An Act to provide for graduated withholding of income tax, from wages, to require declarations of estimated tax with respect to self-employment income, to accelerate current payments of estimated income tax by corporations, to postpone certain excise tax rate seductions, and for other purposes
PL 89-368 (H.R.12752), enacted 03/15/1966

38 
PUBLIC LAW 89-368-MAR. 15, 1966 
[80 STAT. 
Representatives the name or names of such private contractors, the 
amounts involved in each contract, a copy of the report in support of 
each progress payment, and a complete report prior to final payment. 
coti'tracu^ °^ 
(d) The Secretary of Defense shall also furnish to the Armed 
Services Committees of the Senate and House of Representatives com-
plete information regarding the alternative methods of adequately 
auditing contracts which he and the Comptroller General have agreed 
upon prior to the execution of any contract which would waive the 
7
0
A Stat. 132. 
provisious of section 2313 (b) of title 10, United States Code. 
Approved March 15, 1966. 
Public Law 89-368 
March 15, 1966 
-^N ACT 
[H. R. 12752] 
rpQ provide for graduated withholding of income tax from wages, to require 
declarations of estimated tax with respect to self-employment income, to 
accelerate current payments of estimated income tax by corporations, to i>ost-
pone certain excise tax rate reductions, and for other purposes. 
Tax Adjustment 
Act of 1966. 
68A Stat. 3. 
26 use 1 etseq. 
Be it enacted by the Senate and House of Representatives 
of the 
United States of America in Congress assembled^ 
SECTION 1. SHORT TITLE, ETC. 
(a) SHORT TITLE.—This Act may be cited as the "Tax Adjustment 
Act of 1966". 
(b) AMENDMENT OF 1954 CODE.—Except as otherwise expressly pro-
vided, whenever in this Act an amendment or repeal is expressed in 
terms of an amendment to, or repeal of, a section or other provision, 
the reference shall be considered to be made to a section or other pro-
vision of the Internal Revenue Code of 1954. 
TITLE I—ADJUSTMENT OF CERTAIN COLLECTION 
PROCEDURES 
SECTION 101. INCOME TAX COLLECTED AT SOURCE. 
(a) PERCENTAGE METHOD OF WITHHOLDING.—Subsection (a) of sec-
78^stlt^*i40^^^' 
tion 3402 (relating to requirement of withholding) is amended to 
26 use 3402. 
read as follows: 
"(a) 
REQUIREMENT OF AVITHHOLDING.—Every employer making 
payment of wages shall deduct and withhold upon such wages (except 
as otherwise provided in this section) a tax determined in accordance 
with the following tables. For purposes of applying such tables, the 
term 'the amount of wages' means the amount by which the wages 
exceed the number of withholding exemptions claimed, multiplied by 
(he amount of one such exemption as shown in the table in subsection 
(b)(1): 
"Table 1—If the payroll period with respect to an employee is WEEKLY 
"(a) Single Person—Including Head of Household: 
If the amount of wages is: 
The amount of income tax to be withheld 
shall be: 
Not over $4 
0. 
Over $4 but not over $13 
14% of excess over $4. 
Over $13 but not over $23 
$1.26 plus 15% of excess over $13. 
Over $23 but not over $85 
$2.76 plus 17% of excess over $23. 
Over $85 but not over $169 
$13.30 plus 20% of excess over $85. 
Over $169 but not over $212 
$30.10 plus 25% of excess over $169. 
Over $212 
$40.85 plus 30% of excess over $212. 
Post, p. 41. 
80 STAT.] 
PUBLIC LAW 89-368-MAR. 15, 1966 
39 
"(b) Married Person: 
If the amount of wages is: 
The amount of income tax to be withheld 
shall be: 
Not over $4 
0. 
Over $4 but not over $23 
14% of excess over $4. 
Over $23 but not over $85 
$2.66 plus 15% of excess over $23. 
Over $85 but not over $169 
$11.96 plus 17% of excess over $85. 
Over $169 but not over $340 
$26.24 plus 20% of excess over $169. 
Over $340 but not over $423 
$60.44 plus 25% of excess over $340. 
Over $423 
$81.19 plus 30% of excess over $423. 
"Table 2—If the payroll period with respect to an employee is BIWEEKLY 
"(a) Single Person—Including Head of Household: 
If the amount of wages is: 
The amount of income tax to be withheld 
shall be: 
Not over $8 
0. 
Over $8 but not over $27 
14% of excess over $8. 
Over $27 but not over $46 
$2.66 plus 15% of excess over $27. 
Over $46 but not over $169 
$5.51 plus 17% of excess over $46. 
Over $169 but not over $338 
$26.42 plus 20% of excess over $169. 
Over $338 but not over $423 
$60.22 plus 25% of excess over $338. 
Over $423 
$81.47 plus 30% of excess over $423. 
"(b) Married Person: 
If the amount of wages is: 
The amount of income tax to be withheld 
shall be: 
Not over $8 
0. 
Over $8 but not over .$46 
14% of excess over $8. 
Over $46 but not over $169 
$5.32 plus 15% of excess over $46. 
Over $169 but not over $338 
$23.77 plus 17% of excess over $169. 
Over $338 but not over $683 
$52.50 plus 20% of excess over $338. 
Over $681 but not over $846 
$121.10 plus 25% of excess over $681. 
Over $846 
$162.35 plus 30% of excess over $846. 
"Table 3—If the payroll period with respect to an employee is SEMIMONTHLY 
" (a) Single Person—Including Head of Household: 
If the amount of wages is: 
The amount of income tax to be withheld 
shall be: 
Not over $8 
0. 
Over $8 but not over $29 
14% of excess over $8. 
Over $29 but not over $50 
$2.94 plus 15% of excess over $29. 
Over $50 but not over $183 
$6.09 plus 17% of excess over $50. 
Over $183 but not over $367 
$28.70 plus 20% of excess over $183. 
Over $367 but not over $458 
$65.50 plus 25% of excess over $367. 
Over $458 
$88.25 plus .30% of excess over $458. 
" ( b ) Married Person: 
If the amount of wages is: 
The amount of income tax to be withheld 
shall be: 
Not over $8 
0. 
Over $8 but not over ,$50 
14% of excess over $8. 
Over $50 but not over $183 
$5.88 plus 15% of excess over $50. 
Over $183 but not over $367 
$25.83 plus 17% of excess over $183. 
Over $367 but not over $738 
$57.11 plus 20% of excess over $367. 
Over $738 but not over $917 
$131.31 plus 25% of excess over $738. 
Over $917 
$176.06 plus 30% of excess over $917. 
"Table 4—If the payroll period with respect to an employee is MONTHLY 
" (a) Single Person—Including Head of Household: 
If the amount of wages is: 
The amount of income tax to be withheld 
shall be: 
Not over $17 
0. 
Over $17 but not over $58 
14% of excess over $17. 
Over $58 but not over $100 
$5.74 plus 15% of excess over $58. 
Over $100 but not over $367 
$12.04 plus 17% of excess over $100. 
Over $367 but not over $733 
$57.43 plus 20% of excess over $367. 
Over $733 but not over $917 
$130.63 plus 25% of excess over $733. 
Over $917 
$176.63 plus 30% of excess over $917. 
40 
PUBLIC LAW 89-368-MAR. IS, 1966 
[80 STAT. 
" ( b ) Married Person: 
If the amount of wages is: 
The amount of income tax to be withheld 
shall be: 
Not over $17 
0. 
Over $17 but not over $100 
14% of excess over $17. 
Over $100 but not over $367 
$11.62 plus 15% of excess over $100. 
Over $367 but not over $733 
$51.67 plus 17% of excess over $367. 
Over $733 but not over $1,475 
$113.89 plus 20% of excess over $733. 
Over $1,475 but not over $1,833 
$262.29 plus 25% of excess over $1,475. 
Over $1,833 
$351.79 plus 30% of excess over $1,833. 
"Table 5—If the payroll period with respect to an employee is QUARTERLY 
"(a) Single Person—Including Head of Household: 
If the amount of wages is: 
The amount of income tax to be withheld 
shall be: 
Not over $50 
0. 
Over $50 but not over $175 
14% of excess over $50. 
Over $175 but not over $300 
$17.50 plus 15% of excess over $175. 
Over $300 but not over $1,100 
$36.25 plus 17% of excess over $300. 
Over $1,100 but not over $2,200 
$172.25 plus 20% of excess over $1,100. 
Over .$2,200 but not over $2,750 
$392.25 plus 25% of excess over $2,200. 
Over $2,750 
$529.75 plus 30% of excess over $2,750. 
" ( b ) Married Person: 
If the amount of wages is: 
The amount of income tax to be withheld 
shall be: 
Not over $50 
0. 
Over $50 but not over $300 
14% of excess over $50. 
Over $300 but not over $1,100 
$35.00 plus 15% of excess over $300. 
Over $1,100 but not over $2,200 
$155 plus 17% of excess over $1,100. 
Over $2,200 but not over $4,425 
$342 plus 20% of excess over $2,200. 
Over $4,425 but not over $5,500 
$787 plus 25% of excess over $4,425. 
Over $5,500 
$1,055.75 plus 30% of excess over 
$5,500. 
"Table 6—If the payroll period with respect to an employee is SEMIANNUAL 
" (a) Single Person—Including Head of Household: 
If the amount of wages is: 
The amount of income tax to be withheld 
shall be: 
Not over $100 
0. 
Over $100 but not over $350 
14% of excess over $100. 
Over $350 but not over $600 
$35.00 plus 15% of excess over $350. 
Over $600 but not over $2,200 
$72.50 plus 17% of excess over $600. 
Over $2,200 but not over $4,400 
$344.50 plus 20% of excess over $2,200. 
Over $4,400 but not over $5,500 
$784.50 plus 25% of excess over $4,400. 
Over $5,500 
$1,059.50 plus 30% of excess over 
$5,500. 
"(b) Married Person: 
If the amount of wages is: 
The amount of income tax to be withheld 
shall be: 
Not over $100 
0. 
Over $100 but not over $600 
14% of excess over $100. 
Over $600 but not over $2,200 
$70 plus 15% of excess over $600. 
Over $2,200 but not over $4,400 
$310 plus 17% of excess over $2,200. 
Over $4,400 but not over $8,850 
$684 plus 20% of excess over $4,400. 
Over $8,850 but not over $11,000 
$1,574 plus 25% of excess over $8,850. 
Over $11,000 
$2,111.50 plus 30% of excess over 
$11,000. 
80 STAT.] 
PUBLIC LAW 89-368-MAR. 15, 1966 
41 
'Table 7—If the payroll period with respect to an employee is ANNUAL 
" ( a ) Single Person—Including H e a d of Household: 
If the amount of wages is: 
The amount of income tax to be withheld 
shall be: 
Not over $200 
0. 
Over $200 but not over $700 
14% of excess over $200. 
Over $700 but not over $1,200 
$70 plus 15% of excess over $700. 
Over $1,200 but not over $4,400 
$145 plus 17% of excess over $1,200. 
Over $4,400 but not over $8.800 
$689 plus 20% of excess over $4,400. 
Over $8,800 but not over $11,000 
$1,569 plus 25% of excess over $8,800. 
Over $11,000 
$2,119 plus 30% of excess over $11,000. 
" ( b ) Married Person: 
If the amount of wages is: 
The amount of income tax to be withheld 
shall be: 
Not over $200 
0. 
Over $200 but not over $1,200 
14% of excess over $200. 
Over $1,200 but not over $4,400 
$140 plus 15% of excess over $1,200. 
Over $4,400 but not over $8,800 
$620 plus 17% of excess over $4,400. 
Over $8,800 but not over $17,700 
$1,368 plus 20% of excess over $8,800. 
Over $17,700 but not over $22,000— 
$3,148 plus 25% of excess over $17,700. 
Over $22,000 
$4,223 plus 30% of excess over $22,000. 
"Table 8—If the payroll period with respect to an employee is a DAILY payroll 
period or a miscellaneous payroll period 
" ( a ) Single Person—Including Head of Household: 
[f the amount of wages divided by the The amount of income tax to be with-
number of days in the payroll 
held shall be the following amount 
period is: 
multiplied by the number of days 
in such period: 
Not over $0.50 
0. 
Over $0.50 but not over $1.90 
14% of excess over $0.50. 
Over $1.90 but not over $3.30 
$0.20 plus 15% of excess over $1.90. 
Over $3.30 but not over $12.10 
$0.41 plus 17% of excess over $3.30. 
Over $12.10 but not over $24.10 
$1.91 plus 20% of excess over $12.10. 
Over $24.10 but not over $30.10 
$4.31 plus 25% of excess over $24.10. 
Over $30.10 
$5.81 plus 30% of excess over $30.10. 
" ( b ) Married Person: 
If the amount of wages divided by the The amount of income tax to be with-
number of days in the payroll 
held shall be the following amount 
period is: 
multiplied by the number of days in 
such period: 
Not over $0.50 
0. 
Over $0,50 but not over $3.30 
14% of excess over $0.50. 
Over $3.30 hut not over $12.10 
$0.39 plus 15% of excess over $3.30. 
Over $12.10 but not over $24.10 
$1.71 plus 17%, of excess over $12.10. 
Over $24.10 but not over $48.50 
$3.75 plus 20% of excess over $24.10. 
Over $48.50 but not over $60.30 
$8.63 plus 25% of excess over $48.50. 
Over $60.30 
$11.58 plus 30% of excess over $60.30." 
(b) 
A M O U N T OF W I T H H O L D I N G E X E M P T I O N . — P a r a g r a p h 
(1) 
of 
section 3402(b) (relating to percentage method withholding table) is 
26^usc^34o" 
amended by striking out the table set forth therein and inserting the 
following table in lieu thereof: 
"Percentage Method Withholding Table 
Payroll period 
Amount of one withholding exemption: 
Weekly 
$13.50. 
Biweekly 
26.90. 
Semimonthly 
29.20. 
Monthly 
58.30. 
Quarterly 
175.00. 
Semiannual 
350.00. 
Annual 
700.00. 
Daily or miscellaneous (per day of 
such period). 
1.90." 
(c) 
W A G E 
BRACKET 
W I T H H O L D I N G . — P a r a g r a p h 
(1) 
of 
section 
8402(c) (relating to wage bracket withholding) is amended by strik-
78 Stat. 140. 
42 
PUBLIC LAW 89-368-MAR. 15, 1966 
[80 STAT. 
ing out the tables set forth therein and inserting the following tables 
in lieu thereof: 
"If the payroll period with respect to an employee is weekly and he is not 
married— 
And the wages 
And the number of withholding exemptions claimed is— 
At 
least— 
But less 
than— 
The amount of income tax to be withheld shall be 
10 or 
more 
$10. 
$11. 
$12. 
$13-
$14. 
$15. 
$16. 
$17. 
$18. 
$19. 
$20. 
$21-
$22. 
$23. 
$24. 
$25. 
$26. 
$27. 
$28. 
$29. 
$30. 
$31. 
$32. 
$33-
$34. 
$35. 
$36-
$37. 
$39 
$40 
$41 
$42 
$43 
$44 
$45 
$46 
$47 
-
$50-
$51. 
$52-
$53. 
$54-
$55-
$66-
$57-, 
$58. 
$59. 
$60-
$62. 
$64. 
$66. 
$70 
$72 
$74 
$78. 
$84. 
$90. 
$92. 
$94. 
$100. 
$105. 
$110-
$115. 
$10-
$11-
$12-
$13_ 
$14-
$15-
$16-
$17-
$18_ 
$19-
$20-
$21-
$22. 
$23. 
$24-
$25_ 
$26-
$27-
$28-
$29-
$30. 
$31. 
$32-
$33-
$34-
$35-
$36-
$37-
$38-
$40 
$41 
$42 
$43 
$44 
$45 
$47-
$49— 
$50_-. 
$51... 
$52_.-
$ 5 3 . -
$ 5 4 - -
$ 5 5 - -
$57-
$59-
$60 
$62-
$64-
$ 7 0 - -
$ 7 2 - -
$ 7 4 . -
$76 --
$78--
$ 8 0 - . 
$82--
$94. 
$100. 
$105. 
$110-
$115. 
$120. 
$0 
.10 
.20 
.40 
.50 
.70 
.80 
.90 
1.10 
1.20 
1.40 
1.50 
1.70 
1.80 
2.00 
2.10 
2.30 
2.40 
2.60 
2.70 
2.90 
3.00 
3.20 
3.40 
3.50 
3.70 
3.90 
4.10 
4.20 
4.40 
4.60 
4.70 
4.90 
5.10 
5.20 
5.40 
5.60 
5.80 
5.90 
6.10 
6.30 
6.40 
6.60 
6.80 
6.90 
7.10 
7.30 
7.50 
7.60 
7.80 
8.00 
8.10 
8.30 
8.50 
8.60 
8.80 
9.00 
9.20 
9.60 
9.90 
10.30 
10.60 
10.90 
11.30 
11.60 
12.00 
12.30 
12.60 
13.00 
13.30 
13.70 
14.10 
14.50 
14.90 
15.30 
15.70 
16.10 
16.80 
17.80 
18.80 
19.80 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.20 
.30 
.40 
.60 
.70 
.90 
1.00 
1.10 
1.30 
1.40 
1.60 
1.70 
1.90 
2.00 
2.20 
2.30 
2.50 
2.60 
2.80 
3.00 
3.10 
3.30 
3.50 
3.60 
3.80 
4.00 
4.10 
4.30 
4.50 
4.70 
4.80 
5.00 
5.20 
5.30 
5.50 
5.70 
5.80 
6.00 
6.20 
6.40 
6.50 
6.70 
6.90 
7.30 
7.60 
8.00 
8.30 
8.60 
9.00 
9.30 
9.70 
10.00 
10.30 
10.70 
11.00 
11.40 
11.70 
12.00 
12.40 
12.70 
13.10 
13.40 
14.10 
16.10 
16.10 
17.10 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.10 
.20 
.40 
.50 
.70 
.80 
.90 
1.10 
1.20 
1.40 
1.50 
1.70 
1.80 
2.00 
2.10 
2.30 
2.40 
2.60 
2.70 
2.90 
3.00 
3.20 
3.40 
3.60 
3.70 
3.90 
4.10 
4.20 
4.40 
4.70 
5.00 
5.30 
5.70 
6.00 
6.40 
6.70 
7.00 
7.40 
7.70 
8.10 
8.40 
8.70 
9.10 
9.40 
9.80 
10.10 
10.40 
10.80 
11.10 
11.70 
12.60 
13.40 
14.40 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.20 
.30 
.50 
.60 
.70 
.90 
1.00 
1.20 
1.30 
1.40 
1.60 
1.70 
1.90 
2.00 
2.20 
2.40 
2.70 
3.10 
3.40 
3.70 
4.10 
4.40 
4.80 
5.10 
6.40 
6.80 
6.10 
6.50 
6.80 
7.10 
7.50 
7.80 
8.20 
8.50 
8.80 
9.40 
10.30 
11.10 
12.00 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.10 
.30 
.50 
.70 
1.00 
1.30 
1.60 
1.90 
2.20 
2.50 
2.80 
3.10 
3.60 
3.80 
4.20 
4.50 
4.80 
6.20 
5.50 
6.90 
6.20 
6.50 
7.10 
8.00 
8.80 
9.70 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.30 
.50 
.80 
1.10 
1.40 
1.70 
2.00 
2.30 
2.60 
2.90 
3.20 
3.60 
3.90 
4.30 
4.80 
5.70 
6.50 
7.40 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.10 
.30 
.60 
.90 
1.20 
1.60 
1.80 
2.10 
2.60 
3.40 
4.30 
5.10 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.10 
.60 
1.30 
2.10 
2.80 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.10 
.80 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
80 STAT. ] 
PUBLIC LAW 89-368-MAR. 15, 1966 
43 
'If the payroll period with respect to an employee is weekly and he is not 
married— 
And the wages are— 
At 
least— 
$120 
$125 
$130 
$136 
$140 
$146 
$150 
$160 
$170 
$180 
$190 
$200 
$210 
$220 
$230 
$240 
$260 
$260 
$270 
$280 
$290 
$300 
$310 
$320 
$330 
$340 
$350 
$360 and ov< 
But less 
than— 
$126 
$130 
$135 
$140 
$145 
$160 
.$160 
$170 
$180 
$190 
$200 
$210 
$220 
$230 
$240 
$250 
$260 
$270 
$280 
$290 
$300 
$310 
$320 
$330 
$340 
$350 
$360 
}r 
And the number of withholding exemptions claimed is— 
0 
1 
2 
3 
4 
5 
6 
7 
8 
9 
10 or 
more 
The amount of income tax to be withheld shall be— 
$20.80 
21.80 
22.80 
23.80 
24.80 
26.80 
27.30 
29.30 
31.60 
34.10 
36.60 
39.10 
41.80 
44.80 
47.80 
60.80 
63.80 
66.80 
59.80 
62.80 
65.80 
68.80 
71.80 
74.80 
77.80 
80.80 
83.80 
$18.10 
19.10 
20.10 
21.10 
22.10 
23.10 
24.60 
26.60 
28.60 
30.80 
33.30 
35.80 
38.30 
40.80 
43.80 
46.80 
49.80 
62.80 
66.80 
58.80 
61.80 
64.80 
67.80 
70.80 
73,80 
76.80 
79.80 
85.30 
81.30 
$15.40 
16.40 
17.40 
18.40 
19.40 
20.40 
21.90 
23.90 
25.90 
27.90 
29.90 
32.40 
34.90 
37.40 
39.90 
42.70 
45.70 
48.70 
51.70 
54.70 
57.70 
60.70 
63.70 
66.70 
69.70 
72.70 
75.70 
$12.80 
13.80 
14.80 
16.80 
16.80 
17.80 
19.30 
21.30 
23.30 
25.30 
27.30 
29.30 
31.60 
34.00 
36.60 
39.00 
41.70 
44.70 
47.70 
50.70 
63.70 
66.70 
69.70 
62.70 
65.70 
68.70 
71.70 
30perce 
77.20 
73.20 
$10. 50 
11.40 
12.20 
13.10 
14.10 
15.10 
16.60 
18.60 
20.60 
22.60 
24.60 
26.60 
28.60 
30.70 
33.20 
35.70 
38.20 
40.70 
43.60 
46.60 
49.60 
62.60 
56.60 
58.60 
61.60 
64.60 
67.60 
it of th« 
69.10 
$8.20 
9.10 
9.90 
10.80 
11.60 
12.50 
13.90 
15.90 
17.90 
19.90 
21.90 
23.90 
25.90 
27.90 
29.90 
32.30 
34.80 
37.30 
39.80 
42.60 
45.60 
48.60 
61.60 
54.60 
57.60 
60.60 
63.60 
excess 
65.10 
$6.00 
6.80 
7.70 
8.50 
9.40 
10.20 
11.50 
13.20 
15.20 
17.20 
19.20 
21.20 
23.20 
26.20 
27.20 
29.20 
31.40 
33.90 
36.40 
38.90 
41.60 
44.60 
47.60 
50.60 
53.60 
56.60 
59.60 
over $36 
61.10 
$3.70 
4.50 
6.40 
6.20 
7.10 
7.90 
9.20 
10.90 
12.60 
14.50 
16.60 
18.60 
20.50 
22.50 
24.50 
26.50 
28.60 
30.60 
33.10 
36.60 
38.10 
40.60 
43.60 
46.60 
49.60 
52.50 
56.50 
O p l u s -
57.00 
$1.50 
2.30 
3.10 
3.90 
4.80 
6.60 
6.90 
8.60 
10.30 
12.00 
13.80 
15.80 
17.80 
19.80 
21.80 
23.80 
25.80 
27.80 
29.80 
32.20 
34.70 
37.20 
39.70 
42.60 
46.50 
48.60 
61.60 
53.00 
$0 
.40 
1.10 
1.80 
2.60 
3.30 
4.60 
6.30 
8.00 
9.70 
11.40 
13.10 
16.10 
17.10 
19.10 
21.10 
23.10 
26.10 
27.10 
29.10 
31.30 
33.80 
36.30 
38.80 
41.40 
44.40 
47.40 
48.90 
$0 
0 
0 
0 
.60 
1.30 
2.40 
4.00 
5.70 
7.40 
9.10 
10.80 
12.60 
14.40 
16.40 
18.40 
20.40 
22.40 
24.40 
26.40 
28.40 
30.50 
33.00 
35.60 
38.00 
40.60 
43.40 
44.90 
"If the payroll period with respect to an employee is weekly and he is 
married— 
And the wages are— 
And the number of withholding exemptions claimed is— 
At 
least-
Butless 
than— 
The amount of income tax to be withheld shall be— 
10 
or 
more 
$0.. 
$4.. 
$6.. 
$6.. 
$7.. 
$8.. 
$9.. 
$10 
$11 
$12. 
$13 
$14 
$16. 
$16. 
$17. 
$18. 
$19 
$20 
$21 
$22. 
$23. 
$24 
$25. 
$26 
$27 
$28. 
$29 
$30 
$31. 
$32 
$33 
$34 
$35 
$4-
$6. 
$6-
$7., 
$8-
$9. 
$10 
$11 
$12 
$13 
$14 
$16 
$16 
$17 
$18 
$19 
$20 
$21 
$22 
$23 
$24 
$26 
$26 
$27 
$28. 
$29. 
$30 
$31. 
$32. 
$33 
$34 
$36 
$36. 
$37. 
$0 
.10 
.20 
.40 
.60 
.70 
.80 
.90 
1.10 
1.20 
1.40 
1.60 
1.60 
1.80 
1.90 
2.10 
2.20 
2.30 
2.60 
2.60 
2.80 
2.90 
3.10 
3.20 
3.40 
3.60 
3.70 
3.80 
4. C
O 
4.10 
4.30 
4.40 
4.60 
4.70 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.20 
.30 
.40 
.60 
.70 
.90 
1.00 
1.10 
1.30 
1.40 
1.60 
1.70 
1.80 
2.00 
2.10 
2.30 
2.40 
2.50 
2.70 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.10 
.20 
.40 
.60 
.70 
.80 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
44 
PUBLIC LAW 89-368-MAR. 15, 1966 
[80 STAT. 
"If the payroll period with respect to an employee is weekly and he is 
married— 
And the wages are— 
At 
least— 
$37 
$38 
$39 
-
$40.... 
$41 
$42 
-
$43 
$44 
$45 
-
$46.... 
$47 
$48 
$49 
--
$50 
-
$51 
$52 
$53 
--
$54 
$55 
$56 
$57 
-
$58 
$59 
--
$60.. 
$62 
$64 
$66 
$68 
$70 
$72. 
$74.. 
$76 
$78 
$80 
$82 
$84 
$86 
$88 
$90 
$92 
$94. 
$96 
$98 
$100 
$105 
$110 
$115 
$120 
$125 
$130 
$135 
$140 
$145 
$150 
$160 
$170 
$180 
$190 
$200 
$210 
$220 
$230 
.-
$240 
$250 
$260 
$270 
$280 
$290 
.-
$300 
$310 
$320 
$330 
$340. 
$350 
$360-
$370 
$380 
-
$390-
$400 
$410. 
-
$420. 
$430. 
$440-, 
,--
But less 
than— 
$38 
-
$39 
$40 
$41 
$42 
$43 -
$44 
. 
$45 . 
$46.. -
$47 -
$48 
$49 
$50 . 
$51 - . 
$52 -
$53 
-
$54 .. 
$55 . 
$56 
$57 
$58... -
$59 . . 
$60 
$62 
$64 
$66. 
$68 
$70 
-
$72 
$74 
$76 
$78 
$80 
$82 
$84 
$86 
$88 
$90 
$92. 
$94 
$96 
$98-
$100 
$105 
$110 
$115 
$120 
$125 
$130 
$135 
$140 
$145 
$150 
$160 
$170 
$180 
$190 
$200 
$210 
$220 
$230 
$240 
$250 
$260 
$270 
$280 
$290 
$300 
$310 
$320 
$330 
$340 
$350 
$360 
$370 
$380 
$390 
$400 
$410 
$420 
$430 
$440 
$450 
0 
And the number of withholding exemptions claimed is 
1 
2 
3 
4 
5 
6 
7 
8 
9 
10 or 
more 
T h e amount of income tax to be withheld shall be— 
$4.90 
5.00 
5.20 
5.30 
5.50 
5.60 
5.80 
5.90 
6.10 
6.20 
6.40 
6.50 
6.70 
6.80 
7.00 
7.10 
7.30 
7.40 
7.60 
7.70 
7.90 
8.00 
8.20 
8.40 
8.70 
9.00 
9.30 
9.60 
9.90 
10.20 
10.50 
10.80 
11.10 
11.40 
11.70 
12.00 
12.30 
12.70 
13.00 
13.30 
13.70 
14.00 
14.40 
15.00 
15.80 
16.70 
17.50 
18.40 
19.20 
20.10 
20.90 
21.80 
22.60 
23.90 
25.60 
27.50 
29.50 
31.50 
33.60 
35.50 
37.50 
39.50 
41.50 
43.50 
45. 50 
47.50 
49.50 
51.50 
53.50 
55.50 
57.50 
59.50 
61.70 
64.20 
66.70 
69.20 
71.70 
74.20 
76.70 
79.20 
81.80 
84.80 
87.80 
$2.80 
3.00 
3.10 
3.30 
3.40 
3.60 
3.70 
3.90 
4.00 
4.20 
4.30 
4.50 
4.60 
4.80 
4.90 
5.10 
5.20 
5.40 
5.50 
5.70 
5.80 
6.00 
6.10 
6.40 
6.70 
7.00 
7.30 
7.60 
7.90 
8.20 
8.50 
8.80 
9.10 
9.40 
9.70 
10.00 
10.30 
10.60 
10.90 
11.20 
11.50 
11.80 
12.10 
12.70 
13.50 
14.40 
15.20 
16.10 
16.90 
17.80 
18.60 
19.50 
20.30 
21.60 
23.30 
25.00 
26,80 
28.80 
30.80 
32.80 
34.80 
36.80 
38.80 
40.80 
42.80 
44.80 
46.80 
48.80 
50.80 
52.80 
54.80 
56.80 
58.80 
60.80 
63.30 
65.80 
68.30 
70.80 
73.30 
75.80 
78.30 
80.80 
83.80 
$.90 
1.10 
1.20 
1.40 
1.50 
1.60 
1.80 
1.90 
2.10 
2.20 
2.30 
2.50 
2.60 
2.80 
2.90 
3.10 
3.20 
3.40 
3.50 
3.70 
3.80 
4.00 
4.10 
4.30 
4.60 
4.90 
5.20 
5.50 
5.80 
6.10 
6.40 
6.70 
7.00 
7.30 
7.60 
7.90 
8.20 
8.50 
8.80 
9.10 
9.40 
9.70 
10.00 
10.60 
11.30 
12.10 
12.90 
13.80 
14.60 
15.50 
16.30 
17.20 
18.00 
19.30 
21.00 
22.70 
24.40 
26.10 
28.10 
30.10 
32.10 
34.10 
36.10 
38.10 
40.10 
42.10 
44.10 
46.10 
48.10 
50.10 
52.10 
54.10 
56.10 
58.10 
60.10 
62.50 
65.00 
67.50 
70.00 
72.50 
75.00 
77.50 
80.00 
$0 
0 
0 
0 
0 
0 
0 
0 
.20 
.30 
.50 
.60 
.70 
.90 
1.00 
1.20 
1.30 
1.40 
1.60 
1.70 
1.90 
2.00 
2.10 
2.30 
2.60 
2.90 
3.20 
3.50 
3.80 
4.10 
4.40 
4.70 
5.00 
5.30 
5.60 
5.90 
6.20 
6.50 
6.80 
7.10 
7.40 
7.70 
8.00 
8.50 
9.30 
10.00 
10.80 
11.50 
12.30 
13.20 
14.00 
14.90 
15.70 
17.00 
18.70 
20.40 
22.10 
23.80 
25.50 
27.40 
29.40 
31.40 
33.40 
35.40 
37.40 
39.40 
41.40 
43.40 
45.40 
47.40 
49.40 
51.40 
53.40 
55.40 
57.40 
59.40 
61.60 
64.10 
66.60 
69.10 
71.60 
74.10 
76.60 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.10 
.30 
.50 
.70 
1.00 
1.30 
1.60 
1.90 
2.10 
2.40 
2.70 
3.00 
3.30 
3.60 
3.90 
4.20 
4.50 
4.80 
5.10 
6.40 
5.70 
6.00 
6.50 
7.30 
8.00 
8.80 
9.50 
10.30 
11.00 
11.80 
12.60 
13.50 
14.70 
16.40 
18.10 
19.80 
21.50 
23.20 
24.90 
26.70 
28.70 
30.70 
32.70 
34.70 
36.70 
38.70 
40.70 
42.70 
44.70 
46.70 
48.70 
50.70 
52.70 
54.70 
56.70 
58. 70 
60.70 
63.20 
65.70 
68.20 
70.70 
73.20 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.30 
.50 
.80 
1.10 
1.40 
1.70 
1.90 
2.20 
2.50 
2.80 
3.10 
3.40 
3.70 
4.00 
4.50 
5.30 
6.00 
6.80 
7.50 
8.30 
9.00 
9.80 
10.50 
11.30 
12.40 
14.10 
15.80 
17.50 
19.20 
20.90 
22.60 
24.30 
26.00 
28.00 
30.00 
32.00 
34.00 
36.00 
38.00 
40.00 
42.00 
44.00 
46.00 
48.00 
50.00 
52.00 
54.00 
56.00 
58.00 
60.00 
62.40 
64.90 
67.40 
1 69.90 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.10 
.30 
.60 
.90 
1.20 
1.50 
1.70 
2.00 
2.50 
3.20 
4.00 
4.70 
5.50 
6.20 
7.00 
7.70 
8.50 
9.20 
10.40 
11.90 
13.60 
15.30 
17.00 
18.70 
20.40 
22.10 
23.80 
25.50 
27.30 
29.30 
31.30 
33.30 
35.30 
37.30 
39.30 
41.30 
43.30 
45.30 
47.30 
49.30 
51.30 
53.30 
55.30 
57.30 
59.30 
61.50 
64.00 
66.50 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.10 
.60 
1.30 
2.00 
2.70 
3.50 
4.20 
5.00 
5.70 
6.50 
7.20 
8.30 
9.80 
11.30 
13.00 
14.70 
16.40 
18.10 
19.80 
21.50 
23.20 
24.90 
26.60 
28.60 
30.60 
32.60 
34.60 
36.60 
38.60 
40.60 
42.60 
44.60 
46.60 
48.60 
50.60 
52.60 
54.60 
56.60 
58.60 
60.60 
63.10 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.10 
.80 
1.50 
2.20 
3.00 
3.70 
4.50 
5.20 
6.30 
7.80 
9.30 
10.80 
12.40 
14.10 
15.80 
17.50 
19.20 
20.90 
22.60 
24.30 
26.00 
27.90 
29.90 
31.90 
33.90 
35.90 
37.90 
39.90 
41.90 
43.90 
45.90 
47.90 
49.90 
51.90 
53.90 
55.90 
57.90 
1 59.90 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.40 
1.10 
1.80 
2.50 
3.20 
4.30 
5.80 
7.30 
8.80 
10.30 
11.80 
13.50 
15.20 
16.90 
18.60 
20.30 
22.00 
23.70 
25.40 
27.20 
29.20 
31.20 
33.20 
35.20 
37.20 
39.20 
41.20 
43.20 
45.20 
47.20 
49.20 
51.20 
53.20 
55.20 
57.20 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.60 
1.30 
2.30 
3.80 
5.30 
6.80 
8.30 
9.80 
11.30 
12.90 
14.60 
16.30 
18.00 
19.70 
21.40 
23.10 
24.80 
26.50 
28.50 
30.50 
32.50 
34.50 
36.50 
38.50 
40.50 
42.50 
44.50 
46.50 
48.50 
50.50 
52.50 
54.50 
80 STAT. ] 
PUBLIC LAW 89-368-MAR. 15, 1966 
45 
"If the payroll period with respect to an employee is weekly and he is 
married— 
And the wages are— 
At 
least— 
$450 
$460 
,$470 
-
$480 
$490 
$500 
$510 
.$520 
$530 
$540 
$550 
$560 
$570 and ov 
But less 
than— 
$460 
$470 
$480 
$490 
$500 
$510 
$520 
$530 
$540 
$550 
$560 
$570 
And the number of withholding exemptions claimed is— 
0 
1 
2 
3 
4 
S 
6 
7 
8 
9 
10 or 
more 
The amount of income tax to be withheld shall be— 
$90.80 
93.80 
96.80 
99.80 
102.80 
105.80 
108.80 
111.80 
114.80 
117.80 
120.80 
123.80 
$86 
89 
92 
95 
98 
101 
104 
107 
IK 
iia 
116 
119 
80 
80 
80 
80 
80 
80 
80 
80 
80 
80 
80 
80 
$82. 70 
85.70 
88.70 
91.70 
94.70 
97.70 
100.70 
103.70 
106.70 
109.70 
112. 70 
115. 70 
$79.10 
81.70 
84.70 
87.70 
90.70 
93.70 
96.70 
99.70 
102. 70 
105. 70 
108.70 
111. 70 
$75. 70 
78.20 
80.70 
83.60 
86.60 
89.60 
92.60 
95.60 
98.60 
101. 60 
104.60 
107. 60 
$72.40 
74.90 
77.40 
79.90 
82.60 
85.60 
88.60 
91.60 
94.60 
97.60 
100.60 
103.60 
$69.00 
71.50 
74.00 
76.50 
79.00 
81.60 
84.60 
87.60 
90.60 
93.60 
%.60 
99.60 
$65.60 
68.10 
70.60 
73.10 
75.60 
78.10 
80.60 
83.50 
86.50 
89.50 
92.50 
95.50 
$62.30 
64.80 
67.30 
69.80 
72.30 
74.80 
77.30 
79.80 
82.50 
85.50 
88.60 
91.50 
$59.20 
61.40 
63.90 
66.40 
68.90 
71.40 
73.90 
76.40 
78.90 
81.40 
84.40 
87.40 
$56.50 
58.50 
60.50 
63.00 
66.50 
68.00 
70.50 
73.00 
76.50 
78.00 
80.50 
83.40 
30 percent of the excess over $570 plus— 
125.30 121.30 117. 20 113. 20 109.10 105.10 101.10 
97.00 
93.00 
88.90 
84.90 
"If the payroll period with respect to an employee is biweekly and he is not 
married— 
And the wages are— 
And the number of withholding exemptions claimed is-
At 
least-
But less 
than— 
1 
2 
3 
4 
5 
6 
7 
8 
9 
The amount of income tax to be withheld shall be— 
10 or 
more 
$10-
$12-
$14-
$16-
$18-
$20-
$22-
$24-
$26-
$28-
$30-
$32-
$34-
$36-
$38-
$40-
$42-
$44-
$46-
$48-
$60-
$52-
$54-
$56-
$58-
$60-
$62-
$64-
$66-
$68-
$70-. 
$72-
$74-
$76-
$78-
$80-
$82-
$84-
$86-
$88-
$90-. 
$92., 
$94-
$96-
$98-
$100 
$10-. 
$12-
$14-
$16.. 
$18-
$20-
$22-
$24--
$26-. 
$28.-
$30.. 
$32-. 
$34-
$36-
$38--
$40--
$42-
$44-
$46-
$48-
$50-
$52-
$54-
$66-
$68-
$60-
$62-
$64-
.$66-
$68-
$70-. 
$72-
$74-
$76-. 
$78-. 
$80-. 
$82-. 
$84.. 
$86.. 
$88-. 
$90-. 
$92-. 
$94-
$96. 
$98-
$100 
$102. 
.$0 
.20 
.60 
.70 
1.00 
1.30 
1.60 
1.90 
2.10 
2.40 
2.70 
3.00 
3.30 
3.60 
3.90 
4.20 
4.50 
4.80 
5.10 
6.40 
6.70 
6.10 
6.40 
6.70 
7.10 
7.40 
7.80 
8.10 
8.40 
8.80 
9.10 
9 50 
9.80 
10.10 
10 50 
10.80 
11.20 
11.50 
11.80 
12.20 
12.50 
12.90 
13.20 
13.60 
13.90 
14.20 
14.60 
14.90 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.10 
.30 
.60 
.90 
1.20 
1.60 
1.70 
2.00 
2.30 
2.60 
2.90 
3.20 
3.50 
3.80 
4.10 
4.40 
4.70 
5.00 
5.30 
6.60 
5.90 
6.20 
6.60 
6 90 
7.30 
7.60 
7.90 
8.30 
8.60 
9.00 
9.30 
9.60 
10 00 
10.30 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.20 
.50 
.80 
1.00 
1.30 
1.60 
1.90 
2.20 
2.40 
2.70 
3.00 
3.30 
3.60 
3.90 
4.20 
4.50 
4.80 
6.10 
5.40 
5.70 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.10 
.40 
.60 
.90 
1.20 
1.60 
1.80 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
,$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
65-300 0-67—6 
46 
PUBLIC L
A
W 89-368-MAR. 15, 1966 
[80 STAT. 
"If the payroll period with respect to an employee is biweekly and he is 
not married— 
And the wages are— 
And the number of withholding exemptions claimed is— 
At 
least— 
But less 
than— 
The amount of income tax to be withheld shall be— 
10 
or 
more 
$102. 
$104. 
$106. 
$108. 
$110. 
$112. 
$114. 
$116. 
$118. 
$120. 
$124. 
$128. 
$132. 
$136. 
$140. 
$144. 
$148. 
$152. 
$156. 
$160. 
$164. 
$168. 
$172. 
$176 
$180. 
$184. 
$188. 
$192. 
$196. 
$200. 
$210 
$220. 
$230. 
$240. 
$250. 
$260. 
$270 
$280 
$290 
$300 
$320 
$340 
$360 
$380 
$400 
$420 
$440 
$460 
$480 
$500 
$520 
$540 
$560 
$580 
$600 
$620 
$640, 
$660 
$680 
$700 
$104. 
$106. 
$108. 
$110. 
$112. 
$114. 
$116. 
$118. 
$120. 
$124. 
$128. 
$132 
$136 
$140. 
$144. 
$148. 
$152. 
$156. 
$160. 
$164 
$168 
$172. 
$176. 
$180 
$184. 
$188. 
$192. 
$196 
$200 
$210. 
$220 
$230 
$240 
$250 
$260. 
$270 
$280 
$290 
$300 
$320. 
$340. 
$360. 
$380. 
$400. 
$420. 
$440. 
$460. 
$480. 
$500. 
$520. 
$540. 
$560 
$580. 
$600 
$620. 
$640. 
$660 
$680. 
$700. 
$720. 
$15. 20 
15.60 
15.90 
16.30 
16.60 
16.90 
17.30 
17.60 
18.00 
18.50 
19.20 
19.80 
20.50 
21.20 
21.90 
22.60 
23.20 
23.90 
24.60 
25.30 
26.00 
26.70 
27.50 
28.30 
29.10 
29.90 
30.70 
31.50 
32.30 
33.70 
35.70 
37.70 
39.70 
41.70 
43.70 
45.70 
47.70 
49.70 
51.70 
54.70 
58.70 
63.20 
68.20 
73.20 
78.20 
83.60 
89.60 
95.60 
101.60 
107.60 
113.60 
119.60 
125.60 
131.60 
137.60 
143.60 
149.60 
155.60 
161.60 
167.60 
$10. 70 
11.00 
11.30 
11.70 
12.00 
12.40 
12.70 
13.00 
13.40 
13.90 
14.60 
15.30 
15.90 
16.60 
17.30 
18.00 
18.70 
19.30 
20.00 
20.70 
21.40 
22.10 
22.70 
23.40 
24.10 
24.80 
25.50 
26.10 
26.90 
28.30 
30.30 
32.30 
34.30 
36.30 
38.30 
40.30 
42.30 
44.30 
46.30 
49.30 
53.30 
57.30 
61.50 
66.50 
71.50 
76.50 
81.50 
87.50 
93.50 
99.50 
105. 50 
111.50 
117. 50 
123.50 
129.50 
135. 50 
141. 50 
147. 50 
153.50 
159.50 
$6.10 
6.40 
6.80 
7.10 
7.40 
7.80 
8.10 
8.50 
8.80 
9.30 
10.00 
10.70 
11.40 
12.00 
12.70 
13.40 
14.10 
14.80 
15.40 
16.10 
16.80 
17.50 
18.20 
18.80 
19.50 
20.20 
20.90 
21.60 
22.20 
23.40 
25.10 
26.90 
28.90 
30.90 
32.90 
34.90 
36.90 
38.90 
40.90 
43.90 
47.90 
51.90 
55.90 
59.90 
64.80 
69.80 
74.80 
79.80 
85.40 
91.40 
97.40 
103.40 
109.40 
115.40 
121.40 
127.40 
133.40 
139 40 
145.40 
151.40 
$2.00 
2.30 
2.60 
2.90 
3.20 
3.50 
3.80 
4.10 
4.40 
4.80 
5.40 
6.10 
6.80 
7.50 
8.10 
8.80 
9.50 
10.20 
10.90 
11.50 
12.20 
12.90 
13.60 
14.30 
14.90 
15.60 
16.30 
17.00 
17.70 
18.90 
20.60 
22.30 
24.00 
25.70 
27.50 
29.50 
31.50 
33.50 
35.50 
38.50 
42.50 
46.50 
50.50 
54.60 
58.50 
63.00 
68.00 
73.00 
78.00 
83.30 
89.30 
95.30 
101.30 
107.30 
113.30 
119.30 
125.30 
131.30 
137.30 
143.30 
$0 
0 
0 
0 
0 
0 
0 
.20 
.50 
.90 
1.50 
2.00 
2.60 
3.20 
3.80 
4.40 
5.00 
5.60 
6.30 
7.00 
7.60 
8.30 
9.00 
9.70 
10.40 
11.00 
11.70 
12.40 
13.10 
14.30 
16.00 
17.70 
19.40 
21.10 
22.80 
24.50 
26.20 
28.10 
30.10 
33.10 
37.10 
41.10 
45.10 
49.10 
53.10 
57.10 
61.30 
66.30 
71.30 
76.30 
81.30 
87.30 
93.30 
99.30 
105.30 
111. 30 
117.30 
123.30 
129.30 
135.30 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.50 
1.10 
1.60 
2.20 
2.80 
3.40 
4.00 
4.60 
5.20 
5.80 
6.50 
7.10 
7.80 
8.50 
9.70 
11.40 
13.10 
14.80 
16.50 
18.20 
19.90 
21.60 
23.30 
25.00 
27.70 
31.70 
35.70 
39.70 
43.70 
47.70 
51.70 
55.70 
59.70 
64.60 
69.60 
74.60 
79.60 
85.20 
91.20 
97.20 
103.20 
109.20 
115.20 
121.20 
127.20 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.10 
.70 
1.20 
1.80 
2.30 
2.90 
3.50 
4.10 
5.20 
6.80 
8.50 
10.20 
11.90 
13.60 
15.30 
17.00 
18.70 
20.40 
23.00 
26.40 
30.30 
34.30 
38.30 
42.30 
46.30 
50.30 
54.30 
58.30 
62.80 
67.80 
72.80 
77.80 
83.10 
89.10 
95.10 
101.10 
107.10 
113.10 
119.10 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.30 
1.20 
2.60 
4.10 
5.60 
7.30 
9.00 
10.70 
12.40 
14.10 
15.80 
18.40 
21.80 
25.20 
29.00 
33.00 
37.00 
41.00 
45.00 
49.00 
53.00 
67.00 
61.10 
66.10 
71.10 
76.10 
81.10 
87.00 
93.00 
99.00 
105.00 
111.00 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.30 
1.70 
3.10 
4.60 
6.20 
7.90 
9.60 
11.30 
13.80 
17.20 
20.60 
24.00 
27.60 
31.60 
35.60 
39.60 
43.60 
47.60 
51.60 
55.60 
69.60 
64.40 
69.40 
74.40 
79.40 
85.00 
91.00 
97.00 
103.00 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.70 
2.10 
3.60 
5.10 
6.70 
9.20 
12.60 
16.00 
19.40 
22.80 
26.20 
30.20 
34.20 
38.20 
42.20 
46.20 
50.20 
54.20 
58.20 
62.70 
67.70 
72.70 
77.70 
82.90 
88.90 
94.90 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
1.10 
2.50 
4.80 
8.10 
11.50 
14.90 
18.30 
21.70 
25.10 
28.80 
32.80 
36.80 
40.80 
44.80 
48.80 
52.80 
66.80 
60.90 
65.90 
70.90 
75.90 
80.90 
86.80 
30 percent of the excess over $720 plus— 
$720 and over. 
170.60 162.50 154.40 1146.30 138.30 130.20 122.10 114.00 106.00 97.90 
89.80 
80 STAT. ] 
PUBLIC LAW 89-368-MAR. 15, 1966 
47 
"If the payroll period with respect to an employee is biweekly and he is 
married— 
And the wages are— 
And the number of withholding exemptions claimed is— 
At 
least— 
But less 
than— 
10 or 
more 
The amount of income tax to be withheld shall be— 
$0.. 
$8.. 
$10-
$12. 
$14. 
$16. 
$18. 
$20. 
$22. 
$24. 
$26. 
$28. 
$30. 
$32. 
$34. 
$36. 
$38. 
$40. 
$42. 
$44. 
$46. 
$18. 
$50. 
$52. 
$54. 
$66. 
$58. 
$60-
$64.. 
$70. 
$72. 
$74. 
$76-
$78. 
$80. 
$82. 
$84. 
$88 
$90 
$92 
$94 
$100. 
$102. 
$104. 
$106. 
$108. 
$110. 
$112. 
$114. 
$116. 
$118. 
$120. 
$124. 
$128. 
$132. 
$136. 
$140. 
$144. 
$148. 
$152. 
$156. 
$160. 
$164. 
$168. 
$172-
$176. 
$180. 
$184. 
$188. 
$192. 
$196. 
$200. 
$210-
$220-
$230. 
$240. 
$260. 
$10.. 
$12.. 
$14.. 
$16.. 
$18.. 
$20.. 
$22.. 
$24-. 
$26-. 
$28-. 
$30-. 
$32-. 
$34-. 
$36-. 
$38.. 
$40.. 
$42.. 
$44 
$46i; 
$48.. 
$50.. 
$52.. 
$54.. 
$56.. 
$58.. 
$60. 
$62., 
$64. 
$66. 
$68. 
$70. 
$72. 
$74. 
$76-
$78. 
$80. 
$82. 
$84. 
$86. 
$88. 
$90. 
$92. 
$94. 
$100. 
$102. 
$104. 
$106. 
$108. 
$110. 
$112. 
$114. 
$116. 
$118. 
$120. 
$124. 
$128. 
$132. 
$136. 
$140. 
$144. 
$148. 
$152. 
$156. 
$160. 
$164. 
$168. 
$172. 
$176. 
$180. 
$184. 
$188. 
$192. 
$196. 
$200-
$210. 
$220. 
$230. 
$240 
$260. 
$260. 
$0 
.20 
.60 
.70 
1.00 
1.30 
1.60 
1.90 
2.10 
2.40 
2.70 
3.00 
3.30 
3.50 
3.80 
4.10 
4.40 
4.70 
4.90 
5.20 
5.50 
5.80 
6.10 
6.40 
6.70 
7.00 
7.30 
7.60 
7.90 
8.20 
8.50 
8.80 
9.10 
9.40 
9.70 
10.00 
10.30 
10.60 
10.90 
11.20 
11.50 
11.80 
12.10 
12.40 
12.70 
13.00 
13.30 
13.60 
13.90 
14.20 
14.60 
14.80 
15.10 
15.40 
15.70 
16.00 
16.30 
16.80 
17.40 
18.00 
18.60 
19.20 
19.80 
20.40 
21.00 
21.60 
22.20 
22.80 
23.40 
24.00 
24.70 
25.30 
26.00 
26.70 
27.40 
28.10 
28.70 
29.90 
31.60 
33.30 
35.00 
36.70 
38.40 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.10 
.30 
.60 
.90 
1.20 
1.50 
1.70 
2.00 
2.30 
2.60 
2.90 
3,10 
3.40 
3.70 
4. C
O 
4.30 
4.60 
4.80 
6.10 
5.40 
6.70 
6.00 
6.30 
6.60 
6.90 
7.20 
7.50 
7.80 
8.10 
8.40 
8.70 
9.00 
9.30 
9.60 
9.90 
10.20 
10.60 
10.80 
11.10 
11.40 
11.70 
12.00 
12.30 
12.70 
13.30 
13.90 
14.60 
15.10 
15.70 
16.30 
16.90 
17.50 
18.10 
18.70 
19.30 
19.90 
20.60 
21.10 
21.70 
22.30 
22.90 
23.60 
24.20 
25.40 
27.10 
28.80 
30.60 
32.20 
33.90 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.20 
.50 
.80 
1.00 
1.30 
1.60 
1.90 
2.20 
2.40 
2.70 
3.00 
3.30 
3.60 
3.80 
4.10 
4.40 
4.70 
5.00 
5.20 
5.50 
5.80 
6.10 
6.40 
6.70 
7.00 
7.30 
7.60 
7.90 
8.20 
8.70 
9.30 
9.90 
10.50 
11.10 
11.70 
12.30 
12.90 
13.60 
14.10 
14.70 
15.30 
16.90 
16.50 
17.10 
17.70 
18.30 
18.90 
19.60 
20.10 
21.10 
22.60 
24.20 
26.90 
27.60 
29.30 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.10 
.40 
.60 
.90 
1.20 
1.50 
1.80 
2.00 
2.30 
2.60 
2.90 
3.20 
3.40 
3.70 
4.00 
4.30 
4.70 
5.30 
5.80 
6.40 
7.00 
7.60 
8.20 
8.80 
9.40 
10.00 
10.60 
11.20 
11.80 
12.40 
13.00 
13.60 
14.20 
14.80 
16.40 
16.00 
17.10 
18.60 
20.10 
21.60 
23.10 
24.70 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.20 
.50 
.90 
1.50 
2.00 
2.60 
3.20 
3.70 
4.30 
4.80 
6.40 
6.00 
6.60 
7.20 
7.80 
8.40 
9.00 
9.60 
10.20 
10.80 
11.40 
12.00 
13.10 
14.60 
16.10 
17.60 
19.10 
20.60 1 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.60 
1.10 
1.60 
2.20 
2.80 
3.30 
3.90 
4.40 
5.00 
6.60 
6.20 
6.80 
7.40 
8.00 
9.00 
10.60 
12.00 
13.50 
16.00 
16.50 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.10 
.70 
1.20 
1.80 
2.30 
2.90 
3.60 
4.00 
5.00 
6.60 
8.00 
9.60 
11.00 
12.60 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.30 
1.20 
2.60 
4.00 
5.40 
6.90 
8.40 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.30 
1.70 
3.10 
4.60 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.70 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
48 
PUBLIC LAW 89-368-MAR. 15, 1966 
[80 STAT. 
"If the payroll period with respect to an employee is biweekly and he is 
married— 
And the wages are— 
And the number of withholding exemptions claimed is-
At 
least— 
But less 
than— 
10 or 
more 
T h e amount of income tax to be withheld shall be— 
$260 
$270 
$280 
$290 
$300 
$320 
-
$340 
$360 
$380 
$400 
$420 
$440 
$460 
$480 
$500 
$520 
$540 
$560 
$580 
$600 
$620 
$640 
$660 
$680 
$700 
$720 
$740 
$760 
$780 
$800 
$820 
$840 
$860 
$880 
$900 
$920 
$940 
$960 
$980 
$1,000. 
$1,020.... 
$1,040... 
$1,060.... 
$1,080.... 
$1,100.... 
$1,120.... 
$270_.. 
$280... 
$290... 
$300... 
$320... 
$340... 
$360... 
$380._. 
$400... 
$420... 
$440... 
$460... 
$480... 
$500._. 
$520... 
$540... 
$560... 
$580.-
$600... 
$620... 
$640._. 
$680... 
$680... 
$700... 
$720._. 
$740... 
$760.-
$780. . 
$800... 
$820... 
$840.. 
$860... 
$880... 
$900... 
$920... 
$940... 
$960... 
$980... 
$1,000. 
$1,020. 
$1,040. 
$1,060. 
$1,080-
$1,100. 
$1,120. 
$1,140. 
$40.10 
41.80 
43.50 
45.20 
47.80 
51.20 
54.90 
58.90 
62.90 
66.90 
70.90 
74.90 
78.90 
82.90 
86.90 
90.90 
94.90 
98.90 
102.90 
106.90 
110.90 
114.90 
118.90 
123.40 
128.40 
133. 40 
138.40 
143.40 
148.40 
153.40 
158.40 
163.60 
169. 60 
175. 60 
181. 60 
187. 60 
193. 60 
199. 60 
205. 60 
211. 60 
217. 60 
223,60 
229. 60 
235.60 
241. 60 
347. 60 
$35.60 
37.30 
39.00 
40.70 
43.20 
46.60 
50.00 
53.50 
57.50 
61.50 
65.50 
69.50 
73.50 
77.50 
81.50 
85.50 
89.50 
93.50 
97.50 
101.50 
105. 50 
109.50 
113. 50 
117.50 
121. 70 
126. 70 
131. 70 
136. 70 
141. 70 
146. 70 
151. 70 
156. 70 
161. 70 
167. 50 
173.50 
179. 50 
i85.50 
191. 50 
197. 50 
203. 60 
209. 60 
215. 50 
221. 50 
227.50 
233.50 
239. 50 
$31.00 
32.70 
34.40 
36.10 
38.60 
42.00 
45.40 
48.80 
52.20 
56.20 
60.20 
64.20 
68.20 
72.20 
76.20 
80.20 
84.20 
88.20 
92.20 
96.20 
100.20 
104.20 
108.20 
112.20 
116.20 
120.20 
124.90 
129.90 
134. 90 
139.90 
144.90 
149.90 
154. 90 
159. 90 
165. 40 
171.40 
177. 40 
183.40 
189. 40 
195. 40 
201.40 
207.40 
213. 40 
219. 40 
225.40 
231. 40 
$26.40 
28.10 
29.80 
31.50 
34.00 
37.40 
40.80 
44.20 
47.60 
51.00 
54.80 
58.80 
62.80 
66.80 
70.80 
74.80 
78.80 
82.80 
86.80 
90.80 
94.80 
98.80 
102.80 
106.80 
110.80 
114.80 
118. 80 
123.20 
128.20 
133.20 
138.20 
143.20 
148.20 
153.20 
158. 20 
163.30 
169.30 
175.30 
181.30 
187.30 
193.30 
199.30 
205.30 
211.30 
217.30 
223.30 
$22.10 
23.60 
25.20 
26.90 
29.50 
32.90 
36.30 
39.70 
43.10 
46.60 
49.90 
53.40 
57.40 
61.40 
66.40 
69.40 
73.40 
77.40 
81.40 
85.40 
89.40 
93.40 
97.40 
101.40 
105.40 
109.40 
113.40 
117.40 
121. 50 
126.50 
131. 60 
136. 50 
141. 50 
146. 50 
151. 60 
156.50 
161.50 
167.30 
173.30 
179.30 
185.30 
191.30 
197.30 
203.30 
209.30 
215.30 
$18. 00 
19.50 
21.00 
22.50 
24.90 
28.30 
31.70 
35.10 
38.50 
41.90 
45.30 
48.70 
52.10 
56.00 
60.00 
64.00 
68.00 
72.00 
76.00 
80.00 
84.00 
88.00 
92.00 
96.00 
100.00 
104.00 
108.00 
112.00 
116.00 
120.00 
124.70 
129. 70 
134. 70 
139. 70 
144. 70 
149.70 
164. 70 
159. 70 
165.20 
171.20 
177.20 
183.20 
189.20 
195.20 
201.20 
207.20 
$14.00 
15.50 
17.00 
18.50 
20.70 
23.70 
27.10 
30.50 
33.90 
37.30 
40.70 
44.10 
47.50 
50.90 
54.60 
58.60 
62.60 
66.60 
70.60 
74.60 
78.60 
82.60 
86.60 
90.60 
94.60 
98.60 
102.60 
106.60 
110.60 
114.60 
118. 60 
123.00 
128.00 
133.00 
138. 00 
143.00 
148.00 
153.00 
158.00 
163.10 
169.10 
176.10 
181.10 
187.10 
193.10 
199.10 
$9.90 
11.40 
12.90 
14.40 
16.70 
19.70 
22.70 
25.90 
29.30 
32.70 
36.10 
39.50 
42.90 
46.30 
49.70 
53.20 
67.20 
61.20 
65.20 
69.20 
73.20 
77.20 
81.20 
85.20 
89.20 
93.20 
97.20 
ICl. 20 
105.20 
109.20 
113.20 
117.20 
121.30 
126.30 
131.30 
136. 30 
141.30 
146.30 
161.30 
156.30 
161.30 
167.00 
173.00 
179.00 
185.00 
191.00 
$5.90 
7.40 
8.90 
10.40 
12.70 
15.70 
18.70 
21.70 
^4.80 
28.20 
31.60 
35.00 
38.40 
41.80 
45.20 
48.60 
52.00 
55.80 
59.80 
63.80 
67.80 
71.80 
75.80 
79.80 
83.80 
87.80 
91.80 
95.80 
99.80 
103.80 
107.80 
111.80 
115.80 
119.80 
124.50 
129. 50 
134. 50 
139.60 
144.50 
149. 50 
154.50 
159.60 
166.00 
171.00 
177.00 
183.00 
$2.10 
3.50 
4.90 
6.40 
8.60 
11.60 
14.60 
17.60 
20.60 
23.60 
27.00 
30.40 
33.80 
37.20 
40.60 
44.00 
47.40 
50.80 
54.50 
58.50 
62.60 
66.50 
70.60 
74.50 
78.50 
82.50 
86.50 
90.50 
94.60 
98.50 
102.50 
106.50 
110.50 
114. 60 
118. 60 
122. 80 
127.80 
132.80 
137.80 
142. 80 
147.80 
152.80 
157.80 
162.90 
168.90 
174.90 
0 
1.10 
2.50 
4.60 
7.60 
10.60 
13.60 
16.60 
19.60 
22.60 
25.80 
29.20 
32.60 
36.00 
39.40 
42.80 
46.20 
49.60 
53.10 
67.10 
61.10 
66.10 
69.10 
73.10 
77.10 
81.10 
86.10 
89.10 
93.10 
97.10 
101.10 
105.10 
109.10 
113.10 
117.10 
121.10 
126.10 
131.10 
136.10 
141.10 
146.10 
151.10 
156.10 
161.10 
166.80 
30 percent of the excess over $1,140 p l u s -
Si,140 and over. 
250.60 242.50 234.40 226.30 218.30 210.20 202.10 194.00 186.00 177.90 
169.80 
80 STAT. 
PUBLIC LAW 89-368-MAR. 15, 1966 
49 
"If the payroll period with respect to an employee is semimonthly and he is 
not married— 
And the waces are— 
And the number of withholding exemptions claimed is— 
At 
least— 
But less 
than— 
0 
1 
8 
9 
10 or 
more 
The amount of income tax to be withheld shall be— 
$0... 
$8... 
$10.. 
$12.. 
$14.. 
$16.. 
$18.. 
$20. 
$22.. 
$24.. 
$26., 
$28.. 
$30.. 
$32.. 
$34. 
$36. 
$38. 
$40. 
$42., 
$44., 
$46.. 
$48.. 
$50., 
$52-. 
$54.. 
$66. 
$58. 
$60. 
$62. 
$64. 
$66. 
$68. 
$70. 
$72. 
$74. 
$76. 
$78. 
$80-
$82. 
$84. 
$86. 
$88. 
$90-
$92. 
$94. 
$96. 
$98. 
$100 
$102 
$104 
$106 
$108 
$110 
$112 
$114, 
$116. 
$118, 
$120. 
$124. 
$128. 
$132. 
$136. 
$140. 
$144. 
$148. 
$152. 
$156. 
$160. 
$164. 
$168. 
$172. 
$176. 
$180. 
$184. 
$188. 
$192. 
$196. 
$200. 
$210. 
$220. 
$230. 
$240. 
$250. 
$10_, 
$12-
$14-
$16-
$18-
$20-
$22-
$24. 
$26-
$28-
$30 
$32-
$34-
$36-
$38-
$40-
$42-
$44. 
$46-
$48-
$50-
$62-
$54-
$66. 
$68-
$60-
$62-
$64. 
$66-
$68. 
$70-
$72-
$74-
$76-
$78-
$80-
$82. 
$84. 
$86-
$88-
$90. 
$92. 
$r 
.$9f.., 
$98 
$100 
$102 
$104 
$106 
$108 
$110 
$112 
$114 
$116 
$118 
$120 
$124, 
$128 
$132 
$136, 
$140 
$144 
$148, 
$162 
$166, 
$160 
$164 
$168 
$172 
$176, 
$180. 
$184. 
$188, 
$192. 
$196. 
$200. 
$210. 
$220. 
$230. 
$240. 
$250. 
$260. 
$0 
.10 
.40 
.70 
.90 
1.20 
1.50 
1.80 
2.10 
2.30 
2.60 
2.90 
3.20 
3.50 
3.80 
4.10 
4.40 
4.70 
5.00 
6.30 
6.60 
6.90 
6.20 
6.60 
6.90 
7.20 
7.60 
7.90 
8.30 
8.60 
8.90 
9.30 
9.60 
10.00 
10.30 
10.60 
11.00 
11.30 
11.70 
12.00 
12.30 
12.70 
13.00 
13.40 
13.70 
14.00 
14.40 
14.70 
16.10 
16.40 
16.70 
16.10 
16.40 
16.80 
17.10 
17.40 
17.80 
18.30 
19.00 
19.60 
20.30 
21.00 
21.70 
22.40 
23.00 
23.70 
24.40 
25.10 
25.80 
26.40 
27.10 
27.80 
28.50 
29.20 
30.00 
30.80 
31.60 
33.00 
35.00 
37.00 
39.00 
41.00 
43.00 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.20 
.60 
.80 
1.10 
1.30 
1.60 
1.90 
2.20 
2.50 
2.70 
3.00 
3.30 
3.60 
3.90 
4.20 
4.50 
4.80 
5.10 
6.40 
5.70 
6.00 
6.40 
6.70 
7.00 
7.40 
7.70 
8.10 
8.40 
8.70 
9.10 
9.40 
9.80 
10.10 
10.40 
10.80 
11.10 
11.60 
11.80 
12.10 
12.50 
12.80 
13.30 
14.00 
14.70 
16.40 
16.00 
16.70 
17.40 
18.10 
18.80 
19.40 
20.10 
20.80 
21.60 
22.20 
22.80 
23.50 
24.20 
24.90 
25.60 
26.20 
27.40 
29.20 
31.20 
33.20 
39.20 
37.20 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.30 
.60 
.90 
1.20 
1.40 
1.70 
2.00 
2.30 
2.60 
2.80 
3.10 
3.40 
3.70 
4.00 
4.30 
4.60 
4.90 
5.20 
5.50 
5.80-
6.20 
6.50 
6.80 
7.20 
7.50 
7.90 
8.40 
9.00 
9.70 
10.40 
11.10 
11.80 
12.40 
13.10 
13.80 
14.50 
15.20 
15.80 
16.50 
17.20 
17.90 
18.60 
19.20 
19.90 
20.60 
21.30 
22.60 
24.20 
25.90 
27.60 
29.40 
31.40 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.20 
.40 
.70 
1.00 
1.30 
1.60 
1.80 
2.10 
2.40 
2.70 
3.00 
3.30 
3.70 
4.30 
4.90 
5.50 
6.10 
6.80 
7.50 
8.20 
8.80 
9.50 
10.20 
10.90 
11.60 
12.20 
12.90 
13.60 
14.30 
15.00 
15.60 
16.30 
17.50 
19.20 
20.90 
22.60 
24.30 
26.00 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.10 
.70 
1.30 
1.80 
2.40 
2.90 
3.50 
4.10 
4.70 
5.30 
5.90 
6.60 
7.30 
8.00 
8.60 
9.30 
10.00 
10.70 
11.40 
12.60 
14.30 
16.00 
17.70 
19.40 
21.10 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.60 
1.10 
1.70 
2.20 
2.80 
3.40 
4.00 
4.60 
6.20 
6.80 
6.40 
7.60 
9.30 
11.00 
12.70 
14.40 
16.10 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
•0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.40 
.90 
1.50 
2.10 
3.00 
4.60 
6.00 
7.70 
9.40 
11.10 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
e 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.40 
1.80 
3.20 
4.70 
6.20 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.50 
1.90 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
50 
PUBLIC L
A
W 89-368-MAR. 15, 1966 
[80 STAT. 
"If the payroll period with respect to an employee is semimonthly and he is 
not married— 
And the wages are— 
At 
least— 
$260 
$270 
$280 
-
$290 
.$300 
.$320 
$340 
$360 
$380 
$400. 
_-
$420 
$440- 
_ 
$460 
$480 
$500 
$520 
$540 
$560 
$580 
$600 
$620 
$640 
$660 
$680 
$700 
$720 
$740 
$760 and ov 
But less 
than— 
$270 
$280 
$290 
$300 
$320 
$340 
$360 
$380 
$400 
$420 
$440 
$460 
$480 
$500 
$520 
$540 
$560 
$580 
$600 
$620 
$640 
$660 
$680 
$700 
$720 
$740 
$760 
0 
And the number of withholding exemptions claimed is 
1 
2 
3 
4 
5 
6 
7 
8 
9 
10 or 
more 
The amount of income tax to be withheld shall be— 
$45.00 
47.00 
49.00 
51.00 
54.00 
58.00 
62.00 
66.20 
71.20 
76.20 
81.20 
86.20 
91.80 
97.80 
103.80 
109.80 
115. 80 
121. 80 
127. 80 
133.80 
139. 80 
145. 80 
151. 80 
157. 80 
163.80 
169. 80 
175. 80 
$39.20 
41.20 
43.20 
45.20 
48.20 
52.20 
56.20 
60.20 
64.20 
68.90 
73.90 
78.90 
83.90 
89.00 
95.00 
101.00 
107.00 
113.00 
119.00 
125.00 
131.00 
137.00 
143.00 
149.00 
155.00 
161.00 
167.00 
$33.40 
35.40 
37.40 
39.40 
42.40 
46.40 
50.40 
54.40 
58.40 
62.40 
66.60 
71.60 
76.60 
81.60 
86.60 
92.30 
98.30 
104.30 
110.30 
116.30 
122.30 
128.30 
134. 30 
140.30 
146.30 
152.30 
158.30 
$27. 70 
29.50 
31.50 
33.50 
36.50 
40.50 
44.50 
48.50 
52.50 
56.50 
60.50 
64.50 
69.30 
74.30 
79.30 
84.30 
89.50 
95.50 
101. 50 
107. 50 
113. 50 
119. 50 
125. 50 
131. 50 
137. 50 
143. 50 
149. 50 
$22. 80 
24.50 
26.20 
27.90 
30.70 
34.70 
38.70 
42.70 
46.70 
50.70 
54.70 
68.70 
62.70 
67.00 
72.00 
77.00 
82.00 
87.00 
92.80 
98.80 
104.80 
110. 80 
116.80 
122.80 
128.80 
134. 80 
140. 80 
$17.80 
19.50 
21.20 
22.90 
25.50 
28.90 
32.90 
36.90 
40.90 
44.90 
48.90 
52.90 
56.90 
60.90 
64.90 
69.80 
74.80 
79.80 
84.80 
90.00 
96.00 
102.00 
108.00 
114.00 
120.00 
126.00 
132.00 
$12. 80 
14.50 
16.20 
17.90 
20.50 
23.90 
27.30 
31.00 
35.00 
39.00 
43.00 
47.00 
51.00 
55.00 
59.00 
63.00 
67.50 
72.50 
77.50 
82.50 
87.50 
93.30 
99.30 
105.30 
111.30 
117. 30 
123. 30 
$7.90 
9.60 
11.30 
13.00 
15.50 
18.90 
22.30 
25.70 
29.20 
33.20 
37.20 
41.20 
45.20 
49.20 
53.20 
57.20 
61.20 
65.20 
70.20 
75.20 
80.20 
85.20 
90.50 
96.50 
102.50 
108.50 
114. 50 
$3.30 
4.80 
6.30 
8.00 
10.60 
14.00 
17.40 
20.80 
24.20 
27.60 
31.40 
35.40 
39.40 
43.40 
47.40 
51.40 
55.40 
59.40 
63.40 
67.90 
72.90 
77.90 
82.90 
87.90 
93.80 
99.80 
105. 80 
$0 
.60 
2.00 
3.40 
6.70 
9.00 
12.40 
15.80 
19.20 
22.60 
26.00 
29.50 
33.50 
37. 50 
41.50 
45.50 
49.50 
53.50 
57. 50 
61.50 
65.60 
70.60 
75.60 
80.60 
86.60 
91.00 
97.00 
$0 
0 
0 
0 
1.40 
4.30 
7.50 
10.90 
14.30 
17.70 
21.10 
24.50 
27.90 
31.70 
35.70 
39.70 
43.70 
47.70 
51.70 
55.70 
59.70 
63.70 
68.30 
73.30 
78.30 
83.30 
88.30 
30 percent of the excess over $760 plus— 
178.80 170.00 161.30 152. 50 143. 80 135.00 126.30 117.50 108.80 100.00 
91.30 
"If the payroll period with respect to an employee is semimonthly and he is 
married— 
And the wages are— 
At 
least— 
$0 
$8 
.$10 
$12 
$14 
$16 
$18 
$20 
$22 
$24 
$26 
$28 
$30 
$32 
$34 
$36 
$38 
$40 
$42 
$44 
$46 
$48 
$50 
$52 
$54 
$56 
$58 
$60 
$62 
$64 
$66 
$68 
$70 
But less 
than— 
$8 
$10 
$12 
$14 
$16 
$18 
$20 
$22 
$24 
$26 
$28 
$30 
$32 
$34 
$36 
$38 
$40 
$42 
$44 
$46 
$48 
$50 
$52 
$54 
$56 
$68 
$60 
$62 
$64 
$66 
$68 
$70 
$72 
And the number of withholding exemptions claimed is— 
0 
1 
2 
3 
4 
6 
6 
7 
8 
9 
10 or 
more 
The amount of income tax to be withheld shall be— 
$0 
.10 
.40 
.70 
.90 
1.20 
1.50 
1.80 
2.10 
2.30 
2.60 
2.90 
3.20 
3.50 
3.70 
4.00 
4.30 
4.60 
4.90 
5.10 
5.40 
5.70 
6.00 
6.30 
6.60 
6.90 
7.20 
7.60 
7.80 
8.10 
8.40 
8.70 
9.00 
ooo 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.20 
.50 
.80 
1.10 
1.30 
1.60 
1.90 
2.20 
2.50 
2.70 
3.00 
3.30 
3.60 
3.90 
4.10 
4.40 
I 4.70 
ooo 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.30 
.60 
ooo 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
ooo 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
ooo 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
ooo 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
ooo 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
ooo 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
80 STAT.] 
PUBLIC L
A
W 89-368-MAR. 15, 1966 
51 
"If the payroll period with respect to an employee is semimonthly and he is 
married— 
And the wages are— 
At 
least— 
$72 
$74 
$76 
$78 
$80 
$82 
$84 
$86 
$88 
.--
$90 
$92 
$94 
$96 
$98 
$100 
$102 
$104 
$106 
$108 
$110 
$112 
$114 
$116 
$118 
$120 
$124 
$128 
$132 
$136 
$140 
$144 
$148 
$152 
$156 
$160 
$164 
$168 
---
$172 
$176 
-.-
$180 
$184 
$188 
$192 
-__ 
$196 
$200 
$210 
$220 
$230 
$240 
$250 
$260 
$270 
$280 
$290 
$300. 
-
$320 
- -
$340 
$360 
---
$380 
$400 
$420 
--
$440 
$460 
$480 
$500 
$520 
$540 
$560.. 
$580 
$600 
$620 
$640 
$660 
$680 
$700 
$720 
$740. 
$760 
$780 
$800 
$820. 
$840 
But less 
than— 
$74 
$76 
$78 
$80 
$82 
$84 
$86 
$88 
$90 
$92 
$94 
$96 
$98 
$100 
$102 
$104 
$106 
$108 
$110 
$112 
$114 
$116 
$118 
$120 
$124 
$128 
$132 
$136 
$140 
$144 
$148 
$152 
$156 
$160 
$164 
$168 
$172 
$176 
$180 
$184 
$188 
$192 
$196 
$200 
$210 
$220 
$230 
$240 
$250 
$260 
$270 
$280 
$290 
$300 
$320 
$340 
$360 
$380 
$400 
$420 
$440 
$460 
$480.--
$500 
$520 
$540 
$560 
$580 
$600 
$620 
$640 
$660 
$680 
$700 
$720 
$740 
$760 
$780 
$800 
$820 
$840 . . . . 
$860 
And the number of withholding exemptions claimed is— 
0 
1 
2 
3 
4 
5 
6 
7 
8 
9 
10 or 
more 
The amount of income tax to be withheld shall be— 
$9.30 
9.60 
9.90 
10.20 
10.50 
10.80 
11.10 
11.40 
11.70 
12.00 
12.30 
12.60 
12.90 
13.20 
13.50 
13.80 
14.10 
14.40 
14.70 
15.00 
15.30 
1.5.60 
15 90 
16.20 
16.60 
17.20 
17.80 
18.40 
19.00 
19.60 
20.20 
20.80 
21.40 
22.00 
22. 60 
23.20 
23.80 
24.40 
25.00 
25.60 
26.30 
27.00 
27.60 
28.30 
29.50 
31.20 
32.90 
34.60 
36.30 
38.00 
39.70 
41.40 
43.10 
44.80 
47.40 
50.80 
54.20 
57.70 
61.70 
65.70 
69.70 
73.70 
77.70 
81.70 
85.70 
89.70 
93.70 
97.70 
101.70 
105.70 
ice. 70 
113.70 
117. 70 
121.70 
125.70 
129.70 
134.30 
139.30 
144.30 
149.30 
154.30 
169.30 
$5.00 
5.30 
5.50 
5.80 
6.10 
6.40 
6.70 
7.00 
7.30 
7.60 
7.90 
8.20 
8.50 
8.80 
9.10 
9.40 
9.70 
10.00 
10.30 
10.60 
10.90 
11.20 
11.50 
11.80 
12.30 
12.90 
13.50 
14.10 
14.70 
15.30 
15.90 
16.50 
17.10 
17.70 
18 30 
18.90 
19.50 
20.10 
20.70 
21.30 
21.90 
22.50 
23.10 
23.70 
24.70 
26.30 
28.00 
29.70 
31.40 
33.10 
34.80 
36.50 
38.20 
39.90 
42.40 
45.80 
49.20 
52.60 
56.00 
59.80 
63.80 
67.80 
71.80 
75.80 
79.80 
83.80 
87.80 
91.80 
95.80 
99.80 
103.80 
107.80 
111.80 
115.80 
119.80 
123.80 
127.80 
132.00 
137.00 
142.00 
147.00 
152.00 
$0.90 
1.20 
1.40 
1.70 
2.00 
2.30 
2.60 
2.80 
3.10 
3.40 
3.70 
4.00 
4.20 
4.50 
4.80 
5.10 
5.40 
5.60 
5.90 
6.20 
6.50 
6.80 
7.10 
7.40 
7.90 
8.50 
9.10 
9.70 
10.30 
10.90 
11.50 
12.10 
12. 70 
13.30 
13.90 
14.60 
15.10 
15.70 
16.30 
16.90 
17.50 
18.10 
18.70 
19.30 
20.30 
21.80 
23.30 
24.80 
26.40 
28.10 
29.80 
31.50 
33.20 
34.90 
37.50 
40.90 
44.30 
47.70 
51.10 
54.50 
58.00 
62.00 
66.00 
70.00 
74.00 
78.00 
82.00 
86.00 
90.00 
94.00 
98.00 
Ifti.OO 
106.00 
110.00 
114.00 
118.00 
122.CO 
126.00 
130.00 
134. 70 
139.70 
144.70 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.20 
.40 
.70 
1.00 
1.30 
1.60 
1.80 
2.10 
2.40 
2.70 
3.00 
3.20 
3.70 
4.20 
4.80 
5.30 
5.90 
6.50 
7.10 
7.70 
8.30 
8.90 
9.50 
10.10 
10.70 
11.30 
11.90 
12.50 
13.10 
13.70 
14.30 
14.90 
16.00 
17.50 
19.00 
20.50 
22.00 
23.50 
25.00 
26.50 
28.20 
29.90 
32.50 
35.90 
39.30 
42.70 
46.10 
49.50 
52.90 
56.30 
60.20 
64.20 
68.20 
72.20 
76.20 
80.20 
84.20 
88.20 
92.20 
96.20 
100.20 
104.20 
108.20 
112.20 
116.20 
120.20 
124.20 
128.20 
132.40 
137.40 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.10 
.70 
1,30 
1.80 
2.40 
2.90 
3.50 
4.10 
4.60 
5.20 
5.70 
6.30 
6.90 
7.50 
8.10 
8.70 
9.30 
9.90 
10.50 
11.60 
13.10 
14.60 
16.10 
17.60 
19.10 
20.60 
22.10 
23.60 
25.10 
27.50 
30.90 
34.30 
37.70 
41.10 
44.50 
47.90 
51.30 
54.70 
58.30 
62.30 
66.30 
70.30 
74.30 
78.30 
82.30 
86.30 
90.30 
94.30 
98.30 
102.30 
106.30 
110.30 
114.30 
118.30 
122.30 
126.30 
130.30 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.50 
1.10 
1.70 
2.20 
2.80 
3.30 
3.90 
4.50 
5.00 
5.60 
6.20 
7.20 
8.70 
10.20 
11.70 
13.20 
14.70 
16.20 
17.70 
19.20 
20.70 
23.00 
26.00 
29.40 
32.80 
36.20 
39.60 
43.00 
46.40 
49.80 
53.20 
56.60 
60.50 
64.50 
68.50 
72.50 
76.50 
80.50 
84.50 
88.60 
92.50 
96.60 
100.50 
104.60 
108.60 
112.60 
116.50 
120. 50 
124. .50 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.40 
.90 
1.50 
2.10 
3.00 
4.40 
6.80 
7.30 
8.80 
10.30 
11.80 
13.30 
14.80 
16.30 
18.60 
21.60 
24.60 
27.80 
31.20 
34.60 
38.00 
41.40 
44.80 
48.20 
51.60 
56.00 
58.70 
62.70 
66.70 
70.70 
74.70 
78.70 
82.70 
86.70 
90.70 
94.70 
98.70 
102.70 
106.70 
110.70 
114.70 
118. 70 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.40 
1.80 
3.20 
4.60 
6.00 
7.50 
9.00 
10.50 
12.00 
14.20 
17.20 
20.20 
23.20 
26.30 
29.70 
33.10 
36.50 
39.90 
43.30 
46.70 
60.10 
53.60 
56.90 
60.80 
64.80 
68.80 
72.80 
76.80 
80.80 
84.80 
88.80 
92.80 
96.80 
100.80 
104.8C 
108.80 
112.80 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.50 
1.90 
3.30 
4.70 
6.10 
7.60 
9.80 
12.80 
15.80 
18.80 
21.80 
24.80 
28.10 
31.50 
34.90 
38.30 
41.70 
45.10 
48.50 
51.90 
55.30 
59.00 
63.00 
67.00 
71.00 
75.00 
79.00 
83.00 
87.00 
91.00 
96.00 
99.00 
103.00 
107.00 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.60 
2.00 
3.40 
6.50 
8.50 
11.50 
14.50 
17.50 
20.50 
23.50 
26.60 
29.90 
33.30 
36.70 
40.10 
43.50 
46.90 
50.30 
53.70 
67.20 
61.20 
65.20 
69.20 
73.20 
77.20 
81.20 
85.20 
89.20 
93.20 
97.20 
101.20 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
1.40 
4.20 
7.10 
10.10 
13.10 
16.10 
19.10 
22.10 
25.10 
28.40 
31.80 
35.20 
38.60 
42.00 
46.40 
48.80 
62.20 
55.60 
59.30 
63.30 
67.30 
71.30 
76.30 
79.30 
83.30 
87.30 
91.30 
95.30 
52 
PUBLIC LAW 89-368-MAR. 15, 1966 
[80 STAT. 
"If the payroll period with respect to an employee is semimonthly and he is 
married— 
And the wages are— 
And the number of withholding exemptions claimed is— 
At 
least— 
But less 
than— 
10 or 
more 
The amount of income tax to be withheld shall be— 
$860. 
$880. 
$900. 
$920. 
$040. 
$960. 
$1,000. 
$1,020. 
$1,040. 
$1,060. 
$1,080-
$1,100-
$1,120-
$1,140., 
$1,160-
$1,180.. 
$1,200.. 
$900.. 
$920.. 
$940.. 
$960.. 
$980-. 
$1,000 
$1,020 
$1,040 
$1,060 
$1,080. 
$1,100 
$1,120. 
$1,140. 
$1,160. 
$1,180. 
$1,200. 
$1,220. 
$164. 
169. 
174. 
180. 
186. 
192. 
198. 
204. 
210. 
216. 
222. 
228. 
234. 
240. 
246. 
252. 
258. 
264. 
$157. 
162. 
167. 
172. 
177. 
183. 
189. 
195. 
201. 
207. 
213. 
219. 
225. 
231. 
237. 
243. 
249. 
255. 
$149. 
154. 
159. 
164. 
169. 
174. 
180. 
186. 
192. 
198. 
204. 
210. 
216. 
222. 
228. 
234. 
240. 
246. 
$142.40 
147.40 
152.40 
157.40 
162.40 
167.40 
172.40 
177. 70 
183.70 
189. 70 
195.70 
201. 70 
207. 70 
213. 70 
219. 70 
225.70 
231. 70 
237.70 
$135.10 
140.10 
145.10 
150.10 
155.10 
160.10 
165.10 
170.10 
175.10 
181.00 
187.00 
193.00 
199.00 
205.00 
211.00 
217.00 
223.00 
229.00 
$128. 
132. 
137. 
142. 
147. 
152. 
157. 
162. 
167. 
172. 
178. 
184. 
190. 
196. 
202. 
208. 
214. 
220. 
$122. 
126. 
130. 
135. 
140. 
145. 
150. 
155. 
160. 
165. 
170. 
175. 
181. 
187. 
193. 
199. 
205. 
211. 
$116. 
120. 
124. 
128. 
133. 
138. 
143. 
148. 
153. 
158. 
163. 
168. 
173. 
178. 
184. 
190. 
196. 
202. 
$111. 
115. 
119. 
123. 
127. 
131. 
136. 
141. 
146. 
151. 
156. 
161. 
166. 
171. 
176. 
182. 
188. 
194. 
$105. 
109. 
113. 
117. 
121. 
125. 
129. 
133. 
138. 
143. 
148. 
153. 
158. 
163. 
168. 
173. 
179. 
185. 
$99.30 
103.30 
107.30 
111.30 
115.30 
119.30 
123.30 
127.30 
131.40 
136. 40 
141. 40 
146.40 
151.40 
156. 40 
161.40 
166.40 
171.40 
176. 50 
30 percent of the excess over $1,220 plus— 
$1,220 and over. 
267.00 258.20 249.50 240.70 232.00 223.20 214.50 205.70 197.00 188.20 
179.50 
"If the payroll period with respect to an employee is monthly and he is not 
married— 
And the wages are— 
And the number of withholding exemptions claimed is— 
At 
least— 
But less 
than— 
The amount of income tax to be withheld shall be— 
10 
or 
more 
$().... 
$16... 
r20... 
$24... 
$28... 
$32... 
$36... 
$40... 
$44... 
$48... 
$62... 
$56..-
$60... 
$64... 
$68... 
$72... 
$76... 
$80... 
$84... 
$88... 
$92... 
$96... 
$100.. 
$104.. 
$108.. 
$112.. 
$116.. 
$120.. 
$124.. 
$128.. 
$132.. 
$136.. 
$140.. 
$144. 
$148. 
$182. 
$156. 
$160. 
$164. 
$168. 
$172. 
$176. 
$180.. 
$16-
$20. 
$24. 
$28. 
$32. 
$36. 
$40. 
$44-
$48. 
$52. 
$66. 
$60-
$64. 
$68. 
$72. 
$76. 
$80. 
$84. 
$92... 
$96.. 
$100.. 
$104. 
$108. 
$112. 
$116. 
$120. 
$124. 
$128. 
$132. 
$136. 
$140. 
$144. 
$148. 
$152. 
$166. 
$160. 
$164. 
$168. 
$172. 
$176. 
$180. 
$184. 
$0 
.20 
.70 
1.30 
1.90 
2.40 
3.00 
3.50 
4.10 
4.70 
6.20 
5.80 
6.40 
7.00 
7.60 
8.20 
8.80 
9.40 
10.00 
10.60 
11.20 
11.80 
12.40 
13.10 
13.80 
14.50 
15.10 
15.80 
16.60 
17.20 
17.90 
18.60 
19.20 
10.90 
20.60 
21.30 
21.90 
22.60 
23.30 
24.00 
24.70 
26.30 
26.00 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.40 
1.00 
1.50 
2.10 
2.70 
3.20 
3.80 
4.30 
4.90 
6.50 
6.00 
6.60 
7.20 
7.80 
8.40 
9.00 
9.60 
10.20 
10.80 
11.40 
12.00 
12.70 
13.40 
14.10 
14.70 
15.40 
16.10 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.10 
.70 
1.20 
1.80 
2.30 
2.90 
3.50 
4.00 
4.60 
5.10 
5.70 
6.30 
6.90 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
80 STAT.] 
PUBLIC L
A
W 89-368-MAR. 15, 1966 
53 
**If the payroll period with respect to an employee is monthly and he is not 
married— 
And the wages are— 
At 
least— 
$184 
.$188 
-
$192 
$196 
.$200 
.$204 
-
$208 
-
$212 
-
$216 
$220 
$224 
-
$228 
$232 
$236 
$240 
$248 
$256 
$264 
$272 
$280 
$288 
$296 
$304 
$312 
$320 
.$328 
$336 
$344 
$362 
$360 
-
$376 
$384 
$392 
$400 
$420 
$440 
.$460 
$480 
$500 
$520 
$540 
$560 
$580 
$6C0 
$640 
$680 
$720 
$760 
.$800 
$840 
.$880 
$920 
$960 
$1,000 
$1,040 
.$1,080 
$1,120 
$1,160 
$1,200 
$1,240 
$1,280 
$1,320 
$1,360 
.$1,400 
$1.440 
.$1,480 
$1..'>20 and o 
But less 
than— 
$188 
$192 
$196 
$200 
$204 
$208 
$212 
$216 
$220 
$224 
$228 
$232 
$236 
$240 
$248 
$256 
$264 
$272 
$280 
$288 
$296 
$304 
$312 
$320 
$328 
$336 
$344 
$352 
$360 
$368 
$376 
$384 
$392 
$400 
$420 
$440 
$460 
$480 
$500 
$620 
$540 
$560 
$580 
$600 
$640 
$680 
$720 
$760 
$800 
$840 
$880 
$920 
$960 
$1,000... 
$1,040... 
$1,080-.. 
$1,120... 
$1,160... 
$1,200... 
$1,240... 
$1,280.. -
$1,320. -. 
$1,360. -. 
$1,400... 
$1,440... 
$1,480.. _ 
$1,520.. 
ver 
And the number of withholding 
0 
1 
2 
3 
4 
5 
exemptions claimed is— 
6 
7 
8 
The amount of income tax to be withheld shall be— 
$26. 70 
27.40 
28.10 
28.70 
29.40 
30.10 
30.80 
31.50 
32.10 
32.80 
33.60 
34.20 
34.90 
35.50 
36.60 
37.90 
39.30 
40.60 
42.00 
43.40 
44.70 
46.10 
47.40 
48.80 
50.20 
51.50 
52.90 
54.20 
65.60 
57.00 
68.60 
60.10 
61.70 
63.30 
66.10 
70.10 
74.10 
78.10 
82.10 
86.10 
90.10 
94.10 
98.10 
102.10 
108.10 
116.10 
124.10 
132.40 
142.40 
152.40 
162.40 
172.40 
183.60 
195.60 
207.60 
219.60 
231.60 
243.60 
255.60 
267.60 
279. 60 
291.60 
303.60 
315.60 
327.60 
339.60 
351.60 
$16.80 
17.50 
18.10 
18.80 
19.50 
20.20 
20.90 
21.50 
22.20 
22.90 
23.60 
24.30 
24.90 
25.60 
26.60 
28.00 
29.40 
30.70 
32.10 
33.40 
34.80 
36.20 
37.60 
38.00 
40.20 
41.60 
43.00 
44.30 
46.70 
47.00 
48.40 
49.80 
61.10 
52.50 
64.90 
58.40 
62.40 
66.40 
70.40 
74.40 
78.40 
82.40 
86.40 
90.40 
96.40 
104.40 
112.40 
120.40 
128.40 
137.80 
147.80 
167.80 
167.80 
178.10 
190.10 
202.10 
214.10 
226.10 
238.10 
250.10 
262.10 
274.10 
286.10 
298.10 
310.10 
322.10 
334.10 
$7.60 
8.10 
8.70 
9.30 
9.90 
10.50 
11.10 
11.70 
12.30 
13.00 
13.70 
14.40 
16.00 
16.70 
16.70 
18.10 
19.50 
20.80 
22.20 
23.50 
24.90 
26.30 
27.60 
29.00 
30.30 
31.70 
33.10 
34.40 
36.80 
37.10 
38.50 
39.90 
41.20 
42.60 
45.00 
48.40 
61.80 
66.20 
58.80 
62.80 
66.80 
70.80 
74.80 
78.80 
84.80 
92.80 
100.80 
108.80 
116.80 
124.80 
133.30 
143.30 
153.30 
163.30 
173.30 
184.60 
196.60 
208. 60 
220.60 
232.60 
244.60 
256.60 
268.60 
280.60 
292.60 
304.60 
316. 60 
3 
357.60 340.10 322.60 
$0 
0 
.30 
.90 
1.40 
2.00 
2.60 
3.10 
3.70 
4.20 
4.80 
5.40 
5.90 
6.50 
7.40 
8.60 
9.80 
11.00 
12.30 
13.60 
15.00 
16.30 
17.70 
19.10 
20.40 
21.80 
23.10 
24.60 
25.90 
27.20 
28.60 
29.90 
31.30 
32.70 
36.00 
38.40 
41.80 
45.20 
48.60 
62.00 
66.40 
59.10 
63.10 
67.10 
73.10 
81.10 
89.10 
97.10 
105.10 
113.10 
121.10 
129.10 
138. 70 
148. 70 
158.70 
168. 70 
179.10 
191.10 
203.10 
215.10 
227.10 
239.10 
251.10 
263.10 
275.10 
287.10 
299.10 
)percen 
305.10 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.30 
1.40 
2.50 
3.60 
4.80 
5.90 
7.10 
8.30 
9.50 
10.70 
11.90 
13.20 
14.60 
16.00 
17.30 
18.70 
20.00 
21.40 
22.70 
26.10 
28.60 
31.90 
35.30 
38.70 
42.10 
46.60 
48.90 
52.30 
65.70 
61.40 
69.40 
77.40 
85.40 
93.40 
101.40 
109.40 
117.40 
125.40 
134.10 
144.10 
154.10 
164.10 
174.10 
185.60 
197.60 
209.60 
221.60 
233.60 
245.60 
257.60 
269.60 
281. 60 
t of the 
287.60 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
1.10 
2.20 
3.30 
4.40 
5.60 
6.70 
7.90 
9.10 
10.30 
11.60 
12.80 
15.20 
18.60 
22.00 
26.40 
28.80 
32.20 
36.60 
39.00 
42.40 
46.80 
60.90 
67.80 
65.80 
73.80 
81.80 
89,80 
97.80 
105.80 
113.80 
121.80 
129.80 
139.50 
149. 60 
159. 60 
169.50 
180.10 
192.10 
204.10 
216.10 
228.10 
240.10 
252.10 
264.10 
excess o 
270.10 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.70 
1.90 
3.00 
4.10 
6.10 
9.10 
12.10 
15.50 
18.90 
22.30 
25.70 
29.10 
32.50 
35.90 
41.00 
47.80 
64.60 
62.10 
70.10 
78.10 
86.10 
94.10 
102.10 
110.10 
118.10 
126.10 
134.90 
144.90 
154.90 
164.90 
174.90 
186.60 
198.60 
210.60 
222.60 
234.60 
246. 60 
ver $1,5 
2.52.60 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.70 
3.60 
6.30 
9.30 
12.40 
15.80 
19.20 
22.60 
26.00 
31.10 
37.90 
44.70 
51.60 
58.40 
66.40 
74.40 
82.40 
90.40 
98.40 
106.40 
114.40 
122.40 
130.40 
140.30 
150.30 
160.30 
170.30 
181.10 
193.10 
205.10 
217.10 
229.10 
20 plus-
235.10 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.90 
3.70 
6.60 
9.60 
12.70 
16.10 
21.20 
28.00 
34.80 
41.60 
48.40 
55.20 
62.80 
70.80 
78.80 
86.80 
94.80 
102.80 
110.80 
118.80 
126. 80 
135.80 
145. 80 
155.80 
165.80 
175.80 
187.60 
199.60 
211. 60 
217.60 
9 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
1.20 
4.00 
6.80 
11.30 
18.00 
24.80 
31.60 
38.40 
46.20 
52.00 
59.10 
67.10 
75.10 
83.10 
91.10 
99.10 
107.10 
115.10 
123.10 
131.20 
141.20 
151. 20 
161.20 
171.20 
182.10 
194.10 
200.10 
10 or 
$0 
0 
0 
0 
0 
0 
0 
0 
n 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
2.80 
8.60 
14.90 
21.70 
28.50 
35.30 
42.10 
48.90 
55.70 
63.40 
71.40 
79.40 
87.40 
95.40 
103.40 
111.40 
119.40 
127.40 
136.60 
146.60 
156.60 
166.60 
176.60 
182. 60 
54 
PUBLIC L
A
W 89-368-MAR. 15, 1966 
[80 STAT. 
"If the payroll period with respect to an employee is monthly and he is 
married— 
And the wages are— 
And the number of withholding exemptions claimed is— 
At 
least-
But less 
than— 
The amount of income tax to be withheld shall be— 
10 or 
more 
$0. 
$20.. 
$24.. 
$28.. 
$32. 
$36. 
$40. 
$44 
$48l 
$62. 
$66. 
$60. 
$64. 
$68. 
$72. 
$76. 
$80. 
$84. 
$88. 
$92. 
$100.. 
$104-
$108.. 
$112.. 
$116.. 
$120.. 
$124.. 
$128.. 
$132.. 
$136.. 
$140.. 
$144.. 
$148.. 
$152-
$156.. 
$160-
$164.. 
$172.. 
$176-
$180.. 
$184.. 
$188.. 
$192.. 
$196.. 
$200.. 
$204.. 
$208-
$212. 
$216-
$220.. 
$224.. 
$228.. 
$232.. 
$236.-
$240.. 
$248.. 
$266.. 
$264.. 
$272.. 
$280.. 
$288.. 
$296.. 
$304.. 
$312.. 
$320.. 
$16. 
$20. 
$24-
$28. 
$32-
$36. 
$40. 
$44 
$48^ 
$52-
$64. 
$68-
$72-
$76-
$80-
$84-
$88-
$92-
$100-
$104. 
$108-
$112-
$116. 
$120. 
$124. 
$128. 
$132. 
$136. 
$140. 
$144. 
$148. 
$152. 
$156. 
$160-
$164. 
$168. 
$172. 
$176. 
$180. 
$184. 
$188. 
$192. 
$196. 
$336. 
$344. 
$362. 
$212. 
$216. 
$220-
$224. 
$240. 
$248. 
$256. 
$264. 
$272. 
$280. 
$288. 
$296. 
$304 
$312 
$320 
$328 
$336 
$344 
$352 
$360 
$368 
$376 
$0 
.20 
.70 
1.30 
1.90 
2.40 
3.00 
3.50 
4.10 
4.70 
6.'20 
6.80 
6.30 
6.90 
7.60 
8.00 
8.60 
9.10 
9.70 
10.30 
10.80 
11.40 
12.00 
12.60 
13.20 
13.80 
14.40 
16.00 
16.60 
16.20 
16.80 
17.40 
18.00 
18.60 
19.20 
19.80 
20.40 
21.00 
21.60 
22.20 
22.80 
23.40 
24.00 
24.60 
26.20 
25.80 
26.40 
27.00 
27.60 
28.20 
28.80 
29.40 
30.00 
30.60 
31.20 
31.80 
32.40 
33.30 
34.50 
36.70 
36.90 
38.10 
39.30 
40.60 
41.70 
42.90 
44.10 
45.30 
46.50 
47.70 
48.90 
60.10 
61.30 
52.60 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.40 
1.00 
1.50 
2.10 
2.70 
3.20 
3.80 
4.30 
4.90 
5.60 
6.00 
6.60 
7.10 
7.70 
8.30 
8.80 
9.40 
9.90 
10.50 
11.10 
11.60 
12.20 
12.80 
13.40 
14. C
O 
14.60 
15.20 
15.80 
16.40 
17.00 
17.60 
18.20 
18.80 
19.40 
20.00 
20.60 
21.20 
21.80 
22.40 
23.00 
23.60 
24.60 
25.70 
26.90 
28.10 
29.30 
30.60 
31.70 
32.90 
34.10 
35.30 
36.50 
37.70 
38.90 
40.10 
41.30 
42.50 
43.70 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.10 
.70 
1.20 
1.80 
2.30 
2.90 
3.50 
4.00 
4.60 
5.10 
5.70 
6.30 
6.80 
7.40 
7.90 
8.50 
9.10 
9.60 
10.20 
10.70 
11.30 
11.90 
12.50 
13.10 
13.70 
14.30 
14.90 
15.80 
17.00 
18.20 
19.40 
20.60 
21.80 
23.00 
24.20 
25.40 
26.60 
27.80 
29.00 
30.20 
31.40 
32.60 
33.80 
35.00 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.30 
.90 
1.40 
2.00 
2.60 
3.10 
3.70 
4.20 
4.80 
5.40 
6.90 
6.50 
7.30 
8.40 
9.60 
10.70 
11.80 
13.00 
14.20 
15.40 
16.60 
17.80 
19. C
O 
20.20 
21.40 
22.60 
23.80 
25.00 
1 26.20 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.30 
1.40 
2.50 
3.60 
4.80 
5.90 
7.00 
8.10 
9.20 
10.40 
11.60 
12.70 
13.90 
16.10 
16.30 
17.50 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
1.10 
2.20 
3.30 
4.40 
6.60 
6.70 
7.80 
8.90 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.70 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
80 STAT. ] 
PUBLIC LAW 89-368-MAR. 15, 1966 
55 
"If the payroll period with respect to an employee is monthly and he is 
married— 
And the wages are— 
And the number of withholding exemptions claimed is— 
At 
least— 
But less 
than— 
10 or 
more 
The amount of income tax to be withheld shall be— 
$376. 
$384. 
$392. 
$400. 
$420. 
$440. 
$460. 
$500.. 
$620.. 
$540.. 
$660.. 
$580.. 
$600.. 
$640.. 
$720.. 
$760... 
$800.-
$840.. 
$880-. 
$920. -
$960.. 
$1,000. 
$1,040. 
$1,080. 
$1,120. 
$1,160. 
$1,200. 
$1,240. 
$1,280. 
$1,320. 
$1,360. 
$1,400-
$1,440. 
$1,480. 
$1,620-
$1,660-
$1,600-
$1,640-
$1,680-
$1,720-
$1,760-
$1,800. 
$1,840. 
$1,880-
$1,920-
$1,960-
$2,000-
$2,040. 
$2,080-
$2,120. 
$2,160-
$2,200. 
$2,240. 
$2,280. 
$2,320. 
$2,360-
$2,400-
$392.. 
$400-
$420.. 
$440--
$460-. 
$480--
$600-. 
$520.. 
$540-
$560--
$580--
$600--
$640--
$680--
$720-
$760--
$800--
$840.-
$880.. 
$920-
$960-
$1,000 
$1,040 
$1,080 
$1,120 
$1,160 
$1,200 
$1,240 
$1,280 
$1,320 
$1,360 
$1,400 
$1,440 
$1,480 
$1,520 
$1,560 
$1,600 
$1,640 
$1,680 
$1,720 
$1,760. 
$1,800. 
$1,840 
$1,880. 
$1,920. 
$1,960. 
$2,000. 
$2,040. 
$2,080. 
$2,120 
$2,160. 
$2,200. 
$2,240. 
$2,280. 
$2,320. 
$2,360. 
$2,400. 
$2,440 
$53.90 
55.30 
66.70 
59.00 
62.40 
65.80 
69.20 
72.60 
76.00 
79.40 
82.80 
86.20 
89.60 
94.70 
101. 50 
108.30 
116.30 
123.30 
131.30 
139.30 
147.30 
156.30 
163.30 
171.30 
179.30 
187.30 
196.30 
203.30 
211.30 
219.30 
227.30 
235.30 
243.30 
251.30 
259.30 
268.60 
278.60 
288.60 
298.60 
308.60 
318.60 
328.60 
338.60 
348.60 
359.90 
371.90 
383.90 
395.90 
407.90 
419.90 
431.90 
443.90 
456.90 
467.90 
479.90 
491.90 
603.90 
515.90 
527.90 
$44.90 
46.10 
47.30 
49.40 
52.60 
66.90 
59.30 
62.70 
66.10 
69.60 
72.90 
76.30 
79.70 
84.80 
91.60 
98.40 
105.20 
112.00 
119.70 
127. 70 
135.70 
143. 70 
161. 70 
169.70 
167. 70 
175. 70 
183. 70 
191.70 
199.70 
207. 70 
215. 70 
223.70 
231.70 
239. 70 
247. 70 
265. 70 
264.00 
274.00 
284.00 
294.00 
304.00 
314.00 
324.00 
334.00 
344.00 
354.40 
366.40 
378.40 
390.40 
402.40 
414.40 
426.40 
438.40 
450.40 
462.40 
474.40 
486.40 
498.40 
510.40 
$36.20 
37.40 
38.60 
40.70 
43.70 
46.70 
49.70 
52.80 
66.20 
59.60 
63.00 
66.40 
69.80 
74.90 
81.70 
88.60 
95.30 
102.10 
108.90 
116.00 
124.00 
132.00 
140.00 
148.00 
166.00 
164.00 
172.00 
180.00 
188.00 
196.00 
204.00 
212.00 
220.00 
228.00 
236.00 
244.00 
262.00 
260.00 
269.40 
279.40 
289.40 
299.40 
309.40 
319.40 
329.40 
339.40 
349. 40 
360.90 
372.90 
384.90 
396.90 
408.90 
42C.90 
432.90 
444.90 
466.90 
468.90 
480.90 
492.90 
$27.40 
28.60 
29.80 
31.90 
34.90 
37.90 
40.90 
43.90 
46.90 
49.90 
53.10 
56.60 
59.90 
65.00 
71.80 
78.60 
85.40 
92.20 
99.00 
106.80 
112.60 
120.30 
128.30 
136.30 
144.30 
152.30 
160.30 
168.30 
176.30 
184.30 
192.30 
200.30 
208.30 
216.30 
224.30 
232.30 
240.30 
248.30 
266.30 
264.80 
274.80 
284.80 
294.80 
304.80 
314.80 
324.80 
334.80 
344.80 
356.40 
367.40 
379.40 
391.40 
403.40 
415.40 
427.40 
439.40 
451.40 
463.40 
475.40 
$18.70 
19.90 
21.10 
23.20 
26.20 
29.20 
32.20 
36.20 
38.20 
41.20 
44.20 
47.20 
60.20 
55.10 
61.90 
68.70 
76.60 
82.30 
89.10 
95.90 
102. 70 
109.50 
116. 70 
124. 70 
132. 70 
140.70 
148.70 
156. 70 
164.70 
172.70 
180.70 
188.70 
196. 70 
204.70 
212.70 
220. 70 
228.70 
236. 70 
244.70 
262. 70 
260.70 
270.30 
280.30 
290.30 
300.30 
310.30 
320.30 
330.30 
340.30 
350.30 
361.90 
373.90 
385.90 
397.90 
409.90 
421.90 
433.90 
445.90 
457.90 
$10.00 
11.20 
12.30 
14.40 
17.40 
20.40 
23.40 
26.40 
29.40 
32.40 
35.40 
38.40 
41.40 
45.90 
52.00 
68.80 
65.60 
72.40 
79.20 
86.00 
92.80 
99.60 
106.40 
113.20 
121.00 
129.00 
137.00 
145.00 
163.00 
161.00 
169.00 
177.00 
186.00 
193.00 
201.00 
209.00 
217.00 
225.00 
233.00 
241.00 
249.00 
257.00 
265. 70 
275.70 
285. 70 
295. 70 
305.70 
316.70 
326.70 
335.70 
345. 70 
356.40 
368.40 
380.40 
392.40 
404.40 
416.40 
428.40 
440.40 
$1.90 
3.00 
4.10 
6.10 
8.90 
11.70 
14.70 
17.70 
20.70 
23.70 
26.70 
29.70 
32.70 
37.20 
43.20 
49.20 
65.60 
62.40 
69.20 
76.00 
82.80 
89.60 
96.40 
103.20 
110.00 
117.30 
125.30 
133.30 
141.30 
149.30 
157.30 
166.30 
173.30 
181.30 
189.30 
197.30 
206.30 
213.30 
221.30 
229.30 
237.30 
245.30 
263.30 
261.30 
271.10 
281.10 
291.10 
301.10 
311.10 
321.10 
331.10 
341.10 
351.10 
362.90 
374.90 
386.90 
398.90 
410.90 
422.90 
0 
0 
0 
.70 
3.60 
6.30 
9.10 
11.90 
14.90 
17.90 
20.90 
23.90 
28.40 
34.40 
40.40 
46.40 
52.50 
59.30 
66.10 
72.90 
79.70 
86.50 
93.30 
100.10 
106.90 
113.70 
121. 70 
129. 70 
137. 70 
145.70 
153. 70 
161. 70 
169. 70 
177. 70 
185. 70 
193. 70 
201. 70 
209.70 
217. 70 
225. 70 
233.70 
241. 70 
249. 70 
267. 70 
266.50 
276.50 
286. 50 
296.50 
306.50 
316. 50 
326. 50 
336.50 
346. 50 
367.40 
369.40 
381.40 
393.40 
406.40 
0 
0 
0 
0 
0 
0 
.90 
3.70 
6.60 
9.30 
12.20 
15.20 
19.70 
25.70 
31.70 
37.70 
43.70 
49.70 
66.20 
63.00 
69.80 
76.60 
83.40 
9a 20 
97.00 
103.80 
110.60 
118.00 
126.00 
134.00 
142.00 
150.00 
158.00 
166.00 
174.00 
182.00 
190.00 
198.00 
206.00 
214.00 
222.00 
230.00 
238.00 
246.00 
264.00 
262.00 
271.90 
281.90 
291.90 
301.90 
311.90 
321.90 
331.90 
341.90 
351.90 
363.90 
376.90 
387.90 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
1.20 
4.00 
6.80 
11.00 
16.90 
22.90 
28.90 
34.90 
40.90 
46.90 
63.10 
59.90 
66.70 
73.60 
80.30 
87.10 
93.90 
100.70 
107. 50 
114.30 
122.30 
130.30 
138.30 
146.30 
154.30 
162.30 
170.30 
178.30 
186.30 
194.30 
202.30 
210.30 
218.30 
226.30 
234.30 
242.30 
250.30 
268.30 
267.30 
277.30 
287.30 
297.30 
307.30 
317.30 
327,30 
337.30 
347.30 
368.40 
370.40 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
2.80 
8.40 
14.20 
20.20 
26.20 
32.20 
38.20 
44.20 
50.20 
56.80 
63.60 
70.40 
77.20 
84.00 
90.80 
97.60 
104.40 
111. 20 
118.70 
126.70 
134.70 
142. 70 
150.70 
158. 70 
166.70 
174. 70 
182.70 
190. 70 
198. 70 
206.70 
214. 70 
222. 70 
230. 70 
238. 70 
246.70 
264.70 
262. 80 
272. 80 
282.80 
292.80 
302.80 
312.80 
322.80 
332.80 
342.80 
352.90 
30 percent of the excess over $2,440 plus-
$2,440 and over 
533.90 516.40 498.90 481.40 463.90 446.40 428.90 411.40 393.90 376.40 358.90 
56 
PUBLIC LAW 89-368-MAR. 15, 1966 
[80 STAT. 
"If the payroll period with respect to an employee is a daily payroll period or 
a miscellaneous payroll period and he is not married— 
And the wages 
divided by the 
number of days 
in such period 
are— 
At 
least— 
$0 
$.75 
$1.00 
$1.25 
-
$1.50 
$1.75 
$2.00 
$2.25 
$2.50 
$2.75 
$3.00. 
$.3.25 
.$3.50 
$3.75 
$4.00 
$4.25 
$4.50 
$4.75 
$5.00 
•$5.25 
$5.50 
$5.75 
.$6.00 
$6.25 
$6.50 
$6.75 
$7.00 
$7.25 
$7.50 
$7.75 
$8.00 
$8.25 
$8.50 
$8.75 
$9.00 
$9.25 
$9.50 
$9.75 
$10.00 
$10.50 
$11.00 
$11.60 
$12.00 
$12.50 
$13.00 
$13.50 
$14.00 
$14.50 
$15.00 
$15.50 
$16.00 
$16.50 
$17.00 
$17.50 
$18.00 
$18.50 
$19.00 
$19.50 
$20.00 
$21.00 
$22.00 
$23.00 
$24.00 
$25.00 
$26.00 
$27.00 
,•828.00 
$29.00 
.$30.00 
$31.00 
$32.00 
$33.00 
$34.00 
$36.00 
$36.00 
. .. 
*37.00.. 
. 
But less 
than— 
$0.75 
$1.00 
$1.25 
$1.50 
$1.75 
$2.00 
$2.25 
$2.50 
$2.75 
.$3.00.... 
.$3.25 
$3.50.... 
$3.75 
$4.00.... 
$4.25-... 
$4.50.... 
$4.75.... 
$5.00-... 
$5.25 
$5.60-... 
$5.75.... 
$6.00.... 
$6.25...-
$6.50-... 
,$6.76 
$7.00 
$7.26 
$7.50.... 
$7.75...-
$8.00..-. 
,$8.25 
$8.50-.--
$8.75...-
$9.00 
$ 9 . 2 5 . - . 
$9.50 
$9.75..-. 
$10.00... 
$10.50... 
$11.00... 
$11.50... 
$12.00... 
$12.60... 
$13.00... 
$13.50... 
$14.00... 
$14.50... 
$15.00... 
$16.50... 
$16.00... 
$16.50... 
$17.00... 
$17.50... 
$18.00... 
$18.50.-
$19.00... 
$19.50.--
$20.00-.. 
$21.00... 
$22.00... 
$23.00... 
$24.00... 
$25.00... 
$26.00... 
$27.00... 
$28.00... 
$29.00... 
$30.00... 
$31.00... 
$32.00... 
$33.00... 
$34.00... 
$35.00... 
$36.00... 
$37.00... 
$38.00.-
0 
And the number of withholding exemptions claimed is-
l 
2 
3 
4 
5 
6 
7 
8 
9 
10 or 
more 
The amount of income tax to be withheld shaii be the following amount multiplied 
$0 
.06 
.10 
.10 
.16 
.20 
.20 
.26 
.30 
.35 
.35 
.40 
.45 
.50 
.55 
.60 
.60 
.65 
.70 
.76 
.80 
.85 
.90 
.90 
.95 
1.00 
1.05 
1.10 
1.15 
1.20 
1.20 
1.26 
1.30 
1.36 
1.40 
1.45 
1.45 
1.50 
1.60 
1.65 
1.76 
1.86 
1.95 
2.06 
2.16 
2.25 
2.35 
2.45 
2.65 
2.65 
2.76 
2.85 
2.95 
3.05 
3.16 
3.26 
3.35 
3.45 
3.60 
3.80 
4.00 
4.20 
4.40 
4.65 
4.90 
5.15 
5.40 
5.66 
5.90 
6.20 
6.60 
6.80 
7.10 
7.40 
7.70 
8.00 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
.06 
.10 
.15 
.16 
.20 
.26 
.26 
.30 
.35 
.40 
.45 
.46 
.50 
.55 
.60 
.65 
.70 
.70 
.75 
.80 
.85 
.90 
.95 
1.00 
1.00 
1.05 
1.10 
1.15 
1.20 
1.26 
1.35 
1.40 
1.50 
1.60 
1.70 
1.75 
1.85 
1.96 
2.05 
2.15 
2.25 
2.36 
2.45 
2.55 
2.65 
2.75 
2.86 
2.96 
3.05 
3.20 
3.40 
3.60 
3.80 
4.00 
4.20 
4.40 
4.65 
4.90 
5.15 
5.40 
5.65 
6.96 
6.25 
6.65 
6.85 
7.15 
7.45 
by the number of days in such periods-
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.05 
.05 
.10 
.16 
.16 
.20 
.25 
.30 
.30 
.35 
.40 
.45 
.50 
.55 
.55 
.60 
.65 
.70 
.75 
.80 
.80 
.85 
.95 
1.00 
1..10 
1.20 
1.26 
1.36 
1.46 
1.60 
1.60 
1.70 
1.80 
1.85 
1.95 
2.05 
2.15 
2.25 
2.35 
2.45 
2.56 
2.65 
2.80 
3.00 
3.20 
3.40 
3.60 
3.80 
4.00 
4.20 
4.45 
4.70 
4.95 
6.20 
5.45 
5.70 
5.95 
6.25 
6.55 
6,85 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.06 
.10 
.10 
.16 
.20 
.20 
.26 
.30 
.35 
.35 
.40 
.45 
.50 
.55 
.60 
.70 
.75 
.85 
.95 
1.05 
1.10 
1.20 
1.30 
1.36 
1.45 
1.65 
1.60 
1.70 
1.80 
1.90 
2.00 
2.10 
2.20 
2.30 
2.45 
2.65 
2.85 
3.05 
3.25 
3.45 
3.65 
3.85 
4.05 
4.25 
4.46 
4.70 
4.95 
5.20 
5.45 
5.70 
6.00 
6.30 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.06 
.10 
.15 
.15 
.20 
.25 
.30 
.35 
.45 
.55 
.60 
.70 
.80 
.85 
.95 
1.06 
1.15 
1.20 
1.30 
1.40 
1.45 
1.55 
1.65 
1.70 
1.80 
1.90 
2.06 
2.26 
2.45 
2.66 
2.86 
3.05 
3.25 
3.45 
3.65 
3.85 
4.06 
4.25 
4.50 
4.76 
5.00 
5.25 
5.50 
.'5.75 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.10 
.15 
.26 
.30 
.40 
.46 
.65 
.65 
.70 
.80 
.90 
.95 
1.06 
1.15 
1.26 
1.30 
1.40 
1.50 
1.55 
1.70 
1.85 
2.05 
2.25 
2.45 
2.65 
2.85 
3.05 
3.25 
3.45 
3.65 
3.85 
4.05 
4.25 
4.50 
4.75 
5.00 
1 5.25 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.05 
.10 
.15 
.26 
.30 
.40 
.45 
.65 
.65 
.76 
.80 
.90 
1.00 
1.05 
1.15 
1.25 
1.35 
1.56 
1.70 
1.90 
2.10 
2.30 
2.50 
2.70 
2.90 
3.10 
3.30 
3.50 
3.70 
3.90 
4.10 
4.30 
4.50 
1 4.76 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.05 
.10 
.20 
.26 
.35 
.40 
.50 
.55 
.65 
.76 
.86 
.90 
1.05 
1.20 
1.40 
1.55 
1.70 
1.90 
2.10 
2.30 
2.60 
2.70 
2.90 
3.10 
3.30 
3.50 
3.70 
3.90 
4.10 
1 4.30 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.05 
.10 
.20 
.25 
.35 
.40 
.50 
.60 
.70 
.90 
1.05 
1.25 
1.40 
1.66 
1.75 
1.90 
2.10 
2.30 
2.50 
2.70 
2.90 
3.10 
3.30 
3.60 
3.70 
3.90 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.05 
.15 
.20 
.30 
.40 
.66 
.75 
.90 
1.05 
1.25 
1.40 
1.60 
1.75 
1.90 
2.10 
2.30 
2.50 
2.70 
2.90 
3.10 
3.30 
3.50 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.10 
.25 
.40 
.55 
.75 
.90 
1.10 
1.25 
1.40 
1.60 
1.75 
1.96 
2.15 
2.35 
2. 56 
2.75 
2.96 
1 
3.16 
80 STAT. ] 
PUBLIC L
A
W 89-368-MAR. 15, 1966 
57 
"If the payroll period with respect to an employee is a daily payroll period or 
a miscellaneous payroll period and he is not married— 
And the wages 
divided by the 
number of days 
in such period 
are— 
At 
least— 
$38.00 
$39.00 
.$40.00 
.$41.00 
$42.00 
$43.00 
$44.00 
$45.00 
.$46.00 
$47.00 
$48.00 
$49.00 
But less 
than— 
$39.00__. 
.$40.00 __ 
$41.00. __ 
$42.00. „ 
$43.00. _
_ 
$44.00. _. 
$45.00... 
$46.00... 
$47.00... 
$48.00... 
$49.00... 
$50.00... 
$50 and ovei 
0 
And the number of withholding exemptions claimed is-
1 
2 
3 
4 
5 
6 
7 
8 
9 
10 or 
more 
The amount of income tax to be withheld shall be the following amount multiplied 
$8.30 
8.60 
8.90 
9.20 
9.50 
9.80 
10.10 
10.40 
10.70 
11.00 
11.30 
11.60 
by the number of days in such periods— 
$7.75 
8.05 
8.35 
8.65 
8.95 
9.25 
9.55 
9.85 
10.15 
10.45 
10.75 
11.05 
$7.15 
7.45 
7.75 
8.05 
8.35 
8.65 
8.95 
9.25 
9.55 
9.85 
10.15 
10.45 
$6.60 
6.90 
7.20 
7.50 
7.80 
8.10 
8.40 
8.70 
9.00 
9.30 
9.60 
9.90 
$6.00 
6.30 
6.60 
6.90 
7.20 
7.50 
7.80 
8.10 
8.40 
8.70 
9.00 
9.30 
$5.50 
5.75 
6.05 
6.35 
6.65 
6.95 
7.25 
7.55 
7.85 
8.15 
8.45 
8.75 
$5.00 
5.26 
5.50 
5.75 
6.05 
6.35 
6.65 
6.95 
7.25 
7.55 
7.85 
8.15 
$4.55 
4.80 
6.05 
5.30 
5.65 
6.80 
6.10 
6.40 
6.70 
7.00 
7.30 
7.60 
$4.10 
4.30 
4.55 
4.80 
6.05 
5.30 
6.55 
5.80 
6.10 
6.40 
6.70 
7.00 
$3.70 
3.90 
4.10 
4.35 
4.60 
4.85 
5.10 
6.36 
5.60 
6.86 
6.16 
6.45 
$3.35 
3.65 
3.76 
3.95 
4.16 
4.36 
4.60 
4.85 
5.10 
5.35 
5.60 
5.85 
30 percent of the excess over $50 plus— 
11.75 
11.20 
10.60 
10.05 
9.45 
8.90 
8.30 
7.75 
7.16 
6.60 
6.00 
"If the payroll period with respect to an employee is a daily payroll period or 
a miscellaneous payroll period and he is married— 
And the wages 
divided by the 
number of days 
in such period 
a r e ^ 
At 
least— 
.$0 
$0.75 
$1.00 
$1.25 
$1.50 
$1.76 
$2.00. 
$2.25 
.$2.50 
$2.75 
$3.00 
.$3.25 
•$3.50 
.$3.75 
.$4.00 
$4.25 
.$4.50 
$4.75 
.$5.00 
$5.25 
.$5.50 
$5.75 
$6.00 
$6.25 
$6.50 
.$6.75 
.$7.00 
•$7.25 
•$7.50 
$7.75 
$8.00 
•$8.25 
$8.50 
.$8.75 
$9.00 
$9.25 
$9.50 
$9.75 
$10.00 
$10.50 
$11.00 
$11.50 
$12.00 
$12.50 
$13.00 
$13.5( 
) 
But less 
than— 
$0.75 
$1.00 
$1.25 
$1.60 
$1.75 
$2.00 
$2.25 
$2.50 
$2.76 
$3.00 
$3.25 
$3.50 
$3.75.-.. 
$4.00 
$4.25.... 
$4.50.... 
$4.75 
$5.00 
,$5.25 
$5.50 
$5.75 
$6.00,-.. 
$6.25 
$6.50... 
$6.75 
$7.00 
$7.25 
$7.50-... 
$7.75 
$8.00 
$8.25 
$8.50 
$8.75 
$9.00 
$9.25.... 
$9.50... 
$9.75 
$10.00. - . 
$10.50.. -
$11.00... 
$11.50... 
$12.00... 
$12.50... 
$13.00... 
$13.50... 
$14.00.--
0 
The a 
$0 
.05 
.10 
.10 
.15 
.20 
.20 
.26 
.30 
.35 
.35 
.40 
.45 
.45 
.50 
.56 
.60 
.60 
.65 
.70 
.75 
.75 
.80 
.85 
.90 
.90 
.95 
1.00 
1.05 
1.05 
1.10 
1.15 
1.20 
1.20 
1.25 
1.30 
1.35 
1.35 
1.45 
1.50 
1.60 
1.65 
1.75 
L80 
1.90 
2.00 
And the number of withholding exemptions claimed is 
1 
mount 0 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
.05 
.10 
.15 
.15 
.20 
.25 
.25 
.30 
.35 
.35 
.40 
.45 
.50 
.50 
.55 
.60 
.65 
.65 
.70 
.75 
.80 
.80 
.85 
.90 
.95 
.95 
1.00 
1.05 
1.10 
1.15 
1.20 
1.30 
1.35 
1.45 
1.50, 
1.60 
1.65 
2 
f incom 
by t 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.05 
.05 
.10 
.15 
.15 
.20 
.25 
.30 
.30 
.35 
.40 
.40 
.45 
.50 
.55 
.55 
.60 
.65 
.70 
.70 
.75 
.80 
.85 
.95 
1.00 
1.10 
1.15 
1.25 
1.30 
1.40 
3 
4 
5 
e tax to be withheld sh 
he number of days in f 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.05 
.10 
.10 
.15 
.20 
.20 
.25 
.30 
.35 
.35 
.40 
.45 
.45 
.50 
.56 
.65 
.70 
.80 
.85 
.95 
1.00 
1.10 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.05 
.10 
.15 
.15 
.20 
.25 
.30 
.35 
.45 
.50 
.60 
.65 
.75 
.80 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.10 
.15 
.25 
.30 
.35 
.45 
.50 
6 
7 
all be the follow 
such periods— 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.05 
.10 
.15 
.25 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
8 
ling am 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
9 
ount mt 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
10 or 
more 
iltiplied 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
58 
PUBLIC LAW 89-368-MAR. 15, 1966 
[80 STAT. 
"If the payroll period with respect to an employee is a daily payroll period or 
a miscellaneous payroll period and he is married— 
And the wages 
divided by the 
number of days 
in such period 
are— 
And the number of withholding exemptions claimed is-
10 or 
more 
At 
least— 
But less 
than— 
The amount of income tax to be withheld shall be the following amount multiplied 
by the number of days in such periods— 
$14.00 
$14.50 
$15.00 
$15.50 
$16.00 
$16.50 
$17.00 
$17.50 
$18.00 
$18.50 
$19.00 
$19.50 
$20.00 
$21.00 
$22.00 
$23.00 
$24.00 
$25.00 
$26.00 
$27.00 
$28.00 
$29.00 
$30.00 
$31.00 
$32.00 
$33.00 
$34.00 
$35.00 
$36.00 
$37.00 
$38.00 
$39.00 
$40.00 
$41.00 
$42.00 
$43.00 
$44.00 
$45.00 
$46.00 
$47.00 
$48.00 
$49.00 
$50.00 
$51.00 
$52.00 
$53.00 
$54.00 
$55.00 
$56.00 
$57.00 
$58.00 
$59.00 
$60.00 
$61.00 
.$62.00 
$63.00 
$64.00 
$65.00 
$66.00 
$67.00 
$68 00 
$69.00 
$70.00 
$71.00 
$72.00 
$73.00 
$74.00 
$75.00 
$76.00 
$77.00 
$78.00 
$79.00 
$14.50-. 
$15.00-
$15.50-
$16.00-. 
$16.50-
$17.00-. 
$17.50-. 
$18.00-. 
$18.50-
$19.00-
$19.50-. 
$20.00-. 
$21.00-. 
$22.00-. 
$23.00-. 
$24.00--
$25.00-. 
$26.00.. 
$27.00_. 
$28.00.. 
$29.00.. 
$30.00. 
$31.00.. 
$32.00. 
$33.00.. 
$34.00.. 
$35.00-. 
$36.00.. 
$37.00.. 
$38.00.. 
$39.00.. 
$40.00.. 
$41.00.. 
$42.00.. 
$43.00.. 
$44.00.. 
$45.00.. 
$46.00.. 
$47.00.. 
$48.00.. 
$49.00.. 
$50.00-. 
$51.00.. 
$62.00.. 
$53.00-. 
$64.00.. 
$55.00.. 
$66.00.. 
$67.00.. 
$58.00.. 
$59.00.. 
$60.00.. 
$61.00.. 
$62.00.. 
$63.00.. 
$64.00.. 
$65.00.. 
$66.00.. 
$67.00.. 
$68.00-. 
$69.00.. 
$70.00.. 
$71.00.. 
$72.00-. 
$73.00-. 
$74.00.. 
$75.00.. 
$76.00-. 
$77.00. -
$78.00- -
$79.00.. 
$80.00.-
$2. 05 
2.15 
2.25 
2.36 
2.40 
2.50 
2.60 
2.65 
2.75 
2.85 
2.90 
3.00 
3.15 
3.30 
3.45 
3.65 
3.86 
4.06 
4.25 
4.45 
4.66 
4.85 
5.05 
5.26 
5.45 
5.65 
5.85 
6.05 
6.25 
6.45 
6.66 
6.86 
7.06 
7.26 
7.46 
7.66 
7.86 
8.06 
8.26 
8.45 
8.65 
8.90 
9.15 
9.40 
9.65 
9.90 
10.15 
10.40 
10.65 
10.90 
11.15 
11.40 
11.65 
11.96 
12.25 
12.55 
12.85 
13.16 
13.46 
13.76 
14.05 
14.35 
14.65 
14.96 
16.25 
15.56 
16.86 
16.16 
16. 45 
16.75 
17.05 
17.35 
$1. 75 
1.85 
1.90 
2.00 
2.10 
2.15 
2.26 
2.35 
2.45 
2.50 
2.60 
2.70 
2.80 
3.00 
3.15 
3.30 
3.50 
3.65 
3.86 
4.06 
4.26 
4.46 
4.65 
4.86 
5.06 
5.25 
5.45 
6.65 
6.85 
6.05 
6.25 
6.45 
6.66 
6.86 
7.05 
7.26 
7.46 
7.65 
7.85 
8.05 
8.26 
8.45 
8.66 
8.90 
9.16 
9.40 
9.66 
9.90 
10.15 
10.40 
10.65 
10.90 
11.15 
11.40 
11.65 
11.95 
12.26 
12.65 
12.85 
13.16 
13.46 
13.75 
14.05 
14.35 
14.66 
14.96 
15.25 
15.55 
15. 86 
16.16 
16.45 
16. 75 
$1.45 
1.55 
1.60 
1.70 
1.76 
1.86 
1.96 
2.00 
2.10 
2.20 
2.25 
2.35 
2.50 
2.65 
2.80 
3.00 
3.15 
3.35 
3.50 
3.66 
3.85 
4.06 
4.25 
4.46 
4.66 
4.85 
5.05 
6.25 
6.45 
5.65 
6.86 
6.05 
6.25 
6.45 
6,65 
6.85 
7.05 
7.26 
7.45 
7.66 
7.85 
8.06 
8.26 
8.46 
8.66 
8.90 
9.16 
9.40 
9.65 
9.90 
10.15 
10.40 
10.65 
10.90 
11.16 
11.40 
11.70 
12.00 
12.30 
12.60 
12.90 
13.20 
13.50 
13.80 
14.10 
14.40 
14.70 
16.00 
16.30 
15.60 
15.90 
16.20 
$1.15 
1.26 
1.30 
1.40 
1.45 
1.55 
1.60 
1.70 
1.75 
1.85 
1.95 
2.05 
2.15 
2.35 
2.60 
2.65 
2.85 
3.00 
3.20 
3.35 
3.50 
3.70 
3.90 
4.10 
4.30 
4.60 
4.70 
4.90 
5.10 
5.30 
5.60 
6.70 
6.90 
6.10 
6.30 
6.50 
6.70 
6.90 
7.10 
7.30 
7.50 
7.70 
7.90 
8.10 
8.30 
8.50 
8.70 
8.95 
9.20 
9.45 
9.70 
9.95 
10.20 
10.45 
10.70 
10.95 
11.20 
11.46 
11.70 
12.00 
12.30 
12.60 
12.90 
13.20 
13.50 
13.80 
14.10 
14.40 
14.70 
16.00 
15.30 
15.60 
$0.90 
.95 
1.05 
1.10 
1.20 
1.25 
1.36 
1.40 
1.60 
1.65 
1.65 
1.70 
1.85 
2.00 
2.16 
2.35 
2.50 
2.70 
2.85 
3.00 
3.20 
3.35 
3.56 
3.70 
3.90 
4.10 
4.30 
4.50 
4.70 
4.90 
6.10 
6.30 
6.60 
5.70 
5.90 
6.10 
6.30 
6.60 
6.70 
6.90 
7.10 
7.30 
7.60 
7.70 
7.90 
8.10 
8.30 
8.50 
8.70 
8.95 
9.20 
9.45 
9.70 
9.96 
10.20 
10.46 
10.70 
10.95 
11.20 
11.46 
11.75 
12.05 
12.35 
12.65 
12.95 
13.25 
13.55 
13.85 
14.15 
14.45 
14.75 
15.05 
$0.60 
.65 
.75 
.80 
.90 
.95 
1.05 
1.10 
1.20 
1.25 
1.35 
1.40 
1.55 
1.70 
1.85 
2.00 
2.20 
2.35 
2.50 
2.70 
2.85 
3.05 
3.20 
3.35 
3.55 
3.70 
3.90 
4.10 
4.30 
4.50 
4.70 
4.90 
5.10 
5.30 
5.50 
5.70 
5.90 
6.10 
6.30 
6.50 
6.70 
6.90 
7.10 
7.30 
7.50 
7.70 
7.90 
8.10 
8.30 
8.50 
8.75 
9.00 
9.25 
9.50 
9.75 
10.00 
10.26 
10.50 
10.75 
11.00 
11.25 
11.50 
11.75 
12.05 
12.36 
12.65 
12.95 
13.25 
13.55 
13.85 
14.15 
14.45 
$0.30 
.40 
.45 
.56 
.60 
.70 
.75 
.85 
.90 
1.00 
1.05 
1.15 
1.26 
1.40 
1,66 
1.70 
1.85 
2.05 
2.20 
2.36 
2.65 
2.70 
2.90 
3.06 
3.20 
3.40 
3.56 
3.75 
3.90 
4.10 
4.30 
4.50 
4.70 
4.90 
5.10 
6.30 
6.60 
5.70 
5.90 
6.10 
6.30 
6.60 
6.70 
6.90 
7.10 
7.30 
7.60 
7.70 
7.90 
8.10 
8.30 
8.50 
8.75 
9.00 
9.25 
9.50 
9.75 
10.00 
10.26 
10.60 
10.75 
11.00 
11.26 
11.60 
11.80 
12.10 
12.40 
12.70 
13.00 
13.30 
13.60 
13.90 
$0.05 
.10 
.20 
.25 
.30 
.40 
.45 
.66 
.60 
.70 
.75 
.85 
.95 
1.10 
1.25 
1.40 
1.56 
1.70 
1.85 
2.06 
2.20 
2.40 
2.65 
2.70 
2.90 
3.05 
3.25 
3.40 
3.55 
3.75 
3.95 
4.15 
4.36 
4.56 
4.76 
4.95 
6.15 
5.35 
5.56 
5.76 
5.95 
6.15 
6,35 
6.56 
6.75 
6.95 
7.15 
7.36 
7.65 
7.75 
7.95 
8.15 
8.35 
8.55 
8.75 
9.00 
9.25 
9.50 
9.76 
10.00 
10.25 
10.50 
10.76 
11.00 
11.25 
11.50 
11.80 
12.10 
12.40 
12.70 
13.00 
13.30 
$0 
0 
0 
0 
.05 
.10 
.20 
.25 
.35 
.40 
.50 
.55 
.65 
.80 
.96 
1.10 
1.25 
1.40 
1.55 
1.70 
1.90 
2.05 
2.25 
2.40 
2.55 
2.76 
2.90 
3.10 
3.25 
3.40 
3.60 
3.75 
3.95 
4.15 
4.35 
4.55 
4.75 
4.95 
5.15 
5.35 
5.55 
5.75 
6.95 
6.15 
6.35 
6.55 
6.75 
6.95 
7.16 
7.35 
7.56 
7.75 
7.95 
8.15 
8.36 
8.55 
8.80 
9.05 
9.30 
9.55 
9.80 
10.05 
10.30 
10.65 
10.80 
11.05 
11.30 
11.55 
11.85 
12.15 
12.45 
12.75 
$0 
0 
0 
0 
0 
0 
0 
0 
.05 
.15 
.20 
.26 
.40 
.66 
.70 
.85 
1,00 
1.16 
1.30 
1.46 
1.60 
1.75 
1.90 
2.06 
2.25 
2.40 
2.60 
2.76 
2.90 
3.10 
3.26 
3.46 
3.60 
3.75 
3.95 
4.15 
4.35 
4.56 
4.76 
4.96 
5.15 
5.35 
5.55 
5.75 
5.95 
6.15 
6.35 
6.56 
6.76 
6.95 
7.15 
7.35 
7.55 
7.75 
7.95 
8.15 
8.36 
8.55 
8.80 
9.05 
9.30 
9.56 
9.80 
10.06 
10.30 
10.55 
10.80 
11.05 
11.30 
11.55 
11.86 
12.15 
$0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
0 
.10 
.25 
.40 
.55 
.70 
.85 
1.00 
1.15 
1.30 
1.45 
1.60 
1.75 
1.90 
2.10 
2.25 
2.40 
2.60 
2.75 
2.95 
3.10 
3.25 
3.45 
3.60 
3.80 
4.00 
4.20 
4.40 
4.60 
4.80 
5.00 
6.20 
.5,40 
5.60 
5.80 
6.00 
6.20 
6.40 
6.60 
6.80 
7.00 
7.20 
7.40 
7.60 
7.80 
8.00 
8.20 
8.40 
8.60 
8.85 
9.10 
9.36 
9.60 
9.85 
10.10 
10.35 
10.60 
10.85 
11.10 
11.35 
11.60 
30 percent of the excess over $80 plus-
I and over. 
17.60 
16.90 
16.35 
15.75 
15.20 
14.60 
14.05 
13.45 
12.90 
12.30 
11.75" 
Ante, pp. 38, 41. 
80 STAT.] 
PUBLIC LAW 89-368-MAR. 15, 1966 
59 
(d) DISCLOSURE OF MARITAL STATUS; DETERMINATION OF JVL^RITAL 
STATUS; TREATMENT OF SURVIVING SPOUSE.—Section 3402 (relating 
26'usc^*34oY' 
to income tax collected at source) is amended by adding at the end 
thereof the following new subsection: 
"(1) DETERMINATION AND DISCLOSURE OF MARITAL STATUS.— 
"(1) DETERMINATION OF STATUS BY EMPLOY1':R.—For purposes 
of applying the tables in subsections (a) and (c) to a payment 
of wages, the employer shall treat the employee as a single 
person unless there is in effect with respect to such payment of 
wages a withholding exemption certificate furnished to the em-
ployer by the employee after the date of the enactment of this 
subsection indicatmg that the employee is married. 
"(2) DISCLOSURE OF STATUS BY EMPLOYEE.—An employee shall 
be entitled to furnish the employer with a withholding exemption 
certificate indicating he is married only if, on the day of such 
furnishing, he is married (determined with the application of 
the rules m paragraph (3)). An employee whose marital status 
changes from married to single shall, at such time as the Secre-
tary or his delegate may by regulations prescribe, furnish the 
employer with a new^ withholding exemption certificate. 
"(3) DETERMINATION OF MARITAL STATUS.—For purposes of 
paragraph (2), an employee shall on any day be considered— 
"(A) as not married, if (i) he is legally separated from 
his spouse under a decree of divorce or separate maintenance, 
or (li) either he or his spouse is, or on any preceding day 
within the calendar year was, a nonresident alien; or 
"(B) as married, if (i) his spouse (other than a spouse 
referred to in subparagraph (A)) died within the portion 
of his taxable year w^hich precedes such day, or (ii) his spouse 
died during one of the two taxable years immediately preced-
ing the current taxable year and, on the basis of facts existing 
at the beginning of such day, the employee reasonably expects, 
,at the close of his taxable year, to be a surviving spouse (as 
defined in section 2(b))." 
6 8A stat 
(e) WITHHOLDING ALLOWANCES FOR ITEMIZED DEDUCTIONS.— 
(1) ALLOWANCE.—Section 3402(f)(1) (relating to withhold-
ing exemptions) is amended— 
(A) by striking out "and" at the end of subparagraph (D), 
(B) by striking out the period at the end of subparagraph 
(E) and inserting in lieu thereof "; and", and 
(C) by adding at the end thereof the following new sub-
paragraph : 
"(F) any allowance to which he is entitled under subsec-
tion (m), but only if his spouse does not have in effect a 
withhokling exemption certificate claiming such allowance." 
(2) WITHHOLDING ALLOWANCES BASED ON ITEMIZED DEDUC-
TIONS.—Section 3402 (relating to income tax collected at source) 
is amended by adding at the end thereof the following new sub-
section : 
"(m) WITHHOLDING ALLOWANCES BASED ON ITEMIZED DEDUC-
TIONS.— 
"(1) GENERAL RULE.—An employee shall be entitled to with-
holding allowances under this subsection with respect to a pay-
ment of w^ages in a number equal to the number determined by 
dividing by $700 the excess of— 
" (A) his estimated itemized deductions, over 
"(B) an amount equal to the sum of 10 percent of the 
first $7,500 of his estimated wages and 17 X)ercent of the 
remainder of his estimated wages. 
26 use 2. 
26 use 1-1563. 
60 
PUBLIC LAW 89-368-MAR. 15, 1966 
[80 STAT. 
For purposes of this subsection, fractional numbers shall not be 
taken into account. 
" (2) DEFINITIONS.—For purposes of this subsection— 
"(A) ESTIMATED ITEMIZED DEDUCTIONS.—The term 'esti-
mated itemized deductions' means the aggregate amount 
which he reasonably expects will be allowable as deductions 
26'us*cVi388 
under chapter 1 (other than the deductions referred to in 
78 Stat. 23. ' 
sections 141 and 151 and other than the deductions required 
to be taken into account in determining adjusted gross in-
come under section 62) for the estimation year. In no case 
shall such aggregate amount be greater than (i) the amount 
of such deductions shown on his return of tax under subtitle 
A for the taxable year preceding the estimation year, or (ii) 
in the case of an employee who did not show such deductions 
on his return for such preceding taxable year, an amount 
equal to the lesser of $1,000 or 10 percent of the wages shown 
on his return for such preceding taxable year. 
"(B) ESTIMATED WAGES.—^The term 'estimated wages' 
means the aggregate amount which he reasonably expects 
will constitute wages for the estimation year. In no case 
shall such aggregate amount be less than the amount of 
wages shown on his return for the taxable year preceding the 
estimation year. 
"(C) ESTIMATION YEAR.—In the case of an employee who 
files his return on the basis of a calendar year, the term 
'estimation year' means— 
"(i) with respect to payments of wages after April 30 
and on or before December 31 of any calendar year, such 
calendar year, and 
"(ii) with respect to payments of wages on or after 
January 1 and before May 1 of any calendar year, the 
preceding calendar year (except that with respect to an 
exemption certificate furnished by an employee after he 
has filed his return for the preceding calendar year, such 
term means the current calendar year). 
In the case of an employee who files his return on a basis 
other than the calendar year, his estimation year, and the 
amounts deducted and withheld to be governed by such esti-
mation year, shall be determined under regulations prescribed 
by the Secretary or his delegate. 
"(3) 
SPECIAL RULES.— 
"(A) MARRIED INDIVIDUALS.—The number of withholding 
allowances to which a husband and wife are entitled under 
this subsection shall be determined on the basis of their com-
bined wages and deductions. 
This subparagraph shall not 
apply to a husband and wife who filed separate returns for 
the taxable year preceding the estimation year and who rea-
sonably expect to file separate returns for the estimation year. 
"(B) ONLY ONE CERTIFICATE TO BE IN EFFECT.—In the case 
of any employee, withholding allowances under this subsec-
tion may not be claimed with more than one employer at any 
one time. 
"(C) TERMINATION or EFFECTIVENESS.—In the case of an 
employee who files his return on the basis of a calendar year, 
that portion of a withholding exemption certificate which 
relates to allowances under this subsection shall not be effec-
tive with respect to payments of wages after the first April 30 
following the close of the estimation year on which it is based. 
26 u s e 1-1388. 
80 STAT.] 
PUBLIC LAW 89-368-MAR. 15, 1966 
61 
"(D) LIMITATION.—In the case of employees whose esti-
mated wages are at levels at which the amounts deducted and 
withheld under this chapter generally are insufficient (taking 
into account a reasonable allowance for deductions and 
exemptions) to offset the liability for tax under chapter 1 with 
respect to the wages from which such amounts are deducted 
and withheld, the Secretary or his delegate may by regulation 
reduce the withholding allowances to which such employees 
would, but for this subparagraph, be entitled under this 
subsection. 
"(E) TREATMENT or ALLOWANCES.—For purposes of this 
title, lany withholding allowance under this subsection shall 
be treated as if it were denominated a withholding exemption. 
"(4) 
AUTHORITY TO PRESCRIBE TABLES.—The Secretary or his 
delegate may prescribe tables pursuant to which employees shall 
determine the number of withholding allowances to which they 
are entitled under this subsection (in lieu of making such deter-
mination under paragraphs (1) and (3)). Such tables shall be 
consistent with the provisions of paragraphs (1) and (3), except 
that such tables— 
"(A) shall provide for entitlement to withholding allow-
ances based on reasonable wage and itemized deduction 
brackets, and 
"(B) may increase or decrease the number of withholding 
allowances to which employees in the various wage and item-
ized deduction brackets would, but for this subparagraph, be 
entitled to^ the end that, to the extent practicable, amounts 
deducted and withheld under this chapter (i) generally do 
not exceed the liability for tax under chapter 1 with respect 
to the wages from which such amounts are deducted and with-
held, and (ii) generally are sufficient to offset such liability 
for tax." 
(3) STATUS DETERMINATION DATE.—The last sentence of section 
3402(f) (3) (B) is amended to read as follows: "For purposes of 
this subparagraph, the term 'status detennination date' means 
January 1, May 1, July 1, and October 1 of each year." 
(4) CIVIL PENALTY.— 
(A) Subchapter B of chapter 68 (relating to assessable ^^^^^^^ ^^^'" 
penalties) is amended by adding at the end thereof the fol-
lowing new section: 
"SEC. 6682. FALSE INFORMATION WITH RESPECT TO WITHHOLDING 
ALLOWANCES BASED ON ITEMIZED DEDUCTIONS. 
"(a) CIVIL PENALTY.—In addition to any criminal penalty pro-
vided by law, if anv individual in claiming a withholding allowance 
under section 3402(f) (1) (F) states (1) as the amount of the wages 
(within the meaning of chapter 24) shown on his return for any tax-
able year an amount less than such wages actually shown, or (2) as 
the amount of the itemized deductions referred to in section 3402(m) 
shown on the return for any taxable year an amount greater than such 
deductions actually shown, he shall pay a penalty of $50 for such state-
ment, unless (1) such statement did not result in a decrease in the 
amounts deducted and withheld under chapter 24, or (2) the taxes 
imposed with respect to the individual under subtitle A tor the sue- 
^^ ^^*^ 1-1563. 
ceeding taxable year do not exceed the sum of (A) the credits against 
such taxes allowed by part IV of subchapter A of chapter 1, and 
(B) the payments of estimated tax which are considered payments on 
account of such taxes. 
"(b) 
DEFICIENCY PROCEDURES NOT TO APPLY.—Subchapter B of 
chapter 63 (relating to deficiency procedures for income, estate, and 
Ante, p. 59. 
26 u s e 31-48. 
26 u s e 6211-
6216. 
65-300 0-67—7 
68A Stat. 852. 
26 u s e 7205. 
Ante, p. 61. 
Ante, p. 61, 
62 
PUBLIC LAW 89-368-MAR. 15, 1966 
[80 STAT. 
gift taxes) shall not apply in respect of the assessment or collection 
of any penalty imposed by subsection (a)." 
(B) The table of sections of such subchapter B is amended 
by adding at the end thereof the following: 
"Sec. 6682. False information with respect to withholding allow-
ances based on itemized deductions." 
(5) CRIMINAL PENALTY.—Section Y205 (relating to fraudulent 
withholding exemption certificate or failure to supply informa-
tion) is amended— 
(A) by striking out "section 3402(f)" and inserting in 
lieu thereof "section 3402", and 
(B) by striking out "any penalty otherwise provided" 
and inserting in lieu thereof "any other penalty provided 
by law (except the penalty provided by section 6682)". 
(6) EFFECTIVE DATE.—The amendments made by paragraphs 
(1) and (2) of this subsection shall apply only with respect to 
remuneration paid after December 31,1966, but only with respect 
to withholding exemptions based on estimation years beginning 
after such date. 
(f) TRANSITIONAL DETERMINATION STATUS DATE.—Notwithstand-
ing section 3402(f)(3)(B) of the Internal Revenue Code of 1954, 
a withholding exemption certificate furnished the employer after the 
date of the enactment of this Act and before May 1, 1966, shall take 
effect with respect to the first payment of wages made on or after 
May 1, 1966, or the 10th day after the date on which such certificate 
is furnished to the employer, whichever is later, and at the election 
of the employer such certificate may be made effective with respect to 
any payment of wages made on or after the date on which such certifi-
cate is furnished. 
(g) 
EFFECTIVE DATE.—The amendments made by this section 
(other than subsection (e)) shall apply only with respect to remunera-
tion paid after April 30,1966. 
SEC. 102. ESTIMATED TAX IN CASE OF INDIVIDUALS. 
(a) iNCiiUSioN OF SELF-EMPLOYMENT TAX IN ESTIMATED TAX.— 
26 use 6015. 
Section 6015(c) (relating to definition of estimated tax in the case 
of an individual) is amended to read as follows: 
"(c) ESTIMATED TAX.—For purposes of this title, in the case of an 
individual, the term 'estimated tax' means— 
"(1) the amount which the individual estimates as the amount 
of tlie income tax imposed by chapter 1 for the taxable year, plus 
"(2) the amount which the individual estimates as the amount 
2
^
6 use 1401- 
Qf ti\e self-employment tax imposed by chapter 2 for the taxable 
year, minus 
"(3) the amount which the individual estimates as the sum of 
any credits against tax provided by part IV of subchapter A of 
chapter 1." 
(b) 
ADDITION TO TAX FOR UNDERPAYMENT or ESTIMATED TAX.— 
26 use 6654. 
(1) Sectiou 665i(a) (relating to addition to the tax foT Under-
payment of estimated tax by an individual) is amended by insert-
ing after "cliapter 1" the following: "and the tax under chapter 
2". 
(2) Section 6654(d) is amended to read as follows: 
" (d) EXCEPTION.—Notwithstanding the provisions of the preceding 
subsections, the addition to the tax with respect to any underpayment 
of any installment shall not be imi:)osed if the total amount of all pay-
26 u s e 1-1388. 
1403 
26 u s e 31-48. 
80 STAT.] 
PUBLIC LAW 89-368-MAR. 15, 1966 
63 
ments of estimated tax made on or before the last date prescribed for 
the payment of such installment equals or exceeds the amount which 
would have been required to be paid on or before such date if the esti-
mated tax were whichever of the following is the least— 
"(1) The tax shown on the return of the individual for the 
preceding taxable year.^ if a return showing a liability for tax was 
filed by the individual for the preceding taxable year and such 
preceding year was a taxable year of 12 months. 
"(2) An amount equal to 70 percent (66% percent in the case 
of individuals referred to in section 6073(b), relating to income 
^SA stat. vso; 
from farming or fishing) of the tax for the taxable year com- ^^26*usc^6o'73. 
puted by placing on an annualized basis the taxable income for 
the months in the taxable year ending before the month in which 
the installment is required to be paid and by taking into account 
the adjusted self-employment income (if the net earnings from 
self-employment (as defined in section 1402(a)) for the taxable 
^^ ^^^ ^'*°2-
year equal or exceed $400). For purposes of this paragraph— 
"(A) The taxable income shallbe placed on an annual-
ized basis by— 
"(i) multiplying by 12 (or, in the case of a taxable 
year of less than 12 months, the number of months in the 
taxable year) the taxable income (computed without 
deduction of personal exemptions) for the months in the 
taxable year ending before the month in which the 
installment is required to be paid, 
"(ii) dividing the resulting amount by the number 
of months in the taxable year ending before the month 
in which such installment date falls, and 
"(iii) deducting from such amount the deductions for 
personal exemptions allowable for the taxable year 
(such personal exemptions being determined as of the 
last date prescribed for payment of the installment). 
"(B) The term 'adjusted self-employment income' means— 
"(i) the net earnings from self-employment (as defined 
in section 1402(a)) for the months in the taxable year 
ending before the month in which the installment is 
required to be paid, but not more than 
"(ii) the excess of $6,600 over the amount determined 
by placing the wages (within the meaning of section 
1402(b)) for the months in the taxable year ending 
before the month in which the installment is required to 
be paid on an annualized basis in a manner consistent 
with clauses (i) and (ii) of subparagraph (A). 
"(3) An amount equal to 90 percent of the tax computed, at 
the rates applicable to the taxable year, on the basis of the actual 
taxable income and the actual self-employment income for the 
months in the taxable year ending before the month in which the 
installment is required to be paid as if such months constituted 
the taxable year. 
"(4) An amount equal to the tax computed, at the rates appli-
cable to the taxable year, on the basis of the taxpayer's status 
with respect to personal exemptions under section 151 for the 
2 6 use isi. 
taxable year, but otherwise on the basis of the facts shown on his 
return for, and the law applicable to, the preceding taxable year." 
64 
PUBLIC LAW 89-368-MAR. 15, 1966 
[80 STAT. 
68A Stat. 823 
26 u s e 6654. 
26 u s e 31-48 
26 u s e 6211. 
Ante, p. 62. 
74 Stat. 926. 
26 u s e 1402. 
^ 
(3) Section 6654(f) (relating to definition of tax for purposes 
Ante~'p/62." 
of subsections (b) and (d) of section 6654) is amended tx) read as 
follows: 
"(f) TAX COMPUTED AFTER 
APPLICATION OF CREDITS AGAINST 
TAX.^—For purposes of subsections (b) and (d), the term 'tax' 
means— 
2
6 use 1-13 88. 
iin\ 
the tax imposed by this chapter 1, plus 
1401^^^^"^°^' 
"(^) the tax imposed by chapter 2, minus 
"(3) the credits against tax allowed by part IV of subchapter 
A of chapter 1, other than the credit against tax provided by 
section 31 (relating to tax withheld on wages)." 
(4) Section 6211 (b) (1) (relating to definition of a deficiency) 
is amended by striking out "chapter 1" and inserting in lieu 
thereof "subtitle A". 
26 use 7701. 
^5^ Section 7701 (a) (relating to definitions) is amended by 
adding at the end thereof the following new paragraph: 
"(34) ESTIMATED INCOME TAX.—The term 'estimated income 
tax' means— 
"(A) in the case of an individual, the estimated tax as 
defined in section 6015(c), or 
"(B) in the case of a corporation, the estimated tax as 
2
6 use 6016. 
defined in section 6016 (b)." 
(6) Section 1403(b) (cross references) is amended by adding 
at the end thereof the following new paragraph: 
"(3) For provisions relating to declarations of estimated tax on 
self-employment income, see section 6015." 
(c) MINISTERS, MEMBERS OF RELIGIOUS ORDERS, AND CHRISTIAN SCI-
ENCE PRACTITIONERS.—Section 1402 (e) (3) (relating to effective date of 
waiver certificates) is amended by adding at the end thereof the 
following new subparagraph: 
"(E) For purposes of sections 6015 and 6654, a waiver 
certificate described in paragraph (1) shall be treated as 
taking effect on the first day of the first taxable year begin-
ning after the date on which such certificate is filed." 
(d) EFFECTIVE DATE.—The amendments made by subsections (a), 
(b), and (c) shall apply with respect to taxable years beginning after 
December 31, 1966. 
SEC. 103. UNDERPAYMENT OF INSTALLMENTS OF ESTIMATED INCOME 
TAX IN CASE OF INDIVIDUALS. 
(a) I N GENERAL.—Section 6654(b) (relating to amount of under-
payment), and section 6654(d) (relating to exception) as amended 
by section 102(b) (2) of this Act, are amended by striking out "70 
percent" each place it appears and inserting in lieu thereof "80 
percent". 
(b) EFFECTIVE DATE.—The amendments made by subsection (a) 
shall apply with respect to taxable years beginning aft«r December 
31,1966. 
SEC. 104. INSTALLMENT PAYMENTS OF ESTIMATED INCOME TAX BY 
CORPORATIONS. 
(a) I N GENERAL.—Subsection (a) of section 6154 (relating to 
installment payments of estimated income tax by corporations) is 
amended to read as follows: 
"(a) AMOUNT AND TIME FOR PAYMENT OF EACH INSTALLMENT.— 
The amount of estimated tax (as defined in section 6016(b)) with 
respect to which a declaration is required under section 6016 shall be 
paid as follows: 
"(1) TAXABLE YEARS BEGINNING IN I966.—With respect to tax-
able years beginning after December 31, 1966, and before Jan-
78 Stat. 25. 
26 u s e 6154 
80 STAT.] 
PUBLIC LAW 89-368-MAR. 15, 1966 
65 
uary 1, 1967, such estimated tax shall be paid in installments in 
accordance with the following table: 
'If the declaration is timely filed on or before tlie 
15th day of the— 
4th month of the taxable year 
•ith month of the taxable year (but after the 15th day 
of the 4th month) 
flth month of the taxable year (but after the 16th day 
of the 6th month) 
— 
12th month of the taxable year (but after the 15th day 
of the 9th month) 
— 
The following percentages of the etstimated tax 
shall be paid on the 15th day of the— 
4th month 6th month 9th month 12th month 
"(2) TAXABLE YEARS BEGINNING AFTER I9 66.—With respect to 
taxable years beginning after December 31, 1966, such estimated 
tax shall be paid in installments in accordance with the following 
table: 
'If the declaration is timely filed on or before the 
15th day of the— 
4th month of the taxable year. 
6th month of the taxable year (but after the 15th day 
of the 4th month) 
9th month of the taxable year (but after the 15th day 
of the 6th month) 
I2th month of the taxable year (but after the 15th day 
of the 9th month) 
The following percentages of the estimated tax 
slull be paid on the 15th day of the— 
4th month 6th month 9th month 12th month 
25 
26 
33J4 
25 
50 
25 
50 
100 
" (3) TIMELY FILING.—A declaration is timely filed for the pur-
poses of paragraphs (1) and (2) if it is not required by section 
6074(a) to be filed on a date (determined without regard to any 
extension of time for filing the declaration under section 6081) 
before the date it is actually filed. 
"(4) LATE FILING.—If the declaration is filed after the time 
prescribed in section 6074(a) (determined without regard to any 
extension of time for filing the declaration under section 6081), 
there shall be paid at the time of such filing all installments of 
estimated tax which would have been payable on or before such 
time if the declaration had been filed within the time prescribed 
in section 6074(a), and the remaining installments shall be paid 
at the times at which, and in the amounts in which, they would 
have been payable if the declaration had been so filed." 
(b) EFFECTIVE DATE.—The amendment made by subsection (a) 
shall apply with respect to taxable years beginning after December 31, 
1965. 
26 u s e 6074. 
26 u s e 6081. 
TITLE II—POSTPONEMENT OF CERTAIN EXCISE TAX 
RATE REDUCTIONS 
SEC. 201. PASSENGER AUTOMOBILES. 
(a) 
POSTPONEMENT OF RATE REDUCTIONS.—Subparagraph (A) 
of 
section 4061 (a) (2) (relating to imposition of tax) is amended to read 
as follows: 
"(A) Articles enumerated in subparagraph (B) are taxable at 
whichever of the following rates is applicable: 
"7 percent for the period beginning with the day after the 
date of the enactment of the Tax Adjustment Act of 1966 
through March 31, 1968. 
"2 percent for the period April 1,1968, through December 31, 
1968. 
"1 percent fbr the period after December 31, 1968." 
79 Stat. 136. 
26 u s e 4061. 
66 
PUBLIC LAW 89-368-MAR. 15, 1966 
[80 STAT. 
26USC64U 
(^) CONFORMING AMENDMENT.—Section 6412(a)(1) (relating to 
floor stocks refunds on passenger automobiles, etc.) is amended by 
striking out "January 1, 1966, 1967, 1968, or 1969," and inserting in 
lieu thereof "January 1,1966, April 1,1968, or January 1,1969,". 
(c) EFFECTIVE DATE.—The amendment made by subsection (a) 
shall apply with respect to articles sold after the date of the enactment 
of this Act. 
SEC. 202. COMMUNICATION SERVICES. 
26 use 4251. 
^g^^ POSTPONEMENT OF RATE REDUCTIONS.—Section 4251 (relating 
to tax on communications) is amended— 
(1) By striking out subsection (a) (2) and inserting in lieu 
thereof: 
" (2) The rate of tax referred to in paragraph (1) is as follows: 
"Amounts paid pursuant to bills 
first rendered— 
Percent— 
"Before April 1, 1968 
10 
"After March 31, 1968, and before January 1, 1969 
1" 
(2) By striking out subsection (c) and inserting in lieu thereof: 
"(c) SPECIAL RULE.—For purposes of subsection (a), in the case 
of communications services rendered before February 1, 1968, for 
which a bill has not been rendered before April 1, 1968, a bill shall 
be treated as having been first rendered on March 31,1968. For pur-
poses of subsections (a) and (b), in the case of communications serv-
ices rendered after January 31, 1968, and before November 1, 1968, 
for which a bill has not been rendered before January 1, 1969, a bill 
shall be treated as having been first rendered on December 31, 1968." 
26 use 42 53. 
^^^ NONPROFIT HospiTALS.—Scctiou 4253 (relating to exemptions 
from tax on communications) is amended by adding at the end thereof 
the following new subsection: 
"(h) NONPROFIT HOSPITALS.—No tax shall be imposed under section 
4251 on any amount paid by a nonprofit hospital for services furnished 
to such organization. For purposes of this subsection, the term 'non-
profit hospital' means a hospital referred to in section 503(b) (5) which 
is exempt from income tax under section 501 (a)." 
(c) EFFECTIVE DATE.—The amendments made by subsections (a) 
and (b) shall apply to amounts paid pursuant to bills first rendered 
on or after April 1, 1966, for services rendered on or after such date. 
In the case of amounts paid pursuant to bills rendered on or after such 
date for services which were rendered before such date and for which 
no previous bill was rendered, such amendments shall apply except with 
respect to such services as were rendered more than 2 months before 
such date. In the case of services rendered more than 2 months before 
26 use 4251- 
suci^ date, the provisions of subchapter B of chapter 33 of the Code 
in effect at the time such services were rendered, subject to the pro-
79 Stat. 156. 
A'ision of sectiou 701 (b) (2) of the Excise Tax Reduction Act of 1965, 
note. 
shall apply to the amounts paid for such services. 
TITLE III—MISCELLANEOUS PROVISIONS 
SEC. 301. DISALLOWANCE OF DEDUCTION FOR CERTAIN INDIRECT 
CONTRIBUTIONS TO POLITICAL PARTIES. 
26 use 261-275. 
^^^ DiSALLowANCE.—Part I X of Subchapter B of chapter 1 (relat-
ing to items not deductible) is amended by adding at the end thereof 
the following new section: 
"SEC. 276. CERTAIN 
INDIRECT 
CONTRIBUTIONS TO POLITICAL 
PARTIES. 
"(a) DISALLOWANCE OF DEDUCTION.—No deduction otherwise allow-
able under this chapter shall be allowed for any amount paid or 
incurred for— 
26 use 503. 
26 use 501. 
4254. 
68A Stat. 82. 
26 use 271. 
80 STAT.] 
PUBLIC LAW 89-368-MAR. 15, 1966 
67 
"(1) advertising in a convention program of a political party, 
or in an^ other publication if any part of the proceeds of such 
publication directly or indirectly inures (or is intended to inure) 
to or for the use of a political party or a political candidate, 
"(2) admission to any dinner or program, if any part of the 
proceeds of such dinner or program directly or indirectly inures 
(or is intended to inure) to or for the use of a political party or a 
political candidate, or 
"(3) admission to an inaugural ball, inaugural gala, inau-
gural parade, or inaugural concert, or to any similar event which 
is identified with a political party or a political candidate. 
" (b) DEFINITIONS.—For purposes of this section— 
"(1) POLITICAL PARTY.—The term 'political party' means— 
"(A) a political party; 
"(B) a National, State, or local committee of a political 
party; or 
"(C) a committee, association, or organization, whether 
incorporated or not, which directly or indirectly accepts con-
tributions (as defined in section 271 (b)(2)) or make expendi-
tures (as defined in section 271(b)(3)) tor the purpose of 
influencing or attempting to influence the selection, nomina-
tion, or election of any individual to any Federal, State, or 
local elective public office, or the election of presidential and 
vice-presidential electors, whether or not such individual or 
electors are selected, nominated, or elected. 
"(2) 
PROCEEDS INURING TO OR FOR THE USE OF POLITICAL CANDI-
DATES.—Proceeds shall be treated as inuring to or for the use of 
a political candidate only if— 
" (A) such proceeds may be used directly or indirectly for 
the purpose of furthering his candidacy tor selection, nom-
ination, or election to any elective public office, and 
"(B) such proceeds are not received by such candidate in 
the ordinary course of a trade or business (other than the 
trade or business of holding elective public office). 
"(c) 
CROSS REFERENCE.— 
"For disallowance of certain entertainment, etc., expenses, see 
section 274." 
(b) CLERICAL AMENDMENT.—The table of sections for such part 
I X is amended by adding at the end thereof the following new item: 
"Sec. 276. Certain indirect contributions to political parties." 
(c) EFFECTIVE DATE.—The amendments made by subsections (a) 
and (b) shall apply to taxable years be^nning after December 31, 
1965, but only witn respect to amounts paid or incurred after the date 
of the enactment of this Act. 
SEC. 302. BENEFITS AT AGE 72 FOR CERTAIN UNINSURED INDI-
VIDUALS. 
(a) MONTHLY BENEFITO.—Title II of the Social Security Act is 
amended by adding at the end thereof the following new section: 
" B E N E F I T S AT AGE 72 FOR CERTAIN UNINSURED INDIVIDUALS 
"Eligibility 
"Sec. 228. (a) Every individual who— 
"(1) has attained the age of 72, 
" (2) (A) attained such age before 1968, or (B) has not less than 
3 quarters of coverage, whenever acquired, for each calendar year 
elapsing after 1966 and before the year in which he attained such 
age, 
42 use 401-427. 
68 
PUBLIC LAW 89-368-MAR. 15, 1966 
[80 STAT. 
"(3) is a resident of the United States (as defined in subsec-
tion (e)), and is (A) a citizen of the United States or (B) an 
alien lawfully admitted for permanent residence who has resided 
42 use 41^0. 
i^ the United States (as defined in section 210(i)) continuously 
during the 5 years immediately preceding the month in which he 
files application under this section, and 
"(4) has filed apjplication for benefits under this section, 
shall (subject to the limitations in this section) be entitled to a benefit 
under this section for each month beginning with the first month after 
September 1966 in which he becomes so entitled to such benefits and 
ending with the month preceding the month in which he dies. No 
application under this section which is filed by an individual more 
than 3 months before the first month in which he meets the require-
ments of paragraphs (1), (2), and (3) shall be accepted as an appli-
cation for purposes of this section. 
"Benefit Amount 
"(b) (1) Except as provided in paragraph (2), the benefit amount 
to which an individual is entitled under this section for any month 
shall be $35. 
"(2) If both husband and w'ife are entitled (or upon application 
would be entitled) to benefits under this section for any month, the 
amount of the husband's benefit for such month shall be $35 and the 
amount of the wife's benefit for such month shall be $17.50. 
"Seduction for Governmental Pension System Benefits 
"(c)(1) The benefit amount of any individual under this section 
for any month shall be reduced (but not below^ zero) by the amount 
of any periodic benefit under a governmental pension system for which 
he is eligible for such month. 
" (2) In the case of a husband and wife only one of whom is entitled 
to benefits under this section for any month, the benefit amount, after 
any reduction under paragraph (1), shall be further reduced (but 
not below zero) by the excess (if any) of (A) the total amount of any 
periodic benefits under governmental pension systems for which the 
spouse who is not entitled to benefits under this section is eligible for 
such month, over (B) $17.50. 
"(3) In the case of a husband and wife both of whom are entitled 
to benefits under this section for any month— 
" (A) the benefit amount of the wife, after any reduction under 
paragraph (1), shall be further reduced (but not below zero) by 
the excess (if any) of (i) the total amount of any periodic benefits 
under governmental pension systems for which the husband is 
eligible for such month, over (ii) $35, and 
"(B) the benefit amount of the husband, after any reduction 
under paragraph (1), shall be further reduced (but not below 
zero) by the excess (if any) of (i) the total amount of any periodic 
benefits under governmental pension systems for which the wife 
is eligible for such month, over (ii) $17.50. 
"(4) For purposes of this subsection, in determining whether an 
individual is eligible for periodic benefits under a governmental pen-
sion system— 
"(A) such individual shall be deemed to have filed application 
for such benefits, 
"(B) to the extent that entitlement depends on an application 
by such individual's spouse, such spouse shall be deemed to have 
filed application, and 
80 STAT.] 
PUBLIC LAW 89-368-MAR. 15, 1966 
69 
"(C) to the extent that entitlement depends on such individual 
or his spouse having retired, such individual and his spouse shall 
be deemed to have retired before the month for which the deter-
mination of eligibility is being made. 
"(5) For purposes of this subsection, if any periodic benefit is pay-
able on any basis other than a calendar month, the Secretary shall 
allocate the amount of such benefit to the appropriate calendar months. 
"(6) If, under the foregoing provisions of this section, the amount 
payable for any month would be less than $1, such amount shall be 
reduced to zero. In the case of a husband and wife both of whom are 
entitled to benefits under this section for the month, the preceding 
sentence shall be applied with respect to the aggregate amount so 
payable for such month. 
"(7) If any benefit amount computed under the foregoing provi-
sions of this section is not a multiple of $0.10, it shall be raised to the 
next higher multiple of $0.10. 
"(8) Under regulations prescribed by the Secretary, benefit pay-
ments under this section to an individual (or aggregate benefit 
payments under this section in the case of a husband and wife) of 
less than $5 may be accumulated until they equal or exceed $5. 
''Suspension for Months in Which Cash Payments Are Made Under 
Public Assistance 
"(d) The benefit to which any individual is entitled under this 
section for any month shall not be paid for such month if— 
"(1) such individual receives aid or assistance in the form of 
money payments in such month under a State plan approved 
under title I,_iy, _X, XIV, or XVI, or 
_ 
i,m ",^,^f°/i«r' 
"(2) such individual's husband or wife receives such aid or 
assistance in such month, and under the State plan the needs of 
such individual were taken into account in determining eligibility 
for (or amount of) such aid or assistance, 
unless the State agency administering or supervising the adminis-
tration of such plan notifies the Secretary, at such time and in such 
manner as may be prescribed in accordance with regulations of the 
Secretary, that such payments to such individual (or such individual's 
husband or wife) under such plan are being terminated with the pay-
ment or payments made in such month. 
"Suspension Where Individual Is Residing Outside the United States 
"(e) The benefit to which any individual is entitled under this 
section for any month shall not be paid if, during such month, such 
individua' '^ not a resident of the United States. 
For purposes of 
this subsection, the term 'United States' means the 50 States and the 
District of Columbia. 
"Treatment as Monthly Insurance Benefits 
"(f) For purposes of subsections (t) and (u) of section 202, and of 
section 1840, a monthly benefit under this section shall be treated as a ^ 
monthly insurance benefit payable under section 202. 
"Annual Reimbursement of Federal Old-Age and Survivors Insurance 
Trust Fund 
"(g) There are authorized to be appropriated to the Federal Old-
Age and Survivors Insurance Trust Fund for the fiscal year ending-
June 30, 1069, and for each fiscal year thereafter, such sums as the 
1201, 1351, 1381. 
42 u s e 402, 
70 
PUBLIC LAW 89-368-MAR. 15, 1966 
[80 STAT. 
Secretary of Health, Education, and Welfare deems necessary on 
account of— 
"(1) payments made under this section during the second pre-
ceding fiscal year and all fiscal years prior thereto to individuals 
who, as of the beginning of the calendar year in which falls the 
month for which payment was made, had less than 3 quarters of 
coverage, 
"(2) the additional administrative expenses resulting from the 
payments described in paragraph (1), and 
"(3) any loss in interest to such Trust Fund resulting from 
such payments and expenses, 
in order to place such Trust Fund in the same position at the end of 
such fiscal year as it would have been in if such payments had not 
been made. 
"Definitions 
"(h) For purposes of this section— 
" (1) The term 'quarter of coverage' includes a quarter of cover-
age as defined in section 5(1) of the Railroad Retirement Act of 
60 Stat. 733. 
1937. 
45 use 228e. 
a ^2) Tlic term 'governmental pension system' means the insur-
ance system established by this title or any other system or fund 
established by the United States, a State, any political subdivision 
of a State, or any wholly owned instrumentality of any one or 
more of the foregoing which provides for payment of (A) pen-
sions, (B) retirement or retired pay, or (C) annuities or similar 
amounts payable on account of personal services performed by any 
individual (not including any payment under any workmen's com-
pensation law or any payment by the Veterans' Administration 
as compensation for service-connected disability or death), 
"(3) The term 'periodic benefit' includes a benefit payable in 
a lump sum if it is a commutation of, or a substitute for, periodic 
payments. 
" (4) The determination of whether an individual is a husband 
or wife for any month shall be made under subsection (h) of 
42 use 4
1
^
6 
section 216 without regard to subsections (b) and (f) of section 
(b) CERTAIN APPLICATIONS UNDER 1965 AMENDMENTS.—For pur-
poses of paragraph (4) of section 228(a^ of the Social Security Act 
(added by subsection (a) of this section), an application filed under 
42 use 4^^^ 
section 103 of the Social Security Amendments of 1965 before July 
note. 
1966 shall be regarded as an application under such section 228 and 
shall, for purposes of such paragraph and of the last sentence of such 
section 228(a), be deemed to have been filed in July 1966, unless the 
person by whom or on whose behalf such application was filed notifies 
the Secretary that he does not want such application so regarded. 
Ante, p. 67. 
'i'-i'. 
. ' ' , ' i • . . • ' • 
Ci 
' .'5 
. » 
• 
. 
I ' • ' . • • 
t V ^ > ' , 
80 STAT.] 
PUBLIC LAW 89-36 9-MAR. 16, 1966 
71 
SEC. 303. TEMPORARY DUTY-FREE ENTRY FOR GIFTS FROM MEM-
BERS OF ARMED FORCES IN COMBAT ZONES. 
(a) GIFTS COSTING $50 OR LESS.—Subpart B of part 1 of the appen-
tlix to the Tariff Schedules of the United States (19 U.S.C. 1202) is 
amended by inserting after item 915.20 the following new item: 
915.25 
Articles constituting a bona flde gift from a member 
of the Armed Forces of the United States serving 
in a combat zone (within the meaning of section 
112(c) of the Internal Revenue Code of 1954) to the 
extent such articles in any shipment do not exceed 
$50 In aggregate retail value in the country of ship-
ment and with such limitations on the importation 
of alcoholic beverages and tobacco products as the 
Secretary of the Treasury may prescribe, if such 
articles were purchased In or through authorized 
agencies of the Armed Forces of the United States 
or in accordance with regulations prescribed by 
the Secretary of Defense 
Free (see 
head-
note 2 
of this 
sub-
part) 
Free (see 
head-
note 2 
of this 
sub-
part) 
On or 
before 
12/31/67 
(b) CLERICAL AMP:NDMENT.—Headnote 2 for subpart B of part 1 of 
such appendix is amended by striking out "item 915.20" and inserting 
in lieu thereof "items 915.20 and 915.25". 
(c) EFFECTIVE DATE.—The amendments made by this section shall 
apply with respect to articles entered, or withdrawn fi-om wniohouse, 
tor consumption after the date of the enactment of this Act. 
Approved March 15, 1966, 8:15 p.m. 
77A Stat. 434. 
Public Law 89-369 
AN ACT 
March 16, 1966 
To provide for the participation of the United States in the Asian Development 
[H. R. I2563] 
Bank. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States 
of America 
in Congress assembled^ That this Act me'^f B"i!k^Ac'°^" 
may be cited as the "Asian Development Bank Act". 
ACCEPTANCE 
OF 
MEMBERSHIP 
SEC. 2. The President is hereby authorized to accept membership 
for the United States in the Asian Development Bank (hereinafter 
referred to as the "Bank") provided for by the agreement establish-
ing the Bank (hereinafter referred to as the "agreement") deposited 
in the archives of the United Nations. 
SEC. 3. (a) The President, by and with the advice and consent of 
the Senate, shall appoint a Governor of the Bank, an alternate for the 
Governor, and a Director of the Bank. 
(b) No person shall be entitled to receive any salary or other 
compensation from the United States for services as a Governor or 
Alternate Governor. 
The Director may, in the discretion of the 
President, receive such compensation, allowances, and other benefits 
as, together with those received hj him from the Bank, will equal 
those authorized for a Chief of Mission, class 2, within the meaning 
of the Foreign Service Act of 1946, as amended. 
SEC. 4. (a) The policies and operations of the representatives of 
the United States on the Bank shall be coordinated with other United 
States policies in such manner as the President shall direct. 
• (b) An annual report with respect to United States participation 
in the Bank shall be submitted to the Congress by such agency or 
officer as the President shall designate. 
Presidential ap-
pointees. 
60 Stat. 999. 
22 u s e 801 
note. 
Report to Con-