Amount of One Withholding Allowance Weekly $80.80
Percentage Method Tables for Income Tax Withholding
(For Wages Paid in 2019)
TABLE 1—WEEKLY Payroll Period
(a) SINGLE person (including head of household)— (b) MARRIED person
If the amount of wages (after subtracting withholding allowances) is: 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 $73 . . . . . . . . . . $0 Not over $227 . . . . . . . . . . $0
Over — But not over— of excess over— Over— But not over— of excess over—
$73 —$260 $0.00 plus 10% —$73 $227 —$600 $0.00 plus 10% —$227
$260 —$832 $18.70 plus 12% —$260 $600 —$1,745 $37.30 plus 12% —$600
$832 —$1,692 $87.34 plus 22% —$832 $1,745 —$3,465 $174.70 plus 22% —$1,745
$1,692 —$3,164 $276.54 plus 24% —$1,692 $3,465 —$6,409 $553.10 plus 24% —$3,465
$3,164 —$3,998 $629.82 plus 32% —$3,164 $6,409 —$8,077 $1,259.66 plus 32% —$6,409
$3,998 —$9,887 $896.70 plus 35% —$3,998 $8,077 —$12,003 $1,793.42 plus 35% —$8,077
$9,887 . . . $2,957.85 plus 37% —$9,887 $12,003 . . . $3,167.52 plus 37% —$12,003
Source: Internal Revenue Service.