Department of the Treasury

Internal Revenue Service Contents

How To Use the Income Tax Withholding

Tables ............................... 2

Publication 15-T Revised 2001 Income Tax Withholding Tables: (June 2001) Percentage Method .................... 3

Cat. No. 32112B Wage Bracket Method .................. 5

Alternative Methods for Figuring Withholding:

Formula Percentage Method Tables ........ 25

Wage Bracket Percentage Method Tables . . . 28

New Combined Withholding Tables ............ 37

Indian Gaming Casino Profit Tables ........... 58

Withholding Form W-4 ................................. 61

Notice to Employees ....................... 63

Tables for

Introduction 2001 This publication contains revised withholding rates and

tables. Employers should begin using the withholding ta- (For Wages Paid After bles in this publication as soon as possible for wages paid

after June 30, 2001. The change is a result of the Eco- June 30, 2001) nomic Growth and Tax Relief Reconciliation Act of 2001.

This publication is a supplement to Pub. 15, Circular E,

Employer’s Tax Guide, Pub. 15–A, Employer’s Supplemental Tax Guide, and Pub. 51, Circular A, Agricultural

Employer’s Tax Guide.

Note: The Advance Earned Income Credit Payment

Tables are not being revised.

Notice to Employers

Make the notice on page 63 available to employees so that

they will be aware of how the new law affects their withholding. A copy of Form W-4, Employee’s Withholding

Allowance Certificate, is included on pages 61 and 62.

Employees may submit a new Form W-4 to ensure that the

correct amount of tax is being withheld from their pay.

Note: Form W-4 is not being revised.

Other 2001 Withholding Rate

Changes

Supplemental wages. Effective for wages paid after August 6, 2001 (or as soon as possible thereafter), the supplemental wage flat withholding rate is decreased to

27.5%. See Pub. 15 for more information on supplemental

wages.

Backup withholding. Effective for payments after August 6, 2001 (or as soon as possible thereafter), the

backup withholding rate is decreased to 30.5%. See the

General Instructions for Forms 1099, 1098, 5498, and

W-2G, for more information on backup withholding.
Use these steps to figure the income tax to withhold

How To Use the Income Tax under the percentage method:

Withholding Payment Tables 1) Multiply one withholding allowance for your payroll

period (see Table 1 below) by the number of allowances the employee claims.

Income Tax Withholding 2) Subtract that amount from the employee’s wages.

There are several ways to figure income tax withholding. 3) Determine the amount to withhold from the appropriThe following methods of withholding are based on infor- ate table on pages 3 and 4.

mation you get from your employees on Form W-4,

Employee’s Withholding Allowance Certificate. Table 1. Percentage Method—2001 Amount for One

Withholding Allowance

Wage Bracket Method Payroll Period One Withholding

Allowance

Under the wage bracket method, find the proper table (on Weekly . . . . . . . . . . . . . . . . . . . . . . . . . . $55.77

pages 5-24) for your payroll period and the employee’s Biweekly . . . . . . . . . . . . . . . . . . . . . . . . . 111.54

marital status as shown on his or her Form W-4. Then, Semimonthly . . . . . . . . . . . . . . . . . . . . . . 120.83

based on the number of withholding allowances claimed Monthly . . . . . . . . . . . . . . . . . . . . . . . . . 241.67 on the Form W-4 and the amount of wages, find the Quarterly . . . . . . . . . . . . . . . . . . . . . . . . 725.00 amount of tax to withhold. If your employee is claiming

more than 10 withholding allowances, see below. Semiannually ..................... 1,450.00

Annually ......................... 2,900.00

Note: If you cannot use the wage bracket tables be- Daily or miscellaneous (each day of the

payroll period . . . . . . . . . . . . . . . . . . . . 11.15 cause wages exceed the amount shown in the last bracket

of the table, use the percentage method of withholding

described below. Be sure to reduce wages by the amount Example: An unmarried employee is paid $600 weekly.

of total withholding allowances in Table 1 before using the This employee has in effect a Form W-4 claiming two

percentage method tables (pages 3-4). withholding allowances. Using the percentage method,

Adjusting wage bracket withholding for employees figure the income tax to withhold as follows:

claiming more than 10 withholding allowances. The 1. Total wage payment ................. $600.00

wage bracket tables can be used if an employee claims up 2. One allowance .............. $55.77 to 10 allowances. More than 10 allowances may be 3. Allowances claimed on Form W-4 2 claimed because of the special withholding allowance,

additional allowances for deductions and credits, and the 4. Multiply line 2 by line 3 ............... $111.54

system itself. 5. Amount subject to withholding (subtract line 4

To adapt the tables to more than 10 allowances: from line 1) ........................ 488.46

6. Tax to be withheld on $488.46 from Table 1) Multiply the number of withholding allowances over 1—single person, page 3 $65.62 10 by the allowance value for the payroll period. (The

allowance values are in Table 1, Percentage To figure the income tax to withhold, you may reduce Method—2001 Amount for One Withholding Al- the last digit of the wages to zero, or figure the wages to the lowance below.) nearest dollar.

2) Subtract the result from the employee’s wages.

3) On this amount, find and withhold the tax in the Alternative Methods of Income Tax

column for 10 allowances. Withholding

This is a voluntary method. If you use the wage bracket Rather than the Percentage or Wage Bracket Methods, tables, you may continue to withhold the amount in the “10”

column when your employee has more than 10 al- you can use an alternative method to withhold income tax.

See page 25 for more information. lowances, using the method above. You can also use any

other method described below.

Whole-Dollar Withholding (Rounding)

Percentage Method The income tax withholding amounts in the wage bracket

tables (pages 5-24) have been rounded to whole-dollar If you do not want to use the wage bracket tables on pages amounts. 5 through 24 to figure how much income tax to withhold,

you can use a percentage computation based on Table 1 When employers use the percentage method (pages 3-

and the appropriate rate table. This method works for any 4) or an alternative method of income tax withholding, the

number of withholding allowances the employee claims tax for the pay period may be rounded to the nearest dollar.

and any amount of wages.

-2-
Tables for Percentage Method of Withholding

(For Wages Paid in July–Dec 2001)

TABLE 1—WEEKLY Payroll Period

(a) SINGLE person (including head of household)— (b) MARRIED person—

If the amount of wages

(after subtracting

withholding allowances) is:

If the amount of wages

(after subtracting

withholding allowances) is:

The amount of income tax

to withhold is:

The amount of income tax

to withhold is:

Not over $51 Not over $124

Over— But not over— of excess over— Over— But not over— of excess over—

TABLE 2—BIWEEKLY Payroll Period

(a) SINGLE person (including head of household)— (b) MARRIED person—

If the amount of wages

(after subtracting

withholding allowances) is:

If the amount of wages

(after subtracting

withholding allowances) is:

The amount of income tax

to withhold is:

The amount of income tax

to withhold is:

Not over $102 Not over $248

Over— But not over— of excess over— Over— But not over— of excess over—

TABLE 3—SEMIMONTHLY Payroll Period

(a) SINGLE person (including head of household)— (b) MARRIED person—

If the amount of wages

(after subtracting

withholding allowances) is:

If the amount of wages

(after subtracting

withholding allowances) is:

The amount of income tax

to withhold is:

The amount of income tax

to withhold is:

Not over $110 Not over $269

Over— But not over— of excess over— Over— But not over— of excess over—

TABLE 4—MONTHLY Payroll Period

(a) SINGLE person (including head of household)— (b) MARRIED person—

If the amount of wages

(after subtracting

withholding allowances) is:

If the amount of wages

(after subtracting

withholding allowances) is:

The amount of income tax

to withhold is:

The amount of income tax

to withhold is:

Not over $221 Not over $538

Over— But not over— of excess over— Over— But not over— of excess over—

$0 $0

$0 $0

$0 $0

$0 $0

$51 —$552 15% —51 $124 —$960 15% —$124

$552 —$1,196 $75.15 plus 27% —552 $960 —$2,023 $125.40 plus 27% —$960

$1,196 —$2,662 $249.03 plus 30% —1,196 $2,023 —$3,292 $412.41 plus 30% —$2,023

$2,662 —$5,750 $688.83 plus 35% —2,662 $3,292 —$5,809 $793.11 plus 35% —$3,292

$5,750 $1,769.63 plus 38.6% —5,750 $5,809 $1,674.06 plus 38.6% —$5,809

$102 —$1,104 15% —$102 $248 —$1,919 15% —$248

$1,104 —$2,392 $150.30 plus 27% —$1,104 $1,919 —$4,046 $250.65 plus 27% —$1,919

$2,392 —$5,323 $498.06 plus 30% —$2,392 $4,046 —$6,585 $824.94 plus 30% —$4,046

$5,323 —$11,500 $1,377.36 plus 35% —$5,323 $6,585 —$11,617 $1,586.64 plus 35% —$6,585

$11,500 $3,539.31 plus 38.6% —$11,500 $11,617 $3,347.84 plus 38.6% —$11,617

$110 —$1,196 15% —$110 $269 —$2,079 15% —$269

$1,196 —$2,592 $162.90 plus 27% —$1,196 $2,079 —$4,383 $271.50 plus 27% —$2,079

$2,592 —$5,767 $539.82 plus 30% —$2,592 $4,383 —$7,133 $893.58 plus 30% —$4,383

$5,767 —$12,458 $1,492.32 plus 35% —$5,767 $7,133 —$12,585 $1,718.58 plus 35% —$7,133

$12,458 $3,834.17 plus 38.6% —$12,458 $12,585 $3,626.78 plus 38.6% —$12,585

$221 —$2,392 15% —$221 $538 —$4,158 15% —$538

$2,392 —$5,183 $325.65 plus 27% —$2,392 $4,158 —$8,767 $543.00 plus 27% —$4,158

$5,183 —$11,533 $1,079.22 plus 30% —$5,183 $8,767 —$14,267 $1,787.43 plus 30% —$8,767

$11,533 —$24,917 $2,984.22 plus 35% —$11,533 $14,267 —$25,171 $3,437.43 plus 35% —$14,267

$24,917 $7,668.62 plus 38.6% —$24,917 $25,171 $7,253.83 plus 38.6% —$25,171

-3-
(For Wages Paid in July–Dec 2001)

TABLE 5—QUARTERLY Payroll Period

(a) SINGLE person (including head of household)— (b) MARRIED person—

If the amount of wages

(after subtracting

withholding allowances) is:

If the amount of wages

(after subtracting

withholding allowances) is:

The amount of income tax

to withhold is:

The amount of income tax

to withhold is:

Not over $663 Not over $1,613

Over— But not over— of excess over— Over— But not over— of excess over—

TABLE 6—SEMIANNUAL Payroll Period

(a) SINGLE person (including head of household)— (b) MARRIED person—

If the amount of wages

(after subtracting

withholding allowances) is:

If the amount of wages

(after subtracting

withholding allowances) is:

The amount of income tax

to withhold is:

The amount of income tax

to withhold is:

Not over $1,325 Not over $3,225

Over— But not over— of excess over— Over— But not over— of excess over—

TABLE 7—ANNUAL Payroll Period

(a) SINGLE person (including head of household)— (b) MARRIED person—

If the amount of wages

(after subtracting

withholding allowances) is:

If the amount of wages

(after subtracting

withholding allowances) is:

The amount of income tax

to withhold is:

The amount of income tax

to withhold is:

Not over $2,650 Not over $6,450

Over— But not over— of excess over— Over— But not over— of excess over—

TABLE 8—DAILY or MISCELLANEOUS Payroll Period

(a) SINGLE person (including head of household)— (b) MARRIED person—

If the amount of wages (after

subtracting withholding

allowances) divided by the

number of days in the

payroll period is:

If the amount of wages (after

subtracting withholding

allowances) divided by the

number of days in the

payroll period is:

The amount of income tax

to withhold per day is:

The amount of income tax

to withhold per day is:

Not over $10.20 Not over $24.80

Over— But not over— of excess over— Over— But not over— of excess over—

Tables for Percentage Method of Withholding (Continued)

$0 $0

$0 $0

$0 $0

$0 $0

$663 —$7,175 15% —$663 $1,613 —$12,475 15% —$1,613

$7,175 —$15,550 $976.80 plus 27% —$7,175 $12,475 —$26,300 $1,629.30 plus 27% —$12,475

$15,550 —$34,600 $3,238.05 plus 30% —$15,550 $26,300 —$42,800 $5,362.05 plus 30% —$26,300

$34,600 —$74,750 $8,953.05 plus 35% —$34,600 $42,800 —$75,513 $10,312.05 plus 35% —$42,800

$74,750 $23,005.55 plus 38.6% —$74,750 $75,513 $21,761.60 plus 38.6% —$75,513

$1,325 —$14,350 15% —$1,325 $3,225 —$24,950 15% —$3,225

$14,350 —$31,100 $1,953.75 plus 27% —$14,350 $24,950 —$52,600 $3,258.75 plus 27% —$24,950

$31,100 —$69,200 $6,476.25 plus 30% —$31,100 $52,600 —$85,600 $10,724.25 plus 30% —$52,600

$69,200 —$149,500 $17,906.25 plus 35% —$69,200 $85,600 —$151,025 $20,624.25 plus 35% —$85,600

$149,500 $46,011.25 plus 38.6%—$149,500 $151,025 $43,523.00 plus 38.6%—$151,025

$2,650 —$28,700 15% —$2,650 $6,450 —$49,900 15% —$6,450

$28,700 —$62,200 $3,907.50 plus 27% —$28,700 $49,900 —$105,200 $6,517.50 plus 27% —$49,900

$62,200 —$138,400 $12,952.50 plus 30% —$62,200 $105,200 —$171,200 $21,448.50 plus 30% —$105,200

$138,400 —$299,000 $35,812.50 plus 35% —$138,400 $171,200 —$302,050 $41,248.50 plus 35% —$171,200

$299,000 $92,022.50 plus 38.6%—$299,000 $302,050 $87,046.00 plus 38.6%—$302,050

$10.20 —$110.40 15% —$10.20 $24.80 —$191.90 15% —$24.80

$110.40 —$239.20 $15.03 plus 27% —$110.40 $191.90 —$404.60 $25.07 plus 27% —$191.90

$239.20 —$532.30 $49.81 plus 30% —$239.20 $404.60 —$658.50 $82.50 plus 30% —$404.60

$532.30 —$1,150.00 $137.74 plus 35% —$532.30 $658.50 —$1,161.70 $158.67 plus 35% —$658.50

$1,150.00 $353.94 plus 38.6% — $1,150.00 $1,161.70 $334.79 plus 38.6% — $1,161.70

-4-
SINGLE Persons—WEEKLY Payroll Period

(For Wages Paid in July–Dec 2001)

If 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 tax to be withheld is—

$0 $55 00000000000

55 60 10000000000

60 65 20000000000

65 70 20000000000

70 75 30000000000

75 80 40000000000

80 85 50000000000

85 90 50000000000

90 95 60000000000

95 100 70000000000

100 105 80000000000

105 110 80000000000

110 115 91000000000

115 120 10 2 0 0 0 0 0 0 0 0 0

120 125 11 2 0 0 0 0 0 0 0 0 0

125 130 11 3 0 0 0 0 0 0 0 0 0

130 135 12 4 0 0 0 0 0 0 0 0 0

135 140 13 5 0 0 0 0 0 0 0 0 0

140 145 14 5 0 0 0 0 0 0 0 0 0

145 150 14 6 0 0 0 0 0 0 0 0 0

150 155 15 7 0 0 0 0 0 0 0 0 0

155 160 16 8 0 0 0 0 0 0 0 0 0

160 165 17 8 0 0 0 0 0 0 0 0 0

165 170 17 9 1 0 0 0 0 0 0 0 0

170 175 18 10 2 0 0 0 0 0 0 0 0

175 180 19 11 2 0 0 0 0 0 0 0 0

180 185 20 11 3 0 0 0 0 0 0 0 0

185 190 20 12 4 0 0 0 0 0 0 0 0

190 195 21 13 5 0 0 0 0 0 0 0 0

195 200 22 14 5 0 0 0 0 0 0 0 0

200 210 23 15 6 0 0 0 0 0 0 0 0

210 220 25 16 8 0 0 0 0 0 0 0 0

220 230 26 18 9 1 0 0 0 0 0 0 0

230 240 28 19 11 3 0 0 0 0 0 0 0

240 250 29 21 12 4 0 0 0 0 0 0 0

250 260 31 22 14 6 0 0 0 0 0 0 0

260 270 32 24 15 7 0 0 0 0 0 0 0

270 280 34 25 17 9 0 0 0 0 0 0 0

280 290 35 27 18 10 2 0 0 0 0 0 0

290 300 37 28 20 12 3 0 0 0 0 0 0

300 310 38 30 21 13 5 0 0 0 0 0 0

310 320 40 31 23 15 6 0 0 0 0 0 0

320 330 41 33 24 16 8 0 0 0 0 0 0

330 340 43 34 26 18 9 1 0 0 0 0 0

340 350 44 36 27 19 11 2 0 0 0 0 0

350 360 46 37 29 21 12 4 0 0 0 0 0

360 370 47 39 30 22 14 5 0 0 0 0 0

370 380 49 40 32 24 15 7 0 0 0 0 0

380 390 50 42 33 25 17 8 0 0 0 0 0

390 400 52 43 35 27 18 10 1 0 0 0 0

400 410 53 45 36 28 20 11 3 0 0 0 0

410 420 55 46 38 30 21 13 4 0 0 0 0

420 430 56 48 39 31 23 14 6 0 0 0 0

430 440 58 49 41 33 24 16 7 0 0 0 0

440 450 59 51 42 34 26 17 9 1 0 0 0

450 460 61 52 44 36 27 19 10 2 0 0 0

460 470 62 54 45 37 29 20 12 4 0 0 0

470 480 64 55 47 39 30 22 13 5 0 0 0

480 490 65 57 48 40 32 23 15 7 0 0 0

490 500 67 58 50 42 33 25 16 8 0 0 0

500 510 68 60 51 43 35 26 18 10 1 0 0

510 520 70 61 53 45 36 28 19 11 3 0 0

520 530 71 63 54 46 38 29 21 13 4 0 0

530 540 73 64 56 48 39 31 22 14 6 0 0

540 550 74 66 57 49 41 32 24 16 7 0 0

550 560 76 67 59 51 42 34 25 17 9 0 0

560 570 79 69 60 52 44 35 27 19 10 2 0

570 580 81 70 62 54 45 37 28 20 12 3 0

580 590 84 72 63 55 47 38 30 22 13 5 0

590 600 87 73 65 57 48 40 31 23 15 6 0

-5-
$1,250 and over Use Table 1(a) for a SINGLE person on page 3. Also see the instructions on page 2.

SINGLE Persons—WEEKLY Payroll Period

(For Wages Paid in July–Dec 2001)

If 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 tax to be withheld is—

$600 $610 89 75 66 58 50 41 33 25 16 8 0

610 620 92 77 68 60 51 43 34 26 18 9 1

620 630 95 80 69 61 53 44 36 28 19 11 2

630 640 98 83 71 63 54 46 37 29 21 12 4

640 650 100 85 72 64 56 47 39 31 22 14 5

650 660 103 88 74 66 57 49 40 32 24 15 7

660 670 106 91 76 67 59 50 42 34 25 17 8

670 680 108 93 78 69 60 52 43 35 27 18 10

680 690 111 96 81 70 62 53 45 37 28 20 11

690 700 114 99 84 72 63 55 46 38 30 21 13

700 710 116 101 86 73 65 56 48 40 31 23 14

710 720 119 104 89 75 66 58 49 41 33 24 16

720 730 122 107 92 77 68 59 51 43 34 26 17

730 740 125 110 94 79 69 61 52 44 36 27 19

740 750 127 112 97 82 71 62 54 46 37 29 20

750 760 130 115 100 85 72 64 55 47 39 30 22

760 770 133 118 103 88 74 65 57 49 40 32 23

770 780 135 120 105 90 75 67 58 50 42 33 25

780 790 138 123 108 93 78 68 60 52 43 35 26

790 800 141 126 111 96 81 70 61 53 45 36 28

800 810 143 128 113 98 83 71 63 55 46 38 29

810 820 146 131 116 101 86 73 64 56 48 39 31

820 830 149 134 119 104 89 74 66 58 49 41 32

830 840 152 137 121 106 91 76 67 59 51 42 34

840 850 154 139 124 109 94 79 69 61 52 44 35

850 860 157 142 127 112 97 82 70 62 54 45 37

860 870 160 145 130 115 99 84 72 64 55 47 38

870 880 162 147 132 117 102 87 73 65 57 48 40

880 890 165 150 135 120 105 90 75 67 58 50 41

890 900 168 153 138 123 108 92 77 68 60 51 43

900 910 170 155 140 125 110 95 80 70 61 53 44

910 920 173 158 143 128 113 98 83 71 63 54 46

920 930 176 161 146 131 116 101 86 73 64 56 47

930 940 179 164 148 133 118 103 88 74 66 57 49

940 950 181 166 151 136 121 106 91 76 67 59 50

950 960 184 169 154 139 124 109 94 79 69 60 52

960 970 187 172 157 142 126 111 96 81 70 62 53

970 980 189 174 159 144 129 114 99 84 72 63 55

980 990 192 177 162 147 132 117 102 87 73 65 56

990 1,000 195 180 165 150 135 119 104 89 75 66 58

1,000 1,010 197 182 167 152 137 122 107 92 77 68 59

1,010 1,020 200 185 170 155 140 125 110 95 80 69 61

1,020 1,030 203 188 173 158 143 128 113 97 82 71 62

1,030 1,040 206 191 175 160 145 130 115 100 85 72 64

1,040 1,050 208 193 178 163 148 133 118 103 88 74 65

1,050 1,060 211 196 181 166 151 136 121 106 91 75 67

1,060 1,070 214 199 184 169 153 138 123 108 93 78 68

1,070 1,080 216 201 186 171 156 141 126 111 96 81 70

1,080 1,090 219 204 189 174 159 144 129 114 99 84 71

1,090 1,100 222 207 192 177 162 146 131 116 101 86 73

1,100 1,110 224 209 194 179 164 149 134 119 104 89 74

1,110 1,120 227 212 197 182 167 152 137 122 107 92 77

1,120 1,130 230 215 200 185 170 155 140 124 109 94 79

1,130 1,140 233 218 202 187 172 157 142 127 112 97 82

1,140 1,150 235 220 205 190 175 160 145 130 115 100 85

1,150 1,160 238 223 208 193 178 163 148 133 118 102 87

1,160 1,170 241 226 211 196 180 165 150 135 120 105 90

1,170 1,180 243 228 213 198 183 168 153 138 123 108 93

1,180 1,190 246 231 216 201 186 171 156 141 126 111 95

1,190 1,200 249 234 219 204 189 173 158 143 128 113 98

1,200 1,210 252 236 221 206 191 176 161 146 131 116 101

1,210 1,220 255 239 224 209 194 179 164 149 134 119 104

1,220 1,230 258 242 227 212 197 182 167 151 136 121 106

1,230 1,240 261 245 229 214 199 184 169 154 139 124 109

1,240 1,250 264 247 232 217 202 187 172 157 142 127 112

-6-
MARRIED Persons—WEEKLY Payroll Period

(For Wages Paid in July–Dec 2001)

If 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 tax to be withheld is—

$0 $125 00000000000

125 130 10000000000

130 135 10000000000

135 140 20000000000

140 145 30000000000

145 150 40000000000

150 155 40000000000

155 160 50000000000

160 165 60000000000

165 170 70000000000

170 175 70000000000

175 180 80000000000

180 185 90000000000

185 190 10 1 0 0 0 0 0 0 0 0 0

190 195 10 2 0 0 0 0 0 0 0 0 0

195 200 11 3 0 0 0 0 0 0 0 0 0

200 210 12 4 0 0 0 0 0 0 0 0 0

210 220 14 5 0 0 0 0 0 0 0 0 0

220 230 15 7 0 0 0 0 0 0 0 0 0

230 240 17 8 0 0 0 0 0 0 0 0 0

240 250 18 10 1 0 0 0 0 0 0 0 0

250 260 20 11 3 0 0 0 0 0 0 0 0

260 270 21 13 4 0 0 0 0 0 0 0 0

270 280 23 14 6 0 0 0 0 0 0 0 0

280 290 24 16 7 0 0 0 0 0 0 0 0

290 300 26 17 9 1 0 0 0 0 0 0 0

300 310 27 19 10 2 0 0 0 0 0 0 0

310 320 29 20 12 4 0 0 0 0 0 0 0

320 330 30 22 13 5 0 0 0 0 0 0 0

330 340 32 23 15 7 0 0 0 0 0 0 0

340 350 33 25 16 8 0 0 0 0 0 0 0

350 360 35 26 18 10 1 0 0 0 0 0 0

360 370 36 28 19 11 3 0 0 0 0 0 0

370 380 38 29 21 13 4 0 0 0 0 0 0

380 390 39 31 22 14 6 0 0 0 0 0 0

390 400 41 32 24 16 7 0 0 0 0 0 0

400 410 42 34 25 17 9 0 0 0 0 0 0

410 420 44 35 27 19 10 2 0 0 0 0 0

420 430 45 37 28 20 12 3 0 0 0 0 0

430 440 47 38 30 22 13 5 0 0 0 0 0

440 450 48 40 31 23 15 6 0 0 0 0 0

450 460 50 41 33 25 16 8 0 0 0 0 0

460 470 51 43 34 26 18 9 1 0 0 0 0

470 480 53 44 36 28 19 11 2 0 0 0 0

480 490 54 46 37 29 21 12 4 0 0 0 0

490 500 56 47 39 31 22 14 5 0 0 0 0

500 510 57 49 40 32 24 15 7 0 0 0 0

510 520 59 50 42 34 25 17 8 0 0 0 0

520 530 60 52 43 35 27 18 10 2 0 0 0

530 540 62 53 45 37 28 20 11 3 0 0 0

540 550 63 55 46 38 30 21 13 5 0 0 0

550 560 65 56 48 40 31 23 14 6 0 0 0

560 570 66 58 49 41 33 24 16 8 0 0 0

570 580 68 59 51 43 34 26 17 9 1 0 0

580 590 69 61 52 44 36 27 19 11 2 0 0

590 600 71 62 54 46 37 29 20 12 4 0 0

600 610 72 64 55 47 39 30 22 14 5 0 0

610 620 74 65 57 49 40 32 23 15 7 0 0

620 630 75 67 58 50 42 33 25 17 8 0 0

630 640 77 68 60 52 43 35 26 18 10 1 0

640 650 78 70 61 53 45 36 28 20 11 3 0

650 660 80 71 63 55 46 38 29 21 13 4 0

660 670 81 73 64 56 48 39 31 23 14 6 0

670 680 83 74 66 58 49 41 32 24 16 7 0

680 690 84 76 67 59 51 42 34 26 17 9 0

690 700 86 77 69 61 52 44 35 27 19 10 2

700 710 87 79 70 62 54 45 37 29 20 12 3

710 720 89 80 72 64 55 47 38 30 22 13 5

720 730 90 82 73 65 57 48 40 32 23 15 6

730 740 92 83 75 67 58 50 41 33 25 16 8

-7-
$1,400 and over Use Table 1(b) for a MARRIED person on page 3. Also see the instructions on page 2.

MARRIED Persons—WEEKLY Payroll Period

(For Wages Paid in July–Dec 2001)

If 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 tax to be withheld is—

$740 $750 93 85 76 68 60 51 43 35 26 18 9

750 760 95 86 78 70 61 53 44 36 28 19 11

760 770 96 88 79 71 63 54 46 38 29 21 12

770 780 98 89 81 73 64 56 47 39 31 22 14

780 790 99 91 82 74 66 57 49 41 32 24 15

790 800 101 92 84 76 67 59 50 42 34 25 17

800 810 102 94 85 77 69 60 52 44 35 27 18

810 820 104 95 87 79 70 62 53 45 37 28 20

820 830 105 97 88 80 72 63 55 47 38 30 21

830 840 107 98 90 82 73 65 56 48 40 31 23

840 850 108 100 91 83 75 66 58 50 41 33 24

850 860 110 101 93 85 76 68 59 51 43 34 26

860 870 111 103 94 86 78 69 61 53 44 36 27

870 880 113 104 96 88 79 71 62 54 46 37 29

880 890 114 106 97 89 81 72 64 56 47 39 30

890 900 116 107 99 91 82 74 65 57 49 40 32

900 910 117 109 100 92 84 75 67 59 50 42 33

910 920 119 110 102 94 85 77 68 60 52 43 35

920 930 120 112 103 95 87 78 70 62 53 45 36

930 940 122 113 105 97 88 80 71 63 55 46 38

940 950 123 115 106 98 90 81 73 65 56 48 39

950 960 125 116 108 100 91 83 74 66 58 49 41

960 970 127 118 109 101 93 84 76 68 59 51 42

970 980 129 119 111 103 94 86 77 69 61 52 44

980 990 132 121 112 104 96 87 79 71 62 54 45

990 1,000 135 122 114 106 97 89 80 72 64 55 47

1,000 1,010 138 124 115 107 99 90 82 74 65 57 48

1,010 1,020 140 125 117 109 100 92 83 75 67 58 50

1,020 1,030 143 128 118 110 102 93 85 77 68 60 51

1,030 1,040 146 131 120 112 103 95 86 78 70 61 53

1,040 1,050 148 133 121 113 105 96 88 80 71 63 54

1,050 1,060 151 136 123 115 106 98 89 81 73 64 56

1,060 1,070 154 139 124 116 108 99 91 83 74 66 57

1,070 1,080 156 141 126 118 109 101 92 84 76 67 59

1,080 1,090 159 144 129 119 111 102 94 86 77 69 60

1,090 1,100 162 147 132 121 112 104 95 87 79 70 62

1,100 1,110 165 150 134 122 114 105 97 89 80 72 63

1,110 1,120 167 152 137 124 115 107 98 90 82 73 65

1,120 1,130 170 155 140 125 117 108 100 92 83 75 66

1,130 1,140 173 158 143 128 118 110 101 93 85 76 68

1,140 1,150 175 160 145 130 120 111 103 95 86 78 69

1,150 1,160 178 163 148 133 121 113 104 96 88 79 71

1,160 1,170 181 166 151 136 123 114 106 98 89 81 72

1,170 1,180 183 168 153 138 124 116 107 99 91 82 74

1,180 1,190 186 171 156 141 126 117 109 101 92 84 75

1,190 1,200 189 174 159 144 129 119 110 102 94 85 77

1,200 1,210 192 177 161 146 131 120 112 104 95 87 78

1,210 1,220 194 179 164 149 134 122 113 105 97 88 80

1,220 1,230 197 182 167 152 137 123 115 107 98 90 81

1,230 1,240 200 185 170 155 139 125 116 108 100 91 83

1,240 1,250 202 187 172 157 142 127 118 110 101 93 84

1,250 1,260 205 190 175 160 145 130 119 111 103 94 86

1,260 1,270 208 193 178 163 148 133 121 113 104 96 87

1,270 1,280 210 195 180 165 150 135 122 114 106 97 89

1,280 1,290 213 198 183 168 153 138 124 116 107 99 90

1,290 1,300 216 201 186 171 156 141 126 117 109 100 92

1,300 1,310 219 204 188 173 158 143 128 119 110 102 93

1,310 1,320 221 206 191 176 161 146 131 120 112 103 95

1,320 1,330 224 209 194 179 164 149 134 122 113 105 96

1,330 1,340 227 212 197 182 166 151 136 123 115 106 98

1,340 1,350 229 214 199 184 169 154 139 125 116 108 99

1,350 1,360 232 217 202 187 172 157 142 127 118 109 101

1,360 1,370 235 220 205 190 175 160 144 129 119 111 102

1,370 1,380 237 222 207 192 177 162 147 132 121 112 104

1,380 1,390 240 225 210 195 180 165 150 135 122 114 105

1,390 1,400 243 228 213 198 183 168 153 137 124 115 107

-8-
SINGLE Persons—BIWEEKLY Payroll Period

(For Wages Paid in July–Dec 2001)

If 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 tax to be withheld is—

$0 $105 00000000000

105 110 10000000000

110 115 20000000000

115 120 20000000000

120 125 30000000000

125 130 40000000000

130 135 50000000000

135 140 50000000000

140 145 60000000000

145 150 70000000000

150 155 80000000000

155 160 80000000000

160 165 90000000000

165 170 10 0 0 0 0 0 0 0 0 0 0

170 175 11 0 0 0 0 0 0 0 0 0 0

175 180 11 0 0 0 0 0 0 0 0 0 0

180 185 12 0 0 0 0 0 0 0 0 0 0

185 190 13 0 0 0 0 0 0 0 0 0 0

190 195 14 0 0 0 0 0 0 0 0 0 0

195 200 14 0 0 0 0 0 0 0 0 0 0

200 205 15 0 0 0 0 0 0 0 0 0 0

205 210 16 0 0 0 0 0 0 0 0 0 0

210 215 17 0 0 0 0 0 0 0 0 0 0

215 220 17 1 0 0 0 0 0 0 0 0 0

220 225 18 1 0 0 0 0 0 0 0 0 0

225 230 19 2 0 0 0 0 0 0 0 0 0

230 235 20 3 0 0 0 0 0 0 0 0 0

235 240 20 4 0 0 0 0 0 0 0 0 0

240 245 21 4 0 0 0 0 0 0 0 0 0

245 250 22 5 0 0 0 0 0 0 0 0 0

250 260 23 6 0 0 0 0 0 0 0 0 0

260 270 24 8 0 0 0 0 0 0 0 0 0

270 280 26 9 0 0 0 0 0 0 0 0 0

280 290 27 11 0 0 0 0 0 0 0 0 0

290 300 29 12 0 0 0 0 0 0 0 0 0

300 310 30 14 0 0 0 0 0 0 0 0 0

310 320 32 15 0 0 0 0 0 0 0 0 0

320 330 33 17 0 0 0 0 0 0 0 0 0

330 340 35 18 2 0 0 0 0 0 0 0 0

340 350 36 20 3 0 0 0 0 0 0 0 0

350 360 38 21 5 0 0 0 0 0 0 0 0

360 370 39 23 6 0 0 0 0 0 0 0 0

370 380 41 24 8 0 0 0 0 0 0 0 0

380 390 42 26 9 0 0 0 0 0 0 0 0

390 400 44 27 11 0 0 0 0 0 0 0 0

400 410 45 29 12 0 0 0 0 0 0 0 0

410 420 47 30 14 0 0 0 0 0 0 0 0

420 430 48 32 15 0 0 0 0 0 0 0 0

430 440 50 33 17 0 0 0 0 0 0 0 0

440 450 51 35 18 1 0 0 0 0 0 0 0

450 460 53 36 20 3 0 0 0 0 0 0 0

460 470 54 38 21 4 0 0 0 0 0 0 0

470 480 56 39 23 6 0 0 0 0 0 0 0

480 490 57 41 24 7 0 0 0 0 0 0 0

490 500 59 42 26 9 0 0 0 0 0 0 0

500 520 61 44 28 11 0 0 0 0 0 0 0

520 540 64 47 31 14 0 0 0 0 0 0 0

540 560 67 50 34 17 0 0 0 0 0 0 0

560 580 70 53 37 20 3 0 0 0 0 0 0

580 600 73 56 40 23 6 0 0 0 0 0 0

600 620 76 59 43 26 9 0 0 0 0 0 0

620 640 79 62 46 29 12 0 0 0 0 0 0

640 660 82 65 49 32 15 0 0 0 0 0 0

660 680 85 68 52 35 18 2 0 0 0 0 0

680 700 88 71 55 38 21 5 0 0 0 0 0

700 720 91 74 58 41 24 8 0 0 0 0 0

720 740 94 77 61 44 27 11 0 0 0 0 0

740 760 97 80 64 47 30 14 0 0 0 0 0

760 780 100 83 67 50 33 17 0 0 0 0 0

780 800 103 86 70 53 36 20 3 0 0 0 0

-9-
$2,100 and over Use Table 2(a) for a SINGLE person on page 3. Also see the instructions on page 2.

SINGLE Persons—BIWEEKLY Payroll Period

(For Wages Paid in July–Dec 2001)

If 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 tax to be withheld is—

$800 $820 106 89 73 56 39 23 6 0 0 0 0

820 840 109 92 76 59 42 26 9 0 0 0 0

840 860 112 95 79 62 45 29 12 0 0 0 0

860 880 115 98 82 65 48 32 15 0 0 0 0

880 900 118 101 85 68 51 35 18 1 0 0 0

900 920 121 104 88 71 54 38 21 4 0 0 0

920 940 124 107 91 74 57 41 24 7 0 0 0

940 960 127 110 94 77 60 44 27 10 0 0 0

960 980 130 113 97 80 63 47 30 13 0 0 0

980 1,000 133 116 100 83 66 50 33 16 0 0 0

1,000 1,020 136 119 103 86 69 53 36 19 2 0 0

1,020 1,040 139 122 106 89 72 56 39 22 5 0 0

1,040 1,060 142 125 109 92 75 59 42 25 8 0 0

1,060 1,080 145 128 112 95 78 62 45 28 11 0 0

1,080 1,100 148 131 115 98 81 65 48 31 14 0 0

1,100 1,120 152 134 118 101 84 68 51 34 17 1 0

1,120 1,140 157 137 121 104 87 71 54 37 20 4 0

1,140 1,160 163 140 124 107 90 74 57 40 23 7 0

1,160 1,180 168 143 127 110 93 77 60 43 26 10 0

1,180 1,200 174 146 130 113 96 80 63 46 29 13 0

1,200 1,220 179 149 133 116 99 83 66 49 32 16 0

1,220 1,240 184 154 136 119 102 86 69 52 35 19 2

1,240 1,260 190 160 139 122 105 89 72 55 38 22 5

1,260 1,280 195 165 142 125 108 92 75 58 41 25 8

1,280 1,300 201 170 145 128 111 95 78 61 44 28 11

1,300 1,320 206 176 148 131 114 98 81 64 47 31 14

1,320 1,340 211 181 151 134 117 101 84 67 50 34 17

1,340 1,360 217 187 157 137 120 104 87 70 53 37 20

1,360 1,380 222 192 162 140 123 107 90 73 56 40 23

1,380 1,400 228 197 167 143 126 110 93 76 59 43 26

1,400 1,420 233 203 173 146 129 113 96 79 62 46 29

1,420 1,440 238 208 178 149 132 116 99 82 65 49 32

1,440 1,460 244 214 184 153 135 119 102 85 68 52 35

1,460 1,480 249 219 189 159 138 122 105 88 71 55 38

1,480 1,500 255 224 194 164 141 125 108 91 74 58 41

1,500 1,520 260 230 200 170 144 128 111 94 77 61 44

1,520 1,540 265 235 205 175 147 131 114 97 80 64 47

1,540 1,560 271 241 211 180 150 134 117 100 83 67 50

1,560 1,580 276 246 216 186 156 137 120 103 86 70 53

1,580 1,600 282 251 221 191 161 140 123 106 89 73 56

1,600 1,620 287 257 227 197 166 143 126 109 92 76 59

1,620 1,640 292 262 232 202 172 146 129 112 95 79 62

1,640 1,660 298 268 238 207 177 149 132 115 98 82 65

1,660 1,680 303 273 243 213 183 153 135 118 101 85 68

1,680 1,700 309 278 248 218 188 158 138 121 104 88 71

1,700 1,720 314 284 254 224 193 163 141 124 107 91 74

1,720 1,740 319 289 259 229 199 169 144 127 110 94 77

1,740 1,760 325 295 265 234 204 174 147 130 113 97 80

1,760 1,780 330 300 270 240 210 180 150 133 116 100 83

1,780 1,800 336 305 275 245 215 185 155 136 119 103 86

1,800 1,820 341 311 281 251 220 190 160 139 122 106 89

1,820 1,840 346 316 286 256 226 196 166 142 125 109 92

1,840 1,860 352 322 292 261 231 201 171 145 128 112 95

1,860 1,880 357 327 297 267 237 207 176 148 131 115 98

1,880 1,900 363 332 302 272 242 212 182 152 134 118 101

1,900 1,920 368 338 308 278 247 217 187 157 137 121 104

1,920 1,940 373 343 313 283 253 223 193 163 140 124 107

1,940 1,960 379 349 319 288 258 228 198 168 143 127 110

1,960 1,980 384 354 324 294 264 234 203 173 146 130 113

1,980 2,000 390 359 329 299 269 239 209 179 149 133 116

2,000 2,020 395 365 335 305 274 244 214 184 154 136 119

2,020 2,040 400 370 340 310 280 250 220 190 159 139 122

2,040 2,060 406 376 346 315 285 255 225 195 165 142 125

2,060 2,080 411 381 351 321 291 261 230 200 170 145 128

2,080 2,100 417 386 356 326 296 266 236 206 176 148 131

-10-
MARRIED Persons—BIWEEKLY Payroll Period

(For Wages Paid in July–Dec 2001)

If 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 tax to be withheld is—

$0 $250 00000000000

250 260 10000000000

260 270 30000000000

270 280 40000000000

280 290 60000000000

290 300 70000000000

300 310 90000000000

310 320 10 0 0 0 0 0 0 0 0 0 0

320 330 12 0 0 0 0 0 0 0 0 0 0

330 340 13 0 0 0 0 0 0 0 0 0 0

340 350 15 0 0 0 0 0 0 0 0 0 0

350 360 16 0 0 0 0 0 0 0 0 0 0

360 370 18 1 0 0 0 0 0 0 0 0 0

370 380 19 2 0 0 0 0 0 0 0 0 0

380 390 21 4 0 0 0 0 0 0 0 0 0

390 400 22 5 0 0 0 0 0 0 0 0 0

400 410 24 7 0 0 0 0 0 0 0 0 0

410 420 25 8 0 0 0 0 0 0 0 0 0

420 430 27 10 0 0 0 0 0 0 0 0 0

430 440 28 11 0 0 0 0 0 0 0 0 0

440 450 30 13 0 0 0 0 0 0 0 0 0

450 460 31 14 0 0 0 0 0 0 0 0 0

460 470 33 16 0 0 0 0 0 0 0 0 0

470 480 34 17 1 0 0 0 0 0 0 0 0

480 490 36 19 2 0 0 0 0 0 0 0 0

490 500 37 20 4 0 0 0 0 0 0 0 0

500 520 39 23 6 0 0 0 0 0 0 0 0

520 540 42 26 9 0 0 0 0 0 0 0 0

540 560 45 29 12 0 0 0 0 0 0 0 0

560 580 48 32 15 0 0 0 0 0 0 0 0

580 600 51 35 18 1 0 0 0 0 0 0 0

600 620 54 38 21 4 0 0 0 0 0 0 0

620 640 57 41 24 7 0 0 0 0 0 0 0

640 660 60 44 27 10 0 0 0 0 0 0 0

660 680 63 47 30 13 0 0 0 0 0 0 0

680 700 66 50 33 16 0 0 0 0 0 0 0

700 720 69 53 36 19 2 0 0 0 0 0 0

720 740 72 56 39 22 5 0 0 0 0 0 0

740 760 75 59 42 25 8 0 0 0 0 0 0

760 780 78 62 45 28 11 0 0 0 0 0 0

780 800 81 65 48 31 14 0 0 0 0 0 0

800 820 84 68 51 34 17 1 0 0 0 0 0

820 840 87 71 54 37 20 4 0 0 0 0 0

840 860 90 74 57 40 23 7 0 0 0 0 0

860 880 93 77 60 43 26 10 0 0 0 0 0

880 900 96 80 63 46 29 13 0 0 0 0 0

900 920 99 83 66 49 32 16 0 0 0 0 0

920 940 102 86 69 52 35 19 2 0 0 0 0

940 960 105 89 72 55 38 22 5 0 0 0 0

960 980 108 92 75 58 41 25 8 0 0 0 0

980 1,000 111 95 78 61 44 28 11 0 0 0 0

1,000 1,020 114 98 81 64 47 31 14 0 0 0 0

1,020 1,040 117 101 84 67 50 34 17 0 0 0 0

1,040 1,060 120 104 87 70 53 37 20 3 0 0 0

1,060 1,080 123 107 90 73 56 40 23 6 0 0 0

1,080 1,100 126 110 93 76 59 43 26 9 0 0 0

1,100 1,120 129 113 96 79 62 46 29 12 0 0 0

1,120 1,140 132 116 99 82 65 49 32 15 0 0 0

1,140 1,160 135 119 102 85 68 52 35 18 1 0 0

1,160 1,180 138 122 105 88 71 55 38 21 4 0 0

1,180 1,200 141 125 108 91 74 58 41 24 7 0 0

1,200 1,220 144 128 111 94 77 61 44 27 10 0 0

1,220 1,240 147 131 114 97 80 64 47 30 13 0 0

1,240 1,260 150 134 117 100 83 67 50 33 16 0 0

1,260 1,280 153 137 120 103 86 70 53 36 19 3 0

1,280 1,300 156 140 123 106 89 73 56 39 22 6 0

1,300 1,320 159 143 126 109 92 76 59 42 25 9 0

1,320 1,340 162 146 129 112 95 79 62 45 28 12 0

1,340 1,360 165 149 132 115 98 82 65 48 31 15 0

1,360 1,380 168 152 135 118 101 85 68 51 34 18 1

-11-
$2,700 and over Use Table 2(b) for a MARRIED person on page 3. Also see the instructions on page 2.

MARRIED Persons—BIWEEKLY Payroll Period

(For Wages Paid in July–Dec 2001)

If 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 tax to be withheld is—

$1,380 $1,400 171 155 138 121 104 88 71 54 37 21 4

1,400 1,420 174 158 141 124 107 91 74 57 40 24 7

1,420 1,440 177 161 144 127 110 94 77 60 43 27 10

1,440 1,460 180 164 147 130 113 97 80 63 46 30 13

1,460 1,480 183 167 150 133 116 100 83 66 49 33 16

1,480 1,500 186 170 153 136 119 103 86 69 52 36 19

1,500 1,520 189 173 156 139 122 106 89 72 55 39 22

1,520 1,540 192 176 159 142 125 109 92 75 58 42 25

1,540 1,560 195 179 162 145 128 112 95 78 61 45 28

1,560 1,580 198 182 165 148 131 115 98 81 64 48 31

1,580 1,600 201 185 168 151 134 118 101 84 67 51 34

1,600 1,620 204 188 171 154 137 121 104 87 70 54 37

1,620 1,640 207 191 174 157 140 124 107 90 73 57 40

1,640 1,660 210 194 177 160 143 127 110 93 76 60 43

1,660 1,680 213 197 180 163 146 130 113 96 79 63 46

1,680 1,700 216 200 183 166 149 133 116 99 82 66 49

1,700 1,720 219 203 186 169 152 136 119 102 85 69 52

1,720 1,740 222 206 189 172 155 139 122 105 88 72 55

1,740 1,760 225 209 192 175 158 142 125 108 91 75 58

1,760 1,780 228 212 195 178 161 145 128 111 94 78 61

1,780 1,800 231 215 198 181 164 148 131 114 97 81 64

1,800 1,820 234 218 201 184 167 151 134 117 100 84 67

1,820 1,840 237 221 204 187 170 154 137 120 103 87 70

1,840 1,860 240 224 207 190 173 157 140 123 106 90 73

1,860 1,880 243 227 210 193 176 160 143 126 109 93 76

1,880 1,900 246 230 213 196 179 163 146 129 112 96 79

1,900 1,920 249 233 216 199 182 166 149 132 115 99 82

1,920 1,940 254 236 219 202 185 169 152 135 118 102 85

1,940 1,960 259 239 222 205 188 172 155 138 121 105 88

1,960 1,980 264 242 225 208 191 175 158 141 124 108 91

1,980 2,000 270 245 228 211 194 178 161 144 127 111 94

2,000 2,020 275 248 231 214 197 181 164 147 130 114 97

2,020 2,040 281 251 234 217 200 184 167 150 133 117 100

2,040 2,060 286 256 237 220 203 187 170 153 136 120 103

2,060 2,080 291 261 240 223 206 190 173 156 139 123 106

2,080 2,100 297 267 243 226 209 193 176 159 142 126 109

2,100 2,120 302 272 246 229 212 196 179 162 145 129 112

2,120 2,140 308 277 249 232 215 199 182 165 148 132 115

2,140 2,160 313 283 253 235 218 202 185 168 151 135 118

2,160 2,180 318 288 258 238 221 205 188 171 154 138 121

2,180 2,200 324 294 264 241 224 208 191 174 157 141 124

2,200 2,220 329 299 269 244 227 211 194 177 160 144 127

2,220 2,240 335 304 274 247 230 214 197 180 163 147 130

2,240 2,260 340 310 280 250 233 217 200 183 166 150 133

2,260 2,280 345 315 285 255 236 220 203 186 169 153 136

2,280 2,300 351 321 291 260 239 223 206 189 172 156 139

2,300 2,320 356 326 296 266 242 226 209 192 175 159 142

2,320 2,340 362 331 301 271 245 229 212 195 178 162 145

2,340 2,360 367 337 307 277 248 232 215 198 181 165 148

2,360 2,380 372 342 312 282 252 235 218 201 184 168 151

2,380 2,400 378 348 318 287 257 238 221 204 187 171 154

2,400 2,420 383 353 323 293 263 241 224 207 190 174 157

2,420 2,440 389 358 328 298 268 244 227 210 193 177 160

2,440 2,460 394 364 334 304 274 247 230 213 196 180 163

2,460 2,480 399 369 339 309 279 250 233 216 199 183 166

2,480 2,500 405 375 345 314 284 254 236 219 202 186 169

2,500 2,520 410 380 350 320 290 260 239 222 205 189 172

2,520 2,540 416 385 355 325 295 265 242 225 208 192 175

2,540 2,560 421 391 361 331 301 270 245 228 211 195 178

2,560 2,580 426 396 366 336 306 276 248 231 214 198 181

2,580 2,600 432 402 372 341 311 281 251 234 217 201 184

2,600 2,620 437 407 377 347 317 287 256 237 220 204 187

2,620 2,640 443 412 382 352 322 292 262 240 223 207 190

2,640 2,660 448 418 388 358 328 297 267 243 226 210 193

2,660 2,680 453 423 393 363 333 303 273 246 229 213 196

2,680 2,700 459 429 399 368 338 308 278 249 232 216 199

-12-
SINGLE Persons—SEMIMONTHLY Payroll Period

(For Wages Paid in July–Dec 2001)

If 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 tax to be withheld is—

$0 $115 00000000000

115 120 10000000000

120 125 20000000000

125 130 30000000000

130 135 30000000000

135 140 40000000000

140 145 50000000000

145 150 60000000000

150 155 60000000000

155 160 70000000000

160 165 80000000000

165 170 90000000000

170 175 90000000000

175 180 10 0 0 0 0 0 0 0 0 0 0

180 185 11 0 0 0 0 0 0 0 0 0 0

185 190 12 0 0 0 0 0 0 0 0 0 0

190 195 12 0 0 0 0 0 0 0 0 0 0

195 200 13 0 0 0 0 0 0 0 0 0 0

200 205 14 0 0 0 0 0 0 0 0 0 0

205 210 15 0 0 0 0 0 0 0 0 0 0

210 215 15 0 0 0 0 0 0 0 0 0 0

215 220 16 0 0 0 0 0 0 0 0 0 0

220 225 17 0 0 0 0 0 0 0 0 0 0

225 230 18 0 0 0 0 0 0 0 0 0 0

230 235 18 0 0 0 0 0 0 0 0 0 0

235 240 19 1 0 0 0 0 0 0 0 0 0

240 245 20 2 0 0 0 0 0 0 0 0 0

245 250 21 2 0 0 0 0 0 0 0 0 0

250 260 22 4 0 0 0 0 0 0 0 0 0

260 270 23 5 0 0 0 0 0 0 0 0 0

270 280 25 7 0 0 0 0 0 0 0 0 0

280 290 26 8 0 0 0 0 0 0 0 0 0

290 300 28 10 0 0 0 0 0 0 0 0 0

300 310 29 11 0 0 0 0 0 0 0 0 0

310 320 31 13 0 0 0 0 0 0 0 0 0

320 330 32 14 0 0 0 0 0 0 0 0 0

330 340 34 16 0 0 0 0 0 0 0 0 0

340 350 35 17 0 0 0 0 0 0 0 0 0

350 360 37 19 0 0 0 0 0 0 0 0 0

360 370 38 20 2 0 0 0 0 0 0 0 0

370 380 40 22 3 0 0 0 0 0 0 0 0

380 390 41 23 5 0 0 0 0 0 0 0 0

390 400 43 25 6 0 0 0 0 0 0 0 0

400 410 44 26 8 0 0 0 0 0 0 0 0

410 420 46 28 9 0 0 0 0 0 0 0 0

420 430 47 29 11 0 0 0 0 0 0 0 0

430 440 49 31 12 0 0 0 0 0 0 0 0

440 450 50 32 14 0 0 0 0 0 0 0 0

450 460 52 34 15 0 0 0 0 0 0 0 0

460 470 53 35 17 0 0 0 0 0 0 0 0

470 480 55 37 18 0 0 0 0 0 0 0 0

480 490 56 38 20 2 0 0 0 0 0 0 0

490 500 58 40 21 3 0 0 0 0 0 0 0

500 520 60 42 24 6 0 0 0 0 0 0 0

520 540 63 45 27 9 0 0 0 0 0 0 0

540 560 66 48 30 12 0 0 0 0 0 0 0

560 580 69 51 33 15 0 0 0 0 0 0 0

580 600 72 54 36 18 0 0 0 0 0 0 0

600 620 75 57 39 21 2 0 0 0 0 0 0

620 640 78 60 42 24 5 0 0 0 0 0 0

640 660 81 63 45 27 8 0 0 0 0 0 0

660 680 84 66 48 30 11 0 0 0 0 0 0

680 700 87 69 51 33 14 0 0 0 0 0 0

700 720 90 72 54 36 17 0 0 0 0 0 0

720 740 93 75 57 39 20 2 0 0 0 0 0

740 760 96 78 60 42 23 5 0 0 0 0 0

760 780 99 81 63 45 26 8 0 0 0 0 0

780 800 102 84 66 48 29 11 0 0 0 0 0

800 820 105 87 69 51 32 14 0 0 0 0 0

820 840 108 90 72 54 35 17 0 0 0 0 0

-13-
$2,140 and over Use Table 3(a) for a SINGLE person on page 3. Also see the instructions on page 2.

SINGLE Persons—SEMIMONTHLY Payroll Period

(For Wages Paid in July–Dec 2001)

If 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 tax to be withheld is—

$840 $860 111 93 75 57 38 20 2 0 0 0 0

860 880 114 96 78 60 41 23 5 0 0 0 0

880 900 117 99 81 63 44 26 8 0 0 0 0

900 920 120 102 84 66 47 29 11 0 0 0 0

920 940 123 105 87 69 50 32 14 0 0 0 0

940 960 126 108 90 72 53 35 17 0 0 0 0

960 980 129 111 93 75 56 38 20 2 0 0 0

980 1,000 132 114 96 78 59 41 23 5 0 0 0

1,000 1,020 135 117 99 81 62 44 26 8 0 0 0

1,020 1,040 138 120 102 84 65 47 29 11 0 0 0

1,040 1,060 141 123 105 87 68 50 32 14 0 0 0

1,060 1,080 144 126 108 90 71 53 35 17 0 0 0

1,080 1,100 147 129 111 93 74 56 38 20 2 0 0

1,100 1,120 150 132 114 96 77 59 41 23 5 0 0

1,120 1,140 153 135 117 99 80 62 44 26 8 0 0

1,140 1,160 156 138 120 102 83 65 47 29 11 0 0

1,160 1,180 159 141 123 105 86 68 50 32 14 0 0

1,180 1,200 162 144 126 108 89 71 53 35 17 0 0

1,200 1,220 167 147 129 111 92 74 56 38 20 2 0

1,220 1,240 172 150 132 114 95 77 59 41 23 5 0

1,240 1,260 177 153 135 117 98 80 62 44 26 8 0

1,260 1,280 183 156 138 120 101 83 65 47 29 11 0

1,280 1,300 188 159 141 123 104 86 68 50 32 14 0

1,300 1,320 194 162 144 126 107 89 71 53 35 17 0

1,320 1,340 199 166 147 129 110 92 74 56 38 20 2

1,340 1,360 204 172 150 132 113 95 77 59 41 23 5

1,360 1,380 210 177 153 135 116 98 80 62 44 26 8

1,380 1,400 215 183 156 138 119 101 83 65 47 29 11

1,400 1,420 221 188 159 141 122 104 86 68 50 32 14

1,420 1,440 226 193 162 144 125 107 89 71 53 35 17

1,440 1,460 231 199 166 147 128 110 92 74 56 38 20

1,460 1,480 237 204 172 150 131 113 95 77 59 41 23

1,480 1,500 242 210 177 153 134 116 98 80 62 44 26

1,500 1,520 248 215 182 156 137 119 101 83 65 47 29

1,520 1,540 253 220 188 159 140 122 104 86 68 50 32

1,540 1,560 258 226 193 162 143 125 107 89 71 53 35

1,560 1,580 264 231 199 166 146 128 110 92 74 56 38

1,580 1,600 269 237 204 171 149 131 113 95 77 59 41

1,600 1,620 275 242 209 177 152 134 116 98 80 62 44

1,620 1,640 280 247 215 182 155 137 119 101 83 65 47

1,640 1,660 285 253 220 188 158 140 122 104 86 68 50

1,660 1,680 291 258 226 193 161 143 125 107 89 71 53

1,680 1,700 296 264 231 198 166 146 128 110 92 74 56

1,700 1,720 302 269 236 204 171 149 131 113 95 77 59

1,720 1,740 307 274 242 209 177 152 134 116 98 80 62

1,740 1,760 312 280 247 215 182 155 137 119 101 83 65

1,760 1,780 318 285 253 220 187 158 140 122 104 86 68

1,780 1,800 323 291 258 225 193 161 143 125 107 89 71

1,800 1,820 329 296 263 231 198 166 146 128 110 92 74

1,820 1,840 334 301 269 236 204 171 149 131 113 95 77

1,840 1,860 339 307 274 242 209 176 152 134 116 98 80

1,860 1,880 345 312 280 247 214 182 155 137 119 101 83

1,880 1,900 350 318 285 252 220 187 158 140 122 104 86

1,900 1,920 356 323 290 258 225 193 161 143 125 107 89

1,920 1,940 361 328 296 263 231 198 165 146 128 110 92

1,940 1,960 366 334 301 269 236 203 171 149 131 113 95

1,960 1,980 372 339 307 274 241 209 176 152 134 116 98

1,980 2,000 377 345 312 279 247 214 181 155 137 119 101

2,000 2,020 383 350 317 285 252 220 187 158 140 122 104

2,020 2,040 388 355 323 290 258 225 192 161 143 125 107

2,040 2,060 393 361 328 296 263 230 198 165 146 128 110

2,060 2,080 399 366 334 301 268 236 203 170 149 131 113

2,080 2,100 404 372 339 306 274 241 208 176 152 134 116

2,100 2,120 410 377 344 312 279 247 214 181 155 137 119

2,120 2,140 415 382 350 317 285 252 219 187 158 140 122

-14-
MARRIED Persons—SEMIMONTHLY Payroll Period

(For Wages Paid in July–Dec 2001)

If 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 tax to be withheld is—

$0 $270 00000000000

270 280 10000000000

280 290 20000000000

290 300 40000000000

300 310 50000000000

310 320 70000000000

320 330 80000000000

330 340 10 0 0 0 0 0 0 0 0 0 0

340 350 11 0 0 0 0 0 0 0 0 0 0

350 360 13 0 0 0 0 0 0 0 0 0 0

360 370 14 0 0 0 0 0 0 0 0 0 0

370 380 16 0 0 0 0 0 0 0 0 0 0

380 390 17 0 0 0 0 0 0 0 0 0 0

390 400 19 1 0 0 0 0 0 0 0 0 0

400 410 20 2 0 0 0 0 0 0 0 0 0

410 420 22 4 0 0 0 0 0 0 0 0 0

420 430 23 5 0 0 0 0 0 0 0 0 0

430 440 25 7 0 0 0 0 0 0 0 0 0

440 450 26 8 0 0 0 0 0 0 0 0 0

450 460 28 10 0 0 0 0 0 0 0 0 0

460 470 29 11 0 0 0 0 0 0 0 0 0

470 480 31 13 0 0 0 0 0 0 0 0 0

480 490 32 14 0 0 0 0 0 0 0 0 0

490 500 34 16 0 0 0 0 0 0 0 0 0

500 520 36 18 0 0 0 0 0 0 0 0 0

520 540 39 21 3 0 0 0 0 0 0 0 0

540 560 42 24 6 0 0 0 0 0 0 0 0

560 580 45 27 9 0 0 0 0 0 0 0 0

580 600 48 30 12 0 0 0 0 0 0 0 0

600 620 51 33 15 0 0 0 0 0 0 0 0

620 640 54 36 18 0 0 0 0 0 0 0 0

640 660 57 39 21 3 0 0 0 0 0 0 0

660 680 60 42 24 6 0 0 0 0 0 0 0

680 700 63 45 27 9 0 0 0 0 0 0 0

700 720 66 48 30 12 0 0 0 0 0 0 0

720 740 69 51 33 15 0 0 0 0 0 0 0

740 760 72 54 36 18 0 0 0 0 0 0 0

760 780 75 57 39 21 3 0 0 0 0 0 0

780 800 78 60 42 24 6 0 0 0 0 0 0

800 820 81 63 45 27 9 0 0 0 0 0 0

820 840 84 66 48 30 12 0 0 0 0 0 0

840 860 87 69 51 33 15 0 0 0 0 0 0

860 880 90 72 54 36 18 0 0 0 0 0 0

880 900 93 75 57 39 21 3 0 0 0 0 0

900 920 96 78 60 42 24 6 0 0 0 0 0

920 940 99 81 63 45 27 9 0 0 0 0 0

940 960 102 84 66 48 30 12 0 0 0 0 0

960 980 105 87 69 51 33 15 0 0 0 0 0

980 1,000 108 90 72 54 36 18 0 0 0 0 0

1,000 1,020 111 93 75 57 39 21 2 0 0 0 0

1,020 1,040 114 96 78 60 42 24 5 0 0 0 0

1,040 1,060 117 99 81 63 45 27 8 0 0 0 0

1,060 1,080 120 102 84 66 48 30 11 0 0 0 0

1,080 1,100 123 105 87 69 51 33 14 0 0 0 0

1,100 1,120 126 108 90 72 54 36 17 0 0 0 0

1,120 1,140 129 111 93 75 57 39 20 2 0 0 0

1,140 1,160 132 114 96 78 60 42 23 5 0 0 0

1,160 1,180 135 117 99 81 63 45 26 8 0 0 0

1,180 1,200 138 120 102 84 66 48 29 11 0 0 0

1,200 1,220 141 123 105 87 69 51 32 14 0 0 0

1,220 1,240 144 126 108 90 72 54 35 17 0 0 0

1,240 1,260 147 129 111 93 75 57 38 20 2 0 0

1,260 1,280 150 132 114 96 78 60 41 23 5 0 0

1,280 1,300 153 135 117 99 81 63 44 26 8 0 0

1,300 1,320 156 138 120 102 84 66 47 29 11 0 0

1,320 1,340 159 141 123 105 87 69 50 32 14 0 0

1,340 1,360 162 144 126 108 90 72 53 35 17 0 0

1,360 1,380 165 147 129 111 93 75 56 38 20 2 0

1,380 1,400 168 150 132 114 96 78 59 41 23 5 0

1,400 1,420 171 153 135 117 99 81 62 44 26 8 0

-15-
$2,740 and over Use Table 3(b) for a MARRIED person on page 3. Also see the instructions on page 2.

MARRIED Persons—SEMIMONTHLY Payroll Period

(For Wages Paid in July–Dec 2001)

If 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 tax to be withheld is—

$1,420 $1,440 174 156 138 120 102 84 65 47 29 11 0

1,440 1,460 177 159 141 123 105 87 68 50 32 14 0

1,460 1,480 180 162 144 126 108 90 71 53 35 17 0

1,480 1,500 183 165 147 129 111 93 74 56 38 20 2

1,500 1,520 186 168 150 132 114 96 77 59 41 23 5

1,520 1,540 189 171 153 135 117 99 80 62 44 26 8

1,540 1,560 192 174 156 138 120 102 83 65 47 29 11

1,560 1,580 195 177 159 141 123 105 86 68 50 32 14

1,580 1,600 198 180 162 144 126 108 89 71 53 35 17

1,600 1,620 201 183 165 147 129 111 92 74 56 38 20

1,620 1,640 204 186 168 150 132 114 95 77 59 41 23

1,640 1,660 207 189 171 153 135 117 98 80 62 44 26

1,660 1,680 210 192 174 156 138 120 101 83 65 47 29

1,680 1,700 213 195 177 159 141 123 104 86 68 50 32

1,700 1,720 216 198 180 162 144 126 107 89 71 53 35

1,720 1,740 219 201 183 165 147 129 110 92 74 56 38

1,740 1,760 222 204 186 168 150 132 113 95 77 59 41

1,760 1,780 225 207 189 171 153 135 116 98 80 62 44

1,780 1,800 228 210 192 174 156 138 119 101 83 65 47

1,800 1,820 231 213 195 177 159 141 122 104 86 68 50

1,820 1,840 234 216 198 180 162 144 125 107 89 71 53

1,840 1,860 237 219 201 183 165 147 128 110 92 74 56

1,860 1,880 240 222 204 186 168 150 131 113 95 77 59

1,880 1,900 243 225 207 189 171 153 134 116 98 80 62

1,900 1,920 246 228 210 192 174 156 137 119 101 83 65

1,920 1,940 249 231 213 195 177 159 140 122 104 86 68

1,940 1,960 252 234 216 198 180 162 143 125 107 89 71

1,960 1,980 255 237 219 201 183 165 146 128 110 92 74

1,980 2,000 258 240 222 204 186 168 149 131 113 95 77

2,000 2,020 261 243 225 207 189 171 152 134 116 98 80

2,020 2,040 264 246 228 210 192 174 155 137 119 101 83

2,040 2,060 267 249 231 213 195 177 158 140 122 104 86

2,060 2,080 270 252 234 216 198 180 161 143 125 107 89

2,080 2,100 274 255 237 219 201 183 164 146 128 110 92

2,100 2,120 280 258 240 222 204 186 167 149 131 113 95

2,120 2,140 285 261 243 225 207 189 170 152 134 116 98

2,140 2,160 291 264 246 228 210 192 173 155 137 119 101

2,160 2,180 296 267 249 231 213 195 176 158 140 122 104

2,180 2,200 301 270 252 234 216 198 179 161 143 125 107

2,200 2,220 307 274 255 237 219 201 182 164 146 128 110

2,220 2,240 312 280 258 240 222 204 185 167 149 131 113

2,240 2,260 318 285 261 243 225 207 188 170 152 134 116

2,260 2,280 323 290 264 246 228 210 191 173 155 137 119

2,280 2,300 328 296 267 249 231 213 194 176 158 140 122

2,300 2,320 334 301 270 252 234 216 197 179 161 143 125

2,320 2,340 339 307 274 255 237 219 200 182 164 146 128

2,340 2,360 345 312 279 258 240 222 203 185 167 149 131

2,360 2,380 350 317 285 261 243 225 206 188 170 152 134

2,380 2,400 355 323 290 264 246 228 209 191 173 155 137

2,400 2,420 361 328 296 267 249 231 212 194 176 158 140

2,420 2,440 366 334 301 270 252 234 215 197 179 161 143

2,440 2,460 372 339 306 274 255 237 218 200 182 164 146

2,460 2,480 377 344 312 279 258 240 221 203 185 167 149

2,480 2,500 382 350 317 285 261 243 224 206 188 170 152

2,500 2,520 388 355 323 290 264 246 227 209 191 173 155

2,520 2,540 393 361 328 295 267 249 230 212 194 176 158

2,540 2,560 399 366 333 301 270 252 233 215 197 179 161

2,560 2,580 404 371 339 306 274 255 236 218 200 182 164

2,580 2,600 409 377 344 312 279 258 239 221 203 185 167

2,600 2,620 415 382 350 317 284 261 242 224 206 188 170

2,620 2,640 420 388 355 322 290 264 245 227 209 191 173

2,640 2,660 426 393 360 328 295 267 248 230 212 194 176

2,660 2,680 431 398 366 333 301 270 251 233 215 197 179

2,680 2,700 436 404 371 339 306 273 254 236 218 200 182

2,700 2,720 442 409 377 344 311 279 257 239 221 203 185

2,720 2,740 447 415 382 349 317 284 260 242 224 206 188

-16-
SINGLE Persons—MONTHLY Payroll Period

(For Wages Paid in July–Dec 2001)

If 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 tax to be withheld is—

$0 $220 00000000000

220 230 10000000000

230 240 20000000000

240 250 40000000000

250 260 50000000000

260 270 70000000000

270 280 80000000000

280 290 10 0 0 0 0 0 0 0 0 0 0

290 300 11 0 0 0 0 0 0 0 0 0 0

300 320 13 0 0 0 0 0 0 0 0 0 0

320 340 16 0 0 0 0 0 0 0 0 0 0

340 360 19 0 0 0 0 0 0 0 0 0 0

360 380 22 0 0 0 0 0 0 0 0 0 0

380 400 25 0 0 0 0 0 0 0 0 0 0

400 420 28 0 0 0 0 0 0 0 0 0 0

420 440 31 0 0 0 0 0 0 0 0 0 0

440 460 34 0 0 0 0 0 0 0 0 0 0

460 480 37 1 0 0 0 0 0 0 0 0 0

480 500 40 4 0 0 0 0 0 0 0 0 0

500 520 43 7 0 0 0 0 0 0 0 0 0

520 540 46 10 0 0 0 0 0 0 0 0 0

540 560 49 13 0 0 0 0 0 0 0 0 0

560 580 52 16 0 0 0 0 0 0 0 0 0

580 600 55 19 0 0 0 0 0 0 0 0 0

600 640 60 24 0 0 0 0 0 0 0 0 0

640 680 66 30 0 0 0 0 0 0 0 0 0

680 720 72 36 0 0 0 0 0 0 0 0 0

720 760 78 42 5 0 0 0 0 0 0 0 0

760 800 84 48 11 0 0 0 0 0 0 0 0

800 840 90 54 17 0 0 0 0 0 0 0 0

840 880 96 60 23 0 0 0 0 0 0 0 0

880 920 102 66 29 0 0 0 0 0 0 0 0

920 960 108 72 35 0 0 0 0 0 0 0 0

960 1,000 114 78 41 5 0 0 0 0 0 0 0

1,000 1,040 120 84 47 11 0 0 0 0 0 0 0

1,040 1,080 126 90 53 17 0 0 0 0 0 0 0

1,080 1,120 132 96 59 23 0 0 0 0 0 0 0

1,120 1,160 138 102 65 29 0 0 0 0 0 0 0

1,160 1,200 144 108 71 35 0 0 0 0 0 0 0

1,200 1,240 150 114 77 41 5 0 0 0 0 0 0

1,240 1,280 156 120 83 47 11 0 0 0 0 0 0

1,280 1,320 162 126 89 53 17 0 0 0 0 0 0

1,320 1,360 168 132 95 59 23 0 0 0 0 0 0

1,360 1,400 174 138 101 65 29 0 0 0 0 0 0

1,400 1,440 180 144 107 71 35 0 0 0 0 0 0

1,440 1,480 186 150 113 77 41 5 0 0 0 0 0

1,480 1,520 192 156 119 83 47 11 0 0 0 0 0

1,520 1,560 198 162 125 89 53 17 0 0 0 0 0

1,560 1,600 204 168 131 95 59 23 0 0 0 0 0

1,600 1,640 210 174 137 101 65 29 0 0 0 0 0

1,640 1,680 216 180 143 107 71 35 0 0 0 0 0

1,680 1,720 222 186 149 113 77 41 4 0 0 0 0

1,720 1,760 228 192 155 119 83 47 10 0 0 0 0

1,760 1,800 234 198 161 125 89 53 16 0 0 0 0

1,800 1,840 240 204 167 131 95 59 22 0 0 0 0

1,840 1,880 246 210 173 137 101 65 28 0 0 0 0

1,880 1,920 252 216 179 143 107 71 34 0 0 0 0

1,920 1,960 258 222 185 149 113 77 40 4 0 0 0

1,960 2,000 264 228 191 155 119 83 46 10 0 0 0

2,000 2,040 270 234 197 161 125 89 52 16 0 0 0

2,040 2,080 276 240 203 167 131 95 58 22 0 0 0

2,080 2,120 282 246 209 173 137 101 64 28 0 0 0

2,120 2,160 288 252 215 179 143 107 70 34 0 0 0

2,160 2,200 294 258 221 185 149 113 76 40 4 0 0

2,200 2,240 300 264 227 191 155 119 82 46 10 0 0

2,240 2,280 306 270 233 197 161 125 88 52 16 0 0

2,280 2,320 312 276 239 203 167 131 94 58 22 0 0

2,320 2,360 318 282 245 209 173 137 100 64 28 0 0

2,360 2,400 324 288 251 215 179 143 106 70 34 0 0

2,400 2,440 333 294 257 221 185 149 112 76 40 4 0

-17-
$5,040 and over Use Table 4(a) for a SINGLE person on page 3. Also see the instructions on page 2.

SINGLE Persons—MONTHLY Payroll Period

(For Wages Paid in July–Dec 2001)

If 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 tax to be withheld is—

$2,440 $2,480 344 300 263 227 191 155 118 82 46 10 0

2,480 2,520 355 306 269 233 197 161 124 88 52 16 0

2,520 2,560 366 312 275 239 203 167 130 94 58 22 0

2,560 2,600 376 318 281 245 209 173 136 100 64 28 0

2,600 2,640 387 324 287 251 215 179 142 106 70 34 0

2,640 2,680 398 333 293 257 221 185 148 112 76 40 3

2,680 2,720 409 344 299 263 227 191 154 118 82 46 9

2,720 2,760 420 354 305 269 233 197 160 124 88 52 15

2,760 2,800 430 365 311 275 239 203 166 130 94 58 21

2,800 2,840 441 376 317 281 245 209 172 136 100 64 27

2,840 2,880 452 387 323 287 251 215 178 142 106 70 33

2,880 2,920 463 398 332 293 257 221 184 148 112 76 39

2,920 2,960 474 408 343 299 263 227 190 154 118 82 45

2,960 3,000 484 419 354 305 269 233 196 160 124 88 51

3,000 3,040 495 430 365 311 275 239 202 166 130 94 57

3,040 3,080 506 441 376 317 281 245 208 172 136 100 63

3,080 3,120 517 452 386 323 287 251 214 178 142 106 69

3,120 3,160 528 462 397 332 293 257 220 184 148 112 75

3,160 3,200 538 473 408 343 299 263 226 190 154 118 81

3,200 3,240 549 484 419 354 305 269 232 196 160 124 87

3,240 3,280 560 495 430 364 311 275 238 202 166 130 93

3,280 3,320 571 506 440 375 317 281 244 208 172 136 99

3,320 3,360 582 516 451 386 323 287 250 214 178 142 105

3,360 3,400 592 527 462 397 331 293 256 220 184 148 111

3,400 3,440 603 538 473 408 342 299 262 226 190 154 117

3,440 3,480 614 549 484 418 353 305 268 232 196 160 123

3,480 3,520 625 560 494 429 364 311 274 238 202 166 129

3,520 3,560 636 570 505 440 375 317 280 244 208 172 135

3,560 3,600 646 581 516 451 385 323 286 250 214 178 141

3,600 3,640 657 592 527 462 396 331 292 256 220 184 147

3,640 3,680 668 603 538 472 407 342 298 262 226 190 153

3,680 3,720 679 614 548 483 418 353 304 268 232 196 159

3,720 3,760 690 624 559 494 429 363 310 274 238 202 165

3,760 3,800 700 635 570 505 439 374 316 280 244 208 171

3,800 3,840 711 646 581 516 450 385 322 286 250 214 177

3,840 3,880 722 657 592 526 461 396 331 292 256 220 183

3,880 3,920 733 668 602 537 472 407 341 298 262 226 189

3,920 3,960 744 678 613 548 483 417 352 304 268 232 195

3,960 4,000 754 689 624 559 493 428 363 310 274 238 201

4,000 4,040 765 700 635 570 504 439 374 316 280 244 207

4,040 4,080 776 711 646 580 515 450 385 322 286 250 213

4,080 4,120 787 722 656 591 526 461 395 330 292 256 219

4,120 4,160 798 732 667 602 537 471 406 341 298 262 225

4,160 4,200 808 743 678 613 547 482 417 352 304 268 231

4,200 4,240 819 754 689 624 558 493 428 363 310 274 237

4,240 4,280 830 765 700 634 569 504 439 373 316 280 243

4,280 4,320 841 776 710 645 580 515 449 384 322 286 249

4,320 4,360 852 786 721 656 591 525 460 395 330 292 255

4,360 4,400 862 797 732 667 601 536 471 406 340 298 261

4,400 4,440 873 808 743 678 612 547 482 417 351 304 267

4,440 4,480 884 819 754 688 623 558 493 427 362 310 273

4,480 4,520 895 830 764 699 634 569 503 438 373 316 279

4,520 4,560 906 840 775 710 645 579 514 449 384 322 285

4,560 4,600 916 851 786 721 655 590 525 460 394 329 291

4,600 4,640 927 862 797 732 666 601 536 471 405 340 297

4,640 4,680 938 873 808 742 677 612 547 481 416 351 303

4,680 4,720 949 884 818 753 688 623 557 492 427 362 309

4,720 4,760 960 894 829 764 699 633 568 503 438 372 315

4,760 4,800 970 905 840 775 709 644 579 514 448 383 321

4,800 4,840 981 916 851 786 720 655 590 525 459 394 329

4,840 4,880 992 927 862 796 731 666 601 535 470 405 340

4,880 4,920 1,003 938 872 807 742 677 611 546 481 416 350

4,920 4,960 1,014 948 883 818 753 687 622 557 492 426 361

4,960 5,000 1,024 959 894 829 763 698 633 568 502 437 372

5,000 5,040 1,035 970 905 840 774 709 644 579 513 448 383

-18-
MARRIED Persons—MONTHLY Payroll Period

(For Wages Paid in July–Dec 2001)

If 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 tax to be withheld is—

$0 $540 00000000000

540 560 20000000000

560 580 50000000000

580 600 80000000000

600 640 12 0 0 0 0 0 0 0 0 0 0

640 680 18 0 0 0 0 0 0 0 0 0 0

680 720 24 0 0 0 0 0 0 0 0 0 0

720 760 30 0 0 0 0 0 0 0 0 0 0

760 800 36 0 0 0 0 0 0 0 0 0 0

800 840 42 6 0 0 0 0 0 0 0 0 0

840 880 48 12 0 0 0 0 0 0 0 0 0

880 920 54 18 0 0 0 0 0 0 0 0 0

920 960 60 24 0 0 0 0 0 0 0 0 0

960 1,000 66 30 0 0 0 0 0 0 0 0 0

1,000 1,040 72 36 0 0 0 0 0 0 0 0 0

1,040 1,080 78 42 6 0 0 0 0 0 0 0 0

1,080 1,120 84 48 12 0 0 0 0 0 0 0 0

1,120 1,160 90 54 18 0 0 0 0 0 0 0 0

1,160 1,200 96 60 24 0 0 0 0 0 0 0 0

1,200 1,240 102 66 30 0 0 0 0 0 0 0 0

1,240 1,280 108 72 36 0 0 0 0 0 0 0 0

1,280 1,320 114 78 42 6 0 0 0 0 0 0 0

1,320 1,360 120 84 48 12 0 0 0 0 0 0 0

1,360 1,400 126 90 54 18 0 0 0 0 0 0 0

1,400 1,440 132 96 60 24 0 0 0 0 0 0 0

1,440 1,480 138 102 66 30 0 0 0 0 0 0 0

1,480 1,520 144 108 72 36 0 0 0 0 0 0 0

1,520 1,560 150 114 78 42 5 0 0 0 0 0 0

1,560 1,600 156 120 84 48 11 0 0 0 0 0 0

1,600 1,640 162 126 90 54 17 0 0 0 0 0 0

1,640 1,680 168 132 96 60 23 0 0 0 0 0 0

1,680 1,720 174 138 102 66 29 0 0 0 0 0 0

1,720 1,760 180 144 108 72 35 0 0 0 0 0 0

1,760 1,800 186 150 114 78 41 5 0 0 0 0 0

1,800 1,840 192 156 120 84 47 11 0 0 0 0 0

1,840 1,880 198 162 126 90 53 17 0 0 0 0 0

1,880 1,920 204 168 132 96 59 23 0 0 0 0 0

1,920 1,960 210 174 138 102 65 29 0 0 0 0 0

1,960 2,000 216 180 144 108 71 35 0 0 0 0 0

2,000 2,040 222 186 150 114 77 41 5 0 0 0 0

2,040 2,080 228 192 156 120 83 47 11 0 0 0 0

2,080 2,120 234 198 162 126 89 53 17 0 0 0 0

2,120 2,160 240 204 168 132 95 59 23 0 0 0 0

2,160 2,200 246 210 174 138 101 65 29 0 0 0 0

2,200 2,240 252 216 180 144 107 71 35 0 0 0 0

2,240 2,280 258 222 186 150 113 77 41 5 0 0 0

2,280 2,320 264 228 192 156 119 83 47 11 0 0 0

2,320 2,360 270 234 198 162 125 89 53 17 0 0 0

2,360 2,400 276 240 204 168 131 95 59 23 0 0 0

2,400 2,440 282 246 210 174 137 101 65 29 0 0 0

2,440 2,480 288 252 216 180 143 107 71 35 0 0 0

2,480 2,520 294 258 222 186 149 113 77 41 4 0 0

2,520 2,560 300 264 228 192 155 119 83 47 10 0 0

2,560 2,600 306 270 234 198 161 125 89 53 16 0 0

2,600 2,640 312 276 240 204 167 131 95 59 22 0 0

2,640 2,680 318 282 246 210 173 137 101 65 28 0 0

2,680 2,720 324 288 252 216 179 143 107 71 34 0 0

2,720 2,760 330 294 258 222 185 149 113 77 40 4 0

2,760 2,800 336 300 264 228 191 155 119 83 46 10 0

2,800 2,840 342 306 270 234 197 161 125 89 52 16 0

2,840 2,880 348 312 276 240 203 167 131 95 58 22 0

2,880 2,920 354 318 282 246 209 173 137 101 64 28 0

2,920 2,960 360 324 288 252 215 179 143 107 70 34 0

2,960 3,000 366 330 294 258 221 185 149 113 76 40 4

3,000 3,040 372 336 300 264 227 191 155 119 82 46 10

3,040 3,080 378 342 306 270 233 197 161 125 88 52 16

3,080 3,120 384 348 312 276 239 203 167 131 94 58 22

3,120 3,160 390 354 318 282 245 209 173 137 100 64 28

3,160 3,200 396 360 324 288 251 215 179 143 106 70 34

3,200 3,240 402 366 330 294 257 221 185 149 112 76 40

-19-
$5,880 and over Use Table 4(b) for a MARRIED person on page 3. Also see the instructions on page 2.

MARRIED Persons—MONTHLY Payroll Period

(For Wages Paid in July–Dec 2001)

If 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 tax to be withheld is—

$3,240 $3,280 408 372 336 300 263 227 191 155 118 82 46

3,280 3,320 414 378 342 306 269 233 197 161 124 88 52

3,320 3,360 420 384 348 312 275 239 203 167 130 94 58

3,360 3,400 426 390 354 318 281 245 209 173 136 100 64

3,400 3,440 432 396 360 324 287 251 215 179 142 106 70

3,440 3,480 438 402 366 330 293 257 221 185 148 112 76

3,480 3,520 444 408 372 336 299 263 227 191 154 118 82

3,520 3,560 450 414 378 342 305 269 233 197 160 124 88

3,560 3,600 456 420 384 348 311 275 239 203 166 130 94

3,600 3,640 462 426 390 354 317 281 245 209 172 136 100

3,640 3,680 468 432 396 360 323 287 251 215 178 142 106

3,680 3,720 474 438 402 366 329 293 257 221 184 148 112

3,720 3,760 480 444 408 372 335 299 263 227 190 154 118

3,760 3,800 486 450 414 378 341 305 269 233 196 160 124

3,800 3,840 492 456 420 384 347 311 275 239 202 166 130

3,840 3,880 498 462 426 390 353 317 281 245 208 172 136

3,880 3,920 504 468 432 396 359 323 287 251 214 178 142

3,920 3,960 510 474 438 402 365 329 293 257 220 184 148

3,960 4,000 516 480 444 408 371 335 299 263 226 190 154

4,000 4,040 522 486 450 414 377 341 305 269 232 196 160

4,040 4,080 528 492 456 420 383 347 311 275 238 202 166

4,080 4,120 534 498 462 426 389 353 317 281 244 208 172

4,120 4,160 540 504 468 432 395 359 323 287 250 214 178

4,160 4,200 549 510 474 438 401 365 329 293 256 220 184

4,200 4,240 560 516 480 444 407 371 335 299 262 226 190

4,240 4,280 571 522 486 450 413 377 341 305 268 232 196

4,280 4,320 581 528 492 456 419 383 347 311 274 238 202

4,320 4,360 592 534 498 462 425 389 353 317 280 244 208

4,360 4,400 603 540 504 468 431 395 359 323 286 250 214

4,400 4,440 614 549 510 474 437 401 365 329 292 256 220

4,440 4,480 625 559 516 480 443 407 371 335 298 262 226

4,480 4,520 635 570 522 486 449 413 377 341 304 268 232

4,520 4,560 646 581 528 492 455 419 383 347 310 274 238

4,560 4,600 657 592 534 498 461 425 389 353 316 280 244

4,600 4,640 668 603 540 504 467 431 395 359 322 286 250

4,640 4,680 679 613 548 510 473 437 401 365 328 292 256

4,680 4,720 689 624 559 516 479 443 407 371 334 298 262

4,720 4,760 700 635 570 522 485 449 413 377 340 304 268

4,760 4,800 711 646 580 528 491 455 419 383 346 310 274

4,800 4,840 722 657 591 534 497 461 425 389 352 316 280

4,840 4,880 733 667 602 540 503 467 431 395 358 322 286

4,880 4,920 743 678 613 548 509 473 437 401 364 328 292

4,920 4,960 754 689 624 558 515 479 443 407 370 334 298

4,960 5,000 765 700 634 569 521 485 449 413 376 340 304

5,000 5,040 776 711 645 580 527 491 455 419 382 346 310

5,040 5,080 787 721 656 591 533 497 461 425 388 352 316

5,080 5,120 797 732 667 602 539 503 467 431 394 358 322

5,120 5,160 808 743 678 612 547 509 473 437 400 364 328

5,160 5,200 819 754 688 623 558 515 479 443 406 370 334

5,200 5,240 830 765 699 634 569 521 485 449 412 376 340

5,240 5,280 841 775 710 645 580 527 491 455 418 382 346

5,280 5,320 851 786 721 656 590 533 497 461 424 388 352

5,320 5,360 862 797 732 666 601 539 503 467 430 394 358

5,360 5,400 873 808 742 677 612 547 509 473 436 400 364

5,400 5,440 884 819 753 688 623 558 515 479 442 406 370

5,440 5,480 895 829 764 699 634 568 521 485 448 412 376

5,480 5,520 905 840 775 710 644 579 527 491 454 418 382

5,520 5,560 916 851 786 720 655 590 533 497 460 424 388

5,560 5,600 927 862 796 731 666 601 539 503 466 430 394

5,600 5,640 938 873 807 742 677 612 546 509 472 436 400

5,640 5,680 949 883 818 753 688 622 557 515 478 442 406

5,680 5,720 959 894 829 764 698 633 568 521 484 448 412

5,720 5,760 970 905 840 774 709 644 579 527 490 454 418

5,760 5,800 981 916 850 785 720 655 589 533 496 460 424

5,800 5,840 992 927 861 796 731 666 600 539 502 466 430

5,840 5,880 1003 937 872 807 742 676 611 546 508 472 436

-20-
SINGLE Persons—DAILY OR MISCELLANEOUS Payroll Period

(For Wages Paid in July–Dec 2001)

If 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 tax to be withheld is—

$0 $12 00000000000

15 10000000000

18 21 10000000000

21 24 20000000000

24 27 21000000000

27 30 31000000000

30 33 32000000000

33 36 42000000000

36 39 42100000000

39 42 53100000000

42 45 53200000000

45 48 54200000000

48 51 64310000000

51 54 65310000000

54 57 75320000000

57 60 76421000000

60 63 86431000000

63 66 86531000000

66 69 97542000000

69 72 97642100000

72 75 98643100000

75 78 10 8 7 5 3 2 0 0 0 0 0

78 81 10 9 7 5 4 2 0 0 0 0 0

81 84 11 9 8 6 4 2 1 0 0 0 0

84 87 11 10 8 6 5 3 1 0 0 0 0

87 90 12 10 8 7 5 3 2 0 0 0 0

90 93 12 11 9 7 6 4 2 0 0 0 0

93 96 13 11 9 8 6 4 3 1 0 0 0

96 99 13 11 10 8 6 5 3 1 0 0 0

99 102 14 12 10 9 7 5 4 2 0 0 0

102 105 14 12 11 9 7 6 4 2 1 0 0

105 108 14 13 11 9 8 6 4 3 1 0 0

108 111 15 13 12 10 8 7 5 3 2 0 0

111 114 16 14 12 10 9 7 5 4 2 0 0

114 117 16 14 12 11 9 7 6 4 2 1 0

117 120 17 15 13 11 10 8 6 5 3 1 0

120 123 18 15 13 12 10 8 7 5 3 2 0

123 126 19 16 14 12 10 9 7 5 4 2 0

126 129 20 17 14 13 11 9 8 6 4 3 1

129 132 20 17 15 13 11 10 8 6 5 3 1

132 135 21 18 15 13 12 10 8 7 5 3 2

135 138 22 19 16 14 12 11 9 7 6 4 2

138 141 23 20 17 14 13 11 9 8 6 4 3

141 144 24 21 18 15 13 11 10 8 6 5 3

144 147 25 21 18 15 14 12 10 9 7 5 4

147 150 25 22 19 16 14 12 11 9 7 6 4

150 153 26 23 20 17 15 13 11 9 8 6 4

153 156 27 24 21 18 15 13 12 10 8 7 5

156 159 28 25 22 19 16 14 12 10 9 7 5

159 162 29 26 23 20 17 14 13 11 9 7 6

162 165 29 26 23 20 17 15 13 11 10 8 6

165 168 30 27 24 21 18 15 13 12 10 8 7

168 171 31 28 25 22 19 16 14 12 11 9 7

171 174 32 29 26 23 20 17 14 13 11 9 8

174 177 33 30 27 24 21 18 15 13 11 10 8

177 180 33 30 27 24 21 18 15 14 12 10 9

180 183 34 31 28 25 22 19 16 14 12 11 9

183 186 35 32 29 26 23 20 17 14 13 11 9

186 189 36 33 30 27 24 21 18 15 13 12 10

189 192 37 34 31 28 25 22 19 16 14 12 10

192 195 37 34 31 28 25 22 19 16 14 12 11

195 198 38 35 32 29 26 23 20 17 15 13 11

198 201 39 36 33 30 27 24 21 18 15 13 12

201 204 40 37 34 31 28 25 22 19 16 14 12

204 207 41 38 35 32 29 26 23 20 17 14 13

207 210 42 39 35 32 29 26 23 20 17 15 13

210 213 42 39 36 33 30 27 24 21 18 15 13

213 216 43 40 37 34 31 28 25 22 19 16 14

216 219 44 41 38 35 32 29 26 23 20 17 14

12

18

15 00000000000

-21-
$391 and over Use Table 8(a) for a SINGLE person on page 4. Also see the instructions on page 2.

SINGLE Persons—DAILY OR MISCELLANEOUS Payroll Period

(For Wages Paid in July–Dec 2001)

If 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 tax to be withheld is—

222 225 46 43 40 37 34 31 28 24 21 18 15

225 228 46 43 40 37 34 31 28 25 22 19 16

228 231 47 44 41 38 35 32 29 26 23 20 17

231 234 48 45 42 39 36 33 30 27 24 21 18

234 237 49 46 43 40 37 34 31 28 25 22 19

237 240 50 47 44 41 38 35 32 29 26 23 20

240 243 50 47 44 41 38 35 32 29 26 23 20

243 246 51 48 45 42 39 36 33 30 27 24 21

246 249 52 49 46 43 40 37 34 31 28 25 22

249 252 53 50 47 44 41 38 35 32 29 26 23

252 255 54 51 48 45 42 39 36 33 30 27 24

255 258 55 52 48 45 42 39 36 33 30 27 24

258 261 56 53 49 46 43 40 37 34 31 28 25

261 264 57 53 50 47 44 41 38 35 32 29 26

264 267 58 54 51 48 45 42 39 36 33 30 27

267 270 59 55 52 49 46 43 40 37 34 31 28

270 273 59 56 53 49 46 43 40 37 34 31 28

273 276 60 57 54 50 47 44 41 38 35 32 29

276 279 61 58 55 51 48 45 42 39 36 33 30

279 282 62 59 56 52 49 46 43 40 37 34 31

282 285 63 60 56 53 50 47 44 41 38 35 32

285 288 64 61 57 54 51 48 45 41 38 35 32

288 291 65 62 58 55 52 48 45 42 39 36 33

291 294 66 62 59 56 52 49 46 43 40 37 34

294 297 67 63 60 57 53 50 47 44 41 38 35

297 300 68 64 61 58 54 51 48 45 42 39 36

300 303 68 65 62 58 55 52 49 46 43 40 37

303 306 69 66 63 59 56 53 49 46 43 40 37

306 309 70 67 64 60 57 54 50 47 44 41 38

309 312 71 68 65 61 58 54 51 48 45 42 39

312 315 72 69 65 62 59 55 52 49 46 43 40

315 318 73 70 66 63 60 56 53 50 47 44 41

318 321 74 71 67 64 61 57 54 50 47 44 41

321 324 75 71 68 65 61 58 55 51 48 45 42

324 327 76 72 69 66 62 59 56 52 49 46 43

327 330 77 73 70 67 63 60 57 53 50 47 44

330 333 77 74 71 67 64 61 57 54 51 48 45

333 336 78 75 72 68 65 62 58 55 52 48 45

336 339 79 76 73 69 66 63 59 56 53 49 46

339 341 80 77 73 70 67 63 60 57 53 50 47

341 343 81 77 74 71 67 64 61 57 54 51 47

343 345 81 78 75 71 68 65 61 58 54 51 48

345 347 82 79 75 72 68 65 62 58 55 52 49

347 349 82 79 76 72 69 66 62 59 56 52 49

349 351 83 80 76 73 70 66 63 60 56 53 50

351 353 84 80 77 74 70 67 64 60 57 54 50

353 355 84 81 78 74 71 68 64 61 57 54 51

355 357 85 82 78 75 71 68 65 61 58 55 51

357 359 85 82 79 75 72 69 65 62 59 55 52

359 361 86 83 79 76 73 69 66 63 59 56 53

361 363 87 83 80 77 73 70 67 63 60 57 53

363 365 87 84 81 77 74 71 67 64 60 57 54

365 367 88 85 81 78 74 71 68 64 61 58 54

367 369 88 85 82 78 75 72 68 65 62 58 55

369 371 89 86 82 79 76 72 69 66 62 59 56

371 373 90 86 83 80 76 73 70 66 63 60 56

373 375 90 87 84 80 77 74 70 67 63 60 57

375 377 91 88 84 81 77 74 71 67 64 61 57

377 379 91 88 85 81 78 75 71 68 65 61 58

379 381 92 89 85 82 79 75 72 69 65 62 59

381 383 93 89 86 83 79 76 73 69 66 63 59

383 385 93 90 87 83 80 77 73 70 66 63 60

385 387 94 91 87 84 80 77 74 70 67 64 60

387 389 94 91 88 84 81 78 74 71 68 64 61

389 391 95 92 88 85 82 78 75 72 68 65 62

$219 $222 45 42 39 36 33 30 27 24 21 18 15

-22-
MARRIED Persons—DAILY OR MISCELLANEOUS Payroll Period

(For Wages Paid in July–Dec 2001)

If 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 tax to be withheld is—

$0 $27 00000000000

27 30 10000000000

30 33 10000000000

33 36 10000000000

36 39 20000000000

39 42 21000000000

42 45 31000000000

45 48 32000000000

48 51 42000000000

51 54 42100000000

54 57 53100000000

57 60 53200000000

60 63 64200000000

63 66 64310000000

66 69 65310000000

69 72 75420000000

72 75 76421000000

75 78 86431000000

78 81 87532000000

81 84 97542000000

84 87 97642100000

87 90 10 8 6 5 3 1 0 0 0 0 0

90 93 10 8 7 5 3 2 0 0 0 0 0

93 96 10 9 7 5 4 2 0 0 0 0 0

96 99 11 9 8 6 4 3 1 0 0 0 0

99 102 11 10 8 6 5 3 1 0 0 0 0

102 105 12 10 8 7 5 3 2 0 0 0 0

105 108 12 11 9 7 6 4 2 1 0 0 0

108 111 13 11 9 8 6 4 3 1 0 0 0

111 114 13 11 10 8 6 5 3 1 0 0 0

114 117 14 12 10 9 7 5 4 2 0 0 0

117 120 14 12 11 9 7 6 4 2 1 0 0

120 123 15 13 11 9 8 6 4 3 1 0 0

123 126 15 13 12 10 8 7 5 3 2 0 0

126 129 15 14 12 10 9 7 5 4 2 0 0

129 132 16 14 13 11 9 7 6 4 2 1 0

132 135 16 15 13 11 10 8 6 5 3 1 0

135 138 17 15 13 12 10 8 7 5 3 2 0

138 141 17 16 14 12 11 9 7 5 4 2 0

141 144 18 16 14 13 11 9 8 6 4 3 1

144 147 18 16 15 13 11 10 8 6 5 3 1

147 150 19 17 15 14 12 10 9 7 5 3 2

150 153 19 17 16 14 12 11 9 7 6 4 2

153 156 19 18 16 14 13 11 9 8 6 4 3

156 159 20 18 17 15 13 12 10 8 7 5 3

159 162 20 19 17 15 14 12 10 9 7 5 4

162 165 21 19 17 16 14 12 11 9 7 6 4

165 168 21 20 18 16 15 13 11 10 8 6 5

168 171 22 20 18 17 15 13 12 10 8 7 5

171 174 22 20 19 17 15 14 12 10 9 7 5

174 177 23 21 19 18 16 14 13 11 9 8 6

177 180 23 21 20 18 16 15 13 11 10 8 6

180 183 24 22 20 18 17 15 13 12 10 8 7

183 186 24 22 21 19 17 16 14 12 11 9 7

186 189 24 23 21 19 18 16 14 13 11 9 8

189 192 25 23 22 20 18 16 15 13 11 10 8

192 195 25 24 22 20 19 17 15 14 12 10 9

195 198 26 24 22 21 19 17 16 14 12 11 9

198 201 27 25 23 21 20 18 16 14 13 11 9

201 204 28 25 23 22 20 18 17 15 13 12 10

204 207 29 26 24 22 20 19 17 15 14 12 10

207 210 30 27 24 23 21 19 18 16 14 12 11

210 213 30 27 25 23 21 20 18 16 15 13 11

213 216 31 28 25 23 22 20 18 17 15 13 12

216 219 32 29 26 24 22 21 19 17 16 14 12

219 222 33 30 27 24 23 21 19 18 16 14 13

222 225 34 31 28 25 23 21 20 18 16 15 13

225 228 34 31 28 25 24 22 20 19 17 15 14

228 231 35 32 29 26 24 22 21 19 17 16 14

231 234 36 33 30 27 24 23 21 19 18 16 14

-23-
$401 and over Use Table 8(b) for a MARRIED person on page 4. Also see the instructions on page 2.

MARRIED Persons—DAILY OR MISCELLANEOUS Payroll Period

(For Wages Paid in July–Dec 2001)

If 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 tax to be withheld is—

$234 $237 37 34 31 28 25 23 22 20 18 17 15

237 240 38 35 32 29 26 24 22 20 19 17 15

240 243 38 35 32 29 26 24 22 21 19 17 16

243 246 39 36 33 30 27 25 23 21 20 18 16

246 249 40 37 34 31 28 25 23 22 20 18 17

249 252 41 38 35 32 29 26 24 22 20 19 17

252 255 42 39 36 33 30 27 24 23 21 19 18

255 258 43 39 36 33 30 27 25 23 21 20 18

258 261 43 40 37 34 31 28 25 23 22 20 18

261 264 44 41 38 35 32 29 26 24 22 21 19

264 267 45 42 39 36 33 30 27 24 23 21 19

267 270 46 43 40 37 34 31 28 25 23 21 20

270 273 47 44 41 38 35 31 28 25 24 22 20

273 276 47 44 41 38 35 32 29 26 24 22 21

276 279 48 45 42 39 36 33 30 27 25 23 21

279 282 49 46 43 40 37 34 31 28 25 23 22

282 285 50 47 44 41 38 35 32 29 26 24 22

285 288 51 48 45 42 39 36 33 30 27 24 23

288 291 51 48 45 42 39 36 33 30 27 25 23

291 294 52 49 46 43 40 37 34 31 28 25 23

294 297 53 50 47 44 41 38 35 32 29 26 24

297 300 54 51 48 45 42 39 36 33 30 27 24

300 303 55 52 49 46 43 40 37 34 31 28 25

303 306 55 52 49 46 43 40 37 34 31 28 25

306 309 56 53 50 47 44 41 38 35 32 29 26

309 312 57 54 51 48 45 42 39 36 33 30 27

312 315 58 55 52 49 46 43 40 37 34 31 28

315 318 59 56 53 50 47 44 41 38 35 32 29

318 321 60 57 53 50 47 44 41 38 35 32 29

321 324 60 57 54 51 48 45 42 39 36 33 30

324 327 61 58 55 52 49 46 43 40 37 34 31

327 330 62 59 56 53 50 47 44 41 38 35 32

330 333 63 60 57 54 51 48 45 42 39 36 33

333 336 64 61 58 55 52 49 45 42 39 36 33

336 339 64 61 58 55 52 49 46 43 40 37 34

339 341 65 62 59 56 53 50 47 44 41 38 35

341 343 66 63 60 57 54 51 48 45 41 38 35

343 345 66 63 60 57 54 51 48 45 42 39 36

345 347 67 64 61 58 55 52 49 46 43 40 37

347 349 67 64 61 58 55 52 49 46 43 40 37

349 351 68 65 62 59 56 53 50 47 44 41 38

351 353 68 65 62 59 56 53 50 47 44 41 38

353 355 69 66 63 60 57 54 51 48 45 42 39

355 357 69 66 63 60 57 54 51 48 45 42 39

357 359 70 67 64 61 58 55 52 49 46 43 40

359 361 70 67 64 61 58 55 52 49 46 43 40

361 363 71 68 65 62 59 56 53 50 47 44 41

363 365 72 69 66 62 59 56 53 50 47 44 41

365 367 72 69 66 63 60 57 54 51 48 45 42

367 369 73 70 67 64 61 58 55 52 49 46 42

369 371 73 70 67 64 61 58 55 52 49 46 43

371 373 74 71 68 65 62 59 56 53 50 47 44

373 375 74 71 68 65 62 59 56 53 50 47 44

375 377 75 72 69 66 63 60 57 54 51 48 45

377 379 75 72 69 66 63 60 57 54 51 48 45

379 381 76 73 70 67 64 61 58 55 52 49 46

381 383 76 73 70 67 64 61 58 55 52 49 46

383 385 77 74 71 68 65 62 59 56 53 50 47

385 387 77 74 71 68 65 62 59 56 53 50 47

387 389 78 75 72 69 66 63 60 57 54 51 48

389 391 79 76 73 70 67 63 60 57 54 51 48

391 393 79 76 73 70 67 64 61 58 55 52 49

393 395 80 77 74 71 68 65 62 59 56 53 50

395 397 80 77 74 71 68 65 62 59 56 53 50

397 399 81 78 75 72 69 66 63 60 57 54 51

399 401 81 78 75 72 69 66 63 60 57 54 51

-24-
Alternative Methods for Formula Tables for Percentage

Figuring Withholding Method Withholding (for

You may use various methods of figuring income tax with- Automated Payroll Systems) holding. Use the method that best suits your payroll system

and employees. Pub. 15-A, Employer’s Supplemental Tax Two formula tables for percentage method withholding are Guide, describes these alternatives, including annualized on pages 26 and 27. The differences in the Alternative wages, average estimated wages, cumulative wages, and Percentage Method formulas and the steps for figuring part-year employment. withheld tax for different payroll systems are shown in this

Other methods. You may use other methods and tables example.

for withholding taxes, as long as the amount of tax withheld

is consistently about the same as it would be under the MARRIED PERSON percentage method. If you develop an alternative method (Weekly Payroll Period) or table, you should test the full range of wage and allowance situations to be sure that they meet the tolerances If wages exceeding the allowance amount are over $124 contained in Regulations section 31.3402(h)(4)-1 as but not over $960:

shown in the chart below.

Method: Income Tax Withheld:

Percentage (page 3) 15% of excess over $124

Alternative 1 (page 26) 15% of such wages minus $18.60

Alternative 2 (page 27) Such wages minus $124, times

15% of remainder

When employers use the percentage method or the

formula tables for percentage method withholding, 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. This

rounding will be considered to meet the tolerances under

section 3402(h)(4).

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

$10 or more but under

$100

$100 or more but under

$1,000

$1,000 or more

$9.99

$10 plus 10% of the

excess over $10

$19 plus 3% of the

excess over $100

$46 plus 1% of the

excess over $1,000

-25-
(For Wages Paid in July–Dec 2001)

Alternative 1.—Tables for Percentage Method Withholding Computations

Table A(1)—WEEKLY PAYROLL PERIOD (Amount for each allowance claimed is $55.77)

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

15% less

27% less

30% less

Table B(1)—BIWEEKLY PAYROLL PERIOD (Amount for each allowance claimed is $111.54)

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

15% less 15% less

27% less 27% less

30% less 30% less

Table C(1)—SEMIMONTHLY PAYROLL PERIOD (Amount for each allowance claimed is $120.83)

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

15% less 15% less

27% less 27% less

30% less 30% less

Table D(1)—MONTHLY PAYROLL PERIOD (Amount for each allowance claimed is $241.67)

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

15% less 15% less

27% less 27% less

30% less 30% less

Table E(1)—DAILY OR MISCELLANEOUS PAYROLL PERIOD

(Amount for each allowance claimed per day for such period is $11.15)

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

15% less 15% less

27% less 27% less

30% less 30% less

Note.—The adjustment factors may be reduced by one–half cent (e.g., 7.65 to

7.645; 73.89 to 73.885) to eliminate separate half rounding operations.

combined bracket rates, e.g., $0 to $51 and $51 to $552 combined to read,

Over $0, But not over $552.

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.

0%

15% less

27% less

30% less

35% less

38.6% less

0%

0%

0%

0%

0%

0%

0%

0%

0%

35% less

35% less 35% less

35% less 35% less

35% less 35% less

35% less 35% less

38.6% less

38.6% less 38.6% less

38.6% less 38.6% less

38.6% less 38.6% less

38.6% less 38.6% less

— —

— —

— —

—

— —

$0 —$51 $0 $0 —$124 $0

$51 —$552 $7.65 $124 —$960 $18.60

$552 —$1,196 $73.89 $960 —$2,023 $133.80

$1,196 —$2,662 $109.77 $2,023 —$3,292 $194.49

$2,662 —$5,750 $242.87 $3,292 —$5,809 $359.09

$5,750 $449.87 $5,809 $568.21

$0 —$102 $0 $0 —$248 $0

$102 —$1,104 $15.30 $248 —$1,919 $37.20

$1,104 —$2,392 $147.78 $1,919 —$4,046 $267.48

$2,392 —$5,323 $219.54 $4,046 —$6,585 $388.86

$5,323 —$11,500 $485.69 $6,585 —$11,617 $718.11

$11,500 $899.69 $11,617 $1,136.32

$0 —$110 $0 $0 —$269 $0

$110 —$1,196 $16.50 $269 —$2,079 $40.35

$1,196 —$2,592 $160.02 $2,079 —$4,383 $289.83

$2,592 —$5,767 $237.78 $4,383 —$7,133 $421.32

$5,767 —$12,458 $526.13 $7,133 —$12,585 $777.97

$12,458 $974.62 $12,585 $1,231.03

$0 —$221 $0 $0 —$538 $0

$221 —$2,392 $33.15 $538 —$4,158 $80.70

$2,392 —$5,183 $320.19 $4,158 —$8,767 $579.66

$5,183 —$11,533 $475.68 $8,767 —$14,267 $842.67

$11,533 —$24,917 $1,052.33 $14,267 —$25,171 $1,556.02

$24,917 $1,949.34 $25,171 $2,462.18

$0 —$10.20 $0 $0 —$24.80 $0

$10.20 —$110.40 $1.53 $24.80 —$191.90 $3.72

$110.40 —$239.20 $14.78 $191.90 —$404.60 $26.74

$239.20 —$532.30 $21.95 $404.60 —$658.50 $38.88

$532.30 —$1,150.00 $48.57 $658.50 —$1,161.70 $71.81

$1,150.00 $89.96 $1,161.70 $113.63

—

-26-
(For Wages Paid in July–Dec 2001)

Alternative 2.—Tables for Percentage Method Withholding Computations

Table A(2)—WEEKLY PAYROLL PERIOD (Amount for each allowance claimed is $55.77)

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

0% 0%

15% 15%

27% 27%

30% 30%

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

0% 0%

15% 15%

27% 27%

30% 30%

Table C(2)—SEMIMONTHLY PAYROLL PERIOD (Amount for each allowance claimed is $120.83)

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

0% 0%

15% 15%

27% 27%

30% 30%

Table D(2)—MONTHLY PAYROLL PERIOD (Amount for each allowance claimed is $241.67)

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

0% 0%

15% 15%

27% 27%

30% 30%

Table E(2)—DAILY OR MISCELLANEOUS PAYROLL PERIOD

(Amount for each allowance claimed per day for such period is $11.15)

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

0% 0%

15% 15%

27% 27%

30% 30%

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 $51 and $51 to

$552 combined to read, Over $0, But not over $552.

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 $111.54)

35% 35%

35% 35%

35% 35%

35% 35%

35% 35%

38.6% 38.6%

38.6% 38.6%

38.6% 38.6%

38.6% 38.6%

38.6% 38.6%

— —

— —

— —

— —

— —

$0 —$51 $0.00 $0 —$124 $0.00 

$51 —$552 minus $51.00 $124 —$960 minus $124.00

$552 —$1,196 minus $273.67 $960 —$2,023 minus $495.56

$1,196 —$2,662 minus $365.90 $2,023 —$3,292 minus $648.30

$2,662 —$5,750 minus $693.91 $3,292 —$5,809 minus $1,025.97

$5,750 minus $1,165.47 $5,809 minus $1,472.06

$0 —$102 $0.00 $0 —$248 $0.00 

$102 —$1,104 minus $102.00 $248 —$1,919 minus $248.00

$1,104 —$2,392 minus $547.33 $1,919 —$4,046 minus $990.67

$2,392 —$5,323 minus $731.80 $4,046 —$6,585 minus $1,296.20

$5,323 —$11,500 minus $1,387.69 $6,585 —$11,617 minus $2,051.74

$11,500 minus $2,330.80 $11,617 minus $2,943.84

$0 —$110 $0.00 $0 —$269 $0.00 

$110 —$1,196 minus $110.00 $269 —$2,079 minus $269.00

$1,196 —$2,592 minus $592.67 $2,079 —$4,383 minus $1,073.44

$2,592 —$5,767 minus $792.60 $4,383 —$7,133 minus $1,404.40

$5,767 —$12,458 minus $1,503.23 $7,133 —$12,585 minus $2,222.77

$12,458 minus $2,524.92 $12,585 minus $3,189.20

$0 —$221 $0.00 $0 —$538 $0.00 

$221 —$2,392 minus $221.00 $538 —$4,158 minus $538.00

$2,392 —$5,183 minus $1,185.89 $4,158 —$8,767 minus $2,146.89

$5,183 —$11,533 minus $1,585.60 $8,767 —$14,267 minus $2,808.90

$11,533 —$24,917 minus $3,006.66 $14,267 —$25,171 minus $4,445.77

$24,917 minus $5,050.11 $25,171 minus $6,378.69

$0.00 —$10.20 $0.00 $0.00 —$24.80 $0.00 

$10.20 —$110.40 minus $10.20 $24.80 —$191.90 minus $24.80

$110.40 —$239.20 minus $54.73 $191.90 —$404.60 minus $99.05

$239.20 —$532.30 minus $73.17 $404.60 —$658.50 minus $129.60

$532.30 —$1,150.00 minus $138.76 $658.50 —$1,161.70 minus $205.16

$1,150.00 minus $233.06 $1,161.70 minus $294.37

-27-
tions on page 27. In the tables for Computing Income

Wage Bracket Percentage Tax Withholding From Wages Exceeding Allowance

Amount on pages 33-36, the reduction factor does not Method Tables (for Automated include an amount for the number of allowances claimed.

Payroll Systems) Use the kind of wage bracket table that best suits your

payroll system. For example, some pay systems automatiThe Wage Bracket Percentage Method Tables show the cally subtract from wages the allowance amount for each

gross wage brackets that apply to each withholding per- employee before finding the amount of tax to withhold. The

centage rate for employees with up to nine withholding tables for Computing Income Tax Withholding From

allowances. These tables also show the computation fac- Wages Exceeding Allowance Amount can be used in

tors for each number of withholding allowances and the these systems. The reduction factors in these tables do not

applicable wage bracket. The computation factors are include the allowance amount that was automatically subused to figure the amount of withholding tax by a percent- tracted before applying the table factors in the calculation.

age method. For other systems that do not separately subtract the

Two kinds of Wage Bracket Percentage Method Ta- allowance amount, use the tables for Computing Income

bles are shown. Each has tables for married and single Tax Withholding From Gross Wages. persons for weekly, biweekly, semimonthly, and monthly When employers use the Wage Bracket Percentage payroll periods. Method Tables, the tax for the period may be rounded to The difference between the two kinds of tables is the the nearest dollar. If rounding is used, it must be used reduction factor subtracted from wages before multiplying consistently. Withheld tax amounts should be rounded to by the applicable percentage withholding rate. In the tables the nearest whole dollar by (1) dropping amounts under 50 for Computing Income Tax Withholding From Gross

Wages cents and (2) increasing amounts from 50 to 99 cents to on pages 29–32, the reduction factor includes the next higher dollar. Such rounding will be deemed to both the amount for withholding allowances claimed and a meet the tolerances under section 3402(h)(4). rate adjustment factor as shown in the Alternative 2—

Tables for Percentage Method Withholding Computa-

-28-
(For Wages Paid in July–Dec 2001)

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 $55.77 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

AB C DAB 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

15% 15%

27% 27%

30% 30%

35% 35%

38.6% 38.6%

$0.00 $552.00 $51.00 $0.00 $960.00 $124.00

$552.00 $1,196.00 $273.67 $960.00 $2,023.00 $495.56

$1,196.00 $2,662.00 $365.90 $2,023.00 $3,292.00 $648.30

$2,662.00 $5,750.00 $693.91 $3,292.00 $5,809.00 $1,025.97

$5,750.00 $1,165.47 $5,809.00 $1,472.06

$607.77 $106.77 15% $1,015.77 $179.77 15%

$607.77 $1,251.77 $329.44 27% $1,015.77 $2,078.77 $551.33 27%

$1,251.77 $2,717.77 $421.67 30% $2,078.77 $3,347.77 $704.07 30%

$2,717.77 $5,805.77 $749.68 35% $3,347.77 $5,864.77 $1,081.74 35%

$5,805.77 $1,221.24 38.6% $5,864.77 $1,527.83

$663.54 $162.54 15% $1,071.54 $235.54 15%

$663.54 $1,307.54 $385.21 27% $1,071.54 $2,134.54 $607.10 27%

$1,307.54 $2,773.54 $477.44 30% $2,134.54 $3,403.54 $759.84 30%

$2,773.54 $5,861.54 $805.45 35% $3,403.54 $5,920.54 $1,137.51 35%

$5,861.54 $1,277.01 38.6% $5,920.54 $1,583.60

$719.31 $218.31 15% $1,127.31 $291.31 15%

$719.31 $1,363.31 $440.98 27% $1,127.31 $2,190.31 $662.87 27%

$1,363.31 $2,829.31 $533.21 30% $2,190.31 $3,459.31 $815.61 30%

$2,829.31 $5,917.31 $861.22 35% $3,459.31 $5,976.31 $1,193.28 35%

$5,917.31 $1,332.78 38.6% $5,976.31 $1,639.37

$775.08 $274.08 15% $1,183.08 $347.08 15%

$775.08 $1,419.08 $496.75 27% $1,183.08 $2,246.08 $718.64 27%

$1,419.08 $2,885.08 $588.98 30% $2,246.08 $3,515.08 $871.38 30%

$2,885.08 $5,973.08 $916.99 35% $3,515.08 $6,032.08 $1,249.05 35%

$5,973.08 $1,388.55 38.6% $6,032.08 $1,695.14

$830.85 $329.85 15% $1,238.85 $402.85 15%

$830.85 $1,474.85 $552.52 27% $1,238.85 $2,301.85 $774.41 27%

$1,474.85 $2,940.85 $644.75 30% $2,301.85 $3,570.85 $927.15 30%

$2,940.85 $6,028.85 $972.76 35% $3,570.85 $6,087.85 $1,304.82 35%

$6,028.85 $1,444.32 38.6% $6,087.85 $1,750.91

$886.62 $385.62 15% $1,294.62 $458.62 15%

$886.62 $1,530.62 $608.29 27% $1,294.62 $2,357.62 $830.18 27%

$1,530.62 $2,996.62 $700.52 30% $2,357.62 $3,626.62 $982.92 30%

$2,996.62 $6,084.62 $1,028.53 35% $3,626.62 $6,143.62 $1,360.59 35%

$6,084.62 $1,500.09 38.6% $6,143.62 $1,806.68

$942.39 $441.39 15% $1,350.39 $514.39 15%

$942.39 $1,586.39 $664.06 27% $1,350.39 $2,413.39 $885.95 27%

$1,586.39 $3,052.39 $756.29 30% $2,413.39 $3,682.39 $1,038.69 30%

$3,052.39 $6,140.39 $1,084.30 35% $3,682.39 $6,199.39 $1,416.36 35%

$6,140.39 $1,555.86 38.6% $6,199.39 $1,862.45

$998.16 $497.16 15% $1,406.16 $570.16 15%

$998.16 $1,642.16 $719.83 27% $1,406.16 $2,469.16 $941.72 27%

$1,642.16 $3,108.16 $812.06 30% $2,469.16 $3,738.16 $1,094.46 30%

$3,108.16 $6,196.16 $1,140.07 35% $3,738.16 $6,255.16 $1,472.13 35%

$6,196.16 $1,611.63 38.6% $6,255.16 $1,918.22

$1,053.93 $552.93 15% $1,461.93 $625.93 15%

$1,053.93 $1,697.93 $775.60 27% $1,461.93 $2,524.93 $997.49 27%

$1,697.93 $3,163.93 $867.83 30% $2,524.93 $3,793.93 $1,150.23 30%

$3,163.93 $6,251.93 $1,195.84 35% $3,793.93 $6,310.93 $1,527.90 35%

$6,251.93 $1,667.40 38.6% $6,310.93 $1,973.99

subtract subtract

subtract

subtract

subtract

subtract

subtract subtract

subtract subtract

subtract subtract

subtract

subtract

subtract

subtract

subtract subtract

subtract subtract

subtract subtract

subtract

subtract

subtract

subtract

subtract subtract

subtract subtract

subtract subtract

subtract

subtract

subtract

subtract

subtract subtract

subtract subtract

subtract subtract

subtract

subtract

subtract

subtract

subtract subtract

subtract subtract

subtract subtract

subtract

subtract

subtract

subtract

subtract subtract

subtract subtract

subtract subtract

subtract

subtract

subtract

subtract

subtract subtract

subtract subtract

subtract subtract

subtract

subtract

subtract

subtract

subtract subtract

subtract subtract

subtract subtract

subtract

subtract

subtract

subtract

subtract subtract

subtract subtract

38.6%

38.6%

38.6%

38.6%

38.6%

38.6%

38.6%

38.6%

38.6%

$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

-29-
(For Wages Paid in July–Dec 2001)

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 $111.54 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

AB C DAB 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 $1,104.00 $102.00 $0.00 $1,919.00 $248.00 15%

$1,104.00 $2,392.00 $547.33 $1,919.00 $4,046.00 $990.67

$2,392.00 $5,323.00 $731.80 $4,046.00 $6,585.00 $1,296.20

$5,323.00 $11,500.00 $1,387.69 $6,585.00 $11,617.00 $2,051.74

$11,500.00 $2,330.80 $11,617.00 $2,943.84

$1,215.54 $213.54 15% $2,030.54 $359.54 15%

$1,215.54 $2,503.54 $658.87 27% $2,030.54 $4,157.54 $1,102.21 27%

$2,503.54 $5,434.54 $843.34 30% $4,157.54 $6,696.54 $1,407.74 30%

$5,434.54 $11,611.54 $1,499.23 35% $6,696.54 $11,728.54 $2,163.28 35%

$11,611.54 $2,442.34 38.6% $11,728.54 $3,055.38

$1,327.08 $325.08 15% $2,142.08 $471.08 15%

$1,327.08 $2,615.08 $770.41 27% $2,142.08 $4,269.08 $1,213.75 27%

$2,615.08 $5,546.08 $954.88 30% $4,269.08 $6,808.08 $1,519.28 30%

$5,546.08 $11,723.08 $1,610.77 35% $6,808.08 $11,840.08 $2,274.82 35%

$11,723.08 $2,553.88 38.6% $11,840.08 $3,166.92

$1,438.62 $436.62 15% $2,253.62 $582.62 15%

$1,438.62 $2,726.62 $881.95 27% $2,253.62 $4,380.62 $1,325.29 27%

$2,726.62 $5,657.62 $1,066.42 30% $4,380.62 $6,919.62 $1,630.82 30%

$5,657.62 $11,834.62 $1,722.31 35% $6,919.62 $11,951.62 $2,386.36 35%

$11,834.62 $2,665.42 38.6% $11,951.62 $3,278.46

$1,550.16 $548.16 15% $2,365.16 $694.16 15%

$1,550.16 $2,838.16 $993.49 27% $2,365.16 $4,492.16 $1,436.83 27%

$2,838.16 $5,769.16 $1,177.96 30% $4,492.16 $7,031.16 $1,742.36 30%

$5,769.16 $11,946.16 $1,833.85 35% $7,031.16 $12,063.16 $2,497.90 35%

$11,946.16 $2,776.96 38.6% $12,063.16 $3,390.00

$1,661.70 $659.70 15% $2,476.70 $805.70 15%

$1,661.70 $2,949.70 $1,105.03 27% $2,476.70 $4,603.70 $1,548.37 27%

$2,949.70 $5,880.70 $1,289.50 30% $4,603.70 $7,142.70 $1,853.90 30%

$5,880.70 $12,057.70 $1,945.39 35% $7,142.70 $12,174.70 $2,609.44 35%

$12,057.70 $2,888.50 38.6% $12,174.70 $3,501.54

$1,773.24 $771.24 15% $2,588.24 $917.24 15%

$1,773.24 $3,061.24 $1,216.57 27% $2,588.24 $4,715.24 $1,659.91 27%

$3,061.24 $5,992.24 $1,401.04 30% $4,715.24 $7,254.24 $1,965.44 30%

$5,992.24 $12,169.24 $2,056.93 35% $7,254.24 $12,286.24 $2,720.98 35%

$12,169.24 $3,000.04 38.6% $12,286.24 $3,613.08

$1,884.78 $882.78 15% $2,699.78 $1,028.78 15%

$1,884.78 $3,172.78 $1,328.11 27% $2,699.78 $4,826.78 $1,771.45 27%

$3,172.78 $6,103.78 $1,512.58 30% $4,826.78 $7,365.78 $2,076.98 30%

$6,103.78 $12,280.78 $2,168.47 35% $7,365.78 $12,397.78 $2,832.52 35%

$12,280.78 $3,111.58 38.6% $12,397.78 $3,724.62

$1,996.32 $994.32 15% $2,811.32 $1,140.32 15%

$1,996.32 $3,284.32 $1,439.65 27% $2,811.32 $4,938.32 $1,882.99 27%

$3,284.32 $6,215.32 $1,624.12 30% $4,938.32 $7,477.32 $2,188.52 30%

$6,215.32 $12,392.32 $2,280.01 35% $7,477.32 $12,509.32 $2,944.06 35%

$12,392.32 $3,223.12 38.6% $12,509.32 $3,836.16

$2,107.86 $1,105.86 15% $2,922.86 $1,251.86 15%

$2,107.86 $3,395.86 $1,551.19 27% $2,922.86 $5,049.86 $1,994.53 27%

$3,395.86 $6,326.86 $1,735.66 30% $5,049.86 $7,588.86 $2,300.06 30%

$6,326.86 $12,503.86 $2,391.55 35% $7,588.86 $12,620.86 $3,055.60 35%

$12,503.86 $3,334.66 38.6% $12,620.86 $3,947.70

15%

27%

30%

35%

38.6%

38.6%

38.6%

38.6%

38.6%

38.6%

38.6%

38.6%

38.6%

27%

30%

35%

38.6% 38.6%

$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

-30-
(For Wages Paid in July–Dec 2001)

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 $120.83 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

AB C DAB 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

15% 15%

27% 27%

30% 30%

35% 35%

38.6% 38.6%

$0.00 $1,196.00 $110.00 $0.00 $2,079.00 $269.00

$1,196.00 $2,592.00 $592.67 $2,079.00 $4,383.00 $1,073.44

$2,592.00 $5,767.00 $792.60 $4,383.00 $7,133.00 $1,404.40

$5,767.00 $12,458.00 $1,503.23 $7,133.00 $12,585.00 $2,222.77

$12,458.00 $2,524.92 $12,585.00 $3,189.20

$1,316.83 $230.83 15% $2,199.83 $389.83 15%

$1,316.83 $2,712.83 $713.50 27% $2,199.83 $4,503.83 $1,194.27 27%

$2,712.83 $5,887.83 $913.43 30% $4,503.83 $7,253.83 $1,525.23 30%

$5,887.83 $12,578.83 $1,624.06 35% $7,253.83 $12,705.83 $2,343.60 35%

$12,578.83 $2,645.75 38.6% $12,705.83 $3,310.03 38.6%

$1,437.66 $351.66 15% $2,320.66 $510.66 15%

$1,437.66 $2,833.66 $834.33 27% $2,320.66 $4,624.66 $1,315.10 27%

$2,833.66 $6,008.66 $1,034.26 30% $4,624.66 $7,374.66 $1,646.06 30%

$6,008.66 $12,699.66 $1,744.89 35% $7,374.66 $12,826.66 $2,464.43 35%

$12,699.66 $2,766.58 38.6% $12,826.66 $3,430.86 38.6%

$1,558.49 $472.49 15% $2,441.49 $631.49 15%

$1,558.49 $2,954.49 $955.16 27% $2,441.49 $4,745.49 $1,435.93 27%

$2,954.49 $6,129.49 $1,155.09 30% $4,745.49 $7,495.49 $1,766.89 30%

$6,129.49 $12,820.49 $1,865.72 35% $7,495.49 $12,947.49 $2,585.26 35%

$12,820.49 $2,887.41 38.6% $12,947.49 $3,551.69 38.6%

$1,679.32 $593.32 15% $2,562.32 $752.32 15%

$1,679.32 $3,075.32 $1,075.99 27% $2,562.32 $4,866.32 $1,556.76 27%

$3,075.32 $6,250.32 $1,275.92 30% $4,866.32 $7,616.32 $1,887.72 30%

$6,250.32 $12,941.32 $1,986.55 35% $7,616.32 $13,068.32 $2,706.09 35%

$12,941.32 $3,008.24 38.6% $13,068.32 $3,672.52 38.6%

$1,800.15 $714.15 15% $2,683.15 $873.15 15%

$1,800.15 $3,196.15 $1,196.82 27% $2,683.15 $4,987.15 $1,677.59 27%

$3,196.15 $6,371.15 $1,396.75 30% $4,987.15 $7,737.15 $2,008.55 30%

$6,371.15 $13,062.15 $2,107.38 35% $7,737.15 $13,189.15 $2,826.92 35%

$13,062.15 $3,129.07 38.6% $13,189.15 $3,793.35 38.6%

$1,920.98 $834.98 15% $2,803.98 $993.98 15%

$1,920.98 $3,316.98 $1,317.65 27% $2,803.98 $5,107.98 $1,798.42 27%

$3,316.98 $6,491.98 $1,517.58 30% $5,107.98 $7,857.98 $2,129.38 30%

$6,491.98 $13,182.98 $2,228.21 35% $7,857.98 $13,309.98 $2,947.75 35%

$13,182.98 $3,249.90 38.6% $13,309.98 $3,914.18 38.6%

$2,041.81 $955.81 15% $2,924.81 $1,114.81 15%

$2,041.81 $3,437.81 $1,438.48 27% $2,924.81 $5,228.81 $1,919.25 27%

$3,437.81 $6,612.81 $1,638.41 30% $5,228.81 $7,978.81 $2,250.21 30%

$6,612.81 $13,303.81 $2,349.04 35% $7,978.81 $13,430.81 $3,068.58 35%

$13,303.81 $3,370.73 38.6% $13,430.81 $4,035.01 38.6%

$2,162.64 $1,076.64 15% $3,045.64 $1,235.64 15%

$2,162.64 $3,558.64 $1,559.31 27% $3,045.64 $5,349.64 $2,040.08 27%

$3,558.64 $6,733.64 $1,759.24 30% $5,349.64 $8,099.64 $2,371.04 30%

$6,733.64 $13,424.64 $2,469.87 35% $8,099.64 $13,551.64 $3,189.41 35%

$13,424.64 $3,491.56 38.6% $13,551.64 $4,155.84 38.6%

$2,283.47 $1,197.47 15% $3,166.47 $1,356.47 15%

$2,283.47 $3,679.47 $1,680.14 27% $3,166.47 $5,470.47 $2,160.91 27%

$3,679.47 $6,854.47 $1,880.07 30% $5,470.47 $8,220.47 $2,491.87 30%

$6,854.47 $13,545.47 $2,590.70 35% $8,220.47 $13,672.47 $3,310.24 35%

$13,545.47 $3,612.39 38.6% $13,672.47 $4,276.67 38.6%

$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

-31-
(For Wages Paid in July–Dec 2001)

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 $241.67 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

AB C DAB 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 $2,392.00 $221.00 $0.00 $4,158.00 $538.00 15% 15%

$2,392.00 $5,183.00 $1,185.89 $4,158.00 $8,767.00 $2,146.89

$5,183.00 $11,533.00 $1,585.60 $8,767.00 $14,267.00 $2,808.90

$11,533.00 $24,917.00 $3,006.66 $14,267.00 $25,171.00 $4,445.77

$24,917.00 $5,050.11 $25,171.00 $6,378.69

$2,633.67 $462.67 15% $4,399.67 $779.67 15%

$2,633.67 $5,424.67 $1,427.56 27% $4,399.67 $9,008.67 $2,388.56 27%

$5,424.67 $11,774.67 $1,827.27 30% $9,008.67 $14,508.67 $3,050.57 30%

$11,774.67 $25,158.67 $3,248.33 35% $14,508.67 $25,412.67 $4,687.44 35%

$25,158.67 $5,291.78 38.6% $25,412.67 $6,620.36 38.6%

$2,875.34 $704.34 15% $4,641.34 $1,021.34 15%

$2,875.34 $5,666.34 $1,669.23 27% $4,641.34 $9,250.34 $2,630.23 27%

$5,666.34 $12,016.34 $2,068.94 30% $9,250.34 $14,750.34 $3,292.24 30%

$12,016.34 $25,400.34 $3,490.00 35% $14,750.34 $25,654.34 $4,929.11 35%

$25,400.34 $5,533.45 38.6% $25,654.34 $6,862.03 38.6%

$3,117.01 $946.01 15% $4,883.01 $1,263.01 15%

$3,117.01 $5,908.01 $1,910.90 27% $4,883.01 $9,492.01 $2,871.90 27%

$5,908.01 $12,258.01 $2,310.61 30% $9,492.01 $14,992.01 $3,533.91 30%

$12,258.01 $25,642.01 $3,731.67 35% $14,992.01 $25,896.01 $5,170.78 35%

$25,642.01 $5,775.12 38.6% $25,896.01 $7,103.70 38.6%

$3,358.68 $1,187.68 15% $5,124.68 $1,504.68 15%

$3,358.68 $6,149.68 $2,152.57 27% $5,124.68 $9,733.68 $3,113.57 27%

$6,149.68 $12,499.68 $2,552.28 30% $9,733.68 $15,233.68 $3,775.58 30%

$12,499.68 $25,883.68 $3,973.34 35% $15,233.68 $26,137.68 $5,412.45 35%

$25,883.68 $6,016.79 38.6% $26,137.68 $7,345.37 38.6%

$3,600.35 $1,429.35 15% $5,366.35 $1,746.35 15%

$3,600.35 $6,391.35 $2,394.24 27% $5,366.35 $9,975.35 $3,355.24 27%

$6,391.35 $12,741.35 $2,793.95 30% $9,975.35 $15,475.35 $4,017.25 30%

$12,741.35 $26,125.35 $4,215.01 35% $15,475.35 $26,379.35 $5,654.12 35%

$26,125.35 $6,258.46 38.6% $26,379.35 $7,587.04 38.6%

$3,842.02 $1,671.02 15% $5,608.02 $1,988.02 15%

$3,842.02 $6,633.02 $2,635.91 27% $5,608.02 $10,217.02 $3,596.91 27%

$6,633.02 $12,983.02 $3,035.62 30% $10,217.02 $15,717.02 $4,258.92 30%

$12,983.02 $26,367.02 $4,456.68 35% $15,717.02 $26,621.02 $5,895.79 35%

$26,367.02 $6,500.13 38.6% $26,621.02 $7,828.71 38.6%

$4,083.69 $1,912.69 15% $5,849.69 $2,229.69 15%

$4,083.69 $6,874.69 $2,877.58 27% $5,849.69 $10,458.69 $3,838.58 27%

$6,874.69 $13,224.69 $3,277.29 30% $10,458.69 $15,958.69 $4,500.59 30%

$13,224.69 $26,608.69 $4,698.35 35% $15,958.69 $26,862.69 $6,137.46 35%

$26,608.69 $6,741.80 38.6% $26,862.69 $8,070.38 38.6%

$4,325.36 $2,154.36 15% $6,091.36 $2,471.36 15%

$4,325.36 $7,116.36 $3,119.25 27% $6,091.36 $10,700.36 $4,080.25 27%

$7,116.36 $13,466.36 $3,518.96 30% $10,700.36 $16,200.36 $4,742.26 30%

$13,466.36 $26,850.36 $4,940.02 35% $16,200.36 $27,104.36 $6,379.13 35%

$26,850.36 $6,983.47 38.6% $27,104.36 $8,312.05 38.6%

$4,567.03 $2,396.03 15% $6,333.03 $2,713.03 15%

$4,567.03 $7,358.03 $3,360.92 27% $6,333.03 $10,942.03 $4,321.92 27%

$7,358.03 $13,708.03 $3,760.63 30% $10,942.03 $16,442.03 $4,983.93 30%

$13,708.03 $27,092.03 $5,181.69 35% $16,442.03 $27,346.03 $6,620.80 35%

$27,092.03 $7,225.14 38.6% $27,346.03 $8,553.72 38.6%

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

27%

30%

35%

38.6%

27%

30%

35%

38.6%

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

-32-
(For Wages Paid in July–Dec 2001)

Wage Bracket Percentage Method Table for Computing

Income Tax Withholding From Wages Exceeding Allowance Amount

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 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.

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 $55.77 for

each additional allowance claimed.

Single Persons Married Persons

And gross wages are— And gross wages are— Multiply

result

by—

But

not over Over Over

AB C DAB 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

15% 15%

27% 27%

30% 30%

35% 35%

38.6% 38.6%

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.

$0 $552.00 $51.00 $0 $960.00 $124.00

$552.00 $1,196.00 $273.67 $960.00 $2,023.00 $495.56

$1,196.00 $2,662.00 $365.90 $2,023.00 $3,292.00 $648.30

$2,662.00 $5,750.00 $693.91 $3,292.00 $5,809.00 $1,025.97

$5,750.00 $1,165.47 $5,809.00 $1,472.06

$607.77 $51.00 15% $1,015.77 $124.00 15%

$607.77 $1,251.77 $273.67 27% $1,015.77 $2,078.77 $495.56 27%

$1,251.77 $2,717.77 $365.90 30% $2,078.77 $3,347.77 $648.30 30%

$2,717.77 $5,805.77 $693.91 35% $3,347.77 $5,864.77 $1,025.97 35%

$5,805.77 $1,165.47 38.6% $5,864.77 $1,472.06 38.6%

$663.54 $51.00 15% $1,071.54 $124.00 15%

$663.54 $1,307.54 $273.67 27% $1,071.54 $2,134.54 $495.56 27%

$1,307.54 $2,773.54 $365.90 30% $2,134.54 $3,403.54 $648.30 30%

$2,773.54 $5,861.54 $693.91 35% $3,403.54 $5,920.54 $1,025.97 35%

$5,861.54 $1,165.47 38.6% $5,920.54 $1,472.06 38.6%

$719.31 $51.00 15% $1,127.31 $124.00 15%

$719.31 $1,363.31 $273.67 27% $1,127.31 $2,190.31 $495.56 27%

$1,363.31 $2,829.31 $365.90 30% $2,190.31 $3,459.31 $648.30 30%

$2,829.31 $5,917.31 $693.91 35% $3,459.31 $5,976.31 $1,025.97 35%

$5,917.31 $1,165.47 38.6% $5,976.31 $1,472.06 38.6%

$775.08 $51.00 15% $1,183.08 $124.00 15%

$775.08 $1,419.08 $273.67 27% $1,183.08 $2,246.08 $495.56 27%

$1,419.08 $2,885.08 $365.90 30% $2,246.08 $3,515.08 $648.30 30%

$2,885.08 $5,973.08 $693.91 35% $3,515.08 $6,032.08 $1,025.97 35%

$5,973.08 $1,165.47 38.6% $6,032.08 $1,472.06 38.6%

$830.85 $51.00 15% $1,238.85 $124.00 15%

$830.85 $1,474.85 $273.67 27% $1,238.85 $2,301.85 $495.56 27%

$1,474.85 $2,940.85 $365.90 30% $2,301.85 $3,570.85 $648.30 30%

$2,940.85 $6,028.85 $693.91 35% $3,570.85 $6,087.85 $1,025.97 35%

$6,028.85 $1,165.47 38.6% $6,087.85 $1,472.06 38.6%

$886.62 $51.00 15% $1,294.62 $124.00 15%

$886.62 $1,530.62 $273.67 27% $1,294.62 $2,357.62 $495.56 27%

$1,530.62 $2,996.62 $365.90 30% $2,357.62 $3,626.62 $648.30 30%

$2,996.62 $6,084.62 $693.91 35% $3,626.62 $6,143.62 $1,025.97 35%

$6,084.62 $1,165.47 38.6% $6,143.62 $1,472.06 38.6%

$942.39 $51.00 15% $1,350.39 $124.00 15%

$942.39 $1,586.39 $273.67 27% $1,350.39 $2,413.39 $495.56 27%

$1,586.39 $3,052.39 $365.90 30% $2,413.39 $3,682.39 $648.30 30%

$3,052.39 $6,140.39 $693.91 35% $3,682.39 $6,199.39 $1,025.97 35%

$6,140.39 $1,165.47 38.6% $6,199.39 $1,472.06 38.6%

$998.16 $51.00 15% $1,406.16 $124.00 15%

$998.16 $1,642.16 $273.67 27% $1,406.16 $2,469.16 $495.56 27%

$1,642.16 $3,108.16 $365.90 30% $2,469.16 $3,738.16 $648.30 30%

$3,108.16 $6,196.16 $693.91 35% $3,738.16 $6,255.16 $1,025.97 35%

$6,196.16 $1,165.47 38.6% $6,255.16 $1,472.06 38.6%

$1,053.93 $51.00 15% $1,461.93 $124.00 15%

$1,053.93 $1,697.93 $273.67 27% $1,461.93 $2,524.93 $495.56 27%

$1,697.93 $3,163.93 $365.90 30% $2,524.93 $3,793.93 $648.30 30%

$3,163.93 $6,251.93 $693.91 35% $3,793.93 $6,310.93 $1,025.97 35%

$6,251.93 $1,165.47 38.6% $6,310.93 $1,472.06 38.6%

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

$0

-33-
(For Wages Paid in July–Dec 2001)

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.

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 $111.54 for

each additional allowance claimed.

Single Persons Married Persons

And gross wages are— And gross wages are— Multiply

result

by—

But

not over Over Over

AB C DAB 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

15% 15%

27%

30%

35%

38.6%

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.

$0 $1,104.00 $102.00 $0 $1,919.00 $248.00

$1,104.00 $2,392.00 $547.33 $1,919.00 $4,046.00 $990.67

$2,392.00 $5,323.00 $731.80 $4,046.00 $6,585.00 $1,296.20

$5,323.00 $11,500.00 $1,387.69 $6,585.00 $11,617.00 $2,051.74

$11,500.00 $2,330.80 $11,617.00 $2,943.84

$102.00

$1,387.69

$102.00

$102.00

$102.00

$102.00

$102.00

$102.00

$102.00

$102.00

$1,215.54 $102.00 15% $2,030.54 $248.00 15%

$1,215.54 $2,503.54 $547.33 27% $2,030.54 $4,157.54 $990.67 27%

$2,503.54 $5,434.54 $731.80 30% $4,157.54 $6,696.54 $1,296.20 30%

$5,434.54 $11,611.54 35% $6,696.54 $11,728.54 $2,051.74 35%

$11,611.54 $2,330.80 38.6% $11,728.54 $2,943.84

$1,327.08 $102.00 15% $2,142.08 $248.00 15%

$1,327.08 $2,615.08 $547.33 27% $2,142.08 $4,269.08 $990.67 27%

$2,615.08 $5,546.08 $731.80 30% $4,269.08 $6,808.08 $1,296.20 30%

$5,546.08 $11,723.08 $1,387.69 35% $6,808.08 $11,840.08 $2,051.74 35%

$11,723.08 $2,330.80 38.6% $11,840.08 $2,943.84

$1,438.62 $102.00 15% $2,253.62 $248.00 15%

$1,438.62 $2,726.62 $547.33 27% $2,253.62 $4,380.62 $990.67 27%

$2,726.62 $5,657.62 30% $4,380.62 $6,919.62 $1,296.20 30%

$5,657.62 $11,834.62 35% $6,919.62 $11,951.62 $2,051.74 35%

$11,834.62 38.6% $11,951.62 $2,943.84

$1,550.16 $102.00 15% $2,365.16 $248.00 15%

$1,550.16 $2,838.16 $547.33 27% $2,365.16 $4,492.16 $990.67 27%

$2,838.16 $5,769.16 $731.80 30% $4,492.16 $7,031.16 $1,296.20 30%

$5,769.16 $11,946.16 $1,387.69 35% $7,031.16 $12,063.16 $2,051.74 35%

$11,946.16 38.6% $12,063.16 $2,943.84

$1,661.70 $102.00 15% $2,476.70 $248.00 15%

$1,661.70 $2,949.70 $547.33 27% $2,476.70 $4,603.70 $990.67 27%

$2,949.70 $5,880.70 30% $4,603.70 $7,142.70 $1,296.20 30%

$5,880.70 $12,057.70 $1,387.69 35% $7,142.70 $12,174.70 $2,051.74 35%

$12,057.70 $2,330.80 38.6% $12,174.70 $2,943.84

$1,773.24 $102.00 15% $2,588.24 $248.00 15%

$1,773.24 $3,061.24 $547.33 27% $2,588.24 $4,715.24 $990.67 27%

$3,061.24 $5,992.24 30% $4,715.24 $7,254.24 $1,296.20 30%

$5,992.24 $12,169.24 $1,387.69 35% $7,254.24 $12,286.24 $2,051.74 35%

$12,169.24 $2,330.80 38.6% $12,286.24 $2,943.84

$1,884.78 $102.00 15% $2,699.78 $248.00 15%

$1,884.78 $3,172.78 $547.33 27% $2,699.78 $4,826.78 $990.67 27%

$3,172.78 $6,103.78 $731.80 30% $4,826.78 $7,365.78 $1,296.20 30%

$6,103.78 $12,280.78 $1,387.69 35% $7,365.78 $12,397.78 $2,051.74 35%

$12,280.78 $2,330.80 38.6% $12,397.78 $2,943.84

$1,996.32 $102.00 15% $2,811.32 $248.00 15%

$1,996.32 $3,284.32 $547.33 27% $2,811.32 $4,938.32 $990.67 27%

$3,284.32 $6,215.32 30% $4,938.32 $7,477.32 $1,296.20 30%

$6,215.32 $12,392.32 $1,387.69 35% $7,477.32 $12,509.32 $2,051.74 35%

$12,392.32 $2,330.80 38.6% $12,509.32 $2,943.84

$2,107.86 $102.00 15% $2,922.86 $248.00 15%

$2,107.86 $3,395.86 $547.33 27% $2,922.86 $5,049.86 $990.67 27%

$3,395.86 $6,326.86 $731.80 30% $5,049.86 $7,588.86 $1,296.20 30%

$6,326.86 $12,503.86 35% $7,588.86 $12,620.86 $2,051.74 35%

$12,503.86 $2,330.80 38.6% $12,620.86 $2,943.84

$0 $0

$0 $0

$0 $0

$0 $0

$0 $0

$0 $0

$0 $0

$0 $0

$0 $0

38.6%

38.6%

38.6%

38.6%

38.6%

38.6%

38.6%

38.6%

38.6%

27%

30%

35%

38.6%

$731.80

$1,387.69

$2,330.80

$2,330.80

$731.80

$731.80

$731.80

subtract $1,387.69

-34-
(For Wages Paid in July–Dec 2001)

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.

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 $120.83 for

each additional allowance claimed.

Single Persons Married Persons

And gross wages are— And gross wages are— Multiply

result

by—

But

not over Over Over

AB C DAB 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

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.

$0 $1,196.00 $110.00 $0 $2,079.00 $269.00

$1,196.00 $2,592.00 $592.67 $2,079.00 $4,383.00 $1,073.44

$2,592.00 $5,767.00 $792.60 $4,383.00 $7,133.00 $1,404.40

$5,767.00 $12,458.00 $1,503.23 $7,133.00 $12,585.00 $2,222.77

$12,458.00 $2,524.92 $12,585.00 $3,189.20

$0 $0

$0 $0

$0 $0

$0 $0

$0 $0

$0 $0

$0 $0

$0 $0

$0 $0

$1,316.83 $110.00 15% $2,199.83 $269.00 15%

$1,316.83 $2,712.83 $592.67 27% $2,199.83 $4,503.83 $1,073.44 27%

$2,712.83 $5,887.83 $792.60 30% $4,503.83 $7,253.83 $1,404.40 30%

$5,887.83 $12,578.83 $1,503.23 35% $7,253.83 $12,705.83 $2,222.77 35%

$12,578.83 $2,524.92 38.6% $12,705.83 $3,189.20 38.6%

$1,437.66 $110.00 15% $2,320.66 $269.00 15%

$1,437.66 $2,833.66 $592.67 27% $2,320.66 $4,624.66 $1,073.44 27%

$2,833.66 $6,008.66 $792.60 30% $4,624.66 $7,374.66 $1,404.40 30%

$6,008.66 $12,699.66 $1,503.23 35% $7,374.66 $12,826.66 $2,222.77 35%

$12,699.66 $2,524.92 38.6% $12,826.66 $3,189.20 38.6%

$1,558.49 $110.00 15% $2,441.49 $269.00 15%

$1,558.49 $2,954.49 $592.67 27% $2,441.49 $4,745.49 $1,073.44 27%

$2,954.49 $6,129.49 $792.60 30% $4,745.49 $7,495.49 $1,404.40 30%

$6,129.49 $12,820.49 $1,503.23 35% $7,495.49 $12,947.49 $2,222.77 35%

$12,820.49 $2,524.92 38.6% $12,947.49 $3,189.20 38.6%

$1,679.32 $110.00 15% $2,562.32 $269.00 15%

$1,679.32 $3,075.32 $592.67 27% $2,562.32 $4,866.32 $1,073.44 27%

$3,075.32 $6,250.32 $792.60 30% $4,866.32 $7,616.32 $1,404.40 30%

$6,250.32 $12,941.32 $1,503.23 35% $7,616.32 $13,068.32 $2,222.77 35%

$12,941.32 $2,524.92 38.6% $13,068.32 $3,189.20 38.6%

$1,800.15 $110.00 15% $2,683.15 $269.00 15%

$1,800.15 $3,196.15 $592.67 27% $2,683.15 $4,987.15 $1,073.44 27%

$3,196.15 $6,371.15 $792.60 30% $4,987.15 $7,737.15 $1,404.40 30%

$6,371.15 $13,062.15 $1,503.23 35% $7,737.15 $13,189.15 $2,222.77 35%

$13,062.15 $2,524.92 38.6% $13,189.15 $3,189.20 38.6%

$1,920.98 $110.00 15% $2,803.98 $269.00 15%

$1,920.98 $3,316.98 $592.67 27% $2,803.98 $5,107.98 $1,073.44 27%

$3,316.98 $6,491.98 $792.60 30% $5,107.98 $7,857.98 $1,404.40 30%

$6,491.98 $13,182.98 $1,503.23 35% $7,857.98 $13,309.98 $2,222.77 35%

$13,182.98 $2,524.92 38.6% $13,309.98 $3,189.20 38.6%

$2,041.81 $110.00 15% $2,924.81 $269.00 15%

$2,041.81 $3,437.81 $592.67 27% $2,924.81 $5,228.81 $1,073.44 27%

$3,437.81 $6,612.81 $792.60 30% $5,228.81 $7,978.81 $1,404.40 30%

$6,612.81 $13,303.81 $1,503.23 35% $7,978.81 $13,430.81 $2,222.77 35%

$13,303.81 $2,524.92 38.6% $13,430.81 $3,189.20 38.6%

$2,162.64 $110.00 15% $3,045.64 $269.00 15%

$2,162.64 $3,558.64 $592.67 27% $3,045.64 $5,349.64 $1,073.44 27%

$3,558.64 $6,733.64 $792.60 30% $5,349.64 $8,099.64 $1,404.40 30%

$6,733.64 $13,424.64 $1,503.23 35% $8,099.64 $13,551.64 $2,222.77 35%

$13,424.64 $2,524.92 38.6% $13,551.64 $3,189.20 38.6%

$2,283.47 $110.00 15% $3,166.47 $269.00 15%

$2,283.47 $3,679.47 $592.67 27% $3,166.47 $5,470.47 $1,073.44 27%

$3,679.47 $6,854.47 $792.60 30% $5,470.47 $8,220.47 $1,404.40 30%

$6,854.47 $13,545.47 $1,503.23 35% $8,220.47 $13,672.47 $2,222.77 35%

$13,545.47 $2,524.92 38.6% $13,672.47 $3,189.20 38.6%

15% 15%

27% 27%

30% 30%

35% 35%

38.6% 38.6%

-35-
(For Wages Paid in July–Dec 2001)

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.

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 $241.67 for

each additional allowance claimed.

Single Persons Married Persons

And gross wages are— And gross wages are— Multiply

result

by—

But

not over Over Over

AB C DAB 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

15% 15%

27%

30%

35%

38.6%

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.

$0 $2,392.00 $221.00 $0 $4,158.00 $538.00

$2,392.00 $5,183.00 $1,185.89 $4,158.00 $8,767.00 $2,146.89

$5,183.00 $11,533.00 $1,585.60 $8,767.00 $14,267.00 $2,808.90

$11,533.00 $24,917.00 $3,006.66 $14,267.00 $25,171.00 $4,445.77

$24,917.00 $5,050.11 $25,171.00 $6,378.69

$221.00

$221.00

$221.00

$221.00

$221.00

$221.00

$221.00

$221.00

$221.00

$0 $0

$0 $0

$0 $0

$0 $0

$0 $0

$0 $0

$0 $0

$0 $0

$0 $0

$2,633.67 $221.00 15% $4,399.67 $538.00 15%

$2,633.67 $5,424.67 $1,185.89 27% $4,399.67 $9,008.67 $2,146.89 27%

$5,424.67 $11,774.67 $1,585.60 30% $9,008.67 $14,508.67 $2,808.90 30%

$11,774.67 $25,158.67 35% $14,508.67 $25,412.67 $4,445.77 35%

$25,158.67 $5,050.11 38.6% $25,412.67 $6,378.69 38.6%

$2,875.34 $221.00 15% $4,641.34 $538.00 15%

$2,875.34 $5,666.34 27% $4,641.34 $9,250.34 $2,146.89 27%

$5,666.34 $12,016.34 $1,585.60 30% $9,250.34 $14,750.34 $2,808.90 30%

$12,016.34 $25,400.34 $3,006.66 35% $14,750.34 $25,654.34 $4,445.77 35%

$25,400.34 38.6% $25,654.34 $6,378.69 38.6%

$3,117.01 $221.00 15% $4,883.01 $538.00 15%

$3,117.01 $5,908.01 $1,185.89 27% $4,883.01 $9,492.01 $2,146.89 27%

$5,908.01 $12,258.01 30% $9,492.01 $14,992.01 $2,808.90 30%

$12,258.01 $25,642.01 $3,006.66 35% $14,992.01 $25,896.01 $4,445.77 35%

$25,642.01 $5,050.11 38.6% $25,896.01 $6,378.69 38.6%

$3,358.68 $221.00 15% $5,124.68 $538.00 15%

$3,358.68 $6,149.68 27% $5,124.68 $9,733.68 $2,146.89 27%

$6,149.68 $12,499.68 $1,585.60 30% $9,733.68 $15,233.68 $2,808.90 30%

$12,499.68 $25,883.68 $3,006.66 35% $15,233.68 $26,137.68 $4,445.77 35%

$25,883.68 38.6% $26,137.68 $6,378.69 38.6%

$3,600.35 $221.00 15% $5,366.35 $538.00 15%

$3,600.35 $6,391.35 $1,185.89 27% $5,366.35 $9,975.35 $2,146.89 27%

$6,391.35 $12,741.35 $1,585.60 30% $9,975.35 $15,475.35 $2,808.90 30%

$12,741.35 $26,125.35 35% $15,475.35 $26,379.35 $4,445.77 35%

$26,125.35 38.6% $26,379.35 $6,378.69 38.6%

$3,842.02 $221.00 15% $5,608.02 $538.00 15%

$3,842.02 $6,633.02 27% $5,608.02 $10,217.02 $2,146.89 27%

$6,633.02 $12,983.02 30% $10,217.02 $15,717.02 $2,808.90 30%

$12,983.02 $26,367.02 $3,006.66 35% $15,717.02 $26,621.02 $4,445.77 35%

$26,367.02 $5,050.11 38.6% $26,621.02 $6,378.69 38.6%

$4,083.69 $221.00 15% $5,849.69 $538.00 15%

$4,083.69 $6,874.69 27% $5,849.69 $10,458.69 $2,146.89 27%

$6,874.69 $13,224.69 $1,585.60 30% $10,458.69 $15,958.69 $2,808.90 30%

$13,224.69 $26,608.69 $3,006.66 35% $15,958.69 $26,862.69 $4,445.77 35%

$26,608.69 $5,050.11 38.6% $26,862.69 $6,378.69 38.6%

$4,325.36 $221.00 15% $6,091.36 $538.00 15%

$4,325.36 $7,116.36 27% $6,091.36 $10,700.36 $2,146.89 27%

$7,116.36 $13,466.36 30% $10,700.36 $16,200.36 $2,808.90 30%

$13,466.36 $26,850.36 $3,006.66 35% $16,200.36 $27,104.36 $4,445.77 35%

$26,850.36 38.6% $27,104.36 $6,378.69 38.6%

$4,567.03 $221.00 15% $6,333.03 $538.00 15%

$4,567.03 $7,358.03 $1,185.89 27% $6,333.03 $10,942.03 $2,146.89 27%

$7,358.03 $13,708.03 30% $10,942.03 $16,442.03 $2,808.90 30%

$13,708.03 $27,092.03 $3,006.66 35% $16,442.03 $27,346.03 $4,445.77 35%

$27,092.03 $5,050.11 38.6% $27,346.03 $6,378.69 38.6%

27%

30%

35%

38.6%

$3,006.66

$1,185.89

$5,050.11

$1,585.60

$1,185.89

$5,050.11

$5,050.11

$3,006.66

$1,185.89

$1,585.60

$1,185.89

$1,185.89

$1,585.60

$5,050.11

$1,585.60

-36-
security tax by multiplying the wages by 6.2%, and you can Combined Income Tax, figure the employee Medicare tax by multiplying the wages

by 1.45%. Employee Social Security Tax, The combined tables give the correct total withholding

only if wages for social security and Medicare taxes and and Employee Medicare Tax income tax withholding are the same. When you have paid

Withholding Tables more than the maximum amount of wages subject to social

security tax ($80,400 in 2001) in a calendar year, you may

no longer use the combined tables. If you want to combine amounts to be withheld as

income tax, employee social security tax, and employee If you use the combined withholding tables, use the

Medicare tax, you may use the combined tables on pages following steps to find the amounts to report on your Form

38-57. 941, Employer’s Quarterly Federal Tax Return. Combined withholding tables for single and married

taxpayers are shown for weekly, biweekly, semimonthly, 1) Employee social security tax withheld. Multiply the monthly, and daily or miscellaneous payroll periods. The wages by 6.2%. payroll period and marital status of the employee determine the table to be used. 2) Employee Medicare tax withheld. Multiply the wages

by 1.45%. If the wages are greater than the highest wage bracket

in the applicable table, you will have to use one of the other 3) Income tax withheld. Subtract the amounts from methods for figuring income tax withholding described in steps 1 and 2 from the total tax withheld. this publication. For wages that do not exceed $80,400, the You can figure the amounts to be shown on Form W-2, combined social security tax rate and Medicare tax rate is Wage and Tax Statement, in the same way. 7.65% each for both the employee and the employer for

wages paid in 2001. You can figure the employee social

-37-
SINGLE Persons—WEEKLY Payroll Period

(For Wages Paid in July–Dec 2001)

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 $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 7.16 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 11.69 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 7.84 7.84 7.84 7.84 7.84 7.84 7.84 7.84 7.84 7.84

105 110 16.22 8.22 8.22 8.22 8.22 8.22 8.22 8.22 8.22 8.22 8.22

110 115 17.61 9.61 8.61 8.61 8.61 8.61 8.61 8.61 8.61 8.61 8.61

115 120 18.99 10.99 8.99 8.99 8.99 8.99 8.99 8.99 8.99 8.99 8.99

120 125 20.37 11.37 9.37 9.37 9.37 9.37 9.37 9.37 9.37 9.37 9.37

125 130 20.75 12.75 9.75 9.75 9.75 9.75 9.75 9.75 9.75 9.75 9.75

130 135 22.14 14.14 10.14 10.14 10.14 10.14 10.14 10.14 10.14 10.14 10.14

135 140 23.52 15.52 10.52 10.52 10.52 10.52 10.52 10.52 10.52 10.52 10.52

140 145 24.90 15.90 10.90 10.90 10.90 10.90 10.90 10.90 10.90 10.90 10.90

145 150 25.28 17.28 11.28 11.28 11.28 11.28 11.28 11.28 11.28 11.28 11.28

150 155 26.67 18.67 11.67 11.67 11.67 11.67 11.67 11.67 11.67 11.67 11.67

155 160 28.05 20.05 12.05 12.05 12.05 12.05 12.05 12.05 12.05 12.05 12.05

160 165 29.43 20.43 12.43 12.43 12.43 12.43 12.43 12.43 12.43 12.43 12.43

165 170 29.81 21.81 13.81 12.81 12.81 12.81 12.81 12.81 12.81 12.81 12.81

170 175 31.20 23.20 15.20 13.20 13.20 13.20 13.20 13.20 13.20 13.20 13.20

175 180 32.58 24.58 15.58 13.58 13.58 13.58 13.58 13.58 13.58 13.58 13.58

180 185 33.96 24.96 16.96 13.96 13.96 13.96 13.96 13.96 13.96 13.96 13.96

185 190 34.34 26.34 18.34 14.34 14.34 14.34 14.34 14.34 14.34 14.34 14.34

190 195 35.73 27.73 19.73 14.73 14.73 14.73 14.73 14.73 14.73 14.73 14.73

195 200 37.11 29.11 20.11 15.11 15.11 15.11 15.11 15.11 15.11 15.11 15.11

200 210 38.68 30.68 21.68 15.68 15.68 15.68 15.68 15.68 15.68 15.68 15.68

210 220 41.45 32.45 24.45 16.45 16.45 16.45 16.45 16.45 16.45 16.45 16.45

220 230 43.21 35.21 26.21 18.21 17.21 17.21 17.21 17.21 17.21 17.21 17.21

230 240 45.98 36.98 28.98 20.98 17.98 17.98 17.98 17.98 17.98 17.98 17.98

240 250 47.74 39.74 30.74 22.74 18.74 18.74 18.74 18.74 18.74 18.74 18.74

250 260 50.51 41.51 33.51 25.51 19.51 19.51 19.51 19.51 19.51 19.51 19.51

260 270 52.27 44.27 35.27 27.27 20.27 20.27 20.27 20.27 20.27 20.27 20.27

270 280 55.04 46.04 38.04 30.04 21.04 21.04 21.04 21.04 21.04 21.04 21.04

280 290 56.80 48.80 39.80 31.80 23.80 21.80 21.80 21.80 21.80 21.80 21.80

290 300 59.57 50.57 42.57 34.57 25.57 22.57 22.57 22.57 22.57 22.57 22.57

300 310 61.33 53.33 44.33 36.33 28.33 23.33 23.33 23.33 23.33 23.33 23.33

310 320 64.10 55.10 47.10 39.10 30.10 24.10 24.10 24.10 24.10 24.10 24.10

320 330 65.86 57.86 48.86 40.86 32.86 24.86 24.86 24.86 24.86 24.86 24.86

330 340 68.63 59.63 51.63 43.63 34.63 26.63 25.63 25.63 25.63 25.63 25.63

340 350 70.39 62.39 53.39 45.39 37.39 28.39 26.39 26.39 26.39 26.39 26.39

350 360 73.16 64.16 56.16 48.16 39.16 31.16 27.16 27.16 27.16 27.16 27.16

360 370 74.92 66.92 57.92 49.92 41.92 32.92 27.92 27.92 27.92 27.92 27.92

370 380 77.69 68.69 60.69 52.69 43.69 35.69 28.69 28.69 28.69 28.69 28.69

380 390 79.45 71.45 62.45 54.45 46.45 37.45 29.45 29.45 29.45 29.45 29.45

390 400 82.22 73.22 65.22 57.22 48.22 40.22 31.22 30.22 30.22 30.22 30.22

400 410 83.98 75.98 66.98 58.98 50.98 41.98 33.98 30.98 30.98 30.98 30.98

410 420 86.75 77.75 69.75 61.75 52.75 44.75 35.75 31.75 31.75 31.75 31.75

420 430 88.51 80.51 71.51 63.51 55.51 46.51 38.51 32.51 32.51 32.51 32.51

430 440 91.28 82.28 74.28 66.28 57.28 49.28 40.28 33.28 33.28 33.28 33.28

440 450 93.04 85.04 76.04 68.04 60.04 51.04 43.04 35.04 34.04 34.04 34.04

450 460 95.81 86.81 78.81 70.81 61.81 53.81 44.81 36.81 34.81 34.81 34.81

460 470 97.57 89.57 80.57 72.57 64.57 55.57 47.57 39.57 35.57 35.57 35.57

470 480 100.34 91.34 83.34 75.34 66.34 58.34 49.34 41.34 36.34 36.34 36.34

480 490 102.10 94.10 85.10 77.10 69.10 60.10 52.10 44.10 37.10 37.10 37.10

490 500 104.87 95.87 87.87 79.87 70.87 62.87 53.87 45.87 37.87 37.87 37.87

500 510 106.63 98.63 89.63 81.63 73.63 64.63 56.63 48.63 39.63 38.63 38.63

510 520 109.40 100.40 92.40 84.40 75.40 67.40 58.40 50.40 42.40 39.40 39.40

520 530 111.16 103.16 94.16 86.16 78.16 69.16 61.16 53.16 44.16 40.16 40.16

530 540 113.93 104.93 96.93 88.93 79.93 71.93 62.93 54.93 46.93 40.93 40.93

540 550 115.69 107.69 98.69 90.69 82.69 73.69 65.69 57.69 48.69 41.69 41.69

550 560 118.46 109.46 101.46 93.46 84.46 76.46 67.46 59.46 51.46 42.46 42.46

560 570 122.22 112.22 103.22 95.22 87.22 78.22 70.22 62.22 53.22 45.22 43.22

570 580 124.99 113.99 105.99 97.99 88.99 80.99 71.99 63.99 55.99 46.99 43.99

580 590 128.75 116.75 107.75 99.75 91.75 82.75 74.75 66.75 57.75 49.75 44.75

590 600 132.52 118.52 110.52 102.52 93.52 85.52 76.52 68.52 60.52 51.52 45.52

-38-
$1,250 and over Do not use this table. See page 37 for instructions.

SINGLE Persons—WEEKLY Payroll Period

(For Wages Paid in July–Dec 2001)

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—

$600 $610 $135.28 $121.28 $112.28 $104.28 $96.28 $87.28 $79.28 $71.28 $62.28 $54.28 $46.28

610 620 139.05 124.05 115.05 107.05 98.05 90.05 81.05 73.05 65.05 56.05 48.05

620 630 142.81 127.81 116.81 108.81 100.81 91.81 83.81 75.81 66.81 58.81 49.81

630 640 146.58 131.58 119.58 111.58 102.58 94.58 85.58 77.58 69.58 60.58 52.58

640 650 149.34 134.34 121.34 113.34 105.34 96.34 88.34 80.34 71.34 63.34 54.34

650 660 153.11 138.11 124.11 116.11 107.11 99.11 90.11 82.11 74.11 65.11 57.11

660 670 156.87 141.87 126.87 117.87 109.87 100.87 92.87 84.87 75.87 67.87 58.87

670 680 159.64 144.64 129.64 120.64 111.64 103.64 94.64 86.64 78.64 69.64 61.64

680 690 163.40 148.40 133.40 122.40 114.40 105.40 97.40 89.40 80.40 72.40 63.40

690 700 167.17 152.17 137.17 125.17 116.17 108.17 99.17 91.17 83.17 74.17 66.17

700 710 169.93 154.93 139.93 126.93 118.93 109.93 101.93 93.93 84.93 76.93 67.93

710 720 173.70 158.70 143.70 129.70 120.70 112.70 103.70 95.70 87.70 78.70 70.70

720 730 177.46 162.46 147.46 132.46 123.46 114.46 106.46 98.46 89.46 81.46 72.46

730 740 181.23 166.23 150.23 135.23 125.23 117.23 108.23 100.23 92.23 83.23 75.23

740 750 183.99 168.99 153.99 138.99 127.99 118.99 110.99 102.99 93.99 85.99 76.99

750 760 187.76 172.76 157.76 142.76 129.76 121.76 112.76 104.76 96.76 87.76 79.76

760 770 191.52 176.52 161.52 146.52 132.52 123.52 115.52 107.52 98.52 90.52 81.52

770 780 194.29 179.29 164.29 149.29 134.29 126.29 117.29 109.29 101.29 92.29 84.29

780 790 198.05 183.05 168.05 153.05 138.05 128.05 120.05 112.05 103.05 95.05 86.05

790 800 201.82 186.82 171.82 156.82 141.82 130.82 121.82 113.82 105.82 96.82 88.82

800 810 204.58 189.58 174.58 159.58 144.58 132.58 124.58 116.58 107.58 99.58 90.58

810 820 208.35 193.35 178.35 163.35 148.35 135.35 126.35 118.35 110.35 101.35 93.35

820 830 212.11 197.11 182.11 167.11 152.11 137.11 129.11 121.11 112.11 104.11 95.11

830 840 215.88 200.88 184.88 169.88 154.88 139.88 130.88 122.88 114.88 105.88 97.88

840 850 218.64 203.64 188.64 173.64 158.64 143.64 133.64 125.64 116.64 108.64 99.64

850 860 222.41 207.41 192.41 177.41 162.41 147.41 135.41 127.41 119.41 110.41 102.41

860 870 226.17 211.17 196.17 181.17 165.17 150.17 138.17 130.17 121.17 113.17 104.17

870 880 228.94 213.94 198.94 183.94 168.94 153.94 139.94 131.94 123.94 114.94 106.94

880 890 232.70 217.70 202.70 187.70 172.70 157.70 142.70 134.70 125.70 117.70 108.70

890 900 236.47 221.47 206.47 191.47 176.47 160.47 145.47 136.47 128.47 119.47 111.47

900 910 239.23 224.23 209.23 194.23 179.23 164.23 149.23 139.23 130.23 122.23 113.23

910 920 243.00 228.00 213.00 198.00 183.00 168.00 153.00 141.00 133.00 124.00 116.00

920 930 246.76 231.76 216.76 201.76 186.76 171.76 156.76 143.76 134.76 126.76 117.76

930 940 250.53 235.53 219.53 204.53 189.53 174.53 159.53 145.53 137.53 128.53 120.53

940 950 253.29 238.29 223.29 208.29 193.29 178.29 163.29 148.29 139.29 131.29 122.29

950 960 257.06 242.06 227.06 212.06 197.06 182.06 167.06 152.06 142.06 133.06 125.06

960 970 260.82 245.82 230.82 215.82 199.82 184.82 169.82 154.82 143.82 135.82 126.82

970 980 263.59 248.59 233.59 218.59 203.59 188.59 173.59 158.59 146.59 137.59 129.59

980 990 267.35 252.35 237.35 222.35 207.35 192.35 177.35 162.35 148.35 140.35 131.35

990 1,000 271.12 256.12 241.12 226.12 211.12 195.12 180.12 165.12 151.12 142.12 134.12

1,000 1,010 273.88 258.88 243.88 228.88 213.88 198.88 183.88 168.88 153.88 144.88 135.88

1,010 1,020 277.65 262.65 247.65 232.65 217.65 202.65 187.65 172.65 157.65 146.65 138.65

1,020 1,030 281.41 266.41 251.41 236.41 221.41 206.41 191.41 175.41 160.41 149.41 140.41

1,030 1,040 285.18 270.18 254.18 239.18 224.18 209.18 194.18 179.18 164.18 151.18 143.18

1,040 1,050 287.94 272.94 257.94 242.94 227.94 212.94 197.94 182.94 167.94 153.94 144.94

1,050 1,060 291.71 276.71 261.71 246.71 231.71 216.71 201.71 186.71 171.71 155.71 147.71

1,060 1,070 295.47 280.47 265.47 250.47 234.47 219.47 204.47 189.47 174.47 159.47 149.47

1,070 1,080 298.24 283.24 268.24 253.24 238.24 223.24 208.24 193.24 178.24 163.24 152.24

1,080 1,090 302.00 287.00 272.00 257.00 242.00 227.00 212.00 197.00 182.00 167.00 154.00

1,090 1,100 305.77 290.77 275.77 260.77 245.77 229.77 214.77 199.77 184.77 169.77 156.77

1,100 1,110 308.53 293.53 278.53 263.53 248.53 233.53 218.53 203.53 188.53 173.53 158.53

1,110 1,120 312.30 297.30 282.30 267.30 252.30 237.30 222.30 207.30 192.30 177.30 162.30

1,120 1,130 316.06 301.06 286.06 271.06 256.06 241.06 226.06 210.06 195.06 180.06 165.06

1,130 1,140 319.83 304.83 288.83 273.83 258.83 243.83 228.83 213.83 198.83 183.83 168.83

1,140 1,150 322.59 307.59 292.59 277.59 262.59 247.59 232.59 217.59 202.59 187.59 172.59

1,150 1,160 326.36 311.36 296.36 281.36 266.36 251.36 236.36 221.36 206.36 190.36 175.36

1,160 1,170 330.12 315.12 300.12 285.12 269.12 254.12 239.12 224.12 209.12 194.12 179.12

1,170 1,180 332.89 317.89 302.89 287.89 272.89 257.89 242.89 227.89 212.89 197.89 182.89

1,180 1,190 336.65 321.65 306.65 291.65 276.65 261.65 246.65 231.65 216.65 201.65 185.65

1,190 1,200 340.42 325.42 310.42 295.42 280.42 264.42 249.42 234.42 219.42 204.42 189.42

1,200 1,210 344.18 328.18 313.18 298.18 283.18 268.18 253.18 238.18 223.18 208.18 193.18

1,210 1,220 347.95 331.95 316.95 301.95 286.95 271.95 256.95 241.95 226.95 211.95 196.95

1,220 1,230 351.71 335.71 320.71 305.71 290.71 275.71 260.71 244.71 229.71 214.71 199.71

1,230 1,240 355.48 339.48 323.48 308.48 293.48 278.48 263.48 248.48 233.48 218.48 203.48

1,240 1,250 359.24 342.24 327.24 312.24 297.24 282.24 267.24 252.24 237.24 222.24 207.24

-39-
MARRIED Persons—WEEKLY Payroll Period

(For Wages Paid in July–Dec 2001)

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 $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

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 13.58 13.58 13.58 13.58 13.58 13.58 13.58 13.58 13.58 13.58

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

185 190 24.34 15.34 14.34 14.34 14.34 14.34 14.34 14.34 14.34 14.34 14.34

190 195 24.73 16.73 14.73 14.73 14.73 14.73 14.73 14.73 14.73 14.73 14.73

195 200 26.11 18.11 15.11 15.11 15.11 15.11 15.11 15.11 15.11 15.11 15.11

200 210 27.68 19.68 15.68 15.68 15.68 15.68 15.68 15.68 15.68 15.68 15.68

210 220 30.45 21.45 16.45 16.45 16.45 16.45 16.45 16.45 16.45 16.45 16.45

220 230 32.21 24.21 17.21 17.21 17.21 17.21 17.21 17.21 17.21 17.21 17.21

230 240 34.98 25.98 17.98 17.98 17.98 17.98 17.98 17.98 17.98 17.98 17.98

240 250 36.74 28.74 19.74 18.74 18.74 18.74 18.74 18.74 18.74 18.74 18.74

250 260 39.51 30.51 22.51 19.51 19.51 19.51 19.51 19.51 19.51 19.51 19.51

260 270 41.27 33.27 24.27 20.27 20.27 20.27 20.27 20.27 20.27 20.27 20.27

270 280 44.04 35.04 27.04 21.04 21.04 21.04 21.04 21.04 21.04 21.04 21.04

280 290 45.80 37.80 28.80 21.80 21.80 21.80 21.80 21.80 21.80 21.80 21.80

290 300 48.57 39.57 31.57 23.57 22.57 22.57 22.57 22.57 22.57 22.57 22.57

300 310 50.33 42.33 33.33 25.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33

310 320 53.10 44.10 36.10 28.10 24.10 24.10 24.10 24.10 24.10 24.10 24.10

320 330 54.86 46.86 37.86 29.86 24.86 24.86 24.86 24.86 24.86 24.86 24.86

330 340 57.63 48.63 40.63 32.63 25.63 25.63 25.63 25.63 25.63 25.63 25.63

340 350 59.39 51.39 42.39 34.39 26.39 26.39 26.39 26.39 26.39 26.39 26.39

350 360 62.16 53.16 45.16 37.16 28.16 27.16 27.16 27.16 27.16 27.16 27.16

360 370 63.92 55.92 46.92 38.92 30.92 27.92 27.92 27.92 27.92 27.92 27.92

370 380 66.69 57.69 49.69 41.69 32.69 28.69 28.69 28.69 28.69 28.69 28.69

380 390 68.45 60.45 51.45 43.45 35.45 29.45 29.45 29.45 29.45 29.45 29.45

390 400 71.22 62.22 54.22 46.22 37.22 30.22 30.22 30.22 30.22 30.22 30.22

400 410 72.98 64.98 55.98 47.98 39.98 30.98 30.98 30.98 30.98 30.98 30.98

410 420 75.75 66.75 58.75 50.75 41.75 33.75 31.75 31.75 31.75 31.75 31.75

420 430 77.51 69.51 60.51 52.51 44.51 35.51 32.51 32.51 32.51 32.51 32.51

430 440 80.28 71.28 63.28 55.28 46.28 38.28 33.28 33.28 33.28 33.28 33.28

440 450 82.04 74.04 65.04 57.04 49.04 40.04 34.04 34.04 34.04 34.04 34.04

450 460 84.81 75.81 67.81 59.81 50.81 42.81 34.81 34.81 34.81 34.81 34.81

460 470 86.57 78.57 69.57 61.57 53.57 44.57 36.57 35.57 35.57 35.57 35.57

470 480 89.34 80.34 72.34 64.34 55.34 47.34 38.34 36.34 36.34 36.34 36.34

480 490 91.10 83.10 74.10 66.10 58.10 49.10 41.10 37.10 37.10 37.10 37.10

490 500 93.87 84.87 76.87 68.87 59.87 51.87 42.87 37.87 37.87 37.87 37.87

500 510 95.63 87.63 78.63 70.63 62.63 53.63 45.63 38.63 38.63 38.63 38.63

510 520 98.40 89.40 81.40 73.40 64.40 56.40 47.40 39.40 39.40 39.40 39.40

520 530 100.16 92.16 83.16 75.16 67.16 58.16 50.16 42.16 40.16 40.16 40.16

530 540 102.93 93.93 85.93 77.93 68.93 60.93 51.93 43.93 40.93 40.93 40.93

540 550 104.69 96.69 87.69 79.69 71.69 62.69 54.69 46.69 41.69 41.69 41.69

550 560 107.46 98.46 90.46 82.46 73.46 65.46 56.46 48.46 42.46 42.46 42.46

560 570 109.22 101.22 92.22 84.22 76.22 67.22 59.22 51.22 43.22 43.22 43.22

570 580 111.99 102.99 94.99 86.99 77.99 69.99 60.99 52.99 44.99 43.99 43.99

580 590 113.75 105.75 96.75 88.75 80.75 71.75 63.75 55.75 46.75 44.75 44.75

590 600 116.52 107.52 99.52 91.52 82.52 74.52 65.52 57.52 49.52 45.52 45.52

600 610 118.28 110.28 101.28 93.28 85.28 76.28 68.28 60.28 51.28 46.28 46.28

610 620 121.05 112.05 104.05 96.05 87.05 79.05 70.05 62.05 54.05 47.05 47.05

620 630 122.81 114.81 105.81 97.81 89.81 80.81 72.81 64.81 55.81 47.81 47.81

630 640 125.58 116.58 108.58 100.58 91.58 83.58 74.58 66.58 58.58 49.58 48.58

640 650 127.34 119.34 110.34 102.34 94.34 85.34 77.34 69.34 60.34 52.34 49.34

650 660 130.11 121.11 113.11 105.11 96.11 88.11 79.11 71.11 63.11 54.11 50.11

660 670 131.87 123.87 114.87 106.87 98.87 89.87 81.87 73.87 64.87 56.87 50.87

670 680 134.64 125.64 117.64 109.64 100.64 92.64 83.64 75.64 67.64 58.64 51.64

680 690 136.40 128.40 119.40 111.40 103.40 94.40 86.40 78.40 69.40 61.40 52.40

690 700 139.17 130.17 122.17 114.17 105.17 97.17 88.17 80.17 72.17 63.17 55.17

700 710 140.93 132.93 123.93 115.93 107.93 98.93 90.93 82.93 73.93 65.93 56.93

710 720 143.70 134.70 126.70 118.70 109.70 101.70 92.70 84.70 76.70 67.70 59.70

720 730 145.46 137.46 128.46 120.46 112.46 103.46 95.46 87.46 78.46 70.46 61.46

730 740 148.23 139.23 131.23 123.23 114.23 106.23 97.23 89.23 81.23 72.23 64.23

-40-
$1,390 and over Do not use this table. See page 37 for instructions.

MARRIED Persons—WEEKLY Payroll Period

(For Wages Paid in July–Dec 2001)

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—

$740 $750 $149.99 $141.99 $132.99 $124.99 $116.99 $107.99 $99.99 $91.99 $82.99 $74.99 $65.99

750 760 152.76 143.76 135.76 127.76 118.76 110.76 101.76 93.76 85.76 76.76 68.76

760 770 154.52 146.52 137.52 129.52 121.52 112.52 104.52 96.52 87.52 79.52 70.52

770 780 157.29 148.29 140.29 132.29 123.29 115.29 106.29 98.29 90.29 81.29 73.29

780 790 159.05 151.05 142.05 134.05 126.05 117.05 109.05 101.05 92.05 84.05 75.05

790 800 161.82 152.82 144.82 136.82 127.82 119.82 110.82 102.82 94.82 85.82 77.82

800 810 163.58 155.58 146.58 138.58 130.58 121.58 113.58 105.58 96.58 88.58 79.58

810 820 166.35 157.35 149.35 141.35 132.35 124.35 115.35 107.35 99.35 90.35 82.35

820 830 168.11 160.11 151.11 143.11 135.11 126.11 118.11 110.11 101.11 93.11 84.11

830 840 170.88 161.88 153.88 145.88 136.88 128.88 119.88 111.88 103.88 94.88 86.88

840 850 172.64 164.64 155.64 147.64 139.64 130.64 122.64 114.64 105.64 97.64 88.64

850 860 175.41 166.41 158.41 150.41 141.41 133.41 124.41 116.41 108.41 99.41 91.41

860 870 177.17 169.17 160.17 152.17 144.17 135.17 127.17 119.17 110.17 102.17 93.17

870 880 179.94 170.94 162.94 154.94 145.94 137.94 128.94 120.94 112.94 103.94 95.94

880 890 181.70 173.70 164.70 156.70 148.70 139.70 131.70 123.70 114.70 106.70 97.70

890 900 184.47 175.47 167.47 159.47 150.47 142.47 133.47 125.47 117.47 108.47 100.47

900 910 186.23 178.23 169.23 161.23 153.23 144.23 136.23 128.23 119.23 111.23 102.23

910 920 189.00 180.00 172.00 164.00 155.00 147.00 138.00 130.00 122.00 113.00 105.00

920 930 190.76 182.76 173.76 165.76 157.76 148.76 140.76 132.76 123.76 115.76 106.76

930 940 193.53 184.53 176.53 168.53 159.53 151.53 142.53 134.53 126.53 117.53 109.53

940 950 195.29 187.29 178.29 170.29 162.29 153.29 145.29 137.29 128.29 120.29 111.29

950 960 198.06 189.06 181.06 173.06 164.06 156.06 147.06 139.06 131.06 122.06 114.06

960 970 200.82 191.82 182.82 174.82 166.82 157.82 149.82 141.82 132.82 124.82 115.82

970 980 203.59 193.59 185.59 177.59 168.59 160.59 151.59 143.59 135.59 126.59 118.59

980 990 207.35 196.35 187.35 179.35 171.35 162.35 154.35 146.35 137.35 129.35 120.35

990 1,000 211.12 198.12 190.12 182.12 173.12 165.12 156.12 148.12 140.12 131.12 123.12

1,000 1,010 214.88 200.88 191.88 183.88 175.88 166.88 158.88 150.88 141.88 133.88 124.88

1,010 1,020 217.65 202.65 194.65 186.65 177.65 169.65 160.65 152.65 144.65 135.65 127.65

1,020 1,030 221.41 206.41 196.41 188.41 180.41 171.41 163.41 155.41 146.41 138.41 129.41

1,030 1,040 225.18 210.18 199.18 191.18 182.18 174.18 165.18 157.18 149.18 140.18 132.18

1,040 1,050 227.94 212.94 200.94 192.94 184.94 175.94 167.94 159.94 150.94 142.94 133.94

1,050 1,060 231.71 216.71 203.71 195.71 186.71 178.71 169.71 161.71 153.71 144.71 136.71

1,060 1,070 235.47 220.47 205.47 197.47 189.47 180.47 172.47 164.47 155.47 147.47 138.47

1,070 1,080 238.24 223.24 208.24 200.24 191.24 183.24 174.24 166.24 158.24 149.24 141.24

1,080 1,090 242.00 227.00 212.00 202.00 194.00 185.00 177.00 169.00 160.00 152.00 143.00

1,090 1,100 245.77 230.77 215.77 204.77 195.77 187.77 178.77 170.77 162.77 153.77 145.77

1,100 1,110 249.53 234.53 218.53 206.53 198.53 189.53 181.53 173.53 164.53 156.53 147.53

1,110 1,120 252.30 237.30 222.30 209.30 200.30 192.30 183.30 175.30 167.30 158.30 150.30

1,120 1,130 256.06 241.06 226.06 211.06 203.06 194.06 186.06 178.06 169.06 161.06 152.06

1,130 1,140 259.83 244.83 229.83 214.83 204.83 196.83 187.83 179.83 171.83 162.83 154.83

1,140 1,150 262.59 247.59 232.59 217.59 207.59 198.59 190.59 182.59 173.59 165.59 156.59

1,150 1,160 266.36 251.36 236.36 221.36 209.36 201.36 192.36 184.36 176.36 167.36 159.36

1,160 1,170 270.12 255.12 240.12 225.12 212.12 203.12 195.12 187.12 178.12 170.12 161.12

1,170 1,180 272.89 257.89 242.89 227.89 213.89 205.89 196.89 188.89 180.89 171.89 163.89

1,180 1,190 276.65 261.65 246.65 231.65 216.65 207.65 199.65 191.65 182.65 174.65 165.65

1,190 1,200 280.42 265.42 250.42 235.42 220.42 210.42 201.42 193.42 185.42 176.42 168.42

1,200 1,210 284.18 269.18 253.18 238.18 223.18 212.18 204.18 196.18 187.18 179.18 170.18

1,210 1,220 286.95 271.95 256.95 241.95 226.95 214.95 205.95 197.95 189.95 180.95 172.95

1,220 1,230 290.71 275.71 260.71 245.71 230.71 216.71 208.71 200.71 191.71 183.71 174.71

1,230 1,240 294.48 279.48 264.48 249.48 233.48 219.48 210.48 202.48 194.48 185.48 177.48

1,240 1,250 297.24 282.24 267.24 252.24 237.24 222.24 213.24 205.24 196.24 188.24 179.24

1,250 1,260 301.01 286.01 271.01 256.01 241.01 226.01 215.01 207.01 199.01 190.01 182.01

1,260 1,270 304.77 289.77 274.77 259.77 244.77 229.77 217.77 209.77 200.77 192.77 183.77

1,270 1,280 307.54 292.54 277.54 262.54 247.54 232.54 219.54 211.54 203.54 194.54 186.54

1,280 1,290 311.30 296.30 281.30 266.30 251.30 236.30 222.30 214.30 205.30 197.30 188.30

1,290 1,300 315.07 300.07 285.07 270.07 255.07 240.07 225.07 216.07 208.07 199.07 191.07

1,300 1,310 318.83 303.83 287.83 272.83 257.83 242.83 227.83 218.83 209.83 201.83 192.83

1,310 1,320 321.60 306.60 291.60 276.60 261.60 246.60 231.60 220.60 212.60 203.60 195.60

1,320 1,330 325.36 310.36 295.36 280.36 265.36 250.36 235.36 223.36 214.36 206.36 197.36

1,330 1,340 329.13 314.13 299.13 284.13 268.13 253.13 238.13 225.13 217.13 208.13 200.13

1,340 1,350 331.89 316.89 301.89 286.89 271.89 256.89 241.89 227.89 218.89 210.89 201.89

1,350 1,360 335.66 320.66 305.66 290.66 275.66 260.66 245.66 230.66 221.66 212.66 204.66

1,360 1,370 339.42 324.42 309.42 294.42 279.42 264.42 248.42 233.42 223.42 215.42 206.42

1,370 1,380 342.19 327.19 312.19 297.19 282.19 267.19 252.19 237.19 226.19 217.19 209.19

1,380 1,390 345.95 330.95 315.95 300.95 285.95 270.95 255.95 240.95 227.95 219.95 210.95

-41-
SINGLE Persons—BIWEEKLY Payroll Period

(For Wages Paid in July–Dec 2001)

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 $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 10.99 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 15.52 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 20.05 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 24.58 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 29.11 15.11 15.11 15.11 15.11 15.11 15.11 15.11 15.11 15.11 15.11

200 205 30.49 15.49 15.49 15.49 15.49 15.49 15.49 15.49 15.49 15.49 15.49

205 210 31.87 15.87 15.87 15.87 15.87 15.87 15.87 15.87 15.87 15.87 15.87

210 215 33.26 16.26 16.26 16.26 16.26 16.26 16.26 16.26 16.26 16.26 16.26

215 220 33.64 17.64 16.64 16.64 16.64 16.64 16.64 16.64 16.64 16.64 16.64

220 225 35.02 18.02 17.02 17.02 17.02 17.02 17.02 17.02 17.02 17.02 17.02

225 230 36.40 19.40 17.40 17.40 17.40 17.40 17.40 17.40 17.40 17.40 17.40

230 235 37.79 20.79 17.79 17.79 17.79 17.79 17.79 17.79 17.79 17.79 17.79

235 240 38.17 22.17 18.17 18.17 18.17 18.17 18.17 18.17 18.17 18.17 18.17

240 245 39.55 22.55 18.55 18.55 18.55 18.55 18.55 18.55 18.55 18.55 18.55

245 250 40.93 23.93 18.93 18.93 18.93 18.93 18.93 18.93 18.93 18.93 18.93

250 260 42.51 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 47.04 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 51.57 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 56.10 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 24.86 24.86 24.86 24.86 24.86 24.86 24.86 24.86 24.86

330 340 60.63 43.63 27.63 25.63 25.63 25.63 25.63 25.63 25.63 25.63 25.63

340 350 62.39 46.39 29.39 26.39 26.39 26.39 26.39 26.39 26.39 26.39 26.39

350 360 65.16 48.16 32.16 27.16 27.16 27.16 27.16 27.16 27.16 27.16 27.16

360 370 66.92 50.92 33.92 27.92 27.92 27.92 27.92 27.92 27.92 27.92 27.92

370 380 69.69 52.69 36.69 28.69 28.69 28.69 28.69 28.69 28.69 28.69 28.69

380 390 71.45 55.45 38.45 29.45 29.45 29.45 29.45 29.45 29.45 29.45 29.45

390 400 74.22 57.22 41.22 30.22 30.22 30.22 30.22 30.22 30.22 30.22 30.22

400 410 75.98 59.98 42.98 30.98 30.98 30.98 30.98 30.98 30.98 30.98 30.98

410 420 78.75 61.75 45.75 31.75 31.75 31.75 31.75 31.75 31.75 31.75 31.75

420 430 80.51 64.51 47.51 32.51 32.51 32.51 32.51 32.51 32.51 32.51 32.51

430 440 83.28 66.28 50.28 33.28 33.28 33.28 33.28 33.28 33.28 33.28 33.28

440 450 85.04 69.04 52.04 35.04 34.04 34.04 34.04 34.04 34.04 34.04 34.04

450 460 87.81 70.81 54.81 37.81 34.81 34.81 34.81 34.81 34.81 34.81 34.81

460 470 89.57 73.57 56.57 39.57 35.57 35.57 35.57 35.57 35.57 35.57 35.57

470 480 92.34 75.34 59.34 42.34 36.34 36.34 36.34 36.34 36.34 36.34 36.34

480 490 94.10 78.10 61.10 44.10 37.10 37.10 37.10 37.10 37.10 37.10 37.10

490 500 96.87 79.87 63.87 46.87 37.87 37.87 37.87 37.87 37.87 37.87 37.87

500 520 100.02 83.02 67.02 50.02 39.02 39.02 39.02 39.02 39.02 39.02 39.02

520 540 104.55 87.55 71.55 54.55 40.55 40.55 40.55 40.55 40.55 40.55 40.55

540 560 109.08 92.08 76.08 59.08 42.08 42.08 42.08 42.08 42.08 42.08 42.08

560 580 113.61 96.61 80.61 63.61 46.61 43.61 43.61 43.61 43.61 43.61 43.61

580 600 118.14 101.14 85.14 68.14 51.14 45.14 45.14 45.14 45.14 45.14 45.14

600 620 122.67 105.67 89.67 72.67 55.67 46.67 46.67 46.67 46.67 46.67 46.67

620 640 127.20 110.20 94.20 77.20 60.20 48.20 48.20 48.20 48.20 48.20 48.20

640 660 131.73 114.73 98.73 81.73 64.73 49.73 49.73 49.73 49.73 49.73 49.73

660 680 136.26 119.26 103.26 86.26 69.26 53.26 51.26 51.26 51.26 51.26 51.26

680 700 140.79 123.79 107.79 90.79 73.79 57.79 52.79 52.79 52.79 52.79 52.79

700 720 145.32 128.32 112.32 95.32 78.32 62.32 54.32 54.32 54.32 54.32 54.32

720 740 149.85 132.85 116.85 99.85 82.85 66.85 55.85 55.85 55.85 55.85 55.85

740 760 154.38 137.38 121.38 104.38 87.38 71.38 57.38 57.38 57.38 57.38 57.38

760 780 158.91 141.91 125.91 108.91 91.91 75.91 58.91 58.91 58.91 58.91 58.91

780 800 163.44 146.44 130.44 113.44 96.44 80.44 63.44 60.44 60.44 60.44 60.44

-42-
$2,100 and over Do not use this table. See page 37 for instructions.

SINGLE Persons—BIWEEKLY Payroll Period

(For Wages Paid in July–Dec 2001)

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—

$800 $820 $167.97 $150.97 $134.97 $117.97 $100.97 $84.97 $67.97 $61.97 $61.97 $61.97 $61.97

820 840 172.50 155.50 139.50 122.50 105.50 89.50 72.50 63.50 63.50 63.50 63.50

840 860 177.03 160.03 144.03 127.03 110.03 94.03 77.03 65.03 65.03 65.03 65.03

860 880 181.56 164.56 148.56 131.56 114.56 98.56 81.56 66.56 66.56 66.56 66.56

880 900 186.09 169.09 153.09 136.09 119.09 103.09 86.09 69.09 68.09 68.09 68.09

900 920 190.62 173.62 157.62 140.62 123.62 107.62 90.62 73.62 69.62 69.62 69.62

920 940 195.15 178.15 162.15 145.15 128.15 112.15 95.15 78.15 71.15 71.15 71.15

940 960 199.68 182.68 166.68 149.68 132.68 116.68 99.68 82.68 72.68 72.68 72.68

960 980 204.21 187.21 171.21 154.21 137.21 121.21 104.21 87.21 74.21 74.21 74.21

980 1,000 208.74 191.74 175.74 158.74 141.74 125.74 108.74 91.74 75.74 75.74 75.74

1,000 1,020 213.27 196.27 180.27 163.27 146.27 130.27 113.27 96.27 79.27 77.27 77.27

1,020 1,040 217.80 200.80 184.80 167.80 150.80 134.80 117.80 100.80 83.80 78.80 78.80

1,040 1,060 222.33 205.33 189.33 172.33 155.33 139.33 122.33 105.33 88.33 80.33 80.33

1,060 1,080 226.86 209.86 193.86 176.86 159.86 143.86 126.86 109.86 92.86 81.86 81.86

1,080 1,100 231.39 214.39 198.39 181.39 164.39 148.39 131.39 114.39 97.39 83.39 83.39

1,100 1,120 236.92 218.92 202.92 185.92 168.92 152.92 135.92 118.92 101.92 85.92 84.92

1,120 1,140 243.45 223.45 207.45 190.45 173.45 157.45 140.45 123.45 106.45 90.45 86.45

1,140 1,160 250.98 227.98 211.98 194.98 177.98 161.98 144.98 127.98 110.98 94.98 87.98

1,160 1,180 257.51 232.51 216.51 199.51 182.51 166.51 149.51 132.51 115.51 99.51 89.51

1,180 1,200 265.04 237.04 221.04 204.04 187.04 171.04 154.04 137.04 120.04 104.04 91.04

1,200 1,220 271.57 241.57 225.57 208.57 191.57 175.57 158.57 141.57 124.57 108.57 92.57

1,220 1,240 278.10 248.10 230.10 213.10 196.10 180.10 163.10 146.10 129.10 113.10 96.10

1,240 1,260 285.63 255.63 234.63 217.63 200.63 184.63 167.63 150.63 133.63 117.63 100.63

1,260 1,280 292.16 262.16 239.16 222.16 205.16 189.16 172.16 155.16 138.16 122.16 105.16

1,280 1,300 299.69 268.69 243.69 226.69 209.69 193.69 176.69 159.69 142.69 126.69 109.69

1,300 1,320 306.22 276.22 248.22 231.22 214.22 198.22 181.22 164.22 147.22 131.22 114.22

1,320 1,340 312.75 282.75 252.75 235.75 218.75 202.75 185.75 168.75 151.75 135.75 118.75

1,340 1,360 320.28 290.28 260.28 240.28 223.28 207.28 190.28 173.28 156.28 140.28 123.28

1,360 1,380 326.81 296.81 266.81 244.81 227.81 211.81 194.81 177.81 160.81 144.81 127.81

1,380 1,400 334.34 303.34 273.34 249.34 232.34 216.34 199.34 182.34 165.34 149.34 132.34

1,400 1,420 340.87 310.87 280.87 253.87 236.87 220.87 203.87 186.87 169.87 153.87 136.87

1,420 1,440 347.40 317.40 287.40 258.40 241.40 225.40 208.40 191.40 174.40 158.40 141.40

1,440 1,460 354.93 324.93 294.93 263.93 245.93 229.93 212.93 195.93 178.93 162.93 145.93

1,460 1,480 361.46 331.46 301.46 271.46 250.46 234.46 217.46 200.46 183.46 167.46 150.46

1,480 1,500 368.99 337.99 307.99 277.99 254.99 238.99 221.99 204.99 187.99 171.99 154.99

1,500 1,520 375.52 345.52 315.52 285.52 259.52 243.52 226.52 209.52 192.52 176.52 159.52

1,520 1,540 382.05 352.05 322.05 292.05 264.05 248.05 231.05 214.05 197.05 181.05 164.05

1,540 1,560 389.58 359.58 329.58 298.58 268.58 252.58 235.58 218.58 201.58 185.58 168.58

1,560 1,580 396.11 366.11 336.11 306.11 276.11 257.11 240.11 223.11 206.11 190.11 173.11

1,580 1,600 403.64 372.64 342.64 312.64 282.64 261.64 244.64 227.64 210.64 194.64 177.64

1,600 1,620 410.17 380.17 350.17 320.17 289.17 266.17 249.17 232.17 215.17 199.17 182.17

1,620 1,640 416.70 386.70 356.70 326.70 296.70 270.70 253.70 236.70 219.70 203.70 186.70

1,640 1,660 424.23 394.23 364.23 333.23 303.23 275.23 258.23 241.23 224.23 208.23 191.23

1,660 1,680 430.76 400.76 370.76 340.76 310.76 280.76 262.76 245.76 228.76 212.76 195.76

1,680 1,700 438.29 407.29 377.29 347.29 317.29 287.29 267.29 250.29 233.29 217.29 200.29

1,700 1,720 444.82 414.82 384.82 354.82 323.82 293.82 271.82 254.82 237.82 221.82 204.82

1,720 1,740 451.35 421.35 391.35 361.35 331.35 301.35 276.35 259.35 242.35 226.35 209.35

1,740 1,760 458.88 428.88 398.88 367.88 337.88 307.88 280.88 263.88 246.88 230.88 213.88

1,760 1,780 465.41 435.41 405.41 375.41 345.41 315.41 285.41 268.41 251.41 235.41 218.41

1,780 1,800 472.94 441.94 411.94 381.94 351.94 321.94 291.94 272.94 255.94 239.94 222.94

1,800 1,820 479.47 449.47 419.47 389.47 358.47 328.47 298.47 277.47 260.47 244.47 227.47

1,820 1,840 486.00 456.00 426.00 396.00 366.00 336.00 306.00 282.00 265.00 249.00 232.00

1,840 1,860 493.53 463.53 433.53 402.53 372.53 342.53 312.53 286.53 269.53 253.53 236.53

1,860 1,880 500.06 470.06 440.06 410.06 380.06 350.06 319.06 291.06 274.06 258.06 241.06

1,880 1,900 507.59 476.59 446.59 416.59 386.59 356.59 326.59 296.59 278.59 262.59 245.59

1,900 1,920 514.12 484.12 454.12 424.12 393.12 363.12 333.12 303.12 283.12 267.12 250.12

1,920 1,940 520.65 490.65 460.65 430.65 400.65 370.65 340.65 310.65 287.65 271.65 254.65

1,940 1,960 528.18 498.18 468.18 437.18 407.18 377.18 347.18 317.18 292.18 276.18 259.18

1,960 1,980 534.71 504.71 474.71 444.71 414.71 384.71 353.71 323.71 296.71 280.71 263.71

1,980 2,000 542.24 511.24 481.24 451.24 421.24 391.24 361.24 331.24 301.24 285.24 268.24

2,000 2,020 548.77 518.77 488.77 458.77 427.77 397.77 367.77 337.77 307.77 289.77 272.77

2,020 2,040 555.30 525.30 495.30 465.30 435.30 405.30 375.30 345.30 314.30 294.30 277.30

2,040 2,060 562.83 532.83 502.83 471.83 441.83 411.83 381.83 351.83 321.83 298.83 281.83

2,060 2,080 569.36 539.36 509.36 479.36 449.36 419.36 388.36 358.36 328.36 303.36 286.36

2,080 2,100 576.89 545.89 515.89 485.89 455.89 425.89 395.89 365.89 335.89 307.89 290.89

-43-
MARRIED Persons—BIWEEKLY Payroll Period

(For Wages Paid in July–Dec 2001)

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 $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 27.16 27.16 27.16 27.16 27.16 27.16 27.16 27.16 27.16 27.16

360 370 45.92 28.92 27.92 27.92 27.92 27.92 27.92 27.92 27.92 27.92 27.92

370 380 47.69 30.69 28.69 28.69 28.69 28.69 28.69 28.69 28.69 28.69 28.69

380 390 50.45 33.45 29.45 29.45 29.45 29.45 29.45 29.45 29.45 29.45 29.45

390 400 52.22 35.22 30.22 30.22 30.22 30.22 30.22 30.22 30.22 30.22 30.22

400 410 54.98 37.98 30.98 30.98 30.98 30.98 30.98 30.98 30.98 30.98 30.98

410 420 56.75 39.75 31.75 31.75 31.75 31.75 31.75 31.75 31.75 31.75 31.75

420 430 59.51 42.51 32.51 32.51 32.51 32.51 32.51 32.51 32.51 32.51 32.51

430 440 61.28 44.28 33.28 33.28 33.28 33.28 33.28 33.28 33.28 33.28 33.28

440 450 64.04 47.04 34.04 34.04 34.04 34.04 34.04 34.04 34.04 34.04 34.04

450 460 65.81 48.81 34.81 34.81 34.81 34.81 34.81 34.81 34.81 34.81 34.81

460 470 68.57 51.57 35.57 35.57 35.57 35.57 35.57 35.57 35.57 35.57 35.57

470 480 70.34 53.34 37.34 36.34 36.34 36.34 36.34 36.34 36.34 36.34 36.34

480 490 73.10 56.10 39.10 37.10 37.10 37.10 37.10 37.10 37.10 37.10 37.10

490 500 74.87 57.87 41.87 37.87 37.87 37.87 37.87 37.87 37.87 37.87 37.87

500 520 78.02 62.02 45.02 39.02 39.02 39.02 39.02 39.02 39.02 39.02 39.02

520 540 82.55 66.55 49.55 40.55 40.55 40.55 40.55 40.55 40.55 40.55 40.55

540 560 87.08 71.08 54.08 42.08 42.08 42.08 42.08 42.08 42.08 42.08 42.08

560 580 91.61 75.61 58.61 43.61 43.61 43.61 43.61 43.61 43.61 43.61 43.61

580 600 96.14 80.14 63.14 46.14 45.14 45.14 45.14 45.14 45.14 45.14 45.14

600 620 100.67 84.67 67.67 50.67 46.67 46.67 46.67 46.67 46.67 46.67 46.67

620 640 105.20 89.20 72.20 55.20 48.20 48.20 48.20 48.20 48.20 48.20 48.20

640 660 109.73 93.73 76.73 59.73 49.73 49.73 49.73 49.73 49.73 49.73 49.73

660 680 114.26 98.26 81.26 64.26 51.26 51.26 51.26 51.26 51.26 51.26 51.26

680 700 118.79 102.79 85.79 68.79 52.79 52.79 52.79 52.79 52.79 52.79 52.79

700 720 123.32 107.32 90.32 73.32 56.32 54.32 54.32 54.32 54.32 54.32 54.32

720 740 127.85 111.85 94.85 77.85 60.85 55.85 55.85 55.85 55.85 55.85 55.85

740 760 132.38 116.38 99.38 82.38 65.38 57.38 57.38 57.38 57.38 57.38 57.38

760 780 136.91 120.91 103.91 86.91 69.91 58.91 58.91 58.91 58.91 58.91 58.91

780 800 141.44 125.44 108.44 91.44 74.44 60.44 60.44 60.44 60.44 60.44 60.44

800 820 145.97 129.97 112.97 95.97 78.97 62.97 61.97 61.97 61.97 61.97 61.97

820 840 150.50 134.50 117.50 100.50 83.50 67.50 63.50 63.50 63.50 63.50 63.50

840 860 155.03 139.03 122.03 105.03 88.03 72.03 65.03 65.03 65.03 65.03 65.03

860 880 159.56 143.56 126.56 109.56 92.56 76.56 66.56 66.56 66.56 66.56 66.56

880 900 164.09 148.09 131.09 114.09 97.09 81.09 68.09 68.09 68.09 68.09 68.09

900 920 168.62 152.62 135.62 118.62 101.62 85.62 69.62 69.62 69.62 69.62 69.62

920 940 173.15 157.15 140.15 123.15 106.15 90.15 73.15 71.15 71.15 71.15 71.15

940 960 177.68 161.68 144.68 127.68 110.68 94.68 77.68 72.68 72.68 72.68 72.68

960 980 182.21 166.21 149.21 132.21 115.21 99.21 82.21 74.21 74.21 74.21 74.21

980 1,000 186.74 170.74 153.74 136.74 119.74 103.74 86.74 75.74 75.74 75.74 75.74

1,000 1,020 191.27 175.27 158.27 141.27 124.27 108.27 91.27 77.27 77.27 77.27 77.27

1,020 1,040 195.80 179.80 162.80 145.80 128.80 112.80 95.80 78.80 78.80 78.80 78.80

1,040 1,060 200.33 184.33 167.33 150.33 133.33 117.33 100.33 83.33 80.33 80.33 80.33

1,060 1,080 204.86 188.86 171.86 154.86 137.86 121.86 104.86 87.86 81.86 81.86 81.86

1,080 1,100 209.39 193.39 176.39 159.39 142.39 126.39 109.39 92.39 83.39 83.39 83.39

1,100 1,120 213.92 197.92 180.92 163.92 146.92 130.92 113.92 96.92 84.92 84.92 84.92

1,120 1,140 218.45 202.45 185.45 168.45 151.45 135.45 118.45 101.45 86.45 86.45 86.45

1,140 1,160 222.98 206.98 189.98 172.98 155.98 139.98 122.98 105.98 88.98 87.98 87.98

1,160 1,180 227.51 211.51 194.51 177.51 160.51 144.51 127.51 110.51 93.51 89.51 89.51

1,180 1,200 232.04 216.04 199.04 182.04 165.04 149.04 132.04 115.04 98.04 91.04 91.04

1,200 1,220 236.57 220.57 203.57 186.57 169.57 153.57 136.57 119.57 102.57 92.57 92.57

1,220 1,240 241.10 225.10 208.10 191.10 174.10 158.10 141.10 124.10 107.10 94.10 94.10

1,240 1,260 245.63 229.63 212.63 195.63 178.63 162.63 145.63 128.63 111.63 95.63 95.63

1,260 1,280 250.16 234.16 217.16 200.16 183.16 167.16 150.16 133.16 116.16 100.16 97.16

1,280 1,300 254.69 238.69 221.69 204.69 187.69 171.69 154.69 137.69 120.69 104.69 98.69

1,300 1,320 259.22 243.22 226.22 209.22 192.22 176.22 159.22 142.22 125.22 109.22 100.22

1,320 1,340 263.75 247.75 230.75 213.75 196.75 180.75 163.75 146.75 129.75 113.75 101.75

1,340 1,360 268.28 252.28 235.28 218.28 201.28 185.28 168.28 151.28 134.28 118.28 103.28

1,360 1,380 272.81 256.81 239.81 222.81 205.81 189.81 172.81 155.81 138.81 122.81 105.81

-44-
$2,680 and over Do not use this table. See page 37 for instructions.

MARRIED Persons—BIWEEKLY Payroll Period

(For Wages Paid in July–Dec 2001)

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—

$1,380 $1,400 $277.34 $261.34 $244.34 $227.34 $210.34 $194.34 $177.34 $160.34 $143.34 $127.34 $110.34

1,400 1,420 281.87 265.87 248.87 231.87 214.87 198.87 181.87 164.87 147.87 131.87 114.87

1,420 1,440 286.40 270.40 253.40 236.40 219.40 203.40 186.40 169.40 152.40 136.40 119.40

1,440 1,460 290.93 274.93 257.93 240.93 223.93 207.93 190.93 173.93 156.93 140.93 123.93

1,460 1,480 295.46 279.46 262.46 245.46 228.46 212.46 195.46 178.46 161.46 145.46 128.46

1,480 1,500 299.99 283.99 266.99 249.99 232.99 216.99 199.99 182.99 165.99 149.99 132.99

1,500 1,520 304.52 288.52 271.52 254.52 237.52 221.52 204.52 187.52 170.52 154.52 137.52

1,520 1,540 309.05 293.05 276.05 259.05 242.05 226.05 209.05 192.05 175.05 159.05 142.05

1,540 1,560 313.58 297.58 280.58 263.58 246.58 230.58 213.58 196.58 179.58 163.58 146.58

1,560 1,580 318.11 302.11 285.11 268.11 251.11 235.11 218.11 201.11 184.11 168.11 151.11

1,580 1,600 322.64 306.64 289.64 272.64 255.64 239.64 222.64 205.64 188.64 172.64 155.64

1,600 1,620 327.17 311.17 294.17 277.17 260.17 244.17 227.17 210.17 193.17 177.17 160.17

1,620 1,640 331.70 315.70 298.70 281.70 264.70 248.70 231.70 214.70 197.70 181.70 164.70

1,640 1,660 336.23 320.23 303.23 286.23 269.23 253.23 236.23 219.23 202.23 186.23 169.23

1,660 1,680 340.76 324.76 307.76 290.76 273.76 257.76 240.76 223.76 206.76 190.76 173.76

1,680 1,700 345.29 329.29 312.29 295.29 278.29 262.29 245.29 228.29 211.29 195.29 178.29

1,700 1,720 349.82 333.82 316.82 299.82 282.82 266.82 249.82 232.82 215.82 199.82 182.82

1,720 1,740 354.35 338.35 321.35 304.35 287.35 271.35 254.35 237.35 220.35 204.35 187.35

1,740 1,760 358.88 342.88 325.88 308.88 291.88 275.88 258.88 241.88 224.88 208.88 191.88

1,760 1,780 363.41 347.41 330.41 313.41 296.41 280.41 263.41 246.41 229.41 213.41 196.41

1,780 1,800 367.94 351.94 334.94 317.94 300.94 284.94 267.94 250.94 233.94 217.94 200.94

1,800 1,820 372.47 356.47 339.47 322.47 305.47 289.47 272.47 255.47 238.47 222.47 205.47

1,820 1,840 377.00 361.00 344.00 327.00 310.00 294.00 277.00 260.00 243.00 227.00 210.00

1,840 1,860 381.53 365.53 348.53 331.53 314.53 298.53 281.53 264.53 247.53 231.53 214.53

1,860 1,880 386.06 370.06 353.06 336.06 319.06 303.06 286.06 269.06 252.06 236.06 219.06

1,880 1,900 390.59 374.59 357.59 340.59 323.59 307.59 290.59 273.59 256.59 240.59 223.59

1,900 1,920 395.12 379.12 362.12 345.12 328.12 312.12 295.12 278.12 261.12 245.12 228.12

1,920 1,940 401.65 383.65 366.65 349.65 332.65 316.65 299.65 282.65 265.65 249.65 232.65

1,940 1,960 408.18 388.18 371.18 354.18 337.18 321.18 304.18 287.18 270.18 254.18 237.18

1,960 1,980 414.71 392.71 375.71 358.71 341.71 325.71 308.71 291.71 274.71 258.71 241.71

1,980 2,000 422.24 397.24 380.24 363.24 346.24 330.24 313.24 296.24 279.24 263.24 246.24

2,000 2,020 428.77 401.77 384.77 367.77 350.77 334.77 317.77 300.77 283.77 267.77 250.77

2,020 2,040 436.30 406.30 389.30 372.30 355.30 339.30 322.30 305.30 288.30 272.30 255.30

2,040 2,060 442.83 412.83 393.83 376.83 359.83 343.83 326.83 309.83 292.83 276.83 259.83

2,060 2,080 449.36 419.36 398.36 381.36 364.36 348.36 331.36 314.36 297.36 281.36 264.36

2,080 2,100 456.89 426.89 402.89 385.89 368.89 352.89 335.89 318.89 301.89 285.89 268.89

2,100 2,120 463.42 433.42 407.42 390.42 373.42 357.42 340.42 323.42 306.42 290.42 273.42

2,120 2,140 470.95 439.95 411.95 394.95 377.95 361.95 344.95 327.95 310.95 294.95 277.95

2,140 2,160 477.48 447.48 417.48 399.48 382.48 366.48 349.48 332.48 315.48 299.48 282.48

2,160 2,180 484.01 454.01 424.01 404.01 387.01 371.01 354.01 337.01 320.01 304.01 287.01

2,180 2,200 491.54 461.54 431.54 408.54 391.54 375.54 358.54 341.54 324.54 308.54 291.54

2,200 2,220 498.07 468.07 438.07 413.07 396.07 380.07 363.07 346.07 329.07 313.07 296.07

2,220 2,240 505.60 474.60 444.60 417.60 400.60 384.60 367.60 350.60 333.60 317.60 300.60

2,240 2,260 512.13 482.13 452.13 422.13 405.13 389.13 372.13 355.13 338.13 322.13 305.13

2,260 2,280 518.66 488.66 458.66 428.66 409.66 393.66 376.66 359.66 342.66 326.66 309.66

2,280 2,300 526.19 496.19 466.19 435.19 414.19 398.19 381.19 364.19 347.19 331.19 314.19

2,300 2,320 532.72 502.72 472.72 442.72 418.72 402.72 385.72 368.72 351.72 335.72 318.72

2,320 2,340 540.25 509.25 479.25 449.25 423.25 407.25 390.25 373.25 356.25 340.25 323.25

2,340 2,360 546.78 516.78 486.78 456.78 427.78 411.78 394.78 377.78 360.78 344.78 327.78

2,360 2,380 553.31 523.31 493.31 463.31 433.31 416.31 399.31 382.31 365.31 349.31 332.31

2,380 2,400 560.84 530.84 500.84 469.84 439.84 420.84 403.84 386.84 369.84 353.84 336.84

2,400 2,420 567.37 537.37 507.37 477.37 447.37 425.37 408.37 391.37 374.37 358.37 341.37

2,420 2,440 574.90 543.90 513.90 483.90 453.90 429.90 412.90 395.90 378.90 362.90 345.90

2,440 2,460 581.43 551.43 521.43 491.43 461.43 434.43 417.43 400.43 383.43 367.43 350.43

2,460 2,480 587.96 557.96 527.96 497.96 467.96 438.96 421.96 404.96 387.96 371.96 354.96

2,480 2,500 595.49 565.49 535.49 504.49 474.49 444.49 426.49 409.49 392.49 376.49 359.49

2,500 2,520 602.02 572.02 542.02 512.02 482.02 452.02 431.02 414.02 397.02 381.02 364.02

2,520 2,540 609.55 578.55 548.55 518.55 488.55 458.55 435.55 418.55 401.55 385.55 368.55

2,540 2,560 616.08 586.08 556.08 526.08 496.08 465.08 440.08 423.08 406.08 390.08 373.08

2,560 2,580 622.61 592.61 562.61 532.61 502.61 472.61 444.61 427.61 410.61 394.61 377.61

2,580 2,600 630.14 600.14 570.14 539.14 509.14 479.14 449.14 432.14 415.14 399.14 382.14

2,600 2,620 636.67 606.67 576.67 546.67 516.67 486.67 455.67 436.67 419.67 403.67 386.67

2,620 2,640 644.20 613.20 583.20 553.20 523.20 493.20 463.20 441.20 424.20 408.20 391.20

2,640 2,660 650.73 620.73 590.73 560.73 530.73 499.73 469.73 445.73 428.73 412.73 395.73

2,660 2,680 657.26 627.26 597.26 567.26 537.26 507.26 477.26 450.26 433.26 417.26 400.26

-45-
SINGLE Persons—SEMIMONTHLY Payroll Period

(For Wages Paid in July–Dec 2001)

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 $115 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65%

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 13.14 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 17.67 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 22.20 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 26.73 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 31.26 16.26 16.26 16.26 16.26 16.26 16.26 16.26 16.26 16.26 16.26

215 220 32.64 16.64 16.64 16.64 16.64 16.64 16.64 16.64 16.64 16.64 16.64

220 225 34.02 17.02 17.02 17.02 17.02 17.02 17.02 17.02 17.02 17.02 17.02

225 230 35.40 17.40 17.40 17.40 17.40 17.40 17.40 17.40 17.40 17.40 17.40

230 235 35.79 17.79 17.79 17.79 17.79 17.79 17.79 17.79 17.79 17.79 17.79

235 240 37.17 19.17 18.17 18.17 18.17 18.17 18.17 18.17 18.17 18.17 18.17

240 245 38.55 20.55 18.55 18.55 18.55 18.55 18.55 18.55 18.55 18.55 18.55

245 250 39.93 20.93 18.93 18.93 18.93 18.93 18.93 18.93 18.93 18.93 18.93

250 260 41.51 23.51 19.51 19.51 19.51 19.51 19.51 19.51 19.51 19.51 19.51

260 270 43.27 25.27 20.27 20.27 20.27 20.27 20.27 20.27 20.27 20.27 20.27

270 280 46.04 28.04 21.04 21.04 21.04 21.04 21.04 21.04 21.04 21.04 21.04

280 290 47.80 29.80 21.80 21.80 21.80 21.80 21.80 21.80 21.80 21.80 21.80

290 300 50.57 32.57 22.57 22.57 22.57 22.57 22.57 22.57 22.57 22.57 22.57

300 310 52.33 34.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33

310 320 55.10 37.10 24.10 24.10 24.10 24.10 24.10 24.10 24.10 24.10 24.10

320 330 56.86 38.86 24.86 24.86 24.86 24.86 24.86 24.86 24.86 24.86 24.86

330 340 59.63 41.63 25.63 25.63 25.63 25.63 25.63 25.63 25.63 25.63 25.63

340 350 61.39 43.39 26.39 26.39 26.39 26.39 26.39 26.39 26.39 26.39 26.39

350 360 64.16 46.16 27.16 27.16 27.16 27.16 27.16 27.16 27.16 27.16 27.16

360 370 65.92 47.92 29.92 27.92 27.92 27.92 27.92 27.92 27.92 27.92 27.92

370 380 68.69 50.69 31.69 28.69 28.69 28.69 28.69 28.69 28.69 28.69 28.69

380 390 70.45 52.45 34.45 29.45 29.45 29.45 29.45 29.45 29.45 29.45 29.45

390 400 73.22 55.22 36.22 30.22 30.22 30.22 30.22 30.22 30.22 30.22 30.22

400 410 74.98 56.98 38.98 30.98 30.98 30.98 30.98 30.98 30.98 30.98 30.98

410 420 77.75 59.75 40.75 31.75 31.75 31.75 31.75 31.75 31.75 31.75 31.75

420 430 79.51 61.51 43.51 32.51 32.51 32.51 32.51 32.51 32.51 32.51 32.51

430 440 82.28 64.28 45.28 33.28 33.28 33.28 33.28 33.28 33.28 33.28 33.28

440 450 84.04 66.04 48.04 34.04 34.04 34.04 34.04 34.04 34.04 34.04 34.04

450 460 86.81 68.81 49.81 34.81 34.81 34.81 34.81 34.81 34.81 34.81 34.81

460 470 88.57 70.57 52.57 35.57 35.57 35.57 35.57 35.57 35.57 35.57 35.57

470 480 91.34 73.34 54.34 36.34 36.34 36.34 36.34 36.34 36.34 36.34 36.34

480 490 93.10 75.10 57.10 39.10 37.10 37.10 37.10 37.10 37.10 37.10 37.10

490 500 95.87 77.87 58.87 40.87 37.87 37.87 37.87 37.87 37.87 37.87 37.87

500 520 99.02 81.02 63.02 45.02 39.02 39.02 39.02 39.02 39.02 39.02 39.02

520 540 103.55 85.55 67.55 49.55 40.55 40.55 40.55 40.55 40.55 40.55 40.55

540 560 108.08 90.08 72.08 54.08 42.08 42.08 42.08 42.08 42.08 42.08 42.08

560 580 112.61 94.61 76.61 58.61 43.61 43.61 43.61 43.61 43.61 43.61 43.61

580 600 117.14 99.14 81.14 63.14 45.14 45.14 45.14 45.14 45.14 45.14 45.14

600 620 121.67 103.67 85.67 67.67 48.67 46.67 46.67 46.67 46.67 46.67 46.67

620 640 126.20 108.20 90.20 72.20 53.20 48.20 48.20 48.20 48.20 48.20 48.20

640 660 130.73 112.73 94.73 76.73 57.73 49.73 49.73 49.73 49.73 49.73 49.73

660 680 135.26 117.26 99.26 81.26 62.26 51.26 51.26 51.26 51.26 51.26 51.26

680 700 139.79 121.79 103.79 85.79 66.79 52.79 52.79 52.79 52.79 52.79 52.79

700 720 144.32 126.32 108.32 90.32 71.32 54.32 54.32 54.32 54.32 54.32 54.32

720 740 148.85 130.85 112.85 94.85 75.85 57.85 55.85 55.85 55.85 55.85 55.85

740 760 153.38 135.38 117.38 99.38 80.38 62.38 57.38 57.38 57.38 57.38 57.38

760 780 157.91 139.91 121.91 103.91 84.91 66.91 58.91 58.91 58.91 58.91 58.91

780 800 162.44 144.44 126.44 108.44 89.44 71.44 60.44 60.44 60.44 60.44 60.44

800 820 166.97 148.97 130.97 112.97 93.97 75.97 61.97 61.97 61.97 61.97 61.97

820 840 171.50 153.50 135.50 117.50 98.50 80.50 63.50 63.50 63.50 63.50 63.50

-46-
$2,140 and over Do not use this table. See page 37 for instructions.

SINGLE Persons—SEMIMONTHLY Payroll Period

(For Wages Paid in July–Dec 2001)

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—

$840 $860 $176.03 $158.03 $140.03 $122.03 $103.03 $85.03 $67.03 $65.03 $65.03 $65.03 $65.03

860 880 180.56 162.56 144.56 126.56 107.56 89.56 71.56 66.56 66.56 66.56 66.56

880 900 185.09 167.09 149.09 131.09 112.09 94.09 76.09 68.09 68.09 68.09 68.09

900 920 189.62 171.62 153.62 135.62 116.62 98.62 80.62 69.62 69.62 69.62 69.62

920 940 194.15 176.15 158.15 140.15 121.15 103.15 85.15 71.15 71.15 71.15 71.15

940 960 198.68 180.68 162.68 144.68 125.68 107.68 89.68 72.68 72.68 72.68 72.68

960 980 203.21 185.21 167.21 149.21 130.21 112.21 94.21 76.21 74.21 74.21 74.21

980 1,000 207.74 189.74 171.74 153.74 134.74 116.74 98.74 80.74 75.74 75.74 75.74

1,000 1,020 212.27 194.27 176.27 158.27 139.27 121.27 103.27 85.27 77.27 77.27 77.27

1,020 1,040 216.80 198.80 180.80 162.80 143.80 125.80 107.80 89.80 78.80 78.80 78.80

1,040 1,060 221.33 203.33 185.33 167.33 148.33 130.33 112.33 94.33 80.33 80.33 80.33

1,060 1,080 225.86 207.86 189.86 171.86 152.86 134.86 116.86 98.86 81.86 81.86 81.86

1,080 1,100 230.39 212.39 194.39 176.39 157.39 139.39 121.39 103.39 85.39 83.39 83.39

1,100 1,120 234.92 216.92 198.92 180.92 161.92 143.92 125.92 107.92 89.92 84.92 84.92

1,120 1,140 239.45 221.45 203.45 185.45 166.45 148.45 130.45 112.45 94.45 86.45 86.45

1,140 1,160 243.98 225.98 207.98 189.98 170.98 152.98 134.98 116.98 98.98 87.98 87.98

1,160 1,180 248.51 230.51 212.51 194.51 175.51 157.51 139.51 121.51 103.51 89.51 89.51

1,180 1,200 253.04 235.04 217.04 199.04 180.04 162.04 144.04 126.04 108.04 91.04 91.04

1,200 1,220 259.57 239.57 221.57 203.57 184.57 166.57 148.57 130.57 112.57 94.57 92.57

1,220 1,240 266.10 244.10 226.10 208.10 189.10 171.10 153.10 135.10 117.10 99.10 94.10

1,240 1,260 272.63 248.63 230.63 212.63 193.63 175.63 157.63 139.63 121.63 103.63 95.63

1,260 1,280 280.16 253.16 235.16 217.16 198.16 180.16 162.16 144.16 126.16 108.16 97.16

1,280 1,300 286.69 257.69 239.69 221.69 202.69 184.69 166.69 148.69 130.69 112.69 98.69

1,300 1,320 294.22 262.22 244.22 226.22 207.22 189.22 171.22 153.22 135.22 117.22 100.22

1,320 1,340 300.75 267.75 248.75 230.75 211.75 193.75 175.75 157.75 139.75 121.75 103.75

1,340 1,360 307.28 275.28 253.28 235.28 216.28 198.28 180.28 162.28 144.28 126.28 108.28

1,360 1,380 314.81 281.81 257.81 239.81 220.81 202.81 184.81 166.81 148.81 130.81 112.81

1,380 1,400 321.34 289.34 262.34 244.34 225.34 207.34 189.34 171.34 153.34 135.34 117.34

1,400 1,420 328.87 295.87 266.87 248.87 229.87 211.87 193.87 175.87 157.87 139.87 121.87

1,420 1,440 335.40 302.40 271.40 253.40 234.40 216.40 198.40 180.40 162.40 144.40 126.40

1,440 1,460 341.93 309.93 276.93 257.93 238.93 220.93 202.93 184.93 166.93 148.93 130.93

1,460 1,480 349.46 316.46 284.46 262.46 243.46 225.46 207.46 189.46 171.46 153.46 135.46

1,480 1,500 355.99 323.99 290.99 266.99 247.99 229.99 211.99 193.99 175.99 157.99 139.99

1,500 1,520 363.52 330.52 297.52 271.52 252.52 234.52 216.52 198.52 180.52 162.52 144.52

1,520 1,540 370.05 337.05 305.05 276.05 257.05 239.05 221.05 203.05 185.05 167.05 149.05

1,540 1,560 376.58 344.58 311.58 280.58 261.58 243.58 225.58 207.58 189.58 171.58 153.58

1,560 1,580 384.11 351.11 319.11 286.11 266.11 248.11 230.11 212.11 194.11 176.11 158.11

1,580 1,600 390.64 358.64 325.64 292.64 270.64 252.64 234.64 216.64 198.64 180.64 162.64

1,600 1,620 398.17 365.17 332.17 300.17 275.17 257.17 239.17 221.17 203.17 185.17 167.17

1,620 1,640 404.70 371.70 339.70 306.70 279.70 261.70 243.70 225.70 207.70 189.70 171.70

1,640 1,660 411.23 379.23 346.23 314.23 284.23 266.23 248.23 230.23 212.23 194.23 176.23

1,660 1,680 418.76 385.76 353.76 320.76 288.76 270.76 252.76 234.76 216.76 198.76 180.76

1,680 1,700 425.29 393.29 360.29 327.29 295.29 275.29 257.29 239.29 221.29 203.29 185.29

1,700 1,720 432.82 399.82 366.82 334.82 301.82 279.82 261.82 243.82 225.82 207.82 189.82

1,720 1,740 439.35 406.35 374.35 341.35 309.35 284.35 266.35 248.35 230.35 212.35 194.35

1,740 1,760 445.88 413.88 380.88 348.88 315.88 288.88 270.88 252.88 234.88 216.88 198.88

1,760 1,780 453.41 420.41 388.41 355.41 322.41 293.41 275.41 257.41 239.41 221.41 203.41

1,780 1,800 459.94 427.94 394.94 361.94 329.94 297.94 279.94 261.94 243.94 225.94 207.94

1,800 1,820 467.47 434.47 401.47 369.47 336.47 304.47 284.47 266.47 248.47 230.47 212.47

1,820 1,840 474.00 441.00 409.00 376.00 344.00 311.00 289.00 271.00 253.00 235.00 217.00

1,840 1,860 480.53 448.53 415.53 383.53 350.53 317.53 293.53 275.53 257.53 239.53 221.53

1,860 1,880 488.06 455.06 423.06 390.06 357.06 325.06 298.06 280.06 262.06 244.06 226.06

1,880 1,900 494.59 462.59 429.59 396.59 364.59 331.59 302.59 284.59 266.59 248.59 230.59

1,900 1,920 502.12 469.12 436.12 404.12 371.12 339.12 307.12 289.12 271.12 253.12 235.12

1,920 1,940 508.65 475.65 443.65 410.65 378.65 345.65 312.65 293.65 275.65 257.65 239.65

1,940 1,960 515.18 483.18 450.18 418.18 385.18 352.18 320.18 298.18 280.18 262.18 244.18

1,960 1,980 522.71 489.71 457.71 424.71 391.71 359.71 326.71 302.71 284.71 266.71 248.71

1,980 2,000 529.24 497.24 464.24 431.24 399.24 366.24 333.24 307.24 289.24 271.24 253.24

2,000 2,020 536.77 503.77 470.77 438.77 405.77 373.77 340.77 311.77 293.77 275.77 257.77

2,020 2,040 543.30 510.30 478.30 445.30 413.30 380.30 347.30 316.30 298.30 280.30 262.30

2,040 2,060 549.83 517.83 484.83 452.83 419.83 386.83 354.83 321.83 302.83 284.83 266.83

2,060 2,080 557.36 524.36 492.36 459.36 426.36 394.36 361.36 328.36 307.36 289.36 271.36

2,080 2,100 563.89 531.89 498.89 465.89 433.89 400.89 367.89 335.89 311.89 293.89 275.89

2,100 2,120 571.42 538.42 505.42 473.42 440.42 408.42 375.42 342.42 316.42 298.42 280.42

2,120 2,140 577.95 544.95 512.95 479.95 447.95 414.95 381.95 349.95 320.95 302.95 284.95

-47-
MARRIED Persons—SEMIMONTHLY Payroll Period

(For Wages Paid in July–Dec 2001)

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 $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 23.80 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 28.33 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 32.86 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 37.39 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 41.92 27.92 27.92 27.92 27.92 27.92 27.92 27.92 27.92 27.92 27.92

370 380 44.69 28.69 28.69 28.69 28.69 28.69 28.69 28.69 28.69 28.69 28.69

380 390 46.45 29.45 29.45 29.45 29.45 29.45 29.45 29.45 29.45 29.45 29.45

390 400 49.22 31.22 30.22 30.22 30.22 30.22 30.22 30.22 30.22 30.22 30.22

400 410 50.98 32.98 30.98 30.98 30.98 30.98 30.98 30.98 30.98 30.98 30.98

410 420 53.75 35.75 31.75 31.75 31.75 31.75 31.75 31.75 31.75 31.75 31.75

420 430 55.51 37.51 32.51 32.51 32.51 32.51 32.51 32.51 32.51 32.51 32.51

430 440 58.28 40.28 33.28 33.28 33.28 33.28 33.28 33.28 33.28 33.28 33.28

440 450 60.04 42.04 34.04 34.04 34.04 34.04 34.04 34.04 34.04 34.04 34.04

450 460 62.81 44.81 34.81 34.81 34.81 34.81 34.81 34.81 34.81 34.81 34.81

460 470 64.57 46.57 35.57 35.57 35.57 35.57 35.57 35.57 35.57 35.57 35.57

470 480 67.34 49.34 36.34 36.34 36.34 36.34 36.34 36.34 36.34 36.34 36.34

480 490 69.10 51.10 37.10 37.10 37.10 37.10 37.10 37.10 37.10 37.10 37.10

490 500 71.87 53.87 37.87 37.87 37.87 37.87 37.87 37.87 37.87 37.87 37.87

500 520 75.02 57.02 39.02 39.02 39.02 39.02 39.02 39.02 39.02 39.02 39.02

520 540 79.55 61.55 43.55 40.55 40.55 40.55 40.55 40.55 40.55 40.55 40.55

540 560 84.08 66.08 48.08 42.08 42.08 42.08 42.08 42.08 42.08 42.08 42.08

560 580 88.61 70.61 52.61 43.61 43.61 43.61 43.61 43.61 43.61 43.61 43.61

580 600 93.14 75.14 57.14 45.14 45.14 45.14 45.14 45.14 45.14 45.14 45.14

600 620 97.67 79.67 61.67 46.67 46.67 46.67 46.67 46.67 46.67 46.67 46.67

620 640 102.20 84.20 66.20 48.20 48.20 48.20 48.20 48.20 48.20 48.20 48.20

640 660 106.73 88.73 70.73 52.73 49.73 49.73 49.73 49.73 49.73 49.73 49.73

660 680 111.26 93.26 75.26 57.26 51.26 51.26 51.26 51.26 51.26 51.26 51.26

680 700 115.79 97.79 79.79 61.79 52.79 52.79 52.79 52.79 52.79 52.79 52.79

700 720 120.32 102.32 84.32 66.32 54.32 54.32 54.32 54.32 54.32 54.32 54.32

720 740 124.85 106.85 88.85 70.85 55.85 55.85 55.85 55.85 55.85 55.85 55.85

740 760 129.38 111.38 93.38 75.38 57.38 57.38 57.38 57.38 57.38 57.38 57.38

760 780 133.91 115.91 97.91 79.91 61.91 58.91 58.91 58.91 58.91 58.91 58.91

780 800 138.44 120.44 102.44 84.44 66.44 60.44 60.44 60.44 60.44 60.44 60.44

800 820 142.97 124.97 106.97 88.97 70.97 61.97 61.97 61.97 61.97 61.97 61.97

820 840 147.50 129.50 111.50 93.50 75.50 63.50 63.50 63.50 63.50 63.50 63.50

840 860 152.03 134.03 116.03 98.03 80.03 65.03 65.03 65.03 65.03 65.03 65.03

860 880 156.56 138.56 120.56 102.56 84.56 66.56 66.56 66.56 66.56 66.56 66.56

880 900 161.09 143.09 125.09 107.09 89.09 71.09 68.09 68.09 68.09 68.09 68.09

900 920 165.62 147.62 129.62 111.62 93.62 75.62 69.62 69.62 69.62 69.62 69.62

920 940 170.15 152.15 134.15 116.15 98.15 80.15 71.15 71.15 71.15 71.15 71.15

940 960 174.68 156.68 138.68 120.68 102.68 84.68 72.68 72.68 72.68 72.68 72.68

960 980 179.21 161.21 143.21 125.21 107.21 89.21 74.21 74.21 74.21 74.21 74.21

980 1,000 183.74 165.74 147.74 129.74 111.74 93.74 75.74 75.74 75.74 75.74 75.74

1,000 1,020 188.27 170.27 152.27 134.27 116.27 98.27 79.27 77.27 77.27 77.27 77.27

1,020 1,040 192.80 174.80 156.80 138.80 120.80 102.80 83.80 78.80 78.80 78.80 78.80

1,040 1,060 197.33 179.33 161.33 143.33 125.33 107.33 88.33 80.33 80.33 80.33 80.33

1,060 1,080 201.86 183.86 165.86 147.86 129.86 111.86 92.86 81.86 81.86 81.86 81.86

1,080 1,100 206.39 188.39 170.39 152.39 134.39 116.39 97.39 83.39 83.39 83.39 83.39

1,100 1,120 210.92 192.92 174.92 156.92 138.92 120.92 101.92 84.92 84.92 84.92 84.92

1,120 1,140 215.45 197.45 179.45 161.45 143.45 125.45 106.45 88.45 86.45 86.45 86.45

1,140 1,160 219.98 201.98 183.98 165.98 147.98 129.98 110.98 92.98 87.98 87.98 87.98

1,160 1,180 224.51 206.51 188.51 170.51 152.51 134.51 115.51 97.51 89.51 89.51 89.51

1,180 1,200 229.04 211.04 193.04 175.04 157.04 139.04 120.04 102.04 91.04 91.04 91.04

1,200 1,220 233.57 215.57 197.57 179.57 161.57 143.57 124.57 106.57 92.57 92.57 92.57

1,220 1,240 238.10 220.10 202.10 184.10 166.10 148.10 129.10 111.10 94.10 94.10 94.10

1,240 1,260 242.63 224.63 206.63 188.63 170.63 152.63 133.63 115.63 97.63 95.63 95.63

1,260 1,280 247.16 229.16 211.16 193.16 175.16 157.16 138.16 120.16 102.16 97.16 97.16

1,280 1,300 251.69 233.69 215.69 197.69 179.69 161.69 142.69 124.69 106.69 98.69 98.69

1,300 1,320 256.22 238.22 220.22 202.22 184.22 166.22 147.22 129.22 111.22 100.22 100.22

1,320 1,340 260.75 242.75 224.75 206.75 188.75 170.75 151.75 133.75 115.75 101.75 101.75

1,340 1,360 265.28 247.28 229.28 211.28 193.28 175.28 156.28 138.28 120.28 103.28 103.28

1,360 1,380 269.81 251.81 233.81 215.81 197.81 179.81 160.81 142.81 124.81 106.81 104.81

1,380 1,400 274.34 256.34 238.34 220.34 202.34 184.34 165.34 147.34 129.34 111.34 106.34

1,400 1,420 278.87 260.87 242.87 224.87 206.87 188.87 169.87 151.87 133.87 115.87 107.87

-48-
$2,720 and over Do not use this table. See page 37 for instructions.

MARRIED Persons—SEMIMONTHLY Payroll Period

(For Wages Paid in July–Dec 2001)

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—

$1,420 $1,440 $283.40 $265.40 $247.40 $229.40 $211.40 $193.40 $174.40 $156.40 $138.40 $120.40 $109.40

1,440 1,460 287.93 269.93 251.93 233.93 215.93 197.93 178.93 160.93 142.93 124.93 110.93

1,460 1,480 292.46 274.46 256.46 238.46 220.46 202.46 183.46 165.46 147.46 129.46 112.46

1,480 1,500 296.99 278.99 260.99 242.99 224.99 206.99 187.99 169.99 151.99 133.99 115.99

1,500 1,520 301.52 283.52 265.52 247.52 229.52 211.52 192.52 174.52 156.52 138.52 120.52

1,520 1,540 306.05 288.05 270.05 252.05 234.05 216.05 197.05 179.05 161.05 143.05 125.05

1,540 1,560 310.58 292.58 274.58 256.58 238.58 220.58 201.58 183.58 165.58 147.58 129.58

1,560 1,580 315.11 297.11 279.11 261.11 243.11 225.11 206.11 188.11 170.11 152.11 134.11

1,580 1,600 319.64 301.64 283.64 265.64 247.64 229.64 210.64 192.64 174.64 156.64 138.64

1,600 1,620 324.17 306.17 288.17 270.17 252.17 234.17 215.17 197.17 179.17 161.17 143.17

1,620 1,640 328.70 310.70 292.70 274.70 256.70 238.70 219.70 201.70 183.70 165.70 147.70

1,640 1,660 333.23 315.23 297.23 279.23 261.23 243.23 224.23 206.23 188.23 170.23 152.23

1,660 1,680 337.76 319.76 301.76 283.76 265.76 247.76 228.76 210.76 192.76 174.76 156.76

1,680 1,700 342.29 324.29 306.29 288.29 270.29 252.29 233.29 215.29 197.29 179.29 161.29

1,700 1,720 346.82 328.82 310.82 292.82 274.82 256.82 237.82 219.82 201.82 183.82 165.82

1,720 1,740 351.35 333.35 315.35 297.35 279.35 261.35 242.35 224.35 206.35 188.35 170.35

1,740 1,760 355.88 337.88 319.88 301.88 283.88 265.88 246.88 228.88 210.88 192.88 174.88

1,760 1,780 360.41 342.41 324.41 306.41 288.41 270.41 251.41 233.41 215.41 197.41 179.41

1,780 1,800 364.94 346.94 328.94 310.94 292.94 274.94 255.94 237.94 219.94 201.94 183.94

1,800 1,820 369.47 351.47 333.47 315.47 297.47 279.47 260.47 242.47 224.47 206.47 188.47

1,820 1,840 374.00 356.00 338.00 320.00 302.00 284.00 265.00 247.00 229.00 211.00 193.00

1,840 1,860 378.53 360.53 342.53 324.53 306.53 288.53 269.53 251.53 233.53 215.53 197.53

1,860 1,880 383.06 365.06 347.06 329.06 311.06 293.06 274.06 256.06 238.06 220.06 202.06

1,880 1,900 387.59 369.59 351.59 333.59 315.59 297.59 278.59 260.59 242.59 224.59 206.59

1,900 1,920 392.12 374.12 356.12 338.12 320.12 302.12 283.12 265.12 247.12 229.12 211.12

1,920 1,940 396.65 378.65 360.65 342.65 324.65 306.65 287.65 269.65 251.65 233.65 215.65

1,940 1,960 401.18 383.18 365.18 347.18 329.18 311.18 292.18 274.18 256.18 238.18 220.18

1,960 1,980 405.71 387.71 369.71 351.71 333.71 315.71 296.71 278.71 260.71 242.71 224.71

1,980 2,000 410.24 392.24 374.24 356.24 338.24 320.24 301.24 283.24 265.24 247.24 229.24

2,000 2,020 414.77 396.77 378.77 360.77 342.77 324.77 305.77 287.77 269.77 251.77 233.77

2,020 2,040 419.30 401.30 383.30 365.30 347.30 329.30 310.30 292.30 274.30 256.30 238.30

2,040 2,060 423.83 405.83 387.83 369.83 351.83 333.83 314.83 296.83 278.83 260.83 242.83

2,060 2,080 428.36 410.36 392.36 374.36 356.36 338.36 319.36 301.36 283.36 265.36 247.36

2,080 2,100 433.89 414.89 396.89 378.89 360.89 342.89 323.89 305.89 287.89 269.89 251.89

2,100 2,120 441.42 419.42 401.42 383.42 365.42 347.42 328.42 310.42 292.42 274.42 256.42

2,120 2,140 447.95 423.95 405.95 387.95 369.95 351.95 332.95 314.95 296.95 278.95 260.95

2,140 2,160 455.48 428.48 410.48 392.48 374.48 356.48 337.48 319.48 301.48 283.48 265.48

2,160 2,180 462.01 433.01 415.01 397.01 379.01 361.01 342.01 324.01 306.01 288.01 270.01

2,180 2,200 468.54 437.54 419.54 401.54 383.54 365.54 346.54 328.54 310.54 292.54 274.54

2,200 2,220 476.07 443.07 424.07 406.07 388.07 370.07 351.07 333.07 315.07 297.07 279.07

2,220 2,240 482.60 450.60 428.60 410.60 392.60 374.60 355.60 337.60 319.60 301.60 283.60

2,240 2,260 490.13 457.13 433.13 415.13 397.13 379.13 360.13 342.13 324.13 306.13 288.13

2,260 2,280 496.66 463.66 437.66 419.66 401.66 383.66 364.66 346.66 328.66 310.66 292.66

2,280 2,300 503.19 471.19 442.19 424.19 406.19 388.19 369.19 351.19 333.19 315.19 297.19

2,300 2,320 510.72 477.72 446.72 428.72 410.72 392.72 373.72 355.72 337.72 319.72 301.72

2,320 2,340 517.25 485.25 452.25 433.25 415.25 397.25 378.25 360.25 342.25 324.25 306.25

2,340 2,360 524.78 491.78 458.78 437.78 419.78 401.78 382.78 364.78 346.78 328.78 310.78

2,360 2,380 531.31 498.31 466.31 442.31 424.31 406.31 387.31 369.31 351.31 333.31 315.31

2,380 2,400 537.84 505.84 472.84 446.84 428.84 410.84 391.84 373.84 355.84 337.84 319.84

2,400 2,420 545.37 512.37 480.37 451.37 433.37 415.37 396.37 378.37 360.37 342.37 324.37

2,420 2,440 551.90 519.90 486.90 455.90 437.90 419.90 400.90 382.90 364.90 346.90 328.90

2,440 2,460 559.43 526.43 493.43 461.43 442.43 424.43 405.43 387.43 369.43 351.43 333.43

2,460 2,480 565.96 532.96 500.96 467.96 446.96 428.96 409.96 391.96 373.96 355.96 337.96

2,480 2,500 572.49 540.49 507.49 475.49 451.49 433.49 414.49 396.49 378.49 360.49 342.49

2,500 2,520 580.02 547.02 515.02 482.02 456.02 438.02 419.02 401.02 383.02 365.02 347.02

2,520 2,540 586.55 554.55 521.55 488.55 460.55 442.55 423.55 405.55 387.55 369.55 351.55

2,540 2,560 594.08 561.08 528.08 496.08 465.08 447.08 428.08 410.08 392.08 374.08 356.08

2,560 2,580 600.61 567.61 535.61 502.61 470.61 451.61 432.61 414.61 396.61 378.61 360.61

2,580 2,600 607.14 575.14 542.14 510.14 477.14 456.14 437.14 419.14 401.14 383.14 365.14

2,600 2,620 614.67 581.67 549.67 516.67 483.67 460.67 441.67 423.67 405.67 387.67 369.67

2,620 2,640 621.20 589.20 556.20 523.20 491.20 465.20 446.20 428.20 410.20 392.20 374.20

2,640 2,660 628.73 595.73 562.73 530.73 497.73 469.73 450.73 432.73 414.73 396.73 378.73

2,660 2,680 635.26 602.26 570.26 537.26 505.26 474.26 455.26 437.26 419.26 401.26 383.26

2,680 2,700 641.79 609.79 576.79 544.79 511.79 478.79 459.79 441.79 423.79 405.79 387.79

2,700 2,720 649.32 616.32 584.32 551.32 518.32 486.32 464.32 446.32 428.32 410.32 392.32

-49-
SINGLE Persons—MONTHLY Payroll Period

(For Wages Paid in July–Dec 2001)

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 19.98 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 24.51 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 29.04 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 33.57 22.57 22.57 22.57 22.57 22.57 22.57 22.57 22.57 22.57 22.57

300 320 36.72 23.72 23.72 23.72 23.72 23.72 23.72 23.72 23.72 23.72 23.72

320 340 41.25 25.25 25.25 25.25 25.25 25.25 25.25 25.25 25.25 25.25 25.25

340 360 45.78 26.78 26.78 26.78 26.78 26.78 26.78 26.78 26.78 26.78 26.78

360 380 50.31 28.31 28.31 28.31 28.31 28.31 28.31 28.31 28.31 28.31 28.31

380 400 54.84 29.84 29.84 29.84 29.84 29.84 29.84 29.84 29.84 29.84 29.84

400 420 59.37 31.37 31.37 31.37 31.37 31.37 31.37 31.37 31.37 31.37 31.37

420 440 63.90 32.90 32.90 32.90 32.90 32.90 32.90 32.90 32.90 32.90 32.90

440 460 68.43 34.43 34.43 34.43 34.43 34.43 34.43 34.43 34.43 34.43 34.43

460 480 72.96 36.96 35.96 35.96 35.96 35.96 35.96 35.96 35.96 35.96 35.96

480 500 77.49 41.49 37.49 37.49 37.49 37.49 37.49 37.49 37.49 37.49 37.49

500 520 82.02 46.02 39.02 39.02 39.02 39.02 39.02 39.02 39.02 39.02 39.02

520 540 86.55 50.55 40.55 40.55 40.55 40.55 40.55 40.55 40.55 40.55 40.55

540 560 91.08 55.08 42.08 42.08 42.08 42.08 42.08 42.08 42.08 42.08 42.08

560 580 95.61 59.61 43.61 43.61 43.61 43.61 43.61 43.61 43.61 43.61 43.61

580 600 100.14 64.14 45.14 45.14 45.14 45.14 45.14 45.14 45.14 45.14 45.14

600 640 107.43 71.43 47.43 47.43 47.43 47.43 47.43 47.43 47.43 47.43 47.43

640 680 116.49 80.49 50.49 50.49 50.49 50.49 50.49 50.49 50.49 50.49 50.49

680 720 125.55 89.55 53.55 53.55 53.55 53.55 53.55 53.55 53.55 53.55 53.55

720 760 134.61 98.61 61.61 56.61 56.61 56.61 56.61 56.61 56.61 56.61 56.61

760 800 143.67 107.67 70.67 59.67 59.67 59.67 59.67 59.67 59.67 59.67 59.67

800 840 152.73 116.73 79.73 62.73 62.73 62.73 62.73 62.73 62.73 62.73 62.73

840 880 161.79 125.79 88.79 65.79 65.79 65.79 65.79 65.79 65.79 65.79 65.79

880 920 170.85 134.85 97.85 68.85 68.85 68.85 68.85 68.85 68.85 68.85 68.85

920 960 179.91 143.91 106.91 71.91 71.91 71.91 71.91 71.91 71.91 71.91 71.91

960 1,000 188.97 152.97 115.97 79.97 74.97 74.97 74.97 74.97 74.97 74.97 74.97

1,000 1,040 198.03 162.03 125.03 89.03 78.03 78.03 78.03 78.03 78.03 78.03 78.03

1,040 1,080 207.09 171.09 134.09 98.09 81.09 81.09 81.09 81.09 81.09 81.09 81.09

1,080 1,120 216.15 180.15 143.15 107.15 84.15 84.15 84.15 84.15 84.15 84.15 84.15

1,120 1,160 225.21 189.21 152.21 116.21 87.21 87.21 87.21 87.21 87.21 87.21 87.21

1,160 1,200 234.27 198.27 161.27 125.27 90.27 90.27 90.27 90.27 90.27 90.27 90.27

1,200 1,240 243.33 207.33 170.33 134.33 98.33 93.33 93.33 93.33 93.33 93.33 93.33

1,240 1,280 252.39 216.39 179.39 143.39 107.39 96.39 96.39 96.39 96.39 96.39 96.39

1,280 1,320 261.45 225.45 188.45 152.45 116.45 99.45 99.45 99.45 99.45 99.45 99.45

1,320 1,360 270.51 234.51 197.51 161.51 125.51 102.51 102.51 102.51 102.51 102.51 102.51

1,360 1,400 279.57 243.57 206.57 170.57 134.57 105.57 105.57 105.57 105.57 105.57 105.57

1,400 1,440 288.63 252.63 215.63 179.63 143.63 108.63 108.63 108.63 108.63 108.63 108.63

1,440 1,480 297.69 261.69 224.69 188.69 152.69 116.69 111.69 111.69 111.69 111.69 111.69

1,480 1,520 306.75 270.75 233.75 197.75 161.75 125.75 114.75 114.75 114.75 114.75 114.75

1,520 1,560 315.81 279.81 242.81 206.81 170.81 134.81 117.81 117.81 117.81 117.81 117.81

1,560 1,600 324.87 288.87 251.87 215.87 179.87 143.87 120.87 120.87 120.87 120.87 120.87

1,600 1,640 333.93 297.93 260.93 224.93 188.93 152.93 123.93 123.93 123.93 123.93 123.93

1,640 1,680 342.99 306.99 269.99 233.99 197.99 161.99 126.99 126.99 126.99 126.99 126.99

1,680 1,720 352.05 316.05 279.05 243.05 207.05 171.05 134.05 130.05 130.05 130.05 130.05

1,720 1,760 361.11 325.11 288.11 252.11 216.11 180.11 143.11 133.11 133.11 133.11 133.11

1,760 1,800 370.17 334.17 297.17 261.17 225.17 189.17 152.17 136.17 136.17 136.17 136.17

1,800 1,840 379.23 343.23 306.23 270.23 234.23 198.23 161.23 139.23 139.23 139.23 139.23

1,840 1,880 388.29 352.29 315.29 279.29 243.29 207.29 170.29 142.29 142.29 142.29 142.29

1,880 1,920 397.35 361.35 324.35 288.35 252.35 216.35 179.35 145.35 145.35 145.35 145.35

1,920 1,960 406.41 370.41 333.41 297.41 261.41 225.41 188.41 152.41 148.41 148.41 148.41

1,960 2,000 415.47 379.47 342.47 306.47 270.47 234.47 197.47 161.47 151.47 151.47 151.47

2,000 2,040 424.53 388.53 351.53 315.53 279.53 243.53 206.53 170.53 154.53 154.53 154.53

2,040 2,080 433.59 397.59 360.59 324.59 288.59 252.59 215.59 179.59 157.59 157.59 157.59

2,080 2,120 442.65 406.65 369.65 333.65 297.65 261.65 224.65 188.65 160.65 160.65 160.65

2,120 2,160 451.71 415.71 378.71 342.71 306.71 270.71 233.71 197.71 163.71 163.71 163.71

2,160 2,200 460.77 424.77 387.77 351.77 315.77 279.77 242.77 206.77 170.77 166.77 166.77

2,200 2,240 469.83 433.83 396.83 360.83 324.83 288.83 251.83 215.83 179.83 169.83 169.83

2,240 2,280 478.89 442.89 405.89 369.89 333.89 297.89 260.89 224.89 188.89 172.89 172.89

2,280 2,320 487.95 451.95 414.95 378.95 342.95 306.95 269.95 233.95 197.95 175.95 175.95

2,320 2,360 497.01 461.01 424.01 388.01 352.01 316.01 279.01 243.01 207.01 179.01 179.01

2,360 2,400 506.07 470.07 433.07 397.07 361.07 325.07 288.07 252.07 216.07 182.07 182.07

2,400 2,440 518.13 479.13 442.13 406.13 370.13 334.13 297.13 261.13 225.13 189.13 185.13

-50-
$5,040 and over Do not use this table. See page 37 for instructions.

SINGLE Persons—MONTHLY Payroll Period

(For Wages Paid in July–Dec 2001)

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 $532.19 $488.19 $451.19 $415.19 $379.19 $343.19 $306.19 $270.19 $234.19 $198.19 $188.19

2,480 2,520 546.25 497.25 460.25 424.25 388.25 352.25 315.25 279.25 243.25 207.25 191.25

2,520 2,560 560.31 506.31 469.31 433.31 397.31 361.31 324.31 288.31 252.31 216.31 194.31

2,560 2,600 573.37 515.37 478.37 442.37 406.37 370.37 333.37 297.37 261.37 225.37 197.37

2,600 2,640 587.43 524.43 487.43 451.43 415.43 379.43 342.43 306.43 270.43 234.43 200.43

2,640 2,680 601.49 536.49 496.49 460.49 424.49 388.49 351.49 315.49 279.49 243.49 206.49

2,680 2,720 615.55 550.55 505.55 469.55 433.55 397.55 360.55 324.55 288.55 252.55 215.55

2,720 2,760 629.61 563.61 514.61 478.61 442.61 406.61 369.61 333.61 297.61 261.61 224.61

2,760 2,800 642.67 577.67 523.67 487.67 451.67 415.67 378.67 342.67 306.67 270.67 233.67

2,800 2,840 656.73 591.73 532.73 496.73 460.73 424.73 387.73 351.73 315.73 279.73 242.73

2,840 2,880 670.79 605.79 541.79 505.79 469.79 433.79 396.79 360.79 324.79 288.79 251.79

2,880 2,920 684.85 619.85 553.85 514.85 478.85 442.85 405.85 369.85 333.85 297.85 260.85

2,920 2,960 698.91 632.91 567.91 523.91 487.91 451.91 414.91 378.91 342.91 306.91 269.91

2,960 3,000 711.97 646.97 581.97 532.97 496.97 460.97 423.97 387.97 351.97 315.97 278.97

3,000 3,040 726.03 661.03 596.03 542.03 506.03 470.03 433.03 397.03 361.03 325.03 288.03

3,040 3,080 740.09 675.09 610.09 551.09 515.09 479.09 442.09 406.09 370.09 334.09 297.09

3,080 3,120 754.15 689.15 623.15 560.15 524.15 488.15 451.15 415.15 379.15 343.15 306.15

3,120 3,160 768.21 702.21 637.21 572.21 533.21 497.21 460.21 424.21 388.21 352.21 315.21

3,160 3,200 781.27 716.27 651.27 586.27 542.27 506.27 469.27 433.27 397.27 361.27 324.27

3,200 3,240 795.33 730.33 665.33 600.33 551.33 515.33 478.33 442.33 406.33 370.33 333.33

3,240 3,280 809.39 744.39 679.39 613.39 560.39 524.39 487.39 451.39 415.39 379.39 342.39

3,280 3,320 823.45 758.45 692.45 627.45 569.45 533.45 496.45 460.45 424.45 388.45 351.45

3,320 3,360 837.51 771.51 706.51 641.51 578.51 542.51 505.51 469.51 433.51 397.51 360.51

3,360 3,400 850.57 785.57 720.57 655.57 589.57 551.57 514.57 478.57 442.57 406.57 369.57

3,400 3,440 864.63 799.63 734.63 669.63 603.63 560.63 523.63 487.63 451.63 415.63 378.63

3,440 3,480 878.69 813.69 748.69 682.69 617.69 569.69 532.69 496.69 460.69 424.69 387.69

3,480 3,520 892.75 827.75 761.75 696.75 631.75 578.75 541.75 505.75 469.75 433.75 396.75

3,520 3,560 906.81 840.81 775.81 710.81 645.81 587.81 550.81 514.81 478.81 442.81 405.81

3,560 3,600 919.87 854.87 789.87 724.87 658.87 596.87 559.87 523.87 487.87 451.87 414.87

3,600 3,640 933.93 868.93 803.93 738.93 672.93 607.93 568.93 532.93 496.93 460.93 423.93

3,640 3,680 947.99 882.99 817.99 751.99 686.99 621.99 577.99 541.99 505.99 469.99 432.99

3,680 3,720 962.05 897.05 831.05 766.05 701.05 636.05 587.05 551.05 515.05 479.05 442.05

3,720 3,760 976.11 910.11 845.11 780.11 715.11 649.11 596.11 560.11 524.11 488.11 451.11

3,760 3,800 989.17 924.17 859.17 794.17 728.17 663.17 605.17 569.17 533.17 497.17 460.17

3,800 3,840 1,003.23 938.23 873.23 808.23 742.23 677.23 614.23 578.23 542.23 506.23 469.23

3,840 3,880 1,017.29 952.29 887.29 821.29 756.29 691.29 626.29 587.29 551.29 515.29 478.29

3,880 3,920 1,031.35 966.35 900.35 835.35 770.35 705.35 639.35 596.35 560.35 524.35 487.35

3,920 3,960 1,045.41 979.41 914.41 849.41 784.41 718.41 653.41 605.41 569.41 533.41 496.41

3,960 4,000 1,058.47 993.47 928.47 863.47 797.47 732.47 667.47 614.47 578.47 542.47 505.47

4,000 4,040 1,072.53 1,007.53 942.53 877.53 811.53 746.53 681.53 623.53 587.53 551.53 514.53

4,040 4,080 1,086.59 1,021.59 956.59 890.59 825.59 760.59 695.59 632.59 596.59 560.59 523.59

4,080 4,120 1,100.65 1,035.65 969.65 904.65 839.65 774.65 708.65 643.65 605.65 569.65 532.65

4,120 4,160 1,114.71 1,048.71 983.71 918.71 853.71 787.71 722.71 657.71 614.71 578.71 541.71

4,160 4,200 1,127.77 1,062.77 997.77 932.77 866.77 801.77 736.77 671.77 623.77 587.77 550.77

4,200 4,240 1,141.83 1,076.83 1,011.83 946.83 880.83 815.83 750.83 685.83 632.83 596.83 559.83

4,240 4,280 1,155.89 1,090.89 1,025.89 959.89 894.89 829.89 764.89 698.89 641.89 605.89 568.89

4,280 4,320 1,169.95 1,104.95 1,038.95 973.95 908.95 843.95 777.95 712.95 650.95 614.95 577.95

4,320 4,360 1,184.01 1,118.01 1,053.01 988.01 923.01 857.01 792.01 727.01 662.01 624.01 587.01

4,360 4,400 1,197.07 1,132.07 1,067.07 1,002.07 936.07 871.07 806.07 741.07 675.07 633.07 596.07

4,400 4,440 1,211.13 1,146.13 1,081.13 1,016.13 950.13 885.13 820.13 755.13 689.13 642.13 605.13

4,440 4,480 1,225.19 1,160.19 1,095.19 1,029.19 964.19 899.19 834.19 768.19 703.19 651.19 614.19

4,480 4,520 1,239.25 1,174.25 1,108.25 1,043.25 978.25 913.25 847.25 782.25 717.25 660.25 623.25

4,520 4,560 1,253.31 1,187.31 1,122.31 1,057.31 992.31 926.31 861.31 796.31 731.31 669.31 632.31

4,560 4,600 1,266.37 1,201.37 1,136.37 1,071.37 1,005.37 940.37 875.37 810.37 744.37 679.37 641.37

4,600 4,640 1,280.43 1,215.43 1,150.43 1,085.43 1,019.43 954.43 889.43 824.43 758.43 693.43 650.43

4,640 4,680 1,294.49 1,229.49 1,164.49 1,098.49 1,033.49 968.49 903.49 837.49 772.49 707.49 659.49

4,680 4,720 1,308.55 1,243.55 1,177.55 1,112.55 1,047.55 982.55 916.55 851.55 786.55 721.55 668.55

4,720 4,760 1,322.61 1,256.61 1,191.61 1,126.61 1,061.61 995.61 930.61 865.61 800.61 734.61 677.61

4,760 4,800 1,335.67 1,270.67 1,205.67 1,140.67 1,074.67 1,009.67 944.67 879.67 813.67 748.67 686.67

4,800 4,840 1,349.73 1,284.73 1,219.73 1,154.73 1,088.73 1,023.73 958.73 893.73 827.73 762.73 697.73

4,840 4,880 1,363.79 1,298.79 1,233.79 1,167.79 1,102.79 1,037.79 972.79 906.79 841.79 776.79 711.79

4,880 4,920 1,377.85 1,312.85 1,246.85 1,181.85 1,116.85 1,051.85 985.85 920.85 855.85 790.85 724.85

4,920 4,960 1,391.91 1,325.91 1,260.91 1,195.91 1,130.91 1,064.91 999.91 934.91 869.91 803.91 738.91

4,960 5,000 1,404.97 1,339.97 1,274.97 1,209.97 1,143.97 1,078.97 1,013.97 948.97 882.97 817.97 752.97

5,000 5,040 1,419.03 1,354.03 1,289.03 1,224.03 1,158.03 1,093.03 1,028.03 963.03 897.03 832.03 767.03

-51-
MARRIED Persons—MONTHLY Payroll Period

(For Wages Paid in July–Dec 2001)

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 44.08 42.08 42.08 42.08 42.08 42.08 42.08 42.08 42.08 42.08 42.08

560 580 48.61 43.61 43.61 43.61 43.61 43.61 43.61 43.61 43.61 43.61 43.61

580 600 53.14 45.14 45.14 45.14 45.14 45.14 45.14 45.14 45.14 45.14 45.14

600 640 59.43 47.43 47.43 47.43 47.43 47.43 47.43 47.43 47.43 47.43 47.43

640 680 68.49 50.49 50.49 50.49 50.49 50.49 50.49 50.49 50.49 50.49 50.49

680 720 77.55 53.55 53.55 53.55 53.55 53.55 53.55 53.55 53.55 53.55 53.55

720 760 86.61 56.61 56.61 56.61 56.61 56.61 56.61 56.61 56.61 56.61 56.61

760 800 95.67 59.67 59.67 59.67 59.67 59.67 59.67 59.67 59.67 59.67 59.67

800 840 104.73 68.73 62.73 62.73 62.73 62.73 62.73 62.73 62.73 62.73 62.73

840 880 113.79 77.79 65.79 65.79 65.79 65.79 65.79 65.79 65.79 65.79 65.79

880 920 122.85 86.85 68.85 68.85 68.85 68.85 68.85 68.85 68.85 68.85 68.85

920 960 131.91 95.91 71.91 71.91 71.91 71.91 71.91 71.91 71.91 71.91 71.91

960 1,000 140.97 104.97 74.97 74.97 74.97 74.97 74.97 74.97 74.97 74.97 74.97

1,000 1,040 150.03 114.03 78.03 78.03 78.03 78.03 78.03 78.03 78.03 78.03 78.03

1,040 1,080 159.09 123.09 87.09 81.09 81.09 81.09 81.09 81.09 81.09 81.09 81.09

1,080 1,120 168.15 132.15 96.15 84.15 84.15 84.15 84.15 84.15 84.15 84.15 84.15

1,120 1,160 177.21 141.21 105.21 87.21 87.21 87.21 87.21 87.21 87.21 87.21 87.21

1,160 1,200 186.27 150.27 114.27 90.27 90.27 90.27 90.27 90.27 90.27 90.27 90.27

1,200 1,240 195.33 159.33 123.33 93.33 93.33 93.33 93.33 93.33 93.33 93.33 93.33

1,240 1,280 204.39 168.39 132.39 96.39 96.39 96.39 96.39 96.39 96.39 96.39 96.39

1,280 1,320 213.45 177.45 141.45 105.45 99.45 99.45 99.45 99.45 99.45 99.45 99.45

1,320 1,360 222.51 186.51 150.51 114.51 102.51 102.51 102.51 102.51 102.51 102.51 102.51

1,360 1,400 231.57 195.57 159.57 123.57 105.57 105.57 105.57 105.57 105.57 105.57 105.57

1,400 1,440 240.63 204.63 168.63 132.63 108.63 108.63 108.63 108.63 108.63 108.63 108.63

1,440 1,480 249.69 213.69 177.69 141.69 111.69 111.69 111.69 111.69 111.69 111.69 111.69

1,480 1,520 258.75 222.75 186.75 150.75 114.75 114.75 114.75 114.75 114.75 114.75 114.75

1,520 1,560 267.81 231.81 195.81 159.81 122.81 117.81 117.81 117.81 117.81 117.81 117.81

1,560 1,600 276.87 240.87 204.87 168.87 131.87 120.87 120.87 120.87 120.87 120.87 120.87

1,600 1,640 285.93 249.93 213.93 177.93 140.93 123.93 123.93 123.93 123.93 123.93 123.93

1,640 1,680 294.99 258.99 222.99 186.99 149.99 126.99 126.99 126.99 126.99 126.99 126.99

1,680 1,720 304.05 268.05 232.05 196.05 159.05 130.05 130.05 130.05 130.05 130.05 130.05

1,720 1,760 313.11 277.11 241.11 205.11 168.11 133.11 133.11 133.11 133.11 133.11 133.11

1,760 1,800 322.17 286.17 250.17 214.17 177.17 141.17 136.17 136.17 136.17 136.17 136.17

1,800 1,840 331.23 295.23 259.23 223.23 186.23 150.23 139.23 139.23 139.23 139.23 139.23

1,840 1,880 340.29 304.29 268.29 232.29 195.29 159.29 142.29 142.29 142.29 142.29 142.29

1,880 1,920 349.35 313.35 277.35 241.35 204.35 168.35 145.35 145.35 145.35 145.35 145.35

1,920 1,960 358.41 322.41 286.41 250.41 213.41 177.41 148.41 148.41 148.41 148.41 148.41

1,960 2,000 367.47 331.47 295.47 259.47 222.47 186.47 151.47 151.47 151.47 151.47 151.47

2,000 2,040 376.53 340.53 304.53 268.53 231.53 195.53 159.53 154.53 154.53 154.53 154.53

2,040 2,080 385.59 349.59 313.59 277.59 240.59 204.59 168.59 157.59 157.59 157.59 157.59

2,080 2,120 394.65 358.65 322.65 286.65 249.65 213.65 177.65 160.65 160.65 160.65 160.65

2,120 2,160 403.71 367.71 331.71 295.71 258.71 222.71 186.71 163.71 163.71 163.71 163.71

2,160 2,200 412.77 376.77 340.77 304.77 267.77 231.77 195.77 166.77 166.77 166.77 166.77

2,200 2,240 421.83 385.83 349.83 313.83 276.83 240.83 204.83 169.83 169.83 169.83 169.83

2,240 2,280 430.89 394.89 358.89 322.89 285.89 249.89 213.89 177.89 172.89 172.89 172.89

2,280 2,320 439.95 403.95 367.95 331.95 294.95 258.95 222.95 186.95 175.95 175.95 175.95

2,320 2,360 449.01 413.01 377.01 341.01 304.01 268.01 232.01 196.01 179.01 179.01 179.01

2,360 2,400 458.07 422.07 386.07 350.07 313.07 277.07 241.07 205.07 182.07 182.07 182.07

2,400 2,440 467.13 431.13 395.13 359.13 322.13 286.13 250.13 214.13 185.13 185.13 185.13

2,440 2,480 476.19 440.19 404.19 368.19 331.19 295.19 259.19 223.19 188.19 188.19 188.19

2,480 2,520 485.25 449.25 413.25 377.25 340.25 304.25 268.25 232.25 195.25 191.25 191.25

2,520 2,560 494.31 458.31 422.31 386.31 349.31 313.31 277.31 241.31 204.31 194.31 194.31

2,560 2,600 503.37 467.37 431.37 395.37 358.37 322.37 286.37 250.37 213.37 197.37 197.37

2,600 2,640 512.43 476.43 440.43 404.43 367.43 331.43 295.43 259.43 222.43 200.43 200.43

2,640 2,680 521.49 485.49 449.49 413.49 376.49 340.49 304.49 268.49 231.49 203.49 203.49

2,680 2,720 530.55 494.55 458.55 422.55 385.55 349.55 313.55 277.55 240.55 206.55 206.55

2,720 2,760 539.61 503.61 467.61 431.61 394.61 358.61 322.61 286.61 249.61 213.61 209.61

2,760 2,800 548.67 512.67 476.67 440.67 403.67 367.67 331.67 295.67 258.67 222.67 212.67

2,800 2,840 557.73 521.73 485.73 449.73 412.73 376.73 340.73 304.73 267.73 231.73 215.73

2,840 2,880 566.79 530.79 494.79 458.79 421.79 385.79 349.79 313.79 276.79 240.79 218.79

2,880 2,920 575.85 539.85 503.85 467.85 430.85 394.85 358.85 322.85 285.85 249.85 221.85

2,920 2,960 584.91 548.91 512.91 476.91 439.91 403.91 367.91 331.91 294.91 258.91 224.91

2,960 3,000 593.97 557.97 521.97 485.97 448.97 412.97 376.97 340.97 303.97 267.97 231.97

3,000 3,040 603.03 567.03 531.03 495.03 458.03 422.03 386.03 350.03 313.03 277.03 241.03

3,040 3,080 612.09 576.09 540.09 504.09 467.09 431.09 395.09 359.09 322.09 286.09 250.09

3,080 3,120 621.15 585.15 549.15 513.15 476.15 440.15 404.15 368.15 331.15 295.15 259.15

3,120 3,160 630.21 594.21 558.21 522.21 485.21 449.21 413.21 377.21 340.21 304.21 268.21

3,160 3,200 639.27 603.27 567.27 531.27 494.27 458.27 422.27 386.27 349.27 313.27 277.27

3,200 3,240 648.33 612.33 576.33 540.33 503.33 467.33 431.33 395.33 358.33 322.33 286.33

-52-
$5,840 and over Do not use this table. See page 37 for instructions.

MARRIED Persons—MONTHLY Payroll Period

(For Wages Paid in July–Dec 2001)

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 $657.39 $621.39 $585.39 $549.39 $512.39 $476.39 $440.39 $404.39 $367.39 $331.39 $295.39

3,280 3,320 666.45 630.45 594.45 558.45 521.45 485.45 449.45 413.45 376.45 340.45 304.45

3,320 3,360 675.51 639.51 603.51 567.51 530.51 494.51 458.51 422.51 385.51 349.51 313.51

3,360 3,400 684.57 648.57 612.57 576.57 539.57 503.57 467.57 431.57 394.57 358.57 322.57

3,400 3,440 693.63 657.63 621.63 585.63 548.63 512.63 476.63 440.63 403.63 367.63 331.63

3,440 3,480 702.69 666.69 630.69 594.69 557.69 521.69 485.69 449.69 412.69 376.69 340.69

3,480 3,520 711.75 675.75 639.75 603.75 566.75 530.75 494.75 458.75 421.75 385.75 349.75

3,520 3,560 720.81 684.81 648.81 612.81 575.81 539.81 503.81 467.81 430.81 394.81 358.81

3,560 3,600 729.87 693.87 657.87 621.87 584.87 548.87 512.87 476.87 439.87 403.87 367.87

3,600 3,640 738.93 702.93 666.93 630.93 593.93 557.93 521.93 485.93 448.93 412.93 376.93

3,640 3,680 747.99 711.99 675.99 639.99 602.99 566.99 530.99 494.99 457.99 421.99 385.99

3,680 3,720 757.05 721.05 685.05 649.05 612.05 576.05 540.05 504.05 467.05 431.05 395.05

3,720 3,760 766.11 730.11 694.11 658.11 621.11 585.11 549.11 513.11 476.11 440.11 404.11

3,760 3,800 775.17 739.17 703.17 667.17 630.17 594.17 558.17 522.17 485.17 449.17 413.17

3,800 3,840 784.23 748.23 712.23 676.23 639.23 603.23 567.23 531.23 494.23 458.23 422.23

3,840 3,880 793.29 757.29 721.29 685.29 648.29 612.29 576.29 540.29 503.29 467.29 431.29

3,880 3,920 802.35 766.35 730.35 694.35 657.35 621.35 585.35 549.35 512.35 476.35 440.35

3,920 3,960 811.41 775.41 739.41 703.41 666.41 630.41 594.41 558.41 521.41 485.41 449.41

3,960 4,000 820.47 784.47 748.47 712.47 675.47 639.47 603.47 567.47 530.47 494.47 458.47

4,000 4,040 829.53 793.53 757.53 721.53 684.53 648.53 612.53 576.53 539.53 503.53 467.53

4,040 4,080 838.59 802.59 766.59 730.59 693.59 657.59 621.59 585.59 548.59 512.59 476.59

4,080 4,120 847.65 811.65 775.65 739.65 702.65 666.65 630.65 594.65 557.65 521.65 485.65

4,120 4,160 856.71 820.71 784.71 748.71 711.71 675.71 639.71 603.71 566.71 530.71 494.71

4,160 4,200 868.77 829.77 793.77 757.77 720.77 684.77 648.77 612.77 575.77 539.77 503.77

4,200 4,240 882.83 838.83 802.83 766.83 729.83 693.83 657.83 621.83 584.83 548.83 512.83

4,240 4,280 896.89 847.89 811.89 775.89 738.89 702.89 666.89 630.89 593.89 557.89 521.89

4,280 4,320 909.95 856.95 820.95 784.95 747.95 711.95 675.95 639.95 602.95 566.95 530.95

4,320 4,360 924.01 866.01 830.01 794.01 757.01 721.01 685.01 649.01 612.01 576.01 540.01

4,360 4,400 938.07 875.07 839.07 803.07 766.07 730.07 694.07 658.07 621.07 585.07 549.07

4,400 4,440 952.13 887.13 848.13 812.13 775.13 739.13 703.13 667.13 630.13 594.13 558.13

4,440 4,480 966.19 900.19 857.19 821.19 784.19 748.19 712.19 676.19 639.19 603.19 567.19

4,480 4,520 979.25 914.25 866.25 830.25 793.25 757.25 721.25 685.25 648.25 612.25 576.25

4,520 4,560 993.31 928.31 875.31 839.31 802.31 766.31 730.31 694.31 657.31 621.31 585.31

4,560 4,600 1,007.37 942.37 884.37 848.37 811.37 775.37 739.37 703.37 666.37 630.37 594.37

4,600 4,640 1,021.43 956.43 893.43 857.43 820.43 784.43 748.43 712.43 675.43 639.43 603.43

4,640 4,680 1,035.49 969.49 904.49 866.49 829.49 793.49 757.49 721.49 684.49 648.49 612.49

4,680 4,720 1,048.55 983.55 918.55 875.55 838.55 802.55 766.55 730.55 693.55 657.55 621.55

4,720 4,760 1,062.61 997.61 932.61 884.61 847.61 811.61 775.61 739.61 702.61 666.61 630.61

4,760 4,800 1,076.67 1,011.67 945.67 893.67 856.67 820.67 784.67 748.67 711.67 675.67 639.67

4,800 4,840 1,090.73 1,025.73 959.73 902.73 865.73 829.73 793.73 757.73 720.73 684.73 648.73

4,840 4,880 1,104.79 1,038.79 973.79 911.79 874.79 838.79 802.79 766.79 729.79 693.79 657.79

4,880 4,920 1,117.85 1,052.85 987.85 922.85 883.85 847.85 811.85 775.85 738.85 702.85 666.85

4,920 4,960 1,131.91 1,066.91 1,001.91 935.91 892.91 856.91 820.91 784.91 747.91 711.91 675.91

4,960 5,000 1,145.97 1,080.97 1,014.97 949.97 901.97 865.97 829.97 793.97 756.97 720.97 684.97

5,000 5,040 1,160.03 1,095.03 1,029.03 964.03 911.03 875.03 839.03 803.03 766.03 730.03 694.03

5,040 5,080 1,174.09 1,108.09 1,043.09 978.09 920.09 884.09 848.09 812.09 775.09 739.09 703.09

5,080 5,120 1,187.15 1,122.15 1,057.15 992.15 929.15 893.15 857.15 821.15 784.15 748.15 712.15

5,120 5,160 1,201.21 1,136.21 1,071.21 1,005.21 940.21 902.21 866.21 830.21 793.21 757.21 721.21

5,160 5,200 1,215.27 1,150.27 1,084.27 1,019.27 954.27 911.27 875.27 839.27 802.27 766.27 730.27

5,200 5,240 1,229.33 1,164.33 1,098.33 1,033.33 968.33 920.33 884.33 848.33 811.33 775.33 739.33

5,240 5,280 1,243.39 1,177.39 1,112.39 1,047.39 982.39 929.39 893.39 857.39 820.39 784.39 748.39

5,280 5,320 1,256.45 1,191.45 1,126.45 1,061.45 995.45 938.45 902.45 866.45 829.45 793.45 757.45

5,320 5,360 1,270.51 1,205.51 1,140.51 1,074.51 1,009.51 947.51 911.51 875.51 838.51 802.51 766.51

5,360 5,400 1,284.57 1,219.57 1,153.57 1,088.57 1,023.57 958.57 920.57 884.57 847.57 811.57 775.57

5,400 5,440 1,298.63 1,233.63 1,167.63 1,102.63 1,037.63 972.63 929.63 893.63 856.63 820.63 784.63

5,440 5,480 1,312.69 1,246.69 1,181.69 1,116.69 1,051.69 985.69 938.69 902.69 865.69 829.69 793.69

5,480 5,520 1,325.75 1,260.75 1,195.75 1,130.75 1,064.75 999.75 947.75 911.75 874.75 838.75 802.75

5,520 5,560 1,339.81 1,274.81 1,209.81 1,143.81 1,078.81 1,013.81 956.81 920.81 883.81 847.81 811.81

5,560 5,600 1,353.87 1,288.87 1,222.87 1,157.87 1,092.87 1,027.87 965.87 929.87 892.87 856.87 820.87

5,600 5,640 1,367.93 1,302.93 1,236.93 1,171.93 1,106.93 1,041.93 975.93 938.93 901.93 865.93 829.93

5,640 5,680 1,381.99 1,315.99 1,250.99 1,185.99 1,120.99 1,054.99 989.99 947.99 910.99 874.99 838.99

5,680 5,720 1,395.05 1,330.05 1,265.05 1,200.05 1,134.05 1,069.05 1,004.05 957.05 920.05 884.05 848.05

5,720 5,760 1,409.11 1,344.11 1,279.11 1,213.11 1,148.11 1,083.11 1,018.11 966.11 929.11 893.11 857.11

5,760 5,800 1,423.17 1,358.17 1,292.17 1,227.17 1,162.17 1,097.17 1,031.17 975.17 938.17 902.17 866.17

5,800 5,840 1,437.23 1,372.23 1,306.23 1,241.23 1,176.23 1,111.23 1,045.23 984.23 947.23 911.23 875.23

-53-
SINGLE Persons—DAILY Payroll Period

(For Wages Paid in July–Dec 2001)

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)

12 15 $1.03 $1.03

$12 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65%

$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 2.64 2.64 2.64 2.64 2.64 2.64 2.64 2.64 2.64

36 39 6.87 4.87 3.87 2.87 2.87 2.87 2.87 2.87 2.87 2.87 2.87

39 42 8.10 6.10 4.10 3.10 3.10 3.10 3.10 3.10 3.10 3.10 3.10

42 45 8.33 6.33 5.33 3.33 3.33 3.33 3.33 3.33 3.33 3.33 3.33

45 48 8.56 7.56 5.56 3.56 3.56 3.56 3.56 3.56 3.56 3.56 3.56

48 51 9.79 7.79 6.79 4.79 3.79 3.79 3.79 3.79 3.79 3.79 3.79

51 54 10.02 9.02 7.02 5.02 4.02 4.02 4.02 4.02 4.02 4.02 4.02

54 57 11.25 9.25 7.25 6.25 4.25 4.25 4.25 4.25 4.25 4.25 4.25

57 60 11.48 10.48 8.48 6.48 5.48 4.48 4.48 4.48 4.48 4.48 4.48

60 63 12.70 10.70 8.70 7.70 5.70 4.70 4.70 4.70 4.70 4.70 4.70

63 66 12.93 10.93 9.93 7.93 5.93 4.93 4.93 4.93 4.93 4.93 4.93

66 69 14.16 12.16 10.16 9.16 7.16 5.16 5.16 5.16 5.16 5.16 5.16

69 72 14.39 12.39 11.39 9.39 7.39 6.39 5.39 5.39 5.39 5.39 5.39

72 75 14.62 13.62 11.62 9.62 8.62 6.62 5.62 5.62 5.62 5.62 5.62

75 78 15.85 13.85 12.85 10.85 8.85 7.85 5.85 5.85 5.85 5.85 5.85

78 81 16.08 15.08 13.08 11.08 10.08 8.08 6.08 6.08 6.08 6.08 6.08

81 84 17.31 15.31 14.31 12.31 10.31 8.31 7.31 6.31 6.31 6.31 6.31

84 87 17.54 16.54 14.54 12.54 11.54 9.54 7.54 6.54 6.54 6.54 6.54

87 90 18.77 16.77 14.77 13.77 11.77 9.77 8.77 6.77 6.77 6.77 6.77

90 93 19.00 18.00 16.00 14.00 13.00 11.00 9.00 7.00 7.00 7.00 7.00

93 96 20.23 18.23 16.23 15.23 13.23 11.23 10.23 8.23 7.23 7.23 7.23

96 99 20.46 18.46 17.46 15.46 13.46 12.46 10.46 8.46 7.46 7.46 7.46

99 102 21.69 19.69 17.69 16.69 14.69 12.69 11.69 9.69 7.69 7.69 7.69

102 105 21.92 19.92 18.92 16.92 14.92 13.92 11.92 9.92 8.92 7.92 7.92

105 108 22.15 21.15 19.15 17.15 16.15 14.15 12.15 11.15 9.15 8.15 8.15

108 111 23.38 21.38 20.38 18.38 16.38 15.38 13.38 11.38 10.38 8.38 8.38

111 114 24.61 22.61 20.61 18.61 17.61 15.61 13.61 12.61 10.61 8.61 8.61

114 117 24.84 22.84 20.84 19.84 17.84 15.84 14.84 12.84 10.84 9.84 8.84

117 120 26.07 24.07 22.07 20.07 19.07 17.07 15.07 14.07 12.07 10.07 9.07

120 123 27.29 24.29 22.29 21.29 19.29 17.29 16.29 14.29 12.29 11.29 9.29

123 126 28.52 25.52 23.52 21.52 19.52 18.52 16.52 14.52 13.52 11.52 9.52

126 129 29.75 26.75 23.75 22.75 20.75 18.75 17.75 15.75 13.75 12.75 10.75

129 132 29.98 26.98 24.98 22.98 20.98 19.98 17.98 15.98 14.98 12.98 10.98

132 135 31.21 28.21 25.21 23.21 22.21 20.21 18.21 17.21 15.21 13.21 12.21

135 138 32.44 29.44 26.44 24.44 22.44 21.44 19.44 17.44 16.44 14.44 12.44

138 141 33.67 30.67 27.67 24.67 23.67 21.67 19.67 18.67 16.67 14.67 13.67

141 144 34.90 31.90 28.90 25.90 23.90 21.90 20.90 18.90 16.90 15.90 13.90

144 147 36.13 32.13 29.13 26.13 25.13 23.13 21.13 20.13 18.13 16.13 15.13

147 150 36.36 33.36 30.36 27.36 25.36 23.36 22.36 20.36 18.36 17.36 15.36

150 153 37.59 34.59 31.59 28.59 26.59 24.59 22.59 20.59 19.59 17.59 15.59

153 156 38.82 35.82 32.82 29.82 26.82 24.82 23.82 21.82 19.82 18.82 16.82

156 159 40.05 37.05 34.05 31.05 28.05 26.05 24.05 22.05 21.05 19.05 17.05

159 162 41.28 38.28 35.28 32.28 29.28 26.28 25.28 23.28 21.28 19.28 18.28

162 165 41.51 38.51 35.51 32.51 29.51 27.51 25.51 23.51 22.51 20.51 18.51

165 168 42.74 39.74 36.74 33.74 30.74 27.74 25.74 24.74 22.74 20.74 19.74

168 171 43.97 40.97 37.97 34.97 31.97 28.97 26.97 24.97 23.97 21.97 19.97

171 174 45.20 42.20 39.20 36.20 33.20 30.20 27.20 26.20 24.20 22.20 21.20

174 177 46.43 43.43 40.43 37.43 34.43 31.43 28.43 26.43 24.43 23.43 21.43

177 180 46.66 43.66 40.66 37.66 34.66 31.66 28.66 27.66 25.66 23.66 22.66

180 183 47.88 44.88 41.88 38.88 35.88 32.88 29.88 27.88 25.88 24.88 22.88

183 186 49.11 46.11 43.11 40.11 37.11 34.11 31.11 28.11 27.11 25.11 23.11

186 189 50.34 47.34 44.34 41.34 38.34 35.34 32.34 29.34 27.34 26.34 24.34

189 192 51.57 48.57 45.57 42.57 39.57 36.57 33.57 30.57 28.57 26.57 24.57

192 195 51.80 48.80 45.80 42.80 39.80 36.80 33.80 30.80 28.80 26.80 25.80

195 198 53.03 50.03 47.03 44.03 41.03 38.03 35.03 32.03 30.03 28.03 26.03

198 201 54.26 51.26 48.26 45.26 42.26 39.26 36.26 33.26 30.26 28.26 27.26

201 204 55.49 52.49 49.49 46.49 43.49 40.49 37.49 34.49 31.49 29.49 27.49

204 207 56.72 53.72 50.72 47.72 44.72 41.72 38.72 35.72 32.72 29.72 28.72

207 210 57.95 54.95 50.95 47.95 44.95 41.95 38.95 35.95 32.95 30.95 28.95

210 213 58.18 55.18 52.18 49.18 46.18 43.18 40.18 37.18 34.18 31.18 29.18

213 216 59.41 56.41 53.41 50.41 47.41 44.41 41.41 38.41 35.41 32.41 30.41

216 219 60.64 57.64 54.64 51.64 48.64 45.64 42.64 39.64 36.64 33.64 30.64

219 222 61.87 58.87 55.87 52.87 49.87 46.87 43.87 40.87 37.87 34.87 31.87

$0

-54-
$391 and over Do not use this table. See page 37 for instructions.

SINGLE Persons—DAILY Payroll Period

(For Wages Paid in July–Dec 2001)

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—

$222 $225 $63.10 $60.10 $57.10 $54.10 $51.10 $48.10 $45.10 $41.10 $38.10 $35.10 $32.10

225 228 63.33 60.33 57.33 54.33 51.33 48.33 45.33 42.33 39.33 36.33 33.33

228 231 64.56 61.56 58.56 55.56 52.56 49.56 46.56 43.56 40.56 37.56 34.56

231 234 65.79 62.79 59.79 56.79 53.79 50.79 47.79 44.79 41.79 38.79 35.79

234 237 67.02 64.02 61.02 58.02 55.02 52.02 49.02 46.02 43.02 40.02 37.02

237 240 68.25 65.25 62.25 59.25 56.25 53.25 50.25 47.25 44.25 41.25 38.25

240 243 68.47 65.47 62.47 59.47 56.47 53.47 50.47 47.47 44.47 41.47 38.47

243 246 69.70 66.70 63.70 60.70 57.70 54.70 51.70 48.70 45.70 42.70 39.70

246 249 70.93 67.93 64.93 61.93 58.93 55.93 52.93 49.93 46.93 43.93 40.93

249 252 72.16 69.16 66.16 63.16 60.16 57.16 54.16 51.16 48.16 45.16 42.16

252 255 73.39 70.39 67.39 64.39 61.39 58.39 55.39 52.39 49.39 46.39 43.39

255 258 74.62 71.62 67.62 64.62 61.62 58.62 55.62 52.62 49.62 46.62 43.62

258 261 75.85 72.85 68.85 65.85 62.85 59.85 56.85 53.85 50.85 47.85 44.85

261 264 77.08 73.08 70.08 67.08 64.08 61.08 58.08 55.08 52.08 49.08 46.08

264 267 78.31 74.31 71.31 68.31 65.31 62.31 59.31 56.31 53.31 50.31 47.31

267 270 79.54 75.54 72.54 69.54 66.54 63.54 60.54 57.54 54.54 51.54 48.54

270 273 79.77 76.77 73.77 69.77 66.77 63.77 60.77 57.77 54.77 51.77 48.77

273 276 81.00 78.00 75.00 71.00 68.00 65.00 62.00 59.00 56.00 53.00 50.00

276 279 82.23 79.23 76.23 72.23 69.23 66.23 63.23 60.23 57.23 54.23 51.23

279 282 83.46 80.46 77.46 73.46 70.46 67.46 64.46 61.46 58.46 55.46 52.46

282 285 84.69 81.69 77.69 74.69 71.69 68.69 65.69 62.69 59.69 56.69 53.69

285 288 85.92 82.92 78.92 75.92 72.92 69.92 66.92 62.92 59.92 56.92 53.92

288 291 87.15 84.15 80.15 77.15 74.15 70.15 67.15 64.15 61.15 58.15 55.15

291 294 88.38 84.38 81.38 78.38 74.38 71.38 68.38 65.38 62.38 59.38 56.38

294 297 89.61 85.61 82.61 79.61 75.61 72.61 69.61 66.61 63.61 60.61 57.61

297 300 90.84 86.84 83.84 80.84 76.84 73.84 70.84 67.84 64.84 61.84 58.84

300 303 91.06 88.06 85.06 81.06 78.06 75.06 72.06 69.06 66.06 63.06 60.06

303 306 92.29 89.29 86.29 82.29 79.29 76.29 72.29 69.29 66.29 63.29 60.29

306 309 93.52 90.52 87.52 83.52 80.52 77.52 73.52 70.52 67.52 64.52 61.52

309 312 94.75 91.75 88.75 84.75 81.75 77.75 74.75 71.75 68.75 65.75 62.75

312 315 95.98 92.98 88.98 85.98 82.98 78.98 75.98 72.98 69.98 66.98 63.98

315 318 97.21 94.21 90.21 87.21 84.21 80.21 77.21 74.21 71.21 68.21 65.21

318 321 98.44 95.44 91.44 88.44 85.44 81.44 78.44 74.44 71.44 68.44 65.44

321 324 99.67 95.67 92.67 89.67 85.67 82.67 79.67 75.67 72.67 69.67 66.67

324 327 100.90 96.90 93.90 90.90 86.90 83.90 80.90 76.90 73.90 70.90 67.90

327 330 102.13 98.13 95.13 92.13 88.13 85.13 82.13 78.13 75.13 72.13 69.13

330 333 102.36 99.36 96.36 92.36 89.36 86.36 82.36 79.36 76.36 73.36 70.36

333 336 103.59 100.59 97.59 93.59 90.59 87.59 83.59 80.59 77.59 73.59 70.59

336 339 104.82 101.82 98.82 94.82 91.82 88.82 84.82 81.82 78.82 74.82 71.82

339 341 106.01 103.01 99.01 96.01 93.01 89.01 86.01 83.01 79.01 76.01 73.01

341 343 107.16 103.16 100.16 97.16 93.16 90.16 87.16 83.16 80.16 77.16 73.16

343 345 107.32 104.32 101.32 97.32 94.32 91.32 87.32 84.32 80.32 77.32 74.32

345 347 108.47 105.47 101.47 98.47 94.47 91.47 88.47 84.47 81.47 78.47 75.47

347 349 108.62 105.62 102.62 98.62 95.62 92.62 88.62 85.62 82.62 78.62 75.62

349 351 109.78 106.78 102.78 99.78 96.78 92.78 89.78 86.78 82.78 79.78 76.78

351 353 110.93 106.93 103.93 100.93 96.93 93.93 90.93 86.93 83.93 80.93 76.93

353 355 111.08 108.08 105.08 101.08 98.08 95.08 91.08 88.08 84.08 81.08 78.08

355 357 112.23 109.23 105.23 102.23 98.23 95.23 92.23 88.23 85.23 82.23 78.23

357 359 112.39 109.39 106.39 102.39 99.39 96.39 92.39 89.39 86.39 82.39 79.39

359 361 113.54 110.54 106.54 103.54 100.54 96.54 93.54 90.54 86.54 83.54 80.54

361 363 114.69 110.69 107.69 104.69 100.69 97.69 94.69 90.69 87.69 84.69 80.69

363 365 114.85 111.85 108.85 104.85 101.85 98.85 94.85 91.85 87.85 84.85 81.85

365 367 116.00 113.00 109.00 106.00 102.00 99.00 96.00 92.00 89.00 86.00 82.00

367 369 116.15 113.15 110.15 106.15 103.15 100.15 96.15 93.15 90.15 86.15 83.15

369 371 117.31 114.31 110.31 107.31 104.31 100.31 97.31 94.31 90.31 87.31 84.31

371 373 118.46 114.46 111.46 108.46 104.46 101.46 98.46 94.46 91.46 88.46 84.46

373 375 118.61 115.61 112.61 108.61 105.61 102.61 98.61 95.61 91.61 88.61 85.61

375 377 119.76 116.76 112.76 109.76 105.76 102.76 99.76 95.76 92.76 89.76 85.76

377 379 119.92 116.92 113.92 109.92 106.92 103.92 99.92 96.92 93.92 89.92 86.92

379 381 121.07 118.07 114.07 111.07 108.07 104.07 101.07 98.07 94.07 91.07 88.07

381 383 122.22 118.22 115.22 112.22 108.22 105.22 102.22 98.22 95.22 92.22 88.22

383 385 122.38 119.38 116.38 112.38 109.38 106.38 102.38 99.38 95.38 92.38 89.38

385 387 123.53 120.53 116.53 113.53 109.53 106.53 103.53 99.53 96.53 93.53 89.53

387 389 123.68 120.68 117.68 113.68 110.68 107.68 103.68 100.68 97.68 93.68 90.68

389 391 124.84 121.84 117.84 114.84 111.84 107.84 104.84 101.84 97.84 94.84 91.84

-55-
MARRIED Persons—DAILY Payroll Period

(For Wages Paid in July–Dec 2001)

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 3.79 3.79 3.79 3.79 3.79 3.79 3.79 3.79 3.79

51 54 8.02 6.02 5.02 4.02 4.02 4.02 4.02 4.02 4.02 4.02 4.02

54 57 9.25 7.25 5.25 4.25 4.25 4.25 4.25 4.25 4.25 4.25 4.25

57 60 9.48 7.48 6.48 4.48 4.48 4.48 4.48 4.48 4.48 4.48 4.48

60 63 10.70 8.70 6.70 4.70 4.70 4.70 4.70 4.70 4.70 4.70 4.70

63 66 10.93 8.93 7.93 5.93 4.93 4.93 4.93 4.93 4.93 4.93 4.93

66 69 11.16 10.16 8.16 6.16 5.16 5.16 5.16 5.16 5.16 5.16 5.16

69 72 12.39 10.39 9.39 7.39 5.39 5.39 5.39 5.39 5.39 5.39 5.39

72 75 12.62 11.62 9.62 7.62 6.62 5.62 5.62 5.62 5.62 5.62 5.62

75 78 13.85 11.85 9.85 8.85 6.85 5.85 5.85 5.85 5.85 5.85 5.85

78 81 14.08 13.08 11.08 9.08 8.08 6.08 6.08 6.08 6.08 6.08 6.08

81 84 15.31 13.31 11.31 10.31 8.31 6.31 6.31 6.31 6.31 6.31 6.31

84 87 15.54 13.54 12.54 10.54 8.54 7.54 6.54 6.54 6.54 6.54 6.54

87 90 16.77 14.77 12.77 11.77 9.77 7.77 6.77 6.77 6.77 6.77 6.77

90 93 17.00 15.00 14.00 12.00 10.00 9.00 7.00 7.00 7.00 7.00 7.00

93 96 17.23 16.23 14.23 12.23 11.23 9.23 7.23 7.23 7.23 7.23 7.23

96 99 18.46 16.46 15.46 13.46 11.46 10.46 8.46 7.46 7.46 7.46 7.46

99 102 18.69 17.69 15.69 13.69 12.69 10.69 8.69 7.69 7.69 7.69 7.69

102 105 19.92 17.92 15.92 14.92 12.92 10.92 9.92 7.92 7.92 7.92 7.92

105 108 20.15 19.15 17.15 15.15 14.15 12.15 10.15 9.15 8.15 8.15 8.15

108 111 21.38 19.38 17.38 16.38 14.38 12.38 11.38 9.38 8.38 8.38 8.38

111 114 21.61 19.61 18.61 16.61 14.61 13.61 11.61 9.61 8.61 8.61 8.61

114 117 22.84 20.84 18.84 17.84 15.84 13.84 12.84 10.84 8.84 8.84 8.84

117 120 23.07 21.07 20.07 18.07 16.07 15.07 13.07 11.07 10.07 9.07 9.07

120 123 24.29 22.29 20.29 18.29 17.29 15.29 13.29 12.29 10.29 9.29 9.29

123 126 24.52 22.52 21.52 19.52 17.52 16.52 14.52 12.52 11.52 9.52 9.52

126 129 24.75 23.75 21.75 19.75 18.75 16.75 14.75 13.75 11.75 9.75 9.75

129 132 25.98 23.98 22.98 20.98 18.98 16.98 15.98 13.98 11.98 10.98 9.98

132 135 26.21 25.21 23.21 21.21 20.21 18.21 16.21 15.21 13.21 11.21 10.21

135 138 27.44 25.44 23.44 22.44 20.44 18.44 17.44 15.44 13.44 12.44 10.44

138 141 27.67 26.67 24.67 22.67 21.67 19.67 17.67 15.67 14.67 12.67 10.67

141 144 28.90 26.90 24.90 23.90 21.90 19.90 18.90 16.90 14.90 13.90 11.90

144 147 29.13 27.13 26.13 24.13 22.13 21.13 19.13 17.13 16.13 14.13 12.13

147 150 30.36 28.36 26.36 25.36 23.36 21.36 20.36 18.36 16.36 14.36 13.36

150 153 30.59 28.59 27.59 25.59 23.59 22.59 20.59 18.59 17.59 15.59 13.59

153 156 30.82 29.82 27.82 25.82 24.82 22.82 20.82 19.82 17.82 15.82 14.82

156 159 32.05 30.05 29.05 27.05 25.05 24.05 22.05 20.05 19.05 17.05 15.05

159 162 32.28 31.28 29.28 27.28 26.28 24.28 22.28 21.28 19.28 17.28 16.28

162 165 33.51 31.51 29.51 28.51 26.51 24.51 23.51 21.51 19.51 18.51 16.51

165 168 33.74 32.74 30.74 28.74 27.74 25.74 23.74 22.74 20.74 18.74 17.74

168 171 34.97 32.97 30.97 29.97 27.97 25.97 24.97 22.97 20.97 19.97 17.97

171 174 35.20 33.20 32.20 30.20 28.20 27.20 25.20 23.20 22.20 20.20 18.20

174 177 36.43 34.43 32.43 31.43 29.43 27.43 26.43 24.43 22.43 21.43 19.43

177 180 36.66 34.66 33.66 31.66 29.66 28.66 26.66 24.66 23.66 21.66 19.66

180 183 37.88 35.88 33.88 31.88 30.88 28.88 26.88 25.88 23.88 21.88 20.88

183 186 38.11 36.11 35.11 33.11 31.11 30.11 28.11 26.11 25.11 23.11 21.11

186 189 38.34 37.34 35.34 33.34 32.34 30.34 28.34 27.34 25.34 23.34 22.34

189 192 39.57 37.57 36.57 34.57 32.57 30.57 29.57 27.57 25.57 24.57 22.57

192 195 39.80 38.80 36.80 34.80 33.80 31.80 29.80 28.80 26.80 24.80 23.80

195 198 41.03 39.03 37.03 36.03 34.03 32.03 31.03 29.03 27.03 26.03 24.03

198 201 42.26 40.26 38.26 36.26 35.26 33.26 31.26 29.26 28.26 26.26 24.26

201 204 43.49 40.49 38.49 37.49 35.49 33.49 32.49 30.49 28.49 27.49 25.49

204 207 44.72 41.72 39.72 37.72 35.72 34.72 32.72 30.72 29.72 27.72 25.72

207 210 45.95 42.95 39.95 38.95 36.95 34.95 33.95 31.95 29.95 27.95 26.95

210 213 46.18 43.18 41.18 39.18 37.18 36.18 34.18 32.18 31.18 29.18 27.18

213 216 47.41 44.41 41.41 39.41 38.41 36.41 34.41 33.41 31.41 29.41 28.41

216 219 48.64 45.64 42.64 40.64 38.64 37.64 35.64 33.64 32.64 30.64 28.64

219 222 49.87 46.87 43.87 40.87 39.87 37.87 35.87 34.87 32.87 30.87 29.87

222 225 51.10 48.10 45.10 42.10 40.10 38.10 37.10 35.10 33.10 32.10 30.10

225 228 51.33 48.33 45.33 42.33 41.33 39.33 37.33 36.33 34.33 32.33 31.33

228 231 52.56 49.56 46.56 43.56 41.56 39.56 38.56 36.56 34.56 33.56 31.56

231 234 53.79 50.79 47.79 44.79 41.79 40.79 38.79 36.79 35.79 33.79 31.79

-56-
$399 and over Do not use this table. See page 37 for instructions.

MARRIED Persons—DAILY Payroll Period

(For Wages Paid in July–Dec 2001)

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 $55.02 $52.02 $49.02 $46.02 $43.02 $41.02 $40.02 $38.02 $36.02 $35.02 $33.02

237 240 56.25 53.25 50.25 47.25 44.25 42.25 40.25 38.25 37.25 35.25 33.25

240 243 56.47 53.47 50.47 47.47 44.47 42.47 40.47 39.47 37.47 35.47 34.47

243 246 57.70 54.70 51.70 48.70 45.70 43.70 41.70 39.70 38.70 36.70 34.70

246 249 58.93 55.93 52.93 49.93 46.93 43.93 41.93 40.93 38.93 36.93 35.93

249 252 60.16 57.16 54.16 51.16 48.16 45.16 43.16 41.16 39.16 38.16 36.16

252 255 61.39 58.39 55.39 52.39 49.39 46.39 43.39 42.39 40.39 38.39 37.39

255 258 62.62 58.62 55.62 52.62 49.62 46.62 44.62 42.62 40.62 39.62 37.62

258 261 62.85 59.85 56.85 53.85 50.85 47.85 44.85 42.85 41.85 39.85 37.85

261 264 64.08 61.08 58.08 55.08 52.08 49.08 46.08 44.08 42.08 41.08 39.08

264 267 65.31 62.31 59.31 56.31 53.31 50.31 47.31 44.31 43.31 41.31 39.31

267 270 66.54 63.54 60.54 57.54 54.54 51.54 48.54 45.54 43.54 41.54 40.54

270 273 67.77 64.77 61.77 58.77 55.77 51.77 48.77 45.77 44.77 42.77 40.77

273 276 68.00 65.00 62.00 59.00 56.00 53.00 50.00 47.00 45.00 43.00 42.00

276 279 69.23 66.23 63.23 60.23 57.23 54.23 51.23 48.23 46.23 44.23 42.23

279 282 70.46 67.46 64.46 61.46 58.46 55.46 52.46 49.46 46.46 44.46 43.46

282 285 71.69 68.69 65.69 62.69 59.69 56.69 53.69 50.69 47.69 45.69 43.69

285 288 72.92 69.92 66.92 63.92 60.92 57.92 54.92 51.92 48.92 45.92 44.92

288 291 73.15 70.15 67.15 64.15 61.15 58.15 55.15 52.15 49.15 47.15 45.15

291 294 74.38 71.38 68.38 65.38 62.38 59.38 56.38 53.38 50.38 47.38 45.38

294 297 75.61 72.61 69.61 66.61 63.61 60.61 57.61 54.61 51.61 48.61 46.61

297 300 76.84 73.84 70.84 67.84 64.84 61.84 58.84 55.84 52.84 49.84 46.84

300 303 78.06 75.06 72.06 69.06 66.06 63.06 60.06 57.06 54.06 51.06 48.06

303 306 78.29 75.29 72.29 69.29 66.29 63.29 60.29 57.29 54.29 51.29 48.29

306 309 79.52 76.52 73.52 70.52 67.52 64.52 61.52 58.52 55.52 52.52 49.52

309 312 80.75 77.75 74.75 71.75 68.75 65.75 62.75 59.75 56.75 53.75 50.75

312 315 81.98 78.98 75.98 72.98 69.98 66.98 63.98 60.98 57.98 54.98 51.98

315 318 83.21 80.21 77.21 74.21 71.21 68.21 65.21 62.21 59.21 56.21 53.21

318 321 84.44 81.44 77.44 74.44 71.44 68.44 65.44 62.44 59.44 56.44 53.44

321 324 84.67 81.67 78.67 75.67 72.67 69.67 66.67 63.67 60.67 57.67 54.67

324 327 85.90 82.90 79.90 76.90 73.90 70.90 67.90 64.90 61.90 58.90 55.90

327 330 87.13 84.13 81.13 78.13 75.13 72.13 69.13 66.13 63.13 60.13 57.13

330 333 88.36 85.36 82.36 79.36 76.36 73.36 70.36 67.36 64.36 61.36 58.36

333 336 89.59 86.59 83.59 80.59 77.59 74.59 70.59 67.59 64.59 61.59 58.59

336 339 89.82 86.82 83.82 80.82 77.82 74.82 71.82 68.82 65.82 62.82 59.82

339 341 91.01 88.01 85.01 82.01 79.01 76.01 73.01 70.01 67.01 64.01 61.01

341 343 92.16 89.16 86.16 83.16 80.16 77.16 74.16 71.16 67.16 64.16 61.16

343 345 92.32 89.32 86.32 83.32 80.32 77.32 74.32 71.32 68.32 65.32 62.32

345 347 93.47 90.47 87.47 84.47 81.47 78.47 75.47 72.47 69.47 66.47 63.47

347 349 93.62 90.62 87.62 84.62 81.62 78.62 75.62 72.62 69.62 66.62 63.62

349 351 94.78 91.78 88.78 85.78 82.78 79.78 76.78 73.78 70.78 67.78 64.78

351 353 94.93 91.93 88.93 85.93 82.93 79.93 76.93 73.93 70.93 67.93 64.93

353 355 96.08 93.08 90.08 87.08 84.08 81.08 78.08 75.08 72.08 69.08 66.08

355 357 96.23 93.23 90.23 87.23 84.23 81.23 78.23 75.23 72.23 69.23 66.23

357 359 97.39 94.39 91.39 88.39 85.39 82.39 79.39 76.39 73.39 70.39 67.39

359 361 97.54 94.54 91.54 88.54 85.54 82.54 79.54 76.54 73.54 70.54 67.54

361 363 98.69 95.69 92.69 89.69 86.69 83.69 80.69 77.69 74.69 71.69 68.69

363 365 99.85 96.85 93.85 89.85 86.85 83.85 80.85 77.85 74.85 71.85 68.85

365 367 100.00 97.00 94.00 91.00 88.00 85.00 82.00 79.00 76.00 73.00 70.00

367 369 101.15 98.15 95.15 92.15 89.15 86.15 83.15 80.15 77.15 74.15 70.15

369 371 101.31 98.31 95.31 92.31 89.31 86.31 83.31 80.31 77.31 74.31 71.31

371 373 102.46 99.46 96.46 93.46 90.46 87.46 84.46 81.46 78.46 75.46 72.46

373 375 102.61 99.61 96.61 93.61 90.61 87.61 84.61 81.61 78.61 75.61 72.61

375 377 103.76 100.76 97.76 94.76 91.76 88.76 85.76 82.76 79.76 76.76 73.76

377 379 103.92 100.92 97.92 94.92 91.92 88.92 85.92 82.92 79.92 76.92 73.92

379 381 105.07 102.07 99.07 96.07 93.07 90.07 87.07 84.07 81.07 78.07 75.07

381 383 105.22 102.22 99.22 96.22 93.22 90.22 87.22 84.22 81.22 78.22 75.22

383 385 106.38 103.38 100.38 97.38 94.38 91.38 88.38 85.38 82.38 79.38 76.38

385 387 106.53 103.53 100.53 97.53 94.53 91.53 88.53 85.53 82.53 79.53 76.53

387 389 107.68 104.68 101.68 98.68 95.68 92.68 89.68 86.68 83.68 80.68 77.68

389 391 108.84 105.84 102.84 99.84 96.84 92.84 89.84 86.84 83.84 80.84 77.84

391 393 108.99 105.99 102.99 99.99 96.99 93.99 90.99 87.99 84.99 81.99 78.99

393 395 110.14 107.14 104.14 101.14 98.14 95.14 92.14 89.14 86.14 83.14 80.14

395 397 110.29 107.29 104.29 101.29 98.29 95.29 92.29 89.29 86.29 83.29 80.29

397 399 111.45 108.45 105.45 102.45 99.45 96.45 93.45 90.45 87.45 84.45 81.45

-57-
To figure the amount of tax to withhold each time you Tables for Withholding on make a payment, use the table on page 59 for the period

Distributions of Indian Gaming for which you make payments. For example, if you make

payments weekly, use table 1; if you make payments

Profits to Tribal Members monthly, use table 4. If the total payments to an individual

for the year are $7,450 or less, no withholding is required.

If you make certain payments to members of Indian tribes Example: A tribal member is paid monthly. The monthly from gaming profits, you must withhold Federal income

tax. You must withhold if (1) the total payment to a member payment is $5,000. Using Table 4, Monthly Distribution

Period, figure the withholding as follows: for the year is over $7,450 and (2) the payment is from the

net revenues of class II or class III gaming activities (classi- Subtract $2,875 from the $5,000 payment for a remainder of $2,125. Multiply this amount by 27.5%, for a total of fied by the Indian Gaming Regulatory Act) conducted or $584.38. Add $338.10, for total withholding of $922.48. licensed by the tribes.

A class I gaming activity is not subject to this with- Depositing and reporting withholding. Combine the Inholding requirement. Class I activities are social games dian gaming withholding with all other nonpayroll withhold- solely for prizes of minimal value or traditional forms of ing (e.g., backup withholding and withholding on gambling Indian gaming engaged in as part of tribal ceremonies or winnings). Generally, you must deposit the amounts with- celebrations. held by electronic funds transfer or at an authorized finanClass II. Class II includes (1) bingo and similar games, cial institution using Form 8109, Federal Tax Deposit

such as pull tabs, punch boards, tip jars, lotto, and instant Coupon. See Circular E, Employer’s Tax Guide, for a

bingo, and (2) card games that are authorized by the state detailed discussion of the deposit requirements.

or that are not explicitly prohibited by the state and played Report Indian gaming withholding on Form 945, Annual

at a location within the state. Return of Withheld Federal Income Tax. For more information, see Form 945 and its instructions. Also, report the Class III. A class III gaming activity is any gaming that is payments and withholding to tribal members and to the not class I or class II. Class III includes horse racing, dog IRS on Form 1099-MISC, Miscellaneous Income (see the racing, jai alai, casino gaming, and slot machines. Instructions for Forms 1099, 1098, 5498, and W-2G).

Withholding Tables

The withholding tables on page 59 are effective

for payments made after August 6, 2001 (or

soon as possible thereafter). CAUTION

!

-58-
Tables for All Individuals

Tables for Withholding on Distributions of Indian Casino Profits to Tribal Members

Table 1—WEEKLY DISTRIBUTION PERIOD

If the amount of the

payment is:

The amount of income tax

to withhold is:

Over— But not over—

$143

$663

$1,404

(For Payments after August 6—Dec. 2001)

Not over $143 $0

of excess over—

$663

$1,404

15.0%

$78.00 plus 27.5%

$281.78 plus 30.5%

$143

$663

$1,404

Table 2—BIWEEKLY DISTRIBUTION PERIOD

If the amount of the

payment is:

The amount of income tax

to withhold is:

Over— But not over—

$287

$1,327

$2,808

Not over $287 $0

of excess over—

15.0%

$156.00 plus 27.5%

$563.28 plus 30.5%

$1,327

$2,808

$287

$1,327

$2,808

Table 3—SEMIMONTHLY DISTRIBUTION PERIOD

If the amount of the

payment is:

The amount of income tax

to withhold is:

Over— But not over—

$310

$1,438

$3,042

Not over $310 $0

of excess over—

15.0%

$169.20 plus 27.5%

$610.30 plus 30.5%

Table 4—MONTHLY DISTRIBUTION PERIOD

If the amount of the

payment is:

The amount of income tax

to withhold is:

Over— But not over—

$621

$2,875

$6,083

Not over $621 $0

of excess over—

15.0%

$338.10 plus 27.5%

$1,220.30 plus 30.5%

Table 5—QUARTERLY DISTRIBUTION PERIOD

If the amount of the

payment is:

The amount of income tax

to withhold is:

Over— But not over—

$1,863

$8,625

$18,250

Not over $1,863 $0

of excess over—

15.0%

$1,014.30 plus 27.5%

$3,661.18 plus 30.5%

Table 6—SEMIANNUAL PAYROLL PERIOD

If the amount of the

payment is:

The amount of income tax

to withhold is:

Over— But not over—

$3,725

$17,250

$36,500

Not over $3,725 $0

of excess over—

15.0%

$2,028.75 plus 27.5%

$7,322.50 plus 30.5%

Table 7—ANNUAL DISTRIBUTION PERIOD

If the amount of the

payment is:

The amount of income tax

to withhold is:

Over— But not over—

$7,450

$34,500

$73,000

Not over $7,450 $0

of excess over—

15.0%

$4,057.50 plus 27.5%

$14,645.00 plus 30.5%

Table 8—DAILY or MISCELLANEOUS DISTRIBUTION

PERIOD

If the amount of the

payment is:

The amount of income tax

to withhold is:

Over— But not over—

$28.70

$132.70

$280.80

Not over $28.70 $0

of excess over—

15.0%

$15.60 plus 27.5%

$56.33 plus 30.5%

$1,438

$3,042

$8,625

$18,250

$34,500

$73,000

$310

$1,438

$3,042

$1,863

$8,625

$18,250

$7,450

$34,500

$73,000

$2,875

$6,083

$17,250

$36,500

$132.70

$280.80

$621

$2,875

$6,083

$3,725

$17,250

$36,500

$28.70

$132.70

$280.80

-59-
-60-
Form W-4 (2001)

Purpose. Complete Form W-4 so your employer

can withhold the correct Federal income tax

from your pay. Because your tax situation may

change, you may want to refigure your withholding each year.

Head of household. Generally, you may claim

head of household filing status on your tax

return only if you are unmarried and pay more

than 50% of the costs of keeping up a home for

yourself and your dependent(s) or other qualifying individuals. See line E below.

Exemption from withholding. If you are

exempt, complete only lines 1, 2, 3, 4, and 7,

and sign the form to validate it. Your exemption

for 2001 expires February 18, 2002. Check your withholding. After your Form W-4

takes effect, use Pub. 919 to see how the dollar

amount you are having withheld compares to

your projected total tax for 2001. Get Pub. 919

especially if you used the Two-Earner/Two-Job

Worksheet on page 2 and your earnings exceed $150,000 (Single) or $200,000 (Married). Basic instructions. If you are not exempt, complete the Personal Allowances Worksheet

below. The worksheets on page 2 adjust your

withholding allowances based on itemized

deductions, certain credits, adjustments to

Two earners/two jobs. If you have a working

spouse or more than one job, figure the total

number of allowances you are entitled to claim

on all jobs using worksheets from only one Form

W-4. Your withholding usually will be most accurate when all allowances are claimed on the

Form W-4 for the highest paying job and zero

allowances are claimed on the others.

Personal Allowances Worksheet (Keep for your records.)

A Enter “1” for yourself if no one else can claim you as a dependent A

● You are single and have only one job; or

B Enter “1” if: ● You are married, have only one job, and your spouse does not work; or B

● Your wages from a second job or your spouse’s wages (or the total of both) are $1,000 or less.  

Enter “1” for your spouse. But, you may choose to enter -0- if you are married and have either a working spouse or

more than one job. (Entering -0- may help you avoid having too little tax withheld.)

C

C

D Enter number of dependents (other than your spouse or yourself) you will claim on your tax return D

E E

F F

H Add lines A through G and enter total here. (Note: This may be different from the number of exemptions you claim on your tax return.) H

● If you plan to itemize or claim adjustments to income and want to reduce your withholding, see the Deductions

and Adjustments Worksheet on page 2. For accuracy,

complete all

worksheets

that apply.

● If you are single, have more than one job and your combined earnings from all jobs exceed $35,000, or if you

are married and have a working spouse or more than one job and the combined earnings from all jobs exceed

$60,000, see the Two-Earner/Two-Job Worksheet on page 2 to avoid having too little tax withheld.

● If neither of the above situations applies, stop here and enter the number from line H on line 5 of Form W-4 below. 

Cut here and give Form W-4 to your employer. Keep the top part for your records.

OMB No. 1545-0010

Form W-4 Employee’s Withholding Allowance Certificate

Department of the Treasury

Internal Revenue Service For Privacy Act and Paperwork Reduction Act Notice, see page 2.

1 Type or print your first name and middle initial Last name 2 Your social security number

Home address (number and street or rural route) 3 Single Married Married, but withhold at higher Single rate.

City or town, state, and ZIP code

Note: If married, but legally separated, or spouse is a nonresident alien, check the Single box.

5 Total number of allowances you are claiming (from line H above or from the applicable worksheet on page 2) 5

6 Additional amount, if any, you want withheld from each paycheck 6 $

7 I claim exemption from withholding for 2001, and I certify that I meet both of the following conditions for exemption:

● Last year I had a right to a refund of all Federal income tax withheld because I had no tax liability and

● This year I expect a refund of all Federal income tax withheld because I expect to have no tax liability.

If you meet both conditions, write “Exempt” here 7

8

Under penalties of perjury, I certify that I am entitled to the number of withholding allowances claimed on this certificate, or I am entitled to claim exempt status.

Employee’s signature

(Form is not valid

unless you sign it.) Date 

Employer’s name and address (Employer: Complete lines 8 and 10 only if sending to the IRS.) Office code 9 Employer identification number

(optional)

10

Enter “1” if you have at least $1,500 of child or dependent care expenses for which you plan to claim a credit

4 If your last name differs from that on your social security card,

check here. You must call 1-800-772-1213 for a new card 

Cat. No. 10220Q

Enter “1” if you will file as head of household on your tax return (see conditions under Head of household above)

Note: You cannot claim exemption from withholding if (1) your income exceeds $750 and includes

more than $250 of unearned income (e.g., interest and dividends) and (2) another person can

claim you as a dependent on their tax return.

Nonwage income. If you have a large amount of

nonwage income, such as interest or dividends,

Recent name change? If your name on line 1 differs from that shown on your social security card,

call 1-800-772-1213 for a new social security card.

G Child Tax Credit (including additional child tax credit):

G

● If your total income will be between $50,000 and $80,000 ($63,000 and $115,000 if married), enter “1” if you have two

eligible children, enter “2” if you have three or four eligible children, or enter “3” if you have five or more eligible children.

● If your total income will be between $18,000 and $50,000 ($23,000 and $63,000 if married), enter “1” for each eligible child.

2001

(Note: Do not include child support payments. See Pub. 503, Child and Dependent Care Expenses, for details.)

Tax credits. You can take projected tax credits

into account in figuring your allowable number of

withholding allowances. Credits for child or

dependent care expenses and the child tax

credit may be claimed using the Personal

Allowances Worksheet below. See Pub. 919,

How Do I Adjust My Tax Withholding? for information on converting your other credits into

withholding allowances.

income, or two-earner/two-job situations. Complete all worksheets that apply. They will help

you figure the number of withholding allowances

you are entitled to claim. However, you may

claim fewer (or zero) allowances.

consider making estimated tax payments using

Form 1040-ES, Estimated Tax for Individuals.

Otherwise, you may owe additional tax.

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Form W-4 (2001) Page 2

Deductions and Adjustments Worksheet

Note: Use this worksheet only if you plan to itemize deductions, claim certain credits, or claim adjustments to income on your 2001 tax return.

Enter an estimate of your 2001 itemized deductions. These include qualifying home mortgage interest,

charitable contributions, state and local taxes, medical expenses in excess of 7.5% of your income, and

miscellaneous deductions. (For 2001, you may have to reduce your itemized deductions if your income

is over $132,950 ($66,475 if married filing separately). See Worksheet 3 in Pub. 919 for details.)

1

1 $

$7,600 if married filing jointly or qualifying widow(er)

$6,650 if head of household 2 $

2 Enter: $4,550 if single

$3,800 if married filing separately  

3 Subtract line 2 from line 1. If line 2 is greater than line 1, enter -0- 3 $

4 Enter an estimate of your 2001 adjustments to income, including alimony, deductible IRA contributions, and student loan interest $

5 Add lines 3 and 4 and enter the total (Include any amount for credits from Worksheet 7 in Pub. 919.) 5 $

6 Enter an estimate of your 2001 nonwage income (such as dividends or interest) 6 $

7 Subtract line 6 from line 5. Enter the result, but not less than -0- 7 $

8 Divide the amount on line 7 by $3,000 and enter the result here. Drop any fraction 8

9 Enter the number from the Personal Allowances Worksheet, line H, page 1 9

Add lines 8 and 9 and enter the total here. If you plan to use the Two-Earner/Two-Job Worksheet, also

enter this total on line 1 below. Otherwise, stop here and enter this total on Form W-4, line 5, page 1

10

10

Two-Earner/Two-Job Worksheet

Note: Use this worksheet only if the instructions under line H on page 1 direct you here.

1 Enter the number from line H, page 1 (or from line 10 above if you used the Deductions and Adjustments Worksheet) 1

2 Find the number in Table 1 below that applies to the lowest paying job and enter it here 2

3 If line 1 is more than or equal to line 2, subtract line 2 from line 1. Enter the result here (if zero, enter

-0-) and on Form W-4, line 5, page 1. Do not use the rest of this worksheet 3

Note: If line 1 is less than line 2, enter -0- on Form W-4, line 5, page 1. Complete lines 4–9 below to calculate

the additional withholding amount necessary to avoid a year end tax bill.

4 Enter the number from line 2 of this worksheet 4

5 Enter the number from line 1 of this worksheet 5

6 Subtract line 5 from line 4 6

7 Find the amount in Table 2 below that applies to the highest paying job and enter it here 7 $

8 Multiply line 7 by line 6 and enter the result here. This is the additional annual withholding needed 8 $

Divide line 8 by the number of pay periods remaining in 2001. For example, divide by 26 if you are paid

every two weeks and you complete this form in December 2000. Enter the result here and on Form W-4,

line 6, page 1. This is the additional amount to be withheld from each paycheck

9

9 $

Privacy Act and Paperwork Reduction Act Notice. We ask for the

information on this form to carry out the Internal Revenue laws of the United

States. The Internal Revenue Code requires this information under sections

3402(f)(2)(A) and 6109 and their regulations. Failure to provide a properly

completed form will result in your being treated as a single person who

claims no withholding allowances; providing fraudulent information may

also subject you to penalties. Routine uses of this information include giving

it to the Department of Justice for civil and criminal litigation, to cities, states,

and the District of Columbia for use in administering their tax laws, and using

it in the National Directory of New Hires.

The time needed to complete this form will vary depending on individual

circumstances. The estimated average time is: Recordkeeping, 46 min.;

Learning about the law or the form, 13 min.; Preparing the form, 59 min. If

you have comments concerning the accuracy of these time estimates or

suggestions for making this form simpler, we would be happy to hear from

you. You can write to the Tax Forms Committee, Western Area Distribution

Center, Rancho Cordova, CA 95743-0001. DO NOT send the tax form to this

address. Instead, give it to your employer.

4

Table 1: Two-Earner/Two-Job Worksheet

Married Filing Jointly All Others

Enter on

line 2 above

If wages from LOWEST

paying job are—

Enter on

line 2 above

If wages from LOWEST

paying job are—

$0 - $6,000 0

6,001 - 12,000 1

12,001 - 17,000 2

17,001 - 22,000 3

22,001 - 28,000 4

28,001 - 40,000 5

40,001 - 50,000 6

50,001 - 65,000 7

$0 - $4,000 0

4,001 - 8,000 1

8,001 - 14,000 2

14,001 - 19,000 3

19,001 - 25,000 4

25,001 - 32,000 5

32,001 - 38,000 6

38,001 - 42,000 7

Table 2: Two-Earner/Two-Job Worksheet

Married Filing Jointly All Others

If wages from HIGHEST

paying job are—

Enter on

line 7 above

If wages from HIGHEST

paying job are—

Enter on

line 7 above

$0 - $30,000 $440

30,001 - 60,000 800

60,001 - 120,000 900

120,001 - 270,000 1,000

270,001 and over 1,100

$0 - $50,000 $440

50,001 - 100,000 800

100,001 - 130,000 900

130,001 - 250,000 1,000

250,001 and over 1,100

42,001 - 47,000 8

47,001 - 55,000 9

55,001 - 65,000 10

65,001 - 70,000 11

70,001 - 90,000 12

90,001 - 105,000 13

105,001 - 115,000 14

115,001 and over 15

Enter on

line 2 above

If wages from LOWEST

paying job are—

You are not required to provide the information requested on a form that is

subject to the Paperwork Reduction Act unless the form displays a valid OMB

65,001 - 80,000 8

80,001 - 105,000 9

105,001 and over 10

Enter on

line 2 above

If wages from LOWEST

paying job are—

control number. Books or records relating to a form or its instructions must be

retained as long as their contents may become material in the administration

of any Internal Revenue law. Generally, tax returns and return information are

confidential, as required by Code section 6103.

-62-
Changes in Income Tax Withholding Effective July 1, 2001

Notice to Employees

New withholding tables may reduce the amount of income

tax withheld from your wages paid after June 30, 2001.

The new tables, prescribed by the Department of the

Treasury, reflect a change resulting from the Economic

Growth and Tax Relief Reconciliation Act of 2001.

The reductions in tax withholding are due to reduction in the

current 28% and higher tax brackets effective July 1, 2001.

If you do not want to have your withholding reduced, you

may want to file a new Form W-4, Employee’s Withholding

Allowance Certificate, with your employer. You may claim

fewer withholding allowances on line 5 or request additional

amounts to be withheld on line 6.

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