Department of the Treasury Contents

Internal Revenue Service How To Use the Income Tax Withholding

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

Revised Income Tax Withholding Tables: Publication 15-T Percentage Method ...................... 3 (Rev. June 2003) Wage Bracket Method .................... 5

Cat. No. 32112B

Alternative Methods for Figuring Withholding:

Formula Percentage Method Tables .......... 25 New Wage Bracket Percentage Method Tables ..... 28

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

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

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

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

(For Wages Paid Through Introduction

This publication contains revised withholding rates and December 2004) tables. Employers should begin using the withholding tables in this publication as soon as possible. The change is

a result of the Jobs and Growth Tax Relief Reconciliation

Act of 2003. This publication is a supplement to Circular E

(Pub. 15), Employer’s Tax Guide, Pub. 15-A, Employer’s

Supplemental Tax Guide, and Circular A (Pub. 51), Agricultural Employer’s Tax Guide.

 Because this publication combines withholding

tables from both Circular E (Pub. 15) and Pub.

15-A, your applicable table may be on a different CAUTION

!

page from that shown in those publications.

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: The 2003 Advance Earned Income Credit Payment Tables and the 2003 Form W-4 are not being revised.

Other 2003 Withholding Rate

Changes

Supplemental wages. Effective for wages paid after May

28, 2003 (or as soon as possible thereafter), the supplemental wage flat withholding rate is decreased to 25%.

See Circular E (Pub. 15) for more information on supplemental wages.

Backup withholding. Effective for payments after May

28, 2003 (or as soon as possible thereafter), the backup

withholding rate is decreased to 28%. 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 that the employee claims.

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

3) Determine the amount to withhold from the appropri- There are several ways to figure income tax withholding. ate table on page 3 or 4. The following methods of withholding are based on information that you get from your employees on Form W-4, Table 1. Percentage Method—Amount for One Employee’s Withholding Allowance Certificate. Withholding Allowance

Payroll Period One Withholding Wage Bracket Method Allowance

Weekly . . . . . . . . . . . . . . . . . . . . . . . . . . . . $59.62 Under the wage bracket method, find the proper table (on Biweekly . . . . . . . . . . . . . . . . . . . . . . . . . . . 119.23 pages 5-24) for your payroll period and the employee’s Semimonthly . . . . . . . . . . . . . . . . . . . . . . . . 129.17

marital status as shown on his or her Form W-4. Then, Monthly . . . . . . . . . . . . . . . . . . . . . . . . . . . 258.33

based on the number of withholding allowances claimed Quarterly . . . . . . . . . . . . . . . . . . . . . . . . . . 775.00

on the Form W-4 and the amount of wages, find the Semiannually ....................... 1,550.00

Annually ........................... 3,100.00 amount of tax to withhold. If your employee is claiming Daily or miscellaneous (each day of the payroll more than 10 withholding allowances, see below. period) . . . . . . . . . . . . . . . . . . . . . . . . . . 11.92

Note: If you cannot use the wage bracket tables be- Example: An unmarried employee is paid $600 weekly. cause wages exceed the amount shown in the last bracket This employee has in effect a Form W-4 claiming two of the table, use the percentage method of withholding withholding allowances. Using the Percentage Method, described below. Be sure to reduce wages by the amount figure the income tax to withhold as follows: of total withholding allowances in Table 1 before using the

percentage method tables (pages 3-4). 1. Total wage payment ................ $600.00

2. One allowance .............. $59.62 Adjusting wage bracket withholding for employees

claiming more than 10 withholding allowances. The 3. Allowances claimed on Form

W-4 2 wage bracket tables can be used if an employee claims up 4. Multiply line 2 by line 3 ............... $119.24 to 10 allowances. More than 10 allowances may be 5. Amount subject to withholding (subtract claimed because of the special withholding allowance, line 4 from line 1) ................... $480.76 additional allowances for deductions and credits, and the 6. Tax to be withheld on $480.76 from Table system itself. 1—single person, page 3 $57.66 To adapt the tables to more than 10 allowances:

1) Multiply the number of withholding allowances over To figure the income tax to withhold, you may reduce

10 by the allowance value for the payroll period. (The the last digit of the wages to zero, or figure the wages to the

allowance values are in Table 1, Percentage nearest dollar.

Method—Amount for One Withholding Allowance below.) Alternative Methods of Income Tax

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

3) On this amount, find and withhold the tax in the Rather than the Percentage Method or Wage Bracket column for 10 allowances. Method, you can use an alternative method to withhold

This is a voluntary method. If you use the wage bracket income tax. See page 25 for more information.

tables, you may continue to withhold the amount in the “10”

column when your employee has more than 10 al- Whole-Dollar Withholding (Rounding) lowances, using the method above. You can also use any

other method described below. The income tax withholding amounts in the Wage Bracket

Tables (pages 5-24) have been rounded to whole-dollar

amounts. Percentage Method When employers use the Percentage Method (pages

3-4) or an alternative method of income tax withholding, If you do not want to use the wage bracket tables on pages the tax for the pay period may be rounded to the nearest 5 through 24 to figure how much income tax to withhold, dollar. you can use a percentage computation based on Table 1

and the appropriate rate table. This method works for any

number of withholding allowances that the employee

claims and any amount of wages.

Page 2
Tables for Percentage Method of Withholding

(For Wages Paid Through December 2004)

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 $154

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 $308

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 $333

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 $667

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

$0 $0

$0 $0

$0 $0

$0 $0

$51 —$187 10% —$51 $154 —$429 10% —$154

$187 —$592 $13.60 plus 15% —$187 $429 —$1,245 $27.50 plus 15% —$429

$592 —$1,317 $74.35 plus 25% —$592 $1,245 —$2,270 $149.90 plus 25% —$1,245

$1,317 —$2,860 $255.60 plus 28% —$1,317 $2,270 —$3,568 $406.15 plus 28% —$2,270

$2,860 —$6,177 $687.64 plus 33% —$2,860 $3,568 —$6,271 $769.59 plus 33% —$3,568

$6,177 $1,782.25 plus 35% —$6,177 $6,271 $1,661.58 plus 35% —$6,271

$102 —$373 10% —$102 $308 —$858 10% —$308

$373 —$1,185 $27.10 plus 15% —$373 $858 —$2,490 $55.00 plus 15% —$858

$1,185 —$2,635 $148.90 plus 25% —$1,185 $2,490 —$4,540 $299.80 plus 25% —$2,490

$2,635 —$5,719 $511.40 plus 28% —$2,635 $4,540 —$7,137 $812.30 plus 28% —$4,540

$5,719 —$12,354 $1,374.92 plus 33% —$5,719 $7,137 —$12,542 $1,539.46 plus 33% —$7,137

$12,354 $3,564.47 plus 35% —$12,354 $12,542 $3,323.11 plus 35% —$12,542

$110 —$404 10% —$110 $333 —$929 10% —$333

$404 —$1,283 $29.40 plus 15% —$404 $929 —$2,698 $59.60 plus 15% —$929

$1,283 —$2,854 $161.25 plus 25% —$1,283 $2,698 —$4,919 $324.95 plus 25% —$2,698

$2,854 —$6,196 $554.00 plus 28% —$2,854 $4,919 —$7,731 $880.20 plus 28% —$4,919

$6,196 —$13,383 $1,489.76 plus 33% —$6,196 $7,731 —$13,588 $1,667.56 plus 33% —$7,731

$13,383 $3,861.47 plus 35% —$13,383 $13,588 $3,600.37 plus 35% —$13,588

$221 —$808 10% —$221 $667 —$1,858 10% —$667

$808 —$2,567 $58.70 plus 15% —$808 $1,858 —$5,396 $119.10 plus 15% —$1,858

$2,567 —$5,708 $322.55 plus 25% —$2,567 $5,396 —$9,838 $649.80 plus 25% —$5,396

$5,708 —$12,392 $1,107.80 plus 28% —$5,708 $9,838 —$15,463 $1,760.30 plus 28% —$9,838

$12,392 —$26,767 $2,979.32 plus 33% —$12,392 $15,463 —$27,175 $3,335.30 plus 33% —$15,463

$26,767 $7,723.07 plus 35% —$26,767 $27,175 $7,200.26 plus 35% —$27,175

Page 3
(For Wages Paid Through December 2004)

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 $2,000

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 $4,000

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 $8,000

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 $30.80

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 —$2,425 10% —$663 $2,000 —$5,575 10% —$2,000

$2,425 —$7,700 $176.20 plus 15% —$2,425 $5,575 —$16,188 $357.50 plus 15% —$5,575

$7,700 —$17,125 $967.45 plus 25% —$7,700 $16,188 —$29,513 $1,949.45 plus 25% —$16,188

$17,125 —$37,175 $3,323.70 plus 28% —$17,125 $29,513 —$46,388 $5,280.70 plus 28% —$29,513

$37,175 —$80,300 $8,937.70 plus 33% —$37,175 $46,388 —$81,525 $10,005.70 plus 33% —$46,388

$80,300 $23,168.95 plus 35% —$80,300 $81,525 $21,600.91 plus 35% —$81,525

$1,325 —$4,850 10% —$1,325 $4,000 —$11,150 10% —$4,000

$4,850 —$15,400 $352.50 plus 15% —$4,850 $11,150 —$32,375 $715.00 plus 15% —$11,150

$15,400 —$34,250 $1,935.00 plus 25% —$15,400 $32,375 —$59,025 $3,898.75 plus 25% —$32,375

$34,250 —$74,350 $6,647.50 plus 28% —$34,250 $59,025 —$92,775 $10,561.25 plus 28% —$59,025

$74,350 —$160,600 $17,875.50 plus 33% —$74,350 $92,775 —$163,050 $20,011.25 plus 33% —$92,775

$160,600 $46,338.00 plus 35% —$160,600 $163,050 $43,202.00 plus 35% —$163,050

$2,650 —$9,700 10% —$2,650 $8,000 —$22,300 10% —$8,000

$9,700 —$30,800 $705.00 plus 15% —$9,700 $22,300 —$64,750 $1,430.00 plus 15% —$22,300

$30,800 —$68,500 $3,870.00 plus 25% —$30,800 $64,750 —$118,050 $7,797.50 plus 25% —$64,750

$68,500 —$148,700 $13,295.00 plus 28% —$68,500 $118,050 —$185,550 $21,122.50 plus 28% —$118,050

$148,700 —$321,200 $35,751.00 plus 33% —$148,700 $185,550 —$326,100 $40,022.50 plus 33% —$185,550

$321,200 $92,676.00 plus 35% —$321,200 $326,100 $86,404.00 plus 35% —$326,100

$10.20 —$37.30 10% —$10.20 $30.80 —$85.80 10% —$30.80

$37.30 —$118.50 $2.71 plus 15% —$37.30 $85.80 —$249.00 $5.50 plus 15% —$85.80

$118.50 —$263.50 $14.89 plus 25% —$118.50 $249.00 —$454.00 $29.98 plus 25% —$249.00

$263.50 —$571.90 $51.14 plus 28% —$263.50 $454.00 —$713.70 $81.23 plus 28% —$454.00

$571.90 —$1,235.40 $137.49 plus 33% —$571.90 $713.70 —$1,254.20 $153.95 plus 33% —$713.70

$1,235.40 $356.45 plus 35% — $1,235.40 $1,254.20 $332.32 plus 35% — $1,254.20

Page 4
SINGLE Persons—WEEKLY Payroll Period

(For Wages Paid Through December 2004)

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 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

55 60 10000000000

60 65 10000000000

65 70 20000000000

70 75 20000000000

75 80 30000000000

80 85 30000000000

85 90 40000000000

90 95 40000000000

95 100 50000000000

100 105 50000000000

105 110 60000000000

110 115 60000000000

115 120 71000000000

120 125 71000000000

125 130 82000000000

130 135 82000000000

135 140 93000000000

140 145 93000000000

145 150 10 4 0 0 0 0 0 0 0 0 0

150 155 10 4 0 0 0 0 0 0 0 0 0

155 160 11 5 0 0 0 0 0 0 0 0 0

160 165 11 5 0 0 0 0 0 0 0 0 0

165 170 12 6 0 0 0 0 0 0 0 0 0

170 175 12 6 0 0 0 0 0 0 0 0 0

175 180 13 7 1 0 0 0 0 0 0 0 0

180 185 13 7 1 0 0 0 0 0 0 0 0

185 190 14 8 2 0 0 0 0 0 0 0 0

190 195 14 8 2 0 0 0 0 0 0 0 0

195 200 15 9 3 0 0 0 0 0 0 0 0

200 210 16 9 3 0 0 0 0 0 0 0 0

210 220 18 10 4 0 0 0 0 0 0 0 0

220 230 19 11 5 0 0 0 0 0 0 0 0

230 240 21 12 6 1 0 0 0 0 0 0 0

240 250 22 13 7 2 0 0 0 0 0 0 0

250 260 24 15 8 3 0 0 0 0 0 0 0

260 270 25 16 9 4 0 0 0 0 0 0 0

270 280 27 18 10 5 0 0 0 0 0 0 0

280 290 28 19 11 6 0 0 0 0 0 0 0

290 300 30 21 12 7 1 0 0 0 0 0 0

300 310 31 22 13 8 2 0 0 0 0 0 0

310 320 33 24 15 9 3 0 0 0 0 0 0

320 330 34 25 16 10 4 0 0 0 0 0 0

330 340 36 27 18 11 5 0 0 0 0 0 0

340 350 37 28 19 12 6 0 0 0 0 0 0

350 360 39 30 21 13 7 1 0 0 0 0 0

360 370 40 31 22 14 8 2 0 0 0 0 0

370 380 42 33 24 15 9 3 0 0 0 0 0

380 390 43 34 25 17 10 4 0 0 0 0 0

390 400 45 36 27 18 11 5 0 0 0 0 0

400 410 46 37 28 20 12 6 0 0 0 0 0

410 420 48 39 30 21 13 7 1 0 0 0 0

420 430 49 40 31 23 14 8 2 0 0 0 0

430 440 51 42 33 24 15 9 3 0 0 0 0

440 450 52 43 34 26 17 10 4 0 0 0 0

450 460 54 45 36 27 18 11 5 0 0 0 0

460 470 55 46 37 29 20 12 6 0 0 0 0

470 480 57 48 39 30 21 13 7 1 0 0 0

480 490 58 49 40 32 23 14 8 2 0 0 0

490 500 60 51 42 33 24 15 9 3 0 0 0

500 510 61 52 43 35 26 17 10 4 0 0 0

510 520 63 54 45 36 27 18 11 5 0 0 0

520 530 64 55 46 38 29 20 12 6 0 0 0

530 540 66 57 48 39 30 21 13 7 1 0 0

540 550 67 58 49 41 32 23 14 8 2 0 0

550 560 69 60 51 42 33 24 15 9 3 0 0

560 570 70 61 52 44 35 26 17 10 4 0 0

570 580 72 63 54 45 36 27 18 11 5 0 0

580 590 73 64 55 47 38 29 20 12 6 0 0

590 600 75 66 57 48 39 30 21 13 7 1 0

Page 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 Through December 2004)

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 $78 $67 $58 $50 $41 $32 $23 $14 $8 $2 $0

610 620 80 69 60 51 42 33 24 15 9 3 0

620 630 83 70 61 53 44 35 26 17 10 4 0

630 640 85 72 63 54 45 36 27 18 11 5 0

640 650 88 73 64 56 47 38 29 20 12 6 0

650 660 90 75 66 57 48 39 30 21 13 7 1

660 670 93 78 67 59 50 41 32 23 14 8 2

670 680 95 80 69 60 51 42 33 24 15 9 3

680 690 98 83 70 62 53 44 35 26 17 10 4

690 700 100 85 72 63 54 45 36 27 18 11 5

700 710 103 88 73 65 56 47 38 29 20 12 6

710 720 105 90 75 66 57 48 39 30 21 13 7

720 730 108 93 78 68 59 50 41 32 23 14 8

730 740 110 95 80 69 60 51 42 33 24 15 9

740 750 113 98 83 71 62 53 44 35 26 17 10

750 760 115 100 85 72 63 54 45 36 27 18 11

760 770 118 103 88 74 65 56 47 38 29 20 12

770 780 120 105 90 75 66 57 48 39 30 21 13

780 790 123 108 93 78 68 59 50 41 32 23 14

790 800 125 110 95 80 69 60 51 42 33 24 15

800 810 128 113 98 83 71 62 53 44 35 26 17

810 820 130 115 100 85 72 63 54 45 36 27 18

820 830 133 118 103 88 74 65 56 47 38 29 20

830 840 135 120 105 90 75 66 57 48 39 30 21

840 850 138 123 108 93 78 68 59 50 41 32 23

850 860 140 125 110 95 80 69 60 51 42 33 24

860 870 143 128 113 98 83 71 62 53 44 35 26

870 880 145 130 115 100 85 72 63 54 45 36 27

880 890 148 133 118 103 88 74 65 56 47 38 29

890 900 150 135 120 105 90 76 66 57 48 39 30

900 910 153 138 123 108 93 78 68 59 50 41 32

910 920 155 140 125 110 95 81 69 60 51 42 33

920 930 158 143 128 113 98 83 71 62 53 44 35

930 940 160 145 130 115 100 86 72 63 54 45 36

940 950 163 148 133 118 103 88 74 65 56 47 38

950 960 165 150 135 120 105 91 76 66 57 48 39

960 970 168 153 138 123 108 93 78 68 59 50 41

970 980 170 155 140 125 110 96 81 69 60 51 42

980 990 173 158 143 128 113 98 83 71 62 53 44

990 1,000 175 160 145 130 115 101 86 72 63 54 45

1,000 1,010 178 163 148 133 118 103 88 74 65 56 47

1,010 1,020 180 165 150 135 120 106 91 76 66 57 48

1,020 1,030 183 168 153 138 123 108 93 78 68 59 50

1,030 1,040 185 170 155 140 125 111 96 81 69 60 51

1,040 1,050 188 173 158 143 128 113 98 83 71 62 53

1,050 1,060 190 175 160 145 130 116 101 86 72 63 54

1,060 1,070 193 178 163 148 133 118 103 88 74 65 56

1,070 1,080 195 180 165 150 135 121 106 91 76 66 57

1,080 1,090 198 183 168 153 138 123 108 93 78 68 59

1,090 1,100 200 185 170 155 140 126 111 96 81 69 60

1,100 1,110 203 188 173 158 143 128 113 98 83 71 62

1,110 1,120 205 190 175 160 145 131 116 101 86 72 63

1,120 1,130 208 193 178 163 148 133 118 103 88 74 65

1,130 1,140 210 195 180 165 150 136 121 106 91 76 66

1,140 1,150 213 198 183 168 153 138 123 108 93 78 68

1,150 1,160 215 200 185 170 155 141 126 111 96 81 69

1,160 1,170 218 203 188 173 158 143 128 113 98 83 71

1,170 1,180 220 205 190 175 160 146 131 116 101 86 72

1,180 1,190 223 208 193 178 163 148 133 118 103 88 74

1,190 1,200 225 210 195 180 165 151 136 121 106 91 76

1,200 1,210 228 213 198 183 168 153 138 123 108 93 79

1,210 1,220 230 215 200 185 170 156 141 126 111 96 81

1,220 1,230 233 218 203 188 173 158 143 128 113 98 84

1,230 1,240 235 220 205 190 175 161 146 131 116 101 86

1,240 1,250 238 223 208 193 178 163 148 133 118 103 89

Page 6
MARRIED Persons—WEEKLY Payroll Period

(For Wages Paid Through December 2004)

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 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

125 130 00000000000

130 135 00000000000

135 140 00000000000

140 145 00000000000

145 150 00000000000

150 155 00000000000

155 160 00000000000

160 165 10000000000

165 170 10000000000

170 175 20000000000

175 180 20000000000

180 185 30000000000

185 190 30000000000

190 195 40000000000

195 200 40000000000

200 210 50000000000

210 220 60000000000

220 230 71000000000

230 240 82000000000

240 250 93000000000

250 260 10 4 0 0 0 0 0 0 0 0 0

260 270 11 5 0 0 0 0 0 0 0 0 0

270 280 12 6 0 0 0 0 0 0 0 0 0

280 290 13 7 1 0 0 0 0 0 0 0 0

290 300 14 8 2 0 0 0 0 0 0 0 0

300 310 15 9 3 0 0 0 0 0 0 0 0

310 320 16 10 4 0 0 0 0 0 0 0 0

320 330 17 11 5 0 0 0 0 0 0 0 0

330 340 18 12 6 0 0 0 0 0 0 0 0

340 350 19 13 7 1 0 0 0 0 0 0 0

350 360 20 14 8 2 0 0 0 0 0 0 0

360 370 21 15 9 3 0 0 0 0 0 0 0

370 380 22 16 10 4 0 0 0 0 0 0 0

380 390 23 17 11 5 0 0 0 0 0 0 0

390 400 24 18 12 6 0 0 0 0 0 0 0

400 410 25 19 13 7 1 0 0 0 0 0 0

410 420 26 20 14 8 2 0 0 0 0 0 0

420 430 27 21 15 9 3 0 0 0 0 0 0

430 440 28 22 16 10 4 0 0 0 0 0 0

440 450 30 23 17 11 5 0 0 0 0 0 0

450 460 31 24 18 12 6 0 0 0 0 0 0

460 470 33 25 19 13 7 1 0 0 0 0 0

470 480 34 26 20 14 8 2 0 0 0 0 0

480 490 36 27 21 15 9 3 0 0 0 0 0

490 500 37 28 22 16 10 4 0 0 0 0 0

500 510 39 30 23 17 11 5 0 0 0 0 0

510 520 40 31 24 18 12 6 0 0 0 0 0

520 530 42 33 25 19 13 7 1 0 0 0 0

530 540 43 34 26 20 14 8 2 0 0 0 0

540 550 45 36 27 21 15 9 3 0 0 0 0

550 560 46 37 29 22 16 10 4 0 0 0 0

560 570 48 39 30 23 17 11 5 0 0 0 0

570 580 49 40 32 24 18 12 6 0 0 0 0

580 590 51 42 33 25 19 13 7 1 0 0 0

590 600 52 43 35 26 20 14 8 2 0 0 0

600 610 54 45 36 27 21 15 9 3 0 0 0

610 620 55 46 38 29 22 16 10 4 0 0 0

620 630 57 48 39 30 23 17 11 5 0 0 0

630 640 58 49 41 32 24 18 12 6 0 0 0

640 650 60 51 42 33 25 19 13 7 1 0 0

650 660 61 52 44 35 26 20 14 8 2 0 0

660 670 63 54 45 36 27 21 15 9 3 0 0

670 680 64 55 47 38 29 22 16 10 4 0 0

680 690 66 57 48 39 30 23 17 11 5 0 0

690 700 67 58 50 41 32 24 18 12 6 0 0

700 710 69 60 51 42 33 25 19 13 7 1 0

710 720 70 61 53 44 35 26 20 14 8 2 0

720 730 72 63 54 45 36 27 21 15 9 3 0

730 740 73 64 56 47 38 29 22 16 10 4 0

Page 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 Through December 2004)

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 $75 $66 $57 $48 $39 $30 $23 $17 $11 $5 $0

750 760 76 67 59 50 41 32 24 18 12 6 1

760 770 78 69 60 51 42 33 25 19 13 7 2

770 780 79 70 62 53 44 35 26 20 14 8 3

780 790 81 72 63 54 45 36 27 21 15 9 4

790 800 82 73 65 56 47 38 29 22 16 10 5

800 810 84 75 66 57 48 39 30 23 17 11 6

810 820 85 76 68 59 50 41 32 24 18 12 7

820 830 87 78 69 60 51 42 33 25 19 13 8

830 840 88 79 71 62 53 44 35 26 20 14 9

840 850 90 81 72 63 54 45 36 27 21 15 10

850 860 91 82 74 65 56 47 38 29 22 16 11

860 870 93 84 75 66 57 48 39 30 23 17 12

870 880 94 85 77 68 59 50 41 32 24 18 13

880 890 96 87 78 69 60 51 42 33 25 19 14

890 900 97 88 80 71 62 53 44 35 26 20 15

900 910 99 90 81 72 63 54 45 36 27 21 16

910 920 100 91 83 74 65 56 47 38 29 22 17

920 930 102 93 84 75 66 57 48 39 30 23 18

930 940 103 94 86 77 68 59 50 41 32 24 19

940 950 105 96 87 78 69 60 51 42 33 25 20

950 960 106 97 89 80 71 62 53 44 35 26 21

960 970 108 99 90 81 72 63 54 45 36 27 22

970 980 109 100 92 83 74 65 56 47 38 29 23

980 990 111 102 93 84 75 66 57 48 39 30 24

990 1,000 112 103 95 86 77 68 59 50 41 32 25

1,000 1,010 114 105 96 87 78 69 60 51 42 33 26

1,010 1,020 115 106 98 89 80 71 62 53 44 35 27

1,020 1,030 117 108 99 90 81 72 63 54 45 36 28

1,030 1,040 118 109 101 92 83 74 65 56 47 38 29

1,040 1,050 120 111 102 93 84 75 66 57 48 39 31

1,050 1,060 121 112 104 95 86 77 68 59 50 41 32

1,060 1,070 123 114 105 96 87 78 69 60 51 42 34

1,070 1,080 124 115 107 98 89 80 71 62 53 44 35

1,080 1,090 126 117 108 99 90 81 72 63 54 45 37

1,090 1,100 127 118 110 101 92 83 74 65 56 47 38

1,100 1,110 129 120 111 102 93 84 75 66 57 48 40

1,110 1,120 130 121 113 104 95 86 77 68 59 50 41

1,120 1,130 132 123 114 105 96 87 78 69 60 51 43

1,130 1,140 133 124 116 107 98 89 80 71 62 53 44

1,140 1,150 135 126 117 108 99 90 81 72 63 54 46

1,150 1,160 136 127 119 110 101 92 83 74 65 56 47

1,160 1,170 138 129 120 111 102 93 84 75 66 57 49

1,170 1,180 139 130 122 113 104 95 86 77 68 59 50

1,180 1,190 141 132 123 114 105 96 87 78 69 60 52

1,190 1,200 142 133 125 116 107 98 89 80 71 62 53

1,200 1,210 144 135 126 117 108 99 90 81 72 63 55

1,210 1,220 145 136 128 119 110 101 92 83 74 65 56

1,220 1,230 147 138 129 120 111 102 93 84 75 66 58

1,230 1,240 148 139 131 122 113 104 95 86 77 68 59

1,240 1,250 150 141 132 123 114 105 96 87 78 69 61

1,250 1,260 152 142 134 125 116 107 98 89 80 71 62

1,260 1,270 155 144 135 126 117 108 99 90 81 72 64

1,270 1,280 157 145 137 128 119 110 101 92 83 74 65

1,280 1,290 160 147 138 129 120 111 102 93 84 75 67

1,290 1,300 162 148 140 131 122 113 104 95 86 77 68

1,300 1,310 165 150 141 132 123 114 105 96 87 78 70

1,310 1,320 167 153 143 134 125 116 107 98 89 80 71

1,320 1,330 170 155 144 135 126 117 108 99 90 81 73

1,330 1,340 172 158 146 137 128 119 110 101 92 83 74

1,340 1,350 175 160 147 138 129 120 111 102 93 84 76

1,350 1,360 177 163 149 140 131 122 113 104 95 86 77

1,360 1,370 180 165 150 141 132 123 114 105 96 87 79

1,370 1,380 182 168 153 143 134 125 116 107 98 89 80

1,380 1,390 185 170 155 144 135 126 117 108 99 90 82

1,390 1,400 187 173 158 146 137 128 119 110 101 92 83

Page 8
SINGLE Persons—BIWEEKLY Payroll Period

(For Wages Paid Through December 2004)

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 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

105 110 10000000000

110 115 10000000000

115 120 20000000000

120 125 20000000000

125 130 30000000000

130 135 30000000000

135 140 40000000000

140 145 40000000000

145 150 50000000000

150 155 50000000000

155 160 60000000000

160 165 60000000000

165 170 70000000000

170 175 70000000000

175 180 80000000000

180 185 80000000000

185 190 90000000000

190 195 90000000000

195 200 10 0 0 0 0 0 0 0 0 0 0

200 205 10 0 0 0 0 0 0 0 0 0 0

205 210 11 0 0 0 0 0 0 0 0 0 0

210 215 11 0 0 0 0 0 0 0 0 0 0

215 220 12 0 0 0 0 0 0 0 0 0 0

220 225 12 0 0 0 0 0 0 0 0 0 0

225 230 13 1 0 0 0 0 0 0 0 0 0

230 235 13 1 0 0 0 0 0 0 0 0 0

235 240 14 2 0 0 0 0 0 0 0 0 0

240 245 14 2 0 0 0 0 0 0 0 0 0

245 250 15 3 0 0 0 0 0 0 0 0 0

250 260 15 3 0 0 0 0 0 0 0 0 0

260 270 16 4 0 0 0 0 0 0 0 0 0

270 280 17 5 0 0 0 0 0 0 0 0 0

280 290 18 6 0 0 0 0 0 0 0 0 0

290 300 19 7 0 0 0 0 0 0 0 0 0

300 310 20 8 0 0 0 0 0 0 0 0 0

310 320 21 9 0 0 0 0 0 0 0 0 0

320 330 22 10 0 0 0 0 0 0 0 0 0

330 340 23 11 0 0 0 0 0 0 0 0 0

340 350 24 12 0 0 0 0 0 0 0 0 0

350 360 25 13 1 0 0 0 0 0 0 0 0

360 370 26 14 2 0 0 0 0 0 0 0 0

370 380 27 15 3 0 0 0 0 0 0 0 0

380 390 29 16 4 0 0 0 0 0 0 0 0

390 400 30 17 5 0 0 0 0 0 0 0 0

400 410 32 18 6 0 0 0 0 0 0 0 0

410 420 33 19 7 0 0 0 0 0 0 0 0

420 430 35 20 8 0 0 0 0 0 0 0 0

430 440 36 21 9 0 0 0 0 0 0 0 0

440 450 38 22 10 0 0 0 0 0 0 0 0

450 460 39 23 11 0 0 0 0 0 0 0 0

460 470 41 24 12 1 0 0 0 0 0 0 0

470 480 42 25 13 2 0 0 0 0 0 0 0

480 490 44 26 14 3 0 0 0 0 0 0 0

490 500 45 28 15 4 0 0 0 0 0 0 0

500 520 48 30 17 5 0 0 0 0 0 0 0

520 540 51 33 19 7 0 0 0 0 0 0 0

540 560 54 36 21 9 0 0 0 0 0 0 0

560 580 57 39 23 11 0 0 0 0 0 0 0

580 600 60 42 25 13 1 0 0 0 0 0 0

600 620 63 45 27 15 3 0 0 0 0 0 0

620 640 66 48 30 17 5 0 0 0 0 0 0

640 660 69 51 33 19 7 0 0 0 0 0 0

660 680 72 54 36 21 9 0 0 0 0 0 0

680 700 75 57 39 23 11 0 0 0 0 0 0

700 720 78 60 42 25 13 1 0 0 0 0 0

720 740 81 63 45 27 15 3 0 0 0 0 0

740 760 84 66 48 30 17 5 0 0 0 0 0

760 780 87 69 51 33 19 7 0 0 0 0 0

780 800 90 72 54 36 21 9 0 0 0 0 0

Page 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 Through December 2004)

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 $93 $75 $57 $39 $23 $11 $0 $0 $0 $0 $0

820 840 96 78 60 42 25 13 1 0 0 0 0

840 860 99 81 63 45 27 15 3 0 0 0 0

860 880 102 84 66 48 30 17 5 0 0 0 0

880 900 105 87 69 51 33 19 7 0 0 0 0

900 920 108 90 72 54 36 21 9 0 0 0 0

920 940 111 93 75 57 39 23 11 0 0 0 0

940 960 114 96 78 60 42 25 13 1 0 0 0

960 980 117 99 81 63 45 27 15 3 0 0 0

980 1,000 120 102 84 66 48 30 17 5 0 0 0

1,000 1,020 123 105 87 69 51 33 19 7 0 0 0

1,020 1,040 126 108 90 72 54 36 21 9 0 0 0

1,040 1,060 129 111 93 75 57 39 23 11 0 0 0

1,060 1,080 132 114 96 78 60 42 25 13 1 0 0

1,080 1,100 135 117 99 81 63 45 27 15 3 0 0

1,100 1,120 138 120 102 84 66 48 30 17 5 0 0

1,120 1,140 141 123 105 87 69 51 33 19 7 0 0

1,140 1,160 144 126 108 90 72 54 36 21 9 0 0

1,160 1,180 147 129 111 93 75 57 39 23 11 0 0

1,180 1,200 150 132 114 96 78 60 42 25 13 2 0

1,200 1,220 155 135 117 99 81 63 45 27 15 4 0

1,220 1,240 160 138 120 102 84 66 48 30 17 6 0

1,240 1,260 165 141 123 105 87 69 51 33 19 8 0

1,260 1,280 170 144 126 108 90 72 54 36 21 10 0

1,280 1,300 175 147 129 111 93 75 57 39 23 12 0

1,300 1,320 180 150 132 114 96 78 60 42 25 14 2

1,320 1,340 185 155 135 117 99 81 63 45 28 16 4

1,340 1,360 190 160 138 120 102 84 66 48 31 18 6

1,360 1,380 195 165 141 123 105 87 69 51 34 20 8

1,380 1,400 200 170 144 126 108 90 72 54 37 22 10

1,400 1,420 205 175 147 129 111 93 75 57 40 24 12

1,420 1,440 210 180 151 132 114 96 78 60 43 26 14

1,440 1,460 215 185 156 135 117 99 81 63 46 28 16

1,460 1,480 220 190 161 138 120 102 84 66 49 31 18

1,480 1,500 225 195 166 141 123 105 87 69 52 34 20

1,500 1,520 230 200 171 144 126 108 90 72 55 37 22

1,520 1,540 235 205 176 147 129 111 93 75 58 40 24

1,540 1,560 240 210 181 151 132 114 96 78 61 43 26

1,560 1,580 245 215 186 156 135 117 99 81 64 46 28

1,580 1,600 250 220 191 161 138 120 102 84 67 49 31

1,600 1,620 255 225 196 166 141 123 105 87 70 52 34

1,620 1,640 260 230 201 171 144 126 108 90 73 55 37

1,640 1,660 265 235 206 176 147 129 111 93 76 58 40

1,660 1,680 270 240 211 181 151 132 114 96 79 61 43

1,680 1,700 275 245 216 186 156 135 117 99 82 64 46

1,700 1,720 280 250 221 191 161 138 120 102 85 67 49

1,720 1,740 285 255 226 196 166 141 123 105 88 70 52

1,740 1,760 290 260 231 201 171 144 126 108 91 73 55

1,760 1,780 295 265 236 206 176 147 129 111 94 76 58

1,780 1,800 300 270 241 211 181 151 132 114 97 79 61

1,800 1,820 305 275 246 216 186 156 135 117 100 82 64

1,820 1,840 310 280 251 221 191 161 138 120 103 85 67

1,840 1,860 315 285 256 226 196 166 141 123 106 88 70

1,860 1,880 320 290 261 231 201 171 144 126 109 91 73

1,880 1,900 325 295 266 236 206 176 147 129 112 94 76

1,900 1,920 330 300 271 241 211 181 151 132 115 97 79

1,920 1,940 335 305 276 246 216 186 156 135 118 100 82

1,940 1,960 340 310 281 251 221 191 161 138 121 103 85

1,960 1,980 345 315 286 256 226 196 166 141 124 106 88

1,980 2,000 350 320 291 261 231 201 171 144 127 109 91

2,000 2,020 355 325 296 266 236 206 176 147 130 112 94

2,020 2,040 360 330 301 271 241 211 181 152 133 115 97

2,040 2,060 365 335 306 276 246 216 186 157 136 118 100

2,060 2,080 370 340 311 281 251 221 191 162 139 121 103

2,080 2,100 375 345 316 286 256 226 196 167 142 124 106

Page 10
MARRIED Persons—BIWEEKLY Payroll Period

(For Wages Paid Through December 2004)

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 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

250 260 00000000000

260 270 00000000000

270 280 00000000000

280 290 00000000000

290 300 00000000000

300 310 00000000000

310 320 10000000000

320 330 20000000000

330 340 30000000000

340 350 40000000000

350 360 50000000000

360 370 60000000000

370 380 70000000000

380 390 80000000000

390 400 90000000000

400 410 10 0 0 0 0 0 0 0 0 0 0

410 420 11 0 0 0 0 0 0 0 0 0 0

420 430 12 0 0 0 0 0 0 0 0 0 0

430 440 13 1 0 0 0 0 0 0 0 0 0

440 450 14 2 0 0 0 0 0 0 0 0 0

450 460 15 3 0 0 0 0 0 0 0 0 0

460 470 16 4 0 0 0 0 0 0 0 0 0

470 480 17 5 0 0 0 0 0 0 0 0 0

480 490 18 6 0 0 0 0 0 0 0 0 0

490 500 19 7 0 0 0 0 0 0 0 0 0

500 520 20 8 0 0 0 0 0 0 0 0 0

520 540 22 10 0 0 0 0 0 0 0 0 0

540 560 24 12 0 0 0 0 0 0 0 0 0

560 580 26 14 2 0 0 0 0 0 0 0 0

580 600 28 16 4 0 0 0 0 0 0 0 0

600 620 30 18 6 0 0 0 0 0 0 0 0

620 640 32 20 8 0 0 0 0 0 0 0 0

640 660 34 22 10 0 0 0 0 0 0 0 0

660 680 36 24 12 0 0 0 0 0 0 0 0

680 700 38 26 14 2 0 0 0 0 0 0 0

700 720 40 28 16 4 0 0 0 0 0 0 0

720 740 42 30 18 6 0 0 0 0 0 0 0

740 760 44 32 20 8 0 0 0 0 0 0 0

760 780 46 34 22 10 0 0 0 0 0 0 0

780 800 48 36 24 12 1 0 0 0 0 0 0

800 820 50 38 26 14 3 0 0 0 0 0 0

820 840 52 40 28 16 5 0 0 0 0 0 0

840 860 54 42 30 18 7 0 0 0 0 0 0

860 880 57 44 32 20 9 0 0 0 0 0 0

880 900 60 46 34 22 11 0 0 0 0 0 0

900 920 63 48 36 24 13 1 0 0 0 0 0

920 940 66 50 38 26 15 3 0 0 0 0 0

940 960 69 52 40 28 17 5 0 0 0 0 0

960 980 72 54 42 30 19 7 0 0 0 0 0

980 1,000 75 57 44 32 21 9 0 0 0 0 0

1,000 1,020 78 60 46 34 23 11 0 0 0 0 0

1,020 1,040 81 63 48 36 25 13 1 0 0 0 0

1,040 1,060 84 66 50 38 27 15 3 0 0 0 0

1,060 1,080 87 69 52 40 29 17 5 0 0 0 0

1,080 1,100 90 72 54 42 31 19 7 0 0 0 0

1,100 1,120 93 75 57 44 33 21 9 0 0 0 0

1,120 1,140 96 78 60 46 35 23 11 0 0 0 0

1,140 1,160 99 81 63 48 37 25 13 1 0 0 0

1,160 1,180 102 84 66 50 39 27 15 3 0 0 0

1,180 1,200 105 87 69 52 41 29 17 5 0 0 0

1,200 1,220 108 90 72 54 43 31 19 7 0 0 0

1,220 1,240 111 93 75 57 45 33 21 9 0 0 0

1,240 1,260 114 96 78 60 47 35 23 11 0 0 0

1,260 1,280 117 99 81 63 49 37 25 13 1 0 0

1,280 1,300 120 102 84 66 51 39 27 15 3 0 0

1,300 1,320 123 105 87 69 53 41 29 17 5 0 0

1,320 1,340 126 108 90 72 55 43 31 19 7 0 0

1,340 1,360 129 111 93 75 57 45 33 21 9 0 0

1,360 1,380 132 114 96 78 60 47 35 23 11 0 0

Page 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 Through December 2004)

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 $135 $117 $99 $81 $63 $49 $37 $25 $13 $1 $0

1,400 1,420 138 120 102 84 66 51 39 27 15 3 0

1,420 1,440 141 123 105 87 69 53 41 29 17 5 0

1,440 1,460 144 126 108 90 72 55 43 31 19 7 0

1,460 1,480 147 129 111 93 75 57 45 33 21 9 0

1,480 1,500 150 132 114 96 78 60 47 35 23 11 0

1,500 1,520 153 135 117 99 81 63 49 37 25 13 1

1,520 1,540 156 138 120 102 84 66 51 39 27 15 3

1,540 1,560 159 141 123 105 87 69 53 41 29 17 5

1,560 1,580 162 144 126 108 90 72 55 43 31 19 7

1,580 1,600 165 147 129 111 93 75 58 45 33 21 9

1,600 1,620 168 150 132 114 96 78 61 47 35 23 11

1,620 1,640 171 153 135 117 99 81 64 49 37 25 13

1,640 1,660 174 156 138 120 102 84 67 51 39 27 15

1,660 1,680 177 159 141 123 105 87 70 53 41 29 17

1,680 1,700 180 162 144 126 108 90 73 55 43 31 19

1,700 1,720 183 165 147 129 111 93 76 58 45 33 21

1,720 1,740 186 168 150 132 114 96 79 61 47 35 23

1,740 1,760 189 171 153 135 117 99 82 64 49 37 25

1,760 1,780 192 174 156 138 120 102 85 67 51 39 27

1,780 1,800 195 177 159 141 123 105 88 70 53 41 29

1,800 1,820 198 180 162 144 126 108 91 73 55 43 31

1,820 1,840 201 183 165 147 129 111 94 76 58 45 33

1,840 1,860 204 186 168 150 132 114 97 79 61 47 35

1,860 1,880 207 189 171 153 135 117 100 82 64 49 37

1,880 1,900 210 192 174 156 138 120 103 85 67 51 39

1,900 1,920 213 195 177 159 141 123 106 88 70 53 41

1,920 1,940 216 198 180 162 144 126 109 91 73 55 43

1,940 1,960 219 201 183 165 147 129 112 94 76 58 45

1,960 1,980 222 204 186 168 150 132 115 97 79 61 47

1,980 2,000 225 207 189 171 153 135 118 100 82 64 49

2,000 2,020 228 210 192 174 156 138 121 103 85 67 51

2,020 2,040 231 213 195 177 159 141 124 106 88 70 53

2,040 2,060 234 216 198 180 162 144 127 109 91 73 55

2,060 2,080 237 219 201 183 165 147 130 112 94 76 58

2,080 2,100 240 222 204 186 168 150 133 115 97 79 61

2,100 2,120 243 225 207 189 171 153 136 118 100 82 64

2,120 2,140 246 228 210 192 174 156 139 121 103 85 67

2,140 2,160 249 231 213 195 177 159 142 124 106 88 70

2,160 2,180 252 234 216 198 180 162 145 127 109 91 73

2,180 2,200 255 237 219 201 183 165 148 130 112 94 76

2,200 2,220 258 240 222 204 186 168 151 133 115 97 79

2,220 2,240 261 243 225 207 189 171 154 136 118 100 82

2,240 2,260 264 246 228 210 192 174 157 139 121 103 85

2,260 2,280 267 249 231 213 195 177 160 142 124 106 88

2,280 2,300 270 252 234 216 198 180 163 145 127 109 91

2,300 2,320 273 255 237 219 201 183 166 148 130 112 94

2,320 2,340 276 258 240 222 204 186 169 151 133 115 97

2,340 2,360 279 261 243 225 207 189 172 154 136 118 100

2,360 2,380 282 264 246 228 210 192 175 157 139 121 103

2,380 2,400 285 267 249 231 213 195 178 160 142 124 106

2,400 2,420 288 270 252 234 216 198 181 163 145 127 109

2,420 2,440 291 273 255 237 219 201 184 166 148 130 112

2,440 2,460 294 276 258 240 222 204 187 169 151 133 115

2,460 2,480 297 279 261 243 225 207 190 172 154 136 118

2,480 2,500 300 282 264 246 228 210 193 175 157 139 121

2,500 2,520 305 285 267 249 231 213 196 178 160 142 124

2,520 2,540 310 288 270 252 234 216 199 181 163 145 127

2,540 2,560 315 291 273 255 237 219 202 184 166 148 130

2,560 2,580 320 294 276 258 240 222 205 187 169 151 133

2,580 2,600 325 297 279 261 243 225 208 190 172 154 136

2,600 2,620 330 300 282 264 246 228 211 193 175 157 139

2,620 2,640 335 305 285 267 249 231 214 196 178 160 142

2,640 2,660 340 310 288 270 252 234 217 199 181 163 145

2,660 2,680 345 315 291 273 255 237 220 202 184 166 148

2,680 2,700 350 320 294 276 258 240 223 205 187 169 151

Page 12
SINGLE Persons—SEMIMONTHLY Payroll Period

(For Wages Paid Through December 2004)

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 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

115 120 10000000000

120 125 10000000000

125 130 20000000000

130 135 20000000000

135 140 30000000000

140 145 30000000000

145 150 40000000000

150 155 40000000000

155 160 50000000000

160 165 50000000000

165 170 60000000000

170 175 60000000000

175 180 70000000000

180 185 70000000000

185 190 80000000000

190 195 80000000000

195 200 90000000000

200 205 90000000000

205 210 10 0 0 0 0 0 0 0 0 0 0

210 215 10 0 0 0 0 0 0 0 0 0 0

215 220 11 0 0 0 0 0 0 0 0 0 0

220 225 11 0 0 0 0 0 0 0 0 0 0

225 230 12 0 0 0 0 0 0 0 0 0 0

230 235 12 0 0 0 0 0 0 0 0 0 0

235 240 13 0 0 0 0 0 0 0 0 0 0

240 245 13 0 0 0 0 0 0 0 0 0 0

245 250 14 1 0 0 0 0 0 0 0 0 0

250 260 14 2 0 0 0 0 0 0 0 0 0

260 270 15 3 0 0 0 0 0 0 0 0 0

270 280 16 4 0 0 0 0 0 0 0 0 0

280 290 17 5 0 0 0 0 0 0 0 0 0

290 300 18 6 0 0 0 0 0 0 0 0 0

300 310 19 7 0 0 0 0 0 0 0 0 0

310 320 20 8 0 0 0 0 0 0 0 0 0

320 330 21 9 0 0 0 0 0 0 0 0 0

330 340 22 10 0 0 0 0 0 0 0 0 0

340 350 23 11 0 0 0 0 0 0 0 0 0

350 360 24 12 0 0 0 0 0 0 0 0 0

360 370 25 13 0 0 0 0 0 0 0 0 0

370 380 26 14 1 0 0 0 0 0 0 0 0

380 390 27 15 2 0 0 0 0 0 0 0 0

390 400 28 16 3 0 0 0 0 0 0 0 0

400 410 30 17 4 0 0 0 0 0 0 0 0

410 420 31 18 5 0 0 0 0 0 0 0 0

420 430 33 19 6 0 0 0 0 0 0 0 0

430 440 34 20 7 0 0 0 0 0 0 0 0

440 450 36 21 8 0 0 0 0 0 0 0 0

450 460 37 22 9 0 0 0 0 0 0 0 0

460 470 39 23 10 0 0 0 0 0 0 0 0

470 480 40 24 11 0 0 0 0 0 0 0 0

480 490 42 25 12 0 0 0 0 0 0 0 0

490 500 43 26 13 0 0 0 0 0 0 0 0

500 520 45 27 14 1 0 0 0 0 0 0 0

520 540 48 29 16 3 0 0 0 0 0 0 0

540 560 51 32 18 5 0 0 0 0 0 0 0

560 580 54 35 20 7 0 0 0 0 0 0 0

580 600 57 38 22 9 0 0 0 0 0 0 0

600 620 60 41 24 11 0 0 0 0 0 0 0

620 640 63 44 26 13 0 0 0 0 0 0 0

640 660 66 47 28 15 2 0 0 0 0 0 0

660 680 69 50 31 17 4 0 0 0 0 0 0

680 700 72 53 34 19 6 0 0 0 0 0 0

700 720 75 56 37 21 8 0 0 0 0 0 0

720 740 78 59 40 23 10 0 0 0 0 0 0

740 760 81 62 43 25 12 0 0 0 0 0 0

760 780 84 65 46 27 14 1 0 0 0 0 0

780 800 87 68 49 29 16 3 0 0 0 0 0

800 820 90 71 52 32 18 5 0 0 0 0 0

820 840 93 74 55 35 20 7 0 0 0 0 0

Page 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 Through December 2004)

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 $96 $77 $58 $38 $22 $9 $0 $0 $0 $0 $0

860 880 99 80 61 41 24 11 0 0 0 0 0

880 900 102 83 64 44 26 13 0 0 0 0 0

900 920 105 86 67 47 28 15 2 0 0 0 0

920 940 108 89 70 50 31 17 4 0 0 0 0

940 960 111 92 73 53 34 19 6 0 0 0 0

960 980 114 95 76 56 37 21 8 0 0 0 0

980 1,000 117 98 79 59 40 23 10 0 0 0 0

1,000 1,020 120 101 82 62 43 25 12 0 0 0 0

1,020 1,040 123 104 85 65 46 27 14 2 0 0 0

1,040 1,060 126 107 88 68 49 29 16 4 0 0 0

1,060 1,080 129 110 91 71 52 32 18 6 0 0 0

1,080 1,100 132 113 94 74 55 35 20 8 0 0 0

1,100 1,120 135 116 97 77 58 38 22 10 0 0 0

1,120 1,140 138 119 100 80 61 41 24 12 0 0 0

1,140 1,160 141 122 103 83 64 44 26 14 1 0 0

1,160 1,180 144 125 106 86 67 47 28 16 3 0 0

1,180 1,200 147 128 109 89 70 50 31 18 5 0 0

1,200 1,220 150 131 112 92 73 53 34 20 7 0 0

1,220 1,240 153 134 115 95 76 56 37 22 9 0 0

1,240 1,260 156 137 118 98 79 59 40 24 11 0 0

1,260 1,280 159 140 121 101 82 62 43 26 13 0 0

1,280 1,300 163 143 124 104 85 65 46 28 15 2 0

1,300 1,320 168 146 127 107 88 68 49 30 17 4 0

1,320 1,340 173 149 130 110 91 71 52 33 19 6 0

1,340 1,360 178 152 133 113 94 74 55 36 21 8 0

1,360 1,380 183 155 136 116 97 77 58 39 23 10 0

1,380 1,400 188 158 139 119 100 80 61 42 25 12 0

1,400 1,420 193 161 142 122 103 83 64 45 27 14 1

1,420 1,440 198 166 145 125 106 86 67 48 29 16 3

1,440 1,460 203 171 148 128 109 89 70 51 31 18 5

1,460 1,480 208 176 151 131 112 92 73 54 34 20 7

1,480 1,500 213 181 154 134 115 95 76 57 37 22 9

1,500 1,520 218 186 157 137 118 98 79 60 40 24 11

1,520 1,540 223 191 160 140 121 101 82 63 43 26 13

1,540 1,560 228 196 163 143 124 104 85 66 46 28 15

1,560 1,580 233 201 168 146 127 107 88 69 49 30 17

1,580 1,600 238 206 173 149 130 110 91 72 52 33 19

1,600 1,620 243 211 178 152 133 113 94 75 55 36 21

1,620 1,640 248 216 183 155 136 116 97 78 58 39 23

1,640 1,660 253 221 188 158 139 119 100 81 61 42 25

1,660 1,680 258 226 193 161 142 122 103 84 64 45 27

1,680 1,700 263 231 198 166 145 125 106 87 67 48 29

1,700 1,720 268 236 203 171 148 128 109 90 70 51 32

1,720 1,740 273 241 208 176 151 131 112 93 73 54 35

1,740 1,760 278 246 213 181 154 134 115 96 76 57 38

1,760 1,780 283 251 218 186 157 137 118 99 79 60 41

1,780 1,800 288 256 223 191 160 140 121 102 82 63 44

1,800 1,820 293 261 228 196 164 143 124 105 85 66 47

1,820 1,840 298 266 233 201 169 146 127 108 88 69 50

1,840 1,860 303 271 238 206 174 149 130 111 91 72 53

1,860 1,880 308 276 243 211 179 152 133 114 94 75 56

1,880 1,900 313 281 248 216 184 155 136 117 97 78 59

1,900 1,920 318 286 253 221 189 158 139 120 100 81 62

1,920 1,940 323 291 258 226 194 161 142 123 103 84 65

1,940 1,960 328 296 263 231 199 166 145 126 106 87 68

1,960 1,980 333 301 268 236 204 171 148 129 109 90 71

1,980 2,000 338 306 273 241 209 176 151 132 112 93 74

2,000 2,020 343 311 278 246 214 181 154 135 115 96 77

2,020 2,040 348 316 283 251 219 186 157 138 118 99 80

2,040 2,060 353 321 288 256 224 191 160 141 121 102 83

2,060 2,080 358 326 293 261 229 196 164 144 124 105 86

2,080 2,100 363 331 298 266 234 201 169 147 127 108 89

2,100 2,120 368 336 303 271 239 206 174 150 130 111 92

2,120 2,140 373 341 308 276 244 211 179 153 133 114 95

Page 14
MARRIED Persons—SEMIMONTHLY Payroll Period

(For Wages Paid Through December 2004)

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 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

270 280 00000000000

280 290 00000000000

290 300 00000000000

300 310 00000000000

310 320 00000000000

320 330 00000000000

330 340 00000000000

340 350 10000000000

350 360 20000000000

360 370 30000000000

370 380 40000000000

380 390 50000000000

390 400 60000000000

400 410 70000000000

410 420 80000000000

420 430 90000000000

430 440 10 0 0 0 0 0 0 0 0 0 0

440 450 11 0 0 0 0 0 0 0 0 0 0

450 460 12 0 0 0 0 0 0 0 0 0 0

460 470 13 0 0 0 0 0 0 0 0 0 0

470 480 14 1 0 0 0 0 0 0 0 0 0

480 490 15 2 0 0 0 0 0 0 0 0 0

490 500 16 3 0 0 0 0 0 0 0 0 0

500 520 18 5 0 0 0 0 0 0 0 0 0

520 540 20 7 0 0 0 0 0 0 0 0 0

540 560 22 9 0 0 0 0 0 0 0 0 0

560 580 24 11 0 0 0 0 0 0 0 0 0

580 600 26 13 0 0 0 0 0 0 0 0 0

600 620 28 15 2 0 0 0 0 0 0 0 0

620 640 30 17 4 0 0 0 0 0 0 0 0

640 660 32 19 6 0 0 0 0 0 0 0 0

660 680 34 21 8 0 0 0 0 0 0 0 0

680 700 36 23 10 0 0 0 0 0 0 0 0

700 720 38 25 12 0 0 0 0 0 0 0 0

720 740 40 27 14 1 0 0 0 0 0 0 0

740 760 42 29 16 3 0 0 0 0 0 0 0

760 780 44 31 18 5 0 0 0 0 0 0 0

780 800 46 33 20 7 0 0 0 0 0 0 0

800 820 48 35 22 9 0 0 0 0 0 0 0

820 840 50 37 24 11 0 0 0 0 0 0 0

840 860 52 39 26 13 0 0 0 0 0 0 0

860 880 54 41 28 15 2 0 0 0 0 0 0

880 900 56 43 30 17 4 0 0 0 0 0 0

900 920 58 45 32 19 6 0 0 0 0 0 0

920 940 60 47 34 21 8 0 0 0 0 0 0

940 960 63 49 36 23 10 0 0 0 0 0 0

960 980 66 51 38 25 12 0 0 0 0 0 0

980 1,000 69 53 40 27 14 1 0 0 0 0 0

1,000 1,020 72 55 42 29 16 3 0 0 0 0 0

1,020 1,040 75 57 44 31 18 5 0 0 0 0 0

1,040 1,060 78 59 46 33 20 7 0 0 0 0 0

1,060 1,080 81 61 48 35 22 9 0 0 0 0 0

1,080 1,100 84 64 50 37 24 11 0 0 0 0 0

1,100 1,120 87 67 52 39 26 13 0 0 0 0 0

1,120 1,140 90 70 54 41 28 15 2 0 0 0 0

1,140 1,160 93 73 56 43 30 17 4 0 0 0 0

1,160 1,180 96 76 58 45 32 19 6 0 0 0 0

1,180 1,200 99 79 60 47 34 21 8 0 0 0 0

1,200 1,220 102 82 63 49 36 23 10 0 0 0 0

1,220 1,240 105 85 66 51 38 25 12 0 0 0 0

1,240 1,260 108 88 69 53 40 27 14 1 0 0 0

1,260 1,280 111 91 72 55 42 29 16 3 0 0 0

1,280 1,300 114 94 75 57 44 31 18 5 0 0 0

1,300 1,320 117 97 78 59 46 33 20 7 0 0 0

1,320 1,340 120 100 81 62 48 35 22 9 0 0 0

1,340 1,360 123 103 84 65 50 37 24 11 0 0 0

1,360 1,380 126 106 87 68 52 39 26 13 0 0 0

1,380 1,400 129 109 90 71 54 41 28 15 2 0 0

1,400 1,420 132 112 93 74 56 43 30 17 4 0 0

Page 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 Through December 2004)

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 $135 $115 $96 $77 $58 $45 $32 $19 $6 $0 $0

1,440 1,460 138 118 99 80 60 47 34 21 8 0 0

1,460 1,480 141 121 102 83 63 49 36 23 10 0 0

1,480 1,500 144 124 105 86 66 51 38 25 12 0 0

1,500 1,520 147 127 108 89 69 53 40 27 14 1 0

1,520 1,540 150 130 111 92 72 55 42 29 16 3 0

1,540 1,560 153 133 114 95 75 57 44 31 18 5 0

1,560 1,580 156 136 117 98 78 59 46 33 20 7 0

1,580 1,600 159 139 120 101 81 62 48 35 22 9 0

1,600 1,620 162 142 123 104 84 65 50 37 24 11 0

1,620 1,640 165 145 126 107 87 68 52 39 26 13 1

1,640 1,660 168 148 129 110 90 71 54 41 28 15 3

1,660 1,680 171 151 132 113 93 74 56 43 30 17 5

1,680 1,700 174 154 135 116 96 77 58 45 32 19 7

1,700 1,720 177 157 138 119 99 80 60 47 34 21 9

1,720 1,740 180 160 141 122 102 83 63 49 36 23 11

1,740 1,760 183 163 144 125 105 86 66 51 38 25 13

1,760 1,780 186 166 147 128 108 89 69 53 40 27 15

1,780 1,800 189 169 150 131 111 92 72 55 42 29 17

1,800 1,820 192 172 153 134 114 95 75 57 44 31 19

1,820 1,840 195 175 156 137 117 98 78 59 46 33 21

1,840 1,860 198 178 159 140 120 101 81 62 48 35 23

1,860 1,880 201 181 162 143 123 104 84 65 50 37 25

1,880 1,900 204 184 165 146 126 107 87 68 52 39 27

1,900 1,920 207 187 168 149 129 110 90 71 54 41 29

1,920 1,940 210 190 171 152 132 113 93 74 56 43 31

1,940 1,960 213 193 174 155 135 116 96 77 58 45 33

1,960 1,980 216 196 177 158 138 119 99 80 61 47 35

1,980 2,000 219 199 180 161 141 122 102 83 64 49 37

2,000 2,020 222 202 183 164 144 125 105 86 67 51 39

2,020 2,040 225 205 186 167 147 128 108 89 70 53 41

2,040 2,060 228 208 189 170 150 131 111 92 73 55 43

2,060 2,080 231 211 192 173 153 134 114 95 76 57 45

2,080 2,100 234 214 195 176 156 137 117 98 79 59 47

2,100 2,120 237 217 198 179 159 140 120 101 82 62 49

2,120 2,140 240 220 201 182 162 143 123 104 85 65 51

2,140 2,160 243 223 204 185 165 146 126 107 88 68 53

2,160 2,180 246 226 207 188 168 149 129 110 91 71 55

2,180 2,200 249 229 210 191 171 152 132 113 94 74 57

2,200 2,220 252 232 213 194 174 155 135 116 97 77 59

2,220 2,240 255 235 216 197 177 158 138 119 100 80 61

2,240 2,260 258 238 219 200 180 161 141 122 103 83 64

2,260 2,280 261 241 222 203 183 164 144 125 106 86 67

2,280 2,300 264 244 225 206 186 167 147 128 109 89 70

2,300 2,320 267 247 228 209 189 170 150 131 112 92 73

2,320 2,340 270 250 231 212 192 173 153 134 115 95 76

2,340 2,360 273 253 234 215 195 176 156 137 118 98 79

2,360 2,380 276 256 237 218 198 179 159 140 121 101 82

2,380 2,400 279 259 240 221 201 182 162 143 124 104 85

2,400 2,420 282 262 243 224 204 185 165 146 127 107 88

2,420 2,440 285 265 246 227 207 188 168 149 130 110 91

2,440 2,460 288 268 249 230 210 191 171 152 133 113 94

2,460 2,480 291 271 252 233 213 194 174 155 136 116 97

2,480 2,500 294 274 255 236 216 197 177 158 139 119 100

2,500 2,520 297 277 258 239 219 200 180 161 142 122 103

2,520 2,540 300 280 261 242 222 203 183 164 145 125 106

2,540 2,560 303 283 264 245 225 206 186 167 148 128 109

2,560 2,580 306 286 267 248 228 209 189 170 151 131 112

2,580 2,600 309 289 270 251 231 212 192 173 154 134 115

2,600 2,620 312 292 273 254 234 215 195 176 157 137 118

2,620 2,640 315 295 276 257 237 218 198 179 160 140 121

2,640 2,660 318 298 279 260 240 221 201 182 163 143 124

2,660 2,680 321 301 282 263 243 224 204 185 166 146 127

2,680 2,700 324 304 285 266 246 227 207 188 169 149 130

2,700 2,720 328 307 288 269 249 230 210 191 172 152 133

2,720 2,740 333 310 291 272 252 233 213 194 175 155 136

Page 16
SINGLE Persons—MONTHLY Payroll Period

(For Wages Paid Through December 2004)

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 $230 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

230 240 10000000000

240 250 20000000000

250 260 30000000000

260 270 40000000000

270 280 50000000000

280 290 60000000000

290 300 70000000000

300 320 90000000000

320 340 11 0 0 0 0 0 0 0 0 0 0

340 360 13 0 0 0 0 0 0 0 0 0 0

360 380 15 0 0 0 0 0 0 0 0 0 0

380 400 17 0 0 0 0 0 0 0 0 0 0

400 420 19 0 0 0 0 0 0 0 0 0 0

420 440 21 0 0 0 0 0 0 0 0 0 0

440 460 23 0 0 0 0 0 0 0 0 0 0

460 480 25 0 0 0 0 0 0 0 0 0 0

480 500 27 1 0 0 0 0 0 0 0 0 0

500 520 29 3 0 0 0 0 0 0 0 0 0

520 540 31 5 0 0 0 0 0 0 0 0 0

540 560 33 7 0 0 0 0 0 0 0 0 0

560 580 35 9 0 0 0 0 0 0 0 0 0

580 600 37 11 0 0 0 0 0 0 0 0 0

600 640 40 14 0 0 0 0 0 0 0 0 0

640 680 44 18 0 0 0 0 0 0 0 0 0

680 720 48 22 0 0 0 0 0 0 0 0 0

720 760 52 26 0 0 0 0 0 0 0 0 0

760 800 56 30 4 0 0 0 0 0 0 0 0

800 840 61 34 8 0 0 0 0 0 0 0 0

840 880 67 38 12 0 0 0 0 0 0 0 0

880 920 73 42 16 0 0 0 0 0 0 0 0

920 960 79 46 20 0 0 0 0 0 0 0 0

960 1,000 85 50 24 0 0 0 0 0 0 0 0

1,000 1,040 91 54 28 2 0 0 0 0 0 0 0

1,040 1,080 97 58 32 6 0 0 0 0 0 0 0

1,080 1,120 103 64 36 10 0 0 0 0 0 0 0

1,120 1,160 109 70 40 14 0 0 0 0 0 0 0

1,160 1,200 115 76 44 18 0 0 0 0 0 0 0

1,200 1,240 121 82 48 22 0 0 0 0 0 0 0

1,240 1,280 127 88 52 26 1 0 0 0 0 0 0

1,280 1,320 133 94 56 30 5 0 0 0 0 0 0

1,320 1,360 139 100 61 34 9 0 0 0 0 0 0

1,360 1,400 145 106 67 38 13 0 0 0 0 0 0

1,400 1,440 151 112 73 42 17 0 0 0 0 0 0

1,440 1,480 157 118 79 46 21 0 0 0 0 0 0

1,480 1,520 163 124 85 50 25 0 0 0 0 0 0

1,520 1,560 169 130 91 54 29 3 0 0 0 0 0

1,560 1,600 175 136 97 58 33 7 0 0 0 0 0

1,600 1,640 181 142 103 64 37 11 0 0 0 0 0

1,640 1,680 187 148 109 70 41 15 0 0 0 0 0

1,680 1,720 193 154 115 76 45 19 0 0 0 0 0

1,720 1,760 199 160 121 82 49 23 0 0 0 0 0

1,760 1,800 205 166 127 88 53 27 1 0 0 0 0

1,800 1,840 211 172 133 94 57 31 5 0 0 0 0

1,840 1,880 217 178 139 100 62 35 9 0 0 0 0

1,880 1,920 223 184 145 106 68 39 13 0 0 0 0

1,920 1,960 229 190 151 112 74 43 17 0 0 0 0

1,960 2,000 235 196 157 118 80 47 21 0 0 0 0

2,000 2,040 241 202 163 124 86 51 25 0 0 0 0

2,040 2,080 247 208 169 130 92 55 29 3 0 0 0

2,080 2,120 253 214 175 136 98 59 33 7 0 0 0

2,120 2,160 259 220 181 142 104 65 37 11 0 0 0

2,160 2,200 265 226 187 148 110 71 41 15 0 0 0

2,200 2,240 271 232 193 154 116 77 45 19 0 0 0

2,240 2,280 277 238 199 160 122 83 49 23 0 0 0

2,280 2,320 283 244 205 166 128 89 53 27 1 0 0

2,320 2,360 289 250 211 172 134 95 57 31 5 0 0

2,360 2,400 295 256 217 178 140 101 62 35 9 0 0

2,400 2,440 301 262 223 184 146 107 68 39 13 0 0

2,440 2,480 307 268 229 190 152 113 74 43 17 0 0

Page 17
$5,080 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 Through December 2004)

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—

$2,480 $2,520 $313 $274 $235 $196 $158 $119 $80 $47 $21 $0 $0

2,520 2,560 319 280 241 202 164 125 86 51 25 0 0

2,560 2,600 326 286 247 208 170 131 92 55 29 3 0

2,600 2,640 336 292 253 214 176 137 98 59 33 7 0

2,640 2,680 346 298 259 220 182 143 104 65 37 11 0

2,680 2,720 356 304 265 226 188 149 110 71 41 15 0

2,720 2,760 366 310 271 232 194 155 116 77 45 19 0

2,760 2,800 376 316 277 238 200 161 122 83 49 23 0

2,800 2,840 386 322 283 244 206 167 128 89 53 27 2

2,840 2,880 396 331 289 250 212 173 134 95 57 31 6

2,880 2,920 406 341 295 256 218 179 140 101 63 35 10

2,920 2,960 416 351 301 262 224 185 146 107 69 39 14

2,960 3,000 426 361 307 268 230 191 152 113 75 43 18

3,000 3,040 436 371 313 274 236 197 158 119 81 47 22

3,040 3,080 446 381 319 280 242 203 164 125 87 51 26

3,080 3,120 456 391 327 286 248 209 170 131 93 55 30

3,120 3,160 466 401 337 292 254 215 176 137 99 60 34

3,160 3,200 476 411 347 298 260 221 182 143 105 66 38

3,200 3,240 486 421 357 304 266 227 188 149 111 72 42

3,240 3,280 496 431 367 310 272 233 194 155 117 78 46

3,280 3,320 506 441 377 316 278 239 200 161 123 84 50

3,320 3,360 516 451 387 322 284 245 206 167 129 90 54

3,360 3,400 526 461 397 332 290 251 212 173 135 96 58

3,400 3,440 536 471 407 342 296 257 218 179 141 102 63

3,440 3,480 546 481 417 352 302 263 224 185 147 108 69

3,480 3,520 556 491 427 362 308 269 230 191 153 114 75

3,520 3,560 566 501 437 372 314 275 236 197 159 120 81

3,560 3,600 576 511 447 382 320 281 242 203 165 126 87

3,600 3,640 586 521 457 392 328 287 248 209 171 132 93

3,640 3,680 596 531 467 402 338 293 254 215 177 138 99

3,680 3,720 606 541 477 412 348 299 260 221 183 144 105

3,720 3,760 616 551 487 422 358 305 266 227 189 150 111

3,760 3,800 626 561 497 432 368 311 272 233 195 156 117

3,800 3,840 636 571 507 442 378 317 278 239 201 162 123

3,840 3,880 646 581 517 452 388 323 284 245 207 168 129

3,880 3,920 656 591 527 462 398 333 290 251 213 174 135

3,920 3,960 666 601 537 472 408 343 296 257 219 180 141

3,960 4,000 676 611 547 482 418 353 302 263 225 186 147

4,000 4,040 686 621 557 492 428 363 308 269 231 192 153

4,040 4,080 696 631 567 502 438 373 314 275 237 198 159

4,080 4,120 706 641 577 512 448 383 320 281 243 204 165

4,120 4,160 716 651 587 522 458 393 328 287 249 210 171

4,160 4,200 726 661 597 532 468 403 338 293 255 216 177

4,200 4,240 736 671 607 542 478 413 348 299 261 222 183

4,240 4,280 746 681 617 552 488 423 358 305 267 228 189

4,280 4,320 756 691 627 562 498 433 368 311 273 234 195

4,320 4,360 766 701 637 572 508 443 378 317 279 240 201

4,360 4,400 776 711 647 582 518 453 388 324 285 246 207

4,400 4,440 786 721 657 592 528 463 398 334 291 252 213

4,440 4,480 796 731 667 602 538 473 408 344 297 258 219

4,480 4,520 806 741 677 612 548 483 418 354 303 264 225

4,520 4,560 816 751 687 622 558 493 428 364 309 270 231

4,560 4,600 826 761 697 632 568 503 438 374 315 276 237

4,600 4,640 836 771 707 642 578 513 448 384 321 282 243

4,640 4,680 846 781 717 652 588 523 458 394 329 288 249

4,680 4,720 856 791 727 662 598 533 468 404 339 294 255

4,720 4,760 866 801 737 672 608 543 478 414 349 300 261

4,760 4,800 876 811 747 682 618 553 488 424 359 306 267

4,800 4,840 886 821 757 692 628 563 498 434 369 312 273

4,840 4,880 896 831 767 702 638 573 508 444 379 318 279

4,880 4,920 906 841 777 712 648 583 518 454 389 325 285

4,920 4,960 916 851 787 722 658 593 528 464 399 335 291

4,960 5,000 926 861 797 732 668 603 538 474 409 345 297

5,000 5,040 936 871 807 742 678 613 548 484 419 355 303

5,040 5,080 946 881 817 752 688 623 558 494 429 365 309

Page 18
MARRIED Persons—MONTHLY Payroll Period

(For Wages Paid Through December 2004)

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 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

540 560 00000000000

560 580 00000000000

580 600 00000000000

600 640 00000000000

640 680 00000000000

680 720 30000000000

720 760 70000000000

760 800 11 0 0 0 0 0 0 0 0 0 0

800 840 15 0 0 0 0 0 0 0 0 0 0

840 880 19 0 0 0 0 0 0 0 0 0 0

880 920 23 0 0 0 0 0 0 0 0 0 0

920 960 27 2 0 0 0 0 0 0 0 0 0

960 1,000 31 6 0 0 0 0 0 0 0 0 0

1,000 1,040 35 10 0 0 0 0 0 0 0 0 0

1,040 1,080 39 14 0 0 0 0 0 0 0 0 0

1,080 1,120 43 18 0 0 0 0 0 0 0 0 0

1,120 1,160 47 22 0 0 0 0 0 0 0 0 0

1,160 1,200 51 26 0 0 0 0 0 0 0 0 0

1,200 1,240 55 30 4 0 0 0 0 0 0 0 0

1,240 1,280 59 34 8 0 0 0 0 0 0 0 0

1,280 1,320 63 38 12 0 0 0 0 0 0 0 0

1,320 1,360 67 42 16 0 0 0 0 0 0 0 0

1,360 1,400 71 46 20 0 0 0 0 0 0 0 0

1,400 1,440 75 50 24 0 0 0 0 0 0 0 0

1,440 1,480 79 54 28 2 0 0 0 0 0 0 0

1,480 1,520 83 58 32 6 0 0 0 0 0 0 0

1,520 1,560 87 62 36 10 0 0 0 0 0 0 0

1,560 1,600 91 66 40 14 0 0 0 0 0 0 0

1,600 1,640 95 70 44 18 0 0 0 0 0 0 0

1,640 1,680 99 74 48 22 0 0 0 0 0 0 0

1,680 1,720 103 78 52 26 0 0 0 0 0 0 0

1,720 1,760 107 82 56 30 4 0 0 0 0 0 0

1,760 1,800 111 86 60 34 8 0 0 0 0 0 0

1,800 1,840 115 90 64 38 12 0 0 0 0 0 0

1,840 1,880 119 94 68 42 16 0 0 0 0 0 0

1,880 1,920 125 98 72 46 20 0 0 0 0 0 0

1,920 1,960 131 102 76 50 24 0 0 0 0 0 0

1,960 2,000 137 106 80 54 28 2 0 0 0 0 0

2,000 2,040 143 110 84 58 32 6 0 0 0 0 0

2,040 2,080 149 114 88 62 36 10 0 0 0 0 0

2,080 2,120 155 118 92 66 40 14 0 0 0 0 0

2,120 2,160 161 123 96 70 44 18 0 0 0 0 0

2,160 2,200 167 129 100 74 48 22 0 0 0 0 0

2,200 2,240 173 135 104 78 52 26 0 0 0 0 0

2,240 2,280 179 141 108 82 56 30 4 0 0 0 0

2,280 2,320 185 147 112 86 60 34 8 0 0 0 0

2,320 2,360 191 153 116 90 64 38 12 0 0 0 0

2,360 2,400 197 159 120 94 68 42 16 0 0 0 0

2,400 2,440 203 165 126 98 72 46 20 0 0 0 0

2,440 2,480 209 171 132 102 76 50 24 0 0 0 0

2,480 2,520 215 177 138 106 80 54 28 3 0 0 0

2,520 2,560 221 183 144 110 84 58 32 7 0 0 0

2,560 2,600 227 189 150 114 88 62 36 11 0 0 0

2,600 2,640 233 195 156 118 92 66 40 15 0 0 0

2,640 2,680 239 201 162 123 96 70 44 19 0 0 0

2,680 2,720 245 207 168 129 100 74 48 23 0 0 0

2,720 2,760 251 213 174 135 104 78 52 27 1 0 0

2,760 2,800 257 219 180 141 108 82 56 31 5 0 0

2,800 2,840 263 225 186 147 112 86 60 35 9 0 0

2,840 2,880 269 231 192 153 116 90 64 39 13 0 0

2,880 2,920 275 237 198 159 120 94 68 43 17 0 0

2,920 2,960 281 243 204 165 126 98 72 47 21 0 0

2,960 3,000 287 249 210 171 132 102 76 51 25 0 0

3,000 3,040 293 255 216 177 138 106 80 55 29 3 0

3,040 3,080 299 261 222 183 144 110 84 59 33 7 0

3,080 3,120 305 267 228 189 150 114 88 63 37 11 0

3,120 3,160 311 273 234 195 156 118 92 67 41 15 0

3,160 3,200 317 279 240 201 162 124 96 71 45 19 0

3,200 3,240 323 285 246 207 168 130 100 75 49 23 0

Page 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 Through December 2004)

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 $329 $291 $252 $213 $174 $136 $104 $79 $53 $27 $1

3,280 3,320 335 297 258 219 180 142 108 83 57 31 5

3,320 3,360 341 303 264 225 186 148 112 87 61 35 9

3,360 3,400 347 309 270 231 192 154 116 91 65 39 13

3,400 3,440 353 315 276 237 198 160 121 95 69 43 17

3,440 3,480 359 321 282 243 204 166 127 99 73 47 21

3,480 3,520 365 327 288 249 210 172 133 103 77 51 25

3,520 3,560 371 333 294 255 216 178 139 107 81 55 29

3,560 3,600 377 339 300 261 222 184 145 111 85 59 33

3,600 3,640 383 345 306 267 228 190 151 115 89 63 37

3,640 3,680 389 351 312 273 234 196 157 119 93 67 41

3,680 3,720 395 357 318 279 240 202 163 124 97 71 45

3,720 3,760 401 363 324 285 246 208 169 130 101 75 49

3,760 3,800 407 369 330 291 252 214 175 136 105 79 53

3,800 3,840 413 375 336 297 258 220 181 142 109 83 57

3,840 3,880 419 381 342 303 264 226 187 148 113 87 61

3,880 3,920 425 387 348 309 270 232 193 154 117 91 65

3,920 3,960 431 393 354 315 276 238 199 160 121 95 69

3,960 4,000 437 399 360 321 282 244 205 166 127 99 73

4,000 4,040 443 405 366 327 288 250 211 172 133 103 77

4,040 4,080 449 411 372 333 294 256 217 178 139 107 81

4,080 4,120 455 417 378 339 300 262 223 184 145 111 85

4,120 4,160 461 423 384 345 306 268 229 190 151 115 89

4,160 4,200 467 429 390 351 312 274 235 196 157 119 93

4,200 4,240 473 435 396 357 318 280 241 202 163 125 97

4,240 4,280 479 441 402 363 324 286 247 208 169 131 101

4,280 4,320 485 447 408 369 330 292 253 214 175 137 105

4,320 4,360 491 453 414 375 336 298 259 220 181 143 109

4,360 4,400 497 459 420 381 342 304 265 226 187 149 113

4,400 4,440 503 465 426 387 348 310 271 232 193 155 117

4,440 4,480 509 471 432 393 354 316 277 238 199 161 122

4,480 4,520 515 477 438 399 360 322 283 244 205 167 128

4,520 4,560 521 483 444 405 366 328 289 250 211 173 134

4,560 4,600 527 489 450 411 372 334 295 256 217 179 140

4,600 4,640 533 495 456 417 378 340 301 262 223 185 146

4,640 4,680 539 501 462 423 384 346 307 268 229 191 152

4,680 4,720 545 507 468 429 390 352 313 274 235 197 158

4,720 4,760 551 513 474 435 396 358 319 280 241 203 164

4,760 4,800 557 519 480 441 402 364 325 286 247 209 170

4,800 4,840 563 525 486 447 408 370 331 292 253 215 176

4,840 4,880 569 531 492 453 414 376 337 298 259 221 182

4,880 4,920 575 537 498 459 420 382 343 304 265 227 188

4,920 4,960 581 543 504 465 426 388 349 310 271 233 194

4,960 5,000 587 549 510 471 432 394 355 316 277 239 200

5,000 5,040 593 555 516 477 438 400 361 322 283 245 206

5,040 5,080 599 561 522 483 444 406 367 328 289 251 212

5,080 5,120 605 567 528 489 450 412 373 334 295 257 218

5,120 5,160 611 573 534 495 456 418 379 340 301 263 224

5,160 5,200 617 579 540 501 462 424 385 346 307 269 230

5,200 5,240 623 585 546 507 468 430 391 352 313 275 236

5,240 5,280 629 591 552 513 474 436 397 358 319 281 242

5,280 5,320 635 597 558 519 480 442 403 364 325 287 248

5,320 5,360 641 603 564 525 486 448 409 370 331 293 254

5,360 5,400 647 609 570 531 492 454 415 376 337 299 260

5,400 5,440 656 615 576 537 498 460 421 382 343 305 266

5,440 5,480 666 621 582 543 504 466 427 388 349 311 272

5,480 5,520 676 627 588 549 510 472 433 394 355 317 278

5,520 5,560 686 633 594 555 516 478 439 400 361 323 284

5,560 5,600 696 639 600 561 522 484 445 406 367 329 290

5,600 5,640 706 645 606 567 528 490 451 412 373 335 296

5,640 5,680 716 651 612 573 534 496 457 418 379 341 302

5,680 5,720 726 661 618 579 540 502 463 424 385 347 308

5,720 5,760 736 671 624 585 546 508 469 430 391 353 314

5,760 5,800 746 681 630 591 552 514 475 436 397 359 320

5,800 5,840 756 691 636 597 558 520 481 442 403 365 326

5,840 5,880 766 701 642 603 564 526 487 448 409 371 332

Page 20
SINGLE Persons—DAILY OR MISCELLANEOUS Payroll Period

(For Wages Paid Through December 2004)

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 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

12 15 00000000000

15 18 10000000000

18 21 10000000000

21 24 10000000000

24 27 20000000000

27 30 21000000000

30 33 21000000000

33 36 21000000000

36 39 32000000000

39 42 32100000000

42 45 42100000000

45 48 42100000000

48 51 53200000000

51 54 53210000000

54 57 54210000000

57 60 64210000000

60 63 65320000000

63 66 75321000000

66 69 75421000000

69 72 86421000000

72 75 86532000000

75 78 97532100000

78 81 97542100000

81 84 98642100000

84 87 10 8 6 5 3 2 0 0 0 0 0

87 90 10 9 7 5 3 2 1 0 0 0 0

90 93 11 9 7 5 4 2 1 0 0 0 0

93 96 11 10 8 6 4 2 1 0 0 0 0

96 99 12 10 8 6 5 3 2 0 0 0 0

99 102 12 10 9 7 5 3 2 1 0 0 0

102 105 13 11 9 7 5 4 2 1 0 0 0

105 108 13 11 10 8 6 4 2 1 0 0 0

108 111 14 12 10 8 6 5 3 2 0 0 0

111 114 14 12 10 9 7 5 3 2 1 0 0

114 117 14 13 11 9 7 5 4 2 1 0 0

117 120 15 13 11 10 8 6 4 2 1 0 0

120 123 16 14 12 10 8 6 5 3 2 0 0

123 126 16 14 12 10 9 7 5 3 2 1 0

126 129 17 14 13 11 9 7 6 4 2 1 0

129 132 18 15 13 11 10 8 6 4 2 1 0

132 135 19 16 14 12 10 8 6 5 3 2 0

135 138 19 16 14 12 10 9 7 5 3 2 1

138 141 20 17 14 13 11 9 7 6 4 2 1

141 144 21 18 15 13 11 10 8 6 4 3 1

144 147 22 19 16 14 12 10 8 6 5 3 2

147 150 22 19 16 14 12 10 9 7 5 3 2

150 153 23 20 17 14 13 11 9 7 6 4 2

153 156 24 21 18 15 13 11 10 8 6 4 3

156 159 25 22 19 16 14 12 10 8 6 5 3

159 162 25 22 19 16 14 12 10 9 7 5 3

162 165 26 23 20 17 14 13 11 9 7 6 4

165 168 27 24 21 18 15 13 11 10 8 6 4

168 171 28 25 22 19 16 14 12 10 8 6 5

171 174 28 25 22 19 16 14 12 10 9 7 5

174 177 29 26 23 20 17 14 13 11 9 7 6

177 180 30 27 24 21 18 15 13 11 10 8 6

180 183 31 28 25 22 19 16 14 12 10 8 6

183 186 31 28 25 22 19 16 14 12 10 9 7

186 189 32 29 26 23 20 17 15 13 11 9 7

189 192 33 30 27 24 21 18 15 13 11 10 8

192 195 34 31 28 25 22 19 16 14 12 10 8

195 198 34 31 28 25 22 19 17 14 12 10 9

198 201 35 32 29 26 23 20 17 15 13 11 9

201 204 36 33 30 27 24 21 18 15 13 11 10

204 207 37 34 31 28 25 22 19 16 14 12 10

207 210 37 34 31 28 25 22 20 17 14 12 11

210 213 38 35 32 29 26 23 20 17 15 13 11

213 216 39 36 33 30 27 24 21 18 15 13 11

216 219 40 37 34 31 28 25 22 19 16 14 12

Page 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 Through December 2004)

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—

$219 $222 $40 $37 $34 $31 $28 $25 $23 $20 $17 $14 $12

222 225 41 38 35 32 29 26 23 20 17 15 13

225 228 42 39 36 33 30 27 24 21 18 15 13

228 231 43 40 37 34 31 28 25 22 19 16 14

231 234 43 40 37 34 31 28 26 23 20 17 14

234 237 44 41 38 35 32 29 26 23 20 17 15

237 240 45 42 39 36 33 30 27 24 21 18 15

240 243 46 43 40 37 34 31 28 25 22 19 16

243 246 46 43 40 37 34 31 29 26 23 20 17

246 249 47 44 41 38 35 32 29 26 23 20 17

249 252 48 45 42 39 36 33 30 27 24 21 18

252 255 49 46 43 40 37 34 31 28 25 22 19

255 258 49 46 43 40 37 34 32 29 26 23 20

258 261 50 47 44 41 38 35 32 29 26 23 20

261 264 51 48 45 42 39 36 33 30 27 24 21

264 267 52 49 46 43 40 37 34 31 28 25 22

267 270 53 49 46 43 40 37 35 32 29 26 23

270 273 53 50 47 44 41 38 35 32 29 26 23

273 276 54 51 48 45 42 39 36 33 30 27 24

276 279 55 52 49 46 43 40 37 34 31 28 25

279 282 56 53 49 46 43 40 38 35 32 29 26

282 285 57 53 50 47 44 41 38 35 32 29 26

285 288 58 54 51 48 45 42 39 36 33 30 27

288 291 58 55 52 49 46 43 40 37 34 31 28

291 294 59 56 53 49 46 43 41 38 35 32 29

294 297 60 57 53 50 47 44 41 38 35 32 29

297 300 61 58 54 51 48 45 42 39 36 33 30

300 303 62 58 55 52 49 46 43 40 37 34 31

303 306 63 59 56 53 49 46 44 41 38 35 32

306 309 63 60 57 53 50 47 44 41 38 35 32

309 312 64 61 58 54 51 48 45 42 39 36 33

312 315 65 62 58 55 52 49 46 43 40 37 34

315 318 66 63 59 56 53 49 47 44 41 38 35

318 321 67 63 60 57 53 50 47 44 41 38 35

321 324 68 64 61 58 54 51 48 45 42 39 36

324 327 69 65 62 58 55 52 49 46 43 40 37

327 330 69 66 63 59 56 53 50 47 44 41 38

330 333 70 67 64 60 57 53 50 47 44 41 38

333 336 71 68 64 61 58 54 51 48 45 42 39

336 339 72 69 65 62 59 55 52 49 46 43 40

339 341 73 69 66 63 59 56 53 49 46 43 40

341 343 73 70 66 63 60 56 53 50 47 44 41

343 345 74 70 67 64 60 57 54 50 47 44 41

345 347 74 71 68 64 61 58 54 51 48 45 42

347 349 75 71 68 65 61 58 55 51 48 45 42

349 351 75 72 69 65 62 59 55 52 49 46 43

351 353 76 73 69 66 63 59 56 53 49 46 43

353 355 76 73 70 66 63 60 56 53 50 47 44

355 357 77 74 70 67 64 60 57 54 50 47 44

357 359 78 74 71 68 64 61 58 54 51 48 45

359 361 78 75 71 68 65 61 58 55 51 48 45

361 363 79 75 72 69 65 62 59 55 52 49 46

363 365 79 76 73 69 66 63 59 56 53 49 46

365 367 80 77 73 70 66 63 60 56 53 50 47

367 369 80 77 74 70 67 64 60 57 54 50 47

369 371 81 78 74 71 68 64 61 58 54 51 48

371 373 82 78 75 72 68 65 61 58 55 51 48

373 375 82 79 75 72 69 65 62 59 55 52 49

375 377 83 79 76 73 69 66 63 59 56 53 49

377 379 83 80 77 73 70 67 63 60 56 53 50

379 381 84 80 77 74 70 67 64 60 57 54 50

381 383 84 81 78 74 71 68 64 61 58 54 51

383 385 85 82 78 75 72 68 65 62 58 55 52

385 387 85 82 79 75 72 69 65 62 59 55 52

387 389 86 83 79 76 73 69 66 63 59 56 53

389 391 87 83 80 77 73 70 67 63 60 57 53

Page 22
MARRIED Persons—DAILY OR MISCELLANEOUS Payroll Period

(For Wages Paid Through December 2004)

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 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

27 30 00000000000

30 33 00000000000

33 36 00000000000

36 39 10000000000

39 42 10000000000

42 45 10000000000

45 48 20000000000

48 51 21000000000

51 54 21000000000

54 57 21000000000

57 60 32000000000

60 63 32100000000

63 66 32100000000

66 69 42100000000

69 72 43200000000

72 75 43210000000

75 78 53210000000

78 81 54210000000

81 84 54320000000

84 87 54321000000

87 90 65321000000

90 93 65421000000

93 96 75432000000

96 99 75432100000

99 102 86532100000

102 105 86543100000

105 108 97543200000

108 111 97543210000

111 114 10 8 6 5 3 2 1 0 0 0 0

114 117 10 8 6 5 4 3 1 0 0 0 0

117 120 10 9 7 5 4 3 2 0 0 0 0

120 123 11 9 7 5 4 3 2 1 0 0 0

123 126 11 10 8 6 5 3 2 1 0 0 0

126 129 12 10 8 6 5 4 3 1 0 0 0

129 132 12 10 9 7 5 4 3 2 0 0 0

132 135 13 11 9 7 6 4 3 2 1 0 0

135 138 13 11 10 8 6 5 3 2 1 0 0

138 141 14 12 10 8 6 5 4 3 1 0 0

141 144 14 12 10 9 7 5 4 3 2 0 0

144 147 14 13 11 9 7 6 4 3 2 1 0

147 150 15 13 11 10 8 6 5 3 2 1 0

150 153 15 14 12 10 8 6 5 4 3 1 0

153 156 16 14 12 10 9 7 5 4 3 2 0

156 159 16 14 13 11 9 7 6 4 3 2 1

159 162 17 15 13 11 10 8 6 5 3 2 1

162 165 17 15 14 12 10 8 6 5 4 3 1

165 168 18 16 14 12 10 9 7 5 4 3 2

168 171 18 16 14 13 11 9 7 6 4 3 2

171 174 19 17 15 13 11 10 8 6 5 3 2

174 177 19 17 15 14 12 10 8 6 5 4 3

177 180 19 18 16 14 12 10 9 7 5 4 3

180 183 20 18 16 14 13 11 9 7 6 4 3

183 186 20 19 17 15 13 11 10 8 6 5 3

186 189 21 19 17 15 14 12 10 8 6 5 4

189 192 21 19 18 16 14 12 10 9 7 5 4

192 195 22 20 18 16 15 13 11 9 7 6 4

195 198 22 20 19 17 15 13 11 10 8 6 5

198 201 23 21 19 17 15 14 12 10 8 6 5

201 204 23 21 19 18 16 14 12 10 9 7 5

204 207 23 22 20 18 16 15 13 11 9 7 6

207 210 24 22 20 19 17 15 13 11 10 8 6

210 213 24 23 21 19 17 15 14 12 10 8 6

213 216 25 23 21 19 18 16 14 12 11 9 7

216 219 25 23 22 20 18 16 15 13 11 9 7

219 222 26 24 22 20 19 17 15 13 11 10 8

222 225 26 24 23 21 19 17 15 14 12 10 8

225 228 27 25 23 21 19 18 16 14 12 11 9

228 231 27 25 23 22 20 18 16 15 13 11 9

231 234 28 26 24 22 20 19 17 15 13 11 10

Page 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 Through December 2004)

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 $28 $26 $24 $23 $21 $19 $17 $15 $14 $12 $10

237 240 28 27 25 23 21 19 18 16 14 12 11

240 243 29 27 25 23 22 20 18 16 15 13 11

243 246 29 28 26 24 22 20 19 17 15 13 11

246 249 30 28 26 24 23 21 19 17 15 14 12

249 252 30 28 27 25 23 21 19 18 16 14 12

252 255 31 29 27 25 24 22 20 18 16 15 13

255 258 32 29 28 26 24 22 20 19 17 15 13

258 261 33 30 28 26 24 23 21 19 17 15 14

261 264 33 30 28 27 25 23 21 19 18 16 14

264 267 34 31 29 27 25 24 22 20 18 16 15

267 270 35 32 29 28 26 24 22 20 19 17 15

270 273 36 33 30 28 26 24 23 21 19 17 15

273 276 36 33 30 28 27 25 23 21 20 18 16

276 279 37 34 31 29 27 25 24 22 20 18 16

279 282 38 35 32 29 28 26 24 22 20 19 17

282 285 39 36 33 30 28 26 24 23 21 19 17

285 288 39 36 33 30 28 27 25 23 21 20 18

288 291 40 37 34 31 29 27 25 24 22 20 18

291 294 41 38 35 32 29 28 26 24 22 20 19

294 297 42 39 36 33 30 28 26 24 23 21 19

297 300 42 39 36 33 30 28 27 25 23 21 20

300 303 43 40 37 34 31 29 27 25 24 22 20

303 306 44 41 38 35 32 29 28 26 24 22 20

306 309 45 42 39 36 33 30 28 26 24 23 21

309 312 45 42 39 36 33 30 28 27 25 23 21

312 315 46 43 40 37 34 31 29 27 25 24 22

315 318 47 44 41 38 35 32 29 28 26 24 22

318 321 48 45 42 39 36 33 30 28 26 24 23

321 324 48 45 42 39 36 33 30 28 27 25 23

324 327 49 46 43 40 37 34 31 29 27 25 24

327 330 50 47 44 41 38 35 32 29 28 26 24

330 333 51 48 45 42 39 36 33 30 28 26 24

333 336 51 48 45 42 39 36 33 30 29 27 25

336 339 52 49 46 43 40 37 34 31 29 27 25

339 341 53 50 47 44 41 38 35 32 29 28 26

341 343 53 50 47 44 41 38 35 32 30 28 26

343 345 54 51 48 45 42 39 36 33 30 28 26

345 347 54 51 48 45 42 39 36 33 30 28 27

347 349 55 52 49 46 43 40 37 34 31 29 27

349 351 55 52 49 46 43 40 37 34 31 29 27

351 353 56 53 50 47 44 41 38 35 32 29 28

353 355 56 53 50 47 44 41 38 35 32 30 28

355 357 57 54 51 48 45 42 39 36 33 30 28

357 359 57 54 51 48 45 42 39 36 33 30 28

359 361 58 55 52 49 46 43 40 37 34 31 29

361 363 58 55 52 49 46 43 40 37 34 31 29

363 365 59 56 53 50 47 44 41 38 35 32 29

365 367 59 56 53 50 47 44 41 38 35 32 30

367 369 60 57 54 51 48 45 42 39 36 33 30

369 371 60 57 54 51 48 45 42 39 36 33 30

371 373 61 58 55 52 49 46 43 40 37 34 31

373 375 61 58 55 52 49 46 43 40 37 34 31

375 377 62 59 56 53 50 47 44 41 38 35 32

377 379 62 59 56 53 50 47 44 41 38 35 32

379 381 63 60 57 54 51 48 45 42 39 36 33

381 383 63 60 57 54 51 48 45 42 39 36 33

383 385 64 61 58 55 52 49 46 43 40 37 34

385 387 64 61 58 55 52 49 46 43 40 37 34

387 389 65 62 59 56 53 50 47 44 41 38 35

389 391 65 62 59 56 53 50 47 44 41 38 35

391 393 66 63 60 57 54 51 48 45 42 39 36

393 395 66 63 60 57 54 51 48 45 42 39 36

395 397 67 64 61 58 55 52 49 46 43 40 37

397 399 67 64 61 58 55 52 49 46 43 40 37

399 401 68 65 62 59 56 53 50 47 44 41 38

Page 24
Alternative Methods for Formula Tables for Percentage

Figuring Withholding Method Withholding (for

Automated Payroll Systems) You may use various methods of figuring income tax

withholding. Use the method that best suits your payroll Two Formula Tables for Percentage Method Withholding system and employees. Pub. 15-A, Employer’s Supple- are on pages 26 and 27. The differences in the Alternative mental Tax Guide, describes these alternatives, including Percentage Method formulas and the steps for figuring

annualized wages, average estimated wages, cumulative withheld tax for different payroll systems are shown in this

wages, and part-year employment. example.

Other methods. You may use other methods and tables MARRIED PERSON

for withholding taxes, as long as the amount of tax withheld (Weekly Payroll Period)

is consistently about the same as it would be under the

Percentage Method. If you develop an alternative method If wages exceeding the allowance amount are over $154 but

not over $429: or table, you should test the full range of wage and allowance situations to be sure that they meet the tolerances Method: Income Tax Withheld:

contained in Regulations section 31.3402(h)(4)-1 as Percentage (page 3) 10% of excess over $154 shown in the chart below.

Alternative 1 (page 26) 10% of such wages minus $15.40

Alternative 2 (page 27) Such wages minus $154, times If the tax required to be The annual tax withheld 10% of remainder withheld under the annual under your method may not

percentage rate is— differ by more than— When employers use the Percentage Method or the Less than $10 $9.99 Formula Tables for Percentage Method Withholding, the

$10 or more but under $100 $10 plus 10% of the excess tax for the pay period may be rounded to the nearest dollar.

over $10 If rounding is used, it must be used consistently. Withheld

tax amounts should be rounded to the nearest whole dollar $100 or more but under $19 plus 3% of the excess

$1,000 over $100 by: (a) dropping amounts under 50 cents and (b) increasing amounts from 50 to 99 cents to the next higher dollar. $1,000 or more $46 plus 1% of the excess This rounding will be considered to meet the tolerances over $1,000 under section 3402(h)(4).

Page 25
(For Wages Paid Through December 2004)

Alternative 1.—Tables for Percentage Method Withholding Computations

Table A(1)—WEEKLY PAYROLL PERIOD (Amount for each allowance claimed is $59.62)

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

Table B(1)—BIWEEKLY PAYROLL PERIOD (Amount for each allowance claimed is $119.23)

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

Table C(1)—SEMIMONTHLY PAYROLL PERIOD (Amount for each allowance claimed is $129.17)

Single Person Married Person

If the wage in excess of

allowance amount is:

If the wage in excess of

allowance amount is:

The income tax to be

withheld is:

The income tax to be

withheld is:

Of such

wage—

Of such

wage—

From

product

From

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

Table D(1)—MONTHLY PAYROLL PERIOD (Amount for each allowance claimed is $258.33)

Single Person Married Person

If the wage in excess of

allowance amount is:

If the wage in excess of

allowance amount is:

The income tax to be

withheld is:

The income tax to be

withheld is:

Of such

wage—

Of such

wage—

From

product

From

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

Table E(1)—DAILY OR MISCELLANEOUS PAYROLL PERIOD

(Amount for each allowance claimed per day for such period is $11.92)

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

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

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

combined bracket rates, e.g., $0 to $51 and $51 to $187 combined to read,

Over $0, But not over $187.

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%

— —

— —

— —

—

— —

—

10% less

15% less

25% less

28% less

33% less

35% less

—$51 $0 $0

$0 $0

$0 $0

$0 $0

$0 $0

$0 $0 —$154

$51 —$187 $5.10 $154 —$429 $15.40

$187 —$592 $14.45 $429 —$1,245 $36.85

$592 —$1,317 $73.65 $1,245 —$2,270 $161.35

$1,317 —$2,860 $113.16 $2,270 —$3,568 $229.45

$2,860 —$6,177 $256.16 $3,568 —$6,271 $407.85

$6,177 $379.70 $6,271 $533.27

$0 —$102 $0 —$308

$102 —$373 $10.20 $308 —$858 $30.80

$373 —$1,185 $28.85 $858 —$2,490 $73.70

$1,185 —$2,635 $147.35 $2,490 —$4,540 $322.70

$2,635 —$5,719 $226.40 $4,540 —$7,137 $458.90

$5,719 —$12,354 $512.35 $7,137 —$12,542 $815.75

$12,354 $759.43 $12,542 $1,066.59

$0 —$110 $0 —$333

$110 —$404 $11.00 $333 —$929 $33.30

$404 —$1,283 $31.20 $929 —$2,698 $79.75

$1,283 —$2,854 $159.50 $2,698 —$4,919 $349.55

$2,854 —$6,196 $245.12 $4,919 —$7,731 $497.12

$6,196 —$13,383 $554.92 $7,731 —$13,588 $883.67

$13,383 $822.58 $13,588 $1,155.43

$0 —$221 $0 —$667

$221 —$808 $22.10 $667 —$1,858 $66.70

$808 —$2,567 $62.50 $1,858 —$5,396 $159.60

$2,567 —$5,708 $319.20 $5,396 —$9,838 $699.20

$5,708 —$12,392 $490.44 $9,838 —$15,463 $994.34

$12,392 —$26,767 $1,110.04 $15,463 —$27,175 $1,767.49

$26,767 $1,645.38 $27,175 $2,310.99

$0.00 —$10.20 $0.00 —$30.80

$10.20 —$37.30 $1.02 $30.80 —$85.80 $3.08

$37.30 —$118.50 $2.89 $85.80 —$249.00 $7.37

$118.50 —$263.50 $14.74 $249.00 —$454.00 $32.27

$263.50 —$571.90 $22.64 $454.00 —$713.70 $45.89

$571.90 —$1,235.40 $51.24 $713.70 —$1,254.20 $81.57

$1,235.40 $75.94 $1,254.20 $106.65

0%

10% less

15% less

25% less

28% less

33% less

35% less

0%

10% less

15% less

25% less

28% less

33% less

35% less

0%

10% less

15% less

25% less

28% less

33% less

35% less

0%

10% less

15% less

25% less

28% less

33% less

35% less

0%

10% less

15% less

25% less

28% less

33% less

35% less

0%

10% less

15% less

25% less

28% less

33% less

35% less

0%

10% less

15% less

25% less

28% less

33% less

35% less

0%

10% less

15% less

25% less

28% less

33% less

35% less

0%

10% less

15% less

25% less

28% less

33% less

35% less

Page 26
(For Wages Paid Through December 2004)

Alternative 2.—Tables for Percentage Method Withholding Computations

Table A(2)—WEEKLY PAYROLL PERIOD (Amount for each allowance claimed is $59.62)

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%

15%

25%

28%

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

Table C(2)—SEMIMONTHLY PAYROLL PERIOD (Amount for each allowance claimed is $129.17)

Single Person Married Person

If the wage in excess of

allowance amount is:

If the wage in excess of

allowance amount is:

The income tax to be

withheld is:

The income tax to be

withheld is:

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

Table D(2)—MONTHLY PAYROLL PERIOD (Amount for each allowance claimed is $258.33)

Single Person Married Person

If the wage in excess of

allowance amount is:

If the wage in excess of

allowance amount is:

The income tax to be

withheld is:

The income tax to be

withheld is:

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

Table E(2)—DAILY OR MISCELLANEOUS PAYROLL PERIOD

(Amount for each allowance claimed per day for such period is $11.92)

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

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

$187 combined to read, Over $0, But not over $187.

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 $119.23)

33%

— 35% —

— —

— —

— —

— —

10%

Times

Times

Times

Times

0%

$0 —$51 $0.00 $0 —$154 $0.00 

$51 —$187 minus $51.00 $154 —$429 minus $154.00

$187 —$592 minus $96.33 $429 —$1,245 minus $245.67

$592 —$1,317 minus $294.60 $1,245 —$2,270 minus $645.40

$1,317 —$2,860 minus $404.14 $2,270 —$3,568 minus $819.46

$2,860 —$6,177 minus $776.24 $3,568 —$6,271 minus $1,235.91

$6,177 minus $1,084.86 $6,271 minus $1,523.63

$0 —$102 $0.00 $0 —$308 $0.00 

$102 —$373 minus $102.00 $308 —$858 minus $308.00

$373 —$1,185 minus $192.33 $858 —$2,490 minus $491.33

$1,185 —$2,635 minus $589.40 $2,490 —$4,540 minus $1,290.80

$2,635 —$5,719 minus $808.57 $4,540 —$7,137 minus $1,638.93

$5,719 —$12,354 minus $1,552.58 $7,137 —$12,542 minus $2,471.97

$12,354 minus $2,169.80 $12,542 minus $3,047.40

$0 —$110 $0.00 $0 —$333 $0.00 

$110 —$404 minus $110.00 $333 —$929 minus $333.00

$404 —$1,283 minus $208.00 $929 —$2,698 minus $531.67

$1,283 —$2,854 minus $638.00 $2,698 —$4,919 minus $1,398.20

$2,854 —$6,196 minus $875.43 $4,919 —$7,731 minus $1,775.43

$6,196 —$13,383 minus $1,681.58 $7,731 —$13,588 minus $2,677.79

$13,383 minus $2,350.23 $13,588 minus $3,301.23

$0 —$221 $0.00 $0 —$667 $0.00 

$221 —$808 minus $221.00 $667 —$1,858 minus $667.00

$808 —$2,567 minus $416.67 $1,858 —$5,396 minus $1,064.00

$2,567 —$5,708 minus $1,276.80 $5,396 —$9,838 minus $2,796.80

$5,708 —$12,392 minus $1,751.57 $9,838 —$15,463 minus $3,551.21

$12,392 —$26,767 minus $3,363.76 $15,463 —$27,175 minus $5,356.03

$26,767 minus $4,701.09 $27,175 minus $6,602.83

$0.00 —$10.20 $0.00 $0.00 —$30.80 $0.00 

$10.20 —$37.30 minus $10.20 $30.80 —$85.80 minus $30.80

$37.30 —$118.50 minus $19.23 $85.80 —$249.00 minus $49.13

$118.50 —$263.50 minus $58.94 $249.00 —$454.00 minus $129.08

$263.50 —$571.90 minus $80.86 $454.00 —$713.70 minus $163.89

$571.90 —$1,235.40 minus $155.26 $713.70 —$1,254.20 minus $247.18

$1,235.40 minus $216.97 $1,254.20 minus $304.71

0%

15%

25%

28%

33%

35%

10%

0%

15%

25%

28%

33%

35%

10%

0%

15%

25%

28%

33%

35%

10%

0%

15%

25%

28%

33%

35%

10%

0%

15%

25%

28%

33%

35%

10%

0%

15%

25%

28%

33%

35%

10%

15%

25%

28%

33%

35%

10%

0%

15%

25%

28%

33%

35%

10%

0%

15%

25%

28%

33%

35%

10%

Page 27
holding Computations on page 27. In the tables for Wage Bracket Percentage Computing Income Tax Withholding From Wages Exceeding Allowance Amount on pages 33-36, the reduc- Method Tables (for Automated tion factor does not include an amount for the number of

allowances claimed. Payroll Systems) Use the kind of wage bracket table that best suits your

The Wage Bracket Percentage Method Tables show the payroll system. For example, some payroll systems autogross wage brackets that apply to each withholding per- matically subtract from wages the allowance amount for

centage rate for employees with up to nine withholding each employee before finding the amount of tax to withallowances. These tables also show the computation fac- hold. The tables for Computing Income Tax Withholding

tors for each number of withholding allowances and the From Wages Exceeding Allowance Amount can be

applicable wage bracket. The computation factors are used in these systems. The reduction factors in these

used to figure the amount of withholding tax by a percent- tables do not include the allowance amount that was autoage method. matically subtracted before applying the table factors in the Two kinds of Wage Bracket Percentage Method Ta- calculation. For other systems that do not separately sub- bles are shown. Each has tables for married and single tract the allowance amount, use the tables for Computing persons for weekly, biweekly, semimonthly, and monthly Income Tax Withholding From Gross Wages. payroll periods. When employers use the Wage Bracket Percentage The difference between the two kinds of tables is the

Method Tables, the tax for the period may be rounded to reduction factor to be subtracted from wages before multiplying by the applicable percentage withholding rate. In the the nearest dollar. If rounding is used, it must be used

tables for Computing Income Tax Withholding From consistently. Withheld tax amounts should be rounded to

Gross Wages on pages 29-32, the reduction factor in- the nearest whole dollar by: (a) dropping amounts under

cludes both the amount for withholding allowances 50 cents and (b) increasing amounts from 50 to 99 cents to

claimed and a rate adjustment factor as shown in the the next higher dollar. Such rounding will be deemed to

Alternative 2—Tables for Percentage Method With- meet the tolerances under section 3402(h)(4).

Page 28
(For Wages Paid Through December 2004)

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 $59.62 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

15%

25%

28%

33%

. . . . . . . . . . . . 35%

. . . . . . . . . . . .

. . . . . . . . . . . .

. . . . . . . . . . . .

. . . . . . . . . . . .

. . . . . . . . . . . .

. . . . . . . . . . . .

. . . . . . . . . . . .

. . . . . . . . . . . .

. . . . . . . . . . . .

subtract 10%

subtract

subtract

subtract

subtract

subtract

15%

25%

28%

33%

35%

subtract 10%

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

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 $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 $187.00 $51.00 $0.00 $429.00 $154.00

$187.00 $592.00 $96.33 $429.00 $1,245.00 $245.67

$592.00 $1,317.00 $294.60 $1,245.00 $2,270.00 $645.40

$1,317.00 $2,860.00 $404.14 $2,270.00 $3,568.00 $819.46

$2,860.00 $6,177.00 $776.24 $3,568.00 $6,271.00 $1,235.91

$6,177.00 $1,084.86 $6,271.00 $1,523.63

$246.62 $110.62 $488.62 $213.62

$246.62 $651.62 $155.95 $488.62 $1,304.62 $305.29

$651.62 $1,376.62 $354.22 $1,304.62 $2,329.62 $705.02

$1,376.62 $2,919.62 $463.76 $2,329.62 $3,627.62 $879.08

$2,919.62 $6,236.62 $835.86 $3,627.62 $6,330.62 $1,295.53

$6,236.62 $1,144.48 $6,330.62 $1,583.25

$306.24 $170.24 $548.24 $273.24

$306.24 $711.24 $215.57 $548.24 $1,364.24 $364.91

$711.24 $1,436.24 $413.84 $1,364.24 $2,389.24 $764.64

$1,436.24 $2,979.24 $523.38 $2,389.24 $3,687.24 $938.70

$2,979.24 $6,296.24 $895.48 $3,687.24 $6,390.24 $1,355.15

$6,296.24 $1,204.10 $6,390.24 $1,642.87

$365.86 $229.86 $607.86 $332.86

$365.86 $770.86 $275.19 $607.86 $1,423.86 $424.53

$770.86 $1,495.86 $473.46 $1,423.86 $2,448.86 $824.26

$1,495.86 $3,038.86 $583.00 $2,448.86 $3,746.86 $998.32

$3,038.86 $6,355.86 $955.10 $3,746.86 $6,449.86 $1,414.77

$6,355.86 $1,263.72 $6,449.86 $1,702.49

$425.48 $289.48 $667.48 $392.48

$425.48 $830.48 $334.81 $667.48 $1,483.48 $484.15

$830.48 $1,555.48 $533.08 $1,483.48 $2,508.48 $883.88

$1,555.48 $3,098.48 $642.62 $2,508.48 $3,806.48 $1,057.94

$3,098.48 $6,415.48 $1,014.72 $3,806.48 $6,509.48 $1,474.39

$6,415.48 $1,323.34 $6,509.48 $1,762.11

$485.10 $349.10 $727.10 $452.10

$485.10 $890.10 $394.43 $727.10 $1,543.10 $543.77

$890.10 $1,615.10 $592.70 $1,543.10 $2,568.10 $943.50

$1,615.10 $3,158.10 $702.24 $2,568.10 $3,866.10 $1,117.56

$3,158.10 $6,475.10 $1,074.34 $3,866.10 $6,569.10 $1,534.01

$6,475.10 $1,382.96 $6,569.10 $1,821.73

$544.72 $408.72 $786.72 $511.72

$544.72 $949.72 $454.05 $786.72 $1,602.72 $603.39

$949.72 $1,674.72 $652.32 $1,602.72 $2,627.72 $1,003.12

$1,674.72 $3,217.72 $761.86 $2,627.72 $3,925.72 $1,177.18

$3,217.72 $6,534.72 $1,133.96 $3,925.72 $6,628.72 $1,593.63

$6,534.72 $1,442.58 $6,628.72 $1,881.35

$604.34 $468.34 $846.34 $571.34

$604.34 $1,009.34 $513.67 $846.34 $1,662.34 $663.01

$1,009.34 $1,734.34 $711.94 $1,662.34 $2,687.34 $1,062.74

$1,734.34 $3,277.34 $821.48 $2,687.34 $3,985.34 $1,236.80

$3,277.34 $6,594.34 $1,193.58 $3,985.34 $6,688.34 $1,653.25

$6,594.34 $1,502.20 $6,688.34 $1,940.97

$663.96 $527.96 $905.96 $630.96

$663.96 $1,068.96 $573.29 $905.96 $1,721.96 $722.63

$1,068.96 $1,793.96 $771.56 $1,721.96 $2,746.96 $1,122.36

$1,793.96 $3,336.96 $881.10 $2,746.96 $4,044.96 $1,296.42

$3,336.96 $6,653.96 $1,253.20 $4,044.96 $6,747.96 $1,712.87

$6,653.96 $1,561.82 $6,747.96 $2,000.59

$723.58 $587.58 $965.58 $690.58

$723.58 $1,128.58 $632.91 $965.58 $1,781.58 $782.25

$1,128.58 $1,853.58 $831.18 $1,781.58 $2,806.58 $1,181.98

$1,853.58 $3,396.58 $940.72 $2,806.58 $4,104.58 $1,356.04

$3,396.58 $6,713.58 $1,312.82 $4,104.58 $6,807.58 $1,772.49

$6,713.58 $1,621.44 $6,807.58 $2,060.21

15%

25%

28%

33%

35%

10%

15%

25%

28%

33%

35%

10%

15%

25%

28%

33%

35%

10%

15%

25%

28%

33%

35%

10%

15%

25%

28%

33%

35%

10%

15%

25%

28%

33%

35%

10%

15%

25%

28%

33%

35%

10%

15%

25%

28%

33%

35%

10%

15%

25%

28%

33%

35%

10%

15%

25%

28%

33%

35%

10%

15%

25%

28%

33%

35%

10%

15%

25%

28%

33%

35%

10%

15%

25%

28%

33%

35%

10%

15%

25%

28%

33%

35%

10%

15%

25%

28%

33%

35%

10%

15%

25%

28%

33%

35%

10%

15%

25%

28%

33%

35%

10%

15%

25%

28%

33%

35%

10%

Page 29
(For Wages Paid Through December 2004)

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 $119.23 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

15%

25%

28%

33%

. . . . . . . . . . . . 35%

. . . . . .

. . . . . . . . . . . .

. . . . . . . . . . . .

. . . . . . . . . . . .

. . . . . . . . . . . .

. . . . . . . . . . . .

. . . . . . . . . . . .

. . . . . . . . . . . .

. . . . . . . . . . . .

subtract 10%

subtract

subtract

subtract

subtract

subtract

15%

25%

28%

33%

35%

subtract 10%

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

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 $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 $0.00

15%

25%

28%

33%

35%

10%

15%

25%

28%

33%

35%

10%

15%

25%

28%

33%

35%

10%

15%

25%

28%

33%

35%

10%

15%

25%

28%

33%

35%

10%

15%

25%

28%

33%

35%

10%

15%

25%

28%

33%

35%

10%

15%

25%

28%

33%

35%

10%

15%

25%

28%

33%

35%

10%

15%

25%

28%

33%

35%

10%

15%

25%

28%

33%

35%

10%

15%

25%

28%

33%

35%

10%

15%

25%

28%

33%

35%

10%

15%

25%

28%

33%

35%

10%

15%

25%

28%

33%

35%

10%

15%

25%

28%

33%

35%

10%

15%

25%

28%

33%

35%

10%

15%

25%

28%

33%

35%

10%

. . . . . .

$373.00 $102.00 $858.00 $308.00

$373.00 $1,185.00 $192.33 $858.00 $2,490.00 $491.33

$1,185.00 $2,635.00 $589.40 $2,490.00 $4,540.00 $1,290.80

$2,635.00 $5,719.00 $808.57 $4,540.00 $7,137.00 $1,638.93

$5,719.00 $12,354.00 $1,552.58 $7,137.00 $12,542.00 $2,471.97

$12,354.00 $2,169.80 $12,542.00 $3,047.40

$492.23 $221.23 $977.23 $427.23

$492.23 $1,304.23 $311.56 $977.23 $2,609.23 $610.56

$1,304.23 $2,754.23 $708.63 $2,609.23 $4,659.23 $1,410.03

$2,754.23 $5,838.23 $927.80 $4,659.23 $7,256.23 $1,758.16

$5,838.23 $12,473.23 $1,671.81 $7,256.23 $12,661.23 $2,591.20

$12,473.23 $2,289.03 $12,661.23 $3,166.63

$611.46 $340.46 $1,096.46 $546.46

$611.46 $1,423.46 $430.79 $1,096.46 $2,728.46 $729.79

$1,423.46 $2,873.46 $827.86 $2,728.46 $4,778.46 $1,529.26

$2,873.46 $5,957.46 $1,047.03 $4,778.46 $7,375.46 $1,877.39

$5,957.46 $12,592.46 $1,791.04 $7,375.46 $12,780.46 $2,710.43

$12,592.46 $2,408.26 $12,780.46 $3,285.86

$730.69 $459.69 $1,215.69 $665.69

$730.69 $1,542.69 $550.02 $1,215.69 $2,847.69 $849.02

$1,542.69 $2,992.69 $947.09 $2,847.69 $4,897.69 $1,648.49

$2,992.69 $6,076.69 $1,166.26 $4,897.69 $7,494.69 $1,996.62

$6,076.69 $12,711.69 $1,910.27 $7,494.69 $12,899.69 $2,829.66

$12,711.69 $2,527.49 $12,899.69 $3,405.09

$849.92 $578.92 $1,334.92 $784.92

$849.92 $1,661.92 $669.25 $1,334.92 $2,966.92 $968.25

$1,661.92 $3,111.92 $1,066.32 $2,966.92 $5,016.92 $1,767.72

$3,111.92 $6,195.92 $1,285.49 $5,016.92 $7,613.92 $2,115.85

$6,195.92 $12,830.92 $2,029.50 $7,613.92 $13,018.92 $2,948.89

$12,830.92 $2,646.72 $13,018.92 $3,524.32

$969.15 $698.15 $1,454.15 $904.15

$969.15 $1,781.15 $788.48 $1,454.15 $3,086.15 $1,087.48

$1,781.15 $3,231.15 $1,185.55 $3,086.15 $5,136.15 $1,886.95

$3,231.15 $6,315.15 $1,404.72 $5,136.15 $7,733.15 $2,235.08

$6,315.15 $12,950.15 $2,148.73 $7,733.15 $13,138.15 $3,068.12

$12,950.15 $2,765.95 $13,138.15 $3,643.55

$1,088.38 $817.38 $1,573.38 $1,023.38

$1,088.38 $1,900.38 $907.71 $1,573.38 $3,205.38 $1,206.71

$1,900.38 $3,350.38 $1,304.78 $3,205.38 $5,255.38 $2,006.18

$3,350.38 $6,434.38 $1,523.95 $5,255.38 $7,852.38 $2,354.31

$6,434.38 $13,069.38 $2,267.96 $7,852.38 $13,257.38 $3,187.35

$13,069.38 $2,885.18 $13,257.38 $3,762.78

$1,207.61 $936.61 $1,692.61 $1,142.61

$1,207.61 $2,019.61 $1,026.94 $1,692.61 $3,324.61 $1,325.94

$2,019.61 $3,469.61 $1,424.01 $3,324.61 $5,374.61 $2,125.41

$3,469.61 $6,553.61 $1,643.18 $5,374.61 $7,971.61 $2,473.54

$6,553.61 $13,188.61 $2,387.19 $7,971.61 $13,376.61 $3,306.58

$13,188.61 $3,004.41 $13,376.61 $3,882.01

$1,326.84 $1,055.84 $1,811.84 $1,261.84

$1,326.84 $2,138.84 $1,146.17 $1,811.84 $3,443.84 $1,445.17

$2,138.84 $3,588.84 $1,543.24 $3,443.84 $5,493.84 $2,244.64

$3,588.84 $6,672.84 $1,762.41 $5,493.84 $8,090.84 $2,592.77

$6,672.84 $13,307.84 $2,506.42 $8,090.84 $13,495.84 $3,425.81

$13,307.84 $3,123.64 $13,495.84 $4,001.24

$1,446.07 $1,175.07 $1,931.07 $1,381.07

$1,446.07 $2,258.07 $1,265.40 $1,931.07 $3,563.07 $1,564.40

$2,258.07 $3,708.07 $1,662.47 $3,563.07 $5,613.07 $2,363.87

$3,708.07 $6,792.07 $1,881.64 $5,613.07 $8,210.07 $2,712.00

$6,792.07 $13,427.07 $2,625.65 $8,210.07 $13,615.07 $3,545.04

$13,427.07 $3,242.87 $13,615.07 $4,120.47

Page 30
(For Wages Paid Through December 2004)

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 $129.17 for each additional

allowance claimed.

Single Persons Married Persons

And gross wages are— And gross wages are— Multiply

result But by— not over Over Over

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

15%

25%

28%

33%

. . . . . . . . . . . . 35%

. . . . . . . . . . . .

. . . . . . . . . . . .

. . . . . . . . . . . .

. . . . . . . . . . . .

. . . . . . . . . . . .

. . . . . . . . . . . .

. . . . . . . . . . . .

. . . . . . . . . . . .

. . . . . . . . . . . .

subtract 10%

subtract

subtract

subtract

subtract

subtract

15%

25%

28%

33%

35%

subtract 10%

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

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 $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 $0.00

15%

25%

28%

33%

35%

10%

15%

25%

28%

33%

35%

10%

15%

25%

28%

33%

35%

10%

15%

25%

28%

33%

35%

10%

15%

25%

28%

33%

35%

10%

15%

25%

28%

33%

35%

10%

15%

25%

28%

33%

35%

10%

15%

25%

28%

33%

35%

10%

15%

25%

28%

33%

35%

10%

15%

25%

28%

33%

35%

10%

15%

25%

28%

33%

35%

10%

15%

25%

28%

33%

35%

10%

15%

25%

28%

33%

35%

10%

15%

25%

28%

33%

35%

10%

15%

25%

28%

33%

35%

10%

15%

25%

28%

33%

35%

10%

15%

25%

28%

33%

35%

10%

15%

25%

28%

33%

35%

10%

$404.00 $110.00 $929.00 $333.00

$404.00 $1,283.00 $208.00 $929.00 $2,698.00 $531.67

$1,283.00 $2,854.00 $638.00 $2,698.00 $4,919.00 $1,398.20

$2,854.00 $6,196.00 $875.43 $4,919.00 $7,731.00 $1,775.43

$6,196.00 $13,383.00 $1,681.58 $7,731.00 $13,588.00 $2,677.79

$13,383.00 $2,350.23 $13,588.00 $3,301.23

$533.17 $239.17 $1,058.17 $462.17

$533.17 $1,412.17 $337.17 $1,058.17 $2,827.17 $660.84

$1,412.17 $2,983.17 $767.17 $2,827.17 $5,048.17 $1,527.37

$2,983.17 $6,325.17 $1,004.60 $5,048.17 $7,860.17 $1,904.60

$6,325.17 $13,512.17 $1,810.75 $7,860.17 $13,717.17 $2,806.96

$13,512.17 $2,479.40 $13,717.17 $3,430.40

$662.34 $368.34 $1,187.34 $591.34

$662.34 $1,541.34 $466.34 $1,187.34 $2,956.34 $790.01

$1,541.34 $3,112.34 $896.34 $2,956.34 $5,177.34 $1,656.54

$3,112.34 $6,454.34 $1,133.77 $5,177.34 $7,989.34 $2,033.77

$6,454.34 $13,641.34 $1,939.92 $7,989.34 $13,846.34 $2,936.13

$13,641.34 $2,608.57 $13,846.34 $3,559.57

$791.51 $497.51 $1,316.51 $720.51

$791.51 $1,670.51 $595.51 $1,316.51 $3,085.51 $919.18

$1,670.51 $3,241.51 $1,025.51 $3,085.51 $5,306.51 $1,785.71

$3,241.51 $6,583.51 $1,262.94 $5,306.51 $8,118.51 $2,162.94

$6,583.51 $13,770.51 $2,069.09 $8,118.51 $13,975.51 $3,065.30

$13,770.51 $2,737.74 $13,975.51 $3,688.74

$920.68 $626.68 $1,445.68 $849.68

$920.68 $1,799.68 $724.68 $1,445.68 $3,214.68 $1,048.35

$1,799.68 $3,370.68 $1,154.68 $3,214.68 $5,435.68 $1,914.88

$3,370.68 $6,712.68 $1,392.11 $5,435.68 $8,247.68 $2,292.11

$6,712.68 $13,899.68 $2,198.26 $8,247.68 $14,104.68 $3,194.47

$13,899.68 $2,866.91 $14,104.68 $3,817.91

$1,049.85 $755.85 $1,574.85 $978.85

$1,049.85 $1,928.85 $853.85 $1,574.85 $3,343.85 $1,177.52

$1,928.85 $3,499.85 $1,283.85 $3,343.85 $5,564.85 $2,044.05

$3,499.85 $6,841.85 $1,521.28 $5,564.85 $8,376.85 $2,421.28

$6,841.85 $14,028.85 $2,327.43 $8,376.85 $14,233.85 $3,323.64

$14,028.85 $2,996.08 $14,233.85 $3,947.08

$1,179.02 $885.02 $1,704.02 $1,108.02

$1,179.02 $2,058.02 $983.02 $1,704.02 $3,473.02 $1,306.69

$2,058.02 $3,629.02 $1,413.02 $3,473.02 $5,694.02 $2,173.22

$3,629.02 $6,971.02 $1,650.45 $5,694.02 $8,506.02 $2,550.45

$6,971.02 $14,158.02 $2,456.60 $8,506.02 $14,363.02 $3,452.81

$14,158.02 $3,125.25 $14,363.02 $4,076.25

$1,308.19 $1,014.19 $1,833.19 $1,237.19

$1,308.19 $2,187.19 $1,112.19 $1,833.19 $3,602.19 $1,435.86

$2,187.19 $3,758.19 $1,542.19 $3,602.19 $5,823.19 $2,302.39

$3,758.19 $7,100.19 $1,779.62 $5,823.19 $8,635.19 $2,679.62

$7,100.19 $14,287.19 $2,585.77 $8,635.19 $14,492.19 $3,581.98

$14,287.19 $3,254.42 $14,492.19 $4,205.42

$1,437.36 $1,143.36 $1,962.36 $1,366.36

$1,437.36 $2,316.36 $1,241.36 $1,962.36 $3,731.36 $1,565.03

$2,316.36 $3,887.36 $1,671.36 $3,731.36 $5,952.36 $2,431.56

$3,887.36 $7,229.36 $1,908.79 $5,952.36 $8,764.36 $2,808.79

$7,229.36 $14,416.36 $2,714.94 $8,764.36 $14,621.36 $3,711.15

$14,416.36 $3,383.59 $14,621.36 $4,334.59

$1,566.53 $1,272.53 $2,091.53 $1,495.53

$1,566.53 $2,445.53 $1,370.53 $2,091.53 $3,860.53 $1,694.20

$2,445.53 $4,016.53 $1,800.53 $3,860.53 $6,081.53 $2,560.73

$4,016.53 $7,358.53 $2,037.96 $6,081.53 $8,893.53 $2,937.96

$7,358.53 $14,545.53 $2,844.11 $8,893.53 $14,750.53 $3,840.32

$14,545.53 $3,512.76 $14,750.53 $4,463.76

Page 31
(For Wages Paid Through December 2004)

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 $258.33 for each additional

allowance claimed.

Single Persons Married Persons

And gross wages are— And gross wages are— Multiply

result But by— not over Over Over

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

15%

25%

28%

33%

. . . . . . . . . . . . 35%

. . . . . . . . . . . .

. . . . . . . . . . . .

. . . . . . . . . . . .

. . . . . . . . . . . .

. . . . . . . . . . . .

. . . . . . . . . . . .

. . . . . . . . . . . .

. . . . . . . . . . . .

. . . . . . . . . . . .

subtract 10%

subtract

subtract

subtract

subtract

subtract

15%

25%

28%

33%

35%

subtract 10%

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

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 $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 $0.00

15%

25%

28%

33%

35%

10%

15%

25%

28%

33%

35%

10%

15%

25%

28%

33%

35%

10%

15%

25%

28%

33%

35%

10%

15%

25%

28%

33%

35%

10%

15%

25%

28%

33%

35%

10%

15%

25%

28%

33%

35%

10%

15%

25%

28%

33%

35%

10%

15%

25%

28%

33%

35%

10%

15%

25%

28%

33%

35%

10%

15%

25%

28%

33%

35%

10%

15%

25%

28%

33%

35%

10%

15%

25%

28%

33%

35%

10%

15%

25%

28%

33%

35%

10%

15%

25%

28%

33%

35%

10%

15%

25%

28%

33%

35%

10%

15%

25%

28%

33%

35%

10%

15%

25%

28%

33%

35%

10%

$808.00 $221.00 $1,858.00 $667.00

$808.00 $2,567.00 $416.67 $1,858.00 $5,396.00 $1,064.00

$2,567.00 $5,708.00 $1,276.80 $5,396.00 $9,838.00 $2,796.80

$5,708.00 $12,392.00 $1,751.57 $9,838.00 $15,463.00 $3,551.21

$12,392.00 $26,767.00 $3,363.76 $15,463.00 $27,175.00 $5,356.03

$26,767.00 $4,701.09 $27,175.00 $6,602.83

$1,066.33 $479.33 $2,116.33 $925.33

$1,066.33 $2,825.33 $675.00 $2,116.33 $5,654.33 $1,322.33

$2,825.33 $5,966.33 $1,535.13 $5,654.33 $10,096.33 $3,055.13

$5,966.33 $12,650.33 $2,009.90 $10,096.33 $15,721.33 $3,809.54

$12,650.33 $27,025.33 $3,622.09 $15,721.33 $27,433.33 $5,614.36

$27,025.33 $4,959.42 $27,433.33 $6,861.16

$1,324.66 $737.66 $2,374.66 $1,183.66

$1,324.66 $3,083.66 $933.33 $2,374.66 $5,912.66 $1,580.66

$3,083.66 $6,224.66 $1,793.46 $5,912.66 $10,354.66 $3,313.46

$6,224.66 $12,908.66 $2,268.23 $10,354.66 $15,979.66 $4,067.87

$12,908.66 $27,283.66 $3,880.42 $15,979.66 $27,691.66 $5,872.69

$27,283.66 $5,217.75 $27,691.66 $7,119.49

$1,582.99 $995.99 $2,632.99 $1,441.99

$1,582.99 $3,341.99 $1,191.66 $2,632.99 $6,170.99 $1,838.99

$3,341.99 $6,482.99 $2,051.79 $6,170.99 $10,612.99 $3,571.79

$6,482.99 $13,166.99 $2,526.56 $10,612.99 $16,237.99 $4,326.20

$13,166.99 $27,541.99 $4,138.75 $16,237.99 $27,949.99 $6,131.02

$27,541.99 $5,476.08 $27,949.99 $7,377.82

$1,841.32 $1,254.32 $2,891.32 $1,700.32

$1,841.32 $3,600.32 $1,449.99 $2,891.32 $6,429.32 $2,097.32

$3,600.32 $6,741.32 $2,310.12 $6,429.32 $10,871.32 $3,830.12

$6,741.32 $13,425.32 $2,784.89 $10,871.32 $16,496.32 $4,584.53

$13,425.32 $27,800.32 $4,397.08 $16,496.32 $28,208.32 $6,389.35

$27,800.32 $5,734.41 $28,208.32 $7,636.15

$2,099.65 $1,512.65 $3,149.65 $1,958.65

$2,099.65 $3,858.65 $1,708.32 $3,149.65 $6,687.65 $2,355.65

$3,858.65 $6,999.65 $2,568.45 $6,687.65 $11,129.65 $4,088.45

$6,999.65 $13,683.65 $3,043.22 $11,129.65 $16,754.65 $4,842.86

$13,683.65 $28,058.65 $4,655.41 $16,754.65 $28,466.65 $6,647.68

$28,058.65 $5,992.74 $28,466.65 $7,894.48

$2,357.98 $1,770.98 $3,407.98 $2,216.98

$2,357.98 $4,116.98 $1,966.65 $3,407.98 $6,945.98 $2,613.98

$4,116.98 $7,257.98 $2,826.78 $6,945.98 $11,387.98 $4,346.78

$7,257.98 $13,941.98 $3,301.55 $11,387.98 $17,012.98 $5,101.19

$13,941.98 $28,316.98 $4,913.74 $17,012.98 $28,724.98 $6,906.01

$28,316.98 $6,251.07 $28,724.98 $8,152.81

$2,616.31 $2,029.31 $3,666.31 $2,475.31

$2,616.31 $4,375.31 $2,224.98 $3,666.31 $7,204.31 $2,872.31

$4,375.31 $7,516.31 $3,085.11 $7,204.31 $11,646.31 $4,605.11

$7,516.31 $14,200.31 $3,559.88 $11,646.31 $17,271.31 $5,359.52

$14,200.31 $28,575.31 $5,172.07 $17,271.31 $28,983.31 $7,164.34

$28,575.31 $6,509.40 $28,983.31 $8,411.14

$2,874.64 $2,287.64 $3,924.64 $2,733.64

$2,874.64 $4,633.64 $2,483.31 $3,924.64 $7,462.64 $3,130.64

$4,633.64 $7,774.64 $3,343.44 $7,462.64 $11,904.64 $4,863.44

$7,774.64 $14,458.64 $3,818.21 $11,904.64 $17,529.64 $5,617.85

$14,458.64 $28,833.64 $5,430.40 $17,529.64 $29,241.64 $7,422.67

$28,833.64 $6,767.73 $29,241.64 $8,669.47

$3,132.97 $2,545.97 $4,182.97 $2,991.97

$3,132.97 $4,891.97 $2,741.64 $4,182.97 $7,720.97 $3,388.97

$4,891.97 $8,032.97 $3,601.77 $7,720.97 $12,162.97 $5,121.77

$8,032.97 $14,716.97 $4,076.54 $12,162.97 $17,787.97 $5,876.18

$14,716.97 $29,091.97 $5,688.73 $17,787.97 $29,499.97 $7,681.00

$29,091.97 $7,026.06 $29,499.97 $8,927.80

Page 32
(For Wages Paid Through December 2004)

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 $59.62 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

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.

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

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 $0

. . . . . . . . . . . .

. . . . . . . . . . . .

. . . . . . . . . . . .

. . . . . . . . . . . .

. . . . . . . . . . . .

. . . . . . . . . . . .

. . . . . . . . . . . .

. . . . . . . . . . . .

. . . . . . . . . . . .

. . . . . . . . . . . .

$0 $0

$0 $0

$0 $0

$0 $0

$0 $0

$0 $0

$0 $0

$0 $0

$0 $0

$187.00 $51.00 10% $429.00 $154.00 10%

$187.00 $592.00 $96.33 15% $429.00 $1,245.00 $245.67 15%

$592.00 $1,317.00 $294.60 25% $1,245.00 $2,270.00 $645.40 25%

$1,317.00 $2,860.00 $404.14 28% $2,270.00 $3,568.00 $819.46 28%

$2,860.00 $6,177.00 $776.24 33% $3,568.00 $6,271.00 $1,235.91 33%

$6,177.00 $1,084.86 35% $6,271.00 $1,523.63 35%

$246.62 $51.00 10% $488.62 $154.00 10%

$246.62 $651.62 $96.33 15% $488.62 $1,304.62 $245.67 15%

$651.62 $1,376.62 $294.60 25% $1,304.62 $2,329.62 $645.40 25%

$1,376.62 $2,919.62 $404.14 28% $2,329.62 $3,627.62 $819.46 28%

$2,919.62 $6,236.62 $776.24 33% $3,627.62 $6,330.62 $1,235.91 33%

$6,236.62 $1,084.86 35% $6,330.62 $1,523.63 35%

$306.24 $51.00 10% $548.24 $154.00 10%

$306.24 $711.24 $96.33 15% $548.24 $1,364.24 $245.67 15%

$711.24 $1,436.24 $294.60 25% $1,364.24 $2,389.24 $645.40 25%

$1,436.24 $2,979.24 $404.14 28% $2,389.24 $3,687.24 $819.46 28%

$2,979.24 $6,296.24 $776.24 33% $3,687.24 $6,390.24 $1,235.91 33%

$6,296.24 $1,084.86 35% $6,390.24 $1,523.63 35%

$365.86 $51.00 10% $607.86 $154.00 10%

$365.86 $770.86 $96.33 15% $607.86 $1,423.86 $245.67 15%

$770.86 $1,495.86 $294.60 25% $1,423.86 $2,448.86 $645.40 25%

$1,495.86 $3,038.86 $404.14 28% $2,448.86 $3,746.86 $819.46 28%

$3,038.86 $6,355.86 $776.24 33% $3,746.86 $6,449.86 $1,235.91 33%

$6,355.86 $1,084.86 35% $6,449.86 $1,523.63 35%

$425.48 $51.00 10% $667.48 $154.00 10%

$425.48 $830.48 $96.33 15% $667.48 $1,483.48 $245.67 15%

$830.48 $1,555.48 $294.60 25% $1,483.48 $2,508.48 $645.40 25%

$1,555.48 $3,098.48 $404.14 28% $2,508.48 $3,806.48 $819.46 28%

$3,098.48 $6,415.48 $776.24 33% $3,806.48 $6,509.48 $1,235.91 33%

$6,415.48 $1,084.86 35% $6,509.48 $1,523.63 35%

$485.10 $51.00 10% $727.10 $154.00 10%

$485.10 $890.10 $96.33 15% $727.10 $1,543.10 $245.67 15%

$890.10 $1,615.10 $294.60 25% $1,543.10 $2,568.10 $645.40 25%

$1,615.10 $3,158.10 $404.14 28% $2,568.10 $3,866.10 $819.46 28%

$3,158.10 $6,475.10 $776.24 33% $3,866.10 $6,569.10 $1,235.91 33%

$6,475.10 $1,084.86 35% $6,569.10 $1,523.63 35%

$544.72 $51.00 10% $786.72 $154.00 10%

$544.72 $949.72 $96.33 15% $786.72 $1,602.72 $245.67 15%

$949.72 $1,674.72 $294.60 25% $1,602.72 $2,627.72 $645.40 25%

$1,674.72 $3,217.72 $404.14 28% $2,627.72 $3,925.72 $819.46 28%

$3,217.72 $6,534.72 $776.24 33% $3,925.72 $6,628.72 $1,235.91 33%

$6,534.72 $1,084.86 35% $6,628.72 $1,523.63 35%

$604.34 $51.00 10% $846.34 $154.00 10%

$604.34 $1,009.34 $96.33 15% $846.34 $1,662.34 $245.67 15%

$1,009.34 $1,734.34 $294.60 25% $1,662.34 $2,687.34 $645.40 25%

$1,734.34 $3,277.34 $404.14 28% $2,687.34 $3,985.34 $819.46 28%

$3,277.34 $6,594.34 $776.24 33% $3,985.34 $6,688.34 $1,235.91 33%

$6,594.34 $1,084.86 35% $6,688.34 $1,523.63 35%

$663.96 $51.00 10% $905.96 $154.00 10%

$663.96 $1,068.96 $96.33 15% $905.96 $1,721.96 $245.67 15%

$1,068.96 $1,793.96 $294.60 25% $1,721.96 $2,746.96 $645.40 25%

$1,793.96 $3,336.96 $404.14 28% $2,746.96 $4,044.96 $819.46 28%

$3,336.96 $6,653.96 $776.24 33% $4,044.96 $6,747.96 $1,235.91 33%

$6,653.96 $1,084.86 35% $6,747.96 $1,523.63 35%

$723.58 $51.00 10% $965.58 $154.00 10%

$723.58 $1,128.58 $96.33 15% $965.58 $1,781.58 $245.67 15%

$1,128.58 $1,853.58 $294.60 25% $1,781.58 $2,806.58 $645.40 25%

$1,853.58 $3,396.58 $404.14 28% $2,806.58 $4,104.58 $819.46 28%

$3,396.58 $6,713.58 $776.24 33% $4,104.58 $6,807.58 $1,235.91 33%

$6,713.58 $1,084.86 35% $6,807.58 $1,523.63 35%

Page 33
(For Wages Paid Through December 2004)

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 $119.23 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

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.

. . . . . . . . . . . .

. . . . . . . . . . . .

. . . . . . . . . . . .

. . . . . . . . . . . .

. . . . . . . . . . . .

. . . . . . . . . . . .

. . . . . . . . . . . .

. . . . . . . . . . . .

. . . . . . . . . . . .

. . . . . . . . . . . .

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

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 $0

$0 $0

$0 $0

$0 $0

$0 $0

$0 $0

$0 $0

$0 $0

$0 $0

$0 $0

$373.00 $102.00 10% $858.00 $308.00 10%

$373.00 $1,185.00 $192.33 15% $858.00 $2,490.00 $491.33 15%

$1,185.00 $2,635.00 $589.40 25% $2,490.00 $4,540.00 $1,290.80 25%

$2,635.00 $5,719.00 $808.57 28% $4,540.00 $7,137.00 $1,638.93 28%

$5,719.00 $12,354.00 $1,552.58 33% $7,137.00 $12,542.00 $2,471.97 33%

$12,354.00 $2,169.80 35% $12,542.00 $3,047.40 35%

$492.23 $102.00 10% $977.23 $308.00 10%

$492.23 $1,304.23 $192.33 15% $977.23 $2,609.23 $491.33 15%

$1,304.23 $2,754.23 $589.40 25% $2,609.23 $4,659.23 $1,290.80 25%

$2,754.23 $5,838.23 $808.57 28% $4,659.23 $7,256.23 $1,638.93 28%

$5,838.23 $12,473.23 $1,552.58 33% $7,256.23 $12,661.23 $2,471.97 33%

$12,473.23 $2,169.80 35% $12,661.23 $3,047.40 35%

$611.46 $102.00 10% $1,096.46 $308.00 10%

$611.46 $1,423.46 $192.33 15% $1,096.46 $2,728.46 $491.33 15%

$1,423.46 $2,873.46 $589.40 25% $2,728.46 $4,778.46 $1,290.80 25%

$2,873.46 $5,957.46 $808.57 28% $4,778.46 $7,375.46 $1,638.93 28%

$5,957.46 $12,592.46 $1,552.58 33% $7,375.46 $12,780.46 $2,471.97 33%

$12,592.46 $2,169.80 35% $12,780.46 $3,047.40 35%

$730.69 $102.00 10% $1,215.69 $308.00 10%

$730.69 $1,542.69 $192.33 15% $1,215.69 $2,847.69 $491.33 15%

$1,542.69 $2,992.69 $589.40 25% $2,847.69 $4,897.69 $1,290.80 25%

$2,992.69 $6,076.69 $808.57 28% $4,897.69 $7,494.69 $1,638.93 28%

$6,076.69 $12,711.69 $1,552.58 33% $7,494.69 $12,899.69 $2,471.97 33%

$12,711.69 $2,169.80 35% $12,899.69 $3,047.40 35%

$849.92 $102.00 10% $1,334.92 $308.00 10%

$849.92 $1,661.92 $192.33 15% $1,334.92 $2,966.92 $491.33 15%

$1,661.92 $3,111.92 $589.40 25% $2,966.92 $5,016.92 $1,290.80 25%

$3,111.92 $6,195.92 $808.57 28% $5,016.92 $7,613.92 $1,638.93 28%

$6,195.92 $12,830.92 $1,552.58 33% $7,613.92 $13,018.92 $2,471.97 33%

$12,830.92 $2,169.80 35% $13,018.92 $3,047.40 35%

$969.15 $102.00 10% $1,454.15 $308.00 10%

$969.15 $1,781.15 $192.33 15% $1,454.15 $3,086.15 $491.33 15%

$1,781.15 $3,231.15 $589.40 25% $3,086.15 $5,136.15 $1,290.80 25%

$3,231.15 $6,315.15 $808.57 28% $5,136.15 $7,733.15 $1,638.93 28%

$6,315.15 $12,950.15 $1,552.58 33% $7,733.15 $13,138.15 $2,471.97 33%

$12,950.15 $2,169.80 35% $13,138.15 $3,047.40 35%

$1,088.38 $102.00 10% $1,573.38 $308.00 10%

$1,088.38 $1,900.38 $192.33 15% $1,573.38 $3,205.38 $491.33 15%

$1,900.38 $3,350.38 $589.40 25% $3,205.38 $5,255.38 $1,290.80 25%

$3,350.38 $6,434.38 $808.57 28% $5,255.38 $7,852.38 $1,638.93 28%

$6,434.38 $13,069.38 $1,552.58 33% $7,852.38 $13,257.38 $2,471.97 33%

$13,069.38 $2,169.80 35% $13,257.38 $3,047.40 35%

$1,207.61 $102.00 10% $1,692.61 $308.00 10%

$1,207.61 $2,019.61 $192.33 15% $1,692.61 $3,324.61 $491.33 15%

$2,019.61 $3,469.61 $589.40 25% $3,324.61 $5,374.61 $1,290.80 25%

$3,469.61 $6,553.61 $808.57 28% $5,374.61 $7,971.61 $1,638.93 28%

$6,553.61 $13,188.61 $1,552.58 33% $7,971.61 $13,376.61 $2,471.97 33%

$13,188.61 $2,169.80 35% $13,376.61 $3,047.40 35%

$1,326.84 $102.00 10% $1,811.84 $308.00 10%

$1,326.84 $2,138.84 $192.33 15% $1,811.84 $3,443.84 $491.33 15%

$2,138.84 $3,588.84 $589.40 25% $3,443.84 $5,493.84 $1,290.80 25%

$3,588.84 $6,672.84 $808.57 28% $5,493.84 $8,090.84 $1,638.93 28%

$6,672.84 $13,307.84 $1,552.58 33% $8,090.84 $13,495.84 $2,471.97 33%

$13,307.84 $2,169.80 35% $13,495.84 $3,047.40 35%

$1,446.07 $102.00 10% $1,931.07 $308.00 10%

$1,446.07 $2,258.07 $192.33 15% $1,931.07 $3,563.07 $491.33 15%

$2,258.07 $3,708.07 $589.40 25% $3,563.07 $5,613.07 $1,290.80 25%

$3,708.07 $6,792.07 $808.57 28% $5,613.07 $8,210.07 $1,638.93 28%

$6,792.07 $13,427.07 $1,552.58 33% $8,210.07 $13,615.07 $2,471.97 33%

$13,427.07 $2,169.80 35% $13,615.07 $3,047.40 35%

Page 34
(For Wages Paid Through December 2004)

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 $129.17 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

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.

. . . . . . . . . . . .

. . . . . . . . . . . .

. . . . . . . . . . . .

. . . . . . . . . . . .

. . . . . . . . . . . .

. . . . . . . . . . . .

. . . . . . . . . . . .

. . . . . . . . . . . .

. . . . . . . . . . . .

. . . . . . . . . . . .

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

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 $0

$0 $0

$0 $0

$0 $0

$0 $0

$0 $0

$0 $0

$0 $0

$0 $0

$0 $0

$404.00 $110.00 10% $929.00 $333.00 10%

$404.00 $1,283.00 $208.00 15% $929.00 $2,698.00 $531.67 15%

$1,283.00 $2,854.00 $638.00 25% $2,698.00 $4,919.00 $1,398.20 25%

$2,854.00 $6,196.00 $875.43 28% $4,919.00 $7,731.00 $1,775.43 28%

$6,196.00 $13,383.00 $1,681.58 33% $7,731.00 $13,588.00 $2,677.79 33%

$13,383.00 $2,350.23 35% $13,588.00 $3,301.23 35%

$533.17 $110.00 10% $1,058.17 $333.00 10%

$533.17 $1,412.17 $208.00 15% $1,058.17 $2,827.17 $531.67 15%

$1,412.17 $2,983.17 $638.00 25% $2,827.17 $5,048.17 $1,398.20 25%

$2,983.17 $6,325.17 $875.43 28% $5,048.17 $7,860.17 $1,775.43 28%

$6,325.17 $13,512.17 $1,681.58 33% $7,860.17 $13,717.17 $2,677.79 33%

$13,512.17 $2,350.23 35% $13,717.17 $3,301.23 35%

$662.34 $110.00 10% $1,187.34 $333.00 10%

$662.34 $1,541.34 $208.00 15% $1,187.34 $2,956.34 $531.67 15%

$1,541.34 $3,112.34 $638.00 25% $2,956.34 $5,177.34 $1,398.20 25%

$3,112.34 $6,454.34 $875.43 28% $5,177.34 $7,989.34 $1,775.43 28%

$6,454.34 $13,641.34 $1,681.58 33% $7,989.34 $13,846.34 $2,677.79 33%

$13,641.34 $2,350.23 35% $13,846.34 $3,301.23 35%

$791.51 $110.00 10% $1,316.51 $333.00 10%

$791.51 $1,670.51 $208.00 15% $1,316.51 $3,085.51 $531.67 15%

$1,670.51 $3,241.51 $638.00 25% $3,085.51 $5,306.51 $1,398.20 25%

$3,241.51 $6,583.51 $875.43 28% $5,306.51 $8,118.51 $1,775.43 28%

$6,583.51 $13,770.51 $1,681.58 33% $8,118.51 $13,975.51 $2,677.79 33%

$13,770.51 $2,350.23 35% $13,975.51 $3,301.23 35%

$920.68 $110.00 10% $1,445.68 $333.00 10%

$920.68 $1,799.68 $208.00 15% $1,445.68 $3,214.68 $531.67 15%

$1,799.68 $3,370.68 $638.00 25% $3,214.68 $5,435.68 $1,398.20 25%

$3,370.68 $6,712.68 $875.43 28% $5,435.68 $8,247.68 $1,775.43 28%

$6,712.68 $13,899.68 $1,681.58 33% $8,247.68 $14,104.68 $2,677.79 33%

$13,899.68 $2,350.23 35% $14,104.68 $3,301.23 35%

$1,049.85 $110.00 10% $1,574.85 $333.00 10%

$1,049.85 $1,928.85 $208.00 15% $1,574.85 $3,343.85 $531.67 15%

$1,928.85 $3,499.85 $638.00 25% $3,343.85 $5,564.85 $1,398.20 25%

$3,499.85 $6,841.85 $875.43 28% $5,564.85 $8,376.85 $1,775.43 28%

$6,841.85 $14,028.85 $1,681.58 33% $8,376.85 $14,233.85 $2,677.79 33%

$14,028.85 $2,350.23 35% $14,233.85 $3,301.23 35%

$1,179.02 $110.00 10% $1,704.02 $333.00 10%

$1,179.02 $2,058.02 $208.00 15% $1,704.02 $3,473.02 $531.67 15%

$2,058.02 $3,629.02 $638.00 25% $3,473.02 $5,694.02 $1,398.20 25%

$3,629.02 $6,971.02 $875.43 28% $5,694.02 $8,506.02 $1,775.43 28%

$6,971.02 $14,158.02 $1,681.58 33% $8,506.02 $14,363.02 $2,677.79 33%

$14,158.02 $2,350.23 35% $14,363.02 $3,301.23 35%

$1,308.19 $110.00 10% $1,833.19 $333.00 10%

$1,308.19 $2,187.19 $208.00 15% $1,833.19 $3,602.19 $531.67 15%

$2,187.19 $3,758.19 $638.00 25% $3,602.19 $5,823.19 $1,398.20 25%

$3,758.19 $7,100.19 $875.43 28% $5,823.19 $8,635.19 $1,775.43 28%

$7,100.19 $14,287.19 $1,681.58 33% $8,635.19 $14,492.19 $2,677.79 33%

$14,287.19 $2,350.23 35% $14,492.19 $3,301.23 35%

$1,437.36 $110.00 10% $1,962.36 $333.00 10%

$1,437.36 $2,316.36 $208.00 15% $1,962.36 $3,731.36 $531.67 15%

$2,316.36 $3,887.36 $638.00 25% $3,731.36 $5,952.36 $1,398.20 25%

$3,887.36 $7,229.36 $875.43 28% $5,952.36 $8,764.36 $1,775.43 28%

$7,229.36 $14,416.36 $1,681.58 33% $8,764.36 $14,621.36 $2,677.79 33%

$14,416.36 $2,350.23 35% $14,621.36 $3,301.23 35%

$1,566.53 $110.00 10% $2,091.53 $333.00 10%

$1,566.53 $2,445.53 $208.00 15% $2,091.53 $3,860.53 $531.67 15%

$2,445.53 $4,016.53 $638.00 25% $3,860.53 $6,081.53 $1,398.20 25%

$4,016.53 $7,358.53 $875.43 28% $6,081.53 $8,893.53 $1,775.43 28%

$7,358.53 $14,545.53 $1,681.58 33% $8,893.53 $14,750.53 $2,677.79 33%

$14,545.53 $2,350.23 35% $14,750.53 $3,301.23 35%

Page 35
(For Wages Paid Through December 2004)

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 $258.33 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

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.

. . . . . . . . . . . .

. . . . . . . . . . . .

. . . . . . . . . . . .

. . . . . . . . . . . .

. . . . . . . . . . . .

. . . . . . . . . . . .

. . . . . . . . . . . .

. . . . . . . . . . . .

. . . . . . . . . . . .

. . . . . . . . . . . .

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

subtract

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subtract

subtract

subtract

subtract

subtract

subtract

subtract

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subtract

subtract

$0 $0

$0 $0

$0 $0

$0 $0

$0 $0

$0 $0

$0 $0

$0 $0

$0 $0

$0 $0

$808.00 $221.00 10% $1,858.00 $667.00 10%

$808.00 $2,567.00 $416.67 15% $1,858.00 $5,396.00 $1,064.00 15%

$2,567.00 $5,708.00 $1,276.80 25% $5,396.00 $9,838.00 $2,796.80 25%

$5,708.00 $12,392.00 $1,751.57 28% $9,838.00 $15,463.00 $3,551.21 28%

$12,392.00 $26,767.00 $3,363.76 33% $15,463.00 $27,175.00 $5,356.03 33%

$26,767.00 $4,701.09 35% $27,175.00 $6,602.83 35%

$1,066.33 $221.00 10% $2,116.33 $667.00 10%

$1,066.33 $2,825.33 $416.67 15% $2,116.33 $5,654.33 $1,064.00 15%

$2,825.33 $5,966.33 $1,276.80 25% $5,654.33 $10,096.33 $2,796.80 25%

$5,966.33 $12,650.33 $1,751.57 28% $10,096.33 $15,721.33 $3,551.21 28%

$12,650.33 $27,025.33 $3,363.76 33% $15,721.33 $27,433.33 $5,356.03 33%

$27,025.33 $4,701.09 35% $27,433.33 $6,602.83 35%

$1,324.66 $221.00 10% $2,374.66 $667.00 10%

$1,324.66 $3,083.66 $416.67 15% $2,374.66 $5,912.66 $1,064.00 15%

$3,083.66 $6,224.66 $1,276.80 25% $5,912.66 $10,354.66 $2,796.80 25%

$6,224.66 $12,908.66 $1,751.57 28% $10,354.66 $15,979.66 $3,551.21 28%

$12,908.66 $27,283.66 $3,363.76 33% $15,979.66 $27,691.66 $5,356.03 33%

$27,283.66 $4,701.09 35% $27,691.66 $6,602.83 35%

$1,582.99 $221.00 10% $2,632.99 $667.00 10%

$1,582.99 $3,341.99 $416.67 15% $2,632.99 $6,170.99 $1,064.00 15%

$3,341.99 $6,482.99 $1,276.80 25% $6,170.99 $10,612.99 $2,796.80 25%

$6,482.99 $13,166.99 $1,751.57 28% $10,612.99 $16,237.99 $3,551.21 28%

$13,166.99 $27,541.99 $3,363.76 33% $16,237.99 $27,949.99 $5,356.03 33%

$27,541.99 $4,701.09 35% $27,949.99 $6,602.83 35%

$1,841.32 $221.00 10% $2,891.32 $667.00 10%

$1,841.32 $3,600.32 $416.67 15% $2,891.32 $6,429.32 $1,064.00 15%

$3,600.32 $6,741.32 $1,276.80 25% $6,429.32 $10,871.32 $2,796.80 25%

$6,741.32 $13,425.32 $1,751.57 28% $10,871.32 $16,496.32 $3,551.21 28%

$13,425.32 $27,800.32 $3,363.76 33% $16,496.32 $28,208.32 $5,356.03 33%

$27,800.32 $4,701.09 35% $28,208.32 $6,602.83 35%

$2,099.65 $221.00 10% $3,149.65 $667.00 10%

$2,099.65 $3,858.65 $416.67 15% $3,149.65 $6,687.65 $1,064.00 15%

$3,858.65 $6,999.65 $1,276.80 25% $6,687.65 $11,129.65 $2,796.80 25%

$6,999.65 $13,683.65 $1,751.57 28% $11,129.65 $16,754.65 $3,551.21 28%

$13,683.65 $28,058.65 $3,363.76 33% $16,754.65 $28,466.65 $5,356.03 33%

$28,058.65 $4,701.09 35% $28,466.65 $6,602.83 35%

$2,357.98 $221.00 10% $3,407.98 $667.00 10%

$2,357.98 $4,116.98 $416.67 15% $3,407.98 $6,945.98 $1,064.00 15%

$4,116.98 $7,257.98 $1,276.80 25% $6,945.98 $11,387.98 $2,796.80 25%

$7,257.98 $13,941.98 $1,751.57 28% $11,387.98 $17,012.98 $3,551.21 28%

$13,941.98 $28,316.98 $3,363.76 33% $17,012.98 $28,724.98 $5,356.03 33%

$28,316.98 $4,701.09 35% $28,724.98 $6,602.83 35%

$2,616.31 $221.00 10% $3,666.31 $667.00 10%

$2,616.31 $4,375.31 $416.67 15% $3,666.31 $7,204.31 $1,064.00 15%

$4,375.31 $7,516.31 $1,276.80 25% $7,204.31 $11,646.31 $2,796.80 25%

$7,516.31 $14,200.31 $1,751.57 28% $11,646.31 $17,271.31 $3,551.21 28%

$14,200.31 $28,575.31 $3,363.76 33% $17,271.31 $28,983.31 $5,356.03 33%

$28,575.31 $4,701.09 35% $28,983.31 $6,602.83 35%

$2,874.64 $221.00 10% $3,924.64 $667.00 10%

$2,874.64 $4,633.64 $416.67 15% $3,924.64 $7,462.64 $1,064.00 15%

$4,633.64 $7,774.64 $1,276.80 25% $7,462.64 $11,904.64 $2,796.80 25%

$7,774.64 $14,458.64 $1,751.57 28% $11,904.64 $17,529.64 $3,551.21 28%

$14,458.64 $28,833.64 $3,363.76 33% $17,529.64 $29,241.64 $5,356.03 33%

$28,833.64 $4,701.09 35% $29,241.64 $6,602.83 35%

$3,132.97 $221.00 10% $4,182.97 $667.00 10%

$3,132.97 $4,891.97 $416.67 15% $4,182.97 $7,720.97 $1,064.00 15%

$4,891.97 $8,032.97 $1,276.80 25% $7,720.97 $12,162.97 $2,796.80 25%

$8,032.97 $14,716.97 $1,751.57 28% $12,162.97 $17,787.97 $3,551.21 28%

$14,716.97 $29,091.97 $3,363.76 33% $17,787.97 $29,499.97 $5,356.03 33%

$29,091.97 $4,701.09 35% $29,499.97 $6,602.83 35%

Page 36
figure the employee Medicare tax by multiplying the wages Combined Income Tax, by 1.45%.

The combined tables give the correct total withholding Employee Social Security Tax, only if wages for social security and Medicare taxes and

income tax withholding are the same. When you have paid and Employee Medicare Tax more than the maximum amount of wages subject to social

Withholding Tables security tax ($87,000 in 2003) in a calendar year, you may

no longer use the combined tables.

If you use the combined withholding tables, use the If you want to combine amounts to be withheld as income

tax, employee social security tax, and employee Medicare following steps to find the amounts to report on your Form

941, Employer’s Quarterly Federal Tax Return. tax, you may use the combined tables on pages 38-57.

Combined withholding tables for single and married 1) Employee social security tax withheld. Multiply the taxpayers are shown for weekly, biweekly, semimonthly, wages by 6.2%. monthly, and daily or miscellaneous payroll periods. The

payroll period and marital status of the employee deter- 2) Employee Medicare tax withheld. Multiply the wages

mine the table to be used. by 1.45%.

If the wages are greater than the highest wage bracket 3) Income tax withheld. Subtract the amounts from in the applicable table, you will have to use one of the other steps 1 and 2 from the total tax withheld. methods for figuring income tax withholding described in

this publication. For wages that do not exceed $87,000, 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 2003. You can figure the employee social Note: Do not use the tables on pages 38-57 to withhold

security tax by multiplying the wages by 6.2%, and you can income tax only. Instead, use the tables on pages 5-24.

Page 37
SINGLE Persons—WEEKLY Payroll Period (Caution: See Note on page 37.)

(For Wages Paid Through December 2004)

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 5.78 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 7.55 5.55 5.55 5.55 5.55 5.55 5.55 5.55 5.55 5.55 5.55

75 80 8.93 5.93 5.93 5.93 5.93 5.93 5.93 5.93 5.93 5.93 5.93

80 85 9.31 6.31 6.31 6.31 6.31 6.31 6.31 6.31 6.31 6.31 6.31

85 90 10.69 6.69 6.69 6.69 6.69 6.69 6.69 6.69 6.69 6.69 6.69

90 95 11.08 7.08 7.08 7.08 7.08 7.08 7.08 7.08 7.08 7.08 7.08

95 100 12.46 7.46 7.46 7.46 7.46 7.46 7.46 7.46 7.46 7.46 7.46

100 105 12.84 7.84 7.84 7.84 7.84 7.84 7.84 7.84 7.84 7.84 7.84

105 110 14.22 8.22 8.22 8.22 8.22 8.22 8.22 8.22 8.22 8.22 8.22

110 115 14.61 8.61 8.61 8.61 8.61 8.61 8.61 8.61 8.61 8.61 8.61

115 120 15.99 9.99 8.99 8.99 8.99 8.99 8.99 8.99 8.99 8.99 8.99

120 125 16.37 10.37 9.37 9.37 9.37 9.37 9.37 9.37 9.37 9.37 9.37

125 130 17.75 11.75 9.75 9.75 9.75 9.75 9.75 9.75 9.75 9.75 9.75

130 135 18.14 12.14 10.14 10.14 10.14 10.14 10.14 10.14 10.14 10.14 10.14

135 140 19.52 13.52 10.52 10.52 10.52 10.52 10.52 10.52 10.52 10.52 10.52

140 145 19.90 13.90 10.90 10.90 10.90 10.90 10.90 10.90 10.90 10.90 10.90

145 150 21.28 15.28 11.28 11.28 11.28 11.28 11.28 11.28 11.28 11.28 11.28

150 155 21.67 15.67 11.67 11.67 11.67 11.67 11.67 11.67 11.67 11.67 11.67

155 160 23.05 17.05 12.05 12.05 12.05 12.05 12.05 12.05 12.05 12.05 12.05

160 165 23.43 17.43 12.43 12.43 12.43 12.43 12.43 12.43 12.43 12.43 12.43

165 170 24.81 18.81 12.81 12.81 12.81 12.81 12.81 12.81 12.81 12.81 12.81

170 175 25.20 19.20 13.20 13.20 13.20 13.20 13.20 13.20 13.20 13.20 13.20

175 180 26.58 20.58 14.58 13.58 13.58 13.58 13.58 13.58 13.58 13.58 13.58

180 185 26.96 20.96 14.96 13.96 13.96 13.96 13.96 13.96 13.96 13.96 13.96

185 190 28.34 22.34 16.34 14.34 14.34 14.34 14.34 14.34 14.34 14.34 14.34

190 195 28.73 22.73 16.73 14.73 14.73 14.73 14.73 14.73 14.73 14.73 14.73

195 200 30.11 24.11 18.11 15.11 15.11 15.11 15.11 15.11 15.11 15.11 15.11

200 210 31.68 24.68 18.68 15.68 15.68 15.68 15.68 15.68 15.68 15.68 15.68

210 220 34.45 26.45 20.45 16.45 16.45 16.45 16.45 16.45 16.45 16.45 16.45

220 230 36.21 28.21 22.21 17.21 17.21 17.21 17.21 17.21 17.21 17.21 17.21

230 240 38.98 29.98 23.98 18.98 17.98 17.98 17.98 17.98 17.98 17.98 17.98

240 250 40.74 31.74 25.74 20.74 18.74 18.74 18.74 18.74 18.74 18.74 18.74

250 260 43.51 34.51 27.51 22.51 19.51 19.51 19.51 19.51 19.51 19.51 19.51

260 270 45.27 36.27 29.27 24.27 20.27 20.27 20.27 20.27 20.27 20.27 20.27

270 280 48.04 39.04 31.04 26.04 21.04 21.04 21.04 21.04 21.04 21.04 21.04

280 290 49.80 40.80 32.80 27.80 21.80 21.80 21.80 21.80 21.80 21.80 21.80

290 300 52.57 43.57 34.57 29.57 23.57 22.57 22.57 22.57 22.57 22.57 22.57

300 310 54.33 45.33 36.33 31.33 25.33 23.33 23.33 23.33 23.33 23.33 23.33

310 320 57.10 48.10 39.10 33.10 27.10 24.10 24.10 24.10 24.10 24.10 24.10

320 330 58.86 49.86 40.86 34.86 28.86 24.86 24.86 24.86 24.86 24.86 24.86

330 340 61.63 52.63 43.63 36.63 30.63 25.63 25.63 25.63 25.63 25.63 25.63

340 350 63.39 54.39 45.39 38.39 32.39 26.39 26.39 26.39 26.39 26.39 26.39

350 360 66.16 57.16 48.16 40.16 34.16 28.16 27.16 27.16 27.16 27.16 27.16

360 370 67.92 58.92 49.92 41.92 35.92 29.92 27.92 27.92 27.92 27.92 27.92

370 380 70.69 61.69 52.69 43.69 37.69 31.69 28.69 28.69 28.69 28.69 28.69

380 390 72.45 63.45 54.45 46.45 39.45 33.45 29.45 29.45 29.45 29.45 29.45

390 400 75.22 66.22 57.22 48.22 41.22 35.22 30.22 30.22 30.22 30.22 30.22

400 410 76.98 67.98 58.98 50.98 42.98 36.98 30.98 30.98 30.98 30.98 30.98

410 420 79.75 70.75 61.75 52.75 44.75 38.75 32.75 31.75 31.75 31.75 31.75

420 430 81.51 72.51 63.51 55.51 46.51 40.51 34.51 32.51 32.51 32.51 32.51

430 440 84.28 75.28 66.28 57.28 48.28 42.28 36.28 33.28 33.28 33.28 33.28

440 450 86.04 77.04 68.04 60.04 51.04 44.04 38.04 34.04 34.04 34.04 34.04

450 460 88.81 79.81 70.81 61.81 52.81 45.81 39.81 34.81 34.81 34.81 34.81

460 470 90.57 81.57 72.57 64.57 55.57 47.57 41.57 35.57 35.57 35.57 35.57

470 480 93.34 84.34 75.34 66.34 57.34 49.34 43.34 37.34 36.34 36.34 36.34

480 490 95.10 86.10 77.10 69.10 60.10 51.10 45.10 39.10 37.10 37.10 37.10

490 500 97.87 88.87 79.87 70.87 61.87 52.87 46.87 40.87 37.87 37.87 37.87

500 510 99.63 90.63 81.63 73.63 64.63 55.63 48.63 42.63 38.63 38.63 38.63

510 520 102.40 93.40 84.40 75.40 66.40 57.40 50.40 44.40 39.40 39.40 39.40

520 530 104.16 95.16 86.16 78.16 69.16 60.16 52.16 46.16 40.16 40.16 40.16

530 540 106.93 97.93 88.93 79.93 70.93 61.93 53.93 47.93 41.93 40.93 40.93

540 550 108.69 99.69 90.69 82.69 73.69 64.69 55.69 49.69 43.69 41.69 41.69

550 560 111.46 102.46 93.46 84.46 75.46 66.46 57.46 51.46 45.46 42.46 42.46

560 570 113.22 104.22 95.22 87.22 78.22 69.22 60.22 53.22 47.22 43.22 43.22

570 580 115.99 106.99 97.99 88.99 79.99 70.99 61.99 54.99 48.99 43.99 43.99

580 590 117.75 108.75 99.75 91.75 82.75 73.75 64.75 56.75 50.75 44.75 44.75

590 600 120.52 111.52 102.52 93.52 84.52 75.52 66.52 58.52 52.52 46.52 45.52

Page 38
$1,250 and over Do not use this table. See page 37 for instructions.

SINGLE Persons—WEEKLY Payroll Period (Caution: See Note on page 37.)

(For Wages Paid Through December 2004)

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 $124.28 $113.28 $104.28 $96.28 $87.28 $78.28 $69.28 $60.28 $54.28 $48.28 $46.28

610 620 127.05 116.05 107.05 98.05 89.05 80.05 71.05 62.05 56.05 50.05 47.05

620 630 130.81 117.81 108.81 100.81 91.81 82.81 73.81 64.81 57.81 51.81 47.81

630 640 133.58 120.58 111.58 102.58 93.58 84.58 75.58 66.58 59.58 53.58 48.58

640 650 137.34 122.34 113.34 105.34 96.34 87.34 78.34 69.34 61.34 55.34 49.34

650 660 140.11 125.11 116.11 107.11 98.11 89.11 80.11 71.11 63.11 57.11 51.11

660 670 143.87 128.87 117.87 109.87 100.87 91.87 82.87 73.87 64.87 58.87 52.87

670 680 146.64 131.64 120.64 111.64 102.64 93.64 84.64 75.64 66.64 60.64 54.64

680 690 150.40 135.40 122.40 114.40 105.40 96.40 87.40 78.40 69.40 62.40 56.40

690 700 153.17 138.17 125.17 116.17 107.17 98.17 89.17 80.17 71.17 64.17 58.17

700 710 156.93 141.93 126.93 118.93 109.93 100.93 91.93 82.93 73.93 65.93 59.93

710 720 159.70 144.70 129.70 120.70 111.70 102.70 93.70 84.70 75.70 67.70 61.70

720 730 163.46 148.46 133.46 123.46 114.46 105.46 96.46 87.46 78.46 69.46 63.46

730 740 166.23 151.23 136.23 125.23 116.23 107.23 98.23 89.23 80.23 71.23 65.23

740 750 169.99 154.99 139.99 127.99 118.99 109.99 100.99 91.99 82.99 73.99 66.99

750 760 172.76 157.76 142.76 129.76 120.76 111.76 102.76 93.76 84.76 75.76 68.76

760 770 176.52 161.52 146.52 132.52 123.52 114.52 105.52 96.52 87.52 78.52 70.52

770 780 179.29 164.29 149.29 134.29 125.29 116.29 107.29 98.29 89.29 80.29 72.29

780 790 183.05 168.05 153.05 138.05 128.05 119.05 110.05 101.05 92.05 83.05 74.05

790 800 185.82 170.82 155.82 140.82 129.82 120.82 111.82 102.82 93.82 84.82 75.82

800 810 189.58 174.58 159.58 144.58 132.58 123.58 114.58 105.58 96.58 87.58 78.58

810 820 192.35 177.35 162.35 147.35 134.35 125.35 116.35 107.35 98.35 89.35 80.35

820 830 196.11 181.11 166.11 151.11 137.11 128.11 119.11 110.11 101.11 92.11 83.11

830 840 198.88 183.88 168.88 153.88 138.88 129.88 120.88 111.88 102.88 93.88 84.88

840 850 202.64 187.64 172.64 157.64 142.64 132.64 123.64 114.64 105.64 96.64 87.64

850 860 205.41 190.41 175.41 160.41 145.41 134.41 125.41 116.41 107.41 98.41 89.41

860 870 209.17 194.17 179.17 164.17 149.17 137.17 128.17 119.17 110.17 101.17 92.17

870 880 211.94 196.94 181.94 166.94 151.94 138.94 129.94 120.94 111.94 102.94 93.94

880 890 215.70 200.70 185.70 170.70 155.70 141.70 132.70 123.70 114.70 105.70 96.70

890 900 218.47 203.47 188.47 173.47 158.47 144.47 134.47 125.47 116.47 107.47 98.47

900 910 222.23 207.23 192.23 177.23 162.23 147.23 137.23 128.23 119.23 110.23 101.23

910 920 225.00 210.00 195.00 180.00 165.00 151.00 139.00 130.00 121.00 112.00 103.00

920 930 228.76 213.76 198.76 183.76 168.76 153.76 141.76 132.76 123.76 114.76 105.76

930 940 231.53 216.53 201.53 186.53 171.53 157.53 143.53 134.53 125.53 116.53 107.53

940 950 235.29 220.29 205.29 190.29 175.29 160.29 146.29 137.29 128.29 119.29 110.29

950 960 238.06 223.06 208.06 193.06 178.06 164.06 149.06 139.06 130.06 121.06 112.06

960 970 241.82 226.82 211.82 196.82 181.82 166.82 151.82 141.82 132.82 123.82 114.82

970 980 244.59 229.59 214.59 199.59 184.59 170.59 155.59 143.59 134.59 125.59 116.59

980 990 248.35 233.35 218.35 203.35 188.35 173.35 158.35 146.35 137.35 128.35 119.35

990 1,000 251.12 236.12 221.12 206.12 191.12 177.12 162.12 148.12 139.12 130.12 121.12

1,000 1,010 254.88 239.88 224.88 209.88 194.88 179.88 164.88 150.88 141.88 132.88 123.88

1,010 1,020 257.65 242.65 227.65 212.65 197.65 183.65 168.65 153.65 143.65 134.65 125.65

1,020 1,030 261.41 246.41 231.41 216.41 201.41 186.41 171.41 156.41 146.41 137.41 128.41

1,030 1,040 264.18 249.18 234.18 219.18 204.18 190.18 175.18 160.18 148.18 139.18 130.18

1,040 1,050 267.94 252.94 237.94 222.94 207.94 192.94 177.94 162.94 150.94 141.94 132.94

1,050 1,060 270.71 255.71 240.71 225.71 210.71 196.71 181.71 166.71 152.71 143.71 134.71

1,060 1,070 274.47 259.47 244.47 229.47 214.47 199.47 184.47 169.47 155.47 146.47 137.47

1,070 1,080 277.24 262.24 247.24 232.24 217.24 203.24 188.24 173.24 158.24 148.24 139.24

1,080 1,090 281.00 266.00 251.00 236.00 221.00 206.00 191.00 176.00 161.00 151.00 142.00

1,090 1,100 283.77 268.77 253.77 238.77 223.77 209.77 194.77 179.77 164.77 152.77 143.77

1,100 1,110 287.53 272.53 257.53 242.53 227.53 212.53 197.53 182.53 167.53 155.53 146.53

1,110 1,120 290.30 275.30 260.30 245.30 230.30 216.30 201.30 186.30 171.30 157.30 148.30

1,120 1,130 294.06 279.06 264.06 249.06 234.06 219.06 204.06 189.06 174.06 160.06 151.06

1,130 1,140 296.83 281.83 266.83 251.83 236.83 222.83 207.83 192.83 177.83 162.83 152.83

1,140 1,150 300.59 285.59 270.59 255.59 240.59 225.59 210.59 195.59 180.59 165.59 155.59

1,150 1,160 303.36 288.36 273.36 258.36 243.36 229.36 214.36 199.36 184.36 169.36 157.36

1,160 1,170 307.12 292.12 277.12 262.12 247.12 232.12 217.12 202.12 187.12 172.12 160.12

1,170 1,180 309.89 294.89 279.89 264.89 249.89 235.89 220.89 205.89 190.89 175.89 161.89

1,180 1,190 313.65 298.65 283.65 268.65 253.65 238.65 223.65 208.65 193.65 178.65 164.65

1,190 1,200 316.42 301.42 286.42 271.42 256.42 242.42 227.42 212.42 197.42 182.42 167.42

1,200 1,210 320.18 305.18 290.18 275.18 260.18 245.18 230.18 215.18 200.18 185.18 171.18

1,210 1,220 322.95 307.95 292.95 277.95 262.95 248.95 233.95 218.95 203.95 188.95 173.95

1,220 1,230 326.71 311.71 296.71 281.71 266.71 251.71 236.71 221.71 206.71 191.71 177.71

1,230 1,240 329.48 314.48 299.48 284.48 269.48 255.48 240.48 225.48 210.48 195.48 180.48

1,240 1,250 333.24 318.24 303.24 288.24 273.24 258.24 243.24 228.24 213.24 198.24 184.24

Page 39
MARRIED Persons—WEEKLY Payroll Period (Caution: See Note on page 37.)

(For Wages Paid Through December 2004)

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 $9.75 $9.75 $9.75 $9.75 $9.75 $9.75 $9.75 $9.75 $9.75 $9.75 $9.75

130 135 10.14 10.14 10.14 10.14 10.14 10.14 10.14 10.14 10.14 10.14 10.14

135 140 10.52 10.52 10.52 10.52 10.52 10.52 10.52 10.52 10.52 10.52 10.52

140 145 10.90 10.90 10.90 10.90 10.90 10.90 10.90 10.90 10.90 10.90 10.90

145 150 11.28 11.28 11.28 11.28 11.28 11.28 11.28 11.28 11.28 11.28 11.28

150 155 11.67 11.67 11.67 11.67 11.67 11.67 11.67 11.67 11.67 11.67 11.67

155 160 12.05 12.05 12.05 12.05 12.05 12.05 12.05 12.05 12.05 12.05 12.05

160 165 13.43 12.43 12.43 12.43 12.43 12.43 12.43 12.43 12.43 12.43 12.43

165 170 13.81 12.81 12.81 12.81 12.81 12.81 12.81 12.81 12.81 12.81 12.81

170 175 15.20 13.20 13.20 13.20 13.20 13.20 13.20 13.20 13.20 13.20 13.20

175 180 15.58 13.58 13.58 13.58 13.58 13.58 13.58 13.58 13.58 13.58 13.58

180 185 16.96 13.96 13.96 13.96 13.96 13.96 13.96 13.96 13.96 13.96 13.96

185 190 17.34 14.34 14.34 14.34 14.34 14.34 14.34 14.34 14.34 14.34 14.34

190 195 18.73 14.73 14.73 14.73 14.73 14.73 14.73 14.73 14.73 14.73 14.73

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

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

210 220 22.45 16.45 16.45 16.45 16.45 16.45 16.45 16.45 16.45 16.45 16.45

220 230 24.21 18.21 17.21 17.21 17.21 17.21 17.21 17.21 17.21 17.21 17.21

230 240 25.98 19.98 17.98 17.98 17.98 17.98 17.98 17.98 17.98 17.98 17.98

240 250 27.74 21.74 18.74 18.74 18.74 18.74 18.74 18.74 18.74 18.74 18.74

250 260 29.51 23.51 19.51 19.51 19.51 19.51 19.51 19.51 19.51 19.51 19.51

260 270 31.27 25.27 20.27 20.27 20.27 20.27 20.27 20.27 20.27 20.27 20.27

270 280 33.04 27.04 21.04 21.04 21.04 21.04 21.04 21.04 21.04 21.04 21.04

280 290 34.80 28.80 22.80 21.80 21.80 21.80 21.80 21.80 21.80 21.80 21.80

290 300 36.57 30.57 24.57 22.57 22.57 22.57 22.57 22.57 22.57 22.57 22.57

300 310 38.33 32.33 26.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33

310 320 40.10 34.10 28.10 24.10 24.10 24.10 24.10 24.10 24.10 24.10 24.10

320 330 41.86 35.86 29.86 24.86 24.86 24.86 24.86 24.86 24.86 24.86 24.86

330 340 43.63 37.63 31.63 25.63 25.63 25.63 25.63 25.63 25.63 25.63 25.63

340 350 45.39 39.39 33.39 27.39 26.39 26.39 26.39 26.39 26.39 26.39 26.39

350 360 47.16 41.16 35.16 29.16 27.16 27.16 27.16 27.16 27.16 27.16 27.16

360 370 48.92 42.92 36.92 30.92 27.92 27.92 27.92 27.92 27.92 27.92 27.92

370 380 50.69 44.69 38.69 32.69 28.69 28.69 28.69 28.69 28.69 28.69 28.69

380 390 52.45 46.45 40.45 34.45 29.45 29.45 29.45 29.45 29.45 29.45 29.45

390 400 54.22 48.22 42.22 36.22 30.22 30.22 30.22 30.22 30.22 30.22 30.22

400 410 55.98 49.98 43.98 37.98 31.98 30.98 30.98 30.98 30.98 30.98 30.98

410 420 57.75 51.75 45.75 39.75 33.75 31.75 31.75 31.75 31.75 31.75 31.75

420 430 59.51 53.51 47.51 41.51 35.51 32.51 32.51 32.51 32.51 32.51 32.51

430 440 61.28 55.28 49.28 43.28 37.28 33.28 33.28 33.28 33.28 33.28 33.28

440 450 64.04 57.04 51.04 45.04 39.04 34.04 34.04 34.04 34.04 34.04 34.04

450 460 65.81 58.81 52.81 46.81 40.81 34.81 34.81 34.81 34.81 34.81 34.81

460 470 68.57 60.57 54.57 48.57 42.57 36.57 35.57 35.57 35.57 35.57 35.57

470 480 70.34 62.34 56.34 50.34 44.34 38.34 36.34 36.34 36.34 36.34 36.34

480 490 73.10 64.10 58.10 52.10 46.10 40.10 37.10 37.10 37.10 37.10 37.10

490 500 74.87 65.87 59.87 53.87 47.87 41.87 37.87 37.87 37.87 37.87 37.87

500 510 77.63 68.63 61.63 55.63 49.63 43.63 38.63 38.63 38.63 38.63 38.63

510 520 79.40 70.40 63.40 57.40 51.40 45.40 39.40 39.40 39.40 39.40 39.40

520 530 82.16 73.16 65.16 59.16 53.16 47.16 41.16 40.16 40.16 40.16 40.16

530 540 83.93 74.93 66.93 60.93 54.93 48.93 42.93 40.93 40.93 40.93 40.93

540 550 86.69 77.69 68.69 62.69 56.69 50.69 44.69 41.69 41.69 41.69 41.69

550 560 88.46 79.46 71.46 64.46 58.46 52.46 46.46 42.46 42.46 42.46 42.46

560 570 91.22 82.22 73.22 66.22 60.22 54.22 48.22 43.22 43.22 43.22 43.22

570 580 92.99 83.99 75.99 67.99 61.99 55.99 49.99 43.99 43.99 43.99 43.99

580 590 95.75 86.75 77.75 69.75 63.75 57.75 51.75 45.75 44.75 44.75 44.75

590 600 97.52 88.52 80.52 71.52 65.52 59.52 53.52 47.52 45.52 45.52 45.52

600 610 100.28 91.28 82.28 73.28 67.28 61.28 55.28 49.28 46.28 46.28 46.28

610 620 102.05 93.05 85.05 76.05 69.05 63.05 57.05 51.05 47.05 47.05 47.05

620 630 104.81 95.81 86.81 77.81 70.81 64.81 58.81 52.81 47.81 47.81 47.81

630 640 106.58 97.58 89.58 80.58 72.58 66.58 60.58 54.58 48.58 48.58 48.58

640 650 109.34 100.34 91.34 82.34 74.34 68.34 62.34 56.34 50.34 49.34 49.34

650 660 111.11 102.11 94.11 85.11 76.11 70.11 64.11 58.11 52.11 50.11 50.11

660 670 113.87 104.87 95.87 86.87 77.87 71.87 65.87 59.87 53.87 50.87 50.87

670 680 115.64 106.64 98.64 89.64 80.64 73.64 67.64 61.64 55.64 51.64 51.64

680 690 118.40 109.40 100.40 91.40 82.40 75.40 69.40 63.40 57.40 52.40 52.40

690 700 120.17 111.17 103.17 94.17 85.17 77.17 71.17 65.17 59.17 53.17 53.17

700 710 122.93 113.93 104.93 95.93 86.93 78.93 72.93 66.93 60.93 54.93 53.93

710 720 124.70 115.70 107.70 98.70 89.70 80.70 74.70 68.70 62.70 56.70 54.70

720 730 127.46 118.46 109.46 100.46 91.46 82.46 76.46 70.46 64.46 58.46 55.46

730 740 129.23 120.23 112.23 103.23 94.23 85.23 78.23 72.23 66.23 60.23 56.23

Page 40
$1,390 and over Do not use this table. See page 37 for instructions.

MARRIED Persons—WEEKLY Payroll Period (Caution: See Note on page 37.)

(For Wages Paid Through December 2004)

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 $131.99 $122.99 $113.99 $104.99 $95.99 $86.99 $79.99 $73.99 $67.99 $61.99 $56.99

750 760 133.76 124.76 116.76 107.76 98.76 89.76 81.76 75.76 69.76 63.76 58.76

760 770 136.52 127.52 118.52 109.52 100.52 91.52 83.52 77.52 71.52 65.52 60.52

770 780 138.29 129.29 121.29 112.29 103.29 94.29 85.29 79.29 73.29 67.29 62.29

780 790 141.05 132.05 123.05 114.05 105.05 96.05 87.05 81.05 75.05 69.05 64.05

790 800 142.82 133.82 125.82 116.82 107.82 98.82 89.82 82.82 76.82 70.82 65.82

800 810 145.58 136.58 127.58 118.58 109.58 100.58 91.58 84.58 78.58 72.58 67.58

810 820 147.35 138.35 130.35 121.35 112.35 103.35 94.35 86.35 80.35 74.35 69.35

820 830 150.11 141.11 132.11 123.11 114.11 105.11 96.11 88.11 82.11 76.11 71.11

830 840 151.88 142.88 134.88 125.88 116.88 107.88 98.88 89.88 83.88 77.88 72.88

840 850 154.64 145.64 136.64 127.64 118.64 109.64 100.64 91.64 85.64 79.64 74.64

850 860 156.41 147.41 139.41 130.41 121.41 112.41 103.41 94.41 87.41 81.41 76.41

860 870 159.17 150.17 141.17 132.17 123.17 114.17 105.17 96.17 89.17 83.17 78.17

870 880 160.94 151.94 143.94 134.94 125.94 116.94 107.94 98.94 90.94 84.94 79.94

880 890 163.70 154.70 145.70 136.70 127.70 118.70 109.70 100.70 92.70 86.70 81.70

890 900 165.47 156.47 148.47 139.47 130.47 121.47 112.47 103.47 94.47 88.47 83.47

900 910 168.23 159.23 150.23 141.23 132.23 123.23 114.23 105.23 96.23 90.23 85.23

910 920 170.00 161.00 153.00 144.00 135.00 126.00 117.00 108.00 99.00 92.00 87.00

920 930 172.76 163.76 154.76 145.76 136.76 127.76 118.76 109.76 100.76 93.76 88.76

930 940 174.53 165.53 157.53 148.53 139.53 130.53 121.53 112.53 103.53 95.53 90.53

940 950 177.29 168.29 159.29 150.29 141.29 132.29 123.29 114.29 105.29 97.29 92.29

950 960 179.06 170.06 162.06 153.06 144.06 135.06 126.06 117.06 108.06 99.06 94.06

960 970 181.82 172.82 163.82 154.82 145.82 136.82 127.82 118.82 109.82 100.82 95.82

970 980 183.59 174.59 166.59 157.59 148.59 139.59 130.59 121.59 112.59 103.59 97.59

980 990 186.35 177.35 168.35 159.35 150.35 141.35 132.35 123.35 114.35 105.35 99.35

990 1,000 188.12 179.12 171.12 162.12 153.12 144.12 135.12 126.12 117.12 108.12 101.12

1,000 1,010 190.88 181.88 172.88 163.88 154.88 145.88 136.88 127.88 118.88 109.88 102.88

1,010 1,020 192.65 183.65 175.65 166.65 157.65 148.65 139.65 130.65 121.65 112.65 104.65

1,020 1,030 195.41 186.41 177.41 168.41 159.41 150.41 141.41 132.41 123.41 114.41 106.41

1,030 1,040 197.18 188.18 180.18 171.18 162.18 153.18 144.18 135.18 126.18 117.18 108.18

1,040 1,050 199.94 190.94 181.94 172.94 163.94 154.94 145.94 136.94 127.94 118.94 110.94

1,050 1,060 201.71 192.71 184.71 175.71 166.71 157.71 148.71 139.71 130.71 121.71 112.71

1,060 1,070 204.47 195.47 186.47 177.47 168.47 159.47 150.47 141.47 132.47 123.47 115.47

1,070 1,080 206.24 197.24 189.24 180.24 171.24 162.24 153.24 144.24 135.24 126.24 117.24

1,080 1,090 209.00 200.00 191.00 182.00 173.00 164.00 155.00 146.00 137.00 128.00 120.00

1,090 1,100 210.77 201.77 193.77 184.77 175.77 166.77 157.77 148.77 139.77 130.77 121.77

1,100 1,110 213.53 204.53 195.53 186.53 177.53 168.53 159.53 150.53 141.53 132.53 124.53

1,110 1,120 215.30 206.30 198.30 189.30 180.30 171.30 162.30 153.30 144.30 135.30 126.30

1,120 1,130 218.06 209.06 200.06 191.06 182.06 173.06 164.06 155.06 146.06 137.06 129.06

1,130 1,140 219.83 210.83 202.83 193.83 184.83 175.83 166.83 157.83 148.83 139.83 130.83

1,140 1,150 222.59 213.59 204.59 195.59 186.59 177.59 168.59 159.59 150.59 141.59 133.59

1,150 1,160 224.36 215.36 207.36 198.36 189.36 180.36 171.36 162.36 153.36 144.36 135.36

1,160 1,170 227.12 218.12 209.12 200.12 191.12 182.12 173.12 164.12 155.12 146.12 138.12

1,170 1,180 228.89 219.89 211.89 202.89 193.89 184.89 175.89 166.89 157.89 148.89 139.89

1,180 1,190 231.65 222.65 213.65 204.65 195.65 186.65 177.65 168.65 159.65 150.65 142.65

1,190 1,200 233.42 224.42 216.42 207.42 198.42 189.42 180.42 171.42 162.42 153.42 144.42

1,200 1,210 236.18 227.18 218.18 209.18 200.18 191.18 182.18 173.18 164.18 155.18 147.18

1,210 1,220 237.95 228.95 220.95 211.95 202.95 193.95 184.95 175.95 166.95 157.95 148.95

1,220 1,230 240.71 231.71 222.71 213.71 204.71 195.71 186.71 177.71 168.71 159.71 151.71

1,230 1,240 242.48 233.48 225.48 216.48 207.48 198.48 189.48 180.48 171.48 162.48 153.48

1,240 1,250 245.24 236.24 227.24 218.24 209.24 200.24 191.24 182.24 173.24 164.24 156.24

1,250 1,260 248.01 238.01 230.01 221.01 212.01 203.01 194.01 185.01 176.01 167.01 158.01

1,260 1,270 251.77 240.77 231.77 222.77 213.77 204.77 195.77 186.77 177.77 168.77 160.77

1,270 1,280 254.54 242.54 234.54 225.54 216.54 207.54 198.54 189.54 180.54 171.54 162.54

1,280 1,290 258.30 245.30 236.30 227.30 218.30 209.30 200.30 191.30 182.30 173.30 165.30

1,290 1,300 261.07 247.07 239.07 230.07 221.07 212.07 203.07 194.07 185.07 176.07 167.07

1,300 1,310 264.83 249.83 240.83 231.83 222.83 213.83 204.83 195.83 186.83 177.83 169.83

1,310 1,320 267.60 253.60 243.60 234.60 225.60 216.60 207.60 198.60 189.60 180.60 171.60

1,320 1,330 271.36 256.36 245.36 236.36 227.36 218.36 209.36 200.36 191.36 182.36 174.36

1,330 1,340 274.13 260.13 248.13 239.13 230.13 221.13 212.13 203.13 194.13 185.13 176.13

1,340 1,350 277.89 262.89 249.89 240.89 231.89 222.89 213.89 204.89 195.89 186.89 178.89

1,350 1,360 280.66 266.66 252.66 243.66 234.66 225.66 216.66 207.66 198.66 189.66 180.66

1,360 1,370 284.42 269.42 254.42 245.42 236.42 227.42 218.42 209.42 200.42 191.42 183.42

1,370 1,380 287.19 273.19 258.19 248.19 239.19 230.19 221.19 212.19 203.19 194.19 185.19

1,380 1,390 290.95 275.95 260.95 249.95 240.95 231.95 222.95 213.95 204.95 195.95 187.95

Page 41
SINGLE Persons—BIWEEKLY Payroll Period (Caution: See Note on page 37.)

(For Wages Paid Through December 2004)

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 9.61 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 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 14.90 10.90 10.90 10.90 10.90 10.90 10.90 10.90 10.90 10.90 10.90

145 150 16.28 11.28 11.28 11.28 11.28 11.28 11.28 11.28 11.28 11.28 11.28

150 155 16.67 11.67 11.67 11.67 11.67 11.67 11.67 11.67 11.67 11.67 11.67

155 160 18.05 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 21.96 13.96 13.96 13.96 13.96 13.96 13.96 13.96 13.96 13.96 13.96

185 190 23.34 14.34 14.34 14.34 14.34 14.34 14.34 14.34 14.34 14.34 14.34

190 195 23.73 14.73 14.73 14.73 14.73 14.73 14.73 14.73 14.73 14.73 14.73

195 200 25.11 15.11 15.11 15.11 15.11 15.11 15.11 15.11 15.11 15.11 15.11

200 205 25.49 15.49 15.49 15.49 15.49 15.49 15.49 15.49 15.49 15.49 15.49

205 210 26.87 15.87 15.87 15.87 15.87 15.87 15.87 15.87 15.87 15.87 15.87

210 215 27.26 16.26 16.26 16.26 16.26 16.26 16.26 16.26 16.26 16.26 16.26

215 220 28.64 16.64 16.64 16.64 16.64 16.64 16.64 16.64 16.64 16.64 16.64

220 225 29.02 17.02 17.02 17.02 17.02 17.02 17.02 17.02 17.02 17.02 17.02

225 230 30.40 18.40 17.40 17.40 17.40 17.40 17.40 17.40 17.40 17.40 17.40

230 235 30.79 18.79 17.79 17.79 17.79 17.79 17.79 17.79 17.79 17.79 17.79

235 240 32.17 20.17 18.17 18.17 18.17 18.17 18.17 18.17 18.17 18.17 18.17

240 245 32.55 20.55 18.55 18.55 18.55 18.55 18.55 18.55 18.55 18.55 18.55

245 250 33.93 21.93 18.93 18.93 18.93 18.93 18.93 18.93 18.93 18.93 18.93

250 260 34.51 22.51 19.51 19.51 19.51 19.51 19.51 19.51 19.51 19.51 19.51

260 270 36.27 24.27 20.27 20.27 20.27 20.27 20.27 20.27 20.27 20.27 20.27

270 280 38.04 26.04 21.04 21.04 21.04 21.04 21.04 21.04 21.04 21.04 21.04

280 290 39.80 27.80 21.80 21.80 21.80 21.80 21.80 21.80 21.80 21.80 21.80

290 300 41.57 29.57 22.57 22.57 22.57 22.57 22.57 22.57 22.57 22.57 22.57

300 310 43.33 31.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33

310 320 45.10 33.10 24.10 24.10 24.10 24.10 24.10 24.10 24.10 24.10 24.10

320 330 46.86 34.86 24.86 24.86 24.86 24.86 24.86 24.86 24.86 24.86 24.86

330 340 48.63 36.63 25.63 25.63 25.63 25.63 25.63 25.63 25.63 25.63 25.63

340 350 50.39 38.39 26.39 26.39 26.39 26.39 26.39 26.39 26.39 26.39 26.39

350 360 52.16 40.16 28.16 27.16 27.16 27.16 27.16 27.16 27.16 27.16 27.16

360 370 53.92 41.92 29.92 27.92 27.92 27.92 27.92 27.92 27.92 27.92 27.92

370 380 55.69 43.69 31.69 28.69 28.69 28.69 28.69 28.69 28.69 28.69 28.69

380 390 58.45 45.45 33.45 29.45 29.45 29.45 29.45 29.45 29.45 29.45 29.45

390 400 60.22 47.22 35.22 30.22 30.22 30.22 30.22 30.22 30.22 30.22 30.22

400 410 62.98 48.98 36.98 30.98 30.98 30.98 30.98 30.98 30.98 30.98 30.98

410 420 64.75 50.75 38.75 31.75 31.75 31.75 31.75 31.75 31.75 31.75 31.75

420 430 67.51 52.51 40.51 32.51 32.51 32.51 32.51 32.51 32.51 32.51 32.51

430 440 69.28 54.28 42.28 33.28 33.28 33.28 33.28 33.28 33.28 33.28 33.28

440 450 72.04 56.04 44.04 34.04 34.04 34.04 34.04 34.04 34.04 34.04 34.04

450 460 73.81 57.81 45.81 34.81 34.81 34.81 34.81 34.81 34.81 34.81 34.81

460 470 76.57 59.57 47.57 36.57 35.57 35.57 35.57 35.57 35.57 35.57 35.57

470 480 78.34 61.34 49.34 38.34 36.34 36.34 36.34 36.34 36.34 36.34 36.34

480 490 81.10 63.10 51.10 40.10 37.10 37.10 37.10 37.10 37.10 37.10 37.10

490 500 82.87 65.87 52.87 41.87 37.87 37.87 37.87 37.87 37.87 37.87 37.87

500 520 87.02 69.02 56.02 44.02 39.02 39.02 39.02 39.02 39.02 39.02 39.02

520 540 91.55 73.55 59.55 47.55 40.55 40.55 40.55 40.55 40.55 40.55 40.55

540 560 96.08 78.08 63.08 51.08 42.08 42.08 42.08 42.08 42.08 42.08 42.08

560 580 100.61 82.61 66.61 54.61 43.61 43.61 43.61 43.61 43.61 43.61 43.61

580 600 105.14 87.14 70.14 58.14 46.14 45.14 45.14 45.14 45.14 45.14 45.14

600 620 109.67 91.67 73.67 61.67 49.67 46.67 46.67 46.67 46.67 46.67 46.67

620 640 114.20 96.20 78.20 65.20 53.20 48.20 48.20 48.20 48.20 48.20 48.20

640 660 118.73 100.73 82.73 68.73 56.73 49.73 49.73 49.73 49.73 49.73 49.73

660 680 123.26 105.26 87.26 72.26 60.26 51.26 51.26 51.26 51.26 51.26 51.26

680 700 127.79 109.79 91.79 75.79 63.79 52.79 52.79 52.79 52.79 52.79 52.79

700 720 132.32 114.32 96.32 79.32 67.32 55.32 54.32 54.32 54.32 54.32 54.32

720 740 136.85 118.85 100.85 82.85 70.85 58.85 55.85 55.85 55.85 55.85 55.85

740 760 141.38 123.38 105.38 87.38 74.38 62.38 57.38 57.38 57.38 57.38 57.38

760 780 145.91 127.91 109.91 91.91 77.91 65.91 58.91 58.91 58.91 58.91 58.91

780 800 150.44 132.44 114.44 96.44 81.44 69.44 60.44 60.44 60.44 60.44 60.44

Page 42
$2,100 and over Do not use this table. See page 37 for instructions.

SINGLE Persons—BIWEEKLY Payroll Period (Caution: See Note on page 37.)

(For Wages Paid Through December 2004)

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 $154.97 $136.97 $118.97 $100.97 $84.97 $72.97 $61.97 $61.97 $61.97 $61.97 $61.97

820 840 159.50 141.50 123.50 105.50 88.50 76.50 64.50 63.50 63.50 63.50 63.50

840 860 164.03 146.03 128.03 110.03 92.03 80.03 68.03 65.03 65.03 65.03 65.03

860 880 168.56 150.56 132.56 114.56 96.56 83.56 71.56 66.56 66.56 66.56 66.56

880 900 173.09 155.09 137.09 119.09 101.09 87.09 75.09 68.09 68.09 68.09 68.09

900 920 177.62 159.62 141.62 123.62 105.62 90.62 78.62 69.62 69.62 69.62 69.62

920 940 182.15 164.15 146.15 128.15 110.15 94.15 82.15 71.15 71.15 71.15 71.15

940 960 186.68 168.68 150.68 132.68 114.68 97.68 85.68 73.68 72.68 72.68 72.68

960 980 191.21 173.21 155.21 137.21 119.21 101.21 89.21 77.21 74.21 74.21 74.21

980 1,000 195.74 177.74 159.74 141.74 123.74 105.74 92.74 80.74 75.74 75.74 75.74

1,000 1,020 200.27 182.27 164.27 146.27 128.27 110.27 96.27 84.27 77.27 77.27 77.27

1,020 1,040 204.80 186.80 168.80 150.80 132.80 114.80 99.80 87.80 78.80 78.80 78.80

1,040 1,060 209.33 191.33 173.33 155.33 137.33 119.33 103.33 91.33 80.33 80.33 80.33

1,060 1,080 213.86 195.86 177.86 159.86 141.86 123.86 106.86 94.86 82.86 81.86 81.86

1,080 1,100 218.39 200.39 182.39 164.39 146.39 128.39 110.39 98.39 86.39 83.39 83.39

1,100 1,120 222.92 204.92 186.92 168.92 150.92 132.92 114.92 101.92 89.92 84.92 84.92

1,120 1,140 227.45 209.45 191.45 173.45 155.45 137.45 119.45 105.45 93.45 86.45 86.45

1,140 1,160 231.98 213.98 195.98 177.98 159.98 141.98 123.98 108.98 96.98 87.98 87.98

1,160 1,180 236.51 218.51 200.51 182.51 164.51 146.51 128.51 112.51 100.51 89.51 89.51

1,180 1,200 241.04 223.04 205.04 187.04 169.04 151.04 133.04 116.04 104.04 93.04 91.04

1,200 1,220 247.57 227.57 209.57 191.57 173.57 155.57 137.57 119.57 107.57 96.57 92.57

1,220 1,240 254.10 232.10 214.10 196.10 178.10 160.10 142.10 124.10 111.10 100.10 94.10

1,240 1,260 260.63 236.63 218.63 200.63 182.63 164.63 146.63 128.63 114.63 103.63 95.63

1,260 1,280 267.16 241.16 223.16 205.16 187.16 169.16 151.16 133.16 118.16 107.16 97.16

1,280 1,300 273.69 245.69 227.69 209.69 191.69 173.69 155.69 137.69 121.69 110.69 98.69

1,300 1,320 280.22 250.22 232.22 214.22 196.22 178.22 160.22 142.22 125.22 114.22 102.22

1,320 1,340 286.75 256.75 236.75 218.75 200.75 182.75 164.75 146.75 129.75 117.75 105.75

1,340 1,360 293.28 263.28 241.28 223.28 205.28 187.28 169.28 151.28 134.28 121.28 109.28

1,360 1,380 299.81 269.81 245.81 227.81 209.81 191.81 173.81 155.81 138.81 124.81 112.81

1,380 1,400 306.34 276.34 250.34 232.34 214.34 196.34 178.34 160.34 143.34 128.34 116.34

1,400 1,420 312.87 282.87 254.87 236.87 218.87 200.87 182.87 164.87 147.87 131.87 119.87

1,420 1,440 319.40 289.40 260.40 241.40 223.40 205.40 187.40 169.40 152.40 135.40 123.40

1,440 1,460 325.93 295.93 266.93 245.93 227.93 209.93 191.93 173.93 156.93 138.93 126.93

1,460 1,480 332.46 302.46 273.46 250.46 232.46 214.46 196.46 178.46 161.46 143.46 130.46

1,480 1,500 338.99 308.99 279.99 254.99 236.99 218.99 200.99 182.99 165.99 147.99 133.99

1,500 1,520 345.52 315.52 286.52 259.52 241.52 223.52 205.52 187.52 170.52 152.52 137.52

1,520 1,540 352.05 322.05 293.05 264.05 246.05 228.05 210.05 192.05 175.05 157.05 141.05

1,540 1,560 358.58 328.58 299.58 269.58 250.58 232.58 214.58 196.58 179.58 161.58 144.58

1,560 1,580 365.11 335.11 306.11 276.11 255.11 237.11 219.11 201.11 184.11 166.11 148.11

1,580 1,600 371.64 341.64 312.64 282.64 259.64 241.64 223.64 205.64 188.64 170.64 152.64

1,600 1,620 378.17 348.17 319.17 289.17 264.17 246.17 228.17 210.17 193.17 175.17 157.17

1,620 1,640 384.70 354.70 325.70 295.70 268.70 250.70 232.70 214.70 197.70 179.70 161.70

1,640 1,660 391.23 361.23 332.23 302.23 273.23 255.23 237.23 219.23 202.23 184.23 166.23

1,660 1,680 397.76 367.76 338.76 308.76 278.76 259.76 241.76 223.76 206.76 188.76 170.76

1,680 1,700 404.29 374.29 345.29 315.29 285.29 264.29 246.29 228.29 211.29 193.29 175.29

1,700 1,720 410.82 380.82 351.82 321.82 291.82 268.82 250.82 232.82 215.82 197.82 179.82

1,720 1,740 417.35 387.35 358.35 328.35 298.35 273.35 255.35 237.35 220.35 202.35 184.35

1,740 1,760 423.88 393.88 364.88 334.88 304.88 277.88 259.88 241.88 224.88 206.88 188.88

1,760 1,780 430.41 400.41 371.41 341.41 311.41 282.41 264.41 246.41 229.41 211.41 193.41

1,780 1,800 436.94 406.94 377.94 347.94 317.94 287.94 268.94 250.94 233.94 215.94 197.94

1,800 1,820 443.47 413.47 384.47 354.47 324.47 294.47 273.47 255.47 238.47 220.47 202.47

1,820 1,840 450.00 420.00 391.00 361.00 331.00 301.00 278.00 260.00 243.00 225.00 207.00

1,840 1,860 456.53 426.53 397.53 367.53 337.53 307.53 282.53 264.53 247.53 229.53 211.53

1,860 1,880 463.06 433.06 404.06 374.06 344.06 314.06 287.06 269.06 252.06 234.06 216.06

1,880 1,900 469.59 439.59 410.59 380.59 350.59 320.59 291.59 273.59 256.59 238.59 220.59

1,900 1,920 476.12 446.12 417.12 387.12 357.12 327.12 297.12 278.12 261.12 243.12 225.12

1,920 1,940 482.65 452.65 423.65 393.65 363.65 333.65 303.65 282.65 265.65 247.65 229.65

1,940 1,960 489.18 459.18 430.18 400.18 370.18 340.18 310.18 287.18 270.18 252.18 234.18

1,960 1,980 495.71 465.71 436.71 406.71 376.71 346.71 316.71 291.71 274.71 256.71 238.71

1,980 2,000 502.24 472.24 443.24 413.24 383.24 353.24 323.24 296.24 279.24 261.24 243.24

2,000 2,020 508.77 478.77 449.77 419.77 389.77 359.77 329.77 300.77 283.77 265.77 247.77

2,020 2,040 515.30 485.30 456.30 426.30 396.30 366.30 336.30 307.30 288.30 270.30 252.30

2,040 2,060 521.83 491.83 462.83 432.83 402.83 372.83 342.83 313.83 292.83 274.83 256.83

2,060 2,080 528.36 498.36 469.36 439.36 409.36 379.36 349.36 320.36 297.36 279.36 261.36

2,080 2,100 534.89 504.89 475.89 445.89 415.89 385.89 355.89 326.89 301.89 283.89 265.89

Page 43
MARRIED Persons—BIWEEKLY Payroll Period (Caution: See Note on page 37.)

(For Wages Paid Through December 2004)

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 $19.51 $19.51 $19.51 $19.51 $19.51 $19.51 $19.51 $19.51 $19.51 $19.51 $19.51

260 270 20.27 20.27 20.27 20.27 20.27 20.27 20.27 20.27 20.27 20.27 20.27

270 280 21.04 21.04 21.04 21.04 21.04 21.04 21.04 21.04 21.04 21.04 21.04

280 290 21.80 21.80 21.80 21.80 21.80 21.80 21.80 21.80 21.80 21.80 21.80

290 300 22.57 22.57 22.57 22.57 22.57 22.57 22.57 22.57 22.57 22.57 22.57

300 310 23.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33

310 320 25.10 24.10 24.10 24.10 24.10 24.10 24.10 24.10 24.10 24.10 24.10

320 330 26.86 24.86 24.86 24.86 24.86 24.86 24.86 24.86 24.86 24.86 24.86

330 340 28.63 25.63 25.63 25.63 25.63 25.63 25.63 25.63 25.63 25.63 25.63

340 350 30.39 26.39 26.39 26.39 26.39 26.39 26.39 26.39 26.39 26.39 26.39

350 360 32.16 27.16 27.16 27.16 27.16 27.16 27.16 27.16 27.16 27.16 27.16

360 370 33.92 27.92 27.92 27.92 27.92 27.92 27.92 27.92 27.92 27.92 27.92

370 380 35.69 28.69 28.69 28.69 28.69 28.69 28.69 28.69 28.69 28.69 28.69

380 390 37.45 29.45 29.45 29.45 29.45 29.45 29.45 29.45 29.45 29.45 29.45

390 400 39.22 30.22 30.22 30.22 30.22 30.22 30.22 30.22 30.22 30.22 30.22

400 410 40.98 30.98 30.98 30.98 30.98 30.98 30.98 30.98 30.98 30.98 30.98

410 420 42.75 31.75 31.75 31.75 31.75 31.75 31.75 31.75 31.75 31.75 31.75

420 430 44.51 32.51 32.51 32.51 32.51 32.51 32.51 32.51 32.51 32.51 32.51

430 440 46.28 34.28 33.28 33.28 33.28 33.28 33.28 33.28 33.28 33.28 33.28

440 450 48.04 36.04 34.04 34.04 34.04 34.04 34.04 34.04 34.04 34.04 34.04

450 460 49.81 37.81 34.81 34.81 34.81 34.81 34.81 34.81 34.81 34.81 34.81

460 470 51.57 39.57 35.57 35.57 35.57 35.57 35.57 35.57 35.57 35.57 35.57

470 480 53.34 41.34 36.34 36.34 36.34 36.34 36.34 36.34 36.34 36.34 36.34

480 490 55.10 43.10 37.10 37.10 37.10 37.10 37.10 37.10 37.10 37.10 37.10

490 500 56.87 44.87 37.87 37.87 37.87 37.87 37.87 37.87 37.87 37.87 37.87

500 520 59.02 47.02 39.02 39.02 39.02 39.02 39.02 39.02 39.02 39.02 39.02

520 540 62.55 50.55 40.55 40.55 40.55 40.55 40.55 40.55 40.55 40.55 40.55

540 560 66.08 54.08 42.08 42.08 42.08 42.08 42.08 42.08 42.08 42.08 42.08

560 580 69.61 57.61 45.61 43.61 43.61 43.61 43.61 43.61 43.61 43.61 43.61

580 600 73.14 61.14 49.14 45.14 45.14 45.14 45.14 45.14 45.14 45.14 45.14

600 620 76.67 64.67 52.67 46.67 46.67 46.67 46.67 46.67 46.67 46.67 46.67

620 640 80.20 68.20 56.20 48.20 48.20 48.20 48.20 48.20 48.20 48.20 48.20

640 660 83.73 71.73 59.73 49.73 49.73 49.73 49.73 49.73 49.73 49.73 49.73

660 680 87.26 75.26 63.26 51.26 51.26 51.26 51.26 51.26 51.26 51.26 51.26

680 700 90.79 78.79 66.79 54.79 52.79 52.79 52.79 52.79 52.79 52.79 52.79

700 720 94.32 82.32 70.32 58.32 54.32 54.32 54.32 54.32 54.32 54.32 54.32

720 740 97.85 85.85 73.85 61.85 55.85 55.85 55.85 55.85 55.85 55.85 55.85

740 760 101.38 89.38 77.38 65.38 57.38 57.38 57.38 57.38 57.38 57.38 57.38

760 780 104.91 92.91 80.91 68.91 58.91 58.91 58.91 58.91 58.91 58.91 58.91

780 800 108.44 96.44 84.44 72.44 61.44 60.44 60.44 60.44 60.44 60.44 60.44

800 820 111.97 99.97 87.97 75.97 64.97 61.97 61.97 61.97 61.97 61.97 61.97

820 840 115.50 103.50 91.50 79.50 68.50 63.50 63.50 63.50 63.50 63.50 63.50

840 860 119.03 107.03 95.03 83.03 72.03 65.03 65.03 65.03 65.03 65.03 65.03

860 880 123.56 110.56 98.56 86.56 75.56 66.56 66.56 66.56 66.56 66.56 66.56

880 900 128.09 114.09 102.09 90.09 79.09 68.09 68.09 68.09 68.09 68.09 68.09

900 920 132.62 117.62 105.62 93.62 82.62 70.62 69.62 69.62 69.62 69.62 69.62

920 940 137.15 121.15 109.15 97.15 86.15 74.15 71.15 71.15 71.15 71.15 71.15

940 960 141.68 124.68 112.68 100.68 89.68 77.68 72.68 72.68 72.68 72.68 72.68

960 980 146.21 128.21 116.21 104.21 93.21 81.21 74.21 74.21 74.21 74.21 74.21

980 1,000 150.74 132.74 119.74 107.74 96.74 84.74 75.74 75.74 75.74 75.74 75.74

1,000 1,020 155.27 137.27 123.27 111.27 100.27 88.27 77.27 77.27 77.27 77.27 77.27

1,020 1,040 159.80 141.80 126.80 114.80 103.80 91.80 79.80 78.80 78.80 78.80 78.80

1,040 1,060 164.33 146.33 130.33 118.33 107.33 95.33 83.33 80.33 80.33 80.33 80.33

1,060 1,080 168.86 150.86 133.86 121.86 110.86 98.86 86.86 81.86 81.86 81.86 81.86

1,080 1,100 173.39 155.39 137.39 125.39 114.39 102.39 90.39 83.39 83.39 83.39 83.39

1,100 1,120 177.92 159.92 141.92 128.92 117.92 105.92 93.92 84.92 84.92 84.92 84.92

1,120 1,140 182.45 164.45 146.45 132.45 121.45 109.45 97.45 86.45 86.45 86.45 86.45

1,140 1,160 186.98 168.98 150.98 135.98 124.98 112.98 100.98 88.98 87.98 87.98 87.98

1,160 1,180 191.51 173.51 155.51 139.51 128.51 116.51 104.51 92.51 89.51 89.51 89.51

1,180 1,200 196.04 178.04 160.04 143.04 132.04 120.04 108.04 96.04 91.04 91.04 91.04

1,200 1,220 200.57 182.57 164.57 146.57 135.57 123.57 111.57 99.57 92.57 92.57 92.57

1,220 1,240 205.10 187.10 169.10 151.10 139.10 127.10 115.10 103.10 94.10 94.10 94.10

1,240 1,260 209.63 191.63 173.63 155.63 142.63 130.63 118.63 106.63 95.63 95.63 95.63

1,260 1,280 214.16 196.16 178.16 160.16 146.16 134.16 122.16 110.16 98.16 97.16 97.16

1,280 1,300 218.69 200.69 182.69 164.69 149.69 137.69 125.69 113.69 101.69 98.69 98.69

1,300 1,320 223.22 205.22 187.22 169.22 153.22 141.22 129.22 117.22 105.22 100.22 100.22

1,320 1,340 227.75 209.75 191.75 173.75 156.75 144.75 132.75 120.75 108.75 101.75 101.75

1,340 1,360 232.28 214.28 196.28 178.28 160.28 148.28 136.28 124.28 112.28 103.28 103.28

1,360 1,380 236.81 218.81 200.81 182.81 164.81 151.81 139.81 127.81 115.81 104.81 104.81

Page 44
$2,680 and over Do not use this table. See page 37 for instructions.

MARRIED Persons—BIWEEKLY Payroll Period (Caution: See Note on page 37.)

(For Wages Paid Through December 2004)

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 $241.34 $223.34 $205.34 $187.34 $169.34 $155.34 $143.34 $131.34 $119.34 $107.34 $106.34

1,400 1,420 245.87 227.87 209.87 191.87 173.87 158.87 146.87 134.87 122.87 110.87 107.87

1,420 1,440 250.40 232.40 214.40 196.40 178.40 162.40 150.40 138.40 126.40 114.40 109.40

1,440 1,460 254.93 236.93 218.93 200.93 182.93 165.93 153.93 141.93 129.93 117.93 110.93

1,460 1,480 259.46 241.46 223.46 205.46 187.46 169.46 157.46 145.46 133.46 121.46 112.46

1,480 1,500 263.99 245.99 227.99 209.99 191.99 173.99 160.99 148.99 136.99 124.99 113.99

1,500 1,520 268.52 250.52 232.52 214.52 196.52 178.52 164.52 152.52 140.52 128.52 116.52

1,520 1,540 273.05 255.05 237.05 219.05 201.05 183.05 168.05 156.05 144.05 132.05 120.05

1,540 1,560 277.58 259.58 241.58 223.58 205.58 187.58 171.58 159.58 147.58 135.58 123.58

1,560 1,580 282.11 264.11 246.11 228.11 210.11 192.11 175.11 163.11 151.11 139.11 127.11

1,580 1,600 286.64 268.64 250.64 232.64 214.64 196.64 179.64 166.64 154.64 142.64 130.64

1,600 1,620 291.17 273.17 255.17 237.17 219.17 201.17 184.17 170.17 158.17 146.17 134.17

1,620 1,640 295.70 277.70 259.70 241.70 223.70 205.70 188.70 173.70 161.70 149.70 137.70

1,640 1,660 300.23 282.23 264.23 246.23 228.23 210.23 193.23 177.23 165.23 153.23 141.23

1,660 1,680 304.76 286.76 268.76 250.76 232.76 214.76 197.76 180.76 168.76 156.76 144.76

1,680 1,700 309.29 291.29 273.29 255.29 237.29 219.29 202.29 184.29 172.29 160.29 148.29

1,700 1,720 313.82 295.82 277.82 259.82 241.82 223.82 206.82 188.82 175.82 163.82 151.82

1,720 1,740 318.35 300.35 282.35 264.35 246.35 228.35 211.35 193.35 179.35 167.35 155.35

1,740 1,760 322.88 304.88 286.88 268.88 250.88 232.88 215.88 197.88 182.88 170.88 158.88

1,760 1,780 327.41 309.41 291.41 273.41 255.41 237.41 220.41 202.41 186.41 174.41 162.41

1,780 1,800 331.94 313.94 295.94 277.94 259.94 241.94 224.94 206.94 189.94 177.94 165.94

1,800 1,820 336.47 318.47 300.47 282.47 264.47 246.47 229.47 211.47 193.47 181.47 169.47

1,820 1,840 341.00 323.00 305.00 287.00 269.00 251.00 234.00 216.00 198.00 185.00 173.00

1,840 1,860 345.53 327.53 309.53 291.53 273.53 255.53 238.53 220.53 202.53 188.53 176.53

1,860 1,880 350.06 332.06 314.06 296.06 278.06 260.06 243.06 225.06 207.06 192.06 180.06

1,880 1,900 354.59 336.59 318.59 300.59 282.59 264.59 247.59 229.59 211.59 195.59 183.59

1,900 1,920 359.12 341.12 323.12 305.12 287.12 269.12 252.12 234.12 216.12 199.12 187.12

1,920 1,940 363.65 345.65 327.65 309.65 291.65 273.65 256.65 238.65 220.65 202.65 190.65

1,940 1,960 368.18 350.18 332.18 314.18 296.18 278.18 261.18 243.18 225.18 207.18 194.18

1,960 1,980 372.71 354.71 336.71 318.71 300.71 282.71 265.71 247.71 229.71 211.71 197.71

1,980 2,000 377.24 359.24 341.24 323.24 305.24 287.24 270.24 252.24 234.24 216.24 201.24

2,000 2,020 381.77 363.77 345.77 327.77 309.77 291.77 274.77 256.77 238.77 220.77 204.77

2,020 2,040 386.30 368.30 350.30 332.30 314.30 296.30 279.30 261.30 243.30 225.30 208.30

2,040 2,060 390.83 372.83 354.83 336.83 318.83 300.83 283.83 265.83 247.83 229.83 211.83

2,060 2,080 395.36 377.36 359.36 341.36 323.36 305.36 288.36 270.36 252.36 234.36 216.36

2,080 2,100 399.89 381.89 363.89 345.89 327.89 309.89 292.89 274.89 256.89 238.89 220.89

2,100 2,120 404.42 386.42 368.42 350.42 332.42 314.42 297.42 279.42 261.42 243.42 225.42

2,120 2,140 408.95 390.95 372.95 354.95 336.95 318.95 301.95 283.95 265.95 247.95 229.95

2,140 2,160 413.48 395.48 377.48 359.48 341.48 323.48 306.48 288.48 270.48 252.48 234.48

2,160 2,180 418.01 400.01 382.01 364.01 346.01 328.01 311.01 293.01 275.01 257.01 239.01

2,180 2,200 422.54 404.54 386.54 368.54 350.54 332.54 315.54 297.54 279.54 261.54 243.54

2,200 2,220 427.07 409.07 391.07 373.07 355.07 337.07 320.07 302.07 284.07 266.07 248.07

2,220 2,240 431.60 413.60 395.60 377.60 359.60 341.60 324.60 306.60 288.60 270.60 252.60

2,240 2,260 436.13 418.13 400.13 382.13 364.13 346.13 329.13 311.13 293.13 275.13 257.13

2,260 2,280 440.66 422.66 404.66 386.66 368.66 350.66 333.66 315.66 297.66 279.66 261.66

2,280 2,300 445.19 427.19 409.19 391.19 373.19 355.19 338.19 320.19 302.19 284.19 266.19

2,300 2,320 449.72 431.72 413.72 395.72 377.72 359.72 342.72 324.72 306.72 288.72 270.72

2,320 2,340 454.25 436.25 418.25 400.25 382.25 364.25 347.25 329.25 311.25 293.25 275.25

2,340 2,360 458.78 440.78 422.78 404.78 386.78 368.78 351.78 333.78 315.78 297.78 279.78

2,360 2,380 463.31 445.31 427.31 409.31 391.31 373.31 356.31 338.31 320.31 302.31 284.31

2,380 2,400 467.84 449.84 431.84 413.84 395.84 377.84 360.84 342.84 324.84 306.84 288.84

2,400 2,420 472.37 454.37 436.37 418.37 400.37 382.37 365.37 347.37 329.37 311.37 293.37

2,420 2,440 476.90 458.90 440.90 422.90 404.90 386.90 369.90 351.90 333.90 315.90 297.90

2,440 2,460 481.43 463.43 445.43 427.43 409.43 391.43 374.43 356.43 338.43 320.43 302.43

2,460 2,480 485.96 467.96 449.96 431.96 413.96 395.96 378.96 360.96 342.96 324.96 306.96

2,480 2,500 490.49 472.49 454.49 436.49 418.49 400.49 383.49 365.49 347.49 329.49 311.49

2,500 2,520 497.02 477.02 459.02 441.02 423.02 405.02 388.02 370.02 352.02 334.02 316.02

2,520 2,540 503.55 481.55 463.55 445.55 427.55 409.55 392.55 374.55 356.55 338.55 320.55

2,540 2,560 510.08 486.08 468.08 450.08 432.08 414.08 397.08 379.08 361.08 343.08 325.08

2,560 2,580 516.61 490.61 472.61 454.61 436.61 418.61 401.61 383.61 365.61 347.61 329.61

2,580 2,600 523.14 495.14 477.14 459.14 441.14 423.14 406.14 388.14 370.14 352.14 334.14

2,600 2,620 529.67 499.67 481.67 463.67 445.67 427.67 410.67 392.67 374.67 356.67 338.67

2,620 2,640 536.20 506.20 486.20 468.20 450.20 432.20 415.20 397.20 379.20 361.20 343.20

2,640 2,660 542.73 512.73 490.73 472.73 454.73 436.73 419.73 401.73 383.73 365.73 347.73

2,660 2,680 549.26 519.26 495.26 477.26 459.26 441.26 424.26 406.26 388.26 370.26 352.26

Page 45
SINGLE Persons—SEMIMONTHLY Payroll Period (Caution: See Note on page 37.)

(For Wages Paid Through December 2004)

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 10.37 9.37 9.37 9.37 9.37 9.37 9.37 9.37 9.37 9.37 9.37

125 130 11.75 9.75 9.75 9.75 9.75 9.75 9.75 9.75 9.75 9.75 9.75

130 135 12.14 10.14 10.14 10.14 10.14 10.14 10.14 10.14 10.14 10.14 10.14

135 140 13.52 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 17.43 12.43 12.43 12.43 12.43 12.43 12.43 12.43 12.43 12.43 12.43

165 170 18.81 12.81 12.81 12.81 12.81 12.81 12.81 12.81 12.81 12.81 12.81

170 175 19.20 13.20 13.20 13.20 13.20 13.20 13.20 13.20 13.20 13.20 13.20

175 180 20.58 13.58 13.58 13.58 13.58 13.58 13.58 13.58 13.58 13.58 13.58

180 185 20.96 13.96 13.96 13.96 13.96 13.96 13.96 13.96 13.96 13.96 13.96

185 190 22.34 14.34 14.34 14.34 14.34 14.34 14.34 14.34 14.34 14.34 14.34

190 195 22.73 14.73 14.73 14.73 14.73 14.73 14.73 14.73 14.73 14.73 14.73

195 200 24.11 15.11 15.11 15.11 15.11 15.11 15.11 15.11 15.11 15.11 15.11

200 205 24.49 15.49 15.49 15.49 15.49 15.49 15.49 15.49 15.49 15.49 15.49

205 210 25.87 15.87 15.87 15.87 15.87 15.87 15.87 15.87 15.87 15.87 15.87

210 215 26.26 16.26 16.26 16.26 16.26 16.26 16.26 16.26 16.26 16.26 16.26

215 220 27.64 16.64 16.64 16.64 16.64 16.64 16.64 16.64 16.64 16.64 16.64

220 225 28.02 17.02 17.02 17.02 17.02 17.02 17.02 17.02 17.02 17.02 17.02

225 230 29.40 17.40 17.40 17.40 17.40 17.40 17.40 17.40 17.40 17.40 17.40

230 235 29.79 17.79 17.79 17.79 17.79 17.79 17.79 17.79 17.79 17.79 17.79

235 240 31.17 18.17 18.17 18.17 18.17 18.17 18.17 18.17 18.17 18.17 18.17

240 245 31.55 18.55 18.55 18.55 18.55 18.55 18.55 18.55 18.55 18.55 18.55

245 250 32.93 19.93 18.93 18.93 18.93 18.93 18.93 18.93 18.93 18.93 18.93

250 260 33.51 21.51 19.51 19.51 19.51 19.51 19.51 19.51 19.51 19.51 19.51

260 270 35.27 23.27 20.27 20.27 20.27 20.27 20.27 20.27 20.27 20.27 20.27

270 280 37.04 25.04 21.04 21.04 21.04 21.04 21.04 21.04 21.04 21.04 21.04

280 290 38.80 26.80 21.80 21.80 21.80 21.80 21.80 21.80 21.80 21.80 21.80

290 300 40.57 28.57 22.57 22.57 22.57 22.57 22.57 22.57 22.57 22.57 22.57

300 310 42.33 30.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33

310 320 44.10 32.10 24.10 24.10 24.10 24.10 24.10 24.10 24.10 24.10 24.10

320 330 45.86 33.86 24.86 24.86 24.86 24.86 24.86 24.86 24.86 24.86 24.86

330 340 47.63 35.63 25.63 25.63 25.63 25.63 25.63 25.63 25.63 25.63 25.63

340 350 49.39 37.39 26.39 26.39 26.39 26.39 26.39 26.39 26.39 26.39 26.39

350 360 51.16 39.16 27.16 27.16 27.16 27.16 27.16 27.16 27.16 27.16 27.16

360 370 52.92 40.92 27.92 27.92 27.92 27.92 27.92 27.92 27.92 27.92 27.92

370 380 54.69 42.69 29.69 28.69 28.69 28.69 28.69 28.69 28.69 28.69 28.69

380 390 56.45 44.45 31.45 29.45 29.45 29.45 29.45 29.45 29.45 29.45 29.45

390 400 58.22 46.22 33.22 30.22 30.22 30.22 30.22 30.22 30.22 30.22 30.22

400 410 60.98 47.98 34.98 30.98 30.98 30.98 30.98 30.98 30.98 30.98 30.98

410 420 62.75 49.75 36.75 31.75 31.75 31.75 31.75 31.75 31.75 31.75 31.75

420 430 65.51 51.51 38.51 32.51 32.51 32.51 32.51 32.51 32.51 32.51 32.51

430 440 67.28 53.28 40.28 33.28 33.28 33.28 33.28 33.28 33.28 33.28 33.28

440 450 70.04 55.04 42.04 34.04 34.04 34.04 34.04 34.04 34.04 34.04 34.04

450 460 71.81 56.81 43.81 34.81 34.81 34.81 34.81 34.81 34.81 34.81 34.81

460 470 74.57 58.57 45.57 35.57 35.57 35.57 35.57 35.57 35.57 35.57 35.57

470 480 76.34 60.34 47.34 36.34 36.34 36.34 36.34 36.34 36.34 36.34 36.34

480 490 79.10 62.10 49.10 37.10 37.10 37.10 37.10 37.10 37.10 37.10 37.10

490 500 80.87 63.87 50.87 37.87 37.87 37.87 37.87 37.87 37.87 37.87 37.87

500 520 84.02 66.02 53.02 40.02 39.02 39.02 39.02 39.02 39.02 39.02 39.02

520 540 88.55 69.55 56.55 43.55 40.55 40.55 40.55 40.55 40.55 40.55 40.55

540 560 93.08 74.08 60.08 47.08 42.08 42.08 42.08 42.08 42.08 42.08 42.08

560 580 97.61 78.61 63.61 50.61 43.61 43.61 43.61 43.61 43.61 43.61 43.61

580 600 102.14 83.14 67.14 54.14 45.14 45.14 45.14 45.14 45.14 45.14 45.14

600 620 106.67 87.67 70.67 57.67 46.67 46.67 46.67 46.67 46.67 46.67 46.67

620 640 111.20 92.20 74.20 61.20 48.20 48.20 48.20 48.20 48.20 48.20 48.20

640 660 115.73 96.73 77.73 64.73 51.73 49.73 49.73 49.73 49.73 49.73 49.73

660 680 120.26 101.26 82.26 68.26 55.26 51.26 51.26 51.26 51.26 51.26 51.26

680 700 124.79 105.79 86.79 71.79 58.79 52.79 52.79 52.79 52.79 52.79 52.79

700 720 129.32 110.32 91.32 75.32 62.32 54.32 54.32 54.32 54.32 54.32 54.32

720 740 133.85 114.85 95.85 78.85 65.85 55.85 55.85 55.85 55.85 55.85 55.85

740 760 138.38 119.38 100.38 82.38 69.38 57.38 57.38 57.38 57.38 57.38 57.38

760 780 142.91 123.91 104.91 85.91 72.91 59.91 58.91 58.91 58.91 58.91 58.91

780 800 147.44 128.44 109.44 89.44 76.44 63.44 60.44 60.44 60.44 60.44 60.44

800 820 151.97 132.97 113.97 93.97 79.97 66.97 61.97 61.97 61.97 61.97 61.97

820 840 156.50 137.50 118.50 98.50 83.50 70.50 63.50 63.50 63.50 63.50 63.50

Page 46
$2,140 and over Do not use this table. See page 37 for instructions.

SINGLE Persons—SEMIMONTHLY Payroll Period (Caution: See Note on page 37.)

(For Wages Paid Through December 2004)

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 $161.03 $142.03 $123.03 $103.03 $87.03 $74.03 $65.03 $65.03 $65.03 $65.03 $65.03

860 880 165.56 146.56 127.56 107.56 90.56 77.56 66.56 66.56 66.56 66.56 66.56

880 900 170.09 151.09 132.09 112.09 94.09 81.09 68.09 68.09 68.09 68.09 68.09

900 920 174.62 155.62 136.62 116.62 97.62 84.62 71.62 69.62 69.62 69.62 69.62

920 940 179.15 160.15 141.15 121.15 102.15 88.15 75.15 71.15 71.15 71.15 71.15

940 960 183.68 164.68 145.68 125.68 106.68 91.68 78.68 72.68 72.68 72.68 72.68

960 980 188.21 169.21 150.21 130.21 111.21 95.21 82.21 74.21 74.21 74.21 74.21

980 1,000 192.74 173.74 154.74 134.74 115.74 98.74 85.74 75.74 75.74 75.74 75.74

1,000 1,020 197.27 178.27 159.27 139.27 120.27 102.27 89.27 77.27 77.27 77.27 77.27

1,020 1,040 201.80 182.80 163.80 143.80 124.80 105.80 92.80 80.80 78.80 78.80 78.80

1,040 1,060 206.33 187.33 168.33 148.33 129.33 109.33 96.33 84.33 80.33 80.33 80.33

1,060 1,080 210.86 191.86 172.86 152.86 133.86 113.86 99.86 87.86 81.86 81.86 81.86

1,080 1,100 215.39 196.39 177.39 157.39 138.39 118.39 103.39 91.39 83.39 83.39 83.39

1,100 1,120 219.92 200.92 181.92 161.92 142.92 122.92 106.92 94.92 84.92 84.92 84.92

1,120 1,140 224.45 205.45 186.45 166.45 147.45 127.45 110.45 98.45 86.45 86.45 86.45

1,140 1,160 228.98 209.98 190.98 170.98 151.98 131.98 113.98 101.98 88.98 87.98 87.98

1,160 1,180 233.51 214.51 195.51 175.51 156.51 136.51 117.51 105.51 92.51 89.51 89.51

1,180 1,200 238.04 219.04 200.04 180.04 161.04 141.04 122.04 109.04 96.04 91.04 91.04

1,200 1,220 242.57 223.57 204.57 184.57 165.57 145.57 126.57 112.57 99.57 92.57 92.57

1,220 1,240 247.10 228.10 209.10 189.10 170.10 150.10 131.10 116.10 103.10 94.10 94.10

1,240 1,260 251.63 232.63 213.63 193.63 174.63 154.63 135.63 119.63 106.63 95.63 95.63

1,260 1,280 256.16 237.16 218.16 198.16 179.16 159.16 140.16 123.16 110.16 97.16 97.16

1,280 1,300 261.69 241.69 222.69 202.69 183.69 163.69 144.69 126.69 113.69 100.69 98.69

1,300 1,320 268.22 246.22 227.22 207.22 188.22 168.22 149.22 130.22 117.22 104.22 100.22

1,320 1,340 274.75 250.75 231.75 211.75 192.75 172.75 153.75 134.75 120.75 107.75 101.75

1,340 1,360 281.28 255.28 236.28 216.28 197.28 177.28 158.28 139.28 124.28 111.28 103.28

1,360 1,380 287.81 259.81 240.81 220.81 201.81 181.81 162.81 143.81 127.81 114.81 104.81

1,380 1,400 294.34 264.34 245.34 225.34 206.34 186.34 167.34 148.34 131.34 118.34 106.34

1,400 1,420 300.87 268.87 249.87 229.87 210.87 190.87 171.87 152.87 134.87 121.87 108.87

1,420 1,440 307.40 275.40 254.40 234.40 215.40 195.40 176.40 157.40 138.40 125.40 112.40

1,440 1,460 313.93 281.93 258.93 238.93 219.93 199.93 180.93 161.93 141.93 128.93 115.93

1,460 1,480 320.46 288.46 263.46 243.46 224.46 204.46 185.46 166.46 146.46 132.46 119.46

1,480 1,500 326.99 294.99 267.99 247.99 228.99 208.99 189.99 170.99 150.99 135.99 122.99

1,500 1,520 333.52 301.52 272.52 252.52 233.52 213.52 194.52 175.52 155.52 139.52 126.52

1,520 1,540 340.05 308.05 277.05 257.05 238.05 218.05 199.05 180.05 160.05 143.05 130.05

1,540 1,560 346.58 314.58 281.58 261.58 242.58 222.58 203.58 184.58 164.58 146.58 133.58

1,560 1,580 353.11 321.11 288.11 266.11 247.11 227.11 208.11 189.11 169.11 150.11 137.11

1,580 1,600 359.64 327.64 294.64 270.64 251.64 231.64 212.64 193.64 173.64 154.64 140.64

1,600 1,620 366.17 334.17 301.17 275.17 256.17 236.17 217.17 198.17 178.17 159.17 144.17

1,620 1,640 372.70 340.70 307.70 279.70 260.70 240.70 221.70 202.70 182.70 163.70 147.70

1,640 1,660 379.23 347.23 314.23 284.23 265.23 245.23 226.23 207.23 187.23 168.23 151.23

1,660 1,680 385.76 353.76 320.76 288.76 269.76 249.76 230.76 211.76 191.76 172.76 154.76

1,680 1,700 392.29 360.29 327.29 295.29 274.29 254.29 235.29 216.29 196.29 177.29 158.29

1,700 1,720 398.82 366.82 333.82 301.82 278.82 258.82 239.82 220.82 200.82 181.82 162.82

1,720 1,740 405.35 373.35 340.35 308.35 283.35 263.35 244.35 225.35 205.35 186.35 167.35

1,740 1,760 411.88 379.88 346.88 314.88 287.88 267.88 248.88 229.88 209.88 190.88 171.88

1,760 1,780 418.41 386.41 353.41 321.41 292.41 272.41 253.41 234.41 214.41 195.41 176.41

1,780 1,800 424.94 392.94 359.94 327.94 296.94 276.94 257.94 238.94 218.94 199.94 180.94

1,800 1,820 431.47 399.47 366.47 334.47 302.47 281.47 262.47 243.47 223.47 204.47 185.47

1,820 1,840 438.00 406.00 373.00 341.00 309.00 286.00 267.00 248.00 228.00 209.00 190.00

1,840 1,860 444.53 412.53 379.53 347.53 315.53 290.53 271.53 252.53 232.53 213.53 194.53

1,860 1,880 451.06 419.06 386.06 354.06 322.06 295.06 276.06 257.06 237.06 218.06 199.06

1,880 1,900 457.59 425.59 392.59 360.59 328.59 299.59 280.59 261.59 241.59 222.59 203.59

1,900 1,920 464.12 432.12 399.12 367.12 335.12 304.12 285.12 266.12 246.12 227.12 208.12

1,920 1,940 470.65 438.65 405.65 373.65 341.65 308.65 289.65 270.65 250.65 231.65 212.65

1,940 1,960 477.18 445.18 412.18 380.18 348.18 315.18 294.18 275.18 255.18 236.18 217.18

1,960 1,980 483.71 451.71 418.71 386.71 354.71 321.71 298.71 279.71 259.71 240.71 221.71

1,980 2,000 490.24 458.24 425.24 393.24 361.24 328.24 303.24 284.24 264.24 245.24 226.24

2,000 2,020 496.77 464.77 431.77 399.77 367.77 334.77 307.77 288.77 268.77 249.77 230.77

2,020 2,040 503.30 471.30 438.30 406.30 374.30 341.30 312.30 293.30 273.30 254.30 235.30

2,040 2,060 509.83 477.83 444.83 412.83 380.83 347.83 316.83 297.83 277.83 258.83 239.83

2,060 2,080 516.36 484.36 451.36 419.36 387.36 354.36 322.36 302.36 282.36 263.36 244.36

2,080 2,100 522.89 490.89 457.89 425.89 393.89 360.89 328.89 306.89 286.89 267.89 248.89

2,100 2,120 529.42 497.42 464.42 432.42 400.42 367.42 335.42 311.42 291.42 272.42 253.42

2,120 2,140 535.95 503.95 470.95 438.95 406.95 373.95 341.95 315.95 295.95 276.95 257.95

Page 47
MARRIED Persons—SEMIMONTHLY Payroll Period (Caution: See Note on page 37.)

(For Wages Paid Through December 2004)

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 $21.04 $21.04 $21.04 $21.04 $21.04 $21.04 $21.04 $21.04 $21.04 $21.04 $21.04

280 290 21.80 21.80 21.80 21.80 21.80 21.80 21.80 21.80 21.80 21.80 21.80

290 300 22.57 22.57 22.57 22.57 22.57 22.57 22.57 22.57 22.57 22.57 22.57

300 310 23.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33 23.33

310 320 24.10 24.10 24.10 24.10 24.10 24.10 24.10 24.10 24.10 24.10 24.10

320 330 24.86 24.86 24.86 24.86 24.86 24.86 24.86 24.86 24.86 24.86 24.86

330 340 25.63 25.63 25.63 25.63 25.63 25.63 25.63 25.63 25.63 25.63 25.63

340 350 27.39 26.39 26.39 26.39 26.39 26.39 26.39 26.39 26.39 26.39 26.39

350 360 29.16 27.16 27.16 27.16 27.16 27.16 27.16 27.16 27.16 27.16 27.16

360 370 30.92 27.92 27.92 27.92 27.92 27.92 27.92 27.92 27.92 27.92 27.92

370 380 32.69 28.69 28.69 28.69 28.69 28.69 28.69 28.69 28.69 28.69 28.69

380 390 34.45 29.45 29.45 29.45 29.45 29.45 29.45 29.45 29.45 29.45 29.45

390 400 36.22 30.22 30.22 30.22 30.22 30.22 30.22 30.22 30.22 30.22 30.22

400 410 37.98 30.98 30.98 30.98 30.98 30.98 30.98 30.98 30.98 30.98 30.98

410 420 39.75 31.75 31.75 31.75 31.75 31.75 31.75 31.75 31.75 31.75 31.75

420 430 41.51 32.51 32.51 32.51 32.51 32.51 32.51 32.51 32.51 32.51 32.51

430 440 43.28 33.28 33.28 33.28 33.28 33.28 33.28 33.28 33.28 33.28 33.28

440 450 45.04 34.04 34.04 34.04 34.04 34.04 34.04 34.04 34.04 34.04 34.04

450 460 46.81 34.81 34.81 34.81 34.81 34.81 34.81 34.81 34.81 34.81 34.81

460 470 48.57 35.57 35.57 35.57 35.57 35.57 35.57 35.57 35.57 35.57 35.57

470 480 50.34 37.34 36.34 36.34 36.34 36.34 36.34 36.34 36.34 36.34 36.34

480 490 52.10 39.10 37.10 37.10 37.10 37.10 37.10 37.10 37.10 37.10 37.10

490 500 53.87 40.87 37.87 37.87 37.87 37.87 37.87 37.87 37.87 37.87 37.87

500 520 57.02 44.02 39.02 39.02 39.02 39.02 39.02 39.02 39.02 39.02 39.02

520 540 60.55 47.55 40.55 40.55 40.55 40.55 40.55 40.55 40.55 40.55 40.55

540 560 64.08 51.08 42.08 42.08 42.08 42.08 42.08 42.08 42.08 42.08 42.08

560 580 67.61 54.61 43.61 43.61 43.61 43.61 43.61 43.61 43.61 43.61 43.61

580 600 71.14 58.14 45.14 45.14 45.14 45.14 45.14 45.14 45.14 45.14 45.14

600 620 74.67 61.67 48.67 46.67 46.67 46.67 46.67 46.67 46.67 46.67 46.67

620 640 78.20 65.20 52.20 48.20 48.20 48.20 48.20 48.20 48.20 48.20 48.20

640 660 81.73 68.73 55.73 49.73 49.73 49.73 49.73 49.73 49.73 49.73 49.73

660 680 85.26 72.26 59.26 51.26 51.26 51.26 51.26 51.26 51.26 51.26 51.26

680 700 88.79 75.79 62.79 52.79 52.79 52.79 52.79 52.79 52.79 52.79 52.79

700 720 92.32 79.32 66.32 54.32 54.32 54.32 54.32 54.32 54.32 54.32 54.32

720 740 95.85 82.85 69.85 56.85 55.85 55.85 55.85 55.85 55.85 55.85 55.85

740 760 99.38 86.38 73.38 60.38 57.38 57.38 57.38 57.38 57.38 57.38 57.38

760 780 102.91 89.91 76.91 63.91 58.91 58.91 58.91 58.91 58.91 58.91 58.91

780 800 106.44 93.44 80.44 67.44 60.44 60.44 60.44 60.44 60.44 60.44 60.44

800 820 109.97 96.97 83.97 70.97 61.97 61.97 61.97 61.97 61.97 61.97 61.97

820 840 113.50 100.50 87.50 74.50 63.50 63.50 63.50 63.50 63.50 63.50 63.50

840 860 117.03 104.03 91.03 78.03 65.03 65.03 65.03 65.03 65.03 65.03 65.03

860 880 120.56 107.56 94.56 81.56 68.56 66.56 66.56 66.56 66.56 66.56 66.56

880 900 124.09 111.09 98.09 85.09 72.09 68.09 68.09 68.09 68.09 68.09 68.09

900 920 127.62 114.62 101.62 88.62 75.62 69.62 69.62 69.62 69.62 69.62 69.62

920 940 131.15 118.15 105.15 92.15 79.15 71.15 71.15 71.15 71.15 71.15 71.15

940 960 135.68 121.68 108.68 95.68 82.68 72.68 72.68 72.68 72.68 72.68 72.68

960 980 140.21 125.21 112.21 99.21 86.21 74.21 74.21 74.21 74.21 74.21 74.21

980 1,000 144.74 128.74 115.74 102.74 89.74 76.74 75.74 75.74 75.74 75.74 75.74

1,000 1,020 149.27 132.27 119.27 106.27 93.27 80.27 77.27 77.27 77.27 77.27 77.27

1,020 1,040 153.80 135.80 122.80 109.80 96.80 83.80 78.80 78.80 78.80 78.80 78.80

1,040 1,060 158.33 139.33 126.33 113.33 100.33 87.33 80.33 80.33 80.33 80.33 80.33

1,060 1,080 162.86 142.86 129.86 116.86 103.86 90.86 81.86 81.86 81.86 81.86 81.86

1,080 1,100 167.39 147.39 133.39 120.39 107.39 94.39 83.39 83.39 83.39 83.39 83.39

1,100 1,120 171.92 151.92 136.92 123.92 110.92 97.92 84.92 84.92 84.92 84.92 84.92

1,120 1,140 176.45 156.45 140.45 127.45 114.45 101.45 88.45 86.45 86.45 86.45 86.45

1,140 1,160 180.98 160.98 143.98 130.98 117.98 104.98 91.98 87.98 87.98 87.98 87.98

1,160 1,180 185.51 165.51 147.51 134.51 121.51 108.51 95.51 89.51 89.51 89.51 89.51

1,180 1,200 190.04 170.04 151.04 138.04 125.04 112.04 99.04 91.04 91.04 91.04 91.04

1,200 1,220 194.57 174.57 155.57 141.57 128.57 115.57 102.57 92.57 92.57 92.57 92.57

1,220 1,240 199.10 179.10 160.10 145.10 132.10 119.10 106.10 94.10 94.10 94.10 94.10

1,240 1,260 203.63 183.63 164.63 148.63 135.63 122.63 109.63 96.63 95.63 95.63 95.63

1,260 1,280 208.16 188.16 169.16 152.16 139.16 126.16 113.16 100.16 97.16 97.16 97.16

1,280 1,300 212.69 192.69 173.69 155.69 142.69 129.69 116.69 103.69 98.69 98.69 98.69

1,300 1,320 217.22 197.22 178.22 159.22 146.22 133.22 120.22 107.22 100.22 100.22 100.22

1,320 1,340 221.75 201.75 182.75 163.75 149.75 136.75 123.75 110.75 101.75 101.75 101.75

1,340 1,360 226.28 206.28 187.28 168.28 153.28 140.28 127.28 114.28 103.28 103.28 103.28

1,360 1,380 230.81 210.81 191.81 172.81 156.81 143.81 130.81 117.81 104.81 104.81 104.81

1,380 1,400 235.34 215.34 196.34 177.34 160.34 147.34 134.34 121.34 108.34 106.34 106.34

1,400 1,420 239.87 219.87 200.87 181.87 163.87 150.87 137.87 124.87 111.87 107.87 107.87

Page 48
$2,720 and over Do not use this table. See page 37 for instructions.

MARRIED Persons—SEMIMONTHLY Payroll Period (Caution: See Note on page 37.)

(For Wages Paid Through December 2004)

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 $244.40 $224.40 $205.40 $186.40 $167.40 $154.40 $141.40 $128.40 $115.40 $109.40 $109.40

1,440 1,460 248.93 228.93 209.93 190.93 170.93 157.93 144.93 131.93 118.93 110.93 110.93

1,460 1,480 253.46 233.46 214.46 195.46 175.46 161.46 148.46 135.46 122.46 112.46 112.46

1,480 1,500 257.99 237.99 218.99 199.99 179.99 164.99 151.99 138.99 125.99 113.99 113.99

1,500 1,520 262.52 242.52 223.52 204.52 184.52 168.52 155.52 142.52 129.52 116.52 115.52

1,520 1,540 267.05 247.05 228.05 209.05 189.05 172.05 159.05 146.05 133.05 120.05 117.05

1,540 1,560 271.58 251.58 232.58 213.58 193.58 175.58 162.58 149.58 136.58 123.58 118.58

1,560 1,580 276.11 256.11 237.11 218.11 198.11 179.11 166.11 153.11 140.11 127.11 120.11

1,580 1,600 280.64 260.64 241.64 222.64 202.64 183.64 169.64 156.64 143.64 130.64 121.64

1,600 1,620 285.17 265.17 246.17 227.17 207.17 188.17 173.17 160.17 147.17 134.17 123.17

1,620 1,640 289.70 269.70 250.70 231.70 211.70 192.70 176.70 163.70 150.70 137.70 125.70

1,640 1,660 294.23 274.23 255.23 236.23 216.23 197.23 180.23 167.23 154.23 141.23 129.23

1,660 1,680 298.76 278.76 259.76 240.76 220.76 201.76 183.76 170.76 157.76 144.76 132.76

1,680 1,700 303.29 283.29 264.29 245.29 225.29 206.29 187.29 174.29 161.29 148.29 136.29

1,700 1,720 307.82 287.82 268.82 249.82 229.82 210.82 190.82 177.82 164.82 151.82 139.82

1,720 1,740 312.35 292.35 273.35 254.35 234.35 215.35 195.35 181.35 168.35 155.35 143.35

1,740 1,760 316.88 296.88 277.88 258.88 238.88 219.88 199.88 184.88 171.88 158.88 146.88

1,760 1,780 321.41 301.41 282.41 263.41 243.41 224.41 204.41 188.41 175.41 162.41 150.41

1,780 1,800 325.94 305.94 286.94 267.94 247.94 228.94 208.94 191.94 178.94 165.94 153.94

1,800 1,820 330.47 310.47 291.47 272.47 252.47 233.47 213.47 195.47 182.47 169.47 157.47

1,820 1,840 335.00 315.00 296.00 277.00 257.00 238.00 218.00 199.00 186.00 173.00 161.00

1,840 1,860 339.53 319.53 300.53 281.53 261.53 242.53 222.53 203.53 189.53 176.53 164.53

1,860 1,880 344.06 324.06 305.06 286.06 266.06 247.06 227.06 208.06 193.06 180.06 168.06

1,880 1,900 348.59 328.59 309.59 290.59 270.59 251.59 231.59 212.59 196.59 183.59 171.59

1,900 1,920 353.12 333.12 314.12 295.12 275.12 256.12 236.12 217.12 200.12 187.12 175.12

1,920 1,940 357.65 337.65 318.65 299.65 279.65 260.65 240.65 221.65 203.65 190.65 178.65

1,940 1,960 362.18 342.18 323.18 304.18 284.18 265.18 245.18 226.18 207.18 194.18 182.18

1,960 1,980 366.71 346.71 327.71 308.71 288.71 269.71 249.71 230.71 211.71 197.71 185.71

1,980 2,000 371.24 351.24 332.24 313.24 293.24 274.24 254.24 235.24 216.24 201.24 189.24

2,000 2,020 375.77 355.77 336.77 317.77 297.77 278.77 258.77 239.77 220.77 204.77 192.77

2,020 2,040 380.30 360.30 341.30 322.30 302.30 283.30 263.30 244.30 225.30 208.30 196.30

2,040 2,060 384.83 364.83 345.83 326.83 306.83 287.83 267.83 248.83 229.83 211.83 199.83

2,060 2,080 389.36 369.36 350.36 331.36 311.36 292.36 272.36 253.36 234.36 215.36 203.36

2,080 2,100 393.89 373.89 354.89 335.89 315.89 296.89 276.89 257.89 238.89 218.89 206.89

2,100 2,120 398.42 378.42 359.42 340.42 320.42 301.42 281.42 262.42 243.42 223.42 210.42

2,120 2,140 402.95 382.95 363.95 344.95 324.95 305.95 285.95 266.95 247.95 227.95 213.95

2,140 2,160 407.48 387.48 368.48 349.48 329.48 310.48 290.48 271.48 252.48 232.48 217.48

2,160 2,180 412.01 392.01 373.01 354.01 334.01 315.01 295.01 276.01 257.01 237.01 221.01

2,180 2,200 416.54 396.54 377.54 358.54 338.54 319.54 299.54 280.54 261.54 241.54 224.54

2,200 2,220 421.07 401.07 382.07 363.07 343.07 324.07 304.07 285.07 266.07 246.07 228.07

2,220 2,240 425.60 405.60 386.60 367.60 347.60 328.60 308.60 289.60 270.60 250.60 231.60

2,240 2,260 430.13 410.13 391.13 372.13 352.13 333.13 313.13 294.13 275.13 255.13 236.13

2,260 2,280 434.66 414.66 395.66 376.66 356.66 337.66 317.66 298.66 279.66 259.66 240.66

2,280 2,300 439.19 419.19 400.19 381.19 361.19 342.19 322.19 303.19 284.19 264.19 245.19

2,300 2,320 443.72 423.72 404.72 385.72 365.72 346.72 326.72 307.72 288.72 268.72 249.72

2,320 2,340 448.25 428.25 409.25 390.25 370.25 351.25 331.25 312.25 293.25 273.25 254.25

2,340 2,360 452.78 432.78 413.78 394.78 374.78 355.78 335.78 316.78 297.78 277.78 258.78

2,360 2,380 457.31 437.31 418.31 399.31 379.31 360.31 340.31 321.31 302.31 282.31 263.31

2,380 2,400 461.84 441.84 422.84 403.84 383.84 364.84 344.84 325.84 306.84 286.84 267.84

2,400 2,420 466.37 446.37 427.37 408.37 388.37 369.37 349.37 330.37 311.37 291.37 272.37

2,420 2,440 470.90 450.90 431.90 412.90 392.90 373.90 353.90 334.90 315.90 295.90 276.90

2,440 2,460 475.43 455.43 436.43 417.43 397.43 378.43 358.43 339.43 320.43 300.43 281.43

2,460 2,480 479.96 459.96 440.96 421.96 401.96 382.96 362.96 343.96 324.96 304.96 285.96

2,480 2,500 484.49 464.49 445.49 426.49 406.49 387.49 367.49 348.49 329.49 309.49 290.49

2,500 2,520 489.02 469.02 450.02 431.02 411.02 392.02 372.02 353.02 334.02 314.02 295.02

2,520 2,540 493.55 473.55 454.55 435.55 415.55 396.55 376.55 357.55 338.55 318.55 299.55

2,540 2,560 498.08 478.08 459.08 440.08 420.08 401.08 381.08 362.08 343.08 323.08 304.08

2,560 2,580 502.61 482.61 463.61 444.61 424.61 405.61 385.61 366.61 347.61 327.61 308.61

2,580 2,600 507.14 487.14 468.14 449.14 429.14 410.14 390.14 371.14 352.14 332.14 313.14

2,600 2,620 511.67 491.67 472.67 453.67 433.67 414.67 394.67 375.67 356.67 336.67 317.67

2,620 2,640 516.20 496.20 477.20 458.20 438.20 419.20 399.20 380.20 361.20 341.20 322.20

2,640 2,660 520.73 500.73 481.73 462.73 442.73 423.73 403.73 384.73 365.73 345.73 326.73

2,660 2,680 525.26 505.26 486.26 467.26 447.26 428.26 408.26 389.26 370.26 350.26 331.26

2,680 2,700 529.79 509.79 490.79 471.79 451.79 432.79 412.79 393.79 374.79 354.79 335.79

2,700 2,720 535.32 514.32 495.32 476.32 456.32 437.32 417.32 398.32 379.32 359.32 340.32

Page 49
SINGLE Persons—MONTHLY Payroll Period (Caution: See Note on page 37.)

(For Wages Paid Through December 2004)

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 $17.21 $17.21 $17.21 $17.21 $17.21 $17.21 $17.21 $17.21 $17.21 $17.21 $17.21

230 240 18.98 17.98 17.98 17.98 17.98 17.98 17.98 17.98 17.98 17.98 17.98

240 250 20.74 18.74 18.74 18.74 18.74 18.74 18.74 18.74 18.74 18.74 18.74

250 260 22.51 19.51 19.51 19.51 19.51 19.51 19.51 19.51 19.51 19.51 19.51

260 270 24.27 20.27 20.27 20.27 20.27 20.27 20.27 20.27 20.27 20.27 20.27

270 280 26.04 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

300 320 32.72 23.72 23.72 23.72 23.72 23.72 23.72 23.72 23.72 23.72 23.72

320 340 36.25 25.25 25.25 25.25 25.25 25.25 25.25 25.25 25.25 25.25 25.25

340 360 39.78 26.78 26.78 26.78 26.78 26.78 26.78 26.78 26.78 26.78 26.78

360 380 43.31 28.31 28.31 28.31 28.31 28.31 28.31 28.31 28.31 28.31 28.31

380 400 46.84 29.84 29.84 29.84 29.84 29.84 29.84 29.84 29.84 29.84 29.84

400 420 50.37 31.37 31.37 31.37 31.37 31.37 31.37 31.37 31.37 31.37 31.37

420 440 53.90 32.90 32.90 32.90 32.90 32.90 32.90 32.90 32.90 32.90 32.90

440 460 57.43 34.43 34.43 34.43 34.43 34.43 34.43 34.43 34.43 34.43 34.43

460 480 60.96 35.96 35.96 35.96 35.96 35.96 35.96 35.96 35.96 35.96 35.96

480 500 64.49 38.49 37.49 37.49 37.49 37.49 37.49 37.49 37.49 37.49 37.49

500 520 68.02 42.02 39.02 39.02 39.02 39.02 39.02 39.02 39.02 39.02 39.02

520 540 71.55 45.55 40.55 40.55 40.55 40.55 40.55 40.55 40.55 40.55 40.55

540 560 75.08 49.08 42.08 42.08 42.08 42.08 42.08 42.08 42.08 42.08 42.08

560 580 78.61 52.61 43.61 43.61 43.61 43.61 43.61 43.61 43.61 43.61 43.61

580 600 82.14 56.14 45.14 45.14 45.14 45.14 45.14 45.14 45.14 45.14 45.14

600 640 87.43 61.43 47.43 47.43 47.43 47.43 47.43 47.43 47.43 47.43 47.43

640 680 94.49 68.49 50.49 50.49 50.49 50.49 50.49 50.49 50.49 50.49 50.49

680 720 101.55 75.55 53.55 53.55 53.55 53.55 53.55 53.55 53.55 53.55 53.55

720 760 108.61 82.61 56.61 56.61 56.61 56.61 56.61 56.61 56.61 56.61 56.61

760 800 115.67 89.67 63.67 59.67 59.67 59.67 59.67 59.67 59.67 59.67 59.67

800 840 123.73 96.73 70.73 62.73 62.73 62.73 62.73 62.73 62.73 62.73 62.73

840 880 132.79 103.79 77.79 65.79 65.79 65.79 65.79 65.79 65.79 65.79 65.79

880 920 141.85 110.85 84.85 68.85 68.85 68.85 68.85 68.85 68.85 68.85 68.85

920 960 150.91 117.91 91.91 71.91 71.91 71.91 71.91 71.91 71.91 71.91 71.91

960 1,000 159.97 124.97 98.97 74.97 74.97 74.97 74.97 74.97 74.97 74.97 74.97

1,000 1,040 169.03 132.03 106.03 80.03 78.03 78.03 78.03 78.03 78.03 78.03 78.03

1,040 1,080 178.09 139.09 113.09 87.09 81.09 81.09 81.09 81.09 81.09 81.09 81.09

1,080 1,120 187.15 148.15 120.15 94.15 84.15 84.15 84.15 84.15 84.15 84.15 84.15

1,120 1,160 196.21 157.21 127.21 101.21 87.21 87.21 87.21 87.21 87.21 87.21 87.21

1,160 1,200 205.27 166.27 134.27 108.27 90.27 90.27 90.27 90.27 90.27 90.27 90.27

1,200 1,240 214.33 175.33 141.33 115.33 93.33 93.33 93.33 93.33 93.33 93.33 93.33

1,240 1,280 223.39 184.39 148.39 122.39 97.39 96.39 96.39 96.39 96.39 96.39 96.39

1,280 1,320 232.45 193.45 155.45 129.45 104.45 99.45 99.45 99.45 99.45 99.45 99.45

1,320 1,360 241.51 202.51 163.51 136.51 111.51 102.51 102.51 102.51 102.51 102.51 102.51

1,360 1,400 250.57 211.57 172.57 143.57 118.57 105.57 105.57 105.57 105.57 105.57 105.57

1,400 1,440 259.63 220.63 181.63 150.63 125.63 108.63 108.63 108.63 108.63 108.63 108.63

1,440 1,480 268.69 229.69 190.69 157.69 132.69 111.69 111.69 111.69 111.69 111.69 111.69

1,480 1,520 277.75 238.75 199.75 164.75 139.75 114.75 114.75 114.75 114.75 114.75 114.75

1,520 1,560 286.81 247.81 208.81 171.81 146.81 120.81 117.81 117.81 117.81 117.81 117.81

1,560 1,600 295.87 256.87 217.87 178.87 153.87 127.87 120.87 120.87 120.87 120.87 120.87

1,600 1,640 304.93 265.93 226.93 187.93 160.93 134.93 123.93 123.93 123.93 123.93 123.93

1,640 1,680 313.99 274.99 235.99 196.99 167.99 141.99 126.99 126.99 126.99 126.99 126.99

1,680 1,720 323.05 284.05 245.05 206.05 175.05 149.05 130.05 130.05 130.05 130.05 130.05

1,720 1,760 332.11 293.11 254.11 215.11 182.11 156.11 133.11 133.11 133.11 133.11 133.11

1,760 1,800 341.17 302.17 263.17 224.17 189.17 163.17 137.17 136.17 136.17 136.17 136.17

1,800 1,840 350.23 311.23 272.23 233.23 196.23 170.23 144.23 139.23 139.23 139.23 139.23

1,840 1,880 359.29 320.29 281.29 242.29 204.29 177.29 151.29 142.29 142.29 142.29 142.29

1,880 1,920 368.35 329.35 290.35 251.35 213.35 184.35 158.35 145.35 145.35 145.35 145.35

1,920 1,960 377.41 338.41 299.41 260.41 222.41 191.41 165.41 148.41 148.41 148.41 148.41

1,960 2,000 386.47 347.47 308.47 269.47 231.47 198.47 172.47 151.47 151.47 151.47 151.47

2,000 2,040 395.53 356.53 317.53 278.53 240.53 205.53 179.53 154.53 154.53 154.53 154.53

2,040 2,080 404.59 365.59 326.59 287.59 249.59 212.59 186.59 160.59 157.59 157.59 157.59

2,080 2,120 413.65 374.65 335.65 296.65 258.65 219.65 193.65 167.65 160.65 160.65 160.65

2,120 2,160 422.71 383.71 344.71 305.71 267.71 228.71 200.71 174.71 163.71 163.71 163.71

2,160 2,200 431.77 392.77 353.77 314.77 276.77 237.77 207.77 181.77 166.77 166.77 166.77

2,200 2,240 440.83 401.83 362.83 323.83 285.83 246.83 214.83 188.83 169.83 169.83 169.83

2,240 2,280 449.89 410.89 371.89 332.89 294.89 255.89 221.89 195.89 172.89 172.89 172.89

2,280 2,320 458.95 419.95 380.95 341.95 303.95 264.95 228.95 202.95 176.95 175.95 175.95

2,320 2,360 468.01 429.01 390.01 351.01 313.01 274.01 236.01 210.01 184.01 179.01 179.01

2,360 2,400 477.07 438.07 399.07 360.07 322.07 283.07 244.07 217.07 191.07 182.07 182.07

2,400 2,440 486.13 447.13 408.13 369.13 331.13 292.13 253.13 224.13 198.13 185.13 185.13

Page 50
$5,040 and over Do not use this table. See page 37 for instructions.

SINGLE Persons—MONTHLY Payroll Period (Caution: See Note on page 37.)

(For Wages Paid Through December 2004)

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 $495.19 $456.19 $417.19 $378.19 $340.19 $301.19 $262.19 $231.19 $205.19 $188.19 $188.19

2,480 2,520 504.25 465.25 426.25 387.25 349.25 310.25 271.25 238.25 212.25 191.25 191.25

2,520 2,560 513.31 474.31 435.31 396.31 358.31 319.31 280.31 245.31 219.31 194.31 194.31

2,560 2,600 523.37 483.37 444.37 405.37 367.37 328.37 289.37 252.37 226.37 200.37 197.37

2,600 2,640 536.43 492.43 453.43 414.43 376.43 337.43 298.43 259.43 233.43 207.43 200.43

2,640 2,680 549.49 501.49 462.49 423.49 385.49 346.49 307.49 268.49 240.49 214.49 203.49

2,680 2,720 562.55 510.55 471.55 432.55 394.55 355.55 316.55 277.55 247.55 221.55 206.55

2,720 2,760 575.61 519.61 480.61 441.61 403.61 364.61 325.61 286.61 254.61 228.61 209.61

2,760 2,800 588.67 528.67 489.67 450.67 412.67 373.67 334.67 295.67 261.67 235.67 212.67

2,800 2,840 601.73 537.73 498.73 459.73 421.73 382.73 343.73 304.73 268.73 242.73 217.73

2,840 2,880 614.79 549.79 507.79 468.79 430.79 391.79 352.79 313.79 275.79 249.79 224.79

2,880 2,920 627.85 562.85 516.85 477.85 439.85 400.85 361.85 322.85 284.85 256.85 231.85

2,920 2,960 640.91 575.91 525.91 486.91 448.91 409.91 370.91 331.91 293.91 263.91 238.91

2,960 3,000 653.97 588.97 534.97 495.97 457.97 418.97 379.97 340.97 302.97 270.97 245.97

3,000 3,040 667.03 602.03 544.03 505.03 467.03 428.03 389.03 350.03 312.03 278.03 253.03

3,040 3,080 680.09 615.09 553.09 514.09 476.09 437.09 398.09 359.09 321.09 285.09 260.09

3,080 3,120 693.15 628.15 564.15 523.15 485.15 446.15 407.15 368.15 330.15 292.15 267.15

3,120 3,160 706.21 641.21 577.21 532.21 494.21 455.21 416.21 377.21 339.21 300.21 274.21

3,160 3,200 719.27 654.27 590.27 541.27 503.27 464.27 425.27 386.27 348.27 309.27 281.27

3,200 3,240 732.33 667.33 603.33 550.33 512.33 473.33 434.33 395.33 357.33 318.33 288.33

3,240 3,280 745.39 680.39 616.39 559.39 521.39 482.39 443.39 404.39 366.39 327.39 295.39

3,280 3,320 758.45 693.45 629.45 568.45 530.45 491.45 452.45 413.45 375.45 336.45 302.45

3,320 3,360 771.51 706.51 642.51 577.51 539.51 500.51 461.51 422.51 384.51 345.51 309.51

3,360 3,400 784.57 719.57 655.57 590.57 548.57 509.57 470.57 431.57 393.57 354.57 316.57

3,400 3,440 797.63 732.63 668.63 603.63 557.63 518.63 479.63 440.63 402.63 363.63 324.63

3,440 3,480 810.69 745.69 681.69 616.69 566.69 527.69 488.69 449.69 411.69 372.69 333.69

3,480 3,520 823.75 758.75 694.75 629.75 575.75 536.75 497.75 458.75 420.75 381.75 342.75

3,520 3,560 836.81 771.81 707.81 642.81 584.81 545.81 506.81 467.81 429.81 390.81 351.81

3,560 3,600 849.87 784.87 720.87 655.87 593.87 554.87 515.87 476.87 438.87 399.87 360.87

3,600 3,640 862.93 797.93 733.93 668.93 604.93 563.93 524.93 485.93 447.93 408.93 369.93

3,640 3,680 875.99 810.99 746.99 681.99 617.99 572.99 533.99 494.99 456.99 417.99 378.99

3,680 3,720 889.05 824.05 760.05 695.05 631.05 582.05 543.05 504.05 466.05 427.05 388.05

3,720 3,760 902.11 837.11 773.11 708.11 644.11 591.11 552.11 513.11 475.11 436.11 397.11

3,760 3,800 915.17 850.17 786.17 721.17 657.17 600.17 561.17 522.17 484.17 445.17 406.17

3,800 3,840 928.23 863.23 799.23 734.23 670.23 609.23 570.23 531.23 493.23 454.23 415.23

3,840 3,880 941.29 876.29 812.29 747.29 683.29 618.29 579.29 540.29 502.29 463.29 424.29

3,880 3,920 954.35 889.35 825.35 760.35 696.35 631.35 588.35 549.35 511.35 472.35 433.35

3,920 3,960 967.41 902.41 838.41 773.41 709.41 644.41 597.41 558.41 520.41 481.41 442.41

3,960 4,000 980.47 915.47 851.47 786.47 722.47 657.47 606.47 567.47 529.47 490.47 451.47

4,000 4,040 993.53 928.53 864.53 799.53 735.53 670.53 615.53 576.53 538.53 499.53 460.53

4,040 4,080 1,006.59 941.59 877.59 812.59 748.59 683.59 624.59 585.59 547.59 508.59 469.59

4,080 4,120 1,019.65 954.65 890.65 825.65 761.65 696.65 633.65 594.65 556.65 517.65 478.65

4,120 4,160 1,032.71 967.71 903.71 838.71 774.71 709.71 644.71 603.71 565.71 526.71 487.71

4,160 4,200 1,045.77 980.77 916.77 851.77 787.77 722.77 657.77 612.77 574.77 535.77 496.77

4,200 4,240 1,058.83 993.83 929.83 864.83 800.83 735.83 670.83 621.83 583.83 544.83 505.83

4,240 4,280 1,071.89 1,006.89 942.89 877.89 813.89 748.89 683.89 630.89 592.89 553.89 514.89

4,280 4,320 1,084.95 1,019.95 955.95 890.95 826.95 761.95 696.95 639.95 601.95 562.95 523.95

4,320 4,360 1,098.01 1,033.01 969.01 904.01 840.01 775.01 710.01 649.01 611.01 572.01 533.01

4,360 4,400 1,111.07 1,046.07 982.07 917.07 853.07 788.07 723.07 659.07 620.07 581.07 542.07

4,400 4,440 1,124.13 1,059.13 995.13 930.13 866.13 801.13 736.13 672.13 629.13 590.13 551.13

4,440 4,480 1,137.19 1,072.19 1,008.19 943.19 879.19 814.19 749.19 685.19 638.19 599.19 560.19

4,480 4,520 1,150.25 1,085.25 1,021.25 956.25 892.25 827.25 762.25 698.25 647.25 608.25 569.25

4,520 4,560 1,163.31 1,098.31 1,034.31 969.31 905.31 840.31 775.31 711.31 656.31 617.31 578.31

4,560 4,600 1,176.37 1,111.37 1,047.37 982.37 918.37 853.37 788.37 724.37 665.37 626.37 587.37

4,600 4,640 1,189.43 1,124.43 1,060.43 995.43 931.43 866.43 801.43 737.43 674.43 635.43 596.43

4,640 4,680 1,202.49 1,137.49 1,073.49 1,008.49 944.49 879.49 814.49 750.49 685.49 644.49 605.49

4,680 4,720 1,215.55 1,150.55 1,086.55 1,021.55 957.55 892.55 827.55 763.55 698.55 653.55 614.55

4,720 4,760 1,228.61 1,163.61 1,099.61 1,034.61 970.61 905.61 840.61 776.61 711.61 662.61 623.61

4,760 4,800 1,241.67 1,176.67 1,112.67 1,047.67 983.67 918.67 853.67 789.67 724.67 671.67 632.67

4,800 4,840 1,254.73 1,189.73 1,125.73 1,060.73 996.73 931.73 866.73 802.73 737.73 680.73 641.73

4,840 4,880 1,267.79 1,202.79 1,138.79 1,073.79 1,009.79 944.79 879.79 815.79 750.79 689.79 650.79

4,880 4,920 1,280.85 1,215.85 1,151.85 1,086.85 1,022.85 957.85 892.85 828.85 763.85 699.85 659.85

4,920 4,960 1,293.91 1,228.91 1,164.91 1,099.91 1,035.91 970.91 905.91 841.91 776.91 712.91 668.91

4,960 5,000 1,306.97 1,241.97 1,177.97 1,112.97 1,048.97 983.97 918.97 854.97 789.97 725.97 677.97

5,000 5,040 1,320.03 1,255.03 1,191.03 1,126.03 1,062.03 997.03 932.03 868.03 803.03 739.03 687.03

Page 51
MARRIED Persons—MONTHLY Payroll Period (Caution: See Note on page 37.)

(For Wages Paid Through December 2004)

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 $42.08 $42.08 $42.08 $42.08 $42.08 $42.08 $42.08 $42.08 $42.08 $42.08 $42.08

560 580 43.61 43.61 43.61 43.61 43.61 43.61 43.61 43.61 43.61 43.61 43.61

580 600 45.14 45.14 45.14 45.14 45.14 45.14 45.14 45.14 45.14 45.14 45.14

600 640 47.43 47.43 47.43 47.43 47.43 47.43 47.43 47.43 47.43 47.43 47.43

640 680 50.49 50.49 50.49 50.49 50.49 50.49 50.49 50.49 50.49 50.49 50.49

680 720 56.55 53.55 53.55 53.55 53.55 53.55 53.55 53.55 53.55 53.55 53.55

720 760 63.61 56.61 56.61 56.61 56.61 56.61 56.61 56.61 56.61 56.61 56.61

760 800 70.67 59.67 59.67 59.67 59.67 59.67 59.67 59.67 59.67 59.67 59.67

800 840 77.73 62.73 62.73 62.73 62.73 62.73 62.73 62.73 62.73 62.73 62.73

840 880 84.79 65.79 65.79 65.79 65.79 65.79 65.79 65.79 65.79 65.79 65.79

880 920 91.85 68.85 68.85 68.85 68.85 68.85 68.85 68.85 68.85 68.85 68.85

920 960 98.91 73.91 71.91 71.91 71.91 71.91 71.91 71.91 71.91 71.91 71.91

960 1,000 105.97 80.97 74.97 74.97 74.97 74.97 74.97 74.97 74.97 74.97 74.97

1,000 1,040 113.03 88.03 78.03 78.03 78.03 78.03 78.03 78.03 78.03 78.03 78.03

1,040 1,080 120.09 95.09 81.09 81.09 81.09 81.09 81.09 81.09 81.09 81.09 81.09

1,080 1,120 127.15 102.15 84.15 84.15 84.15 84.15 84.15 84.15 84.15 84.15 84.15

1,120 1,160 134.21 109.21 87.21 87.21 87.21 87.21 87.21 87.21 87.21 87.21 87.21

1,160 1,200 141.27 116.27 90.27 90.27 90.27 90.27 90.27 90.27 90.27 90.27 90.27

1,200 1,240 148.33 123.33 97.33 93.33 93.33 93.33 93.33 93.33 93.33 93.33 93.33

1,240 1,280 155.39 130.39 104.39 96.39 96.39 96.39 96.39 96.39 96.39 96.39 96.39

1,280 1,320 162.45 137.45 111.45 99.45 99.45 99.45 99.45 99.45 99.45 99.45 99.45

1,320 1,360 169.51 144.51 118.51 102.51 102.51 102.51 102.51 102.51 102.51 102.51 102.51

1,360 1,400 176.57 151.57 125.57 105.57 105.57 105.57 105.57 105.57 105.57 105.57 105.57

1,400 1,440 183.63 158.63 132.63 108.63 108.63 108.63 108.63 108.63 108.63 108.63 108.63

1,440 1,480 190.69 165.69 139.69 113.69 111.69 111.69 111.69 111.69 111.69 111.69 111.69

1,480 1,520 197.75 172.75 146.75 120.75 114.75 114.75 114.75 114.75 114.75 114.75 114.75

1,520 1,560 204.81 179.81 153.81 127.81 117.81 117.81 117.81 117.81 117.81 117.81 117.81

1,560 1,600 211.87 186.87 160.87 134.87 120.87 120.87 120.87 120.87 120.87 120.87 120.87

1,600 1,640 218.93 193.93 167.93 141.93 123.93 123.93 123.93 123.93 123.93 123.93 123.93

1,640 1,680 225.99 200.99 174.99 148.99 126.99 126.99 126.99 126.99 126.99 126.99 126.99

1,680 1,720 233.05 208.05 182.05 156.05 130.05 130.05 130.05 130.05 130.05 130.05 130.05

1,720 1,760 240.11 215.11 189.11 163.11 137.11 133.11 133.11 133.11 133.11 133.11 133.11

1,760 1,800 247.17 222.17 196.17 170.17 144.17 136.17 136.17 136.17 136.17 136.17 136.17

1,800 1,840 254.23 229.23 203.23 177.23 151.23 139.23 139.23 139.23 139.23 139.23 139.23

1,840 1,880 261.29 236.29 210.29 184.29 158.29 142.29 142.29 142.29 142.29 142.29 142.29

1,880 1,920 270.35 243.35 217.35 191.35 165.35 145.35 145.35 145.35 145.35 145.35 145.35

1,920 1,960 279.41 250.41 224.41 198.41 172.41 148.41 148.41 148.41 148.41 148.41 148.41

1,960 2,000 288.47 257.47 231.47 205.47 179.47 153.47 151.47 151.47 151.47 151.47 151.47

2,000 2,040 297.53 264.53 238.53 212.53 186.53 160.53 154.53 154.53 154.53 154.53 154.53

2,040 2,080 306.59 271.59 245.59 219.59 193.59 167.59 157.59 157.59 157.59 157.59 157.59

2,080 2,120 315.65 278.65 252.65 226.65 200.65 174.65 160.65 160.65 160.65 160.65 160.65

2,120 2,160 324.71 286.71 259.71 233.71 207.71 181.71 163.71 163.71 163.71 163.71 163.71

2,160 2,200 333.77 295.77 266.77 240.77 214.77 188.77 166.77 166.77 166.77 166.77 166.77

2,200 2,240 342.83 304.83 273.83 247.83 221.83 195.83 169.83 169.83 169.83 169.83 169.83

2,240 2,280 351.89 313.89 280.89 254.89 228.89 202.89 176.89 172.89 172.89 172.89 172.89

2,280 2,320 360.95 322.95 287.95 261.95 235.95 209.95 183.95 175.95 175.95 175.95 175.95

2,320 2,360 370.01 332.01 295.01 269.01 243.01 217.01 191.01 179.01 179.01 179.01 179.01

2,360 2,400 379.07 341.07 302.07 276.07 250.07 224.07 198.07 182.07 182.07 182.07 182.07

2,400 2,440 388.13 350.13 311.13 283.13 257.13 231.13 205.13 185.13 185.13 185.13 185.13

2,440 2,480 397.19 359.19 320.19 290.19 264.19 238.19 212.19 188.19 188.19 188.19 188.19

2,480 2,520 406.25 368.25 329.25 297.25 271.25 245.25 219.25 194.25 191.25 191.25 191.25

2,520 2,560 415.31 377.31 338.31 304.31 278.31 252.31 226.31 201.31 194.31 194.31 194.31

2,560 2,600 424.37 386.37 347.37 311.37 285.37 259.37 233.37 208.37 197.37 197.37 197.37

2,600 2,640 433.43 395.43 356.43 318.43 292.43 266.43 240.43 215.43 200.43 200.43 200.43

2,640 2,680 442.49 404.49 365.49 326.49 299.49 273.49 247.49 222.49 203.49 203.49 203.49

2,680 2,720 451.55 413.55 374.55 335.55 306.55 280.55 254.55 229.55 206.55 206.55 206.55

2,720 2,760 460.61 422.61 383.61 344.61 313.61 287.61 261.61 236.61 210.61 209.61 209.61

2,760 2,800 469.67 431.67 392.67 353.67 320.67 294.67 268.67 243.67 217.67 212.67 212.67

2,800 2,840 478.73 440.73 401.73 362.73 327.73 301.73 275.73 250.73 224.73 215.73 215.73

2,840 2,880 487.79 449.79 410.79 371.79 334.79 308.79 282.79 257.79 231.79 218.79 218.79

2,880 2,920 496.85 458.85 419.85 380.85 341.85 315.85 289.85 264.85 238.85 221.85 221.85

2,920 2,960 505.91 467.91 428.91 389.91 350.91 322.91 296.91 271.91 245.91 224.91 224.91

2,960 3,000 514.97 476.97 437.97 398.97 359.97 329.97 303.97 278.97 252.97 227.97 227.97

3,000 3,040 524.03 486.03 447.03 408.03 369.03 337.03 311.03 286.03 260.03 234.03 231.03

3,040 3,080 533.09 495.09 456.09 417.09 378.09 344.09 318.09 293.09 267.09 241.09 234.09

3,080 3,120 542.15 504.15 465.15 426.15 387.15 351.15 325.15 300.15 274.15 248.15 237.15

3,120 3,160 551.21 513.21 474.21 435.21 396.21 358.21 332.21 307.21 281.21 255.21 240.21

3,160 3,200 560.27 522.27 483.27 444.27 405.27 367.27 339.27 314.27 288.27 262.27 243.27

3,200 3,240 569.33 531.33 492.33 453.33 414.33 376.33 346.33 321.33 295.33 269.33 246.33

Page 52
$5,840 and over Do not use this table. See page 37 for instructions.

MARRIED Persons—MONTHLY Payroll Period (Caution: See Note on page 37.)

(For Wages Paid Through December 2004)

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 $578.39 $540.39 $501.39 $462.39 $423.39 $385.39 $353.39 $328.39 $302.39 $276.39 $250.39

3,280 3,320 587.45 549.45 510.45 471.45 432.45 394.45 360.45 335.45 309.45 283.45 257.45

3,320 3,360 596.51 558.51 519.51 480.51 441.51 403.51 367.51 342.51 316.51 290.51 264.51

3,360 3,400 605.57 567.57 528.57 489.57 450.57 412.57 374.57 349.57 323.57 297.57 271.57

3,400 3,440 614.63 576.63 537.63 498.63 459.63 421.63 382.63 356.63 330.63 304.63 278.63

3,440 3,480 623.69 585.69 546.69 507.69 468.69 430.69 391.69 363.69 337.69 311.69 285.69

3,480 3,520 632.75 594.75 555.75 516.75 477.75 439.75 400.75 370.75 344.75 318.75 292.75

3,520 3,560 641.81 603.81 564.81 525.81 486.81 448.81 409.81 377.81 351.81 325.81 299.81

3,560 3,600 650.87 612.87 573.87 534.87 495.87 457.87 418.87 384.87 358.87 332.87 306.87

3,600 3,640 659.93 621.93 582.93 543.93 504.93 466.93 427.93 391.93 365.93 339.93 313.93

3,640 3,680 668.99 630.99 591.99 552.99 513.99 475.99 436.99 398.99 372.99 346.99 320.99

3,680 3,720 678.05 640.05 601.05 562.05 523.05 485.05 446.05 407.05 380.05 354.05 328.05

3,720 3,760 687.11 649.11 610.11 571.11 532.11 494.11 455.11 416.11 387.11 361.11 335.11

3,760 3,800 696.17 658.17 619.17 580.17 541.17 503.17 464.17 425.17 394.17 368.17 342.17

3,800 3,840 705.23 667.23 628.23 589.23 550.23 512.23 473.23 434.23 401.23 375.23 349.23

3,840 3,880 714.29 676.29 637.29 598.29 559.29 521.29 482.29 443.29 408.29 382.29 356.29

3,880 3,920 723.35 685.35 646.35 607.35 568.35 530.35 491.35 452.35 415.35 389.35 363.35

3,920 3,960 732.41 694.41 655.41 616.41 577.41 539.41 500.41 461.41 422.41 396.41 370.41

3,960 4,000 741.47 703.47 664.47 625.47 586.47 548.47 509.47 470.47 431.47 403.47 377.47

4,000 4,040 750.53 712.53 673.53 634.53 595.53 557.53 518.53 479.53 440.53 410.53 384.53

4,040 4,080 759.59 721.59 682.59 643.59 604.59 566.59 527.59 488.59 449.59 417.59 391.59

4,080 4,120 768.65 730.65 691.65 652.65 613.65 575.65 536.65 497.65 458.65 424.65 398.65

4,120 4,160 777.71 739.71 700.71 661.71 622.71 584.71 545.71 506.71 467.71 431.71 405.71

4,160 4,200 786.77 748.77 709.77 670.77 631.77 593.77 554.77 515.77 476.77 438.77 412.77

4,200 4,240 795.83 757.83 718.83 679.83 640.83 602.83 563.83 524.83 485.83 447.83 419.83

4,240 4,280 804.89 766.89 727.89 688.89 649.89 611.89 572.89 533.89 494.89 456.89 426.89

4,280 4,320 813.95 775.95 736.95 697.95 658.95 620.95 581.95 542.95 503.95 465.95 433.95

4,320 4,360 823.01 785.01 746.01 707.01 668.01 630.01 591.01 552.01 513.01 475.01 441.01

4,360 4,400 832.07 794.07 755.07 716.07 677.07 639.07 600.07 561.07 522.07 484.07 448.07

4,400 4,440 841.13 803.13 764.13 725.13 686.13 648.13 609.13 570.13 531.13 493.13 455.13

4,440 4,480 850.19 812.19 773.19 734.19 695.19 657.19 618.19 579.19 540.19 502.19 463.19

4,480 4,520 859.25 821.25 782.25 743.25 704.25 666.25 627.25 588.25 549.25 511.25 472.25

4,520 4,560 868.31 830.31 791.31 752.31 713.31 675.31 636.31 597.31 558.31 520.31 481.31

4,560 4,600 877.37 839.37 800.37 761.37 722.37 684.37 645.37 606.37 567.37 529.37 490.37

4,600 4,640 886.43 848.43 809.43 770.43 731.43 693.43 654.43 615.43 576.43 538.43 499.43

4,640 4,680 895.49 857.49 818.49 779.49 740.49 702.49 663.49 624.49 585.49 547.49 508.49

4,680 4,720 904.55 866.55 827.55 788.55 749.55 711.55 672.55 633.55 594.55 556.55 517.55

4,720 4,760 913.61 875.61 836.61 797.61 758.61 720.61 681.61 642.61 603.61 565.61 526.61

4,760 4,800 922.67 884.67 845.67 806.67 767.67 729.67 690.67 651.67 612.67 574.67 535.67

4,800 4,840 931.73 893.73 854.73 815.73 776.73 738.73 699.73 660.73 621.73 583.73 544.73

4,840 4,880 940.79 902.79 863.79 824.79 785.79 747.79 708.79 669.79 630.79 592.79 553.79

4,880 4,920 949.85 911.85 872.85 833.85 794.85 756.85 717.85 678.85 639.85 601.85 562.85

4,920 4,960 958.91 920.91 881.91 842.91 803.91 765.91 726.91 687.91 648.91 610.91 571.91

4,960 5,000 967.97 929.97 890.97 851.97 812.97 774.97 735.97 696.97 657.97 619.97 580.97

5,000 5,040 977.03 939.03 900.03 861.03 822.03 784.03 745.03 706.03 667.03 629.03 590.03

5,040 5,080 986.09 948.09 909.09 870.09 831.09 793.09 754.09 715.09 676.09 638.09 599.09

5,080 5,120 995.15 957.15 918.15 879.15 840.15 802.15 763.15 724.15 685.15 647.15 608.15

5,120 5,160 1,004.21 966.21 927.21 888.21 849.21 811.21 772.21 733.21 694.21 656.21 617.21

5,160 5,200 1,013.27 975.27 936.27 897.27 858.27 820.27 781.27 742.27 703.27 665.27 626.27

5,200 5,240 1,022.33 984.33 945.33 906.33 867.33 829.33 790.33 751.33 712.33 674.33 635.33

5,240 5,280 1,031.39 993.39 954.39 915.39 876.39 838.39 799.39 760.39 721.39 683.39 644.39

5,280 5,320 1,040.45 1,002.45 963.45 924.45 885.45 847.45 808.45 769.45 730.45 692.45 653.45

5,320 5,360 1,049.51 1,011.51 972.51 933.51 894.51 856.51 817.51 778.51 739.51 701.51 662.51

5,360 5,400 1,058.57 1,020.57 981.57 942.57 903.57 865.57 826.57 787.57 748.57 710.57 671.57

5,400 5,440 1,070.63 1,029.63 990.63 951.63 912.63 874.63 835.63 796.63 757.63 719.63 680.63

5,440 5,480 1,083.69 1,038.69 999.69 960.69 921.69 883.69 844.69 805.69 766.69 728.69 689.69

5,480 5,520 1,096.75 1,047.75 1,008.75 969.75 930.75 892.75 853.75 814.75 775.75 737.75 698.75

5,520 5,560 1,109.81 1,056.81 1,017.81 978.81 939.81 901.81 862.81 823.81 784.81 746.81 707.81

5,560 5,600 1,122.87 1,065.87 1,026.87 987.87 948.87 910.87 871.87 832.87 793.87 755.87 716.87

5,600 5,640 1,135.93 1,074.93 1,035.93 996.93 957.93 919.93 880.93 841.93 802.93 764.93 725.93

5,640 5,680 1,148.99 1,083.99 1,044.99 1,005.99 966.99 928.99 889.99 850.99 811.99 773.99 734.99

5,680 5,720 1,162.05 1,097.05 1,054.05 1,015.05 976.05 938.05 899.05 860.05 821.05 783.05 744.05

5,720 5,760 1,175.11 1,110.11 1,063.11 1,024.11 985.11 947.11 908.11 869.11 830.11 792.11 753.11

5,760 5,800 1,188.17 1,123.17 1,072.17 1,033.17 994.17 956.17 917.17 878.17 839.17 801.17 762.17

5,800 5,840 1,201.23 1,136.23 1,081.23 1,042.23 1,003.23 965.23 926.23 887.23 848.23 810.23 771.23

Page 53
SINGLE Persons—DAILY Payroll Period (Caution: See Note on page 37.)

(For Wages Paid Through December 2004)

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

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

than At least

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

(Continued on next page)

$0 $12 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65% 7.65%

12 15 $1.03 $1.03 $1.03 $1.03 $1.03 $1.03 $1.03 $1.03 $1.03 $1.03 $1.03

15 18 2.26 1.26 1.26 1.26 1.26 1.26 1.26 1.26 1.26 1.26 1.26

18 21 2.49 1.49 1.49 1.49 1.49 1.49 1.49 1.49 1.49 1.49 1.49

21 24 2.72 1.72 1.72 1.72 1.72 1.72 1.72 1.72 1.72 1.72 1.72

24 27 3.95 1.95 1.95 1.95 1.95 1.95 1.95 1.95 1.95 1.95 1.95

27 30 4.18 3.18 2.18 2.18 2.18 2.18 2.18 2.18 2.18 2.18 2.18

30 33 4.41 3.41 2.41 2.41 2.41 2.41 2.41 2.41 2.41 2.41 2.41

33 36 4.64 3.64 2.64 2.64 2.64 2.64 2.64 2.64 2.64 2.64 2.64

36 39 5.87 4.87 2.87 2.87 2.87 2.87 2.87 2.87 2.87 2.87 2.87

39 42 6.10 5.10 4.10 3.10 3.10 3.10 3.10 3.10 3.10 3.10 3.10

42 45 7.33 5.33 4.33 3.33 3.33 3.33 3.33 3.33 3.33 3.33 3.33

45 48 7.56 5.56 4.56 3.56 3.56 3.56 3.56 3.56 3.56 3.56 3.56

48 51 8.79 6.79 5.79 3.79 3.79 3.79 3.79 3.79 3.79 3.79 3.79

51 54 9.02 7.02 6.02 5.02 4.02 4.02 4.02 4.02 4.02 4.02 4.02

54 57 9.25 8.25 6.25 5.25 4.25 4.25 4.25 4.25 4.25 4.25 4.25

57 60 10.48 8.48 6.48 5.48 4.48 4.48 4.48 4.48 4.48 4.48 4.48

60 63 10.70 9.70 7.70 6.70 4.70 4.70 4.70 4.70 4.70 4.70 4.70

63 66 11.93 9.93 7.93 6.93 5.93 4.93 4.93 4.93 4.93 4.93 4.93

66 69 12.16 10.16 9.16 7.16 6.16 5.16 5.16 5.16 5.16 5.16 5.16

69 72 13.39 11.39 9.39 7.39 6.39 5.39 5.39 5.39 5.39 5.39 5.39

72 75 13.62 11.62 10.62 8.62 7.62 5.62 5.62 5.62 5.62 5.62 5.62

75 78 14.85 12.85 10.85 8.85 7.85 6.85 5.85 5.85 5.85 5.85 5.85

78 81 15.08 13.08 11.08 10.08 8.08 7.08 6.08 6.08 6.08 6.08 6.08

81 84 15.31 14.31 12.31 10.31 8.31 7.31 6.31 6.31 6.31 6.31 6.31

84 87 16.54 14.54 12.54 11.54 9.54 8.54 6.54 6.54 6.54 6.54 6.54

87 90 16.77 15.77 13.77 11.77 9.77 8.77 7.77 6.77 6.77 6.77 6.77

90 93 18.00 16.00 14.00 12.00 11.00 9.00 8.00 7.00 7.00 7.00 7.00

93 96 18.23 17.23 15.23 13.23 11.23 9.23 8.23 7.23 7.23 7.23 7.23

96 99 19.46 17.46 15.46 13.46 12.46 10.46 9.46 7.46 7.46 7.46 7.46

99 102 19.69 17.69 16.69 14.69 12.69 10.69 9.69 8.69 7.69 7.69 7.69

102 105 20.92 18.92 16.92 14.92 12.92 11.92 9.92 8.92 7.92 7.92 7.92

105 108 21.15 19.15 18.15 16.15 14.15 12.15 10.15 9.15 8.15 8.15 8.15

108 111 22.38 20.38 18.38 16.38 14.38 13.38 11.38 10.38 8.38 8.38 8.38

111 114 22.61 20.61 18.61 17.61 15.61 13.61 11.61 10.61 9.61 8.61 8.61

114 117 22.84 21.84 19.84 17.84 15.84 13.84 12.84 10.84 9.84 8.84 8.84

117 120 24.07 22.07 20.07 19.07 17.07 15.07 13.07 11.07 10.07 9.07 9.07

120 123 25.29 23.29 21.29 19.29 17.29 15.29 14.29 12.29 11.29 9.29 9.29

123 126 25.52 23.52 21.52 19.52 18.52 16.52 14.52 12.52 11.52 10.52 9.52

126 129 26.75 23.75 22.75 20.75 18.75 16.75 15.75 13.75 11.75 10.75 9.75

129 132 27.98 24.98 22.98 20.98 19.98 17.98 15.98 13.98 11.98 10.98 9.98

132 135 29.21 26.21 24.21 22.21 20.21 18.21 16.21 15.21 13.21 12.21 10.21

135 138 29.44 26.44 24.44 22.44 20.44 19.44 17.44 15.44 13.44 12.44 11.44

138 141 30.67 27.67 24.67 23.67 21.67 19.67 17.67 16.67 14.67 12.67 11.67

141 144 31.90 28.90 25.90 23.90 21.90 20.90 18.90 16.90 14.90 13.90 11.90

144 147 33.13 30.13 27.13 25.13 23.13 21.13 19.13 17.13 16.13 14.13 13.13

147 150 33.36 30.36 27.36 25.36 23.36 21.36 20.36 18.36 16.36 14.36 13.36

150 153 34.59 31.59 28.59 25.59 24.59 22.59 20.59 18.59 17.59 15.59 13.59

153 156 35.82 32.82 29.82 26.82 24.82 22.82 21.82 19.82 17.82 15.82 14.82

156 159 37.05 34.05 31.05 28.05 26.05 24.05 22.05 20.05 18.05 17.05 15.05

159 162 37.28 34.28 31.28 28.28 26.28 24.28 22.28 21.28 19.28 17.28 15.28

162 165 38.51 35.51 32.51 29.51 26.51 25.51 23.51 21.51 19.51 18.51 16.51

165 168 39.74 36.74 33.74 30.74 27.74 25.74 23.74 22.74 20.74 18.74 16.74

168 171 40.97 37.97 34.97 31.97 28.97 26.97 24.97 22.97 20.97 18.97 17.97

171 174 41.20 38.20 35.20 32.20 29.20 27.20 25.20 23.20 22.20 20.20 18.20

174 177 42.43 39.43 36.43 33.43 30.43 27.43 26.43 24.43 22.43 20.43 19.43

177 180 43.66 40.66 37.66 34.66 31.66 28.66 26.66 24.66 23.66 21.66 19.66

180 183 44.88 41.88 38.88 35.88 32.88 29.88 27.88 25.88 23.88 21.88 19.88

183 186 45.11 42.11 39.11 36.11 33.11 30.11 28.11 26.11 24.11 23.11 21.11

186 189 46.34 43.34 40.34 37.34 34.34 31.34 29.34 27.34 25.34 23.34 21.34

189 192 47.57 44.57 41.57 38.57 35.57 32.57 29.57 27.57 25.57 24.57 22.57

192 195 48.80 45.80 42.80 39.80 36.80 33.80 30.80 28.80 26.80 24.80 22.80

195 198 49.03 46.03 43.03 40.03 37.03 34.03 32.03 29.03 27.03 25.03 24.03

198 201 50.26 47.26 44.26 41.26 38.26 35.26 32.26 30.26 28.26 26.26 24.26

201 204 51.49 48.49 45.49 42.49 39.49 36.49 33.49 30.49 28.49 26.49 25.49

204 207 52.72 49.72 46.72 43.72 40.72 37.72 34.72 31.72 29.72 27.72 25.72

207 210 52.95 49.95 46.95 43.95 40.95 37.95 35.95 32.95 29.95 27.95 26.95

210 213 54.18 51.18 48.18 45.18 42.18 39.18 36.18 33.18 31.18 29.18 27.18

213 216 55.41 52.41 49.41 46.41 43.41 40.41 37.41 34.41 31.41 29.41 27.41

216 219 56.64 53.64 50.64 47.64 44.64 41.64 38.64 35.64 32.64 30.64 28.64

Page 54
$391 and over Do not use this table. See page 37 for instructions.

SINGLE Persons—DAILY Payroll Period (Caution: See Note on page 37.)

(For Wages Paid Through December 2004)

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

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

than At least

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

$219 $222 $56.87 $53.87 $50.87 $47.87 $44.87 $41.87 $39.87 $36.87 $33.87 $30.87 $28.87

222 225 58.10 55.10 52.10 49.10 46.10 43.10 40.10 37.10 34.10 32.10 30.10

225 228 59.33 56.33 53.33 50.33 47.33 44.33 41.33 38.33 35.33 32.33 30.33

228 231 60.56 57.56 54.56 51.56 48.56 45.56 42.56 39.56 36.56 33.56 31.56

231 234 60.79 57.79 54.79 51.79 48.79 45.79 43.79 40.79 37.79 34.79 31.79

234 237 62.02 59.02 56.02 53.02 50.02 47.02 44.02 41.02 38.02 35.02 33.02

237 240 63.25 60.25 57.25 54.25 51.25 48.25 45.25 42.25 39.25 36.25 33.25

240 243 64.47 61.47 58.47 55.47 52.47 49.47 46.47 43.47 40.47 37.47 34.47

243 246 64.70 61.70 58.70 55.70 52.70 49.70 47.70 44.70 41.70 38.70 35.70

246 249 65.93 62.93 59.93 56.93 53.93 50.93 47.93 44.93 41.93 38.93 35.93

249 252 67.16 64.16 61.16 58.16 55.16 52.16 49.16 46.16 43.16 40.16 37.16

252 255 68.39 65.39 62.39 59.39 56.39 53.39 50.39 47.39 44.39 41.39 38.39

255 258 68.62 65.62 62.62 59.62 56.62 53.62 51.62 48.62 45.62 42.62 39.62

258 261 69.85 66.85 63.85 60.85 57.85 54.85 51.85 48.85 45.85 42.85 39.85

261 264 71.08 68.08 65.08 62.08 59.08 56.08 53.08 50.08 47.08 44.08 41.08

264 267 72.31 69.31 66.31 63.31 60.31 57.31 54.31 51.31 48.31 45.31 42.31

267 270 73.54 69.54 66.54 63.54 60.54 57.54 55.54 52.54 49.54 46.54 43.54

270 273 73.77 70.77 67.77 64.77 61.77 58.77 55.77 52.77 49.77 46.77 43.77

273 276 75.00 72.00 69.00 66.00 63.00 60.00 57.00 54.00 51.00 48.00 45.00

276 279 76.23 73.23 70.23 67.23 64.23 61.23 58.23 55.23 52.23 49.23 46.23

279 282 77.46 74.46 70.46 67.46 64.46 61.46 59.46 56.46 53.46 50.46 47.46

282 285 78.69 74.69 71.69 68.69 65.69 62.69 59.69 56.69 53.69 50.69 47.69

285 288 79.92 75.92 72.92 69.92 66.92 63.92 60.92 57.92 54.92 51.92 48.92

288 291 80.15 77.15 74.15 71.15 68.15 65.15 62.15 59.15 56.15 53.15 50.15

291 294 81.38 78.38 75.38 71.38 68.38 65.38 63.38 60.38 57.38 54.38 51.38

294 297 82.61 79.61 75.61 72.61 69.61 66.61 63.61 60.61 57.61 54.61 51.61

297 300 83.84 80.84 76.84 73.84 70.84 67.84 64.84 61.84 58.84 55.84 52.84

300 303 85.06 81.06 78.06 75.06 72.06 69.06 66.06 63.06 60.06 57.06 54.06

303 306 86.29 82.29 79.29 76.29 72.29 69.29 67.29 64.29 61.29 58.29 55.29

306 309 86.52 83.52 80.52 76.52 73.52 70.52 67.52 64.52 61.52 58.52 55.52

309 312 87.75 84.75 81.75 77.75 74.75 71.75 68.75 65.75 62.75 59.75 56.75

312 315 88.98 85.98 81.98 78.98 75.98 72.98 69.98 66.98 63.98 60.98 57.98

315 318 90.21 87.21 83.21 80.21 77.21 73.21 71.21 68.21 65.21 62.21 59.21

318 321 91.44 87.44 84.44 81.44 77.44 74.44 71.44 68.44 65.44 62.44 59.44

321 324 92.67 88.67 85.67 82.67 78.67 75.67 72.67 69.67 66.67 63.67 60.67

324 327 93.90 89.90 86.90 82.90 79.90 76.90 73.90 70.90 67.90 64.90 61.90

327 330 94.13 91.13 88.13 84.13 81.13 78.13 75.13 72.13 69.13 66.13 63.13

330 333 95.36 92.36 89.36 85.36 82.36 78.36 75.36 72.36 69.36 66.36 63.36

333 336 96.59 93.59 89.59 86.59 83.59 79.59 76.59 73.59 70.59 67.59 64.59

336 339 97.82 94.82 90.82 87.82 84.82 80.82 77.82 74.82 71.82 68.82 65.82

339 341 99.01 95.01 92.01 89.01 85.01 82.01 79.01 75.01 72.01 69.01 66.01

341 343 99.16 96.16 92.16 89.16 86.16 82.16 79.16 76.16 73.16 70.16 67.16

343 345 100.32 96.32 93.32 90.32 86.32 83.32 80.32 76.32 73.32 70.32 67.32

345 347 100.47 97.47 94.47 90.47 87.47 84.47 80.47 77.47 74.47 71.47 68.47

347 349 101.62 97.62 94.62 91.62 87.62 84.62 81.62 77.62 74.62 71.62 68.62

349 351 101.78 98.78 95.78 91.78 88.78 85.78 81.78 78.78 75.78 72.78 69.78

351 353 102.93 99.93 95.93 92.93 89.93 85.93 82.93 79.93 75.93 72.93 69.93

353 355 103.08 100.08 97.08 93.08 90.08 87.08 83.08 80.08 77.08 74.08 71.08

355 357 104.23 101.23 97.23 94.23 91.23 87.23 84.23 81.23 77.23 74.23 71.23

357 359 105.39 101.39 98.39 95.39 91.39 88.39 85.39 81.39 78.39 75.39 72.39

359 361 105.54 102.54 98.54 95.54 92.54 88.54 85.54 82.54 78.54 75.54 72.54

361 363 106.69 102.69 99.69 96.69 92.69 89.69 86.69 82.69 79.69 76.69 73.69

363 365 106.85 103.85 100.85 96.85 93.85 90.85 86.85 83.85 80.85 76.85 73.85

365 367 108.00 105.00 101.00 98.00 94.00 91.00 88.00 84.00 81.00 78.00 75.00

367 369 108.15 105.15 102.15 98.15 95.15 92.15 88.15 85.15 82.15 78.15 75.15

369 371 109.31 106.31 102.31 99.31 96.31 92.31 89.31 86.31 82.31 79.31 76.31

371 373 110.46 106.46 103.46 100.46 96.46 93.46 89.46 86.46 83.46 79.46 76.46

373 375 110.61 107.61 103.61 100.61 97.61 93.61 90.61 87.61 83.61 80.61 77.61

375 377 111.76 107.76 104.76 101.76 97.76 94.76 91.76 87.76 84.76 81.76 77.76

377 379 111.92 108.92 105.92 101.92 98.92 95.92 91.92 88.92 84.92 81.92 78.92

379 381 113.07 109.07 106.07 103.07 99.07 96.07 93.07 89.07 86.07 83.07 79.07

381 383 113.22 110.22 107.22 103.22 100.22 97.22 93.22 90.22 87.22 83.22 80.22

383 385 114.38 111.38 107.38 104.38 101.38 97.38 94.38 91.38 87.38 84.38 81.38

385 387 114.53 111.53 108.53 104.53 101.53 98.53 94.53 91.53 88.53 84.53 81.53

387 389 115.68 112.68 108.68 105.68 102.68 98.68 95.68 92.68 88.68 85.68 82.68

389 391 116.84 112.84 109.84 106.84 102.84 99.84 96.84 92.84 89.84 86.84 82.84

Page 55
MARRIED Persons—DAILY Payroll Period (Caution: See Note on page 37.)

(For Wages Paid Through December 2004)

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 $2.18 $2.18 $2.18 $2.18 $2.18 $2.18 $2.18 $2.18 $2.18 $2.18 $2.18

30 33 2.41 2.41 2.41 2.41 2.41 2.41 2.41 2.41 2.41 2.41 2.41

33 36 2.64 2.64 2.64 2.64 2.64 2.64 2.64 2.64 2.64 2.64 2.64

36 39 3.87 2.87 2.87 2.87 2.87 2.87 2.87 2.87 2.87 2.87 2.87

39 42 4.10 3.10 3.10 3.10 3.10 3.10 3.10 3.10 3.10 3.10 3.10

42 45 4.33 3.33 3.33 3.33 3.33 3.33 3.33 3.33 3.33 3.33 3.33

45 48 5.56 3.56 3.56 3.56 3.56 3.56 3.56 3.56 3.56 3.56 3.56

48 51 5.79 4.79 3.79 3.79 3.79 3.79 3.79 3.79 3.79 3.79 3.79

51 54 6.02 5.02 4.02 4.02 4.02 4.02 4.02 4.02 4.02 4.02 4.02

54 57 6.25 5.25 4.25 4.25 4.25 4.25 4.25 4.25 4.25 4.25 4.25

57 60 7.48 6.48 4.48 4.48 4.48 4.48 4.48 4.48 4.48 4.48 4.48

60 63 7.70 6.70 5.70 4.70 4.70 4.70 4.70 4.70 4.70 4.70 4.70

63 66 7.93 6.93 5.93 4.93 4.93 4.93 4.93 4.93 4.93 4.93 4.93

66 69 9.16 7.16 6.16 5.16 5.16 5.16 5.16 5.16 5.16 5.16 5.16

69 72 9.39 8.39 7.39 5.39 5.39 5.39 5.39 5.39 5.39 5.39 5.39

72 75 9.62 8.62 7.62 6.62 5.62 5.62 5.62 5.62 5.62 5.62 5.62

75 78 10.85 8.85 7.85 6.85 5.85 5.85 5.85 5.85 5.85 5.85 5.85

78 81 11.08 10.08 8.08 7.08 6.08 6.08 6.08 6.08 6.08 6.08 6.08

81 84 11.31 10.31 9.31 8.31 6.31 6.31 6.31 6.31 6.31 6.31 6.31

84 87 11.54 10.54 9.54 8.54 7.54 6.54 6.54 6.54 6.54 6.54 6.54

87 90 12.77 11.77 9.77 8.77 7.77 6.77 6.77 6.77 6.77 6.77 6.77

90 93 13.00 12.00 11.00 9.00 8.00 7.00 7.00 7.00 7.00 7.00 7.00

93 96 14.23 12.23 11.23 10.23 9.23 7.23 7.23 7.23 7.23 7.23 7.23

96 99 14.46 12.46 11.46 10.46 9.46 8.46 7.46 7.46 7.46 7.46 7.46

99 102 15.69 13.69 12.69 10.69 9.69 8.69 7.69 7.69 7.69 7.69 7.69

102 105 15.92 13.92 12.92 11.92 10.92 8.92 7.92 7.92 7.92 7.92 7.92

105 108 17.15 15.15 13.15 12.15 11.15 10.15 8.15 8.15 8.15 8.15 8.15

108 111 17.38 15.38 13.38 12.38 11.38 10.38 9.38 8.38 8.38 8.38 8.38

111 114 18.61 16.61 14.61 13.61 11.61 10.61 9.61 8.61 8.61 8.61 8.61

114 117 18.84 16.84 14.84 13.84 12.84 11.84 9.84 8.84 8.84 8.84 8.84

117 120 19.07 18.07 16.07 14.07 13.07 12.07 11.07 9.07 9.07 9.07 9.07

120 123 20.29 18.29 16.29 14.29 13.29 12.29 11.29 10.29 9.29 9.29 9.29

123 126 20.52 19.52 17.52 15.52 14.52 12.52 11.52 10.52 9.52 9.52 9.52

126 129 21.75 19.75 17.75 15.75 14.75 13.75 12.75 10.75 9.75 9.75 9.75

129 132 21.98 19.98 18.98 16.98 14.98 13.98 12.98 11.98 9.98 9.98 9.98

132 135 23.21 21.21 19.21 17.21 16.21 14.21 13.21 12.21 11.21 10.21 10.21

135 138 23.44 21.44 20.44 18.44 16.44 15.44 13.44 12.44 11.44 10.44 10.44

138 141 24.67 22.67 20.67 18.67 16.67 15.67 14.67 13.67 11.67 10.67 10.67

141 144 24.90 22.90 20.90 19.90 17.90 15.90 14.90 13.90 12.90 10.90 10.90

144 147 25.13 24.13 22.13 20.13 18.13 17.13 15.13 14.13 13.13 12.13 11.13

147 150 26.36 24.36 22.36 21.36 19.36 17.36 16.36 14.36 13.36 12.36 11.36

150 153 26.59 25.59 23.59 21.59 19.59 17.59 16.59 15.59 14.59 12.59 11.59

153 156 27.82 25.82 23.82 21.82 20.82 18.82 16.82 15.82 14.82 13.82 11.82

156 159 28.05 26.05 25.05 23.05 21.05 19.05 18.05 16.05 15.05 14.05 13.05

159 162 29.28 27.28 25.28 23.28 22.28 20.28 18.28 17.28 15.28 14.28 13.28

162 165 29.51 27.51 26.51 24.51 22.51 20.51 18.51 17.51 16.51 15.51 13.51

165 168 30.74 28.74 26.74 24.74 22.74 21.74 19.74 17.74 16.74 15.74 14.74

168 171 30.97 28.97 26.97 25.97 23.97 21.97 19.97 18.97 16.97 15.97 14.97

171 174 32.20 30.20 28.20 26.20 24.20 23.20 21.20 19.20 18.20 16.20 15.20

174 177 32.43 30.43 28.43 27.43 25.43 23.43 21.43 19.43 18.43 17.43 16.43

177 180 32.66 31.66 29.66 27.66 25.66 23.66 22.66 20.66 18.66 17.66 16.66

180 183 33.88 31.88 29.88 27.88 26.88 24.88 22.88 20.88 19.88 17.88 16.88

183 186 34.11 33.11 31.11 29.11 27.11 25.11 24.11 22.11 20.11 19.11 17.11

186 189 35.34 33.34 31.34 29.34 28.34 26.34 24.34 22.34 20.34 19.34 18.34

189 192 35.57 33.57 32.57 30.57 28.57 26.57 24.57 23.57 21.57 19.57 18.57

192 195 36.80 34.80 32.80 30.80 29.80 27.80 25.80 23.80 21.80 20.80 18.80

195 198 37.03 35.03 34.03 32.03 30.03 28.03 26.03 25.03 23.03 21.03 20.03

198 201 38.26 36.26 34.26 32.26 30.26 29.26 27.26 25.26 23.26 21.26 20.26

201 204 38.49 36.49 34.49 33.49 31.49 29.49 27.49 25.49 24.49 22.49 20.49

204 207 38.72 37.72 35.72 33.72 31.72 30.72 28.72 26.72 24.72 22.72 21.72

207 210 39.95 37.95 35.95 34.95 32.95 30.95 28.95 26.95 25.95 23.95 21.95

210 213 40.18 39.18 37.18 35.18 33.18 31.18 30.18 28.18 26.18 24.18 22.18

213 216 41.41 39.41 37.41 35.41 34.41 32.41 30.41 28.41 27.41 25.41 23.41

216 219 41.64 39.64 38.64 36.64 34.64 32.64 31.64 29.64 27.64 25.64 23.64

219 222 42.87 40.87 38.87 36.87 35.87 33.87 31.87 29.87 27.87 26.87 24.87

222 225 43.10 41.10 40.10 38.10 36.10 34.10 32.10 31.10 29.10 27.10 25.10

225 228 44.33 42.33 40.33 38.33 36.33 35.33 33.33 31.33 29.33 28.33 26.33

228 231 44.56 42.56 40.56 39.56 37.56 35.56 33.56 32.56 30.56 28.56 26.56

231 234 45.79 43.79 41.79 39.79 37.79 36.79 34.79 32.79 30.79 28.79 27.79

Page 56
$399 and over Do not use this table. See page 37 for instructions.

MARRIED Persons—DAILY Payroll Period (Caution: See Note on page 37.)

(For Wages Paid Through December 2004)

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 $46.02 $44.02 $42.02 $41.02 $39.02 $37.02 $35.02 $33.02 $32.02 $30.02 $28.02

237 240 46.25 45.25 43.25 41.25 39.25 37.25 36.25 34.25 32.25 30.25 29.25

240 243 47.47 45.47 43.47 41.47 40.47 38.47 36.47 34.47 33.47 31.47 29.47

243 246 47.70 46.70 44.70 42.70 40.70 38.70 37.70 35.70 33.70 31.70 29.70

246 249 48.93 46.93 44.93 42.93 41.93 39.93 37.93 35.93 33.93 32.93 30.93

249 252 49.16 47.16 46.16 44.16 42.16 40.16 38.16 37.16 35.16 33.16 31.16

252 255 50.39 48.39 46.39 44.39 43.39 41.39 39.39 37.39 35.39 34.39 32.39

255 258 51.62 48.62 47.62 45.62 43.62 41.62 39.62 38.62 36.62 34.62 32.62

258 261 52.85 49.85 47.85 45.85 43.85 42.85 40.85 38.85 36.85 34.85 33.85

261 264 53.08 50.08 48.08 47.08 45.08 43.08 41.08 39.08 38.08 36.08 34.08

264 267 54.31 51.31 49.31 47.31 45.31 44.31 42.31 40.31 38.31 36.31 35.31

267 270 55.54 52.54 49.54 48.54 46.54 44.54 42.54 40.54 39.54 37.54 35.54

270 273 56.77 53.77 50.77 48.77 46.77 44.77 43.77 41.77 39.77 37.77 35.77

273 276 57.00 54.00 51.00 49.00 48.00 46.00 44.00 42.00 41.00 39.00 37.00

276 279 58.23 55.23 52.23 50.23 48.23 46.23 45.23 43.23 41.23 39.23 37.23

279 282 59.46 56.46 53.46 50.46 49.46 47.46 45.46 43.46 41.46 40.46 38.46

282 285 60.69 57.69 54.69 51.69 49.69 47.69 45.69 44.69 42.69 40.69 38.69

285 288 60.92 57.92 54.92 51.92 49.92 48.92 46.92 44.92 42.92 41.92 39.92

288 291 62.15 59.15 56.15 53.15 51.15 49.15 47.15 46.15 44.15 42.15 40.15

291 294 63.38 60.38 57.38 54.38 51.38 50.38 48.38 46.38 44.38 42.38 41.38

294 297 64.61 61.61 58.61 55.61 52.61 50.61 48.61 46.61 45.61 43.61 41.61

297 300 64.84 61.84 58.84 55.84 52.84 50.84 49.84 47.84 45.84 43.84 42.84

300 303 66.06 63.06 60.06 57.06 54.06 52.06 50.06 48.06 47.06 45.06 43.06

303 306 67.29 64.29 61.29 58.29 55.29 52.29 51.29 49.29 47.29 45.29 43.29

306 309 68.52 65.52 62.52 59.52 56.52 53.52 51.52 49.52 47.52 46.52 44.52

309 312 68.75 65.75 62.75 59.75 56.75 53.75 51.75 50.75 48.75 46.75 44.75

312 315 69.98 66.98 63.98 60.98 57.98 54.98 52.98 50.98 48.98 47.98 45.98

315 318 71.21 68.21 65.21 62.21 59.21 56.21 53.21 52.21 50.21 48.21 46.21

318 321 72.44 69.44 66.44 63.44 60.44 57.44 54.44 52.44 50.44 48.44 47.44

321 324 72.67 69.67 66.67 63.67 60.67 57.67 54.67 52.67 51.67 49.67 47.67

324 327 73.90 70.90 67.90 64.90 61.90 58.90 55.90 53.90 51.90 49.90 48.90

327 330 75.13 72.13 69.13 66.13 63.13 60.13 57.13 54.13 53.13 51.13 49.13

330 333 76.36 73.36 70.36 67.36 64.36 61.36 58.36 55.36 53.36 51.36 49.36

333 336 76.59 73.59 70.59 67.59 64.59 61.59 58.59 55.59 54.59 52.59 50.59

336 339 77.82 74.82 71.82 68.82 65.82 62.82 59.82 56.82 54.82 52.82 50.82

339 341 79.01 76.01 73.01 70.01 67.01 64.01 61.01 58.01 55.01 54.01 52.01

341 343 79.16 76.16 73.16 70.16 67.16 64.16 61.16 58.16 56.16 54.16 52.16

343 345 80.32 77.32 74.32 71.32 68.32 65.32 62.32 59.32 56.32 54.32 52.32

345 347 80.47 77.47 74.47 71.47 68.47 65.47 62.47 59.47 56.47 54.47 53.47

347 349 81.62 78.62 75.62 72.62 69.62 66.62 63.62 60.62 57.62 55.62 53.62

349 351 81.78 78.78 75.78 72.78 69.78 66.78 63.78 60.78 57.78 55.78 53.78

351 353 82.93 79.93 76.93 73.93 70.93 67.93 64.93 61.93 58.93 55.93 54.93

353 355 83.08 80.08 77.08 74.08 71.08 68.08 65.08 62.08 59.08 57.08 55.08

355 357 84.23 81.23 78.23 75.23 72.23 69.23 66.23 63.23 60.23 57.23 55.23

357 359 84.39 81.39 78.39 75.39 72.39 69.39 66.39 63.39 60.39 57.39 55.39

359 361 85.54 82.54 79.54 76.54 73.54 70.54 67.54 64.54 61.54 58.54 56.54

361 363 85.69 82.69 79.69 76.69 73.69 70.69 67.69 64.69 61.69 58.69 56.69

363 365 86.85 83.85 80.85 77.85 74.85 71.85 68.85 65.85 62.85 59.85 56.85

365 367 87.00 84.00 81.00 78.00 75.00 72.00 69.00 66.00 63.00 60.00 58.00

367 369 88.15 85.15 82.15 79.15 76.15 73.15 70.15 67.15 64.15 61.15 58.15

369 371 88.31 85.31 82.31 79.31 76.31 73.31 70.31 67.31 64.31 61.31 58.31

371 373 89.46 86.46 83.46 80.46 77.46 74.46 71.46 68.46 65.46 62.46 59.46

373 375 89.61 86.61 83.61 80.61 77.61 74.61 71.61 68.61 65.61 62.61 59.61

375 377 90.76 87.76 84.76 81.76 78.76 75.76 72.76 69.76 66.76 63.76 60.76

377 379 90.92 87.92 84.92 81.92 78.92 75.92 72.92 69.92 66.92 63.92 60.92

379 381 92.07 89.07 86.07 83.07 80.07 77.07 74.07 71.07 68.07 65.07 62.07

381 383 92.22 89.22 86.22 83.22 80.22 77.22 74.22 71.22 68.22 65.22 62.22

383 385 93.38 90.38 87.38 84.38 81.38 78.38 75.38 72.38 69.38 66.38 63.38

385 387 93.53 90.53 87.53 84.53 81.53 78.53 75.53 72.53 69.53 66.53 63.53

387 389 94.68 91.68 88.68 85.68 82.68 79.68 76.68 73.68 70.68 67.68 64.68

389 391 94.84 91.84 88.84 85.84 82.84 79.84 76.84 73.84 70.84 67.84 64.84

391 393 95.99 92.99 89.99 86.99 83.99 80.99 77.99 74.99 71.99 68.99 65.99

393 395 96.14 93.14 90.14 87.14 84.14 81.14 78.14 75.14 72.14 69.14 66.14

395 397 97.29 94.29 91.29 88.29 85.29 82.29 79.29 76.29 73.29 70.29 67.29

397 399 97.45 94.45 91.45 88.45 85.45 82.45 79.45 76.45 73.45 70.45 67.45

Page 57
which you make payments. For example, if you make Tables for Withholding on payments weekly, use Table 1; if you make payments

monthly, use Table 4. If the total payments to an individual Distributions of Indian Gaming for the year are $8,000 or less, no withholding is required.

Profits to Tribal Members Example: A tribal member is paid monthly. The monthly

payment is $5,000. Using Table 4, Monthly Distribution If you make certain payments to members of Indian tribes Period, figure the withholding as follows: from gaming profits, you must withhold Federal income Subtract $3,092 from the $5,000 payment for a remain- tax. You must withhold if: (a) the total payment to a mem- der of $1,908. Multiply this amount by 25%, for a total of ber for the year is over $8,000 and (b) the payment is from $477.00. Add $333.95, for total withholding of $810.95. the net revenues of class II or class III gaming activities Depositing and reporting withholding. Combine the In- (classified by the Indian Gaming Regulatory Act) conducted or licensed by the tribes. dian gaming withholding with all other nonpayroll withholdA class I gaming activity is not subject to this with- ing (e.g., backup withholding and withholding on gambling

holding requirement. winnings). Generally, you must deposit the amounts with- Class I activities are social games

solely for prizes of minimal value or traditional forms of held by electronic funds transfer or at an authorized financial institution using Form 8109, Federal Tax Deposit Indian gaming engaged in as part of tribal ceremonies or

celebrations. Coupon. See Circular E (Pub. 15), Employer’s Tax Guide,

for a detailed discussion of the deposit requirements. Class II. Class II includes: (a) bingo and similar games, Report Indian gaming withholding on Form 945, Annual

such as pull tabs, punch boards, tip jars, lotto, and instant Return of Withheld Federal Income Tax. For more informabingo, and (b) card games that are authorized by the state tion, see Form 945 and its instructions. Also, report the or that are not explicitly prohibited by the state and played payments and withholding to tribal members and to the at a location within the state. IRS on Form 1099-MISC, Miscellaneous Income (see the

Class III. A class III gaming activity is any gaming that is Instructions for Forms 1099-MISC).

not class I or class II. Class III includes horse racing, dog

racing, jai alai, casino gaming, and slot machines.

Withholding Tables

To figure the amount of tax to withhold each time you make

a payment, use the table on page 59 for the period for

Page 58
Tables for All Individuals

Tables for Withholding on Distributions of Indian Gaming 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—

$154

$291

$713

$1,509

(For Payments Made Through December 2004)

Not over $154 $0

of excess over—

$291

$713

$1,509

10%

$13.70 plus 15%

$77.00 plus 25%

$276.00 plus 28%

$154

$291

$713

$1,509

Table 2—BIWEEKLY DISTRIBUTION PERIOD

If the amount of the

payment is:

The amount of income tax

to withhold is:

Over— But not over—

$308

$583

$1,427

$3,017

Not over $308 $0

of excess over—

10%

$27.50 plus 15%

$154.10 plus 25%

$551.60 plus 28%

$583

$1,427

$3,017

$308

$583

$1,427

$3,017

Table 3—SEMIMONTHLY DISTRIBUTION PERIOD

If the amount of the

payment is:

The amount of income tax

to withhold is:

Over— But not over—

$333

$631

$1,546

$3,269

Not over $333 $0

of excess over—

10%

$29.80 plus 15%

$167.05 plus 25%

$597.80 plus 28%

Table 4—MONTHLY DISTRIBUTION PERIOD

If the amount of the

payment is:

The amount of income tax

to withhold is:

Over— But not over—

$667

$1,263

$3,092

$6,538

Not over $667 $0

of excess over—

10%

$59.60 plus 15%

$333.95 plus 25%

$1,195.45 plus 28%

Table 5—QUARTERLY DISTRIBUTION PERIOD

If the amount of the

payment is:

The amount of income tax

to withhold is:

Over— But not over—

$2,000

$3,788

$9,275

$19,613

Not over $2,000 $0

of excess over—

10%

$178.80 plus 15%

$1,001.85 plus 25%

$3,586.35 plus 28%

Table 6—SEMIANNUAL DISTRIBUTION PERIOD

If the amount of the

payment is:

The amount of income tax

to withhold is:

Over— But not over—

$4,000

$7,575

$18,550

$39,225

Not over $4,000 $0

of excess over—

10%

$357.50 plus 15%

$2,003.75 plus 25%

$7,172.50 plus 28%

Table 7—ANNUAL DISTRIBUTION PERIOD

If the amount of the

payment is:

The amount of income tax

to withhold is:

Over— But not over—

$8,000

$15,150

$37,100

$78,450

Not over $8,000 $0

of excess over—

10%

$715.00 plus 15%

$4,007.50 plus 25%

$14,345.00 plus 28%

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—

$30.80

$58.30

$142.70

$301.70

Not over $30.80 $0

of excess over—

10%

$2.75 plus 15%

$15.41 plus 25%

$55.16 plus 28%

$631

$1,546

$3,269

$3,788

$9,275

$19,613

$15,150

$37,100

$78,450

$333

$631

$1,546

$3,269

$2,000

$3,788

$9,275

$19,613

$8,000

$15,150

$37,100

$78,450

$1,263

$3,092

$6,538

$7,575

$18,550

$39,225

$58.30

$142.70

$301.70

$667

$1,263

$3,092

$6,538

$4,000

$7,575

$18,550

$39,225

$30.80

$58.30

$142.70

$301.70

Page 59
Page 60
Form W-4 (2003)

Purpose. Complete Form W-4 so that 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

2003 expires February 16, 2004. See Pub. 505,

Tax Withholding and Estimated Tax.

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 2003. See Pub. 919,

especially if your earnings exceed $125,000

(Single) or $175,000 (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

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

For accuracy, and Adjustments Worksheet on page 2.

complete all

worksheets

that apply.

● If you have more than one job or are married and you and your spouse both work and the combined earnings

from all jobs exceed $35,000, 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 2003, 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 shown 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: (a) your income exceeds $750 and

includes more than $250 of unearned income

(e.g., interest and dividends) and (b) 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,

consider making estimated tax payments using

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 $42,000 and $80,000 ($65,000 and $115,000 if married), enter “1” if you have one or two eligible children,

“2” if you have three eligible children, “3” if you have four eligible children, or “4” if you have five or more eligible children.

● If your total income will be between $15,000 and $42,000 ($20,000 and $65,000 if married), enter “1” for each eligible child plus 1 additional

if you have three to five eligible children or 2 additional if you have six or more eligible children.

(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.

Nonresident alien. If you are a nonresident

alien, see the Instructions for Form 8233 before

completing this Form W-4.

deductions, certain credits, adjustments to

income, or two-earner/two-job situations. Complete all worksheets that apply. However, you

may claim fewer (or zero) allowances.

2003

Form 1040-ES, Estimated Tax for Individuals.

Otherwise, you may owe additional tax.

Page 61
Form W-4 (2003) 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 2003 tax return.

Enter an estimate of your 2003 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 2003, you may have to reduce your itemized deductions if your income

is over $139,500 ($69,750 if married filing separately). See Worksheet 3 in Pub. 919 for details.)

1

1 $

$7,950 if married filing jointly or qualifying widow(er)

$7,000 if head of household 2 $

2 Enter: $4,750 if single

$3,975 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 2003 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 2003 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 2003. For example, divide by 26 if you are paid

every two weeks and you complete this form in December 2002. 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. We may also disclose

this information to Federal and state agencies to enforce Federal nontax criminal

laws and to combat terrorism.

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 - 11,000 1

11,001 - 18,000 2

18,001 - 25,000 3

25,001 - 29,000 4

29,001 - 40,000 5

40,001 - 55,000 6

55,001 - 75,000 7

$0 - $4,000 0

4,001 - 9,000 1

9,001 - 15,000 2

15,001 - 20,000 3

20,001 - 25,000 4

25,001 - 33,000 5

33,001 - 38,000 6

38,001 - 44,000 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 $450

30,001 - 70,000 800

70,001 - 140,000 900

140,001 - 300,000 1,050

300,001 and over 1,200

$0 - $50,000 $450

50,001 - 100,000 800

100,001 - 150,000 900

150,001 - 270,000 1,050

270,001 and over 1,200

44,001 - 50,000 8

50,001 - 60,000 9

60,001 - 70,000 10

70,001 - 90,000 11

90,001 - 100,000 12

100,001 - 115,000 13

115,001 - 125,000 14

125,001 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

75,001 - 100,000 8

100,001 - 110,000 9

110,001 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.

Page 62
Changes in Income Tax Withholding

Notice to Employees

New withholding tables may reduce the amount of income

tax withheld from your wages.

The new tables, prescribed by the Department of the

Treasury, reflect a change resulting from the Jobs and Growth

Tax Relief Reconciliation Act of 2003.

The reductions in tax withholding are due to the reduction in

the current 27% and higher tax brackets and widening of the

10% tax bracket.

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. For additional help, get IRS

Publication 919, How Do I Adjust My Tax Withholding? or

visit the IRS website at www.irs.gov and use the

“Withholding Calculator.”

Page 63
Quick and Easy Access to Tax Help and Forms

Personal Computer

You can access the IRS Web Site

24 hours a day, 7 days a week, at

www.irs.gov to:

● Download forms, instructions, and publications

● See answers to frequently asked tax questions

● Search publications on-line by topic or keyword

● Figure your withholding allowances using our W-4

calculator

● Send us comments or request help by e-mail

● Sign up to receive local and national tax news by

e-mail

You can also reach us using File Transfer Protocol at

ftp.irs.gov

Fax

You can get over 100 of the most

requested forms and instructions

24 hours a day, 7 days a week, by fax.

Just call 703-368-9694 from the

telephone connected to the fax

machine.

Phone

You can order forms and publications

and receive automated information 24

hours a day, 7 days a week, by phone.

Forms and Publications

Call 1-800-TAX-FORM (1-800-829-3676) to order current

year forms, instructions, and publications, and prior year

forms and instructions. You should receive your order within

10 days.

TeleTax Topics

Call 1-800-829-4477 to listen to pre-recorded messages

covering about 150 tax topics.

Mail

You can order forms, instructions, and

publications by completing the order

blank inside the back cover. You should

receive your order within 10 days after

we receive your request.

Walk-In

You can pick up some of the most

requested forms, instructions, and

publications at many IRS offices, post

offices, and libraries. Some city and

county government offices, credit

unions, grocery stores, office supply stores, and copy

centers have an extensive collection of products available to

photocopy or print from a CD-ROM.

● Current year forms, instructions, and publications

CD-ROM

Order Pub. 1796, Federal Tax Products

on CD-ROM, and get:

● Prior year forms, instructions, and publications

● Frequently requested tax forms that may be filled

in electronically, printed out for submission, and

saved for recordkeeping

Buy the CD-ROM on the Internet at www.irs.gov/cdorders

from the National Technical Information Service (NTIS) for

$22 (no handling fee) or call 1-877-CDFORMS

(1-877-233-6767) toll free to buy the CD-ROM for $22 (plus

a $5 handling fee).

● The Internal Revenue Bulletin

For help with transmission problems, call 703-487-4608.

Long-distance charges may apply.

Internal Revenue Service

WADC–9999 PRSRT STD

Rancho Cordova, CA 95743-9999 Postage and Fees Paid

Internal Revenue Service Official Business

Penalty for Private Use $300 Permit No. G-48

Deliver to Payroll Department

● Order IRS products on-line.

Page 64