
34
34
590
600
37
37
36
36
36
36
35
35
35
35
34
600
610
38
37
37
37
37
36
36
36
36
35
35
610
620
38
38
38
38
37
37
37
37
36
36
36
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-247
0
1
2
3
4
5
6
7
8
9
10
or more
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Daily PAYROLL PERIOD
For Calendar Year 2030
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
620
630
39
39
39
38
38
38
38
37
37
37
37
630
640
40
40
39
39
39
39
38
38
38
38
37
640
650
41
40
40
40
40
39
39
39
39
38
38
650
660
41
41
41
41
40
40
40
40
39
39
39
660
670
42
42
42
42
41
41
41
41
40
40
40
670
680
43
43
43
42
42
42
42
41
41
41
41
680
690
44
44
43
43
43
43
42
42
42
42
41
690
700
45
44
44
44
44
43
43
43
43
42
42
700
710
45
45
45
45
44
44
44
44
43
43
43
710
720
46
46
46
45
45
45
45
44
44
44
44
720
730
47
47
46
46
46
46
46
45
45
45
45
730
740
48
48
47
47
47
47
46
46
46
46
45
740
750
49
48
48
48
48
47
47
47
47
46
46
750 & over
49
49
48
48
48
48
47
47
47
47
46
7.9% of excess over $750 plus
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-248
0
1
2
3
4
5
6
7
8
9
10
or more
0
50
0
0
0
0
0
0
0
0
0
0
0
50
60
1
1
0
0
0
0
0
0
0
0
0
60
70
1
1
1
1
1
0
0
0
0
0
0
70
80
1
1
1
1
1
1
1
1
0
0
0
80
90
1
1
1
1
1
1
1
1
1
1
1
90
100
1
1
1
1
1
1
1
1
1
1
1
100
110
1
1
1
1
1
1
1
1
1
1
1
110
120
1
1
1
1
1
1
1
1
1
1
1
120
130
2
1
1
1
1
1
1
1
1
1
1
130
140
2
2
2
2
2
1
1
1
1
1
1
140
150
2
2
2
2
2
2
2
2
1
1
1
150
160
3
3
2
2
2
2
2
2
2
2
2
160
170
3
3
3
3
3
2
2
2
2
2
2
170
180
4
4
3
3
3
3
3
3
2
2
2
180
190
4
4
4
4
4
4
3
3
3
3
3
190
200
5
5
5
4
4
4
4
4
4
3
3
200
210
5
5
5
5
5
5
4
4
4
4
4
210
220
6
6
6
5
5
5
5
5
5
4
4
220
230
7
6
6
6
6
6
6
5
5
5
5
230
240
7
7
7
7
7
6
6
6
6
6
5
240
250
8
8
8
7
7
7
7
7
6
6
6
250
260
9
8
8
8
8
8
7
7
7
7
7
260
270
9
9
9
9
8
8
8
8
8
7
7
270
280
10
10
9
9
9
9
9
8
8
8
8
280
290
11
10
10
10
10
10
9
9
9
9
9
290
300
11
11
11
11
10
10
10
10
10
9
9
300
310
12
12
11
11
11
11
11
10
10
10
10
310
320
13
12
12
12
12
12
11
11
11
11
10
320
330
13
13
13
13
12
12
12
12
12
11
11
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Daily PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-249
0
1
2
3
4
5
6
7
8
9
10
or more
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Daily PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
330
340
14
14
14
13
13
13
13
12
12
12
12
340
350
15
14
14
14
14
14
13
13
13
13
12
350
360
15
15
15
15
14
14
14
14
14
13
13
360
370
16
16
16
15
15
15
15
14
14
14
14
370
380
17
16
16
16
16
16
15
15
15
15
15
380
390
17
17
17
17
16
16
16
16
16
15
15
390
400
18
18
18
17
17
17
17
17
16
16
16
400
410
19
18
18
18
18
18
17
17
17
17
17
410
420
19
19
19
19
19
18
18
18
18
17
17
420
430
20
20
20
19
19
19
19
19
18
18
18
430
440
21
21
20
20
20
20
19
19
19
19
19
440
450
21
21
21
21
21
20
20
20
20
20
19
450
460
22
22
22
21
21
21
21
21
20
20
20
460
470
23
23
22
22
22
22
21
21
21
21
21
470
480
23
23
23
23
23
22
22
22
22
22
21
480
490
24
24
24
23
23
23
23
23
22
22
22
490
500
25
25
24
24
24
24
24
23
23
23
23
500
510
25
25
25
25
25
24
24
24
24
24
23
510
520
26
26
26
26
25
25
25
25
24
24
24
520
530
27
27
26
26
26
26
26
25
25
25
25
530
540
28
27
27
27
27
26
26
26
26
26
25
540
550
28
28
28
28
27
27
27
27
27
26
26
550
560
29
29
28
28
28
28
28
27
27
27
27
560
570
30
29
29
29
29
29
28
28
28
28
27
570
580
30
30
30
30
29
29
29
29
29
28
28
580
590
31
31
31
30
30
30
30
29
29
29
29
590
600
32
31
31
31
31
31
30
30
30
30
29
600
610
32
32
32
32
31
31
31
31
31
30
30
610
620
33
33
33
32
32
32
32
31
31
31
31
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-250
0
1
2
3
4
5
6
7
8
9
10
or more
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Daily PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
620
630
34
33
33
33
33
33
32
32
32
32
32
630
640
34
34
34
34
33
33
33
33
33
32
32
640
650
35
35
35
34
34
34
34
34
33
33
33
650
660
36
35
35
35
35
35
34
34
34
34
34
660
670
36
36
36
36
36
35
35
35
35
34
34
670
680
37
37
37
36
36
36
36
36
35
35
35
680
690
38
38
37
37
37
37
36
36
36
36
36
690
700
38
38
38
38
38
37
37
37
37
37
36
700
710
39
39
39
38
38
38
38
38
37
37
37
710
720
40
40
39
39
39
39
38
38
38
38
38
720
730
41
40
40
40
40
39
39
39
39
39
38
730
740
41
41
41
41
40
40
40
40
39
39
39
740
750
42
42
42
41
41
41
41
40
40
40
40
750
760
43
42
42
42
42
42
41
41
41
41
40
760
770
43
43
43
43
43
42
42
42
42
41
41
770
780
44
44
44
43
43
43
43
43
42
42
42
780
790
45
45
44
44
44
44
44
43
43
43
43
790
800
46
45
45
45
45
44
44
44
44
44
43
800
810
46
46
46
46
45
45
45
45
45
44
44
810
820
47
47
47
46
46
46
46
45
45
45
45
820
830
48
48
47
47
47
47
46
46
46
46
46
830
840
48
48
48
48
48
47
47
47
47
46
46
840
850
49
49
49
49
48
48
48
48
47
47
47
850
860
50
50
49
49
49
49
49
48
48
48
48
860
870
51
50
50
50
50
50
49
49
49
49
48
870
880
51
51
51
51
50
50
50
50
50
49
49
880
890
52
52
52
51
51
51
51
50
50
50
50
890
900
53
53
52
52
52
52
51
51
51
51
51
900
910
54
53
53
53
53
52
52
52
52
51
51
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-251
0
1
2
3
4
5
6
7
8
9
10
or more
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Daily PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
910
920
54
54
54
54
53
53
53
53
52
52
52
920
930
55
55
55
54
54
54
54
53
53
53
53
930
940
56
55
55
55
55
55
54
54
54
54
53
940
950
56
56
56
56
55
55
55
55
55
54
54
950
960
57
57
57
56
56
56
56
56
55
55
55
960
970
58
58
57
57
57
57
56
56
56
56
56
970
980
59
58
58
58
58
57
57
57
57
57
56
980
990
59
59
59
59
58
58
58
58
57
57
57
990
1,000
60
60
60
59
59
59
59
58
58
58
58
1,000
1,010
61
61
60
60
60
60
59
59
59
59
58
1,010
1,020
62
61
61
61
61
60
60
60
60
59
59
1,020
1,030
62
62
62
62
61
61
61
61
60
60
60
1,030
1,040
63
63
63
62
62
62
62
61
61
61
61
1,040
1,050
64
64
63
63
63
63
62
62
62
62
61
1,050
1,060
65
64
64
64
64
63
63
63
63
62
62
1,060
1,070
65
65
65
65
64
64
64
64
63
63
63
1,070
1,080
66
66
66
65
65
65
65
64
64
64
64
1,080
1,090
67
67
66
66
66
66
65
65
65
65
65
1,090
1,100
68
67
67
67
67
66
66
66
66
66
65
1,100
1,110
68
68
68
68
67
67
67
67
67
66
66
1,110
1,120
69
69
69
68
68
68
68
68
67
67
67
1,120
1,130
70
70
69
69
69
69
69
68
68
68
68
1,130
1,140
71
70
70
70
70
70
69
69
69
69
68
1,140
1,150
71
71
71
71
71
70
70
70
70
69
69
1,150
1,160
72
72
72
72
71
71
71
71
70
70
70
1,160
1,170
73
73
73
72
72
72
72
71
71
71
71
1,170
1,180
74
74
73
73
73
73
72
72
72
72
71
1,180
1,190
75
74
74
74
74
73
73
73
73
72
72
1,190
1,200
75
75
75
75
74
74
74
74
73
73
73
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-252
0
1
2
3
4
5
6
7
8
9
10
or more
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Daily PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
1,200
1,210
76
76
76
75
75
75
75
74
74
74
74
1,210
1,220
77
77
76
76
76
76
75
75
75
75
74
1,220
1,230
78
77
77
77
77
76
76
76
76
75
75
1,230
1,240
78
78
78
78
77
77
77
77
76
76
76
1,240
1,250
79
79
79
78
78
78
78
77
77
77
77
1,250
1,260
80
80
79
79
79
79
78
78
78
78
77
1,260
1,270
81
80
80
80
80
79
79
79
79
78
78
1,270
1,280
81
81
81
81
80
80
80
80
79
79
79
1,280
1,290
82
82
82
81
81
81
81
80
80
80
80
1,290
1,300
83
83
83
82
82
82
82
81
81
81
81
1,300
1,310
84
84
83
83
83
83
82
82
82
82
81
1,310
1,320
85
84
84
84
84
83
83
83
83
82
82
1,320
1,330
85
85
85
85
84
84
84
84
83
83
83
1,330
1,340
86
86
86
85
85
85
85
84
84
84
84
1,340
1,350
87
87
86
86
86
86
85
85
85
85
84
1,350
1,360
88
88
87
87
87
87
86
86
86
86
85
1,360
1,370
89
88
88
88
88
87
87
87
87
86
86
1,370
1,380
89
89
89
89
88
88
88
88
87
87
87
1,380
1,390
90
90
90
89
89
89
89
88
88
88
88
1,390
1,400
91
91
90
90
90
90
89
89
89
89
88
1,400
1,410
92
91
91
91
91
90
90
90
90
89
89
1,410
1,420
92
92
92
92
92
91
91
91
91
90
90
1,420
1,430
93
93
93
93
92
92
92
92
91
91
91
1,430
1,440
94
94
94
93
93
93
93
92
92
92
92
1,440
1,450
95
95
94
94
94
94
93
93
93
93
92
1,450
1,460
96
95
95
95
95
94
94
94
94
93
93
1,460
1,470
96
96
96
96
95
95
95
95
94
94
94
1,470
1,480
97
97
97
96
96
96
96
96
95
95
95
1,480
1,490
98
98
98
97
97
97
97
96
96
96
96
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-253
0
1
2
3
4
5
6
7
8
9
10
or more
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Daily PAYROLL PERIOD
For Calendar Year 2030
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
1,490
1,500
99
99
98
98
98
98
97
97
97
97
96
1,500 & over
99
99
99
98
98
98
98
97
97
97
97
7.9% of excess over $1,500 plus
Appendix 2: Income Tax Withholding Tables for Tax Year 2030
(June 30, 2025)
F-254
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-1
PART 1
ANNUALIZED INCOME TAX WITHHOLDING
Value of each regular withholding allowance...................................$1,144
Extra lump sum withholding allowance amount...............................$7,350
Annualized Income Tax Withholding: You may determine the tax to be withheld on the basis of annualized
wages (using the tax computation method for annual payroll periods), then prorate the tax on the basis of
the payroll period actually used. Employers with more than one payroll period (for instance, part-timers paid
weekly; full-timers paid semi-monthly) may find this method helpful for conserving computer memory
capacity. Only the annual rates below, wage brackets and allowance values need to be stored.
Example: An employee who is single and has only one job, is paid $500 a week. He claims three withholding
allowances (one personal exemption, an allowance since he is single and has only one job, and an
allowance for his estimated itemized deductions) on the Employee’s Withholding Allowance and Status
Certificate (Form HW-4) on file with you.
1.
Multiply weekly wage of $600 x 52 weeks to determine annual wage ………….. $ 31,200.00
2.
Regular withholding allowances ($1,144 x 3) ......………………………………….. $ 3,432.00
3.
Extra lump sum withholding allowance amount ….…………………………….….. $ 7,350.00
4.
Amount subject to withholding (line 1 minus line 2 and line 3) …………………… $ 20,418.00
5.
Compute withholding tax on $20,418 using the WITHHOLDING TAX RATES
below for a single person, annual payroll period:
Tax on first $19,200 …………………………………………………………………… $
269.00
Tax on remaining $1,218 at 3.2% ………………………………………………….... $
38.98
Annual withholding tax ………………………………………………………………... $
307.98
6.
Compute Weekly withholding tax ($307.98 /52 weeks) …………………………… $
5.92
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-2
ANNUAL PAYROLL PERIOD
$1,144
$7,350
A. Single Persons - Including Unmarried Heads of Household
Over
$0
$19,200
1.40% of the excess over
$0
$19,200
$24,000
$269.00 plus
3.20% of the excess over
$19,200
$24,000
$36,000
$422.00 plus
5.50% of the excess over
$24,000
$36,000
$48,000
$1,082.00 plus
6.40% of the excess over
$36,000
$48,000
$125,000
$1,850.00 plus
6.80% of the excess over
$48,000
$125,000
$175,000
$7,086.00 plus
7.20% of the excess over
$125,000
$175,000
$225,000
$10,686.00 plus
7.60% of the excess over
$175,000
$225,000
$14,486.00 plus
7.90% of the excess over
$225,000
B. Married Persons
Over
$0
$38,400
1.40% of the excess over
$0
$38,400
$48,000
$538.00 plus
3.20% of the excess over
$38,400
$48,000
$72,000
$845.00 plus
5.50% of the excess over
$48,000
$72,000
$96,000
$2,165.00 plus
6.40% of the excess over
$72,000
$96,000
$250,000
$3,701.00 plus
6.80% of the excess over
$96,000
$250,000
$350,000
$14,173.00 plus
7.20% of the excess over
$250,000
$350,000
$450,000
$21,373.00 plus
7.60% of the excess over
$350,000
$450,000
$28,973.00 plus
7.90% of the excess over
$450,000
If the amount of wages (after
subtracting withholding allowances) is:
The amount of income tax to be withheld shall be:
The amount of income tax to be withheld shall be:
...................................
...................................
But not over
...................................
...................................
..............................................................
...................................
..............................................................
...................................
...................................
...................................
...................................
If the amount of wages (after
subtracting withholding allowances) is:
...................................
...................................
...................................
...................................
...................................
But not over
Value of each regular withholding allowance …................................................
Extra lump sum withholding allowance amount …................................................
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-3
PART 2
ALTERNATIVE METHOD OF COMPUTING TAX TO BE WITHHELD, UNLESS THE
ANNUALIZED METHOD OR WITHHOLDING TABLES ARE USED.
WEEKLY PAYROLL PERIOD
Value of each regular withholding allowance .................................. $ 22.00
Extra lump sum withholding allowance amount .............................. $141.35
If the period is weekly, proceed as follows:
Step 1. Deduct from the total wage for the period an amount for the withholding allowance equal to the number
of allowances claimed times $22.00.
a.
If employee claims no allowance (zero), no deduction is made. The total wage is used in
computing the amount of tax to be withheld.
b.
If employee claims one allowance, deduct $22.00; if two, deduct $44.00; if three, deduct
$66.00; and so forth.
c.
Deduct the extra lump sum withholding allowance amount of $141.35.
(If balance is negative, employee’s wage is fully exempt).
Step 2. Use the amount of wages arrived at in Step 1 to apply the rates shown in A & B below. If employee is
single — unmarried head of household, A applies; if employee is married, B applies.
AAppendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-4
WEEKLY PAYROLL PERIOD
Value of each regular withholding allowance............................................................. $ 22.00
Extra lump sum withholding allowance amount ......................................................... $141.35
A. Single Persons - Including Unmarried Heads of Household
Over
$0
$369
1.40% of the excess over
$0
$369
$462
$5.17 plus
3.20% of the excess over
$369
$462
$692
$8.15 plus
5.50% of the excess over
$462
$692
$923
$20.80 plus
6.40% of the excess over
$692
$923
$2,404
$35.58 plus
6.80% of the excess over
$923
$2,404
$3,365
$136.29 plus
7.20% of the excess over
$2,404
$3,365
$4,327
$205.48 plus
7.60% of the excess over
$3,365
$4,327
$278.59 plus
7.90% of the excess over
$4,327
B. Married Persons
Over
$0
$738
1.40% of the excess over
$0
$738
$923
$10.33 plus
3.20% of the excess over
$738
$923
$1,385
$16.25 plus
5.50% of the excess over
$923
$1,385
$1,846
$41.66 plus
6.40% of the excess over
$1,385
$1,846
$4,808
$71.16 plus
6.80% of the excess over
$1,846
$4,808
$6,731
$272.58 plus
7.20% of the excess over
$4,808
$6,731
$8,654
$411.04 plus
7.60% of the excess over
$6,731
$8,654
$557.19 plus
7.90% of the excess over
$8,654
If the amount of wages (after
subtracting withholding allowances) is:
The amount of income tax to be withheld shall be:
The amount of income tax to be withheld shall be:
...................................
...................................
...................................
...................................
If the amount of wages (after
subtracting withholding allowances) is:
But not over
...................................
...................................
...........................................................
...................................
...........................................................
...................................
...................................
...................................
But not over
...................................
...................................
...................................
...................................
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-5
BIWEEKLY PAYROLL PERIOD
Value of each regular withholding allowance .................................. $ 44.00
Extra lump sum withholding allowance amount .............................. $282.69
If the period is biweekly, proceed as follows:
Step 1. Deduct from the total wage for the period an amount for the withholding allowance equal to the number
of allowances claimed times $44.00.
a. If employee claims no allowance (zero), no deduction is made. The total wage is used in
computing the amount of tax to be withheld.
b. If employee claims one allowance, deduct $44.00; if two, deduct $88.00; if three, deduct
$132.00; and so forth.
c. Deduct the extra lump sum withholding allowance amount of $282.69.
(If balance is negative, employee’s wage is fully exempt).
Step 2. Use the amount of wages arrived at in Step 1 to apply the rates shown in A & B below. If employee is
single — unmarried head of household, A applies; if employee is married, B applies.
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-6
BIWEEKLY PAYROLL PERIOD
Value of each regular withholding allowance …......................................
$ 44.00
Extra lump sum withholding allowance amount …..................................
$282.69
A. Single Persons - Including Unmarried Heads of Household
Over
$0
$738
1.40% of the excess over
$0
$738
$923
$10.33 plus
3.20% of the excess over
$738
$923
$1,385
$16.25 plus
5.50% of the excess over
$923
$1,385
$1,846
$41.66 plus
6.40% of the excess over
$1,385
$1,846
$4,808
$71.16 plus
6.80% of the excess over
$1,846
$4,808
$6,731
$272.58 plus
7.20% of the excess over
$4,808
$6,731
$8,654
$411.04 plus
7.60% of the excess over
$6,731
$8,654
$557.19 plus
7.90% of the excess over
$8,654
B. Married Persons
Over
$0
$1,477
1.40% of the excess over
$0
$1,477
$1,846
$20.68 plus
3.20% of the excess over
$1,477
$1,846
$2,769
$32.49 plus
5.50% of the excess over
$1,846
$2,769
$3,692
$83.26 plus
6.40% of the excess over
$2,769
$3,692
$9,615
$142.33 plus
6.80% of the excess over
$3,692
$9,615
$13,462
$545.09 plus
7.20% of the excess over
$9,615
$13,462
$17,308
$822.07 plus
7.60% of the excess over
$13,462
$17,308
$1,114.37 plus
7.90% of the excess over
$17,308
If the amount of wages (after
subtracting withholding allowances) is:
The amount of income tax to be withheld shall be:
The amount of income tax to be withheld shall be:
...................................
...................................
But not over
...................................
...................................
...........................................................
...................................
...........................................................
...................................
...................................
...................................
...................................
If the amount of wages (after
subtracting withholding allowances) is:
...................................
...................................
...................................
...................................
...................................
But not over
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-7
SEMIMONTHLY PAYROLL PERIOD
Value of each regular withholding allowance .................................. $ 47.67
Extra lump sum withholding allowance amount .............................. $306.25
If the period is semimonthly, proceed as follows:
Step 1. Deduct from the total wage for the period an amount for the withholding allowance equal to the number
of allowances claimed times $47.67.
a. If employee claims no allowance (zero), no deduction is made. The total wage is used in
computing the amount of tax to be withheld.
b. If employee claims one allowance, deduct $47.67; if two, deduct $95.34; if three, deduct
$143.01; and so forth.
c. Deduct the extra lump sum withholding allowance amount of $306.25.
(If balance is negative, employee’s wage is fully exempt).
Step 2. Use the amount of wages arrived at in Step 1 to apply the rates shown in A & B below. If employee is
single — unmarried head of household, A applies; if employee is married, B applies.
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-8
SEMIMONTHLY PAYROLL PERIOD
Value of each regular withholding allowance …......................................
$ 47.67
Extra lump sum withholding allowance amount …..................................
$306.25
A. Single Persons - Including Unmarried Heads of Household
Over
$0
$800
1.40% of the excess over
$0
$800
$1,000
$11.20 plus
3.20% of the excess over
$800
$1,000
$1,500
$17.60 plus
5.50% of the excess over
$1,000
$1,500
$2,000
$45.10 plus
6.40% of the excess over
$1,500
$2,000
$5,208
$77.10 plus
6.80% of the excess over
$2,000
$5,208
$7,292
$295.24 plus
7.20% of the excess over
$5,208
$7,292
$9,375
$445.29 plus
7.60% of the excess over
$7,292
$9,375
$603.60 plus
7.90% of the excess over
$9,375
B. Married Persons
Over
$0
$1,600
1.40% of the excess over
$0
$1,600
$2,000
$22.40 plus
3.20% of the excess over
$1,600
$2,000
$3,000
$35.20 plus
5.50% of the excess over
$2,000
$3,000
$4,000
$90.20 plus
6.40% of the excess over
$3,000
$4,000
$10,417
$154.20 plus
6.80% of the excess over
$4,000
$10,417
$14,583
$590.56 plus
7.20% of the excess over
$10,417
$14,583
$18,750
$890.51 plus
7.60% of the excess over
$14,583
$18,750
$1,207.20 plus
7.90% of the excess over
$18,750
If the amount of wages (after
subtracting withholding allowances) is:
The amount of income tax to be withheld shall be:
The amount of income tax to be withheld shall be:
...................................
...................................
...................................
...................................
If the amount of wages (after
subtracting withholding allowances) is:
But not over
...................................
...................................
...........................................................
...................................
...........................................................
...................................
...................................
...................................
But not over
...................................
...................................
...................................
...................................
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-9
MONTHLY PAYROLL PERIOD
Value of each regular withholding allowance ……………………… ....... $ 95.33
Extra lump sum withholding allowance amount ..................................... $612.50
If the period is monthly, proceed as follows:
Step 1. Deduct from the total wage for the period an amount for the withholding allowance equal to the number of
allowances claimed times $95.33.
a.
If employee claims no allowance (zero), no deduction is made. The total wage is used in computing
the amount of tax to be withheld.
b.
If employee claims one allowance, deduct $95.33; if two, deduct $190.66; if three, deduct
$285.99; and so forth.
c.
Deduct the extra lump sum withholding allowance amount of $612.50.
(If balance is negative, employee’s wage is fully exempt).
Step 2. Use the amount of wages arrived at in Step 1 to apply the rates shown in A & B below. If employee is single —
unmarried head of household, A applies; if employee is married, B applies.
AAppendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-10
MONTHLY PAYROLL PERIOD
Value of each regular withholding allowance …......................................
$ 95.33
Extra lump sum withholding allowance amount …..................................
$612.50
A. Single Persons - Including Unmarried Heads of Household
Over
$0
$1,600
1.40% of the excess over
$0
$1,600
$2,000
$22.40 plus
3.20% of the excess over
$1,600
$2,000
$3,000
$35.20 plus
5.50% of the excess over
$2,000
$3,000
$4,000
$90.20 plus
6.40% of the excess over
$3,000
$4,000
$10,417
$154.20 plus
6.80% of the excess over
$4,000
$10,417
$14,583
$590.56 plus
7.20% of the excess over
$10,417
$14,583
$18,750
$890.51 plus
7.60% of the excess over
$14,583
$18,750
$1,207.20 plus
7.90% of the excess over
$18,750
B. Married Persons
Over
$0
$3,200
1.40% of the excess over
$0
$3,200
$4,000
$44.80 plus
3.20% of the excess over
$3,200
$4,000
$6,000
$70.40 plus
5.50% of the excess over
$4,000
$6,000
$8,000
$180.40 plus
6.40% of the excess over
$6,000
$8,000
$20,833
$308.40 plus
6.80% of the excess over
$8,000
$20,833
$29,167
$1,181.04 plus
7.20% of the excess over
$20,833
$29,167
$37,500
$1,781.09 plus
7.60% of the excess over
$29,167
$37,500
$2,414.40 plus
7.90% of the excess over
$37,500
If the amount of wages (after
subtracting withholding allowances) is:
The amount of income tax to be withheld shall be:
The amount of income tax to be withheld shall be:
...................................
...................................
But not over
...................................
...................................
...........................................................
...................................
...........................................................
...................................
...................................
...................................
...................................
If the amount of wages (after
subtracting withholding allowances) is:
...................................
...................................
...................................
...................................
...................................
But not over
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-11
DAILY OR MISCELLANEOUS PAYROLL PERIOD
Value of each regular withholding allowance ......................................... $ 3.13
Extra lump sum withholding allowance amount ..................................... $20.14
If the period is daily or miscellaneous, or if there is no payroll period using the daily wage, or the average wage per day,
as instructed, proceed as follows:
Step 1. Deduct from the total wage for the period an amount for the withholding allowance equal to the number of
allowances claimed times $3.13.
a.
If employee claims no allowance (zero), no deduction is made. The total wage is used in computing
the amount of tax to be withheld.
b.
If employee claims one allowance, deduct $3.13; if two, deduct $6.26; if three, deduct $9.39; and so forth.
c.
Deduct the extra lump sum withholding allowance amount of $20.14.
(If balance is negative, employee’s wage is fully exempt).
Step 2. Use the amount of wages arrived at in Step 1 to apply the rates shown in A & B below. If employee is single —
unmarried head of household, A applies; if employee is married, B applies.
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-12
DAILY OR MISCELLANEOUS PAYROLL PERIOD
Value of each regular withholding allowance............................................................. $ 3.13
Extra lump sum withholding allowance amount ......................................................... $20.14
A. Single Persons - Including Unmarried Heads of Household
Over
$0
$53
1.40% of the excess over
$0
$53
$66
$0.74 plus
3.20% of the excess over
$53
$66
$99
$1.16 plus
5.50% of the excess over
$66
$99
$132
$2.98 plus
6.40% of the excess over
$99
$132
$342
$5.09 plus
6.80% of the excess over
$132
$342
$479
$19.37 plus
7.20% of the excess over
$342
$479
$616
$29.23 plus
7.60% of the excess over
$479
$616
$39.64 plus
7.90% of the excess over
$616
B. Married Persons
Over
$0
$105
1.40% of the excess over
$0
$105
$132
$1.47 plus
3.20% of the excess over
$105
$132
$197
$2.33 plus
5.50% of the excess over
$132
$197
$263
$5.91 plus
6.40% of the excess over
$197
$263
$685
$10.13 plus
6.80% of the excess over
$263
$685
$959
$38.83 plus
7.20% of the excess over
$685
$959
$1,233
$58.56 plus
7.60% of the excess over
$959
$1,233
$79.38 plus
7.90% of the excess over
$1,233
The amount of income tax to be withheld shall be:
The amount of income tax to be withheld shall be:
...................................
...................................
...........................................................
...................................
...................................
...................................
...................................
If the amount of wages (after
subtracting withholding allowances) is:
...................................
...................................
...................................
...................................
...................................
But not over
...........................................................
...................................
If the amount of wages (after
subtracting withholding allowances) is:
But not over
...................................
...................................
0
1
2
3
4
5
6
7
8
9
10
or more
0
180
0
0
0
0
0
0
0
0
0
0
0
180
200
1
0
0
0
0
0
0
0
0
0
0
200
220
1
1
0
0
0
0
0
0
0
0
0
220
240
1
1
1
0
0
0
0
0
0
0
0
240
260
2
1
1
1
0
0
0
0
0
0
0
260
280
2
1
1
1
1
0
0
0
0
0
0
280
300
2
2
1
1
1
1
0
0
0
0
0
300
320
2
2
2
1
1
1
1
0
0
0
0
320
340
3
2
2
2
1
1
1
0
0
0
0
340
360
3
3
2
2
2
1
1
1
0
0
0
360
380
3
3
3
2
2
2
1
1
1
0
0
380
400
3
3
3
3
2
2
2
1
1
1
0
400
420
4
3
3
3
3
2
2
2
1
1
1
420
440
4
4
3
3
3
3
2
2
2
1
1
440
460
4
4
4
3
3
3
2
2
2
2
1
460
480
5
4
4
4
3
3
3
2
2
2
2
480
500
5
5
4
4
4
3
3
3
2
2
2
500
520
5
5
5
4
4
4
3
3
3
2
2
520
540
6
5
5
5
4
4
4
3
3
3
2
540
560
6
6
5
5
4
4
4
4
3
3
3
560
580
7
6
6
5
5
4
4
4
4
3
3
580
600
8
7
6
6
5
5
4
4
4
4
3
600
620
9
8
7
6
6
5
5
4
4
4
3
620
640
10
8
8
7
6
5
5
5
4
4
4
640
660
11
10
8
8
7
6
5
5
5
4
4
660
680
12
11
9
8
7
7
6
5
5
5
4
680
700
13
12
10
9
8
7
7
6
5
5
5
700
720
14
13
12
10
9
8
7
7
6
5
5
720
740
15
14
13
11
10
9
8
7
7
6
5
Weekly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-13
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
740
760
16
15
14
13
11
10
9
8
7
7
6
760
780
17
16
15
14
12
11
10
9
8
7
6
780
800
18
17
16
15
14
12
11
10
9
8
7
800
820
20
18
17
16
15
13
12
11
10
9
8
820
840
21
19
18
17
16
15
13
12
11
10
9
840
860
22
21
19
18
17
16
14
13
12
11
10
860
880
23
22
20
19
18
17
16
14
13
12
11
880
900
24
23
22
20
19
18
17
15
14
13
12
900
920
26
24
23
21
20
19
18
17
15
14
13
920
940
27
26
24
23
21
20
19
18
16
15
14
940
960
28
27
25
24
23
21
20
19
18
16
15
960
980
30
28
27
25
24
23
21
20
19
17
16
980
1,000
31
29
28
27
25
24
22
21
20
19
17
1,000
1,020
32
31
29
28
26
25
24
22
21
20
18
1,020
1,040
33
32
31
29
28
26
25
24
22
21
20
1,040
1,060
35
33
32
30
29
28
26
25
23
22
21
1,060
1,080
36
35
33
32
30
29
27
26
25
23
22
1,080
1,100
37
36
34
33
32
30
29
27
26
25
23
1,100
1,120
39
37
36
34
33
31
30
29
27
26
24
1,120
1,140
40
39
37
36
34
33
31
30
29
27
26
1,140
1,160
41
40
38
37
35
34
33
31
30
28
27
1,160
1,180
43
41
40
38
37
35
34
32
31
30
28
1,180
1,200
44
43
41
40
38
37
35
34
32
31
30
1,200
1,220
45
44
42
41
40
38
37
35
34
32
31
1,220
1,240
47
45
44
42
41
39
38
36
35
34
32
1,240
1,260
48
47
45
44
42
41
39
38
36
35
33
1,260
1,280
50
48
47
45
44
42
41
39
38
36
35
1,280
1,300
51
49
48
46
45
43
42
40
39
37
36
1,300
1,320
52
51
49
48
46
45
43
42
40
39
37
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-14
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
1,320
1,340
54
52
51
49
48
46
45
43
42
40
39
1,340
1,360
55
54
52
51
49
48
46
45
43
42
40
1,360
1,380
56
55
53
52
50
49
47
46
44
43
41
1,380
1,400
58
56
55
53
52
50
49
47
46
44
43
1,400
1,420
59
58
56
55
53
52
50
49
47
46
44
1,420
1,440
60
59
57
56
54
53
51
50
48
47
45
1,440
1,460
62
60
59
57
56
54
53
51
50
48
47
1,460
1,480
63
62
60
59
57
56
54
53
51
50
48
1,480
1,500
65
63
62
60
59
57
56
54
53
51
50
1,500
1,520
66
64
63
61
60
58
57
55
54
52
51
1,520
1,540
67
66
64
63
61
60
58
57
55
54
52
1,540
1,560
69
67
66
64
63
61
60
58
57
55
54
1,560
1,580
70
68
67
65
64
62
61
59
58
57
55
1,580
1,600
71
70
68
67
65
64
62
61
59
58
56
1,600
1,620
73
71
70
68
67
65
64
62
61
59
58
1,620
1,640
74
73
71
70
68
67
65
64
62
61
59
1,640
1,660
75
74
72
71
69
68
66
65
63
62
60
1,660
1,680
77
75
74
72
71
69
68
66
65
63
62
1,680
1,700
78
77
75
74
72
71
69
68
66
65
63
1,700
1,720
79
78
76
75
74
72
71
69
68
66
65
1,720
1,740
81
79
78
76
75
73
72
70
69
67
66
1,740
1,760
82
81
79
78
76
75
73
72
70
69
67
1,760
1,780
84
82
81
79
78
76
75
73
72
70
69
1,780
1,800
85
83
82
80
79
77
76
74
73
71
70
1,800
1,820
86
85
83
82
80
79
77
76
74
73
71
1,820
1,840
88
86
85
83
82
80
79
77
76
74
73
1,840
1,860
89
88
86
85
83
82
80
79
77
76
74
1,860
1,880
90
89
87
86
84
83
81
80
78
77
75
1,880
1,900
92
90
89
87
86
84
83
81
80
78
77
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-15
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
1,900
1,920
93
92
90
89
87
86
84
83
81
80
78
1,920
1,940
94
93
91
90
88
87
85
84
82
81
79
1,940
1,960
96
94
93
91
90
88
87
85
84
82
81
1,960
1,980
97
96
94
93
91
90
88
87
85
84
82
1,980
2,000
99
97
96
94
93
91
90
88
87
85
84
2,000
2,020
100
98
97
95
94
92
91
89
88
86
85
2,020
2,040
101
100
98
97
95
94
92
91
89
88
86
2,040
2,060
103
101
100
98
97
95
94
92
91
89
88
2,060
2,080
104
102
101
99
98
96
95
93
92
91
89
2,080
2,100
105
104
102
101
99
98
96
95
93
92
90
2,100
2,120
107
105
104
102
101
99
98
96
95
93
92
2,120
2,140
108
107
105
104
102
101
99
98
96
95
93
2,140
2,160
109
108
106
105
103
102
100
99
97
96
94
2,160
2,180
111
109
108
106
105
103
102
100
99
97
96
2,180
2,200
112
111
109
108
106
105
103
102
100
99
97
2,200
2,220
113
112
110
109
108
106
105
103
102
100
99
2,220
2,240
115
113
112
110
109
107
106
104
103
101
100
2,240
2,260
116
115
113
112
110
109
107
106
104
103
101
2,260
2,280
118
116
115
113
112
110
109
107
106
104
103
2,280
2,300
119
117
116
114
113
111
110
108
107
105
104
2,300
2,320
120
119
117
116
114
113
111
110
108
107
105
2,320
2,340
122
120
119
117
116
114
113
111
110
108
107
2,340
2,360
123
122
120
119
117
116
114
113
111
110
108
2,360
2,380
124
123
121
120
118
117
115
114
112
111
109
2,380
2,400
126
124
123
121
120
118
117
115
114
112
111
2,400
2,420
127
126
124
123
121
120
118
117
115
114
112
2,420
2,440
128
127
125
124
122
121
119
118
116
115
113
2,440
2,460
130
128
127
125
124
122
121
119
118
116
115
2,460
2,480
131
130
128
127
125
124
122
121
119
118
116
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-16
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
2,480
2,500
133
131
130
128
127
125
124
122
121
119
118
2,500
2,520
134
132
131
129
128
126
125
123
122
120
119
2,520
2,540
135
134
132
131
129
128
126
125
123
122
120
2,540
2,560
137
135
134
132
131
129
128
126
125
123
122
2,560
2,580
138
136
135
133
132
130
129
127
126
125
123
2,580
2,600
140
138
136
135
133
132
130
129
127
126
124
2,600
2,620
141
139
138
136
135
133
132
130
129
127
126
2,620
2,640
142
141
139
138
136
135
133
132
130
129
127
2,640
2,660
144
142
141
139
137
136
134
133
131
130
128
2,660
2,680
145
144
142
141
139
137
136
134
133
131
130
2,680
2,700
147
145
144
142
140
139
137
136
134
133
131
2,700
2,720
148
147
145
143
142
140
139
137
136
134
133
2,720
2,740
150
148
146
145
143
142
140
138
137
135
134
2,740
2,760
151
149
148
146
145
143
142
140
138
137
135
2,760
2,780
152
151
149
148
146
145
143
141
140
138
137
2,780
2,800
154
152
151
149
148
146
144
143
141
140
138
2,800
2,820
155
154
152
151
149
147
146
144
143
141
140
2,820
2,840
157
155
154
152
150
149
147
146
144
143
141
2,840
2,860
158
157
155
153
152
150
149
147
146
144
142
2,860
2,880
160
158
156
155
153
152
150
149
147
145
144
2,880
2,900
161
160
158
156
155
153
152
150
148
147
145
2,900
2,920
163
161
159
158
156
155
153
151
150
148
147
2,920
2,940
164
162
161
159
158
156
154
153
151
150
148
2,940
2,960
165
164
162
161
159
158
156
154
153
151
150
2,960
2,980
167
165
164
162
161
159
157
156
154
153
151
2,980
3,000
168
167
165
164
162
160
159
157
156
154
152
3,000
3,020
170
168
167
165
163
162
160
159
157
155
154
3,020
3,040
171
170
168
166
165
163
162
160
159
157
155
3,040
3,060
173
171
169
168
166
165
163
162
160
158
157
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-17
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
3,060
3,080
174
172
171
169
168
166
165
163
161
160
158
3,080
3,100
176
174
172
171
169
168
166
164
163
161
160
3,100
3,120
177
175
174
172
171
169
167
166
164
163
161
3,120
3,140
178
177
175
174
172
170
169
167
166
164
163
3,140
3,160
180
178
177
175
173
172
170
169
167
166
164
3,160
3,180
181
180
178
177
175
173
172
170
169
167
165
3,180
3,200
183
181
180
178
176
175
173
172
170
168
167
3,200
3,220
184
183
181
179
178
176
175
173
171
170
168
3,220
3,240
186
184
182
181
179
178
176
174
173
171
170
3,240
3,260
187
185
184
182
181
179
178
176
174
173
171
3,260
3,280
188
187
185
184
182
181
179
177
176
174
173
3,280
3,300
190
188
187
185
184
182
180
179
177
176
174
3,300
3,320
191
190
188
187
185
183
182
180
179
177
176
3,320
3,340
193
191
190
188
186
185
183
182
180
179
177
3,340
3,360
194
193
191
189
188
186
185
183
182
180
178
3,360
3,380
196
194
192
191
189
188
186
185
183
181
180
3,380
3,400
197
196
194
192
191
189
188
186
184
183
181
3,400
3,420
199
197
195
194
192
191
189
187
186
184
183
3,420
3,440
200
198
197
195
194
192
190
189
187
186
184
3,440
3,460
201
200
198
197
195
194
192
190
189
187
186
3,460
3,480
203
201
200
198
197
195
193
192
190
189
187
3,480
3,500
204
203
201
200
198
196
195
193
192
190
188
3,500
3,520
206
204
203
201
199
198
196
195
193
191
190
3,520
3,540
207
206
204
202
201
199
198
196
195
193
191
3,540
3,560
209
207
205
204
202
201
199
198
196
194
193
3,560
3,580
210
209
207
205
204
202
201
199
197
196
194
3,580
3,600
212
210
208
207
205
204
202
200
199
197
196
3,600
3,620
213
212
210
208
207
205
203
202
200
199
197
3,620
3,640
215
213
212
210
208
207
205
203
202
200
199
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-18
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
3,640
3,660
216
215
213
211
210
208
206
205
203
202
200
3,660
3,680
218
216
215
213
211
210
208
206
205
203
201
3,680
3,700
219
218
216
214
213
211
209
208
206
204
203
3,700
3,720
221
219
218
216
214
213
211
209
208
206
204
3,720
3,740
222
221
219
217
216
214
212
211
209
207
206
3,740
3,760
224
222
221
219
217
216
214
212
211
209
207
3,760
3,780
226
224
222
221
219
217
215
214
212
210
209
3,780
3,800
227
225
224
222
220
219
217
215
214
212
210
3,800
3,820
229
227
225
224
222
220
219
217
215
214
212
3,820
3,840
230
228
227
225
223
222
220
218
217
215
213
3,840
3,860
232
230
228
227
225
223
222
220
218
217
215
3,860
3,880
233
231
230
228
226
225
223
221
220
218
216
3,880
3,900
235
233
231
230
228
226
225
223
221
220
218
3,900
3,920
236
234
233
231
229
228
226
224
223
221
219
3,920
3,940
238
236
234
233
231
229
228
226
224
223
221
3,940
3,960
239
238
236
234
233
231
229
227
226
224
222
3,960
3,980
241
239
237
236
234
232
231
229
227
226
224
3,980
4,000
242
241
239
237
236
234
232
231
229
227
226
4,000
4,020
244
242
240
239
237
235
234
232
230
229
227
4,020
4,040
245
244
242
240
239
237
235
234
232
230
229
4,040
4,060
247
245
243
242
240
238
237
235
233
232
230
4,060
4,080
248
247
245
243
242
240
238
237
235
233
232
4,080
4,100
250
248
246
245
243
241
240
238
236
235
233
4,100
4,120
251
250
248
246
245
243
241
240
238
236
235
4,120
4,140
253
251
250
248
246
245
243
241
240
238
236
4,140
4,160
254
253
251
249
248
246
244
243
241
239
238
4,160
4,180
256
254
253
251
249
248
246
244
243
241
239
4,180
4,200
257
256
254
252
251
249
247
246
244
242
241
4,200
4,220
259
257
256
254
252
251
249
247
246
244
242
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-19
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
4,220
4,240
260
259
257
255
254
252
250
249
247
245
244
4,240
4,260
262
260
259
257
255
254
252
250
249
247
245
4,260
4,280
264
262
260
259
257
255
253
252
250
248
247
4,280
4,300
265
263
262
260
258
257
255
253
252
250
248
4,300
4,320
267
265
263
262
260
258
257
255
253
252
250
4,320
4,340
268
266
265
263
261
260
258
256
255
253
251
4,340
4,360
270
268
266
265
263
261
260
258
256
255
253
4,360
4,380
271
269
268
266
264
263
261
259
258
256
254
4,380
4,400
273
271
269
268
266
264
263
261
259
258
256
4,400
4,420
274
272
271
269
267
266
264
262
261
259
257
4,420
4,440
276
274
272
271
269
267
266
264
262
261
259
4,440
4,460
277
276
274
272
271
269
267
265
264
262
260
4,460
4,480
279
277
275
274
272
270
269
267
265
264
262
4,480
4,500
280
279
277
275
274
272
270
269
267
265
264
4,500
4,520
282
280
278
277
275
273
272
270
268
267
265
4,520
4,540
283
282
280
278
277
275
273
272
270
268
267
4,540
4,560
285
283
282
280
278
276
275
273
271
270
268
4,560
4,580
287
285
283
281
280
278
276
275
273
271
270
4,580
4,600
288
286
285
283
281
280
278
276
274
273
271
4,600
4,620
290
288
286
285
283
281
279
278
276
274
273
4,620
4,640
291
290
288
286
284
283
281
279
278
276
274
4,640
4,660
293
291
289
288
286
284
283
281
279
277
276
4,660
4,680
295
293
291
289
288
286
284
282
281
279
277
4,680
4,700
296
294
293
291
289
287
286
284
282
280
279
4,700
4,720
298
296
294
292
291
289
287
286
284
282
280
4,720
4,740
299
298
296
294
292
291
289
287
285
284
282
4,740
4,760
301
299
297
296
294
292
290
289
287
285
283
4,760
4,780
302
301
299
297
295
294
292
290
289
287
285
4,780
4,800
304
302
301
299
297
295
294
292
290
288
287
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-20
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
4,800
4,820
306
304
302
300
299
297
295
293
292
290
288
4,820
4,840
307
305
304
302
300
298
297
295
293
292
290
4,840
4,860
309
307
305
304
302
300
298
297
295
293
291
4,860
4,880
310
309
307
305
303
302
300
298
296
295
293
4,880
4,900
312
310
308
307
305
303
301
300
298
296
295
4,900
4,920
313
312
310
308
307
305
303
301
300
298
296
4,920
4,940
315
313
312
310
308
306
305
303
301
299
298
4,940
4,960
317
315
313
311
310
308
306
304
303
301
299
4,960
4,980
318
316
315
313
311
310
308
306
304
303
301
4,980
5,000
320
318
316
315
313
311
309
308
306
304
302
5,000 & over
321
319
317
315
314
312
310
308
307
305
303
7.9% of excess over $5,000 plus
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-21
0
1
2
3
4
5
6
7
8
9
10
or more
0
180
0
0
0
0
0
0
0
0
0
0
0
180
200
1
0
0
0
0
0
0
0
0
0
0
200
220
1
1
0
0
0
0
0
0
0
0
0
220
240
1
1
1
0
0
0
0
0
0
0
0
240
260
2
1
1
1
0
0
0
0
0
0
0
260
280
2
1
1
1
1
0
0
0
0
0
0
280
300
2
2
1
1
1
1
0
0
0
0
0
300
320
2
2
2
1
1
1
1
0
0
0
0
320
340
3
2
2
2
1
1
1
0
0
0
0
340
360
3
3
2
2
2
1
1
1
0
0
0
360
380
3
3
3
2
2
2
1
1
1
0
0
380
400
3
3
3
3
2
2
2
1
1
1
0
400
420
4
3
3
3
3
2
2
2
1
1
1
420
440
4
4
3
3
3
3
2
2
2
1
1
440
460
4
4
4
3
3
3
2
2
2
2
1
460
480
5
4
4
4
3
3
3
2
2
2
2
480
500
5
5
4
4
4
3
3
3
2
2
2
500
520
5
5
5
4
4
4
3
3
3
2
2
520
540
5
5
5
5
4
4
4
3
3
3
2
540
560
6
5
5
5
4
4
4
4
3
3
3
560
580
6
6
5
5
5
4
4
4
4
3
3
580
600
6
6
6
5
5
5
4
4
4
4
3
600
620
7
6
6
6
5
5
5
4
4
4
3
620
640
7
7
6
6
6
5
5
5
4
4
4
640
660
7
7
7
6
6
6
5
5
5
4
4
660
680
7
7
7
6
6
6
6
5
5
5
4
680
700
8
7
7
7
6
6
6
6
5
5
5
700
720
8
8
7
7
7
6
6
6
5
5
5
720
740
8
8
8
7
7
7
6
6
6
5
5
Weekly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-22
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
740
760
9
8
8
8
7
7
7
6
6
6
5
760
780
9
8
8
8
8
7
7
7
6
6
6
780
800
9
9
8
8
8
8
7
7
7
6
6
800
820
9
9
9
8
8
8
8
7
7
7
6
820
840
10
9
9
9
8
8
8
7
7
7
7
840
860
10
10
9
9
9
8
8
8
7
7
7
860
880
10
10
10
9
9
9
8
8
8
7
7
880
900
11
10
10
10
9
9
9
8
8
8
7
900
920
11
11
10
10
10
9
9
9
8
8
8
920
940
12
11
11
10
10
10
9
9
9
8
8
940
960
13
12
11
10
10
10
9
9
9
9
8
960
980
13
13
12
11
10
10
10
9
9
9
9
980
1,000
14
13
12
12
11
10
10
10
9
9
9
1,000
1,020
15
14
13
12
12
11
10
10
10
9
9
1,020
1,040
15
14
14
13
12
12
11
10
10
10
9
1,040
1,060
16
15
14
14
13
12
12
11
10
10
10
1,060
1,080
17
16
15
14
14
13
12
12
11
10
10
1,080
1,100
18
16
16
15
14
14
13
12
11
11
10
1,100
1,120
19
18
16
16
15
14
13
13
12
11
11
1,120
1,140
20
19
17
16
16
15
14
13
13
12
11
1,140
1,160
21
20
19
17
16
15
15
14
13
13
12
1,160
1,180
22
21
20
18
17
16
15
15
14
13
13
1,180
1,200
23
22
21
20
18
17
16
15
15
14
13
1,200
1,220
24
23
22
21
19
18
17
16
15
15
14
1,220
1,240
25
24
23
22
21
19
18
17
16
15
15
1,240
1,260
26
25
24
23
22
20
19
18
17
16
15
1,260
1,280
28
26
25
24
23
22
20
19
18
17
16
1,280
1,300
29
27
26
25
24
23
21
20
19
18
17
1,300
1,320
30
29
27
26
25
24
23
21
20
19
18
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-23
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
1,320
1,340
31
30
28
27
26
25
24
22
21
20
19
1,340
1,360
32
31
30
28
27
26
25
23
22
21
20
1,360
1,380
33
32
31
29
28
27
26
25
23
22
21
1,380
1,400
34
33
32
31
29
28
27
26
24
23
22
1,400
1,420
35
34
33
32
30
29
28
27
26
24
23
1,420
1,440
36
35
34
33
32
30
29
28
27
25
24
1,440
1,460
37
36
35
34
33
31
30
29
28
27
25
1,460
1,480
39
37
36
35
34
33
31
30
29
28
26
1,480
1,500
40
38
37
36
35
34
32
31
30
29
28
1,500
1,520
41
40
38
37
36
35
34
32
31
30
29
1,520
1,540
42
41
39
38
37
36
35
33
32
31
30
1,540
1,560
43
42
41
39
38
37
36
34
33
32
31
1,560
1,580
44
43
42
40
39
38
37
36
34
33
32
1,580
1,600
46
44
43
42
40
39
38
37
35
34
33
1,600
1,620
47
46
44
43
41
40
39
38
37
35
34
1,620
1,640
48
47
45
44
43
41
40
39
38
36
35
1,640
1,660
50
48
47
45
44
43
41
40
39
38
36
1,660
1,680
51
49
48
47
45
44
42
41
40
39
37
1,680
1,700
52
51
49
48
47
45
44
42
41
40
39
1,700
1,720
53
52
51
49
48
46
45
44
42
41
40
1,720
1,740
55
53
52
50
49
48
46
45
43
42
41
1,740
1,760
56
55
53
52
50
49
48
46
45
43
42
1,760
1,780
57
56
54
53
52
50
49
47
46
45
43
1,780
1,800
59
57
56
54
53
51
50
49
47
46
44
1,800
1,820
60
58
57
56
54
53
51
50
49
47
46
1,820
1,840
61
60
58
57
55
54
53
51
50
48
47
1,840
1,860
62
61
60
58
57
55
54
53
51
50
48
1,860
1,880
64
62
61
59
58
57
55
54
52
51
50
1,880
1,900
65
64
62
61
59
58
56
55
54
52
51
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-24
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
1,900
1,920
66
65
63
62
61
59
58
56
55
54
52
1,920
1,940
67
66
65
63
62
60
59
58
56
55
53
1,940
1,960
69
67
66
65
63
62
60
59
58
56
55
1,960
1,980
70
69
67
66
64
63
62
60
59
57
56
1,980
2,000
71
70
69
67
66
64
63
61
60
59
57
2,000
2,020
73
71
70
68
67
66
64
63
61
60
59
2,020
2,040
74
73
71
70
68
67
65
64
63
61
60
2,040
2,060
75
74
72
71
70
68
67
65
64
63
61
2,060
2,080
77
75
74
72
71
69
68
67
65
64
62
2,080
2,100
78
77
75
74
72
71
69
68
66
65
64
2,100
2,120
80
78
77
75
74
72
71
69
68
66
65
2,120
2,140
81
79
78
76
75
73
72
70
69
68
66
2,140
2,160
82
81
79
78
76
75
73
72
70
69
67
2,160
2,180
84
82
81
79
78
76
75
73
72
70
69
2,180
2,200
85
83
82
80
79
77
76
74
73
71
70
2,200
2,220
86
85
83
82
80
79
77
76
74
73
71
2,220
2,240
88
86
85
83
82
80
79
77
76
74
73
2,240
2,260
89
88
86
85
83
82
80
79
77
76
74
2,260
2,280
90
89
87
86
84
83
81
80
78
77
75
2,280
2,300
92
90
89
87
86
84
83
81
80
78
77
2,300
2,320
93
92
90
89
87
86
84
83
81
80
78
2,320
2,340
94
93
91
90
88
87
85
84
82
81
80
2,340
2,360
96
94
93
91
90
88
87
85
84
82
81
2,360
2,380
97
96
94
93
91
90
88
87
85
84
82
2,380
2,400
99
97
96
94
93
91
90
88
87
85
84
2,400
2,420
100
98
97
95
94
92
91
89
88
86
85
2,420
2,440
101
100
98
97
95
94
92
91
89
88
86
2,440
2,460
103
101
100
98
97
95
94
92
91
89
88
2,460
2,480
104
102
101
99
98
97
95
94
92
91
89
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-25
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
2,480
2,500
105
104
102
101
99
98
96
95
93
92
90
2,500
2,520
107
105
104
102
101
99
98
96
95
93
92
2,520
2,540
108
107
105
104
102
101
99
98
96
95
93
2,540
2,560
109
108
106
105
103
102
100
99
97
96
94
2,560
2,580
111
109
108
106
105
103
102
100
99
97
96
2,580
2,600
112
111
109
108
106
105
103
102
100
99
97
2,600
2,620
114
112
111
109
108
106
105
103
102
100
99
2,620
2,640
115
113
112
110
109
107
106
104
103
101
100
2,640
2,660
116
115
113
112
110
109
107
106
104
103
101
2,660
2,680
118
116
115
113
112
110
109
107
106
104
103
2,680
2,700
119
117
116
114
113
111
110
108
107
105
104
2,700
2,720
120
119
117
116
114
113
111
110
108
107
105
2,720
2,740
122
120
119
117
116
114
113
111
110
108
107
2,740
2,760
123
122
120
119
117
116
114
113
111
110
108
2,760
2,780
124
123
121
120
118
117
115
114
112
111
109
2,780
2,800
126
124
123
121
120
118
117
115
114
112
111
2,800
2,820
127
126
124
123
121
120
118
117
115
114
112
2,820
2,840
128
127
125
124
122
121
119
118
116
115
114
2,840
2,860
130
128
127
125
124
122
121
119
118
116
115
2,860
2,880
131
130
128
127
125
124
122
121
119
118
116
2,880
2,900
133
131
130
128
127
125
124
122
121
119
118
2,900
2,920
134
132
131
129
128
126
125
123
122
120
119
2,920
2,940
135
134
132
131
129
128
126
125
123
122
120
2,940
2,960
137
135
134
132
131
129
128
126
125
123
122
2,960
2,980
138
136
135
133
132
131
129
128
126
125
123
2,980
3,000
139
138
136
135
133
132
130
129
127
126
124
3,000
3,020
141
139
138
136
135
133
132
130
129
127
126
3,020
3,040
142
141
139
138
136
135
133
132
130
129
127
3,040
3,060
143
142
140
139
137
136
134
133
131
130
128
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-26
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
3,060
3,080
145
143
142
140
139
137
136
134
133
131
130
3,080
3,100
146
145
143
142
140
139
137
136
134
133
131
3,100
3,120
148
146
145
143
142
140
139
137
136
134
133
3,120
3,140
149
147
146
144
143
141
140
138
137
135
134
3,140
3,160
150
149
147
146
144
143
141
140
138
137
135
3,160
3,180
152
150
149
147
146
144
143
141
140
138
137
3,180
3,200
153
151
150
148
147
145
144
142
141
139
138
3,200
3,220
154
153
151
150
148
147
145
144
142
141
139
3,220
3,240
156
154
153
151
150
148
147
145
144
142
141
3,240
3,260
157
156
154
153
151
150
148
147
145
144
142
3,260
3,280
158
157
155
154
152
151
149
148
146
145
143
3,280
3,300
160
158
157
155
154
152
151
149
148
146
145
3,300
3,320
161
160
158
157
155
154
152
151
149
148
146
3,320
3,340
162
161
159
158
156
155
153
152
150
149
148
3,340
3,360
164
162
161
159
158
156
155
153
152
150
149
3,360
3,380
165
164
162
161
159
158
156
155
153
152
150
3,380
3,400
167
165
164
162
161
159
158
156
155
153
152
3,400
3,420
168
166
165
163
162
160
159
157
156
154
153
3,420
3,440
169
168
166
165
163
162
160
159
157
156
154
3,440
3,460
171
169
168
166
165
163
162
160
159
157
156
3,460
3,480
172
170
169
167
166
165
163
162
160
159
157
3,480
3,500
173
172
170
169
167
166
164
163
161
160
158
3,500
3,520
175
173
172
170
169
167
166
164
163
161
160
3,520
3,540
176
175
173
172
170
169
167
166
164
163
161
3,540
3,560
177
176
174
173
171
170
168
167
165
164
162
3,560
3,580
179
177
176
174
173
171
170
168
167
165
164
3,580
3,600
180
179
177
176
174
173
171
170
168
167
165
3,600
3,620
182
180
179
177
176
174
173
171
170
168
167
3,620
3,640
183
181
180
178
177
175
174
172
171
169
168
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-27
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
3,640
3,660
184
183
181
180
178
177
175
174
172
171
169
3,660
3,680
186
184
183
181
180
178
177
175
174
172
171
3,680
3,700
187
185
184
182
181
179
178
176
175
173
172
3,700
3,720
188
187
185
184
182
181
179
178
176
175
173
3,720
3,740
190
188
187
185
184
182
181
179
178
176
175
3,740
3,760
191
190
188
187
185
184
182
181
179
178
176
3,760
3,780
192
191
189
188
186
185
183
182
180
179
177
3,780
3,800
194
192
191
189
188
186
185
183
182
180
179
3,800
3,820
195
194
192
191
189
188
186
185
183
182
180
3,820
3,840
196
195
193
192
190
189
187
186
184
183
182
3,840
3,860
198
196
195
193
192
190
189
187
186
184
183
3,860
3,880
199
198
196
195
193
192
190
189
187
186
184
3,880
3,900
201
199
198
196
195
193
192
190
189
187
186
3,900
3,920
202
200
199
197
196
194
193
191
190
188
187
3,920
3,940
203
202
200
199
197
196
194
193
191
190
188
3,940
3,960
205
203
202
200
199
197
196
194
193
191
190
3,960
3,980
206
204
203
201
200
199
197
196
194
193
191
3,980
4,000
207
206
204
203
201
200
198
197
195
194
192
4,000
4,020
209
207
206
204
203
201
200
198
197
195
194
4,020
4,040
210
209
207
206
204
203
201
200
198
197
195
4,040
4,060
211
210
208
207
205
204
202
201
199
198
196
4,060
4,080
213
211
210
208
207
205
204
202
201
199
198
4,080
4,100
214
213
211
210
208
207
205
204
202
201
199
4,100
4,120
216
214
213
211
210
208
207
205
204
202
201
4,120
4,140
217
215
214
212
211
209
208
206
205
203
202
4,140
4,160
218
217
215
214
212
211
209
208
206
205
203
4,160
4,180
220
218
217
215
214
212
211
209
208
206
205
4,180
4,200
221
219
218
216
215
213
212
210
209
207
206
4,200
4,220
222
221
219
218
216
215
213
212
210
209
207
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-28
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
4,220
4,240
224
222
221
219
218
216
215
213
212
210
209
4,240
4,260
225
224
222
221
219
218
216
215
213
212
210
4,260
4,280
226
225
223
222
220
219
217
216
214
213
211
4,280
4,300
228
226
225
223
222
220
219
217
216
214
213
4,300
4,320
229
228
226
225
223
222
220
219
217
216
214
4,320
4,340
230
229
227
226
224
223
221
220
218
217
216
4,340
4,360
232
230
229
227
226
224
223
221
220
218
217
4,360
4,380
233
232
230
229
227
226
224
223
221
220
218
4,380
4,400
235
233
232
230
229
227
226
224
223
221
220
4,400
4,420
236
234
233
231
230
228
227
225
224
222
221
4,420
4,440
237
236
234
233
231
230
228
227
225
224
222
4,440
4,460
239
237
236
234
233
231
230
228
227
225
224
4,460
4,480
240
238
237
235
234
233
231
230
228
227
225
4,480
4,500
241
240
238
237
235
234
232
231
229
228
226
4,500
4,520
243
241
240
238
237
235
234
232
231
229
228
4,520
4,540
244
243
241
240
238
237
235
234
232
231
229
4,540
4,560
245
244
242
241
239
238
236
235
233
232
230
4,560
4,580
247
245
244
242
241
239
238
236
235
233
232
4,580
4,600
248
247
245
244
242
241
239
238
236
235
233
4,600
4,620
250
248
247
245
244
242
241
239
238
236
235
4,620
4,640
251
249
248
246
245
243
242
240
239
237
236
4,640
4,660
252
251
249
248
246
245
243
242
240
239
237
4,660
4,680
254
252
251
249
248
246
245
243
242
240
239
4,680
4,700
255
253
252
250
249
247
246
244
243
241
240
4,700
4,720
256
255
253
252
250
249
247
246
244
243
241
4,720
4,740
258
256
255
253
252
250
249
247
246
244
243
4,740
4,760
259
258
256
255
253
252
250
249
247
246
244
4,760
4,780
260
259
257
256
254
253
251
250
248
247
245
4,780
4,800
262
260
259
257
256
254
253
251
250
248
247
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-29
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
4,800
4,820
263
262
260
259
257
256
254
253
251
250
248
4,820
4,840
264
263
261
260
258
257
255
254
252
251
250
4,840
4,860
266
264
263
261
260
258
257
255
254
252
251
4,860
4,880
267
266
264
263
261
260
258
257
255
254
252
4,880
4,900
269
267
266
264
263
261
260
258
257
255
254
4,900
4,920
270
268
267
265
264
262
261
259
258
256
255
4,920
4,940
271
270
268
267
265
264
262
261
259
258
256
4,940
4,960
273
271
270
268
267
265
264
262
261
259
258
4,960
4,980
274
272
271
269
268
267
265
264
262
261
259
4,980
5,000
276
274
272
271
269
268
266
265
263
262
260
5,000
5,020
277
275
274
272
271
269
268
266
265
263
262
5,020
5,040
278
277
275
274
272
271
269
268
266
265
263
5,040
5,060
280
278
277
275
273
272
270
269
267
266
264
5,060
5,080
281
280
278
277
275
273
272
270
269
267
266
5,080
5,100
283
281
280
278
276
275
273
272
270
269
267
5,100
5,120
284
283
281
279
278
276
275
273
272
270
269
5,120
5,140
286
284
282
281
279
278
276
274
273
271
270
5,140
5,160
287
285
284
282
281
279
278
276
274
273
271
5,160
5,180
288
287
285
284
282
281
279
277
276
274
273
5,180
5,200
290
288
287
285
284
282
280
279
277
276
274
5,200
5,220
291
290
288
287
285
283
282
280
279
277
276
5,220
5,240
293
291
290
288
286
285
283
282
280
279
277
5,240
5,260
294
293
291
289
288
286
285
283
282
280
278
5,260
5,280
296
294
292
291
289
288
286
285
283
281
280
5,280
5,300
297
296
294
292
291
289
288
286
284
283
281
5,300
5,320
299
297
295
294
292
291
289
287
286
284
283
5,320
5,340
300
298
297
295
294
292
290
289
287
286
284
5,340
5,360
301
300
298
297
295
294
292
290
289
287
286
5,360
5,380
303
301
300
298
297
295
293
292
290
289
287
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-30
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
5,380
5,400
304
303
301
300
298
296
295
293
292
290
288
5,400
5,420
306
304
303
301
299
298
296
295
293
291
290
5,420
5,440
307
306
304
302
301
299
298
296
295
293
291
5,440
5,460
309
307
305
304
302
301
299
298
296
294
293
5,460
5,480
310
308
307
305
304
302
301
299
297
296
294
5,480
5,500
312
310
308
307
305
304
302
300
299
297
296
5,500
5,520
313
311
310
308
307
305
303
302
300
299
297
5,520
5,540
314
313
311
310
308
306
305
303
302
300
299
5,540
5,560
316
314
313
311
309
308
306
305
303
302
300
5,560
5,580
317
316
314
313
311
309
308
306
305
303
301
5,580
5,600
319
317
316
314
312
311
309
308
306
304
303
5,600
5,620
320
319
317
315
314
312
311
309
307
306
304
5,620
5,640
322
320
318
317
315
314
312
310
309
307
306
5,640
5,660
323
321
320
318
317
315
314
312
310
309
307
5,660
5,680
324
323
321
320
318
317
315
313
312
310
309
5,680
5,700
326
324
323
321
320
318
316
315
313
312
310
5,700
5,720
327
326
324
323
321
319
318
316
315
313
312
5,720
5,740
329
327
326
324
322
321
319
318
316
315
313
5,740
5,760
330
329
327
325
324
322
321
319
318
316
314
5,760
5,780
332
330
328
327
325
324
322
321
319
317
316
5,780
5,800
333
332
330
328
327
325
324
322
320
319
317
5,800
5,820
335
333
331
330
328
327
325
323
322
320
319
5,820
5,840
336
334
333
331
330
328
326
325
323
322
320
5,840
5,860
337
336
334
333
331
330
328
326
325
323
322
5,860
5,880
339
337
336
334
333
331
329
328
326
325
323
5,880
5,900
340
339
337
336
334
332
331
329
328
326
324
5,900
5,920
342
340
339
337
335
334
332
331
329
327
326
5,920
5,940
343
342
340
338
337
335
334
332
331
329
327
5,940
5,960
345
343
341
340
338
337
335
334
332
330
329
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-31
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
5,960
5,980
346
344
343
341
340
338
337
335
333
332
330
5,980
6,000
348
346
344
343
341
340
338
336
335
333
332
6,000
6,020
349
347
346
344
343
341
339
338
336
335
333
6,020
6,040
350
349
347
346
344
342
341
339
338
336
335
6,040
6,060
352
350
349
347
345
344
342
341
339
338
336
6,060
6,080
353
352
350
349
347
345
344
342
341
339
337
6,080
6,100
355
353
352
350
348
347
345
344
342
340
339
6,100
6,120
356
355
353
351
350
348
347
345
343
342
340
6,120
6,140
358
356
354
353
351
350
348
346
345
343
342
6,140
6,160
359
357
356
354
353
351
350
348
346
345
343
6,160
6,180
360
359
357
356
354
353
351
349
348
346
345
6,180
6,200
362
360
359
357
356
354
352
351
349
348
346
6,200
6,220
363
362
360
359
357
355
354
352
351
349
348
6,220
6,240
365
363
362
360
358
357
355
354
352
351
349
6,240
6,260
366
365
363
361
360
358
357
355
354
352
350
6,260
6,280
368
366
364
363
361
360
358
357
355
353
352
6,280
6,300
369
368
366
364
363
361
360
358
356
355
353
6,300
6,320
371
369
367
366
364
363
361
359
358
356
355
6,320
6,340
372
370
369
367
366
364
362
361
359
358
356
6,340
6,360
373
372
370
369
367
366
364
362
361
359
358
6,360
6,380
375
373
372
370
369
367
365
364
362
361
359
6,380
6,400
376
375
373
372
370
368
367
365
364
362
360
6,400
6,420
378
376
375
373
371
370
368
367
365
363
362
6,420
6,440
379
378
376
374
373
371
370
368
367
365
363
6,440
6,460
381
379
377
376
374
373
371
370
368
366
365
6,460
6,480
382
380
379
377
376
374
373
371
369
368
366
6,480
6,500
384
382
380
379
377
376
374
372
371
369
368
6,500
6,520
385
383
382
380
379
377
375
374
372
371
369
6,520
6,540
386
385
383
382
380
378
377
375
374
372
371
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-32
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
6,540
6,560
388
386
385
383
381
380
378
377
375
374
372
6,560
6,580
389
388
386
385
383
381
380
378
377
375
373
6,580
6,600
391
389
388
386
384
383
381
380
378
376
375
6,600
6,620
392
391
389
387
386
384
383
381
379
378
376
6,620
6,640
394
392
390
389
387
386
384
382
381
379
378
6,640
6,660
395
393
392
390
389
387
386
384
382
381
379
6,660
6,680
396
395
393
392
390
389
387
385
384
382
381
6,680
6,700
398
396
395
393
392
390
388
387
385
384
382
6,700
6,720
399
398
396
395
393
391
390
388
387
385
384
6,720
6,740
401
399
398
396
394
393
391
390
388
387
385
6,740
6,760
402
401
399
397
396
394
393
391
390
388
386
6,760
6,780
404
402
400
399
397
396
394
393
391
389
388
6,780
6,800
405
404
402
400
399
397
396
394
392
391
389
6,800
6,820
407
405
403
402
400
399
397
395
394
392
391
6,820
6,840
408
406
405
403
402
400
398
397
395
394
392
6,840
6,860
409
408
406
405
403
402
400
398
397
395
394
6,860
6,880
411
409
408
406
405
403
401
400
398
397
395
6,880
6,900
412
411
409
408
406
404
403
401
400
398
396
6,900
6,920
414
412
411
409
407
406
404
403
401
399
398
6,920
6,940
415
414
412
410
409
407
406
404
403
401
399
6,940
6,960
417
415
414
412
410
409
407
406
404
402
401
6,960
6,980
418
417
415
413
412
410
409
407
405
404
402
6,980
7,000
420
418
417
415
413
412
410
408
407
405
404
7,000
7,020
422
420
418
416
415
413
411
410
408
407
405
7,020
7,040
423
421
420
418
416
415
413
411
410
408
407
7,040
7,060
425
423
421
420
418
416
415
413
411
410
408
7,060
7,080
426
424
423
421
419
418
416
414
413
411
409
7,080
7,100
428
426
424
423
421
419
418
416
414
413
411
7,100
7,120
429
427
426
424
422
421
419
417
416
414
412
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-33
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
7,120
7,140
431
429
427
426
424
422
421
419
417
416
414
7,140
7,160
432
430
429
427
425
424
422
420
419
417
415
7,160
7,180
434
432
430
429
427
425
424
422
420
419
417
7,180
7,200
435
434
432
430
428
427
425
423
422
420
418
7,200
7,220
437
435
433
432
430
428
427
425
423
422
420
7,220
7,240
438
437
435
433
432
430
428
427
425
423
422
7,240
7,260
440
438
436
435
433
431
430
428
426
425
423
7,260
7,280
441
440
438
436
435
433
431
430
428
426
425
7,280
7,300
443
441
439
438
436
434
433
431
429
428
426
7,300
7,320
444
443
441
439
438
436
434
433
431
429
428
7,320
7,340
446
444
442
441
439
437
436
434
432
431
429
7,340
7,360
447
446
444
442
441
439
437
436
434
432
431
7,360
7,380
449
447
446
444
442
441
439
437
435
434
432
7,380
7,400
450
449
447
445
444
442
440
439
437
435
434
7,400
7,420
452
450
449
447
445
444
442
440
439
437
435
7,420
7,440
453
452
450
448
447
445
443
442
440
438
437
7,440
7,460
455
453
452
450
448
447
445
443
442
440
438
7,460
7,480
456
455
453
451
450
448
446
445
443
441
440
7,480
7,500
458
456
455
453
451
450
448
446
445
443
441
7,500
7,520
460
458
456
454
453
451
449
448
446
444
443
7,520
7,540
461
459
458
456
454
453
451
449
448
446
444
7,540
7,560
463
461
459
458
456
454
453
451
449
447
446
7,560
7,580
464
462
461
459
457
456
454
452
451
449
447
7,580
7,600
466
464
462
461
459
457
456
454
452
451
449
7,600
7,620
467
465
464
462
460
459
457
455
454
452
450
7,620
7,640
469
467
465
464
462
460
459
457
455
454
452
7,640
7,660
470
468
467
465
463
462
460
458
457
455
453
7,660
7,680
472
470
468
467
465
463
462
460
458
457
455
7,680
7,700
473
472
470
468
466
465
463
461
460
458
456
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-34
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
7,700
7,720
475
473
471
470
468
466
465
463
461
460
458
7,720
7,740
476
475
473
471
470
468
466
465
463
461
460
7,740
7,760
478
476
474
473
471
469
468
466
464
463
461
7,760
7,780
479
478
476
474
473
471
469
468
466
464
463
7,780
7,800
481
479
477
476
474
472
471
469
467
466
464
7,800
7,820
482
481
479
477
476
474
472
471
469
467
466
7,820
7,840
484
482
480
479
477
475
474
472
470
469
467
7,840
7,860
485
484
482
480
479
477
475
474
472
470
469
7,860
7,880
487
485
484
482
480
479
477
475
473
472
470
7,880
7,900
488
487
485
483
482
480
478
477
475
473
472
7,900
7,920
490
488
487
485
483
482
480
478
477
475
473
7,920
7,940
491
490
488
486
485
483
481
480
478
476
475
7,940
7,960
493
491
490
488
486
485
483
481
480
478
476
7,960
7,980
494
493
491
489
488
486
484
483
481
479
478
7,980
8,000
496
494
493
491
489
488
486
484
483
481
479
8,000
8,020
498
496
494
492
491
489
487
486
484
482
481
8,020
8,040
499
497
496
494
492
491
489
487
486
484
482
8,040
8,060
501
499
497
496
494
492
491
489
487
485
484
8,060
8,080
502
500
499
497
495
494
492
490
489
487
485
8,080
8,100
504
502
500
499
497
495
494
492
490
489
487
8,100
8,120
505
503
502
500
498
497
495
493
492
490
488
8,120
8,140
507
505
503
502
500
498
497
495
493
492
490
8,140
8,160
508
506
505
503
501
500
498
496
495
493
491
8,160
8,180
510
508
506
505
503
501
500
498
496
495
493
8,180
8,200
511
510
508
506
504
503
501
499
498
496
494
8,200
8,220
513
511
509
508
506
504
503
501
499
498
496
8,220
8,240
514
513
511
509
508
506
504
503
501
499
498
8,240
8,260
516
514
512
511
509
507
506
504
502
501
499
8,260
8,280
517
516
514
512
511
509
507
506
504
502
501
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-35
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
8,280
8,300
519
517
515
514
512
510
509
507
505
504
502
8,300
8,320
520
519
517
515
514
512
510
509
507
505
504
8,320
8,340
522
520
518
517
515
513
512
510
508
507
505
8,340
8,360
523
522
520
518
517
515
513
512
510
508
507
8,360
8,380
525
523
522
520
518
517
515
513
511
510
508
8,380
8,400
526
525
523
521
520
518
516
515
513
511
510
8,400
8,420
528
526
525
523
521
520
518
516
515
513
511
8,420
8,440
529
528
526
524
523
521
519
518
516
514
513
8,440
8,460
531
529
528
526
524
523
521
519
518
516
514
8,460
8,480
532
531
529
527
526
524
522
521
519
517
516
8,480
8,500
534
532
531
529
527
526
524
522
521
519
517
8,500
8,520
536
534
532
530
529
527
525
524
522
520
519
8,520
8,540
537
535
534
532
530
529
527
525
524
522
520
8,540
8,560
539
537
535
534
532
530
529
527
525
523
522
8,560
8,580
540
538
537
535
533
532
530
528
527
525
523
8,580
8,600
542
540
538
537
535
533
532
530
528
527
525
8,600
8,620
543
541
540
538
536
535
533
531
530
528
526
8,620
8,640
545
543
541
540
538
536
535
533
531
530
528
8,640
8,660
546
544
543
541
539
538
536
534
533
531
529
8,660
8,680
548
546
544
543
541
539
538
536
534
533
531
8,680
8,700
549
548
546
544
542
541
539
537
536
534
532
8,700
8,720
551
549
547
546
544
542
541
539
537
536
534
8,720
8,740
552
551
549
547
546
544
542
541
539
537
536
8,740
8,760
554
552
550
549
547
545
544
542
540
539
537
8,760
8,780
555
554
552
550
549
547
545
544
542
540
539
8,780
8,800
557
555
553
552
550
548
547
545
543
542
540
8,800
8,820
558
557
555
553
552
550
548
547
545
543
542
8,820
8,840
560
558
556
555
553
551
550
548
546
545
543
8,840
8,860
562
560
558
556
555
553
551
550
548
546
545
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-36
0
1
2
3
4
5
6
7
8
9
10
or more
Weekly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
8,860
8,880
563
561
560
558
556
555
553
551
549
548
546
8,880
8,900
565
563
561
559
558
556
554
553
551
549
548
8,900
8,920
566
565
563
561
559
558
556
554
553
551
549
8,920
8,940
568
566
564
563
561
559
557
556
554
552
551
8,940
8,960
569
568
566
564
562
561
559
557
556
554
552
8,960
8,980
571
569
568
566
564
562
561
559
557
555
554
8,980
9,000
573
571
569
567
566
564
562
560
559
557
555
9,000
9,020
574
572
571
569
567
565
564
562
560
559
557
9,020
9,040
576
574
572
571
569
567
565
564
562
560
558
9,040
9,060
577
576
574
572
570
569
567
565
563
562
560
9,060
9,080
579
577
575
574
572
570
568
567
565
563
562
9,080
9,100
580
579
577
575
574
572
570
568
567
565
563
9,100
9,120
582
580
579
577
575
573
572
570
568
566
565
9,120
9,140
584
582
580
578
577
575
573
571
570
568
566
9,140
9,160
585
583
582
580
578
577
575
573
571
570
568
9,160
9,180
587
585
583
582
580
578
576
575
573
571
569
9,180
9,200
588
587
585
583
581
580
578
576
574
573
571
9,200 & over
589
587
586
584
582
580
579
577
575
574
572
7.9% of excess over $9,200 plus
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-37
0
1
2
3
4
5
6
7
8
9
10
or more
0
320
0
0
0
0
0
0
0
0
0
0
0
320
340
1
0
0
0
0
0
0
0
0
0
0
340
360
1
0
0
0
0
0
0
0
0
0
0
360
380
1
1
0
0
0
0
0
0
0
0
0
380
400
2
1
0
0
0
0
0
0
0
0
0
400
420
2
1
1
0
0
0
0
0
0
0
0
420
440
2
1
1
0
0
0
0
0
0
0
0
440
460
2
2
1
0
0
0
0
0
0
0
0
460
480
3
2
1
1
0
0
0
0
0
0
0
480
500
3
2
2
1
0
0
0
0
0
0
0
500
520
3
3
2
1
1
0
0
0
0
0
0
520
540
3
3
2
2
1
0
0
0
0
0
0
540
560
4
3
3
2
1
1
0
0
0
0
0
560
580
4
3
3
2
2
1
0
0
0
0
0
580
600
4
4
3
2
2
1
1
0
0
0
0
600
620
5
4
3
3
2
2
1
0
0
0
0
620
640
5
4
4
3
2
2
1
1
0
0
0
640
660
5
5
4
3
3
2
1
1
0
0
0
660
680
5
5
4
4
3
2
2
1
0
0
0
680
700
6
5
4
4
3
3
2
1
1
0
0
700
720
6
5
5
4
4
3
2
2
1
0
0
720
740
6
6
5
4
4
3
3
2
1
1
0
740
760
7
6
5
5
4
3
3
2
2
1
0
760
780
7
6
6
5
4
4
3
3
2
1
1
780
800
7
6
6
5
5
4
3
3
2
2
1
800
820
7
7
6
6
5
4
4
3
2
2
1
820
840
8
7
6
6
5
5
4
3
3
2
2
840
860
8
7
7
6
5
5
4
4
3
2
2
860
880
8
8
7
6
6
5
5
4
3
3
2
Biweekly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-38
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
880
900
9
8
7
7
6
5
5
4
4
3
2
900
920
9
8
8
7
6
6
5
4
4
3
3
920
940
9
8
8
7
7
6
5
5
4
4
3
940
960
9
9
8
7
7
6
6
5
4
4
3
960
980
10
9
8
8
7
7
6
5
5
4
3
980
1,000
10
9
9
8
7
7
6
6
5
4
4
1,000
1,020
10
10
9
8
8
7
6
6
5
5
4
1,020
1,040
11
10
9
9
8
7
7
6
6
5
4
1,040
1,060
11
10
10
9
8
8
7
6
6
5
5
1,060
1,080
12
10
10
9
9
8
7
7
6
5
5
1,080
1,100
13
11
10
9
9
8
8
7
6
6
5
1,100
1,120
13
12
10
10
9
9
8
7
7
6
5
1,120
1,140
14
12
11
10
9
9
8
8
7
6
6
1,140
1,160
14
13
12
10
10
9
8
8
7
7
6
1,160
1,180
15
14
12
11
10
9
9
8
7
7
6
1,180
1,200
16
14
13
12
10
10
9
8
8
7
7
1,200
1,220
16
15
14
12
11
10
9
9
8
7
7
1,220
1,240
18
16
14
13
11
10
10
9
8
8
7
1,240
1,260
19
16
15
13
12
11
10
9
9
8
7
1,260
1,280
20
17
15
14
13
11
10
10
9
8
8
1,280
1,300
21
18
16
15
13
12
10
10
9
9
8
1,300
1,320
22
20
17
15
14
13
11
10
9
9
8
1,320
1,340
23
21
18
16
15
13
12
10
10
9
9
1,340
1,360
24
22
19
17
15
14
12
11
10
9
9
1,360
1,380
25
23
20
18
16
14
13
12
10
10
9
1,380
1,400
26
24
22
19
17
15
14
12
11
10
9
1,400
1,420
27
25
23
20
18
16
14
13
12
10
10
1,420
1,440
29
26
24
21
19
16
15
14
12
11
10
1,440
1,460
30
27
25
22
20
18
16
14
13
11
10
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-39
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
1,460
1,480
31
28
26
24
21
19
16
15
13
12
11
1,480
1,500
32
29
27
25
22
20
17
15
14
13
11
1,500
1,520
33
31
28
26
23
21
18
16
15
13
12
1,520
1,540
34
32
29
27
24
22
20
17
15
14
13
1,540
1,560
35
33
30
28
26
23
21
18
16
15
13
1,560
1,580
36
34
31
29
27
24
22
19
17
15
14
1,580
1,600
37
35
33
30
28
25
23
20
18
16
14
1,600
1,620
38
36
34
31
29
26
24
22
19
17
15
1,620
1,640
40
37
35
32
30
27
25
23
20
18
16
1,640
1,660
41
38
36
33
31
29
26
24
21
19
16
1,660
1,680
42
39
37
35
32
30
27
25
22
20
18
1,680
1,700
43
40
38
36
33
31
28
26
24
21
19
1,700
1,720
44
42
39
37
34
32
29
27
25
22
20
1,720
1,740
46
43
40
38
35
33
31
28
26
23
21
1,740
1,760
47
44
41
39
37
34
32
29
27
24
22
1,760
1,780
48
45
43
40
38
35
33
30
28
26
23
1,780
1,800
49
47
44
41
39
36
34
31
29
27
24
1,800
1,820
51
48
45
42
40
37
35
33
30
28
25
1,820
1,840
52
49
46
44
41
38
36
34
31
29
26
1,840
1,860
53
51
48
45
42
40
37
35
32
30
27
1,860
1,880
55
52
49
46
43
41
38
36
33
31
29
1,880
1,900
56
53
50
47
45
42
39
37
35
32
30
1,900
1,920
57
54
52
49
46
43
40
38
36
33
31
1,920
1,940
58
56
53
50
47
44
42
39
37
34
32
1,940
1,960
60
57
54
51
48
46
43
40
38
35
33
1,960
1,980
61
58
55
53
50
47
44
41
39
37
34
1,980
2,000
62
59
57
54
51
48
45
43
40
38
35
2,000
2,020
64
61
58
55
52
49
47
44
41
39
36
2,020
2,040
65
62
59
56
54
51
48
45
42
40
37
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-40
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
2,040
2,060
66
63
60
58
55
52
49
46
44
41
38
2,060
2,080
67
65
62
59
56
53
51
48
45
42
40
2,080
2,100
69
66
63
60
57
55
52
49
46
43
41
2,100
2,120
70
67
64
62
59
56
53
50
47
45
42
2,120
2,140
71
68
66
63
60
57
54
52
49
46
43
2,140
2,160
73
70
67
64
61
58
56
53
50
47
44
2,160
2,180
74
71
68
65
63
60
57
54
51
48
46
2,180
2,200
75
72
69
67
64
61
58
55
53
50
47
2,200
2,220
77
74
71
68
65
62
59
57
54
51
48
2,220
2,240
78
75
72
69
66
64
61
58
55
52
49
2,240
2,260
79
76
73
70
68
65
62
59
56
54
51
2,260
2,280
81
78
75
72
69
66
63
60
58
55
52
2,280
2,300
82
79
76
73
70
67
65
62
59
56
53
2,300
2,320
83
80
78
75
72
69
66
63
60
57
55
2,320
2,340
85
82
79
76
73
70
67
64
62
59
56
2,340
2,360
86
83
80
77
74
71
68
66
63
60
57
2,360
2,380
88
85
82
79
76
73
70
67
64
61
58
2,380
2,400
89
86
83
80
77
74
71
68
65
63
60
2,400
2,420
90
87
84
81
78
75
72
69
67
64
61
2,420
2,440
92
89
86
83
80
77
74
71
68
65
62
2,440
2,460
93
90
87
84
81
78
75
72
69
66
64
2,460
2,480
94
91
88
85
82
79
76
73
70
68
65
2,480
2,500
96
93
90
87
84
81
78
75
72
69
66
2,500
2,520
97
94
91
88
85
82
79
76
73
70
67
2,520
2,540
98
95
92
89
86
83
80
78
75
72
69
2,540
2,560
100
97
94
91
88
85
82
79
76
73
70
2,560
2,580
101
98
95
92
89
86
83
80
77
74
71
2,580
2,600
103
100
97
94
91
88
85
82
79
76
73
2,600
2,620
104
101
98
95
92
89
86
83
80
77
74
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-41
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
2,620
2,640
105
102
99
96
93
90
87
84
81
78
75
2,640
2,660
107
104
101
98
95
92
89
86
83
80
77
2,660
2,680
108
105
102
99
96
93
90
87
84
81
78
2,680
2,700
109
106
103
100
97
94
91
88
85
82
79
2,700
2,720
111
108
105
102
99
96
93
90
87
84
81
2,720
2,740
112
109
106
103
100
97
94
91
88
85
82
2,740
2,760
113
110
107
104
101
98
95
92
89
86
83
2,760
2,780
115
112
109
106
103
100
97
94
91
88
85
2,780
2,800
116
113
110
107
104
101
98
95
92
89
86
2,800
2,820
117
114
112
109
106
103
100
97
94
91
88
2,820
2,840
119
116
113
110
107
104
101
98
95
92
89
2,840
2,860
120
117
114
111
108
105
102
99
96
93
90
2,860
2,880
122
119
116
113
110
107
104
101
98
95
92
2,880
2,900
123
120
117
114
111
108
105
102
99
96
93
2,900
2,920
124
121
118
115
112
109
106
103
100
97
94
2,920
2,940
126
123
120
117
114
111
108
105
102
99
96
2,940
2,960
127
124
121
118
115
112
109
106
103
100
97
2,960
2,980
128
125
122
119
116
113
110
107
104
101
98
2,980
3,000
130
127
124
121
118
115
112
109
106
103
100
3,000
3,020
131
128
125
122
119
116
113
110
107
104
101
3,020
3,040
132
129
126
123
120
117
114
112
109
106
103
3,040
3,060
134
131
128
125
122
119
116
113
110
107
104
3,060
3,080
135
132
129
126
123
120
117
114
111
108
105
3,080
3,100
137
134
131
128
125
122
119
116
113
110
107
3,100
3,120
138
135
132
129
126
123
120
117
114
111
108
3,120
3,140
139
136
133
130
127
124
121
118
115
112
109
3,140
3,160
141
138
135
132
129
126
123
120
117
114
111
3,160
3,180
142
139
136
133
130
127
124
121
118
115
112
3,180
3,200
143
140
137
134
131
128
125
122
119
116
113
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-42
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
3,200
3,220
145
142
139
136
133
130
127
124
121
118
115
3,220
3,240
146
143
140
137
134
131
128
125
122
119
116
3,240
3,260
147
144
141
138
135
132
129
126
123
120
117
3,260
3,280
149
146
143
140
137
134
131
128
125
122
119
3,280
3,300
150
147
144
141
138
135
132
129
126
123
120
3,300
3,320
151
148
146
143
140
137
134
131
128
125
122
3,320
3,340
153
150
147
144
141
138
135
132
129
126
123
3,340
3,360
154
151
148
145
142
139
136
133
130
127
124
3,360
3,380
156
153
150
147
144
141
138
135
132
129
126
3,380
3,400
157
154
151
148
145
142
139
136
133
130
127
3,400
3,420
158
155
152
149
146
143
140
137
134
131
128
3,420
3,440
160
157
154
151
148
145
142
139
136
133
130
3,440
3,460
161
158
155
152
149
146
143
140
137
134
131
3,460
3,480
162
159
156
153
150
147
144
141
138
135
132
3,480
3,500
164
161
158
155
152
149
146
143
140
137
134
3,500
3,520
165
162
159
156
153
150
147
144
141
138
135
3,520
3,540
166
163
160
157
154
151
148
146
143
140
137
3,540
3,560
168
165
162
159
156
153
150
147
144
141
138
3,560
3,580
169
166
163
160
157
154
151
148
145
142
139
3,580
3,600
171
168
165
162
159
156
153
150
147
144
141
3,600
3,620
172
169
166
163
160
157
154
151
148
145
142
3,620
3,640
173
170
167
164
161
158
155
152
149
146
143
3,640
3,660
175
172
169
166
163
160
157
154
151
148
145
3,660
3,680
176
173
170
167
164
161
158
155
152
149
146
3,680
3,700
177
174
171
168
165
162
159
156
153
150
147
3,700
3,720
179
176
173
170
167
164
161
158
155
152
149
3,720
3,740
180
177
174
171
168
165
162
159
156
153
150
3,740
3,760
181
178
175
172
169
166
163
160
157
154
151
3,760
3,780
183
180
177
174
171
168
165
162
159
156
153
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-43
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
3,780
3,800
184
181
178
175
172
169
166
163
160
157
154
3,800
3,820
185
182
180
177
174
171
168
165
162
159
156
3,820
3,840
187
184
181
178
175
172
169
166
163
160
157
3,840
3,860
188
185
182
179
176
173
170
167
164
161
158
3,860
3,880
190
187
184
181
178
175
172
169
166
163
160
3,880
3,900
191
188
185
182
179
176
173
170
167
164
161
3,900
3,920
192
189
186
183
180
177
174
171
168
165
162
3,920
3,940
194
191
188
185
182
179
176
173
170
167
164
3,940
3,960
195
192
189
186
183
180
177
174
171
168
165
3,960
3,980
196
193
190
187
184
181
178
175
172
169
166
3,980
4,000
198
195
192
189
186
183
180
177
174
171
168
4,000
4,020
199
196
193
190
187
184
181
178
175
172
169
4,020
4,040
200
197
194
191
188
185
182
180
177
174
171
4,040
4,060
202
199
196
193
190
187
184
181
178
175
172
4,060
4,080
203
200
197
194
191
188
185
182
179
176
173
4,080
4,100
205
202
199
196
193
190
187
184
181
178
175
4,100
4,120
206
203
200
197
194
191
188
185
182
179
176
4,120
4,140
207
204
201
198
195
192
189
186
183
180
177
4,140
4,160
209
206
203
200
197
194
191
188
185
182
179
4,160
4,180
210
207
204
201
198
195
192
189
186
183
180
4,180
4,200
211
208
205
202
199
196
193
190
187
184
181
4,200
4,220
213
210
207
204
201
198
195
192
189
186
183
4,220
4,240
214
211
208
205
202
199
196
193
190
187
184
4,240
4,260
215
212
209
206
203
200
197
194
191
188
185
4,260
4,280
217
214
211
208
205
202
199
196
193
190
187
4,280
4,300
218
215
212
209
206
203
200
197
194
191
188
4,300
4,320
219
216
214
211
208
205
202
199
196
193
190
4,320
4,340
221
218
215
212
209
206
203
200
197
194
191
4,340
4,360
222
219
216
213
210
207
204
201
198
195
192
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-44
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
4,360
4,380
224
221
218
215
212
209
206
203
200
197
194
4,380
4,400
225
222
219
216
213
210
207
204
201
198
195
4,400
4,420
226
223
220
217
214
211
208
205
202
199
196
4,420
4,440
228
225
222
219
216
213
210
207
204
201
198
4,440
4,460
229
226
223
220
217
214
211
208
205
202
199
4,460
4,480
230
227
224
221
218
215
212
209
206
203
200
4,480
4,500
232
229
226
223
220
217
214
211
208
205
202
4,500
4,520
233
230
227
224
221
218
215
212
209
206
203
4,520
4,540
234
231
228
225
222
219
216
214
211
208
205
4,540
4,560
236
233
230
227
224
221
218
215
212
209
206
4,560
4,580
237
234
231
228
225
222
219
216
213
210
207
4,580
4,600
239
236
233
230
227
224
221
218
215
212
209
4,600
4,620
240
237
234
231
228
225
222
219
216
213
210
4,620
4,640
241
238
235
232
229
226
223
220
217
214
211
4,640
4,660
243
240
237
234
231
228
225
222
219
216
213
4,660
4,680
244
241
238
235
232
229
226
223
220
217
214
4,680
4,700
245
242
239
236
233
230
227
224
221
218
215
4,700
4,720
247
244
241
238
235
232
229
226
223
220
217
4,720
4,740
248
245
242
239
236
233
230
227
224
221
218
4,740
4,760
249
246
243
240
237
234
231
228
225
222
219
4,760
4,780
251
248
245
242
239
236
233
230
227
224
221
4,780
4,800
252
249
246
243
240
237
234
231
228
225
222
4,800
4,820
253
250
248
245
242
239
236
233
230
227
224
4,820
4,840
255
252
249
246
243
240
237
234
231
228
225
4,840
4,860
256
253
250
247
244
241
238
235
232
229
226
4,860
4,880
258
255
252
249
246
243
240
237
234
231
228
4,880
4,900
259
256
253
250
247
244
241
238
235
232
229
4,900
4,920
260
257
254
251
248
245
242
239
236
233
230
4,920
4,940
262
259
256
253
250
247
244
241
238
235
232
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-45
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
4,940
4,960
263
260
257
254
251
248
245
242
239
236
233
4,960
4,980
264
261
258
255
252
249
246
243
240
237
234
4,980
5,000
266
263
260
257
254
251
248
245
242
239
236
5,000
5,020
267
264
261
258
255
252
249
246
243
240
237
5,020
5,040
268
265
262
259
256
253
250
248
245
242
239
5,040
5,060
270
267
264
261
258
255
252
249
246
243
240
5,060
5,080
271
268
265
262
259
256
253
250
247
244
241
5,080
5,100
273
270
267
264
261
258
255
252
249
246
243
5,100
5,120
274
271
268
265
262
259
256
253
250
247
244
5,120
5,140
275
272
269
266
263
260
257
254
251
248
245
5,140
5,160
277
274
271
268
265
262
259
256
253
250
247
5,160
5,180
278
275
272
269
266
263
260
257
254
251
248
5,180
5,200
280
277
273
270
267
264
261
258
255
252
249
5,200
5,220
281
278
275
272
269
266
263
260
257
254
251
5,220
5,240
283
279
276
273
270
267
264
261
258
255
252
5,240
5,260
284
281
278
275
271
268
265
262
259
256
253
5,260
5,280
285
282
279
276
273
270
267
264
261
258
255
5,280
5,300
287
284
281
277
274
271
268
265
262
259
256
5,300
5,320
288
285
282
279
276
273
270
267
264
261
258
5,320
5,340
290
287
283
280
277
274
271
268
265
262
259
5,340
5,360
291
288
285
282
279
275
272
269
266
263
260
5,360
5,380
293
290
286
283
280
277
274
271
268
265
262
5,380
5,400
294
291
288
285
281
278
275
272
269
266
263
5,400
5,420
296
292
289
286
283
280
277
273
270
267
264
5,420
5,440
297
294
291
288
284
281
278
275
272
269
266
5,440
5,460
298
295
292
289
286
283
279
276
273
270
267
5,460
5,480
300
297
294
290
287
284
281
278
275
271
268
5,480
5,500
301
298
295
292
289
285
282
279
276
273
270
5,500
5,520
303
300
296
293
290
287
284
281
277
274
271
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-46
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
5,520
5,540
304
301
298
295
292
288
285
282
279
276
273
5,540
5,560
306
302
299
296
293
290
287
283
280
277
274
5,560
5,580
307
304
301
298
294
291
288
285
282
279
275
5,580
5,600
309
305
302
299
296
293
290
286
283
280
277
5,600
5,620
310
307
304
300
297
294
291
288
285
281
278
5,620
5,640
311
308
305
302
299
296
292
289
286
283
280
5,640
5,660
313
310
307
303
300
297
294
291
288
284
281
5,660
5,680
314
311
308
305
302
298
295
292
289
286
283
5,680
5,700
316
313
309
306
303
300
297
294
290
287
284
5,700
5,720
317
314
311
308
304
301
298
295
292
289
285
5,720
5,740
319
315
312
309
306
303
300
296
293
290
287
5,740
5,760
320
317
314
311
307
304
301
298
295
292
288
5,760
5,780
321
318
315
312
309
306
302
299
296
293
290
5,780
5,800
323
320
317
313
310
307
304
301
298
294
291
5,800
5,820
324
321
318
315
312
309
305
302
299
296
293
5,820
5,840
326
323
319
316
313
310
307
304
300
297
294
5,840
5,860
327
324
321
318
315
311
308
305
302
299
296
5,860
5,880
329
326
322
319
316
313
310
307
303
300
297
5,880
5,900
330
327
324
321
317
314
311
308
305
302
298
5,900
5,920
332
328
325
322
319
316
313
309
306
303
300
5,920
5,940
333
330
327
324
320
317
314
311
308
304
301
5,940
5,960
334
331
328
325
322
319
315
312
309
306
303
5,960
5,980
336
333
330
326
323
320
317
314
311
307
304
5,980
6,000
337
334
331
328
325
321
318
315
312
309
306
6,000
6,020
339
336
332
329
326
323
320
317
313
310
307
6,020
6,040
340
337
334
331
328
324
321
318
315
312
309
6,040
6,060
342
338
335
332
329
326
323
319
316
313
310
6,060
6,080
343
340
337
334
330
327
324
321
318
315
311
6,080
6,100
345
341
338
335
332
329
326
322
319
316
313
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-47
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
6,100
6,120
346
343
340
336
333
330
327
324
321
317
314
6,120
6,140
347
344
341
338
335
332
328
325
322
319
316
6,140
6,160
349
346
343
339
336
333
330
327
324
320
317
6,160
6,180
350
347
344
341
338
334
331
328
325
322
319
6,180
6,200
352
349
345
342
339
336
333
330
326
323
320
6,200
6,220
353
350
347
344
340
337
334
331
328
325
321
6,220
6,240
355
351
348
345
342
339
336
332
329
326
323
6,240
6,260
356
353
350
347
343
340
337
334
331
328
324
6,260
6,280
357
354
351
348
345
342
338
335
332
329
326
6,280
6,300
359
356
353
349
346
343
340
337
334
330
327
6,300
6,320
360
357
354
351
348
345
341
338
335
332
329
6,320
6,340
362
359
355
352
349
346
343
340
336
333
330
6,340
6,360
363
360
357
354
351
347
344
341
338
335
332
6,360
6,380
365
362
358
355
352
349
346
343
339
336
333
6,380
6,400
366
363
360
357
353
350
347
344
341
338
334
6,400
6,420
368
364
361
358
355
352
349
345
342
339
336
6,420
6,440
369
366
363
360
356
353
350
347
344
340
337
6,440
6,460
370
367
364
361
358
355
351
348
345
342
339
6,460
6,480
372
369
366
362
359
356
353
350
347
343
340
6,480
6,500
373
370
367
364
361
357
354
351
348
345
342
6,500
6,520
375
372
368
365
362
359
356
353
349
346
343
6,520
6,540
376
373
370
367
364
360
357
354
351
348
345
6,540
6,560
378
374
371
368
365
362
359
355
352
349
346
6,560
6,580
379
376
373
370
366
363
360
357
354
351
347
6,580
6,600
381
377
374
371
368
365
362
358
355
352
349
6,600
6,620
382
379
376
372
369
366
363
360
357
353
350
6,620
6,640
383
380
377
374
371
368
364
361
358
355
352
6,640
6,660
385
382
379
375
372
369
366
363
360
356
353
6,660
6,680
386
383
380
377
374
370
367
364
361
358
355
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-48
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
6,680
6,700
388
385
381
378
375
372
369
366
362
359
356
6,700
6,720
389
386
383
380
376
373
370
367
364
361
357
6,720
6,740
391
387
384
381
378
375
372
368
365
362
359
6,740
6,760
392
389
386
383
379
376
373
370
367
364
360
6,760
6,780
393
390
387
384
381
378
374
371
368
365
362
6,780
6,800
395
392
389
385
382
379
376
373
370
366
363
6,800
6,820
396
393
390
387
384
381
377
374
371
368
365
6,820
6,840
398
395
391
388
385
382
379
376
372
369
366
6,840
6,860
399
396
393
390
387
383
380
377
374
371
368
6,860
6,880
401
398
394
391
388
385
382
379
375
372
369
6,880
6,900
402
399
396
393
389
386
383
380
377
374
370
6,900
6,920
404
400
397
394
391
388
385
381
378
375
372
6,920
6,940
405
402
399
396
392
389
386
383
380
376
373
6,940
6,960
406
403
400
397
394
391
387
384
381
378
375
6,960
6,980
408
405
402
398
395
392
389
386
383
379
376
6,980
7,000
409
406
403
400
397
393
390
387
384
381
378
7,000
7,020
411
408
404
401
398
395
392
389
385
382
379
7,020
7,040
412
409
406
403
400
396
393
390
387
384
381
7,040
7,060
414
410
407
404
401
398
395
391
388
385
382
7,060
7,080
415
412
409
406
402
399
396
393
390
387
383
7,080
7,100
417
413
410
407
404
401
398
394
391
388
385
7,100
7,120
418
415
412
408
405
402
399
396
393
389
386
7,120
7,140
420
417
413
410
407
404
400
397
394
391
388
7,140
7,160
421
418
415
411
408
405
402
399
396
392
389
7,160
7,180
423
420
416
413
410
406
403
400
397
394
391
7,180
7,200
424
421
418
414
411
408
405
402
398
395
392
7,200
7,220
426
423
419
416
413
409
406
403
400
397
393
7,220
7,240
427
424
421
417
414
411
408
404
401
398
395
7,240
7,260
429
426
422
419
416
412
409
406
403
400
396
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-49
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
7,260
7,280
431
427
424
420
417
414
410
407
404
401
398
7,280
7,300
432
429
425
422
419
415
412
409
406
402
399
7,300
7,320
434
430
427
424
420
417
413
410
407
404
401
7,320
7,340
435
432
428
425
422
418
415
412
408
405
402
7,340
7,360
437
433
430
427
423
420
417
413
410
407
404
7,360
7,380
438
435
431
428
425
421
418
415
411
408
405
7,380
7,400
440
436
433
430
426
423
420
416
413
410
406
7,400
7,420
441
438
434
431
428
424
421
418
414
411
408
7,420
7,440
443
439
436
433
429
426
423
419
416
413
409
7,440
7,460
444
441
438
434
431
427
424
421
417
414
411
7,460
7,480
446
442
439
436
432
429
426
422
419
416
412
7,480
7,500
447
444
441
437
434
431
427
424
420
417
414
7,500
7,520
449
445
442
439
435
432
429
425
422
419
415
7,520
7,540
450
447
444
440
437
434
430
427
424
420
417
7,540
7,560
452
448
445
442
438
435
432
428
425
422
418
7,560
7,580
453
450
447
443
440
437
433
430
427
423
420
7,580
7,600
455
451
448
445
441
438
435
431
428
425
421
7,600
7,620
456
453
450
446
443
440
436
433
430
426
423
7,620
7,640
458
455
451
448
445
441
438
434
431
428
424
7,640
7,660
459
456
453
449
446
443
439
436
433
429
426
7,660
7,680
461
458
454
451
448
444
441
438
434
431
427
7,680
7,700
462
459
456
452
449
446
442
439
436
432
429
7,700
7,720
464
461
457
454
451
447
444
441
437
434
431
7,720
7,740
465
462
459
455
452
449
445
442
439
435
432
7,740
7,760
467
464
460
457
454
450
447
444
440
437
434
7,760
7,780
469
465
462
458
455
452
448
445
442
438
435
7,780
7,800
470
467
463
460
457
453
450
447
443
440
437
7,800
7,820
472
468
465
462
458
455
451
448
445
441
438
7,820
7,840
473
470
466
463
460
456
453
450
446
443
440
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-50
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
7,840
7,860
475
471
468
465
461
458
455
451
448
445
441
7,860
7,880
476
473
469
466
463
459
456
453
449
446
443
7,880
7,900
478
474
471
468
464
461
458
454
451
448
444
7,900
7,920
479
476
472
469
466
462
459
456
452
449
446
7,920
7,940
481
477
474
471
467
464
461
457
454
451
447
7,940
7,960
482
479
476
472
469
465
462
459
455
452
449
7,960
7,980
484
480
477
474
470
467
464
460
457
454
450
7,980
8,000
485
482
479
475
472
469
465
462
458
455
452
8,000
8,020
487
483
480
477
473
470
467
463
460
457
453
8,020
8,040
488
485
482
478
475
472
468
465
462
458
455
8,040
8,060
490
486
483
480
476
473
470
466
463
460
456
8,060
8,080
491
488
485
481
478
475
471
468
465
461
458
8,080
8,100
493
489
486
483
479
476
473
469
466
463
459
8,100
8,120
494
491
488
484
481
478
474
471
468
464
461
8,120
8,140
496
493
489
486
483
479
476
472
469
466
462
8,140
8,160
497
494
491
487
484
481
477
474
471
467
464
8,160
8,180
499
496
492
489
486
482
479
476
472
469
465
8,180
8,200
500
497
494
490
487
484
480
477
474
470
467
8,200
8,220
502
499
495
492
489
485
482
479
475
472
469
8,220
8,240
503
500
497
493
490
487
483
480
477
473
470
8,240
8,260
505
502
498
495
492
488
485
482
478
475
472
8,260
8,280
507
503
500
496
493
490
486
483
480
476
473
8,280
8,300
508
505
501
498
495
491
488
485
481
478
475
8,300
8,320
510
506
503
500
496
493
489
486
483
479
476
8,320
8,340
511
508
504
501
498
494
491
488
484
481
478
8,340
8,360
513
509
506
503
499
496
493
489
486
483
479
8,360
8,380
514
511
507
504
501
497
494
491
487
484
481
8,380
8,400
516
512
509
506
502
499
496
492
489
486
482
8,400
8,420
517
514
510
507
504
500
497
494
490
487
484
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-51
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
8,420
8,440
519
515
512
509
505
502
499
495
492
489
485
8,440
8,460
520
517
514
510
507
503
500
497
493
490
487
8,460
8,480
522
518
515
512
508
505
502
498
495
492
488
8,480
8,500
523
520
517
513
510
507
503
500
496
493
490
8,500
8,520
525
521
518
515
511
508
505
501
498
495
491
8,520
8,540
526
523
520
516
513
510
506
503
500
496
493
8,540
8,560
528
524
521
518
514
511
508
504
501
498
494
8,560
8,580
529
526
523
519
516
513
509
506
503
499
496
8,580
8,600
531
527
524
521
517
514
511
507
504
501
497
8,600
8,620
532
529
526
522
519
516
512
509
506
502
499
8,620
8,640
534
531
527
524
521
517
514
510
507
504
500
8,640
8,660
535
532
529
525
522
519
515
512
509
505
502
8,660
8,680
537
534
530
527
524
520
517
514
510
507
503
8,680
8,700
538
535
532
528
525
522
518
515
512
508
505
8,700
8,720
540
537
533
530
527
523
520
517
513
510
507
8,720
8,740
541
538
535
531
528
525
521
518
515
511
508
8,740
8,760
543
540
536
533
530
526
523
520
516
513
510
8,760
8,780
545
541
538
534
531
528
524
521
518
514
511
8,780
8,800
546
543
539
536
533
529
526
523
519
516
513
8,800
8,820
548
544
541
538
534
531
527
524
521
517
514
8,820
8,840
549
546
542
539
536
532
529
526
522
519
516
8,840
8,860
551
547
544
541
537
534
531
527
524
521
517
8,860
8,880
552
549
545
542
539
535
532
529
525
522
519
8,880
8,900
554
550
547
544
540
537
534
530
527
524
520
8,900
8,920
555
552
548
545
542
538
535
532
528
525
522
8,920
8,940
557
553
550
547
543
540
537
533
530
527
523
8,940
8,960
558
555
552
548
545
541
538
535
531
528
525
8,960
8,980
560
556
553
550
546
543
540
536
533
530
526
8,980
9,000
561
558
555
551
548
545
541
538
534
531
528
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-52
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
9,000
9,020
563
560
556
553
549
546
543
539
536
533
529
9,020
9,040
565
561
558
554
551
548
544
541
538
534
531
9,040
9,060
566
563
559
556
552
549
546
542
539
536
532
9,060
9,080
568
564
561
557
554
551
547
544
541
537
534
9,080
9,100
569
566
562
559
555
552
549
545
542
539
535
9,100
9,120
571
567
564
560
557
554
550
547
544
540
537
9,120
9,140
572
569
566
562
559
555
552
548
545
542
538
9,140
9,160
574
571
567
564
560
557
553
550
547
543
540
9,160
9,180
576
572
569
565
562
558
555
552
548
545
541
9,180
9,200
577
574
570
567
563
560
556
553
550
546
543
9,200
9,220
579
575
572
568
565
561
558
555
551
548
545
9,220
9,240
580
577
573
570
566
563
560
556
553
549
546
9,240
9,260
582
578
575
572
568
565
561
558
554
551
548
9,260
9,280
584
580
577
573
570
566
563
559
556
552
549
9,280
9,300
585
582
578
575
571
568
564
561
557
554
551
9,300
9,320
587
583
580
576
573
569
566
562
559
555
552
9,320
9,340
588
585
581
578
574
571
567
564
560
557
554
9,340
9,360
590
586
583
579
576
572
569
566
562
559
555
9,360
9,380
591
588
584
581
578
574
571
567
564
560
557
9,380
9,400
593
590
586
583
579
576
572
569
565
562
558
9,400
9,420
595
591
588
584
581
577
574
570
567
563
560
9,420
9,440
596
593
589
586
582
579
575
572
568
565
561
9,440
9,460
598
594
591
587
584
580
577
573
570
566
563
9,460
9,480
599
596
592
589
585
582
578
575
572
568
565
9,480
9,500
601
597
594
590
587
584
580
577
573
570
566
9,500
9,520
602
599
596
592
589
585
582
578
575
571
568
9,520
9,540
604
601
597
594
590
587
583
580
576
573
569
9,540
9,560
606
602
599
595
592
588
585
581
578
574
571
9,560
9,580
607
604
600
597
593
590
586
583
579
576
572
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-53
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
9,580
9,600
609
605
602
598
595
591
588
584
581
578
574
9,600
9,620
610
607
603
600
596
593
590
586
583
579
576
9,620
9,640
612
608
605
602
598
595
591
588
584
581
577
9,640
9,660
614
610
607
603
600
596
593
589
586
582
579
9,660
9,680
615
612
608
605
601
598
594
591
587
584
580
9,680
9,700
617
613
610
606
603
599
596
592
589
585
582
9,700
9,720
618
615
611
608
604
601
597
594
590
587
584
9,720
9,740
620
616
613
609
606
602
599
596
592
589
585
9,740
9,760
621
618
614
611
608
604
601
597
594
590
587
9,760
9,780
623
620
616
613
609
606
602
599
595
592
588
9,780
9,800
625
621
618
614
611
607
604
600
597
593
590
9,800
9,820
626
623
619
616
612
609
605
602
598
595
591
9,820
9,840
628
624
621
617
614
610
607
603
600
596
593
9,840
9,860
629
626
622
619
615
612
608
605
602
598
595
9,860
9,880
631
627
624
620
617
614
610
607
603
600
596
9,880
9,900
633
629
626
622
619
615
612
608
605
601
598
9,900
9,920
634
631
627
624
620
617
613
610
606
603
599
9,920
9,940
636
632
629
625
622
618
615
611
608
604
601
9,940
9,960
637
634
630
627
623
620
616
613
609
606
602
9,960
9,980
639
635
632
628
625
621
618
614
611
608
604
9,980
10,000
640
637
633
630
626
623
620
616
613
609
606
10,000 & over
641
638
634
631
627
624
620
617
613
610
606
7.9% of excess over $10,000 plus
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-54
0
1
2
3
4
5
6
7
8
9
10
or more
0
320
0
0
0
0
0
0
0
0
0
0
0
320
340
1
0
0
0
0
0
0
0
0
0
0
340
360
1
0
0
0
0
0
0
0
0
0
0
360
380
1
1
0
0
0
0
0
0
0
0
0
380
400
2
1
0
0
0
0
0
0
0
0
0
400
420
2
1
1
0
0
0
0
0
0
0
0
420
440
2
1
1
0
0
0
0
0
0
0
0
440
460
2
2
1
0
0
0
0
0
0
0
0
460
480
3
2
1
1
0
0
0
0
0
0
0
480
500
3
2
2
1
0
0
0
0
0
0
0
500
520
3
3
2
1
1
0
0
0
0
0
0
520
540
3
3
2
2
1
0
0
0
0
0
0
540
560
4
3
3
2
1
1
0
0
0
0
0
560
580
4
3
3
2
2
1
0
0
0
0
0
580
600
4
4
3
2
2
1
1
0
0
0
0
600
620
5
4
3
3
2
2
1
0
0
0
0
620
640
5
4
4
3
2
2
1
1
0
0
0
640
660
5
5
4
3
3
2
1
1
0
0
0
660
680
5
5
4
4
3
2
2
1
0
0
0
680
700
6
5
4
4
3
3
2
1
1
0
0
700
720
6
5
5
4
4
3
2
2
1
0
0
720
740
6
6
5
4
4
3
3
2
1
1
0
740
760
7
6
5
5
4
3
3
2
2
1
0
760
780
7
6
6
5
4
4
3
3
2
1
1
780
800
7
6
6
5
5
4
3
3
2
2
1
800
820
7
7
6
6
5
4
4
3
2
2
1
820
840
8
7
6
6
5
5
4
3
3
2
2
840
860
8
7
7
6
5
5
4
4
3
2
2
860
880
8
8
7
6
6
5
5
4
3
3
2
Biweekly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-55
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
880
900
9
8
7
7
6
5
5
4
4
3
2
900
920
9
8
8
7
6
6
5
4
4
3
3
920
940
9
8
8
7
7
6
5
5
4
4
3
940
960
9
9
8
7
7
6
6
5
4
4
3
960
980
10
9
8
8
7
7
6
5
5
4
3
980
1,000
10
9
9
8
7
7
6
6
5
4
4
1,000
1,020
10
10
9
8
8
7
6
6
5
5
4
1,020
1,040
10
10
9
9
8
7
7
6
6
5
4
1,040
1,060
11
10
10
9
8
8
7
6
6
5
5
1,060
1,080
11
10
10
9
9
8
7
7
6
5
5
1,080
1,100
11
11
10
9
9
8
8
7
6
6
5
1,100
1,120
12
11
10
10
9
9
8
7
7
6
5
1,120
1,140
12
11
11
10
9
9
8
8
7
6
6
1,140
1,160
12
12
11
10
10
9
8
8
7
7
6
1,160
1,180
12
12
11
11
10
9
9
8
7
7
6
1,180
1,200
13
12
11
11
10
10
9
8
8
7
7
1,200
1,220
13
12
12
11
11
10
9
9
8
7
7
1,220
1,240
13
13
12
11
11
10
10
9
8
8
7
1,240
1,260
14
13
12
12
11
10
10
9
9
8
7
1,260
1,280
14
13
13
12
11
11
10
10
9
8
8
1,280
1,300
14
13
13
12
12
11
10
10
9
9
8
1,300
1,320
14
14
13
13
12
11
11
10
9
9
8
1,320
1,340
15
14
13
13
12
12
11
10
10
9
9
1,340
1,360
15
14
14
13
12
12
11
11
10
9
9
1,360
1,380
15
15
14
13
13
12
12
11
10
10
9
1,380
1,400
16
15
14
14
13
12
12
11
11
10
9
1,400
1,420
16
15
15
14
13
13
12
11
11
10
10
1,420
1,440
16
15
15
14
14
13
12
12
11
11
10
1,440
1,460
16
16
15
14
14
13
13
12
11
11
10
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-56
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
1,460
1,480
17
16
15
15
14
14
13
12
12
11
10
1,480
1,500
17
16
16
15
14
14
13
13
12
11
11
1,500
1,520
17
17
16
15
15
14
13
13
12
12
11
1,520
1,540
17
17
16
16
15
14
14
13
13
12
11
1,540
1,560
18
17
17
16
15
15
14
13
13
12
12
1,560
1,580
18
17
17
16
16
15
14
14
13
12
12
1,580
1,600
18
18
17
16
16
15
15
14
13
13
12
1,600
1,620
19
18
17
17
16
16
15
14
14
13
12
1,620
1,640
19
18
18
17
16
16
15
15
14
13
13
1,640
1,660
19
19
18
17
17
16
15
15
14
14
13
1,660
1,680
19
19
18
18
17
16
16
15
14
14
13
1,680
1,700
20
19
18
18
17
17
16
15
15
14
14
1,700
1,720
20
19
19
18
18
17
16
16
15
14
14
1,720
1,740
20
20
19
18
18
17
17
16
15
15
14
1,740
1,760
21
20
19
19
18
17
17
16
16
15
14
1,760
1,780
21
20
20
19
18
18
17
17
16
15
15
1,780
1,800
22
20
20
19
19
18
17
17
16
16
15
1,800
1,820
22
21
20
20
19
18
18
17
16
16
15
1,820
1,840
23
22
20
20
19
19
18
17
17
16
16
1,840
1,860
24
22
21
20
19
19
18
18
17
16
16
1,860
1,880
24
23
21
20
20
19
19
18
17
17
16
1,880
1,900
25
23
22
21
20
19
19
18
18
17
16
1,900
1,920
25
24
23
21
20
20
19
18
18
17
17
1,920
1,940
26
25
23
22
21
20
19
19
18
18
17
1,940
1,960
27
25
24
23
21
20
20
19
18
18
17
1,960
1,980
27
26
25
23
22
21
20
19
19
18
17
1,980
2,000
28
27
25
24
22
21
20
20
19
18
18
2,000
2,020
29
27
26
24
23
22
20
20
19
19
18
2,020
2,040
29
28
27
25
24
22
21
20
20
19
18
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-57
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
2,040
2,060
30
29
27
26
24
23
22
20
20
19
19
2,060
2,080
31
29
28
26
25
24
22
21
20
19
19
2,080
2,100
31
30
28
27
26
24
23
21
20
20
19
2,100
2,120
32
30
29
28
26
25
23
22
21
20
19
2,120
2,140
33
31
30
28
27
25
24
23
21
20
20
2,140
2,160
34
32
30
29
28
26
25
23
22
21
20
2,160
2,180
35
32
31
30
28
27
25
24
23
21
20
2,180
2,200
36
33
32
30
29
27
26
25
23
22
21
2,200
2,220
37
35
32
31
29
28
27
25
24
22
21
2,220
2,240
38
36
33
32
30
29
27
26
24
23
22
2,240
2,260
39
37
34
32
31
29
28
27
25
24
22
2,260
2,280
40
38
35
33
31
30
29
27
26
24
23
2,280
2,300
41
39
37
34
32
31
29
28
26
25
24
2,300
2,320
42
40
38
35
33
31
30
28
27
26
24
2,320
2,340
44
41
39
36
34
32
30
29
28
26
25
2,340
2,360
45
42
40
37
35
33
31
30
28
27
25
2,360
2,380
46
43
41
39
36
34
32
30
29
28
26
2,380
2,400
47
44
42
40
37
35
32
31
30
28
27
2,400
2,420
48
46
43
41
38
36
33
32
30
29
27
2,420
2,440
49
47
44
42
39
37
35
32
31
29
28
2,440
2,460
50
48
45
43
40
38
36
33
32
30
29
2,460
2,480
51
49
46
44
42
39
37
34
32
31
29
2,480
2,500
52
50
48
45
43
40
38
35
33
31
30
2,500
2,520
53
51
49
46
44
41
39
37
34
32
31
2,520
2,540
55
52
50
47
45
42
40
38
35
33
31
2,540
2,560
56
53
51
48
46
44
41
39
36
34
32
2,560
2,580
57
54
52
50
47
45
42
40
37
35
33
2,580
2,600
58
55
53
51
48
46
43
41
39
36
34
2,600
2,620
59
57
54
52
49
47
44
42
40
37
35
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-58
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
2,620
2,640
60
58
55
53
50
48
46
43
41
38
36
2,640
2,660
61
59
56
54
51
49
47
44
42
39
37
2,660
2,680
62
60
57
55
53
50
48
45
43
40
38
2,680
2,700
63
61
59
56
54
51
49
46
44
42
39
2,700
2,720
64
62
60
57
55
52
50
48
45
43
40
2,720
2,740
66
63
61
58
56
53
51
49
46
44
41
2,740
2,760
67
64
62
59
57
55
52
50
47
45
42
2,760
2,780
68
65
63
61
58
56
53
51
48
46
44
2,780
2,800
69
66
64
62
59
57
54
52
50
47
45
2,800
2,820
70
68
65
63
60
58
55
53
51
48
46
2,820
2,840
71
69
66
64
61
59
57
54
52
49
47
2,840
2,860
72
70
67
65
62
60
58
55
53
50
48
2,860
2,880
73
71
68
66
64
61
59
56
54
51
49
2,880
2,900
74
72
70
67
65
62
60
57
55
53
50
2,900
2,920
75
73
71
68
66
63
61
59
56
54
51
2,920
2,940
77
74
72
69
67
64
62
60
57
55
52
2,940
2,960
78
75
73
70
68
66
63
61
58
56
53
2,960
2,980
79
76
74
72
69
67
64
62
59
57
55
2,980
3,000
80
77
75
73
70
68
65
63
61
58
56
3,000
3,020
81
79
76
74
71
69
66
64
62
59
57
3,020
3,040
82
80
77
75
72
70
68
65
63
60
58
3,040
3,060
83
81
78
76
73
71
69
66
64
61
59
3,060
3,080
84
82
79
77
75
72
70
67
65
62
60
3,080
3,100
86
83
81
78
76
73
71
68
66
64
61
3,100
3,120
87
84
82
79
77
74
72
70
67
65
62
3,120
3,140
88
85
83
80
78
75
73
71
68
66
63
3,140
3,160
90
87
84
81
79
77
74
72
69
67
64
3,160
3,180
91
88
85
83
80
78
75
73
70
68
66
3,180
3,200
92
89
86
84
81
79
76
74
72
69
67
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-59
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
3,200
3,220
93
91
88
85
82
80
77
75
73
70
68
3,220
3,240
95
92
89
86
83
81
79
76
74
71
69
3,240
3,260
96
93
90
88
85
82
80
77
75
72
70
3,260
3,280
97
94
92
89
86
83
81
78
76
73
71
3,280
3,300
99
96
93
90
87
84
82
79
77
75
72
3,300
3,320
100
97
94
91
89
86
83
81
78
76
73
3,320
3,340
101
98
95
93
90
87
84
82
79
77
74
3,340
3,360
102
100
97
94
91
88
85
83
80
78
75
3,360
3,380
104
101
98
95
92
90
87
84
81
79
77
3,380
3,400
105
102
99
96
94
91
88
85
83
80
78
3,400
3,420
106
103
101
98
95
92
89
86
84
81
79
3,420
3,440
107
105
102
99
96
93
91
88
85
82
80
3,440
3,460
109
106
103
100
97
95
92
89
86
83
81
3,460
3,480
110
107
104
102
99
96
93
90
88
85
82
3,480
3,500
111
108
106
103
100
97
94
92
89
86
83
3,500
3,520
113
110
107
104
101
99
96
93
90
87
84
3,520
3,540
114
111
108
105
103
100
97
94
91
89
86
3,540
3,560
115
112
110
107
104
101
98
95
93
90
87
3,560
3,580
116
114
111
108
105
102
100
97
94
91
88
3,580
3,600
118
115
112
109
106
104
101
98
95
92
90
3,600
3,620
119
116
113
111
108
105
102
99
96
94
91
3,620
3,640
120
117
115
112
109
106
103
101
98
95
92
3,640
3,660
122
119
116
113
110
107
105
102
99
96
93
3,660
3,680
123
120
117
114
112
109
106
103
100
97
95
3,680
3,700
124
121
118
116
113
110
107
104
102
99
96
3,700
3,720
125
123
120
117
114
111
108
106
103
100
97
3,720
3,740
127
124
121
118
115
113
110
107
104
101
99
3,740
3,760
128
125
122
120
117
114
111
108
105
103
100
3,760
3,780
129
126
124
121
118
115
112
110
107
104
101
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-60
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
3,780
3,800
131
128
125
122
119
116
114
111
108
105
102
3,800
3,820
132
129
126
123
121
118
115
112
109
106
104
3,820
3,840
133
130
127
125
122
119
116
113
111
108
105
3,840
3,860
134
132
129
126
123
120
117
115
112
109
106
3,860
3,880
136
133
130
127
124
122
119
116
113
110
107
3,880
3,900
137
134
131
128
126
123
120
117
114
112
109
3,900
3,920
138
135
133
130
127
124
121
118
116
113
110
3,920
3,940
139
137
134
131
128
125
123
120
117
114
111
3,940
3,960
141
138
135
132
129
127
124
121
118
115
113
3,960
3,980
142
139
136
134
131
128
125
122
120
117
114
3,980
4,000
143
140
138
135
132
129
126
124
121
118
115
4,000
4,020
145
142
139
136
133
131
128
125
122
119
116
4,020
4,040
146
143
140
137
135
132
129
126
123
121
118
4,040
4,060
147
144
142
139
136
133
130
127
125
122
119
4,060
4,080
149
146
143
140
137
134
132
129
126
123
120
4,080
4,100
150
147
144
141
138
136
133
130
127
124
122
4,100
4,120
152
149
146
143
140
137
134
131
128
126
123
4,120
4,140
153
150
147
144
141
138
135
133
130
127
124
4,140
4,160
154
151
148
145
142
139
137
134
131
128
125
4,160
4,180
156
153
150
147
144
141
138
135
132
129
127
4,180
4,200
157
154
151
148
145
142
139
136
134
131
128
4,200
4,220
158
155
152
149
146
143
140
138
135
132
129
4,220
4,240
160
157
154
151
148
145
142
139
136
133
131
4,240
4,260
161
158
155
152
149
146
143
140
137
135
132
4,260
4,280
162
159
156
153
150
147
144
142
139
136
133
4,280
4,300
164
161
158
155
152
149
146
143
140
137
134
4,300
4,320
165
162
159
156
153
150
147
144
141
138
136
4,320
4,340
166
163
161
158
155
152
149
146
143
140
137
4,340
4,360
168
165
162
159
156
153
150
147
144
141
138
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-61
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
4,360
4,380
169
166
163
160
157
154
151
148
145
142
139
4,380
4,400
171
168
165
162
159
156
153
150
147
144
141
4,400
4,420
172
169
166
163
160
157
154
151
148
145
142
4,420
4,440
173
170
167
164
161
158
155
152
149
146
143
4,440
4,460
175
172
169
166
163
160
157
154
151
148
145
4,460
4,480
176
173
170
167
164
161
158
155
152
149
146
4,480
4,500
177
174
171
168
165
162
159
156
153
150
147
4,500
4,520
179
176
173
170
167
164
161
158
155
152
149
4,520
4,540
180
177
174
171
168
165
162
159
156
153
150
4,540
4,560
181
178
175
172
169
166
163
161
158
155
152
4,560
4,580
183
180
177
174
171
168
165
162
159
156
153
4,580
4,600
184
181
178
175
172
169
166
163
160
157
154
4,600
4,620
186
183
180
177
174
171
168
165
162
159
156
4,620
4,640
187
184
181
178
175
172
169
166
163
160
157
4,640
4,660
188
185
182
179
176
173
170
167
164
161
158
4,660
4,680
190
187
184
181
178
175
172
169
166
163
160
4,680
4,700
191
188
185
182
179
176
173
170
167
164
161
4,700
4,720
192
189
186
183
180
177
174
171
168
165
162
4,720
4,740
194
191
188
185
182
179
176
173
170
167
164
4,740
4,760
195
192
189
186
183
180
177
174
171
168
165
4,760
4,780
196
193
190
187
184
181
178
175
172
169
166
4,780
4,800
198
195
192
189
186
183
180
177
174
171
168
4,800
4,820
199
196
193
190
187
184
181
178
175
172
169
4,820
4,840
200
197
195
192
189
186
183
180
177
174
171
4,840
4,860
202
199
196
193
190
187
184
181
178
175
172
4,860
4,880
203
200
197
194
191
188
185
182
179
176
173
4,880
4,900
205
202
199
196
193
190
187
184
181
178
175
4,900
4,920
206
203
200
197
194
191
188
185
182
179
176
4,920
4,940
207
204
201
198
195
192
189
186
183
180
177
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-62
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
4,940
4,960
209
206
203
200
197
194
191
188
185
182
179
4,960
4,980
210
207
204
201
198
195
192
189
186
183
180
4,980
5,000
211
208
205
202
199
196
193
190
187
184
181
5,000
5,020
213
210
207
204
201
198
195
192
189
186
183
5,020
5,040
214
211
208
205
202
199
196
193
190
187
184
5,040
5,060
215
212
209
206
203
200
197
195
192
189
186
5,060
5,080
217
214
211
208
205
202
199
196
193
190
187
5,080
5,100
218
215
212
209
206
203
200
197
194
191
188
5,100
5,120
220
217
214
211
208
205
202
199
196
193
190
5,120
5,140
221
218
215
212
209
206
203
200
197
194
191
5,140
5,160
222
219
216
213
210
207
204
201
198
195
192
5,160
5,180
224
221
218
215
212
209
206
203
200
197
194
5,180
5,200
225
222
219
216
213
210
207
204
201
198
195
5,200
5,220
226
223
220
217
214
211
208
205
202
199
196
5,220
5,240
228
225
222
219
216
213
210
207
204
201
198
5,240
5,260
229
226
223
220
217
214
211
208
205
202
199
5,260
5,280
230
227
224
221
218
215
212
209
206
203
200
5,280
5,300
232
229
226
223
220
217
214
211
208
205
202
5,300
5,320
233
230
227
224
221
218
215
212
209
206
203
5,320
5,340
234
231
229
226
223
220
217
214
211
208
205
5,340
5,360
236
233
230
227
224
221
218
215
212
209
206
5,360
5,380
237
234
231
228
225
222
219
216
213
210
207
5,380
5,400
239
236
233
230
227
224
221
218
215
212
209
5,400
5,420
240
237
234
231
228
225
222
219
216
213
210
5,420
5,440
241
238
235
232
229
226
223
220
217
214
211
5,440
5,460
243
240
237
234
231
228
225
222
219
216
213
5,460
5,480
244
241
238
235
232
229
226
223
220
217
214
5,480
5,500
245
242
239
236
233
230
227
224
221
218
215
5,500
5,520
247
244
241
238
235
232
229
226
223
220
217
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-63
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
5,520
5,540
248
245
242
239
236
233
230
227
224
221
218
5,540
5,560
249
246
243
240
237
234
231
229
226
223
220
5,560
5,580
251
248
245
242
239
236
233
230
227
224
221
5,580
5,600
252
249
246
243
240
237
234
231
228
225
222
5,600
5,620
254
251
248
245
242
239
236
233
230
227
224
5,620
5,640
255
252
249
246
243
240
237
234
231
228
225
5,640
5,660
256
253
250
247
244
241
238
235
232
229
226
5,660
5,680
258
255
252
249
246
243
240
237
234
231
228
5,680
5,700
259
256
253
250
247
244
241
238
235
232
229
5,700
5,720
260
257
254
251
248
245
242
239
236
233
230
5,720
5,740
262
259
256
253
250
247
244
241
238
235
232
5,740
5,760
263
260
257
254
251
248
245
242
239
236
233
5,760
5,780
264
261
258
255
252
249
246
243
240
237
234
5,780
5,800
266
263
260
257
254
251
248
245
242
239
236
5,800
5,820
267
264
261
258
255
252
249
246
243
240
237
5,820
5,840
268
265
263
260
257
254
251
248
245
242
239
5,840
5,860
270
267
264
261
258
255
252
249
246
243
240
5,860
5,880
271
268
265
262
259
256
253
250
247
244
241
5,880
5,900
273
270
267
264
261
258
255
252
249
246
243
5,900
5,920
274
271
268
265
262
259
256
253
250
247
244
5,920
5,940
275
272
269
266
263
260
257
254
251
248
245
5,940
5,960
277
274
271
268
265
262
259
256
253
250
247
5,960
5,980
278
275
272
269
266
263
260
257
254
251
248
5,980
6,000
279
276
273
270
267
264
261
258
255
252
249
6,000
6,020
281
278
275
272
269
266
263
260
257
254
251
6,020
6,040
282
279
276
273
270
267
264
261
258
255
252
6,040
6,060
283
280
277
274
271
268
265
263
260
257
254
6,060
6,080
285
282
279
276
273
270
267
264
261
258
255
6,080
6,100
286
283
280
277
274
271
268
265
262
259
256
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-64
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
6,100
6,120
288
285
282
279
276
273
270
267
264
261
258
6,120
6,140
289
286
283
280
277
274
271
268
265
262
259
6,140
6,160
290
287
284
281
278
275
272
269
266
263
260
6,160
6,180
292
289
286
283
280
277
274
271
268
265
262
6,180
6,200
293
290
287
284
281
278
275
272
269
266
263
6,200
6,220
294
291
288
285
282
279
276
273
270
267
264
6,220
6,240
296
293
290
287
284
281
278
275
272
269
266
6,240
6,260
297
294
291
288
285
282
279
276
273
270
267
6,260
6,280
298
295
292
289
286
283
280
277
274
271
268
6,280
6,300
300
297
294
291
288
285
282
279
276
273
270
6,300
6,320
301
298
295
292
289
286
283
280
277
274
271
6,320
6,340
302
299
297
294
291
288
285
282
279
276
273
6,340
6,360
304
301
298
295
292
289
286
283
280
277
274
6,360
6,380
305
302
299
296
293
290
287
284
281
278
275
6,380
6,400
307
304
301
298
295
292
289
286
283
280
277
6,400
6,420
308
305
302
299
296
293
290
287
284
281
278
6,420
6,440
309
306
303
300
297
294
291
288
285
282
279
6,440
6,460
311
308
305
302
299
296
293
290
287
284
281
6,460
6,480
312
309
306
303
300
297
294
291
288
285
282
6,480
6,500
313
310
307
304
301
298
295
292
289
286
283
6,500
6,520
315
312
309
306
303
300
297
294
291
288
285
6,520
6,540
316
313
310
307
304
301
298
295
292
289
286
6,540
6,560
317
314
311
308
305
302
299
297
294
291
288
6,560
6,580
319
316
313
310
307
304
301
298
295
292
289
6,580
6,600
320
317
314
311
308
305
302
299
296
293
290
6,600
6,620
322
319
316
313
310
307
304
301
298
295
292
6,620
6,640
323
320
317
314
311
308
305
302
299
296
293
6,640
6,660
324
321
318
315
312
309
306
303
300
297
294
6,660
6,680
326
323
320
317
314
311
308
305
302
299
296
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-65
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
6,680
6,700
327
324
321
318
315
312
309
306
303
300
297
6,700
6,720
328
325
322
319
316
313
310
307
304
301
298
6,720
6,740
330
327
324
321
318
315
312
309
306
303
300
6,740
6,760
331
328
325
322
319
316
313
310
307
304
301
6,760
6,780
332
329
326
323
320
317
314
311
308
305
302
6,780
6,800
334
331
328
325
322
319
316
313
310
307
304
6,800
6,820
335
332
329
326
323
320
317
314
311
308
305
6,820
6,840
336
333
331
328
325
322
319
316
313
310
307
6,840
6,860
338
335
332
329
326
323
320
317
314
311
308
6,860
6,880
339
336
333
330
327
324
321
318
315
312
309
6,880
6,900
341
338
335
332
329
326
323
320
317
314
311
6,900
6,920
342
339
336
333
330
327
324
321
318
315
312
6,920
6,940
343
340
337
334
331
328
325
322
319
316
313
6,940
6,960
345
342
339
336
333
330
327
324
321
318
315
6,960
6,980
346
343
340
337
334
331
328
325
322
319
316
6,980
7,000
347
344
341
338
335
332
329
326
323
320
317
7,000
7,020
349
346
343
340
337
334
331
328
325
322
319
7,020
7,040
350
347
344
341
338
335
332
329
326
323
320
7,040
7,060
351
348
345
342
339
336
333
331
328
325
322
7,060
7,080
353
350
347
344
341
338
335
332
329
326
323
7,080
7,100
354
351
348
345
342
339
336
333
330
327
324
7,100
7,120
356
353
350
347
344
341
338
335
332
329
326
7,120
7,140
357
354
351
348
345
342
339
336
333
330
327
7,140
7,160
358
355
352
349
346
343
340
337
334
331
328
7,160
7,180
360
357
354
351
348
345
342
339
336
333
330
7,180
7,200
361
358
355
352
349
346
343
340
337
334
331
7,200
7,220
362
359
356
353
350
347
344
341
338
335
332
7,220
7,240
364
361
358
355
352
349
346
343
340
337
334
7,240
7,260
365
362
359
356
353
350
347
344
341
338
335
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-66
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
7,260
7,280
366
363
360
357
354
351
348
345
342
339
336
7,280
7,300
368
365
362
359
356
353
350
347
344
341
338
7,300
7,320
369
366
363
360
357
354
351
348
345
342
339
7,320
7,340
370
367
365
362
359
356
353
350
347
344
341
7,340
7,360
372
369
366
363
360
357
354
351
348
345
342
7,360
7,380
373
370
367
364
361
358
355
352
349
346
343
7,380
7,400
375
372
369
366
363
360
357
354
351
348
345
7,400
7,420
376
373
370
367
364
361
358
355
352
349
346
7,420
7,440
377
374
371
368
365
362
359
356
353
350
347
7,440
7,460
379
376
373
370
367
364
361
358
355
352
349
7,460
7,480
380
377
374
371
368
365
362
359
356
353
350
7,480
7,500
381
378
375
372
369
366
363
360
357
354
351
7,500
7,520
383
380
377
374
371
368
365
362
359
356
353
7,520
7,540
384
381
378
375
372
369
366
363
360
357
354
7,540
7,560
385
382
379
376
373
370
367
365
362
359
356
7,560
7,580
387
384
381
378
375
372
369
366
363
360
357
7,580
7,600
388
385
382
379
376
373
370
367
364
361
358
7,600
7,620
390
387
384
381
378
375
372
369
366
363
360
7,620
7,640
391
388
385
382
379
376
373
370
367
364
361
7,640
7,660
392
389
386
383
380
377
374
371
368
365
362
7,660
7,680
394
391
388
385
382
379
376
373
370
367
364
7,680
7,700
395
392
389
386
383
380
377
374
371
368
365
7,700
7,720
396
393
390
387
384
381
378
375
372
369
366
7,720
7,740
398
395
392
389
386
383
380
377
374
371
368
7,740
7,760
399
396
393
390
387
384
381
378
375
372
369
7,760
7,780
400
397
394
391
388
385
382
379
376
373
370
7,780
7,800
402
399
396
393
390
387
384
381
378
375
372
7,800
7,820
403
400
397
394
391
388
385
382
379
376
373
7,820
7,840
404
401
399
396
393
390
387
384
381
378
375
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-67
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
7,840
7,860
406
403
400
397
394
391
388
385
382
379
376
7,860
7,880
407
404
401
398
395
392
389
386
383
380
377
7,880
7,900
409
406
403
400
397
394
391
388
385
382
379
7,900
7,920
410
407
404
401
398
395
392
389
386
383
380
7,920
7,940
411
408
405
402
399
396
393
390
387
384
381
7,940
7,960
413
410
407
404
401
398
395
392
389
386
383
7,960
7,980
414
411
408
405
402
399
396
393
390
387
384
7,980
8,000
415
412
409
406
403
400
397
394
391
388
385
8,000
8,020
417
414
411
408
405
402
399
396
393
390
387
8,020
8,040
418
415
412
409
406
403
400
397
394
391
388
8,040
8,060
419
416
413
410
407
404
401
399
396
393
390
8,060
8,080
421
418
415
412
409
406
403
400
397
394
391
8,080
8,100
422
419
416
413
410
407
404
401
398
395
392
8,100
8,120
424
421
418
415
412
409
406
403
400
397
394
8,120
8,140
425
422
419
416
413
410
407
404
401
398
395
8,140
8,160
426
423
420
417
414
411
408
405
402
399
396
8,160
8,180
428
425
422
419
416
413
410
407
404
401
398
8,180
8,200
429
426
423
420
417
414
411
408
405
402
399
8,200
8,220
430
427
424
421
418
415
412
409
406
403
400
8,220
8,240
432
429
426
423
420
417
414
411
408
405
402
8,240
8,260
433
430
427
424
421
418
415
412
409
406
403
8,260
8,280
434
431
428
425
422
419
416
413
410
407
404
8,280
8,300
436
433
430
427
424
421
418
415
412
409
406
8,300
8,320
437
434
431
428
425
422
419
416
413
410
407
8,320
8,340
438
435
433
430
427
424
421
418
415
412
409
8,340
8,360
440
437
434
431
428
425
422
419
416
413
410
8,360
8,380
441
438
435
432
429
426
423
420
417
414
411
8,380
8,400
443
440
437
434
431
428
425
422
419
416
413
8,400
8,420
444
441
438
435
432
429
426
423
420
417
414
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-68
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
8,420
8,440
445
442
439
436
433
430
427
424
421
418
415
8,440
8,460
447
444
441
438
435
432
429
426
423
420
417
8,460
8,480
448
445
442
439
436
433
430
427
424
421
418
8,480
8,500
449
446
443
440
437
434
431
428
425
422
419
8,500
8,520
451
448
445
442
439
436
433
430
427
424
421
8,520
8,540
452
449
446
443
440
437
434
431
428
425
422
8,540
8,560
453
450
447
444
441
438
435
433
430
427
424
8,560
8,580
455
452
449
446
443
440
437
434
431
428
425
8,580
8,600
456
453
450
447
444
441
438
435
432
429
426
8,600
8,620
458
455
452
449
446
443
440
437
434
431
428
8,620
8,640
459
456
453
450
447
444
441
438
435
432
429
8,640
8,660
460
457
454
451
448
445
442
439
436
433
430
8,660
8,680
462
459
456
453
450
447
444
441
438
435
432
8,680
8,700
463
460
457
454
451
448
445
442
439
436
433
8,700
8,720
464
461
458
455
452
449
446
443
440
437
434
8,720
8,740
466
463
460
457
454
451
448
445
442
439
436
8,740
8,760
467
464
461
458
455
452
449
446
443
440
437
8,760
8,780
468
465
462
459
456
453
450
447
444
441
438
8,780
8,800
470
467
464
461
458
455
452
449
446
443
440
8,800
8,820
471
468
465
462
459
456
453
450
447
444
441
8,820
8,840
472
469
467
464
461
458
455
452
449
446
443
8,840
8,860
474
471
468
465
462
459
456
453
450
447
444
8,860
8,880
475
472
469
466
463
460
457
454
451
448
445
8,880
8,900
477
474
471
468
465
462
459
456
453
450
447
8,900
8,920
478
475
472
469
466
463
460
457
454
451
448
8,920
8,940
479
476
473
470
467
464
461
458
455
452
449
8,940
8,960
481
478
475
472
469
466
463
460
457
454
451
8,960
8,980
482
479
476
473
470
467
464
461
458
455
452
8,980
9,000
483
480
477
474
471
468
465
462
459
456
453
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-69
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
9,000
9,020
485
482
479
476
473
470
467
464
461
458
455
9,020
9,040
486
483
480
477
474
471
468
465
462
459
456
9,040
9,060
487
484
481
478
475
472
469
467
464
461
458
9,060
9,080
489
486
483
480
477
474
471
468
465
462
459
9,080
9,100
490
487
484
481
478
475
472
469
466
463
460
9,100
9,120
492
489
486
483
480
477
474
471
468
465
462
9,120
9,140
493
490
487
484
481
478
475
472
469
466
463
9,140
9,160
494
491
488
485
482
479
476
473
470
467
464
9,160
9,180
496
493
490
487
484
481
478
475
472
469
466
9,180
9,200
497
494
491
488
485
482
479
476
473
470
467
9,200
9,220
498
495
492
489
486
483
480
477
474
471
468
9,220
9,240
500
497
494
491
488
485
482
479
476
473
470
9,240
9,260
501
498
495
492
489
486
483
480
477
474
471
9,260
9,280
502
499
496
493
490
487
484
481
478
475
472
9,280
9,300
504
501
498
495
492
489
486
483
480
477
474
9,300
9,320
505
502
499
496
493
490
487
484
481
478
475
9,320
9,340
506
503
501
498
495
492
489
486
483
480
477
9,340
9,360
508
505
502
499
496
493
490
487
484
481
478
9,360
9,380
509
506
503
500
497
494
491
488
485
482
479
9,380
9,400
511
508
505
502
499
496
493
490
487
484
481
9,400
9,420
512
509
506
503
500
497
494
491
488
485
482
9,420
9,440
513
510
507
504
501
498
495
492
489
486
483
9,440
9,460
515
512
509
506
503
500
497
494
491
488
485
9,460
9,480
516
513
510
507
504
501
498
495
492
489
486
9,480
9,500
517
514
511
508
505
502
499
496
493
490
487
9,500
9,520
519
516
513
510
507
504
501
498
495
492
489
9,520
9,540
520
517
514
511
508
505
502
499
496
493
490
9,540
9,560
521
518
515
512
509
506
503
501
498
495
492
9,560
9,580
523
520
517
514
511
508
505
502
499
496
493
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-70
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
9,580
9,600
524
521
518
515
512
509
506
503
500
497
494
9,600
9,620
526
523
520
517
514
511
508
505
502
499
496
9,620
9,640
527
524
521
518
515
512
509
506
503
500
497
9,640
9,660
528
525
522
519
516
513
510
507
504
501
498
9,660
9,680
530
527
524
521
518
515
512
509
506
503
500
9,680
9,700
531
528
525
522
519
516
513
510
507
504
501
9,700
9,720
532
529
526
523
520
517
514
511
508
505
502
9,720
9,740
534
531
528
525
522
519
516
513
510
507
504
9,740
9,760
535
532
529
526
523
520
517
514
511
508
505
9,760
9,780
536
533
530
527
524
521
518
515
512
509
506
9,780
9,800
538
535
532
529
526
523
520
517
514
511
508
9,800
9,820
539
536
533
530
527
524
521
518
515
512
509
9,820
9,840
540
537
535
532
529
526
523
520
517
514
511
9,840
9,860
542
539
536
533
530
527
524
521
518
515
512
9,860
9,880
543
540
537
534
531
528
525
522
519
516
513
9,880
9,900
545
542
539
536
533
530
527
524
521
518
515
9,900
9,920
546
543
540
537
534
531
528
525
522
519
516
9,920
9,940
547
544
541
538
535
532
529
526
523
520
517
9,940
9,960
549
546
543
540
537
534
531
528
525
522
519
9,960
9,980
550
547
544
541
538
535
532
529
526
523
520
9,980
10,000
552
549
545
542
539
536
533
530
527
524
521
10,000
10,020
553
550
547
544
541
538
535
532
529
526
523
10,020
10,040
555
551
548
545
542
539
536
533
530
527
524
10,040
10,060
556
553
550
547
543
540
537
535
532
529
526
10,060
10,080
557
554
551
548
545
542
539
536
533
530
527
10,080
10,100
559
556
553
549
546
543
540
537
534
531
528
10,100
10,120
560
557
554
551
548
545
542
539
536
533
530
10,120
10,140
562
559
555
552
549
546
543
540
537
534
531
10,140
10,160
563
560
557
554
551
547
544
541
538
535
532
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-71
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
10,160
10,180
565
562
558
555
552
549
546
543
540
537
534
10,180
10,200
566
563
560
557
553
550
547
544
541
538
535
10,200
10,220
568
564
561
558
555
552
549
545
542
539
536
10,220
10,240
569
566
563
560
556
553
550
547
544
541
538
10,240
10,260
570
567
564
561
558
555
551
548
545
542
539
10,260
10,280
572
569
566
562
559
556
553
550
547
543
540
10,280
10,300
573
570
567
564
561
557
554
551
548
545
542
10,300
10,320
575
572
568
565
562
559
556
553
549
546
543
10,320
10,340
576
573
570
567
564
560
557
554
551
548
545
10,340
10,360
578
574
571
568
565
562
559
555
552
549
546
10,360
10,380
579
576
573
570
566
563
560
557
554
551
547
10,380
10,400
581
577
574
571
568
565
562
558
555
552
549
10,400
10,420
582
579
576
572
569
566
563
560
557
553
550
10,420
10,440
583
580
577
574
571
568
564
561
558
555
552
10,440
10,460
585
582
579
575
572
569
566
563
560
556
553
10,460
10,480
586
583
580
577
574
570
567
564
561
558
555
10,480
10,500
588
585
581
578
575
572
569
566
562
559
556
10,500
10,520
589
586
583
580
577
573
570
567
564
561
557
10,520
10,540
591
587
584
581
578
575
572
568
565
562
559
10,540
10,560
592
589
586
583
579
576
573
570
567
564
560
10,560
10,580
593
590
587
584
581
578
574
571
568
565
562
10,580
10,600
595
592
589
585
582
579
576
573
570
566
563
10,600
10,620
596
593
590
587
584
581
577
574
571
568
565
10,620
10,640
598
595
591
588
585
582
579
576
572
569
566
10,640
10,660
599
596
593
590
587
583
580
577
574
571
568
10,660
10,680
601
598
594
591
588
585
582
579
575
572
569
10,680
10,700
602
599
596
593
589
586
583
580
577
574
570
10,700
10,720
604
600
597
594
591
588
585
581
578
575
572
10,720
10,740
605
602
599
596
592
589
586
583
580
577
573
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-72
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
10,740
10,760
606
603
600
597
594
591
587
584
581
578
575
10,760
10,780
608
605
602
598
595
592
589
586
583
579
576
10,780
10,800
609
606
603
600
597
593
590
587
584
581
578
10,800
10,820
611
608
604
601
598
595
592
589
585
582
579
10,820
10,840
612
609
606
603
600
596
593
590
587
584
581
10,840
10,860
614
610
607
604
601
598
595
591
588
585
582
10,860
10,880
615
612
609
606
602
599
596
593
590
587
583
10,880
10,900
617
613
610
607
604
601
598
594
591
588
585
10,900
10,920
618
615
612
608
605
602
599
596
593
589
586
10,920
10,940
619
616
613
610
607
604
600
597
594
591
588
10,940
10,960
621
618
615
611
608
605
602
599
596
592
589
10,960
10,980
622
619
616
613
610
606
603
600
597
594
591
10,980
11,000
624
621
617
614
611
608
605
602
598
595
592
11,000
11,020
625
622
619
616
613
609
606
603
600
597
593
11,020
11,040
627
623
620
617
614
611
608
604
601
598
595
11,040
11,060
628
625
622
619
615
612
609
606
603
600
596
11,060
11,080
629
626
623
620
617
614
610
607
604
601
598
11,080
11,100
631
628
625
621
618
615
612
609
606
602
599
11,100
11,120
632
629
626
623
620
617
613
610
607
604
601
11,120
11,140
634
631
627
624
621
618
615
612
608
605
602
11,140
11,160
635
632
629
626
623
619
616
613
610
607
604
11,160
11,180
637
634
630
627
624
621
618
615
611
608
605
11,180
11,200
638
635
632
629
625
622
619
616
613
610
606
11,200
11,220
640
636
633
630
627
624
621
617
614
611
608
11,220
11,240
641
638
635
632
628
625
622
619
616
613
609
11,240
11,260
642
639
636
633
630
627
623
620
617
614
611
11,260
11,280
644
641
638
634
631
628
625
622
619
615
612
11,280
11,300
645
642
639
636
633
629
626
623
620
617
614
11,300
11,320
647
644
640
637
634
631
628
625
621
618
615
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-73
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
11,320
11,340
648
645
642
639
636
632
629
626
623
620
617
11,340
11,360
650
646
643
640
637
634
631
627
624
621
618
11,360
11,380
651
648
645
642
638
635
632
629
626
623
619
11,380
11,400
653
649
646
643
640
637
634
630
627
624
621
11,400
11,420
654
651
648
644
641
638
635
632
629
625
622
11,420
11,440
655
652
649
646
643
640
636
633
630
627
624
11,440
11,460
657
654
651
647
644
641
638
635
632
628
625
11,460
11,480
658
655
652
649
646
642
639
636
633
630
627
11,480
11,500
660
657
653
650
647
644
641
638
634
631
628
11,500
11,520
661
658
655
652
649
645
642
639
636
633
629
11,520
11,540
663
659
656
653
650
647
644
640
637
634
631
11,540
11,560
664
661
658
655
651
648
645
642
639
636
632
11,560
11,580
665
662
659
656
653
650
646
643
640
637
634
11,580
11,600
667
664
661
657
654
651
648
645
642
638
635
11,600
11,620
668
665
662
659
656
653
649
646
643
640
637
11,620
11,640
670
667
663
660
657
654
651
648
644
641
638
11,640
11,660
671
668
665
662
659
655
652
649
646
643
640
11,660
11,680
673
670
666
663
660
657
654
651
647
644
641
11,680
11,700
674
671
668
665
661
658
655
652
649
646
642
11,700
11,720
676
672
669
666
663
660
657
653
650
647
644
11,720
11,740
677
674
671
668
664
661
658
655
652
649
645
11,740
11,760
678
675
672
669
666
663
659
656
653
650
647
11,760
11,780
680
677
674
670
667
664
661
658
655
651
648
11,780
11,800
681
678
675
672
669
665
662
659
656
653
650
11,800
11,820
683
680
676
673
670
667
664
661
657
654
651
11,820
11,840
684
681
678
675
672
668
665
662
659
656
653
11,840
11,860
686
682
679
676
673
670
667
663
660
657
654
11,860
11,880
687
684
681
678
674
671
668
665
662
659
655
11,880
11,900
689
685
682
679
676
673
670
666
663
660
657
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-74
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
11,900
11,920
690
687
684
680
677
674
671
668
665
661
658
11,920
11,940
691
688
685
682
679
676
672
669
666
663
660
11,940
11,960
693
690
687
683
680
677
674
671
668
664
661
11,960
11,980
694
691
688
685
682
678
675
672
669
666
663
11,980
12,000
696
693
689
686
683
680
677
674
670
667
664
12,000
12,020
697
694
691
688
685
681
678
675
672
669
665
12,020
12,040
699
695
692
689
686
683
680
676
673
670
667
12,040
12,060
700
697
694
691
687
684
681
678
675
672
668
12,060
12,080
701
698
695
692
689
686
682
679
676
673
670
12,080
12,100
703
700
697
693
690
687
684
681
678
674
671
12,100
12,120
704
701
698
695
692
689
685
682
679
676
673
12,120
12,140
706
703
699
696
693
690
687
684
680
677
674
12,140
12,160
707
704
701
698
695
691
688
685
682
679
676
12,160
12,180
709
706
702
699
696
693
690
687
683
680
677
12,180
12,200
710
707
704
701
697
694
691
688
685
682
678
12,200
12,220
712
708
705
702
699
696
693
689
686
683
680
12,220
12,240
713
710
707
704
700
697
694
691
688
685
681
12,240
12,260
714
711
708
705
702
699
695
692
689
686
683
12,260
12,280
716
713
710
706
703
700
697
694
691
687
684
12,280
12,300
717
714
711
708
705
701
698
695
692
689
686
12,300
12,320
719
716
712
709
706
703
700
697
693
690
687
12,320
12,340
720
717
714
711
708
704
701
698
695
692
689
12,340
12,360
722
718
715
712
709
706
703
699
696
693
690
12,360
12,380
723
720
717
714
710
707
704
701
698
695
691
12,380
12,400
725
721
718
715
712
709
706
702
699
696
693
12,400
12,420
726
723
720
716
713
710
707
704
701
697
694
12,420
12,440
727
724
721
718
715
712
708
705
702
699
696
12,440
12,460
729
726
723
719
716
713
710
707
704
700
697
12,460
12,480
730
727
724
721
718
714
711
708
705
702
699
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-75
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
12,480
12,500
732
729
725
722
719
716
713
710
706
703
700
12,500
12,520
733
730
727
724
721
717
714
711
708
705
701
12,520
12,540
735
731
728
725
722
719
716
712
709
706
703
12,540
12,560
736
733
730
727
723
720
717
714
711
708
704
12,560
12,580
737
734
731
728
725
722
718
715
712
709
706
12,580
12,600
739
736
733
729
726
723
720
717
714
710
707
12,600
12,620
740
737
734
731
728
725
721
718
715
712
709
12,620
12,640
742
739
735
732
729
726
723
720
716
713
710
12,640
12,660
743
740
737
734
731
727
724
721
718
715
712
12,660
12,680
745
742
738
735
732
729
726
723
719
716
713
12,680
12,700
746
743
740
737
733
730
727
724
721
718
714
12,700
12,720
748
744
741
738
735
732
729
725
722
719
716
12,720
12,740
749
746
743
740
736
733
730
727
724
721
717
12,740
12,760
750
747
744
741
738
735
731
728
725
722
719
12,760
12,780
752
749
746
742
739
736
733
730
727
723
720
12,780
12,800
753
750
747
744
741
737
734
731
728
725
722
12,800
12,820
755
752
748
745
742
739
736
733
729
726
723
12,820
12,840
756
753
750
747
744
740
737
734
731
728
725
12,840
12,860
758
754
751
748
745
742
739
735
732
729
726
12,860
12,880
759
756
753
750
746
743
740
737
734
731
727
12,880
12,900
761
757
754
751
748
745
742
738
735
732
729
12,900
12,920
762
759
756
752
749
746
743
740
737
733
730
12,920
12,940
763
760
757
754
751
748
744
741
738
735
732
12,940
12,960
765
762
759
755
752
749
746
743
740
736
733
12,960
12,980
766
763
760
757
754
750
747
744
741
738
735
12,980
13,000
768
765
761
758
755
752
749
746
742
739
736
13,000
13,020
769
766
763
760
757
753
750
747
744
741
737
13,020
13,040
771
767
764
761
758
755
752
748
745
742
739
13,040
13,060
772
769
766
763
759
756
753
750
747
744
740
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-76
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
13,060
13,080
773
770
767
764
761
758
754
751
748
745
742
13,080
13,100
775
772
769
765
762
759
756
753
750
746
743
13,100
13,120
776
773
770
767
764
761
757
754
751
748
745
13,120
13,140
778
775
771
768
765
762
759
756
752
749
746
13,140
13,160
779
776
773
770
767
763
760
757
754
751
748
13,160
13,180
781
778
774
771
768
765
762
759
755
752
749
13,180
13,200
782
779
776
773
769
766
763
760
757
754
750
13,200
13,220
784
780
777
774
771
768
765
761
758
755
752
13,220
13,240
785
782
779
776
772
769
766
763
760
757
753
13,240
13,260
786
783
780
777
774
771
767
764
761
758
755
13,260
13,280
788
785
782
778
775
772
769
766
763
759
756
13,280
13,300
789
786
783
780
777
773
770
767
764
761
758
13,300
13,320
791
788
784
781
778
775
772
769
765
762
759
13,320
13,340
792
789
786
783
780
776
773
770
767
764
761
13,340
13,360
794
790
787
784
781
778
775
771
768
765
762
13,360
13,380
795
792
789
786
782
779
776
773
770
767
763
13,380
13,400
797
793
790
787
784
781
778
774
771
768
765
13,400
13,420
798
795
792
788
785
782
779
776
773
769
766
13,420
13,440
799
796
793
790
787
784
780
777
774
771
768
13,440
13,460
801
798
795
791
788
785
782
779
776
772
769
13,460
13,480
802
799
796
793
790
786
783
780
777
774
771
13,480
13,500
804
801
797
794
791
788
785
782
778
775
772
13,500
13,520
805
802
799
796
793
789
786
783
780
777
773
13,520
13,540
807
803
800
797
794
791
788
784
781
778
775
13,540
13,560
808
805
802
799
795
792
789
786
783
780
776
13,560
13,580
809
806
803
800
797
794
790
787
784
781
778
13,580
13,600
811
808
805
801
798
795
792
789
786
782
779
13,600
13,620
812
809
806
803
800
797
793
790
787
784
781
13,620
13,640
814
811
807
804
801
798
795
792
788
785
782
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-77
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
13,640
13,660
815
812
809
806
803
799
796
793
790
787
784
13,660
13,680
817
814
810
807
804
801
798
795
791
788
785
13,680
13,700
818
815
812
809
805
802
799
796
793
790
786
13,700
13,720
820
816
813
810
807
804
801
797
794
791
788
13,720
13,740
821
818
815
812
808
805
802
799
796
793
789
13,740
13,760
822
819
816
813
810
807
803
800
797
794
791
13,760
13,780
824
821
818
814
811
808
805
802
799
795
792
13,780
13,800
826
822
819
816
813
809
806
803
800
797
794
13,800
13,820
827
824
820
817
814
811
808
805
801
798
795
13,820
13,840
829
825
822
819
816
812
809
806
803
800
797
13,840
13,860
830
827
823
820
817
814
811
807
804
801
798
13,860
13,880
832
828
825
822
818
815
812
809
806
803
799
13,880
13,900
833
830
826
823
820
817
814
810
807
804
801
13,900
13,920
835
831
828
825
821
818
815
812
809
805
802
13,920
13,940
836
833
829
826
823
820
816
813
810
807
804
13,940
13,960
838
834
831
828
824
821
818
815
812
808
805
13,960
13,980
839
836
833
829
826
822
819
816
813
810
807
13,980
14,000
841
837
834
831
827
824
821
818
814
811
808
14,000
14,020
842
839
836
832
829
826
822
819
816
813
809
14,020
14,040
844
840
837
834
830
827
824
820
817
814
811
14,040
14,060
845
842
839
835
832
829
825
822
819
816
812
14,060
14,080
847
843
840
837
833
830
827
823
820
817
814
14,080
14,100
848
845
842
838
835
832
828
825
822
818
815
14,100
14,120
850
846
843
840
836
833
830
826
823
820
817
14,120
14,140
851
848
845
841
838
835
831
828
825
821
818
14,140
14,160
853
850
846
843
839
836
833
829
826
823
820
14,160
14,180
854
851
848
844
841
838
834
831
828
824
821
14,180
14,200
856
853
849
846
843
839
836
833
829
826
822
14,200
14,220
857
854
851
847
844
841
837
834
831
827
824
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-78
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
14,220
14,240
859
856
852
849
846
842
839
836
832
829
826
14,240
14,260
860
857
854
850
847
844
840
837
834
830
827
14,260
14,280
862
859
855
852
849
845
842
839
835
832
829
14,280
14,300
864
860
857
853
850
847
843
840
837
833
830
14,300
14,320
865
862
858
855
852
848
845
842
838
835
832
14,320
14,340
867
863
860
857
853
850
846
843
840
836
833
14,340
14,360
868
865
861
858
855
851
848
845
841
838
835
14,360
14,380
870
866
863
860
856
853
850
846
843
839
836
14,380
14,400
871
868
864
861
858
854
851
848
844
841
838
14,400
14,420
873
869
866
863
859
856
853
849
846
843
839
14,420
14,440
874
871
867
864
861
857
854
851
847
844
841
14,440
14,460
876
872
869
866
862
859
856
852
849
846
842
14,460
14,480
877
874
871
867
864
860
857
854
850
847
844
14,480
14,500
879
875
872
869
865
862
859
855
852
849
845
14,500
14,520
880
877
874
870
867
864
860
857
853
850
847
14,520
14,540
882
878
875
872
868
865
862
858
855
852
848
14,540
14,560
883
880
877
873
870
867
863
860
857
853
850
14,560
14,580
885
881
878
875
871
868
865
861
858
855
851
14,580
14,600
886
883
880
876
873
870
866
863
860
856
853
14,600
14,620
888
884
881
878
874
871
868
864
861
858
854
14,620
14,640
889
886
883
879
876
873
869
866
863
859
856
14,640
14,660
891
888
884
881
877
874
871
867
864
861
857
14,660
14,680
892
889
886
882
879
876
872
869
866
862
859
14,680
14,700
894
891
887
884
881
877
874
871
867
864
860
14,700
14,720
895
892
889
885
882
879
875
872
869
865
862
14,720
14,740
897
894
890
887
884
880
877
874
870
867
864
14,740
14,760
898
895
892
888
885
882
878
875
872
868
865
14,760
14,780
900
897
893
890
887
883
880
877
873
870
867
14,780
14,800
902
898
895
891
888
885
881
878
875
871
868
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-79
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
14,800
14,820
903
900
896
893
890
886
883
880
876
873
870
14,820
14,840
905
901
898
895
891
888
884
881
878
874
871
14,840
14,860
906
903
899
896
893
889
886
883
879
876
873
14,860
14,880
908
904
901
898
894
891
888
884
881
877
874
14,880
14,900
909
906
902
899
896
892
889
886
882
879
876
14,900
14,920
911
907
904
901
897
894
891
887
884
881
877
14,920
14,940
912
909
905
902
899
895
892
889
885
882
879
14,940
14,960
914
910
907
904
900
897
894
890
887
884
880
14,960
14,980
915
912
909
905
902
898
895
892
888
885
882
14,980
15,000
917
913
910
907
903
900
897
893
890
887
883
15,000
15,020
918
915
912
908
905
902
898
895
891
888
885
15,020
15,040
920
916
913
910
906
903
900
896
893
890
886
15,040
15,060
921
918
915
911
908
905
901
898
895
891
888
15,060
15,080
923
919
916
913
909
906
903
899
896
893
889
15,080
15,100
924
921
918
914
911
908
904
901
898
894
891
15,100
15,120
926
922
919
916
912
909
906
902
899
896
892
15,120
15,140
927
924
921
917
914
911
907
904
901
897
894
15,140
15,160
929
926
922
919
915
912
909
905
902
899
895
15,160
15,180
930
927
924
920
917
914
910
907
904
900
897
15,180
15,200
932
929
925
922
919
915
912
909
905
902
898
15,200
15,220
933
930
927
923
920
917
913
910
907
903
900
15,220
15,240
935
932
928
925
922
918
915
912
908
905
902
15,240
15,260
936
933
930
926
923
920
916
913
910
906
903
15,260
15,280
938
935
931
928
925
921
918
915
911
908
905
15,280
15,300
940
936
933
929
926
923
919
916
913
909
906
15,300
15,320
941
938
934
931
928
924
921
918
914
911
908
15,320
15,340
943
939
936
933
929
926
922
919
916
912
909
15,340
15,360
944
941
937
934
931
927
924
921
917
914
911
15,360
15,380
946
942
939
936
932
929
926
922
919
915
912
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-80
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
15,380
15,400
947
944
940
937
934
930
927
924
920
917
914
15,400
15,420
949
945
942
939
935
932
929
925
922
919
915
15,420
15,440
950
947
943
940
937
933
930
927
923
920
917
15,440
15,460
952
948
945
942
938
935
932
928
925
922
918
15,460
15,480
953
950
947
943
940
936
933
930
926
923
920
15,480
15,500
955
951
948
945
941
938
935
931
928
925
921
15,500
15,520
956
953
950
946
943
940
936
933
929
926
923
15,520
15,540
958
954
951
948
944
941
938
934
931
928
924
15,540
15,560
959
956
953
949
946
943
939
936
933
929
926
15,560
15,580
961
957
954
951
947
944
941
937
934
931
927
15,580
15,600
962
959
956
952
949
946
942
939
936
932
929
15,600
15,620
964
960
957
954
950
947
944
940
937
934
930
15,620
15,640
965
962
959
955
952
949
945
942
939
935
932
15,640
15,660
967
964
960
957
953
950
947
943
940
937
933
15,660
15,680
968
965
962
958
955
952
948
945
942
938
935
15,680
15,700
970
967
963
960
957
953
950
947
943
940
936
15,700
15,720
971
968
965
961
958
955
951
948
945
941
938
15,720
15,740
973
970
966
963
960
956
953
950
946
943
940
15,740
15,760
974
971
968
964
961
958
954
951
948
944
941
15,760
15,780
976
973
969
966
963
959
956
953
949
946
943
15,780
15,800
978
974
971
967
964
961
957
954
951
947
944
15,800
15,820
979
976
972
969
966
962
959
956
952
949
946
15,820
15,840
981
977
974
971
967
964
960
957
954
950
947
15,840
15,860
982
979
975
972
969
965
962
959
955
952
949
15,860
15,880
984
980
977
974
970
967
964
960
957
953
950
15,880
15,900
985
982
978
975
972
968
965
962
958
955
952
15,900
15,920
987
983
980
977
973
970
967
963
960
957
953
15,920
15,940
988
985
981
978
975
971
968
965
961
958
955
15,940
15,960
990
986
983
980
976
973
970
966
963
960
956
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-81
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
15,960
15,980
991
988
985
981
978
974
971
968
964
961
958
15,980
16,000
993
989
986
983
979
976
973
969
966
963
959
16,000
16,020
994
991
988
984
981
978
974
971
967
964
961
16,020
16,040
996
992
989
986
982
979
976
972
969
966
962
16,040
16,060
997
994
991
987
984
981
977
974
971
967
964
16,060
16,080
999
995
992
989
985
982
979
975
972
969
965
16,080
16,100
1,000
997
994
990
987
984
980
977
974
970
967
16,100
16,120
1,002
998
995
992
988
985
982
978
975
972
968
16,120
16,140
1,003
1,000
997
993
990
987
983
980
977
973
970
16,140
16,160
1,005
1,002
998
995
991
988
985
981
978
975
971
16,160
16,180
1,006
1,003
1,000
996
993
990
986
983
980
976
973
16,180
16,200
1,008
1,005
1,001
998
995
991
988
985
981
978
974
16,200
16,220
1,009
1,006
1,003
999
996
993
989
986
983
979
976
16,220
16,240
1,011
1,008
1,004
1,001
998
994
991
988
984
981
978
16,240
16,260
1,012
1,009
1,006
1,002
999
996
992
989
986
982
979
16,260
16,280
1,014
1,011
1,007
1,004
1,001
997
994
991
987
984
981
16,280
16,300
1,016
1,012
1,009
1,005
1,002
999
995
992
989
985
982
16,300
16,320
1,017
1,014
1,010
1,007
1,004
1,000
997
994
990
987
984
16,320
16,340
1,019
1,015
1,012
1,009
1,005
1,002
998
995
992
988
985
16,340
16,360
1,020
1,017
1,013
1,010
1,007
1,003
1,000
997
993
990
987
16,360
16,380
1,022
1,018
1,015
1,012
1,008
1,005
1,002
998
995
991
988
16,380
16,400
1,023
1,020
1,016
1,013
1,010
1,006
1,003
1,000
996
993
990
16,400
16,420
1,025
1,021
1,018
1,015
1,011
1,008
1,005
1,001
998
995
991
16,420
16,440
1,026
1,023
1,019
1,016
1,013
1,009
1,006
1,003
999
996
993
16,440
16,460
1,028
1,024
1,021
1,018
1,014
1,011
1,008
1,004
1,001
998
994
16,460
16,480
1,029
1,026
1,023
1,019
1,016
1,012
1,009
1,006
1,002
999
996
16,480
16,500
1,031
1,027
1,024
1,021
1,017
1,014
1,011
1,007
1,004
1,001
997
16,500
16,520
1,032
1,029
1,026
1,022
1,019
1,016
1,012
1,009
1,005
1,002
999
16,520
16,540
1,034
1,030
1,027
1,024
1,020
1,017
1,014
1,010
1,007
1,004
1,000
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-82
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
16,540
16,560
1,035
1,032
1,029
1,025
1,022
1,019
1,015
1,012
1,009
1,005
1,002
16,560
16,580
1,037
1,033
1,030
1,027
1,023
1,020
1,017
1,013
1,010
1,007
1,003
16,580
16,600
1,038
1,035
1,032
1,028
1,025
1,022
1,018
1,015
1,012
1,008
1,005
16,600
16,620
1,040
1,036
1,033
1,030
1,026
1,023
1,020
1,016
1,013
1,010
1,006
16,620
16,640
1,041
1,038
1,035
1,031
1,028
1,025
1,021
1,018
1,015
1,011
1,008
16,640
16,660
1,043
1,040
1,036
1,033
1,029
1,026
1,023
1,019
1,016
1,013
1,009
16,660
16,680
1,044
1,041
1,038
1,034
1,031
1,028
1,024
1,021
1,018
1,014
1,011
16,680
16,700
1,046
1,043
1,039
1,036
1,033
1,029
1,026
1,023
1,019
1,016
1,012
16,700
16,720
1,047
1,044
1,041
1,037
1,034
1,031
1,027
1,024
1,021
1,017
1,014
16,720
16,740
1,049
1,046
1,042
1,039
1,036
1,032
1,029
1,026
1,022
1,019
1,016
16,740
16,760
1,050
1,047
1,044
1,040
1,037
1,034
1,030
1,027
1,024
1,020
1,017
16,760
16,780
1,052
1,049
1,045
1,042
1,039
1,035
1,032
1,029
1,025
1,022
1,019
16,780
16,800
1,054
1,050
1,047
1,043
1,040
1,037
1,033
1,030
1,027
1,023
1,020
16,800
16,820
1,055
1,052
1,048
1,045
1,042
1,038
1,035
1,032
1,028
1,025
1,022
16,820
16,840
1,057
1,053
1,050
1,047
1,043
1,040
1,036
1,033
1,030
1,026
1,023
16,840
16,860
1,058
1,055
1,051
1,048
1,045
1,041
1,038
1,035
1,031
1,028
1,025
16,860
16,880
1,060
1,056
1,053
1,050
1,046
1,043
1,040
1,036
1,033
1,029
1,026
16,880
16,900
1,061
1,058
1,054
1,051
1,048
1,044
1,041
1,038
1,034
1,031
1,028
16,900
16,920
1,063
1,059
1,056
1,053
1,049
1,046
1,043
1,039
1,036
1,033
1,029
16,920
16,940
1,064
1,061
1,057
1,054
1,051
1,047
1,044
1,041
1,037
1,034
1,031
16,940
16,960
1,066
1,062
1,059
1,056
1,052
1,049
1,046
1,042
1,039
1,036
1,032
16,960
16,980
1,067
1,064
1,061
1,057
1,054
1,050
1,047
1,044
1,040
1,037
1,034
16,980
17,000
1,069
1,065
1,062
1,059
1,055
1,052
1,049
1,045
1,042
1,039
1,035
17,000
17,020
1,070
1,067
1,064
1,060
1,057
1,054
1,050
1,047
1,043
1,040
1,037
17,020
17,040
1,072
1,068
1,065
1,062
1,058
1,055
1,052
1,048
1,045
1,042
1,038
17,040
17,060
1,073
1,070
1,067
1,063
1,060
1,057
1,053
1,050
1,047
1,043
1,040
17,060
17,080
1,075
1,071
1,068
1,065
1,061
1,058
1,055
1,051
1,048
1,045
1,041
17,080
17,100
1,076
1,073
1,070
1,066
1,063
1,060
1,056
1,053
1,050
1,046
1,043
17,100
17,120
1,078
1,074
1,071
1,068
1,064
1,061
1,058
1,054
1,051
1,048
1,044
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-83
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
17,120
17,140
1,079
1,076
1,073
1,069
1,066
1,063
1,059
1,056
1,053
1,049
1,046
17,140
17,160
1,081
1,078
1,074
1,071
1,067
1,064
1,061
1,057
1,054
1,051
1,047
17,160
17,180
1,082
1,079
1,076
1,072
1,069
1,066
1,062
1,059
1,056
1,052
1,049
17,180
17,200
1,084
1,081
1,077
1,074
1,071
1,067
1,064
1,061
1,057
1,054
1,050
17,200
17,220
1,085
1,082
1,079
1,075
1,072
1,069
1,065
1,062
1,059
1,055
1,052
17,220
17,240
1,087
1,084
1,080
1,077
1,074
1,070
1,067
1,064
1,060
1,057
1,054
17,240
17,260
1,088
1,085
1,082
1,078
1,075
1,072
1,068
1,065
1,062
1,058
1,055
17,260
17,280
1,090
1,087
1,083
1,080
1,077
1,073
1,070
1,067
1,063
1,060
1,057
17,280
17,300
1,092
1,088
1,085
1,081
1,078
1,075
1,071
1,068
1,065
1,061
1,058
17,300
17,320
1,093
1,090
1,086
1,083
1,080
1,076
1,073
1,070
1,066
1,063
1,060
17,320
17,340
1,095
1,091
1,088
1,085
1,081
1,078
1,074
1,071
1,068
1,064
1,061
17,340
17,360
1,096
1,093
1,089
1,086
1,083
1,079
1,076
1,073
1,069
1,066
1,063
17,360
17,380
1,098
1,094
1,091
1,088
1,084
1,081
1,078
1,074
1,071
1,067
1,064
17,380
17,400
1,099
1,096
1,092
1,089
1,086
1,082
1,079
1,076
1,072
1,069
1,066
17,400
17,420
1,101
1,097
1,094
1,091
1,087
1,084
1,081
1,077
1,074
1,071
1,067
17,420
17,440
1,102
1,099
1,095
1,092
1,089
1,085
1,082
1,079
1,075
1,072
1,069
17,440
17,460
1,104
1,100
1,097
1,094
1,090
1,087
1,084
1,080
1,077
1,074
1,070
17,460
17,480
1,105
1,102
1,099
1,095
1,092
1,088
1,085
1,082
1,078
1,075
1,072
17,480
17,500
1,107
1,103
1,100
1,097
1,093
1,090
1,087
1,083
1,080
1,077
1,073
17,500
17,520
1,108
1,105
1,102
1,098
1,095
1,092
1,088
1,085
1,081
1,078
1,075
17,520
17,540
1,110
1,106
1,103
1,100
1,096
1,093
1,090
1,086
1,083
1,080
1,076
17,540
17,560
1,111
1,108
1,105
1,101
1,098
1,095
1,091
1,088
1,085
1,081
1,078
17,560
17,580
1,113
1,109
1,106
1,103
1,099
1,096
1,093
1,089
1,086
1,083
1,079
17,580
17,600
1,114
1,111
1,108
1,104
1,101
1,098
1,094
1,091
1,088
1,084
1,081
17,600
17,620
1,116
1,112
1,109
1,106
1,102
1,099
1,096
1,092
1,089
1,086
1,082
17,620
17,640
1,117
1,114
1,111
1,107
1,104
1,101
1,097
1,094
1,091
1,087
1,084
17,640
17,660
1,119
1,116
1,112
1,109
1,105
1,102
1,099
1,095
1,092
1,089
1,085
17,660
17,680
1,121
1,117
1,114
1,110
1,107
1,104
1,100
1,097
1,094
1,090
1,087
17,680
17,700
1,122
1,119
1,115
1,112
1,109
1,105
1,102
1,099
1,095
1,092
1,088
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-84
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
17,700
17,720
1,124
1,120
1,117
1,113
1,110
1,107
1,103
1,100
1,097
1,093
1,090
17,720
17,740
1,125
1,122
1,118
1,115
1,112
1,108
1,105
1,102
1,098
1,095
1,092
17,740
17,760
1,127
1,123
1,120
1,117
1,113
1,110
1,106
1,103
1,100
1,096
1,093
17,760
17,780
1,129
1,125
1,122
1,118
1,115
1,111
1,108
1,105
1,101
1,098
1,095
17,780
17,800
1,130
1,127
1,123
1,120
1,116
1,113
1,109
1,106
1,103
1,099
1,096
17,800
17,820
1,132
1,128
1,125
1,121
1,118
1,114
1,111
1,108
1,104
1,101
1,098
17,820
17,840
1,133
1,130
1,126
1,123
1,119
1,116
1,112
1,109
1,106
1,102
1,099
17,840
17,860
1,135
1,131
1,128
1,124
1,121
1,117
1,114
1,111
1,107
1,104
1,101
17,860
17,880
1,136
1,133
1,129
1,126
1,123
1,119
1,116
1,112
1,109
1,105
1,102
17,880
17,900
1,138
1,135
1,131
1,128
1,124
1,121
1,117
1,114
1,110
1,107
1,104
17,900
17,920
1,140
1,136
1,133
1,129
1,126
1,122
1,119
1,115
1,112
1,109
1,105
17,920
17,940
1,141
1,138
1,134
1,131
1,127
1,124
1,120
1,117
1,113
1,110
1,107
17,940
17,960
1,143
1,139
1,136
1,132
1,129
1,125
1,122
1,118
1,115
1,112
1,108
17,960
17,980
1,144
1,141
1,137
1,134
1,130
1,127
1,123
1,120
1,117
1,113
1,110
17,980
18,000
1,146
1,142
1,139
1,135
1,132
1,129
1,125
1,122
1,118
1,115
1,111
18,000
18,020
1,147
1,144
1,141
1,137
1,134
1,130
1,127
1,123
1,120
1,116
1,113
18,020
18,040
1,149
1,146
1,142
1,139
1,135
1,132
1,128
1,125
1,121
1,118
1,114
18,040
18,060
1,151
1,147
1,144
1,140
1,137
1,133
1,130
1,126
1,123
1,119
1,116
18,060
18,080
1,152
1,149
1,145
1,142
1,138
1,135
1,131
1,128
1,124
1,121
1,117
18,080
18,100
1,154
1,150
1,147
1,143
1,140
1,136
1,133
1,129
1,126
1,123
1,119
18,100
18,120
1,155
1,152
1,148
1,145
1,141
1,138
1,135
1,131
1,128
1,124
1,121
18,120
18,140
1,157
1,153
1,150
1,147
1,143
1,140
1,136
1,133
1,129
1,126
1,122
18,140
18,160
1,159
1,155
1,152
1,148
1,145
1,141
1,138
1,134
1,131
1,127
1,124
18,160
18,180
1,160
1,157
1,153
1,150
1,146
1,143
1,139
1,136
1,132
1,129
1,125
18,180
18,200
1,162
1,158
1,155
1,151
1,148
1,144
1,141
1,137
1,134
1,130
1,127
18,200
18,220
1,163
1,160
1,156
1,153
1,149
1,146
1,142
1,139
1,135
1,132
1,129
18,220
18,240
1,165
1,161
1,158
1,154
1,151
1,147
1,144
1,141
1,137
1,134
1,130
18,240
18,260
1,166
1,163
1,160
1,156
1,153
1,149
1,146
1,142
1,139
1,135
1,132
18,260
18,280
1,168
1,165
1,161
1,158
1,154
1,151
1,147
1,144
1,140
1,137
1,133
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-85
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
18,280
18,300
1,170
1,166
1,163
1,159
1,156
1,152
1,149
1,145
1,142
1,138
1,135
18,300
18,320
1,171
1,168
1,164
1,161
1,157
1,154
1,150
1,147
1,143
1,140
1,136
18,320
18,340
1,173
1,169
1,166
1,162
1,159
1,155
1,152
1,148
1,145
1,141
1,138
18,340
18,360
1,174
1,171
1,167
1,164
1,160
1,157
1,153
1,150
1,147
1,143
1,140
18,360
18,380
1,176
1,172
1,169
1,166
1,162
1,159
1,155
1,152
1,148
1,145
1,141
18,380
18,400
1,178
1,174
1,171
1,167
1,164
1,160
1,157
1,153
1,150
1,146
1,143
18,400
18,420
1,179
1,176
1,172
1,169
1,165
1,162
1,158
1,155
1,151
1,148
1,144
18,420
18,440
1,181
1,177
1,174
1,170
1,167
1,163
1,160
1,156
1,153
1,149
1,146
18,440
18,460
1,182
1,179
1,175
1,172
1,168
1,165
1,161
1,158
1,154
1,151
1,147
18,460
18,480
1,184
1,180
1,177
1,173
1,170
1,166
1,163
1,160
1,156
1,153
1,149
18,480
18,500
1,185
1,182
1,178
1,175
1,172
1,168
1,165
1,161
1,158
1,154
1,151
18,500
18,520
1,187
1,184
1,180
1,177
1,173
1,170
1,166
1,163
1,159
1,156
1,152
18,520
18,540
1,189
1,185
1,182
1,178
1,175
1,171
1,168
1,164
1,161
1,157
1,154
18,540
18,560
1,190
1,187
1,183
1,180
1,176
1,173
1,169
1,166
1,162
1,159
1,155
18,560
18,580
1,192
1,188
1,185
1,181
1,178
1,174
1,171
1,167
1,164
1,160
1,157
18,580
18,600
1,193
1,190
1,186
1,183
1,179
1,176
1,172
1,169
1,166
1,162
1,159
18,600
18,620
1,195
1,191
1,188
1,184
1,181
1,178
1,174
1,171
1,167
1,164
1,160
18,620
18,640
1,196
1,193
1,190
1,186
1,183
1,179
1,176
1,172
1,169
1,165
1,162
18,640
18,660
1,198
1,195
1,191
1,188
1,184
1,181
1,177
1,174
1,170
1,167
1,163
18,660
18,680
1,200
1,196
1,193
1,189
1,186
1,182
1,179
1,175
1,172
1,168
1,165
18,680
18,700
1,201
1,198
1,194
1,191
1,187
1,184
1,180
1,177
1,173
1,170
1,166
18,700
18,720
1,203
1,199
1,196
1,192
1,189
1,185
1,182
1,178
1,175
1,172
1,168
18,720
18,740
1,204
1,201
1,197
1,194
1,190
1,187
1,184
1,180
1,177
1,173
1,170
18,740
18,760
1,206
1,202
1,199
1,196
1,192
1,189
1,185
1,182
1,178
1,175
1,171
18,760
18,780
1,208
1,204
1,201
1,197
1,194
1,190
1,187
1,183
1,180
1,176
1,173
18,780
18,800
1,209
1,206
1,202
1,199
1,195
1,192
1,188
1,185
1,181
1,178
1,174
18,800
18,820
1,211
1,207
1,204
1,200
1,197
1,193
1,190
1,186
1,183
1,179
1,176
18,820
18,840
1,212
1,209
1,205
1,202
1,198
1,195
1,191
1,188
1,184
1,181
1,178
18,840
18,860
1,214
1,210
1,207
1,203
1,200
1,196
1,193
1,190
1,186
1,183
1,179
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-86
0
1
2
3
4
5
6
7
8
9
10
or more
Biweekly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AMOUNT OF INCOME TAX TO BE WITHHELD
BUT
LESS
THAN
AT
LEAST
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
18,860
18,880
1,215
1,212
1,208
1,205
1,202
1,198
1,195
1,191
1,188
1,184
1,181
18,880
18,900
1,217
1,214
1,210
1,207
1,203
1,200
1,196
1,193
1,189
1,186
1,182
18,900
18,920
1,219
1,215
1,212
1,208
1,205
1,201
1,198
1,194
1,191
1,187
1,184
18,920
18,940
1,220
1,217
1,213
1,210
1,206
1,203
1,199
1,196
1,192
1,189
1,185
18,940
18,960
1,222
1,218
1,215
1,211
1,208
1,204
1,201
1,197
1,194
1,190
1,187
18,960
18,980
1,223
1,220
1,216
1,213
1,209
1,206
1,202
1,199
1,196
1,192
1,189
18,980
19,000
1,225
1,221
1,218
1,214
1,211
1,208
1,204
1,201
1,197
1,194
1,190
19,000 & over
1,226
1,222
1,219
1,215
1,212
1,208
1,205
1,201
1,198
1,194
1,191
7.9% of excess over $19,000 plus
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-87
0
1
2
3
4
5
6
7
8
9
10
or more
0
340
0
0
0
0
0
0
0
0
0
0
0
340
360
1
0
0
0
0
0
0
0
0
0
0
360
380
1
0
0
0
0
0
0
0
0
0
0
380
400
1
1
0
0
0
0
0
0
0
0
0
400
420
1
1
0
0
0
0
0
0
0
0
0
420
440
2
1
0
0
0
0
0
0
0
0
0
440
460
2
1
1
0
0
0
0
0
0
0
0
460
480
2
2
1
0
0
0
0
0
0
0
0
480
500
3
2
1
1
0
0
0
0
0
0
0
500
520
3
2
2
1
0
0
0
0
0
0
0
520
540
3
2
2
1
0
0
0
0
0
0
0
540
560
3
3
2
1
1
0
0
0
0
0
0
560
580
4
3
2
2
1
0
0
0
0
0
0
580
600
4
3
3
2
1
1
0
0
0
0
0
600
620
4
4
3
2
2
1
0
0
0
0
0
620
640
5
4
3
3
2
1
1
0
0
0
0
640
660
5
4
3
3
2
1
1
0
0
0
0
660
680
5
4
4
3
2
2
1
0
0
0
0
680
700
5
5
4
3
3
2
1
1
0
0
0
700
720
6
5
4
4
3
2
2
1
0
0
0
720
740
6
5
5
4
3
3
2
1
1
0
0
740
760
6
6
5
4
4
3
2
2
1
0
0
760
780
6
6
5
4
4
3
2
2
1
0
0
780
800
7
6
5
5
4
3
3
2
1
1
0
800
820
7
6
6
5
4
4
3
2
2
1
0
820
840
7
7
6
5
5
4
3
3
2
1
1
840
860
8
7
6
6
5
4
4
3
2
2
1
860
880
8
7
7
6
5
5
4
3
3
2
1
880
900
8
8
7
6
6
5
4
4
3
2
1
Semimonthly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-88
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
900
920
8
8
7
6
6
5
4
4
3
2
2
920
940
9
8
7
7
6
5
5
4
3
3
2
940
960
9
8
8
7
6
6
5
4
4
3
2
960
980
9
9
8
7
7
6
5
5
4
3
3
980
1,000
10
9
8
8
7
6
6
5
4
4
3
1,000
1,020
10
9
9
8
7
7
6
5
5
4
3
1,020
1,040
10
9
9
8
7
7
6
5
5
4
3
1,040
1,060
10
10
9
8
8
7
6
6
5
4
4
1,060
1,080
11
10
9
9
8
7
7
6
5
5
4
1,080
1,100
11
10
10
9
8
8
7
6
6
5
4
1,100
1,120
11
11
10
9
9
8
7
7
6
5
5
1,120
1,140
12
11
10
10
9
8
8
7
6
6
5
1,140
1,160
13
11
10
10
9
8
8
7
6
6
5
1,160
1,180
13
12
11
10
9
9
8
7
7
6
5
1,180
1,200
14
12
11
10
10
9
8
8
7
6
6
1,200
1,220
15
13
11
11
10
9
9
8
7
7
6
1,220
1,240
15
14
12
11
10
10
9
8
8
7
6
1,240
1,260
16
14
13
11
11
10
9
9
8
7
7
1,260
1,280
16
15
13
12
11
10
9
9
8
7
7
1,280
1,300
17
16
14
13
11
10
10
9
8
8
7
1,300
1,320
18
16
15
13
12
11
10
9
9
8
7
1,320
1,340
19
17
15
14
12
11
10
10
9
8
8
1,340
1,360
20
17
16
14
13
11
11
10
9
9
8
1,360
1,380
21
18
17
15
14
12
11
10
10
9
8
1,380
1,400
22
20
17
16
14
13
11
11
10
9
8
1,400
1,420
23
21
18
16
15
13
12
11
10
9
9
1,420
1,440
24
22
19
17
15
14
12
11
10
10
9
1,440
1,460
26
23
20
18
16
15
13
12
11
10
9
1,460
1,480
27
24
21
19
17
15
14
12
11
10
10
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-89
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
1,480
1,500
28
25
22
20
17
16
14
13
11
11
10
1,500
1,520
29
26
24
21
18
16
15
13
12
11
10
1,520
1,540
30
27
25
22
19
17
16
14
13
11
10
1,540
1,560
31
28
26
23
21
18
16
15
13
12
11
1,560
1,580
32
29
27
24
22
19
17
15
14
12
11
1,580
1,600
33
31
28
25
23
20
18
16
14
13
11
1,600
1,620
34
32
29
26
24
21
19
17
15
14
12
1,620
1,640
35
33
30
28
25
22
20
17
16
14
13
1,640
1,660
37
34
31
29
26
23
21
18
16
15
13
1,660
1,680
38
35
32
30
27
24
22
19
17
16
14
1,680
1,700
39
36
33
31
28
26
23
20
18
16
15
1,700
1,720
40
37
35
32
29
27
24
21
19
17
15
1,720
1,740
41
38
36
33
30
28
25
23
20
17
16
1,740
1,760
42
39
37
34
32
29
26
24
21
18
17
1,760
1,780
43
40
38
35
33
30
27
25
22
20
17
1,780
1,800
44
42
39
36
34
31
28
26
23
21
18
1,800
1,820
45
43
40
37
35
32
30
27
24
22
19
1,820
1,840
47
44
41
39
36
33
31
28
25
23
20
1,840
1,860
48
45
42
40
37
34
32
29
27
24
21
1,860
1,880
49
46
43
41
38
35
33
30
28
25
22
1,880
1,900
50
47
44
42
39
37
34
31
29
26
23
1,900
1,920
52
49
46
43
40
38
35
32
30
27
25
1,920
1,940
53
50
47
44
41
39
36
34
31
28
26
1,940
1,960
54
51
48
45
43
40
37
35
32
29
27
1,960
1,980
56
53
49
46
44
41
38
36
33
31
28
1,980
2,000
57
54
51
48
45
42
39
37
34
32
29
2,000
2,020
58
55
52
49
46
43
41
38
35
33
30
2,020
2,040
59
56
53
50
47
44
42
39
36
34
31
2,040
2,060
61
58
55
52
48
45
43
40
38
35
32
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-90
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
2,060
2,080
62
59
56
53
50
47
44
41
39
36
33
2,080
2,100
63
60
57
54
51
48
45
42
40
37
34
2,100
2,120
65
61
58
55
52
49
46
43
41
38
36
2,120
2,140
66
63
60
57
54
51
48
45
42
39
37
2,140
2,160
67
64
61
58
55
52
49
46
43
40
38
2,160
2,180
68
65
62
59
56
53
50
47
44
42
39
2,180
2,200
70
67
64
61
57
54
51
48
45
43
40
2,200
2,220
71
68
65
62
59
56
53
50
47
44
41
2,220
2,240
72
69
66
63
60
57
54
51
48
45
42
2,240
2,260
74
70
67
64
61
58
55
52
49
46
43
2,260
2,280
75
72
69
66
63
60
56
53
50
47
44
2,280
2,300
76
73
70
67
64
61
58
55
52
49
46
2,300
2,320
77
74
71
68
65
62
59
56
53
50
47
2,320
2,340
79
76
73
69
66
63
60
57
54
51
48
2,340
2,360
80
77
74
71
68
65
62
59
55
52
49
2,360
2,380
81
78
75
72
69
66
63
60
57
54
51
2,380
2,400
83
80
76
73
70
67
64
61
58
55
52
2,400
2,420
84
81
78
75
72
68
65
62
59
56
53
2,420
2,440
86
82
79
76
73
70
67
64
61
58
55
2,440
2,460
87
84
80
77
74
71
68
65
62
59
56
2,460
2,480
88
85
82
79
75
72
69
66
63
60
57
2,480
2,500
90
86
83
80
77
74
71
68
64
61
58
2,500
2,520
91
88
84
81
78
75
72
69
66
63
60
2,520
2,540
92
89
86
83
79
76
73
70
67
64
61
2,540
2,560
94
90
87
84
81
77
74
71
68
65
62
2,560
2,580
95
92
89
85
82
79
76
73
70
67
63
2,580
2,600
96
93
90
87
83
80
77
74
71
68
65
2,600
2,620
98
95
91
88
85
82
78
75
72
69
66
2,620
2,640
99
96
93
89
86
83
80
76
73
70
67
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-91
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
2,640
2,660
100
97
94
91
88
84
81
78
75
72
69
2,660
2,680
102
99
95
92
89
86
82
79
76
73
70
2,680
2,700
103
100
97
93
90
87
84
81
77
74
71
2,700
2,720
105
101
98
95
92
88
85
82
79
75
72
2,720
2,740
106
103
99
96
93
90
86
83
80
77
74
2,740
2,760
107
104
101
98
94
91
88
85
81
78
75
2,760
2,780
109
105
102
99
96
92
89
86
83
79
76
2,780
2,800
110
107
104
100
97
94
91
87
84
81
78
2,800
2,820
111
108
105
102
98
95
92
89
85
82
79
2,820
2,840
113
109
106
103
100
97
93
90
87
84
80
2,840
2,860
114
111
108
104
101
98
95
91
88
85
82
2,860
2,880
115
112
109
106
102
99
96
93
90
86
83
2,880
2,900
117
114
110
107
104
101
97
94
91
88
84
2,900
2,920
118
115
112
108
105
102
99
95
92
89
86
2,920
2,940
120
116
113
110
107
103
100
97
94
90
87
2,940
2,960
121
118
114
111
108
105
101
98
95
92
88
2,960
2,980
122
119
116
113
109
106
103
100
96
93
90
2,980
3,000
124
120
117
114
111
107
104
101
98
94
91
3,000
3,020
125
122
118
115
112
109
106
102
99
96
93
3,020
3,040
126
123
120
117
113
110
107
104
100
97
94
3,040
3,060
128
124
121
118
115
111
108
105
102
99
95
3,060
3,080
129
126
123
119
116
113
110
106
103
100
97
3,080
3,100
130
127
124
121
117
114
111
108
104
101
98
3,100
3,120
132
129
125
122
119
116
112
109
106
103
99
3,120
3,140
133
130
127
123
120
117
114
110
107
104
101
3,140
3,160
134
131
128
125
122
118
115
112
109
105
102
3,160
3,180
136
133
129
126
123
120
116
113
110
107
103
3,180
3,200
137
134
131
127
124
121
118
115
111
108
105
3,200
3,220
139
135
132
129
126
122
119
116
113
109
106
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-92
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
3,220
3,240
140
137
133
130
127
124
120
117
114
111
107
3,240
3,260
141
138
135
132
128
125
122
119
115
112
109
3,260
3,280
143
139
136
133
130
126
123
120
117
113
110
3,280
3,300
144
141
138
134
131
128
125
121
118
115
112
3,300
3,320
145
142
139
136
132
129
126
123
119
116
113
3,320
3,340
147
143
140
137
134
131
127
124
121
118
114
3,340
3,360
148
145
142
138
135
132
129
125
122
119
116
3,360
3,380
149
146
143
140
136
133
130
127
124
120
117
3,380
3,400
151
148
144
141
138
135
131
128
125
122
118
3,400
3,420
152
149
146
142
139
136
133
129
126
123
120
3,420
3,440
154
150
147
144
141
137
134
131
128
124
121
3,440
3,460
155
152
148
145
142
139
135
132
129
126
122
3,460
3,480
156
153
150
147
143
140
137
134
130
127
124
3,480
3,500
158
154
151
148
145
141
138
135
132
128
125
3,500
3,520
159
156
152
149
146
143
140
136
133
130
127
3,520
3,540
160
157
154
151
147
144
141
138
134
131
128
3,540
3,560
162
158
155
152
149
145
142
139
136
133
129
3,560
3,580
163
160
157
153
150
147
144
140
137
134
131
3,580
3,600
164
161
158
155
151
148
145
142
138
135
132
3,600
3,620
166
163
159
156
153
150
146
143
140
137
133
3,620
3,640
167
164
161
157
154
151
148
144
141
138
135
3,640
3,660
168
165
162
159
156
152
149
146
143
139
136
3,660
3,680
170
167
163
160
157
154
150
147
144
141
137
3,680
3,700
171
168
165
161
158
155
152
149
145
142
139
3,700
3,720
173
169
166
163
160
156
153
150
147
143
140
3,720
3,740
174
171
167
164
161
158
154
151
148
145
141
3,740
3,760
175
172
169
166
162
159
156
153
149
146
143
3,760
3,780
177
173
170
167
164
160
157
154
151
147
144
3,780
3,800
178
175
172
168
165
162
159
155
152
149
146
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-93
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
3,800
3,820
179
176
173
170
166
163
160
157
153
150
147
3,820
3,840
181
177
174
171
168
165
161
158
155
152
148
3,840
3,860
182
179
176
172
169
166
163
159
156
153
150
3,860
3,880
183
180
177
174
170
167
164
161
158
154
151
3,880
3,900
185
182
178
175
172
169
165
162
159
156
152
3,900
3,920
186
183
180
176
173
170
167
163
160
157
154
3,920
3,940
188
184
181
178
175
171
168
165
162
158
155
3,940
3,960
189
186
182
179
176
173
169
166
163
160
156
3,960
3,980
190
187
184
181
177
174
171
168
164
161
158
3,980
4,000
192
188
185
182
179
175
172
169
166
162
159
4,000
4,020
193
190
186
183
180
177
174
170
167
164
161
4,020
4,040
194
191
188
185
181
178
175
172
168
165
162
4,040
4,060
196
192
189
186
183
179
176
173
170
167
163
4,060
4,080
197
194
191
187
184
181
178
174
171
168
165
4,080
4,100
198
195
192
189
185
182
179
176
172
169
166
4,100
4,120
200
197
193
190
187
184
180
177
174
171
167
4,120
4,140
201
198
195
191
188
185
182
178
175
172
169
4,140
4,160
202
199
196
193
190
186
183
180
177
173
170
4,160
4,180
204
201
197
194
191
188
184
181
178
175
171
4,180
4,200
205
202
199
195
192
189
186
183
179
176
173
4,200
4,220
207
203
200
197
194
190
187
184
181
177
174
4,220
4,240
208
205
201
198
195
192
188
185
182
179
175
4,240
4,260
209
206
203
200
196
193
190
187
183
180
177
4,260
4,280
211
207
204
201
198
194
191
188
185
181
178
4,280
4,300
212
209
206
202
199
196
193
189
186
183
180
4,300
4,320
213
210
207
204
200
197
194
191
187
184
181
4,320
4,340
215
211
208
205
202
199
195
192
189
186
182
4,340
4,360
216
213
210
206
203
200
197
193
190
187
184
4,360
4,380
217
214
211
208
204
201
198
195
192
188
185
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-94
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
4,380
4,400
219
216
212
209
206
203
199
196
193
190
186
4,400
4,420
220
217
214
210
207
204
201
197
194
191
188
4,420
4,440
222
218
215
212
209
205
202
199
196
192
189
4,440
4,460
223
220
216
213
210
207
203
200
197
194
190
4,460
4,480
224
221
218
215
211
208
205
202
198
195
192
4,480
4,500
226
222
219
216
213
209
206
203
200
196
193
4,500
4,520
227
224
220
217
214
211
208
204
201
198
195
4,520
4,540
228
225
222
219
215
212
209
206
202
199
196
4,540
4,560
230
226
223
220
217
213
210
207
204
201
197
4,560
4,580
231
228
225
221
218
215
212
208
205
202
199
4,580
4,600
232
229
226
223
219
216
213
210
206
203
200
4,600
4,620
234
231
227
224
221
218
214
211
208
205
201
4,620
4,640
235
232
229
225
222
219
216
212
209
206
203
4,640
4,660
236
233
230
227
224
220
217
214
211
207
204
4,660
4,680
238
235
231
228
225
222
218
215
212
209
205
4,680
4,700
239
236
233
229
226
223
220
217
213
210
207
4,700
4,720
241
237
234
231
228
224
221
218
215
211
208
4,720
4,740
242
239
235
232
229
226
222
219
216
213
209
4,740
4,760
243
240
237
234
230
227
224
221
217
214
211
4,760
4,780
245
241
238
235
232
228
225
222
219
215
212
4,780
4,800
246
243
240
236
233
230
227
223
220
217
214
4,800
4,820
247
244
241
238
234
231
228
225
221
218
215
4,820
4,840
249
245
242
239
236
233
229
226
223
220
216
4,840
4,860
250
247
244
240
237
234
231
227
224
221
218
4,860
4,880
251
248
245
242
238
235
232
229
226
222
219
4,880
4,900
253
250
246
243
240
237
233
230
227
224
220
4,900
4,920
254
251
248
244
241
238
235
231
228
225
222
4,920
4,940
256
252
249
246
243
239
236
233
230
226
223
4,940
4,960
257
254
250
247
244
241
237
234
231
228
224
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-95
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
4,960
4,980
258
255
252
249
245
242
239
236
232
229
226
4,980
5,000
260
256
253
250
247
243
240
237
234
230
227
5,000
5,020
261
258
254
251
248
245
242
238
235
232
229
5,020
5,040
262
259
256
253
249
246
243
240
236
233
230
5,040
5,060
264
260
257
254
251
247
244
241
238
235
231
5,060
5,080
265
262
259
255
252
249
246
242
239
236
233
5,080
5,100
266
263
260
257
253
250
247
244
240
237
234
5,100
5,120
268
265
261
258
255
252
248
245
242
239
235
5,120
5,140
269
266
263
259
256
253
250
246
243
240
237
5,140
5,160
270
267
264
261
258
254
251
248
245
241
238
5,160
5,180
272
269
265
262
259
256
252
249
246
243
239
5,180
5,200
273
270
267
263
260
257
254
251
247
244
241
5,200
5,220
275
271
268
265
262
258
255
252
249
245
242
5,220
5,240
276
273
269
266
263
260
256
253
250
247
243
5,240
5,260
277
274
271
268
264
261
258
255
251
248
245
5,260
5,280
279
275
272
269
266
262
259
256
253
249
246
5,280
5,300
280
277
274
270
267
264
261
257
254
251
248
5,300
5,320
281
278
275
272
268
265
262
259
255
252
249
5,320
5,340
283
279
276
273
270
267
263
260
257
254
250
5,340
5,360
284
281
278
274
271
268
265
261
258
255
252
5,360
5,380
285
282
279
276
272
269
266
263
260
256
253
5,380
5,400
287
284
280
277
274
271
267
264
261
258
254
5,400
5,420
288
285
282
278
275
272
269
265
262
259
256
5,420
5,440
290
286
283
280
277
273
270
267
264
260
257
5,440
5,460
291
288
284
281
278
275
271
268
265
262
258
5,460
5,480
292
289
286
283
279
276
273
270
266
263
260
5,480
5,500
294
290
287
284
281
277
274
271
268
264
261
5,500
5,520
295
292
288
285
282
279
276
272
269
266
263
5,520
5,540
296
293
290
287
283
280
277
274
270
267
264
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-96
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
5,540
5,560
298
294
291
288
285
281
278
275
272
269
265
5,560
5,580
299
296
293
289
286
283
280
276
273
270
267
5,580
5,600
301
297
294
291
287
284
281
278
274
271
268
5,600
5,620
302
299
295
292
289
286
282
279
276
273
269
5,620
5,640
304
300
297
293
290
287
284
280
277
274
271
5,640
5,660
305
302
298
295
292
288
285
282
279
275
272
5,660
5,680
306
303
300
296
293
290
286
283
280
277
273
5,680
5,700
308
304
301
298
294
291
288
285
281
278
275
5,700
5,720
309
306
302
299
296
292
289
286
283
279
276
5,720
5,740
311
307
304
300
297
294
290
287
284
281
277
5,740
5,760
312
309
305
302
298
295
292
289
285
282
279
5,760
5,780
314
310
307
303
300
296
293
290
287
283
280
5,780
5,800
315
312
308
305
301
298
295
291
288
285
282
5,800
5,820
317
313
310
306
303
299
296
293
289
286
283
5,820
5,840
318
315
311
308
304
301
297
294
291
288
284
5,840
5,860
319
316
313
309
306
302
299
295
292
289
286
5,860
5,880
321
317
314
311
307
304
300
297
294
290
287
5,880
5,900
322
319
315
312
309
305
302
298
295
292
288
5,900
5,920
324
320
317
313
310
307
303
300
296
293
290
5,920
5,940
325
322
318
315
311
308
305
301
298
294
291
5,940
5,960
327
323
320
316
313
309
306
303
299
296
292
5,960
5,980
328
325
321
318
314
311
307
304
301
297
294
5,980
6,000
329
326
323
319
316
312
309
305
302
299
295
6,000
6,020
331
328
324
321
317
314
310
307
303
300
297
6,020
6,040
332
329
326
322
319
315
312
308
305
301
298
6,040
6,060
334
330
327
324
320
317
313
310
306
303
299
6,060
6,080
335
332
328
325
322
318
315
311
308
304
301
6,080
6,100
337
333
330
326
323
320
316
313
309
306
302
6,100
6,120
338
335
331
328
324
321
318
314
311
307
304
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-97
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
6,120
6,140
340
336
333
329
326
322
319
316
312
309
305
6,140
6,160
341
338
334
331
327
324
320
317
314
310
307
6,160
6,180
342
339
336
332
329
325
322
318
315
312
308
6,180
6,200
344
340
337
334
330
327
323
320
316
313
310
6,200
6,220
345
342
338
335
332
328
325
321
318
314
311
6,220
6,240
347
343
340
336
333
330
326
323
319
316
312
6,240
6,260
348
345
341
338
334
331
328
324
321
317
314
6,260
6,280
350
346
343
339
336
332
329
326
322
319
315
6,280
6,300
351
348
344
341
337
334
331
327
324
320
317
6,300
6,320
353
349
346
342
339
335
332
329
325
322
318
6,320
6,340
354
351
347
344
340
337
333
330
327
323
320
6,340
6,360
355
352
349
345
342
338
335
331
328
325
321
6,360
6,380
357
353
350
347
343
340
336
333
329
326
323
6,380
6,400
358
355
351
348
345
341
338
334
331
327
324
6,400
6,420
360
356
353
349
346
343
339
336
332
329
325
6,420
6,440
361
358
354
351
347
344
341
337
334
330
327
6,440
6,460
363
359
356
352
349
345
342
339
335
332
328
6,460
6,480
364
361
357
354
350
347
343
340
337
333
330
6,480
6,500
365
362
359
355
352
348
345
341
338
335
331
6,500
6,520
367
364
360
357
353
350
346
343
339
336
333
6,520
6,540
368
365
362
358
355
351
348
344
341
337
334
6,540
6,560
370
366
363
360
356
353
349
346
342
339
335
6,560
6,580
371
368
364
361
358
354
351
347
344
340
337
6,580
6,600
373
369
366
362
359
356
352
349
345
342
338
6,600
6,620
374
371
367
364
360
357
354
350
347
343
340
6,620
6,640
376
372
369
365
362
358
355
352
348
345
341
6,640
6,660
377
374
370
367
363
360
356
353
350
346
343
6,660
6,680
378
375
372
368
365
361
358
354
351
348
344
6,680
6,700
380
376
373
370
366
363
359
356
352
349
346
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-98
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
6,700
6,720
381
378
374
371
368
364
361
357
354
350
347
6,720
6,740
383
379
376
372
369
366
362
359
355
352
348
6,740
6,760
384
381
377
374
370
367
364
360
357
353
350
6,760
6,780
386
382
379
375
372
368
365
362
358
355
351
6,780
6,800
387
384
380
377
373
370
367
363
360
356
353
6,800
6,820
389
385
382
378
375
371
368
365
361
358
354
6,820
6,840
390
387
383
380
376
373
369
366
363
359
356
6,840
6,860
391
388
385
381
378
374
371
367
364
361
357
6,860
6,880
393
389
386
383
379
376
372
369
365
362
359
6,880
6,900
394
391
387
384
381
377
374
370
367
363
360
6,900
6,920
396
392
389
385
382
379
375
372
368
365
361
6,920
6,940
397
394
390
387
383
380
377
373
370
366
363
6,940
6,960
399
395
392
388
385
381
378
375
371
368
364
6,960
6,980
400
397
393
390
386
383
379
376
373
369
366
6,980
7,000
401
398
395
391
388
384
381
377
374
371
367
7,000
7,020
403
400
396
393
389
386
382
379
375
372
369
7,020
7,040
404
401
398
394
391
387
384
380
377
373
370
7,040
7,060
406
402
399
396
392
389
385
382
378
375
371
7,060
7,080
407
404
400
397
394
390
387
383
380
376
373
7,080
7,100
409
405
402
398
395
392
388
385
381
378
374
7,100
7,120
410
407
403
400
396
393
390
386
383
379
376
7,120
7,140
412
408
405
401
398
394
391
388
384
381
377
7,140
7,160
413
410
406
403
399
396
392
389
386
382
379
7,160
7,180
414
411
408
404
401
397
394
390
387
384
380
7,180
7,200
416
412
409
406
402
399
395
392
388
385
382
7,200
7,220
417
414
410
407
404
400
397
393
390
386
383
7,220
7,240
419
415
412
408
405
402
398
395
391
388
384
7,240
7,260
420
417
413
410
406
403
400
396
393
389
386
7,260
7,280
422
418
415
411
408
404
401
398
394
391
387
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-99
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
7,280
7,300
423
420
416
413
409
406
403
399
396
392
389
7,300
7,320
425
421
418
414
411
407
404
401
397
394
390
7,320
7,340
426
423
419
416
412
409
405
402
399
395
392
7,340
7,360
427
424
421
417
414
410
407
403
400
397
393
7,360
7,380
429
425
422
419
415
412
408
405
401
398
395
7,380
7,400
430
427
423
420
417
413
410
406
403
399
396
7,400
7,420
432
428
425
421
418
415
411
408
404
401
397
7,420
7,440
433
430
426
423
419
416
413
409
406
402
399
7,440
7,460
435
431
428
424
421
417
414
411
407
404
400
7,460
7,480
436
433
429
426
422
419
415
412
409
405
402
7,480
7,500
437
434
431
427
424
420
417
413
410
407
403
7,500
7,520
439
436
432
429
425
422
418
415
411
408
405
7,520
7,540
440
437
434
430
427
423
420
416
413
409
406
7,540
7,560
442
438
435
432
428
425
421
418
414
411
407
7,560
7,580
443
440
436
433
430
426
423
419
416
412
409
7,580
7,600
445
441
438
434
431
428
424
421
417
414
410
7,600
7,620
446
443
439
436
432
429
426
422
419
415
412
7,620
7,640
448
444
441
437
434
430
427
424
420
417
413
7,640
7,660
449
446
442
439
435
432
428
425
422
418
415
7,660
7,680
451
447
444
440
437
433
430
426
423
420
416
7,680
7,700
452
449
445
442
438
435
431
428
424
421
418
7,700
7,720
454
450
447
443
440
436
433
429
426
422
419
7,720
7,740
455
452
448
444
441
438
434
431
427
424
420
7,740
7,760
457
453
450
446
442
439
436
432
429
425
422
7,760
7,780
458
455
451
447
444
440
437
434
430
427
423
7,780
7,800
460
456
453
449
445
442
439
435
432
428
425
7,800
7,820
461
458
454
451
447
443
440
437
433
430
426
7,820
7,840
463
459
456
452
448
445
441
438
435
431
428
7,840
7,860
464
461
457
454
450
446
443
439
436
433
429
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-100
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
7,860
7,880
466
462
459
455
451
448
444
441
437
434
431
7,880
7,900
467
464
460
457
453
449
446
442
439
435
432
7,900
7,920
469
465
462
458
454
451
447
444
440
437
433
7,920
7,940
471
467
463
460
456
452
449
445
442
438
435
7,940
7,960
472
468
465
461
458
454
450
447
443
440
436
7,960
7,980
474
470
466
463
459
455
452
448
445
441
438
7,980
8,000
475
471
468
464
461
457
453
450
446
443
439
8,000
8,020
477
473
469
466
462
458
455
451
448
444
441
8,020
8,040
478
474
471
467
464
460
456
453
449
445
442
8,040
8,060
480
476
472
469
465
462
458
454
451
447
443
8,060
8,080
481
478
474
470
467
463
459
456
452
449
445
8,080
8,100
483
479
475
472
468
465
461
457
454
450
446
8,100
8,120
484
481
477
473
470
466
462
459
455
452
448
8,120
8,140
486
482
478
475
471
468
464
460
457
453
449
8,140
8,160
487
484
480
476
473
469
465
462
458
455
451
8,160
8,180
489
485
481
478
474
471
467
463
460
456
453
8,180
8,200
490
487
483
479
476
472
469
465
461
458
454
8,200
8,220
492
488
485
481
477
474
470
466
463
459
456
8,220
8,240
493
490
486
482
479
475
472
468
464
461
457
8,240
8,260
495
491
488
484
480
477
473
469
466
462
459
8,260
8,280
496
493
489
485
482
478
475
471
467
464
460
8,280
8,300
498
494
491
487
483
480
476
473
469
465
462
8,300
8,320
499
496
492
489
485
481
478
474
470
467
463
8,320
8,340
501
497
494
490
486
483
479
476
472
468
465
8,340
8,360
502
499
495
492
488
484
481
477
473
470
466
8,360
8,380
504
500
497
493
489
486
482
479
475
471
468
8,380
8,400
505
502
498
495
491
487
484
480
476
473
469
8,400
8,420
507
503
500
496
492
489
485
482
478
474
471
8,420
8,440
509
505
501
498
494
490
487
483
480
476
472
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-101
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
8,440
8,460
510
506
503
499
496
492
488
485
481
477
474
8,460
8,480
512
508
504
501
497
493
490
486
483
479
475
8,480
8,500
513
509
506
502
499
495
491
488
484
480
477
8,500
8,520
515
511
507
504
500
496
493
489
486
482
478
8,520
8,540
516
512
509
505
502
498
494
491
487
483
480
8,540
8,560
518
514
510
507
503
500
496
492
489
485
481
8,560
8,580
519
516
512
508
505
501
497
494
490
487
483
8,580
8,600
521
517
513
510
506
503
499
495
492
488
484
8,600
8,620
522
519
515
511
508
504
500
497
493
490
486
8,620
8,640
524
520
516
513
509
506
502
498
495
491
487
8,640
8,660
525
522
518
514
511
507
503
500
496
493
489
8,660
8,680
527
523
519
516
512
509
505
501
498
494
491
8,680
8,700
528
525
521
517
514
510
507
503
499
496
492
8,700
8,720
530
526
523
519
515
512
508
504
501
497
494
8,720
8,740
531
528
524
520
517
513
510
506
502
499
495
8,740
8,760
533
529
526
522
518
515
511
507
504
500
497
8,760
8,780
534
531
527
523
520
516
513
509
505
502
498
8,780
8,800
536
532
529
525
521
518
514
511
507
503
500
8,800
8,820
537
534
530
527
523
519
516
512
508
505
501
8,820
8,840
539
535
532
528
524
521
517
514
510
506
503
8,840
8,860
540
537
533
530
526
522
519
515
511
508
504
8,860
8,880
542
538
535
531
527
524
520
517
513
509
506
8,880
8,900
543
540
536
533
529
525
522
518
514
511
507
8,900
8,920
545
541
538
534
530
527
523
520
516
512
509
8,920
8,940
547
543
539
536
532
528
525
521
518
514
510
8,940
8,960
548
544
541
537
534
530
526
523
519
515
512
8,960
8,980
550
546
542
539
535
531
528
524
521
517
513
8,980
9,000
551
547
544
540
537
533
529
526
522
518
515
9,000
9,020
553
549
545
542
538
534
531
527
524
520
516
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-102
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
9,020
9,040
554
550
547
543
540
536
532
529
525
521
518
9,040
9,060
556
552
548
545
541
538
534
530
527
523
519
9,060
9,080
557
554
550
546
543
539
535
532
528
525
521
9,080
9,100
559
555
551
548
544
541
537
533
530
526
522
9,100
9,120
560
557
553
549
546
542
538
535
531
528
524
9,120
9,140
562
558
554
551
547
544
540
536
533
529
525
9,140
9,160
563
560
556
552
549
545
541
538
534
531
527
9,160
9,180
565
561
557
554
550
547
543
539
536
532
529
9,180
9,200
566
563
559
555
552
548
545
541
537
534
530
9,200
9,220
568
564
561
557
553
550
546
542
539
535
532
9,220
9,240
569
566
562
558
555
551
548
544
540
537
533
9,240
9,260
571
567
564
560
556
553
549
545
542
538
535
9,260
9,280
572
569
565
561
558
554
551
547
543
540
536
9,280
9,300
574
570
567
563
559
556
552
549
545
541
538
9,300
9,320
575
572
568
565
561
557
554
550
546
543
539
9,320
9,340
577
573
570
566
562
559
555
552
548
544
541
9,340
9,360
578
575
571
568
564
560
557
553
549
546
542
9,360
9,380
580
576
573
569
565
562
558
555
551
547
544
9,380
9,400
581
578
574
571
567
563
560
556
552
549
545
9,400
9,420
583
579
576
572
568
565
561
558
554
550
547
9,420
9,440
585
581
577
574
570
566
563
559
556
552
548
9,440
9,460
586
582
579
575
572
568
564
561
557
553
550
9,460
9,480
588
584
580
577
573
569
566
562
559
555
551
9,480
9,500
589
585
582
578
575
571
567
564
560
556
553
9,500
9,520
591
587
583
580
576
572
569
565
562
558
554
9,520
9,540
592
588
585
581
578
574
570
567
563
559
556
9,540
9,560
594
590
586
583
579
576
572
568
565
561
557
9,560
9,580
595
592
588
584
581
577
573
570
566
563
559
9,580
9,600
597
593
589
586
582
579
575
571
568
564
560
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-103
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
9,600
9,620
598
595
591
587
584
580
576
573
569
566
562
9,620
9,640
600
596
592
589
585
582
578
574
571
567
563
9,640
9,660
601
598
594
590
587
583
579
576
572
569
565
9,660
9,680
603
599
595
592
588
585
581
577
574
570
567
9,680
9,700
604
601
597
593
590
586
583
579
575
572
568
9,700
9,720
606
602
599
595
591
588
584
580
577
573
570
9,720
9,740
607
604
600
596
593
589
586
582
578
575
571
9,740
9,760
609
605
602
598
594
591
587
583
580
576
573
9,760
9,780
611
607
603
599
596
592
589
585
581
578
574
9,780
9,800
612
608
605
601
597
594
590
587
583
579
576
9,800
9,820
614
610
606
603
599
595
592
588
584
581
577
9,820
9,840
615
612
608
604
600
597
593
590
586
582
579
9,840
9,860
617
613
609
606
602
598
595
591
587
584
580
9,860
9,880
619
615
611
607
603
600
596
593
589
585
582
9,880
9,900
620
616
613
609
605
601
598
594
590
587
583
9,900
9,920
622
618
614
610
607
603
599
596
592
588
585
9,920
9,940
623
619
616
612
608
604
601
597
594
590
586
9,940
9,960
625
621
617
614
610
606
602
599
595
591
588
9,960
9,980
626
623
619
615
611
608
604
600
597
593
589
9,980
10,000
628
624
620
617
613
609
605
602
598
594
591
10,000
10,020
630
626
622
618
615
611
607
603
600
596
592
10,020
10,040
631
627
624
620
616
612
609
605
601
597
594
10,040
10,060
633
629
625
621
618
614
610
606
603
599
595
10,060
10,080
634
631
627
623
619
615
612
608
604
601
597
10,080
10,100
636
632
628
625
621
617
613
610
606
602
598
10,100
10,120
637
634
630
626
622
619
615
611
607
604
600
10,120
10,140
639
635
632
628
624
620
616
613
609
605
601
10,140
10,160
641
637
633
629
626
622
618
614
611
607
603
10,160
10,180
642
638
635
631
627
623
620
616
612
608
605
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-104
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
10,180
10,200
644
640
636
632
629
625
621
617
614
610
606
10,200
10,220
645
642
638
634
630
627
623
619
615
611
608
10,220
10,240
647
643
639
636
632
628
624
621
617
613
609
10,240
10,260
649
645
641
637
633
630
626
622
618
615
611
10,260
10,280
650
646
643
639
635
631
628
624
620
616
612
10,280
10,300
652
648
644
640
637
633
629
625
622
618
614
10,300
10,320
653
650
646
642
638
634
631
627
623
619
616
10,320
10,340
655
651
647
644
640
636
632
628
625
621
617
10,340
10,360
656
653
649
645
641
638
634
630
626
623
619
10,360
10,380
658
654
650
647
643
639
635
632
628
624
620
10,380
10,400
660
656
652
648
645
641
637
633
629
626
622
10,400
10,420
661
657
654
650
646
642
639
635
631
627
624
10,420
10,440
663
659
655
651
648
644
640
636
633
629
625
10,440
10,460
664
661
657
653
649
646
642
638
634
630
627
10,460
10,480
666
662
658
655
651
647
643
640
636
632
628
10,480
10,500
667
664
660
656
652
649
645
641
637
634
630
10,500 & over
668
665
661
657
653
649
646
642
638
634
631
7.9% of excess over $10,500 plus
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-105
0
1
2
3
4
5
6
7
8
9
10
or more
0
340
0
0
0
0
0
0
0
0
0
0
0
340
360
1
0
0
0
0
0
0
0
0
0
0
360
380
1
0
0
0
0
0
0
0
0
0
0
380
400
1
1
0
0
0
0
0
0
0
0
0
400
420
1
1
0
0
0
0
0
0
0
0
0
420
440
2
1
0
0
0
0
0
0
0
0
0
440
460
2
1
1
0
0
0
0
0
0
0
0
460
480
2
2
1
0
0
0
0
0
0
0
0
480
500
3
2
1
1
0
0
0
0
0
0
0
500
520
3
2
2
1
0
0
0
0
0
0
0
520
540
3
2
2
1
0
0
0
0
0
0
0
540
560
3
3
2
1
1
0
0
0
0
0
0
560
580
4
3
2
2
1
0
0
0
0
0
0
580
600
4
3
3
2
1
1
0
0
0
0
0
600
620
4
4
3
2
2
1
0
0
0
0
0
620
640
5
4
3
3
2
1
1
0
0
0
0
640
660
5
4
3
3
2
1
1
0
0
0
0
660
680
5
4
4
3
2
2
1
0
0
0
0
680
700
5
5
4
3
3
2
1
1
0
0
0
700
720
6
5
4
4
3
2
2
1
0
0
0
720
740
6
5
5
4
3
3
2
1
1
0
0
740
760
6
6
5
4
4
3
2
2
1
0
0
760
780
6
6
5
4
4
3
2
2
1
0
0
780
800
7
6
5
5
4
3
3
2
1
1
0
800
820
7
6
6
5
4
4
3
2
2
1
0
820
840
7
7
6
5
5
4
3
3
2
1
1
840
860
8
7
6
6
5
4
4
3
2
2
1
Semimonthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-106
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
860
880
8
7
7
6
5
5
4
3
3
2
1
880
900
8
8
7
6
6
5
4
4
3
2
1
900
920
8
8
7
6
6
5
4
4
3
2
2
920
940
9
8
7
7
6
5
5
4
3
3
2
940
960
9
8
8
7
6
6
5
4
4
3
2
960
980
9
9
8
7
7
6
5
5
4
3
3
980
1,000
10
9
8
8
7
6
6
5
4
4
3
1,000
1,020
10
9
9
8
7
7
6
5
5
4
3
1,020
1,040
10
9
9
8
7
7
6
5
5
4
3
1,040
1,060
10
10
9
8
8
7
6
6
5
4
4
1,060
1,080
11
10
9
9
8
7
7
6
5
5
4
1,080
1,100
11
10
10
9
8
8
7
6
6
5
4
1,100
1,120
11
11
10
9
9
8
7
7
6
5
5
1,120
1,140
12
11
10
10
9
8
8
7
6
6
5
1,140
1,160
12
11
10
10
9
8
8
7
6
6
5
1,160
1,180
12
11
11
10
9
9
8
7
7
6
5
1,180
1,200
12
12
11
10
10
9
8
8
7
6
6
1,200
1,220
13
12
11
11
10
9
9
8
7
7
6
1,220
1,240
13
12
12
11
10
10
9
8
8
7
6
1,240
1,260
13
13
12
11
11
10
9
9
8
7
7
1,260
1,280
13
13
12
11
11
10
9
9
8
7
7
1,280
1,300
14
13
12
12
11
10
10
9
8
8
7
1,300
1,320
14
13
13
12
11
11
10
9
9
8
7
1,320
1,340
14
14
13
12
12
11
10
10
9
8
8
1,340
1,360
15
14
13
13
12
11
11
10
9
9
8
1,360
1,380
15
14
14
13
12
12
11
10
10
9
8
1,380
1,400
15
15
14
13
13
12
11
11
10
9
8
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-107
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
1,400
1,420
15
15
14
13
13
12
11
11
10
9
9
1,420
1,440
16
15
14
14
13
12
12
11
10
10
9
1,440
1,460
16
15
15
14
13
13
12
11
11
10
9
1,460
1,480
16
16
15
14
14
13
12
12
11
10
10
1,480
1,500
17
16
15
15
14
13
13
12
11
11
10
1,500
1,520
17
16
16
15
14
14
13
12
12
11
10
1,520
1,540
17
16
16
15
14
14
13
12
12
11
10
1,540
1,560
17
17
16
15
15
14
13
13
12
11
11
1,560
1,580
18
17
16
16
15
14
14
13
12
12
11
1,580
1,600
18
17
17
16
15
15
14
13
13
12
11
1,600
1,620
18
18
17
16
16
15
14
14
13
12
12
1,620
1,640
19
18
17
17
16
15
15
14
13
13
12
1,640
1,660
19
18
17
17
16
15
15
14
13
13
12
1,660
1,680
19
18
18
17
16
16
15
14
14
13
12
1,680
1,700
19
19
18
17
17
16
15
15
14
13
13
1,700
1,720
20
19
18
18
17
16
16
15
14
14
13
1,720
1,740
20
19
19
18
17
17
16
15
15
14
13
1,740
1,760
20
20
19
18
18
17
16
16
15
14
14
1,760
1,780
20
20
19
18
18
17
16
16
15
14
14
1,780
1,800
21
20
19
19
18
17
17
16
15
15
14
1,800
1,820
21
20
20
19
18
18
17
16
16
15
14
1,820
1,840
21
21
20
19
19
18
17
17
16
15
15
1,840
1,860
22
21
20
20
19
18
18
17
16
16
15
1,860
1,880
22
21
21
20
19
19
18
17
17
16
15
1,880
1,900
22
22
21
20
20
19
18
18
17
16
15
1,900
1,920
23
22
21
20
20
19
18
18
17
16
16
1,920
1,940
23
22
21
21
20
19
19
18
17
17
16
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-108
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
1,940
1,960
24
22
22
21
20
20
19
18
18
17
16
1,960
1,980
24
23
22
21
21
20
19
19
18
17
17
1,980
2,000
25
24
22
22
21
20
20
19
18
18
17
2,000
2,020
26
24
23
22
21
21
20
19
19
18
17
2,020
2,040
26
25
23
22
21
21
20
19
19
18
17
2,040
2,060
27
25
24
22
22
21
20
20
19
18
18
2,060
2,080
28
26
25
23
22
21
21
20
19
19
18
2,080
2,100
28
27
25
24
22
22
21
20
20
19
18
2,100
2,120
29
27
26
24
23
22
21
21
20
19
19
2,120
2,140
30
28
27
25
23
22
22
21
20
20
19
2,140
2,160
30
29
27
26
24
23
22
21
20
20
19
2,160
2,180
31
29
28
26
25
23
22
21
21
20
19
2,180
2,200
31
30
28
27
25
24
22
22
21
20
20
2,200
2,220
32
31
29
28
26
24
23
22
21
21
20
2,220
2,240
33
31
30
28
27
25
24
22
22
21
20
2,240
2,260
33
32
30
29
27
26
24
23
22
21
21
2,260
2,280
34
33
31
29
28
26
25
23
22
21
21
2,280
2,300
35
33
32
30
29
27
26
24
22
22
21
2,300
2,320
35
34
32
31
29
28
26
25
23
22
21
2,320
2,340
37
34
33
31
30
28
27
25
24
22
22
2,340
2,360
38
35
34
32
30
29
27
26
24
23
22
2,360
2,380
39
36
34
33
31
30
28
27
25
24
22
2,380
2,400
40
37
35
33
32
30
29
27
26
24
23
2,400
2,420
41
38
36
34
32
31
29
28
26
25
23
2,420
2,440
42
39
37
35
33
32
30
28
27
25
24
2,440
2,460
43
40
38
35
34
32
31
29
28
26
25
2,460
2,480
44
42
39
36
34
33
31
30
28
27
25
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-109
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
2,480
2,500
45
43
40
37
35
33
32
30
29
27
26
2,500
2,520
46
44
41
39
36
34
33
31
30
28
26
2,520
2,540
48
45
42
40
37
35
33
32
30
29
27
2,540
2,560
49
46
43
41
38
35
34
32
31
29
28
2,560
2,580
50
47
44
42
39
37
34
33
31
30
28
2,580
2,600
51
48
46
43
40
38
35
34
32
31
29
2,600
2,620
52
49
47
44
41
39
36
34
33
31
30
2,620
2,640
53
50
48
45
43
40
37
35
33
32
30
2,640
2,660
54
51
49
46
44
41
38
36
34
32
31
2,660
2,680
55
53
50
47
45
42
39
37
35
33
32
2,680
2,700
56
54
51
48
46
43
41
38
35
34
32
2,700
2,720
57
55
52
50
47
44
42
39
36
34
33
2,720
2,740
59
56
53
51
48
45
43
40
38
35
34
2,740
2,760
60
57
54
52
49
46
44
41
39
36
34
2,760
2,780
61
58
55
53
50
48
45
42
40
37
35
2,780
2,800
62
59
57
54
51
49
46
43
41
38
36
2,800
2,820
63
60
58
55
52
50
47
45
42
39
37
2,820
2,840
64
61
59
56
54
51
48
46
43
40
38
2,840
2,860
65
62
60
57
55
52
49
47
44
42
39
2,860
2,880
66
64
61
58
56
53
50
48
45
43
40
2,880
2,900
67
65
62
59
57
54
52
49
46
44
41
2,900
2,920
68
66
63
61
58
55
53
50
47
45
42
2,920
2,940
70
67
64
62
59
56
54
51
49
46
43
2,940
2,960
71
68
65
63
60
57
55
52
50
47
44
2,960
2,980
72
69
66
64
61
59
56
53
51
48
45
2,980
3,000
73
70
68
65
62
60
57
54
52
49
47
3,000
3,020
74
71
69
66
63
61
58
56
53
50
48
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-110
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
3,020
3,040
75
72
70
67
65
62
59
57
54
51
49
3,040
3,060
76
73
71
68
66
63
60
58
55
53
50
3,060
3,080
77
75
72
69
67
64
61
59
56
54
51
3,080
3,100
78
76
73
70
68
65
63
60
57
55
52
3,100
3,120
79
77
74
72
69
66
64
61
58
56
53
3,120
3,140
81
78
75
73
70
67
65
62
60
57
54
3,140
3,160
82
79
76
74
71
68
66
63
61
58
55
3,160
3,180
83
80
77
75
72
70
67
64
62
59
56
3,180
3,200
84
81
79
76
73
71
68
65
63
60
58
3,200
3,220
85
82
80
77
74
72
69
67
64
61
59
3,220
3,240
86
83
81
78
76
73
70
68
65
62
60
3,240
3,260
87
84
82
79
77
74
71
69
66
64
61
3,260
3,280
88
86
83
80
78
75
72
70
67
65
62
3,280
3,300
89
87
84
81
79
76
74
71
68
66
63
3,300
3,320
90
88
85
83
80
77
75
72
69
67
64
3,320
3,340
92
89
86
84
81
78
76
73
71
68
65
3,340
3,360
93
90
87
85
82
79
77
74
72
69
66
3,360
3,380
94
91
88
86
83
81
78
75
73
70
67
3,380
3,400
96
93
90
87
84
82
79
76
74
71
69
3,400
3,420
97
94
91
88
85
83
80
78
75
72
70
3,420
3,440
98
95
92
89
87
84
81
79
76
73
71
3,440
3,460
99
96
93
90
88
85
82
80
77
75
72
3,460
3,480
101
98
95
92
89
86
83
81
78
76
73
3,480
3,500
102
99
96
93
90
87
85
82
79
77
74
3,500
3,520
103
100
97
94
91
88
86
83
80
78
75
3,520
3,540
105
101
98
95
92
89
87
84
82
79
76
3,540
3,560
106
103
100
97
94
91
88
85
83
80
77
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-111
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
3,560
3,580
107
104
101
98
95
92
89
86
84
81
78
3,580
3,600
108
105
102
99
96
93
90
87
85
82
80
3,600
3,620
110
107
104
100
97
94
91
89
86
83
81
3,620
3,640
111
108
105
102
99
96
93
90
87
84
82
3,640
3,660
112
109
106
103
100
97
94
91
88
86
83
3,660
3,680
113
110
107
104
101
98
95
92
89
87
84
3,680
3,700
115
112
109
106
103
100
96
93
90
88
85
3,700
3,720
116
113
110
107
104
101
98
95
92
89
86
3,720
3,740
117
114
111
108
105
102
99
96
93
90
87
3,740
3,760
119
116
112
109
106
103
100
97
94
91
88
3,760
3,780
120
117
114
111
108
105
102
99
95
92
89
3,780
3,800
121
118
115
112
109
106
103
100
97
94
91
3,800
3,820
122
119
116
113
110
107
104
101
98
95
92
3,820
3,840
124
121
118
115
112
108
105
102
99
96
93
3,840
3,860
125
122
119
116
113
110
107
104
101
98
94
3,860
3,880
126
123
120
117
114
111
108
105
102
99
96
3,880
3,900
128
125
121
118
115
112
109
106
103
100
97
3,900
3,920
129
126
123
120
117
114
111
107
104
101
98
3,920
3,940
130
127
124
121
118
115
112
109
106
103
100
3,940
3,960
131
128
125
122
119
116
113
110
107
104
101
3,960
3,980
133
130
127
124
120
117
114
111
108
105
102
3,980
4,000
134
131
128
125
122
119
116
113
110
107
103
4,000
4,020
135
132
129
126
123
120
117
114
111
108
105
4,020
4,040
137
133
130
127
124
121
118
115
112
109
106
4,040
4,060
138
135
132
129
126
123
119
116
113
110
107
4,060
4,080
139
136
133
130
127
124
121
118
115
112
109
4,080
4,100
140
137
134
131
128
125
122
119
116
113
110
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-112
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
4,100
4,120
142
139
136
132
129
126
123
120
117
114
111
4,120
4,140
143
140
137
134
131
128
125
122
119
115
112
4,140
4,160
144
141
138
135
132
129
126
123
120
117
114
4,160
4,180
145
142
139
136
133
130
127
124
121
118
115
4,180
4,200
147
144
141
138
135
132
128
125
122
119
116
4,200
4,220
148
145
142
139
136
133
130
127
124
121
118
4,220
4,240
149
146
143
140
137
134
131
128
125
122
119
4,240
4,260
151
148
144
141
138
135
132
129
126
123
120
4,260
4,280
152
149
146
143
140
137
134
131
127
124
121
4,280
4,300
153
150
147
144
141
138
135
132
129
126
123
4,300
4,320
154
151
148
145
142
139
136
133
130
127
124
4,320
4,340
156
153
150
147
144
140
137
134
131
128
125
4,340
4,360
157
154
151
148
145
142
139
136
133
130
126
4,360
4,380
159
155
152
149
146
143
140
137
134
131
128
4,380
4,400
160
157
153
150
147
144
141
138
135
132
129
4,400
4,420
161
158
155
152
149
146
143
139
136
133
130
4,420
4,440
163
159
156
153
150
147
144
141
138
135
132
4,440
4,460
164
161
157
154
151
148
145
142
139
136
133
4,460
4,480
165
162
159
156
152
149
146
143
140
137
134
4,480
4,500
167
163
160
157
154
151
148
145
142
139
135
4,500
4,520
168
165
162
158
155
152
149
146
143
140
137
4,520
4,540
169
166
163
160
156
153
150
147
144
141
138
4,540
4,560
171
168
164
161
158
155
151
148
145
142
139
4,560
4,580
172
169
166
162
159
156
153
150
147
144
141
4,580
4,600
173
170
167
164
161
157
154
151
148
145
142
4,600
4,620
175
172
168
165
162
159
155
152
149
146
143
4,620
4,640
176
173
170
166
163
160
157
154
151
147
144
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-113
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
4,640
4,660
178
174
171
168
165
161
158
155
152
149
146
4,660
4,680
179
176
172
169
166
163
159
156
153
150
147
4,680
4,700
180
177
174
171
167
164
161
158
154
151
148
4,700
4,720
182
178
175
172
169
165
162
159
156
153
150
4,720
4,740
183
180
177
173
170
167
164
160
157
154
151
4,740
4,760
184
181
178
175
171
168
165
162
158
155
152
4,760
4,780
186
182
179
176
173
170
166
163
160
157
153
4,780
4,800
187
184
181
177
174
171
168
164
161
158
155
4,800
4,820
188
185
182
179
175
172
169
166
163
159
156
4,820
4,840
190
187
183
180
177
174
170
167
164
161
157
4,840
4,860
191
188
185
181
178
175
172
168
165
162
159
4,860
4,880
193
189
186
183
180
176
173
170
167
163
160
4,880
4,900
194
191
187
184
181
178
174
171
168
165
161
4,900
4,920
195
192
189
186
182
179
176
173
169
166
163
4,920
4,940
197
193
190
187
184
180
177
174
171
167
164
4,940
4,960
198
195
191
188
185
182
179
175
172
169
166
4,960
4,980
199
196
193
190
186
183
180
177
173
170
167
4,980
5,000
201
197
194
191
188
184
181
178
175
172
168
5,000
5,020
202
199
196
192
189
186
183
179
176
173
170
5,020
5,040
203
200
197
194
190
187
184
181
177
174
171
5,040
5,060
205
202
198
195
192
189
185
182
179
176
172
5,060
5,080
206
203
200
196
193
190
187
183
180
177
174
5,080
5,100
207
204
201
198
195
191
188
185
182
178
175
5,100
5,120
209
206
202
199
196
193
189
186
183
180
176
5,120
5,140
210
207
204
200
197
194
191
188
184
181
178
5,140
5,160
212
208
205
202
199
195
192
189
186
182
179
5,160
5,180
213
210
206
203
200
197
193
190
187
184
181
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-114
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
5,180
5,200
214
211
208
205
201
198
195
192
188
185
182
5,200
5,220
216
212
209
206
203
199
196
193
190
186
183
5,220
5,240
217
214
211
207
204
201
198
194
191
188
185
5,240
5,260
218
215
212
209
205
202
199
196
192
189
186
5,260
5,280
220
216
213
210
207
204
200
197
194
191
187
5,280
5,300
221
218
215
211
208
205
202
198
195
192
189
5,300
5,320
222
219
216
213
209
206
203
200
197
193
190
5,320
5,340
224
221
217
214
211
208
204
201
198
195
191
5,340
5,360
225
222
219
215
212
209
206
202
199
196
193
5,360
5,380
227
223
220
217
214
210
207
204
201
197
194
5,380
5,400
228
225
221
218
215
212
208
205
202
199
195
5,400
5,420
229
226
223
220
216
213
210
207
203
200
197
5,420
5,440
231
227
224
221
218
214
211
208
205
201
198
5,440
5,460
232
229
225
222
219
216
213
209
206
203
200
5,460
5,480
233
230
227
224
220
217
214
211
207
204
201
5,480
5,500
235
231
228
225
222
218
215
212
209
206
202
5,500
5,520
236
233
230
226
223
220
217
213
210
207
204
5,520
5,540
237
234
231
228
224
221
218
215
211
208
205
5,540
5,560
239
236
232
229
226
223
219
216
213
210
206
5,560
5,580
240
237
234
230
227
224
221
217
214
211
208
5,580
5,600
241
238
235
232
229
225
222
219
216
212
209
5,600
5,620
243
240
236
233
230
227
223
220
217
214
210
5,620
5,640
244
241
238
234
231
228
225
222
218
215
212
5,640
5,660
246
242
239
236
233
229
226
223
220
216
213
5,660
5,680
247
244
240
237
234
231
227
224
221
218
215
5,680
5,700
248
245
242
239
235
232
229
226
222
219
216
5,700
5,720
250
246
243
240
237
233
230
227
224
220
217
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-115
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
5,720
5,740
251
248
245
241
238
235
232
228
225
222
219
5,740
5,760
252
249
246
243
239
236
233
230
226
223
220
5,760
5,780
254
250
247
244
241
238
234
231
228
225
221
5,780
5,800
255
252
249
245
242
239
236
232
229
226
223
5,800
5,820
256
253
250
247
243
240
237
234
231
227
224
5,820
5,840
258
255
251
248
245
242
238
235
232
229
225
5,840
5,860
259
256
253
249
246
243
240
236
233
230
227
5,860
5,880
261
257
254
251
248
244
241
238
235
231
228
5,880
5,900
262
259
255
252
249
246
242
239
236
233
229
5,900
5,920
263
260
257
254
250
247
244
241
237
234
231
5,920
5,940
265
261
258
255
252
248
245
242
239
235
232
5,940
5,960
266
263
259
256
253
250
247
243
240
237
234
5,960
5,980
267
264
261
258
254
251
248
245
241
238
235
5,980
6,000
269
265
262
259
256
252
249
246
243
240
236
6,000
6,020
270
267
264
260
257
254
251
247
244
241
238
6,020
6,040
271
268
265
262
258
255
252
249
245
242
239
6,040
6,060
273
270
266
263
260
257
253
250
247
244
240
6,060
6,080
274
271
268
264
261
258
255
251
248
245
242
6,080
6,100
275
272
269
266
263
259
256
253
250
246
243
6,100
6,120
277
274
270
267
264
261
257
254
251
248
244
6,120
6,140
278
275
272
268
265
262
259
256
252
249
246
6,140
6,160
280
276
273
270
267
263
260
257
254
250
247
6,160
6,180
281
278
274
271
268
265
261
258
255
252
249
6,180
6,200
282
279
276
273
269
266
263
260
256
253
250
6,200
6,220
284
280
277
274
271
267
264
261
258
254
251
6,220
6,240
285
282
279
275
272
269
266
262
259
256
253
6,240
6,260
286
283
280
277
273
270
267
264
260
257
254
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-116
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
6,260
6,280
288
284
281
278
275
272
268
265
262
259
255
6,280
6,300
289
286
283
279
276
273
270
266
263
260
257
6,300
6,320
290
287
284
281
277
274
271
268
265
261
258
6,320
6,340
292
289
285
282
279
276
272
269
266
263
259
6,340
6,360
293
290
287
283
280
277
274
270
267
264
261
6,360
6,380
295
291
288
285
282
278
275
272
269
265
262
6,380
6,400
296
293
289
286
283
280
276
273
270
267
263
6,400
6,420
297
294
291
288
284
281
278
275
271
268
265
6,420
6,440
299
295
292
289
286
282
279
276
273
269
266
6,440
6,460
300
297
293
290
287
284
281
277
274
271
268
6,460
6,480
301
298
295
292
288
285
282
279
275
272
269
6,480
6,500
303
299
296
293
290
286
283
280
277
274
270
6,500
6,520
304
301
298
294
291
288
285
281
278
275
272
6,520
6,540
305
302
299
296
292
289
286
283
279
276
273
6,540
6,560
307
304
300
297
294
291
287
284
281
278
274
6,560
6,580
308
305
302
298
295
292
289
285
282
279
276
6,580
6,600
309
306
303
300
297
293
290
287
284
280
277
6,600
6,620
311
308
304
301
298
295
291
288
285
282
278
6,620
6,640
312
309
306
302
299
296
293
290
286
283
280
6,640
6,660
314
310
307
304
301
297
294
291
288
284
281
6,660
6,680
315
312
308
305
302
299
295
292
289
286
283
6,680
6,700
316
313
310
307
303
300
297
294
290
287
284
6,700
6,720
318
314
311
308
305
301
298
295
292
288
285
6,720
6,740
319
316
313
309
306
303
300
296
293
290
287
6,740
6,760
320
317
314
311
307
304
301
298
294
291
288
6,760
6,780
322
318
315
312
309
306
302
299
296
293
289
6,780
6,800
323
320
317
313
310
307
304
300
297
294
291
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-117
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
6,800
6,820
324
321
318
315
311
308
305
302
299
295
292
6,820
6,840
326
323
319
316
313
310
306
303
300
297
293
6,840
6,860
327
324
321
317
314
311
308
304
301
298
295
6,860
6,880
329
325
322
319
316
312
309
306
303
299
296
6,880
6,900
330
327
323
320
317
314
310
307
304
301
297
6,900
6,920
331
328
325
322
318
315
312
309
305
302
299
6,920
6,940
333
329
326
323
320
316
313
310
307
303
300
6,940
6,960
334
331
327
324
321
318
315
311
308
305
302
6,960
6,980
335
332
329
326
322
319
316
313
309
306
303
6,980
7,000
337
333
330
327
324
320
317
314
311
308
304
7,000
7,020
338
335
332
328
325
322
319
315
312
309
306
7,020
7,040
339
336
333
330
326
323
320
317
313
310
307
7,040
7,060
341
338
334
331
328
325
321
318
315
312
308
7,060
7,080
342
339
336
332
329
326
323
319
316
313
310
7,080
7,100
343
340
337
334
331
327
324
321
318
314
311
7,100
7,120
345
342
338
335
332
329
325
322
319
316
312
7,120
7,140
346
343
340
336
333
330
327
324
320
317
314
7,140
7,160
348
344
341
338
335
331
328
325
322
318
315
7,160
7,180
349
346
342
339
336
333
329
326
323
320
317
7,180
7,200
350
347
344
341
337
334
331
328
324
321
318
7,200
7,220
352
348
345
342
339
335
332
329
326
322
319
7,220
7,240
353
350
347
343
340
337
334
330
327
324
321
7,240
7,260
354
351
348
345
341
338
335
332
328
325
322
7,260
7,280
356
352
349
346
343
340
336
333
330
327
323
7,280
7,300
357
354
351
347
344
341
338
334
331
328
325
7,300
7,320
358
355
352
349
345
342
339
336
333
329
326
7,320
7,340
360
357
353
350
347
344
340
337
334
331
327
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-118
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
7,340
7,360
361
358
355
351
348
345
342
338
335
332
329
7,360
7,380
363
359
356
353
350
346
343
340
337
333
330
7,380
7,400
364
361
357
354
351
348
344
341
338
335
331
7,400
7,420
365
362
359
356
352
349
346
343
339
336
333
7,420
7,440
367
363
360
357
354
350
347
344
341
337
334
7,440
7,460
368
365
361
358
355
352
349
345
342
339
336
7,460
7,480
369
366
363
360
356
353
350
347
343
340
337
7,480
7,500
371
367
364
361
358
354
351
348
345
342
338
7,500
7,520
372
369
366
362
359
356
353
349
346
343
340
7,520
7,540
373
370
367
364
360
357
354
351
347
344
341
7,540
7,560
375
372
368
365
362
359
355
352
349
346
342
7,560
7,580
376
373
370
366
363
360
357
353
350
347
344
7,580
7,600
377
374
371
368
365
361
358
355
352
348
345
7,600
7,620
379
376
372
369
366
363
359
356
353
350
346
7,620
7,640
380
377
374
370
367
364
361
358
354
351
348
7,640
7,660
382
378
375
372
369
365
362
359
356
352
349
7,660
7,680
383
380
376
373
370
367
363
360
357
354
351
7,680
7,700
384
381
378
375
371
368
365
362
358
355
352
7,700
7,720
386
382
379
376
373
369
366
363
360
356
353
7,720
7,740
387
384
381
377
374
371
368
364
361
358
355
7,740
7,760
388
385
382
379
375
372
369
366
362
359
356
7,760
7,780
390
386
383
380
377
374
370
367
364
361
357
7,780
7,800
391
388
385
381
378
375
372
368
365
362
359
7,800
7,820
392
389
386
383
379
376
373
370
367
363
360
7,820
7,840
394
391
387
384
381
378
374
371
368
365
361
7,840
7,860
395
392
389
385
382
379
376
372
369
366
363
7,860
7,880
397
393
390
387
384
380
377
374
371
367
364
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-119
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
7,880
7,900
398
395
391
388
385
382
378
375
372
369
365
7,900
7,920
399
396
393
390
386
383
380
377
373
370
367
7,920
7,940
401
397
394
391
388
384
381
378
375
371
368
7,940
7,960
402
399
395
392
389
386
383
379
376
373
370
7,960
7,980
403
400
397
394
390
387
384
381
377
374
371
7,980
8,000
405
401
398
395
392
388
385
382
379
376
372
8,000
8,020
406
403
400
396
393
390
387
383
380
377
374
8,020
8,040
407
404
401
398
394
391
388
385
381
378
375
8,040
8,060
409
406
402
399
396
393
389
386
383
380
376
8,060
8,080
410
407
404
400
397
394
391
387
384
381
378
8,080
8,100
411
408
405
402
399
395
392
389
386
382
379
8,100
8,120
413
410
406
403
400
397
393
390
387
384
380
8,120
8,140
414
411
408
404
401
398
395
392
388
385
382
8,140
8,160
416
412
409
406
403
399
396
393
390
386
383
8,160
8,180
417
414
410
407
404
401
397
394
391
388
385
8,180
8,200
418
415
412
409
405
402
399
396
392
389
386
8,200
8,220
420
416
413
410
407
403
400
397
394
390
387
8,220
8,240
421
418
415
411
408
405
402
398
395
392
389
8,240
8,260
422
419
416
413
409
406
403
400
396
393
390
8,260
8,280
424
420
417
414
411
408
404
401
398
395
391
8,280
8,300
425
422
419
415
412
409
406
402
399
396
393
8,300
8,320
426
423
420
417
413
410
407
404
401
397
394
8,320
8,340
428
425
421
418
415
412
408
405
402
399
395
8,340
8,360
429
426
423
419
416
413
410
406
403
400
397
8,360
8,380
431
427
424
421
418
414
411
408
405
401
398
8,380
8,400
432
429
425
422
419
416
412
409
406
403
399
8,400
8,420
433
430
427
424
420
417
414
411
407
404
401
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-120
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
8,420
8,440
435
431
428
425
422
418
415
412
409
405
402
8,440
8,460
436
433
429
426
423
420
417
413
410
407
404
8,460
8,480
437
434
431
428
424
421
418
415
411
408
405
8,480
8,500
439
435
432
429
426
422
419
416
413
410
406
8,500
8,520
440
437
434
430
427
424
421
417
414
411
408
8,520
8,540
441
438
435
432
428
425
422
419
415
412
409
8,540
8,560
443
440
436
433
430
427
423
420
417
414
410
8,560
8,580
444
441
438
434
431
428
425
421
418
415
412
8,580
8,600
445
442
439
436
433
429
426
423
420
416
413
8,600
8,620
447
444
440
437
434
431
427
424
421
418
414
8,620
8,640
448
445
442
438
435
432
429
426
422
419
416
8,640
8,660
450
446
443
440
437
433
430
427
424
420
417
8,660
8,680
451
448
444
441
438
435
431
428
425
422
419
8,680
8,700
452
449
446
443
439
436
433
430
426
423
420
8,700
8,720
454
450
447
444
441
437
434
431
428
424
421
8,720
8,740
455
452
449
445
442
439
436
432
429
426
423
8,740
8,760
456
453
450
447
443
440
437
434
430
427
424
8,760
8,780
458
454
451
448
445
442
438
435
432
429
425
8,780
8,800
459
456
453
449
446
443
440
436
433
430
427
8,800
8,820
460
457
454
451
447
444
441
438
435
431
428
8,820
8,840
462
459
455
452
449
446
442
439
436
433
429
8,840
8,860
463
460
457
453
450
447
444
440
437
434
431
8,860
8,880
465
461
458
455
452
448
445
442
439
435
432
8,880
8,900
466
463
459
456
453
450
446
443
440
437
433
8,900
8,920
467
464
461
458
454
451
448
445
441
438
435
8,920
8,940
469
465
462
459
456
452
449
446
443
439
436
8,940
8,960
470
467
463
460
457
454
451
447
444
441
438
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-121
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
8,960
8,980
471
468
465
462
458
455
452
449
445
442
439
8,980
9,000
473
469
466
463
460
456
453
450
447
444
440
9,000
9,020
474
471
468
464
461
458
455
451
448
445
442
9,020
9,040
475
472
469
466
462
459
456
453
449
446
443
9,040
9,060
477
474
470
467
464
461
457
454
451
448
444
9,060
9,080
478
475
472
468
465
462
459
455
452
449
446
9,080
9,100
479
476
473
470
467
463
460
457
454
450
447
9,100
9,120
481
478
474
471
468
465
461
458
455
452
448
9,120
9,140
482
479
476
472
469
466
463
460
456
453
450
9,140
9,160
484
480
477
474
471
467
464
461
458
454
451
9,160
9,180
485
482
478
475
472
469
465
462
459
456
453
9,180
9,200
486
483
480
477
473
470
467
464
460
457
454
9,200
9,220
488
484
481
478
475
471
468
465
462
458
455
9,220
9,240
489
486
483
479
476
473
470
466
463
460
457
9,240
9,260
490
487
484
481
477
474
471
468
464
461
458
9,260
9,280
492
488
485
482
479
476
472
469
466
463
459
9,280
9,300
493
490
487
483
480
477
474
470
467
464
461
9,300
9,320
494
491
488
485
481
478
475
472
469
465
462
9,320
9,340
496
493
489
486
483
480
476
473
470
467
463
9,340
9,360
497
494
491
487
484
481
478
474
471
468
465
9,360
9,380
499
495
492
489
486
482
479
476
473
469
466
9,380
9,400
500
497
493
490
487
484
480
477
474
471
467
9,400
9,420
501
498
495
492
488
485
482
479
475
472
469
9,420
9,440
503
499
496
493
490
486
483
480
477
473
470
9,440
9,460
504
501
497
494
491
488
485
481
478
475
472
9,460
9,480
505
502
499
496
492
489
486
483
479
476
473
9,480
9,500
507
503
500
497
494
490
487
484
481
478
474
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-122
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
9,500
9,520
508
505
502
498
495
492
489
485
482
479
476
9,520
9,540
509
506
503
500
496
493
490
487
483
480
477
9,540
9,560
511
508
504
501
498
495
491
488
485
482
478
9,560
9,580
512
509
506
502
499
496
493
489
486
483
480
9,580
9,600
513
510
507
504
501
497
494
491
488
484
481
9,600
9,620
515
512
508
505
502
499
495
492
489
486
482
9,620
9,640
516
513
510
506
503
500
497
494
490
487
484
9,640
9,660
518
514
511
508
505
501
498
495
492
488
485
9,660
9,680
519
516
512
509
506
503
499
496
493
490
487
9,680
9,700
520
517
514
511
507
504
501
498
494
491
488
9,700
9,720
522
518
515
512
509
505
502
499
496
492
489
9,720
9,740
523
520
517
513
510
507
504
500
497
494
491
9,740
9,760
524
521
518
515
511
508
505
502
498
495
492
9,760
9,780
526
522
519
516
513
510
506
503
500
497
493
9,780
9,800
527
524
521
517
514
511
508
504
501
498
495
9,800
9,820
528
525
522
519
515
512
509
506
503
499
496
9,820
9,840
530
527
523
520
517
514
510
507
504
501
497
9,840
9,860
531
528
525
521
518
515
512
508
505
502
499
9,860
9,880
533
529
526
523
520
516
513
510
507
503
500
9,880
9,900
534
531
527
524
521
518
514
511
508
505
501
9,900
9,920
535
532
529
526
522
519
516
513
509
506
503
9,920
9,940
537
533
530
527
524
520
517
514
511
507
504
9,940
9,960
538
535
531
528
525
522
519
515
512
509
506
9,960
9,980
539
536
533
530
526
523
520
517
513
510
507
9,980
10,000
541
537
534
531
528
524
521
518
515
512
508
10,000
10,020
542
539
536
532
529
526
523
519
516
513
510
10,020
10,040
543
540
537
534
530
527
524
521
517
514
511
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-123
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
10,040
10,060
545
542
538
535
532
529
525
522
519
516
512
10,060
10,080
546
543
540
536
533
530
527
523
520
517
514
10,080
10,100
547
544
541
538
535
531
528
525
522
518
515
10,100
10,120
549
546
542
539
536
533
529
526
523
520
516
10,120
10,140
550
547
544
540
537
534
531
528
524
521
518
10,140
10,160
552
548
545
542
539
535
532
529
526
522
519
10,160
10,180
553
550
546
543
540
537
533
530
527
524
521
10,180
10,200
554
551
548
545
541
538
535
532
528
525
522
10,200
10,220
556
552
549
546
543
539
536
533
530
526
523
10,220
10,240
557
554
551
547
544
541
538
534
531
528
525
10,240
10,260
558
555
552
549
545
542
539
536
532
529
526
10,260
10,280
560
556
553
550
547
544
540
537
534
531
527
10,280
10,300
561
558
555
551
548
545
542
538
535
532
529
10,300
10,320
562
559
556
553
549
546
543
540
537
533
530
10,320
10,340
564
561
557
554
551
548
544
541
538
535
531
10,340
10,360
565
562
559
555
552
549
546
542
539
536
533
10,360
10,380
567
563
560
557
554
550
547
544
541
537
534
10,380
10,400
568
565
561
558
555
552
548
545
542
539
535
10,400
10,420
569
566
563
560
556
553
550
547
543
540
537
10,420
10,440
571
567
564
561
558
554
551
548
545
541
538
10,440
10,460
572
569
565
562
559
556
553
549
546
543
540
10,460
10,480
573
570
567
564
560
557
554
551
547
544
541
10,480
10,500
575
571
568
565
562
558
555
552
549
546
542
10,500
10,520
576
573
570
566
563
560
557
553
550
547
544
10,520
10,540
577
574
571
568
564
561
558
555
551
548
545
10,540
10,560
579
576
572
569
566
563
559
556
553
550
546
10,560
10,580
580
577
574
570
567
564
561
557
554
551
548
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-124
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
10,580
10,600
581
578
575
572
569
565
562
559
556
552
549
10,600
10,620
583
580
576
573
570
567
563
560
557
554
550
10,620
10,640
584
581
578
574
571
568
565
562
558
555
552
10,640
10,660
586
582
579
576
573
569
566
563
560
556
553
10,660
10,680
587
584
580
577
574
571
567
564
561
558
555
10,680
10,700
588
585
582
579
575
572
569
566
562
559
556
10,700
10,720
590
586
583
580
577
573
570
567
564
560
557
10,720
10,740
591
588
585
581
578
575
572
568
565
562
559
10,740
10,760
592
589
586
583
579
576
573
570
566
563
560
10,760
10,780
594
590
587
584
581
578
574
571
568
565
561
10,780
10,800
595
592
589
585
582
579
576
572
569
566
563
10,800
10,820
597
593
590
587
583
580
577
574
571
567
564
10,820
10,840
598
595
591
588
585
582
578
575
572
569
565
10,840
10,860
600
596
593
589
586
583
580
576
573
570
567
10,860
10,880
601
598
594
591
588
584
581
578
575
571
568
10,880
10,900
603
599
596
592
589
586
582
579
576
573
569
10,900
10,920
604
601
597
594
590
587
584
581
577
574
571
10,920
10,940
605
602
599
595
592
588
585
582
579
575
572
10,940
10,960
607
603
600
597
593
590
587
583
580
577
574
10,960
10,980
608
605
601
598
595
591
588
585
581
578
575
10,980
11,000
610
606
603
599
596
593
589
586
583
580
576
11,000
11,020
611
608
604
601
597
594
591
587
584
581
578
11,020
11,040
613
609
606
602
599
595
592
589
585
582
579
11,040
11,060
614
611
607
604
600
597
593
590
587
584
580
11,060
11,080
616
612
609
605
602
598
595
592
588
585
582
11,080
11,100
617
614
610
607
603
600
596
593
590
586
583
11,100
11,120
618
615
612
608
605
601
598
594
591
588
584
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-125
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
11,120
11,140
620
616
613
610
606
603
599
596
592
589
586
11,140
11,160
621
618
614
611
608
604
601
597
594
590
587
11,160
11,180
623
619
616
612
609
606
602
599
595
592
589
11,180
11,200
624
621
617
614
610
607
604
600
597
593
590
11,200
11,220
626
622
619
615
612
608
605
602
598
595
591
11,220
11,240
627
624
620
617
613
610
606
603
600
596
593
11,240
11,260
628
625
622
618
615
611
608
604
601
598
594
11,260
11,280
630
626
623
620
616
613
609
606
602
599
596
11,280
11,300
631
628
625
621
618
614
611
607
604
600
597
11,300
11,320
633
629
626
623
619
616
612
609
605
602
598
11,320
11,340
634
631
627
624
621
617
614
610
607
603
600
11,340
11,360
636
632
629
625
622
619
615
612
608
605
601
11,360
11,380
637
634
630
627
623
620
617
613
610
606
603
11,380
11,400
639
635
632
628
625
621
618
615
611
608
604
11,400
11,420
640
637
633
630
626
623
619
616
613
609
606
11,420
11,440
641
638
635
631
628
624
621
617
614
611
607
11,440
11,460
643
639
636
633
629
626
622
619
615
612
609
11,460
11,480
644
641
637
634
631
627
624
620
617
613
610
11,480
11,500
646
642
639
635
632
629
625
622
618
615
611
11,500
11,520
647
644
640
637
633
630
627
623
620
616
613
11,520
11,540
649
645
642
638
635
631
628
625
621
618
614
11,540
11,560
650
647
643
640
636
633
629
626
623
619
616
11,560
11,580
652
648
645
641
638
634
631
628
624
621
617
11,580
11,600
653
650
646
643
639
636
632
629
626
622
619
11,600
11,620
654
651
648
644
641
637
634
630
627
624
620
11,620
11,640
656
652
649
646
642
639
635
632
628
625
622
11,640
11,660
657
654
650
647
644
640
637
633
630
626
623
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-126
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
11,660
11,680
659
655
652
648
645
642
638
635
631
628
624
11,680
11,700
660
657
653
650
646
643
640
636
633
629
626
11,700
11,720
662
658
655
651
648
644
641
638
634
631
627
11,720
11,740
663
660
656
653
649
646
642
639
636
632
629
11,740
11,760
664
661
658
654
651
647
644
640
637
634
630
11,760
11,780
666
662
659
656
652
649
645
642
638
635
632
11,780
11,800
667
664
661
657
654
650
647
643
640
636
633
11,800
11,820
669
665
662
659
655
652
648
645
641
638
634
11,820
11,840
670
667
663
660
657
653
650
646
643
639
636
11,840
11,860
672
668
665
661
658
655
651
648
644
641
637
11,860
11,880
673
670
666
663
659
656
653
649
646
642
639
11,880
11,900
675
671
668
664
661
657
654
651
647
644
640
11,900
11,920
676
673
669
666
662
659
655
652
649
645
642
11,920
11,940
677
674
671
667
664
660
657
653
650
647
643
11,940
11,960
679
675
672
669
665
662
658
655
651
648
645
11,960
11,980
680
677
673
670
667
663
660
656
653
649
646
11,980
12,000
682
678
675
671
668
665
661
658
654
651
647
12,000
12,020
683
680
676
673
669
666
663
659
656
652
649
12,020
12,040
685
681
678
674
671
667
664
661
657
654
650
12,040
12,060
686
683
679
676
672
669
665
662
659
655
652
12,060
12,080
688
684
681
677
674
670
667
664
660
657
653
12,080
12,100
689
686
682
679
675
672
668
665
662
658
655
12,100
12,120
690
687
684
680
677
673
670
666
663
660
656
12,120
12,140
692
688
685
682
678
675
671
668
664
661
658
12,140
12,160
693
690
686
683
680
676
673
669
666
662
659
12,160
12,180
695
691
688
684
681
678
674
671
667
664
660
12,180
12,200
696
693
689
686
682
679
676
672
669
665
662
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-127
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
12,200
12,220
698
694
691
687
684
680
677
674
670
667
663
12,220
12,240
699
696
692
689
685
682
678
675
672
668
665
12,240
12,260
700
697
694
690
687
683
680
676
673
670
666
12,260
12,280
702
698
695
692
688
685
681
678
674
671
668
12,280
12,300
703
700
697
693
690
686
683
679
676
672
669
12,300
12,320
705
701
698
695
691
688
684
681
677
674
670
12,320
12,340
706
703
699
696
693
689
686
682
679
675
672
12,340
12,360
708
704
701
697
694
691
687
684
680
677
673
12,360
12,380
709
706
702
699
695
692
689
685
682
678
675
12,380
12,400
711
707
704
700
697
693
690
687
683
680
676
12,400
12,420
712
709
705
702
698
695
691
688
685
681
678
12,420
12,440
713
710
707
703
700
696
693
689
686
683
679
12,440
12,460
715
711
708
705
701
698
694
691
687
684
681
12,460
12,480
716
713
709
706
703
699
696
692
689
685
682
12,480
12,500
718
714
711
707
704
701
697
694
690
687
683
12,500
12,520
719
716
712
709
705
702
699
695
692
688
685
12,520
12,540
721
717
714
710
707
703
700
697
693
690
686
12,540
12,560
722
719
715
712
708
705
701
698
695
691
688
12,560
12,580
724
720
717
713
710
706
703
700
696
693
689
12,580
12,600
725
722
718
715
711
708
704
701
698
694
691
12,600
12,620
726
723
720
716
713
709
706
702
699
696
692
12,620
12,640
728
724
721
718
714
711
707
704
700
697
694
12,640
12,660
729
726
722
719
716
712
709
705
702
698
695
12,660
12,680
731
727
724
720
717
714
710
707
703
700
696
12,680
12,700
732
729
725
722
718
715
712
708
705
701
698
12,700
12,720
734
730
727
723
720
716
713
710
706
703
699
12,720
12,740
735
732
728
725
721
718
714
711
708
704
701
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-128
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
12,740
12,760
736
733
730
726
723
719
716
712
709
706
702
12,760
12,780
738
734
731
728
724
721
717
714
710
707
704
12,780
12,800
739
736
733
729
726
722
719
715
712
708
705
12,800
12,820
741
737
734
731
727
724
720
717
713
710
706
12,820
12,840
742
739
735
732
729
725
722
718
715
711
708
12,840
12,860
744
740
737
733
730
727
723
720
716
713
709
12,860
12,880
745
742
738
735
731
728
725
721
718
714
711
12,880
12,900
747
743
740
736
733
729
726
723
719
716
712
12,900
12,920
748
745
741
738
734
731
727
724
721
717
714
12,920
12,940
749
746
743
739
736
732
729
725
722
719
715
12,940
12,960
751
747
744
741
737
734
730
727
723
720
717
12,960
12,980
752
749
745
742
739
735
732
728
725
721
718
12,980
13,000
754
750
747
743
740
737
733
730
726
723
719
13,000
13,020
755
752
748
745
741
738
735
731
728
724
721
13,020
13,040
757
753
750
746
743
739
736
733
729
726
722
13,040
13,060
758
755
751
748
744
741
737
734
731
727
724
13,060
13,080
760
756
753
749
746
742
739
736
732
729
725
13,080
13,100
761
758
754
751
747
744
740
737
734
730
727
13,100
13,120
762
759
756
752
749
745
742
738
735
732
728
13,120
13,140
764
760
757
754
750
747
743
740
736
733
730
13,140
13,160
765
762
758
755
752
748
745
741
738
734
731
13,160
13,180
767
763
760
756
753
750
746
743
739
736
732
13,180
13,200
768
765
761
758
754
751
748
744
741
737
734
13,200
13,220
770
766
763
759
756
752
749
746
742
739
735
13,220
13,240
771
768
764
761
757
754
750
747
744
740
737
13,240
13,260
772
769
766
762
759
755
752
748
745
742
738
13,260
13,280
774
770
767
764
760
757
753
750
746
743
740
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-129
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
13,280
13,300
775
772
769
765
762
758
755
751
748
744
741
13,300
13,320
777
773
770
767
763
760
756
753
749
746
742
13,320
13,340
778
775
771
768
765
761
758
754
751
747
744
13,340
13,360
780
776
773
769
766
763
759
756
752
749
745
13,360
13,380
781
778
774
771
767
764
761
757
754
750
747
13,380
13,400
783
779
776
772
769
765
762
759
755
752
748
13,400
13,420
784
781
777
774
770
767
763
760
757
753
750
13,420
13,440
785
782
779
775
772
768
765
761
758
755
751
13,440
13,460
787
783
780
777
773
770
766
763
759
756
753
13,460
13,480
788
785
781
778
775
771
768
764
761
757
754
13,480
13,500
790
786
783
779
776
773
769
766
762
759
755
13,500
13,520
791
788
784
781
777
774
771
767
764
760
757
13,520
13,540
793
789
786
782
779
775
772
769
765
762
758
13,540
13,560
794
791
787
784
780
777
773
770
767
763
760
13,560
13,580
796
792
789
785
782
778
775
772
768
765
761
13,580
13,600
797
794
790
787
783
780
776
773
770
766
763
13,600
13,620
798
795
792
788
785
781
778
774
771
768
764
13,620
13,640
800
796
793
790
786
783
779
776
772
769
766
13,640
13,660
801
798
794
791
788
784
781
777
774
770
767
13,660
13,680
803
799
796
792
789
786
782
779
775
772
768
13,680
13,700
804
801
797
794
790
787
784
780
777
773
770
13,700
13,720
806
802
799
795
792
788
785
782
778
775
771
13,720
13,740
807
804
800
797
793
790
786
783
780
776
773
13,740
13,760
808
805
802
798
795
791
788
784
781
778
774
13,760
13,780
810
806
803
800
796
793
789
786
782
779
776
13,780
13,800
811
808
805
801
798
794
791
787
784
780
777
13,800
13,820
813
809
806
803
799
796
792
789
785
782
778
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-130
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
13,820
13,840
814
811
807
804
801
797
794
790
787
783
780
13,840
13,860
816
812
809
805
802
799
795
792
788
785
781
13,860
13,880
817
814
810
807
803
800
797
793
790
786
783
13,880
13,900
819
815
812
808
805
801
798
795
791
788
784
13,900
13,920
820
817
813
810
806
803
799
796
793
789
786
13,920
13,940
821
818
815
811
808
804
801
797
794
791
787
13,940
13,960
823
819
816
813
809
806
802
799
795
792
789
13,960
13,980
824
821
817
814
811
807
804
800
797
793
790
13,980
14,000
826
822
819
815
812
809
805
802
798
795
791
14,000
14,020
827
824
820
817
813
810
807
803
800
796
793
14,020
14,040
829
825
822
818
815
811
808
805
801
798
794
14,040
14,060
830
827
823
820
816
813
809
806
803
799
796
14,060
14,080
832
828
825
821
818
814
811
808
804
801
797
14,080
14,100
833
830
826
823
819
816
812
809
806
802
799
14,100
14,120
834
831
828
824
821
817
814
810
807
804
800
14,120
14,140
836
832
829
826
822
819
815
812
808
805
802
14,140
14,160
837
834
830
827
824
820
817
813
810
806
803
14,160
14,180
839
835
832
828
825
822
818
815
811
808
804
14,180
14,200
840
837
833
830
826
823
820
816
813
809
806
14,200
14,220
842
838
835
831
828
824
821
818
814
811
807
14,220
14,240
843
840
836
833
829
826
822
819
816
812
809
14,240
14,260
844
841
838
834
831
827
824
820
817
814
810
14,260
14,280
846
842
839
836
832
829
825
822
818
815
812
14,280
14,300
847
844
841
837
834
830
827
823
820
816
813
14,300
14,320
849
845
842
839
835
832
828
825
821
818
814
14,320
14,340
850
847
843
840
837
833
830
826
823
819
816
14,340
14,360
852
848
845
841
838
835
831
828
824
821
817
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-131
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
14,360
14,380
853
850
846
843
839
836
833
829
826
822
819
14,380
14,400
855
851
848
844
841
837
834
831
827
824
820
14,400
14,420
856
853
849
846
842
839
835
832
829
825
822
14,420
14,440
857
854
851
847
844
840
837
833
830
827
823
14,440
14,460
859
855
852
849
845
842
838
835
831
828
825
14,460
14,480
860
857
853
850
847
843
840
836
833
829
826
14,480
14,500
862
858
855
851
848
845
841
838
834
831
827
14,500
14,520
863
860
856
853
849
846
843
839
836
832
829
14,520
14,540
865
861
858
854
851
847
844
841
837
834
830
14,540
14,560
866
863
859
856
852
849
845
842
839
835
832
14,560
14,580
868
864
861
857
854
850
847
844
840
837
833
14,580
14,600
869
866
862
859
855
852
848
845
842
838
835
14,600
14,620
870
867
864
860
857
853
850
846
843
840
836
14,620
14,640
872
868
865
862
858
855
851
848
844
841
838
14,640
14,660
873
870
866
863
860
856
853
849
846
842
839
14,660
14,680
875
871
868
864
861
858
854
851
847
844
840
14,680
14,700
876
873
869
866
862
859
856
852
849
845
842
14,700
14,720
878
874
871
867
864
860
857
854
850
847
843
14,720
14,740
879
876
872
869
865
862
858
855
852
848
845
14,740
14,760
880
877
874
870
867
863
860
856
853
850
846
14,760
14,780
882
878
875
872
868
865
861
858
854
851
848
14,780
14,800
883
880
877
873
870
866
863
859
856
852
849
14,800
14,820
885
881
878
875
871
868
864
861
857
854
850
14,820
14,840
886
883
879
876
873
869
866
862
859
855
852
14,840
14,860
888
884
881
877
874
871
867
864
860
857
853
14,860
14,880
889
886
882
879
875
872
869
865
862
858
855
14,880
14,900
891
887
884
880
877
873
870
867
863
860
856
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-132
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
14,900
14,920
892
889
885
882
878
875
871
868
865
861
858
14,920
14,940
894
890
887
883
880
876
873
869
866
863
859
14,940
14,960
895
892
888
885
881
878
874
871
867
864
861
14,960
14,980
897
893
889
886
883
879
876
872
869
865
862
14,980
15,000
898
895
891
887
884
881
877
874
870
867
863
15,000
15,020
900
896
892
889
885
882
879
875
872
868
865
15,020
15,040
901
898
894
890
887
883
880
877
873
870
866
15,040
15,060
903
899
895
892
888
885
881
878
875
871
868
15,060
15,080
904
901
897
893
890
886
883
880
876
873
869
15,080
15,100
906
902
899
895
891
888
884
881
878
874
871
15,100
15,120
907
904
900
896
893
889
886
882
879
876
872
15,120
15,140
909
905
902
898
894
891
887
884
880
877
874
15,140
15,160
910
907
903
899
896
892
889
885
882
878
875
15,160
15,180
912
908
905
901
897
894
890
887
883
880
876
15,180
15,200
913
910
906
902
899
895
892
888
885
881
878
15,200
15,220
915
911
908
904
900
897
893
890
886
883
879
15,220
15,240
916
913
909
906
902
898
895
891
888
884
881
15,240
15,260
918
914
911
907
903
900
896
893
889
886
882
15,260
15,280
919
916
912
909
905
901
898
894
890
887
884
15,280
15,300
921
917
914
910
906
903
899
896
892
888
885
15,300
15,320
922
919
915
912
908
904
901
897
894
890
886
15,320
15,340
924
920
917
913
910
906
902
899
895
891
888
15,340
15,360
926
922
918
915
911
907
904
900
897
893
889
15,360
15,380
927
923
920
916
913
909
905
902
898
894
891
15,380
15,400
929
925
921
918
914
910
907
903
900
896
892
15,400
15,420
930
926
923
919
916
912
908
905
901
897
894
15,420
15,440
932
928
924
921
917
913
910
906
903
899
895
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-133
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
15,440
15,460
933
930
926
922
919
915
911
908
904
901
897
15,460
15,480
935
931
927
924
920
917
913
909
906
902
898
15,480
15,500
936
933
929
925
922
918
914
911
907
904
900
15,500
15,520
938
934
930
927
923
920
916
912
909
905
901
15,520
15,540
939
936
932
928
925
921
917
914
910
907
903
15,540
15,560
941
937
933
930
926
923
919
915
912
908
904
15,560
15,580
942
939
935
931
928
924
921
917
913
910
906
15,580
15,600
944
940
937
933
929
926
922
918
915
911
908
15,600
15,620
945
942
938
934
931
927
924
920
916
913
909
15,620
15,640
947
943
940
936
932
929
925
921
918
914
911
15,640
15,660
948
945
941
937
934
930
927
923
919
916
912
15,660
15,680
950
946
943
939
935
932
928
924
921
917
914
15,680
15,700
951
948
944
940
937
933
930
926
922
919
915
15,700
15,720
953
949
946
942
938
935
931
928
924
920
917
15,720
15,740
954
951
947
944
940
936
933
929
925
922
918
15,740
15,760
956
952
949
945
941
938
934
931
927
923
920
15,760
15,780
957
954
950
947
943
939
936
932
928
925
921
15,780
15,800
959
955
952
948
944
941
937
934
930
926
923
15,800
15,820
960
957
953
950
946
942
939
935
932
928
924
15,820
15,840
962
958
955
951
948
944
940
937
933
929
926
15,840
15,860
964
960
956
953
949
945
942
938
935
931
927
15,860
15,880
965
961
958
954
951
947
943
940
936
932
929
15,880
15,900
967
963
959
956
952
948
945
941
938
934
930
15,900
15,920
968
964
961
957
954
950
946
943
939
935
932
15,920
15,940
970
966
962
959
955
951
948
944
941
937
933
15,940
15,960
971
968
964
960
957
953
949
946
942
939
935
15,960
15,980
973
969
965
962
958
955
951
947
944
940
936
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-134
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
15,980
16,000
974
971
967
963
960
956
952
949
945
942
938
16,000
16,020
976
972
968
965
961
958
954
950
947
943
939
16,020
16,040
977
974
970
966
963
959
955
952
948
945
941
16,040
16,060
979
975
971
968
964
961
957
953
950
946
942
16,060
16,080
980
977
973
969
966
962
959
955
951
948
944
16,080
16,100
982
978
975
971
967
964
960
956
953
949
946
16,100
16,120
983
980
976
972
969
965
962
958
954
951
947
16,120
16,140
985
981
978
974
970
967
963
959
956
952
949
16,140
16,160
986
983
979
975
972
968
965
961
957
954
950
16,160
16,180
988
984
981
977
973
970
966
962
959
955
952
16,180
16,200
989
986
982
978
975
971
968
964
960
957
953
16,200
16,220
991
987
984
980
976
973
969
966
962
958
955
16,220
16,240
992
989
985
982
978
974
971
967
963
960
956
16,240
16,260
994
990
987
983
979
976
972
969
965
961
958
16,260
16,280
995
992
988
985
981
977
974
970
966
963
959
16,280
16,300
997
993
990
986
982
979
975
972
968
964
961
16,300
16,320
998
995
991
988
984
980
977
973
970
966
962
16,320
16,340
1,000
996
993
989
986
982
978
975
971
967
964
16,340
16,360
1,002
998
994
991
987
983
980
976
973
969
965
16,360
16,380
1,003
999
996
992
989
985
981
978
974
970
967
16,380
16,400
1,005
1,001
997
994
990
986
983
979
976
972
968
16,400
16,420
1,006
1,002
999
995
992
988
984
981
977
973
970
16,420
16,440
1,008
1,004
1,000
997
993
989
986
982
979
975
971
16,440
16,460
1,009
1,006
1,002
998
995
991
987
984
980
977
973
16,460
16,480
1,011
1,007
1,003
1,000
996
993
989
985
982
978
974
16,480
16,500
1,012
1,009
1,005
1,001
998
994
990
987
983
980
976
16,500
16,520
1,014
1,010
1,006
1,003
999
996
992
988
985
981
977
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-135
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
16,520
16,540
1,015
1,012
1,008
1,004
1,001
997
993
990
986
983
979
16,540
16,560
1,017
1,013
1,009
1,006
1,002
999
995
991
988
984
980
16,560
16,580
1,018
1,015
1,011
1,007
1,004
1,000
997
993
989
986
982
16,580
16,600
1,020
1,016
1,013
1,009
1,005
1,002
998
994
991
987
984
16,600
16,620
1,021
1,018
1,014
1,010
1,007
1,003
1,000
996
992
989
985
16,620
16,640
1,023
1,019
1,016
1,012
1,008
1,005
1,001
997
994
990
987
16,640
16,660
1,024
1,021
1,017
1,013
1,010
1,006
1,003
999
995
992
988
16,660
16,680
1,026
1,022
1,019
1,015
1,011
1,008
1,004
1,000
997
993
990
16,680
16,700
1,027
1,024
1,020
1,016
1,013
1,009
1,006
1,002
998
995
991
16,700
16,720
1,029
1,025
1,022
1,018
1,014
1,011
1,007
1,004
1,000
996
993
16,720
16,740
1,030
1,027
1,023
1,020
1,016
1,012
1,009
1,005
1,001
998
994
16,740
16,760
1,032
1,028
1,025
1,021
1,017
1,014
1,010
1,007
1,003
999
996
16,760
16,780
1,033
1,030
1,026
1,023
1,019
1,015
1,012
1,008
1,004
1,001
997
16,780
16,800
1,035
1,031
1,028
1,024
1,020
1,017
1,013
1,010
1,006
1,002
999
16,800
16,820
1,036
1,033
1,029
1,026
1,022
1,018
1,015
1,011
1,008
1,004
1,000
16,820
16,840
1,038
1,034
1,031
1,027
1,024
1,020
1,016
1,013
1,009
1,005
1,002
16,840
16,860
1,040
1,036
1,032
1,029
1,025
1,021
1,018
1,014
1,011
1,007
1,003
16,860
16,880
1,041
1,037
1,034
1,030
1,027
1,023
1,019
1,016
1,012
1,008
1,005
16,880
16,900
1,043
1,039
1,035
1,032
1,028
1,024
1,021
1,017
1,014
1,010
1,006
16,900
16,920
1,044
1,040
1,037
1,033
1,030
1,026
1,022
1,019
1,015
1,011
1,008
16,920
16,940
1,046
1,042
1,038
1,035
1,031
1,027
1,024
1,020
1,017
1,013
1,009
16,940
16,960
1,047
1,044
1,040
1,036
1,033
1,029
1,025
1,022
1,018
1,015
1,011
16,960
16,980
1,049
1,045
1,041
1,038
1,034
1,031
1,027
1,023
1,020
1,016
1,012
16,980
17,000
1,050
1,047
1,043
1,039
1,036
1,032
1,028
1,025
1,021
1,018
1,014
17,000
17,020
1,052
1,048
1,044
1,041
1,037
1,034
1,030
1,026
1,023
1,019
1,015
17,020
17,040
1,053
1,050
1,046
1,042
1,039
1,035
1,031
1,028
1,024
1,021
1,017
17,040
17,060
1,055
1,051
1,047
1,044
1,040
1,037
1,033
1,029
1,026
1,022
1,018
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-136
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
17,060
17,080
1,056
1,053
1,049
1,045
1,042
1,038
1,035
1,031
1,027
1,024
1,020
17,080
17,100
1,058
1,054
1,051
1,047
1,043
1,040
1,036
1,032
1,029
1,025
1,022
17,100
17,120
1,059
1,056
1,052
1,048
1,045
1,041
1,038
1,034
1,030
1,027
1,023
17,120
17,140
1,061
1,057
1,054
1,050
1,046
1,043
1,039
1,035
1,032
1,028
1,025
17,140
17,160
1,062
1,059
1,055
1,051
1,048
1,044
1,041
1,037
1,033
1,030
1,026
17,160
17,180
1,064
1,060
1,057
1,053
1,049
1,046
1,042
1,038
1,035
1,031
1,028
17,180
17,200
1,065
1,062
1,058
1,054
1,051
1,047
1,044
1,040
1,036
1,033
1,029
17,200
17,220
1,067
1,063
1,060
1,056
1,052
1,049
1,045
1,042
1,038
1,034
1,031
17,220
17,240
1,068
1,065
1,061
1,058
1,054
1,050
1,047
1,043
1,039
1,036
1,032
17,240
17,260
1,070
1,066
1,063
1,059
1,055
1,052
1,048
1,045
1,041
1,037
1,034
17,260
17,280
1,071
1,068
1,064
1,061
1,057
1,053
1,050
1,046
1,042
1,039
1,035
17,280
17,300
1,073
1,069
1,066
1,062
1,058
1,055
1,051
1,048
1,044
1,040
1,037
17,300
17,320
1,074
1,071
1,067
1,064
1,060
1,056
1,053
1,049
1,046
1,042
1,038
17,320
17,340
1,076
1,072
1,069
1,065
1,062
1,058
1,054
1,051
1,047
1,043
1,040
17,340
17,360
1,078
1,074
1,070
1,067
1,063
1,059
1,056
1,052
1,049
1,045
1,041
17,360
17,380
1,079
1,075
1,072
1,068
1,065
1,061
1,057
1,054
1,050
1,046
1,043
17,380
17,400
1,081
1,077
1,073
1,070
1,066
1,062
1,059
1,055
1,052
1,048
1,044
17,400
17,420
1,082
1,078
1,075
1,071
1,068
1,064
1,060
1,057
1,053
1,049
1,046
17,420
17,440
1,084
1,080
1,076
1,073
1,069
1,065
1,062
1,058
1,055
1,051
1,047
17,440
17,460
1,085
1,082
1,078
1,074
1,071
1,067
1,063
1,060
1,056
1,053
1,049
17,460
17,480
1,087
1,083
1,079
1,076
1,072
1,069
1,065
1,061
1,058
1,054
1,050
17,480
17,500
1,088
1,085
1,081
1,077
1,074
1,070
1,066
1,063
1,059
1,056
1,052
17,500
17,520
1,090
1,086
1,082
1,079
1,075
1,072
1,068
1,064
1,061
1,057
1,053
17,520
17,540
1,091
1,088
1,084
1,080
1,077
1,073
1,069
1,066
1,062
1,059
1,055
17,540
17,560
1,093
1,089
1,085
1,082
1,078
1,075
1,071
1,067
1,064
1,060
1,056
17,560
17,580
1,094
1,091
1,087
1,083
1,080
1,076
1,073
1,069
1,065
1,062
1,058
17,580
17,600
1,096
1,092
1,089
1,085
1,081
1,078
1,074
1,070
1,067
1,063
1,060
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-137
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
17,600
17,620
1,097
1,094
1,090
1,086
1,083
1,079
1,076
1,072
1,068
1,065
1,061
17,620
17,640
1,099
1,095
1,092
1,088
1,084
1,081
1,077
1,073
1,070
1,066
1,063
17,640
17,660
1,100
1,097
1,093
1,089
1,086
1,082
1,079
1,075
1,071
1,068
1,064
17,660
17,680
1,102
1,098
1,095
1,091
1,087
1,084
1,080
1,076
1,073
1,069
1,066
17,680
17,700
1,103
1,100
1,096
1,092
1,089
1,085
1,082
1,078
1,074
1,071
1,067
17,700
17,720
1,105
1,101
1,098
1,094
1,090
1,087
1,083
1,080
1,076
1,072
1,069
17,720
17,740
1,106
1,103
1,099
1,096
1,092
1,088
1,085
1,081
1,077
1,074
1,070
17,740
17,760
1,108
1,104
1,101
1,097
1,093
1,090
1,086
1,083
1,079
1,075
1,072
17,760
17,780
1,109
1,106
1,102
1,099
1,095
1,091
1,088
1,084
1,080
1,077
1,073
17,780
17,800
1,111
1,107
1,104
1,100
1,096
1,093
1,089
1,086
1,082
1,078
1,075
17,800
17,820
1,112
1,109
1,105
1,102
1,098
1,094
1,091
1,087
1,084
1,080
1,076
17,820
17,840
1,114
1,110
1,107
1,103
1,100
1,096
1,092
1,089
1,085
1,081
1,078
17,840
17,860
1,116
1,112
1,108
1,105
1,101
1,097
1,094
1,090
1,087
1,083
1,079
17,860
17,880
1,117
1,113
1,110
1,106
1,103
1,099
1,095
1,092
1,088
1,084
1,081
17,880
17,900
1,119
1,115
1,111
1,108
1,104
1,100
1,097
1,093
1,090
1,086
1,082
17,900
17,920
1,120
1,116
1,113
1,109
1,106
1,102
1,098
1,095
1,091
1,087
1,084
17,920
17,940
1,122
1,118
1,114
1,111
1,107
1,103
1,100
1,096
1,093
1,089
1,085
17,940
17,960
1,123
1,120
1,116
1,112
1,109
1,105
1,101
1,098
1,094
1,091
1,087
17,960
17,980
1,125
1,121
1,117
1,114
1,110
1,107
1,103
1,099
1,096
1,092
1,088
17,980
18,000
1,126
1,123
1,119
1,115
1,112
1,108
1,104
1,101
1,097
1,094
1,090
18,000
18,020
1,128
1,124
1,120
1,117
1,113
1,110
1,106
1,102
1,099
1,095
1,091
18,020
18,040
1,129
1,126
1,122
1,118
1,115
1,111
1,107
1,104
1,100
1,097
1,093
18,040
18,060
1,131
1,127
1,123
1,120
1,116
1,113
1,109
1,105
1,102
1,098
1,094
18,060
18,080
1,132
1,129
1,125
1,121
1,118
1,114
1,111
1,107
1,103
1,100
1,096
18,080
18,100
1,134
1,130
1,127
1,123
1,119
1,116
1,112
1,108
1,105
1,101
1,098
18,100
18,120
1,135
1,132
1,128
1,124
1,121
1,117
1,114
1,110
1,106
1,103
1,099
18,120
18,140
1,137
1,133
1,130
1,126
1,122
1,119
1,115
1,111
1,108
1,104
1,101
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-138
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
18,140
18,160
1,138
1,135
1,131
1,127
1,124
1,120
1,117
1,113
1,109
1,106
1,102
18,160
18,180
1,140
1,136
1,133
1,129
1,125
1,122
1,118
1,114
1,111
1,107
1,104
18,180
18,200
1,141
1,138
1,134
1,130
1,127
1,123
1,120
1,116
1,112
1,109
1,105
18,200
18,220
1,143
1,139
1,136
1,132
1,128
1,125
1,121
1,118
1,114
1,110
1,107
18,220
18,240
1,144
1,141
1,137
1,134
1,130
1,126
1,123
1,119
1,115
1,112
1,108
18,240
18,260
1,146
1,142
1,139
1,135
1,131
1,128
1,124
1,121
1,117
1,113
1,110
18,260
18,280
1,147
1,144
1,140
1,137
1,133
1,129
1,126
1,122
1,118
1,115
1,111
18,280
18,300
1,149
1,145
1,142
1,138
1,134
1,131
1,127
1,124
1,120
1,116
1,113
18,300
18,320
1,150
1,147
1,143
1,140
1,136
1,132
1,129
1,125
1,122
1,118
1,114
18,320
18,340
1,152
1,148
1,145
1,141
1,138
1,134
1,130
1,127
1,123
1,119
1,116
18,340
18,360
1,154
1,150
1,146
1,143
1,139
1,135
1,132
1,128
1,125
1,121
1,117
18,360
18,380
1,155
1,151
1,148
1,144
1,141
1,137
1,133
1,130
1,126
1,122
1,119
18,380
18,400
1,157
1,153
1,149
1,146
1,142
1,138
1,135
1,131
1,128
1,124
1,120
18,400
18,420
1,158
1,154
1,151
1,147
1,144
1,140
1,136
1,133
1,129
1,125
1,122
18,420
18,440
1,160
1,156
1,152
1,149
1,145
1,141
1,138
1,134
1,131
1,127
1,123
18,440
18,460
1,161
1,158
1,154
1,150
1,147
1,143
1,139
1,136
1,132
1,129
1,125
18,460
18,480
1,163
1,159
1,155
1,152
1,148
1,145
1,141
1,137
1,134
1,130
1,126
18,480
18,500
1,164
1,161
1,157
1,153
1,150
1,146
1,142
1,139
1,135
1,132
1,128
18,500
18,520
1,166
1,162
1,158
1,155
1,151
1,148
1,144
1,140
1,137
1,133
1,129
18,520
18,540
1,167
1,164
1,160
1,156
1,153
1,149
1,145
1,142
1,138
1,135
1,131
18,540
18,560
1,169
1,165
1,161
1,158
1,154
1,151
1,147
1,143
1,140
1,136
1,132
18,560
18,580
1,170
1,167
1,163
1,159
1,156
1,152
1,149
1,145
1,141
1,138
1,134
18,580
18,600
1,172
1,168
1,165
1,161
1,157
1,154
1,150
1,146
1,143
1,139
1,136
18,600
18,620
1,173
1,170
1,166
1,162
1,159
1,155
1,152
1,148
1,144
1,141
1,137
18,620
18,640
1,175
1,171
1,168
1,164
1,160
1,157
1,153
1,149
1,146
1,142
1,139
18,640
18,660
1,176
1,173
1,169
1,165
1,162
1,158
1,155
1,151
1,147
1,144
1,140
18,660
18,680
1,178
1,174
1,171
1,167
1,163
1,160
1,156
1,152
1,149
1,145
1,142
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-139
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
18,680
18,700
1,179
1,176
1,172
1,168
1,165
1,161
1,158
1,154
1,150
1,147
1,143
18,700
18,720
1,181
1,177
1,174
1,170
1,166
1,163
1,159
1,156
1,152
1,148
1,145
18,720
18,740
1,182
1,179
1,175
1,172
1,168
1,164
1,161
1,157
1,153
1,150
1,146
18,740
18,760
1,184
1,180
1,177
1,173
1,169
1,166
1,162
1,159
1,155
1,151
1,148
18,760
18,780
1,185
1,182
1,178
1,175
1,171
1,167
1,164
1,160
1,156
1,153
1,149
18,780
18,800
1,187
1,183
1,180
1,176
1,172
1,169
1,165
1,162
1,158
1,154
1,151
18,800
18,820
1,188
1,185
1,181
1,178
1,174
1,170
1,167
1,163
1,160
1,156
1,152
18,820
18,840
1,190
1,186
1,183
1,179
1,176
1,172
1,168
1,165
1,161
1,157
1,154
18,840
18,860
1,192
1,188
1,184
1,181
1,177
1,173
1,170
1,166
1,163
1,159
1,155
18,860
18,880
1,193
1,189
1,186
1,182
1,179
1,175
1,171
1,168
1,164
1,160
1,157
18,880
18,900
1,195
1,191
1,187
1,184
1,180
1,176
1,173
1,169
1,166
1,162
1,158
18,900
18,920
1,196
1,192
1,189
1,185
1,182
1,178
1,174
1,171
1,167
1,163
1,160
18,920
18,940
1,198
1,194
1,190
1,187
1,183
1,179
1,176
1,172
1,169
1,165
1,161
18,940
18,960
1,199
1,196
1,192
1,188
1,185
1,181
1,177
1,174
1,170
1,167
1,163
18,960
18,980
1,201
1,197
1,193
1,190
1,186
1,183
1,179
1,175
1,172
1,168
1,164
18,980
19,000
1,202
1,199
1,195
1,191
1,188
1,184
1,180
1,177
1,173
1,170
1,166
19,000
19,020
1,204
1,200
1,196
1,193
1,189
1,186
1,182
1,178
1,175
1,171
1,167
19,020
19,040
1,205
1,202
1,198
1,194
1,191
1,187
1,183
1,180
1,176
1,173
1,169
19,040
19,060
1,207
1,203
1,199
1,196
1,192
1,189
1,185
1,181
1,178
1,174
1,170
19,060
19,080
1,208
1,205
1,201
1,197
1,194
1,190
1,187
1,183
1,179
1,176
1,172
19,080
19,100
1,210
1,206
1,203
1,199
1,195
1,192
1,188
1,184
1,181
1,177
1,174
19,100
19,120
1,211
1,208
1,204
1,200
1,197
1,193
1,190
1,186
1,182
1,179
1,175
19,120
19,140
1,213
1,209
1,206
1,202
1,198
1,195
1,191
1,187
1,184
1,180
1,177
19,140
19,160
1,215
1,211
1,207
1,203
1,200
1,196
1,193
1,189
1,185
1,182
1,178
19,160
19,180
1,216
1,212
1,209
1,205
1,201
1,198
1,194
1,190
1,187
1,183
1,180
19,180
19,200
1,218
1,214
1,210
1,206
1,203
1,199
1,196
1,192
1,188
1,185
1,181
19,200
19,220
1,219
1,216
1,212
1,208
1,204
1,201
1,197
1,194
1,190
1,186
1,183
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-140
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
19,220
19,240
1,221
1,217
1,213
1,210
1,206
1,202
1,199
1,195
1,191
1,188
1,184
19,240
19,260
1,223
1,219
1,215
1,211
1,207
1,204
1,200
1,197
1,193
1,189
1,186
19,260
19,280
1,224
1,220
1,217
1,213
1,209
1,205
1,202
1,198
1,194
1,191
1,187
19,280
19,300
1,226
1,222
1,218
1,214
1,211
1,207
1,203
1,200
1,196
1,192
1,189
19,300
19,320
1,227
1,223
1,220
1,216
1,212
1,208
1,205
1,201
1,198
1,194
1,190
19,320
19,340
1,229
1,225
1,221
1,218
1,214
1,210
1,206
1,203
1,199
1,195
1,192
19,340
19,360
1,230
1,227
1,223
1,219
1,215
1,212
1,208
1,204
1,201
1,197
1,193
19,360
19,380
1,232
1,228
1,224
1,221
1,217
1,213
1,209
1,206
1,202
1,198
1,195
19,380
19,400
1,234
1,230
1,226
1,222
1,219
1,215
1,211
1,207
1,204
1,200
1,196
19,400
19,420
1,235
1,231
1,228
1,224
1,220
1,216
1,213
1,209
1,205
1,201
1,198
19,420
19,440
1,237
1,233
1,229
1,225
1,222
1,218
1,214
1,210
1,207
1,203
1,199
19,440
19,460
1,238
1,235
1,231
1,227
1,223
1,219
1,216
1,212
1,208
1,205
1,201
19,460
19,480
1,240
1,236
1,232
1,229
1,225
1,221
1,217
1,214
1,210
1,206
1,202
19,480
19,500
1,241
1,238
1,234
1,230
1,226
1,223
1,219
1,215
1,211
1,208
1,204
19,500
19,520
1,243
1,239
1,236
1,232
1,228
1,224
1,220
1,217
1,213
1,209
1,205
19,520
19,540
1,245
1,241
1,237
1,233
1,230
1,226
1,222
1,218
1,214
1,211
1,207
19,540
19,560
1,246
1,242
1,239
1,235
1,231
1,227
1,224
1,220
1,216
1,212
1,209
19,560
19,580
1,248
1,244
1,240
1,236
1,233
1,229
1,225
1,221
1,218
1,214
1,210
19,580
19,600
1,249
1,246
1,242
1,238
1,234
1,231
1,227
1,223
1,219
1,215
1,212
19,600
19,620
1,251
1,247
1,243
1,240
1,236
1,232
1,228
1,225
1,221
1,217
1,213
19,620
19,640
1,253
1,249
1,245
1,241
1,237
1,234
1,230
1,226
1,222
1,219
1,215
19,640
19,660
1,254
1,250
1,247
1,243
1,239
1,235
1,232
1,228
1,224
1,220
1,216
19,660
19,680
1,256
1,252
1,248
1,244
1,241
1,237
1,233
1,229
1,226
1,222
1,218
19,680
19,700
1,257
1,254
1,250
1,246
1,242
1,238
1,235
1,231
1,227
1,223
1,220
19,700
19,720
1,259
1,255
1,251
1,248
1,244
1,240
1,236
1,232
1,229
1,225
1,221
19,720
19,740
1,260
1,257
1,253
1,249
1,245
1,242
1,238
1,234
1,230
1,227
1,223
19,740
19,760
1,262
1,258
1,254
1,251
1,247
1,243
1,239
1,236
1,232
1,228
1,224
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-141
0
1
2
3
4
5
6
7
8
9
10
or more
Semimonthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
19,760
19,780
1,264
1,260
1,256
1,252
1,249
1,245
1,241
1,237
1,233
1,230
1,226
19,780
19,800
1,265
1,261
1,258
1,254
1,250
1,246
1,243
1,239
1,235
1,231
1,228
19,800
19,820
1,267
1,263
1,259
1,255
1,252
1,248
1,244
1,240
1,237
1,233
1,229
19,820
19,840
1,268
1,265
1,261
1,257
1,253
1,249
1,246
1,242
1,238
1,234
1,231
19,840
19,860
1,270
1,266
1,262
1,259
1,255
1,251
1,247
1,244
1,240
1,236
1,232
19,860
19,880
1,271
1,268
1,264
1,260
1,256
1,253
1,249
1,245
1,241
1,238
1,234
19,880
19,900
1,273
1,269
1,266
1,262
1,258
1,254
1,250
1,247
1,243
1,239
1,235
19,900
19,920
1,275
1,271
1,267
1,263
1,260
1,256
1,252
1,248
1,245
1,241
1,237
19,920
19,940
1,276
1,272
1,269
1,265
1,261
1,257
1,254
1,250
1,246
1,242
1,239
19,940
19,960
1,278
1,274
1,270
1,267
1,263
1,259
1,255
1,251
1,248
1,244
1,240
19,960
19,980
1,279
1,276
1,272
1,268
1,264
1,261
1,257
1,253
1,249
1,245
1,242
19,980
20,000
1,281
1,277
1,273
1,270
1,266
1,262
1,258
1,255
1,251
1,247
1,243
20,000 & over
1,282
1,278
1,274
1,270
1,267
1,263
1,259
1,255
1,252
1,248
1,244
7.9% of excess over $20,000 plus
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-142
0
1
2
3
4
5
6
7
8
9
10
or more
0
640
0
0
0
0
0
0
0
0
0
0
0
640
660
1
0
0
0
0
0
0
0
0
0
0
660
680
1
0
0
0
0
0
0
0
0
0
0
680
700
1
0
0
0
0
0
0
0
0
0
0
700
720
1
0
0
0
0
0
0
0
0
0
0
720
740
2
0
0
0
0
0
0
0
0
0
0
740
760
2
1
0
0
0
0
0
0
0
0
0
760
780
2
1
0
0
0
0
0
0
0
0
0
780
800
2
1
0
0
0
0
0
0
0
0
0
800
820
3
1
0
0
0
0
0
0
0
0
0
820
840
3
2
0
0
0
0
0
0
0
0
0
840
860
3
2
1
0
0
0
0
0
0
0
0
860
880
4
2
1
0
0
0
0
0
0
0
0
880
900
4
3
1
0
0
0
0
0
0
0
0
900
920
4
3
1
0
0
0
0
0
0
0
0
920
940
4
3
2
0
0
0
0
0
0
0
0
940
960
5
3
2
1
0
0
0
0
0
0
0
960
980
5
4
2
1
0
0
0
0
0
0
0
980
1,000
5
4
3
1
0
0
0
0
0
0
0
1,000
1,020
6
4
3
2
0
0
0
0
0
0
0
1,020
1,040
6
5
3
2
1
0
0
0
0
0
0
1,040
1,060
6
5
3
2
1
0
0
0
0
0
0
1,060
1,080
6
5
4
2
1
0
0
0
0
0
0
1,080
1,100
7
5
4
3
1
0
0
0
0
0
0
1,100
1,120
7
6
4
3
2
0
0
0
0
0
0
1,120
1,140
7
6
5
3
2
1
0
0
0
0
0
1,140
1,160
8
6
5
4
2
1
0
0
0
0
0
1,160
1,180
8
6
5
4
2
1
0
0
0
0
0
1,180
1,200
8
7
5
4
3
1
0
0
0
0
0
Monthly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-143
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
1,200
1,220
8
7
6
4
3
2
0
0
0
0
0
1,220
1,240
9
7
6
5
3
2
1
0
0
0
0
1,240
1,260
9
8
6
5
4
2
1
0
0
0
0
1,260
1,280
9
8
7
5
4
3
1
0
0
0
0
1,280
1,300
9
8
7
5
4
3
1
0
0
0
0
1,300
1,320
10
8
7
6
4
3
2
0
0
0
0
1,320
1,340
10
9
7
6
5
3
2
1
0
0
0
1,340
1,360
10
9
8
6
5
4
2
1
0
0
0
1,360
1,380
11
9
8
7
5
4
3
1
0
0
0
1,380
1,400
11
10
8
7
6
4
3
2
0
0
0
1,400
1,420
11
10
8
7
6
4
3
2
0
0
0
1,420
1,440
11
10
9
7
6
5
3
2
1
0
0
1,440
1,460
12
10
9
8
6
5
4
2
1
0
0
1,460
1,480
12
11
9
8
7
5
4
3
1
0
0
1,480
1,500
12
11
10
8
7
6
4
3
2
0
0
1,500
1,520
13
11
10
9
7
6
5
3
2
1
0
1,520
1,540
13
12
10
9
8
6
5
4
2
1
0
1,540
1,560
13
12
10
9
8
6
5
4
2
1
0
1,560
1,580
13
12
11
9
8
7
5
4
3
1
0
1,580
1,600
14
12
11
10
8
7
6
4
3
2
0
1,600
1,620
14
13
11
10
9
7
6
5
3
2
1
1,620
1,640
14
13
12
10
9
8
6
5
4
2
1
1,640
1,660
15
13
12
11
9
8
7
5
4
3
1
1,660
1,680
15
13
12
11
9
8
7
5
4
3
1
1,680
1,700
15
14
12
11
10
8
7
6
4
3
2
1,700
1,720
15
14
13
11
10
9
7
6
5
3
2
1,720
1,740
16
14
13
12
10
9
8
6
5
4
2
1,740
1,760
16
15
13
12
11
9
8
7
5
4
3
1,760
1,780
16
15
14
12
11
10
8
7
6
4
3
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-144
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
1,780
1,800
16
15
14
12
11
10
8
7
6
4
3
1,800
1,820
17
15
14
13
11
10
9
7
6
5
3
1,820
1,840
17
16
14
13
12
10
9
8
6
5
4
1,840
1,860
17
16
15
13
12
11
9
8
7
5
4
1,860
1,880
18
16
15
14
12
11
10
8
7
6
4
1,880
1,900
18
17
15
14
13
11
10
9
7
6
5
1,900
1,920
18
17
15
14
13
11
10
9
7
6
5
1,920
1,940
18
17
16
14
13
12
10
9
8
6
5
1,940
1,960
19
17
16
15
13
12
11
9
8
7
5
1,960
1,980
19
18
16
15
14
12
11
10
8
7
6
1,980
2,000
19
18
17
15
14
13
11
10
9
7
6
2,000
2,020
20
18
17
16
14
13
12
10
9
8
6
2,020
2,040
20
19
17
16
15
13
12
11
9
8
6
2,040
2,060
20
19
17
16
15
13
12
11
9
8
7
2,060
2,080
20
19
18
16
15
14
12
11
10
8
7
2,080
2,100
21
19
18
17
15
14
13
11
10
9
7
2,100
2,120
21
20
18
17
16
14
13
12
10
9
8
2,120
2,140
21
20
19
17
16
15
13
12
11
9
8
2,140
2,160
22
20
19
18
16
15
14
12
11
10
8
2,160
2,180
22
20
19
18
16
15
14
12
11
10
8
2,180
2,200
22
21
19
18
17
15
14
13
11
10
9
2,200
2,220
22
21
20
18
17
16
14
13
12
10
9
2,220
2,240
23
21
20
19
17
16
15
13
12
11
9
2,240
2,260
24
22
20
19
18
16
15
14
12
11
10
2,260
2,280
24
22
21
19
18
17
15
14
13
11
10
2,280
2,300
25
22
21
19
18
17
15
14
13
11
10
2,300
2,320
26
22
21
20
18
17
16
14
13
12
10
2,320
2,340
26
23
21
20
19
17
16
15
13
12
11
2,340
2,360
27
24
22
20
19
18
16
15
14
12
11
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-145
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
2,360
2,380
27
24
22
21
19
18
17
15
14
13
11
2,380
2,400
28
25
22
21
20
18
17
16
14
13
12
2,400
2,420
29
26
23
21
20
18
17
16
14
13
12
2,420
2,440
29
26
23
21
20
19
17
16
15
13
12
2,440
2,460
30
27
24
22
20
19
18
16
15
14
12
2,460
2,480
31
28
25
22
21
19
18
17
15
14
13
2,480
2,500
31
28
25
22
21
20
18
17
16
14
13
2,500
2,520
32
29
26
23
21
20
19
17
16
15
13
2,520
2,540
33
30
26
23
22
20
19
18
16
15
13
2,540
2,560
33
30
27
24
22
20
19
18
16
15
14
2,560
2,580
34
31
28
25
22
21
19
18
17
15
14
2,580
2,600
34
31
28
25
22
21
20
18
17
16
14
2,600
2,620
35
32
29
26
23
21
20
19
17
16
15
2,620
2,640
36
33
30
27
24
22
20
19
18
16
15
2,640
2,660
37
33
30
27
24
22
21
19
18
17
15
2,660
2,680
38
34
31
28
25
22
21
19
18
17
15
2,680
2,700
39
35
32
29
25
22
21
20
18
17
16
2,700
2,720
41
35
32
29
26
23
21
20
19
17
16
2,720
2,740
42
36
33
30
27
24
22
20
19
18
16
2,740
2,760
43
38
33
30
27
24
22
21
19
18
17
2,760
2,780
44
39
34
31
28
25
22
21
20
18
17
2,780
2,800
45
40
35
32
29
26
23
21
20
18
17
2,800
2,820
46
41
36
32
29
26
23
21
20
19
17
2,820
2,840
47
42
37
33
30
27
24
22
20
19
18
2,840
2,860
48
43
38
34
31
28
24
22
21
19
18
2,860
2,880
49
44
39
34
31
28
25
22
21
20
18
2,880
2,900
50
45
40
35
32
29
26
23
21
20
19
2,900
2,920
52
46
41
36
33
29
26
23
21
20
19
2,920
2,940
53
47
42
37
33
30
27
24
22
20
19
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-146
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
2,940
2,960
54
49
43
38
34
31
28
25
22
21
19
2,960
2,980
55
50
44
39
34
31
28
25
22
21
20
2,980
3,000
56
51
45
40
35
32
29
26
23
21
20
3,000
3,020
57
52
47
41
36
33
30
27
24
22
20
3,020
3,040
58
53
48
42
37
33
30
27
24
22
20
3,040
3,060
59
54
49
44
38
34
31
28
25
22
21
3,060
3,080
60
55
50
45
39
35
32
28
25
22
21
3,080
3,100
61
56
51
46
40
35
32
29
26
23
21
3,100
3,120
63
57
52
47
42
36
33
30
27
24
22
3,120
3,140
64
58
53
48
43
37
33
30
27
24
22
3,140
3,160
65
60
54
49
44
39
34
31
28
25
22
3,160
3,180
66
61
55
50
45
40
35
32
29
26
23
3,180
3,200
67
62
56
51
46
41
36
32
29
26
23
3,200
3,220
68
63
58
52
47
42
37
33
30
27
24
3,220
3,240
69
64
59
53
48
43
38
34
31
28
24
3,240
3,260
70
65
60
55
49
44
39
34
31
28
25
3,260
3,280
71
66
61
56
50
45
40
35
32
29
26
3,280
3,300
72
67
62
57
51
46
41
36
32
29
26
3,300
3,320
74
68
63
58
53
47
42
37
33
30
27
3,320
3,340
75
69
64
59
54
48
43
38
34
31
28
3,340
3,360
76
71
65
60
55
50
44
39
34
31
28
3,360
3,380
77
72
66
61
56
51
45
40
35
32
29
3,380
3,400
78
73
67
62
57
52
47
41
36
33
30
3,400
3,420
79
74
69
63
58
53
48
42
37
33
30
3,420
3,440
80
75
70
64
59
54
49
43
38
34
31
3,440
3,460
81
76
71
66
60
55
50
45
39
35
31
3,460
3,480
82
77
72
67
61
56
51
46
40
35
32
3,480
3,500
83
78
73
68
62
57
52
47
42
36
33
3,500
3,520
85
79
74
69
64
58
53
48
43
37
33
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-147
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
3,520
3,540
86
80
75
70
65
59
54
49
44
38
34
3,540
3,560
87
82
76
71
66
61
55
50
45
40
35
3,560
3,580
88
83
77
72
67
62
56
51
46
41
35
3,580
3,600
89
84
78
73
68
63
58
52
47
42
37
3,600
3,620
90
85
80
74
69
64
59
53
48
43
38
3,620
3,640
91
86
81
75
70
65
60
54
49
44
39
3,640
3,660
93
87
82
77
71
66
61
56
50
45
40
3,660
3,680
94
88
83
78
72
67
62
57
51
46
41
3,680
3,700
95
89
84
79
73
68
63
58
53
47
42
3,700
3,720
96
90
85
80
75
69
64
59
54
48
43
3,720
3,740
98
92
86
81
76
70
65
60
55
49
44
3,740
3,760
99
93
87
82
77
72
66
61
56
51
45
3,760
3,780
100
94
88
83
78
73
67
62
57
52
46
3,780
3,800
102
95
89
84
79
74
69
63
58
53
48
3,800
3,820
103
97
91
85
80
75
70
64
59
54
49
3,820
3,840
104
98
92
86
81
76
71
65
60
55
50
3,840
3,860
105
99
93
88
82
77
72
67
61
56
51
3,860
3,880
107
101
94
89
83
78
73
68
62
57
52
3,880
3,900
108
102
96
90
84
79
74
69
64
58
53
3,900
3,920
109
103
97
91
86
80
75
70
65
59
54
3,920
3,940
111
104
98
92
87
81
76
71
66
60
55
3,940
3,960
112
106
100
93
88
83
77
72
67
62
56
3,960
3,980
113
107
101
95
89
84
78
73
68
63
57
3,980
4,000
114
108
102
96
90
85
80
74
69
64
59
4,000
4,020
116
110
103
97
91
86
81
75
70
65
60
4,020
4,040
117
111
105
99
93
87
82
76
71
66
61
4,040
4,060
118
112
106
100
94
88
83
78
72
67
62
4,060
4,080
119
113
107
101
95
89
84
79
73
68
63
4,080
4,100
121
115
109
102
96
90
85
80
75
69
64
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-148
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
4,100
4,120
122
116
110
104
98
92
86
81
76
70
65
4,120
4,140
123
117
111
105
99
93
87
82
77
71
66
4,140
4,160
125
118
112
106
100
94
88
83
78
73
67
4,160
4,180
126
120
114
108
101
95
89
84
79
74
68
4,180
4,200
127
121
115
109
103
97
91
85
80
75
70
4,200
4,220
128
122
116
110
104
98
92
86
81
76
71
4,220
4,240
130
124
118
111
105
99
93
87
82
77
72
4,240
4,260
131
125
119
113
107
100
94
89
83
78
73
4,260
4,280
132
126
120
114
108
102
96
90
84
79
74
4,280
4,300
134
127
121
115
109
103
97
91
86
80
75
4,300
4,320
135
129
123
117
110
104
98
92
87
81
76
4,320
4,340
136
130
124
118
112
106
100
93
88
82
77
4,340
4,360
137
131
125
119
113
107
101
95
89
84
78
4,360
4,380
139
133
126
120
114
108
102
96
90
85
79
4,380
4,400
140
134
128
122
116
109
103
97
91
86
81
4,400
4,420
141
135
129
123
117
111
105
99
92
87
82
4,420
4,440
143
136
130
124
118
112
106
100
94
88
83
4,440
4,460
144
138
132
125
119
113
107
101
95
89
84
4,460
4,480
145
139
133
127
121
115
108
102
96
90
85
4,480
4,500
146
140
134
128
122
116
110
104
98
91
86
4,500
4,520
148
142
135
129
123
117
111
105
99
93
87
4,520
4,540
149
143
137
131
125
118
112
106
100
94
88
4,540
4,560
150
144
138
132
126
120
114
107
101
95
89
4,560
4,580
151
145
139
133
127
121
115
109
103
97
90
4,580
4,600
153
147
141
134
128
122
116
110
104
98
92
4,600
4,620
154
148
142
136
130
124
117
111
105
99
93
4,620
4,640
155
149
143
137
131
125
119
113
107
100
94
4,640
4,660
157
150
144
138
132
126
120
114
108
102
96
4,660
4,680
158
152
146
140
133
127
121
115
109
103
97
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-149
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
4,680
4,700
159
153
147
141
135
129
123
116
110
104
98
4,700
4,720
161
154
148
142
136
130
124
118
112
106
99
4,720
4,740
162
156
150
143
137
131
125
119
113
107
101
4,740
4,760
164
157
151
145
139
132
126
120
114
108
102
4,760
4,780
165
158
152
146
140
134
128
122
115
109
103
4,780
4,800
166
160
153
147
141
135
129
123
117
111
105
4,800
4,820
168
161
155
149
142
136
130
124
118
112
106
4,820
4,840
169
163
156
150
144
138
132
125
119
113
107
4,840
4,860
170
164
157
151
145
139
133
127
121
114
108
4,860
4,880
172
165
159
152
146
140
134
128
122
116
110
4,880
4,900
173
167
160
154
148
141
135
129
123
117
111
4,900
4,920
174
168
161
155
149
143
137
131
124
118
112
4,920
4,940
176
169
163
156
150
144
138
132
126
120
114
4,940
4,960
177
171
164
158
151
145
139
133
127
121
115
4,960
4,980
179
172
166
159
153
147
140
134
128
122
116
4,980
5,000
180
173
167
160
154
148
142
136
130
123
117
5,000
5,020
181
175
168
162
155
149
143
137
131
125
119
5,020
5,040
183
176
170
163
157
150
144
138
132
126
120
5,040
5,060
184
177
171
165
158
152
146
139
133
127
121
5,060
5,080
185
179
172
166
159
153
147
141
135
129
122
5,080
5,100
187
180
174
167
161
154
148
142
136
130
124
5,100
5,120
188
182
175
169
162
156
149
143
137
131
125
5,120
5,140
189
183
176
170
163
157
151
145
139
132
126
5,140
5,160
191
184
178
171
165
158
152
146
140
134
128
5,160
5,180
192
186
179
173
166
160
153
147
141
135
129
5,180
5,200
193
187
181
174
168
161
155
148
142
136
130
5,200
5,220
195
188
182
175
169
162
156
150
144
138
131
5,220
5,240
196
190
183
177
170
164
157
151
145
139
133
5,240
5,260
198
191
185
178
172
165
159
152
146
140
134
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-150
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
5,260
5,280
199
192
186
179
173
166
160
154
147
141
135
5,280
5,300
200
194
187
181
174
168
161
155
149
143
137
5,300
5,320
202
195
189
182
176
169
163
156
150
144
138
5,320
5,340
203
197
190
184
177
171
164
158
151
145
139
5,340
5,360
204
198
191
185
178
172
165
159
153
146
140
5,360
5,380
206
199
193
186
180
173
167
160
154
148
142
5,380
5,400
207
201
194
188
181
175
168
162
155
149
143
5,400
5,420
208
202
195
189
183
176
170
163
157
150
144
5,420
5,440
210
203
197
190
184
177
171
164
158
152
146
5,440
5,460
211
205
198
192
185
179
172
166
159
153
147
5,460
5,480
213
206
200
193
187
180
174
167
161
154
148
5,480
5,500
214
207
201
194
188
181
175
168
162
156
149
5,500
5,520
215
209
202
196
189
183
176
170
163
157
151
5,520
5,540
217
210
204
197
191
184
178
171
165
158
152
5,540
5,560
218
211
205
199
192
186
179
173
166
160
153
5,560
5,580
219
213
206
200
193
187
180
174
167
161
154
5,580
5,600
221
214
208
201
195
188
182
175
169
162
156
5,600
5,620
222
216
209
203
196
190
183
177
170
164
157
5,620
5,640
223
217
210
204
197
191
184
178
172
165
159
5,640
5,660
225
218
212
205
199
192
186
179
173
166
160
5,660
5,680
226
220
213
207
200
194
187
181
174
168
161
5,680
5,700
227
221
215
208
202
195
189
182
176
169
163
5,700
5,720
229
222
216
209
203
196
190
183
177
170
164
5,720
5,740
230
224
217
211
204
198
191
185
178
172
165
5,740
5,760
232
225
219
212
206
199
193
186
180
173
167
5,760
5,780
233
226
220
213
207
200
194
188
181
175
168
5,780
5,800
234
228
221
215
208
202
195
189
182
176
169
5,800
5,820
236
229
223
216
210
203
197
190
184
177
171
5,820
5,840
237
231
224
218
211
205
198
192
185
179
172
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-151
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
5,840
5,860
238
232
225
219
212
206
199
193
186
180
174
5,860
5,880
240
233
227
220
214
207
201
194
188
181
175
5,880
5,900
241
235
228
222
215
209
202
196
189
183
176
5,900
5,920
242
236
229
223
217
210
204
197
191
184
178
5,920
5,940
244
237
231
224
218
211
205
198
192
185
179
5,940
5,960
245
239
232
226
219
213
206
200
193
187
180
5,960
5,980
247
240
234
227
221
214
208
201
195
188
182
5,980
6,000
248
241
235
228
222
215
209
202
196
190
183
6,000
6,020
249
243
236
230
223
217
210
204
197
191
184
6,020
6,040
251
244
238
231
225
218
212
205
199
192
186
6,040
6,060
252
245
239
233
226
220
213
207
200
194
187
6,060
6,080
253
247
240
234
227
221
214
208
201
195
188
6,080
6,100
255
248
242
235
229
222
216
209
203
196
190
6,100
6,120
256
250
243
237
230
224
217
211
204
198
191
6,120
6,140
257
251
244
238
231
225
218
212
206
199
193
6,140
6,160
259
252
246
239
233
226
220
213
207
200
194
6,160
6,180
260
254
247
241
234
228
221
215
208
202
195
6,180
6,200
261
255
249
242
236
229
223
216
210
203
197
6,200
6,220
263
256
250
243
237
230
224
217
211
204
198
6,220
6,240
264
258
251
245
238
232
225
219
212
206
199
6,240
6,260
266
259
253
246
240
233
227
220
214
207
201
6,260
6,280
267
260
254
247
241
234
228
222
215
209
202
6,280
6,300
268
262
255
249
242
236
229
223
216
210
203
6,300
6,320
270
263
257
250
244
237
231
224
218
211
205
6,320
6,340
271
265
258
252
245
239
232
226
219
213
206
6,340
6,360
272
266
259
253
246
240
233
227
220
214
208
6,360
6,380
274
267
261
254
248
241
235
228
222
215
209
6,380
6,400
275
269
262
256
249
243
236
230
223
217
210
6,400
6,420
276
270
263
257
251
244
238
231
225
218
212
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-152
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
6,420
6,440
278
271
265
258
252
245
239
232
226
219
213
6,440
6,460
279
273
266
260
253
247
240
234
227
221
214
6,460
6,480
281
274
268
261
255
248
242
235
229
222
216
6,480
6,500
282
275
269
262
256
249
243
236
230
224
217
6,500
6,520
283
277
270
264
257
251
244
238
231
225
218
6,520
6,540
285
278
272
265
259
252
246
239
233
226
220
6,540
6,560
286
279
273
267
260
254
247
241
234
228
221
6,560
6,580
287
281
274
268
261
255
248
242
235
229
222
6,580
6,600
289
282
276
269
263
256
250
243
237
230
224
6,600
6,620
290
284
277
271
264
258
251
245
238
232
225
6,620
6,640
291
285
278
272
265
259
252
246
240
233
227
6,640
6,660
293
286
280
273
267
260
254
247
241
234
228
6,660
6,680
294
288
281
275
268
262
255
249
242
236
229
6,680
6,700
295
289
283
276
270
263
257
250
244
237
231
6,700
6,720
297
290
284
277
271
264
258
251
245
238
232
6,720
6,740
298
292
285
279
272
266
259
253
246
240
233
6,740
6,760
300
293
287
280
274
267
261
254
248
241
235
6,760
6,780
301
294
288
281
275
268
262
256
249
243
236
6,780
6,800
302
296
289
283
276
270
263
257
250
244
237
6,800
6,820
304
297
291
284
278
271
265
258
252
245
239
6,820
6,840
305
299
292
286
279
273
266
260
253
247
240
6,840
6,860
306
300
293
287
280
274
267
261
254
248
242
6,860
6,880
308
301
295
288
282
275
269
262
256
249
243
6,880
6,900
309
303
296
290
283
277
270
264
257
251
244
6,900
6,920
310
304
297
291
285
278
272
265
259
252
246
6,920
6,940
312
305
299
292
286
279
273
266
260
253
247
6,940
6,960
313
307
300
294
287
281
274
268
261
255
248
6,960
6,980
315
308
302
295
289
282
276
269
263
256
250
6,980
7,000
316
309
303
296
290
283
277
270
264
258
251
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-153
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
7,000
7,020
317
311
304
298
291
285
278
272
265
259
252
7,020
7,040
319
312
306
299
293
286
280
273
267
260
254
7,040
7,060
320
313
307
301
294
288
281
275
268
262
255
7,060
7,080
321
315
308
302
295
289
282
276
269
263
256
7,080
7,100
323
316
310
303
297
290
284
277
271
264
258
7,100
7,120
324
318
311
305
298
292
285
279
272
266
259
7,120
7,140
325
319
312
306
299
293
286
280
274
267
261
7,140
7,160
327
320
314
307
301
294
288
281
275
268
262
7,160
7,180
328
322
315
309
302
296
289
283
276
270
263
7,180
7,200
329
323
317
310
304
297
291
284
278
271
265
7,200
7,220
331
324
318
311
305
298
292
285
279
272
266
7,220
7,240
332
326
319
313
306
300
293
287
280
274
267
7,240
7,260
334
327
321
314
308
301
295
288
282
275
269
7,260
7,280
335
328
322
315
309
302
296
290
283
277
270
7,280
7,300
336
330
323
317
310
304
297
291
284
278
271
7,300
7,320
338
331
325
318
312
305
299
292
286
279
273
7,320
7,340
339
333
326
320
313
307
300
294
287
281
274
7,340
7,360
340
334
327
321
314
308
301
295
288
282
276
7,360
7,380
342
335
329
322
316
309
303
296
290
283
277
7,380
7,400
343
337
330
324
317
311
304
298
291
285
278
7,400
7,420
344
338
331
325
319
312
306
299
293
286
280
7,420
7,440
346
339
333
326
320
313
307
300
294
287
281
7,440
7,460
347
341
334
328
321
315
308
302
295
289
282
7,460
7,480
349
342
336
329
323
316
310
303
297
290
284
7,480
7,500
350
343
337
330
324
317
311
304
298
292
285
7,500
7,520
351
345
338
332
325
319
312
306
299
293
286
7,520
7,540
353
346
340
333
327
320
314
307
301
294
288
7,540
7,560
354
347
341
335
328
322
315
309
302
296
289
7,560
7,580
355
349
342
336
329
323
316
310
303
297
290
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-154
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
7,580
7,600
357
350
344
337
331
324
318
311
305
298
292
7,600
7,620
358
352
345
339
332
326
319
313
306
300
293
7,620
7,640
359
353
346
340
333
327
320
314
308
301
295
7,640
7,660
361
354
348
341
335
328
322
315
309
302
296
7,660
7,680
362
356
349
343
336
330
323
317
310
304
297
7,680
7,700
363
357
351
344
338
331
325
318
312
305
299
7,700
7,720
365
358
352
345
339
332
326
319
313
306
300
7,720
7,740
366
360
353
347
340
334
327
321
314
308
301
7,740
7,760
368
361
355
348
342
335
329
322
316
309
303
7,760
7,780
369
362
356
349
343
336
330
324
317
311
304
7,780
7,800
370
364
357
351
344
338
331
325
318
312
305
7,800
7,820
372
365
359
352
346
339
333
326
320
313
307
7,820
7,840
373
367
360
354
347
341
334
328
321
315
308
7,840
7,860
374
368
361
355
348
342
335
329
322
316
310
7,860
7,880
376
369
363
356
350
343
337
330
324
317
311
7,880
7,900
377
371
364
358
351
345
338
332
325
319
312
7,900
7,920
378
372
365
359
353
346
340
333
327
320
314
7,920
7,940
380
373
367
360
354
347
341
334
328
321
315
7,940
7,960
381
375
368
362
355
349
342
336
329
323
316
7,960
7,980
383
376
370
363
357
350
344
337
331
324
318
7,980
8,000
384
377
371
364
358
351
345
338
332
326
319
8,000
8,020
385
379
372
366
359
353
346
340
333
327
320
8,020
8,040
387
380
374
367
361
354
348
341
335
328
322
8,040
8,060
388
381
375
369
362
356
349
343
336
330
323
8,060
8,080
389
383
376
370
363
357
350
344
337
331
324
8,080
8,100
391
384
378
371
365
358
352
345
339
332
326
8,100
8,120
392
386
379
373
366
360
353
347
340
334
327
8,120
8,140
393
387
380
374
367
361
354
348
342
335
329
8,140
8,160
395
388
382
375
369
362
356
349
343
336
330
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-155
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
8,160
8,180
396
390
383
377
370
364
357
351
344
338
331
8,180
8,200
397
391
385
378
372
365
359
352
346
339
333
8,200
8,220
399
392
386
379
373
366
360
353
347
340
334
8,220
8,240
400
394
387
381
374
368
361
355
348
342
335
8,240
8,260
402
395
389
382
376
369
363
356
350
343
337
8,260
8,280
403
396
390
383
377
370
364
358
351
345
338
8,280
8,300
404
398
391
385
378
372
365
359
352
346
339
8,300
8,320
406
399
393
386
380
373
367
360
354
347
341
8,320
8,340
407
401
394
388
381
375
368
362
355
349
342
8,340
8,360
408
402
395
389
382
376
369
363
356
350
344
8,360
8,380
410
403
397
390
384
377
371
364
358
351
345
8,380
8,400
411
405
398
392
385
379
372
366
359
353
346
8,400
8,420
412
406
399
393
387
380
374
367
361
354
348
8,420
8,440
414
407
401
394
388
381
375
368
362
355
349
8,440
8,460
415
409
402
396
389
383
376
370
363
357
350
8,460
8,480
417
410
404
397
391
384
378
371
365
358
352
8,480
8,500
418
411
405
398
392
385
379
372
366
360
353
8,500
8,520
419
413
406
400
393
387
380
374
367
361
354
8,520
8,540
421
414
408
401
395
388
382
375
369
362
356
8,540
8,560
422
415
409
403
396
390
383
377
370
364
357
8,560
8,580
423
417
410
404
397
391
384
378
371
365
358
8,580
8,600
425
418
412
405
399
392
386
379
373
366
360
8,600
8,620
426
420
413
407
400
394
387
381
374
368
361
8,620
8,640
427
421
414
408
401
395
388
382
376
369
363
8,640
8,660
429
422
416
409
403
396
390
383
377
370
364
8,660
8,680
430
424
417
411
404
398
391
385
378
372
365
8,680
8,700
431
425
419
412
406
399
393
386
380
373
367
8,700
8,720
433
426
420
413
407
400
394
387
381
374
368
8,720
8,740
434
428
421
415
408
402
395
389
382
376
369
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-156
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
8,740
8,760
436
429
423
416
410
403
397
390
384
377
371
8,760
8,780
437
430
424
417
411
404
398
392
385
379
372
8,780
8,800
438
432
425
419
412
406
399
393
386
380
373
8,800
8,820
440
433
427
420
414
407
401
394
388
381
375
8,820
8,840
441
435
428
422
415
409
402
396
389
383
376
8,840
8,860
442
436
429
423
416
410
403
397
390
384
378
8,860
8,880
444
437
431
424
418
411
405
398
392
385
379
8,880
8,900
445
439
432
426
419
413
406
400
393
387
380
8,900
8,920
446
440
433
427
421
414
408
401
395
388
382
8,920
8,940
448
441
435
428
422
415
409
402
396
389
383
8,940
8,960
449
443
436
430
423
417
410
404
397
391
384
8,960
8,980
451
444
438
431
425
418
412
405
399
392
386
8,980
9,000
452
445
439
432
426
419
413
406
400
394
387
9,000
9,020
453
447
440
434
427
421
414
408
401
395
388
9,020
9,040
455
448
442
435
429
422
416
409
403
396
390
9,040
9,060
456
449
443
437
430
424
417
411
404
398
391
9,060
9,080
457
451
444
438
431
425
418
412
405
399
392
9,080
9,100
459
452
446
439
433
426
420
413
407
400
394
9,100
9,120
460
454
447
441
434
428
421
415
408
402
395
9,120
9,140
461
455
448
442
435
429
422
416
410
403
397
9,140
9,160
463
456
450
443
437
430
424
417
411
404
398
9,160
9,180
464
458
451
445
438
432
425
419
412
406
399
9,180
9,200
465
459
453
446
440
433
427
420
414
407
401
9,200
9,220
467
460
454
447
441
434
428
421
415
408
402
9,220
9,240
468
462
455
449
442
436
429
423
416
410
403
9,240
9,260
470
463
457
450
444
437
431
424
418
411
405
9,260
9,280
471
464
458
451
445
438
432
426
419
413
406
9,280
9,300
472
466
459
453
446
440
433
427
420
414
407
9,300
9,320
474
467
461
454
448
441
435
428
422
415
409
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-157
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
9,320
9,340
475
469
462
456
449
443
436
430
423
417
410
9,340
9,360
476
470
463
457
450
444
437
431
424
418
412
9,360
9,380
478
471
465
458
452
445
439
432
426
419
413
9,380
9,400
479
473
466
460
453
447
440
434
427
421
414
9,400
9,420
480
474
467
461
455
448
442
435
429
422
416
9,420
9,440
482
475
469
462
456
449
443
436
430
423
417
9,440
9,460
483
477
470
464
457
451
444
438
431
425
418
9,460
9,480
485
478
472
465
459
452
446
439
433
426
420
9,480
9,500
486
479
473
466
460
453
447
440
434
428
421
9,500
9,520
487
481
474
468
461
455
448
442
435
429
422
9,520
9,540
489
482
476
469
463
456
450
443
437
430
424
9,540
9,560
490
483
477
471
464
458
451
445
438
432
425
9,560
9,580
491
485
478
472
465
459
452
446
439
433
426
9,580
9,600
493
486
480
473
467
460
454
447
441
434
428
9,600
9,620
494
488
481
475
468
462
455
449
442
436
429
9,620
9,640
495
489
482
476
469
463
456
450
444
437
431
9,640
9,660
497
490
484
477
471
464
458
451
445
438
432
9,660
9,680
498
492
485
479
472
466
459
453
446
440
433
9,680
9,700
499
493
487
480
474
467
461
454
448
441
435
9,700
9,720
501
494
488
481
475
468
462
455
449
442
436
9,720
9,740
502
496
489
483
476
470
463
457
450
444
437
9,740
9,760
504
497
491
484
478
471
465
458
452
445
439
9,760
9,780
505
498
492
485
479
472
466
460
453
447
440
9,780
9,800
506
500
493
487
480
474
467
461
454
448
441
9,800
9,820
508
501
495
488
482
475
469
462
456
449
443
9,820
9,840
509
503
496
490
483
477
470
464
457
451
444
9,840
9,860
510
504
497
491
484
478
471
465
458
452
446
9,860
9,880
512
505
499
492
486
479
473
466
460
453
447
9,880
9,900
513
507
500
494
487
481
474
468
461
455
448
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-158
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
9,900
9,920
514
508
501
495
489
482
476
469
463
456
450
9,920
9,940
516
509
503
496
490
483
477
470
464
457
451
9,940
9,960
517
511
504
498
491
485
478
472
465
459
452
9,960
9,980
519
512
506
499
493
486
480
473
467
460
454
9,980
10,000
520
513
507
500
494
487
481
474
468
462
455
10,000
10,020
521
515
508
502
495
489
482
476
469
463
456
10,020
10,040
523
516
510
503
497
490
484
477
471
464
458
10,040
10,060
524
517
511
505
498
492
485
479
472
466
459
10,060
10,080
525
519
512
506
499
493
486
480
473
467
460
10,080
10,100
527
520
514
507
501
494
488
481
475
468
462
10,100
10,120
528
522
515
509
502
496
489
483
476
470
463
10,120
10,140
529
523
516
510
503
497
490
484
478
471
465
10,140
10,160
531
524
518
511
505
498
492
485
479
472
466
10,160
10,180
532
526
519
513
506
500
493
487
480
474
467
10,180
10,200
533
527
521
514
508
501
495
488
482
475
469
10,200
10,220
535
528
522
515
509
502
496
489
483
476
470
10,220
10,240
536
530
523
517
510
504
497
491
484
478
471
10,240
10,260
538
531
525
518
512
505
499
492
486
479
473
10,260
10,280
539
532
526
519
513
506
500
494
487
481
474
10,280
10,300
540
534
527
521
514
508
501
495
488
482
475
10,300
10,320
542
535
529
522
516
509
503
496
490
483
477
10,320
10,340
543
537
530
524
517
511
504
498
491
485
478
10,340
10,360
544
538
531
525
518
512
505
499
492
486
480
10,360
10,380
546
539
533
526
520
513
507
500
494
487
481
10,380
10,400
547
541
534
528
521
515
508
502
495
489
482
10,400
10,420
548
542
535
529
523
516
510
503
497
490
484
10,420
10,440
550
543
537
530
524
517
511
504
498
491
485
10,440
10,460
551
545
538
532
525
519
512
506
499
493
486
10,460
10,480
553
546
540
533
527
520
514
507
501
494
488
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-159
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
10,480
10,500
554
547
541
534
528
521
515
508
502
496
489
10,500
10,520
555
549
542
536
529
523
516
510
503
497
490
10,520
10,540
557
550
544
537
531
524
518
511
505
498
492
10,540
10,560
558
551
545
539
532
526
519
513
506
500
493
10,560
10,580
559
553
546
540
533
527
520
514
507
501
494
10,580
10,600
561
554
548
541
535
528
522
515
509
502
496
10,600
10,620
562
556
549
543
536
530
523
517
510
504
497
10,620
10,640
563
557
550
544
537
531
524
518
512
505
499
10,640
10,660
565
558
552
545
539
532
526
519
513
506
500
10,660
10,680
566
560
553
547
540
534
527
521
514
508
501
10,680
10,700
567
561
555
548
542
535
529
522
516
509
503
10,700
10,720
569
562
556
549
543
536
530
523
517
510
504
10,720
10,740
570
564
557
551
544
538
531
525
518
512
505
10,740
10,760
572
565
559
552
546
539
533
526
520
513
507
10,760
10,780
573
566
560
553
547
540
534
528
521
515
508
10,780
10,800
574
568
561
555
548
542
535
529
522
516
509
10,800
10,820
576
569
563
556
550
543
537
530
524
517
511
10,820
10,840
577
571
564
558
551
545
538
532
525
519
512
10,840
10,860
578
572
565
559
552
546
539
533
526
520
514
10,860
10,880
580
573
567
560
554
547
541
534
528
521
515
10,880
10,900
581
575
568
562
555
549
542
536
529
523
516
10,900
10,920
582
576
569
563
557
550
544
537
531
524
518
10,920
10,940
584
577
571
564
558
551
545
538
532
525
519
10,940
10,960
585
579
572
566
559
553
546
540
533
527
520
10,960
10,980
587
580
574
567
561
554
548
541
535
528
522
10,980
11,000
588
581
575
568
562
555
549
542
536
530
523
11,000
11,020
589
583
576
570
563
557
550
544
537
531
524
11,020
11,040
591
584
578
571
565
558
552
545
539
532
526
11,040
11,060
592
585
579
573
566
560
553
547
540
534
527
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-160
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
11,060
11,080
593
587
580
574
567
561
554
548
541
535
528
11,080
11,100
595
588
582
575
569
562
556
549
543
536
530
11,100
11,120
596
590
583
577
570
564
557
551
544
538
531
11,120
11,140
598
591
584
578
571
565
558
552
546
539
533
11,140
11,160
599
592
586
579
573
566
560
553
547
540
534
11,160
11,180
601
594
587
581
574
568
561
555
548
542
535
11,180
11,200
602
595
589
582
576
569
563
556
550
543
537
11,200
11,220
604
597
590
583
577
570
564
557
551
544
538
11,220
11,240
605
598
591
585
578
572
565
559
552
546
539
11,240
11,260
606
600
593
586
580
573
567
560
554
547
541
11,260
11,280
608
601
594
587
581
574
568
562
555
549
542
11,280
11,300
609
602
596
589
582
576
569
563
556
550
543
11,300
11,320
611
604
597
590
584
577
571
564
558
551
545
11,320
11,340
612
605
598
592
585
579
572
566
559
553
546
11,340
11,360
614
607
600
593
586
580
573
567
560
554
548
11,360
11,380
615
608
601
594
588
581
575
568
562
555
549
11,380
11,400
617
610
603
596
589
583
576
570
563
557
550
11,400
11,420
618
611
604
597
591
584
578
571
565
558
552
11,420
11,440
619
613
606
599
592
585
579
572
566
559
553
11,440
11,460
621
614
607
600
593
587
580
574
567
561
554
11,460
11,480
622
615
609
602
595
588
582
575
569
562
556
11,480
11,500
624
617
610
603
596
589
583
576
570
564
557
11,500
11,520
625
618
611
605
598
591
584
578
571
565
558
11,520
11,540
627
620
613
606
599
592
586
579
573
566
560
11,540
11,560
628
621
614
607
601
594
587
581
574
568
561
11,560
11,580
629
623
616
609
602
595
588
582
575
569
562
11,580
11,600
631
624
617
610
603
597
590
583
577
570
564
11,600
11,620
632
625
619
612
605
598
591
585
578
572
565
11,620
11,640
634
627
620
613
606
599
593
586
580
573
567
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-161
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
11,640
11,660
635
628
622
615
608
601
594
587
581
574
568
11,660
11,680
637
630
623
616
609
602
595
589
582
576
569
11,680
11,700
638
631
624
618
611
604
597
590
584
577
571
11,700
11,720
640
633
626
619
612
605
598
592
585
578
572
11,720
11,740
641
634
627
620
614
607
600
593
586
580
573
11,740
11,760
642
636
629
622
615
608
601
594
588
581
575
11,760
11,780
644
637
630
623
616
610
603
596
589
583
576
11,780
11,800
645
638
632
625
618
611
604
597
590
584
577
11,800
11,820
647
640
633
626
619
612
606
599
592
585
579
11,820
11,840
648
641
634
628
621
614
607
600
593
587
580
11,840
11,860
650
643
636
629
622
615
608
602
595
588
582
11,860
11,880
651
644
637
630
624
617
610
603
596
589
583
11,880
11,900
653
646
639
632
625
618
611
604
598
591
584
11,900
11,920
654
647
640
633
627
620
613
606
599
592
586
11,920
11,940
655
649
642
635
628
621
614
607
600
594
587
11,940
11,960
657
650
643
636
629
623
616
609
602
595
588
11,960
11,980
658
651
645
638
631
624
617
610
603
597
590
11,980
12,000
660
653
646
639
632
625
619
612
605
598
591
12,000
12,020
661
654
647
641
634
627
620
613
606
599
593
12,020
12,040
663
656
649
642
635
628
621
615
608
601
594
12,040
12,060
664
657
650
643
637
630
623
616
609
602
595
12,060
12,080
665
659
652
645
638
631
624
617
611
604
597
12,080
12,100
667
660
653
646
639
633
626
619
612
605
598
12,100
12,120
668
661
655
648
641
634
627
620
613
607
600
12,120
12,140
670
663
656
649
642
635
629
622
615
608
601
12,140
12,160
671
664
658
651
644
637
630
623
616
609
603
12,160
12,180
673
666
659
652
645
638
631
625
618
611
604
12,180
12,200
674
667
660
654
647
640
633
626
619
612
605
12,200
12,220
676
669
662
655
648
641
634
628
621
614
607
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-162
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
12,220
12,240
677
670
663
656
650
643
636
629
622
615
608
12,240
12,260
678
672
665
658
651
644
637
630
624
617
610
12,260
12,280
680
673
666
659
652
646
639
632
625
618
611
12,280
12,300
681
674
668
661
654
647
640
633
626
620
613
12,300
12,320
683
676
669
662
655
648
642
635
628
621
614
12,320
12,340
684
677
670
664
657
650
643
636
629
622
616
12,340
12,360
686
679
672
665
658
651
644
638
631
624
617
12,360
12,380
687
680
673
666
660
653
646
639
632
625
618
12,380
12,400
689
682
675
668
661
654
647
640
634
627
620
12,400
12,420
690
683
676
669
663
656
649
642
635
628
621
12,420
12,440
691
685
678
671
664
657
650
643
636
630
623
12,440
12,460
693
686
679
672
665
659
652
645
638
631
624
12,460
12,480
694
687
681
674
667
660
653
646
639
633
626
12,480
12,500
696
689
682
675
668
661
655
648
641
634
627
12,500
12,520
697
690
683
677
670
663
656
649
642
635
629
12,520
12,540
699
692
685
678
671
664
657
651
644
637
630
12,540
12,560
700
693
686
679
673
666
659
652
645
638
631
12,560
12,580
701
695
688
681
674
667
660
653
647
640
633
12,580
12,600
703
696
689
682
675
669
662
655
648
641
634
12,600
12,620
704
697
691
684
677
670
663
656
649
643
636
12,620
12,640
706
699
692
685
678
671
665
658
651
644
637
12,640
12,660
707
700
694
687
680
673
666
659
652
645
639
12,660
12,680
709
702
695
688
681
674
667
661
654
647
640
12,680
12,700
710
703
696
690
683
676
669
662
655
648
641
12,700
12,720
712
705
698
691
684
677
670
664
657
650
643
12,720
12,740
713
706
699
692
686
679
672
665
658
651
644
12,740
12,760
714
708
701
694
687
680
673
666
660
653
646
12,760
12,780
716
709
702
695
688
682
675
668
661
654
647
12,780
12,800
717
710
704
697
690
683
676
669
662
656
649
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-163
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
12,800
12,820
719
712
705
698
691
684
678
671
664
657
650
12,820
12,840
720
713
706
700
693
686
679
672
665
658
652
12,840
12,860
722
715
708
701
694
687
680
674
667
660
653
12,860
12,880
723
716
709
702
696
689
682
675
668
661
654
12,880
12,900
725
718
711
704
697
690
683
676
670
663
656
12,900
12,920
726
719
712
705
699
692
685
678
671
664
657
12,920
12,940
727
721
714
707
700
693
686
679
672
666
659
12,940
12,960
729
722
715
708
701
695
688
681
674
667
660
12,960
12,980
730
723
717
710
703
696
689
682
675
669
662
12,980
13,000
732
725
718
711
704
697
691
684
677
670
663
13,000
13,020
733
726
719
713
706
699
692
685
678
671
665
13,020
13,040
735
728
721
714
707
700
693
687
680
673
666
13,040
13,060
736
729
722
715
709
702
695
688
681
674
667
13,060
13,080
737
731
724
717
710
703
696
689
683
676
669
13,080
13,100
739
732
725
718
711
705
698
691
684
677
670
13,100
13,120
740
733
727
720
713
706
699
692
685
679
672
13,120
13,140
742
735
728
721
714
707
701
694
687
680
673
13,140
13,160
743
736
730
723
716
709
702
695
688
681
675
13,160
13,180
745
738
731
724
717
710
703
697
690
683
676
13,180
13,200
746
739
732
726
719
712
705
698
691
684
677
13,200
13,220
748
741
734
727
720
713
706
700
693
686
679
13,220
13,240
749
742
735
728
722
715
708
701
694
687
680
13,240
13,260
750
744
737
730
723
716
709
702
696
689
682
13,260
13,280
752
745
738
731
724
718
711
704
697
690
683
13,280
13,300
753
746
740
733
726
719
712
705
698
692
685
13,300
13,320
755
748
741
734
727
720
714
707
700
693
686
13,320
13,340
756
749
742
736
729
722
715
708
701
694
688
13,340
13,360
758
751
744
737
730
723
716
710
703
696
689
13,360
13,380
759
752
745
738
732
725
718
711
704
697
690
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-164
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
13,380
13,400
761
754
747
740
733
726
719
712
706
699
692
13,400
13,420
762
755
748
741
735
728
721
714
707
700
693
13,420
13,440
763
757
750
743
736
729
722
715
708
702
695
13,440
13,460
765
758
751
744
737
731
724
717
710
703
696
13,460
13,480
766
759
753
746
739
732
725
718
711
705
698
13,480
13,500
768
761
754
747
740
733
727
720
713
706
699
13,500
13,520
769
762
755
749
742
735
728
721
714
707
701
13,520
13,540
771
764
757
750
743
736
729
723
716
709
702
13,540
13,560
772
765
758
751
745
738
731
724
717
710
703
13,560
13,580
773
767
760
753
746
739
732
725
719
712
705
13,580
13,600
775
768
761
754
747
741
734
727
720
713
706
13,600
13,620
776
769
763
756
749
742
735
728
721
715
708
13,620
13,640
778
771
764
757
750
743
737
730
723
716
709
13,640
13,660
779
772
766
759
752
745
738
731
724
717
711
13,660
13,680
781
774
767
760
753
746
739
733
726
719
712
13,680
13,700
782
775
768
762
755
748
741
734
727
720
713
13,700
13,720
784
777
770
763
756
749
742
736
729
722
715
13,720
13,740
785
778
771
764
758
751
744
737
730
723
716
13,740
13,760
786
780
773
766
759
752
745
738
732
725
718
13,760
13,780
788
781
774
767
760
754
747
740
733
726
719
13,780
13,800
789
782
776
769
762
755
748
741
734
728
721
13,800
13,820
791
784
777
770
763
756
750
743
736
729
722
13,820
13,840
792
785
778
772
765
758
751
744
737
730
724
13,840
13,860
794
787
780
773
766
759
752
746
739
732
725
13,860
13,880
795
788
781
774
768
761
754
747
740
733
726
13,880
13,900
797
790
783
776
769
762
755
748
742
735
728
13,900
13,920
798
791
784
777
771
764
757
750
743
736
729
13,920
13,940
799
793
786
779
772
765
758
751
744
738
731
13,940
13,960
801
794
787
780
773
767
760
753
746
739
732
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-165
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
13,960
13,980
802
795
789
782
775
768
761
754
747
741
734
13,980
14,000
804
797
790
783
776
769
763
756
749
742
735
14,000
14,020
805
798
791
785
778
771
764
757
750
743
737
14,020
14,040
807
800
793
786
779
772
765
759
752
745
738
14,040
14,060
808
801
794
787
781
774
767
760
753
746
739
14,060
14,080
809
803
796
789
782
775
768
761
755
748
741
14,080
14,100
811
804
797
790
783
777
770
763
756
749
742
14,100
14,120
812
805
799
792
785
778
771
764
757
751
744
14,120
14,140
814
807
800
793
786
779
773
766
759
752
745
14,140
14,160
815
808
802
795
788
781
774
767
760
753
747
14,160
14,180
817
810
803
796
789
782
775
769
762
755
748
14,180
14,200
818
811
804
798
791
784
777
770
763
756
749
14,200
14,220
820
813
806
799
792
785
778
772
765
758
751
14,220
14,240
821
814
807
800
794
787
780
773
766
759
752
14,240
14,260
822
816
809
802
795
788
781
774
768
761
754
14,260
14,280
824
817
810
803
796
790
783
776
769
762
755
14,280
14,300
825
818
812
805
798
791
784
777
770
764
757
14,300
14,320
827
820
813
806
799
792
786
779
772
765
758
14,320
14,340
828
821
814
808
801
794
787
780
773
766
760
14,340
14,360
830
823
816
809
802
795
788
782
775
768
761
14,360
14,380
831
824
817
810
804
797
790
783
776
769
762
14,380
14,400
833
826
819
812
805
798
791
784
778
771
764
14,400
14,420
834
827
820
813
807
800
793
786
779
772
765
14,420
14,440
835
829
822
815
808
801
794
787
780
774
767
14,440
14,460
837
830
823
816
809
803
796
789
782
775
768
14,460
14,480
838
831
825
818
811
804
797
790
783
777
770
14,480
14,500
840
833
826
819
812
805
799
792
785
778
771
14,500
14,520
841
834
827
821
814
807
800
793
786
779
773
14,520
14,540
843
836
829
822
815
808
801
795
788
781
774
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-166
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
14,540
14,560
844
837
830
823
817
810
803
796
789
782
775
14,560
14,580
845
839
832
825
818
811
804
797
791
784
777
14,580
14,600
847
840
833
826
819
813
806
799
792
785
778
14,600
14,620
848
841
835
828
821
814
807
800
793
787
780
14,620
14,640
850
843
836
829
822
815
809
802
795
788
781
14,640
14,660
851
844
838
831
824
817
810
803
796
789
783
14,660
14,680
853
846
839
832
825
818
811
805
798
791
784
14,680
14,700
854
847
840
834
827
820
813
806
799
792
785
14,700
14,720
856
849
842
835
828
821
814
808
801
794
787
14,720
14,740
857
850
843
836
830
823
816
809
802
795
788
14,740
14,760
858
852
845
838
831
824
817
810
804
797
790
14,760
14,780
860
853
846
839
832
826
819
812
805
798
791
14,780
14,800
861
854
848
841
834
827
820
813
806
800
793
14,800
14,820
863
856
849
842
835
828
822
815
808
801
794
14,820
14,840
864
857
850
844
837
830
823
816
809
802
796
14,840
14,860
866
859
852
845
838
831
824
818
811
804
797
14,860
14,880
867
860
853
846
840
833
826
819
812
805
798
14,880
14,900
869
862
855
848
841
834
827
820
814
807
800
14,900
14,920
870
863
856
849
843
836
829
822
815
808
801
14,920
14,940
871
865
858
851
844
837
830
823
816
810
803
14,940
14,960
873
866
859
852
845
839
832
825
818
811
804
14,960
14,980
874
867
861
854
847
840
833
826
819
813
806
14,980
15,000
876
869
862
855
848
841
835
828
821
814
807
15,000
15,020
877
870
863
857
850
843
836
829
822
815
809
15,020
15,040
879
872
865
858
851
844
837
831
824
817
810
15,040
15,060
880
873
866
859
853
846
839
832
825
818
811
15,060
15,080
881
875
868
861
854
847
840
833
827
820
813
15,080
15,100
883
876
869
862
855
849
842
835
828
821
814
15,100
15,120
884
877
871
864
857
850
843
836
829
823
816
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-167
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
15,120
15,140
886
879
872
865
858
851
845
838
831
824
817
15,140
15,160
887
880
874
867
860
853
846
839
832
825
819
15,160
15,180
889
882
875
868
861
854
847
841
834
827
820
15,180
15,200
890
883
876
870
863
856
849
842
835
828
821
15,200
15,220
892
885
878
871
864
857
850
844
837
830
823
15,220
15,240
893
886
879
872
866
859
852
845
838
831
824
15,240
15,260
895
888
881
874
867
860
853
846
840
833
826
15,260
15,280
896
889
882
875
868
862
855
848
841
834
827
15,280
15,300
898
890
884
877
870
863
856
849
842
836
829
15,300
15,320
899
892
885
878
871
864
858
851
844
837
830
15,320
15,340
901
893
886
880
873
866
859
852
845
838
832
15,340
15,360
902
895
888
881
874
867
860
854
847
840
833
15,360
15,380
904
897
889
882
876
869
862
855
848
841
834
15,380
15,400
905
898
891
884
877
870
863
856
850
843
836
15,400
15,420
907
900
892
885
879
872
865
858
851
844
837
15,420
15,440
908
901
894
887
880
873
866
859
852
846
839
15,440
15,460
910
903
895
888
881
875
868
861
854
847
840
15,460
15,480
911
904
897
890
883
876
869
862
855
849
842
15,480
15,500
913
906
898
891
884
877
871
864
857
850
843
15,500
15,520
914
907
900
893
886
879
872
865
858
851
845
15,520
15,540
916
909
901
894
887
880
873
867
860
853
846
15,540
15,560
917
910
903
896
889
882
875
868
861
854
847
15,560
15,580
919
912
904
897
890
883
876
869
863
856
849
15,580
15,600
920
913
906
899
892
885
878
871
864
857
850
15,600
15,620
922
915
908
900
893
886
879
872
865
859
852
15,620
15,640
924
916
909
902
895
887
881
874
867
860
853
15,640
15,660
925
918
911
903
896
889
882
875
868
861
855
15,660
15,680
927
919
912
905
898
890
883
877
870
863
856
15,680
15,700
928
921
914
906
899
892
885
878
871
864
857
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-168
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
15,700
15,720
930
922
915
908
901
893
886
880
873
866
859
15,720
15,740
931
924
917
909
902
895
888
881
874
867
860
15,740
15,760
933
925
918
911
904
896
889
882
876
869
862
15,760
15,780
934
927
920
912
905
898
891
884
877
870
863
15,780
15,800
936
928
921
914
907
899
892
885
878
872
865
15,800
15,820
937
930
923
915
908
901
894
887
880
873
866
15,820
15,840
939
931
924
917
910
903
895
888
881
874
868
15,840
15,860
940
933
926
919
911
904
897
890
883
876
869
15,860
15,880
942
935
927
920
913
906
898
891
884
877
870
15,880
15,900
943
936
929
922
914
907
900
893
886
879
872
15,900
15,920
945
938
930
923
916
909
901
894
887
880
873
15,920
15,940
946
939
932
925
917
910
903
896
888
882
875
15,940
15,960
948
941
933
926
919
912
904
897
890
883
876
15,960
15,980
949
942
935
928
920
913
906
899
891
885
878
15,980
16,000
951
944
936
929
922
915
907
900
893
886
879
16,000
16,020
952
945
938
931
923
916
909
902
894
887
881
16,020
16,040
954
947
939
932
925
918
910
903
896
889
882
16,040
16,060
955
948
941
934
926
919
912
905
897
890
883
16,060
16,080
957
950
942
935
928
921
914
906
899
892
885
16,080
16,100
958
951
944
937
930
922
915
908
901
893
886
16,100
16,120
960
953
946
938
931
924
917
909
902
895
888
16,120
16,140
962
954
947
940
933
925
918
911
904
896
889
16,140
16,160
963
956
949
941
934
927
920
912
905
898
891
16,160
16,180
965
957
950
943
936
928
921
914
907
899
892
16,180
16,200
966
959
952
944
937
930
923
915
908
901
894
16,200
16,220
968
960
953
946
939
931
924
917
910
902
895
16,220
16,240
969
962
955
947
940
933
926
918
911
904
897
16,240
16,260
971
963
956
949
942
934
927
920
913
905
898
16,260
16,280
972
965
958
950
943
936
929
921
914
907
900
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-169
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
16,280
16,300
974
966
959
952
945
937
930
923
916
908
901
16,300
16,320
975
968
961
953
946
939
932
924
917
910
903
16,320
16,340
977
969
962
955
948
941
933
926
919
912
904
16,340
16,360
978
971
964
957
949
942
935
928
920
913
906
16,360
16,380
980
973
965
958
951
944
936
929
922
915
907
16,380
16,400
981
974
967
960
952
945
938
931
923
916
909
16,400
16,420
983
976
968
961
954
947
939
932
925
918
910
16,420
16,440
984
977
970
963
955
948
941
934
926
919
912
16,440
16,460
986
979
971
964
957
950
942
935
928
921
913
16,460
16,480
987
980
973
966
958
951
944
937
929
922
915
16,480
16,500
989
982
974
967
960
953
945
938
931
924
916
16,500
16,520
990
983
976
969
961
954
947
940
932
925
918
16,520
16,540
992
985
977
970
963
956
948
941
934
927
919
16,540
16,560
993
986
979
972
964
957
950
943
935
928
921
16,560
16,580
995
988
980
973
966
959
952
944
937
930
923
16,580
16,600
996
989
982
975
968
960
953
946
939
931
924
16,600
16,620
998
991
984
976
969
962
955
947
940
933
926
16,620
16,640
1,000
992
985
978
971
963
956
949
942
934
927
16,640
16,660
1,001
994
987
979
972
965
958
950
943
936
929
16,660
16,680
1,003
995
988
981
974
966
959
952
945
937
930
16,680
16,700
1,004
997
990
982
975
968
961
953
946
939
932
16,700
16,720
1,006
998
991
984
977
969
962
955
948
940
933
16,720
16,740
1,007
1,000
993
985
978
971
964
956
949
942
935
16,740
16,760
1,009
1,001
994
987
980
972
965
958
951
943
936
16,760
16,780
1,010
1,003
996
988
981
974
967
959
952
945
938
16,780
16,800
1,012
1,004
997
990
983
975
968
961
954
946
939
16,800
16,820
1,013
1,006
999
991
984
977
970
962
955
948
941
16,820
16,840
1,015
1,007
1,000
993
986
979
971
964
957
950
942
16,840
16,860
1,016
1,009
1,002
995
987
980
973
966
958
951
944
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-170
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
16,860
16,880
1,018
1,011
1,003
996
989
982
974
967
960
953
945
16,880
16,900
1,019
1,012
1,005
998
990
983
976
969
961
954
947
16,900
16,920
1,021
1,014
1,006
999
992
985
977
970
963
956
948
16,920
16,940
1,022
1,015
1,008
1,001
993
986
979
972
964
957
950
16,940
16,960
1,024
1,017
1,009
1,002
995
988
980
973
966
959
951
16,960
16,980
1,025
1,018
1,011
1,004
996
989
982
975
967
960
953
16,980
17,000
1,027
1,020
1,012
1,005
998
991
983
976
969
962
954
17,000
17,020
1,028
1,021
1,014
1,007
999
992
985
978
970
963
956
17,020
17,040
1,030
1,023
1,015
1,008
1,001
994
986
979
972
965
957
17,040
17,060
1,031
1,024
1,017
1,010
1,002
995
988
981
973
966
959
17,060
17,080
1,033
1,026
1,018
1,011
1,004
997
990
982
975
968
961
17,080
17,100
1,034
1,027
1,020
1,013
1,006
998
991
984
977
969
962
17,100
17,120
1,036
1,029
1,022
1,014
1,007
1,000
993
985
978
971
964
17,120
17,140
1,038
1,030
1,023
1,016
1,009
1,001
994
987
980
972
965
17,140
17,160
1,039
1,032
1,025
1,017
1,010
1,003
996
988
981
974
967
17,160
17,180
1,041
1,033
1,026
1,019
1,012
1,004
997
990
983
975
968
17,180
17,200
1,042
1,035
1,028
1,020
1,013
1,006
999
991
984
977
970
17,200
17,220
1,044
1,036
1,029
1,022
1,015
1,007
1,000
993
986
978
971
17,220
17,240
1,045
1,038
1,031
1,023
1,016
1,009
1,002
994
987
980
973
17,240
17,260
1,047
1,039
1,032
1,025
1,018
1,010
1,003
996
989
981
974
17,260
17,280
1,048
1,041
1,034
1,026
1,019
1,012
1,005
997
990
983
976
17,280
17,300
1,050
1,042
1,035
1,028
1,021
1,013
1,006
999
992
984
977
17,300
17,320
1,051
1,044
1,037
1,029
1,022
1,015
1,008
1,000
993
986
979
17,320
17,340
1,053
1,045
1,038
1,031
1,024
1,017
1,009
1,002
995
988
980
17,340
17,360
1,054
1,047
1,040
1,033
1,025
1,018
1,011
1,004
996
989
982
17,360
17,380
1,056
1,049
1,041
1,034
1,027
1,020
1,012
1,005
998
991
983
17,380
17,400
1,057
1,050
1,043
1,036
1,028
1,021
1,014
1,007
999
992
985
17,400
17,420
1,059
1,052
1,044
1,037
1,030
1,023
1,015
1,008
1,001
994
986
17,420
17,440
1,060
1,053
1,046
1,039
1,031
1,024
1,017
1,010
1,002
995
988
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-171
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
17,440
17,460
1,062
1,055
1,047
1,040
1,033
1,026
1,018
1,011
1,004
997
989
17,460
17,480
1,063
1,056
1,049
1,042
1,034
1,027
1,020
1,013
1,005
998
991
17,480
17,500
1,065
1,058
1,050
1,043
1,036
1,029
1,021
1,014
1,007
1,000
992
17,500
17,520
1,066
1,059
1,052
1,045
1,037
1,030
1,023
1,016
1,008
1,001
994
17,520
17,540
1,068
1,061
1,053
1,046
1,039
1,032
1,024
1,017
1,010
1,003
995
17,540
17,560
1,069
1,062
1,055
1,048
1,040
1,033
1,026
1,019
1,011
1,004
997
17,560
17,580
1,071
1,064
1,056
1,049
1,042
1,035
1,028
1,020
1,013
1,006
999
17,580
17,600
1,072
1,065
1,058
1,051
1,044
1,036
1,029
1,022
1,015
1,007
1,000
17,600
17,620
1,074
1,067
1,060
1,052
1,045
1,038
1,031
1,023
1,016
1,009
1,002
17,620
17,640
1,076
1,068
1,061
1,054
1,047
1,039
1,032
1,025
1,018
1,010
1,003
17,640
17,660
1,077
1,070
1,063
1,055
1,048
1,041
1,034
1,026
1,019
1,012
1,005
17,660
17,680
1,079
1,071
1,064
1,057
1,050
1,042
1,035
1,028
1,021
1,013
1,006
17,680
17,700
1,080
1,073
1,066
1,058
1,051
1,044
1,037
1,029
1,022
1,015
1,008
17,700
17,720
1,082
1,074
1,067
1,060
1,053
1,045
1,038
1,031
1,024
1,016
1,009
17,720
17,740
1,083
1,076
1,069
1,061
1,054
1,047
1,040
1,032
1,025
1,018
1,011
17,740
17,760
1,085
1,077
1,070
1,063
1,056
1,048
1,041
1,034
1,027
1,019
1,012
17,760
17,780
1,086
1,079
1,072
1,064
1,057
1,050
1,043
1,035
1,028
1,021
1,014
17,780
17,800
1,088
1,080
1,073
1,066
1,059
1,051
1,044
1,037
1,030
1,022
1,015
17,800
17,820
1,089
1,082
1,075
1,067
1,060
1,053
1,046
1,038
1,031
1,024
1,017
17,820
17,840
1,091
1,083
1,076
1,069
1,062
1,055
1,047
1,040
1,033
1,026
1,018
17,840
17,860
1,092
1,085
1,078
1,071
1,063
1,056
1,049
1,042
1,034
1,027
1,020
17,860
17,880
1,094
1,087
1,079
1,072
1,065
1,058
1,050
1,043
1,036
1,029
1,021
17,880
17,900
1,095
1,088
1,081
1,074
1,066
1,059
1,052
1,045
1,037
1,030
1,023
17,900
17,920
1,097
1,090
1,082
1,075
1,068
1,061
1,053
1,046
1,039
1,032
1,024
17,920
17,940
1,098
1,091
1,084
1,077
1,069
1,062
1,055
1,048
1,040
1,033
1,026
17,940
17,960
1,100
1,093
1,085
1,078
1,071
1,064
1,056
1,049
1,042
1,035
1,027
17,960
17,980
1,101
1,094
1,087
1,080
1,072
1,065
1,058
1,051
1,043
1,036
1,029
17,980
18,000
1,103
1,096
1,088
1,081
1,074
1,067
1,059
1,052
1,045
1,038
1,030
18,000
18,020
1,104
1,097
1,090
1,083
1,075
1,068
1,061
1,054
1,046
1,039
1,032
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-172
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
18,020
18,040
1,106
1,099
1,091
1,084
1,077
1,070
1,062
1,055
1,048
1,041
1,033
18,040
18,060
1,107
1,100
1,093
1,086
1,078
1,071
1,064
1,057
1,049
1,042
1,035
18,060
18,080
1,109
1,102
1,094
1,087
1,080
1,073
1,066
1,058
1,051
1,044
1,037
18,080
18,100
1,110
1,103
1,096
1,089
1,082
1,074
1,067
1,060
1,053
1,045
1,038
18,100
18,120
1,112
1,105
1,098
1,090
1,083
1,076
1,069
1,061
1,054
1,047
1,040
18,120
18,140
1,114
1,106
1,099
1,092
1,085
1,077
1,070
1,063
1,056
1,048
1,041
18,140
18,160
1,115
1,108
1,101
1,093
1,086
1,079
1,072
1,064
1,057
1,050
1,043
18,160
18,180
1,117
1,109
1,102
1,095
1,088
1,080
1,073
1,066
1,059
1,051
1,044
18,180
18,200
1,118
1,111
1,104
1,096
1,089
1,082
1,075
1,067
1,060
1,053
1,046
18,200
18,220
1,120
1,112
1,105
1,098
1,091
1,083
1,076
1,069
1,062
1,054
1,047
18,220
18,240
1,121
1,114
1,107
1,099
1,092
1,085
1,078
1,070
1,063
1,056
1,049
18,240
18,260
1,123
1,115
1,108
1,101
1,094
1,086
1,079
1,072
1,065
1,057
1,050
18,260
18,280
1,124
1,117
1,110
1,102
1,095
1,088
1,081
1,073
1,066
1,059
1,052
18,280
18,300
1,126
1,118
1,111
1,104
1,097
1,089
1,082
1,075
1,068
1,060
1,053
18,300
18,320
1,127
1,120
1,113
1,105
1,098
1,091
1,084
1,076
1,069
1,062
1,055
18,320
18,340
1,129
1,121
1,114
1,107
1,100
1,093
1,085
1,078
1,071
1,064
1,056
18,340
18,360
1,130
1,123
1,116
1,109
1,101
1,094
1,087
1,080
1,072
1,065
1,058
18,360
18,380
1,132
1,125
1,117
1,110
1,103
1,096
1,088
1,081
1,074
1,067
1,059
18,380
18,400
1,133
1,126
1,119
1,112
1,104
1,097
1,090
1,083
1,075
1,068
1,061
18,400
18,420
1,135
1,128
1,120
1,113
1,106
1,099
1,091
1,084
1,077
1,070
1,062
18,420
18,440
1,136
1,129
1,122
1,115
1,107
1,100
1,093
1,086
1,078
1,071
1,064
18,440
18,460
1,138
1,131
1,123
1,116
1,109
1,102
1,094
1,087
1,080
1,073
1,065
18,460
18,480
1,139
1,132
1,125
1,118
1,110
1,103
1,096
1,089
1,081
1,074
1,067
18,480
18,500
1,141
1,134
1,126
1,119
1,112
1,105
1,097
1,090
1,083
1,076
1,068
18,500
18,520
1,142
1,135
1,128
1,121
1,113
1,106
1,099
1,092
1,084
1,077
1,070
18,520
18,540
1,144
1,137
1,129
1,122
1,115
1,108
1,100
1,093
1,086
1,079
1,071
18,540
18,560
1,145
1,138
1,131
1,124
1,116
1,109
1,102
1,095
1,087
1,080
1,073
18,560
18,580
1,147
1,140
1,132
1,125
1,118
1,111
1,104
1,096
1,089
1,082
1,075
18,580
18,600
1,148
1,141
1,134
1,127
1,120
1,112
1,105
1,098
1,091
1,083
1,076
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-173
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
18,600
18,620
1,150
1,143
1,136
1,128
1,121
1,114
1,107
1,099
1,092
1,085
1,078
18,620
18,640
1,152
1,144
1,137
1,130
1,123
1,115
1,108
1,101
1,094
1,086
1,079
18,640
18,660
1,153
1,146
1,139
1,131
1,124
1,117
1,110
1,102
1,095
1,088
1,081
18,660
18,680
1,155
1,147
1,140
1,133
1,126
1,118
1,111
1,104
1,097
1,089
1,082
18,680
18,700
1,156
1,149
1,142
1,134
1,127
1,120
1,113
1,105
1,098
1,091
1,084
18,700
18,720
1,158
1,150
1,143
1,136
1,129
1,121
1,114
1,107
1,100
1,092
1,085
18,720
18,740
1,159
1,152
1,145
1,137
1,130
1,123
1,116
1,108
1,101
1,094
1,087
18,740
18,760
1,161
1,153
1,146
1,139
1,132
1,124
1,117
1,110
1,103
1,095
1,088
18,760
18,780
1,162
1,155
1,148
1,140
1,133
1,126
1,119
1,111
1,104
1,097
1,090
18,780
18,800
1,164
1,156
1,149
1,142
1,135
1,127
1,120
1,113
1,106
1,098
1,091
18,800
18,820
1,165
1,158
1,151
1,143
1,136
1,129
1,122
1,114
1,107
1,100
1,093
18,820
18,840
1,167
1,159
1,152
1,145
1,138
1,131
1,123
1,116
1,109
1,102
1,094
18,840
18,860
1,168
1,161
1,154
1,147
1,139
1,132
1,125
1,118
1,110
1,103
1,096
18,860
18,880
1,170
1,163
1,155
1,148
1,141
1,134
1,126
1,119
1,112
1,105
1,097
18,880
18,900
1,171
1,164
1,157
1,150
1,142
1,135
1,128
1,121
1,113
1,106
1,099
18,900
18,920
1,173
1,166
1,158
1,151
1,144
1,137
1,129
1,122
1,115
1,108
1,100
18,920
18,940
1,174
1,167
1,160
1,153
1,145
1,138
1,131
1,124
1,116
1,109
1,102
18,940
18,960
1,176
1,169
1,161
1,154
1,147
1,140
1,132
1,125
1,118
1,111
1,103
18,960
18,980
1,177
1,170
1,163
1,156
1,148
1,141
1,134
1,127
1,119
1,112
1,105
18,980
19,000
1,179
1,172
1,164
1,157
1,150
1,143
1,135
1,128
1,121
1,114
1,106
19,000
19,020
1,180
1,173
1,166
1,159
1,151
1,144
1,137
1,130
1,122
1,115
1,108
19,020
19,040
1,182
1,175
1,167
1,160
1,153
1,146
1,138
1,131
1,124
1,117
1,109
19,040
19,060
1,183
1,176
1,169
1,162
1,154
1,147
1,140
1,133
1,125
1,118
1,111
19,060
19,080
1,185
1,178
1,170
1,163
1,156
1,149
1,142
1,134
1,127
1,120
1,113
19,080
19,100
1,186
1,179
1,172
1,165
1,158
1,150
1,143
1,136
1,129
1,121
1,114
19,100
19,120
1,188
1,181
1,174
1,166
1,159
1,152
1,145
1,137
1,130
1,123
1,116
19,120
19,140
1,190
1,182
1,175
1,168
1,161
1,153
1,146
1,139
1,132
1,124
1,117
19,140
19,160
1,191
1,184
1,177
1,169
1,162
1,155
1,148
1,140
1,133
1,126
1,119
19,160
19,180
1,193
1,185
1,178
1,171
1,164
1,156
1,149
1,142
1,135
1,127
1,120
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-174
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
19,180
19,200
1,194
1,187
1,180
1,172
1,165
1,158
1,151
1,143
1,136
1,129
1,122
19,200
19,220
1,196
1,188
1,181
1,174
1,167
1,159
1,152
1,145
1,138
1,130
1,123
19,220
19,240
1,197
1,190
1,183
1,175
1,168
1,161
1,154
1,146
1,139
1,132
1,125
19,240
19,260
1,199
1,191
1,184
1,177
1,170
1,162
1,155
1,148
1,141
1,133
1,126
19,260
19,280
1,200
1,193
1,186
1,178
1,171
1,164
1,157
1,149
1,142
1,135
1,128
19,280
19,300
1,202
1,194
1,187
1,180
1,173
1,165
1,158
1,151
1,144
1,136
1,129
19,300
19,320
1,203
1,196
1,189
1,181
1,174
1,167
1,160
1,152
1,145
1,138
1,131
19,320
19,340
1,205
1,197
1,190
1,183
1,176
1,169
1,161
1,154
1,147
1,140
1,132
19,340
19,360
1,206
1,199
1,192
1,185
1,177
1,170
1,163
1,156
1,148
1,141
1,134
19,360
19,380
1,208
1,201
1,193
1,186
1,179
1,172
1,164
1,157
1,150
1,143
1,135
19,380
19,400
1,209
1,202
1,195
1,188
1,180
1,173
1,166
1,159
1,151
1,144
1,137
19,400
19,420
1,211
1,204
1,196
1,189
1,182
1,175
1,167
1,160
1,153
1,146
1,138
19,420
19,440
1,213
1,205
1,198
1,191
1,183
1,176
1,169
1,162
1,154
1,147
1,140
19,440
19,460
1,214
1,207
1,199
1,192
1,185
1,178
1,170
1,163
1,156
1,149
1,141
19,460
19,480
1,216
1,208
1,201
1,194
1,186
1,179
1,172
1,165
1,157
1,150
1,143
19,480
19,500
1,217
1,210
1,202
1,195
1,188
1,181
1,173
1,166
1,159
1,152
1,144
19,500
19,520
1,219
1,211
1,204
1,197
1,189
1,182
1,175
1,168
1,160
1,153
1,146
19,520
19,540
1,220
1,213
1,205
1,198
1,191
1,184
1,176
1,169
1,162
1,155
1,147
19,540
19,560
1,222
1,214
1,207
1,200
1,192
1,185
1,178
1,171
1,163
1,156
1,149
19,560
19,580
1,224
1,216
1,209
1,201
1,194
1,187
1,180
1,172
1,165
1,158
1,151
19,580
19,600
1,225
1,218
1,210
1,203
1,196
1,188
1,181
1,174
1,167
1,159
1,152
19,600
19,620
1,227
1,219
1,212
1,204
1,197
1,190
1,183
1,175
1,168
1,161
1,154
19,620
19,640
1,228
1,221
1,213
1,206
1,199
1,191
1,184
1,177
1,170
1,162
1,155
19,640
19,660
1,230
1,222
1,215
1,207
1,200
1,193
1,186
1,178
1,171
1,164
1,157
19,660
19,680
1,231
1,224
1,216
1,209
1,202
1,194
1,187
1,180
1,173
1,165
1,158
19,680
19,700
1,233
1,226
1,218
1,210
1,203
1,196
1,189
1,181
1,174
1,167
1,160
19,700
19,720
1,235
1,227
1,220
1,212
1,205
1,197
1,190
1,183
1,176
1,168
1,161
19,720
19,740
1,236
1,229
1,221
1,214
1,206
1,199
1,192
1,184
1,177
1,170
1,163
19,740
19,760
1,238
1,230
1,223
1,215
1,208
1,200
1,193
1,186
1,179
1,171
1,164
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-175
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
19,760
19,780
1,239
1,232
1,224
1,217
1,209
1,202
1,195
1,187
1,180
1,173
1,166
19,780
19,800
1,241
1,233
1,226
1,218
1,211
1,203
1,196
1,189
1,182
1,174
1,167
19,800
19,820
1,243
1,235
1,227
1,220
1,212
1,205
1,198
1,190
1,183
1,176
1,169
19,820
19,840
1,244
1,237
1,229
1,222
1,214
1,207
1,199
1,192
1,185
1,178
1,170
19,840
19,860
1,246
1,238
1,231
1,223
1,216
1,208
1,201
1,194
1,186
1,179
1,172
19,860
19,880
1,247
1,240
1,232
1,225
1,217
1,210
1,202
1,195
1,188
1,181
1,173
19,880
19,900
1,249
1,241
1,234
1,226
1,219
1,211
1,204
1,197
1,189
1,182
1,175
19,900
19,920
1,250
1,243
1,235
1,228
1,220
1,213
1,205
1,198
1,191
1,184
1,176
19,920
19,940
1,252
1,245
1,237
1,229
1,222
1,214
1,207
1,200
1,192
1,185
1,178
19,940
19,960
1,254
1,246
1,239
1,231
1,223
1,216
1,208
1,201
1,194
1,187
1,179
19,960
19,980
1,255
1,248
1,240
1,233
1,225
1,218
1,210
1,203
1,195
1,188
1,181
19,980
20,000
1,257
1,249
1,242
1,234
1,227
1,219
1,212
1,204
1,197
1,190
1,182
20,000
20,020
1,258
1,251
1,243
1,236
1,228
1,221
1,213
1,206
1,198
1,191
1,184
20,020
20,040
1,260
1,252
1,245
1,237
1,230
1,222
1,215
1,207
1,200
1,193
1,185
20,040
20,060
1,262
1,254
1,246
1,239
1,231
1,224
1,216
1,209
1,201
1,194
1,187
20,060
20,080
1,263
1,256
1,248
1,240
1,233
1,225
1,218
1,210
1,203
1,196
1,189
20,080
20,100
1,265
1,257
1,250
1,242
1,235
1,227
1,219
1,212
1,205
1,197
1,190
20,100
20,120
1,266
1,259
1,251
1,244
1,236
1,229
1,221
1,214
1,206
1,199
1,192
20,120
20,140
1,268
1,260
1,253
1,245
1,238
1,230
1,223
1,215
1,208
1,200
1,193
20,140
20,160
1,269
1,262
1,254
1,247
1,239
1,232
1,224
1,217
1,209
1,202
1,195
20,160
20,180
1,271
1,263
1,256
1,248
1,241
1,233
1,226
1,218
1,211
1,203
1,196
20,180
20,200
1,273
1,265
1,258
1,250
1,242
1,235
1,227
1,220
1,212
1,205
1,198
20,200
20,220
1,274
1,267
1,259
1,252
1,244
1,236
1,229
1,221
1,214
1,206
1,199
20,220
20,240
1,276
1,268
1,261
1,253
1,246
1,238
1,231
1,223
1,215
1,208
1,201
20,240
20,260
1,277
1,270
1,262
1,255
1,247
1,240
1,232
1,225
1,217
1,210
1,202
20,260
20,280
1,279
1,271
1,264
1,256
1,249
1,241
1,234
1,226
1,219
1,211
1,204
20,280
20,300
1,280
1,273
1,265
1,258
1,250
1,243
1,235
1,228
1,220
1,213
1,205
20,300
20,320
1,282
1,275
1,267
1,259
1,252
1,244
1,237
1,229
1,222
1,214
1,207
20,320
20,340
1,284
1,276
1,269
1,261
1,254
1,246
1,238
1,231
1,223
1,216
1,208
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-176
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
20,340
20,360
1,285
1,278
1,270
1,263
1,255
1,248
1,240
1,232
1,225
1,217
1,210
20,360
20,380
1,287
1,279
1,272
1,264
1,257
1,249
1,242
1,234
1,227
1,219
1,211
20,380
20,400
1,288
1,281
1,273
1,266
1,258
1,251
1,243
1,236
1,228
1,221
1,213
20,400
20,420
1,290
1,282
1,275
1,267
1,260
1,252
1,245
1,237
1,230
1,222
1,215
20,420
20,440
1,292
1,284
1,276
1,269
1,261
1,254
1,246
1,239
1,231
1,224
1,216
20,440
20,460
1,293
1,286
1,278
1,271
1,263
1,255
1,248
1,240
1,233
1,225
1,218
20,460
20,480
1,295
1,287
1,280
1,272
1,265
1,257
1,250
1,242
1,234
1,227
1,219
20,480
20,500
1,296
1,289
1,281
1,274
1,266
1,259
1,251
1,244
1,236
1,228
1,221
20,500
20,520
1,298
1,290
1,283
1,275
1,268
1,260
1,253
1,245
1,238
1,230
1,223
20,520
20,540
1,299
1,292
1,284
1,277
1,269
1,262
1,254
1,247
1,239
1,232
1,224
20,540
20,560
1,301
1,293
1,286
1,278
1,271
1,263
1,256
1,248
1,241
1,233
1,226
20,560
20,580
1,303
1,295
1,288
1,280
1,272
1,265
1,257
1,250
1,242
1,235
1,227
20,580
20,600
1,304
1,297
1,289
1,282
1,274
1,267
1,259
1,251
1,244
1,236
1,229
20,600
20,620
1,306
1,298
1,291
1,283
1,276
1,268
1,261
1,253
1,246
1,238
1,230
20,620
20,640
1,307
1,300
1,292
1,285
1,277
1,270
1,262
1,255
1,247
1,240
1,232
20,640
20,660
1,309
1,301
1,294
1,286
1,279
1,271
1,264
1,256
1,249
1,241
1,234
20,660
20,680
1,310
1,303
1,295
1,288
1,280
1,273
1,265
1,258
1,250
1,243
1,235
20,680
20,700
1,312
1,305
1,297
1,289
1,282
1,274
1,267
1,259
1,252
1,244
1,237
20,700
20,720
1,314
1,306
1,299
1,291
1,284
1,276
1,268
1,261
1,253
1,246
1,238
20,720
20,740
1,315
1,308
1,300
1,293
1,285
1,278
1,270
1,263
1,255
1,247
1,240
20,740
20,760
1,317
1,309
1,302
1,294
1,287
1,279
1,272
1,264
1,257
1,249
1,242
20,760
20,780
1,318
1,311
1,303
1,296
1,288
1,281
1,273
1,266
1,258
1,251
1,243
20,780
20,800
1,320
1,312
1,305
1,297
1,290
1,282
1,275
1,267
1,260
1,252
1,245
20,800
20,820
1,322
1,314
1,306
1,299
1,291
1,284
1,276
1,269
1,261
1,254
1,246
20,820
20,840
1,323
1,316
1,308
1,301
1,293
1,285
1,278
1,270
1,263
1,255
1,248
20,840
20,860
1,325
1,317
1,310
1,302
1,295
1,287
1,280
1,272
1,264
1,257
1,249
20,860
20,880
1,326
1,319
1,311
1,304
1,296
1,289
1,281
1,274
1,266
1,259
1,251
20,880
20,900
1,328
1,320
1,313
1,305
1,298
1,290
1,283
1,275
1,268
1,260
1,253
20,900
20,920
1,329
1,322
1,314
1,307
1,299
1,292
1,284
1,277
1,269
1,262
1,254
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-177
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
20,920
20,940
1,331
1,324
1,316
1,308
1,301
1,293
1,286
1,278
1,271
1,263
1,256
20,940
20,960
1,333
1,325
1,318
1,310
1,302
1,295
1,287
1,280
1,272
1,265
1,257
20,960
20,980
1,334
1,327
1,319
1,312
1,304
1,297
1,289
1,281
1,274
1,266
1,259
20,980
21,000
1,336
1,328
1,321
1,313
1,306
1,298
1,291
1,283
1,276
1,268
1,260
21,000 & over
1,337
1,329
1,322
1,314
1,306
1,299
1,291
1,284
1,276
1,269
1,261
7.9% of excess over $21,000 plus
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-178
0
1
2
3
4
5
6
7
8
9
10
or more
0
640
0
0
0
0
0
0
0
0
0
0
0
640
660
1
0
0
0
0
0
0
0
0
0
0
660
680
1
0
0
0
0
0
0
0
0
0
0
680
700
1
0
0
0
0
0
0
0
0
0
0
700
720
1
0
0
0
0
0
0
0
0
0
0
720
740
2
0
0
0
0
0
0
0
0
0
0
740
760
2
1
0
0
0
0
0
0
0
0
0
760
780
2
1
0
0
0
0
0
0
0
0
0
780
800
2
1
0
0
0
0
0
0
0
0
0
800
820
3
1
0
0
0
0
0
0
0
0
0
820
840
3
2
0
0
0
0
0
0
0
0
0
840
860
3
2
1
0
0
0
0
0
0
0
0
860
880
4
2
1
0
0
0
0
0
0
0
0
880
900
4
3
1
0
0
0
0
0
0
0
0
900
920
4
3
1
0
0
0
0
0
0
0
0
920
940
4
3
2
0
0
0
0
0
0
0
0
940
960
5
3
2
1
0
0
0
0
0
0
0
960
980
5
4
2
1
0
0
0
0
0
0
0
980
1,000
5
4
3
1
0
0
0
0
0
0
0
1,000
1,020
6
4
3
2
0
0
0
0
0
0
0
1,020
1,040
6
5
3
2
1
0
0
0
0
0
0
1,040
1,060
6
5
3
2
1
0
0
0
0
0
0
1,060
1,080
6
5
4
2
1
0
0
0
0
0
0
1,080
1,100
7
5
4
3
1
0
0
0
0
0
0
1,100
1,120
7
6
4
3
2
0
0
0
0
0
0
1,120
1,140
7
6
5
3
2
1
0
0
0
0
0
1,140
1,160
8
6
5
4
2
1
0
0
0
0
0
1,160
1,180
8
6
5
4
2
1
0
0
0
0
0
1,180
1,200
8
7
5
4
3
1
0
0
0
0
0
Monthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-179
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
1,200
1,220
8
7
6
4
3
2
0
0
0
0
0
1,220
1,240
9
7
6
5
3
2
1
0
0
0
0
1,240
1,260
9
8
6
5
4
2
1
0
0
0
0
1,260
1,280
9
8
7
5
4
3
1
0
0
0
0
1,280
1,300
9
8
7
5
4
3
1
0
0
0
0
1,300
1,320
10
8
7
6
4
3
2
0
0
0
0
1,320
1,340
10
9
7
6
5
3
2
1
0
0
0
1,340
1,360
10
9
8
6
5
4
2
1
0
0
0
1,360
1,380
11
9
8
7
5
4
3
1
0
0
0
1,380
1,400
11
10
8
7
6
4
3
2
0
0
0
1,400
1,420
11
10
8
7
6
4
3
2
0
0
0
1,420
1,440
11
10
9
7
6
5
3
2
1
0
0
1,440
1,460
12
10
9
8
6
5
4
2
1
0
0
1,460
1,480
12
11
9
8
7
5
4
3
1
0
0
1,480
1,500
12
11
10
8
7
6
4
3
2
0
0
1,500
1,520
13
11
10
9
7
6
5
3
2
1
0
1,520
1,540
13
12
10
9
8
6
5
4
2
1
0
1,540
1,560
13
12
10
9
8
6
5
4
2
1
0
1,560
1,580
13
12
11
9
8
7
5
4
3
1
0
1,580
1,600
14
12
11
10
8
7
6
4
3
2
0
1,600
1,620
14
13
11
10
9
7
6
5
3
2
1
1,620
1,640
14
13
12
10
9
8
6
5
4
2
1
1,640
1,660
15
13
12
11
9
8
7
5
4
3
1
1,660
1,680
15
13
12
11
9
8
7
5
4
3
1
1,680
1,700
15
14
12
11
10
8
7
6
4
3
2
1,700
1,720
15
14
13
11
10
9
7
6
5
3
2
1,720
1,740
16
14
13
12
10
9
8
6
5
4
2
1,740
1,760
16
15
13
12
11
9
8
7
5
4
3
1,760
1,780
16
15
14
12
11
10
8
7
6
4
3
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-180
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
1,780
1,800
16
15
14
12
11
10
8
7
6
4
3
1,800
1,820
17
15
14
13
11
10
9
7
6
5
3
1,820
1,840
17
16
14
13
12
10
9
8
6
5
4
1,840
1,860
17
16
15
13
12
11
9
8
7
5
4
1,860
1,880
18
16
15
14
12
11
10
8
7
6
4
1,880
1,900
18
17
15
14
13
11
10
9
7
6
5
1,900
1,920
18
17
15
14
13
11
10
9
7
6
5
1,920
1,940
18
17
16
14
13
12
10
9
8
6
5
1,940
1,960
19
17
16
15
13
12
11
9
8
7
5
1,960
1,980
19
18
16
15
14
12
11
10
8
7
6
1,980
2,000
19
18
17
15
14
13
11
10
9
7
6
2,000
2,020
20
18
17
16
14
13
12
10
9
8
6
2,020
2,040
20
19
17
16
15
13
12
11
9
8
6
2,040
2,060
20
19
17
16
15
13
12
11
9
8
7
2,060
2,080
20
19
18
16
15
14
12
11
10
8
7
2,080
2,100
21
19
18
17
15
14
13
11
10
9
7
2,100
2,120
21
20
18
17
16
14
13
12
10
9
8
2,120
2,140
21
20
19
17
16
15
13
12
11
9
8
2,140
2,160
22
20
19
18
16
15
14
12
11
10
8
2,160
2,180
22
20
19
18
16
15
14
12
11
10
8
2,180
2,200
22
21
19
18
17
15
14
13
11
10
9
2,200
2,220
22
21
20
18
17
16
14
13
12
10
9
2,220
2,240
23
21
20
19
17
16
15
13
12
11
9
2,240
2,260
23
22
20
19
18
16
15
14
12
11
10
2,260
2,280
23
22
21
19
18
17
15
14
13
11
10
2,280
2,300
23
22
21
19
18
17
15
14
13
11
10
2,300
2,320
24
22
21
20
18
17
16
14
13
12
10
2,320
2,340
24
23
21
20
19
17
16
15
13
12
11
2,340
2,360
24
23
22
20
19
18
16
15
14
12
11
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-181
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
2,360
2,380
25
23
22
21
19
18
17
15
14
13
11
2,380
2,400
25
24
22
21
20
18
17
16
14
13
12
2,400
2,420
25
24
22
21
20
18
17
16
14
13
12
2,420
2,440
25
24
23
21
20
19
17
16
15
13
12
2,440
2,460
26
24
23
22
20
19
18
16
15
14
12
2,460
2,480
26
25
23
22
21
19
18
17
15
14
13
2,480
2,500
26
25
24
22
21
20
18
17
16
14
13
2,500
2,520
27
25
24
23
21
20
19
17
16
15
13
2,520
2,540
27
26
24
23
22
20
19
18
16
15
13
2,540
2,560
27
26
24
23
22
20
19
18
16
15
14
2,560
2,580
27
26
25
23
22
21
19
18
17
15
14
2,580
2,600
28
26
25
24
22
21
20
18
17
16
14
2,600
2,620
28
27
25
24
23
21
20
19
17
16
15
2,620
2,640
28
27
26
24
23
22
20
19
18
16
15
2,640
2,660
29
27
26
25
23
22
21
19
18
17
15
2,660
2,680
29
27
26
25
23
22
21
19
18
17
15
2,680
2,700
29
28
26
25
24
22
21
20
18
17
16
2,700
2,720
29
28
27
25
24
23
21
20
19
17
16
2,720
2,740
30
28
27
26
24
23
22
20
19
18
16
2,740
2,760
30
29
27
26
25
23
22
21
19
18
17
2,760
2,780
30
29
28
26
25
24
22
21
20
18
17
2,780
2,800
30
29
28
26
25
24
22
21
20
18
17
2,800
2,820
31
29
28
27
25
24
23
21
20
19
17
2,820
2,840
31
30
28
27
26
24
23
22
20
19
18
2,840
2,860
31
30
29
27
26
25
23
22
21
19
18
2,860
2,880
32
30
29
28
26
25
24
22
21
20
18
2,880
2,900
32
31
29
28
27
25
24
23
21
20
19
2,900
2,920
32
31
29
28
27
25
24
23
21
20
19
2,920
2,940
32
31
30
28
27
26
24
23
22
20
19
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-182
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
2,940
2,960
33
31
30
29
27
26
25
23
22
21
19
2,960
2,980
33
32
30
29
28
26
25
24
22
21
20
2,980
3,000
33
32
31
29
28
27
25
24
23
21
20
3,000
3,020
34
32
31
30
28
27
26
24
23
22
20
3,020
3,040
34
33
31
30
29
27
26
25
23
22
20
3,040
3,060
34
33
31
30
29
27
26
25
23
22
21
3,060
3,080
34
33
32
30
29
28
26
25
24
22
21
3,080
3,100
35
33
32
31
29
28
27
25
24
23
21
3,100
3,120
35
34
32
31
30
28
27
26
24
23
22
3,120
3,140
35
34
33
31
30
29
27
26
25
23
22
3,140
3,160
36
34
33
32
30
29
28
26
25
24
22
3,160
3,180
36
34
33
32
30
29
28
26
25
24
22
3,180
3,200
36
35
33
32
31
29
28
27
25
24
23
3,200
3,220
36
35
34
32
31
30
28
27
26
24
23
3,220
3,240
37
35
34
33
31
30
29
27
26
25
23
3,240
3,260
37
36
34
33
32
30
29
28
26
25
24
3,260
3,280
37
36
35
33
32
31
29
28
27
25
24
3,280
3,300
37
36
35
33
32
31
29
28
27
25
24
3,300
3,320
38
36
35
34
32
31
30
28
27
26
24
3,320
3,340
38
37
35
34
33
31
30
29
27
26
25
3,340
3,360
38
37
36
34
33
32
30
29
28
26
25
3,360
3,380
39
37
36
35
33
32
31
29
28
27
25
3,380
3,400
39
38
36
35
34
32
31
30
28
27
26
3,400
3,420
39
38
36
35
34
32
31
30
28
27
26
3,420
3,440
39
38
37
35
34
33
31
30
29
27
26
3,440
3,460
40
38
37
36
34
33
32
30
29
28
26
3,460
3,480
40
39
37
36
35
33
32
31
29
28
27
3,480
3,500
40
39
38
36
35
34
32
31
30
28
27
3,500
3,520
41
39
38
37
35
34
33
31
30
29
27
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-183
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
3,520
3,540
41
40
38
37
36
34
33
32
30
29
27
3,540
3,560
41
40
38
37
36
34
33
32
30
29
28
3,560
3,580
41
40
39
37
36
35
33
32
31
29
28
3,580
3,600
42
40
39
38
36
35
34
32
31
30
28
3,600
3,620
42
41
39
38
37
35
34
33
31
30
29
3,620
3,640
42
41
40
38
37
36
34
33
32
30
29
3,640
3,660
43
41
40
39
37
36
35
33
32
31
29
3,660
3,680
43
41
40
39
37
36
35
33
32
31
29
3,680
3,700
43
42
40
39
38
36
35
34
32
31
30
3,700
3,720
43
42
41
39
38
37
35
34
33
31
30
3,720
3,740
44
42
41
40
38
37
36
34
33
32
30
3,740
3,760
44
43
41
40
39
37
36
35
33
32
31
3,760
3,780
44
43
42
40
39
38
36
35
34
32
31
3,780
3,800
44
43
42
40
39
38
36
35
34
32
31
3,800
3,820
45
43
42
41
39
38
37
35
34
33
31
3,820
3,840
45
44
42
41
40
38
37
36
34
33
32
3,840
3,860
46
44
43
41
40
39
37
36
35
33
32
3,860
3,880
47
44
43
42
40
39
38
36
35
34
32
3,880
3,900
47
45
43
42
41
39
38
37
35
34
33
3,900
3,920
48
45
43
42
41
39
38
37
35
34
33
3,920
3,940
49
46
44
42
41
40
38
37
36
34
33
3,940
3,960
49
46
44
43
41
40
39
37
36
35
33
3,960
3,980
50
47
44
43
42
40
39
38
36
35
34
3,980
4,000
50
47
45
43
42
41
39
38
37
35
34
4,000
4,020
51
48
45
44
42
41
40
38
37
36
34
4,020
4,040
52
49
46
44
43
41
40
39
37
36
34
4,040
4,060
52
49
46
44
43
41
40
39
37
36
35
4,060
4,080
53
50
47
44
43
42
40
39
38
36
35
4,080
4,100
54
51
48
45
43
42
41
39
38
37
35
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-184
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
4,100
4,120
54
51
48
45
44
42
41
40
38
37
36
4,120
4,140
55
52
49
46
44
43
41
40
39
37
36
4,140
4,160
56
53
49
46
44
43
42
40
39
38
36
4,160
4,180
56
53
50
47
44
43
42
40
39
38
36
4,180
4,200
57
54
51
48
45
43
42
41
39
38
37
4,200
4,220
58
54
51
48
45
44
42
41
40
38
37
4,220
4,240
58
55
52
49
46
44
43
41
40
39
37
4,240
4,260
59
56
53
50
47
44
43
42
40
39
38
4,260
4,280
59
56
53
50
47
45
43
42
41
39
38
4,280
4,300
60
57
54
51
48
45
43
42
41
39
38
4,300
4,320
61
58
55
52
49
45
44
42
41
40
38
4,320
4,340
61
58
55
52
49
46
44
43
41
40
39
4,340
4,360
62
59
56
53
50
47
44
43
42
40
39
4,360
4,380
63
60
57
53
50
47
45
43
42
41
39
4,380
4,400
63
60
57
54
51
48
45
44
42
41
40
4,400
4,420
64
61
58
55
52
49
46
44
42
41
40
4,420
4,440
65
62
58
55
52
49
46
44
43
41
40
4,440
4,460
65
62
59
56
53
50
47
44
43
42
40
4,460
4,480
66
63
60
57
54
51
48
45
43
42
41
4,480
4,500
66
63
60
57
54
51
48
45
44
42
41
4,500
4,520
67
64
61
58
55
52
49
46
44
43
41
4,520
4,540
68
65
62
59
56
53
49
46
44
43
41
4,540
4,560
68
65
62
59
56
53
50
47
44
43
42
4,560
4,580
69
66
63
60
57
54
51
48
45
43
42
4,580
4,600
70
67
64
61
57
54
51
48
45
44
42
4,600
4,620
70
67
64
61
58
55
52
49
46
44
43
4,620
4,640
71
68
65
62
59
56
53
50
47
44
43
4,640
4,660
72
69
65
62
59
56
53
50
47
45
43
4,660
4,680
74
69
66
63
60
57
54
51
48
45
43
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-185
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
4,680
4,700
75
70
67
64
61
58
55
52
48
45
44
4,700
4,720
76
71
67
64
61
58
55
52
49
46
44
4,720
4,740
77
72
68
65
62
59
56
53
50
47
44
4,740
4,760
78
73
69
66
63
60
56
53
50
47
45
4,760
4,780
79
74
69
66
63
60
57
54
51
48
45
4,780
4,800
80
75
70
67
64
61
58
55
52
49
46
4,800
4,820
81
76
71
68
65
61
58
55
52
49
46
4,820
4,840
82
77
72
68
65
62
59
56
53
50
47
4,840
4,860
83
78
73
69
66
63
60
57
54
51
47
4,860
4,880
85
79
74
69
66
63
60
57
54
51
48
4,880
4,900
86
80
75
70
67
64
61
58
55
52
49
4,900
4,920
87
82
76
71
68
65
62
59
56
52
49
4,920
4,940
88
83
77
72
68
65
62
59
56
53
50
4,940
4,960
89
84
78
73
69
66
63
60
57
54
51
4,960
4,980
90
85
80
74
70
67
64
60
57
54
51
4,980
5,000
91
86
81
75
70
67
64
61
58
55
52
5,000
5,020
92
87
82
77
71
68
65
62
59
56
53
5,020
5,040
93
88
83
78
72
69
65
62
59
56
53
5,040
5,060
94
89
84
79
73
69
66
63
60
57
54
5,060
5,080
96
90
85
80
75
70
67
64
61
58
55
5,080
5,100
97
91
86
81
76
70
67
64
61
58
55
5,100
5,120
98
93
87
82
77
72
68
65
62
59
56
5,120
5,140
99
94
88
83
78
73
69
66
63
60
56
5,140
5,160
100
95
89
84
79
74
69
66
63
60
57
5,160
5,180
101
96
91
85
80
75
70
67
64
61
58
5,180
5,200
102
97
92
86
81
76
71
68
64
61
58
5,200
5,220
103
98
93
88
82
77
72
68
65
62
59
5,220
5,240
104
99
94
89
83
78
73
69
66
63
60
5,240
5,260
105
100
95
90
84
79
74
69
66
63
60
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-186
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
5,260
5,280
107
101
96
91
86
80
75
70
67
64
61
5,280
5,300
108
102
97
92
87
81
76
71
68
65
62
5,300
5,320
109
104
98
93
88
83
77
72
68
65
62
5,320
5,340
110
105
99
94
89
84
78
73
69
66
63
5,340
5,360
111
106
100
95
90
85
80
74
70
67
63
5,360
5,380
112
107
102
96
91
86
81
75
70
67
64
5,380
5,400
113
108
103
97
92
87
82
76
71
68
65
5,400
5,420
114
109
104
99
93
88
83
78
72
68
65
5,420
5,440
115
110
105
100
94
89
84
79
73
69
66
5,440
5,460
116
111
106
101
95
90
85
80
75
70
67
5,460
5,480
118
112
107
102
97
91
86
81
76
70
67
5,480
5,500
119
113
108
103
98
92
87
82
77
71
68
5,500
5,520
120
115
109
104
99
94
88
83
78
73
69
5,520
5,540
121
116
110
105
100
95
89
84
79
74
69
5,540
5,560
122
117
111
106
101
96
91
85
80
75
70
5,560
5,580
123
118
113
107
102
97
92
86
81
76
71
5,580
5,600
124
119
114
108
103
98
93
87
82
77
72
5,600
5,620
125
120
115
110
104
99
94
89
83
78
73
5,620
5,640
126
121
116
111
105
100
95
90
84
79
74
5,640
5,660
127
122
117
112
106
101
96
91
86
80
75
5,660
5,680
129
123
118
113
108
102
97
92
87
81
76
5,680
5,700
130
124
119
114
109
103
98
93
88
82
77
5,700
5,720
131
126
120
115
110
105
99
94
89
84
78
5,720
5,740
132
127
121
116
111
106
100
95
90
85
79
5,740
5,760
133
128
122
117
112
107
102
96
91
86
81
5,760
5,780
134
129
124
118
113
108
103
97
92
87
82
5,780
5,800
135
130
125
119
114
109
104
98
93
88
83
5,800
5,820
136
131
126
121
115
110
105
100
94
89
84
5,820
5,840
137
132
127
122
116
111
106
101
95
90
85
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-187
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
5,840
5,860
138
133
128
123
117
112
107
102
97
91
86
5,860
5,880
140
134
129
124
119
113
108
103
98
92
87
5,880
5,900
141
135
130
125
120
114
109
104
99
93
88
5,900
5,920
142
137
131
126
121
116
110
105
100
95
89
5,920
5,940
143
138
132
127
122
117
111
106
101
96
90
5,940
5,960
144
139
133
128
123
118
113
107
102
97
92
5,960
5,980
145
140
135
129
124
119
114
108
103
98
93
5,980
6,000
146
141
136
130
125
120
115
109
104
99
94
6,000
6,020
147
142
137
132
126
121
116
111
105
100
95
6,020
6,040
148
143
138
133
127
122
117
112
106
101
96
6,040
6,060
149
144
139
134
128
123
118
113
108
102
97
6,060
6,080
151
145
140
135
130
124
119
114
109
103
98
6,080
6,100
152
146
141
136
131
125
120
115
110
104
99
6,100
6,120
153
148
142
137
132
127
121
116
111
106
100
6,120
6,140
154
149
143
138
133
128
122
117
112
107
101
6,140
6,160
155
150
144
139
134
129
124
118
113
108
103
6,160
6,180
156
151
146
140
135
130
125
119
114
109
104
6,180
6,200
157
152
147
141
136
131
126
120
115
110
105
6,200
6,220
158
153
148
143
137
132
127
122
116
111
106
6,220
6,240
159
154
149
144
138
133
128
123
117
112
107
6,240
6,260
160
155
150
145
139
134
129
124
119
113
108
6,260
6,280
162
156
151
146
141
135
130
125
120
114
109
6,280
6,300
163
157
152
147
142
136
131
126
121
115
110
6,300
6,320
164
159
153
148
143
138
132
127
122
117
111
6,320
6,340
165
160
154
149
144
139
133
128
123
118
112
6,340
6,360
166
161
155
150
145
140
135
129
124
119
114
6,360
6,380
167
162
157
151
146
141
136
130
125
120
115
6,380
6,400
168
163
158
152
147
142
137
131
126
121
116
6,400
6,420
169
164
159
154
148
143
138
133
127
122
117
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-188
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
6,420
6,440
170
165
160
155
149
144
139
134
128
123
118
6,440
6,460
171
166
161
156
150
145
140
135
130
124
119
6,460
6,480
173
167
162
157
152
146
141
136
131
125
120
6,480
6,500
174
168
163
158
153
147
142
137
132
126
121
6,500
6,520
175
170
164
159
154
149
143
138
133
128
122
6,520
6,540
176
171
165
160
155
150
144
139
134
129
123
6,540
6,560
177
172
166
161
156
151
146
140
135
130
125
6,560
6,580
178
173
168
162
157
152
147
141
136
131
126
6,580
6,600
179
174
169
163
158
153
148
142
137
132
127
6,600
6,620
180
175
170
165
159
154
149
144
138
133
128
6,620
6,640
182
176
171
166
160
155
150
145
139
134
129
6,640
6,660
183
177
172
167
161
156
151
146
141
135
130
6,660
6,680
184
178
173
168
163
157
152
147
142
136
131
6,680
6,700
185
179
174
169
164
158
153
148
143
137
132
6,700
6,720
187
181
175
170
165
160
154
149
144
139
133
6,720
6,740
188
182
176
171
166
161
155
150
145
140
134
6,740
6,760
189
183
177
172
167
162
157
151
146
141
136
6,760
6,780
190
184
179
173
168
163
158
152
147
142
137
6,780
6,800
192
186
180
174
169
164
159
153
148
143
138
6,800
6,820
193
187
181
176
170
165
160
155
149
144
139
6,820
6,840
194
188
182
177
171
166
161
156
150
145
140
6,840
6,860
196
189
183
178
172
167
162
157
152
146
141
6,860
6,880
197
191
185
179
174
168
163
158
153
147
142
6,880
6,900
198
192
186
180
175
169
164
159
154
148
143
6,900
6,920
199
193
187
181
176
171
165
160
155
150
144
6,920
6,940
201
195
189
182
177
172
166
161
156
151
145
6,940
6,960
202
196
190
184
178
173
168
162
157
152
147
6,960
6,980
203
197
191
185
179
174
169
163
158
153
148
6,980
7,000
205
198
192
186
180
175
170
164
159
154
149
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-189
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
7,000
7,020
206
200
194
188
181
176
171
166
160
155
150
7,020
7,040
207
201
195
189
183
177
172
167
161
156
151
7,040
7,060
208
202
196
190
184
178
173
168
163
157
152
7,060
7,080
210
204
197
191
185
179
174
169
164
158
153
7,080
7,100
211
205
199
193
187
180
175
170
165
159
154
7,100
7,120
212
206
200
194
188
182
176
171
166
161
155
7,120
7,140
214
207
201
195
189
183
177
172
167
162
156
7,140
7,160
215
209
203
196
190
184
179
173
168
163
158
7,160
7,180
216
210
204
198
192
186
180
174
169
164
159
7,180
7,200
217
211
205
199
193
187
181
175
170
165
160
7,200
7,220
219
213
206
200
194
188
182
177
171
166
161
7,220
7,240
220
214
208
202
196
189
183
178
172
167
162
7,240
7,260
221
215
209
203
197
191
185
179
174
168
163
7,260
7,280
222
216
210
204
198
192
186
180
175
169
164
7,280
7,300
224
218
212
205
199
193
187
181
176
170
165
7,300
7,320
225
219
213
207
201
195
188
182
177
172
166
7,320
7,340
226
220
214
208
202
196
190
184
178
173
167
7,340
7,360
228
221
215
209
203
197
191
185
179
174
169
7,360
7,380
229
223
217
211
204
198
192
186
180
175
170
7,380
7,400
230
224
218
212
206
200
194
187
181
176
171
7,400
7,420
231
225
219
213
207
201
195
189
183
177
172
7,420
7,440
233
227
221
214
208
202
196
190
184
178
173
7,440
7,460
234
228
222
216
210
203
197
191
185
179
174
7,460
7,480
235
229
223
217
211
205
199
193
186
180
175
7,480
7,500
237
230
224
218
212
206
200
194
188
182
176
7,500
7,520
238
232
226
220
213
207
201
195
189
183
177
7,520
7,540
239
233
227
221
215
209
203
196
190
184
178
7,540
7,560
240
234
228
222
216
210
204
198
192
185
180
7,560
7,580
242
236
229
223
217
211
205
199
193
187
181
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-190
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
7,580
7,600
243
237
231
225
219
212
206
200
194
188
182
7,600
7,620
244
238
232
226
220
214
208
202
195
189
183
7,620
7,640
246
239
233
227
221
215
209
203
197
191
185
7,640
7,660
247
241
235
228
222
216
210
204
198
192
186
7,660
7,680
248
242
236
230
224
218
211
205
199
193
187
7,680
7,700
249
243
237
231
225
219
213
207
201
194
188
7,700
7,720
251
245
238
232
226
220
214
208
202
196
190
7,720
7,740
252
246
240
234
228
221
215
209
203
197
191
7,740
7,760
253
247
241
235
229
223
217
210
204
198
192
7,760
7,780
254
248
242
236
230
224
218
212
206
200
193
7,780
7,800
256
250
244
237
231
225
219
213
207
201
195
7,800
7,820
257
251
245
239
233
227
220
214
208
202
196
7,820
7,840
258
252
246
240
234
228
222
216
210
203
197
7,840
7,860
260
253
247
241
235
229
223
217
211
205
199
7,860
7,880
261
255
249
243
236
230
224
218
212
206
200
7,880
7,900
262
256
250
244
238
232
226
219
213
207
201
7,900
7,920
263
257
251
245
239
233
227
221
215
209
202
7,920
7,940
265
259
253
246
240
234
228
222
216
210
204
7,940
7,960
266
260
254
248
242
235
229
223
217
211
205
7,960
7,980
267
261
255
249
243
237
231
225
218
212
206
7,980
8,000
269
262
256
250
244
238
232
226
220
214
208
8,000
8,020
270
264
258
252
245
239
233
227
221
215
209
8,020
8,040
271
265
259
253
247
241
235
228
222
216
210
8,040
8,060
272
266
260
254
248
242
236
230
224
217
211
8,060
8,080
274
268
261
255
249
243
237
231
225
219
213
8,080
8,100
275
269
263
257
251
244
238
232
226
220
214
8,100
8,120
276
270
264
258
252
246
240
234
227
221
215
8,120
8,140
278
271
265
259
253
247
241
235
229
223
217
8,140
8,160
279
273
267
260
254
248
242
236
230
224
218
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-191
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
8,160
8,180
280
274
268
262
256
250
243
237
231
225
219
8,180
8,200
281
275
269
263
257
251
245
239
233
226
220
8,200
8,220
283
277
270
264
258
252
246
240
234
228
222
8,220
8,240
284
278
272
266
260
253
247
241
235
229
223
8,240
8,260
285
279
273
267
261
255
249
242
236
230
224
8,260
8,280
286
280
274
268
262
256
250
244
238
232
225
8,280
8,300
288
282
276
269
263
257
251
245
239
233
227
8,300
8,320
289
283
277
271
265
259
252
246
240
234
228
8,320
8,340
290
284
278
272
266
260
254
248
242
235
229
8,340
8,360
292
285
279
273
267
261
255
249
243
237
231
8,360
8,380
293
287
281
275
268
262
256
250
244
238
232
8,380
8,400
294
288
282
276
270
264
258
251
245
239
233
8,400
8,420
295
289
283
277
271
265
259
253
247
241
234
8,420
8,440
297
291
285
278
272
266
260
254
248
242
236
8,440
8,460
298
292
286
280
274
267
261
255
249
243
237
8,460
8,480
299
293
287
281
275
269
263
257
250
244
238
8,480
8,500
301
294
288
282
276
270
264
258
252
246
240
8,500
8,520
302
296
290
284
277
271
265
259
253
247
241
8,520
8,540
303
297
291
285
279
273
267
260
254
248
242
8,540
8,560
304
298
292
286
280
274
268
262
256
249
243
8,560
8,580
306
300
293
287
281
275
269
263
257
251
245
8,580
8,600
307
301
295
289
283
276
270
264
258
252
246
8,600
8,620
308
302
296
290
284
278
272
266
259
253
247
8,620
8,640
310
303
297
291
285
279
273
267
261
255
249
8,640
8,660
311
305
299
292
286
280
274
268
262
256
250
8,660
8,680
312
306
300
294
288
282
275
269
263
257
251
8,680
8,700
314
307
301
295
289
283
277
271
265
258
252
8,700
8,720
315
309
302
296
290
284
278
272
266
260
254
8,720
8,740
316
310
304
298
292
285
279
273
267
261
255
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-192
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
8,740
8,760
318
311
305
299
293
287
281
274
268
262
256
8,760
8,780
319
313
306
300
294
288
282
276
270
264
257
8,780
8,800
320
314
308
301
295
289
283
277
271
265
259
8,800
8,820
322
315
309
303
297
291
284
278
272
266
260
8,820
8,840
323
317
310
304
298
292
286
280
274
267
261
8,840
8,860
325
318
312
305
299
293
287
281
275
269
263
8,860
8,880
326
319
313
307
300
294
288
282
276
270
264
8,880
8,900
327
321
314
308
302
296
290
283
277
271
265
8,900
8,920
329
322
316
309
303
297
291
285
279
273
266
8,920
8,940
330
324
317
311
304
298
292
286
280
274
268
8,940
8,960
331
325
318
312
306
299
293
287
281
275
269
8,960
8,980
333
326
320
313
307
301
295
289
282
276
270
8,980
9,000
334
328
321
315
308
302
296
290
284
278
272
9,000
9,020
335
329
322
316
310
303
297
291
285
279
273
9,020
9,040
337
330
324
317
311
305
299
292
286
280
274
9,040
9,060
338
332
325
319
312
306
300
294
288
281
275
9,060
9,080
340
333
327
320
314
307
301
295
289
283
277
9,080
9,100
341
334
328
321
315
308
302
296
290
284
278
9,100
9,120
342
336
329
323
316
310
304
298
291
285
279
9,120
9,140
344
337
331
324
318
311
305
299
293
287
281
9,140
9,160
345
338
332
326
319
313
306
300
294
288
282
9,160
9,180
346
340
333
327
320
314
307
301
295
289
283
9,180
9,200
348
341
335
328
322
315
309
303
297
290
284
9,200
9,220
349
343
336
330
323
317
310
304
298
292
286
9,220
9,240
350
344
337
331
324
318
311
305
299
293
287
9,240
9,260
352
345
339
332
326
319
313
306
300
294
288
9,260
9,280
353
347
340
334
327
321
314
308
302
296
289
9,280
9,300
354
348
342
335
329
322
316
309
303
297
291
9,300
9,320
356
349
343
336
330
323
317
310
304
298
292
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-193
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
9,320
9,340
357
351
344
338
331
325
318
312
306
299
293
9,340
9,360
359
352
346
339
333
326
320
313
307
301
295
9,360
9,380
360
353
347
340
334
327
321
315
308
302
296
9,380
9,400
361
355
348
342
335
329
322
316
309
303
297
9,400
9,420
363
356
350
343
337
330
324
317
311
305
298
9,420
9,440
364
358
351
345
338
332
325
319
312
306
300
9,440
9,460
365
359
352
346
339
333
326
320
313
307
301
9,460
9,480
367
360
354
347
341
334
328
321
315
308
302
9,480
9,500
368
362
355
349
342
336
329
323
316
310
304
9,500
9,520
369
363
356
350
344
337
331
324
318
311
305
9,520
9,540
371
364
358
351
345
338
332
325
319
312
306
9,540
9,560
372
366
359
353
346
340
333
327
320
314
307
9,560
9,580
374
367
361
354
348
341
335
328
322
315
309
9,580
9,600
375
368
362
355
349
342
336
329
323
317
310
9,600
9,620
376
370
363
357
350
344
337
331
324
318
311
9,620
9,640
378
371
365
358
352
345
339
332
326
319
313
9,640
9,660
379
372
366
360
353
347
340
334
327
321
314
9,660
9,680
380
374
367
361
354
348
341
335
328
322
315
9,680
9,700
382
375
369
362
356
349
343
336
330
323
317
9,700
9,720
383
377
370
364
357
351
344
338
331
325
318
9,720
9,740
384
378
371
365
358
352
345
339
333
326
320
9,740
9,760
386
379
373
366
360
353
347
340
334
327
321
9,760
9,780
387
381
374
368
361
355
348
342
335
329
322
9,780
9,800
388
382
376
369
363
356
350
343
337
330
324
9,800
9,820
390
383
377
370
364
357
351
344
338
331
325
9,820
9,840
391
385
378
372
365
359
352
346
339
333
326
9,840
9,860
393
386
380
373
367
360
354
347
341
334
328
9,860
9,880
394
387
381
374
368
361
355
349
342
336
329
9,880
9,900
395
389
382
376
369
363
356
350
343
337
330
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-194
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
9,900
9,920
397
390
384
377
371
364
358
351
345
338
332
9,920
9,940
398
392
385
379
372
366
359
353
346
340
333
9,940
9,960
399
393
386
380
373
367
360
354
347
341
335
9,960
9,980
401
394
388
381
375
368
362
355
349
342
336
9,980
10,000
402
396
389
383
376
370
363
357
350
344
337
10,000
10,020
403
397
390
384
378
371
365
358
352
345
339
10,020
10,040
405
398
392
385
379
372
366
359
353
346
340
10,040
10,060
406
400
393
387
380
374
367
361
354
348
341
10,060
10,080
408
401
395
388
382
375
369
362
356
349
343
10,080
10,100
409
402
396
389
383
376
370
363
357
351
344
10,100
10,120
410
404
397
391
384
378
371
365
358
352
345
10,120
10,140
412
405
399
392
386
379
373
366
360
353
347
10,140
10,160
413
406
400
394
387
381
374
368
361
355
348
10,160
10,180
414
408
401
395
388
382
375
369
362
356
349
10,180
10,200
416
409
403
396
390
383
377
370
364
357
351
10,200
10,220
417
411
404
398
391
385
378
372
365
359
352
10,220
10,240
418
412
405
399
392
386
379
373
367
360
354
10,240
10,260
420
413
407
400
394
387
381
374
368
361
355
10,260
10,280
421
415
408
402
395
389
382
376
369
363
356
10,280
10,300
422
416
410
403
397
390
384
377
371
364
358
10,300
10,320
424
417
411
404
398
391
385
378
372
365
359
10,320
10,340
425
419
412
406
399
393
386
380
373
367
360
10,340
10,360
427
420
414
407
401
394
388
381
375
368
362
10,360
10,380
428
421
415
408
402
395
389
383
376
370
363
10,380
10,400
429
423
416
410
403
397
390
384
377
371
364
10,400
10,420
431
424
418
411
405
398
392
385
379
372
366
10,420
10,440
432
426
419
413
406
400
393
387
380
374
367
10,440
10,460
433
427
420
414
407
401
394
388
381
375
369
10,460
10,480
435
428
422
415
409
402
396
389
383
376
370
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-195
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
10,480
10,500
436
430
423
417
410
404
397
391
384
378
371
10,500
10,520
437
431
424
418
412
405
399
392
386
379
373
10,520
10,540
439
432
426
419
413
406
400
393
387
380
374
10,540
10,560
440
434
427
421
414
408
401
395
388
382
375
10,560
10,580
442
435
429
422
416
409
403
396
390
383
377
10,580
10,600
443
436
430
423
417
410
404
397
391
385
378
10,600
10,620
444
438
431
425
418
412
405
399
392
386
379
10,620
10,640
446
439
433
426
420
413
407
400
394
387
381
10,640
10,660
447
440
434
428
421
415
408
402
395
389
382
10,660
10,680
448
442
435
429
422
416
409
403
396
390
383
10,680
10,700
450
443
437
430
424
417
411
404
398
391
385
10,700
10,720
451
445
438
432
425
419
412
406
399
393
386
10,720
10,740
452
446
439
433
426
420
413
407
401
394
388
10,740
10,760
454
447
441
434
428
421
415
408
402
395
389
10,760
10,780
455
449
442
436
429
423
416
410
403
397
390
10,780
10,800
456
450
444
437
431
424
418
411
405
398
392
10,800
10,820
458
451
445
438
432
425
419
412
406
399
393
10,820
10,840
459
453
446
440
433
427
420
414
407
401
394
10,840
10,860
461
454
448
441
435
428
422
415
409
402
396
10,860
10,880
462
455
449
442
436
429
423
417
410
404
397
10,880
10,900
463
457
450
444
437
431
424
418
411
405
398
10,900
10,920
465
458
452
445
439
432
426
419
413
406
400
10,920
10,940
466
460
453
447
440
434
427
421
414
408
401
10,940
10,960
467
461
454
448
441
435
428
422
415
409
403
10,960
10,980
469
462
456
449
443
436
430
423
417
410
404
10,980
11,000
470
464
457
451
444
438
431
425
418
412
405
11,000
11,020
471
465
458
452
446
439
433
426
420
413
407
11,020
11,040
473
466
460
453
447
440
434
427
421
414
408
11,040
11,060
474
468
461
455
448
442
435
429
422
416
409
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-196
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
11,060
11,080
476
469
463
456
450
443
437
430
424
417
411
11,080
11,100
477
470
464
457
451
444
438
431
425
419
412
11,100
11,120
478
472
465
459
452
446
439
433
426
420
413
11,120
11,140
480
473
467
460
454
447
441
434
428
421
415
11,140
11,160
481
474
468
462
455
449
442
436
429
423
416
11,160
11,180
482
476
469
463
456
450
443
437
430
424
417
11,180
11,200
484
477
471
464
458
451
445
438
432
425
419
11,200
11,220
485
479
472
466
459
453
446
440
433
427
420
11,220
11,240
486
480
473
467
460
454
447
441
435
428
422
11,240
11,260
488
481
475
468
462
455
449
442
436
429
423
11,260
11,280
489
483
476
470
463
457
450
444
437
431
424
11,280
11,300
490
484
478
471
465
458
452
445
439
432
426
11,300
11,320
492
485
479
472
466
459
453
446
440
433
427
11,320
11,340
493
487
480
474
467
461
454
448
441
435
428
11,340
11,360
495
488
482
475
469
462
456
449
443
436
430
11,360
11,380
496
489
483
476
470
463
457
451
444
438
431
11,380
11,400
497
491
484
478
471
465
458
452
445
439
432
11,400
11,420
499
492
486
479
473
466
460
453
447
440
434
11,420
11,440
500
494
487
481
474
468
461
455
448
442
435
11,440
11,460
501
495
488
482
475
469
462
456
449
443
437
11,460
11,480
503
496
490
483
477
470
464
457
451
444
438
11,480
11,500
504
498
491
485
478
472
465
459
452
446
439
11,500
11,520
505
499
492
486
480
473
467
460
454
447
441
11,520
11,540
507
500
494
487
481
474
468
461
455
448
442
11,540
11,560
508
502
495
489
482
476
469
463
456
450
443
11,560
11,580
510
503
497
490
484
477
471
464
458
451
445
11,580
11,600
511
504
498
491
485
478
472
465
459
453
446
11,600
11,620
512
506
499
493
486
480
473
467
460
454
447
11,620
11,640
514
507
501
494
488
481
475
468
462
455
449
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-197
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
11,640
11,660
515
508
502
496
489
483
476
470
463
457
450
11,660
11,680
516
510
503
497
490
484
477
471
464
458
451
11,680
11,700
518
511
505
498
492
485
479
472
466
459
453
11,700
11,720
519
513
506
500
493
487
480
474
467
461
454
11,720
11,740
520
514
507
501
494
488
481
475
469
462
456
11,740
11,760
522
515
509
502
496
489
483
476
470
463
457
11,760
11,780
523
517
510
504
497
491
484
478
471
465
458
11,780
11,800
524
518
512
505
499
492
486
479
473
466
460
11,800
11,820
526
519
513
506
500
493
487
480
474
467
461
11,820
11,840
527
521
514
508
501
495
488
482
475
469
462
11,840
11,860
529
522
516
509
503
496
490
483
477
470
464
11,860
11,880
530
523
517
510
504
497
491
485
478
472
465
11,880
11,900
531
525
518
512
505
499
492
486
479
473
466
11,900
11,920
533
526
520
513
507
500
494
487
481
474
468
11,920
11,940
534
528
521
515
508
502
495
489
482
476
469
11,940
11,960
535
529
522
516
509
503
496
490
483
477
471
11,960
11,980
537
530
524
517
511
504
498
491
485
478
472
11,980
12,000
538
532
525
519
512
506
499
493
486
480
473
12,000
12,020
539
533
526
520
514
507
501
494
488
481
475
12,020
12,040
541
534
528
521
515
508
502
495
489
482
476
12,040
12,060
542
536
529
523
516
510
503
497
490
484
477
12,060
12,080
544
537
531
524
518
511
505
498
492
485
479
12,080
12,100
545
538
532
525
519
512
506
499
493
487
480
12,100
12,120
546
540
533
527
520
514
507
501
494
488
481
12,120
12,140
548
541
535
528
522
515
509
502
496
489
483
12,140
12,160
549
542
536
530
523
517
510
504
497
491
484
12,160
12,180
550
544
537
531
524
518
511
505
498
492
485
12,180
12,200
552
545
539
532
526
519
513
506
500
493
487
12,200
12,220
553
547
540
534
527
521
514
508
501
495
488
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-198
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
12,220
12,240
554
548
541
535
528
522
515
509
503
496
490
12,240
12,260
556
549
543
536
530
523
517
510
504
497
491
12,260
12,280
557
551
544
538
531
525
518
512
505
499
492
12,280
12,300
558
552
546
539
533
526
520
513
507
500
494
12,300
12,320
560
553
547
540
534
527
521
514
508
501
495
12,320
12,340
561
555
548
542
535
529
522
516
509
503
496
12,340
12,360
563
556
550
543
537
530
524
517
511
504
498
12,360
12,380
564
557
551
544
538
531
525
519
512
506
499
12,380
12,400
565
559
552
546
539
533
526
520
513
507
500
12,400
12,420
567
560
554
547
541
534
528
521
515
508
502
12,420
12,440
568
562
555
549
542
536
529
523
516
510
503
12,440
12,460
569
563
556
550
543
537
530
524
517
511
505
12,460
12,480
571
564
558
551
545
538
532
525
519
512
506
12,480
12,500
572
566
559
553
546
540
533
527
520
514
507
12,500
12,520
573
567
560
554
548
541
535
528
522
515
509
12,520
12,540
575
568
562
555
549
542
536
529
523
516
510
12,540
12,560
576
570
563
557
550
544
537
531
524
518
511
12,560
12,580
578
571
565
558
552
545
539
532
526
519
513
12,580
12,600
579
572
566
559
553
546
540
533
527
521
514
12,600
12,620
580
574
567
561
554
548
541
535
528
522
515
12,620
12,640
582
575
569
562
556
549
543
536
530
523
517
12,640
12,660
583
576
570
564
557
551
544
538
531
525
518
12,660
12,680
584
578
571
565
558
552
545
539
532
526
519
12,680
12,700
586
579
573
566
560
553
547
540
534
527
521
12,700
12,720
587
581
574
568
561
555
548
542
535
529
522
12,720
12,740
588
582
575
569
562
556
549
543
537
530
524
12,740
12,760
590
583
577
570
564
557
551
544
538
531
525
12,760
12,780
591
585
578
572
565
559
552
546
539
533
526
12,780
12,800
592
586
580
573
567
560
554
547
541
534
528
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-199
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
12,800
12,820
594
587
581
574
568
561
555
548
542
535
529
12,820
12,840
595
589
582
576
569
563
556
550
543
537
530
12,840
12,860
597
590
584
577
571
564
558
551
545
538
532
12,860
12,880
598
591
585
578
572
565
559
553
546
540
533
12,880
12,900
599
593
586
580
573
567
560
554
547
541
534
12,900
12,920
601
594
588
581
575
568
562
555
549
542
536
12,920
12,940
602
596
589
583
576
570
563
557
550
544
537
12,940
12,960
603
597
590
584
577
571
564
558
551
545
539
12,960
12,980
605
598
592
585
579
572
566
559
553
546
540
12,980
13,000
606
600
593
587
580
574
567
561
554
548
541
13,000
13,020
607
601
594
588
582
575
569
562
556
549
543
13,020
13,040
609
602
596
589
583
576
570
563
557
550
544
13,040
13,060
610
604
597
591
584
578
571
565
558
552
545
13,060
13,080
612
605
599
592
586
579
573
566
560
553
547
13,080
13,100
613
606
600
593
587
580
574
567
561
555
548
13,100
13,120
614
608
601
595
588
582
575
569
562
556
549
13,120
13,140
616
609
603
596
590
583
577
570
564
557
551
13,140
13,160
617
610
604
598
591
585
578
572
565
559
552
13,160
13,180
618
612
605
599
592
586
579
573
566
560
553
13,180
13,200
620
613
607
600
594
587
581
574
568
561
555
13,200
13,220
621
615
608
602
595
589
582
576
569
563
556
13,220
13,240
622
616
609
603
596
590
583
577
571
564
558
13,240
13,260
624
617
611
604
598
591
585
578
572
565
559
13,260
13,280
625
619
612
606
599
593
586
580
573
567
560
13,280
13,300
626
620
614
607
601
594
588
581
575
568
562
13,300
13,320
628
621
615
608
602
595
589
582
576
569
563
13,320
13,340
629
623
616
610
603
597
590
584
577
571
564
13,340
13,360
631
624
618
611
605
598
592
585
579
572
566
13,360
13,380
632
625
619
612
606
599
593
587
580
574
567
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-200
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
13,380
13,400
633
627
620
614
607
601
594
588
581
575
568
13,400
13,420
635
628
622
615
609
602
596
589
583
576
570
13,420
13,440
636
630
623
617
610
604
597
591
584
578
571
13,440
13,460
637
631
624
618
611
605
598
592
585
579
573
13,460
13,480
639
632
626
619
613
606
600
593
587
580
574
13,480
13,500
640
634
627
621
614
608
601
595
588
582
575
13,500
13,520
641
635
628
622
616
609
603
596
590
583
577
13,520
13,540
643
636
630
623
617
610
604
597
591
584
578
13,540
13,560
644
638
631
625
618
612
605
599
592
586
579
13,560
13,580
646
639
633
626
620
613
607
600
594
587
581
13,580
13,600
647
640
634
627
621
614
608
601
595
589
582
13,600
13,620
648
642
635
629
622
616
609
603
596
590
583
13,620
13,640
650
643
637
630
624
617
611
604
598
591
585
13,640
13,660
651
644
638
632
625
619
612
606
599
593
586
13,660
13,680
652
646
639
633
626
620
613
607
600
594
587
13,680
13,700
654
647
641
634
628
621
615
608
602
595
589
13,700
13,720
655
649
642
636
629
623
616
610
603
597
590
13,720
13,740
656
650
643
637
630
624
617
611
605
598
592
13,740
13,760
658
651
645
638
632
625
619
612
606
599
593
13,760
13,780
659
653
646
640
633
627
620
614
607
601
594
13,780
13,800
660
654
648
641
635
628
622
615
609
602
596
13,800
13,820
662
655
649
642
636
629
623
616
610
603
597
13,820
13,840
663
657
650
644
637
631
624
618
611
605
598
13,840
13,860
665
658
652
645
639
632
626
619
613
606
600
13,860
13,880
666
659
653
646
640
633
627
621
614
608
601
13,880
13,900
667
661
654
648
641
635
628
622
615
609
602
13,900
13,920
669
662
656
649
643
636
630
623
617
610
604
13,920
13,940
670
664
657
651
644
638
631
625
618
612
605
13,940
13,960
671
665
658
652
645
639
632
626
619
613
607
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-201
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
13,960
13,980
673
666
660
653
647
640
634
627
621
614
608
13,980
14,000
674
668
661
655
648
642
635
629
622
616
609
14,000
14,020
675
669
662
656
650
643
637
630
624
617
611
14,020
14,040
677
670
664
657
651
644
638
631
625
618
612
14,040
14,060
678
672
665
659
652
646
639
633
626
620
613
14,060
14,080
680
673
667
660
654
647
641
634
628
621
615
14,080
14,100
681
674
668
661
655
648
642
635
629
623
616
14,100
14,120
682
676
669
663
656
650
643
637
630
624
617
14,120
14,140
684
677
671
664
658
651
645
638
632
625
619
14,140
14,160
685
678
672
666
659
653
646
640
633
627
620
14,160
14,180
686
680
673
667
660
654
647
641
634
628
621
14,180
14,200
688
681
675
668
662
655
649
642
636
629
623
14,200
14,220
689
683
676
670
663
657
650
644
637
631
624
14,220
14,240
690
684
677
671
664
658
651
645
639
632
626
14,240
14,260
692
685
679
672
666
659
653
646
640
633
627
14,260
14,280
693
687
680
674
667
661
654
648
641
635
628
14,280
14,300
694
688
682
675
669
662
656
649
643
636
630
14,300
14,320
696
689
683
676
670
663
657
650
644
637
631
14,320
14,340
697
691
684
678
671
665
658
652
645
639
632
14,340
14,360
699
692
686
679
673
666
660
653
647
640
634
14,360
14,380
700
693
687
680
674
667
661
655
648
642
635
14,380
14,400
701
695
688
682
675
669
662
656
649
643
636
14,400
14,420
703
696
690
683
677
670
664
657
651
644
638
14,420
14,440
704
698
691
685
678
672
665
659
652
646
639
14,440
14,460
705
699
692
686
679
673
666
660
653
647
641
14,460
14,480
707
700
694
687
681
674
668
661
655
648
642
14,480
14,500
708
702
695
689
682
676
669
663
656
650
643
14,500
14,520
709
703
696
690
684
677
671
664
658
651
645
14,520
14,540
711
704
698
691
685
678
672
665
659
652
646
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-202
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
14,540
14,560
712
706
699
693
686
680
673
667
660
654
647
14,560
14,580
714
707
701
694
688
681
675
668
662
655
649
14,580
14,600
715
708
702
695
689
682
676
669
663
657
650
14,600
14,620
716
710
703
697
690
684
677
671
664
658
651
14,620
14,640
718
711
705
698
692
685
679
672
666
659
653
14,640
14,660
719
712
706
700
693
687
680
674
667
661
654
14,660
14,680
720
714
707
701
694
688
681
675
668
662
655
14,680
14,700
722
715
709
702
696
689
683
676
670
663
657
14,700
14,720
723
717
710
704
697
691
684
678
671
665
658
14,720
14,740
724
718
711
705
698
692
685
679
673
666
660
14,740
14,760
726
719
713
706
700
693
687
680
674
667
661
14,760
14,780
727
721
714
708
701
695
688
682
675
669
662
14,780
14,800
728
722
716
709
703
696
690
683
677
670
664
14,800
14,820
730
723
717
710
704
697
691
684
678
671
665
14,820
14,840
731
725
718
712
705
699
692
686
679
673
666
14,840
14,860
733
726
720
713
707
700
694
687
681
674
668
14,860
14,880
734
727
721
714
708
701
695
689
682
676
669
14,880
14,900
735
729
722
716
709
703
696
690
683
677
670
14,900
14,920
737
730
724
717
711
704
698
691
685
678
672
14,920
14,940
738
732
725
719
712
706
699
693
686
680
673
14,940
14,960
739
733
726
720
713
707
700
694
687
681
675
14,960
14,980
741
734
728
721
715
708
702
695
689
682
676
14,980
15,000
742
736
729
723
716
710
703
697
690
684
677
15,000
15,020
743
737
730
724
718
711
705
698
692
685
679
15,020
15,040
745
738
732
725
719
712
706
699
693
686
680
15,040
15,060
746
740
733
727
720
714
707
701
694
688
681
15,060
15,080
748
741
735
728
722
715
709
702
696
689
683
15,080
15,100
749
742
736
729
723
716
710
703
697
691
684
15,100
15,120
750
744
737
731
724
718
711
705
698
692
685
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-203
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
15,120
15,140
752
745
739
732
726
719
713
706
700
693
687
15,140
15,160
753
746
740
734
727
721
714
708
701
695
688
15,160
15,180
754
748
741
735
728
722
715
709
702
696
689
15,180
15,200
756
749
743
736
730
723
717
710
704
697
691
15,200
15,220
757
751
744
738
731
725
718
712
705
699
692
15,220
15,240
758
752
745
739
732
726
719
713
707
700
694
15,240
15,260
760
753
747
740
734
727
721
714
708
701
695
15,260
15,280
761
755
748
742
735
729
722
716
709
703
696
15,280
15,300
762
756
750
743
737
730
724
717
711
704
698
15,300
15,320
764
757
751
744
738
731
725
718
712
705
699
15,320
15,340
765
759
752
746
739
733
726
720
713
707
700
15,340
15,360
767
760
754
747
741
734
728
721
715
708
702
15,360
15,380
768
761
755
748
742
735
729
723
716
710
703
15,380
15,400
769
763
756
750
743
737
730
724
717
711
704
15,400
15,420
771
764
758
751
745
738
732
725
719
712
706
15,420
15,440
772
766
759
753
746
740
733
727
720
714
707
15,440
15,460
773
767
760
754
747
741
734
728
721
715
709
15,460
15,480
775
768
762
755
749
742
736
729
723
716
710
15,480
15,500
776
770
763
757
750
744
737
731
724
718
711
15,500
15,520
777
771
764
758
752
745
739
732
726
719
713
15,520
15,540
779
772
766
759
753
746
740
733
727
720
714
15,540
15,560
780
774
767
761
754
748
741
735
728
722
715
15,560
15,580
782
775
769
762
756
749
743
736
730
723
717
15,580
15,600
783
776
770
763
757
750
744
737
731
725
718
15,600
15,620
784
778
771
765
758
752
745
739
732
726
719
15,620
15,640
786
779
773
766
760
753
747
740
734
727
721
15,640
15,660
787
780
774
768
761
755
748
742
735
729
722
15,660
15,680
788
782
775
769
762
756
749
743
736
730
723
15,680
15,700
790
783
777
770
764
757
751
744
738
731
725
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-204
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
15,700
15,720
791
785
778
772
765
759
752
746
739
733
726
15,720
15,740
792
786
779
773
766
760
753
747
741
734
728
15,740
15,760
794
787
781
774
768
761
755
748
742
735
729
15,760
15,780
795
789
782
776
769
763
756
750
743
737
730
15,780
15,800
796
790
784
777
771
764
758
751
745
738
732
15,800
15,820
798
791
785
778
772
765
759
752
746
739
733
15,820
15,840
799
793
786
780
773
767
760
754
747
741
734
15,840
15,860
801
794
788
781
775
768
762
755
749
742
736
15,860
15,880
802
795
789
782
776
769
763
757
750
744
737
15,880
15,900
803
797
790
784
777
771
764
758
751
745
738
15,900
15,920
805
798
792
785
779
772
766
759
753
746
740
15,920
15,940
806
800
793
787
780
774
767
761
754
748
741
15,940
15,960
807
801
794
788
781
775
768
762
755
749
743
15,960
15,980
809
802
796
789
783
776
770
763
757
750
744
15,980
16,000
810
804
797
791
784
778
771
765
758
752
745
16,000
16,020
811
805
798
792
786
779
773
766
760
753
747
16,020
16,040
813
806
800
793
787
780
774
767
761
754
748
16,040
16,060
814
808
801
795
788
782
775
769
762
756
749
16,060
16,080
816
809
803
796
790
783
777
770
764
757
751
16,080
16,100
817
810
804
797
791
784
778
771
765
759
752
16,100
16,120
818
812
805
799
792
786
779
773
766
760
753
16,120
16,140
820
813
807
800
794
787
781
774
768
761
755
16,140
16,160
821
814
808
802
795
789
782
776
769
763
756
16,160
16,180
822
816
809
803
796
790
783
777
770
764
757
16,180
16,200
824
817
811
804
798
791
785
778
772
765
759
16,200
16,220
825
819
812
806
799
793
786
780
773
767
760
16,220
16,240
826
820
813
807
800
794
787
781
775
768
762
16,240
16,260
828
821
815
808
802
795
789
782
776
769
763
16,260
16,280
829
823
816
810
803
797
790
784
777
771
764
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-205
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
16,280
16,300
830
824
818
811
805
798
792
785
779
772
766
16,300
16,320
832
825
819
812
806
799
793
786
780
773
767
16,320
16,340
833
827
820
814
807
801
794
788
781
775
768
16,340
16,360
835
828
822
815
809
802
796
789
783
776
770
16,360
16,380
836
829
823
816
810
803
797
791
784
778
771
16,380
16,400
837
831
824
818
811
805
798
792
785
779
772
16,400
16,420
839
832
826
819
813
806
800
793
787
780
774
16,420
16,440
840
834
827
821
814
808
801
795
788
782
775
16,440
16,460
841
835
828
822
815
809
802
796
789
783
777
16,460
16,480
843
836
830
823
817
810
804
797
791
784
778
16,480
16,500
844
838
831
825
818
812
805
799
792
786
779
16,500
16,520
845
839
832
826
820
813
807
800
794
787
781
16,520
16,540
847
840
834
827
821
814
808
801
795
788
782
16,540
16,560
848
842
835
829
822
816
809
803
796
790
783
16,560
16,580
850
843
837
830
824
817
811
804
798
791
785
16,580
16,600
851
844
838
831
825
818
812
805
799
793
786
16,600
16,620
852
846
839
833
826
820
813
807
800
794
787
16,620
16,640
854
847
841
834
828
821
815
808
802
795
789
16,640
16,660
855
848
842
836
829
823
816
810
803
797
790
16,660
16,680
856
850
843
837
830
824
817
811
804
798
791
16,680
16,700
858
851
845
838
832
825
819
812
806
799
793
16,700
16,720
859
853
846
840
833
827
820
814
807
801
794
16,720
16,740
860
854
847
841
834
828
821
815
809
802
796
16,740
16,760
862
855
849
842
836
829
823
816
810
803
797
16,760
16,780
863
857
850
844
837
831
824
818
811
805
798
16,780
16,800
864
858
852
845
839
832
826
819
813
806
800
16,800
16,820
866
859
853
846
840
833
827
820
814
807
801
16,820
16,840
867
861
854
848
841
835
828
822
815
809
802
16,840
16,860
869
862
856
849
843
836
830
823
817
810
804
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-206
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
16,860
16,880
870
863
857
850
844
837
831
825
818
812
805
16,880
16,900
871
865
858
852
845
839
832
826
819
813
806
16,900
16,920
873
866
860
853
847
840
834
827
821
814
808
16,920
16,940
874
868
861
855
848
842
835
829
822
816
809
16,940
16,960
875
869
862
856
849
843
836
830
823
817
811
16,960
16,980
877
870
864
857
851
844
838
831
825
818
812
16,980
17,000
878
872
865
859
852
846
839
833
826
820
813
17,000
17,020
879
873
866
860
854
847
841
834
828
821
815
17,020
17,040
881
874
868
861
855
848
842
835
829
822
816
17,040
17,060
882
876
869
863
856
850
843
837
830
824
817
17,060
17,080
884
877
871
864
858
851
845
838
832
825
819
17,080
17,100
885
878
872
865
859
852
846
839
833
827
820
17,100
17,120
886
880
873
867
860
854
847
841
834
828
821
17,120
17,140
888
881
875
868
862
855
849
842
836
829
823
17,140
17,160
889
882
876
870
863
857
850
844
837
831
824
17,160
17,180
890
884
877
871
864
858
851
845
838
832
825
17,180
17,200
892
885
879
872
866
859
853
846
840
833
827
17,200
17,220
893
887
880
874
867
861
854
848
841
835
828
17,220
17,240
894
888
881
875
868
862
855
849
843
836
830
17,240
17,260
896
889
883
876
870
863
857
850
844
837
831
17,260
17,280
897
891
884
878
871
865
858
852
845
839
832
17,280
17,300
898
892
886
879
873
866
860
853
847
840
834
17,300
17,320
900
893
887
880
874
867
861
854
848
841
835
17,320
17,340
901
895
888
882
875
869
862
856
849
843
836
17,340
17,360
903
896
890
883
877
870
864
857
851
844
838
17,360
17,380
904
897
891
884
878
871
865
859
852
846
839
17,380
17,400
905
899
892
886
879
873
866
860
853
847
840
17,400
17,420
907
900
894
887
881
874
868
861
855
848
842
17,420
17,440
908
902
895
889
882
876
869
863
856
850
843
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-207
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
17,440
17,460
909
903
896
890
883
877
870
864
857
851
845
17,460
17,480
911
904
898
891
885
878
872
865
859
852
846
17,480
17,500
912
906
899
893
886
880
873
867
860
854
847
17,500
17,520
913
907
900
894
888
881
875
868
862
855
849
17,520
17,540
915
908
902
895
889
882
876
869
863
856
850
17,540
17,560
916
910
903
897
890
884
877
871
864
858
851
17,560
17,580
918
911
905
898
892
885
879
872
866
859
853
17,580
17,600
919
912
906
899
893
886
880
873
867
861
854
17,600
17,620
920
914
907
901
894
888
881
875
868
862
855
17,620
17,640
922
915
909
902
896
889
883
876
870
863
857
17,640
17,660
923
916
910
904
897
891
884
878
871
865
858
17,660
17,680
924
918
911
905
898
892
885
879
872
866
859
17,680
17,700
926
919
913
906
900
893
887
880
874
867
861
17,700
17,720
927
921
914
908
901
895
888
882
875
869
862
17,720
17,740
928
922
915
909
902
896
889
883
877
870
864
17,740
17,760
930
923
917
910
904
897
891
884
878
871
865
17,760
17,780
931
925
918
912
905
899
892
886
879
873
866
17,780
17,800
932
926
920
913
907
900
894
887
881
874
868
17,800
17,820
934
927
921
914
908
901
895
888
882
875
869
17,820
17,840
935
929
922
916
909
903
896
890
883
877
870
17,840
17,860
937
930
924
917
911
904
898
891
885
878
872
17,860
17,880
938
931
925
918
912
905
899
893
886
880
873
17,880
17,900
939
933
926
920
913
907
900
894
887
881
874
17,900
17,920
941
934
928
921
915
908
902
895
889
882
876
17,920
17,940
942
936
929
923
916
910
903
897
890
884
877
17,940
17,960
943
937
930
924
917
911
904
898
891
885
879
17,960
17,980
945
938
932
925
919
912
906
899
893
886
880
17,980
18,000
946
940
933
927
920
914
907
901
894
888
881
18,000
18,020
947
941
934
928
922
915
909
902
896
889
883
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-208
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
18,020
18,040
949
942
936
929
923
916
910
903
897
890
884
18,040
18,060
950
944
937
931
924
918
911
905
898
892
885
18,060
18,080
952
945
939
932
926
919
913
906
900
893
887
18,080
18,100
953
946
940
933
927
920
914
907
901
895
888
18,100
18,120
954
948
941
935
928
922
915
909
902
896
889
18,120
18,140
956
949
943
936
930
923
917
910
904
897
891
18,140
18,160
957
950
944
938
931
925
918
912
905
899
892
18,160
18,180
958
952
945
939
932
926
919
913
906
900
893
18,180
18,200
960
953
947
940
934
927
921
914
908
901
895
18,200
18,220
961
955
948
942
935
929
922
916
909
903
896
18,220
18,240
962
956
949
943
936
930
923
917
911
904
898
18,240
18,260
964
957
951
944
938
931
925
918
912
905
899
18,260
18,280
965
959
952
946
939
933
926
920
913
907
900
18,280
18,300
966
960
954
947
941
934
928
921
915
908
902
18,300
18,320
968
961
955
948
942
935
929
922
916
909
903
18,320
18,340
969
963
956
950
943
937
930
924
917
911
904
18,340
18,360
971
964
958
951
945
938
932
925
919
912
906
18,360
18,380
972
965
959
952
946
939
933
927
920
914
907
18,380
18,400
973
967
960
954
947
941
934
928
921
915
908
18,400
18,420
975
968
962
955
949
942
936
929
923
916
910
18,420
18,440
976
970
963
957
950
944
937
931
924
918
911
18,440
18,460
977
971
964
958
951
945
938
932
925
919
913
18,460
18,480
979
972
966
959
953
946
940
933
927
920
914
18,480
18,500
980
974
967
961
954
948
941
935
928
922
915
18,500
18,520
981
975
968
962
956
949
943
936
930
923
917
18,520
18,540
983
976
970
963
957
950
944
937
931
924
918
18,540
18,560
984
978
971
965
958
952
945
939
932
926
919
18,560
18,580
986
979
973
966
960
953
947
940
934
927
921
18,580
18,600
987
980
974
967
961
954
948
941
935
929
922
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-209
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
18,600
18,620
988
982
975
969
962
956
949
943
936
930
923
18,620
18,640
990
983
977
970
964
957
951
944
938
931
925
18,640
18,660
991
984
978
972
965
959
952
946
939
933
926
18,660
18,680
992
986
979
973
966
960
953
947
940
934
927
18,680
18,700
994
987
981
974
968
961
955
948
942
935
929
18,700
18,720
995
989
982
976
969
963
956
950
943
937
930
18,720
18,740
996
990
983
977
970
964
957
951
945
938
932
18,740
18,760
998
991
985
978
972
965
959
952
946
939
933
18,760
18,780
999
993
986
980
973
967
960
954
947
941
934
18,780
18,800
1,000
994
988
981
975
968
962
955
949
942
936
18,800
18,820
1,002
995
989
982
976
969
963
956
950
943
937
18,820
18,840
1,003
997
990
984
977
971
964
958
951
945
938
18,840
18,860
1,005
998
992
985
979
972
966
959
953
946
940
18,860
18,880
1,006
999
993
986
980
973
967
961
954
948
941
18,880
18,900
1,007
1,001
994
988
981
975
968
962
955
949
942
18,900
18,920
1,009
1,002
996
989
983
976
970
963
957
950
944
18,920
18,940
1,010
1,004
997
991
984
978
971
965
958
952
945
18,940
18,960
1,011
1,005
998
992
985
979
972
966
959
953
947
18,960
18,980
1,013
1,006
1,000
993
987
980
974
967
961
954
948
18,980
19,000
1,014
1,008
1,001
995
988
982
975
969
962
956
949
19,000
19,020
1,015
1,009
1,002
996
990
983
977
970
964
957
951
19,020
19,040
1,017
1,010
1,004
997
991
984
978
971
965
958
952
19,040
19,060
1,018
1,012
1,005
999
992
986
979
973
966
960
953
19,060
19,080
1,020
1,013
1,007
1,000
994
987
981
974
968
961
955
19,080
19,100
1,021
1,014
1,008
1,001
995
988
982
975
969
963
956
19,100
19,120
1,022
1,016
1,009
1,003
996
990
983
977
970
964
957
19,120
19,140
1,024
1,017
1,011
1,004
998
991
985
978
972
965
959
19,140
19,160
1,025
1,018
1,012
1,006
999
993
986
980
973
967
960
19,160
19,180
1,026
1,020
1,013
1,007
1,000
994
987
981
974
968
961
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-210
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
19,180
19,200
1,028
1,021
1,015
1,008
1,002
995
989
982
976
969
963
19,200
19,220
1,029
1,023
1,016
1,010
1,003
997
990
984
977
971
964
19,220
19,240
1,030
1,024
1,017
1,011
1,004
998
991
985
979
972
966
19,240
19,260
1,032
1,025
1,019
1,012
1,006
999
993
986
980
973
967
19,260
19,280
1,033
1,027
1,020
1,014
1,007
1,001
994
988
981
975
968
19,280
19,300
1,034
1,028
1,022
1,015
1,009
1,002
996
989
983
976
970
19,300
19,320
1,036
1,029
1,023
1,016
1,010
1,003
997
990
984
977
971
19,320
19,340
1,037
1,031
1,024
1,018
1,011
1,005
998
992
985
979
972
19,340
19,360
1,039
1,032
1,026
1,019
1,013
1,006
1,000
993
987
980
974
19,360
19,380
1,040
1,033
1,027
1,020
1,014
1,007
1,001
995
988
982
975
19,380
19,400
1,041
1,035
1,028
1,022
1,015
1,009
1,002
996
989
983
976
19,400
19,420
1,043
1,036
1,030
1,023
1,017
1,010
1,004
997
991
984
978
19,420
19,440
1,044
1,038
1,031
1,025
1,018
1,012
1,005
999
992
986
979
19,440
19,460
1,045
1,039
1,032
1,026
1,019
1,013
1,006
1,000
993
987
981
19,460
19,480
1,047
1,040
1,034
1,027
1,021
1,014
1,008
1,001
995
988
982
19,480
19,500
1,048
1,042
1,035
1,029
1,022
1,016
1,009
1,003
996
990
983
19,500
19,520
1,049
1,043
1,036
1,030
1,024
1,017
1,011
1,004
998
991
985
19,520
19,540
1,051
1,044
1,038
1,031
1,025
1,018
1,012
1,005
999
992
986
19,540
19,560
1,052
1,046
1,039
1,033
1,026
1,020
1,013
1,007
1,000
994
987
19,560
19,580
1,054
1,047
1,041
1,034
1,028
1,021
1,015
1,008
1,002
995
989
19,580
19,600
1,055
1,048
1,042
1,035
1,029
1,022
1,016
1,009
1,003
997
990
19,600
19,620
1,056
1,050
1,043
1,037
1,030
1,024
1,017
1,011
1,004
998
991
19,620
19,640
1,058
1,051
1,045
1,038
1,032
1,025
1,019
1,012
1,006
999
993
19,640
19,660
1,059
1,052
1,046
1,040
1,033
1,027
1,020
1,014
1,007
1,001
994
19,660
19,680
1,060
1,054
1,047
1,041
1,034
1,028
1,021
1,015
1,008
1,002
995
19,680
19,700
1,062
1,055
1,049
1,042
1,036
1,029
1,023
1,016
1,010
1,003
997
19,700
19,720
1,063
1,057
1,050
1,044
1,037
1,031
1,024
1,018
1,011
1,005
998
19,720
19,740
1,064
1,058
1,051
1,045
1,038
1,032
1,025
1,019
1,013
1,006
1,000
19,740
19,760
1,066
1,059
1,053
1,046
1,040
1,033
1,027
1,020
1,014
1,007
1,001
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-211
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1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
19,760
19,780
1,067
1,061
1,054
1,048
1,041
1,035
1,028
1,022
1,015
1,009
1,002
19,780
19,800
1,068
1,062
1,056
1,049
1,043
1,036
1,030
1,023
1,017
1,010
1,004
19,800
19,820
1,070
1,063
1,057
1,050
1,044
1,037
1,031
1,024
1,018
1,011
1,005
19,820
19,840
1,071
1,065
1,058
1,052
1,045
1,039
1,032
1,026
1,019
1,013
1,006
19,840
19,860
1,073
1,066
1,060
1,053
1,047
1,040
1,034
1,027
1,021
1,014
1,008
19,860
19,880
1,074
1,067
1,061
1,054
1,048
1,041
1,035
1,029
1,022
1,016
1,009
19,880
19,900
1,075
1,069
1,062
1,056
1,049
1,043
1,036
1,030
1,023
1,017
1,010
19,900
19,920
1,077
1,070
1,064
1,057
1,051
1,044
1,038
1,031
1,025
1,018
1,012
19,920
19,940
1,078
1,072
1,065
1,059
1,052
1,046
1,039
1,033
1,026
1,020
1,013
19,940
19,960
1,079
1,073
1,066
1,060
1,053
1,047
1,040
1,034
1,027
1,021
1,015
19,960
19,980
1,081
1,074
1,068
1,061
1,055
1,048
1,042
1,035
1,029
1,022
1,016
19,980
20,000
1,082
1,076
1,069
1,063
1,056
1,050
1,043
1,037
1,030
1,024
1,017
20,000
20,020
1,083
1,077
1,070
1,064
1,058
1,051
1,045
1,038
1,032
1,025
1,019
20,020
20,040
1,085
1,078
1,072
1,065
1,059
1,052
1,046
1,039
1,033
1,026
1,020
20,040
20,060
1,086
1,080
1,073
1,067
1,060
1,054
1,047
1,041
1,034
1,028
1,021
20,060
20,080
1,088
1,081
1,075
1,068
1,062
1,055
1,049
1,042
1,036
1,029
1,023
20,080
20,100
1,089
1,082
1,076
1,069
1,063
1,056
1,050
1,043
1,037
1,031
1,024
20,100
20,120
1,090
1,084
1,077
1,071
1,064
1,058
1,051
1,045
1,038
1,032
1,025
20,120
20,140
1,092
1,085
1,079
1,072
1,066
1,059
1,053
1,046
1,040
1,033
1,027
20,140
20,160
1,093
1,086
1,080
1,074
1,067
1,061
1,054
1,048
1,041
1,035
1,028
20,160
20,180
1,094
1,088
1,081
1,075
1,068
1,062
1,055
1,049
1,042
1,036
1,029
20,180
20,200
1,096
1,089
1,083
1,076
1,070
1,063
1,057
1,050
1,044
1,037
1,031
20,200
20,220
1,097
1,091
1,084
1,078
1,071
1,065
1,058
1,052
1,045
1,039
1,032
20,220
20,240
1,098
1,092
1,085
1,079
1,072
1,066
1,059
1,053
1,047
1,040
1,034
20,240
20,260
1,100
1,093
1,087
1,080
1,074
1,067
1,061
1,054
1,048
1,041
1,035
20,260
20,280
1,101
1,095
1,088
1,082
1,075
1,069
1,062
1,056
1,049
1,043
1,036
20,280
20,300
1,102
1,096
1,090
1,083
1,077
1,070
1,064
1,057
1,051
1,044
1,038
20,300
20,320
1,104
1,097
1,091
1,084
1,078
1,071
1,065
1,058
1,052
1,045
1,039
20,320
20,340
1,105
1,099
1,092
1,086
1,079
1,073
1,066
1,060
1,053
1,047
1,040
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-212
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
20,340
20,360
1,107
1,100
1,094
1,087
1,081
1,074
1,068
1,061
1,055
1,048
1,042
20,360
20,380
1,108
1,101
1,095
1,088
1,082
1,075
1,069
1,063
1,056
1,050
1,043
20,380
20,400
1,109
1,103
1,096
1,090
1,083
1,077
1,070
1,064
1,057
1,051
1,044
20,400
20,420
1,111
1,104
1,098
1,091
1,085
1,078
1,072
1,065
1,059
1,052
1,046
20,420
20,440
1,112
1,106
1,099
1,093
1,086
1,080
1,073
1,067
1,060
1,054
1,047
20,440
20,460
1,113
1,107
1,100
1,094
1,087
1,081
1,074
1,068
1,061
1,055
1,049
20,460
20,480
1,115
1,108
1,102
1,095
1,089
1,082
1,076
1,069
1,063
1,056
1,050
20,480
20,500
1,116
1,110
1,103
1,097
1,090
1,084
1,077
1,071
1,064
1,058
1,051
20,500
20,520
1,117
1,111
1,104
1,098
1,092
1,085
1,079
1,072
1,066
1,059
1,053
20,520
20,540
1,119
1,112
1,106
1,099
1,093
1,086
1,080
1,073
1,067
1,060
1,054
20,540
20,560
1,120
1,114
1,107
1,101
1,094
1,088
1,081
1,075
1,068
1,062
1,055
20,560
20,580
1,122
1,115
1,109
1,102
1,096
1,089
1,083
1,076
1,070
1,063
1,057
20,580
20,600
1,123
1,116
1,110
1,103
1,097
1,090
1,084
1,077
1,071
1,065
1,058
20,600
20,620
1,124
1,118
1,111
1,105
1,098
1,092
1,085
1,079
1,072
1,066
1,059
20,620
20,640
1,126
1,119
1,113
1,106
1,100
1,093
1,087
1,080
1,074
1,067
1,061
20,640
20,660
1,127
1,120
1,114
1,108
1,101
1,095
1,088
1,082
1,075
1,069
1,062
20,660
20,680
1,128
1,122
1,115
1,109
1,102
1,096
1,089
1,083
1,076
1,070
1,063
20,680
20,700
1,130
1,123
1,117
1,110
1,104
1,097
1,091
1,084
1,078
1,071
1,065
20,700
20,720
1,131
1,125
1,118
1,112
1,105
1,099
1,092
1,086
1,079
1,073
1,066
20,720
20,740
1,132
1,126
1,119
1,113
1,106
1,100
1,093
1,087
1,081
1,074
1,068
20,740
20,760
1,134
1,127
1,121
1,114
1,108
1,101
1,095
1,088
1,082
1,075
1,069
20,760
20,780
1,135
1,129
1,122
1,116
1,109
1,103
1,096
1,090
1,083
1,077
1,070
20,780
20,800
1,136
1,130
1,124
1,117
1,111
1,104
1,098
1,091
1,085
1,078
1,072
20,800
20,820
1,138
1,131
1,125
1,118
1,112
1,105
1,099
1,092
1,086
1,079
1,073
20,820
20,840
1,139
1,133
1,126
1,120
1,113
1,107
1,100
1,094
1,087
1,081
1,074
20,840
20,860
1,141
1,134
1,128
1,121
1,115
1,108
1,102
1,095
1,089
1,082
1,076
20,860
20,880
1,142
1,135
1,129
1,122
1,116
1,109
1,103
1,097
1,090
1,084
1,077
20,880
20,900
1,143
1,137
1,130
1,124
1,117
1,111
1,104
1,098
1,091
1,085
1,078
20,900
20,920
1,145
1,138
1,132
1,125
1,119
1,112
1,106
1,099
1,093
1,086
1,080
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-213
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
20,920
20,940
1,146
1,140
1,133
1,127
1,120
1,114
1,107
1,101
1,094
1,088
1,081
20,940
20,960
1,147
1,141
1,134
1,128
1,121
1,115
1,108
1,102
1,095
1,089
1,083
20,960
20,980
1,149
1,142
1,136
1,129
1,123
1,116
1,110
1,103
1,097
1,090
1,084
20,980
21,000
1,150
1,144
1,137
1,131
1,124
1,118
1,111
1,105
1,098
1,092
1,085
21,000
21,020
1,151
1,145
1,138
1,132
1,126
1,119
1,113
1,106
1,100
1,093
1,087
21,020
21,040
1,153
1,146
1,140
1,133
1,127
1,120
1,114
1,107
1,101
1,094
1,088
21,040
21,060
1,154
1,148
1,141
1,135
1,128
1,122
1,115
1,109
1,102
1,096
1,089
21,060
21,080
1,156
1,149
1,143
1,136
1,130
1,123
1,117
1,110
1,104
1,097
1,091
21,080
21,100
1,157
1,150
1,144
1,137
1,131
1,124
1,118
1,111
1,105
1,099
1,092
21,100
21,120
1,158
1,152
1,145
1,139
1,132
1,126
1,119
1,113
1,106
1,100
1,093
21,120
21,140
1,160
1,153
1,147
1,140
1,134
1,127
1,121
1,114
1,108
1,101
1,095
21,140
21,160
1,161
1,154
1,148
1,142
1,135
1,129
1,122
1,116
1,109
1,103
1,096
21,160
21,180
1,162
1,156
1,149
1,143
1,136
1,130
1,123
1,117
1,110
1,104
1,097
21,180
21,200
1,164
1,157
1,151
1,144
1,138
1,131
1,125
1,118
1,112
1,105
1,099
21,200
21,220
1,165
1,159
1,152
1,146
1,139
1,133
1,126
1,120
1,113
1,107
1,100
21,220
21,240
1,166
1,160
1,153
1,147
1,140
1,134
1,127
1,121
1,115
1,108
1,102
21,240
21,260
1,168
1,161
1,155
1,148
1,142
1,135
1,129
1,122
1,116
1,109
1,103
21,260
21,280
1,169
1,163
1,156
1,150
1,143
1,137
1,130
1,124
1,117
1,111
1,104
21,280
21,300
1,170
1,164
1,158
1,151
1,145
1,138
1,132
1,125
1,119
1,112
1,106
21,300
21,320
1,172
1,165
1,159
1,152
1,146
1,139
1,133
1,126
1,120
1,113
1,107
21,320
21,340
1,173
1,167
1,160
1,154
1,147
1,141
1,134
1,128
1,121
1,115
1,108
21,340
21,360
1,175
1,168
1,162
1,155
1,149
1,142
1,136
1,129
1,123
1,116
1,110
21,360
21,380
1,176
1,169
1,163
1,156
1,150
1,143
1,137
1,131
1,124
1,118
1,111
21,380
21,400
1,177
1,171
1,164
1,158
1,151
1,145
1,138
1,132
1,125
1,119
1,112
21,400
21,420
1,179
1,172
1,166
1,159
1,153
1,146
1,140
1,133
1,127
1,120
1,114
21,420
21,440
1,180
1,174
1,167
1,161
1,154
1,148
1,141
1,135
1,128
1,122
1,115
21,440
21,460
1,181
1,175
1,168
1,162
1,155
1,149
1,142
1,136
1,129
1,123
1,117
21,460
21,480
1,183
1,176
1,170
1,163
1,157
1,150
1,144
1,137
1,131
1,124
1,118
21,480
21,500
1,184
1,178
1,171
1,165
1,158
1,152
1,145
1,139
1,132
1,126
1,119
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-214
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
21,500
21,520
1,186
1,179
1,172
1,166
1,160
1,153
1,147
1,140
1,134
1,127
1,121
21,520
21,540
1,187
1,180
1,174
1,167
1,161
1,154
1,148
1,141
1,135
1,128
1,122
21,540
21,560
1,189
1,182
1,175
1,169
1,162
1,156
1,149
1,143
1,136
1,130
1,123
21,560
21,580
1,190
1,183
1,177
1,170
1,164
1,157
1,151
1,144
1,138
1,131
1,125
21,580
21,600
1,191
1,185
1,178
1,171
1,165
1,158
1,152
1,145
1,139
1,133
1,126
21,600
21,620
1,193
1,186
1,179
1,173
1,166
1,160
1,153
1,147
1,140
1,134
1,127
21,620
21,640
1,194
1,187
1,181
1,174
1,168
1,161
1,155
1,148
1,142
1,135
1,129
21,640
21,660
1,196
1,189
1,182
1,176
1,169
1,163
1,156
1,150
1,143
1,137
1,130
21,660
21,680
1,197
1,190
1,183
1,177
1,170
1,164
1,157
1,151
1,144
1,138
1,131
21,680
21,700
1,199
1,192
1,185
1,178
1,172
1,165
1,159
1,152
1,146
1,139
1,133
21,700
21,720
1,200
1,193
1,186
1,180
1,173
1,167
1,160
1,154
1,147
1,141
1,134
21,720
21,740
1,202
1,195
1,188
1,181
1,174
1,168
1,161
1,155
1,149
1,142
1,136
21,740
21,760
1,203
1,196
1,189
1,182
1,176
1,169
1,163
1,156
1,150
1,143
1,137
21,760
21,780
1,204
1,198
1,191
1,184
1,177
1,171
1,164
1,158
1,151
1,145
1,138
21,780
21,800
1,206
1,199
1,192
1,185
1,179
1,172
1,166
1,159
1,153
1,146
1,140
21,800
21,820
1,207
1,200
1,194
1,187
1,180
1,173
1,167
1,160
1,154
1,147
1,141
21,820
21,840
1,209
1,202
1,195
1,188
1,181
1,175
1,168
1,162
1,155
1,149
1,142
21,840
21,860
1,210
1,203
1,196
1,190
1,183
1,176
1,170
1,163
1,157
1,150
1,144
21,860
21,880
1,212
1,205
1,198
1,191
1,184
1,177
1,171
1,165
1,158
1,152
1,145
21,880
21,900
1,213
1,206
1,199
1,192
1,186
1,179
1,172
1,166
1,159
1,153
1,146
21,900
21,920
1,214
1,208
1,201
1,194
1,187
1,180
1,174
1,167
1,161
1,154
1,148
21,920
21,940
1,216
1,209
1,202
1,195
1,188
1,182
1,175
1,169
1,162
1,156
1,149
21,940
21,960
1,217
1,211
1,204
1,197
1,190
1,183
1,176
1,170
1,163
1,157
1,151
21,960
21,980
1,219
1,212
1,205
1,198
1,191
1,184
1,178
1,171
1,165
1,158
1,152
21,980
22,000
1,220
1,213
1,207
1,200
1,193
1,186
1,179
1,173
1,166
1,160
1,153
22,000
22,020
1,222
1,215
1,208
1,201
1,194
1,187
1,181
1,174
1,168
1,161
1,155
22,020
22,040
1,223
1,216
1,209
1,203
1,196
1,189
1,182
1,175
1,169
1,162
1,156
22,040
22,060
1,225
1,218
1,211
1,204
1,197
1,190
1,183
1,177
1,170
1,164
1,157
22,060
22,080
1,226
1,219
1,212
1,205
1,199
1,192
1,185
1,178
1,172
1,165
1,159
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-215
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
22,080
22,100
1,227
1,221
1,214
1,207
1,200
1,193
1,186
1,179
1,173
1,167
1,160
22,100
22,120
1,229
1,222
1,215
1,208
1,201
1,195
1,188
1,181
1,174
1,168
1,161
22,120
22,140
1,230
1,223
1,217
1,210
1,203
1,196
1,189
1,182
1,176
1,169
1,163
22,140
22,160
1,232
1,225
1,218
1,211
1,204
1,197
1,191
1,184
1,177
1,171
1,164
22,160
22,180
1,233
1,226
1,219
1,213
1,206
1,199
1,192
1,185
1,178
1,172
1,165
22,180
22,200
1,235
1,228
1,221
1,214
1,207
1,200
1,193
1,187
1,180
1,173
1,167
22,200
22,220
1,236
1,229
1,222
1,215
1,209
1,202
1,195
1,188
1,181
1,175
1,168
22,220
22,240
1,238
1,231
1,224
1,217
1,210
1,203
1,196
1,189
1,183
1,176
1,170
22,240
22,260
1,239
1,232
1,225
1,218
1,212
1,205
1,198
1,191
1,184
1,177
1,171
22,260
22,280
1,240
1,234
1,227
1,220
1,213
1,206
1,199
1,192
1,185
1,179
1,172
22,280
22,300
1,242
1,235
1,228
1,221
1,214
1,208
1,201
1,194
1,187
1,180
1,174
22,300
22,320
1,243
1,236
1,230
1,223
1,216
1,209
1,202
1,195
1,188
1,182
1,175
22,320
22,340
1,245
1,238
1,231
1,224
1,217
1,210
1,204
1,197
1,190
1,183
1,176
22,340
22,360
1,246
1,239
1,232
1,226
1,219
1,212
1,205
1,198
1,191
1,184
1,178
22,360
22,380
1,248
1,241
1,234
1,227
1,220
1,213
1,206
1,200
1,193
1,186
1,179
22,380
22,400
1,249
1,242
1,235
1,228
1,222
1,215
1,208
1,201
1,194
1,187
1,180
22,400
22,420
1,250
1,244
1,237
1,230
1,223
1,216
1,209
1,202
1,196
1,189
1,182
22,420
22,440
1,252
1,245
1,238
1,231
1,224
1,218
1,211
1,204
1,197
1,190
1,183
22,440
22,460
1,253
1,247
1,240
1,233
1,226
1,219
1,212
1,205
1,198
1,192
1,185
22,460
22,480
1,255
1,248
1,241
1,234
1,227
1,220
1,214
1,207
1,200
1,193
1,186
22,480
22,500
1,256
1,249
1,243
1,236
1,229
1,222
1,215
1,208
1,201
1,194
1,188
22,500
22,520
1,258
1,251
1,244
1,237
1,230
1,223
1,217
1,210
1,203
1,196
1,189
22,520
22,540
1,259
1,252
1,245
1,239
1,232
1,225
1,218
1,211
1,204
1,197
1,190
22,540
22,560
1,261
1,254
1,247
1,240
1,233
1,226
1,219
1,213
1,206
1,199
1,192
22,560
22,580
1,262
1,255
1,248
1,241
1,235
1,228
1,221
1,214
1,207
1,200
1,193
22,580
22,600
1,263
1,257
1,250
1,243
1,236
1,229
1,222
1,215
1,209
1,202
1,195
22,600
22,620
1,265
1,258
1,251
1,244
1,237
1,231
1,224
1,217
1,210
1,203
1,196
22,620
22,640
1,266
1,259
1,253
1,246
1,239
1,232
1,225
1,218
1,211
1,205
1,198
22,640
22,660
1,268
1,261
1,254
1,247
1,240
1,233
1,227
1,220
1,213
1,206
1,199
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-216
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
22,660
22,680
1,269
1,262
1,255
1,249
1,242
1,235
1,228
1,221
1,214
1,207
1,201
22,680
22,700
1,271
1,264
1,257
1,250
1,243
1,236
1,229
1,223
1,216
1,209
1,202
22,700
22,720
1,272
1,265
1,258
1,251
1,245
1,238
1,231
1,224
1,217
1,210
1,203
22,720
22,740
1,274
1,267
1,260
1,253
1,246
1,239
1,232
1,225
1,219
1,212
1,205
22,740
22,760
1,275
1,268
1,261
1,254
1,248
1,241
1,234
1,227
1,220
1,213
1,206
22,760
22,780
1,276
1,270
1,263
1,256
1,249
1,242
1,235
1,228
1,221
1,215
1,208
22,780
22,800
1,278
1,271
1,264
1,257
1,250
1,244
1,237
1,230
1,223
1,216
1,209
22,800
22,820
1,279
1,272
1,266
1,259
1,252
1,245
1,238
1,231
1,224
1,218
1,211
22,820
22,840
1,281
1,274
1,267
1,260
1,253
1,246
1,240
1,233
1,226
1,219
1,212
22,840
22,860
1,282
1,275
1,268
1,262
1,255
1,248
1,241
1,234
1,227
1,220
1,214
22,860
22,880
1,284
1,277
1,270
1,263
1,256
1,249
1,242
1,236
1,229
1,222
1,215
22,880
22,900
1,285
1,278
1,271
1,264
1,258
1,251
1,244
1,237
1,230
1,223
1,216
22,900
22,920
1,286
1,280
1,273
1,266
1,259
1,252
1,245
1,238
1,232
1,225
1,218
22,920
22,940
1,288
1,281
1,274
1,267
1,260
1,254
1,247
1,240
1,233
1,226
1,219
22,940
22,960
1,289
1,283
1,276
1,269
1,262
1,255
1,248
1,241
1,234
1,228
1,221
22,960
22,980
1,291
1,284
1,277
1,270
1,263
1,256
1,250
1,243
1,236
1,229
1,222
22,980
23,000
1,292
1,285
1,279
1,272
1,265
1,258
1,251
1,244
1,237
1,230
1,224
23,000
23,020
1,294
1,287
1,280
1,273
1,266
1,259
1,253
1,246
1,239
1,232
1,225
23,020
23,040
1,295
1,288
1,281
1,275
1,268
1,261
1,254
1,247
1,240
1,233
1,226
23,040
23,060
1,297
1,290
1,283
1,276
1,269
1,262
1,255
1,249
1,242
1,235
1,228
23,060
23,080
1,298
1,291
1,284
1,277
1,271
1,264
1,257
1,250
1,243
1,236
1,229
23,080
23,100
1,299
1,293
1,286
1,279
1,272
1,265
1,258
1,251
1,245
1,238
1,231
23,100
23,120
1,301
1,294
1,287
1,280
1,273
1,267
1,260
1,253
1,246
1,239
1,232
23,120
23,140
1,302
1,295
1,289
1,282
1,275
1,268
1,261
1,254
1,247
1,241
1,234
23,140
23,160
1,304
1,297
1,290
1,283
1,276
1,269
1,263
1,256
1,249
1,242
1,235
23,160
23,180
1,305
1,298
1,291
1,285
1,278
1,271
1,264
1,257
1,250
1,243
1,237
23,180
23,200
1,307
1,300
1,293
1,286
1,279
1,272
1,265
1,259
1,252
1,245
1,238
23,200
23,220
1,308
1,301
1,294
1,287
1,281
1,274
1,267
1,260
1,253
1,246
1,239
23,220
23,240
1,310
1,303
1,296
1,289
1,282
1,275
1,268
1,261
1,255
1,248
1,241
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-217
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
23,240
23,260
1,311
1,304
1,297
1,290
1,284
1,277
1,270
1,263
1,256
1,249
1,242
23,260
23,280
1,312
1,306
1,299
1,292
1,285
1,278
1,271
1,264
1,257
1,251
1,244
23,280
23,300
1,314
1,307
1,300
1,293
1,286
1,280
1,273
1,266
1,259
1,252
1,245
23,300
23,320
1,315
1,308
1,302
1,295
1,288
1,281
1,274
1,267
1,260
1,254
1,247
23,320
23,340
1,317
1,310
1,303
1,296
1,289
1,282
1,276
1,269
1,262
1,255
1,248
23,340
23,360
1,318
1,311
1,304
1,298
1,291
1,284
1,277
1,270
1,263
1,256
1,250
23,360
23,380
1,320
1,313
1,306
1,299
1,292
1,285
1,278
1,272
1,265
1,258
1,251
23,380
23,400
1,321
1,314
1,307
1,300
1,294
1,287
1,280
1,273
1,266
1,259
1,252
23,400
23,420
1,322
1,316
1,309
1,302
1,295
1,288
1,281
1,274
1,268
1,261
1,254
23,420
23,440
1,324
1,317
1,310
1,303
1,296
1,290
1,283
1,276
1,269
1,262
1,255
23,440
23,460
1,325
1,319
1,312
1,305
1,298
1,291
1,284
1,277
1,270
1,264
1,257
23,460
23,480
1,327
1,320
1,313
1,306
1,299
1,292
1,286
1,279
1,272
1,265
1,258
23,480
23,500
1,328
1,321
1,315
1,308
1,301
1,294
1,287
1,280
1,273
1,266
1,260
23,500
23,520
1,330
1,323
1,316
1,309
1,302
1,295
1,289
1,282
1,275
1,268
1,261
23,520
23,540
1,331
1,324
1,317
1,311
1,304
1,297
1,290
1,283
1,276
1,269
1,262
23,540
23,560
1,333
1,326
1,319
1,312
1,305
1,298
1,291
1,285
1,278
1,271
1,264
23,560
23,580
1,334
1,327
1,320
1,313
1,307
1,300
1,293
1,286
1,279
1,272
1,265
23,580
23,600
1,335
1,329
1,322
1,315
1,308
1,301
1,294
1,287
1,281
1,274
1,267
23,600
23,620
1,337
1,330
1,323
1,316
1,309
1,303
1,296
1,289
1,282
1,275
1,268
23,620
23,640
1,338
1,331
1,325
1,318
1,311
1,304
1,297
1,290
1,283
1,277
1,270
23,640
23,660
1,340
1,333
1,326
1,319
1,312
1,305
1,299
1,292
1,285
1,278
1,271
23,660
23,680
1,341
1,334
1,327
1,321
1,314
1,307
1,300
1,293
1,286
1,279
1,273
23,680
23,700
1,343
1,336
1,329
1,322
1,315
1,308
1,301
1,295
1,288
1,281
1,274
23,700
23,720
1,344
1,337
1,330
1,323
1,317
1,310
1,303
1,296
1,289
1,282
1,275
23,720
23,740
1,346
1,339
1,332
1,325
1,318
1,311
1,304
1,297
1,291
1,284
1,277
23,740
23,760
1,347
1,340
1,333
1,326
1,320
1,313
1,306
1,299
1,292
1,285
1,278
23,760
23,780
1,348
1,342
1,335
1,328
1,321
1,314
1,307
1,300
1,293
1,287
1,280
23,780
23,800
1,350
1,343
1,336
1,329
1,322
1,316
1,309
1,302
1,295
1,288
1,281
23,800
23,820
1,351
1,344
1,338
1,331
1,324
1,317
1,310
1,303
1,296
1,290
1,283
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-218
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
23,820
23,840
1,353
1,346
1,339
1,332
1,325
1,318
1,312
1,305
1,298
1,291
1,284
23,840
23,860
1,354
1,347
1,340
1,334
1,327
1,320
1,313
1,306
1,299
1,292
1,286
23,860
23,880
1,356
1,349
1,342
1,335
1,328
1,321
1,314
1,308
1,301
1,294
1,287
23,880
23,900
1,357
1,350
1,343
1,336
1,330
1,323
1,316
1,309
1,302
1,295
1,288
23,900
23,920
1,358
1,352
1,345
1,338
1,331
1,324
1,317
1,310
1,304
1,297
1,290
23,920
23,940
1,360
1,353
1,346
1,339
1,332
1,326
1,319
1,312
1,305
1,298
1,291
23,940
23,960
1,361
1,355
1,348
1,341
1,334
1,327
1,320
1,313
1,306
1,300
1,293
23,960
23,980
1,363
1,356
1,349
1,342
1,335
1,328
1,322
1,315
1,308
1,301
1,294
23,980
24,000
1,364
1,357
1,351
1,344
1,337
1,330
1,323
1,316
1,309
1,302
1,296
24,000
24,020
1,366
1,359
1,352
1,345
1,338
1,331
1,325
1,318
1,311
1,304
1,297
24,020
24,040
1,367
1,360
1,353
1,347
1,340
1,333
1,326
1,319
1,312
1,305
1,298
24,040
24,060
1,369
1,362
1,355
1,348
1,341
1,334
1,327
1,321
1,314
1,307
1,300
24,060
24,080
1,370
1,363
1,356
1,349
1,343
1,336
1,329
1,322
1,315
1,308
1,301
24,080
24,100
1,371
1,365
1,358
1,351
1,344
1,337
1,330
1,323
1,317
1,310
1,303
24,100
24,120
1,373
1,366
1,359
1,352
1,345
1,339
1,332
1,325
1,318
1,311
1,304
24,120
24,140
1,374
1,367
1,361
1,354
1,347
1,340
1,333
1,326
1,319
1,313
1,306
24,140
24,160
1,376
1,369
1,362
1,355
1,348
1,341
1,335
1,328
1,321
1,314
1,307
24,160
24,180
1,377
1,370
1,363
1,357
1,350
1,343
1,336
1,329
1,322
1,315
1,309
24,180
24,200
1,379
1,372
1,365
1,358
1,351
1,344
1,337
1,331
1,324
1,317
1,310
24,200
24,220
1,380
1,373
1,366
1,359
1,353
1,346
1,339
1,332
1,325
1,318
1,311
24,220
24,240
1,382
1,375
1,368
1,361
1,354
1,347
1,340
1,333
1,327
1,320
1,313
24,240
24,260
1,383
1,376
1,369
1,362
1,356
1,349
1,342
1,335
1,328
1,321
1,314
24,260
24,280
1,384
1,378
1,371
1,364
1,357
1,350
1,343
1,336
1,329
1,323
1,316
24,280
24,300
1,386
1,379
1,372
1,365
1,358
1,352
1,345
1,338
1,331
1,324
1,317
24,300
24,320
1,387
1,380
1,374
1,367
1,360
1,353
1,346
1,339
1,332
1,326
1,319
24,320
24,340
1,389
1,382
1,375
1,368
1,361
1,354
1,348
1,341
1,334
1,327
1,320
24,340
24,360
1,390
1,383
1,376
1,370
1,363
1,356
1,349
1,342
1,335
1,328
1,322
24,360
24,380
1,392
1,385
1,378
1,371
1,364
1,357
1,350
1,344
1,337
1,330
1,323
24,380
24,400
1,393
1,386
1,379
1,372
1,366
1,359
1,352
1,345
1,338
1,331
1,324
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-219
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
24,400
24,420
1,394
1,388
1,381
1,374
1,367
1,360
1,353
1,346
1,340
1,333
1,326
24,420
24,440
1,396
1,389
1,382
1,375
1,368
1,362
1,355
1,348
1,341
1,334
1,327
24,440
24,460
1,397
1,391
1,384
1,377
1,370
1,363
1,356
1,349
1,342
1,336
1,329
24,460
24,480
1,399
1,392
1,385
1,378
1,371
1,364
1,358
1,351
1,344
1,337
1,330
24,480
24,500
1,400
1,393
1,387
1,380
1,373
1,366
1,359
1,352
1,345
1,338
1,332
24,500
24,520
1,402
1,395
1,388
1,381
1,374
1,367
1,361
1,354
1,347
1,340
1,333
24,520
24,540
1,403
1,396
1,389
1,383
1,376
1,369
1,362
1,355
1,348
1,341
1,334
24,540
24,560
1,405
1,398
1,391
1,384
1,377
1,370
1,363
1,357
1,350
1,343
1,336
24,560
24,580
1,406
1,399
1,392
1,385
1,379
1,372
1,365
1,358
1,351
1,344
1,337
24,580
24,600
1,407
1,401
1,394
1,387
1,380
1,373
1,366
1,359
1,353
1,346
1,339
24,600
24,620
1,409
1,402
1,395
1,388
1,381
1,375
1,368
1,361
1,354
1,347
1,340
24,620
24,640
1,410
1,403
1,397
1,390
1,383
1,376
1,369
1,362
1,355
1,349
1,342
24,640
24,660
1,412
1,405
1,398
1,391
1,384
1,377
1,371
1,364
1,357
1,350
1,343
24,660
24,680
1,413
1,406
1,399
1,393
1,386
1,379
1,372
1,365
1,358
1,351
1,345
24,680
24,700
1,415
1,408
1,401
1,394
1,387
1,380
1,373
1,367
1,360
1,353
1,346
24,700
24,720
1,416
1,409
1,402
1,395
1,389
1,382
1,375
1,368
1,361
1,354
1,347
24,720
24,740
1,418
1,411
1,404
1,397
1,390
1,383
1,376
1,369
1,363
1,356
1,349
24,740
24,760
1,419
1,412
1,405
1,398
1,392
1,385
1,378
1,371
1,364
1,357
1,350
24,760
24,780
1,420
1,414
1,407
1,400
1,393
1,386
1,379
1,372
1,365
1,359
1,352
24,780
24,800
1,422
1,415
1,408
1,401
1,394
1,388
1,381
1,374
1,367
1,360
1,353
24,800
24,820
1,423
1,416
1,410
1,403
1,396
1,389
1,382
1,375
1,368
1,362
1,355
24,820
24,840
1,425
1,418
1,411
1,404
1,397
1,390
1,384
1,377
1,370
1,363
1,356
24,840
24,860
1,426
1,419
1,412
1,406
1,399
1,392
1,385
1,378
1,371
1,364
1,358
24,860
24,880
1,428
1,421
1,414
1,407
1,400
1,393
1,386
1,380
1,373
1,366
1,359
24,880
24,900
1,429
1,422
1,415
1,408
1,402
1,395
1,388
1,381
1,374
1,367
1,360
24,900
24,920
1,430
1,424
1,417
1,410
1,403
1,396
1,389
1,382
1,376
1,369
1,362
24,920
24,940
1,432
1,425
1,418
1,411
1,404
1,398
1,391
1,384
1,377
1,370
1,363
24,940
24,960
1,433
1,427
1,420
1,413
1,406
1,399
1,392
1,385
1,378
1,372
1,365
24,960
24,980
1,435
1,428
1,421
1,414
1,407
1,400
1,394
1,387
1,380
1,373
1,366
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-220
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
24,980
25,000
1,436
1,429
1,423
1,416
1,409
1,402
1,395
1,388
1,381
1,374
1,368
25,000
25,020
1,438
1,431
1,424
1,417
1,410
1,403
1,397
1,390
1,383
1,376
1,369
25,020
25,040
1,439
1,432
1,425
1,419
1,412
1,405
1,398
1,391
1,384
1,377
1,370
25,040
25,060
1,441
1,434
1,427
1,420
1,413
1,406
1,399
1,393
1,386
1,379
1,372
25,060
25,080
1,442
1,435
1,428
1,421
1,415
1,408
1,401
1,394
1,387
1,380
1,373
25,080
25,100
1,443
1,437
1,430
1,423
1,416
1,409
1,402
1,395
1,389
1,382
1,375
25,100
25,120
1,445
1,438
1,431
1,424
1,417
1,411
1,404
1,397
1,390
1,383
1,376
25,120
25,140
1,446
1,439
1,433
1,426
1,419
1,412
1,405
1,398
1,391
1,385
1,378
25,140
25,160
1,448
1,441
1,434
1,427
1,420
1,413
1,407
1,400
1,393
1,386
1,379
25,160
25,180
1,449
1,442
1,435
1,429
1,422
1,415
1,408
1,401
1,394
1,387
1,381
25,180
25,200
1,451
1,444
1,437
1,430
1,423
1,416
1,409
1,403
1,396
1,389
1,382
25,200
25,220
1,452
1,445
1,438
1,431
1,425
1,418
1,411
1,404
1,397
1,390
1,383
25,220
25,240
1,454
1,447
1,440
1,433
1,426
1,419
1,412
1,405
1,399
1,392
1,385
25,240
25,260
1,455
1,448
1,441
1,434
1,428
1,421
1,414
1,407
1,400
1,393
1,386
25,260
25,280
1,456
1,450
1,443
1,436
1,429
1,422
1,415
1,408
1,401
1,395
1,388
25,280
25,300
1,458
1,451
1,444
1,437
1,430
1,424
1,417
1,410
1,403
1,396
1,389
25,300
25,320
1,459
1,452
1,446
1,439
1,432
1,425
1,418
1,411
1,404
1,398
1,391
25,320
25,340
1,461
1,454
1,447
1,440
1,433
1,426
1,420
1,413
1,406
1,399
1,392
25,340
25,360
1,462
1,455
1,448
1,442
1,435
1,428
1,421
1,414
1,407
1,400
1,394
25,360
25,380
1,464
1,457
1,450
1,443
1,436
1,429
1,422
1,416
1,409
1,402
1,395
25,380
25,400
1,465
1,458
1,451
1,444
1,438
1,431
1,424
1,417
1,410
1,403
1,396
25,400
25,420
1,466
1,460
1,453
1,446
1,439
1,432
1,425
1,418
1,412
1,405
1,398
25,420
25,440
1,468
1,461
1,454
1,447
1,440
1,434
1,427
1,420
1,413
1,406
1,399
25,440
25,460
1,469
1,463
1,456
1,449
1,442
1,435
1,428
1,421
1,414
1,408
1,401
25,460
25,480
1,471
1,464
1,457
1,450
1,443
1,436
1,430
1,423
1,416
1,409
1,402
25,480
25,500
1,472
1,465
1,459
1,452
1,445
1,438
1,431
1,424
1,417
1,410
1,404
25,500
25,520
1,474
1,467
1,460
1,453
1,446
1,439
1,433
1,426
1,419
1,412
1,405
25,520
25,540
1,475
1,468
1,461
1,455
1,448
1,441
1,434
1,427
1,420
1,413
1,406
25,540
25,560
1,477
1,470
1,463
1,456
1,449
1,442
1,435
1,429
1,422
1,415
1,408
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-221
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
25,560
25,580
1,478
1,471
1,464
1,457
1,451
1,444
1,437
1,430
1,423
1,416
1,409
25,580
25,600
1,479
1,473
1,466
1,459
1,452
1,445
1,438
1,431
1,425
1,418
1,411
25,600
25,620
1,481
1,474
1,467
1,460
1,453
1,447
1,440
1,433
1,426
1,419
1,412
25,620
25,640
1,482
1,475
1,469
1,462
1,455
1,448
1,441
1,434
1,427
1,421
1,414
25,640
25,660
1,484
1,477
1,470
1,463
1,456
1,449
1,443
1,436
1,429
1,422
1,415
25,660
25,680
1,485
1,478
1,471
1,465
1,458
1,451
1,444
1,437
1,430
1,423
1,417
25,680
25,700
1,487
1,480
1,473
1,466
1,459
1,452
1,445
1,439
1,432
1,425
1,418
25,700
25,720
1,488
1,481
1,474
1,467
1,461
1,454
1,447
1,440
1,433
1,426
1,419
25,720
25,740
1,490
1,483
1,476
1,469
1,462
1,455
1,448
1,441
1,435
1,428
1,421
25,740
25,760
1,491
1,484
1,477
1,470
1,464
1,457
1,450
1,443
1,436
1,429
1,422
25,760
25,780
1,492
1,486
1,479
1,472
1,465
1,458
1,451
1,444
1,437
1,431
1,424
25,780
25,800
1,494
1,487
1,480
1,473
1,466
1,460
1,453
1,446
1,439
1,432
1,425
25,800
25,820
1,495
1,488
1,482
1,475
1,468
1,461
1,454
1,447
1,440
1,434
1,427
25,820
25,840
1,497
1,490
1,483
1,476
1,469
1,462
1,456
1,449
1,442
1,435
1,428
25,840
25,860
1,498
1,491
1,484
1,478
1,471
1,464
1,457
1,450
1,443
1,436
1,430
25,860
25,880
1,500
1,493
1,486
1,479
1,472
1,465
1,458
1,452
1,445
1,438
1,431
25,880
25,900
1,501
1,494
1,487
1,480
1,474
1,467
1,460
1,453
1,446
1,439
1,432
25,900
25,920
1,502
1,496
1,489
1,482
1,475
1,468
1,461
1,454
1,448
1,441
1,434
25,920
25,940
1,504
1,497
1,490
1,483
1,476
1,470
1,463
1,456
1,449
1,442
1,435
25,940
25,960
1,505
1,499
1,492
1,485
1,478
1,471
1,464
1,457
1,450
1,444
1,437
25,960
25,980
1,507
1,500
1,493
1,486
1,479
1,472
1,466
1,459
1,452
1,445
1,438
25,980
26,000
1,508
1,501
1,495
1,488
1,481
1,474
1,467
1,460
1,453
1,446
1,440
26,000
26,020
1,510
1,503
1,496
1,489
1,482
1,475
1,469
1,462
1,455
1,448
1,441
26,020
26,040
1,511
1,504
1,497
1,491
1,484
1,477
1,470
1,463
1,456
1,449
1,442
26,040
26,060
1,513
1,506
1,499
1,492
1,485
1,478
1,471
1,465
1,458
1,451
1,444
26,060
26,080
1,514
1,507
1,500
1,493
1,487
1,480
1,473
1,466
1,459
1,452
1,445
26,080
26,100
1,515
1,509
1,502
1,495
1,488
1,481
1,474
1,467
1,461
1,454
1,447
26,100
26,120
1,517
1,510
1,503
1,496
1,489
1,483
1,476
1,469
1,462
1,455
1,448
26,120
26,140
1,518
1,511
1,505
1,498
1,491
1,484
1,477
1,470
1,463
1,457
1,450
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-222
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
26,140
26,160
1,520
1,513
1,506
1,499
1,492
1,485
1,479
1,472
1,465
1,458
1,451
26,160
26,180
1,521
1,514
1,507
1,501
1,494
1,487
1,480
1,473
1,466
1,459
1,453
26,180
26,200
1,523
1,516
1,509
1,502
1,495
1,488
1,481
1,475
1,468
1,461
1,454
26,200
26,220
1,524
1,517
1,510
1,503
1,497
1,490
1,483
1,476
1,469
1,462
1,455
26,220
26,240
1,526
1,519
1,512
1,505
1,498
1,491
1,484
1,477
1,471
1,464
1,457
26,240
26,260
1,527
1,520
1,513
1,506
1,500
1,493
1,486
1,479
1,472
1,465
1,458
26,260
26,280
1,528
1,522
1,515
1,508
1,501
1,494
1,487
1,480
1,473
1,467
1,460
26,280
26,300
1,530
1,523
1,516
1,509
1,502
1,496
1,489
1,482
1,475
1,468
1,461
26,300
26,320
1,531
1,524
1,518
1,511
1,504
1,497
1,490
1,483
1,476
1,470
1,463
26,320
26,340
1,533
1,526
1,519
1,512
1,505
1,498
1,492
1,485
1,478
1,471
1,464
26,340
26,360
1,534
1,527
1,520
1,514
1,507
1,500
1,493
1,486
1,479
1,472
1,466
26,360
26,380
1,536
1,529
1,522
1,515
1,508
1,501
1,494
1,488
1,481
1,474
1,467
26,380
26,400
1,537
1,530
1,523
1,516
1,510
1,503
1,496
1,489
1,482
1,475
1,468
26,400
26,420
1,538
1,532
1,525
1,518
1,511
1,504
1,497
1,490
1,484
1,477
1,470
26,420
26,440
1,540
1,533
1,526
1,519
1,512
1,506
1,499
1,492
1,485
1,478
1,471
26,440
26,460
1,541
1,535
1,528
1,521
1,514
1,507
1,500
1,493
1,486
1,480
1,473
26,460
26,480
1,543
1,536
1,529
1,522
1,515
1,508
1,502
1,495
1,488
1,481
1,474
26,480
26,500
1,544
1,537
1,531
1,524
1,517
1,510
1,503
1,496
1,489
1,482
1,476
26,500
26,520
1,546
1,539
1,532
1,525
1,518
1,511
1,505
1,498
1,491
1,484
1,477
26,520
26,540
1,547
1,540
1,533
1,527
1,520
1,513
1,506
1,499
1,492
1,485
1,478
26,540
26,560
1,549
1,542
1,535
1,528
1,521
1,514
1,507
1,501
1,494
1,487
1,480
26,560
26,580
1,550
1,543
1,536
1,529
1,523
1,516
1,509
1,502
1,495
1,488
1,481
26,580
26,600
1,551
1,545
1,538
1,531
1,524
1,517
1,510
1,503
1,497
1,490
1,483
26,600
26,620
1,553
1,546
1,539
1,532
1,525
1,519
1,512
1,505
1,498
1,491
1,484
26,620
26,640
1,554
1,547
1,541
1,534
1,527
1,520
1,513
1,506
1,499
1,493
1,486
26,640
26,660
1,556
1,549
1,542
1,535
1,528
1,521
1,515
1,508
1,501
1,494
1,487
26,660
26,680
1,557
1,550
1,543
1,537
1,530
1,523
1,516
1,509
1,502
1,495
1,489
26,680
26,700
1,559
1,552
1,545
1,538
1,531
1,524
1,517
1,511
1,504
1,497
1,490
26,700
26,720
1,560
1,553
1,546
1,539
1,533
1,526
1,519
1,512
1,505
1,498
1,491
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-223
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
26,720
26,740
1,562
1,555
1,548
1,541
1,534
1,527
1,520
1,513
1,507
1,500
1,493
26,740
26,760
1,563
1,556
1,549
1,542
1,536
1,529
1,522
1,515
1,508
1,501
1,494
26,760
26,780
1,564
1,558
1,551
1,544
1,537
1,530
1,523
1,516
1,509
1,503
1,496
26,780
26,800
1,566
1,559
1,552
1,545
1,538
1,532
1,525
1,518
1,511
1,504
1,497
26,800
26,820
1,567
1,560
1,554
1,547
1,540
1,533
1,526
1,519
1,512
1,506
1,499
26,820
26,840
1,569
1,562
1,555
1,548
1,541
1,534
1,528
1,521
1,514
1,507
1,500
26,840
26,860
1,570
1,563
1,556
1,550
1,543
1,536
1,529
1,522
1,515
1,508
1,502
26,860
26,880
1,572
1,565
1,558
1,551
1,544
1,537
1,530
1,524
1,517
1,510
1,503
26,880
26,900
1,573
1,566
1,559
1,552
1,546
1,539
1,532
1,525
1,518
1,511
1,504
26,900
26,920
1,574
1,568
1,561
1,554
1,547
1,540
1,533
1,526
1,520
1,513
1,506
26,920
26,940
1,576
1,569
1,562
1,555
1,548
1,542
1,535
1,528
1,521
1,514
1,507
26,940
26,960
1,577
1,571
1,564
1,557
1,550
1,543
1,536
1,529
1,522
1,516
1,509
26,960
26,980
1,579
1,572
1,565
1,558
1,551
1,544
1,538
1,531
1,524
1,517
1,510
26,980
27,000
1,580
1,573
1,567
1,560
1,553
1,546
1,539
1,532
1,525
1,518
1,512
27,000
27,020
1,582
1,575
1,568
1,561
1,554
1,547
1,541
1,534
1,527
1,520
1,513
27,020
27,040
1,583
1,576
1,569
1,563
1,556
1,549
1,542
1,535
1,528
1,521
1,514
27,040
27,060
1,585
1,578
1,571
1,564
1,557
1,550
1,543
1,537
1,530
1,523
1,516
27,060
27,080
1,586
1,579
1,572
1,565
1,559
1,552
1,545
1,538
1,531
1,524
1,517
27,080
27,100
1,587
1,581
1,574
1,567
1,560
1,553
1,546
1,539
1,533
1,526
1,519
27,100
27,120
1,589
1,582
1,575
1,568
1,561
1,555
1,548
1,541
1,534
1,527
1,520
27,120
27,140
1,590
1,583
1,577
1,570
1,563
1,556
1,549
1,542
1,535
1,529
1,522
27,140
27,160
1,592
1,585
1,578
1,571
1,564
1,557
1,551
1,544
1,537
1,530
1,523
27,160
27,180
1,593
1,586
1,579
1,573
1,566
1,559
1,552
1,545
1,538
1,531
1,525
27,180
27,200
1,595
1,588
1,581
1,574
1,567
1,560
1,553
1,547
1,540
1,533
1,526
27,200
27,220
1,596
1,589
1,582
1,575
1,569
1,562
1,555
1,548
1,541
1,534
1,527
27,220
27,240
1,598
1,591
1,584
1,577
1,570
1,563
1,556
1,549
1,543
1,536
1,529
27,240
27,260
1,599
1,592
1,585
1,578
1,572
1,565
1,558
1,551
1,544
1,537
1,530
27,260
27,280
1,600
1,594
1,587
1,580
1,573
1,566
1,559
1,552
1,545
1,539
1,532
27,280
27,300
1,602
1,595
1,588
1,581
1,574
1,568
1,561
1,554
1,547
1,540
1,533
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-224
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
27,300
27,320
1,603
1,596
1,590
1,583
1,576
1,569
1,562
1,555
1,548
1,542
1,535
27,320
27,340
1,605
1,598
1,591
1,584
1,577
1,570
1,564
1,557
1,550
1,543
1,536
27,340
27,360
1,606
1,599
1,592
1,586
1,579
1,572
1,565
1,558
1,551
1,544
1,538
27,360
27,380
1,608
1,601
1,594
1,587
1,580
1,573
1,566
1,560
1,553
1,546
1,539
27,380
27,400
1,609
1,602
1,595
1,588
1,582
1,575
1,568
1,561
1,554
1,547
1,540
27,400
27,420
1,610
1,604
1,597
1,590
1,583
1,576
1,569
1,562
1,556
1,549
1,542
27,420
27,440
1,612
1,605
1,598
1,591
1,584
1,578
1,571
1,564
1,557
1,550
1,543
27,440
27,460
1,613
1,607
1,600
1,593
1,586
1,579
1,572
1,565
1,558
1,552
1,545
27,460
27,480
1,615
1,608
1,601
1,594
1,587
1,580
1,574
1,567
1,560
1,553
1,546
27,480
27,500
1,616
1,609
1,603
1,596
1,589
1,582
1,575
1,568
1,561
1,554
1,548
27,500
27,520
1,618
1,611
1,604
1,597
1,590
1,583
1,577
1,570
1,563
1,556
1,549
27,520
27,540
1,619
1,612
1,605
1,599
1,592
1,585
1,578
1,571
1,564
1,557
1,550
27,540
27,560
1,621
1,614
1,607
1,600
1,593
1,586
1,579
1,573
1,566
1,559
1,552
27,560
27,580
1,622
1,615
1,608
1,601
1,595
1,588
1,581
1,574
1,567
1,560
1,553
27,580
27,600
1,623
1,617
1,610
1,603
1,596
1,589
1,582
1,575
1,569
1,562
1,555
27,600
27,620
1,625
1,618
1,611
1,604
1,597
1,591
1,584
1,577
1,570
1,563
1,556
27,620
27,640
1,626
1,619
1,613
1,606
1,599
1,592
1,585
1,578
1,571
1,565
1,558
27,640
27,660
1,628
1,621
1,614
1,607
1,600
1,593
1,587
1,580
1,573
1,566
1,559
27,660
27,680
1,629
1,622
1,615
1,609
1,602
1,595
1,588
1,581
1,574
1,567
1,561
27,680
27,700
1,631
1,624
1,617
1,610
1,603
1,596
1,589
1,583
1,576
1,569
1,562
27,700
27,720
1,632
1,625
1,618
1,611
1,605
1,598
1,591
1,584
1,577
1,570
1,563
27,720
27,740
1,634
1,627
1,620
1,613
1,606
1,599
1,592
1,585
1,579
1,572
1,565
27,740
27,760
1,635
1,628
1,621
1,614
1,608
1,601
1,594
1,587
1,580
1,573
1,566
27,760
27,780
1,636
1,630
1,623
1,616
1,609
1,602
1,595
1,588
1,581
1,575
1,568
27,780
27,800
1,638
1,631
1,624
1,617
1,610
1,604
1,597
1,590
1,583
1,576
1,569
27,800
27,820
1,639
1,632
1,626
1,619
1,612
1,605
1,598
1,591
1,584
1,578
1,571
27,820
27,840
1,641
1,634
1,627
1,620
1,613
1,606
1,600
1,593
1,586
1,579
1,572
27,840
27,860
1,642
1,635
1,628
1,622
1,615
1,608
1,601
1,594
1,587
1,580
1,574
27,860
27,880
1,644
1,637
1,630
1,623
1,616
1,609
1,602
1,596
1,589
1,582
1,575
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-225
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
27,880
27,900
1,645
1,638
1,631
1,624
1,618
1,611
1,604
1,597
1,590
1,583
1,576
27,900
27,920
1,646
1,640
1,633
1,626
1,619
1,612
1,605
1,598
1,592
1,585
1,578
27,920
27,940
1,648
1,641
1,634
1,627
1,620
1,614
1,607
1,600
1,593
1,586
1,579
27,940
27,960
1,649
1,643
1,636
1,629
1,622
1,615
1,608
1,601
1,594
1,588
1,581
27,960
27,980
1,651
1,644
1,637
1,630
1,623
1,616
1,610
1,603
1,596
1,589
1,582
27,980
28,000
1,652
1,645
1,639
1,632
1,625
1,618
1,611
1,604
1,597
1,590
1,584
28,000
28,020
1,654
1,647
1,640
1,633
1,626
1,619
1,613
1,606
1,599
1,592
1,585
28,020
28,040
1,655
1,648
1,641
1,635
1,628
1,621
1,614
1,607
1,600
1,593
1,586
28,040
28,060
1,657
1,650
1,643
1,636
1,629
1,622
1,615
1,609
1,602
1,595
1,588
28,060
28,080
1,658
1,651
1,644
1,637
1,631
1,624
1,617
1,610
1,603
1,596
1,589
28,080
28,100
1,659
1,653
1,646
1,639
1,632
1,625
1,618
1,611
1,605
1,598
1,591
28,100
28,120
1,661
1,654
1,647
1,640
1,633
1,627
1,620
1,613
1,606
1,599
1,592
28,120
28,140
1,662
1,655
1,649
1,642
1,635
1,628
1,621
1,614
1,607
1,601
1,594
28,140
28,160
1,664
1,657
1,650
1,643
1,636
1,629
1,623
1,616
1,609
1,602
1,595
28,160
28,180
1,665
1,658
1,651
1,645
1,638
1,631
1,624
1,617
1,610
1,603
1,597
28,180
28,200
1,667
1,660
1,653
1,646
1,639
1,632
1,625
1,619
1,612
1,605
1,598
28,200
28,220
1,668
1,661
1,654
1,647
1,641
1,634
1,627
1,620
1,613
1,606
1,599
28,220
28,240
1,670
1,663
1,656
1,649
1,642
1,635
1,628
1,621
1,615
1,608
1,601
28,240
28,260
1,671
1,664
1,657
1,650
1,644
1,637
1,630
1,623
1,616
1,609
1,602
28,260
28,280
1,672
1,666
1,659
1,652
1,645
1,638
1,631
1,624
1,617
1,611
1,604
28,280
28,300
1,674
1,667
1,660
1,653
1,646
1,640
1,633
1,626
1,619
1,612
1,605
28,300
28,320
1,675
1,668
1,662
1,655
1,648
1,641
1,634
1,627
1,620
1,614
1,607
28,320
28,340
1,677
1,670
1,663
1,656
1,649
1,642
1,636
1,629
1,622
1,615
1,608
28,340
28,360
1,678
1,671
1,664
1,658
1,651
1,644
1,637
1,630
1,623
1,616
1,610
28,360
28,380
1,680
1,673
1,666
1,659
1,652
1,645
1,638
1,632
1,625
1,618
1,611
28,380
28,400
1,681
1,674
1,667
1,660
1,654
1,647
1,640
1,633
1,626
1,619
1,612
28,400
28,420
1,682
1,676
1,669
1,662
1,655
1,648
1,641
1,634
1,628
1,621
1,614
28,420
28,440
1,684
1,677
1,670
1,663
1,656
1,650
1,643
1,636
1,629
1,622
1,615
28,440
28,460
1,685
1,679
1,672
1,665
1,658
1,651
1,644
1,637
1,630
1,624
1,617
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-226
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
28,460
28,480
1,687
1,680
1,673
1,666
1,659
1,652
1,646
1,639
1,632
1,625
1,618
28,480
28,500
1,688
1,681
1,675
1,668
1,661
1,654
1,647
1,640
1,633
1,626
1,620
28,500
28,520
1,690
1,683
1,676
1,669
1,662
1,655
1,649
1,642
1,635
1,628
1,621
28,520
28,540
1,691
1,684
1,677
1,671
1,664
1,657
1,650
1,643
1,636
1,629
1,622
28,540
28,560
1,693
1,686
1,679
1,672
1,665
1,658
1,651
1,645
1,638
1,631
1,624
28,560
28,580
1,694
1,687
1,680
1,673
1,667
1,660
1,653
1,646
1,639
1,632
1,625
28,580
28,600
1,695
1,689
1,682
1,675
1,668
1,661
1,654
1,647
1,641
1,634
1,627
28,600
28,620
1,697
1,690
1,683
1,676
1,669
1,663
1,656
1,649
1,642
1,635
1,628
28,620
28,640
1,698
1,691
1,685
1,678
1,671
1,664
1,657
1,650
1,643
1,637
1,630
28,640
28,660
1,700
1,693
1,686
1,679
1,672
1,665
1,659
1,652
1,645
1,638
1,631
28,660
28,680
1,701
1,694
1,687
1,681
1,674
1,667
1,660
1,653
1,646
1,639
1,633
28,680
28,700
1,703
1,696
1,689
1,682
1,675
1,668
1,661
1,655
1,648
1,641
1,634
28,700
28,720
1,704
1,697
1,690
1,683
1,677
1,670
1,663
1,656
1,649
1,642
1,635
28,720
28,740
1,706
1,699
1,692
1,685
1,678
1,671
1,664
1,657
1,651
1,644
1,637
28,740
28,760
1,707
1,700
1,693
1,686
1,680
1,673
1,666
1,659
1,652
1,645
1,638
28,760
28,780
1,708
1,702
1,695
1,688
1,681
1,674
1,667
1,660
1,653
1,647
1,640
28,780
28,800
1,710
1,703
1,696
1,689
1,682
1,676
1,669
1,662
1,655
1,648
1,641
28,800
28,820
1,711
1,704
1,698
1,691
1,684
1,677
1,670
1,663
1,656
1,650
1,643
28,820
28,840
1,713
1,706
1,699
1,692
1,685
1,678
1,672
1,665
1,658
1,651
1,644
28,840
28,860
1,714
1,707
1,700
1,694
1,687
1,680
1,673
1,666
1,659
1,652
1,646
28,860
28,880
1,716
1,709
1,702
1,695
1,688
1,681
1,674
1,668
1,661
1,654
1,647
28,880
28,900
1,717
1,710
1,703
1,696
1,690
1,683
1,676
1,669
1,662
1,655
1,648
28,900
28,920
1,718
1,712
1,705
1,698
1,691
1,684
1,677
1,670
1,664
1,657
1,650
28,920
28,940
1,720
1,713
1,706
1,699
1,692
1,686
1,679
1,672
1,665
1,658
1,651
28,940
28,960
1,721
1,715
1,708
1,701
1,694
1,687
1,680
1,673
1,666
1,660
1,653
28,960
28,980
1,723
1,716
1,709
1,702
1,695
1,688
1,682
1,675
1,668
1,661
1,654
28,980
29,000
1,724
1,717
1,711
1,704
1,697
1,690
1,683
1,676
1,669
1,662
1,656
29,000
29,020
1,726
1,719
1,712
1,705
1,698
1,691
1,685
1,678
1,671
1,664
1,657
29,020
29,040
1,727
1,720
1,713
1,707
1,700
1,693
1,686
1,679
1,672
1,665
1,658
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
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2
3
4
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7
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9
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or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
29,040
29,060
1,729
1,722
1,715
1,708
1,701
1,694
1,687
1,681
1,674
1,667
1,660
29,060
29,080
1,730
1,723
1,716
1,709
1,703
1,696
1,689
1,682
1,675
1,668
1,661
29,080
29,100
1,731
1,725
1,718
1,711
1,704
1,697
1,690
1,683
1,677
1,670
1,663
29,100
29,120
1,733
1,726
1,719
1,712
1,705
1,699
1,692
1,685
1,678
1,671
1,664
29,120
29,140
1,734
1,727
1,721
1,714
1,707
1,700
1,693
1,686
1,679
1,673
1,666
29,140
29,160
1,736
1,729
1,722
1,715
1,708
1,701
1,695
1,688
1,681
1,674
1,667
29,160
29,180
1,737
1,730
1,723
1,717
1,710
1,703
1,696
1,689
1,682
1,675
1,669
29,180
29,200
1,739
1,732
1,725
1,718
1,711
1,704
1,697
1,691
1,684
1,677
1,670
29,200
29,220
1,740
1,733
1,726
1,719
1,713
1,706
1,699
1,692
1,685
1,678
1,671
29,220
29,240
1,742
1,735
1,728
1,721
1,714
1,707
1,700
1,693
1,687
1,680
1,673
29,240
29,260
1,743
1,736
1,729
1,722
1,716
1,709
1,702
1,695
1,688
1,681
1,674
29,260
29,280
1,744
1,738
1,731
1,724
1,717
1,710
1,703
1,696
1,689
1,683
1,676
29,280
29,300
1,746
1,739
1,732
1,725
1,718
1,712
1,705
1,698
1,691
1,684
1,677
29,300
29,320
1,747
1,740
1,734
1,727
1,720
1,713
1,706
1,699
1,692
1,686
1,679
29,320
29,340
1,749
1,742
1,735
1,728
1,721
1,714
1,708
1,701
1,694
1,687
1,680
29,340
29,360
1,750
1,743
1,736
1,730
1,723
1,716
1,709
1,702
1,695
1,688
1,682
29,360
29,380
1,752
1,745
1,738
1,731
1,724
1,717
1,710
1,704
1,697
1,690
1,683
29,380
29,400
1,753
1,746
1,739
1,732
1,726
1,719
1,712
1,705
1,698
1,691
1,684
29,400
29,420
1,754
1,748
1,741
1,734
1,727
1,720
1,713
1,706
1,700
1,693
1,686
29,420
29,440
1,756
1,749
1,742
1,735
1,728
1,722
1,715
1,708
1,701
1,694
1,687
29,440
29,460
1,757
1,751
1,744
1,737
1,730
1,723
1,716
1,709
1,702
1,696
1,689
29,460
29,480
1,759
1,752
1,745
1,738
1,731
1,724
1,718
1,711
1,704
1,697
1,690
29,480
29,500
1,760
1,753
1,747
1,740
1,733
1,726
1,719
1,712
1,705
1,698
1,692
29,500
29,520
1,762
1,755
1,748
1,741
1,734
1,727
1,721
1,714
1,707
1,700
1,693
29,520
29,540
1,763
1,756
1,749
1,743
1,736
1,729
1,722
1,715
1,708
1,701
1,694
29,540
29,560
1,765
1,758
1,751
1,744
1,737
1,730
1,723
1,717
1,710
1,703
1,696
29,560
29,580
1,766
1,759
1,752
1,745
1,739
1,732
1,725
1,718
1,711
1,704
1,697
29,580
29,600
1,767
1,761
1,754
1,747
1,740
1,733
1,726
1,719
1,713
1,706
1,699
29,600
29,620
1,769
1,762
1,755
1,748
1,741
1,735
1,728
1,721
1,714
1,707
1,700
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-228
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1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
29,620
29,640
1,770
1,763
1,757
1,750
1,743
1,736
1,729
1,722
1,715
1,709
1,702
29,640
29,660
1,772
1,765
1,758
1,751
1,744
1,737
1,731
1,724
1,717
1,710
1,703
29,660
29,680
1,773
1,766
1,759
1,753
1,746
1,739
1,732
1,725
1,718
1,711
1,705
29,680
29,700
1,775
1,768
1,761
1,754
1,747
1,740
1,733
1,727
1,720
1,713
1,706
29,700
29,720
1,776
1,769
1,762
1,755
1,749
1,742
1,735
1,728
1,721
1,714
1,707
29,720
29,740
1,778
1,771
1,764
1,757
1,750
1,743
1,736
1,729
1,723
1,716
1,709
29,740
29,760
1,779
1,772
1,765
1,758
1,752
1,745
1,738
1,731
1,724
1,717
1,710
29,760
29,780
1,780
1,774
1,767
1,760
1,753
1,746
1,739
1,732
1,725
1,719
1,712
29,780
29,800
1,782
1,775
1,768
1,761
1,754
1,748
1,741
1,734
1,727
1,720
1,713
29,800
29,820
1,783
1,776
1,770
1,763
1,756
1,749
1,742
1,735
1,728
1,722
1,715
29,820
29,840
1,785
1,778
1,771
1,764
1,757
1,750
1,744
1,737
1,730
1,723
1,716
29,840
29,860
1,786
1,779
1,772
1,766
1,759
1,752
1,745
1,738
1,731
1,724
1,718
29,860
29,880
1,788
1,781
1,774
1,767
1,760
1,753
1,746
1,740
1,733
1,726
1,719
29,880
29,900
1,789
1,782
1,775
1,768
1,762
1,755
1,748
1,741
1,734
1,727
1,720
29,900
29,920
1,791
1,784
1,777
1,770
1,763
1,756
1,749
1,742
1,736
1,729
1,722
29,920
29,940
1,793
1,785
1,778
1,771
1,764
1,758
1,751
1,744
1,737
1,730
1,723
29,940
29,960
1,794
1,787
1,780
1,773
1,766
1,759
1,752
1,745
1,738
1,732
1,725
29,960
29,980
1,796
1,788
1,781
1,774
1,767
1,760
1,754
1,747
1,740
1,733
1,726
29,980
30,000
1,797
1,790
1,783
1,776
1,769
1,762
1,755
1,748
1,741
1,734
1,728
30,000
30,020
1,799
1,791
1,784
1,777
1,770
1,763
1,757
1,750
1,743
1,736
1,729
30,020
30,040
1,800
1,793
1,786
1,779
1,772
1,765
1,758
1,751
1,744
1,737
1,730
30,040
30,060
1,802
1,794
1,787
1,780
1,773
1,766
1,759
1,753
1,746
1,739
1,732
30,060
30,080
1,803
1,796
1,789
1,781
1,775
1,768
1,761
1,754
1,747
1,740
1,733
30,080
30,100
1,805
1,797
1,790
1,783
1,776
1,769
1,762
1,755
1,749
1,742
1,735
30,100
30,120
1,806
1,799
1,792
1,784
1,777
1,771
1,764
1,757
1,750
1,743
1,736
30,120
30,140
1,808
1,800
1,793
1,786
1,779
1,772
1,765
1,758
1,751
1,745
1,738
30,140
30,160
1,809
1,802
1,795
1,788
1,780
1,773
1,767
1,760
1,753
1,746
1,739
30,160
30,180
1,811
1,804
1,796
1,789
1,782
1,775
1,768
1,761
1,754
1,747
1,741
30,180
30,200
1,812
1,805
1,798
1,791
1,783
1,776
1,769
1,763
1,756
1,749
1,742
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-229
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1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
30,200
30,220
1,814
1,807
1,799
1,792
1,785
1,778
1,771
1,764
1,757
1,750
1,743
30,220
30,240
1,815
1,808
1,801
1,794
1,786
1,779
1,772
1,765
1,759
1,752
1,745
30,240
30,260
1,817
1,810
1,802
1,795
1,788
1,781
1,774
1,767
1,760
1,753
1,746
30,260
30,280
1,818
1,811
1,804
1,797
1,789
1,782
1,775
1,768
1,761
1,755
1,748
30,280
30,300
1,820
1,813
1,805
1,798
1,791
1,784
1,777
1,770
1,763
1,756
1,749
30,300
30,320
1,821
1,814
1,807
1,800
1,792
1,785
1,778
1,771
1,764
1,758
1,751
30,320
30,340
1,823
1,816
1,808
1,801
1,794
1,787
1,780
1,773
1,766
1,759
1,752
30,340
30,360
1,824
1,817
1,810
1,803
1,795
1,788
1,781
1,774
1,767
1,760
1,754
30,360
30,380
1,826
1,819
1,811
1,804
1,797
1,790
1,782
1,776
1,769
1,762
1,755
30,380
30,400
1,827
1,820
1,813
1,806
1,799
1,791
1,784
1,777
1,770
1,763
1,756
30,400
30,420
1,829
1,822
1,815
1,807
1,800
1,793
1,786
1,778
1,772
1,765
1,758
30,420
30,440
1,831
1,823
1,816
1,809
1,802
1,794
1,787
1,780
1,773
1,766
1,759
30,440
30,460
1,832
1,825
1,818
1,810
1,803
1,796
1,789
1,781
1,774
1,768
1,761
30,460
30,480
1,834
1,826
1,819
1,812
1,805
1,797
1,790
1,783
1,776
1,769
1,762
30,480
30,500
1,835
1,828
1,821
1,813
1,806
1,799
1,792
1,784
1,777
1,770
1,764
30,500
30,520
1,837
1,829
1,822
1,815
1,808
1,800
1,793
1,786
1,779
1,772
1,765
30,520
30,540
1,838
1,831
1,824
1,816
1,809
1,802
1,795
1,787
1,780
1,773
1,766
30,540
30,560
1,840
1,832
1,825
1,818
1,811
1,803
1,796
1,789
1,782
1,775
1,768
30,560
30,580
1,841
1,834
1,827
1,819
1,812
1,805
1,798
1,790
1,783
1,776
1,769
30,580
30,600
1,843
1,835
1,828
1,821
1,814
1,806
1,799
1,792
1,785
1,778
1,771
30,600
30,620
1,844
1,837
1,830
1,822
1,815
1,808
1,801
1,793
1,786
1,779
1,772
30,620
30,640
1,846
1,838
1,831
1,824
1,817
1,810
1,802
1,795
1,788
1,781
1,774
30,640
30,660
1,847
1,840
1,833
1,826
1,818
1,811
1,804
1,797
1,789
1,782
1,775
30,660
30,680
1,849
1,842
1,834
1,827
1,820
1,813
1,805
1,798
1,791
1,784
1,777
30,680
30,700
1,850
1,843
1,836
1,829
1,821
1,814
1,807
1,800
1,792
1,785
1,778
30,700
30,720
1,852
1,845
1,837
1,830
1,823
1,816
1,808
1,801
1,794
1,787
1,779
30,720
30,740
1,853
1,846
1,839
1,832
1,824
1,817
1,810
1,803
1,795
1,788
1,781
30,740
30,760
1,855
1,848
1,840
1,833
1,826
1,819
1,811
1,804
1,797
1,790
1,782
30,760
30,780
1,856
1,849
1,842
1,835
1,827
1,820
1,813
1,806
1,798
1,791
1,784
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-230
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1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
30,780
30,800
1,858
1,851
1,843
1,836
1,829
1,822
1,814
1,807
1,800
1,793
1,785
30,800
30,820
1,859
1,852
1,845
1,838
1,830
1,823
1,816
1,809
1,801
1,794
1,787
30,820
30,840
1,861
1,854
1,846
1,839
1,832
1,825
1,817
1,810
1,803
1,796
1,788
30,840
30,860
1,862
1,855
1,848
1,841
1,833
1,826
1,819
1,812
1,804
1,797
1,790
30,860
30,880
1,864
1,857
1,849
1,842
1,835
1,828
1,820
1,813
1,806
1,799
1,792
30,880
30,900
1,865
1,858
1,851
1,844
1,837
1,829
1,822
1,815
1,808
1,800
1,793
30,900
30,920
1,867
1,860
1,853
1,845
1,838
1,831
1,824
1,816
1,809
1,802
1,795
30,920
30,940
1,869
1,861
1,854
1,847
1,840
1,832
1,825
1,818
1,811
1,803
1,796
30,940
30,960
1,870
1,863
1,856
1,848
1,841
1,834
1,827
1,819
1,812
1,805
1,798
30,960
30,980
1,872
1,864
1,857
1,850
1,843
1,835
1,828
1,821
1,814
1,806
1,799
30,980
31,000
1,873
1,866
1,859
1,851
1,844
1,837
1,830
1,822
1,815
1,808
1,801
31,000
31,020
1,875
1,867
1,860
1,853
1,846
1,838
1,831
1,824
1,817
1,809
1,802
31,020
31,040
1,876
1,869
1,862
1,854
1,847
1,840
1,833
1,825
1,818
1,811
1,804
31,040
31,060
1,878
1,870
1,863
1,856
1,849
1,841
1,834
1,827
1,820
1,812
1,805
31,060
31,080
1,879
1,872
1,865
1,857
1,850
1,843
1,836
1,828
1,821
1,814
1,807
31,080
31,100
1,881
1,873
1,866
1,859
1,852
1,844
1,837
1,830
1,823
1,815
1,808
31,100
31,120
1,882
1,875
1,868
1,860
1,853
1,846
1,839
1,831
1,824
1,817
1,810
31,120
31,140
1,884
1,876
1,869
1,862
1,855
1,848
1,840
1,833
1,826
1,819
1,811
31,140
31,160
1,885
1,878
1,871
1,864
1,856
1,849
1,842
1,835
1,827
1,820
1,813
31,160
31,180
1,887
1,880
1,872
1,865
1,858
1,851
1,843
1,836
1,829
1,822
1,814
31,180
31,200
1,888
1,881
1,874
1,867
1,859
1,852
1,845
1,838
1,830
1,823
1,816
31,200
31,220
1,890
1,883
1,875
1,868
1,861
1,854
1,846
1,839
1,832
1,825
1,817
31,220
31,240
1,891
1,884
1,877
1,870
1,862
1,855
1,848
1,841
1,833
1,826
1,819
31,240
31,260
1,893
1,886
1,878
1,871
1,864
1,857
1,849
1,842
1,835
1,828
1,820
31,260
31,280
1,894
1,887
1,880
1,873
1,865
1,858
1,851
1,844
1,836
1,829
1,822
31,280
31,300
1,896
1,889
1,881
1,874
1,867
1,860
1,852
1,845
1,838
1,831
1,823
31,300
31,320
1,897
1,890
1,883
1,876
1,868
1,861
1,854
1,847
1,839
1,832
1,825
31,320
31,340
1,899
1,892
1,884
1,877
1,870
1,863
1,855
1,848
1,841
1,834
1,826
31,340
31,360
1,900
1,893
1,886
1,879
1,871
1,864
1,857
1,850
1,842
1,835
1,828
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-231
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
31,360
31,380
1,902
1,895
1,887
1,880
1,873
1,866
1,858
1,851
1,844
1,837
1,830
31,380
31,400
1,903
1,896
1,889
1,882
1,875
1,867
1,860
1,853
1,846
1,838
1,831
31,400
31,420
1,905
1,898
1,891
1,883
1,876
1,869
1,862
1,854
1,847
1,840
1,833
31,420
31,440
1,907
1,899
1,892
1,885
1,878
1,870
1,863
1,856
1,849
1,841
1,834
31,440
31,460
1,908
1,901
1,894
1,886
1,879
1,872
1,865
1,857
1,850
1,843
1,836
31,460
31,480
1,910
1,902
1,895
1,888
1,881
1,873
1,866
1,859
1,852
1,844
1,837
31,480
31,500
1,911
1,904
1,897
1,889
1,882
1,875
1,868
1,860
1,853
1,846
1,839
31,500
31,520
1,913
1,905
1,898
1,891
1,884
1,876
1,869
1,862
1,855
1,847
1,840
31,520
31,540
1,914
1,907
1,900
1,892
1,885
1,878
1,871
1,863
1,856
1,849
1,842
31,540
31,560
1,916
1,908
1,901
1,894
1,887
1,879
1,872
1,865
1,858
1,850
1,843
31,560
31,580
1,917
1,910
1,903
1,895
1,888
1,881
1,874
1,866
1,859
1,852
1,845
31,580
31,600
1,919
1,911
1,904
1,897
1,890
1,882
1,875
1,868
1,861
1,853
1,846
31,600
31,620
1,920
1,913
1,906
1,898
1,891
1,884
1,877
1,869
1,862
1,855
1,848
31,620
31,640
1,922
1,914
1,907
1,900
1,893
1,886
1,878
1,871
1,864
1,857
1,849
31,640
31,660
1,923
1,916
1,909
1,902
1,894
1,887
1,880
1,873
1,865
1,858
1,851
31,660
31,680
1,925
1,918
1,910
1,903
1,896
1,889
1,881
1,874
1,867
1,860
1,852
31,680
31,700
1,926
1,919
1,912
1,905
1,897
1,890
1,883
1,876
1,868
1,861
1,854
31,700
31,720
1,928
1,921
1,913
1,906
1,899
1,892
1,884
1,877
1,870
1,863
1,855
31,720
31,740
1,929
1,922
1,915
1,908
1,900
1,893
1,886
1,879
1,871
1,864
1,857
31,740
31,760
1,931
1,924
1,916
1,909
1,902
1,895
1,887
1,880
1,873
1,866
1,858
31,760
31,780
1,932
1,925
1,918
1,911
1,903
1,896
1,889
1,882
1,874
1,867
1,860
31,780
31,800
1,934
1,927
1,919
1,912
1,905
1,898
1,890
1,883
1,876
1,869
1,861
31,800
31,820
1,935
1,928
1,921
1,914
1,906
1,899
1,892
1,885
1,877
1,870
1,863
31,820
31,840
1,937
1,930
1,922
1,915
1,908
1,901
1,893
1,886
1,879
1,872
1,864
31,840
31,860
1,938
1,931
1,924
1,917
1,909
1,902
1,895
1,888
1,880
1,873
1,866
31,860
31,880
1,940
1,933
1,925
1,918
1,911
1,904
1,896
1,889
1,882
1,875
1,868
31,880
31,900
1,941
1,934
1,927
1,920
1,913
1,905
1,898
1,891
1,884
1,876
1,869
31,900
31,920
1,943
1,936
1,929
1,921
1,914
1,907
1,900
1,892
1,885
1,878
1,871
31,920
31,940
1,945
1,937
1,930
1,923
1,916
1,908
1,901
1,894
1,887
1,879
1,872
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-232
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
31,940
31,960
1,946
1,939
1,932
1,924
1,917
1,910
1,903
1,895
1,888
1,881
1,874
31,960
31,980
1,948
1,940
1,933
1,926
1,919
1,911
1,904
1,897
1,890
1,882
1,875
31,980
32,000
1,949
1,942
1,935
1,927
1,920
1,913
1,906
1,898
1,891
1,884
1,877
32,000
32,020
1,951
1,943
1,936
1,929
1,922
1,914
1,907
1,900
1,893
1,885
1,878
32,020
32,040
1,952
1,945
1,938
1,930
1,923
1,916
1,909
1,901
1,894
1,887
1,880
32,040
32,060
1,954
1,946
1,939
1,932
1,925
1,917
1,910
1,903
1,896
1,888
1,881
32,060
32,080
1,955
1,948
1,941
1,933
1,926
1,919
1,912
1,904
1,897
1,890
1,883
32,080
32,100
1,957
1,949
1,942
1,935
1,928
1,920
1,913
1,906
1,899
1,891
1,884
32,100
32,120
1,958
1,951
1,944
1,936
1,929
1,922
1,915
1,907
1,900
1,893
1,886
32,120
32,140
1,960
1,952
1,945
1,938
1,931
1,924
1,916
1,909
1,902
1,895
1,887
32,140
32,160
1,961
1,954
1,947
1,940
1,932
1,925
1,918
1,911
1,903
1,896
1,889
32,160
32,180
1,963
1,956
1,948
1,941
1,934
1,927
1,919
1,912
1,905
1,898
1,890
32,180
32,200
1,964
1,957
1,950
1,943
1,935
1,928
1,921
1,914
1,906
1,899
1,892
32,200
32,220
1,966
1,959
1,951
1,944
1,937
1,930
1,922
1,915
1,908
1,901
1,893
32,220
32,240
1,967
1,960
1,953
1,946
1,938
1,931
1,924
1,917
1,909
1,902
1,895
32,240
32,260
1,969
1,962
1,954
1,947
1,940
1,933
1,925
1,918
1,911
1,904
1,896
32,260
32,280
1,970
1,963
1,956
1,949
1,941
1,934
1,927
1,920
1,912
1,905
1,898
32,280
32,300
1,972
1,965
1,957
1,950
1,943
1,936
1,928
1,921
1,914
1,907
1,899
32,300
32,320
1,973
1,966
1,959
1,952
1,944
1,937
1,930
1,923
1,915
1,908
1,901
32,320
32,340
1,975
1,968
1,960
1,953
1,946
1,939
1,931
1,924
1,917
1,910
1,902
32,340
32,360
1,976
1,969
1,962
1,955
1,947
1,940
1,933
1,926
1,918
1,911
1,904
32,360
32,380
1,978
1,971
1,963
1,956
1,949
1,942
1,934
1,927
1,920
1,913
1,906
32,380
32,400
1,979
1,972
1,965
1,958
1,951
1,943
1,936
1,929
1,922
1,914
1,907
32,400
32,420
1,981
1,974
1,967
1,959
1,952
1,945
1,938
1,930
1,923
1,916
1,909
32,420
32,440
1,983
1,975
1,968
1,961
1,954
1,946
1,939
1,932
1,925
1,917
1,910
32,440
32,460
1,984
1,977
1,970
1,962
1,955
1,948
1,941
1,933
1,926
1,919
1,912
32,460
32,480
1,986
1,978
1,971
1,964
1,957
1,949
1,942
1,935
1,928
1,920
1,913
32,480
32,500
1,987
1,980
1,973
1,965
1,958
1,951
1,944
1,936
1,929
1,922
1,915
32,500
32,520
1,989
1,981
1,974
1,967
1,960
1,952
1,945
1,938
1,931
1,923
1,916
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-233
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
32,520
32,540
1,990
1,983
1,976
1,968
1,961
1,954
1,947
1,939
1,932
1,925
1,918
32,540
32,560
1,992
1,984
1,977
1,970
1,963
1,955
1,948
1,941
1,934
1,926
1,919
32,560
32,580
1,993
1,986
1,979
1,971
1,964
1,957
1,950
1,942
1,935
1,928
1,921
32,580
32,600
1,995
1,987
1,980
1,973
1,966
1,958
1,951
1,944
1,937
1,929
1,922
32,600
32,620
1,996
1,989
1,982
1,974
1,967
1,960
1,953
1,945
1,938
1,931
1,924
32,620
32,640
1,998
1,990
1,983
1,976
1,969
1,962
1,954
1,947
1,940
1,933
1,925
32,640
32,660
1,999
1,992
1,985
1,978
1,970
1,963
1,956
1,949
1,941
1,934
1,927
32,660
32,680
2,001
1,994
1,986
1,979
1,972
1,965
1,957
1,950
1,943
1,936
1,928
32,680
32,700
2,002
1,995
1,988
1,981
1,973
1,966
1,959
1,952
1,944
1,937
1,930
32,700
32,720
2,004
1,997
1,989
1,982
1,975
1,968
1,960
1,953
1,946
1,939
1,931
32,720
32,740
2,005
1,998
1,991
1,984
1,976
1,969
1,962
1,955
1,947
1,940
1,933
32,740
32,760
2,007
2,000
1,992
1,985
1,978
1,971
1,963
1,956
1,949
1,942
1,934
32,760
32,780
2,008
2,001
1,994
1,987
1,979
1,972
1,965
1,958
1,950
1,943
1,936
32,780
32,800
2,010
2,003
1,995
1,988
1,981
1,974
1,966
1,959
1,952
1,945
1,937
32,800
32,820
2,011
2,004
1,997
1,990
1,982
1,975
1,968
1,961
1,953
1,946
1,939
32,820
32,840
2,013
2,006
1,998
1,991
1,984
1,977
1,969
1,962
1,955
1,948
1,940
32,840
32,860
2,014
2,007
2,000
1,993
1,985
1,978
1,971
1,964
1,956
1,949
1,942
32,860
32,880
2,016
2,009
2,001
1,994
1,987
1,980
1,972
1,965
1,958
1,951
1,944
32,880
32,900
2,017
2,010
2,003
1,996
1,989
1,981
1,974
1,967
1,960
1,952
1,945
32,900
32,920
2,019
2,012
2,005
1,997
1,990
1,983
1,976
1,968
1,961
1,954
1,947
32,920
32,940
2,021
2,013
2,006
1,999
1,992
1,984
1,977
1,970
1,963
1,955
1,948
32,940
32,960
2,022
2,015
2,008
2,000
1,993
1,986
1,979
1,971
1,964
1,957
1,950
32,960
32,980
2,024
2,016
2,009
2,002
1,995
1,987
1,980
1,973
1,966
1,958
1,951
32,980
33,000
2,025
2,018
2,011
2,003
1,996
1,989
1,982
1,974
1,967
1,960
1,953
33,000
33,020
2,027
2,019
2,012
2,005
1,998
1,990
1,983
1,976
1,969
1,961
1,954
33,020
33,040
2,028
2,021
2,014
2,006
1,999
1,992
1,985
1,977
1,970
1,963
1,956
33,040
33,060
2,030
2,022
2,015
2,008
2,001
1,993
1,986
1,979
1,972
1,964
1,957
33,060
33,080
2,031
2,024
2,017
2,009
2,002
1,995
1,988
1,980
1,973
1,966
1,959
33,080
33,100
2,033
2,025
2,018
2,011
2,004
1,996
1,989
1,982
1,975
1,967
1,960
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-234
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
33,100
33,120
2,034
2,027
2,020
2,012
2,005
1,998
1,991
1,983
1,976
1,969
1,962
33,120
33,140
2,036
2,028
2,021
2,014
2,007
2,000
1,992
1,985
1,978
1,971
1,963
33,140
33,160
2,037
2,030
2,023
2,016
2,008
2,001
1,994
1,987
1,979
1,972
1,965
33,160
33,180
2,039
2,032
2,024
2,017
2,010
2,003
1,995
1,988
1,981
1,974
1,966
33,180
33,200
2,040
2,033
2,026
2,019
2,011
2,004
1,997
1,990
1,982
1,975
1,968
33,200
33,220
2,042
2,035
2,027
2,020
2,013
2,006
1,998
1,991
1,984
1,977
1,969
33,220
33,240
2,043
2,036
2,029
2,022
2,014
2,007
2,000
1,993
1,985
1,978
1,971
33,240
33,260
2,045
2,038
2,030
2,023
2,016
2,009
2,001
1,994
1,987
1,980
1,972
33,260
33,280
2,046
2,039
2,032
2,025
2,017
2,010
2,003
1,996
1,988
1,981
1,974
33,280
33,300
2,048
2,041
2,033
2,026
2,019
2,012
2,004
1,997
1,990
1,983
1,975
33,300
33,320
2,049
2,042
2,035
2,028
2,020
2,013
2,006
1,999
1,991
1,984
1,977
33,320
33,340
2,051
2,044
2,036
2,029
2,022
2,015
2,007
2,000
1,993
1,986
1,978
33,340
33,360
2,052
2,045
2,038
2,031
2,023
2,016
2,009
2,002
1,994
1,987
1,980
33,360
33,380
2,054
2,047
2,039
2,032
2,025
2,018
2,010
2,003
1,996
1,989
1,982
33,380
33,400
2,055
2,048
2,041
2,034
2,027
2,019
2,012
2,005
1,998
1,990
1,983
33,400
33,420
2,057
2,050
2,043
2,035
2,028
2,021
2,014
2,006
1,999
1,992
1,985
33,420
33,440
2,059
2,051
2,044
2,037
2,030
2,022
2,015
2,008
2,001
1,993
1,986
33,440
33,460
2,060
2,053
2,046
2,038
2,031
2,024
2,017
2,009
2,002
1,995
1,988
33,460
33,480
2,062
2,054
2,047
2,040
2,033
2,025
2,018
2,011
2,004
1,996
1,989
33,480
33,500
2,063
2,056
2,049
2,041
2,034
2,027
2,020
2,012
2,005
1,998
1,991
33,500
33,520
2,065
2,057
2,050
2,043
2,036
2,028
2,021
2,014
2,007
1,999
1,992
33,520
33,540
2,066
2,059
2,052
2,044
2,037
2,030
2,023
2,015
2,008
2,001
1,994
33,540
33,560
2,068
2,060
2,053
2,046
2,039
2,031
2,024
2,017
2,010
2,002
1,995
33,560
33,580
2,069
2,062
2,055
2,047
2,040
2,033
2,026
2,018
2,011
2,004
1,997
33,580
33,600
2,071
2,063
2,056
2,049
2,042
2,034
2,027
2,020
2,013
2,005
1,998
33,600
33,620
2,072
2,065
2,058
2,050
2,043
2,036
2,029
2,021
2,014
2,007
2,000
33,620
33,640
2,074
2,066
2,059
2,052
2,045
2,038
2,030
2,023
2,016
2,009
2,001
33,640
33,660
2,075
2,068
2,061
2,054
2,046
2,039
2,032
2,025
2,017
2,010
2,003
33,660
33,680
2,077
2,070
2,062
2,055
2,048
2,041
2,033
2,026
2,019
2,012
2,004
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-235
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
33,680
33,700
2,078
2,071
2,064
2,057
2,049
2,042
2,035
2,028
2,020
2,013
2,006
33,700
33,720
2,080
2,073
2,065
2,058
2,051
2,044
2,036
2,029
2,022
2,015
2,007
33,720
33,740
2,081
2,074
2,067
2,060
2,052
2,045
2,038
2,031
2,023
2,016
2,009
33,740
33,760
2,083
2,076
2,068
2,061
2,054
2,047
2,039
2,032
2,025
2,018
2,010
33,760
33,780
2,084
2,077
2,070
2,063
2,055
2,048
2,041
2,034
2,026
2,019
2,012
33,780
33,800
2,086
2,079
2,071
2,064
2,057
2,050
2,042
2,035
2,028
2,021
2,013
33,800
33,820
2,087
2,080
2,073
2,066
2,058
2,051
2,044
2,037
2,029
2,022
2,015
33,820
33,840
2,089
2,082
2,074
2,067
2,060
2,053
2,045
2,038
2,031
2,024
2,016
33,840
33,860
2,090
2,083
2,076
2,069
2,061
2,054
2,047
2,040
2,032
2,025
2,018
33,860
33,880
2,092
2,085
2,077
2,070
2,063
2,056
2,048
2,041
2,034
2,027
2,020
33,880
33,900
2,093
2,086
2,079
2,072
2,065
2,057
2,050
2,043
2,036
2,028
2,021
33,900
33,920
2,095
2,088
2,081
2,073
2,066
2,059
2,052
2,044
2,037
2,030
2,023
33,920
33,940
2,097
2,089
2,082
2,075
2,068
2,060
2,053
2,046
2,039
2,031
2,024
33,940
33,960
2,098
2,091
2,084
2,076
2,069
2,062
2,055
2,047
2,040
2,033
2,026
33,960
33,980
2,100
2,092
2,085
2,078
2,071
2,063
2,056
2,049
2,042
2,034
2,027
33,980
34,000
2,101
2,094
2,087
2,079
2,072
2,065
2,058
2,050
2,043
2,036
2,029
34,000
34,020
2,103
2,095
2,088
2,081
2,074
2,066
2,059
2,052
2,045
2,037
2,030
34,020
34,040
2,104
2,097
2,090
2,082
2,075
2,068
2,061
2,053
2,046
2,039
2,032
34,040
34,060
2,106
2,098
2,091
2,084
2,077
2,069
2,062
2,055
2,048
2,040
2,033
34,060
34,080
2,107
2,100
2,093
2,085
2,078
2,071
2,064
2,056
2,049
2,042
2,035
34,080
34,100
2,109
2,101
2,094
2,087
2,080
2,072
2,065
2,058
2,051
2,043
2,036
34,100
34,120
2,110
2,103
2,096
2,088
2,081
2,074
2,067
2,059
2,052
2,045
2,038
34,120
34,140
2,112
2,104
2,097
2,090
2,083
2,076
2,068
2,061
2,054
2,047
2,039
34,140
34,160
2,113
2,106
2,099
2,092
2,084
2,077
2,070
2,063
2,055
2,048
2,041
34,160
34,180
2,115
2,108
2,100
2,093
2,086
2,079
2,071
2,064
2,057
2,050
2,042
34,180
34,200
2,116
2,109
2,102
2,095
2,087
2,080
2,073
2,066
2,058
2,051
2,044
34,200
34,220
2,118
2,111
2,103
2,096
2,089
2,082
2,074
2,067
2,060
2,053
2,045
34,220
34,240
2,119
2,112
2,105
2,098
2,090
2,083
2,076
2,069
2,061
2,054
2,047
34,240
34,260
2,121
2,114
2,106
2,099
2,092
2,085
2,077
2,070
2,063
2,056
2,048
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-236
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
34,260
34,280
2,122
2,115
2,108
2,101
2,093
2,086
2,079
2,072
2,064
2,057
2,050
34,280
34,300
2,124
2,117
2,109
2,102
2,095
2,088
2,080
2,073
2,066
2,059
2,051
34,300
34,320
2,125
2,118
2,111
2,104
2,096
2,089
2,082
2,075
2,067
2,060
2,053
34,320
34,340
2,127
2,120
2,112
2,105
2,098
2,091
2,083
2,076
2,069
2,062
2,054
34,340
34,360
2,128
2,121
2,114
2,107
2,099
2,092
2,085
2,078
2,070
2,063
2,056
34,360
34,380
2,130
2,123
2,115
2,108
2,101
2,094
2,086
2,079
2,072
2,065
2,058
34,380
34,400
2,131
2,124
2,117
2,110
2,103
2,095
2,088
2,081
2,074
2,066
2,059
34,400
34,420
2,133
2,126
2,119
2,111
2,104
2,097
2,090
2,082
2,075
2,068
2,061
34,420
34,440
2,135
2,127
2,120
2,113
2,106
2,098
2,091
2,084
2,077
2,069
2,062
34,440
34,460
2,136
2,129
2,122
2,114
2,107
2,100
2,093
2,085
2,078
2,071
2,064
34,460
34,480
2,138
2,130
2,123
2,116
2,109
2,101
2,094
2,087
2,080
2,072
2,065
34,480
34,500
2,139
2,132
2,125
2,117
2,110
2,103
2,096
2,088
2,081
2,074
2,067
34,500
34,520
2,141
2,133
2,126
2,119
2,112
2,104
2,097
2,090
2,083
2,075
2,068
34,520
34,540
2,142
2,135
2,128
2,120
2,113
2,106
2,099
2,091
2,084
2,077
2,070
34,540
34,560
2,144
2,136
2,129
2,122
2,115
2,107
2,100
2,093
2,086
2,078
2,071
34,560
34,580
2,145
2,138
2,131
2,123
2,116
2,109
2,102
2,094
2,087
2,080
2,073
34,580
34,600
2,147
2,139
2,132
2,125
2,118
2,110
2,103
2,096
2,089
2,081
2,074
34,600
34,620
2,148
2,141
2,134
2,126
2,119
2,112
2,105
2,097
2,090
2,083
2,076
34,620
34,640
2,150
2,142
2,135
2,128
2,121
2,114
2,106
2,099
2,092
2,085
2,077
34,640
34,660
2,151
2,144
2,137
2,130
2,122
2,115
2,108
2,101
2,093
2,086
2,079
34,660
34,680
2,153
2,146
2,138
2,131
2,124
2,117
2,109
2,102
2,095
2,088
2,080
34,680
34,700
2,154
2,147
2,140
2,133
2,125
2,118
2,111
2,104
2,096
2,089
2,082
34,700
34,720
2,156
2,149
2,141
2,134
2,127
2,120
2,112
2,105
2,098
2,091
2,083
34,720
34,740
2,157
2,150
2,143
2,136
2,128
2,121
2,114
2,107
2,099
2,092
2,085
34,740
34,760
2,159
2,152
2,144
2,137
2,130
2,123
2,115
2,108
2,101
2,094
2,086
34,760
34,780
2,160
2,153
2,146
2,139
2,131
2,124
2,117
2,110
2,102
2,095
2,088
34,780
34,800
2,162
2,155
2,147
2,140
2,133
2,126
2,118
2,111
2,104
2,097
2,089
34,800
34,820
2,163
2,156
2,149
2,142
2,134
2,127
2,120
2,113
2,105
2,098
2,091
34,820
34,840
2,165
2,158
2,150
2,143
2,136
2,129
2,121
2,114
2,107
2,100
2,092
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-237
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
34,840
34,860
2,166
2,159
2,152
2,145
2,137
2,130
2,123
2,116
2,108
2,101
2,094
34,860
34,880
2,168
2,161
2,153
2,146
2,139
2,132
2,124
2,117
2,110
2,103
2,096
34,880
34,900
2,169
2,162
2,155
2,148
2,141
2,133
2,126
2,119
2,112
2,104
2,097
34,900
34,920
2,171
2,164
2,157
2,149
2,142
2,135
2,128
2,120
2,113
2,106
2,099
34,920
34,940
2,173
2,165
2,158
2,151
2,144
2,136
2,129
2,122
2,115
2,107
2,100
34,940
34,960
2,174
2,167
2,160
2,152
2,145
2,138
2,131
2,123
2,116
2,109
2,102
34,960
34,980
2,176
2,168
2,161
2,154
2,147
2,139
2,132
2,125
2,118
2,110
2,103
34,980
35,000
2,177
2,170
2,163
2,155
2,148
2,141
2,134
2,126
2,119
2,112
2,105
35,000
35,020
2,179
2,171
2,164
2,157
2,150
2,142
2,135
2,128
2,121
2,113
2,106
35,020
35,040
2,180
2,173
2,166
2,158
2,151
2,144
2,137
2,129
2,122
2,115
2,108
35,040
35,060
2,182
2,174
2,167
2,160
2,153
2,145
2,138
2,131
2,124
2,116
2,109
35,060
35,080
2,183
2,176
2,169
2,161
2,154
2,147
2,140
2,132
2,125
2,118
2,111
35,080
35,100
2,185
2,177
2,170
2,163
2,156
2,148
2,141
2,134
2,127
2,119
2,112
35,100
35,120
2,186
2,179
2,172
2,164
2,157
2,150
2,143
2,135
2,128
2,121
2,114
35,120
35,140
2,188
2,180
2,173
2,166
2,159
2,152
2,144
2,137
2,130
2,123
2,115
35,140
35,160
2,189
2,182
2,175
2,168
2,160
2,153
2,146
2,139
2,131
2,124
2,117
35,160
35,180
2,191
2,184
2,176
2,169
2,162
2,155
2,147
2,140
2,133
2,126
2,118
35,180
35,200
2,192
2,185
2,178
2,171
2,163
2,156
2,149
2,142
2,134
2,127
2,120
35,200
35,220
2,194
2,187
2,179
2,172
2,165
2,158
2,150
2,143
2,136
2,129
2,121
35,220
35,240
2,195
2,188
2,181
2,174
2,166
2,159
2,152
2,145
2,137
2,130
2,123
35,240
35,260
2,197
2,190
2,182
2,175
2,168
2,161
2,153
2,146
2,139
2,132
2,124
35,260
35,280
2,198
2,191
2,184
2,177
2,169
2,162
2,155
2,148
2,140
2,133
2,126
35,280
35,300
2,200
2,193
2,185
2,178
2,171
2,164
2,156
2,149
2,142
2,135
2,127
35,300
35,320
2,201
2,194
2,187
2,180
2,172
2,165
2,158
2,151
2,143
2,136
2,129
35,320
35,340
2,203
2,196
2,188
2,181
2,174
2,167
2,159
2,152
2,145
2,138
2,130
35,340
35,360
2,204
2,197
2,190
2,183
2,175
2,168
2,161
2,154
2,146
2,139
2,132
35,360
35,380
2,206
2,199
2,191
2,184
2,177
2,170
2,162
2,155
2,148
2,141
2,134
35,380
35,400
2,207
2,200
2,193
2,186
2,179
2,171
2,164
2,157
2,150
2,142
2,135
35,400
35,420
2,209
2,202
2,195
2,187
2,180
2,173
2,166
2,158
2,151
2,144
2,137
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-238
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
35,420
35,440
2,211
2,203
2,196
2,189
2,182
2,174
2,167
2,160
2,153
2,145
2,138
35,440
35,460
2,212
2,205
2,198
2,190
2,183
2,176
2,169
2,161
2,154
2,147
2,140
35,460
35,480
2,214
2,206
2,199
2,192
2,185
2,177
2,170
2,163
2,156
2,148
2,141
35,480
35,500
2,215
2,208
2,201
2,193
2,186
2,179
2,172
2,164
2,157
2,150
2,143
35,500
35,520
2,217
2,209
2,202
2,195
2,188
2,180
2,173
2,166
2,159
2,151
2,144
35,520
35,540
2,218
2,211
2,204
2,196
2,189
2,182
2,175
2,167
2,160
2,153
2,146
35,540
35,560
2,220
2,212
2,205
2,198
2,191
2,183
2,176
2,169
2,162
2,154
2,147
35,560
35,580
2,221
2,214
2,207
2,199
2,192
2,185
2,178
2,170
2,163
2,156
2,149
35,580
35,600
2,223
2,215
2,208
2,201
2,194
2,186
2,179
2,172
2,165
2,157
2,150
35,600
35,620
2,224
2,217
2,210
2,202
2,195
2,188
2,181
2,173
2,166
2,159
2,152
35,620
35,640
2,226
2,218
2,211
2,204
2,197
2,190
2,182
2,175
2,168
2,161
2,153
35,640
35,660
2,227
2,220
2,213
2,206
2,198
2,191
2,184
2,177
2,169
2,162
2,155
35,660
35,680
2,229
2,222
2,214
2,207
2,200
2,193
2,185
2,178
2,171
2,164
2,156
35,680
35,700
2,230
2,223
2,216
2,209
2,201
2,194
2,187
2,180
2,172
2,165
2,158
35,700
35,720
2,232
2,225
2,217
2,210
2,203
2,196
2,188
2,181
2,174
2,167
2,159
35,720
35,740
2,233
2,226
2,219
2,212
2,204
2,197
2,190
2,183
2,175
2,168
2,161
35,740
35,760
2,235
2,228
2,220
2,213
2,206
2,199
2,191
2,184
2,177
2,170
2,162
35,760
35,780
2,236
2,229
2,222
2,215
2,207
2,200
2,193
2,186
2,178
2,171
2,164
35,780
35,800
2,238
2,231
2,223
2,216
2,209
2,202
2,194
2,187
2,180
2,173
2,165
35,800
35,820
2,239
2,232
2,225
2,218
2,210
2,203
2,196
2,189
2,181
2,174
2,167
35,820
35,840
2,241
2,234
2,226
2,219
2,212
2,205
2,197
2,190
2,183
2,176
2,168
35,840
35,860
2,242
2,235
2,228
2,221
2,213
2,206
2,199
2,192
2,184
2,177
2,170
35,860
35,880
2,244
2,237
2,229
2,222
2,215
2,208
2,200
2,193
2,186
2,179
2,172
35,880
35,900
2,245
2,238
2,231
2,224
2,217
2,209
2,202
2,195
2,188
2,180
2,173
35,900
35,920
2,247
2,240
2,233
2,225
2,218
2,211
2,204
2,196
2,189
2,182
2,175
35,920
35,940
2,249
2,241
2,234
2,227
2,220
2,212
2,205
2,198
2,191
2,183
2,176
35,940
35,960
2,250
2,243
2,236
2,228
2,221
2,214
2,207
2,199
2,192
2,185
2,178
35,960
35,980
2,252
2,244
2,237
2,230
2,223
2,215
2,208
2,201
2,194
2,186
2,179
35,980
36,000
2,253
2,246
2,239
2,231
2,224
2,217
2,210
2,202
2,195
2,188
2,181
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-239
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
36,000
36,020
2,255
2,247
2,240
2,233
2,226
2,218
2,211
2,204
2,197
2,189
2,182
36,020
36,040
2,256
2,249
2,242
2,234
2,227
2,220
2,213
2,205
2,198
2,191
2,184
36,040
36,060
2,258
2,250
2,243
2,236
2,229
2,221
2,214
2,207
2,200
2,192
2,185
36,060
36,080
2,259
2,252
2,245
2,237
2,230
2,223
2,216
2,208
2,201
2,194
2,187
36,080
36,100
2,261
2,253
2,246
2,239
2,232
2,224
2,217
2,210
2,203
2,195
2,188
36,100
36,120
2,262
2,255
2,248
2,240
2,233
2,226
2,219
2,211
2,204
2,197
2,190
36,120
36,140
2,264
2,256
2,249
2,242
2,235
2,228
2,220
2,213
2,206
2,199
2,191
36,140
36,160
2,265
2,258
2,251
2,244
2,236
2,229
2,222
2,215
2,207
2,200
2,193
36,160
36,180
2,267
2,260
2,252
2,245
2,238
2,231
2,223
2,216
2,209
2,202
2,194
36,180
36,200
2,268
2,261
2,254
2,247
2,239
2,232
2,225
2,218
2,210
2,203
2,196
36,200
36,220
2,270
2,263
2,255
2,248
2,241
2,234
2,226
2,219
2,212
2,205
2,197
36,220
36,240
2,271
2,264
2,257
2,250
2,242
2,235
2,228
2,221
2,213
2,206
2,199
36,240
36,260
2,273
2,266
2,258
2,251
2,244
2,237
2,229
2,222
2,215
2,208
2,200
36,260
36,280
2,274
2,267
2,260
2,253
2,245
2,238
2,231
2,224
2,216
2,209
2,202
36,280
36,300
2,276
2,269
2,261
2,254
2,247
2,240
2,232
2,225
2,218
2,211
2,203
36,300
36,320
2,277
2,270
2,263
2,256
2,248
2,241
2,234
2,227
2,219
2,212
2,205
36,320
36,340
2,279
2,272
2,264
2,257
2,250
2,243
2,235
2,228
2,221
2,214
2,206
36,340
36,360
2,280
2,273
2,266
2,259
2,251
2,244
2,237
2,230
2,222
2,215
2,208
36,360
36,380
2,282
2,275
2,267
2,260
2,253
2,246
2,238
2,231
2,224
2,217
2,210
36,380
36,400
2,283
2,276
2,269
2,262
2,255
2,247
2,240
2,233
2,226
2,218
2,211
36,400
36,420
2,285
2,278
2,271
2,263
2,256
2,249
2,242
2,234
2,227
2,220
2,213
36,420
36,440
2,287
2,279
2,272
2,265
2,258
2,250
2,243
2,236
2,229
2,221
2,214
36,440
36,460
2,288
2,281
2,274
2,266
2,259
2,252
2,245
2,237
2,230
2,223
2,216
36,460
36,480
2,290
2,282
2,275
2,268
2,261
2,253
2,246
2,239
2,232
2,224
2,217
36,480
36,500
2,291
2,284
2,277
2,269
2,262
2,255
2,248
2,240
2,233
2,226
2,219
36,500
36,520
2,293
2,285
2,278
2,271
2,264
2,256
2,249
2,242
2,235
2,227
2,220
36,520
36,540
2,294
2,287
2,280
2,272
2,265
2,258
2,251
2,243
2,236
2,229
2,222
36,540
36,560
2,296
2,288
2,281
2,274
2,267
2,259
2,252
2,245
2,238
2,230
2,223
36,560
36,580
2,297
2,290
2,283
2,275
2,268
2,261
2,254
2,246
2,239
2,232
2,225
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-240
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
36,580
36,600
2,299
2,291
2,284
2,277
2,270
2,262
2,255
2,248
2,241
2,233
2,226
36,600
36,620
2,300
2,293
2,286
2,278
2,271
2,264
2,257
2,249
2,242
2,235
2,228
36,620
36,640
2,302
2,294
2,287
2,280
2,273
2,266
2,258
2,251
2,244
2,237
2,229
36,640
36,660
2,303
2,296
2,289
2,282
2,274
2,267
2,260
2,253
2,245
2,238
2,231
36,660
36,680
2,305
2,298
2,290
2,283
2,276
2,269
2,261
2,254
2,247
2,240
2,232
36,680
36,700
2,306
2,299
2,292
2,285
2,277
2,270
2,263
2,256
2,248
2,241
2,234
36,700
36,720
2,308
2,301
2,293
2,286
2,279
2,272
2,264
2,257
2,250
2,243
2,235
36,720
36,740
2,309
2,302
2,295
2,288
2,280
2,273
2,266
2,259
2,251
2,244
2,237
36,740
36,760
2,311
2,304
2,296
2,289
2,282
2,275
2,267
2,260
2,253
2,246
2,238
36,760
36,780
2,312
2,305
2,298
2,291
2,283
2,276
2,269
2,262
2,254
2,247
2,240
36,780
36,800
2,314
2,307
2,299
2,292
2,285
2,278
2,270
2,263
2,256
2,249
2,241
36,800
36,820
2,315
2,308
2,301
2,294
2,286
2,279
2,272
2,265
2,257
2,250
2,243
36,820
36,840
2,317
2,310
2,302
2,295
2,288
2,281
2,273
2,266
2,259
2,252
2,244
36,840
36,860
2,318
2,311
2,304
2,297
2,289
2,282
2,275
2,268
2,260
2,253
2,246
36,860
36,880
2,320
2,313
2,305
2,298
2,291
2,284
2,276
2,269
2,262
2,255
2,248
36,880
36,900
2,321
2,314
2,307
2,300
2,293
2,285
2,278
2,271
2,264
2,256
2,249
36,900
36,920
2,323
2,316
2,309
2,301
2,294
2,287
2,280
2,272
2,265
2,258
2,251
36,920
36,940
2,325
2,317
2,310
2,303
2,296
2,288
2,281
2,274
2,267
2,259
2,252
36,940
36,960
2,326
2,319
2,312
2,304
2,297
2,290
2,283
2,275
2,268
2,261
2,254
36,960
36,980
2,328
2,320
2,313
2,306
2,299
2,291
2,284
2,277
2,270
2,262
2,255
36,980
37,000
2,329
2,322
2,315
2,307
2,300
2,293
2,286
2,278
2,271
2,264
2,257
37,000
37,020
2,331
2,323
2,316
2,309
2,302
2,294
2,287
2,280
2,273
2,265
2,258
37,020
37,040
2,332
2,325
2,318
2,310
2,303
2,296
2,289
2,281
2,274
2,267
2,260
37,040
37,060
2,334
2,326
2,319
2,312
2,305
2,297
2,290
2,283
2,276
2,268
2,261
37,060
37,080
2,335
2,328
2,321
2,313
2,306
2,299
2,292
2,284
2,277
2,270
2,263
37,080
37,100
2,337
2,329
2,322
2,315
2,308
2,300
2,293
2,286
2,279
2,271
2,264
37,100
37,120
2,338
2,331
2,324
2,316
2,309
2,302
2,295
2,287
2,280
2,273
2,266
37,120
37,140
2,340
2,332
2,325
2,318
2,311
2,304
2,296
2,289
2,282
2,275
2,267
37,140
37,160
2,341
2,334
2,327
2,320
2,312
2,305
2,298
2,291
2,283
2,276
2,269
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-241
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
37,160
37,180
2,343
2,336
2,328
2,321
2,314
2,307
2,299
2,292
2,285
2,278
2,270
37,180
37,200
2,344
2,337
2,330
2,323
2,315
2,308
2,301
2,294
2,286
2,279
2,272
37,200
37,220
2,346
2,339
2,331
2,324
2,317
2,310
2,302
2,295
2,288
2,281
2,273
37,220
37,240
2,347
2,340
2,333
2,326
2,318
2,311
2,304
2,297
2,289
2,282
2,275
37,240
37,260
2,349
2,342
2,334
2,327
2,320
2,313
2,305
2,298
2,291
2,284
2,276
37,260
37,280
2,350
2,343
2,336
2,329
2,321
2,314
2,307
2,300
2,292
2,285
2,278
37,280
37,300
2,352
2,345
2,337
2,330
2,323
2,316
2,308
2,301
2,294
2,287
2,279
37,300
37,320
2,353
2,346
2,339
2,332
2,324
2,317
2,310
2,303
2,295
2,288
2,281
37,320
37,340
2,355
2,348
2,340
2,333
2,326
2,319
2,311
2,304
2,297
2,290
2,282
37,340
37,360
2,356
2,349
2,342
2,335
2,327
2,320
2,313
2,306
2,298
2,291
2,284
37,360
37,380
2,358
2,351
2,343
2,336
2,329
2,322
2,314
2,307
2,300
2,293
2,286
37,380
37,400
2,359
2,352
2,345
2,338
2,331
2,323
2,316
2,309
2,302
2,294
2,287
37,400
37,420
2,361
2,354
2,347
2,339
2,332
2,325
2,318
2,310
2,303
2,296
2,289
37,420
37,440
2,363
2,355
2,348
2,341
2,334
2,326
2,319
2,312
2,305
2,297
2,290
37,440
37,460
2,364
2,357
2,350
2,342
2,335
2,328
2,321
2,313
2,306
2,299
2,292
37,460
37,480
2,366
2,358
2,351
2,344
2,337
2,329
2,322
2,315
2,308
2,300
2,293
37,480
37,500
2,367
2,360
2,353
2,345
2,338
2,331
2,324
2,316
2,309
2,302
2,295
37,500
37,520
2,369
2,361
2,354
2,347
2,340
2,332
2,325
2,318
2,311
2,303
2,296
37,520
37,540
2,370
2,363
2,356
2,348
2,341
2,334
2,327
2,319
2,312
2,305
2,298
37,540
37,560
2,372
2,364
2,357
2,350
2,343
2,335
2,328
2,321
2,314
2,306
2,299
37,560
37,580
2,373
2,366
2,359
2,351
2,344
2,337
2,330
2,322
2,315
2,308
2,301
37,580
37,600
2,375
2,367
2,360
2,353
2,346
2,338
2,331
2,324
2,317
2,309
2,302
37,600
37,620
2,376
2,369
2,362
2,354
2,347
2,340
2,333
2,325
2,318
2,311
2,304
37,620
37,640
2,378
2,370
2,363
2,356
2,349
2,342
2,334
2,327
2,320
2,313
2,305
37,640
37,660
2,379
2,372
2,365
2,358
2,350
2,343
2,336
2,329
2,321
2,314
2,307
37,660
37,680
2,381
2,374
2,366
2,359
2,352
2,345
2,337
2,330
2,323
2,316
2,308
37,680
37,700
2,382
2,375
2,368
2,361
2,353
2,346
2,339
2,332
2,324
2,317
2,310
37,700
37,720
2,384
2,377
2,369
2,362
2,355
2,348
2,340
2,333
2,326
2,319
2,311
37,720
37,740
2,385
2,378
2,371
2,364
2,356
2,349
2,342
2,335
2,327
2,320
2,313
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-242
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
37,740
37,760
2,387
2,380
2,372
2,365
2,358
2,351
2,343
2,336
2,329
2,322
2,314
37,760
37,780
2,388
2,381
2,374
2,367
2,359
2,352
2,345
2,338
2,330
2,323
2,316
37,780
37,800
2,390
2,383
2,375
2,368
2,361
2,354
2,346
2,339
2,332
2,325
2,317
37,800
37,820
2,391
2,384
2,377
2,370
2,362
2,355
2,348
2,341
2,333
2,326
2,319
37,820
37,840
2,393
2,386
2,378
2,371
2,364
2,357
2,349
2,342
2,335
2,328
2,320
37,840
37,860
2,394
2,387
2,380
2,373
2,365
2,358
2,351
2,344
2,336
2,329
2,322
37,860
37,880
2,396
2,389
2,381
2,374
2,367
2,360
2,352
2,345
2,338
2,331
2,324
37,880
37,900
2,397
2,390
2,383
2,376
2,369
2,361
2,354
2,347
2,340
2,332
2,325
37,900
37,920
2,399
2,392
2,385
2,377
2,370
2,363
2,356
2,348
2,341
2,334
2,327
37,920
37,940
2,401
2,393
2,386
2,379
2,372
2,364
2,357
2,350
2,343
2,335
2,328
37,940
37,960
2,402
2,395
2,388
2,380
2,373
2,366
2,359
2,351
2,344
2,337
2,330
37,960
37,980
2,404
2,396
2,389
2,382
2,375
2,367
2,360
2,353
2,346
2,338
2,331
37,980
38,000
2,405
2,398
2,391
2,383
2,376
2,369
2,362
2,354
2,347
2,340
2,333
38,000
38,020
2,407
2,399
2,392
2,385
2,378
2,370
2,363
2,356
2,349
2,341
2,334
38,020
38,040
2,408
2,401
2,394
2,386
2,379
2,372
2,365
2,357
2,350
2,343
2,336
38,040
38,060
2,410
2,402
2,395
2,388
2,381
2,373
2,366
2,359
2,352
2,344
2,337
38,060
38,080
2,411
2,404
2,397
2,389
2,382
2,375
2,368
2,360
2,353
2,346
2,339
38,080
38,100
2,413
2,405
2,398
2,391
2,384
2,376
2,369
2,362
2,355
2,347
2,340
38,100
38,120
2,414
2,407
2,400
2,392
2,385
2,378
2,371
2,363
2,356
2,349
2,342
38,120
38,140
2,416
2,408
2,401
2,394
2,387
2,380
2,372
2,365
2,358
2,351
2,343
38,140
38,160
2,417
2,410
2,403
2,396
2,388
2,381
2,374
2,367
2,359
2,352
2,345
38,160
38,180
2,419
2,412
2,404
2,397
2,390
2,383
2,375
2,368
2,361
2,354
2,346
38,180
38,200
2,421
2,413
2,406
2,399
2,391
2,384
2,377
2,370
2,362
2,355
2,348
38,200
38,220
2,422
2,415
2,407
2,400
2,393
2,386
2,378
2,371
2,364
2,357
2,349
38,220
38,240
2,424
2,416
2,409
2,402
2,394
2,387
2,380
2,373
2,365
2,358
2,351
38,240
38,260
2,425
2,418
2,410
2,403
2,396
2,389
2,381
2,374
2,367
2,360
2,352
38,260
38,280
2,427
2,419
2,412
2,405
2,397
2,390
2,383
2,376
2,368
2,361
2,354
38,280
38,300
2,428
2,421
2,413
2,406
2,399
2,392
2,384
2,377
2,370
2,363
2,355
38,300
38,320
2,430
2,422
2,415
2,408
2,400
2,393
2,386
2,379
2,371
2,364
2,357
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-243
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
38,320
38,340
2,432
2,424
2,417
2,409
2,402
2,395
2,387
2,380
2,373
2,366
2,358
38,340
38,360
2,433
2,426
2,418
2,411
2,403
2,396
2,389
2,382
2,374
2,367
2,360
38,360
38,380
2,435
2,427
2,420
2,412
2,405
2,398
2,390
2,383
2,376
2,369
2,362
38,380
38,400
2,436
2,429
2,421
2,414
2,407
2,399
2,392
2,385
2,378
2,370
2,363
38,400
38,420
2,438
2,430
2,423
2,415
2,408
2,401
2,394
2,386
2,379
2,372
2,365
38,420
38,440
2,439
2,432
2,424
2,417
2,410
2,402
2,395
2,388
2,381
2,373
2,366
38,440
38,460
2,441
2,434
2,426
2,418
2,411
2,404
2,397
2,389
2,382
2,375
2,368
38,460
38,480
2,443
2,435
2,428
2,420
2,413
2,405
2,398
2,391
2,384
2,376
2,369
38,480
38,500
2,444
2,437
2,429
2,422
2,414
2,407
2,400
2,392
2,385
2,378
2,371
38,500
38,520
2,446
2,438
2,431
2,423
2,416
2,408
2,401
2,394
2,387
2,379
2,372
38,520
38,540
2,447
2,440
2,432
2,425
2,417
2,410
2,403
2,395
2,388
2,381
2,374
38,540
38,560
2,449
2,441
2,434
2,426
2,419
2,411
2,404
2,397
2,390
2,382
2,375
38,560
38,580
2,451
2,443
2,435
2,428
2,420
2,413
2,406
2,398
2,391
2,384
2,377
38,580
38,600
2,452
2,445
2,437
2,430
2,422
2,414
2,407
2,400
2,393
2,385
2,378
38,600
38,620
2,454
2,446
2,439
2,431
2,424
2,416
2,409
2,401
2,394
2,387
2,380
38,620
38,640
2,455
2,448
2,440
2,433
2,425
2,418
2,410
2,403
2,396
2,389
2,381
38,640
38,660
2,457
2,449
2,442
2,434
2,427
2,419
2,412
2,405
2,397
2,390
2,383
38,660
38,680
2,458
2,451
2,443
2,436
2,428
2,421
2,413
2,406
2,399
2,392
2,384
38,680
38,700
2,460
2,452
2,445
2,437
2,430
2,422
2,415
2,408
2,400
2,393
2,386
38,700
38,720
2,462
2,454
2,447
2,439
2,431
2,424
2,416
2,409
2,402
2,395
2,387
38,720
38,740
2,463
2,456
2,448
2,441
2,433
2,426
2,418
2,411
2,403
2,396
2,389
38,740
38,760
2,465
2,457
2,450
2,442
2,435
2,427
2,420
2,412
2,405
2,398
2,390
38,760
38,780
2,466
2,459
2,451
2,444
2,436
2,429
2,421
2,414
2,406
2,399
2,392
38,780
38,800
2,468
2,460
2,453
2,445
2,438
2,430
2,423
2,415
2,408
2,401
2,393
38,800
38,820
2,470
2,462
2,454
2,447
2,439
2,432
2,424
2,417
2,409
2,402
2,395
38,820
38,840
2,471
2,464
2,456
2,448
2,441
2,433
2,426
2,418
2,411
2,404
2,396
38,840
38,860
2,473
2,465
2,458
2,450
2,443
2,435
2,427
2,420
2,412
2,405
2,398
38,860
38,880
2,474
2,467
2,459
2,452
2,444
2,437
2,429
2,422
2,414
2,407
2,400
38,880
38,900
2,476
2,468
2,461
2,453
2,446
2,438
2,431
2,423
2,416
2,408
2,401
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-244
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
38,900
38,920
2,477
2,470
2,462
2,455
2,447
2,440
2,432
2,425
2,417
2,410
2,403
38,920
38,940
2,479
2,471
2,464
2,456
2,449
2,441
2,434
2,426
2,419
2,411
2,404
38,940
38,960
2,481
2,473
2,466
2,458
2,450
2,443
2,435
2,428
2,420
2,413
2,406
38,960
38,980
2,482
2,475
2,467
2,460
2,452
2,444
2,437
2,429
2,422
2,414
2,407
38,980
39,000
2,484
2,476
2,469
2,461
2,454
2,446
2,439
2,431
2,423
2,416
2,409
39,000
39,020
2,485
2,478
2,470
2,463
2,455
2,448
2,440
2,433
2,425
2,418
2,410
39,020
39,040
2,487
2,479
2,472
2,464
2,457
2,449
2,442
2,434
2,427
2,419
2,412
39,040
39,060
2,488
2,481
2,473
2,466
2,458
2,451
2,443
2,436
2,428
2,421
2,413
39,060
39,080
2,490
2,483
2,475
2,467
2,460
2,452
2,445
2,437
2,430
2,422
2,415
39,080
39,100
2,492
2,484
2,477
2,469
2,461
2,454
2,446
2,439
2,431
2,424
2,416
39,100
39,120
2,493
2,486
2,478
2,471
2,463
2,456
2,448
2,440
2,433
2,425
2,418
39,120
39,140
2,495
2,487
2,480
2,472
2,465
2,457
2,450
2,442
2,435
2,427
2,419
39,140
39,160
2,496
2,489
2,481
2,474
2,466
2,459
2,451
2,444
2,436
2,429
2,421
39,160
39,180
2,498
2,490
2,483
2,475
2,468
2,460
2,453
2,445
2,438
2,430
2,423
39,180
39,200
2,500
2,492
2,484
2,477
2,469
2,462
2,454
2,447
2,439
2,432
2,424
39,200
39,220
2,501
2,494
2,486
2,479
2,471
2,463
2,456
2,448
2,441
2,433
2,426
39,220
39,240
2,503
2,495
2,488
2,480
2,473
2,465
2,457
2,450
2,442
2,435
2,427
39,240
39,260
2,504
2,497
2,489
2,482
2,474
2,467
2,459
2,452
2,444
2,436
2,429
39,260
39,280
2,506
2,498
2,491
2,483
2,476
2,468
2,461
2,453
2,446
2,438
2,431
39,280
39,300
2,507
2,500
2,492
2,485
2,477
2,470
2,462
2,455
2,447
2,440
2,432
39,300
39,320
2,509
2,501
2,494
2,486
2,479
2,471
2,464
2,456
2,449
2,441
2,434
39,320
39,340
2,511
2,503
2,496
2,488
2,480
2,473
2,465
2,458
2,450
2,443
2,435
39,340
39,360
2,512
2,505
2,497
2,490
2,482
2,475
2,467
2,459
2,452
2,444
2,437
39,360
39,380
2,514
2,506
2,499
2,491
2,484
2,476
2,469
2,461
2,453
2,446
2,438
39,380
39,400
2,515
2,508
2,500
2,493
2,485
2,478
2,470
2,463
2,455
2,448
2,440
39,400
39,420
2,517
2,509
2,502
2,494
2,487
2,479
2,472
2,464
2,457
2,449
2,442
39,420
39,440
2,518
2,511
2,503
2,496
2,488
2,481
2,473
2,466
2,458
2,451
2,443
39,440
39,460
2,520
2,513
2,505
2,497
2,490
2,482
2,475
2,467
2,460
2,452
2,445
39,460
39,480
2,522
2,514
2,507
2,499
2,492
2,484
2,476
2,469
2,461
2,454
2,446
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-245
0
1
2
3
4
5
6
7
8
9
10
or more
Monthly PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
39,480
39,500
2,523
2,516
2,508
2,501
2,493
2,486
2,478
2,471
2,463
2,455
2,448
39,500
39,520
2,525
2,517
2,510
2,502
2,495
2,487
2,480
2,472
2,465
2,457
2,449
39,520
39,540
2,526
2,519
2,511
2,504
2,496
2,489
2,481
2,474
2,466
2,459
2,451
39,540
39,560
2,528
2,520
2,513
2,505
2,498
2,490
2,483
2,475
2,468
2,460
2,453
39,560
39,580
2,530
2,522
2,514
2,507
2,499
2,492
2,484
2,477
2,469
2,462
2,454
39,580
39,600
2,531
2,524
2,516
2,509
2,501
2,493
2,486
2,478
2,471
2,463
2,456
39,600
39,620
2,533
2,525
2,518
2,510
2,503
2,495
2,488
2,480
2,472
2,465
2,457
39,620
39,640
2,534
2,527
2,519
2,512
2,504
2,497
2,489
2,482
2,474
2,467
2,459
39,640
39,660
2,536
2,528
2,521
2,513
2,506
2,498
2,491
2,483
2,476
2,468
2,461
39,660
39,680
2,537
2,530
2,522
2,515
2,507
2,500
2,492
2,485
2,477
2,470
2,462
39,680
39,700
2,539
2,531
2,524
2,516
2,509
2,501
2,494
2,486
2,479
2,471
2,464
39,700
39,720
2,541
2,533
2,526
2,518
2,510
2,503
2,495
2,488
2,480
2,473
2,465
39,720
39,740
2,542
2,535
2,527
2,520
2,512
2,505
2,497
2,489
2,482
2,474
2,467
39,740
39,760
2,544
2,536
2,529
2,521
2,514
2,506
2,499
2,491
2,484
2,476
2,468
39,760
39,780
2,545
2,538
2,530
2,523
2,515
2,508
2,500
2,493
2,485
2,478
2,470
39,780
39,800
2,547
2,539
2,532
2,524
2,517
2,509
2,502
2,494
2,487
2,479
2,472
39,800
39,820
2,549
2,541
2,533
2,526
2,518
2,511
2,503
2,496
2,488
2,481
2,473
39,820
39,840
2,550
2,543
2,535
2,527
2,520
2,512
2,505
2,497
2,490
2,482
2,475
39,840
39,860
2,552
2,544
2,537
2,529
2,522
2,514
2,506
2,499
2,491
2,484
2,476
39,860
39,880
2,553
2,546
2,538
2,531
2,523
2,516
2,508
2,501
2,493
2,485
2,478
39,880
39,900
2,555
2,547
2,540
2,532
2,525
2,517
2,510
2,502
2,495
2,487
2,480
39,900
39,920
2,556
2,549
2,541
2,534
2,526
2,519
2,511
2,504
2,496
2,489
2,481
39,920
39,940
2,558
2,550
2,543
2,535
2,528
2,520
2,513
2,505
2,498
2,490
2,483
39,940
39,960
2,560
2,552
2,545
2,537
2,529
2,522
2,514
2,507
2,499
2,492
2,484
39,960
39,980
2,561
2,554
2,546
2,539
2,531
2,523
2,516
2,508
2,501
2,493
2,486
39,980
40,000
2,563
2,555
2,548
2,540
2,533
2,525
2,518
2,510
2,502
2,495
2,487
40,000 & over
2,564
2,556
2,548
2,541
2,533
2,526
2,518
2,511
2,503
2,496
2,488
7.9% of excess over $40,000 plus
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-246
0
1
2
3
4
5
6
7
8
9
10
or more
0
60
0
0
0
0
0
0
0
0
0
0
0
60
70
1
1
1
0
0
0
0
0
0
0
0
70
80
1
1
1
1
1
1
1
0
0
0
0
80
90
1
1
1
1
1
1
1
1
1
1
0
90
100
2
1
1
1
1
1
1
1
1
1
1
100
110
2
2
2
2
2
1
1
1
1
1
1
110
120
3
3
2
2
2
2
2
2
1
1
1
120
130
3
3
3
3
3
2
2
2
2
2
2
130
140
4
4
4
3
3
3
3
3
2
2
2
140
150
5
4
4
4
4
4
3
3
3
3
3
150
160
5
5
5
5
4
4
4
4
4
3
3
160
170
6
6
6
5
5
5
5
5
4
4
4
170
180
7
6
6
6
6
6
5
5
5
5
5
180
190
7
7
7
7
6
6
6
6
6
5
5
190
200
8
8
8
7
7
7
7
7
6
6
6
200
210
9
8
8
8
8
8
7
7
7
7
7
210
220
9
9
9
9
9
8
8
8
8
7
7
220
230
10
10
10
9
9
9
9
9
8
8
8
230
240
11
11
10
10
10
10
9
9
9
9
9
240
250
11
11
11
11
11
10
10
10
10
9
9
250
260
12
12
12
11
11
11
11
11
10
10
10
260
270
13
13
12
12
12
12
11
11
11
11
11
270
280
13
13
13
13
13
12
12
12
12
12
11
280
290
14
14
14
13
13
13
13
13
12
12
12
290
300
15
15
14
14
14
14
14
13
13
13
13
300
310
15
15
15
15
15
14
14
14
14
14
13
310
320
16
16
16
16
15
15
15
15
14
14
14
320
330
17
17
16
16
16
16
16
15
15
15
15
330
340
18
17
17
17
17
16
16
16
16
16
15
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Daily PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-247
0
1
2
3
4
5
6
7
8
9
10
or more
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Daily PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
340
350
18
18
18
18
17
17
17
17
17
16
16
350
360
19
19
18
18
18
18
18
17
17
17
17
360
370
20
19
19
19
19
19
18
18
18
18
17
370
380
20
20
20
20
19
19
19
19
19
18
18
380
390
21
21
21
20
20
20
20
19
19
19
19
390
400
22
22
21
21
21
21
20
20
20
20
19
400
410
22
22
22
22
22
21
21
21
21
20
20
410
420
23
23
23
22
22
22
22
22
21
21
21
420
430
24
24
23
23
23
23
23
22
22
22
22
430
440
25
24
24
24
24
23
23
23
23
23
22
440
450
25
25
25
25
24
24
24
24
24
23
23
450
460
26
26
26
25
25
25
25
24
24
24
24
460
470
27
27
26
26
26
26
25
25
25
25
25
470
480
27
27
27
27
27
26
26
26
26
25
25
480
490
28
28
28
28
27
27
27
27
26
26
26
490
500
29
29
28
28
28
28
28
27
27
27
27
500
510
30
29
29
29
29
29
28
28
28
28
27
510
520
30
30
30
30
29
29
29
29
29
28
28
520
530
31
31
31
30
30
30
30
30
29
29
29
530
540
32
32
31
31
31
31
31
30
30
30
30
540
550
33
32
32
32
32
32
31
31
31
31
30
550
560
33
33
33
33
33
32
32
32
32
31
31
560
570
34
34
34
34
33
33
33
33
32
32
32
570
580
35
35
35
34
34
34
34
33
33
33
33
580
590
36
36
35
35
35
35
34
34
34
34
33
590
600
37
36
36
36
36
35
35
35
35
34
34
600
610
37
37
37
37
36
36
36
36
35
35
35
610
620
38
38
38
37
37
37
37
36
36
36
36
620
630
39
39
38
38
38
38
37
37
37
37
36
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-248
0
1
2
3
4
5
6
7
8
9
10
or more
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Daily PAYROLL PERIOD
For Calendar Year 2031
Single PERSONS - UNMARRIED Heads of Household
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
630
640
40
39
39
39
39
38
38
38
38
37
37
640
650
40
40
40
40
39
39
39
39
38
38
38
650
660
41
41
41
40
40
40
40
39
39
39
39
660
670
42
42
41
41
41
41
40
40
40
40
39
670
680
43
42
42
42
42
41
41
41
41
40
40
680
690
43
43
43
43
43
42
42
42
42
41
41
690
700
44
44
44
44
43
43
43
43
42
42
42
700
710
45
45
45
44
44
44
44
43
43
43
43
710
720
46
46
45
45
45
45
44
44
44
44
43
720
730
47
46
46
46
46
45
45
45
45
44
44
730
740
47
47
47
47
46
46
46
46
45
45
45
740
750
48
48
48
47
47
47
47
47
46
46
46
750 & over
49
48
48
48
48
47
47
47
47
46
46
7.9% of excess over $750 plus
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-249
0
1
2
3
4
5
6
7
8
9
10
or more
0
60
0
0
0
0
0
0
0
0
0
0
0
60
70
1
1
1
0
0
0
0
0
0
0
0
70
80
1
1
1
1
1
1
1
0
0
0
0
80
90
1
1
1
1
1
1
1
1
1
1
0
90
100
1
1
1
1
1
1
1
1
1
1
1
100
110
1
1
1
1
1
1
1
1
1
1
1
110
120
1
1
1
1
1
1
1
1
1
1
1
120
130
1
1
1
1
1
1
1
1
1
1
1
130
140
2
2
2
1
1
1
1
1
1
1
1
140
150
2
2
2
2
2
2
2
1
1
1
1
150
160
2
2
2
2
2
2
2
2
2
2
1
160
170
3
3
3
3
2
2
2
2
2
2
2
170
180
4
3
3
3
3
3
3
2
2
2
2
180
190
4
4
4
4
3
3
3
3
3
3
2
190
200
5
5
4
4
4
4
4
3
3
3
3
200
210
5
5
5
5
5
4
4
4
4
4
4
210
220
6
6
5
5
5
5
5
5
4
4
4
220
230
6
6
6
6
6
5
5
5
5
5
5
230
240
7
7
7
6
6
6
6
6
6
5
5
240
250
8
7
7
7
7
7
6
6
6
6
6
250
260
8
8
8
8
8
7
7
7
7
7
6
260
270
9
9
9
8
8
8
8
8
7
7
7
270
280
10
9
9
9
9
9
8
8
8
8
8
280
290
10
10
10
10
9
9
9
9
9
8
8
290
300
11
11
11
10
10
10
10
9
9
9
9
300
310
12
11
11
11
11
11
10
10
10
10
10
310
320
12
12
12
12
11
11
11
11
11
10
10
320
330
13
13
13
12
12
12
12
11
11
11
11
330
340
14
13
13
13
13
13
12
12
12
12
12
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Daily PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-250
0
1
2
3
4
5
6
7
8
9
10
or more
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Daily PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
340
350
14
14
14
14
13
13
13
13
13
12
12
350
360
15
15
15
14
14
14
14
14
13
13
13
360
370
16
15
15
15
15
15
14
14
14
14
14
370
380
16
16
16
16
16
15
15
15
15
14
14
380
390
17
17
17
16
16
16
16
16
15
15
15
390
400
18
18
17
17
17
17
16
16
16
16
16
400
410
18
18
18
18
18
17
17
17
17
17
16
410
420
19
19
19
18
18
18
18
18
17
17
17
420
430
20
20
19
19
19
19
18
18
18
18
18
430
440
20
20
20
20
20
19
19
19
19
19
18
440
450
21
21
21
20
20
20
20
20
19
19
19
450
460
22
22
21
21
21
21
21
20
20
20
20
460
470
22
22
22
22
22
21
21
21
21
21
20
470
480
23
23
23
23
22
22
22
22
21
21
21
480
490
24
24
23
23
23
23
23
22
22
22
22
490
500
25
24
24
24
24
23
23
23
23
23
22
500
510
25
25
25
25
24
24
24
24
24
23
23
510
520
26
26
25
25
25
25
25
24
24
24
24
520
530
27
26
26
26
26
26
25
25
25
25
24
530
540
27
27
27
27
26
26
26
26
26
25
25
540
550
28
28
28
27
27
27
27
26
26
26
26
550
560
29
28
28
28
28
28
27
27
27
27
26
560
570
29
29
29
29
28
28
28
28
28
27
27
570
580
30
30
30
29
29
29
29
28
28
28
28
580
590
31
30
30
30
30
30
29
29
29
29
29
590
600
31
31
31
31
30
30
30
30
30
29
29
600
610
32
32
32
31
31
31
31
31
30
30
30
610
620
33
32
32
32
32
32
31
31
31
31
31
620
630
33
33
33
33
33
32
32
32
32
31
31
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-251
0
1
2
3
4
5
6
7
8
9
10
or more
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Daily PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
630
640
34
34
34
33
33
33
33
33
32
32
32
640
650
35
35
34
34
34
34
33
33
33
33
33
650
660
35
35
35
35
35
34
34
34
34
34
33
660
670
36
36
36
35
35
35
35
35
34
34
34
670
680
37
37
36
36
36
36
35
35
35
35
35
680
690
37
37
37
37
37
36
36
36
36
36
35
690
700
38
38
38
37
37
37
37
37
36
36
36
700
710
39
39
38
38
38
38
38
37
37
37
37
710
720
40
39
39
39
39
38
38
38
38
38
37
720
730
40
40
40
40
39
39
39
39
38
38
38
730
740
41
41
41
40
40
40
40
39
39
39
39
740
750
42
41
41
41
41
41
40
40
40
40
39
750
760
42
42
42
42
42
41
41
41
41
40
40
760
770
43
43
43
42
42
42
42
42
41
41
41
770
780
44
44
43
43
43
43
43
42
42
42
42
780
790
45
44
44
44
44
43
43
43
43
43
42
790
800
45
45
45
45
44
44
44
44
43
43
43
800
810
46
46
46
45
45
45
45
44
44
44
44
810
820
47
47
46
46
46
46
45
45
45
45
44
820
830
47
47
47
47
47
46
46
46
46
45
45
830
840
48
48
48
48
47
47
47
47
46
46
46
840
850
49
49
48
48
48
48
48
47
47
47
47
850
860
50
49
49
49
49
48
48
48
48
48
47
860
870
50
50
50
50
49
49
49
49
49
48
48
870
880
51
51
51
50
50
50
50
49
49
49
49
880
890
52
52
51
51
51
51
50
50
50
50
50
890
900
52
52
52
52
52
51
51
51
51
50
50
900
910
53
53
53
53
52
52
52
52
51
51
51
910
920
54
54
53
53
53
53
53
52
52
52
52
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-252
0
1
2
3
4
5
6
7
8
9
10
or more
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Daily PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
920
930
55
54
54
54
54
54
53
53
53
53
52
930
940
55
55
55
55
54
54
54
54
54
53
53
940
950
56
56
56
55
55
55
55
55
54
54
54
950
960
57
57
56
56
56
56
55
55
55
55
55
960
970
58
57
57
57
57
56
56
56
56
56
55
970
980
58
58
58
58
57
57
57
57
56
56
56
980
990
59
59
59
58
58
58
58
57
57
57
57
990
1,000
60
60
59
59
59
59
58
58
58
58
57
1,000
1,010
61
60
60
60
60
59
59
59
59
58
58
1,010
1,020
61
61
61
61
60
60
60
60
59
59
59
1,020
1,030
62
62
62
61
61
61
61
60
60
60
60
1,030
1,040
63
63
62
62
62
62
61
61
61
61
60
1,040
1,050
64
63
63
63
63
62
62
62
62
61
61
1,050
1,060
64
64
64
64
63
63
63
63
62
62
62
1,060
1,070
65
65
65
64
64
64
64
63
63
63
63
1,070
1,080
66
66
65
65
65
65
64
64
64
64
63
1,080
1,090
67
66
66
66
66
65
65
65
65
64
64
1,090
1,100
67
67
67
67
66
66
66
66
65
65
65
1,100
1,110
68
68
68
67
67
67
67
66
66
66
66
1,110
1,120
69
69
68
68
68
68
67
67
67
67
67
1,120
1,130
70
69
69
69
69
68
68
68
68
68
67
1,130
1,140
70
70
70
70
69
69
69
69
69
68
68
1,140
1,150
71
71
71
70
70
70
70
70
69
69
69
1,150
1,160
72
72
71
71
71
71
70
70
70
70
70
1,160
1,170
73
72
72
72
72
71
71
71
71
71
70
1,170
1,180
73
73
73
73
72
72
72
72
72
71
71
1,180
1,190
74
74
74
73
73
73
73
73
72
72
72
1,190
1,200
75
75
74
74
74
74
74
73
73
73
73
1,200
1,210
76
75
75
75
75
75
74
74
74
74
73
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-253
0
1
2
3
4
5
6
7
8
9
10
or more
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Daily PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
1,210
1,220
76
76
76
76
76
75
75
75
75
74
74
1,220
1,230
77
77
77
77
76
76
76
76
75
75
75
1,230
1,240
78
78
78
77
77
77
77
76
76
76
76
1,240
1,250
79
79
78
78
78
78
77
77
77
77
76
1,250
1,260
80
79
79
79
79
78
78
78
78
77
77
1,260
1,270
80
80
80
80
79
79
79
79
78
78
78
1,270
1,280
81
81
81
80
80
80
80
79
79
79
79
1,280
1,290
82
82
81
81
81
81
80
80
80
80
79
1,290
1,300
83
82
82
82
82
81
81
81
81
80
80
1,300
1,310
83
83
83
83
82
82
82
82
81
81
81
1,310
1,320
84
84
84
84
83
83
83
83
82
82
82
1,320
1,330
85
85
85
84
84
84
84
83
83
83
83
1,330
1,340
86
86
85
85
85
85
84
84
84
84
83
1,340
1,350
87
86
86
86
86
85
85
85
85
84
84
1,350
1,360
87
87
87
87
86
86
86
86
85
85
85
1,360
1,370
88
88
88
87
87
87
87
86
86
86
86
1,370
1,380
89
89
89
88
88
88
88
87
87
87
87
1,380
1,390
90
90
89
89
89
89
88
88
88
88
87
1,390
1,400
91
90
90
90
90
89
89
89
89
88
88
1,400
1,410
91
91
91
91
90
90
90
90
89
89
89
1,410
1,420
92
92
92
91
91
91
91
90
90
90
90
1,420
1,430
93
93
92
92
92
92
91
91
91
91
90
1,430
1,440
94
93
93
93
93
93
92
92
92
92
91
1,440
1,450
95
94
94
94
94
93
93
93
93
92
92
1,450
1,460
95
95
95
95
94
94
94
94
93
93
93
1,460
1,470
96
96
96
95
95
95
95
94
94
94
94
1,470
1,480
97
97
96
96
96
96
95
95
95
95
94
1,480
1,490
98
97
97
97
97
96
96
96
96
95
95
1,490
1,500
98
98
98
98
97
97
97
97
97
96
96
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-254
0
1
2
3
4
5
6
7
8
9
10
or more
WAGES ARE
NUMBER OF WITHHOLDING ALLOWANCES CLAIMED
Daily PAYROLL PERIOD
For Calendar Year 2031
Married Persons
AT
LEAST
BUT
LESS
THAN
AMOUNT OF INCOME TAX TO BE WITHHELD
1,500 & over
99
99
98
98
98
98
97
97
97
97
96
7.9% of excess over $1,500 plus
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-255
Appendix 2: Income Tax Withholding Tables for 2031 and Subsequent Tax Years
(June 30, 2025)
G-256
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