Cat. No. 10019N

Alternative Tax

Withholding Methods

and Tables

This supplement to Circular E, Employer’s Tax Guide

(Publication 15), contains alternative methods for computing

income tax withholding, alternative income tax withholding

tables, and combined income tax, employee social security

tax, and employee Medicare tax withholding tables for wages

paid in 1995.

Contents

Alternative Methods for Figuring Income Tax

Withholding 2

Page

Formula Tables for Percentage Method Withholding

(for Automated Payroll Systems) 3

Alternative 1 4

Alternative 2 5

Wage Bracket Percentage Tables (for Automated Payroll

Systems) 7

For Computing Withholding From Gross Wages 8–11

For Computing Withholding From Wages

Exceeding Allowance Amount 12–15

Combined Income Tax, Employee Social Security

Tax, and Employee Medicare Tax Withholding

Tables for Wages Paid in 1995 17–37

Publication 493

(Rev. January 1995)

Department of the Treasury

Internal Revenue Service
Page 2

Alternative Methods for Figuring

Income Tax Withholding

You may use various methods of figuring income tax

withholding. The methods described below may be

used instead of the common payroll methods. Use the

method that best suits your payroll system and

employees.

Annualized Wages.—Using your employee’s annual

wages, figure the withholding using the Percentage

Method, TABLE 7-ANNUAL Payroll Period, in Circular

E. Divide that amount by the number of payroll periods

and the result will be the amount of withholding for

each payroll period.

Average Estimated Wages.—You may withhold the

tax for a payroll period based on estimated average

wages, with necessary adjustments, for any quarter.

For details, please see Regulations section

31.3402(h)(1)-1.

Cumulative Wages.—An employee may ask you, in

writing, to withhold tax on cumulative wages. If so, and

you have paid the employee for the same kind of

payroll period (weekly, biweekly, etc.) since the

beginning of the year, you may figure the tax as

follows:

Add the wages you have paid the employee for the

current calendar year to the current payroll period

amount. Divide this amount by the number of payroll

periods so far this year including the current period.

Figure the withholding on this amount, and multiply the

withholding by the number of payroll periods used

above. Use the percentage method shown in Circular

E. Subtract the total withholding calculated from the

total tax withheld during the calendar year. The excess

is the amount to withhold for the current payroll period.

(See Rev. Proc. 78-8, 1978-1 C.B. 562, for an example

of the cumulative method.)

Part-Year Employment.—A part-year employee who

figures income tax on a calendar-year basis may ask

you to withhold tax by the part-year employment

method. The request must be in writing and must

contain the following information:

1. The last day of any employment during the

calendar year with any prior employer;

2. A statement that the employee uses the calendar

year accounting period; and

3. A statement that the employee reasonably

anticipates that he or she will be employed for a total

of no more than 245 days in all terms of continuous

employment (defined below) during the current

calendar year.

Complete the following steps to figure withholding

tax by the part-year method:

1. Add the wages to be paid the employee for the

current payroll period to any wages you have already

paid the employee in the current term of continuous

employment.

2. Add the number of payroll periods used in step 1

to the number of payroll periods between the

employee’s last employment and current employment.

To find the number of periods between the last

employment and current employment, divide (a) the

number of calendar days between the employee’s last

day of earlier employment (or the previous December
Page 3

31, if later) and the first day of current employment by

(b) the number of calendar days in the current payroll

period.

3. Divide the step 1 amount by the total number of

payroll periods from step 2.

4. Find the tax in the withholding tax tables on the

step 3 amount. Be sure to use the correct payroll

period table and to take into account the employee’s

withholding allowances.

5. Multiply the total number of payroll periods from

step 2 by the step 4 amount.

6. Subtract from the step 5 amount the total tax

already withheld during the current term of continuous

employment. Any excess is the amount to withhold for

the current payroll period.

(See Regulations section 31.3402(h)(4)-1(c) for

examples of the part-year method.)

Term of Continuous Employment.—A term of

continuous employment may be a single term or two

or more following terms of employment with the same

employer. A continuous term includes holidays, regular

days off, and days off for illness or vacation. A

continuous term begins on the first day an employee

works for you and earns pay. It ends on the earlier of

the employee’s last day of work for you or, if the

employee performs no services for you for more than

30 calendar days, the last workday before the 30-day

period. If an employment relationship is ended, the

term of continuous employment is ended, even if a

new employment relationship is established with the

same employer within 30 days.

Other Methods.—You may use other methods and

tables for withholding taxes, as long as the amount of

tax withheld is about the same as it would be under

the percentage method shown in Circular E. If you

develop an alternative method or table, you should test

the full range of wage and allowance situations to be

sure that they meet the tolerances contained in

Regulations section 31.3402(h)(4)-1 as shown in the

chart below.

If the tax required to be

withheld under the annual

percentage rate is—

The annual tax withheld under

your method may not differ by

more than—

Less than $10 $9.99

$10 or more but under $100 $10 plus 10% of the excess over

$10

$100 or more but under

$1,000

$19 plus 3% of the excess over

$100

$1,000 or more $46 plus 1% of the excess over

$1,000
Page 4

Formula Tables for Percentage Method

Withholding (for Automated Payroll

Systems)

Two formula tables for percentage method withholding are on

pages 4 and 5. Employers with automated payroll systems will

find these tables useful. The differences in the Alternative

Percentage Method formulas and the steps for figuring

withheld tax for different payroll systems are shown in this

example.

MARRIED PERSON

Weekly Payroll Period

If the wages exceeding

the allowance amount

are:

The amount of

income tax to be

withheld is:

Over— But not

over—

$123 $828 Circular E

(Rev. 1-95) 15% of excess over

$123

Alternative 1

on page 4 15% of such wages,

minus $18.45

Alternative 2

on page 5 Such wages minus

$123.00, 15% of

remainder

When employers use the percentage method in Circular E or

the formula tables for percentage method withholding in this

publication, the tax for the pay period may be rounded to the

nearest dollar. If rounding is used, it must be used consistently.

Withheld tax amounts should be rounded to the nearest whole

dollar by (1) dropping amounts under 50 cents and (2)

increasing amounts from 50 to 99 cents to the next higher

dollar. For example, $2.30 becomes $2 and $2.80 becomes $3.

Such rounding will be deemed to meet the tolerances under

Internal Revenue Code section 3402(h)(4).
Page 5

(For Wages Paid in 1995)

Alternative 1.—Tables for Percentage Method Withholding Computations

Table A(1)—WEEKLY PAYROLL PERIOD (Amount for each allowance claimed is $48.08)

Single Person Married Person

If the wage in excess of

allowance amount is:

If the wage in excess of

allowance amount is:

The income tax to be

withheld is:

The income tax to be

withheld is:

Of such

wage—

Of such

wage—

From

product

From

Over— Over— But not over— But not over— product

$0 —$50 $0 $0 —$123

$50 —$476 15% less $7.50 $123 —$828 15% less $18.45

$476 —$999 28% less $69.38 $828 —$1,664 28% less $126.09

$999 —$2,295 31% less $99.35 $1,664 31% less $176.01

Table B(1)—BIWEEKLY PAYROLL PERIOD (Amount for each allowance claimed is $96.15)

Single Person Married Person

If the wage in excess of

allowance amount is:

If the wage in excess of

allowance amount is:

The income tax to be

withheld is:

The income tax to be

withheld is:

Of such

wage—

Of such

wage—

From

product

From

Over— Over— But not over— But not over— product

$0 —$100 $0 —$246

$100 —$952 15% less $15.00 $246 —$1,656 15% less $36.90

$952 —$1,998 28% less $138.76 $1,656 —$3,329 28% less $252.18

$1,998 —$4,590 31% less $198.70 $3,329 31% less $352.05

Table C(1)—SEMIMONTHLY PAYROLL PERIOD (Amount for each allowance claimed is $104.17)

Single Person Married Person

If the wage in excess of

allowance amount is:

If the wage in excess of

allowance amount is:

The income tax to be

withheld is:

The income tax to be

withheld is:

Of such

wage—

Of such

wage—

From

product

From

Over— Over— But not over— But not over— product

$0 —$108 $0 —$267

$108 —$1,031 15% less $16.20 $267 —$1,794 15% less $40.05

$1,031 —$2,165 28% less $150.23 $1,794 —$3,606 28% less $273.27

$2,165 —$4,973 31% less $215.18 $3,606 —$6,152 31% less $381.45

Table D(1)—MONTHLY PAYROLL PERIOD (Amount for each allowance claimed is $208.33)

Single Person Married Person

If the wage in excess of

allowance amount is:

If the wage in excess of

allowance amount is:

The income tax to be

withheld is:

The income tax to be

withheld is:

Of such

wage—

Of such

wage—

From

product

From

Over— Over— But not over— But not over— product

$0 —$217 $0 —$533

$217 —$2,063 15% less $32.55 $533 —$3,588 15% less $79.95

$2,063 —$4,329 28% less $300.74 $3,588 —$7,213 28% less $546.39

$4,329 —$9,946 31% less $430.61 $7,213 —$12,304 31% less $762.78

Table E(1)——DAILY OR MISCELLANEOUS PAYROLL PERIOD

(Amount for each allowance claimed per day for such period is $9.62)

Single Person Married Person

If the wage in excess of allowance

amount divided by the number of

days in the pay period is:

If the wage in excess of allowance

amount divided by the number of

days in the pay period is:

The income tax to be

withheld multiplied by

the number of days

in such period is:

The income tax to be

withheld multiplied by

the number of days

in such period is:

Of such

wage—

Of such

wage—

From

product

From

Over— Over— But not over— But not over— product

$0 —$10.00 $0 —$24.60

$10.00 —$95.20 15% less $1.50 $24.60 —$165.60 15% less $3.69

$95.20 —$199.80 28% less $13.88 $165.60 —$332.90 28% less $25.22

$199.80 —$459.00 31% less $19.87 $332.90 —$567.90 31% less $35.21

Note.—The adjustment factors may be reduced by one–half cent (e.g., 7.50 to

7.495; 69.38 to 69.375) to eliminate separate half rounding operations.

combined bracket rates, e.g, $0 to $50 and $50 to $476 combined to read,

Over $0, But not over $476.

The first two brackets of these tables may be combined, provided zero

withholding is used to credit withholding amounts computed by the

The employee’s excess wage (gross wage less amount for allowances

claimed) is used with the applicable percentage rates and subtraction

factors to calculate the amount of income tax withheld.

—$2,839

—$5,679

0%

0% $0

0% $0

0% $0

0% $0

0% $0

0% $0

0% $0

0% $0

0% $0

$2,295 —$4,960 36% less $214.10 $2,839 36% less $317.96

$4,590 —$9,919 36% less $428.20 $5,679 36% less $636.00

$4,973 —$10,746 36% less $463.83 $6,152 —$10,856 36% less $689.05

$9,946 —$21,492 36% less $927.91 $12,304 —$21,713 36% less $1,377.98

$459.00 —$991.90 36% less $42.82 $567.90 —$1,002.10 36% less $63.60

—$5,011

—$10,021

$4,960 — 39.6% less $392.66 $5,011 39.6% less $498.36

$9,919 — 39.6% less $785.28 $10,021 39.6% less $996.76

$10,746 — 39.6% less $850.69 $10,856 — 39.6% less $1,079.87

$21,492 — 39.6% less $1,701.62 $21,713 — 39.6% less $2,159.65

$991.90 — 39.6% less $78.53 $1,002.10 — 39.6% less $99.68

—

—
Page 6

(For Wages Paid in 1995)

Alternative 2.—Tables for Percentage Method Withholding Computations

Table A(2)—WEEKLY PAYROLL PERIOD (Amount for each allowance claimed is $48.08)

Single Person Married Person

If the wage in excess of

allowance amount is:

If the wage in excess of

allowance amount is:

The income tax to be

withheld is:

The income tax to be

withheld is:

Over— Over— But not over— Such wage— Times But not over— Such wage— Times

$0 —$50 0 0 $0 —$123 0 0

$50 —$476 minus $50.00 15% $123 —$828 minus $123.00 15%

$476 —$999 minus $247.79 28% $828 —$1,664 minus $450.32 28%

$999 —$2,295 minus $320.48 31% $1,664 —$2,839 minus $567.77 31%

Single Person Married Person

If the wage in excess of

allowance amount is:

If the wage in excess of

allowance amount is:

The income tax to be

withheld is:

The income tax to be

withheld is:

Over— Over— But not over— Such wage— Times But not over— Such wage— Times

$0 —$100 0 0 $0 —$246 0 0

$100 —$952 minus $100.00 15% $246 —$1,656 minus $246.00 15%

$952 —$1,998 minus $495.57 28% $1,656 —$3,329 minus $900.64 28%

$1,998 —$4,590 minus $640.97 31% $3,329 —$5,679 minus $1,135.65 31%

Table C(2)—SEMIMONTHLY PAYROLL PERIOD (Amount for each allowance claimed is $104.17)

Single Person Married Person

If the wage in excess of

allowance amount is:

If the wage in excess of

allowance amount is:

The income tax to be

withheld is:

The income tax to be

withheld is:

Over— Over— But not over— Such wage— Times But not over— Such wage— Times

$0 —$108 0 0 $0 —$267 0 0

$108 —$1,031 minus $108.00 15% $267 —$1,794 minus $267.00 15%

$1,031 —$2,165 minus $536.54 28% $1,794 —$3,606 minus $975.96 28%

$2,165 —$4,973 minus $694.13 31% $3,606 —$6,152 minus $1,230.48 31%

Table D(2)—MONTHLY PAYROLL PERIOD (Amount for each allowance claimed is $208.33)

Single Person Married Person

If the wage in excess of

allowance amount is:

If the wage in excess of

allowance amount is:

The income tax to be

withheld is:

The income tax to be

withheld is:

Over— Over— But not over— Such wage— Times But not over— Such wage— Times

$0 —$217 0 0 $0 —$533 0 0

$217 —$2,063 minus $217.00 15% $533 —$3,588 minus $533.00 15%

$2,063 —$4,329 minus $1,074.07 28% $3,588 —$7,213 minus $1,951.39 28%

$4,329 —$9,946 minus $1,389.06 31% $7,213 —12,304 minus $2,460.58 31%

Table E(2)—DAILY OR MISCELLANEOUS PAYROLL PERIOD

(Amount for each allowance claimed per day for such period is $9.62)

Single Person Married Person

If the wage in excess of allowance

amount divided by the number of

days in the pay period is:

If the wage in excess of allowance

amount divided by the number of

days in the pay period is:

The income tax to be withheld

multiplied by the number of

days in such period is:

The income tax to be withheld

multiplied by the number of

days in such period is:

Over— Over— But not over— Such wage— Times But not over— Such wage— Times

$0 —$10.00 0 0 $0 —$24.60 0 0

$10.00 —$95.20 minus $10.00 15% $24.60 —$165.60 minus $24.60 15%

$95.20 —$199.80 minus $49.56 28% $165.60 —$332.90 minus $90.06 28%

$199.80 —$459.00 minus $64.09 31% $332.90 —$567.90 minus $113.58 31%

Note.—The first two brackets of these tables may be combined,

provided zero withholding is used to credit withholding amounts

computed by the combined bracket rates, e.g., $0 to $50 and $50 to

$476 combined to read, Over $0, But not over $476.

The employee’s excess wage (gross wage less amount for allowances

claimed) is used with the applicable percentage rates and subtraction

factors to calculate the amount of income tax withheld.

Table B(2)—BIWEEKLY PAYROLL PERIOD (Amount for each allowance claimed is $96.15)

$2,295 —$4,960 minus $594.72 36% $2,839 —$5,011 minus $883.22 36%

$4,590 —$9,919 minus $1,189.44 36% $5,679 —$10,021 minus $1,766.67 36%

$4,973 —$10,746 minus $1,288.42 36% $6,152 —$10,856 minus $1,914.03 36%

$9,946 —$21,492 minus $2,577.53 36% $12,304 —21,713 minus $3,827.72 36%

$459.00 —$991.90 minus $118.94 36% $567.90 —$1,002.10 minus $176.68 36%

$4,960 — minus $991.57 39.6% $5,011 — minus $1,258.47 39.6%

$9,919 — minus $1,983.04 39.6% $10,021 — minus $2,517.06 39.6%

$10,746 — minus $2,148.20 39.6% $10,856 — minus $2,726.93 39.6%

$21,492 — minus $4,297.03 39.6% $21,713 — minus $5,453.66 39.6%

$991.90 — minus $198.31 39.6% $1,002.10 — minus $251.72 39.6%
Page 7

Wage Bracket Percentage Method Tables

(for Automated Payroll Systems)

The Wage Bracket Percentage Method Tables show the gross

wage brackets that apply to each withholding percentage rate

for employees with up to nine withholding allowances. These

tables also show the computation factors for each number of

withholding allowances and the applicable wage bracket. The

computation factors are used to figure the amount of

withholding tax by a percentage method.

Two kinds of Wage Bracket Percentage Method Tables are

shown. Each has tables for married and single persons for

weekly, biweekly, semimonthly, and monthly payroll periods.

Employers with automated payroll systems will find these

tables useful.

The difference between the two kinds of tables is the

reduction factor subtracted from wages before multiplying by

the applicable percentage withholding rate. In the tables for

Computing Income Tax Withholding From Gross Wages, the

reduction factor includes both the amount for withholding

allowances claimed and a rate adjustment factor as shown in

the Alternative 2—Tables for Percentage Method Withholding

Computations. In the tables for Computing Income Tax

Withholding From Wages Exceeding Allowance Amount, the

reduction factor does not include an amount for the number of

allowances claimed.

Use the kind of wage bracket table that best suits your

payroll system. For example, some pay systems automatically

subtract from wages the allowance amount for each employee

before finding the amount of tax to withhold. The tables for

Computing Income Tax Withholding From Wages Exceeding

Allowance Amount can be used in these systems. The

reduction factors in these tables do not include the allowance

amount that was automatically subtracted before applying the

table factors in the calculation. For other systems that do not

separately subtract the allowance amount, use the tables for

Computing Income Tax Withholding From Gross Wages.

When employers use the Wage Bracket Percentage Method

Tables, the tax for the pay period may be rounded to the

nearest dollar. If rounding is used, it must be used consistently.

Withheld tax amounts should be rounded to the nearest whole

dollar by (1) dropping amounts under 50 cents and (2)

increasing amounts from 50 to 99 cents to the next higher

dollar. For example, $2.30 becomes $2 and $2.80 becomes $3.

Such rounding will be deemed to meet the tolerances under

Internal Revenue Code section 3402(h)(4).
Page 8

(For Wages Paid in 1995)

Wage Bracket Percentage Method Table for Computing

Income Tax Withholding From Gross Wages

Weekly Payroll Period

Instructions

A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing

the number of allowances claimed.

B. Read across the selected subsection and locate the bracket applicable to the employee’s gross wages in columns A and B.

C. Subtract the amount shown in column C from the employee’s gross wages.

D. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.

1 If the gross wages are less than the amount to be subtracted, the withholding is zero. 2 You can expand these tables for additional allowances. To do this, increase the amounts in this subsection by $48.08 for each

additional allowance claimed.

Single Persons Married Persons

And gross wages are— And gross wages are— Multiply

result But by— not over Over Over

A B C D A B C D

0

1

2

3

4

5

6

7

8

2 9

from

gross wages 1

Multiply

result

by—

from

gross wages But 1

not over

If the

number of

allowances

is—

subtract subtract

subtract

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$0.00 $476.00 $50.00 15% $0.00 $828.00 $123.00 15%

$476.00 $999.00 $247.79 28% $828.00 $1,664.00 $450.32 28%

$999.00 $2,295.00 $320.48 31% $1,664.00 $2,839.00 $567.77 31%

$2,295.00 $4,960.00 $594.72 36% $2,839.00 $5,011.00 $883.22 36%

$4,960.00 $991.57 39.6% $5,011.00 $1,258.47 39.6%

$524.08 $98.08 15% $876.08 $171.08 15%

$524.08 $1,047.08 $295.87 28% $876.08 $1,712.08 $498.40 28%

$1,047.08 $2,343.08 $368.56 31% $1,712.08 $2,887.08 $615.85 31%

$2,343.08 $5,008.08 $642.80 36% $2,887.08 $5,059.08 $931.30 36%

$5,008.08 $1,039.65 39.6% $5,059.08 $1,306.55 39.6%

$572.16 $146.16 15% $924.16 $219.16 15%

$572.16 $1,095.16 $343.95 28% $924.16 $1,760.16 $546.48 28%

$1,095.16 $2,391.16 $416.64 31% $1,760.16 $2,935.16 $663.93 31%

$2,391.16 $5,056.16 $690.88 36% $2,935.16 $5,107.16 $979.38 36%

$5,056.16 $1,087.73 39.6% $5,107.16 $1,354.63 39.6%

$620.24 $194.24 15% $972.24 $267.24 15%

$620.24 $1,143.24 $392.03 28% $972.24 $1,808.24 $594.56 28%

$1,143.24 $2,439.24 $464.72 31% $1,808.24 $2,983.24 $712.01 31%

$2,439.24 $5,104.24 $738.96 36% $2,983.24 $5,155.24 $1,027.46 36%

$5,104.24 $1,135.81 39.6% $5,155.24 $1,402.71 39.6%

$668.32 $242.32 15% $1,020.32 $315.32 15%

$668.32 $1,191.32 $440.11 28% $1,020.32 $1,856.32 $642.64 28%

$1,191.32 $2,487.32 $512.80 31% $1,856.32 $3,031.32 $760.09 31%

$2,487.32 $5,152.32 $787.04 36% $3,031.32 $5,203.32 $1,075.54 36%

$5,152.32 $1,183.89 39.6% $5,203.32 $1,450.79 39.6%

$716.40 $290.40 15% $1,068.40 $363.40 15%

$716.40 $1,239.40 $488.19 28% $1,068.40 $1,904.40 $690.72 28%

$1,239.40 $2,535.40 $560.88 31% $1,904.40 $3,079.40 $808.17 31%

$2,535.40 $5,200.40 $835.12 36% $3,079.40 $5,251.40 $1,123.62 36%

$5,200.40 $1,231.97 39.6% $5,251.40 $1,498.87 39.6%

$764.48 $338.48 15% $1,116.48 $411.48 15%

$764.48 $1,287.48 $536.27 28% $1,116.48 $1,952.48 $738.80 28%

$1,287.48 $2,583.48 $608.96 31% $1,952.48 $3,127.48 $856.25 31%

$2,583.48 $5,248.48 $883.20 36% $3,127.48 $5,299.48 $1,171.70 36%

$5,248.48 $1,280.05 39.6% $5,299.48 $1,546.95 39.6%

$812.56 $386.56 15% $1,164.56 $459.56 15%

$812.56 $1,335.56 $584.35 28% $1,164.56 $2,000.56 $786.88 28%

$1,335.56 $2,631.56 $657.04 31% $2,000.56 $3,175.56 $904.33 31%

$2,631.56 $5,296.56 $931.28 36% $3,175.56 $5,347.56 $1,219.78 36%

$5,296.56 $1,328.13 39.6% $5,347.56 $1,595.03 39.6%

$860.64 $434.64 15% $1,212.64 $507.64 15%

$860.64 $1,383.64 $632.43 28% $1,212.64 $2,048.64 $834.96 28%

$1,383.64 $2,679.64 $705.12 31% $2,048.64 $3,223.64 $952.41 31%

$2,679.64 $5,344.64 $979.36 36% $3,223.64 $5,395.64 $1,267.86 36%

$5,344.64 $1,376.21 39.6% $5,395.64 $1,643.11 39.6%

$908.72 $482.72 15% $1,260.72 $555.72 15%

$908.72 $1,431.72 $680.51 28% $1,260.72 $2,096.72 $883.04 28%

$1,431.72 $2,727.72 $753.20 31% $2,096.72 $3,271.72 $1,000.49 31%

$2,727.72 $5,392.72 $1,027.44 36% $3,271.72 $5,443.72 $1,315.94 36%

$5,392.72 $1,424.29 39.6% $5,443.72 $1,691.19 39.6%

$0.00 $0.00

$0.00 $0.00

$0.00 $0.00

$0.00 $0.00

$0.00 $0.00

$0.00 $0.00

$0.00 $0.00

$0.00 $0.00

$0.00 $0.00
Page 9

(For Wages Paid in 1995)

Wage Bracket Percentage Method Table for Computing

Income Tax Withholding From Gross Wages

Biweekly Payroll Period

Instructions

A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing

the number of allowances claimed.

B. Read across the selected subsection and locate the bracket applicable to the employee’s gross wages in columns A and B.

C. Subtract the amount shown in column C from the employee’s gross wages.

D. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.

1 If the gross wages are less than the amount to be subtracted, the withholding is zero. 2 You can expand these tables for additional allowances. To do this, increase the amounts in this subsection by $96.15 for each

additional allowance claimed.

Single Persons Married Persons

And gross wages are— And gross wages are— Multiply

result But by— not over Over Over

A B C D A B C D

0

1

2

3

4

5

6

7

8

2 9

from

gross wages 1

Multiply

result

by—

from

gross wages But 1

not over

If the

number of

allowances

is—

subtract subtract

subtract

subtract

subtract

subtract

subtract subtract

subtract subtract

subtract subtract

subtract

subtract

subtract

subtract

subtract subtract

subtract subtract

subtract subtract

subtract

subtract

subtract

subtract

subtract subtract

subtract subtract

subtract subtract

subtract

subtract

subtract

subtract

subtract subtract

subtract subtract

subtract subtract

subtract

subtract

subtract

subtract

subtract subtract

subtract subtract

subtract subtract

subtract

subtract

subtract

subtract

subtract subtract

subtract subtract

subtract subtract

subtract

subtract

subtract

subtract

subtract subtract

subtract subtract

subtract subtract

subtract

subtract

subtract

subtract

subtract subtract

subtract subtract

subtract subtract

subtract

subtract

subtract

subtract

subtract subtract

subtract subtract

subtract subtract

subtract

subtract

subtract

subtract

subtract subtract

subtract subtract

$0.00 $952.00 $100.00 15% $0.00 $1,656.00 $246.00 15%

$952.00 $1,998.00 $495.57 28% $1,656.00 $3,329.00 $900.64 28%

$1,998.00 $4,590.00 $640.97 31% $3,329.00 $5,679.00 $1,135.65 31%

$4,590.00 $9,919.00 $1,189.44 36% $5,679.00 $10,021.00 $1,766.67 36%

$9,919.00 $1,983.04 39.6% 10,021.00 $2,517.06 39.6%

$1,048.15 $196.15 15% $1,752.15 $342.15 15%

$1,048.15 $2,094.15 $591.72 28% $1,752.15 $3,425.15 $996.79 28%

$2,094.15 $4,686.15 $737.12 31% $3,425.15 $5,775.15 $1,231.80 31%

$4,686.15 $10,015.15 $1,285.59 36% $5,775.15 $10,117.15 $1,862.82 36%

$10,015.15 $2,079.19 39.6% 10,117.15 $2,613.21 39.6%

$1,144.30 $292.30 15% $1,848.30 $438.30 15%

$1,144.30 $2,190.30 $687.87 28% $1,848.30 $3,521.30 $1,092.94 28%

$2,190.30 $4,782.30 $833.27 31% $3,521.30 $5,871.30 $1,327.95 31%

$4,782.30 $10,111.30 $1,381.74 36% $5,871.30 $10,213.30 $1,958.97 36%

$10,111.30 $2,175.34 39.6% 10,213.30 $2,709.36 39.6%

$1,240.45 $388.45 15% $1,944.45 $534.45 15%

$1,240.45 $2,286.45 $784.02 28% $1,944.45 $3,617.45 $1,189.09 28%

$2,286.45 $4,878.45 $929.42 31% $3,617.45 $5,967.45 $1,424.10 31%

$4,878.45 $10,207.45 $1,477.89 36% $5,967.45 $10,309.45 $2,055.12 36%

$10,207.45 $2,271.49 39.6% 10,309.45 $2,805.51 39.6%

$1,336.60 $484.60 15% $2,040.60 $630.60 15%

$1,336.60 $2,382.60 $880.17 28% $2,040.60 $3,713.60 $1,285.24 28%

$2,382.60 $4,974.60 $1,025.57 31% $3,713.60 $6,063.60 $1,520.25 31%

$4,974.60 $10,303.60 $1,574.04 36% $6,063.60 $10,405.60 $2,151.27 36%

$10,303.60 $2,367.64 39.6% 10,405.60 $2,901.66 39.6%

$1,432.75 $580.75 15% $2,136.75 $726.75 15%

$1,432.75 $2,478.75 $976.32 28% $2,136.75 $3,809.75 $1,381.39 28%

$2,478.75 $5,070.75 $1,121.72 31% $3,809.75 $6,159.75 $1,616.40 31%

$5,070.75 $10,399.75 $1,670.19 36% $6,159.75 $10,501.75 $2,247.42 36%

$10,399.75 $2,463.79 39.6% 10,501.75 $2,997.81 39.6%

$1,528.90 $676.90 15% $2,232.90 $822.90 15%

$1,528.90 $2,574.90 $1,072.47 28% $2,232.90 $3,905.90 $1,477.54 28%

$2,574.90 $5,166.90 $1,217.87 31% $3,905.90 $6,255.90 $1,712.55 31%

$5,166.90 $10,495.90 $1,766.34 36% $6,255.90 $10,597.90 $2,343.57 36%

$10,495.90 $2,559.94 39.6% 10,597.90 $3,093.96 39.6%

$1,625.05 $773.05 15% $2,329.05 $919.05 15%

$1,625.05 $2,671.05 $1,168.62 28% $2,329.05 $4,002.05 $1,573.69 28%

$2,671.05 $5,263.05 $1,314.02 31% $4,002.05 $6,352.05 $1,808.70 31%

$5,263.05 $10,592.05 $1,862.49 36% $6,352.05 $10,694.05 $2,439.72 36%

$10,592.05 $2,656.09 39.6% 10,694.05 $3,190.11 39.6%

$1,721.20 $869.20 15% $2,425.20 $1,015.20 15%

$1,721.20 $2,767.20 $1,264.77 28% $2,425.20 $4,098.20 $1,669.84 28%

$2,767.20 $5,359.20 $1,410.17 31% $4,098.20 $6,448.20 $1,904.85 31%

$5,359.20 $10,688.20 $1,958.64 36% $6,448.20 $10,790.20 $2,535.87 36%

$10,688.20 $2,752.24 39.6% 10,790.20 $3,286.26 39.6%

$1,817.35 $965.35 15% $2,521.35 $1,111.35 15%

$1,817.35 $2,863.35 $1,360.92 28% $2,521.35 $4,194.35 $1,765.99 28%

$2,863.35 $5,455.35 $1,506.32 31% $4,194.35 $6,544.35 $2,001.00 31%

$5,455.35 $10,784.35 $2,054.79 36% $6,544.35 $10,886.35 $2,632.02 36%

$10,784.35 $2,848.39 39.6% 10,886.35 $3,382.41 39.6%

$0.00 $0.00

$0.00 $0.00

$0.00 $0.00

$0.00 $0.00

$0.00 $0.00

$0.00 $0.00

$0.00 $0.00

$0.00 $0.00

$0.00 $0.00
Page 10

(For Wages Paid in 1995)

Wage Bracket Percentage Method Table for Computing

Income Tax Withholding From Gross Wages

Semimonthly Payroll Period

Instructions

A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing

the number of allowances claimed.

B. Read across the selected subsection and locate the bracket applicable to the employee’s gross wages in columns A and B.

C. Subtract the amount shown in column C from the employee’s gross wages.

D. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.

1 If the gross wages are less than the amount to be subtracted, the withholding is zero. 2 You can expand these tables for additional allowances. To do this, increase the amounts in this subsection by $104.17 for

each additional allowance claimed.

Single Persons Married Persons

And gross wages are— And gross wages are— Multiply

result But by— not over Over Over

A B C D A B C D

0

1

2

3

4

5

6

7

8

2 9

from

gross wages 1

Multiply

result

by—

from

gross wages But 1

not over

If the

number of

allowances

is—

subtract subtract

subtract

subtract

subtract

subtract

subtract subtract

subtract subtract

subtract subtract

subtract

subtract

subtract

subtract

subtract subtract

subtract subtract

subtract subtract

subtract

subtract

subtract

subtract

subtract subtract

subtract subtract

subtract subtract

subtract

subtract

subtract

subtract

subtract subtract

subtract subtract

subtract subtract

subtract

subtract

subtract

subtract

subtract subtract

subtract subtract

subtract subtract

subtract

subtract

subtract

subtract

subtract subtract

subtract subtract

subtract subtract

subtract

subtract

subtract

subtract

subtract subtract

subtract subtract

subtract subtract

subtract

subtract

subtract

subtract

subtract subtract

subtract subtract

subtract subtract

subtract

subtract

subtract

subtract

subtract subtract

subtract subtract

subtract subtract

subtract

subtract

subtract

subtract

subtract subtract

subtract subtract

$0.00 $1,031.00 $108.00 15% $0.00 $1,794.00 $267.00 15%

$1,031.00 $2,165.00 $536.54 28% $1,794.00 $3,606.00 $975.96 28%

$2,165.00 $4,973.00 $694.13 31% $3,606.00 $6,152.00 $1,230.48 31%

$4,973.00 $10,746.00 $1,288.42 36% $6,152.00 $10,856.00 $1,914.03 36%

$10,746.00 $2,148.20 39.6% 10,856.00 $2,726.93 39.6%

$1,135.17 $212.17 15% $1,898.17 $371.17 15%

$1,135.17 $2,269.17 $640.71 28% $1,898.17 $3,710.17 $1,080.13 28%

$2,269.17 $5,077.17 $798.30 31% $3,710.17 $6,256.17 $1,334.65 31%

$5,077.17 $10,850.17 $1,392.59 36% $6,256.17 $10,960.17 $2,018.20 36%

$10,850.17 $2,252.37 39.6% 10,960.17 $2,831.10 39.6%

$1,239.34 $316.34 15% $2,002.34 $475.34 15%

$1,239.34 $2,373.34 $744.88 28% $2,002.34 $3,814.34 $1,184.30 28%

$2,373.34 $5,181.34 $902.47 31% $3,814.34 $6,360.34 $1,438.82 31%

$5,181.34 $10,954.34 $1,496.76 36% $6,360.34 $11,064.34 $2,122.37 36%

$10,954.34 $2,356.54 39.6% 11,064.34 $2,935.27 39.6%

$1,343.51 $420.51 15% $2,106.51 $579.51 15%

$1,343.51 $2,477.51 $849.05 28% $2,106.51 $3,918.51 $1,288.47 28%

$2,477.51 $5,285.51 $1,006.64 31% $3,918.51 $6,464.51 $1,542.99 31%

$5,285.51 $11,058.51 $1,600.93 36% $6,464.51 $11,168.51 $2,226.54 36%

$11,058.51 $2,460.71 39.6% 11,168.51 $3,039.44 39.6%

$1,447.68 $524.68 15% $2,210.68 $683.68 15%

$1,447.68 $2,581.68 $953.22 28% $2,210.68 $4,022.68 $1,392.64 28%

$2,581.68 $5,389.68 $1,110.81 31% $4,022.68 $6,568.68 $1,647.16 31%

$5,389.68 $11,162.68 $1,705.10 36% $6,568.68 $11,272.68 $2,330.71 36%

$11,162.68 $2,564.88 39.6% 11,272.68 $3,143.61 39.6%

$1,551.85 $628.85 15% $2,314.85 $787.85 15%

$1,551.85 $2,685.85 $1,057.39 28% $2,314.85 $4,126.85 $1,496.81 28%

$2,685.85 $5,493.85 $1,214.98 31% $4,126.85 $6,672.85 $1,751.33 31%

$5,493.85 $11,266.85 $1,809.27 36% $6,672.85 $11,376.85 $2,434.88 36%

$11,266.85 $2,669.05 39.6% 11,376.85 $3,247.78 39.6%

$1,656.02 $733.02 15% $2,419.02 $892.02 15%

$1,656.02 $2,790.02 $1,161.56 28% $2,419.02 $4,231.02 $1,600.98 28%

$2,790.02 $5,598.02 $1,319.15 31% $4,231.02 $6,777.02 $1,855.50 31%

$5,598.02 $11,371.02 $1,913.44 36% $6,777.02 $11,481.02 $2,539.05 36%

$11,371.02 $2,773.22 39.6% 11,481.02 $3,351.95 39.6%

$1,760.19 $837.19 15% $2,523.19 $996.19 15%

$1,760.19 $2,894.19 $1,265.73 28% $2,523.19 $4,335.19 $1,705.15 28%

$2,894.19 $5,702.19 $1,423.32 31% $4,335.19 $6,881.19 $1,959.67 31%

$5,702.19 $11,475.19 $2,017.61 36% $6,881.19 $11,585.19 $2,643.22 36%

$11,475.19 $2,877.39 39.6% 11,585.19 $3,456.12 39.6%

$1,864.36 $941.36 15% $2,627.36 $1,100.36 15%

$1,864.36 $2,998.36 $1,369.90 28% $2,627.36 $4,439.36 $1,809.32 28%

$2,998.36 $5,806.36 $1,527.49 31% $4,439.36 $6,985.36 $2,063.84 31%

$5,806.36 $11,579.36 $2,121.78 36% $6,985.36 $11,689.36 $2,747.39 36%

$11,579.36 $2,981.56 39.6% 11,689.36 $3,560.29 39.6%

$1,968.53 $1,045.53 15% $2,731.53 $1,204.53 15%

$1,968.53 $3,102.53 $1,474.07 28% $2,731.53 $4,543.53 $1,913.49 28%

$3,102.53 $5,910.53 $1,631.66 31% $4,543.53 $7,089.53 $2,168.01 31%

$5,910.53 $11,683.53 $2,225.95 36% $7,089.53 $11,793.53 $2,851.56 36%

$11,683.53 $3,085.73 39.6% 11,793.53 $3,664.46 39.6%

$0.00 $0.00

$0.00 $0.00

$0.00 $0.00

$0.00 $0.00

$0.00 $0.00

$0.00 $0.00

$0.00 $0.00

$0.00 $0.00

$0.00 $0.00
Page 11

(For Wages Paid in 1995)

Wage Bracket Percentage Method Table for Computing

Income Tax Withholding From Gross Wages

Monthly Payroll Period

Instructions

A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing

the number of allowances claimed.

B. Read across the selected subsection and locate the bracket applicable to the employee’s gross wages in columns A and B.

C. Subtract the amount shown in column C from the employee’s gross wages.

D. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.

1 If the gross wages are less than the amount to be subtracted, the withholding is zero. 2 You can expand these tables for additional allowances. To do this, increase the amounts in this subsection by $208.33 for

each additional allowance claimed.

Single Persons Married Persons

And gross wages are— And gross wages are— Multiply

result But by— not over Over Over

A B C D A B C D

0

1

2

3

4

5

6

7

8

2 9

from

gross wages 1

Multiply

result

by—

from

gross wages But 1

not over

If the

number of

allowances

is—

subtract subtract

subtract

subtract

subtract

subtract

subtract subtract

subtract subtract

subtract subtract

subtract

subtract

subtract

subtract

subtract subtract

subtract subtract

subtract subtract

subtract

subtract

subtract

subtract

subtract subtract

subtract subtract

subtract subtract

subtract

subtract

subtract

subtract

subtract subtract

subtract subtract

subtract subtract

subtract

subtract

subtract

subtract

subtract subtract

subtract subtract

subtract subtract

subtract

subtract

subtract

subtract

subtract subtract

subtract subtract

subtract subtract

subtract

subtract

subtract

subtract

subtract subtract

subtract subtract

subtract subtract

subtract

subtract

subtract

subtract

subtract subtract

subtract subtract

subtract subtract

subtract

subtract

subtract

subtract

subtract subtract

subtract subtract

subtract subtract

subtract

subtract

subtract

subtract

subtract subtract

subtract subtract

$0.00 $2,063.00 $217.00 15% $0.00 $3,588.00 $533.00 15%

$2,063.00 $4,329.00 $1,074.07 28% $3,588.00 $7,213.00 $1,951.39 28%

$4,329.00 $9,946.00 $1,389.06 31% $7,213.00 $12,304.00 $2,460.58 31%

$9,946.00 $21,492.00 $2,577.53 36% 12,304.00 $21,713.00 $3,827.72 36%

$21,492.00 $4,297.03 39.6% 21,713.00 $5,453.66 39.6%

$2,271.33 $425.33 15% $3,796.33 $741.33 15%

$2,271.33 $4,537.33 $1,282.40 28% $3,796.33 $7,421.33 $2,159.72 28%

$4,537.33 $10,154.33 $1,597.39 31% $7,421.33 $12,512.33 $2,668.91 31%

$10,154.33 $21,700.33 $2,785.86 36% 12,512.33 $21,921.33 $4,036.05 36%

$21,700.33 $4,505.36 39.6% 21,921.33 $5,661.99 39.6%

$2,479.66 $633.66 15% $4,004.66 $949.66 15%

$2,479.66 $4,745.66 $1,490.73 28% $4,004.66 $7,629.66 $2,368.05 28%

$4,745.66 $10,362.66 $1,805.72 31% $7,629.66 $12,720.66 $2,877.24 31%

$10,362.66 $21,908.66 $2,994.19 36% 12,720.66 $22,129.66 $4,244.38 36%

$21,908.66 $4,713.69 39.6% 22,129.66 $5,870.32 39.6%

$2,687.99 $841.99 15% $4,212.99 $1,157.99 15%

$2,687.99 $4,953.99 $1,699.06 28% $4,212.99 $7,837.99 $2,576.38 28%

$4,953.99 $10,570.99 $2,014.05 31% $7,837.99 $12,928.99 $3,085.57 31%

$10,570.99 $22,116.99 $3,202.52 36% 12,928.99 $22,337.99 $4,452.71 36%

$22,116.99 $4,922.02 39.6% 22,337.99 $6,078.65 39.6%

$2,896.32 $1,050.32 15% $4,421.32 $1,366.32 15%

$2,896.32 $5,162.32 $1,907.39 28% $4,421.32 $8,046.32 $2,784.71 28%

$5,162.32 $10,779.32 $2,222.38 31% $8,046.32 $13,137.32 $3,293.90 31%

$10,779.32 $22,325.32 $3,410.85 36% 13,137.32 $22,546.32 $4,661.04 36%

$22,325.32 $5,130.35 39.6% 22,546.32 $6,286.98 39.6%

$3,104.65 $1,258.65 15% $4,629.65 $1,574.65 15%

$3,104.65 $5,370.65 $2,115.72 28% $4,629.65 $8,254.65 $2,993.04 28%

$5,370.65 $10,987.65 $2,430.71 31% $8,254.65 $13,345.65 $3,502.23 31%

$10,987.65 $22,533.65 $3,619.18 36% 13,345.65 $22,754.65 $4,869.37 36%

$22,533.65 $5,338.68 39.6% 22,754.65 $6,495.31 39.6%

$3,312.98 $1,466.98 15% $4,837.98 $1,782.98 15%

$3,312.98 $5,578.98 $2,324.05 28% $4,837.98 $8,462.98 $3,201.37 28%

$5,578.98 $11,195.98 $2,639.04 31% $8,462.98 $13,553.98 $3,710.56 31%

$11,195.98 $22,741.98 $3,827.51 36% 13,553.98 $22,962.98 $5,077.70 36%

$22,741.98 $5,547.01 39.6% 22,962.98 $6,703.64 39.6%

$3,521.31 $1,675.31 15% $5,046.31 $1,991.31 15%

$3,521.31 $5,787.31 $2,532.38 28% $5,046.31 $8,671.31 $3,409.70 28%

$5,787.31 $11,404.31 $2,847.37 31% $8,671.31 $13,762.31 $3,918.89 31%

$11,404.31 $22,950.31 $4,035.84 36% 13,762.31 $23,171.31 $5,286.03 36%

$22,950.31 $5,755.34 39.6% 23,171.31 $6,911.97 39.6%

$3,729.64 $1,883.64 15% $5,254.64 $2,199.64 15%

$3,729.64 $5,995.64 $2,740.71 28% $5,254.64 $8,879.64 $3,618.03 28%

$5,995.64 $11,612.64 $3,055.70 31% $8,879.64 $13,970.64 $4,127.22 31%

$11,612.64 $23,158.64 $4,244.17 36% 13,970.64 $23,379.64 $5,494.36 36%

$23,158.64 $5,963.67 39.6% 23,379.64 $7,120.30 39.6%

$3,937.97 $2,091.97 15% $5,462.97 $2,407.97 15%

$3,937.97 $6,203.97 $2,949.04 28% $5,462.97 $9,087.97 $3,826.36 28%

$6,203.97 $11,820.97 $3,264.03 31% $9,087.97 $14,178.97 $4,335.55 31%

$11,820.97 $23,366.97 $4,452.50 36% 14,178.97 $23,587.97 $5,702.69 36%

$23,366.97 $6,172.00 39.6% 23,587.97 $7,328.63 39.6%

$0.00 $0.00

$0.00 $0.00

$0.00 $0.00

$0.00 $0.00

$0.00 $0.00

$0.00 $0.00

$0.00 $0.00

$0.00 $0.00

$0.00 $0.00
Page 12

(For Wages Paid in 1995)

Wage Bracket Percentage Method Table for Computing

Income Tax Withholding From Wages Exceeding Allowance Amount

Weekly Payroll Period

subtract subtract

subtract subtract

subtract subtract

Instructions

A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing

the number of allowances claimed.

B. Read across the selected subsection and locate the bracket applicable to the employee’s gross wages in columns A and B.

C. Subtract the amount shown in column C from the employee’s excess wages (gross wages less amount for allowances

claimed).

D. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.

Caution.—The adjustment (subtraction) factors shown in this table (instruction C) do not include an amount for the number of

allowances claimed by the employee on Form W-4. The amount for allowances claimed must be deducted from gross wages

before withholding tax is computed.

1 If the excess wages are less than the amount to be subtracted, the withholding is zero. 2 You can expand these tables for additional allowances. To do this, increase the wage bracket amounts in this subsection by

$48.08 for each additional allowance claimed.

Single Persons Married Persons

And gross wages are— And gross wages are— Multiply

result But by— not over Over Over

A B C D A B C D

0

1

2

3

4

5

6

7

8

2 9

from

excess wages 1

Multiply

result

by—

from

excess wages But 1

not over

If the

number of

allowances

is—

subtract subtract

subtract subtract

subtract subtract

subtract subtract

subtract subtract

subtract subtract

subtract subtract

subtract subtract

subtract subtract

subtract subtract

subtract subtract

subtract subtract

subtract subtract

subtract subtract

subtract subtract

subtract subtract

subtract subtract

subtract subtract

subtract subtract

subtract subtract

subtract subtract

subtract subtract

subtract subtract

subtract subtract

subtract subtract

subtract subtract

subtract subtract

subtract subtract

subtract subtract

subtract subtract

subtract subtract

subtract subtract

subtract subtract

subtract subtract

subtract subtract

subtract subtract

subtract subtract

subtract subtract

subtract subtract

subtract subtract

subtract subtract

subtract subtract

subtract subtract

subtract subtract

subtract subtract

subtract subtract

subtract subtract

$0.00 $476.00 $50.00 15% $0.00 $828.00 $123.00 15%

$476.00 $999.00 $247.79 28% $828.00 $1,664.00 $450.32 28%

$999.00 $2,295.00 $320.48 31% $1,664.00 $2,839.00 $567.77 31%

$2,295.00 $4,960.00 $594.72 36% $2,839.00 $5,011.00 $883.22 36%

$4,960.00 $991.57 39.6% $5,011.00 $1,258.47 39.6%

$524.08 $50.00 15% $876.08 $123.00 15%

$524.08 $1,047.08 $247.79 28% $876.08 $1,712.08 $450.32 28%

$1,047.08 $2,343.08 $320.48 31% $1,712.08 $2,887.08 $567.77 31%

$2,343.08 $5,008.08 $594.72 36% $2,887.08 $5,059.08 $883.22 36%

$5,008.08 $991.57 39.6% $5,059.08 $1,258.47 39.6%

$572.16 $50.00 15% $924.16 $123.00 15%

$572.16 $1,095.16 $247.79 28% $924.16 $1,760.16 $450.32 28%

$1,095.16 $2,391.16 $320.48 31% $1,760.16 $2,935.16 $567.77 31%

$2,391.16 $5,056.16 $594.72 36% $2,935.16 $5,107.16 $883.22 36%

$5,056.16 $991.57 39.6% $5,107.16 $1,258.47 39.6%

$620.24 $50.00 15% $972.24 $123.00 15%

$620.24 $1,143.24 $247.79 28% $972.24 $1,808.24 $450.32 28%

$1,143.24 $2,439.24 $320.48 31% $1,808.24 $2,983.24 $567.77 31%

$2,439.24 $5,104.24 $594.72 36% $2,983.24 $5,155.24 $883.22 36%

$5,104.24 $991.57 39.6% $5,155.24 $1,258.47 39.6%

$668.32 $50.00 15% $1,020.32 $123.00 15%

$668.32 $1,191.32 $247.79 28% $1,020.32 $1,856.32 $450.32 28%

$1,191.32 $2,487.32 $320.48 31% $1,856.32 $3,031.32 $567.77 31%

$2,487.32 $5,152.32 $594.72 36% $3,031.32 $5,203.32 $883.22 36%

$5,152.32 $991.57 39.6% $5,203.32 $1,258.47 39.6%

$716.40 $50.00 15% $1,068.40 $123.00 15%

$716.40 $1,239.40 $247.79 28% $1,068.40 $1,904.40 $450.32 28%

$1,239.40 $2,535.40 $320.48 31% $1,904.40 $3,079.40 $567.77 31%

$2,535.40 $5,200.40 $594.72 36% $3,079.40 $5,251.40 $883.22 36%

$5,200.40 $991.57 39.6% $5,251.40 $1,258.47 39.6%

$764.48 $50.00 15% $1,116.48 $123.00 15%

$764.48 $1,287.48 $247.79 28% $1,116.48 $1,952.48 $450.32 28%

$1,287.48 $2,583.48 $320.48 31% $1,952.48 $3,127.48 $567.77 31%

$2,583.48 $5,248.48 $594.72 36% $3,127.48 $5,299.48 $883.22 36%

$5,248.48 $991.57 39.6% $5,299.48 $1,258.47 39.6%

$812.56 $50.00 15% $1,164.56 $123.00 15%

$812.56 $1,335.56 $247.79 28% $1,164.56 $2,000.56 $450.32 28%

$1,335.56 $2,631.56 $320.48 31% $2,000.56 $3,175.56 $567.77 31%

$2,631.56 $5,296.56 $594.72 36% $3,175.56 $5,347.56 $883.22 36%

$5,296.56 $991.57 39.6% $5,347.56 $1,258.47 39.6%

$860.64 $50.00 15% $1,212.64 $123.00 15%

$860.64 $1,383.64 $247.79 28% $1,212.64 $2,048.64 $450.32 28%

$1,383.64 $2,679.64 $320.48 31% $2,048.64 $3,223.64 $567.77 31%

$2,679.64 $5,344.64 $594.72 36% $3,223.64 $5,395.64 $883.22 36%

$5,344.64 $991.57 39.6% $5,395.64 $1,258.47 39.6%

$908.72 $50.00 15% $1,260.72 $123.00 15%

$908.72 $1,431.72 $247.79 28% $1,260.72 $2,096.72 $450.32 28%

$1,431.72 $2,727.72 $320.48 31% $2,096.72 $3,271.72 $567.77 31%

$2,727.72 $5,392.72 $594.72 36% $3,271.72 $5,443.72 $883.22 36%

$5,392.72 $991.57 39.6% $5,443.72 $1,258.47 39.6%

$0.00 $0.00

$0.00 $0.00

$0.00 $0.00

$0.00 $0.00

$0.00 $0.00

$0.00 $0.00

$0.00 $0.00

$0.00 $0.00

$0.00 $0.00
Page 13

(For Wages Paid in 1995)

Wage Bracket Percentage Method Table for Computing

Income Tax Withholding From Wages Exceeding Allowance Amount

Biweekly Payroll Period

Instructions

A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing

the number of allowances claimed.

B. Read across the selected subsection and locate the bracket applicable to the employee’s gross wages in columns A and B.

C. Subtract the amount shown in column C from the employee’s excess wages (gross wages less amount for allowances

claimed).

D. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.

Caution.—The adjustment (subtraction) factors shown in this table (instruction C) do not include an amount for the number of

allowances claimed by the employee on Form W-4. The amount for allowances claimed must be deducted from gross wages

before withholding tax is computed.

1 If the excess wages are less than the amount to be subtracted, the withholding is zero. 2 You can expand these tables for additional allowances. To do this, increase the wage bracket amounts in this subsection by

$96.15 for each additional allowance claimed.

Single Persons Married Persons

And gross wages are— And gross wages are— Multiply

result But by— not over Over Over

A B C D A B C D

0

1

2

3

4

5

6

7

8

2 9

from

excess wages 1

Multiply

result

by—

from

excess wages But 1

not over

If the

number of

allowances

is—

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

$0.00 $952.00 $100.00 15% $0.00 $1,656.00 $246.00 15%

$952.00 $1,998.00 $495.57 28% $1,656.00 $3,329.00 $900.64 28%

$1,998.00 $4,590.00 $640.97 31% $3,329.00 $5,679.00 $1,135.65 31%

$4,590.00 $9,919.00 $1,189.44 36% $5,679.00 $10,021.00 $1,766.67 36%

$9,919.00 $1,983.04 39.6% $10,021.00 $2,517.06 39.6%

$1,048.15 $100.00 15% $1,752.15 $246.00 15%

$1,048.15 $2,094.15 $495.57 28% $1,752.15 $3,425.15 $900.64 28%

$2,094.15 $4,686.15 $640.97 31% $3,425.15 $5,775.15 $1,135.65 31%

$4,686.15 $10,015.15 $1,189.44 36% $5,775.15 $10,117.15 $1,766.67 36%

$10,015.15 $1,983.04 39.6% $10,117.15 $2,517.06 39.6%

$1,144.30 $100.00 15% $1,848.30 $246.00 15%

$1,144.30 $2,190.30 $495.57 28% $1,848.30 $3,521.30 $900.64 28%

$2,190.30 $4,782.30 $640.97 31% $3,521.30 $5,871.30 $1,135.65 31%

$4,782.30 $10,111.30 $1,189.44 36% $5,871.30 $10,213.30 $1,766.67 36%

$10,111.30 $1,983.04 39.6% $10,213.30 $2,517.06 39.6%

$1,240.45 $100.00 15% $1,944.45 $246.00 15%

$1,240.45 $2,286.45 $495.57 28% $1,944.45 $3,617.45 $900.64 28%

$2,286.45 $4,878.45 $640.97 31% $3,617.45 $5,967.45 $1,135.65 31%

$4,878.45 $10,207.45 $1,189.44 36% $5,967.45 $10,309.45 $1,766.67 36%

$10,207.45 $1,983.04 39.6% $10,309.45 $2,517.06 39.6%

$1,336.60 $100.00 15% $2,040.60 $246.00 15%

$1,336.60 $2,382.60 $495.57 28% $2,040.60 $3,713.60 $900.64 28%

$2,382.60 $4,974.60 $640.97 31% $3,713.60 $6,063.60 $1,135.65 31%

$4,974.60 $10,303.60 $1,189.44 36% $6,063.60 $10,405.60 $1,766.67 36%

$10,303.60 $1,983.04 39.6% $10,405.60 $2,517.06 39.6%

$1,432.75 $100.00 15% $2,136.75 $246.00 15%

$1,432.75 $2,478.75 $495.57 28% $2,136.75 $3,809.75 $900.64 28%

$2,478.75 $5,070.75 $640.97 31% $3,809.75 $6,159.75 $1,135.65 31%

$5,070.75 $10,399.75 $1,189.44 36% $6,159.75 $10,501.75 $1,766.67 36%

$10,399.75 $1,983.04 39.6% $10,501.75 $2,517.06 39.6%

$1,528.90 $100.00 15% $2,232.90 $246.00 15%

$1,528.90 $2,574.90 $495.57 28% $2,232.90 $3,905.90 $900.64 28%

$2,574.90 $5,166.90 $640.97 31% $3,905.90 $6,255.90 $1,135.65 31%

$5,166.90 $10,495.90 $1,189.44 36% $6,255.90 $10,597.90 $1,766.67 36%

$10,495.90 $1,983.04 39.6% $10,597.90 $2,517.06 39.6%

$1,625.05 $100.00 15% $2,329.05 $246.00 15%

$1,625.05 $2,671.05 $495.57 28% $2,329.05 $4,002.05 $900.64 28%

$2,671.05 $5,263.05 $640.97 31% $4,002.05 $6,352.05 $1,135.65 31%

$5,263.05 $10,592.05 $1,189.44 36% $6,352.05 $10,694.05 $1,766.67 36%

$10,592.05 $1,983.04 39.6% $10,694.05 $2,517.06 39.6%

$1,721.20 $100.00 15% $2,425.20 $246.00 15%

$1,721.20 $2,767.20 $495.57 28% $2,425.20 $4,098.20 $900.64 28%

$2,767.20 $5,359.20 $640.97 31% $4,098.20 $6,448.20 $1,135.65 31%

$5,359.20 $10,688.20 $1,189.44 36% $6,448.20 $10,790.20 $1,766.67 36%

$10,688.20 $1,983.04 39.6% $10,790.20 $2,517.06 39.6%

$1,817.35 $100.00 15% $2,521.35 $246.00 15%

$1,817.35 $2,863.35 $495.57 28% $2,521.35 $4,194.35 $900.64 28%

$2,863.35 $5,455.35 $640.97 31% $4,194.35 $6,544.35 $1,135.65 31%

$5,455.35 $10,784.35 $1,189.44 36% $6,544.35 $10,886.35 $1,766.67 36%

$10,784.35 $1,983.04 39.6% $10,886.35 $2,517.06 39.6%

$0.00 $0.00

$0.00 $0.00

$0.00 $0.00

$0.00 $0.00

$0.00 $0.00

$0.00 $0.00

$0.00 $0.00

$0.00 $0.00

$0.00 $0.00
Page 14

(For Wages Paid in 1995)

Wage Bracket Percentage Method Table for Computing

Income Tax Withholding From Wages Exceeding Allowance Amount

Semimonthly Payroll Period

Instructions

A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing

the number of allowances claimed.

B. Read across the selected subsection and locate the bracket applicable to the employee’s gross wages in columns A and B.

C. Subtract the amount shown in column C from the employee’s excess wages (gross wages less amount for allowances

claimed).

D. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.

Caution.— The adjustment (subtraction) factors shown in this table (instruction C) do not include an amount for the number of

allowances claimed by the employee on Form W-4. The amount for allowances claimed must be deducted from gross wages

before withholding tax is computed.

1 If the excess wages are less than the amount to be subtracted, the withholding is zero. 2 You can expand these tables for additional allowances. To do this, increase the wage bracket amounts in this subsection by

$104.17 for each additional allowance claimed.

Single Persons Married Persons

And gross wages are— And gross wages are— Multiply

result But by— not over Over Over

A B C D A B C D

0

1

2

3

4

5

6

7

8

2 9

from

excess wages 1

Multiply

result

by—

from

excess wages But 1

not over

If the

number of

allowances

is—

subtract subtract

subtract

subtract

subtract

subtract

subtract subtract

subtract subtract

subtract subtract

subtract

subtract

subtract

subtract

subtract subtract

subtract subtract

subtract subtract

subtract

subtract

subtract

subtract

subtract subtract

subtract subtract

subtract subtract

subtract

subtract

subtract

subtract

subtract subtract

subtract subtract

subtract subtract

subtract

subtract

subtract

subtract

subtract subtract

subtract subtract

subtract subtract

subtract

subtract

subtract

subtract

subtract subtract

subtract subtract

subtract subtract

subtract

subtract

subtract

subtract

subtract subtract

subtract subtract

subtract subtract

subtract

subtract

subtract

subtract

subtract subtract

subtract subtract

subtract subtract

subtract

subtract

subtract

subtract

subtract subtract

subtract subtract

subtract subtract

subtract

subtract

subtract

subtract

subtract subtract

subtract subtract

$0.00 $1,031.00 $108.00 15% $0.00 $1,794.00 $267.00 15%

$1,031.00 $2,165.00 $536.54 28% $1,794.00 $3,606.00 $975.96 28%

$2,165.00 $4,973.00 $694.13 31% $3,606.00 $6,152.00 $1,230.48 31%

$4,973.00 $10,746.00 $1,288.42 36% $6,152.00 $10,856.00 $1,914.03 36%

$10,746.00 $2,148.20 39.6% $10,856.00 $2,726.93 39.6%

$1,135.17 $108.00 15% $1,898.17 $267.00 15%

$1,135.17 $2,269.17 $536.54 28% $1,898.17 $3,710.17 $975.96 28%

$2,269.17 $5,077.17 $694.13 31% $3,710.17 $6,256.17 $1,230.48 31%

$5,077.17 $10,850.17 $1,288.42 36% $6,256.17 $10,960.17 $1,914.03 36%

$10,850.17 $2,148.20 39.6% $10,960.17 $2,726.93 39.6%

$1,239.34 $108.00 15% $2,002.34 $267.00 15%

$1,239.34 $2,373.34 $536.54 28% $2,002.34 $3,814.34 $975.96 28%

$2,373.34 $5,181.34 $694.13 31% $3,814.34 $6,360.34 $1,230.48 31%

$5,181.34 $10,954.34 $1,288.42 36% $6,360.34 $11,064.34 $1,914.03 36%

$10,954.34 $2,148.20 39.6% $11,064.34 $2,726.93 39.6%

$1,343.51 $108.00 15% $2,106.51 $267.00 15%

$1,343.51 $2,477.51 $536.54 28% $2,106.51 $3,918.51 $975.96 28%

$2,477.51 $5,285.51 $694.13 31% $3,918.51 $6,464.51 $1,230.48 31%

$5,285.51 $11,058.51 $1,288.42 36% $6,464.51 $11,168.51 $1,914.03 36%

$11,058.51 $2,148.20 39.6% $11,168.51 $2,726.93 39.6%

$1,447.68 $108.00 15% $2,210.68 $267.00 15%

$1,447.68 $2,581.68 $536.54 28% $2,210.68 $4,022.68 $975.96 28%

$2,581.68 $5,389.68 $694.13 31% $4,022.68 $6,568.68 $1,230.48 31%

$5,389.68 $11,162.68 $1,288.42 36% $6,568.68 $11,272.68 $1,914.03 36%

$11,162.68 $2,148.20 39.6% $11,272.68 $2,726.93 39.6%

$1,551.85 $108.00 15% $2,314.85 $267.00 15%

$1,551.85 $2,685.85 $536.54 28% $2,314.85 $4,126.85 $975.96 28%

$2,685.85 $5,493.85 $694.13 31% $4,126.85 $6,672.85 $1,230.48 31%

$5,493.85 $11,266.85 $1,288.42 36% $6,672.85 $11,376.85 $1,914.03 36%

$11,266.85 $2,148.20 39.6% $11,376.85 $2,726.93 39.6%

$1,656.02 $108.00 15% $2,419.02 $267.00 15%

$1,656.02 $2,790.02 $536.54 28% $2,419.02 $4,231.02 $975.96 28%

$2,790.02 $5,598.02 $694.13 31% $4,231.02 $6,777.02 $1,230.48 31%

$5,598.02 $11,371.02 $1,288.42 36% $6,777.02 $11,481.02 $1,914.03 36%

$11,371.02 $2,148.20 39.6% $11,481.02 $2,726.93 39.6%

$1,760.19 $108.00 15% $2,523.19 $267.00 15%

$1,760.19 $2,894.19 $536.54 28% $2,523.19 $4,335.19 $975.96 28%

$2,894.19 $5,702.19 $694.13 31% $4,335.19 $6,881.19 $1,230.48 31%

$5,702.19 $11,475.19 $1,288.42 36% $6,881.19 $11,585.19 $1,914.03 36%

$11,475.19 $2,148.20 39.6% $11,585.19 $2,726.93 39.6%

$1,864.36 $108.00 15% $2,627.36 $267.00 15%

$1,864.36 $2,998.36 $536.54 28% $2,627.36 $4,439.36 $975.96 28%

$2,998.36 $5,806.36 $694.13 31% $4,439.36 $6,985.36 $1,230.48 31%

$5,806.36 $11,579.36 $1,288.42 36% $6,985.36 $11,689.36 $1,914.03 36%

$11,579.36 $2,148.20 39.6% $11,689.36 $2,726.93 39.6%

$1,968.53 $108.00 15% $2,731.53 $267.00 15%

$1,968.53 $3,102.53 $536.54 28% $2,731.53 $4,543.53 $975.96 28%

$3,102.53 $5,910.53 $694.13 31% $4,543.53 $7,089.53 $1,230.48 31%

$5,910.53 $11,683.53 $1,288.42 36% $7,089.53 $11,793.53 $1,914.03 36%

$11,683.53 $2,148.20 39.6% $11,793.53 $2,726.93 39.6%

$0.00 $0.00

$0.00 $0.00

$0.00 $0.00

$0.00 $0.00

$0.00 $0.00

$0.00 $0.00

$0.00 $0.00

$0.00 $0.00

$0.00 $0.00
Page 15

(For Wages Paid in 1995)

Wage Bracket Percentage Method Table for Computing

Income Tax Withholding From Wages Exceeding Allowance Amount

Monthly Payroll Period

Instructions

A. For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing

the number of allowances claimed.

B. Read across the selected subsection and locate the bracket applicable to the employee’s gross wages in columns A and B.

C. Subtract the amount shown in column C from the employee’s excess wages (gross wages less amount for allowances

claimed).

D. Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.

Caution.—The adjustment (subtraction) factors shown in this table (instruction C) do not include an amount for the number of

allowances claimed by the employee on Form W-4. The amount for allowances claimed must be deducted from gross wages

before withholding tax is computed.

1 If the excess wages are less than the amount to be subtracted, the withholding is zero. 2 You can expand these tables for additional allowances. To do this, increase the wage bracket amounts in this subsection by

$208.33 for each additional allowance claimed.

Single Persons Married Persons

And gross wages are— And gross wages are— Multiply

result But by— not over Over Over

A D A D

0

1

2

3

4

5

6

7

8

2 9

from

excess wages 1

Multiply

result

by—

from

excess wages But 1

not over

If the

number of

allowances

is—

subtract subtract

subtract

subtract

subtract

subtract

B C B C

subtract subtract

subtract subtract

subtract subtract

subtract

subtract

subtract

subtract

subtract subtract

subtract subtract

subtract subtract

subtract

subtract

subtract

subtract

subtract subtract

subtract subtract

subtract subtract

subtract

subtract

subtract

subtract

subtract subtract

subtract subtract

subtract subtract

subtract

subtract

subtract

subtract

subtract subtract

subtract subtract

subtract subtract

subtract

subtract

subtract

subtract

subtract subtract

subtract subtract

subtract subtract

subtract

subtract

subtract

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subtract subtract

subtract subtract

subtract subtract

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$0.00 $2,063.00 $217.00 15% $0.00 $3,588.00 $533.00 15%

$2,063.00 $4,329.00 $1,074.07 28% $3,588.00 $7,213.00 $1,951.39 28%

$4,329.00 $9,946.00 $1,389.06 31% $7,213.00 $12,304.00 $2,460.58 31%

$9,946.00 $21,492.00 $2,577.53 36% $12,304.00 $21,713.00 $3,827.72 36%

$21,492.00 $4,297.03 39.6% $21,713.00 $5,453.66 39.6%

$2,271.33 $217.00 15% $3,796.33 $533.00 15%

$2,271.33 $4,537.33 $1,074.07 28% $3,796.33 $7,421.33 $1,951.39 28%

$4,537.33 $10,154.33 $1,389.06 31% $7,421.33 $12,512.33 $2,460.58 31%

$10,154.33 $21,700.33 $2,577.53 36% $12,512.33 $21,921.33 $3,827.72 36%

$21,700.33 $4,297.03 39.6% $21,921.33 $5,453.66 39.6%

$2,479.66 $217.00 15% $4,004.66 $533.00 15%

$2,479.66 $4,745.66 $1,074.07 28% $4,004.66 $7,629.66 $1,951.39 28%

$4,745.66 $10,362.66 $1,389.06 31% $7,629.66 $12,720.66 $2,460.58 31%

$10,362.66 $21,908.66 $2,577.53 36% $12,720.66 $22,129.66 $3,827.72 36%

$21,908.66 $4,297.03 39.6% $22,129.66 $5,453.66 39.6%

$2,687.99 $217.00 15% $4,212.99 $533.00 15%

$2,687.99 $4,953.99 $1,074.07 28% $4,212.99 $7,837.99 $1,951.39 28%

$4,953.99 $10,570.99 $1,389.06 31% $7,837.99 $12,928.99 $2,460.58 31%

$10,570.99 $22,116.99 $2,577.53 36% $12,928.99 $22,337.99 $3,827.72 36%

$22,116.99 $4,297.03 39.6% $22,337.99 $5,453.66 39.6%

$2,896.32 $217.00 15% $4,421.32 $533.00 15%

$2,896.32 $5,162.32 $1,074.07 28% $4,421.32 $8,046.32 $1,951.39 28%

$5,162.32 $10,779.32 $1,389.06 31% $8,046.32 $13,137.32 $2,460.58 31%

$10,779.32 $22,325.32 $2,577.53 36% $13,137.32 $22,546.32 $3,827.72 36%

$22,325.32 $4,297.03 39.6% $22,546.32 $5,453.66 39.6%

$3,104.65 $217.00 15% $4,629.65 $533.00 15%

$3,104.65 $5,370.65 $1,074.07 28% $4,629.65 $8,254.65 $1,951.39 28%

$5,370.65 $10,987.65 $1,389.06 31% $8,254.65 $13,345.65 $2,460.58 31%

$10,987.65 $22,533.65 $2,577.53 36% $13,345.65 $22,754.65 $3,827.72 36%

$22,533.65 $4,297.03 39.6% $22,754.65 $5,453.66 39.6%

$3,312.98 $217.00 15% $4,837.98 $533.00 15%

$3,312.98 $5,578.98 $1,074.07 28% $4,837.98 $8,462.98 $1,951.39 28%

$5,578.98 $11,195.98 $1,389.06 31% $8,462.98 $13,553.98 $2,460.58 31%

$11,195.98 $22,741.98 $2,577.53 36% $13,553.98 $22,962.98 $3,827.72 36%

$22,741.98 $4,297.03 39.6% $22,962.98 $5,453.66 39.6%

$3,521.31 $217.00 15% $5,046.31 $533.00 15%

$3,521.31 $5,787.31 $1,074.07 28% $5,046.31 $8,671.31 $1,951.39 28%

$5,787.31 $11,404.31 $1,389.06 31% $8,671.31 $13,762.31 $2,460.58 31%

$11,404.31 $22,950.31 $2,577.53 36% $13,762.31 $23,171.31 $3,827.72 36%

$22,950.31 $4,297.03 39.6% $23,171.31 $5,453.66 39.6%

$3,729.64 $217.00 15% $5,254.64 $533.00 15%

$3,729.64 $5,995.64 $1,074.07 28% $5,254.64 $8,879.64 $1,951.39 28%

$5,995.64 $11,612.64 $1,389.06 31% $8,879.64 $13,970.64 $2,460.58 31%

$11,612.64 $23,158.64 $2,577.53 36% $13,970.64 $23,379.64 $3,827.72 36%

$23,158.64 $4,297.03 39.6% $23,379.64 $5,453.66 39.6%

$3,937.97 $217.00 15% $5,462.97 $533.00 15%

$3,937.97 $6,203.97 $1,074.07 28% $5,462.97 $9,087.97 $1,951.39 28%

$6,203.97 $11,820.97 $1,389.06 31% $9,087.97 $14,178.97 $2,460.58 31%

$11,820.97 $23,366.97 $2,577.53 36% $14,178.97 $23,587.97 $3,827.72 36%

$23,366.97 $4,297.03 39.6% $23,587.97 $5,453.66 39.6%

$0.00 $0.00

$0.00 $0.00

$0.00 $0.00

$0.00 $0.00

$0.00 $0.00

$0.00 $0.00

$0.00 $0.00

$0.00 $0.00

$0.00 $0.00
Page 17

Combined Income Tax,

Employee Social Security Tax,

and Employee Medicare Tax

Withholding Tables for Wages

Paid in 1995

If you want to combine amounts to be withheld as income tax,

employee social security tax, and employee Medicare tax, the

combined tables may be convenient.

Combined withholding tables for single and married

taxpayers are shown for weekly, biweekly, semimonthly,

monthly, and daily or miscellaneous payroll periods. The payroll

period and marital status of the employee determine the table

to be used.

If the wages are greater than the highest wage bracket in

the applicable table, you will have to use one of the other

methods for figuring income tax withholding described in this

publication or in Circular E. For wages that do not exceed

$61,200, the combined social security tax rate and Medicare

tax rate is 7.65% for both the employer and the employee for

wages paid in 1995. You can figure the employee social

security tax by multiplying the wages by 6.2%, and you can

figure the employee Medicare tax by multiplying the wages by

1.45%.

The combined tables give the correct total withholding only if

wages for income tax withholding, social security, and

Medicare are the same. When you have paid more than the

maximum amount of wages subject to social security tax

($61,200 for 1995) in a calendar year, you may no longer use

the combined tables. Also, do not use the combined tables in

other cases when the wages are not the same.

If you use the combined withholding tables, use the

following steps to find the amounts to report on your Form

941, Employer’s Quarterly Federal Tax Return.

1. Employee social security tax withheld. Multiply the wages

by 6.2%.

2. Employee Medicare tax withheld. Multiply the wages by

1.45%.

3. Income tax withheld. Subtract the amounts from steps 1

and 2 from the total tax withheld.

You can figure the amounts to be shown on Form W-2,

Wage and Tax Statement, in the same way.
Page 18

550 560 128.46 115.46 103.46 96.46 89.46 82.46 74.46 67.46 60.46 53.46 46.46

560 570 132.22 118.22 106.22 99.22 91.22 84.22 77.22 70.22 63.22 55.22 48.22

570 580 135.99 121.99 108.99 100.99 93.99 86.99 78.99 71.99 64.99 57.99 50.99

580 590 138.75 125.75 112.75 103.75 95.75 88.75 81.75 74.75 67.75 59.75 52.75

590 600 142.52 129.52 115.52 105.52 98.52 91.52 83.52 76.52 69.52 62.52 55.52

$0 $55 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65%

55 60 $5.40 $4.40 $4.40 $4.40 $4.40 $4.40 $4.40 $4.40 $4.40 $4.40 $4.40

60 65 6.78 4.78 4.78 4.78 4.78 4.78 4.78 4.78 4.78 4.78 4.78

65 70 8.16 5.16 5.16 5.16 5.16 5.16 5.16 5.16 5.16 5.16 5.16

70 75 8.55 5.55 5.55 5.55 5.55 5.55 5.55 5.55 5.55 5.55 5.55

75 80 9.93 5.93 5.93 5.93 5.93 5.93 5.93 5.93 5.93 5.93 5.93

80 85 11.31 6.31 6.31 6.31 6.31 6.31 6.31 6.31 6.31 6.31 6.31

85 90 12.69 6.69 6.69 6.69 6.69 6.69 6.69 6.69 6.69 6.69 6.69

90 95 13.08 7.08 7.08 7.08 7.08 7.08 7.08 7.08 7.08 7.08 7.08

95 100 14.46 7.46 7.46 7.46 7.46 7.46 7.46 7.46 7.46 7.46 7.46

100 105 15.84 8.84 7.84 7.84 7.84 7.84 7.84 7.84 7.84 7.84 7.84

105 110 17.22 9.22 8.22 8.22 8.22 8.22 8.22 8.22 8.22 8.22 8.22

110 115 17.61 10.61 8.61 8.61 8.61 8.61 8.61 8.61 8.61 8.61 8.61

115 120 18.99 11.99 8.99 8.99 8.99 8.99 8.99 8.99 8.99 8.99 8.99

120 125 20.37 13.37 9.37 9.37 9.37 9.37 9.37 9.37 9.37 9.37 9.37

125 130 21.75 13.75 9.75 9.75 9.75 9.75 9.75 9.75 9.75 9.75 9.75

130 135 22.14 15.14 10.14 10.14 10.14 10.14 10.14 10.14 10.14 10.14 10.14

135 140 23.52 16.52 10.52 10.52 10.52 10.52 10.52 10.52 10.52 10.52 10.52

140 145 24.90 17.90 10.90 10.90 10.90 10.90 10.90 10.90 10.90 10.90 10.90

145 150 26.28 18.28 11.28 11.28 11.28 11.28 11.28 11.28 11.28 11.28 11.28

150 155 26.67 19.67 12.67 11.67 11.67 11.67 11.67 11.67 11.67 11.67 11.67

155 160 28.05 21.05 14.05 12.05 12.05 12.05 12.05 12.05 12.05 12.05 12.05

160 165 29.43 22.43 14.43 12.43 12.43 12.43 12.43 12.43 12.43 12.43 12.43

165 170 30.81 22.81 15.81 12.81 12.81 12.81 12.81 12.81 12.81 12.81 12.81

170 175 31.20 24.20 17.20 13.20 13.20 13.20 13.20 13.20 13.20 13.20 13.20

175 180 32.58 25.58 18.58 13.58 13.58 13.58 13.58 13.58 13.58 13.58 13.58

180 185 33.96 26.96 18.96 13.96 13.96 13.96 13.96 13.96 13.96 13.96 13.96

185 190 35.34 27.34 20.34 14.34 14.34 14.34 14.34 14.34 14.34 14.34 14.34

190 195 35.73 28.73 21.73 14.73 14.73 14.73 14.73 14.73 14.73 14.73 14.73

195 200 37.11 30.11 23.11 15.11 15.11 15.11 15.11 15.11 15.11 15.11 15.11

200 210 38.68 31.68 24.68 17.68 15.68 15.68 15.68 15.68 15.68 15.68 15.68

210 220 41.45 34.45 26.45 19.45 16.45 16.45 16.45 16.45 16.45 16.45 16.45

220 230 43.21 36.21 29.21 22.21 17.21 17.21 17.21 17.21 17.21 17.21 17.21

230 240 45.98 38.98 30.98 23.98 17.98 17.98 17.98 17.98 17.98 17.98 17.98

240 250 47.74 40.74 33.74 26.74 18.74 18.74 18.74 18.74 18.74 18.74 18.74

250 260 50.51 43.51 35.51 28.51 21.51 19.51 19.51 19.51 19.51 19.51 19.51

260 270 52.27 45.27 38.27 31.27 23.27 20.27 20.27 20.27 20.27 20.27 20.27

270 280 55.04 48.04 40.04 33.04 26.04 21.04 21.04 21.04 21.04 21.04 21.04

280 290 56.80 49.80 42.80 35.80 27.80 21.80 21.80 21.80 21.80 21.80 21.80

290 300 59.57 52.57 44.57 37.57 30.57 23.57 22.57 22.57 22.57 22.57 22.57

300 310 61.33 54.33 47.33 40.33 32.33 25.33 23.33 23.33 23.33 23.33 23.33

310 320 64.10 57.10 49.10 42.10 35.10 28.10 24.10 24.10 24.10 24.10 24.10

320 330 65.86 58.86 51.86 44.86 36.86 29.86 24.86 24.86 24.86 24.86 24.86

330 340 68.63 61.63 53.63 46.63 39.63 32.63 25.63 25.63 25.63 25.63 25.63

340 350 70.39 63.39 56.39 49.39 41.39 34.39 27.39 26.39 26.39 26.39 26.39

350 360 73.16 66.16 58.16 51.16 44.16 37.16 29.16 27.16 27.16 27.16 27.16

360 370 74.92 67.92 60.92 53.92 45.92 38.92 31.92 27.92 27.92 27.92 27.92

370 380 77.69 70.69 62.69 55.69 48.69 41.69 33.69 28.69 28.69 28.69 28.69

380 390 79.45 72.45 65.45 58.45 50.45 43.45 36.45 29.45 29.45 29.45 29.45

390 400 82.22 75.22 67.22 60.22 53.22 46.22 38.22 31.22 30.22 30.22 30.22

400 410 83.98 76.98 69.98 62.98 54.98 47.98 40.98 33.98 30.98 30.98 30.98

410 420 86.75 79.75 71.75 64.75 57.75 50.75 42.75 35.75 31.75 31.75 31.75

420 430 88.51 81.51 74.51 67.51 59.51 52.51 45.51 38.51 32.51 32.51 32.51

430 440 91.28 84.28 76.28 69.28 62.28 55.28 47.28 40.28 33.28 33.28 33.28

440 450 93.04 86.04 79.04 72.04 64.04 57.04 50.04 43.04 36.04 34.04 34.04

450 460 95.81 88.81 80.81 73.81 66.81 59.81 51.81 44.81 37.81 34.81 34.81

460 470 97.57 90.57 83.57 76.57 68.57 61.57 54.57 47.57 40.57 35.57 35.57

470 480 100.34 93.34 85.34 78.34 71.34 64.34 56.34 49.34 42.34 36.34 36.34

480 490 103.10 95.10 88.10 81.10 73.10 66.10 59.10 52.10 45.10 37.10 37.10

490 500 106.87 97.87 89.87 82.87 75.87 68.87 60.87 53.87 46.87 39.87 37.87

500 510 110.63 99.63 92.63 85.63 77.63 70.63 63.63 56.63 49.63 41.63 38.63

510 520 114.40 102.40 94.40 87.40 80.40 73.40 65.40 58.40 51.40 44.40 39.40

520 530 118.16 104.16 97.16 90.16 82.16 75.16 68.16 61.16 54.16 46.16 40.16

530 540 120.93 107.93 98.93 91.93 84.93 77.93 69.93 62.93 55.93 48.93 41.93

540 550 124.69 111.69 101.69 94.69 86.69 79.69 72.69 65.69 58.69 50.69 43.69

SINGLE Persons—WEEKLY Payroll Period

(For Wages Paid in 1995)

And the wages are– And the number of withholding allowances claimed is—

But less 0 1 2 3 4 5 6 7 8 9 10

than At least

The amount of income, social security, and Medicare taxes to be withheld is—

(Continued on next page)
Page 19

$600 $610 $146.28 $133.28 $119.28 $108.28 $100.28 $93.28 $86.28 $79.28 $72.28 $64.28 $57.28

610 620 150.05 136.05 123.05 110.05 103.05 96.05 88.05 81.05 74.05 67.05 60.05

620 630 153.81 139.81 126.81 112.81 104.81 97.81 90.81 83.81 76.81 68.81 61.81

630 640 156.58 143.58 130.58 116.58 107.58 100.58 92.58 85.58 78.58 71.58 64.58

640 650 160.34 147.34 133.34 120.34 109.34 102.34 95.34 88.34 81.34 73.34 66.34

650 660 164.11 151.11 137.11 124.11 112.11 105.11 97.11 90.11 83.11 76.11 69.11

660 670 167.87 153.87 140.87 126.87 113.87 106.87 99.87 92.87 85.87 77.87 70.87

670 680 171.64 157.64 144.64 130.64 117.64 109.64 101.64 94.64 87.64 80.64 73.64

680 690 174.40 161.40 148.40 134.40 121.40 111.40 104.40 97.40 90.40 82.40 75.40

690 700 178.17 165.17 151.17 138.17 124.17 114.17 106.17 99.17 92.17 85.17 78.17

700 710 181.93 168.93 154.93 141.93 127.93 115.93 108.93 101.93 94.93 86.93 79.93

710 720 185.70 171.70 158.70 144.70 131.70 118.70 110.70 103.70 96.70 89.70 82.70

720 730 189.46 175.46 162.46 148.46 135.46 121.46 113.46 106.46 99.46 91.46 84.46

730 740 192.23 179.23 166.23 152.23 139.23 125.23 115.23 108.23 101.23 94.23 87.23

740 750 195.99 182.99 168.99 155.99 141.99 128.99 117.99 110.99 103.99 95.99 88.99

750 760 199.76 186.76 172.76 159.76 145.76 132.76 119.76 112.76 105.76 98.76 91.76

760 770 203.52 189.52 176.52 162.52 149.52 136.52 122.52 115.52 108.52 100.52 93.52

770 780 207.29 193.29 180.29 166.29 153.29 139.29 126.29 117.29 110.29 103.29 96.29

780 790 210.05 197.05 184.05 170.05 157.05 143.05 130.05 120.05 113.05 105.05 98.05

790 800 213.82 200.82 186.82 173.82 159.82 146.82 132.82 121.82 114.82 107.82 100.82

800 810 217.58 204.58 190.58 177.58 163.58 150.58 136.58 124.58 117.58 109.58 102.58

810 820 221.35 207.35 194.35 180.35 167.35 154.35 140.35 127.35 119.35 112.35 105.35

820 830 225.11 211.11 198.11 184.11 171.11 157.11 144.11 130.11 122.11 114.11 107.11

830 840 227.88 214.88 201.88 187.88 174.88 160.88 147.88 133.88 123.88 116.88 109.88

840 850 231.64 218.64 204.64 191.64 177.64 164.64 150.64 137.64 126.64 118.64 111.64

850 860 235.41 222.41 208.41 195.41 181.41 168.41 154.41 141.41 128.41 121.41 114.41

860 870 239.17 225.17 212.17 198.17 185.17 172.17 158.17 145.17 131.17 123.17 116.17

870 880 242.94 228.94 215.94 201.94 188.94 174.94 161.94 147.94 134.94 125.94 118.94

880 890 245.70 232.70 219.70 205.70 192.70 178.70 165.70 151.70 138.70 127.70 120.70

890 900 249.47 236.47 222.47 209.47 195.47 182.47 168.47 155.47 142.47 130.47 123.47

900 910 253.23 240.23 226.23 213.23 199.23 186.23 172.23 159.23 145.23 132.23 125.23

910 920 257.00 243.00 230.00 216.00 203.00 190.00 176.00 163.00 149.00 136.00 128.00

920 930 260.76 246.76 233.76 219.76 206.76 192.76 179.76 165.76 152.76 138.76 129.76

930 940 263.53 250.53 237.53 223.53 210.53 196.53 183.53 169.53 156.53 142.53 132.53

940 950 267.29 254.29 240.29 227.29 213.29 200.29 186.29 173.29 160.29 146.29 134.29

950 960 271.06 258.06 244.06 231.06 217.06 204.06 190.06 177.06 163.06 150.06 137.06

960 970 274.82 260.82 247.82 233.82 220.82 207.82 193.82 180.82 166.82 153.82 139.82

970 980 278.59 264.59 251.59 237.59 224.59 210.59 197.59 183.59 170.59 156.59 143.59

980 990 281.35 268.35 255.35 241.35 228.35 214.35 201.35 187.35 174.35 160.35 147.35

990 1,000 285.12 272.12 258.12 245.12 231.12 218.12 204.12 191.12 178.12 164.12 151.12

1,000 1,010 288.88 275.88 261.88 248.88 234.88 221.88 207.88 194.88 180.88 167.88 153.88

1,010 1,020 292.65 278.65 265.65 251.65 238.65 225.65 211.65 198.65 184.65 171.65 157.65

1,020 1,030 296.41 282.41 269.41 255.41 242.41 228.41 215.41 201.41 188.41 174.41 161.41

1,030 1,040 301.18 286.18 273.18 259.18 246.18 232.18 219.18 205.18 192.18 178.18 165.18

1,040 1,050 304.94 289.94 275.94 262.94 248.94 235.94 221.94 208.94 195.94 181.94 168.94

1,050 1,060 308.71 293.71 279.71 266.71 252.71 239.71 225.71 212.71 198.71 185.71 171.71

1,060 1,070 312.47 297.47 283.47 269.47 256.47 243.47 229.47 216.47 202.47 189.47 175.47

1,070 1,080 316.24 301.24 287.24 273.24 260.24 246.24 233.24 219.24 206.24 192.24 179.24

1,080 1,090 320.00 305.00 291.00 277.00 264.00 250.00 237.00 223.00 210.00 196.00 183.00

1,090 1,100 323.77 308.77 293.77 280.77 266.77 253.77 239.77 226.77 213.77 199.77 186.77

1,100 1,110 327.53 312.53 297.53 284.53 270.53 257.53 243.53 230.53 216.53 203.53 189.53

1,110 1,120 331.30 316.30 301.30 287.30 274.30 261.30 247.30 234.30 220.30 207.30 193.30

1,120 1,130 335.06 321.06 306.06 291.06 278.06 264.06 251.06 237.06 224.06 210.06 197.06

1,130 1,140 339.83 324.83 309.83 294.83 281.83 267.83 254.83 240.83 227.83 213.83 200.83

1,140 1,150 343.59 328.59 313.59 298.59 284.59 271.59 257.59 244.59 231.59 217.59 204.59

1,150 1,160 347.36 332.36 317.36 302.36 288.36 275.36 261.36 248.36 234.36 221.36 207.36

1,160 1,170 351.12 336.12 321.12 306.12 292.12 279.12 265.12 252.12 238.12 225.12 211.12

1,170 1,180 354.89 339.89 324.89 309.89 295.89 281.89 268.89 254.89 241.89 227.89 214.89

1,180 1,190 358.65 343.65 328.65 313.65 299.65 285.65 272.65 258.65 245.65 231.65 218.65

1,190 1,200 362.42 347.42 332.42 317.42 302.42 289.42 275.42 262.42 249.42 235.42 222.42

1,200 1,210 366.18 351.18 336.18 321.18 307.18 293.18 279.18 266.18 252.18 239.18 225.18

1,210 1,220 369.95 354.95 339.95 325.95 310.95 296.95 282.95 269.95 255.95 242.95 228.95

1,220 1,230 373.71 359.71 344.71 329.71 314.71 299.71 286.71 272.71 259.71 245.71 232.71

1,230 1,240 378.48 363.48 348.48 333.48 318.48 303.48 290.48 276.48 263.48 249.48 236.48

1,240 1,250 382.24 367.24 352.24 337.24 322.24 307.24 293.24 280.24 267.24 253.24 240.24

$1,250 and over Do not use this table. See page 17 for instructions.

SINGLE Persons—WEEKLY Payroll Period

(For Wages Paid in 1995)

And the wages are– And the number of withholding allowances claimed is—

But less 0 1 2 3 4 5 6 7 8 9 10

than At least

The amount of income, social security, and Medicare taxes to be withheld is—
Page 20

145 150 15.28 11.28 11.28 11.28 11.28 11.28 11.28 11.28 11.28 11.28 11.28

150 155 15.67 11.67 11.67 11.67 11.67 11.67 11.67 11.67 11.67 11.67 11.67

155 160 17.05 12.05 12.05 12.05 12.05 12.05 12.05 12.05 12.05 12.05 12.05

160 165 18.43 12.43 12.43 12.43 12.43 12.43 12.43 12.43 12.43 12.43 12.43

165 170 19.81 12.81 12.81 12.81 12.81 12.81 12.81 12.81 12.81 12.81 12.81

170 175 20.20 13.20 13.20 13.20 13.20 13.20 13.20 13.20 13.20 13.20 13.20

175 180 21.58 14.58 13.58 13.58 13.58 13.58 13.58 13.58 13.58 13.58 13.58

180 185 22.96 15.96 13.96 13.96 13.96 13.96 13.96 13.96 13.96 13.96 13.96

185 190 24.34 16.34 14.34 14.34 14.34 14.34 14.34 14.34 14.34 14.34 14.34

190 195 24.73 17.73 14.73 14.73 14.73 14.73 14.73 14.73 14.73 14.73 14.73

195 200 26.11 19.11 15.11 15.11 15.11 15.11 15.11 15.11 15.11 15.11 15.11

200 210 27.68 20.68 15.68 15.68 15.68 15.68 15.68 15.68 15.68 15.68 15.68

210 220 30.45 23.45 16.45 16.45 16.45 16.45 16.45 16.45 16.45 16.45 16.45

220 230 32.21 25.21 18.21 17.21 17.21 17.21 17.21 17.21 17.21 17.21 17.21

230 240 34.98 27.98 19.98 17.98 17.98 17.98 17.98 17.98 17.98 17.98 17.98

240 250 36.74 29.74 22.74 18.74 18.74 18.74 18.74 18.74 18.74 18.74 18.74

250 260 39.51 32.51 24.51 19.51 19.51 19.51 19.51 19.51 19.51 19.51 19.51

260 270 41.27 34.27 27.27 20.27 20.27 20.27 20.27 20.27 20.27 20.27 20.27

270 280 44.04 37.04 29.04 22.04 21.04 21.04 21.04 21.04 21.04 21.04 21.04

280 290 45.80 38.80 31.80 24.80 21.80 21.80 21.80 21.80 21.80 21.80 21.80

290 300 48.57 41.57 33.57 26.57 22.57 22.57 22.57 22.57 22.57 22.57 22.57

300 310 50.33 43.33 36.33 29.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33

310 320 53.10 46.10 38.10 31.10 24.10 24.10 24.10 24.10 24.10 24.10 24.10

320 330 54.86 47.86 40.86 33.86 25.86 24.86 24.86 24.86 24.86 24.86 24.86

330 340 57.63 50.63 42.63 35.63 28.63 25.63 25.63 25.63 25.63 25.63 25.63

340 350 59.39 52.39 45.39 38.39 30.39 26.39 26.39 26.39 26.39 26.39 26.39

350 360 62.16 55.16 47.16 40.16 33.16 27.16 27.16 27.16 27.16 27.16 27.16

360 370 63.92 56.92 49.92 42.92 34.92 27.92 27.92 27.92 27.92 27.92 27.92

370 380 66.69 59.69 51.69 44.69 37.69 30.69 28.69 28.69 28.69 28.69 28.69

380 390 68.45 61.45 54.45 47.45 39.45 32.45 29.45 29.45 29.45 29.45 29.45

390 400 71.22 64.22 56.22 49.22 42.22 35.22 30.22 30.22 30.22 30.22 30.22

400 410 72.98 65.98 58.98 51.98 43.98 36.98 30.98 30.98 30.98 30.98 30.98

410 420 75.75 68.75 60.75 53.75 46.75 39.75 32.75 31.75 31.75 31.75 31.75

420 430 77.51 70.51 63.51 56.51 48.51 41.51 34.51 32.51 32.51 32.51 32.51

430 440 80.28 73.28 65.28 58.28 51.28 44.28 37.28 33.28 33.28 33.28 33.28

440 450 82.04 75.04 68.04 61.04 53.04 46.04 39.04 34.04 34.04 34.04 34.04

450 460 84.81 77.81 69.81 62.81 55.81 48.81 41.81 34.81 34.81 34.81 34.81

460 470 86.57 79.57 72.57 65.57 57.57 50.57 43.57 36.57 35.57 35.57 35.57

470 480 89.34 82.34 74.34 67.34 60.34 53.34 46.34 38.34 36.34 36.34 36.34

480 490 91.10 84.10 77.10 70.10 62.10 55.10 48.10 41.10 37.10 37.10 37.10

490 500 93.87 86.87 78.87 71.87 64.87 57.87 50.87 42.87 37.87 37.87 37.87

500 510 95.63 88.63 81.63 74.63 66.63 59.63 52.63 45.63 38.63 38.63 38.63

510 520 98.40 91.40 83.40 76.40 69.40 62.40 55.40 47.40 40.40 39.40 39.40

520 530 100.16 93.16 86.16 79.16 71.16 64.16 57.16 50.16 43.16 40.16 40.16

530 540 102.93 95.93 87.93 80.93 73.93 66.93 59.93 51.93 44.93 40.93 40.93

540 550 104.69 97.69 90.69 83.69 75.69 68.69 61.69 54.69 47.69 41.69 41.69

550 560 107.46 100.46 92.46 85.46 78.46 71.46 64.46 56.46 49.46 42.46 42.46

560 570 109.22 102.22 95.22 88.22 80.22 73.22 66.22 59.22 52.22 44.22 43.22

570 580 111.99 104.99 96.99 89.99 82.99 75.99 68.99 60.99 53.99 46.99 43.99

580 590 113.75 106.75 99.75 92.75 84.75 77.75 70.75 63.75 56.75 48.75 44.75

590 600 116.52 109.52 101.52 94.52 87.52 80.52 73.52 65.52 58.52 51.52 45.52

600 610 118.28 111.28 104.28 97.28 89.28 82.28 75.28 68.28 61.28 53.28 46.28

610 620 121.05 114.05 106.05 99.05 92.05 85.05 78.05 70.05 63.05 56.05 49.05

620 630 122.81 115.81 108.81 101.81 93.81 86.81 79.81 72.81 65.81 57.81 50.81

630 640 125.58 118.58 110.58 103.58 96.58 89.58 82.58 74.58 67.58 60.58 53.58

640 650 127.34 120.34 113.34 106.34 98.34 91.34 84.34 77.34 70.34 62.34 55.34

650 660 130.11 123.11 115.11 108.11 101.11 94.11 87.11 79.11 72.11 65.11 58.11

660 670 131.87 124.87 117.87 110.87 102.87 95.87 88.87 81.87 74.87 66.87 59.87

670 680 134.64 127.64 119.64 112.64 105.64 98.64 91.64 83.64 76.64 69.64 62.64

680 690 136.40 129.40 122.40 115.40 107.40 100.40 93.40 86.40 79.40 71.40 64.40

690 700 139.17 132.17 124.17 117.17 110.17 103.17 96.17 88.17 81.17 74.17 67.17

700 710 140.93 133.93 126.93 119.93 111.93 104.93 97.93 90.93 83.93 75.93 68.93

710 720 143.70 136.70 128.70 121.70 114.70 107.70 100.70 92.70 85.70 78.70 71.70

720 730 145.46 138.46 131.46 124.46 116.46 109.46 102.46 95.46 88.46 80.46 73.46

730 740 148.23 141.23 133.23 126.23 119.23 112.23 105.23 97.23 90.23 83.23 76.23

$0 $125 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65%

125 130 $10.75 $9.75 $9.75 $9.75 $9.75 $9.75 $9.75 $9.75 $9.75 $9.75 $9.75

130 135 11.14 10.14 10.14 10.14 10.14 10.14 10.14 10.14 10.14 10.14 10.14

135 140 12.52 10.52 10.52 10.52 10.52 10.52 10.52 10.52 10.52 10.52 10.52

140 145 13.90 10.90 10.90 10.90 10.90 10.90 10.90 10.90 10.90 10.90 10.90

MARRIED Persons—WEEKLY Payroll Period

(For Wages Paid in 1995)

And the wages are– And the number of withholding allowances claimed is—

But less 0 1 2 3 4 5 6 7 8 9 10

than At least

The amount of income, social security, and Medicare taxes to be withheld is—

(Continued on next page)
Page 21

840 850 175.64 165.64 158.64 151.64 143.64 136.64 129.64 122.64 115.64 107.64 100.64

850 860 178.41 168.41 160.41 153.41 146.41 139.41 132.41 124.41 117.41 110.41 103.41

860 870 182.17 170.17 163.17 156.17 148.17 141.17 134.17 127.17 120.17 112.17 105.17

870 880 185.94 172.94 164.94 157.94 150.94 143.94 136.94 128.94 121.94 114.94 107.94

880 890 189.70 175.70 167.70 160.70 152.70 145.70 138.70 131.70 124.70 116.70 109.70

890 900 193.47 179.47 169.47 162.47 155.47 148.47 141.47 133.47 126.47 119.47 112.47

900 910 196.23 183.23 172.23 165.23 157.23 150.23 143.23 136.23 129.23 121.23 114.23

910 920 200.00 187.00 174.00 167.00 160.00 153.00 146.00 138.00 131.00 124.00 117.00

920 930 203.76 189.76 176.76 169.76 161.76 154.76 147.76 140.76 133.76 125.76 118.76

930 940 207.53 193.53 180.53 171.53 164.53 157.53 150.53 142.53 135.53 128.53 121.53

940 950 211.29 197.29 184.29 174.29 166.29 159.29 152.29 145.29 138.29 130.29 123.29

950 960 214.06 201.06 187.06 176.06 169.06 162.06 155.06 147.06 140.06 133.06 126.06

960 970 217.82 204.82 190.82 178.82 170.82 163.82 156.82 149.82 142.82 134.82 127.82

970 980 221.59 207.59 194.59 181.59 173.59 166.59 159.59 151.59 144.59 137.59 130.59

980 990 225.35 211.35 198.35 184.35 175.35 168.35 161.35 154.35 147.35 139.35 132.35

990 1,000 229.12 215.12 202.12 188.12 178.12 171.12 164.12 156.12 149.12 142.12 135.12

1,000 1,010 231.88 218.88 204.88 191.88 179.88 172.88 165.88 158.88 151.88 143.88 136.88

1,010 1,020 235.65 222.65 208.65 195.65 182.65 175.65 168.65 160.65 153.65 146.65 139.65

1,020 1,030 239.41 225.41 212.41 199.41 185.41 177.41 170.41 163.41 156.41 148.41 141.41

1,030 1,040 243.18 229.18 216.18 202.18 189.18 180.18 173.18 165.18 158.18 151.18 144.18

1,040 1,050 246.94 232.94 219.94 205.94 192.94 181.94 174.94 167.94 160.94 152.94 145.94

1,050 1,060 249.71 236.71 222.71 209.71 195.71 184.71 177.71 169.71 162.71 155.71 148.71

1,060 1,070 253.47 240.47 226.47 213.47 199.47 186.47 179.47 172.47 165.47 157.47 150.47

1,070 1,080 257.24 243.24 230.24 217.24 203.24 190.24 182.24 174.24 167.24 160.24 153.24

1,080 1,090 261.00 247.00 234.00 220.00 207.00 193.00 184.00 177.00 170.00 162.00 155.00

1,090 1,100 264.77 250.77 237.77 223.77 210.77 196.77 186.77 178.77 171.77 164.77 157.77

1,100 1,110 267.53 254.53 240.53 227.53 213.53 200.53 188.53 181.53 174.53 166.53 159.53

1,110 1,120 271.30 258.30 244.30 231.30 217.30 204.30 191.30 183.30 176.30 169.30 162.30

1,120 1,130 275.06 261.06 248.06 235.06 221.06 208.06 194.06 186.06 179.06 171.06 164.06

1,130 1,140 278.83 264.83 251.83 237.83 224.83 210.83 197.83 187.83 180.83 173.83 166.83

1,140 1,150 282.59 268.59 255.59 241.59 228.59 214.59 201.59 190.59 183.59 175.59 168.59

1,150 1,160 285.36 272.36 258.36 245.36 231.36 218.36 205.36 192.36 185.36 178.36 171.36

1,160 1,170 289.12 276.12 262.12 249.12 235.12 222.12 208.12 195.12 188.12 180.12 173.12

1,170 1,180 292.89 278.89 265.89 252.89 238.89 225.89 211.89 198.89 189.89 182.89 175.89

1,180 1,190 296.65 282.65 269.65 255.65 242.65 228.65 215.65 201.65 192.65 184.65 177.65

1,190 1,200 300.42 286.42 273.42 259.42 246.42 232.42 219.42 205.42 194.42 187.42 180.42

1,200 1,210 303.18 290.18 276.18 263.18 249.18 236.18 223.18 209.18 197.18 189.18 182.18

1,210 1,220 306.95 293.95 279.95 266.95 252.95 239.95 225.95 212.95 198.95 191.95 184.95

1,220 1,230 310.71 296.71 283.71 270.71 256.71 243.71 229.71 216.71 202.71 193.71 186.71

1,230 1,240 314.48 300.48 287.48 273.48 260.48 246.48 233.48 219.48 206.48 196.48 189.48

1,240 1,250 318.24 304.24 291.24 277.24 264.24 250.24 237.24 223.24 210.24 198.24 191.24

1,250 1,260 321.01 308.01 294.01 281.01 267.01 254.01 241.01 227.01 214.01 201.01 194.01

1,260 1,270 324.77 311.77 297.77 284.77 270.77 257.77 243.77 230.77 216.77 203.77 195.77

1,270 1,280 328.54 314.54 301.54 288.54 274.54 261.54 247.54 234.54 220.54 207.54 198.54

1,280 1,290 332.30 318.30 305.30 291.30 278.30 264.30 251.30 237.30 224.30 211.30 200.30

1,290 1,300 336.07 322.07 309.07 295.07 282.07 268.07 255.07 241.07 228.07 214.07 203.07

1,300 1,310 338.83 325.83 311.83 298.83 284.83 271.83 258.83 244.83 231.83 217.83 204.83

1,310 1,320 342.60 329.60 315.60 302.60 288.60 275.60 261.60 248.60 234.60 221.60 207.60

1,320 1,330 346.36 332.36 319.36 306.36 292.36 279.36 265.36 252.36 238.36 225.36 211.36

1,330 1,340 350.13 336.13 323.13 309.13 296.13 282.13 269.13 255.13 242.13 229.13 215.13

1,340 1,350 353.89 339.89 326.89 312.89 299.89 285.89 272.89 258.89 245.89 231.89 218.89

1,350 1,360 356.66 343.66 329.66 316.66 302.66 289.66 276.66 262.66 249.66 235.66 222.66

1,360 1,370 360.42 347.42 333.42 320.42 306.42 293.42 279.42 266.42 252.42 239.42 225.42

1,370 1,380 364.19 350.19 337.19 324.19 310.19 297.19 283.19 270.19 256.19 243.19 229.19

1,380 1,390 367.95 353.95 340.95 326.95 313.95 299.95 286.95 272.95 259.95 246.95 232.95

$740 $750 $149.99 $142.99 $135.99 $128.99 $120.99 $113.99 $106.99 $99.99 $92.99 $84.99 $77.99

750 760 152.76 145.76 137.76 130.76 123.76 116.76 109.76 101.76 94.76 87.76 80.76

760 770 154.52 147.52 140.52 133.52 125.52 118.52 111.52 104.52 97.52 89.52 82.52

770 780 157.29 150.29 142.29 135.29 128.29 121.29 114.29 106.29 99.29 92.29 85.29

780 790 159.05 152.05 145.05 138.05 130.05 123.05 116.05 109.05 102.05 94.05 87.05

790 800 161.82 154.82 146.82 139.82 132.82 125.82 118.82 110.82 103.82 96.82 89.82

800 810 163.58 156.58 149.58 142.58 134.58 127.58 120.58 113.58 106.58 98.58 91.58

810 820 166.35 159.35 151.35 144.35 137.35 130.35 123.35 115.35 108.35 101.35 94.35

820 830 168.11 161.11 154.11 147.11 139.11 132.11 125.11 118.11 111.11 103.11 96.11

830 840 171.88 163.88 155.88 148.88 141.88 134.88 127.88 119.88 112.88 105.88 98.88

$1,390 and over Do not use this table. See page 17 for instructions.

MARRIED Persons—WEEKLY Payroll Period

(For Wages Paid in 1995)

And the wages are– And the number of withholding allowances claimed is—

But less 0 1 2 3 4 5 6 7 8 9 10

than At least

The amount of income, social security, and Medicare taxes to be withheld is—
Page 22

700 720 146.32 131.32 117.32 102.32 88.32 73.32 59.32 54.32 54.32 54.32 54.32

720 740 150.85 135.85 121.85 106.85 92.85 77.85 63.85 55.85 55.85 55.85 55.85

740 760 155.38 140.38 126.38 111.38 97.38 82.38 68.38 57.38 57.38 57.38 57.38

760 780 159.91 144.91 130.91 115.91 101.91 86.91 72.91 58.91 58.91 58.91 58.91

780 800 164.44 149.44 135.44 120.44 106.44 91.44 77.44 63.44 60.44 60.44 60.44

$0 $105 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65%

105 110 $9.22 $8.22 $8.22 $8.22 $8.22 $8.22 $8.22 $8.22 $8.22 $8.22 $8.22

110 115 10.61 8.61 8.61 8.61 8.61 8.61 8.61 8.61 8.61 8.61 8.61

115 120 11.99 8.99 8.99 8.99 8.99 8.99 8.99 8.99 8.99 8.99 8.99

120 125 12.37 9.37 9.37 9.37 9.37 9.37 9.37 9.37 9.37 9.37 9.37

125 130 13.75 9.75 9.75 9.75 9.75 9.75 9.75 9.75 9.75 9.75 9.75

130 135 15.14 10.14 10.14 10.14 10.14 10.14 10.14 10.14 10.14 10.14 10.14

135 140 16.52 10.52 10.52 10.52 10.52 10.52 10.52 10.52 10.52 10.52 10.52

140 145 16.90 10.90 10.90 10.90 10.90 10.90 10.90 10.90 10.90 10.90 10.90

145 150 18.28 11.28 11.28 11.28 11.28 11.28 11.28 11.28 11.28 11.28 11.28

150 155 19.67 11.67 11.67 11.67 11.67 11.67 11.67 11.67 11.67 11.67 11.67

155 160 21.05 12.05 12.05 12.05 12.05 12.05 12.05 12.05 12.05 12.05 12.05

160 165 21.43 12.43 12.43 12.43 12.43 12.43 12.43 12.43 12.43 12.43 12.43

165 170 22.81 12.81 12.81 12.81 12.81 12.81 12.81 12.81 12.81 12.81 12.81

170 175 24.20 13.20 13.20 13.20 13.20 13.20 13.20 13.20 13.20 13.20 13.20

175 180 25.58 13.58 13.58 13.58 13.58 13.58 13.58 13.58 13.58 13.58 13.58

180 185 25.96 13.96 13.96 13.96 13.96 13.96 13.96 13.96 13.96 13.96 13.96

185 190 27.34 14.34 14.34 14.34 14.34 14.34 14.34 14.34 14.34 14.34 14.34

190 195 28.73 14.73 14.73 14.73 14.73 14.73 14.73 14.73 14.73 14.73 14.73

195 200 30.11 15.11 15.11 15.11 15.11 15.11 15.11 15.11 15.11 15.11 15.11

200 205 30.49 16.49 15.49 15.49 15.49 15.49 15.49 15.49 15.49 15.49 15.49

205 210 31.87 17.87 15.87 15.87 15.87 15.87 15.87 15.87 15.87 15.87 15.87

210 215 33.26 18.26 16.26 16.26 16.26 16.26 16.26 16.26 16.26 16.26 16.26

215 220 34.64 19.64 16.64 16.64 16.64 16.64 16.64 16.64 16.64 16.64 16.64

220 225 35.02 21.02 17.02 17.02 17.02 17.02 17.02 17.02 17.02 17.02 17.02

225 230 36.40 22.40 17.40 17.40 17.40 17.40 17.40 17.40 17.40 17.40 17.40

230 235 37.79 22.79 17.79 17.79 17.79 17.79 17.79 17.79 17.79 17.79 17.79

235 240 39.17 24.17 18.17 18.17 18.17 18.17 18.17 18.17 18.17 18.17 18.17

240 245 39.55 25.55 18.55 18.55 18.55 18.55 18.55 18.55 18.55 18.55 18.55

245 250 40.93 26.93 18.93 18.93 18.93 18.93 18.93 18.93 18.93 18.93 18.93

250 260 42.51 28.51 19.51 19.51 19.51 19.51 19.51 19.51 19.51 19.51 19.51

260 270 45.27 30.27 20.27 20.27 20.27 20.27 20.27 20.27 20.27 20.27 20.27

270 280 47.04 33.04 21.04 21.04 21.04 21.04 21.04 21.04 21.04 21.04 21.04

280 290 49.80 34.80 21.80 21.80 21.80 21.80 21.80 21.80 21.80 21.80 21.80

290 300 51.57 37.57 22.57 22.57 22.57 22.57 22.57 22.57 22.57 22.57 22.57

300 310 54.33 39.33 25.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33

310 320 56.10 42.10 27.10 24.10 24.10 24.10 24.10 24.10 24.10 24.10 24.10

320 330 58.86 43.86 29.86 24.86 24.86 24.86 24.86 24.86 24.86 24.86 24.86

330 340 60.63 46.63 31.63 25.63 25.63 25.63 25.63 25.63 25.63 25.63 25.63

340 350 63.39 48.39 34.39 26.39 26.39 26.39 26.39 26.39 26.39 26.39 26.39

350 360 65.16 51.16 36.16 27.16 27.16 27.16 27.16 27.16 27.16 27.16 27.16

360 370 67.92 52.92 38.92 27.92 27.92 27.92 27.92 27.92 27.92 27.92 27.92

370 380 69.69 55.69 40.69 28.69 28.69 28.69 28.69 28.69 28.69 28.69 28.69

380 390 72.45 57.45 43.45 29.45 29.45 29.45 29.45 29.45 29.45 29.45 29.45

390 400 74.22 60.22 45.22 31.22 30.22 30.22 30.22 30.22 30.22 30.22 30.22

400 410 76.98 61.98 47.98 32.98 30.98 30.98 30.98 30.98 30.98 30.98 30.98

410 420 78.75 64.75 49.75 35.75 31.75 31.75 31.75 31.75 31.75 31.75 31.75

420 430 81.51 66.51 52.51 37.51 32.51 32.51 32.51 32.51 32.51 32.51 32.51

430 440 83.28 69.28 54.28 40.28 33.28 33.28 33.28 33.28 33.28 33.28 33.28

440 450 86.04 71.04 57.04 42.04 34.04 34.04 34.04 34.04 34.04 34.04 34.04

450 460 87.81 73.81 58.81 44.81 34.81 34.81 34.81 34.81 34.81 34.81 34.81

460 470 90.57 75.57 61.57 46.57 35.57 35.57 35.57 35.57 35.57 35.57 35.57

470 480 92.34 78.34 63.34 49.34 36.34 36.34 36.34 36.34 36.34 36.34 36.34

480 490 95.10 80.10 66.10 51.10 37.10 37.10 37.10 37.10 37.10 37.10 37.10

490 500 96.87 82.87 67.87 53.87 39.87 37.87 37.87 37.87 37.87 37.87 37.87

500 520 101.02 86.02 72.02 57.02 43.02 39.02 39.02 39.02 39.02 39.02 39.02

520 540 105.55 90.55 76.55 61.55 47.55 40.55 40.55 40.55 40.55 40.55 40.55

540 560 110.08 95.08 81.08 66.08 52.08 42.08 42.08 42.08 42.08 42.08 42.08

560 580 114.61 99.61 85.61 70.61 56.61 43.61 43.61 43.61 43.61 43.61 43.61

580 600 119.14 104.14 90.14 75.14 61.14 46.14 45.14 45.14 45.14 45.14 45.14

600 620 123.67 108.67 94.67 79.67 65.67 50.67 46.67 46.67 46.67 46.67 46.67

620 640 128.20 113.20 99.20 84.20 70.20 55.20 48.20 48.20 48.20 48.20 48.20

640 660 132.73 117.73 103.73 88.73 74.73 59.73 49.73 49.73 49.73 49.73 49.73

660 680 137.26 122.26 108.26 93.26 79.26 64.26 51.26 51.26 51.26 51.26 51.26

680 700 141.79 126.79 112.79 97.79 83.79 68.79 54.79 52.79 52.79 52.79 52.79

SINGLE Persons—BIWEEKLY Payroll Period

(For Wages Paid in 1995)

And the wages are– And the number of withholding allowances claimed is—

But less 0 1 2 3 4 5 6 7 8 9 10

than At least

The amount of income, social security, and Medicare taxes to be withheld is—

(Continued on next page)
Page 23

$800 $820 $168.97 $153.97 $139.97 $124.97 $110.97 $95.97 $81.97 $67.97 $61.97 $61.97 $61.97

820 840 173.50 158.50 144.50 129.50 115.50 100.50 86.50 72.50 63.50 63.50 63.50

840 860 178.03 163.03 149.03 134.03 120.03 105.03 91.03 77.03 65.03 65.03 65.03

860 880 182.56 167.56 153.56 138.56 124.56 109.56 95.56 81.56 66.56 66.56 66.56

880 900 187.09 172.09 158.09 143.09 129.09 114.09 100.09 86.09 71.09 68.09 68.09

900 920 191.62 176.62 162.62 147.62 133.62 118.62 104.62 90.62 75.62 69.62 69.62

920 940 196.15 181.15 167.15 152.15 138.15 123.15 109.15 95.15 80.15 71.15 71.15

940 960 200.68 185.68 171.68 156.68 142.68 127.68 113.68 99.68 84.68 72.68 72.68

960 980 207.21 190.21 176.21 161.21 147.21 132.21 118.21 104.21 89.21 75.21 74.21

980 1,000 213.74 194.74 180.74 165.74 151.74 136.74 122.74 108.74 93.74 79.74 75.74

1,000 1,020 221.27 199.27 185.27 170.27 156.27 141.27 127.27 113.27 98.27 84.27 77.27

1,020 1,040 228.80 203.80 189.80 174.80 160.80 145.80 131.80 117.80 102.80 88.80 78.80

1,040 1,060 235.33 208.33 194.33 179.33 165.33 150.33 136.33 122.33 107.33 93.33 80.33

1,060 1,080 242.86 215.86 198.86 183.86 169.86 154.86 140.86 126.86 111.86 97.86 82.86

1,080 1,100 249.39 223.39 203.39 188.39 174.39 159.39 145.39 131.39 116.39 102.39 87.39

1,100 1,120 256.92 229.92 207.92 192.92 178.92 163.92 149.92 135.92 120.92 106.92 91.92

1,120 1,140 264.45 237.45 212.45 197.45 183.45 168.45 154.45 140.45 125.45 111.45 96.45

1,140 1,160 270.98 243.98 216.98 201.98 187.98 172.98 158.98 144.98 129.98 115.98 100.98

1,160 1,180 278.51 251.51 224.51 206.51 192.51 177.51 163.51 149.51 134.51 120.51 105.51

1,180 1,200 285.04 259.04 232.04 211.04 197.04 182.04 168.04 154.04 139.04 125.04 110.04

1,200 1,220 292.57 265.57 238.57 215.57 201.57 186.57 172.57 158.57 143.57 129.57 114.57

1,220 1,240 300.10 273.10 246.10 220.10 206.10 191.10 177.10 163.10 148.10 134.10 119.10

1,240 1,260 306.63 279.63 252.63 225.63 210.63 195.63 181.63 167.63 152.63 138.63 123.63

1,260 1,280 314.16 287.16 260.16 233.16 215.16 200.16 186.16 172.16 157.16 143.16 128.16

1,280 1,300 320.69 294.69 267.69 240.69 219.69 204.69 190.69 176.69 161.69 147.69 132.69

1,300 1,320 328.22 301.22 274.22 247.22 224.22 209.22 195.22 181.22 166.22 152.22 137.22

1,320 1,340 335.75 308.75 281.75 254.75 228.75 213.75 199.75 185.75 170.75 156.75 141.75

1,340 1,360 342.28 315.28 288.28 261.28 235.28 218.28 204.28 190.28 175.28 161.28 146.28

1,360 1,380 349.81 322.81 295.81 268.81 241.81 222.81 208.81 194.81 179.81 165.81 150.81

1,380 1,400 356.34 330.34 303.34 276.34 249.34 227.34 213.34 199.34 184.34 170.34 155.34

1,400 1,420 363.87 336.87 309.87 282.87 255.87 231.87 217.87 203.87 188.87 174.87 159.87

1,420 1,440 371.40 344.40 317.40 290.40 263.40 236.40 222.40 208.40 193.40 179.40 164.40

1,440 1,460 377.93 350.93 323.93 296.93 270.93 243.93 226.93 212.93 197.93 183.93 168.93

1,460 1,480 385.46 358.46 331.46 304.46 277.46 250.46 231.46 217.46 202.46 188.46 173.46

1,480 1,500 391.99 365.99 338.99 311.99 284.99 257.99 235.99 221.99 206.99 192.99 177.99

1,500 1,520 399.52 372.52 345.52 318.52 291.52 264.52 240.52 226.52 211.52 197.52 182.52

1,520 1,540 407.05 380.05 353.05 326.05 299.05 272.05 245.05 231.05 216.05 202.05 187.05

1,540 1,560 413.58 386.58 359.58 332.58 306.58 279.58 252.58 235.58 220.58 206.58 191.58

1,560 1,580 421.11 394.11 367.11 340.11 313.11 286.11 259.11 240.11 225.11 211.11 196.11

1,580 1,600 427.64 401.64 374.64 347.64 320.64 293.64 266.64 244.64 229.64 215.64 200.64

1,600 1,620 435.17 408.17 381.17 354.17 327.17 300.17 274.17 249.17 234.17 220.17 205.17

1,620 1,640 442.70 415.70 388.70 361.70 334.70 307.70 280.70 253.70 238.70 224.70 209.70

1,640 1,660 449.23 422.23 395.23 368.23 342.23 315.23 288.23 261.23 243.23 229.23 214.23

1,660 1,680 456.76 429.76 402.76 375.76 348.76 321.76 294.76 267.76 247.76 233.76 218.76

1,680 1,700 463.29 437.29 410.29 383.29 356.29 329.29 302.29 275.29 252.29 238.29 223.29

1,700 1,720 470.82 443.82 416.82 389.82 362.82 335.82 309.82 282.82 256.82 242.82 227.82

1,720 1,740 478.35 451.35 424.35 397.35 370.35 343.35 316.35 289.35 262.35 247.35 232.35

1,740 1,760 484.88 457.88 430.88 403.88 377.88 350.88 323.88 296.88 269.88 251.88 236.88

1,760 1,780 492.41 465.41 438.41 411.41 384.41 357.41 330.41 303.41 276.41 256.41 241.41

1,780 1,800 498.94 472.94 445.94 418.94 391.94 364.94 337.94 310.94 283.94 260.94 245.94

1,800 1,820 506.47 479.47 452.47 425.47 398.47 371.47 345.47 318.47 291.47 265.47 250.47

1,820 1,840 514.00 487.00 460.00 433.00 406.00 379.00 352.00 325.00 298.00 271.00 255.00

1,840 1,860 520.53 493.53 466.53 439.53 413.53 386.53 359.53 332.53 305.53 278.53 259.53

1,860 1,880 528.06 501.06 474.06 447.06 420.06 393.06 366.06 339.06 312.06 286.06 264.06

1,880 1,900 534.59 508.59 481.59 454.59 427.59 400.59 373.59 346.59 319.59 292.59 268.59

1,900 1,920 542.12 515.12 488.12 461.12 434.12 407.12 381.12 354.12 327.12 300.12 273.12

1,920 1,940 549.65 522.65 495.65 468.65 441.65 414.65 387.65 360.65 333.65 306.65 279.65

1,940 1,960 556.18 529.18 502.18 475.18 449.18 422.18 395.18 368.18 341.18 314.18 287.18

1,960 1,980 563.71 536.71 509.71 482.71 455.71 428.71 401.71 374.71 347.71 321.71 294.71

1,980 2,000 570.24 544.24 517.24 490.24 463.24 436.24 409.24 382.24 355.24 328.24 301.24

2,000 2,020 577.77 550.77 523.77 496.77 469.77 442.77 416.77 389.77 362.77 335.77 308.77

2,020 2,040 586.30 558.30 531.30 504.30 477.30 450.30 423.30 396.30 369.30 342.30 315.30

2,040 2,060 593.83 564.83 537.83 510.83 484.83 457.83 430.83 403.83 376.83 349.83 322.83

2,060 2,080 601.36 572.36 545.36 518.36 491.36 464.36 437.36 410.36 383.36 357.36 330.36

2,080 2,100 608.89 579.89 552.89 525.89 498.89 471.89 444.89 417.89 390.89 363.89 336.89

$2,100 and over Do not use this table. See page 17 for instructions.

SINGLE Persons—BIWEEKLY Payroll Period

(For Wages Paid in 1995)

And the wages are– And the number of withholding allowances claimed is—

But less 0 1 2 3 4 5 6 7 8 9 10

than At least

The amount of income, social security, and Medicare taxes to be withheld is—
Page 24

1,280 1,300 255.69 240.69 226.69 211.69 197.69 182.69 168.69 154.69 139.69 125.69 110.69

1,300 1,320 260.22 245.22 231.22 216.22 202.22 187.22 173.22 159.22 144.22 130.22 115.22

1,320 1,340 264.75 249.75 235.75 220.75 206.75 191.75 177.75 163.75 148.75 134.75 119.75

1,340 1,360 269.28 254.28 240.28 225.28 211.28 196.28 182.28 168.28 153.28 139.28 124.28

1,360 1,380 273.81 258.81 244.81 229.81 215.81 200.81 186.81 172.81 157.81 143.81 128.81

$0 $250 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65%

250 260 $20.51 $19.51 $19.51 $19.51 $19.51 $19.51 $19.51 $19.51 $19.51 $19.51 $19.51

260 270 23.27 20.27 20.27 20.27 20.27 20.27 20.27 20.27 20.27 20.27 20.27

270 280 25.04 21.04 21.04 21.04 21.04 21.04 21.04 21.04 21.04 21.04 21.04

280 290 27.80 21.80 21.80 21.80 21.80 21.80 21.80 21.80 21.80 21.80 21.80

290 300 29.57 22.57 22.57 22.57 22.57 22.57 22.57 22.57 22.57 22.57 22.57

300 310 32.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33

310 320 34.10 24.10 24.10 24.10 24.10 24.10 24.10 24.10 24.10 24.10 24.10

320 330 36.86 24.86 24.86 24.86 24.86 24.86 24.86 24.86 24.86 24.86 24.86

330 340 38.63 25.63 25.63 25.63 25.63 25.63 25.63 25.63 25.63 25.63 25.63

340 350 41.39 26.39 26.39 26.39 26.39 26.39 26.39 26.39 26.39 26.39 26.39

350 360 43.16 29.16 27.16 27.16 27.16 27.16 27.16 27.16 27.16 27.16 27.16

360 370 45.92 30.92 27.92 27.92 27.92 27.92 27.92 27.92 27.92 27.92 27.92

370 380 47.69 33.69 28.69 28.69 28.69 28.69 28.69 28.69 28.69 28.69 28.69

380 390 50.45 35.45 29.45 29.45 29.45 29.45 29.45 29.45 29.45 29.45 29.45

390 400 52.22 38.22 30.22 30.22 30.22 30.22 30.22 30.22 30.22 30.22 30.22

400 410 54.98 39.98 30.98 30.98 30.98 30.98 30.98 30.98 30.98 30.98 30.98

410 420 56.75 42.75 31.75 31.75 31.75 31.75 31.75 31.75 31.75 31.75 31.75

420 430 59.51 44.51 32.51 32.51 32.51 32.51 32.51 32.51 32.51 32.51 32.51

430 440 61.28 47.28 33.28 33.28 33.28 33.28 33.28 33.28 33.28 33.28 33.28

440 450 64.04 49.04 35.04 34.04 34.04 34.04 34.04 34.04 34.04 34.04 34.04

450 460 65.81 51.81 36.81 34.81 34.81 34.81 34.81 34.81 34.81 34.81 34.81

460 470 68.57 53.57 39.57 35.57 35.57 35.57 35.57 35.57 35.57 35.57 35.57

470 480 70.34 56.34 41.34 36.34 36.34 36.34 36.34 36.34 36.34 36.34 36.34

480 490 73.10 58.10 44.10 37.10 37.10 37.10 37.10 37.10 37.10 37.10 37.10

490 500 74.87 60.87 45.87 37.87 37.87 37.87 37.87 37.87 37.87 37.87 37.87

500 520 79.02 64.02 50.02 39.02 39.02 39.02 39.02 39.02 39.02 39.02 39.02

520 540 83.55 68.55 54.55 40.55 40.55 40.55 40.55 40.55 40.55 40.55 40.55

540 560 88.08 73.08 59.08 44.08 42.08 42.08 42.08 42.08 42.08 42.08 42.08

560 580 92.61 77.61 63.61 48.61 43.61 43.61 43.61 43.61 43.61 43.61 43.61

580 600 97.14 82.14 68.14 53.14 45.14 45.14 45.14 45.14 45.14 45.14 45.14

600 620 101.67 86.67 72.67 57.67 46.67 46.67 46.67 46.67 46.67 46.67 46.67

620 640 106.20 91.20 77.20 62.20 48.20 48.20 48.20 48.20 48.20 48.20 48.20

640 660 110.73 95.73 81.73 66.73 52.73 49.73 49.73 49.73 49.73 49.73 49.73

660 680 115.26 100.26 86.26 71.26 57.26 51.26 51.26 51.26 51.26 51.26 51.26

680 700 119.79 104.79 90.79 75.79 61.79 52.79 52.79 52.79 52.79 52.79 52.79

700 720 124.32 109.32 95.32 80.32 66.32 54.32 54.32 54.32 54.32 54.32 54.32

720 740 128.85 113.85 99.85 84.85 70.85 55.85 55.85 55.85 55.85 55.85 55.85

740 760 133.38 118.38 104.38 89.38 75.38 60.38 57.38 57.38 57.38 57.38 57.38

760 780 137.91 122.91 108.91 93.91 79.91 64.91 58.91 58.91 58.91 58.91 58.91

780 800 142.44 127.44 113.44 98.44 84.44 69.44 60.44 60.44 60.44 60.44 60.44

800 820 146.97 131.97 117.97 102.97 88.97 73.97 61.97 61.97 61.97 61.97 61.97

820 840 151.50 136.50 122.50 107.50 93.50 78.50 64.50 63.50 63.50 63.50 63.50

840 860 156.03 141.03 127.03 112.03 98.03 83.03 69.03 65.03 65.03 65.03 65.03

860 880 160.56 145.56 131.56 116.56 102.56 87.56 73.56 66.56 66.56 66.56 66.56

880 900 165.09 150.09 136.09 121.09 107.09 92.09 78.09 68.09 68.09 68.09 68.09

900 920 169.62 154.62 140.62 125.62 111.62 96.62 82.62 69.62 69.62 69.62 69.62

920 940 174.15 159.15 145.15 130.15 116.15 101.15 87.15 73.15 71.15 71.15 71.15

940 960 178.68 163.68 149.68 134.68 120.68 105.68 91.68 77.68 72.68 72.68 72.68

960 980 183.21 168.21 154.21 139.21 125.21 110.21 96.21 82.21 74.21 74.21 74.21

980 1,000 187.74 172.74 158.74 143.74 129.74 114.74 100.74 86.74 75.74 75.74 75.74

1,000 1,020 192.27 177.27 163.27 148.27 134.27 119.27 105.27 91.27 77.27 77.27 77.27

1,020 1,040 196.80 181.80 167.80 152.80 138.80 123.80 109.80 95.80 80.80 78.80 78.80

1,040 1,060 201.33 186.33 172.33 157.33 143.33 128.33 114.33 100.33 85.33 80.33 80.33

1,060 1,080 205.86 190.86 176.86 161.86 147.86 132.86 118.86 104.86 89.86 81.86 81.86

1,080 1,100 210.39 195.39 181.39 166.39 152.39 137.39 123.39 109.39 94.39 83.39 83.39

1,100 1,120 214.92 199.92 185.92 170.92 156.92 141.92 127.92 113.92 98.92 84.92 84.92

1,120 1,140 219.45 204.45 190.45 175.45 161.45 146.45 132.45 118.45 103.45 89.45 86.45

1,140 1,160 223.98 208.98 194.98 179.98 165.98 150.98 136.98 122.98 107.98 93.98 87.98

1,160 1,180 228.51 213.51 199.51 184.51 170.51 155.51 141.51 127.51 112.51 98.51 89.51

1,180 1,200 233.04 218.04 204.04 189.04 175.04 160.04 146.04 132.04 117.04 103.04 91.04

1,200 1,220 237.57 222.57 208.57 193.57 179.57 164.57 150.57 136.57 121.57 107.57 92.57

1,220 1,240 242.10 227.10 213.10 198.10 184.10 169.10 155.10 141.10 126.10 112.10 97.10

1,240 1,260 246.63 231.63 217.63 202.63 188.63 173.63 159.63 145.63 130.63 116.63 101.63

1,260 1,280 251.16 236.16 222.16 207.16 193.16 178.16 164.16 150.16 135.16 121.16 106.16

MARRIED Persons—BIWEEKLY Payroll Period

(For Wages Paid in 1995)

And the wages are– And the number of withholding allowances claimed is—

But less 0 1 2 3 4 5 6 7 8 9 10

than At least

The amount of income, social security, and Medicare taxes to be withheld is—

(Continued on next page)
Page 25

$1,380 $1,400 $278.34 $263.34 $249.34 $234.34 $220.34 $205.34 $191.34 $177.34 $162.34 $148.34 $133.34

1,400 1,420 282.87 267.87 253.87 238.87 224.87 209.87 195.87 181.87 166.87 152.87 137.87

1,420 1,440 287.40 272.40 258.40 243.40 229.40 214.40 200.40 186.40 171.40 157.40 142.40

1,440 1,460 291.93 276.93 262.93 247.93 233.93 218.93 204.93 190.93 175.93 161.93 146.93

1,460 1,480 296.46 281.46 267.46 252.46 238.46 223.46 209.46 195.46 180.46 166.46 151.46

1,480 1,500 300.99 285.99 271.99 256.99 242.99 227.99 213.99 199.99 184.99 170.99 155.99

1,500 1,520 305.52 290.52 276.52 261.52 247.52 232.52 218.52 204.52 189.52 175.52 160.52

1,520 1,540 310.05 295.05 281.05 266.05 252.05 237.05 223.05 209.05 194.05 180.05 165.05

1,540 1,560 314.58 299.58 285.58 270.58 256.58 241.58 227.58 213.58 198.58 184.58 169.58

1,560 1,580 319.11 304.11 290.11 275.11 261.11 246.11 232.11 218.11 203.11 189.11 174.11

1,580 1,600 323.64 308.64 294.64 279.64 265.64 250.64 236.64 222.64 207.64 193.64 178.64

1,600 1,620 328.17 313.17 299.17 284.17 270.17 255.17 241.17 227.17 212.17 198.17 183.17

1,620 1,640 332.70 317.70 303.70 288.70 274.70 259.70 245.70 231.70 216.70 202.70 187.70

1,640 1,660 337.23 322.23 308.23 293.23 279.23 264.23 250.23 236.23 221.23 207.23 192.23

1,660 1,680 342.76 326.76 312.76 297.76 283.76 268.76 254.76 240.76 225.76 211.76 196.76

1,680 1,700 350.29 331.29 317.29 302.29 288.29 273.29 259.29 245.29 230.29 216.29 201.29

1,700 1,720 357.82 335.82 321.82 306.82 292.82 277.82 263.82 249.82 234.82 220.82 205.82

1,720 1,740 364.35 340.35 326.35 311.35 297.35 282.35 268.35 254.35 239.35 225.35 210.35

1,740 1,760 371.88 344.88 330.88 315.88 301.88 286.88 272.88 258.88 243.88 229.88 214.88

1,760 1,780 378.41 352.41 335.41 320.41 306.41 291.41 277.41 263.41 248.41 234.41 219.41

1,780 1,800 385.94 358.94 339.94 324.94 310.94 295.94 281.94 267.94 252.94 238.94 223.94

1,800 1,820 393.47 366.47 344.47 329.47 315.47 300.47 286.47 272.47 257.47 243.47 228.47

1,820 1,840 400.00 373.00 349.00 334.00 320.00 305.00 291.00 277.00 262.00 248.00 233.00

1,840 1,860 407.53 380.53 353.53 338.53 324.53 309.53 295.53 281.53 266.53 252.53 237.53

1,860 1,880 414.06 388.06 361.06 343.06 329.06 314.06 300.06 286.06 271.06 257.06 242.06

1,880 1,900 421.59 394.59 367.59 347.59 333.59 318.59 304.59 290.59 275.59 261.59 246.59

1,900 1,920 429.12 402.12 375.12 352.12 338.12 323.12 309.12 295.12 280.12 266.12 251.12

1,920 1,940 435.65 408.65 381.65 356.65 342.65 327.65 313.65 299.65 284.65 270.65 255.65

1,940 1,960 443.18 416.18 389.18 362.18 347.18 332.18 318.18 304.18 289.18 275.18 260.18

1,960 1,980 449.71 423.71 396.71 369.71 351.71 336.71 322.71 308.71 293.71 279.71 264.71

1,980 2,000 457.24 430.24 403.24 376.24 356.24 341.24 327.24 313.24 298.24 284.24 269.24

2,000 2,020 464.77 437.77 410.77 383.77 360.77 345.77 331.77 317.77 302.77 288.77 273.77

2,020 2,040 471.30 444.30 417.30 390.30 365.30 350.30 336.30 322.30 307.30 293.30 278.30

2,040 2,060 478.83 451.83 424.83 397.83 370.83 354.83 340.83 326.83 311.83 297.83 282.83

2,060 2,080 485.36 459.36 432.36 405.36 378.36 359.36 345.36 331.36 316.36 302.36 287.36

2,080 2,100 492.89 465.89 438.89 411.89 384.89 363.89 349.89 335.89 320.89 306.89 291.89

2,100 2,120 500.42 473.42 446.42 419.42 392.42 368.42 354.42 340.42 325.42 311.42 296.42

2,120 2,140 506.95 479.95 452.95 425.95 399.95 372.95 358.95 344.95 329.95 315.95 300.95

2,140 2,160 514.48 487.48 460.48 433.48 406.48 379.48 363.48 349.48 334.48 320.48 305.48

2,160 2,180 521.01 495.01 468.01 441.01 414.01 387.01 368.01 354.01 339.01 325.01 310.01

2,180 2,200 528.54 501.54 474.54 447.54 420.54 393.54 372.54 358.54 343.54 329.54 314.54

2,200 2,220 536.07 509.07 482.07 455.07 428.07 401.07 377.07 363.07 348.07 334.07 319.07

2,220 2,240 542.60 515.60 488.60 461.60 435.60 408.60 381.60 367.60 352.60 338.60 323.60

2,240 2,260 550.13 523.13 496.13 469.13 442.13 415.13 388.13 372.13 357.13 343.13 328.13

2,260 2,280 556.66 530.66 503.66 476.66 449.66 422.66 395.66 376.66 361.66 347.66 332.66

2,280 2,300 564.19 537.19 510.19 483.19 456.19 429.19 402.19 381.19 366.19 352.19 337.19

2,300 2,320 571.72 544.72 517.72 490.72 463.72 436.72 409.72 385.72 370.72 356.72 341.72

2,320 2,340 578.25 551.25 524.25 497.25 471.25 444.25 417.25 390.25 375.25 361.25 346.25

2,340 2,360 585.78 558.78 531.78 504.78 477.78 450.78 423.78 396.78 379.78 365.78 350.78

2,360 2,380 592.31 566.31 539.31 512.31 485.31 458.31 431.31 404.31 384.31 370.31 355.31

2,380 2,400 599.84 572.84 545.84 518.84 491.84 464.84 437.84 411.84 388.84 374.84 359.84

2,400 2,420 607.37 580.37 553.37 526.37 499.37 472.37 445.37 418.37 393.37 379.37 364.37

2,420 2,440 613.90 586.90 559.90 532.90 506.90 479.90 452.90 425.90 398.90 383.90 368.90

2,440 2,460 621.43 594.43 567.43 540.43 513.43 486.43 459.43 432.43 405.43 388.43 373.43

2,460 2,480 627.96 601.96 574.96 547.96 520.96 493.96 466.96 439.96 412.96 392.96 377.96

2,480 2,500 635.49 608.49 581.49 554.49 527.49 500.49 473.49 447.49 420.49 397.49 382.49

2,500 2,520 643.02 616.02 589.02 562.02 535.02 508.02 481.02 454.02 427.02 402.02 387.02

2,520 2,540 649.55 622.55 595.55 568.55 542.55 515.55 488.55 461.55 434.55 407.55 391.55

2,540 2,560 657.08 630.08 603.08 576.08 549.08 522.08 495.08 468.08 441.08 415.08 396.08

2,560 2,580 663.61 637.61 610.61 583.61 556.61 529.61 502.61 475.61 448.61 421.61 400.61

2,580 2,600 671.14 644.14 617.14 590.14 563.14 536.14 509.14 483.14 456.14 429.14 405.14

2,600 2,620 678.67 651.67 624.67 597.67 570.67 543.67 516.67 489.67 462.67 435.67 409.67

2,620 2,640 685.20 658.20 631.20 604.20 578.20 551.20 524.20 497.20 470.20 443.20 416.20

2,640 2,660 692.73 665.73 638.73 611.73 584.73 557.73 530.73 503.73 476.73 450.73 423.73

2,660 2,680 699.26 673.26 646.26 619.26 592.26 565.26 538.26 511.26 484.26 457.26 430.26

$2,680 and over Do not use this table. See page 17 for instructions.

MARRIED Persons—BIWEEKLY Payroll Period

(For Wages Paid in 1995)

And the wages are– And the number of withholding allowances claimed is—

But less 0 1 2 3 4 5 6 7 8 9 10

than At least

The amount of income, social security, and Medicare taxes to be withheld is—
Page 26

720 740 148.85 133.85 117.85 101.85 86.85 70.85 55.85 55.85 55.85 55.85 55.85

740 760 153.38 138.38 122.38 106.38 91.38 75.38 60.38 57.38 57.38 57.38 57.38

760 780 157.91 142.91 126.91 110.91 95.91 79.91 64.91 58.91 58.91 58.91 58.91

780 800 162.44 147.44 131.44 115.44 100.44 84.44 69.44 60.44 60.44 60.44 60.44

800 820 166.97 151.97 135.97 119.97 104.97 88.97 73.97 61.97 61.97 61.97 61.97

$0 $110 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65%

110 115 $9.61 $8.61 $8.61 $8.61 $8.61 $8.61 $8.61 $8.61 $8.61 $8.61 $8.61

115 120 9.99 8.99 8.99 8.99 8.99 8.99 8.99 8.99 8.99 8.99 8.99

120 125 11.37 9.37 9.37 9.37 9.37 9.37 9.37 9.37 9.37 9.37 9.37

125 130 12.75 9.75 9.75 9.75 9.75 9.75 9.75 9.75 9.75 9.75 9.75

130 135 14.14 10.14 10.14 10.14 10.14 10.14 10.14 10.14 10.14 10.14 10.14

135 140 14.52 10.52 10.52 10.52 10.52 10.52 10.52 10.52 10.52 10.52 10.52

140 145 15.90 10.90 10.90 10.90 10.90 10.90 10.90 10.90 10.90 10.90 10.90

145 150 17.28 11.28 11.28 11.28 11.28 11.28 11.28 11.28 11.28 11.28 11.28

150 155 18.67 11.67 11.67 11.67 11.67 11.67 11.67 11.67 11.67 11.67 11.67

155 160 19.05 12.05 12.05 12.05 12.05 12.05 12.05 12.05 12.05 12.05 12.05

160 165 20.43 12.43 12.43 12.43 12.43 12.43 12.43 12.43 12.43 12.43 12.43

165 170 21.81 12.81 12.81 12.81 12.81 12.81 12.81 12.81 12.81 12.81 12.81

170 175 23.20 13.20 13.20 13.20 13.20 13.20 13.20 13.20 13.20 13.20 13.20

175 180 23.58 13.58 13.58 13.58 13.58 13.58 13.58 13.58 13.58 13.58 13.58

180 185 24.96 13.96 13.96 13.96 13.96 13.96 13.96 13.96 13.96 13.96 13.96

185 190 26.34 14.34 14.34 14.34 14.34 14.34 14.34 14.34 14.34 14.34 14.34

190 195 27.73 14.73 14.73 14.73 14.73 14.73 14.73 14.73 14.73 14.73 14.73

195 200 28.11 15.11 15.11 15.11 15.11 15.11 15.11 15.11 15.11 15.11 15.11

200 205 29.49 15.49 15.49 15.49 15.49 15.49 15.49 15.49 15.49 15.49 15.49

205 210 30.87 15.87 15.87 15.87 15.87 15.87 15.87 15.87 15.87 15.87 15.87

210 215 32.26 16.26 16.26 16.26 16.26 16.26 16.26 16.26 16.26 16.26 16.26

215 220 32.64 17.64 16.64 16.64 16.64 16.64 16.64 16.64 16.64 16.64 16.64

220 225 34.02 19.02 17.02 17.02 17.02 17.02 17.02 17.02 17.02 17.02 17.02

225 230 35.40 19.40 17.40 17.40 17.40 17.40 17.40 17.40 17.40 17.40 17.40

230 235 36.79 20.79 17.79 17.79 17.79 17.79 17.79 17.79 17.79 17.79 17.79

235 240 37.17 22.17 18.17 18.17 18.17 18.17 18.17 18.17 18.17 18.17 18.17

240 245 38.55 23.55 18.55 18.55 18.55 18.55 18.55 18.55 18.55 18.55 18.55

245 250 39.93 23.93 18.93 18.93 18.93 18.93 18.93 18.93 18.93 18.93 18.93

250 260 41.51 25.51 19.51 19.51 19.51 19.51 19.51 19.51 19.51 19.51 19.51

260 270 44.27 28.27 20.27 20.27 20.27 20.27 20.27 20.27 20.27 20.27 20.27

270 280 46.04 30.04 21.04 21.04 21.04 21.04 21.04 21.04 21.04 21.04 21.04

280 290 48.80 32.80 21.80 21.80 21.80 21.80 21.80 21.80 21.80 21.80 21.80

290 300 50.57 34.57 22.57 22.57 22.57 22.57 22.57 22.57 22.57 22.57 22.57

300 310 53.33 37.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33

310 320 55.10 39.10 24.10 24.10 24.10 24.10 24.10 24.10 24.10 24.10 24.10

320 330 57.86 41.86 25.86 24.86 24.86 24.86 24.86 24.86 24.86 24.86 24.86

330 340 59.63 43.63 28.63 25.63 25.63 25.63 25.63 25.63 25.63 25.63 25.63

340 350 62.39 46.39 30.39 26.39 26.39 26.39 26.39 26.39 26.39 26.39 26.39

350 360 64.16 48.16 33.16 27.16 27.16 27.16 27.16 27.16 27.16 27.16 27.16

360 370 66.92 50.92 34.92 27.92 27.92 27.92 27.92 27.92 27.92 27.92 27.92

370 380 68.69 52.69 37.69 28.69 28.69 28.69 28.69 28.69 28.69 28.69 28.69

380 390 71.45 55.45 39.45 29.45 29.45 29.45 29.45 29.45 29.45 29.45 29.45

390 400 73.22 57.22 42.22 30.22 30.22 30.22 30.22 30.22 30.22 30.22 30.22

400 410 75.98 59.98 43.98 30.98 30.98 30.98 30.98 30.98 30.98 30.98 30.98

410 420 77.75 61.75 46.75 31.75 31.75 31.75 31.75 31.75 31.75 31.75 31.75

420 430 80.51 64.51 48.51 33.51 32.51 32.51 32.51 32.51 32.51 32.51 32.51

430 440 82.28 66.28 51.28 35.28 33.28 33.28 33.28 33.28 33.28 33.28 33.28

440 450 85.04 69.04 53.04 38.04 34.04 34.04 34.04 34.04 34.04 34.04 34.04

450 460 86.81 70.81 55.81 39.81 34.81 34.81 34.81 34.81 34.81 34.81 34.81

460 470 89.57 73.57 57.57 42.57 35.57 35.57 35.57 35.57 35.57 35.57 35.57

470 480 91.34 75.34 60.34 44.34 36.34 36.34 36.34 36.34 36.34 36.34 36.34

480 490 94.10 78.10 62.10 47.10 37.10 37.10 37.10 37.10 37.10 37.10 37.10

490 500 95.87 79.87 64.87 48.87 37.87 37.87 37.87 37.87 37.87 37.87 37.87

500 520 99.02 84.02 68.02 52.02 39.02 39.02 39.02 39.02 39.02 39.02 39.02

520 540 103.55 88.55 72.55 56.55 41.55 40.55 40.55 40.55 40.55 40.55 40.55

540 560 108.08 93.08 77.08 61.08 46.08 42.08 42.08 42.08 42.08 42.08 42.08

560 580 112.61 97.61 81.61 65.61 50.61 43.61 43.61 43.61 43.61 43.61 43.61

580 600 117.14 102.14 86.14 70.14 55.14 45.14 45.14 45.14 45.14 45.14 45.14

600 620 121.67 106.67 90.67 74.67 59.67 46.67 46.67 46.67 46.67 46.67 46.67

620 640 126.20 111.20 95.20 79.20 64.20 48.20 48.20 48.20 48.20 48.20 48.20

640 660 130.73 115.73 99.73 83.73 68.73 52.73 49.73 49.73 49.73 49.73 49.73

660 680 135.26 120.26 104.26 88.26 73.26 57.26 51.26 51.26 51.26 51.26 51.26

680 700 139.79 124.79 108.79 92.79 77.79 61.79 52.79 52.79 52.79 52.79 52.79

700 720 144.32 129.32 113.32 97.32 82.32 66.32 54.32 54.32 54.32 54.32 54.32

SINGLE Persons—SEMIMONTHLY Payroll Period

(For Wages Paid in 1995)

And the wages are– And the number of withholding allowances claimed is—

But less 0 1 2 3 4 5 6 7 8 9 10

than At least

The amount of income, social security, and Medicare taxes to be withheld is—

(Continued on next page)
Page 27

$820 $840 $171.50 $156.50 $140.50 $124.50 $109.50 $93.50 $78.50 $63.50 $63.50 $63.50 $63.50

840 860 176.03 161.03 145.03 129.03 114.03 98.03 83.03 67.03 65.03 65.03 65.03

860 880 180.56 165.56 149.56 133.56 118.56 102.56 87.56 71.56 66.56 66.56 66.56

880 900 185.09 170.09 154.09 138.09 123.09 107.09 92.09 76.09 68.09 68.09 68.09

900 920 189.62 174.62 158.62 142.62 127.62 111.62 96.62 80.62 69.62 69.62 69.62

920 940 194.15 179.15 163.15 147.15 132.15 116.15 101.15 85.15 71.15 71.15 71.15

940 960 198.68 183.68 167.68 151.68 136.68 120.68 105.68 89.68 73.68 72.68 72.68

960 980 203.21 188.21 172.21 156.21 141.21 125.21 110.21 94.21 78.21 74.21 74.21

980 1,000 207.74 192.74 176.74 160.74 145.74 129.74 114.74 98.74 82.74 75.74 75.74

1,000 1,020 212.27 197.27 181.27 165.27 150.27 134.27 119.27 103.27 87.27 77.27 77.27

1,020 1,040 216.80 201.80 185.80 169.80 154.80 138.80 123.80 107.80 91.80 78.80 78.80

1,040 1,060 224.33 206.33 190.33 174.33 159.33 143.33 128.33 112.33 96.33 81.33 80.33

1,060 1,080 230.86 210.86 194.86 178.86 163.86 147.86 132.86 116.86 100.86 85.86 81.86

1,080 1,100 238.39 215.39 199.39 183.39 168.39 152.39 137.39 121.39 105.39 90.39 83.39

1,100 1,120 244.92 219.92 203.92 187.92 172.92 156.92 141.92 125.92 109.92 94.92 84.92

1,120 1,140 252.45 224.45 208.45 192.45 177.45 161.45 146.45 130.45 114.45 99.45 86.45

1,140 1,160 259.98 230.98 212.98 196.98 181.98 165.98 150.98 134.98 118.98 103.98 87.98

1,160 1,180 266.51 237.51 217.51 201.51 186.51 170.51 155.51 139.51 123.51 108.51 92.51

1,180 1,200 274.04 245.04 222.04 206.04 191.04 175.04 160.04 144.04 128.04 113.04 97.04

1,200 1,220 280.57 251.57 226.57 210.57 195.57 179.57 164.57 148.57 132.57 117.57 101.57

1,220 1,240 288.10 259.10 231.10 215.10 200.10 184.10 169.10 153.10 137.10 122.10 106.10

1,240 1,260 295.63 266.63 236.63 219.63 204.63 188.63 173.63 157.63 141.63 126.63 110.63

1,260 1,280 302.16 273.16 244.16 224.16 209.16 193.16 178.16 162.16 146.16 131.16 115.16

1,280 1,300 309.69 280.69 251.69 228.69 213.69 197.69 182.69 166.69 150.69 135.69 119.69

1,300 1,320 316.22 287.22 258.22 233.22 218.22 202.22 187.22 171.22 155.22 140.22 124.22

1,320 1,340 323.75 294.75 265.75 237.75 222.75 206.75 191.75 175.75 159.75 144.75 128.75

1,340 1,360 331.28 302.28 272.28 243.28 227.28 211.28 196.28 180.28 164.28 149.28 133.28

1,360 1,380 337.81 308.81 279.81 250.81 231.81 215.81 200.81 184.81 168.81 153.81 137.81

1,380 1,400 345.34 316.34 287.34 257.34 236.34 220.34 205.34 189.34 173.34 158.34 142.34

1,400 1,420 351.87 322.87 293.87 264.87 240.87 224.87 209.87 193.87 177.87 162.87 146.87

1,420 1,440 359.40 330.40 301.40 272.40 245.40 229.40 214.40 198.40 182.40 167.40 151.40

1,440 1,460 366.93 337.93 307.93 278.93 249.93 233.93 218.93 202.93 186.93 171.93 155.93

1,460 1,480 373.46 344.46 315.46 286.46 257.46 238.46 223.46 207.46 191.46 176.46 160.46

1,480 1,500 380.99 351.99 322.99 292.99 263.99 242.99 227.99 211.99 195.99 180.99 164.99

1,500 1,520 387.52 358.52 329.52 300.52 271.52 247.52 232.52 216.52 200.52 185.52 169.52

1,520 1,540 395.05 366.05 337.05 308.05 278.05 252.05 237.05 221.05 205.05 190.05 174.05

1,540 1,560 402.58 373.58 343.58 314.58 285.58 256.58 241.58 225.58 209.58 194.58 178.58

1,560 1,580 409.11 380.11 351.11 322.11 293.11 263.11 246.11 230.11 214.11 199.11 183.11

1,580 1,600 416.64 387.64 358.64 328.64 299.64 270.64 250.64 234.64 218.64 203.64 187.64

1,600 1,620 423.17 394.17 365.17 336.17 307.17 278.17 255.17 239.17 223.17 208.17 192.17

1,620 1,640 430.70 401.70 372.70 343.70 313.70 284.70 259.70 243.70 227.70 212.70 196.70

1,640 1,660 438.23 409.23 379.23 350.23 321.23 292.23 264.23 248.23 232.23 217.23 201.23

1,660 1,680 444.76 415.76 386.76 357.76 328.76 298.76 269.76 252.76 236.76 221.76 205.76

1,680 1,700 452.29 423.29 394.29 364.29 335.29 306.29 277.29 257.29 241.29 226.29 210.29

1,700 1,720 458.82 429.82 400.82 371.82 342.82 313.82 283.82 261.82 245.82 230.82 214.82

1,720 1,740 466.35 437.35 408.35 379.35 349.35 320.35 291.35 266.35 250.35 235.35 219.35

1,740 1,760 473.88 444.88 414.88 385.88 356.88 327.88 298.88 270.88 254.88 239.88 223.88

1,760 1,780 480.41 451.41 422.41 393.41 364.41 334.41 305.41 276.41 259.41 244.41 228.41

1,780 1,800 487.94 458.94 429.94 399.94 370.94 341.94 312.94 283.94 263.94 248.94 232.94

1,800 1,820 494.47 465.47 436.47 407.47 378.47 349.47 319.47 290.47 268.47 253.47 237.47

1,820 1,840 502.00 473.00 444.00 415.00 385.00 356.00 327.00 298.00 273.00 258.00 242.00

1,840 1,860 509.53 480.53 450.53 421.53 392.53 363.53 334.53 305.53 277.53 262.53 246.53

1,860 1,880 516.06 487.06 458.06 429.06 400.06 370.06 341.06 312.06 283.06 267.06 251.06

1,880 1,900 523.59 494.59 465.59 435.59 406.59 377.59 348.59 319.59 290.59 271.59 255.59

1,900 1,920 530.12 501.12 472.12 443.12 414.12 385.12 355.12 326.12 297.12 276.12 260.12

1,920 1,940 537.65 508.65 479.65 450.65 420.65 391.65 362.65 333.65 304.65 280.65 264.65

1,940 1,960 545.18 516.18 486.18 457.18 428.18 399.18 370.18 341.18 311.18 285.18 269.18

1,960 1,980 551.71 522.71 493.71 464.71 435.71 405.71 376.71 347.71 318.71 289.71 273.71

1,980 2,000 559.24 530.24 501.24 471.24 442.24 413.24 384.24 355.24 326.24 296.24 278.24

2,000 2,020 565.77 536.77 507.77 478.77 449.77 420.77 390.77 361.77 332.77 303.77 282.77

2,020 2,040 573.30 544.30 515.30 486.30 456.30 427.30 398.30 369.30 340.30 311.30 287.30

2,040 2,060 580.83 551.83 521.83 492.83 463.83 434.83 405.83 376.83 346.83 317.83 291.83

2,060 2,080 587.36 558.36 529.36 500.36 471.36 441.36 412.36 383.36 354.36 325.36 296.36

2,080 2,100 594.89 565.89 536.89 506.89 477.89 448.89 419.89 390.89 361.89 331.89 302.89

2,100 2,120 601.42 572.42 543.42 514.42 485.42 456.42 426.42 397.42 368.42 339.42 310.42

$2,120 and over Do not use this table. See page 17 for instructions.

SINGLE Persons—SEMIMONTHLY Payroll Period

(For Wages Paid in 1995)

And the wages are– And the number of withholding allowances claimed is—

But less 0 1 2 3 4 5 6 7 8 9 10

than At least

The amount of income, social security, and Medicare taxes to be withheld is—
Page 28

1,320 1,340 261.75 245.75 229.75 214.75 198.75 182.75 167.75 151.75 136.75 120.75 104.75

1,340 1,360 266.28 250.28 234.28 219.28 203.28 187.28 172.28 156.28 141.28 125.28 109.28

1,360 1,380 270.81 254.81 238.81 223.81 207.81 191.81 176.81 160.81 145.81 129.81 113.81

1,380 1,400 275.34 259.34 243.34 228.34 212.34 196.34 181.34 165.34 150.34 134.34 118.34

1,400 1,420 279.87 263.87 247.87 232.87 216.87 200.87 185.87 169.87 154.87 138.87 122.87

$0 $270 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65%

270 280 $22.04 $21.04 $21.04 $21.04 $21.04 $21.04 $21.04 $21.04 $21.04 $21.04 $21.04

280 290 24.80 21.80 21.80 21.80 21.80 21.80 21.80 21.80 21.80 21.80 21.80

290 300 26.57 22.57 22.57 22.57 22.57 22.57 22.57 22.57 22.57 22.57 22.57

300 310 29.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33

310 320 31.10 24.10 24.10 24.10 24.10 24.10 24.10 24.10 24.10 24.10 24.10

320 330 33.86 24.86 24.86 24.86 24.86 24.86 24.86 24.86 24.86 24.86 24.86

330 340 35.63 25.63 25.63 25.63 25.63 25.63 25.63 25.63 25.63 25.63 25.63

340 350 38.39 26.39 26.39 26.39 26.39 26.39 26.39 26.39 26.39 26.39 26.39

350 360 40.16 27.16 27.16 27.16 27.16 27.16 27.16 27.16 27.16 27.16 27.16

360 370 42.92 27.92 27.92 27.92 27.92 27.92 27.92 27.92 27.92 27.92 27.92

370 380 44.69 29.69 28.69 28.69 28.69 28.69 28.69 28.69 28.69 28.69 28.69

380 390 47.45 31.45 29.45 29.45 29.45 29.45 29.45 29.45 29.45 29.45 29.45

390 400 49.22 34.22 30.22 30.22 30.22 30.22 30.22 30.22 30.22 30.22 30.22

400 410 51.98 35.98 30.98 30.98 30.98 30.98 30.98 30.98 30.98 30.98 30.98

410 420 53.75 38.75 31.75 31.75 31.75 31.75 31.75 31.75 31.75 31.75 31.75

420 430 56.51 40.51 32.51 32.51 32.51 32.51 32.51 32.51 32.51 32.51 32.51

430 440 58.28 43.28 33.28 33.28 33.28 33.28 33.28 33.28 33.28 33.28 33.28

440 450 61.04 45.04 34.04 34.04 34.04 34.04 34.04 34.04 34.04 34.04 34.04

450 460 62.81 47.81 34.81 34.81 34.81 34.81 34.81 34.81 34.81 34.81 34.81

460 470 65.57 49.57 35.57 35.57 35.57 35.57 35.57 35.57 35.57 35.57 35.57

470 480 67.34 52.34 36.34 36.34 36.34 36.34 36.34 36.34 36.34 36.34 36.34

480 490 70.10 54.10 39.10 37.10 37.10 37.10 37.10 37.10 37.10 37.10 37.10

490 500 71.87 56.87 40.87 37.87 37.87 37.87 37.87 37.87 37.87 37.87 37.87

500 520 76.02 60.02 44.02 39.02 39.02 39.02 39.02 39.02 39.02 39.02 39.02

520 540 80.55 64.55 48.55 40.55 40.55 40.55 40.55 40.55 40.55 40.55 40.55

540 560 85.08 69.08 53.08 42.08 42.08 42.08 42.08 42.08 42.08 42.08 42.08

560 580 89.61 73.61 57.61 43.61 43.61 43.61 43.61 43.61 43.61 43.61 43.61

580 600 94.14 78.14 62.14 47.14 45.14 45.14 45.14 45.14 45.14 45.14 45.14

600 620 98.67 82.67 66.67 51.67 46.67 46.67 46.67 46.67 46.67 46.67 46.67

620 640 103.20 87.20 71.20 56.20 48.20 48.20 48.20 48.20 48.20 48.20 48.20

640 660 107.73 91.73 75.73 60.73 49.73 49.73 49.73 49.73 49.73 49.73 49.73

660 680 112.26 96.26 80.26 65.26 51.26 51.26 51.26 51.26 51.26 51.26 51.26

680 700 116.79 100.79 84.79 69.79 53.79 52.79 52.79 52.79 52.79 52.79 52.79

700 720 121.32 105.32 89.32 74.32 58.32 54.32 54.32 54.32 54.32 54.32 54.32

720 740 125.85 109.85 93.85 78.85 62.85 55.85 55.85 55.85 55.85 55.85 55.85

740 760 130.38 114.38 98.38 83.38 67.38 57.38 57.38 57.38 57.38 57.38 57.38

760 780 134.91 118.91 102.91 87.91 71.91 58.91 58.91 58.91 58.91 58.91 58.91

780 800 139.44 123.44 107.44 92.44 76.44 60.44 60.44 60.44 60.44 60.44 60.44

800 820 143.97 127.97 111.97 96.97 80.97 64.97 61.97 61.97 61.97 61.97 61.97

820 840 148.50 132.50 116.50 101.50 85.50 69.50 63.50 63.50 63.50 63.50 63.50

840 860 153.03 137.03 121.03 106.03 90.03 74.03 65.03 65.03 65.03 65.03 65.03

860 880 157.56 141.56 125.56 110.56 94.56 78.56 66.56 66.56 66.56 66.56 66.56

880 900 162.09 146.09 130.09 115.09 99.09 83.09 68.09 68.09 68.09 68.09 68.09

900 920 166.62 150.62 134.62 119.62 103.62 87.62 72.62 69.62 69.62 69.62 69.62

920 940 171.15 155.15 139.15 124.15 108.15 92.15 77.15 71.15 71.15 71.15 71.15

940 960 175.68 159.68 143.68 128.68 112.68 96.68 81.68 72.68 72.68 72.68 72.68

960 980 180.21 164.21 148.21 133.21 117.21 101.21 86.21 74.21 74.21 74.21 74.21

980 1,000 184.74 168.74 152.74 137.74 121.74 105.74 90.74 75.74 75.74 75.74 75.74

1,000 1,020 189.27 173.27 157.27 142.27 126.27 110.27 95.27 79.27 77.27 77.27 77.27

1,020 1,040 193.80 177.80 161.80 146.80 130.80 114.80 99.80 83.80 78.80 78.80 78.80

1,040 1,060 198.33 182.33 166.33 151.33 135.33 119.33 104.33 88.33 80.33 80.33 80.33

1,060 1,080 202.86 186.86 170.86 155.86 139.86 123.86 108.86 92.86 81.86 81.86 81.86

1,080 1,100 207.39 191.39 175.39 160.39 144.39 128.39 113.39 97.39 83.39 83.39 83.39

1,100 1,120 211.92 195.92 179.92 164.92 148.92 132.92 117.92 101.92 86.92 84.92 84.92

1,120 1,140 216.45 200.45 184.45 169.45 153.45 137.45 122.45 106.45 91.45 86.45 86.45

1,140 1,160 220.98 204.98 188.98 173.98 157.98 141.98 126.98 110.98 95.98 87.98 87.98

1,160 1,180 225.51 209.51 193.51 178.51 162.51 146.51 131.51 115.51 100.51 89.51 89.51

1,180 1,200 230.04 214.04 198.04 183.04 167.04 151.04 136.04 120.04 105.04 91.04 91.04

1,200 1,220 234.57 218.57 202.57 187.57 171.57 155.57 140.57 124.57 109.57 93.57 92.57

1,220 1,240 239.10 223.10 207.10 192.10 176.10 160.10 145.10 129.10 114.10 98.10 94.10

1,240 1,260 243.63 227.63 211.63 196.63 180.63 164.63 149.63 133.63 118.63 102.63 95.63

1,260 1,280 248.16 232.16 216.16 201.16 185.16 169.16 154.16 138.16 123.16 107.16 97.16

1,280 1,300 252.69 236.69 220.69 205.69 189.69 173.69 158.69 142.69 127.69 111.69 98.69

1,300 1,320 257.22 241.22 225.22 210.22 194.22 178.22 163.22 147.22 132.22 116.22 100.22

MARRIED Persons—SEMIMONTHLY Payroll Period

(For Wages Paid in 1995)

And the wages are– And the number of withholding allowances claimed is—

But less 0 1 2 3 4 5 6 7 8 9 10

than At least

The amount of income, social security, and Medicare taxes to be withheld is—

(Continued on next page)
Page 29

$1,420 $1,440 $284.40 $268.40 $252.40 $237.40 $221.40 $205.40 $190.40 $174.40 $159.40 $143.40 $127.40

1,440 1,460 288.93 272.93 256.93 241.93 225.93 209.93 194.93 178.93 163.93 147.93 131.93

1,460 1,480 293.46 277.46 261.46 246.46 230.46 214.46 199.46 183.46 168.46 152.46 136.46

1,480 1,500 297.99 281.99 265.99 250.99 234.99 218.99 203.99 187.99 172.99 156.99 140.99

1,500 1,520 302.52 286.52 270.52 255.52 239.52 223.52 208.52 192.52 177.52 161.52 145.52

1,520 1,540 307.05 291.05 275.05 260.05 244.05 228.05 213.05 197.05 182.05 166.05 150.05

1,540 1,560 311.58 295.58 279.58 264.58 248.58 232.58 217.58 201.58 186.58 170.58 154.58

1,560 1,580 316.11 300.11 284.11 269.11 253.11 237.11 222.11 206.11 191.11 175.11 159.11

1,580 1,600 320.64 304.64 288.64 273.64 257.64 241.64 226.64 210.64 195.64 179.64 163.64

1,600 1,620 325.17 309.17 293.17 278.17 262.17 246.17 231.17 215.17 200.17 184.17 168.17

1,620 1,640 329.70 313.70 297.70 282.70 266.70 250.70 235.70 219.70 204.70 188.70 172.70

1,640 1,660 334.23 318.23 302.23 287.23 271.23 255.23 240.23 224.23 209.23 193.23 177.23

1,660 1,680 338.76 322.76 306.76 291.76 275.76 259.76 244.76 228.76 213.76 197.76 181.76

1,680 1,700 343.29 327.29 311.29 296.29 280.29 264.29 249.29 233.29 218.29 202.29 186.29

1,700 1,720 347.82 331.82 315.82 300.82 284.82 268.82 253.82 237.82 222.82 206.82 190.82

1,720 1,740 352.35 336.35 320.35 305.35 289.35 273.35 258.35 242.35 227.35 211.35 195.35

1,740 1,760 356.88 340.88 324.88 309.88 293.88 277.88 262.88 246.88 231.88 215.88 199.88

1,760 1,780 361.41 345.41 329.41 314.41 298.41 282.41 267.41 251.41 236.41 220.41 204.41

1,780 1,800 365.94 349.94 333.94 318.94 302.94 286.94 271.94 255.94 240.94 224.94 208.94

1,800 1,820 372.47 354.47 338.47 323.47 307.47 291.47 276.47 260.47 245.47 229.47 213.47

1,820 1,840 379.00 359.00 343.00 328.00 312.00 296.00 281.00 265.00 250.00 234.00 218.00

1,840 1,860 386.53 363.53 347.53 332.53 316.53 300.53 285.53 269.53 254.53 238.53 222.53

1,860 1,880 393.06 368.06 352.06 337.06 321.06 305.06 290.06 274.06 259.06 243.06 227.06

1,880 1,900 400.59 372.59 356.59 341.59 325.59 309.59 294.59 278.59 263.59 247.59 231.59

1,900 1,920 408.12 378.12 361.12 346.12 330.12 314.12 299.12 283.12 268.12 252.12 236.12

1,920 1,940 414.65 385.65 365.65 350.65 334.65 318.65 303.65 287.65 272.65 256.65 240.65

1,940 1,960 422.18 393.18 370.18 355.18 339.18 323.18 308.18 292.18 277.18 261.18 245.18

1,960 1,980 428.71 399.71 374.71 359.71 343.71 327.71 312.71 296.71 281.71 265.71 249.71

1,980 2,000 436.24 407.24 379.24 364.24 348.24 332.24 317.24 301.24 286.24 270.24 254.24

2,000 2,020 443.77 413.77 384.77 368.77 352.77 336.77 321.77 305.77 290.77 274.77 258.77

2,020 2,040 450.30 421.30 392.30 373.30 357.30 341.30 326.30 310.30 295.30 279.30 263.30

2,040 2,060 457.83 428.83 398.83 377.83 361.83 345.83 330.83 314.83 299.83 283.83 267.83

2,060 2,080 464.36 435.36 406.36 382.36 366.36 350.36 335.36 319.36 304.36 288.36 272.36

2,080 2,100 471.89 442.89 413.89 386.89 370.89 354.89 339.89 323.89 308.89 292.89 276.89

2,100 2,120 479.42 449.42 420.42 391.42 375.42 359.42 344.42 328.42 313.42 297.42 281.42

2,120 2,140 485.95 456.95 427.95 398.95 379.95 363.95 348.95 332.95 317.95 301.95 285.95

2,140 2,160 493.48 464.48 434.48 405.48 384.48 368.48 353.48 337.48 322.48 306.48 290.48

2,160 2,180 500.01 471.01 442.01 413.01 389.01 373.01 358.01 342.01 327.01 311.01 295.01

2,180 2,200 507.54 478.54 449.54 420.54 393.54 377.54 362.54 346.54 331.54 315.54 299.54

2,200 2,220 515.07 485.07 456.07 427.07 398.07 382.07 367.07 351.07 336.07 320.07 304.07

2,220 2,240 521.60 492.60 463.60 434.60 405.60 386.60 371.60 355.60 340.60 324.60 308.60

2,240 2,260 529.13 500.13 470.13 441.13 412.13 391.13 376.13 360.13 345.13 329.13 313.13

2,260 2,280 535.66 506.66 477.66 448.66 419.66 395.66 380.66 364.66 349.66 333.66 317.66

2,280 2,300 543.19 514.19 485.19 456.19 426.19 400.19 385.19 369.19 354.19 338.19 322.19

2,300 2,320 550.72 520.72 491.72 462.72 433.72 404.72 389.72 373.72 358.72 342.72 326.72

2,320 2,340 557.25 528.25 499.25 470.25 441.25 411.25 394.25 378.25 363.25 347.25 331.25

2,340 2,360 564.78 535.78 505.78 476.78 447.78 418.78 398.78 382.78 367.78 351.78 335.78

2,360 2,380 571.31 542.31 513.31 484.31 455.31 426.31 403.31 387.31 372.31 356.31 340.31

2,380 2,400 578.84 549.84 520.84 491.84 461.84 432.84 407.84 391.84 376.84 360.84 344.84

2,400 2,420 586.37 556.37 527.37 498.37 469.37 440.37 412.37 396.37 381.37 365.37 349.37

2,420 2,440 592.90 563.90 534.90 505.90 476.90 446.90 417.90 400.90 385.90 369.90 353.90

2,440 2,460 600.43 571.43 541.43 512.43 483.43 454.43 425.43 405.43 390.43 374.43 358.43

2,460 2,480 606.96 577.96 548.96 519.96 490.96 461.96 431.96 409.96 394.96 378.96 362.96

2,480 2,500 614.49 585.49 556.49 527.49 497.49 468.49 439.49 414.49 399.49 383.49 367.49

2,500 2,520 622.02 592.02 563.02 534.02 505.02 476.02 447.02 419.02 404.02 388.02 372.02

2,520 2,540 628.55 599.55 570.55 541.55 512.55 482.55 453.55 424.55 408.55 392.55 376.55

2,540 2,560 636.08 607.08 577.08 548.08 519.08 490.08 461.08 432.08 413.08 397.08 381.08

2,560 2,580 642.61 613.61 584.61 555.61 526.61 497.61 467.61 438.61 417.61 401.61 385.61

2,580 2,600 650.14 621.14 592.14 563.14 533.14 504.14 475.14 446.14 422.14 406.14 390.14

2,600 2,620 657.67 627.67 598.67 569.67 540.67 511.67 482.67 452.67 426.67 410.67 394.67

2,620 2,640 664.20 635.20 606.20 577.20 548.20 518.20 489.20 460.20 431.20 415.20 399.20

2,640 2,660 671.73 642.73 612.73 583.73 554.73 525.73 496.73 467.73 437.73 419.73 403.73

2,660 2,680 678.26 649.26 620.26 591.26 562.26 533.26 503.26 474.26 445.26 424.26 408.26

2,680 2,700 685.79 656.79 627.79 598.79 568.79 539.79 510.79 481.79 452.79 428.79 412.79

2,700 2,720 693.32 663.32 634.32 605.32 576.32 547.32 518.32 488.32 459.32 433.32 417.32

$2,720 and over Do not use this table. See page 17 for instructions.

MARRIED Persons—SEMIMONTHLY Payroll Period

(For Wages Paid in 1995)

And the wages are– And the number of withholding allowances claimed is—

But less 0 1 2 3 4 5 6 7 8 9 10

than At least

The amount of income, social security, and Medicare taxes to be withheld is—
Page 30

SINGLE Persons—MONTHLY Payroll Period

(For Wages Paid in 1995)

And the wages are– And the number of withholding allowances claimed is—

But less 0 1 2 3 4 5 6 7 8 9 10

than At least

The amount of income, social security, and Medicare taxes to be withheld is—

(Continued on next page)

$0 $220 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65%

220 230 $18.21 $17.21 $17.21 $17.21 $17.21 $17.21 $17.21 $17.21 $17.21 $17.21 $17.21

230 240 20.98 17.98 17.98 17.98 17.98 17.98 17.98 17.98 17.98 17.98 17.98

240 250 22.74 18.74 18.74 18.74 18.74 18.74 18.74 18.74 18.74 18.74 18.74

250 260 25.51 19.51 19.51 19.51 19.51 19.51 19.51 19.51 19.51 19.51 19.51

260 270 27.27 20.27 20.27 20.27 20.27 20.27 20.27 20.27 20.27 20.27 20.27

270 280 30.04 21.04 21.04 21.04 21.04 21.04 21.04 21.04 21.04 21.04 21.04

280 290 31.80 21.80 21.80 21.80 21.80 21.80 21.80 21.80 21.80 21.80 21.80

290 300 34.57 22.57 22.57 22.57 22.57 22.57 22.57 22.57 22.57 22.57 22.57

300 320 37.72 23.72 23.72 23.72 23.72 23.72 23.72 23.72 23.72 23.72 23.72

320 340 42.25 25.25 25.25 25.25 25.25 25.25 25.25 25.25 25.25 25.25 25.25

340 360 46.78 26.78 26.78 26.78 26.78 26.78 26.78 26.78 26.78 26.78 26.78

360 380 51.31 28.31 28.31 28.31 28.31 28.31 28.31 28.31 28.31 28.31 28.31

380 400 55.84 29.84 29.84 29.84 29.84 29.84 29.84 29.84 29.84 29.84 29.84

400 420 60.37 31.37 31.37 31.37 31.37 31.37 31.37 31.37 31.37 31.37 31.37

420 440 64.90 33.90 32.90 32.90 32.90 32.90 32.90 32.90 32.90 32.90 32.90

440 460 69.43 38.43 34.43 34.43 34.43 34.43 34.43 34.43 34.43 34.43 34.43

460 480 73.96 42.96 35.96 35.96 35.96 35.96 35.96 35.96 35.96 35.96 35.96

480 500 78.49 47.49 37.49 37.49 37.49 37.49 37.49 37.49 37.49 37.49 37.49

500 520 83.02 52.02 39.02 39.02 39.02 39.02 39.02 39.02 39.02 39.02 39.02

520 540 87.55 56.55 40.55 40.55 40.55 40.55 40.55 40.55 40.55 40.55 40.55

540 560 92.08 61.08 42.08 42.08 42.08 42.08 42.08 42.08 42.08 42.08 42.08

560 580 96.61 65.61 43.61 43.61 43.61 43.61 43.61 43.61 43.61 43.61 43.61

580 600 101.14 70.14 45.14 45.14 45.14 45.14 45.14 45.14 45.14 45.14 45.14

600 640 108.43 76.43 47.43 47.43 47.43 47.43 47.43 47.43 47.43 47.43 47.43

640 680 117.49 85.49 54.49 50.49 50.49 50.49 50.49 50.49 50.49 50.49 50.49

680 720 126.55 94.55 63.55 53.55 53.55 53.55 53.55 53.55 53.55 53.55 53.55

720 760 135.61 103.61 72.61 56.61 56.61 56.61 56.61 56.61 56.61 56.61 56.61

760 800 144.67 112.67 81.67 59.67 59.67 59.67 59.67 59.67 59.67 59.67 59.67

800 840 153.73 121.73 90.73 62.73 62.73 62.73 62.73 62.73 62.73 62.73 62.73

840 880 162.79 130.79 99.79 68.79 65.79 65.79 65.79 65.79 65.79 65.79 65.79

880 920 171.85 139.85 108.85 77.85 68.85 68.85 68.85 68.85 68.85 68.85 68.85

920 960 180.91 148.91 117.91 86.91 71.91 71.91 71.91 71.91 71.91 71.91 71.91

960 1,000 189.97 157.97 126.97 95.97 74.97 74.97 74.97 74.97 74.97 74.97 74.97

1,000 1,040 199.03 167.03 136.03 105.03 78.03 78.03 78.03 78.03 78.03 78.03 78.03

1,040 1,080 208.09 176.09 145.09 114.09 83.09 81.09 81.09 81.09 81.09 81.09 81.09

1,080 1,120 217.15 185.15 154.15 123.15 92.15 84.15 84.15 84.15 84.15 84.15 84.15

1,120 1,160 226.21 194.21 163.21 132.21 101.21 87.21 87.21 87.21 87.21 87.21 87.21

1,160 1,200 235.27 203.27 172.27 141.27 110.27 90.27 90.27 90.27 90.27 90.27 90.27

1,200 1,240 244.33 212.33 181.33 150.33 119.33 93.33 93.33 93.33 93.33 93.33 93.33

1,240 1,280 253.39 221.39 190.39 159.39 128.39 96.39 96.39 96.39 96.39 96.39 96.39

1,280 1,320 262.45 230.45 199.45 168.45 137.45 105.45 99.45 99.45 99.45 99.45 99.45

1,320 1,360 271.51 239.51 208.51 177.51 146.51 114.51 102.51 102.51 102.51 102.51 102.51

1,360 1,400 280.57 248.57 217.57 186.57 155.57 123.57 105.57 105.57 105.57 105.57 105.57

1,400 1,440 289.63 257.63 226.63 195.63 164.63 132.63 108.63 108.63 108.63 108.63 108.63

1,440 1,480 298.69 266.69 235.69 204.69 173.69 141.69 111.69 111.69 111.69 111.69 111.69

1,480 1,520 307.75 275.75 244.75 213.75 182.75 150.75 119.75 114.75 114.75 114.75 114.75

1,520 1,560 316.81 284.81 253.81 222.81 191.81 159.81 128.81 117.81 117.81 117.81 117.81

1,560 1,600 325.87 293.87 262.87 231.87 200.87 168.87 137.87 120.87 120.87 120.87 120.87

1,600 1,640 334.93 302.93 271.93 240.93 209.93 177.93 146.93 123.93 123.93 123.93 123.93

1,640 1,680 343.99 311.99 280.99 249.99 218.99 186.99 155.99 126.99 126.99 126.99 126.99

1,680 1,720 353.05 321.05 290.05 259.05 228.05 196.05 165.05 134.05 130.05 130.05 130.05

1,720 1,760 362.11 330.11 299.11 268.11 237.11 205.11 174.11 143.11 133.11 133.11 133.11

1,760 1,800 371.17 339.17 308.17 277.17 246.17 214.17 183.17 152.17 136.17 136.17 136.17

1,800 1,840 380.23 348.23 317.23 286.23 255.23 223.23 192.23 161.23 139.23 139.23 139.23

1,840 1,880 389.29 357.29 326.29 295.29 264.29 232.29 201.29 170.29 142.29 142.29 142.29

1,880 1,920 398.35 366.35 335.35 304.35 273.35 241.35 210.35 179.35 148.35 145.35 145.35

1,920 1,960 407.41 375.41 344.41 313.41 282.41 250.41 219.41 188.41 157.41 148.41 148.41

1,960 2,000 416.47 384.47 353.47 322.47 291.47 259.47 228.47 197.47 166.47 151.47 151.47

2,000 2,040 425.53 393.53 362.53 331.53 300.53 268.53 237.53 206.53 175.53 154.53 154.53

2,040 2,080 434.59 402.59 371.59 340.59 309.59 277.59 246.59 215.59 184.59 157.59 157.59

2,080 2,120 447.65 411.65 380.65 349.65 318.65 286.65 255.65 224.65 193.65 161.65 160.65

2,120 2,160 462.71 420.71 389.71 358.71 327.71 295.71 264.71 233.71 202.71 170.71 163.71

2,160 2,200 476.77 429.77 398.77 367.77 336.77 304.77 273.77 242.77 211.77 179.77 166.77

2,200 2,240 490.83 438.83 407.83 376.83 345.83 313.83 282.83 251.83 220.83 188.83 169.83

2,240 2,280 504.89 447.89 416.89 385.89 354.89 322.89 291.89 260.89 229.89 197.89 172.89

2,280 2,320 518.95 460.95 425.95 394.95 363.95 331.95 300.95 269.95 238.95 206.95 175.95

2,320 2,360 534.01 475.01 435.01 404.01 373.01 341.01 310.01 279.01 248.01 216.01 185.01

2,360 2,400 548.07 489.07 444.07 413.07 382.07 350.07 319.07 288.07 257.07 225.07 194.07

2,400 2,440 562.13 504.13 453.13 422.13 391.13 359.13 328.13 297.13 266.13 234.13 203.13
Page 31

$5,040 and over Do not use this table. See page 17 for instructions.

SINGLE Persons—MONTHLY Payroll Period

(For Wages Paid in 1995)

And the wages are– And the number of withholding allowances claimed is—

But less 0 1 2 3 4 5 6 7 8 9 10

than At least

The amount of income, social security, and Medicare taxes to be withheld is—

$2,440 $2,480 $576.19 $518.19 $462.19 $431.19 $400.19 $368.19 $337.19 $306.19 $275.19 $243.19 $212.19

2,480 2,520 590.25 532.25 474.25 440.25 409.25 377.25 346.25 315.25 284.25 252.25 221.25

2,520 2,560 605.31 546.31 488.31 449.31 418.31 386.31 355.31 324.31 293.31 261.31 230.31

2,560 2,600 619.37 560.37 502.37 458.37 427.37 395.37 364.37 333.37 302.37 270.37 239.37

2,600 2,640 633.43 575.43 516.43 467.43 436.43 404.43 373.43 342.43 311.43 279.43 248.43

2,640 2,680 647.49 589.49 531.49 476.49 445.49 413.49 382.49 351.49 320.49 288.49 257.49

2,680 2,720 661.55 603.55 545.55 486.55 454.55 422.55 391.55 360.55 329.55 297.55 266.55

2,720 2,760 676.61 617.61 559.61 501.61 463.61 431.61 400.61 369.61 338.61 306.61 275.61

2,760 2,800 690.67 631.67 573.67 515.67 472.67 440.67 409.67 378.67 347.67 315.67 284.67

2,800 2,840 704.73 646.73 587.73 529.73 481.73 449.73 418.73 387.73 356.73 324.73 293.73

2,840 2,880 718.79 660.79 602.79 543.79 490.79 458.79 427.79 396.79 365.79 333.79 302.79

2,880 2,920 732.85 674.85 616.85 557.85 499.85 467.85 436.85 405.85 374.85 342.85 311.85

2,920 2,960 747.91 688.91 630.91 572.91 513.91 476.91 445.91 414.91 383.91 351.91 320.91

2,960 3,000 761.97 702.97 644.97 586.97 527.97 485.97 454.97 423.97 392.97 360.97 329.97

3,000 3,040 776.03 718.03 659.03 601.03 543.03 495.03 464.03 433.03 402.03 370.03 339.03

3,040 3,080 790.09 732.09 674.09 615.09 557.09 504.09 473.09 442.09 411.09 379.09 348.09

3,080 3,120 804.15 746.15 688.15 629.15 571.15 513.15 482.15 451.15 420.15 388.15 357.15

3,120 3,160 819.21 760.21 702.21 644.21 585.21 527.21 491.21 460.21 429.21 397.21 366.21

3,160 3,200 833.27 774.27 716.27 658.27 599.27 541.27 500.27 469.27 438.27 406.27 375.27

3,200 3,240 847.33 789.33 730.33 672.33 614.33 555.33 509.33 478.33 447.33 415.33 384.33

3,240 3,280 861.39 803.39 745.39 686.39 628.39 570.39 518.39 487.39 456.39 424.39 393.39

3,280 3,320 875.45 817.45 759.45 700.45 642.45 584.45 527.45 496.45 465.45 433.45 402.45

3,320 3,360 890.51 831.51 773.51 715.51 656.51 598.51 540.51 505.51 474.51 442.51 411.51

3,360 3,400 904.57 845.57 787.57 729.57 670.57 612.57 554.57 514.57 483.57 451.57 420.57

3,400 3,440 918.63 860.63 801.63 743.63 685.63 626.63 568.63 523.63 492.63 460.63 429.63

3,440 3,480 932.69 874.69 816.69 757.69 699.69 641.69 582.69 532.69 501.69 469.69 438.69

3,480 3,520 946.75 888.75 830.75 771.75 713.75 655.75 596.75 541.75 510.75 478.75 447.75

3,520 3,560 961.81 902.81 844.81 786.81 727.81 669.81 611.81 552.81 519.81 487.81 456.81

3,560 3,600 975.87 916.87 858.87 800.87 741.87 683.87 625.87 566.87 528.87 496.87 465.87

3,600 3,640 989.93 931.93 872.93 814.93 756.93 697.93 639.93 581.93 537.93 505.93 474.93

3,640 3,680 1,003.99 945.99 887.99 828.99 770.99 712.99 653.99 595.99 546.99 514.99 483.99

3,680 3,720 1,018.05 960.05 902.05 843.05 785.05 727.05 668.05 610.05 556.05 524.05 493.05

3,720 3,760 1,033.11 974.11 916.11 858.11 799.11 741.11 683.11 624.11 566.11 533.11 502.11

3,760 3,800 1,047.17 988.17 930.17 872.17 813.17 755.17 697.17 638.17 580.17 542.17 511.17

3,800 3,840 1,061.23 1,003.23 944.23 886.23 828.23 769.23 711.23 653.23 594.23 551.23 520.23

3,840 3,880 1,075.29 1,017.29 959.29 900.29 842.29 784.29 725.29 667.29 609.29 560.29 529.29

3,880 3,920 1,089.35 1,031.35 973.35 914.35 856.35 798.35 739.35 681.35 623.35 569.35 538.35

3,920 3,960 1,104.41 1,045.41 987.41 929.41 870.41 812.41 754.41 695.41 637.41 579.41 547.41

3,960 4,000 1,118.47 1,059.47 1,001.47 943.47 884.47 826.47 768.47 709.47 651.47 593.47 556.47

4,000 4,040 1,132.53 1,074.53 1,015.53 957.53 899.53 840.53 782.53 724.53 665.53 607.53 565.53

4,040 4,080 1,146.59 1,088.59 1,030.59 971.59 913.59 855.59 796.59 738.59 680.59 621.59 574.59

4,080 4,120 1,160.65 1,102.65 1,044.65 985.65 927.65 869.65 810.65 752.65 694.65 635.65 583.65

4,120 4,160 1,175.71 1,116.71 1,058.71 1,000.71 941.71 883.71 825.71 766.71 708.71 650.71 592.71

4,160 4,200 1,189.77 1,130.77 1,072.77 1,014.77 955.77 897.77 839.77 780.77 722.77 664.77 605.77

4,200 4,240 1,203.83 1,145.83 1,086.83 1,028.83 970.83 911.83 853.83 795.83 736.83 678.83 620.83

4,240 4,280 1,217.89 1,159.89 1,101.89 1,042.89 984.89 926.89 867.89 809.89 751.89 692.89 634.89

4,280 4,320 1,231.95 1,173.95 1,115.95 1,056.95 998.95 940.95 881.95 823.95 765.95 706.95 648.95

4,320 4,360 1,247.01 1,188.01 1,130.01 1,072.01 1,013.01 955.01 897.01 838.01 780.01 722.01 663.01

4,360 4,400 1,262.07 1,202.07 1,144.07 1,086.07 1,027.07 969.07 911.07 852.07 794.07 736.07 677.07

4,400 4,440 1,278.13 1,217.13 1,158.13 1,100.13 1,042.13 983.13 925.13 867.13 808.13 750.13 692.13

4,440 4,480 1,293.19 1,231.19 1,173.19 1,114.19 1,056.19 998.19 939.19 881.19 823.19 764.19 706.19

4,480 4,520 1,309.25 1,245.25 1,187.25 1,128.25 1,070.25 1,012.25 953.25 895.25 837.25 778.25 720.25

4,520 4,560 1,324.31 1,259.31 1,201.31 1,143.31 1,084.31 1,026.31 968.31 909.31 851.31 793.31 734.31

4,560 4,600 1,339.37 1,275.37 1,215.37 1,157.37 1,098.37 1,040.37 982.37 923.37 865.37 807.37 748.37

4,600 4,640 1,355.43 1,290.43 1,229.43 1,171.43 1,113.43 1,054.43 996.43 938.43 879.43 821.43 763.43

4,640 4,680 1,370.49 1,306.49 1,244.49 1,185.49 1,127.49 1,069.49 1,010.49 952.49 894.49 835.49 777.49

4,680 4,720 1,386.55 1,321.55 1,258.55 1,199.55 1,141.55 1,083.55 1,024.55 966.55 908.55 849.55 791.55

4,720 4,760 1,401.61 1,336.61 1,272.61 1,214.61 1,155.61 1,097.61 1,039.61 980.61 922.61 864.61 805.61

4,760 4,800 1,416.67 1,352.67 1,287.67 1,228.67 1,169.67 1,111.67 1,053.67 994.67 936.67 878.67 819.67

4,800 4,840 1,432.73 1,367.73 1,303.73 1,242.73 1,184.73 1,125.73 1,067.73 1,009.73 950.73 892.73 834.73

4,840 4,880 1,447.79 1,383.79 1,318.79 1,256.79 1,198.79 1,140.79 1,081.79 1,023.79 965.79 906.79 848.79

4,880 4,920 1,463.85 1,398.85 1,333.85 1,270.85 1,212.85 1,154.85 1,095.85 1,037.85 979.85 920.85 862.85

4,920 4,960 1,478.91 1,413.91 1,349.91 1,285.91 1,226.91 1,168.91 1,110.91 1,051.91 993.91 935.91 876.91

4,960 5,000 1,493.97 1,429.97 1,364.97 1,300.97 1,240.97 1,182.97 1,124.97 1,065.97 1,007.97 949.97 890.97

5,000 5,040 1,510.03 1,445.03 1,381.03 1,316.03 1,256.03 1,197.03 1,139.03 1,081.03 1,022.03 964.03 906.03
Page 32

MARRIED Persons—MONTHLY Payroll Period

(For Wages Paid in 1995)

And the wages are– And the number of withholding allowances claimed is—

But less 0 1 2 3 4 5 6 7 8 9 10

than At least

The amount of income, social security, and Medicare taxes to be withheld is—

(Continued on next page)

$0 $540 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65%

540 560 $45.08 $42.08 $42.08 $42.08 $42.08 $42.08 $42.08 $42.08 $42.08 $42.08 $42.08

560 580 49.61 43.61 43.61 43.61 43.61 43.61 43.61 43.61 43.61 43.61 43.61

580 600 54.14 45.14 45.14 45.14 45.14 45.14 45.14 45.14 45.14 45.14 45.14

600 640 60.43 47.43 47.43 47.43 47.43 47.43 47.43 47.43 47.43 47.43 47.43

640 680 69.49 50.49 50.49 50.49 50.49 50.49 50.49 50.49 50.49 50.49 50.49

680 720 78.55 53.55 53.55 53.55 53.55 53.55 53.55 53.55 53.55 53.55 53.55

720 760 87.61 56.61 56.61 56.61 56.61 56.61 56.61 56.61 56.61 56.61 56.61

760 800 96.67 65.67 59.67 59.67 59.67 59.67 59.67 59.67 59.67 59.67 59.67

800 840 105.73 74.73 62.73 62.73 62.73 62.73 62.73 62.73 62.73 62.73 62.73

840 880 114.79 83.79 65.79 65.79 65.79 65.79 65.79 65.79 65.79 65.79 65.79

880 920 123.85 92.85 68.85 68.85 68.85 68.85 68.85 68.85 68.85 68.85 68.85

920 960 132.91 101.91 71.91 71.91 71.91 71.91 71.91 71.91 71.91 71.91 71.91

960 1,000 141.97 110.97 79.97 74.97 74.97 74.97 74.97 74.97 74.97 74.97 74.97

1,000 1,040 151.03 120.03 89.03 78.03 78.03 78.03 78.03 78.03 78.03 78.03 78.03

1,040 1,080 160.09 129.09 98.09 81.09 81.09 81.09 81.09 81.09 81.09 81.09 81.09

1,080 1,120 169.15 138.15 107.15 84.15 84.15 84.15 84.15 84.15 84.15 84.15 84.15

1,120 1,160 178.21 147.21 116.21 87.21 87.21 87.21 87.21 87.21 87.21 87.21 87.21

1,160 1,200 187.27 156.27 125.27 93.27 90.27 90.27 90.27 90.27 90.27 90.27 90.27

1,200 1,240 196.33 165.33 134.33 102.33 93.33 93.33 93.33 93.33 93.33 93.33 93.33

1,240 1,280 205.39 174.39 143.39 111.39 96.39 96.39 96.39 96.39 96.39 96.39 96.39

1,280 1,320 214.45 183.45 152.45 120.45 99.45 99.45 99.45 99.45 99.45 99.45 99.45

1,320 1,360 223.51 192.51 161.51 129.51 102.51 102.51 102.51 102.51 102.51 102.51 102.51

1,360 1,400 232.57 201.57 170.57 138.57 107.57 105.57 105.57 105.57 105.57 105.57 105.57

1,400 1,440 241.63 210.63 179.63 147.63 116.63 108.63 108.63 108.63 108.63 108.63 108.63

1,440 1,480 250.69 219.69 188.69 156.69 125.69 111.69 111.69 111.69 111.69 111.69 111.69

1,480 1,520 259.75 228.75 197.75 165.75 134.75 114.75 114.75 114.75 114.75 114.75 114.75

1,520 1,560 268.81 237.81 206.81 174.81 143.81 117.81 117.81 117.81 117.81 117.81 117.81

1,560 1,600 277.87 246.87 215.87 183.87 152.87 121.87 120.87 120.87 120.87 120.87 120.87

1,600 1,640 286.93 255.93 224.93 192.93 161.93 130.93 123.93 123.93 123.93 123.93 123.93

1,640 1,680 295.99 264.99 233.99 201.99 170.99 139.99 126.99 126.99 126.99 126.99 126.99

1,680 1,720 305.05 274.05 243.05 211.05 180.05 149.05 130.05 130.05 130.05 130.05 130.05

1,720 1,760 314.11 283.11 252.11 220.11 189.11 158.11 133.11 133.11 133.11 133.11 133.11

1,760 1,800 323.17 292.17 261.17 229.17 198.17 167.17 136.17 136.17 136.17 136.17 136.17

1,800 1,840 332.23 301.23 270.23 238.23 207.23 176.23 145.23 139.23 139.23 139.23 139.23

1,840 1,880 341.29 310.29 279.29 247.29 216.29 185.29 154.29 142.29 142.29 142.29 142.29

1,880 1,920 350.35 319.35 288.35 256.35 225.35 194.35 163.35 145.35 145.35 145.35 145.35

1,920 1,960 359.41 328.41 297.41 265.41 234.41 203.41 172.41 148.41 148.41 148.41 148.41

1,960 2,000 368.47 337.47 306.47 274.47 243.47 212.47 181.47 151.47 151.47 151.47 151.47

2,000 2,040 377.53 346.53 315.53 283.53 252.53 221.53 190.53 158.53 154.53 154.53 154.53

2,040 2,080 386.59 355.59 324.59 292.59 261.59 230.59 199.59 167.59 157.59 157.59 157.59

2,080 2,120 395.65 364.65 333.65 301.65 270.65 239.65 208.65 176.65 160.65 160.65 160.65

2,120 2,160 404.71 373.71 342.71 310.71 279.71 248.71 217.71 185.71 163.71 163.71 163.71

2,160 2,200 413.77 382.77 351.77 319.77 288.77 257.77 226.77 194.77 166.77 166.77 166.77

2,200 2,240 422.83 391.83 360.83 328.83 297.83 266.83 235.83 203.83 172.83 169.83 169.83

2,240 2,280 431.89 400.89 369.89 337.89 306.89 275.89 244.89 212.89 181.89 172.89 172.89

2,280 2,320 440.95 409.95 378.95 346.95 315.95 284.95 253.95 221.95 190.95 175.95 175.95

2,320 2,360 450.01 419.01 388.01 356.01 325.01 294.01 263.01 231.01 200.01 179.01 179.01

2,360 2,400 459.07 428.07 397.07 365.07 334.07 303.07 272.07 240.07 209.07 182.07 182.07

2,400 2,440 468.13 437.13 406.13 374.13 343.13 312.13 281.13 249.13 218.13 187.13 185.13

2,440 2,480 477.19 446.19 415.19 383.19 352.19 321.19 290.19 258.19 227.19 196.19 188.19

2,480 2,520 486.25 455.25 424.25 392.25 361.25 330.25 299.25 267.25 236.25 205.25 191.25

2,520 2,560 495.31 464.31 433.31 401.31 370.31 339.31 308.31 276.31 245.31 214.31 194.31

2,560 2,600 504.37 473.37 442.37 410.37 379.37 348.37 317.37 285.37 254.37 223.37 197.37

2,600 2,640 513.43 482.43 451.43 419.43 388.43 357.43 326.43 294.43 263.43 232.43 201.43

2,640 2,680 522.49 491.49 460.49 428.49 397.49 366.49 335.49 303.49 272.49 241.49 210.49

2,680 2,720 531.55 500.55 469.55 437.55 406.55 375.55 344.55 312.55 281.55 250.55 219.55

2,720 2,760 540.61 509.61 478.61 446.61 415.61 384.61 353.61 321.61 290.61 259.61 228.61

2,760 2,800 549.67 518.67 487.67 455.67 424.67 393.67 362.67 330.67 299.67 268.67 237.67

2,800 2,840 558.73 527.73 496.73 464.73 433.73 402.73 371.73 339.73 308.73 277.73 246.73

2,840 2,880 567.79 536.79 505.79 473.79 442.79 411.79 380.79 348.79 317.79 286.79 255.79

2,880 2,920 576.85 545.85 514.85 482.85 451.85 420.85 389.85 357.85 326.85 295.85 264.85

2,920 2,960 585.91 554.91 523.91 491.91 460.91 429.91 398.91 366.91 335.91 304.91 273.91

2,960 3,000 594.97 563.97 532.97 500.97 469.97 438.97 407.97 375.97 344.97 313.97 282.97

3,000 3,040 604.03 573.03 542.03 510.03 479.03 448.03 417.03 385.03 354.03 323.03 292.03

3,040 3,080 613.09 582.09 551.09 519.09 488.09 457.09 426.09 394.09 363.09 332.09 301.09

3,080 3,120 622.15 591.15 560.15 528.15 497.15 466.15 435.15 403.15 372.15 341.15 310.15

3,120 3,160 631.21 600.21 569.21 537.21 506.21 475.21 444.21 412.21 381.21 350.21 319.21

3,160 3,200 640.27 609.27 578.27 546.27 515.27 484.27 453.27 421.27 390.27 359.27 328.27

3,200 3,240 649.33 618.33 587.33 555.33 524.33 493.33 462.33 430.33 399.33 368.33 337.33
Page 33

$5,840 and over Do not use this table. See page 17 for instructions.

MARRIED Persons—MONTHLY Payroll Period

(For Wages Paid in 1995)

And the wages are– And the number of withholding allowances claimed is—

But less 0 1 2 3 4 5 6 7 8 9 10

than At least

The amount of income, social security, and Medicare taxes to be withheld is—

$3,240 $3,280 $658.39 $627.39 $596.39 $564.39 $533.39 $502.39 $471.39 $439.39 $408.39 $377.39 $346.39

3,280 3,320 667.45 636.45 605.45 573.45 542.45 511.45 480.45 448.45 417.45 386.45 355.45

3,320 3,360 676.51 645.51 614.51 582.51 551.51 520.51 489.51 457.51 426.51 395.51 364.51

3,360 3,400 685.57 654.57 623.57 591.57 560.57 529.57 498.57 466.57 435.57 404.57 373.57

3,400 3,440 694.63 663.63 632.63 600.63 569.63 538.63 507.63 475.63 444.63 413.63 382.63

3,440 3,480 703.69 672.69 641.69 609.69 578.69 547.69 516.69 484.69 453.69 422.69 391.69

3,480 3,520 712.75 681.75 650.75 618.75 587.75 556.75 525.75 493.75 462.75 431.75 400.75

3,520 3,560 721.81 690.81 659.81 627.81 596.81 565.81 534.81 502.81 471.81 440.81 409.81

3,560 3,600 730.87 699.87 668.87 636.87 605.87 574.87 543.87 511.87 480.87 449.87 418.87

3,600 3,640 743.93 708.93 677.93 645.93 614.93 583.93 552.93 520.93 489.93 458.93 427.93

3,640 3,680 757.99 717.99 686.99 654.99 623.99 592.99 561.99 529.99 498.99 467.99 436.99

3,680 3,720 773.05 727.05 696.05 664.05 633.05 602.05 571.05 539.05 508.05 477.05 446.05

3,720 3,760 787.11 736.11 705.11 673.11 642.11 611.11 580.11 548.11 517.11 486.11 455.11

3,760 3,800 801.17 745.17 714.17 682.17 651.17 620.17 589.17 557.17 526.17 495.17 464.17

3,800 3,840 815.23 757.23 723.23 691.23 660.23 629.23 598.23 566.23 535.23 504.23 473.23

3,840 3,880 829.29 771.29 732.29 700.29 669.29 638.29 607.29 575.29 544.29 513.29 482.29

3,880 3,920 844.35 785.35 741.35 709.35 678.35 647.35 616.35 584.35 553.35 522.35 491.35

3,920 3,960 858.41 799.41 750.41 718.41 687.41 656.41 625.41 593.41 562.41 531.41 500.41

3,960 4,000 872.47 814.47 759.47 727.47 696.47 665.47 634.47 602.47 571.47 540.47 509.47

4,000 4,040 886.53 828.53 770.53 736.53 705.53 674.53 643.53 611.53 580.53 549.53 518.53

4,040 4,080 900.59 842.59 784.59 745.59 714.59 683.59 652.59 620.59 589.59 558.59 527.59

4,080 4,120 915.65 856.65 798.65 754.65 723.65 692.65 661.65 629.65 598.65 567.65 536.65

4,120 4,160 929.71 870.71 812.71 763.71 732.71 701.71 670.71 638.71 607.71 576.71 545.71

4,160 4,200 943.77 885.77 826.77 772.77 741.77 710.77 679.77 647.77 616.77 585.77 554.77

4,200 4,240 957.83 899.83 841.83 782.83 750.83 719.83 688.83 656.83 625.83 594.83 563.83

4,240 4,280 971.89 913.89 855.89 796.89 759.89 728.89 697.89 665.89 634.89 603.89 572.89

4,280 4,320 986.95 927.95 869.95 811.95 768.95 737.95 706.95 674.95 643.95 612.95 581.95

4,320 4,360 1,001.01 942.01 884.01 826.01 778.01 747.01 716.01 684.01 653.01 622.01 591.01

4,360 4,400 1,015.07 957.07 898.07 840.07 787.07 756.07 725.07 693.07 662.07 631.07 600.07

4,400 4,440 1,029.13 971.13 913.13 854.13 796.13 765.13 734.13 702.13 671.13 640.13 609.13

4,440 4,480 1,043.19 985.19 927.19 868.19 810.19 774.19 743.19 711.19 680.19 649.19 618.19

4,480 4,520 1,058.25 999.25 941.25 883.25 824.25 783.25 752.25 720.25 689.25 658.25 627.25

4,520 4,560 1,072.31 1,013.31 955.31 897.31 838.31 792.31 761.31 729.31 698.31 667.31 636.31

4,560 4,600 1,086.37 1,028.37 969.37 911.37 853.37 801.37 770.37 738.37 707.37 676.37 645.37

4,600 4,640 1,100.43 1,042.43 984.43 925.43 867.43 810.43 779.43 747.43 716.43 685.43 654.43

4,640 4,680 1,114.49 1,056.49 998.49 939.49 881.49 823.49 788.49 756.49 725.49 694.49 663.49

4,680 4,720 1,129.55 1,070.55 1,012.55 954.55 895.55 837.55 797.55 765.55 734.55 703.55 672.55

4,720 4,760 1,143.61 1,084.61 1,026.61 968.61 909.61 851.61 806.61 774.61 743.61 712.61 681.61

4,760 4,800 1,157.67 1,099.67 1,040.67 982.67 924.67 865.67 815.67 783.67 752.67 721.67 690.67

4,800 4,840 1,171.73 1,113.73 1,055.73 996.73 938.73 880.73 824.73 792.73 761.73 730.73 699.73

4,840 4,880 1,185.79 1,127.79 1,069.79 1,010.79 952.79 894.79 835.79 801.79 770.79 739.79 708.79

4,880 4,920 1,200.85 1,141.85 1,083.85 1,025.85 966.85 908.85 850.85 810.85 779.85 748.85 717.85

4,920 4,960 1,214.91 1,155.91 1,097.91 1,039.91 980.91 922.91 864.91 819.91 788.91 757.91 726.91

4,960 5,000 1,228.97 1,170.97 1,111.97 1,053.97 995.97 936.97 878.97 828.97 797.97 766.97 735.97

5,000 5,040 1,243.03 1,185.03 1,127.03 1,068.03 1,010.03 952.03 893.03 838.03 807.03 776.03 745.03

5,040 5,080 1,257.09 1,199.09 1,141.09 1,082.09 1,024.09 966.09 907.09 849.09 816.09 785.09 754.09

5,080 5,120 1,272.15 1,213.15 1,155.15 1,097.15 1,038.15 980.15 922.15 863.15 825.15 794.15 763.15

5,120 5,160 1,286.21 1,227.21 1,169.21 1,111.21 1,052.21 994.21 936.21 877.21 834.21 803.21 772.21

5,160 5,200 1,300.27 1,242.27 1,183.27 1,125.27 1,067.27 1,008.27 950.27 892.27 843.27 812.27 781.27

5,200 5,240 1,314.33 1,256.33 1,198.33 1,139.33 1,081.33 1,023.33 964.33 906.33 852.33 821.33 790.33

5,240 5,280 1,328.39 1,270.39 1,212.39 1,153.39 1,095.39 1,037.39 978.39 920.39 862.39 830.39 799.39

5,280 5,320 1,343.45 1,284.45 1,226.45 1,168.45 1,109.45 1,051.45 993.45 934.45 876.45 839.45 808.45

5,320 5,360 1,357.51 1,298.51 1,240.51 1,182.51 1,123.51 1,065.51 1,007.51 948.51 890.51 848.51 817.51

5,360 5,400 1,371.57 1,313.57 1,254.57 1,196.57 1,138.57 1,079.57 1,021.57 963.57 904.57 857.57 826.57

5,400 5,440 1,385.63 1,327.63 1,269.63 1,210.63 1,152.63 1,094.63 1,035.63 977.63 919.63 866.63 835.63

5,440 5,480 1,399.69 1,341.69 1,283.69 1,224.69 1,166.69 1,108.69 1,049.69 991.69 933.69 875.69 844.69

5,480 5,520 1,414.75 1,355.75 1,297.75 1,239.75 1,180.75 1,122.75 1,064.75 1,005.75 947.75 889.75 853.75

5,520 5,560 1,428.81 1,369.81 1,311.81 1,253.81 1,194.81 1,136.81 1,078.81 1,019.81 961.81 903.81 862.81

5,560 5,600 1,442.87 1,384.87 1,325.87 1,267.87 1,209.87 1,150.87 1,092.87 1,034.87 975.87 917.87 871.87

5,600 5,640 1,456.93 1,398.93 1,340.93 1,281.93 1,223.93 1,165.93 1,106.93 1,048.93 990.93 931.93 880.93

5,640 5,680 1,470.99 1,412.99 1,354.99 1,295.99 1,237.99 1,179.99 1,120.99 1,062.99 1,004.99 945.99 889.99

5,680 5,720 1,486.05 1,427.05 1,369.05 1,311.05 1,252.05 1,194.05 1,136.05 1,077.05 1,019.05 961.05 902.05

5,720 5,760 1,500.11 1,441.11 1,383.11 1,325.11 1,266.11 1,208.11 1,150.11 1,091.11 1,033.11 975.11 916.11

5,760 5,800 1,514.17 1,456.17 1,397.17 1,339.17 1,281.17 1,222.17 1,164.17 1,106.17 1,047.17 989.17 931.17

5,800 5,840 1,528.23 1,470.23 1,412.23 1,353.23 1,295.23 1,237.23 1,178.23 1,120.23 1,062.23 1,003.23 945.23
Page 34

SINGLE Persons—DAILY OR MISCELLANEOUS Payroll Period

(For Wages Paid in 1995)

And the wages are– And the number of withholding allowances claimed is—

But less 0 1 2 3 4 5 6 7 8 9 10

than At least

The amount of income, social security, and Medicare taxes to be withheld is—

(Continued on next page)

$0 $12 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65%

12 15 $2.03 $1.03 $1.03 $1.03 $1.03 $1.03 $1.03 $1.03 $1.03 $1.03 $1.03

15 18 2.26 1.26 1.26 1.26 1.26 1.26 1.26 1.26 1.26 1.26 1.26

18 21 2.49 1.49 1.49 1.49 1.49 1.49 1.49 1.49 1.49 1.49 1.49

21 24 3.72 1.72 1.72 1.72 1.72 1.72 1.72 1.72 1.72 1.72 1.72

24 27 3.95 2.95 1.95 1.95 1.95 1.95 1.95 1.95 1.95 1.95 1.95

27 30 5.18 3.18 2.18 2.18 2.18 2.18 2.18 2.18 2.18 2.18 2.18

30 33 5.41 4.41 2.41 2.41 2.41 2.41 2.41 2.41 2.41 2.41 2.41

33 36 6.64 4.64 3.64 2.64 2.64 2.64 2.64 2.64 2.64 2.64 2.64

36 39 6.87 5.87 3.87 2.87 2.87 2.87 2.87 2.87 2.87 2.87 2.87

39 42 8.10 6.10 5.10 3.10 3.10 3.10 3.10 3.10 3.10 3.10 3.10

42 45 8.33 7.33 5.33 4.33 3.33 3.33 3.33 3.33 3.33 3.33 3.33

45 48 8.56 7.56 6.56 4.56 3.56 3.56 3.56 3.56 3.56 3.56 3.56

48 51 9.79 7.79 6.79 5.79 3.79 3.79 3.79 3.79 3.79 3.79 3.79

51 54 10.02 9.02 7.02 6.02 5.02 4.02 4.02 4.02 4.02 4.02 4.02

54 57 11.25 9.25 8.25 6.25 5.25 4.25 4.25 4.25 4.25 4.25 4.25

57 60 11.48 10.48 8.48 7.48 6.48 4.48 4.48 4.48 4.48 4.48 4.48

60 63 12.70 10.70 9.70 7.70 6.70 5.70 4.70 4.70 4.70 4.70 4.70

63 66 12.93 11.93 9.93 8.93 6.93 5.93 4.93 4.93 4.93 4.93 4.93

66 69 14.16 12.16 11.16 9.16 8.16 6.16 5.16 5.16 5.16 5.16 5.16

69 72 14.39 13.39 11.39 10.39 8.39 7.39 5.39 5.39 5.39 5.39 5.39

72 75 15.62 13.62 12.62 10.62 9.62 7.62 6.62 5.62 5.62 5.62 5.62

75 78 15.85 14.85 12.85 11.85 9.85 8.85 6.85 5.85 5.85 5.85 5.85

78 81 16.08 15.08 14.08 12.08 11.08 9.08 8.08 6.08 6.08 6.08 6.08

81 84 17.31 15.31 14.31 13.31 11.31 10.31 8.31 7.31 6.31 6.31 6.31

84 87 17.54 16.54 14.54 13.54 12.54 10.54 9.54 7.54 6.54 6.54 6.54

87 90 18.77 16.77 15.77 13.77 12.77 11.77 9.77 8.77 6.77 6.77 6.77

90 93 19.00 18.00 16.00 15.00 13.00 12.00 11.00 9.00 8.00 7.00 7.00

93 96 20.23 18.23 17.23 15.23 14.23 12.23 11.23 10.23 8.23 7.23 7.23

96 99 20.46 19.46 17.46 16.46 14.46 13.46 11.46 10.46 9.46 7.46 7.46

99 102 21.69 19.69 18.69 16.69 15.69 13.69 12.69 10.69 9.69 8.69 7.69

102 105 22.92 20.92 18.92 17.92 15.92 14.92 12.92 11.92 9.92 8.92 7.92

105 108 24.15 21.15 20.15 18.15 17.15 15.15 14.15 12.15 11.15 9.15 8.15

108 111 25.38 22.38 20.38 19.38 17.38 16.38 14.38 13.38 11.38 10.38 9.38

111 114 26.61 23.61 20.61 19.61 18.61 16.61 15.61 13.61 12.61 10.61 9.61

114 117 26.84 24.84 21.84 19.84 18.84 17.84 15.84 14.84 12.84 11.84 9.84

117 120 28.07 26.07 23.07 21.07 20.07 18.07 17.07 15.07 14.07 12.07 11.07

120 123 29.29 26.29 24.29 21.29 20.29 19.29 17.29 16.29 14.29 13.29 11.29

123 126 30.52 27.52 25.52 22.52 20.52 19.52 18.52 16.52 15.52 13.52 12.52

126 129 31.75 28.75 25.75 23.75 21.75 19.75 18.75 17.75 15.75 14.75 12.75

129 132 32.98 29.98 26.98 24.98 21.98 20.98 18.98 17.98 16.98 14.98 13.98

132 135 34.21 31.21 28.21 25.21 23.21 21.21 20.21 18.21 17.21 16.21 14.21

135 138 34.44 32.44 29.44 26.44 24.44 22.44 20.44 19.44 17.44 16.44 15.44

138 141 35.67 32.67 30.67 27.67 24.67 22.67 21.67 19.67 18.67 16.67 15.67

141 144 36.90 33.90 31.90 28.90 25.90 23.90 21.90 20.90 18.90 17.90 15.90

144 147 38.13 35.13 32.13 30.13 27.13 24.13 23.13 21.13 20.13 18.13 17.13

147 150 39.36 36.36 33.36 31.36 28.36 25.36 23.36 22.36 20.36 19.36 17.36

150 153 40.59 37.59 34.59 31.59 29.59 26.59 24.59 22.59 21.59 19.59 18.59

153 156 40.82 38.82 35.82 32.82 30.82 27.82 24.82 23.82 21.82 20.82 18.82

156 159 42.05 40.05 37.05 34.05 31.05 29.05 26.05 24.05 23.05 21.05 20.05

159 162 43.28 40.28 38.28 35.28 32.28 30.28 27.28 24.28 23.28 22.28 20.28

162 165 44.51 41.51 39.51 36.51 33.51 30.51 28.51 25.51 23.51 22.51 21.51

165 168 45.74 42.74 39.74 37.74 34.74 31.74 29.74 26.74 24.74 22.74 21.74

168 171 46.97 43.97 40.97 38.97 35.97 32.97 29.97 27.97 24.97 23.97 22.97

171 174 47.20 45.20 42.20 39.20 37.20 34.20 31.20 29.20 26.20 24.20 23.20

174 177 48.43 46.43 43.43 40.43 37.43 35.43 32.43 29.43 27.43 25.43 23.43

177 180 49.66 46.66 44.66 41.66 38.66 36.66 33.66 30.66 28.66 25.66 24.66

180 183 50.88 47.88 45.88 42.88 39.88 36.88 34.88 31.88 28.88 26.88 24.88

183 186 52.11 49.11 46.11 44.11 41.11 38.11 36.11 33.11 30.11 28.11 26.11

186 189 53.34 50.34 47.34 45.34 42.34 39.34 36.34 34.34 31.34 28.34 26.34

189 192 53.57 51.57 48.57 45.57 43.57 40.57 37.57 35.57 32.57 29.57 27.57

192 195 54.80 52.80 49.80 46.80 44.80 41.80 38.80 35.80 33.80 30.80 27.80

195 198 56.03 53.03 51.03 48.03 45.03 43.03 40.03 37.03 35.03 32.03 29.03

198 201 57.26 54.26 52.26 49.26 46.26 44.26 41.26 38.26 35.26 33.26 30.26

201 204 58.49 55.49 52.49 50.49 47.49 44.49 42.49 39.49 36.49 34.49 31.49

204 207 59.72 56.72 53.72 51.72 48.72 45.72 43.72 40.72 37.72 34.72 32.72

207 210 60.95 57.95 54.95 51.95 49.95 46.95 43.95 41.95 38.95 35.95 33.95

210 213 62.18 59.18 56.18 53.18 51.18 48.18 45.18 42.18 40.18 37.18 34.18

213 216 63.41 60.41 57.41 54.41 51.41 49.41 46.41 43.41 41.41 38.41 35.41

216 219 64.64 61.64 58.64 55.64 52.64 50.64 47.64 44.64 41.64 39.64 36.64
Page 35

$389 and over Do not use this table. See page 17 for instructions.

SINGLE Persons—DAILY OR MISCELLANEOUS Payroll Period

(For Wages Paid in 1995)

And the wages are– And the number of withholding allowances claimed is—

But less 0 1 2 3 4 5 6 7 8 9 10

than At least

The amount of income, social security, and Medicare taxes to be withheld is—

$219 $222 $64.87 $62.87 $59.87 $56.87 $53.87 $50.87 $48.87 $45.87 $42.87 $40.87 $37.87

222 225 66.10 63.10 60.10 58.10 55.10 52.10 50.10 47.10 44.10 41.10 39.10

225 228 67.33 64.33 61.33 58.33 56.33 53.33 50.33 48.33 45.33 42.33 40.33

228 231 68.56 65.56 62.56 59.56 57.56 54.56 51.56 49.56 46.56 43.56 40.56

231 234 69.79 66.79 63.79 60.79 57.79 55.79 52.79 49.79 47.79 44.79 41.79

234 237 71.02 68.02 65.02 62.02 59.02 57.02 54.02 51.02 49.02 46.02 43.02

237 240 72.25 69.25 66.25 63.25 60.25 57.25 55.25 52.25 49.25 47.25 44.25

240 243 73.47 70.47 67.47 64.47 61.47 58.47 56.47 53.47 50.47 48.47 45.47

243 246 74.70 71.70 68.70 65.70 62.70 59.70 56.70 54.70 51.70 48.70 46.70

246 249 75.93 72.93 69.93 66.93 63.93 60.93 57.93 55.93 52.93 49.93 47.93

249 252 77.16 74.16 71.16 68.16 65.16 62.16 59.16 56.16 54.16 51.16 48.16

252 255 78.39 75.39 72.39 69.39 66.39 63.39 60.39 57.39 55.39 52.39 49.39

255 258 79.62 76.62 73.62 70.62 67.62 64.62 61.62 58.62 55.62 53.62 50.62

258 261 80.85 77.85 74.85 71.85 68.85 65.85 62.85 59.85 56.85 54.85 51.85

261 264 82.08 79.08 76.08 73.08 70.08 67.08 64.08 61.08 58.08 55.08 53.08

264 267 82.31 79.31 76.31 73.31 71.31 68.31 65.31 62.31 59.31 56.31 54.31

267 270 83.54 80.54 77.54 74.54 71.54 68.54 65.54 63.54 60.54 57.54 54.54

270 273 84.77 81.77 78.77 75.77 72.77 69.77 66.77 63.77 61.77 58.77 55.77

273 276 86.00 83.00 80.00 77.00 74.00 71.00 68.00 65.00 62.00 60.00 57.00

276 279 87.23 84.23 81.23 78.23 75.23 72.23 69.23 66.23 63.23 61.23 58.23

279 282 88.46 85.46 82.46 79.46 76.46 73.46 70.46 67.46 64.46 61.46 59.46

282 285 89.69 86.69 83.69 80.69 77.69 74.69 71.69 68.69 65.69 62.69 60.69

285 288 90.92 87.92 84.92 81.92 78.92 75.92 72.92 69.92 66.92 63.92 60.92

288 291 92.15 89.15 86.15 83.15 80.15 77.15 74.15 71.15 68.15 65.15 62.15

291 294 93.38 90.38 87.38 84.38 81.38 78.38 75.38 72.38 69.38 66.38 63.38

294 297 94.61 91.61 88.61 85.61 82.61 79.61 76.61 73.61 70.61 67.61 64.61

297 300 95.84 92.84 89.84 86.84 83.84 80.84 77.84 74.84 71.84 68.84 65.84

300 303 97.06 94.06 91.06 88.06 85.06 82.06 79.06 76.06 73.06 70.06 67.06

303 306 98.29 95.29 92.29 89.29 86.29 83.29 80.29 77.29 74.29 71.29 68.29

306 309 98.52 95.52 92.52 90.52 87.52 84.52 81.52 78.52 75.52 72.52 69.52

309 312 99.75 96.75 93.75 90.75 87.75 84.75 82.75 79.75 76.75 73.75 70.75

312 315 100.98 97.98 94.98 91.98 88.98 85.98 82.98 79.98 76.98 73.98 71.98

315 318 102.21 99.21 96.21 93.21 90.21 87.21 84.21 81.21 78.21 75.21 72.21

318 321 103.44 100.44 97.44 94.44 91.44 88.44 85.44 82.44 79.44 76.44 73.44

321 324 104.67 101.67 98.67 95.67 92.67 89.67 86.67 83.67 80.67 77.67 74.67

324 327 105.90 102.90 99.90 96.90 93.90 90.90 87.90 84.90 81.90 78.90 75.90

327 330 107.13 104.13 101.13 98.13 95.13 92.13 89.13 86.13 83.13 80.13 77.13

330 333 108.36 105.36 102.36 99.36 96.36 93.36 90.36 87.36 84.36 81.36 78.36

333 336 109.59 106.59 103.59 100.59 97.59 94.59 91.59 88.59 85.59 82.59 79.59

336 339 110.82 107.82 104.82 101.82 98.82 95.82 92.82 89.82 86.82 83.82 80.82

339 341 112.01 109.01 106.01 103.01 100.01 97.01 94.01 91.01 88.01 85.01 82.01

341 343 112.16 109.16 106.16 103.16 100.16 97.16 94.16 91.16 88.16 85.16 82.16

343 345 113.32 110.32 107.32 104.32 101.32 98.32 95.32 92.32 89.32 86.32 83.32

345 347 113.47 110.47 107.47 104.47 101.47 98.47 96.47 93.47 90.47 87.47 84.47

347 349 114.62 111.62 108.62 105.62 102.62 99.62 96.62 93.62 90.62 87.62 84.62

349 351 115.78 112.78 109.78 106.78 103.78 100.78 97.78 94.78 91.78 88.78 85.78

351 353 115.93 112.93 109.93 106.93 103.93 100.93 97.93 94.93 91.93 88.93 85.93

353 355 117.08 114.08 111.08 108.08 105.08 102.08 99.08 96.08 93.08 90.08 87.08

355 357 117.23 115.23 112.23 109.23 106.23 103.23 100.23 97.23 94.23 91.23 88.23

357 359 118.39 115.39 112.39 109.39 106.39 103.39 100.39 97.39 94.39 91.39 88.39

359 361 119.54 116.54 113.54 110.54 107.54 104.54 101.54 98.54 95.54 92.54 89.54

361 363 119.69 116.69 113.69 110.69 107.69 104.69 101.69 98.69 96.69 93.69 90.69

363 365 120.85 117.85 114.85 111.85 108.85 105.85 102.85 99.85 96.85 93.85 90.85

365 367 122.00 119.00 116.00 113.00 110.00 107.00 104.00 101.00 98.00 95.00 92.00

367 369 122.15 119.15 116.15 113.15 110.15 107.15 104.15 101.15 98.15 95.15 92.15

369 371 123.31 120.31 117.31 114.31 111.31 108.31 105.31 102.31 99.31 96.31 93.31

371 373 123.46 120.46 117.46 115.46 112.46 109.46 106.46 103.46 100.46 97.46 94.46

373 375 124.61 121.61 118.61 115.61 112.61 109.61 106.61 103.61 100.61 97.61 94.61

375 377 125.76 122.76 119.76 116.76 113.76 110.76 107.76 104.76 101.76 98.76 95.76

377 379 125.92 122.92 119.92 116.92 113.92 110.92 107.92 104.92 101.92 98.92 96.92

379 381 127.07 124.07 121.07 118.07 115.07 112.07 109.07 106.07 103.07 100.07 97.07

381 383 128.22 125.22 122.22 119.22 116.22 113.22 110.22 107.22 104.22 101.22 98.22

383 385 128.38 125.38 122.38 119.38 116.38 113.38 110.38 107.38 104.38 101.38 98.38

385 387 129.53 126.53 123.53 120.53 117.53 114.53 111.53 108.53 105.53 102.53 99.53

387 389 129.68 126.68 123.68 120.68 117.68 115.68 112.68 109.68 106.68 103.68 100.68
Page 36

MARRIED Persons—DAILY OR MISCELLANEOUS Payroll Period

(For Wages Paid in 1995)

And the wages are– And the number of withholding allowances claimed is—

But less 0 1 2 3 4 5 6 7 8 9 10

than At least

The amount of income, social security, and Medicare taxes to be withheld is—

(Continued on next page)

$0 $27 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65%

27 30 $3.18 $2.18 $2.18 $2.18 $2.18 $2.18 $2.18 $2.18 $2.18 $2.18 $2.18

30 33 3.41 2.41 2.41 2.41 2.41 2.41 2.41 2.41 2.41 2.41 2.41

33 36 3.64 2.64 2.64 2.64 2.64 2.64 2.64 2.64 2.64 2.64 2.64

36 39 4.87 2.87 2.87 2.87 2.87 2.87 2.87 2.87 2.87 2.87 2.87

39 42 5.10 4.10 3.10 3.10 3.10 3.10 3.10 3.10 3.10 3.10 3.10

42 45 6.33 4.33 3.33 3.33 3.33 3.33 3.33 3.33 3.33 3.33 3.33

45 48 6.56 5.56 3.56 3.56 3.56 3.56 3.56 3.56 3.56 3.56 3.56

48 51 7.79 5.79 4.79 3.79 3.79 3.79 3.79 3.79 3.79 3.79 3.79

51 54 8.02 7.02 5.02 4.02 4.02 4.02 4.02 4.02 4.02 4.02 4.02

54 57 9.25 7.25 6.25 4.25 4.25 4.25 4.25 4.25 4.25 4.25 4.25

57 60 9.48 8.48 6.48 5.48 4.48 4.48 4.48 4.48 4.48 4.48 4.48

60 63 10.70 8.70 7.70 5.70 4.70 4.70 4.70 4.70 4.70 4.70 4.70

63 66 10.93 9.93 7.93 6.93 4.93 4.93 4.93 4.93 4.93 4.93 4.93

66 69 11.16 10.16 9.16 7.16 6.16 5.16 5.16 5.16 5.16 5.16 5.16

69 72 12.39 10.39 9.39 8.39 6.39 5.39 5.39 5.39 5.39 5.39 5.39

72 75 12.62 11.62 9.62 8.62 7.62 5.62 5.62 5.62 5.62 5.62 5.62

75 78 13.85 11.85 10.85 8.85 7.85 6.85 5.85 5.85 5.85 5.85 5.85

78 81 14.08 13.08 11.08 10.08 8.08 7.08 6.08 6.08 6.08 6.08 6.08

81 84 15.31 13.31 12.31 10.31 9.31 7.31 6.31 6.31 6.31 6.31 6.31

84 87 15.54 14.54 12.54 11.54 9.54 8.54 6.54 6.54 6.54 6.54 6.54

87 90 16.77 14.77 13.77 11.77 10.77 8.77 7.77 6.77 6.77 6.77 6.77

90 93 17.00 16.00 14.00 13.00 11.00 10.00 8.00 7.00 7.00 7.00 7.00

93 96 17.23 16.23 15.23 13.23 12.23 10.23 9.23 7.23 7.23 7.23 7.23

96 99 18.46 16.46 15.46 14.46 12.46 11.46 9.46 8.46 7.46 7.46 7.46

99 102 18.69 17.69 15.69 14.69 13.69 11.69 10.69 8.69 7.69 7.69 7.69

102 105 19.92 17.92 16.92 15.92 13.92 12.92 10.92 9.92 7.92 7.92 7.92

105 108 20.15 19.15 17.15 16.15 15.15 13.15 12.15 10.15 9.15 8.15 8.15

108 111 21.38 19.38 18.38 16.38 15.38 14.38 12.38 11.38 9.38 8.38 8.38

111 114 21.61 20.61 18.61 17.61 15.61 14.61 13.61 11.61 10.61 8.61 8.61

114 117 22.84 20.84 19.84 17.84 16.84 14.84 13.84 12.84 10.84 9.84 8.84

117 120 23.07 22.07 20.07 19.07 17.07 16.07 14.07 13.07 12.07 10.07 9.07

120 123 24.29 22.29 21.29 19.29 18.29 16.29 15.29 13.29 12.29 11.29 9.29

123 126 24.52 23.52 21.52 20.52 18.52 17.52 15.52 14.52 12.52 11.52 10.52

126 129 24.75 23.75 22.75 20.75 19.75 17.75 16.75 14.75 13.75 11.75 10.75

129 132 25.98 23.98 22.98 21.98 19.98 18.98 16.98 15.98 13.98 12.98 10.98

132 135 26.21 25.21 23.21 22.21 21.21 19.21 18.21 16.21 15.21 13.21 12.21

135 138 27.44 25.44 24.44 22.44 21.44 20.44 18.44 17.44 15.44 14.44 12.44

138 141 27.67 26.67 24.67 23.67 21.67 20.67 19.67 17.67 16.67 14.67 13.67

141 144 28.90 26.90 25.90 23.90 22.90 20.90 19.90 18.90 16.90 15.90 13.90

144 147 29.13 28.13 26.13 25.13 23.13 22.13 20.13 19.13 18.13 16.13 15.13

147 150 30.36 28.36 27.36 25.36 24.36 22.36 21.36 19.36 18.36 17.36 15.36

150 153 30.59 29.59 27.59 26.59 24.59 23.59 21.59 20.59 18.59 17.59 16.59

153 156 30.82 29.82 28.82 26.82 25.82 23.82 22.82 20.82 19.82 18.82 16.82

156 159 32.05 30.05 29.05 28.05 26.05 25.05 23.05 22.05 20.05 19.05 18.05

159 162 32.28 31.28 29.28 28.28 27.28 25.28 24.28 22.28 21.28 19.28 18.28

162 165 33.51 31.51 30.51 29.51 27.51 26.51 24.51 23.51 21.51 20.51 18.51

165 168 33.74 32.74 30.74 29.74 28.74 26.74 25.74 23.74 22.74 20.74 19.74

168 171 34.97 32.97 31.97 29.97 28.97 27.97 25.97 24.97 22.97 21.97 19.97

171 174 36.20 34.20 32.20 31.20 29.20 28.20 27.20 25.20 24.20 22.20 21.20

174 177 37.43 34.43 33.43 31.43 30.43 28.43 27.43 26.43 24.43 23.43 21.43

177 180 38.66 35.66 33.66 32.66 30.66 29.66 27.66 26.66 25.66 23.66 22.66

180 183 39.88 36.88 34.88 32.88 31.88 29.88 28.88 26.88 25.88 24.88 22.88

183 186 40.11 38.11 35.11 34.11 32.11 31.11 29.11 28.11 26.11 25.11 24.11

186 189 41.34 39.34 36.34 34.34 33.34 31.34 30.34 28.34 27.34 25.34 24.34

189 192 42.57 39.57 37.57 35.57 33.57 32.57 30.57 29.57 27.57 26.57 24.57

192 195 43.80 40.80 38.80 35.80 34.80 32.80 31.80 29.80 28.80 26.80 25.80

195 198 45.03 42.03 39.03 37.03 35.03 34.03 32.03 31.03 29.03 28.03 26.03

198 201 46.26 43.26 40.26 38.26 35.26 34.26 33.26 31.26 30.26 28.26 27.26

201 204 46.49 44.49 41.49 38.49 36.49 34.49 33.49 32.49 30.49 29.49 27.49

204 207 47.72 45.72 42.72 39.72 37.72 35.72 33.72 32.72 31.72 29.72 28.72

207 210 48.95 45.95 43.95 40.95 37.95 35.95 34.95 32.95 31.95 30.95 28.95

210 213 50.18 47.18 45.18 42.18 39.18 37.18 35.18 34.18 32.18 31.18 30.18

213 216 51.41 48.41 45.41 43.41 40.41 37.41 36.41 34.41 33.41 32.41 30.41

216 219 52.64 49.64 46.64 44.64 41.64 38.64 36.64 35.64 33.64 32.64 31.64

219 222 53.87 50.87 47.87 44.87 42.87 39.87 37.87 35.87 34.87 32.87 31.87

222 225 54.10 52.10 49.10 46.10 44.10 41.10 38.10 37.10 35.10 34.10 32.10

225 228 55.33 53.33 50.33 47.33 44.33 42.33 39.33 37.33 36.33 34.33 33.33

228 231 56.56 53.56 51.56 48.56 45.56 43.56 40.56 38.56 36.56 35.56 33.56

231 234 57.79 54.79 51.79 49.79 46.79 43.79 41.79 38.79 37.79 35.79 34.79
Page 37

$399 and over Do not use this table. See page 17 for instructions.

MARRIED Persons—DAILY OR MISCELLANEOUS Payroll Period

(For Wages Paid in 1995)

And the wages are– And the number of withholding allowances claimed is—

But less 0 1 2 3 4 5 6 7 8 9 10

than At least

The amount of income, social security, and Medicare taxes to be withheld is—

$234 $237 $59.02 $56.02 $53.02 $51.02 $48.02 $45.02 $43.02 $40.02 $38.02 $37.02 $35.02

237 240 60.25 57.25 54.25 51.25 49.25 46.25 43.25 41.25 39.25 37.25 36.25

240 243 60.47 58.47 55.47 52.47 50.47 47.47 44.47 42.47 39.47 38.47 36.47

243 246 61.70 59.70 56.70 53.70 50.70 48.70 45.70 42.70 40.70 38.70 37.70

246 249 62.93 59.93 57.93 54.93 51.93 49.93 46.93 43.93 41.93 38.93 37.93

249 252 64.16 61.16 59.16 56.16 53.16 50.16 48.16 45.16 42.16 40.16 38.16

252 255 65.39 62.39 59.39 57.39 54.39 51.39 49.39 46.39 43.39 41.39 39.39

255 258 66.62 63.62 60.62 58.62 55.62 52.62 49.62 47.62 44.62 41.62 39.62

258 261 66.85 64.85 61.85 58.85 56.85 53.85 50.85 48.85 45.85 42.85 40.85

261 264 68.08 66.08 63.08 60.08 58.08 55.08 52.08 49.08 47.08 44.08 41.08

264 267 69.31 66.31 64.31 61.31 58.31 56.31 53.31 50.31 48.31 45.31 42.31

267 270 70.54 67.54 65.54 62.54 59.54 57.54 54.54 51.54 48.54 46.54 43.54

270 273 71.77 68.77 65.77 63.77 60.77 57.77 55.77 52.77 49.77 47.77 44.77

273 276 73.00 70.00 67.00 65.00 62.00 59.00 56.00 54.00 51.00 48.00 46.00

276 279 73.23 71.23 68.23 65.23 63.23 60.23 57.23 55.23 52.23 49.23 47.23

279 282 74.46 72.46 69.46 66.46 64.46 61.46 58.46 55.46 53.46 50.46 47.46

282 285 75.69 72.69 70.69 67.69 64.69 62.69 59.69 56.69 54.69 51.69 48.69

285 288 76.92 73.92 71.92 68.92 65.92 63.92 60.92 57.92 54.92 52.92 49.92

288 291 78.15 75.15 72.15 70.15 67.15 64.15 62.15 59.15 56.15 54.15 51.15

291 294 79.38 76.38 73.38 71.38 68.38 65.38 63.38 60.38 57.38 54.38 52.38

294 297 80.61 77.61 74.61 71.61 69.61 66.61 63.61 61.61 58.61 55.61 53.61

297 300 80.84 78.84 75.84 72.84 70.84 67.84 64.84 62.84 59.84 56.84 53.84

300 303 82.06 80.06 77.06 74.06 71.06 69.06 66.06 63.06 61.06 58.06 55.06

303 306 83.29 80.29 78.29 75.29 72.29 70.29 67.29 64.29 62.29 59.29 56.29

306 309 84.52 81.52 78.52 76.52 73.52 70.52 68.52 65.52 62.52 60.52 57.52

309 312 85.75 82.75 79.75 77.75 74.75 71.75 69.75 66.75 63.75 60.75 58.75

312 315 86.98 83.98 80.98 77.98 75.98 72.98 69.98 67.98 64.98 61.98 59.98

315 318 87.21 85.21 82.21 79.21 77.21 74.21 71.21 69.21 66.21 63.21 60.21

318 321 88.44 86.44 83.44 80.44 77.44 75.44 72.44 69.44 67.44 64.44 61.44

321 324 89.67 86.67 84.67 81.67 78.67 76.67 73.67 70.67 68.67 65.67 62.67

324 327 90.90 87.90 85.90 82.90 79.90 76.90 74.90 71.90 68.90 66.90 63.90

327 330 92.13 89.13 86.13 84.13 81.13 78.13 76.13 73.13 70.13 68.13 65.13

330 333 93.36 90.36 87.36 85.36 82.36 79.36 76.36 74.36 71.36 68.36 66.36

333 336 93.59 91.59 88.59 85.59 83.59 80.59 77.59 75.59 72.59 69.59 67.59

336 339 94.82 92.82 89.82 86.82 84.82 81.82 78.82 75.82 73.82 70.82 67.82

339 341 96.01 93.01 91.01 88.01 85.01 83.01 80.01 77.01 74.01 72.01 69.01

341 343 97.16 94.16 91.16 88.16 86.16 83.16 80.16 78.16 75.16 72.16 70.16

343 345 97.32 94.32 92.32 89.32 86.32 84.32 81.32 78.32 76.32 73.32 70.32

345 347 98.47 95.47 92.47 90.47 87.47 84.47 82.47 79.47 76.47 73.47 71.47

347 349 99.62 96.62 93.62 90.62 87.62 85.62 82.62 79.62 77.62 74.62 71.62

349 351 99.78 96.78 93.78 91.78 88.78 85.78 83.78 80.78 77.78 75.78 72.78

351 353 100.93 97.93 94.93 91.93 89.93 86.93 83.93 80.93 78.93 75.93 72.93

353 355 102.08 99.08 96.08 93.08 90.08 87.08 85.08 82.08 79.08 77.08 74.08

355 357 102.23 99.23 96.23 93.23 91.23 88.23 85.23 83.23 80.23 77.23 75.23

357 359 103.39 100.39 97.39 94.39 91.39 89.39 86.39 83.39 80.39 78.39 75.39

359 361 103.54 100.54 97.54 95.54 92.54 89.54 86.54 84.54 81.54 78.54 76.54

361 363 104.69 101.69 98.69 95.69 92.69 90.69 87.69 84.69 82.69 79.69 76.69

363 365 105.85 102.85 99.85 96.85 93.85 90.85 88.85 85.85 82.85 79.85 77.85

365 367 106.00 103.00 100.00 97.00 94.00 92.00 89.00 86.00 84.00 81.00 78.00

367 369 107.15 104.15 101.15 98.15 95.15 92.15 90.15 87.15 84.15 82.15 79.15

369 371 107.31 105.31 102.31 99.31 96.31 93.31 90.31 88.31 85.31 82.31 79.31

371 373 108.46 105.46 102.46 99.46 96.46 93.46 91.46 88.46 85.46 83.46 80.46

373 375 109.61 106.61 103.61 100.61 97.61 94.61 91.61 89.61 86.61 83.61 81.61

375 377 109.76 106.76 103.76 100.76 97.76 95.76 92.76 89.76 87.76 84.76 81.76

377 379 110.92 107.92 104.92 101.92 98.92 95.92 92.92 90.92 87.92 84.92 82.92

379 381 112.07 109.07 106.07 103.07 100.07 97.07 94.07 91.07 89.07 86.07 83.07

381 383 112.22 109.22 106.22 103.22 100.22 97.22 95.22 92.22 89.22 87.22 84.22

383 385 113.38 110.38 107.38 104.38 101.38 98.38 95.38 92.38 90.38 87.38 84.38

385 387 113.53 110.53 107.53 105.53 102.53 99.53 96.53 93.53 90.53 88.53 85.53

387 389 114.68 111.68 108.68 105.68 102.68 99.68 96.68 94.68 91.68 88.68 85.68

389 391 115.84 112.84 109.84 106.84 103.84 100.84 97.84 94.84 91.84 89.84 86.84

391 393 115.99 112.99 109.99 106.99 103.99 100.99 97.99 95.99 92.99 89.99 87.99

393 395 117.14 114.14 111.14 108.14 105.14 102.14 99.14 96.14 94.14 91.14 88.14

395 397 118.29 115.29 112.29 109.29 106.29 103.29 100.29 97.29 94.29 91.29 89.29

397 399 118.45 115.45 112.45 109.45 106.45 103.45 100.45 97.45 95.45 92.45 89.45