Wage Bracket Method Tables for Income Tax Withholding
SINGLE Persons—BIWEEKLY Payroll Period
(For Wages Paid through December 2019)
And the wages are– And the number of withholding allowances claimed is—
At least But less than 0 1 2 3 4 5 6 7 8 9 10
The amount of income tax to be withheld is—
$245
256
267
278
289		 $256
267
278
289
300		 $10
12
13
14
15		 $0
0
0
0
0		 $0
0
0
0
0		 $0
0
0
0
0		 $0
0
0
0
0		 $0
0
0
0
0		 $0
0
0
0
0		 $0
0
0
0
0		 $0
0
0
0
0		 $0
0
0
0
0		 $0
0
0
0
0
300
311
322
333
344		 311
322
333
344
355		 16
17
18
19
20		 0
1
2
3
4		 0
0
0
0
0		 0
0
0
0
0		 0
0
0
0
0		 0
0
0
0
0		 0
0
0
0
0		 0
0
0
0
0		 0
0
0
0
0		 0
0
0
0
0		 0
0
0
0
0
355
366
377
388
399		 366
377
388
399
410		 21
23
24
25
26		 5
6
7
9
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
410
421
432
443
454		 421
432
443
454
465		 27
28
29
30
31		 11
12
13
14
15		 0
0
0
0
0		 0
0
0
0
0		 0
0
0
0
0		 0
0
0
0
0		 0
0
0
0
0		 0
0
0
0
0		 0
0
0
0
0		 0
0
0
0
0		 0
0
0
0
0
465
476
487
498
509		 476
487
498
509
529		 32
34
35
36
37		 16
17
18
20
21		 0
1
2
3
5		 0
0
0
0
0		 0
0
0
0
0		 0
0
0
0
0		 0
0
0
0
0		 0
0
0
0
0		 0
0
0
0
0		 0
0
0
0
0		 0
0
0
0
0
529
549
569
589
609		 549
569
589
609
629		 40
42
44
47
49		 23
25
27
29
31		 7
9
11
13
15		 0
0
0
0
0		 0
0
0
0
0		 0
0
0
0
0		 0
0
0
0
0		 0
0
0
0
0		 0
0
0
0
0		 0
0
0
0
0		 0
0
0
0
0
629
649
669
689
709		 649
669
689
709
729		 52
54
56
59
61		 33
35
37
39
42		 17
19
21
23
25		 1
3
5
7
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
729
749
769
789
809		 749
769
789
809
829		 64
66
68
71
73		 44
47
49
51
54		 27
29
31
33
35		 11
13
15
17
19		 0
0
0
1
3		 0
0
0
0
0		 0
0
0
0
0		 0
0
0
0
0		 0
0
0
0
0		 0
0
0
0
0		 0
0
0
0
0
829
849
869
889
909		 849
869
889
909
929		 76
78
80
83
85		 58
59
61
63
66		 37
39
42
44
47		 21
23
25
27
29		 5
7
9
11
13		 0
0
0
0
0		 0
0
0
0
0		 0
0
0
0
0		 0
0
0
0
0		 0
0
0
0
0		 0
0
0
0
0
929 949 88 68 49 31 15 0 0 0 0 0 0
Source: Internal Revenue Service.

Wage Bracket Method Tables for Income Tax Withholding
MARRIED Persons—BIWEEKLY Payroll Period
(For Wages Paid through December 2019)
And the wages are– And the number of withholding allowances claimed is—
At least But less than 0 1 2 3 4 5 6 7 8 9 10
The amount of income tax to be withheld is—
$484 $494 $4 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
494
504
524
544
564		 504
524
544
564
584		 5
6
8
10
12		 0
0
0
0
0		 0
0
0
0
0		 0
0
0
0
0		 0
0
0
0
0		 0
0
0
0
0		 0
0
0
0
0		 0
0
0
0
0		 0
0
0
0
0		 0
0
0
0
0		 0
0
0
0
0
584
604
624
644
664		 604
624
644
664
684		 14
16
18
20
22		 0
0
2
4
6		 0
0
0
0
0		 0
0
0
0
0		 0
0
0
0
0		 0
0
0
0
0		 0
0
0
0
0		 0
0
0
0
0		 0
0
0
0
0		 0
0
0
0
0		 0
0
0
0
0
684
704
724
744
764		 704
724
744
764
784		 24
26
28
30
32		 8
10
12
14
16		 0
0
0
0
0		 0
0
0
0
0		 0
0
0
0
0		 0
0
0
0
0		 0
0
0
0
0		 0
0
0
0
0		 0
0
0
0
0		 0
0
0
0
0		 0
0
0
0
0
784
804
824
844
864		 804
824
844
864
884		 34
36
38
40
42		 18
20
22
24
26		 2
4
6
8
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
884
904
924
944
964		 904
924
944
964
984		 44
46
48
50
52		 28
30
32
34
36		 12
14
16
18
20		 0
0
0
2
4		 0
0
0
0
0		 0
0
0
0
0		 0
0
0
0
0		 0
0
0
0
0		 0
0
0
0
0		 0
0
0
0
0		 0
0
0
0
0
984
1,004
1,024
1,044
1,064		 1,004
1,024
1,044
1,064
1,084		 54
56
58
60
62		 38
40
42
44
46		 22
24
26
28
30		 6
8
10
12
14		 0
0
0
0
0		 0
0
0
0
0		 0
0
0
0
0		 0
0
0
0
0		 0
0
0
0
0		 0
0
0
0
0		 0
0
0
0
0
1,084
1,104
1,124
1,144
1,164		 1,104
1,124
1,144
1,164
1,184		 64
66
68
70
72		 48
50
52
54
56		 32
34
36
38
40		 16
18
20
22
24		 0
1
3
5
7		 0
0
0
0
0		 0
0
0
0
0		 0
0
0
0
0		 0
0
0
0
0		 0
0
0
0
0		 0
0
0
0
0
1,184
1,204
1,224
1,244
1,264		 1,204
1,224
1,244
1,264
1,284		 74
76
79
81
83		 58
60
62
64
66		 42
44
46
48
50		 26
28
30
32
34		 9
11
13
15
17		 0
0
0
0
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
1,284
1,304
1,324
1,344
1,364		 1,304
1,324
1,344
1,364
1,384		 86
88
91
93
95		 68
70
72
74
76		 52
54
56
58
60		 36
38
40
42
44		 19
21
23
25
27		 3
5
7
9
11		 0
0
0
0
0		 0
0
0
0
0		 0
0
0
0
0		 0
0
0
0
0		 0
0
0
0
0
1,384
1,404		 1,404
1,424		 98
100		 79
81		 62
64		 46
48		 29
31		 13
15		 0
0		 0
0		 0
0		 0
0		 0
0

Source: Internal Revenue Service.

TABLE 2—BIWEEKLY Payroll Period
(a) SINGLE person (including head of household)— (b) MARRIED person—
If the amount of wages (after subtracting withholding allowances) is: The amount of income tax
to withhold is:		 If the amount of wages (after subtracting withholding allowances) is: The amount of income tax
to withhold is:
Not over $146 . . . . . . . . . . $0 Not over $454 . . . . . . . . . . $0
Over— But not over— of excess over— Over— But not over— of excess over—
$146 —$519 $0.00 plus 10% —$146 $454 —$1,200 $0.00 plus 10% —$454
$519 —$1,664 $37.30 plus 12% —$519 $1,200 —$3,490 $74.60 plus 12% —$1,200
$1,664 —$3,385 $174.70 plus 22% —$1,664 $3,490 —$6,931 $349.40 plus 22% —$3,490
$3,385 —$6,328 $553.32 plus 24% —$3,385 $6,931 —$12,817 $1,106.42 plus 24% —$6,931
$6,328 —$7,996 $1,259.64 plus 32% —$6,328 $12,817 —$16,154 $2,519.06 plus 32% —$12,817
$7,996 —$19,773 $1,793.40 plus 35% —$7,996 $16,154 —$24,006 $3,586.90 plus 35% —$16,154
$19,773 . . . $5,915.32 plus 37% —$19,773 $24,006 . . . $6,335.10 plus 37% —$24,006
Source: Internal Revenue Service.