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Withholding Tax Tablesand
Instructions for Employersand Withholding Agents
REVISED January 12, 2021
ALABAMA DEPARTMENT OF REVENUEINCOME TAX ADMINISTRATION
DIVISION
WITHHOLDING TAX SECTIONP.O. Box 327480
Montgomery, AL 36132-7480www.revenue.alabama.gov
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PAGE 1
Mailing Addresses and Due Dates
If you make a single withholding tax payment of $750 or more,
you are required to electronically file both your payment and
yourwithholding tax return. The Department encourages taxpayers who
are not currently required to file electronically (those
remittingless than $750) to also file their withholding tax returns
and payments electronically.
On or before the last day of January each year, every employer
who has withheld tax during the preceding year must file FormA-3
with the Department together with a copy of each wage and tax
statement (Form W-2) issued for that year. Employers submitting25
or more statements or who have filed and paid electronically during
the year must submit this information through the Department'sWeb
site. Those submitting less than 25 and who have not filed and paid
electronically during the year are also encouraged to
fileelectronically as well. Employers with active withholding tax
accounts reporting no withholdings must still submit a zero A-3
form bythe end of January.
FORM
FORM A-1
FORM A-6
FORM A-3 AND W2’S(also include FORMS 1099 with AL tax
withheld)
FORM 1096/1099 (with no AL tax withheld)
GENERAL CORRESPONDENCE
REGISTRATION
FEDERAL EXPRESS AND UPS DELIVERIES
WEB SITE
MAILING ADDRESS
Alabama Department of RevenueWithholding Tax ReturnsP.O. Box
327483 Montgomery, AL 36132-7483
Same as Form A-1 above
Alabama Department of RevenueWithholding Tax SectionP.O. Box
327480Montgomery, AL 36132-7480
Alabama Department of RevenueP.O. Box 327489Montgomery, AL
36132-7489
Alabama Department of RevenueWithholding Tax SectionP.O. Box
327480Montgomery, AL 36132-7480
www.myalabamataxes.alabama.gov
Alabama Department of RevenueWithholding Tax SectionGordon
Persons Building, Room 4326 50 North Ripley St.Montgomery, AL
36104
www.revenue.alabama.gov
DUE DATE
The last day of the month followingthe end of the quarter being
filed
The 15th of the month following theend of the month being
filed
The last day of January followingthe end of the year being
filed
March 15th following the end of theyear being filed
N/A
Upon hiring employees
N/A
N/A
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IntroductionAlabama is one of many states which impose a state
tax on
personal income. State withholding tax is the money an employ-er
is required to withhold from each employee’s wages to paythe state
income tax of the employee. The employer pays nopart of the tax,
but is responsible for collecting and remitting thetax
withheld.
This booklet contains tax tables and general instructions
forcomputing, withholding, and remitting Alabama withholding
tax.Because many monthly, quarterly and annual withholding
taxreturns are now being filed electronically, coupons are no
longerautomatically mailed to employers. Employers must now
registerfor a withholding tax account number online. Accountants
andtax filing services must also register as agents to bulk
filethrough the Department’s Web site. To utilize one log on to
filefor multiple entities please complete Form BF-1 in order to
reg-ister as a bulk filing agent.
Employers and withholding agents must register with
theDepartment by completing a withholding tax application.
Theapplication must be completed and submitted online
atwww.myalabamataxes.alabama.gov.
State unemployment tax and local occupational taxes are
notadministered by the Department of Revenue. You can
obtaininformation concerning unemployment tax by writing to the
Ala-bama Department of Labor, Unemployment CompensationAgency, 649
Monroe Street, Montgomery, AL 36131, or call 334-954-4741. To
obtain information concerning local occupationaltax, you must
contact the city or county which is administeringthe tax.
The Forms A-1, A-6, and A-3 provided online may be repro-duced.
However, copies of Forms A-1, A-3, and A-6 should onlybe used on a
temporary basis. You should visit our Web sitefor online filing
information or contact the Withholding Tax Sec-tion at 334-242-1300
to request preprinted coupons.
If you have questions concerning Alabama withholding taxwhich
have not been addressed in this booklet, you can writeto the
Alabama Department of Revenue, Withholding Tax Sec-tion, P.O. Box
327480, Montgomery, AL 36132-7480 or call 334-242-1300. Our fax
number is 334-242-0112 and our Webaddress is
www.revenue.alabama.gov.
Wages Subject To Alabama Withholding Tax
For Alabama withholding tax purposes, the terms
“employer,”“employee,” and “wages” have the same meaning as
definedin the Internal Revenue Code except when the Alabama law
isin conflict with federal law. Wages for Alabama withholding
taxpurposes shall include those wages exempt from federal
with-holding if the wages represent taxable income under the
Ala-bama income tax law and there is no provision under the
Ala-bama law for a deduction corresponding to the allowable
federaldeduction.
Wages means all remuneration received for services per-formed by
an employee for an employer. This includes cash orthe cash value of
all remuneration, including benefits paid inmediums other than
cash. If the Internal Revenue Service hasdetermined that a
particular remuneration or benefit is wagesfor federal purposes,
this remuneration is considered wages forAlabama purposes unless
this item is specifically exempt byAlabama law.
The Internal Revenue Service exempts certain classes
ofemployment from withholding tax. Classes of employmentexempt for
federal purposes are also exempt for Alabama pur-poses. The chief
classes of exempt employment are domesticservices in private homes,
merchant seamen, duly ordainedministers performing duties of their
ministry, and agriculturalemployees. (Alabama does not follow the
federal requirementto withhold income tax on cash payments to
agricultural employ-ees where the payments are considered wages for
social se -cu ri ty purposes and FICA withholding is required.)
Public Law 91-569 provides an exemption from Alabamawithholding
tax for employees of air carriers if the employee isnot a resident
of Alabama or if he did not earn over 50% of hisincome in Alabama
the previous year.
Public Law 101-322 provides that employees of an
interstaterailroad and employees of an interstate motor carrier who
workin two or more states be taxed based on their state of
residency.
Public Law 106-489 provides that employees of a water car-rier,
including pilot, master, officer, or crewman, who operate inthe
navigable waters of more than one state be taxed basedon their
state of residency.
Public Law 111-97 referred to as the Military Spouses Res-idency
Relief Act, provides an exemption from Alabama with-holding tax for
non-resident employees whose spouse is anactive member of the US
Armed Services present in Alabamain compliance with military
orders. Affected employees shouldcomplete Form A-4MS (available in
this booklet and online) andprovide it to their employer with
required documentation.
The Submerged Lands Act of 1953 (SLA) affirmed state own-ership
and formally extended ownership of submerged lands tothree
geographical miles beyond a state’s coastline. Employeewages earned
within this 3 mile range are considered Alabamawages subject to
withholding.
Exclusions From Withholding TaxThe following federal code
sections are recognized by the
State of Alabama and therefore are excluded from an employ-ee’s
gross income. Amounts excluded under these sectionsshould not be
included in an employee’s wages and are not sub-ject to withholding
tax.
Section:1. 125 – Cafeteria Plans2. 219 – Retirement Savings3.
401(K) – Cash or Deferred Arrangement4. 401(K) Simple – Savings
Incentive Match Plan (CODA)5. 403(b) – Qualified Annuity Plan
(Teacher’s Retirement)6. 408(k) – Simplified Employee Pension7.
408(k)6 – Simplified Employee Pension – Salary Reduction
Arrangement8. 408(p) Simple – Savings Incentive Match Plan
(IRA) 9. 457 – Deferred Compensation Plans of State and Local
Governments and Tax Exempt Organizations.
Up to $25,000 of an employee’s compensation can beexempt from
Alabama income tax if the payments are receivedas severance pay,
unemployment compensation, terminationpay or pay from a
supplemental income plan received as aresult of administrative
downsizing.
Employers must obtain approval from the Department of
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Revenue before exempting severance payments from
Alabamawithholding tax. For more information about the severance
payexemption visit our Web site at www.revenue.alabama.gov.
Employers Required To WithholdAn employer who is a resident of
Alabama is required to with-
hold tax from the wages of his employees who are residents
ofAlabama, regardless of whether the wages are earned in Ala-bama
or outside the state; except when the employer is with-holding tax
for the state in which the employee is working, heis not required
to withhold tax for Alabama. (Example: If anemployer and an
employee are both residents of Alabama andthe employee is working
in Georgia, the employer would not berequired to withhold Alabama
income tax because he is with-holding Georgia income tax. If the
same employee were workingin Florida, the employer would be
required to withhold Alabamaincome tax because both the employer
and employee are res-idents of Alabama and Florida has no
individual income tax.)
An employer who is a resident of Alabama is required to
with-hold tax from the wages of his employees who are not
residentsof Alabama only to the extent that the wages are earned in
Ala-bama. In other words, a nonresident employee of an
Alabamaemployer should have Alabama income tax withheld only
onwages earned in Alabama.
An employer who is not a resident of Alabama is requiredto
withhold tax from the wages of his employees to the extentthat such
wages are earned in Alabama, whether the employeeis a resident or a
nonresident of Alabama. A nonresidentemployer is not required to
withhold Alabama income tax onwages paid for services performed
outside of Alabama, whethersuch wages are paid to a resident or a
nonresident of Alabama.
If an employer/employee relationship exists for federal
pur-poses, this relationship also exists for Alabama purposes.
Anemployee cannot claim to be an independent contractor for
Ala-bama purposes and therefore exempt from Alabama withholdingtax
unless he has met the federal guidelines for being an inde-pendent
contractor. For questions concerning employee/indepen-dent
contractor status, you should contact the Internal RevenueService
for help in determining what type relationship exists.
Computing Alabama Withholding TaxThere are two methods for
computing Alabama withholding
tax. Tax can be computed using the tables provided in this
book-let or tax can be computed using the withholding tax
formulawhich is also provided in this booklet. The tables include
taxamounts for weekly, bi-weekly, semi-monthly, monthly, and
quar-terly payroll periods. The formula should be used by
employerswho are computing withholding tax using a computer
program.The formula must also be used if the dependents claimed
byan employee exceed the number of dependents provided in thetables
or if an employee’s salary exceeds the amounts providedin the
tables. The tax tables are computed to the nearest dollar.When
computing withholding tax using the formula, the taxamount may be
rounded to the nearest dollar.
Employers may withhold state income tax from bonuses
andsupplemental wage payments at the rate of 5%.
In order to properly compute withholding tax, the employermust
obtain a completed exemption certificate from eachemployee. The
state exemption certificate is Form A-4. The fed-eral Form W-4 is
not an acceptable substitute. If an employee
fails to furnish the employer with a Form A-4, the
employershould withhold using zero exemptions. If an employee
claimsmore exemptions or dependents than an employer believes heis
entitled to claim, a copy of the Form A-4 and a letter of
expla-nation should be mailed to the Withholding Tax Section.
Employers should retain employee exemption certificates forat
least three years. If there is a change in the number ofexemptions
or dependents to which an employee is entitled toclaim, a new
exemption certificate should be filed by theemployee and retained
by the employer. Unless the number ofdependents or exemptions
claimed by the employee changes,a new exemption certificate is not
required to be filed.
NOTE: An employee whose marital status is single is entitledto
claim either “0” (not claiming credit for a personal exemption)or
“S” (claiming credit for a single personal exemption). Anemployee
whose marital status is married is entitled to claim “0,”“S,” or
“M.” However, if a married employee claims his own per-sonal
exemption, “S,” then the spouse can only claim their ownpersonal
exemption or claim “0.” If a married employee claims“M,” he is
claiming both personal exemptions and his spousemust claim “0.” An
employee whose marital status is single andwho has dependents may
claim “H” for the “head of family”exemption if they qualify. Also,
an employee who is married andwishes to file separately may claim
personal exemption forthemselves only by claiming the “MS”
exemption.
Withholding Tax Returns
All employers or other withholding agents who are registeredwith
the Department must file a quarterly withholding tax return(Form
A-1). The return and tax withheld are due between thefirst and last
day of the month following the end of the quarter.For example, the
quarterly return for the quarter ended March31 is due between April
1 and April 30. This return must be filedeven if no tax has been
withheld. Withholding agents who nolonger withhold tax may be
relieved of the responsibility of filinga quarterly return by
placing their account on inactive status. Awithholding tax account
can be made inactive by placing an “x”on line number one of the
quarterly or monthly return, by sub-mitting a web request in MAT or
by calling or writing the With-holding Tax Section.
Monthly withholding returns are required of all
withholdingagents who have withheld more than $1,000.00 in either
the firstor second month of the quarter. Monthly returns and tax
with-held are due between the 1st and the 15th of the month
fol-lowing the month in which the tax was withheld. (Example: Ifan
employer withholds $1,050.00 in January and $800.00 inFebruary,
they would be required to file a return and remit thetax withheld
for January by February 15. Because less than$1,000.00 was withheld
during February, this tax would not bedue until the due date for
the quarterly return, April 30.) Underno circumstances should tax
for any period greater than one cal-endar month be reported on Form
A-6. Employers withholdingless than $1000.00 a month may
voluntarily file monthly if theywish to do so.
Your payment of Alabama withholding tax should not includeother
taxes. Your payment should only include Alabama with-holding tax.
If you are filing by check, the check must be sub-mitted with your
preprinted coupon to insure that your accountis properly
credited.
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Amended ReturnsTo amend Form A-1 or Form A-6, submit a paper
return
marked “amended” with the correct amounts listed. Amend-ments
may be mailed, sent as attachments under “Ask a Ques-tion” in My
Alabama Taxes (MAT), or faxed to 334-242-0112.Any overpayment may
be taken as a credit in a subsequentperiod. If the amended return
indicates additional tax due, remitthe additional amount with the
amended Form A-1 or Form A-6. Please contact our office for
additional assistance withamendments if needed.
To amend Form A-3 with a tax change, file a corrected copyof
Form A-3 marked “amended” with a copy of the Forms W2-C. If an
overpayment of $100.00 or more is indicated, a refundmay be
requested. If the overpayment is less than $100.00, acredit will be
issued. If additional tax is due, the payment shouldbe remitted
with Forms A-3 and W2-C. If there is no tax change,submit only
copies of Forms W2-C. No Form A-3 is required.
To amend an electronically filed A-3/W-2 return as filed withAL,
you must file a paper W-2C even if what was issued to theemployer
and/or IRS is correct.
Mail amended returns to: Alabama Department of
Revenue,Witholding Tax Section, P.O. Box 327480, Montgomery,
AL36132-7480.
NOTE: An original Form IT: RE-2WH (Application For Refundof
Income Tax Withholding) must be completed and submittedin order to
receive a refund. This form will automatically bemailed to you once
your overpayment has been verified by theDepartment of Revenue.
Form IT: RE-2WH may also beobtained via web request in MAT or by
calling the WithholdingTax Section at 334-242-1300. No credit or
refund will be allowedunless a credit is claimed or an IT: RE-2WH
is submitted withinthree years from the date the return was filed,
or two years fromthe date of payment of the tax, whichever is
later.
Employee Wage and Tax StatementsEach year, on or before the last
day of January, every
employer who has paid Alabama wages of $1,500.00 or moreto any
employee during the preceding year or any employer whohas withheld
Alabama income tax from the wages of anyemployee during the
preceding year must furnish such employ-ee two copies of a wage and
tax statement (Form W-2) showingwages paid and state and federal
income tax withheld. Onecopy is for the employee to file with his
Alabama income taxreturn and one is the employee’s file copy. The
employer mustalso produce a third copy, or acceptable substitute,
of suchstatement to be filed with the Department. The copy to be
filedwith the Department must be submitted with the
employer’spreprinted Form A-3, Annual Reconciliation of Alabama
IncomeTax Withheld. NOTE: Forms A-3 submitted without Forms W-2or
submitted separately from Forms W-2 cannot be processed.Forms A-3
received without Forms W-2 will be returned to theemployer or
withholding tax agent. Employee wage and taxstatements and Form A-3
may also be submitted through theDepartment’s Web site. The
procedures and specifications forelectronic filing of wage and tax
information, Form 10, is alsoon our Web site. All employers and
withholding agents submit-ting 25 or more Forms W-2 and/or
information returns, if Ala-bama income tax has been withheld, must
submit this informa-tion and Form A-3 electronically through the
Department’s Website. Withholding agents submitting less than 25
wage and taxstatements and/or information returns with Alabama
income tax
withheld or who have not filed and paid electronically during
theyear may voluntarily submit this information electronically.
Annual ReconciliationOn or before the last day of January each
year, every
employer who has withheld tax during the preceding year mustfile
Form A-3 with the Department together with a copy of eachwage and
tax statement (Form W-2) issued for that year.Employers submitting
25 or more statements or who have filedand paid electronically
during the year must submit this infor-mation through the
Department’s Web site. The employer isrequired to reconcile on Form
A-3 the total Alabama income taxas shown on Forms W-2 with the
total tax remitted for the year.If an overpayment is indicated, a
refund or credit to be usedon future reports may be requested. If
the overpayment is lessthan $100.00, a credit will be issued. If
the overpayment is$100.00 or more, a credit or refund may be
requested. If addi-tional tax is due, remittance of such amount
should accompanyForm A-3. If penalties and interest are due on the
additionalpayment, the employer will be billed. Employers with
active with-holding tax accounts reporting no withholdings must
still submita zero A-3 form by the end of January.
If Alabama income tax has been voluntarily withheld fromnon-wage
payments and reported on Form 1099, such returnsmust also be
submitted with Form A-3 along with any employeeW2’s required to
balance the Form A-3 reconciliation.
Employers are encouraged to file their employee wage andtax
information electronically through the Department’s Website.
However, employers not required to file their W2’s electron-ically
must submit an adding machine tape of the Alabamaincome tax
withheld along with their W2’s and Form A-3. Thespecifications and
instructions for filing wage and tax informationelectronically
through the Internet are available on our Web site.A completed Form
A-3 for each withholding tax account mustbe submitted with your
wage and tax information.
Third Party Reporting RequirementsThird party payers are
generally insurance companies who
have made a wage payment to an employee on behalf of
theemployer. The third party payer remits the tax withheld underthe
third party payer’s withholding tax account number.
Third party payers who have remitted tax on behalf of anemployer
must submit a listing to the Department of the appro-priate
withholding tax accounts to be credited for the withholdingtax
payments. After receiving this list, withholding tax will
betransferred from the payer’s withholding tax account to
theemployer’s withholding tax account. The listing submitted by
thethird party payer must include the following information for
eachemployer’s withholding tax account to be credited:
1. Name of Employer2. Employer’s Federal Identification Number3.
Employer’s Alabama Withholding Tax Account Number4. Amount to be
Transferred5. Year to which Payment should be Transferred
This information must be filed by the last day of January ofthe
year following the calendar year in which the tax was withheld.
If a third party payer has paid wages and withheld tax onbehalf
of an employer and has notified the Withholding Tax Sec-tion as
previously described, the employer must report such
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wages and tax withheld on Forms W-2 issued by the employer.
Filing MethodsIf you make a single withholding tax payment of
$750 or
more, you are required to electronically file both your
paymentand your withholding tax return. The Department
encouragestaxpayers who are not currently required to file
electronically(those remitting less than $750) to also file their
withholding taxreturns and payments electronically. To learn more
about elec-tronic filing, visit our Web site at
www.myalabamataxes.alabama.gov and follow the instructions.
If you are not filing electronically you must use the forms
pro-vided or substitute forms that the Department has
approved.Penalties are provided for using forms that have not
beenapproved by the Department.
PenaltiesThe penalty for late filing of a withholding tax return
is 10%
of the tax due on such return or $50.00, whichever is
greater.The penalty for late payment of withholding tax is 10% of
thetax due. In cases where both return and payment are delin-quent,
the two penalties should be added and shown as onefigure. Interest
is computed at the rate applicable to federal taxdeficiencies and
is subject to change each quarter. Contact theWithholding Tax
Section for the current interest rate. Report andpayment of taxes
not required to be e-filed must be postmarkedon or before the due
date to avoid delinquent penalty and inter-est charges. Electronic
returns and payments must be submittedby 4:00 pm on the due date to
avoid delinquent penalty andinterest. If any due date falls on a
Saturday, Sunday, or legalholiday, the payment and return are due
by the next businessday. A penalty of $50.00 is provided for filing
multiple paymentsand/or returns for a given month and for payments
receivedelectronically without an electronic return. There is also
a penal-ty of $50.00 for each employee wage and tax statement
(Form
W-2) or information return (Form 1099) not timely submitted
tothe Alabama Department of Revenue.
Information ReturnsInformation returns must be filed by every
resident individual,
corporation, partnership, association, or agent making
paymentsof $1,500.00 or more in any calendar year to any taxpayer,
res-ident, or nonresident, if such payment represents taxableincome
to the state of Alabama. Payers may submit a copy ofthe federal
information return (Form 1099). Prior approval to usecopies of the
federal forms is not required. Information returnsmust be provided
to the payee by January 31 of the year fol-lowing the year of the
payment. Copies for the Revenue Depart-ment must be submitted by
March 15 of the year following theyear of the payment unless
Alabama income tax was voluntarilywithheld. Mail information only
returns to: Alabama Departmentof Revenue, P.O. Box 327489,
Montgomery, AL 36132-7489.
In lieu of submitting copies of information returns to
theDepartment, payers may participate in the CombinedFederal/State
Reporting Program if no Alabama income tax waswithheld. Under this
program payers register with the InternalRevenue Service and file
their information returns with the Inter-nal Revenue Service. The
Internal Revenue Service then pro-vides this information to
Alabama. Prior approval from theDepartment is not required. Payers
who have elected to volun-tarily withhold income tax from non-wage
payments cannot par-ticipate in this program. Copies of the
information returns whichindicate tax was withheld must be
submitted with Form A-3.(See Annual Reconciliation instructions.)
Information returns canbe filed electronically through the
Department’s Web site onlyif Alabama income tax was withheld. See
Form 10 for specifi-cations. Information returns must be
electronically filed throughthe Department’s Web site if submitting
25 or more with Ala-bama income tax withheld or if you filed and
paid electronicallyduring the year.
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Auburn/Opelika Service Center3300 Skyway DriveAuburn, AL
368303320 Skyway Drive, Suite 808 (mailing)Opelika, AL 36801Phone:
334-887-9549
Dothan Service Center121 Adris PlaceP.O. Box 5739
(mailing)Dothan, AL 36302-5739Phone 334-793-5803
Gadsden Service Center701 Forrest AvenueP.O. Drawer 1190
(mailing)Gadsden, AL 35902-1190Phone: 256-547-0554
Huntsville Service Center4920 Corporate Drive, Suite HP.O. Box
11487 (mailing)Huntsville, AL 35814-1487Phone: 256-837-2319
Jefferson/Shelby Service Center2020 Valleydale Road, Suite
208Hoover, AL 35244P.O. Box 1927 (mailing)Pelham, AL 35124Phone:
205-733-2740
Mobile Service Center851 East I-65 Service Road South,Suite
100P.O. Drawer 160406 (mailing) Mobile, AL 36616-1406Phone:
251-344-4737
Montgomery Service Center2545 Taylor RoadP.O. Box 327490
(mailing)Montgomery, AL 36132-7490Phone: 334-242-2677
Shoals Taxpayer Service Center201 South Court Street, Suite
200P.O. Box 219 (mailing)Florence, Alabama 35631-0219Phone:
256-383-4631
Tuscaloosa Service Center1434 22nd AvenueP.O. Box 2467
(mailing)Tuscaloosa, AL 35403-2467Phone: 205-759-2571
Taxpayer Service Centers
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PAGE 7
Formula For Computing Alabama Withholding Tax1. Multiply
employee’s gross wages for current payroll period by number of
such
payroll periods in a year to obtain Gross Income (GI) . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . $2. Deduct:
A. Standard Deduction: See Schedule of Standard Deduction
Amounts on the following page.Employee claims “0” or “Single (S)”
exemption:
– GI of $23,499 or less deduct $2,500– GI greater than $23,499
but less than $33,000
deduct $2,500 less $25 for each $500 increment or part thereof
of GI above $23,499– GI of $33,000 or more deduct $2,000
Employee claims “Married Filing Separately (MS)” exemption:– GI
of $10,749 or less deduct $3,750– GI greater than $10,749 but less
than $15,500
deduct $3,750 less $88 for each $250 increment or part thereof
of GI above $10,749– GI of $15,500 or more deduct $2,000
Employee claims “Married Filing Jointly (M)” exemption:– GI of
$23,499 or less deduct $7,500– GI greater than $23,499 but less
than $33,000
deduct $7,500 less $175 for each $500 increment or part thereof
of GI above $23,499– GI of $33,000 or more deduct $4,000
Employee claims “Head of Family (H)” exemption:– GI of $23,499
or less deduct $4,700– GI greater than $23,499 but less than
$33,000
deduct $4,700 less $135 for each $500 increment or part thereof
of GI above $23,499– GI of $33,000 or more deduct $2,000 . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . $
B. Employee’s annual Federal withholding tax. Actual amount for
this payrollperiod multiplied by number of such payroll periods in
a year . . . . . . . . . . . . . . . . . . . . . . . . . . $
C. Personal Exemption:– None if employee claims “0” exemption–
$1,500 if employee claims “S” or “MS”– $3,000 if employee claims
“M” or “H” . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . $
D. Dependents:Multiply number of dependents other than spouse by
the following:
– $1,000 if gross income less than or equal to $20,000– $500 if
gross income greater than $20,000 but less than or equal to
$100,000– $300 if gross income greater than $100,000 . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $
3. Add Lines 2A, 2B, 2C, and 2D . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . $4. Taxable Amount
(subtract Line 3 from Line 1). . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . $5. Compute tax on the amount on Line 4 as
follows:
Employee claims “0”, “S”, Employee claims“H” or “MS” exemption
“M” exemption
1st $ 500 2% 1st $1,000 2%Next $2,500 4% Next $5,000 4%Over
$3,000 5% Over $6,000 5% . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . $
6. Alabama Withholding Tax. (Divide amount on Line 5 by number
of payroll periods in year.) . . . . . . . . . . . . . . . . . . .
. $Example: Employee claims “M-2” exemption on Form A-4
Weekly wages – $850.001. $850.00 x 52 payroll periods. . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. $ 44,200.002. A. Standard Deduction Amount (See Schedule on the
following page) . . . . . . . . . . . . . . . . . . . . . $
4,000.00
B. Federal Withholding $12.60 x 52 (example may not reflect
current Federal tax rates) . . . . . $ 655.00C. “M” Personal
Exemption. . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $
3,000.00D. 2 Dependents x $500 . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . $ 1,000.00
3. Add Lines 2A, 2B, 2C, and 2D . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . $ 8,655.004. Taxable
Amount. (Subtract Line 3 From Line 1) . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . $ 35,545.005. Tax rates “M” applied to taxable
amount on line 4:
$1,000 x 2% ($ 20.00)$5,000 x 4% ($200.00)$29,545.00 x 5%
($1,477.25) . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . $ 1,697.25
6. Annualized Tax of $1,697.25 ÷ 52 payroll periods . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . $ 32.64
-
PAGE 8
Schedule of Standard Deduction Amounts
Married Filing Joint Married Filing
Separate_____________________________________
_____________________________________Alabama Adjusted Standard
Alabama Adjusted Standard
Gross Income Deduction Gross Income Deduction$ 0 –
$23,499 $7,500 $ 0 – $10,749 $3,750$23,500 – $23,999
$7,325 $10,750 – $10,999 $3,662$24,000 – $24,499 $7,150
$11,000 – $11,249 $3,574$24,500 – $24,999 $6,975 $11,250 –
$11,499 $3,486$25,000 – $25,499 $6,800 $11,500 – $11,749
$3,398$25,500 – $25,999 $6,625 $11,750 – $11,999 $3,310$26,000
– $26,499 $6,450 $12,000 – $12,249 $3,222$26,500 – $26,999
$6,275 $12,250 – $12,499 $3,134$27,000 – $27,499 $6,100
$12,500 – $12,749 $3,046$27,500 – $27,999 $5,925 $12,750 –
$12,999 $2,958$28,000 – $28,499 $5,750 $13,000 – $13,249
$2,870$28,500 – $28,999 $5,575 $13,250 – $13,499 $2,782$29,000
– $29,499 $5,400 $13,500 – $13,749 $2,694$29,500 – $29,999
$5,225 $13,750 – $13,999 $2,606$30,000 – $30,499 $5,050
$14,000 – $14,249 $2,518$30,500 – $30,999 $4,875 $14,250 –
$14,499 $2,430$31,000 – $31,499 $4,700 $14,500 – $14,749
$2,342$31,500 – $31,999 $4,525 $14,750 – $14,999 $2,254$32,000
– $32,499 $4,350 $15,000 – $15,249 $2,166$32,500 – $32,999
$4,175 $15,250 – $15,499 $2,078$33,000 and over $4,000 $15,500
and over $2,000
Head of Family Single_____________________________________
_____________________________________Alabama Adjusted Standard
Alabama Adjusted Standard
Gross Income Deduction Gross Income Deduction$ 0 –
$23,499 $4,700 $ 0 – $23,499 $2,500$23,500 – $23,999
$4,565 $23,500 – $23,999 $2,475$24,000 – $24,499 $4,430
$24,000 – $24,499 $2,450$24,500 – $24,999 $4,295 $24,500 –
$24,999 $2,425$25,000 – $25,499 $4,160 $25,000 – $25,499
$2,400$25,500 – $25,999 $4,025 $25,500 – $25,999 $2,375$26,000
– $26,499 $3,890 $26,000 – $26,499 $2,350$26,500 – $26,999
$3,755 $26,500 – $26,999 $2,325$27,000 – $27,499 $3,620
$27,000 – $27,499 $2,300$27,500 – $27,999 $3,485 $27,500 –
$27,999 $2,275$28,000 – $28,499 $3,350 $28,000 – $28,499
$2,250$28,500 – $28,999 $3,215 $28,500 – $28,999 $2,225$29,000
– $29,499 $3,080 $29,000 – $29,499 $2,200$29,500 – $29,999
$2,945 $29,500 – $29,999 $2,175$30,000 – $30,499 $2,810
$30,000 – $30,499 $2,150$30,500 – $30,999 $2,675 $30,500 –
$30,999 $2,125$31,000 – $31,499 $2,540 $31,000 – $31,499
$2,100$31,500 – $31,999 $2,405 $31,500 – $31,999 $2,075$32,000
– $32,499 $2,270 $32,000 – $32,499 $2,050$32,500 – $32,999
$2,135 $32,500 – $32,999 $2,025$33,000 and over $2,000 $33,000
and over $2,000
-
EMPLOYEE IS –
CLA
IMIN
G N
O E
XEM
PTIO
NS
SIN
GLE
CLA
IMIN
G $
1500
PER
SON
AL E
XEM
PTIO
N
MAR
RIE
D C
LAIM
ING
$30
00PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D F
ILIN
G S
EPAR
ATE
$150
0 PE
RSO
NAL
EXE
MPT
ION
SIN
GLE
CLA
IMIN
G $
1500
PER
SON
AL E
XEM
PTIO
N
HEA
D O
F FA
MIL
Y C
LAIM
ING
$300
0 PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D C
LAIM
ING
$30
00PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D F
ILIN
G S
EPAR
ATE
$150
0 PE
RSO
NAL
EXE
MPT
ION
SIN
GLE
CLA
IMIN
G $
1500
PER
SON
AL E
XEM
PTIO
N
HEA
D O
F FA
MIL
Y C
LAIM
ING
$300
0 PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D C
LAIM
ING
$30
00PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D F
ILIN
G S
EPAR
ATE
$150
0 PE
RSO
NAL
EXE
MPT
ION
SIN
GLE
CLA
IMIN
G $
1500
PER
SON
AL E
XEM
PTIO
N
HEA
D O
F FA
MIL
Y C
LAIM
ING
$300
0 PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D C
LAIM
ING
$30
00PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D F
ILIN
G S
EPAR
ATE
$150
0 PE
RSO
NAL
EXE
MPT
ION
SIN
GLE
CLA
IMIN
G $
1500
PER
SON
AL E
XEM
PTIO
N
HEA
D O
F FA
MIL
Y C
LAIM
ING
$300
0 PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D C
LAIM
ING
$30
00PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D F
ILIN
G S
EPAR
ATE
$150
0 PE
RSO
NAL
EXE
MPT
ION
SIN
GLE
CLA
IMIN
G $
1500
PER
SON
AL E
XEM
PTIO
N
HEA
D O
F FA
MIL
Y C
LAIM
ING
$300
0 PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D C
LAIM
ING
$30
00PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D F
ILIN
G S
EPAR
ATE
$150
0 PE
RSO
NAL
EXE
MPT
ION
SIN
GLE
CLA
IMIN
G $
1500
PER
SON
AL E
XEM
PTIO
N
HEA
D O
F FA
MIL
Y C
LAIM
ING
$300
0 PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D C
LAIM
ING
$30
00PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D F
ILIN
G S
EPAR
ATE
$150
0 PE
RSO
NAL
EXE
MPT
ION
SIN
GLE
CLA
IMIN
G $
1500
PER
SON
AL E
XEM
PTIO
N
HEA
D O
F FA
MIL
Y C
LAIM
ING
$300
0 PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D C
LAIM
ING
$30
00PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D F
ILIN
G S
EPAR
ATE
$150
0 PE
RSO
NAL
EXE
MPT
ION
0 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 20 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 30 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 40 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 50 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 60 70 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 70 80 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 80 90 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 90 100 2 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 0 100 110 2 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 0 110 120 3 2 1 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 0 0 120 130 3 2 1 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 0 0 130 140 4 2 1 0 2 0 1 0 1 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 140 150 4 3 2 0 2 0 1 0 1 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 150 160 5 3 2 0 2 0 1 0 2
0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 160 170 5 4 3 0 3 0 2
0 2 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 170 180 6 4 3 0 3
0 2 0 2 0 1 0 2 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 180 190 6 5 4
0 4 1 3 0 3 0 2 0 2 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 190 200 7
5 4 0 4 1 3 0 3 0 2 0 2 0 1 0 2 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 200
210 7 6 5 0 5 2 4 0 4 1 3 0 3 0 2 0 2 0 1 0 1 0 0 0 1 0 0 0 0 0 0 0
210 220 8 6 5 0 5 2 4 0 4 1 4 0 4 0 3 0 3 0 2 0 2 0 1 0 1 0 0 0 0 0
0 0 220 230 8 7 6 1 6 2 5 0 5 2 4 0 4 1 3 0 3 0 2 0 2 0 1 0 1 0 1 0
1 0 0 0 230 240 9 7 7 1 6 3 6 0 5 2 5 0 4 1 4 0 4 0 3 0 3 0 2 0 2 0
1 0 1 0 0 0 240 250 9 8 8 2 7 3 7 1 6 2 6 0 5 2 5 0 4 1 4 0 3 0 3 0
2 0 2 0 1 0 1 0 250 260 10 8 8 2 7 4 7 1 6 3 6 0 6 2 5 0 5 1 4 0 4
0 3 0 3 0 2 0 2 0 2 0 260 270 10 9 9 2 8 4 8 2 7 3 7 1 6 2 6 0 5 2
5 0 4 1 4 0 3 0 3 0 2 0 2 0 270 280 11 9 10 3 8 5 9 2 7 4 8 1 6 3 7
0 6 2 6 0 5 1 5 0 4 0 4 0 3 0 3 0 280 290 11 10 10 3 9 5 9 2 8 4 8
2 7 3 7 1 6 2 6 0 5 2 5 0 4 1 4 0 3 0 3 0 290 300 12 10 11 4 9 6 10
3 8 5 9 2 8 4 8 1 7 3 7 0 6 2 6 0 5 1 5 0 4 0 4 0 300 310 12 11 11
4 10 6 10 3 9 5 9 2 8 4 8 2 7 3 8 1 6 3 7 0 5 2 6 0 4 1 5 0 310 320
13 11 12 4 10 7 11 4 9 6 10 3 8 5 9 2 8 4 8 1 7 3 7 0 6 2 6 0 5 1 5
0 320 330 13 12 12 5 11 7 11 4 10 6 10 3 9 5 9 2 8 4 9 2 7 4 8 1 6
3 7 0 5 2 6 0 330 340 14 12 13 5 11 8 12 4 10 7 11 4 10 6 10 3 9 5
9 2 8 4 8 1 7 3 7 1 6 2 6 0 340 350 14 13 13 6 12 8 12 5 11 7 11 4
10 6 10 3 9 5 10 2 8 5 9 2 7 4 8 1 6 3 7 0 350 360 15 13 14 6 12 9
13 5 11 8 12 4 10 7 11 4 10 6 10 3 9 5 9 2 8 4 8 1 7 3 7 1 360 370
15 14 14 7 13 9 13 6 12 8 12 5 11 7 11 4 10 6 10 3 9 6 10 2 8 5 9 2
7 4 8 1 370 380 16 14 15 7 13 10 14 6 12 9 13 5 11 8 12 4 10 7 11 4
9 6 10 3 9 5 9 2 8 4 8 1 380 390 16 15 15 8 14 11 15 7 14 10 14 7
13 10 14 6 13 9 13 6 12 9 13 5 12 8 12 5 11 8 12 4 390 400 17 15 16
8 15 11 15 8 14 11 15 7 14 10 14 7 13 10 14 6 13 9 13 6 12 9 13 5
12 8 12 5 400 410 17 16 16 9 15 12 16 8 15 11 15 8 14 11 15 7 14 10
14 7 13 10 14 6 13 9 13 6 12 9 13 6 410 420 18 16 17 9 16 12 16 9
15 12 16 8 15 11 15 8 14 11 15 7 14 10 14 7 13 10 14 6 13 9 13 6
420 430 18 17 17 10 16 13 17 9 16 12 16 9 15 12 16 8 15 11 15 8 14
11 15 7 14 10 14 7 13 10 14 6 430 440 18 17 17 10 17 13 17 10 16 13
17 9 16 12 16 9 15 12 16 8 15 11 15 8 14 11 15 7 14 10 14 7 440 450
19 17 18 11 17 14 17 10 16 13 17 10 16 13 16 9 16 12 16 9 15 12 16
8 15 11 15 8 14 11 15 8 450 460 19 18 18 12 17 14 18 11 17 14 17 11
16 14 17 10 16 13 16 10 16 13 16 9 15 12 15 9 15 12 15 8 460 470 20
18 19 12 18 15 18 12 17 15 18 11 17 14 17 11 16 14 17 10 16 13 16
10 15 13 16 9 15 12 15 9 470 480 20 19 19 13 18 16 19 12 18 15 18
12 17 15 18 11 17 14 17 11 16 14 17 10 16 13 16 10 15 13 16 10 480
490 21 19 20 14 19 16 19 13 18 16 19 13 18 15 18 12 17 15 18 12 17
14 17 11 16 14 17 11 16 13 16 10 490 500 21 20 20 14 19 17 20 14 19
17 19 13 18 16 19 13 18 16 18 12 17 15 18 12 17 15 17 11 16 14 17
11 500 510 22 20 21 15 20 18 20 15 19 17 20 14 19 17 19 14 18 16 19
13 18 16 18 13 17 15 18 12 17 15 17 12
0 S MS M S H MS M S H MS M S H MS M S H MS M S H MS M S H MS M S
H MS MTHE AMOUNT OF TAX TO BE WITHHELD SHALL BE –
NO DEPENDENTSWITH
AND WAGES AREAT BUT LESSLEAST THAN
1 DEPENDENT 2 DEPENDENTS 3 DEPENDENTS 4 DEPENDENTS 7 DEPENDENTS5
DEPENDENTS 6 DEPENDENTS
ALABAMA DEPARTMENT OF REVENUE – WITHHOLDING TAX TABLEIf payroll
period with respect to employee is WEEKLY
PAGE 9
-
EMPLOYEE IS –
CLA
IMIN
G N
O E
XEM
PTIO
NS
SIN
GLE
CLA
IMIN
G $
1500
PER
SON
AL E
XEM
PTIO
N
MAR
RIE
D C
LAIM
ING
$30
00PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D F
ILIN
G S
EPAR
ATE
$150
0 PE
RSO
NAL
EXE
MPT
ION
SIN
GLE
CLA
IMIN
G $
1500
PER
SON
AL E
XEM
PTIO
N
HEA
D O
F FA
MIL
Y C
LAIM
ING
$300
0 PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D C
LAIM
ING
$30
00PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D F
ILIN
G S
EPAR
ATE
$150
0 PE
RSO
NAL
EXE
MPT
ION
SIN
GLE
CLA
IMIN
G $
1500
PER
SON
AL E
XEM
PTIO
N
HEA
D O
F FA
MIL
Y C
LAIM
ING
$300
0 PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D C
LAIM
ING
$30
00PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D F
ILIN
G S
EPAR
ATE
$150
0 PE
RSO
NAL
EXE
MPT
ION
SIN
GLE
CLA
IMIN
G $
1500
PER
SON
AL E
XEM
PTIO
N
HEA
D O
F FA
MIL
Y C
LAIM
ING
$300
0 PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D C
LAIM
ING
$30
00PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D F
ILIN
G S
EPAR
ATE
$150
0 PE
RSO
NAL
EXE
MPT
ION
SIN
GLE
CLA
IMIN
G $
1500
PER
SON
AL E
XEM
PTIO
N
HEA
D O
F FA
MIL
Y C
LAIM
ING
$300
0 PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D C
LAIM
ING
$30
00PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D F
ILIN
G S
EPAR
ATE
$150
0 PE
RSO
NAL
EXE
MPT
ION
SIN
GLE
CLA
IMIN
G $
1500
PER
SON
AL E
XEM
PTIO
N
HEA
D O
F FA
MIL
Y C
LAIM
ING
$300
0 PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D C
LAIM
ING
$30
00PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D F
ILIN
G S
EPAR
ATE
$150
0 PE
RSO
NAL
EXE
MPT
ION
SIN
GLE
CLA
IMIN
G $
1500
PER
SON
AL E
XEM
PTIO
N
HEA
D O
F FA
MIL
Y C
LAIM
ING
$300
0 PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D C
LAIM
ING
$30
00PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D F
ILIN
G S
EPAR
ATE
$150
0 PE
RSO
NAL
EXE
MPT
ION
SIN
GLE
CLA
IMIN
G $
1500
PER
SON
AL E
XEM
PTIO
N
HEA
D O
F FA
MIL
Y C
LAIM
ING
$300
0 PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D C
LAIM
ING
$30
00PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D F
ILIN
G S
EPAR
ATE
$150
0 PE
RSO
NAL
EXE
MPT
ION
510 520 22 21 21 16 20 18 21 15 20 18 20 15 19 17 20 14 19 17 19
14 18 16 19 13 18 16 18 13 17 16 18 12 520 530 23 21 21 16 21 19 21
16 20 19 20 15 20 18 20 15 19 18 20 14 19 17 19 14 18 17 19 13 18
16 18 13 530 540 23 22 22 17 21 20 21 17 21 19 21 16 20 19 20 16 20
18 20 15 19 18 19 15 19 17 19 14 18 17 19 14 540 550 24 22 22 18 22
20 22 17 21 20 21 17 21 19 21 16 20 19 20 16 20 18 20 15 19 18 19
15 19 17 19 14 550 560 24 23 23 18 22 21 22 18 22 20 22 17 21 20 21
17 21 19 21 16 20 19 20 16 20 18 20 16 19 18 19 15 560 570 24 23 23
19 23 21 23 19 22 21 22 18 22 20 22 18 21 20 21 17 21 19 21 17 20
19 20 16 20 19 20 16 570 580 25 24 24 20 23 22 23 19 23 21 23 19 22
21 22 18 22 21 22 18 21 20 21 17 21 20 21 17 20 19 20 16 580 590 25
24 24 20 23 23 24 20 23 22 23 19 23 22 23 19 22 21 22 18 22 21 22
18 21 20 21 18 21 20 21 17 590 600 26 24 25 21 24 23 24 21 23 23 24
20 23 22 23 20 23 22 23 19 22 21 22 19 22 21 22 18 21 20 21 18 600
610 26 25 25 22 24 24 24 21 24 23 24 21 23 23 24 20 23 22 23 20 22
22 23 19 22 21 22 19 22 21 22 18 610 620 27 25 25 22 25 24 25 22 24
24 24 21 24 23 24 21 23 23 23 20 23 22 23 20 22 22 23 20 22 21 22
19 620 630 27 26 26 23 25 25 25 23 25 24 25 22 24 24 24 22 24 23 24
21 23 23 23 21 23 22 23 20 22 22 22 20 630 640 28 26 26 24 26 25 26
23 25 25 25 23 25 24 25 22 24 24 24 22 24 24 24 21 23 23 23 21 23
23 23 20 640 650 28 27 27 24 26 26 26 24 26 25 26 23 25 25 25 23 25
24 25 22 24 24 24 22 24 24 24 21 23 23 23 21 650 660 29 27 27 25 27
26 27 24 26 26 26 24 26 25 26 23 25 25 25 23 25 24 25 22 24 24 24
22 24 23 24 21 660 670 29 28 28 25 27 27 27 25 27 26 27 24 26 26 26
24 26 25 26 23 25 25 25 23 25 24 25 22 24 24 24 22 670 680 29 28 28
26 28 27 28 25 27 27 27 25 27 26 27 24 26 26 26 24 26 25 26 23 25
25 25 23 25 24 25 22 680 690 30 28 28 26 28 28 28 26 28 27 28 25 27
27 27 25 27 26 27 24 26 26 26 24 26 25 26 23 25 25 25 23 690 700 30
29 29 27 28 28 28 26 28 28 28 26 27 27 27 25 27 27 27 25 27 26 27
24 26 26 26 24 26 25 26 23 700 710 31 29 29 27 29 29 29 27 28 28 28
26 28 28 28 26 27 27 27 25 27 27 27 25 26 26 26 24 26 26 26 24 710
720 31 30 30 28 29 29 29 27 29 29 29 27 28 28 28 26 28 28 28 26 27
27 27 25 27 27 27 25 26 26 26 24 720 730 32 30 30 28 30 29 30 28 29
29 29 27 29 28 29 27 28 28 28 26 28 28 28 26 27 27 27 25 27 27 27
25 730 740 32 31 31 29 30 30 30 28 30 29 30 28 29 29 29 27 29 28 29
27 28 28 28 26 28 27 28 26 27 27 27 25 740 750 33 31 31 29 31 30 31
29 30 30 30 28 30 29 30 28 29 29 29 27 29 28 29 27 28 28 28 26 28
27 28 26 750 760 33 32 32 30 31 31 31 29 31 30 31 29 30 30 30 28 30
29 30 28 29 29 29 27 29 28 29 27 28 28 28 26 760 770 33 32 32 30 31
31 31 30 31 31 31 29 30 30 30 29 30 30 30 28 30 29 30 28 29 29 29
27 29 28 29 27 770 780 34 32 32 30 32 32 32 30 31 31 31 29 31 31 31
29 30 30 30 29 30 30 30 28 29 29 29 28 29 29 29 27 780 790 34 33 33
31 32 32 32 30 32 32 32 30 31 31 31 29 31 31 31 29 30 30 30 28 30
30 30 28 29 29 29 28 790 800 35 33 33 31 33 33 33 31 32 32 32 30 32
32 32 30 31 31 31 29 31 31 31 29 30 30 30 28 30 30 30 28 800 810 35
33 33 32 33 33 33 31 33 32 33 31 32 32 32 30 32 32 32 30 31 31 31
29 31 31 31 29 30 30 30 28 810 820 35 34 34 32 33 33 33 32 33 33 33
31 32 32 32 31 32 32 32 30 31 31 31 30 31 31 31 29 31 31 31 29 820
830 36 34 34 33 34 34 34 32 33 33 33 32 33 33 33 31 32 32 32 31 32
32 32 30 31 31 31 30 31 31 31 29 830 840 36 35 35 33 34 34 34 33 34
34 34 32 33 33 33 32 33 33 33 31 32 32 32 31 32 32 32 30 31 31 31
30 840 850 36 35 35 34 35 35 35 33 34 34 34 33 34 34 34 32 33 33 33
32 33 33 33 31 32 32 32 31 32 32 32 30 850 860 37 35 35 34 35 35 35
34 34 35 34 33 34 34 34 33 34 34 34 32 33 33 33 32 33 33 33 31 32
32 32 31 860 870 37 36 36 35 35 36 35 34 35 35 35 34 34 35 34 33 34
34 34 33 33 34 33 32 33 33 33 32 32 33 32 31 870 880 38 36 36 35 36
36 36 34 35 36 35 34 35 35 35 34 34 35 34 33 34 34 34 33 33 34 33
32 33 33 33 32 880 890 38 37 37 35 36 36 36 35 36 36 36 34 35 36 35
34 35 35 35 33 34 35 34 33 34 34 34 33 33 34 33 32 890 900 38 37 37
36 37 37 37 35 36 36 36 35 36 36 36 34 35 35 35 34 35 35 35 33 34
35 34 33 34 34 34 32 900 910 39 37 37 36 37 37 37 36 36 37 36 35 36
36 36 35 35 36 35 34 35 35 35 34 34 35 34 33 34 34 34 33 910 920 39
38 38 37 37 38 37 36 37 37 37 36 36 37 36 35 36 36 36 35 35 36 35
34 35 35 35 34 34 35 34 33 920 930 40 38 38 37 38 38 38 37 37 38 37
36 37 37 37 36 36 37 36 35 36 36 36 35 35 36 35 34 35 35 35 34 930
940 40 39 39 38 38 39 38 37 38 38 38 37 37 38 37 36 37 37 37 36 36
37 36 35 36 36 36 35 35 36 35 34 940 950 40 39 39 38 38 39 38 38 38
39 38 37 37 38 37 37 37 38 37 36 37 37 37 36 36 37 36 35 36 36 36
35 950 960 41 39 39 39 39 40 39 38 38 39 38 38 38 39 38 37 37 38 37
37 37 38 37 36 36 37 36 36 36 37 36 35 960 970 41 40 40 39 39 40 39
38 39 40 39 38 38 39 38 38 38 39 38 37 37 38 37 37 37 38 37 36 36
37 36 36 970 980 42 40 40 39 40 40 40 39 39 40 39 38 39 39 39 38 38
39 38 37 38 39 38 37 37 38 37 37 37 38 37 36 980 990 42 41 41 40 40
41 40 39 40 40 40 39 39 40 39 38 39 39 39 38 38 39 38 37 38 38 38
37 37 38 37 36 990 1,000 42 41 41 40 40 41 40 40 40 41 40 39 39 40
39 39 39 40 39 38 38 39 38 38 38 39 38 37 38 38 38 37 1,000 1,010
43 41 41 41 41 42 41 40 40 41 40 40 40 41 40 39 39 40 39 39 39 40
39 38 38 39 38 38 38 39 38 37
0 S MS M S H MS M S H MS M S H MS M S H MS M S H MS M S H MS M S
H MS MTHE AMOUNT OF TAX TO BE WITHHELD SHALL BE –
NO DEPENDENTSWITH
AND WAGES AREAT BUT LESSLEAST THAN
1 DEPENDENT 2 DEPENDENTS 3 DEPENDENTS 4 DEPENDENTS 7 DEPENDENTS5
DEPENDENTS 6 DEPENDENTS
ALABAMA DEPARTMENT OF REVENUE – WITHHOLDING TAX TABLEIf payroll
period with respect to employee is WEEKLY
PAGE 10
-
EMPLOYEE IS –
CLA
IMIN
G N
O E
XEM
PTIO
NS
SIN
GLE
CLA
IMIN
G $
1500
PER
SON
AL E
XEM
PTIO
N
MAR
RIE
D C
LAIM
ING
$30
00PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D F
ILIN
G S
EPAR
ATE
$150
0 PE
RSO
NAL
EXE
MPT
ION
SIN
GLE
CLA
IMIN
G $
1500
PER
SON
AL E
XEM
PTIO
N
HEA
D O
F FA
MIL
Y C
LAIM
ING
$300
0 PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D C
LAIM
ING
$30
00PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D F
ILIN
G S
EPAR
ATE
$150
0 PE
RSO
NAL
EXE
MPT
ION
SIN
GLE
CLA
IMIN
G $
1500
PER
SON
AL E
XEM
PTIO
N
HEA
D O
F FA
MIL
Y C
LAIM
ING
$300
0 PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D C
LAIM
ING
$30
00PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D F
ILIN
G S
EPAR
ATE
$150
0 PE
RSO
NAL
EXE
MPT
ION
SIN
GLE
CLA
IMIN
G $
1500
PER
SON
AL E
XEM
PTIO
N
HEA
D O
F FA
MIL
Y C
LAIM
ING
$300
0 PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D C
LAIM
ING
$30
00PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D F
ILIN
G S
EPAR
ATE
$150
0 PE
RSO
NAL
EXE
MPT
ION
SIN
GLE
CLA
IMIN
G $
1500
PER
SON
AL E
XEM
PTIO
N
HEA
D O
F FA
MIL
Y C
LAIM
ING
$300
0 PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D C
LAIM
ING
$30
00PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D F
ILIN
G S
EPAR
ATE
$150
0 PE
RSO
NAL
EXE
MPT
ION
SIN
GLE
CLA
IMIN
G $
1500
PER
SON
AL E
XEM
PTIO
N
HEA
D O
F FA
MIL
Y C
LAIM
ING
$300
0 PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D C
LAIM
ING
$30
00PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D F
ILIN
G S
EPAR
ATE
$150
0 PE
RSO
NAL
EXE
MPT
ION
SIN
GLE
CLA
IMIN
G $
1500
PER
SON
AL E
XEM
PTIO
N
HEA
D O
F FA
MIL
Y C
LAIM
ING
$300
0 PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D C
LAIM
ING
$30
00PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D F
ILIN
G S
EPAR
ATE
$150
0 PE
RSO
NAL
EXE
MPT
ION
SIN
GLE
CLA
IMIN
G $
1500
PER
SON
AL E
XEM
PTIO
N
HEA
D O
F FA
MIL
Y C
LAIM
ING
$300
0 PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D C
LAIM
ING
$30
00PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D F
ILIN
G S
EPAR
ATE
$150
0 PE
RSO
NAL
EXE
MPT
ION
1,010 1,020 43 42 42 41 41 42 41 41 41 42 41 40 40 41 40 40 40
41 40 39 39 40 39 39 39 40 39 38 38 39 38 38 1,020 1,030 44 42 42
42 42 43 42 41 41 42 41 41 41 42 41 40 40 41 40 40 40 41 40 39 39
40 39 39 39 40 39 38 1,030 1,040 44 42 42 42 42 43 42 42 41 43 41
41 41 42 41 41 41 42 41 40 40 41 40 40 40 41 40 39 39 40 39 39
1,040 1,050 44 43 43 42 42 44 42 42 42 43 42 42 41 43 41 41 41 42
41 41 40 42 40 40 40 41 40 40 39 41 39 39 1,050 1,060 45 43 43 43
43 44 43 42 42 43 42 42 42 43 42 41 41 43 41 41 41 42 41 41 40 42
40 40 40 41 40 40 1,060 1,070 45 44 44 43 43 44 43 43 43 44 43 42
42 43 42 42 42 43 42 41 41 42 41 41 41 42 41 40 40 41 40 40 1,070
1,080 45 44 44 44 44 45 44 43 43 44 43 43 43 44 43 42 42 43 42 42
42 43 42 41 41 42 41 41 41 42 41 40 1,080 1,090 46 44 44 44 44 45
44 44 43 45 43 43 43 44 43 43 42 44 42 42 42 43 42 42 42 43 42 41
41 42 41 41 1,090 1,100 46 45 45 45 44 46 44 44 44 45 44 44 43 45
43 43 43 44 43 43 42 44 42 42 42 43 42 42 41 43 41 41 1,100 1,110
47 45 45 45 45 46 45 45 44 45 44 44 44 45 44 44 43 44 43 43 43 44
43 43 42 44 42 42 42 43 42 42 1,110 1,120 47 46 46 46 45 46 45 45
45 46 45 45 44 45 44 44 44 45 44 44 43 44 43 43 43 44 43 43 42 43
42 42 1,120 1,130 47 46 46 46 45 47 45 46 45 46 45 45 45 46 45 45
44 45 44 44 44 45 44 44 43 44 43 43 43 44 43 43 1,130 1,140 48 46
46 46 46 47 46 46 45 47 45 45 45 46 45 45 44 46 44 45 44 45 44 44
43 45 43 44 43 44 43 43 1,140 1,150 48 47 47 47 46 48 46 46 46 47
46 46 45 47 45 45 45 46 45 45 44 46 44 44 44 45 44 44 43 45 43 44
1,150 1,160 49 47 47 47 47 48 47 47 46 47 46 46 46 47 46 46 45 46
45 45 45 46 45 45 44 45 44 44 44 45 44 44 1,160 1,170 49 48 48 48
47 48 47 47 47 48 47 47 46 47 46 46 46 47 46 46 45 46 45 45 45 46
45 45 44 45 44 44 1,170 1,180 49 48 48 48 47 49 47 48 47 48 47 47
46 48 46 47 46 47 46 46 46 47 46 46 45 46 45 45 45 46 45 45 1,180
1,190 50 48 48 49 48 49 48 48 47 49 47 48 47 48 47 47 46 48 46 47
46 47 46 46 45 47 45 46 45 46 45 45 1,190 1,200 50 49 49 49 48 49
48 49 48 49 48 48 47 48 47 48 47 48 47 47 46 48 46 47 46 47 46 46
45 47 45 46 1,200 1,210 51 49 49 50 49 50 49 49 48 49 48 49 48 49
48 48 47 48 47 48 47 48 47 47 46 47 46 47 46 47 46 46 1,210 1,220
51 49 49 50 49 50 49 49 48 50 48 49 48 49 48 49 48 49 48 48 47 48
47 48 47 48 47 47 46 47 46 47 1,220 1,230 51 50 50 50 49 51 49 50
49 50 49 49 48 50 48 49 48 49 48 48 47 49 47 48 47 48 47 48 46 48
46 47 1,230 1,240 52 50 50 51 50 51 50 50 49 51 49 50 49 50 49 49
48 50 48 49 48 49 48 48 47 49 47 48 47 48 47 47 1,240 1,250 52 51
51 51 50 51 50 51 50 51 50 50 49 50 49 50 49 50 49 49 48 49 48 49
48 49 48 48 47 49 47 48 1,250 1,260 52 51 51 52 50 52 50 51 50 51
50 51 50 51 50 50 49 50 49 50 49 50 49 49 48 49 48 49 48 49 48 48
1,260 1,270 53 51 51 52 51 52 51 52 50 52 50 51 50 51 50 51 49 51
49 50 49 50 49 50 48 50 48 49 48 49 48 49 1,270 1,280 53 52 52 53
51 53 51 52 51 52 51 52 50 52 50 51 50 51 50 51 49 51 49 50 49 50
49 50 48 50 48 49 1,280 1,290 54 52 52 53 52 53 52 53 51 52 51 52
51 52 51 52 50 52 50 51 50 51 50 51 49 51 49 50 49 50 49 50 1,290
1,300 54 52 52 53 52 53 52 53 52 53 52 53 51 52 51 52 51 52 51 52
50 51 50 51 50 51 50 51 49 50 49 50 1,300 1,310 54 53 53 54 52 54
52 53 52 53 52 53 51 53 51 52 51 52 51 52 50 52 50 52 50 51 50 51
49 51 49 51 1,310 1,320 55 53 53 54 53 54 53 54 52 54 52 53 52 53
52 53 51 53 51 52 51 52 51 52 50 52 50 51 50 51 50 51 1,320 1,330
55 54 54 55 53 55 53 54 53 54 53 54 52 54 52 53 52 53 52 53 51 53
51 52 51 52 51 52 50 52 50 51 1,330 1,340 55 54 54 55 54 55 54 55
53 54 53 54 53 54 53 54 52 53 52 53 52 53 52 53 51 53 51 52 51 52
51 52 1,340 1,350 56 54 54 56 54 55 54 55 53 55 53 55 53 54 53 54
52 54 52 54 52 53 52 53 51 53 51 53 51 52 51 52 1,350 1,360 56 55
55 56 54 56 54 56 54 55 54 55 53 55 53 55 53 54 53 54 52 54 52 54
52 53 52 53 51 53 51 53 1,360 1,370 57 55 55 57 55 56 55 56 54 56
54 56 54 55 54 55 53 55 53 55 53 54 53 54 52 54 52 54 52 53 52 53
1,370 1,380 57 56 56 57 55 56 55 57 55 56 55 56 54 56 54 56 54 55
54 55 53 55 53 55 53 54 53 54 52 54 52 54 1,380 1,390 57 56 56 57
55 57 55 57 55 56 55 56 54 56 54 56 54 55 54 56 54 55 54 55 53 54
53 55 53 54 53 54 1,390 1,400 58 56 56 58 56 57 56 57 55 57 55 57
55 56 55 56 54 56 54 56 54 55 54 55 53 55 53 55 53 54 53 55 1,400
1,410 58 57 57 58 56 58 56 58 56 57 56 57 55 57 55 57 55 56 55 56
54 56 54 56 54 55 54 55 53 55 53 55 1,410 1,420 58 57 57 59 57 58
57 58 56 58 56 58 56 57 56 57 55 57 55 57 55 56 55 56 54 56 54 56
54 55 54 55 1,420 1,430 59 57 57 59 57 58 57 59 56 58 56 58 56 57
56 58 56 57 56 57 55 56 55 57 55 56 55 56 54 55 54 56 1,430 1,440
59 58 58 60 57 59 57 59 57 58 57 59 56 58 56 58 56 57 56 58 55 57
55 57 55 56 55 57 54 56 54 56 1,440 1,450 60 58 58 60 58 59 58 60
57 59 57 59 57 58 57 59 56 58 56 58 56 57 56 58 55 57 55 57 55 56
55 57 1,450 1,460 60 59 59 61 58 60 58 60 58 59 58 60 57 59 57 59
57 58 57 59 56 58 56 58 56 57 56 58 55 57 55 57 1,460 1,470 60 59
59 61 58 60 58 60 58 59 58 60 58 59 58 60 57 58 57 59 57 58 57 59
56 57 56 58 56 57 56 58 1,470 1,480 61 59 59 61 59 60 59 61 58 60
58 60 58 59 58 60 57 59 57 59 57 58 57 59 56 58 56 59 56 57 56 58
1,480 1,490 61 60 60 62 59 61 59 61 59 60 59 61 58 60 58 60 58 59
58 60 57 59 57 59 57 58 57 59 56 58 56 58 1,490 1,500 62 60 60 62
60 61 60 62 59 61 59 61 59 60 59 61 58 60 58 60 58 59 58 60 57 59
57 59 57 58 57 59 1,500 1,510 62 60 60 63 60 61 60 62 60 61 60 62
59 60 59 61 59 60 59 61 58 59 58 60 58 59 58 60 57 59 57 59
0 S MS M S H MS M S H MS M S H MS M S H MS M S H MS M S H MS M S
H MS MTHE AMOUNT OF TAX TO BE WITHHELD SHALL BE –
NO DEPENDENTSWITH
AND WAGES AREAT BUT LESSLEAST THAN
1 DEPENDENT 2 DEPENDENTS 3 DEPENDENTS 4 DEPENDENTS 7 DEPENDENTS5
DEPENDENTS 6 DEPENDENTS
ALABAMA DEPARTMENT OF REVENUE – WITHHOLDING TAX TABLEIf payroll
period with respect to employee is WEEKLY
PAGE 11
-
EMPLOYEE IS –
CLA
IMIN
G N
O E
XEM
PTIO
NS
SIN
GLE
CLA
IMIN
G $
1500
PER
SON
AL E
XEM
PTIO
N
MAR
RIE
D C
LAIM
ING
$30
00PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D F
ILIN
G S
EPAR
ATE
$150
0 PE
RSO
NAL
EXE
MPT
ION
SIN
GLE
CLA
IMIN
G $
1500
PER
SON
AL E
XEM
PTIO
N
HEA
D O
F FA
MIL
Y C
LAIM
ING
$300
0 PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D C
LAIM
ING
$30
00PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D F
ILIN
G S
EPAR
ATE
$150
0 PE
RSO
NAL
EXE
MPT
ION
SIN
GLE
CLA
IMIN
G $
1500
PER
SON
AL E
XEM
PTIO
N
HEA
D O
F FA
MIL
Y C
LAIM
ING
$300
0 PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D C
LAIM
ING
$30
00PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D F
ILIN
G S
EPAR
ATE
$150
0 PE
RSO
NAL
EXE
MPT
ION
SIN
GLE
CLA
IMIN
G $
1500
PER
SON
AL E
XEM
PTIO
N
HEA
D O
F FA
MIL
Y C
LAIM
ING
$300
0 PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D C
LAIM
ING
$30
00PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D F
ILIN
G S
EPAR
ATE
$150
0 PE
RSO
NAL
EXE
MPT
ION
SIN
GLE
CLA
IMIN
G $
1500
PER
SON
AL E
XEM
PTIO
N
HEA
D O
F FA
MIL
Y C
LAIM
ING
$300
0 PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D C
LAIM
ING
$30
00PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D F
ILIN
G S
EPAR
ATE
$150
0 PE
RSO
NAL
EXE
MPT
ION
SIN
GLE
CLA
IMIN
G $
1500
PER
SON
AL E
XEM
PTIO
N
HEA
D O
F FA
MIL
Y C
LAIM
ING
$300
0 PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D C
LAIM
ING
$30
00PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D F
ILIN
G S
EPAR
ATE
$150
0 PE
RSO
NAL
EXE
MPT
ION
SIN
GLE
CLA
IMIN
G $
1500
PER
SON
AL E
XEM
PTIO
N
HEA
D O
F FA
MIL
Y C
LAIM
ING
$300
0 PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D C
LAIM
ING
$30
00PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D F
ILIN
G S
EPAR
ATE
$150
0 PE
RSO
NAL
EXE
MPT
ION
SIN
GLE
CLA
IMIN
G $
1500
PER
SON
AL E
XEM
PTIO
N
HEA
D O
F FA
MIL
Y C
LAIM
ING
$300
0 PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D C
LAIM
ING
$30
00PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D F
ILIN
G S
EPAR
ATE
$150
0 PE
RSO
NAL
EXE
MPT
ION
1,510 1,520 62 61 61 63 60 62 60 63 60 61 60 62 59 61 59 62 59
60 59 61 58 60 58 61 58 59 58 60 57 59 57 60 1,520 1,530 63 61 61
63 61 62 61 63 60 62 60 62 60 61 60 62 59 61 59 62 59 60 59 61 58
60 58 61 58 59 58 60 1,530 1,540 63 62 62 64 61 63 61 63 61 62 61
63 60 62 60 62 60 61 60 62 59 61 59 61 59 60 59 61 58 60 58 60
1,540 1,550 63 62 62 64 62 63 62 64 61 62 61 63 61 62 61 63 60 61
60 62 60 61 60 62 59 61 59 61 59 60 59 61 1,550 1,560 64 62 62 65
62 63 62 64 61 63 61 64 61 62 61 63 60 62 60 63 60 61 60 62 59 61
59 62 59 60 59 61 1,560 1,570 64 63 63 65 62 64 62 65 62 63 62 64
61 63 61 64 61 62 61 63 60 62 60 63 60 61 60 62 59 61 59 62 1,570
1,580 65 63 63 65 63 64 63 65 62 64 62 64 62 63 62 64 61 63 61 63
61 62 61 63 60 62 60 63 60 61 60 62 1,580 1,590 65 64 64 66 63 64
63 65 63 64 63 65 62 63 62 64 62 63 62 64 61 63 61 63 61 62 61 63
60 62 60 62 1,590 1,600 65 64 64 66 63 65 63 66 63 64 63 65 62 64
62 65 62 63 62 64 61 63 61 64 61 62 61 63 61 62 61 63 1,600 1,610
66 64 64 67 64 65 64 66 63 65 63 66 63 64 63 65 62 64 62 65 62 63
62 64 61 63 61 64 61 62 61 63 1,610 1,620 66 65 65 67 64 66 64 66
64 65 64 66 63 65 63 66 63 64 63 65 62 64 62 65 62 63 62 64 61 63
61 64 1,620 1,630 66 65 65 67 65 66 65 67 64 65 64 66 64 65 64 66
63 65 63 65 63 64 63 65 62 64 62 64 62 63 62 64 1,630 1,640 67 65
65 68 65 66 65 67 64 66 64 67 64 65 64 66 63 65 63 66 63 64 63 65
63 64 63 65 62 63 62 64 1,640 1,650 67 66 66 68 65 67 65 68 65 66
65 67 64 66 64 67 64 65 64 66 63 65 63 66 63 64 63 65 62 64 62 65
1,650 1,660 68 66 66 69 66 67 66 68 65 67 65 68 65 66 65 67 64 66
64 67 64 65 64 66 63 65 63 66 63 64 63 65 1,660 1,670 68 67 67 69
66 67 66 68 66 67 66 68 65 67 65 67 65 66 65 67 64 66 64 67 64 65
64 66 63 65 63 66 1,670 1,680 68 67 67 69 66 68 66 69 66 67 66 68
65 67 65 68 65 66 65 67 65 66 65 67 64 65 64 66 64 65 64 66 1,680
1,690 69 67 67 70 67 68 67 69 66 68 66 69 66 67 66 68 65 67 65 68
65 66 65 67 64 66 64 67 64 65 64 66 1,690 1,700 69 68 68 70 67 69
67 70 67 68 67 69 66 68 66 69 66 67 66 68 65 67 65 68 65 66 65 67
64 66 64 67 1,700 1,710 70 68 68 70 68 69 68 70 67 69 67 70 67 68
67 69 66 68 66 69 66 67 66 68 65 67 65 68 65 66 65 67 1,710 1,720
70 68 68 71 68 69 68 70 67 69 67 70 67 68 67 69 67 68 67 69 66 67
66 68 66 67 66 68 65 66 65 67 1,720 1,730 70 69 69 71 68 70 68 71
68 69 68 70 67 69 67 70 67 68 67 69 66 68 66 69 66 67 66 68 65 67
65 68 1,730 1,740 71 69 69 72 69 70 69 71 68 70 68 71 68 69 68 70
67 69 67 70 67 68 67 69 66 68 66 69 66 67 66 68 1,740 1,750 71 70
70 72 69 71 69 72 69 70 69 71 68 70 68 71 68 69 68 70 67 69 67 70
67 68 67 69 66 68 66 69 1,750 1,760 71 70 70 72 69 71 69 72 69 70
69 71 69 70 69 71 68 69 68 71 68 69 68 70 67 69 67 70 67 68 67 69
1,760 1,770 72 70 70 73 70 71 70 72 69 71 69 72 69 70 69 71 68 70
68 71 68 69 68 70 67 69 67 70 67 68 67 69 1,770 1,780 72 71 71 73
70 72 70 73 70 71 70 72 69 71 69 72 69 70 69 71 68 70 68 71 68 69
68 70 67 69 67 70 1,780 1,790 73 71 71 74 71 72 71 73 70 72 70 73
70 71 70 72 69 71 69 72 69 70 69 71 68 70 68 71 68 69 68 70 1,790
1,800 73 71 71 74 71 72 71 74 71 72 71 73 70 71 70 73 70 71 70 72
69 71 69 72 69 70 69 71 68 70 68 71 1,800 1,810 73 72 72 74 71 73
71 74 71 72 71 73 70 72 70 73 70 71 70 72 69 71 69 72 69 70 69 71
68 70 68 71 1,810 1,820 74 72 72 75 72 73 72 74 71 73 71 74 71 72
71 73 70 72 70 73 70 71 70 72 69 71 69 72 69 70 69 71 1,820 1,830
74 73 73 75 72 74 72 75 72 73 72 74 71 73 71 74 71 72 71 73 70 72
70 73 70 71 70 72 69 71 69 72 1,830 1,840 74 73 73 76 73 74 73 75
72 73 72 75 72 73 72 74 71 73 71 74 71 72 71 73 70 72 70 73 70 71
70 72 1,840 1,850 75 73 73 76 73 74 73 75 72 74 72 75 72 73 72 74
71 73 71 74 71 72 71 74 70 72 70 73 70 71 70 73 1,850 1,860 75 74
74 76 73 75 73 76 73 74 73 75 72 74 72 75 72 73 72 74 71 73 71 74
71 72 71 73 70 72 70 73 1,860 1,870 76 74 74 77 74 75 74 76 73 75
73 76 73 74 73 75 72 74 72 75 72 73 72 74 71 73 71 74 71 72 71 73
1,870 1,880 76 75 75 77 74 75 74 77 74 75 74 76 73 75 73 76 73 74
73 75 72 74 72 75 72 73 72 74 71 73 71 74 1,880 1,890 76 75 75 77
74 76 74 77 74 75 74 77 73 75 73 76 73 74 73 76 73 74 73 75 72 73
72 75 72 73 72 74 1,890 1,900 77 75 75 78 75 76 75 77 74 76 74 77
74 75 74 76 73 75 73 76 73 74 73 75 72 74 72 75 72 73 72 75 1,900
1,910 77 76 76 78 75 77 75 78 75 76 75 77 74 76 74 77 74 75 74 76
73 75 73 76 73 74 73 75 72 74 72 75 1,910 1,920 77 76 76 79 76 77
76 78 75 77 75 78 75 76 75 77 74 76 74 77 74 75 74 76 73 75 73 76
73 74 73 75 1,920 1,930 78 76 76 79 76 78 76 79 76 77 76 78 76 77
76 78 75 77 75 78 75 76 75 78 75 76 75 77 74 76 74 77 1,930 1,940
78 77 77 79 77 78 77 79 76 78 76 79 76 77 76 79 76 77 76 78 75 77
75 78 75 76 75 78 75 76 75 77 1,940 1,950 79 77 77 80 77 78 77 80
77 78 77 79 76 78 76 79 76 77 76 79 76 77 76 78 75 77 75 78 75 77
75 78 1,950 1,960 79 78 78 80 77 79 77 80 77 78 77 80 77 78 77 79
76 78 76 79 76 78 76 79 76 77 76 78 75 77 75 78 1,960 1,970 79 78
78 81 78 79 78 80 77 79 77 80 77 78 77 80 77 78 77 79 76 78 76 79
76 78 76 79 76 77 76 79 1,970 1,980 80 78 78 81 78 79 78 81 78 79
78 80 77 79 77 80 77 79 77 80 77 78 77 80 76 78 76 79 76 78 76 79
1,980 1,990 80 79 79 81 78 80 78 81 78 80 78 81 78 79 78 81 77 79
77 80 77 79 77 80 77 78 77 80 77 78 77 79 1,990 2,000 80 79 79 82
79 80 79 81 78 80 78 81 78 80 78 81 78 79 78 81 77 79 77 80 77 79
77 80 77 78 77 80 2,000 2,010 81 79 79 82 79 81 79 82 79 80 79 82
78 80 78 81 78 80 78 81 78 79 78 81 77 79 77 80 77 79 77 80
0 S MS M S H MS M S H MS M S H MS M S H MS M S H MS M S H MS M S
H MS MTHE AMOUNT OF TAX TO BE WITHHELD SHALL BE –
NO DEPENDENTSWITH
AND WAGES AREAT BUT LESSLEAST THAN
1 DEPENDENT 2 DEPENDENTS 3 DEPENDENTS 4 DEPENDENTS 7 DEPENDENTS5
DEPENDENTS 6 DEPENDENTS
ALABAMA DEPARTMENT OF REVENUE – WITHHOLDING TAX TABLEIf payroll
period with respect to employee is WEEKLY
PAGE 12
-
EMPLOYEE IS –
CLA
IMIN
G N
O E
XEM
PTIO
NS
SIN
GLE
CLA
IMIN
G $
1500
PER
SON
AL E
XEM
PTIO
N
MAR
RIE
D C
LAIM
ING
$30
00PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D F
ILIN
G S
EPAR
ATE
$150
0 PE
RSO
NAL
EXE
MPT
ION
SIN
GLE
CLA
IMIN
G $
1500
PER
SON
AL E
XEM
PTIO
N
HEA
D O
F FA
MIL
Y C
LAIM
ING
$300
0 PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D C
LAIM
ING
$30
00PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D F
ILIN
G S
EPAR
ATE
$150
0 PE
RSO
NAL
EXE
MPT
ION
SIN
GLE
CLA
IMIN
G $
1500
PER
SON
AL E
XEM
PTIO
N
HEA
D O
F FA
MIL
Y C
LAIM
ING
$300
0 PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D C
LAIM
ING
$30
00PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D F
ILIN
G S
EPAR
ATE
$150
0 PE
RSO
NAL
EXE
MPT
ION
SIN
GLE
CLA
IMIN
G $
1500
PER
SON
AL E
XEM
PTIO
N
HEA
D O
F FA
MIL
Y C
LAIM
ING
$300
0 PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D C
LAIM
ING
$30
00PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D F
ILIN
G S
EPAR
ATE
$150
0 PE
RSO
NAL
EXE
MPT
ION
SIN
GLE
CLA
IMIN
G $
1500
PER
SON
AL E
XEM
PTIO
N
HEA
D O
F FA
MIL
Y C
LAIM
ING
$300
0 PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D C
LAIM
ING
$30
00PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D F
ILIN
G S
EPAR
ATE
$150
0 PE
RSO
NAL
EXE
MPT
ION
SIN
GLE
CLA
IMIN
G $
1500
PER
SON
AL E
XEM
PTIO
N
HEA
D O
F FA
MIL
Y C
LAIM
ING
$300
0 PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D C
LAIM
ING
$30
00PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D F
ILIN
G S
EPAR
ATE
$150
0 PE
RSO
NAL
EXE
MPT
ION
SIN
GLE
CLA
IMIN
G $
1500
PER
SON
AL E
XEM
PTIO
N
HEA
D O
F FA
MIL
Y C
LAIM
ING
$300
0 PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D C
LAIM
ING
$30
00PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D F
ILIN
G S
EPAR
ATE
$150
0 PE
RSO
NAL
EXE
MPT
ION
SIN
GLE
CLA
IMIN
G $
1500
PER
SON
AL E
XEM
PTIO
N
HEA
D O
F FA
MIL
Y C
LAIM
ING
$300
0 PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D C
LAIM
ING
$30
00PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D F
ILIN
G S
EPAR
ATE
$150
0 PE
RSO
NAL
EXE
MPT
ION
2,010 2,020 81 80 80 83 79 81 79 82 79 81 79 82 79 80 79 82 78
80 78 81 78 80 78 81 78 80 78 81 78 79 78 81 2,020 2,030 81 80 80
83 80 81 80 83 79 81 79 82 79 81 79 82 79 80 79 82 78 80 78 82 78
80 78 81 78 80 78 81 2,030 2,040 82 80 80 83 80 82 80 83 80 81 80
83 79 81 79 82 79 81 79 82 79 81 79 82 79 80 79 82 78 80 78 81
2,040 2,050 82 81 81 84 80 82 80 83 80 82 80 83 80 82 80 83 79 81
79 83 79 81 79 82 79 81 79 82 79 80 79 82 2,050 2,060 82 81 81 84
81 82 81 84 80 82 80 84 80 82 80 83 80 82 80 83 79 81 79 83 79 81
79 82 79 81 79 82 2,060 2,070 83 81 81 85 81 83 81 84 81 83 81 84
80 82 80 84 80 82 80 83 80 82 80 83 80 81 80 83 79 81 79 82 2,070
2,080 83 82 82 85 81 83 81 85 81 83 81 84 81 83 81 84 80 82 80 84
80 82 80 83 80 82 80 83 80 82 80 83 2,080 2,090 83 82 82 85 82 84
82 85 81 83 81 85 81 83 81 84 81 83 81 84 80 82 80 84 80 82 80 84
80 82 80 83 2,090 2,100 84 82 82 86 82 84 82 85 82 84 82 85 81 83
81 85 81 83 81 85 81 83 81 84 81 83 81 84 80 82 80 84 2,100 2,110
84 83 83 86 82 84 82 86 82 84 82 85 82 84 82 85 81 84 81 85 81 83
81 85 81 83 81 84 81 83 81 84 2,110 2,120 84 83 83 86 83 85 83 86
82 84 82 86 82 84 82 86 82 84 82 85 82 84 82 85 81 83 81 85 81 83
81 84 2,120 2,130 85 83 83 87 83 85 83 87 83 85 83 86 82 85 82 86
82 84 82 86 82 84 82 85 82 84 82 85 81 83 81 85 2,130 2,140 85 84
84 87 83 85 83 87 83 85 83 87 83 85 83 86 82 85 82 86 82 84 82 86
82 84 82 86 82 84 82 85 2,140 2,150 85 84 84 88 84 86 84 87 83 86
83 87 83 85 83 87 83 85 83 86 83 85 83 86 82 84 82 86 82 84 82 86
2,150 2,160 86 84 84 88 84 86 84 88 84 86 84 87 83 86 83 87 83 85
83 87 83 85 83 87 83 85 83 86 82 84 82 86 2,160 2,170 86 85 85 88
84 87 84 88 84 86 84 88 84 86 84 88 84 86 84 87 83 85 83 87 83 85
83 87 83 85 83 86 2,170 2,180 86 85 85 89 85 87 85 89 84 87 84 88
84 86 84 88 84 86 84 88 84 86 84 87 83 85 83 87 83 85 83 87 2,180
2,190 87 85 85 89 85 87 85 89 85 87 85 89 84 87 84 88 84 86 84 88
84 86 84 88 84 86 84 87 83 85 83 87 2,190 2,200 87 86 86 90 85 88
85 89 85 87 85 89 85 87 85 89 85 87 85 88 84 86 84 88 84 86 84 88
84 86 84 88 2,200 2,210 87 86 86 90 86 88 86 90 85 88 85 89 85 87
85 89 85 87 85 89 85 87 85 89 84 86 84 88 84 86 84 88 2,210 2,220
88 86 86 90 86 88 86 90 86 88 86 90 85 88 85 89 85 87 85 89 85 87
85 89 85 87 85 89 84 86 84 88 2,220 2,230 88 87 87 91 86 89 86 90
86 88 86 90 86 88 86 90 86 88 86 90 85 87 85 89 85 87 85 89 85 87
85 89 2,230 2,240 88 87 87 91 87 89 87 91 86 89 86 91 86 88 86 90
86 88 86 90 86 88 86 90 85 87 85 89 85 87 85 89 2,240 2,250 89 87
87 92 87 89 87 91 87 89 87 91 87 89 87 91 86 88 86 90 86 88 86 90
86 88 86 90 85 87 85 90 2,250 2,260 89 88 88 92 87 90 87 92 87 89
87 91 87 89 87 91 87 89 87 91 86 88 86 90 86 88 86 90 86 88 86 90
2,260 2,270 89 88 88 92 88 90 88 92 87 90 87 92 87 89 87 91 87 89
87 91 87 89 87 91 86 88 86 91 86 88 86 90 2,270 2,280 90 88 88 93
88 90 88 92 88 90 88 92 88 90 88 92 87 89 87 92 87 89 87 91 87 89
87 91 86 89 86 91 2,280 2,290 90 89 89 93 88 91 88 93 88 90 88 93
88 90 88 92 88 90 88 92 87 89 87 92 87 89 87 91 87 89 87 91 2,290
2,300 91 89 89 93 89 91 89 93 88 91 88 93 88 90 88 93 88 90 88 92
88 90 88 92 87 89 87 92 87 89 87 91 2,300 2,310 91 89 89 94 89 91
89 94 89 91 89 93 89 91 89 93 88 90 88 93 88 90 88 92 88 90 88 92
87 90 87 92 2,310 2,320 91 90 90 94 89 92 89 94 89 91 89 94 89 91
89 93 89 91 89 93 88 90 88 93 88 90 88 93 88 90 88 92 2,320 2,330
92 90 90 95 90 92 90 94 90 92 90 94 89 91 89 94 89 91 89 93 89 91
89 93 88 91 88 93 88 90 88 93 2,330 2,340 92 90 90 95 90 92 90 95
90 92 90 94 90 92 90 94 89 91 89 94 89 91 89 94 89 91 89 93 88 91
88 93 2,340 2,350 92 91 91 95 90 93 90 95 90 92 90 95 90 92 90 95
90 92 90 94 89 91 89 94 89 91 89 94 89 91 89 93 2,350 2,360 93 91
91 96 91 93 91 96 91 93 91 95 90 92 90 95 90 92 90 95 90 92 90 94
89 92 89 94 89 91 89 94 2,360 2,370 93 91 91 96 91 93 91 96 91 93
91 96 91 93 91 95 90 92 90 95 90 92 90 95 90 92 90 94 89 92 89 94
2,370 2,380 93 92 92 97 92 94 92 96 91 93 91 96 91 93 91 96 91 93
91 95 90 92 90 95 90 92 90 95 90 92 90 95 2,380 2,390 94 92 92 97
92 94 92 97 92 94 92 96 91 93 91 96 91 93 91 96 91 93 91 96 90 93
90 95 90 92 90 95 2,390 2,400 94 92 92 97 92 94 92 97 92 94 92 97
92 94 92 97 91 93 91 96 91 93 91 96 91 93 91 96 90 93 90 95 2,400
2,410 94 93 93 98 92 95 92 97 92 94 92 97 92 94 92 97 92 94 92 97
91 94 91 96 91 93 91 96 91 93 91 96 2,410 2,420 95 93 93 98 93 95
93 98 93 95 93 98 92 94 92 97 92 94 92 97 92 94 92 97 91 94 91 96
91 93 91 96 2,420 2,430 95 93 93 99 93 95 93 98 93 95 93 98 93 95
93 98 92 94 92 97 92 94 92 97 92 94 92 97 91 94 91 96 2,430 2,440
95 94 94 99 93 96 93 99 93 95 93 98 93 95 93 98 93 95 93 98 92 95
92 97 92 94 92 97 92 94 92 97 2,440 2,450 96 94 94 99 94 96 94 99
93 96 93 99 93 95 93 98 93 95 93 98 93 95 93 98 92 95 92 98 92 94
92 97 2,450 2,460 96 94 94 100 94 96 94 99 94 96 94 99 94 96 94 99
93 96 93 98 93 95 93 98 93 95 93 98 92 95 92 98 2,460 2,470 96 95
95 100 94 97 94 100 94 96 94 99 94 96 94 99 94 96 94 99 93 96 93 99
93 95 93 98 93 95 93 98 2,470 2,480 96 95 95 100 95 97 95 100 94 97
94 100 94 96 94 100 94 96 94 99 94 96 94 99 93 96 93 99 93 95 93 98
2,480 2,490 97 95 95 101 95 97 95 100 95 97 95 100 94 97 94 100 94
97 94 100 94 96 94 99 94 96 94 99 93 96 93 99 2,490 2,500 97 96 96
101 95 98 95 101 95 97 95 101 95 97 95 100 95 97 95 100 94 97 94
100 94 96 94 99 94 96 94 99 2,500 2,510 97 96 96 102 96 98 96 101
95 98 95 101 95 97 95 101 95 97 95 100 95 97 95 100 94 97 94 100 94
96 94 100
0 S MS M S H MS M S H MS M S H MS M S H MS M S H MS M S H MS M S
H MS MTHE AMOUNT OF TAX TO BE WITHHELD SHALL BE –
NO DEPENDENTSWITH
AND WAGES AREAT BUT LESSLEAST THAN
1 DEPENDENT 2 DEPENDENTS 3 DEPENDENTS 4 DEPENDENTS 7 DEPENDENTS5
DEPENDENTS 6 DEPENDENTS
ALABAMA DEPARTMENT OF REVENUE – WITHHOLDING TAX TABLEIf payroll
period with respect to employee is WEEKLY
PAGE 13
-
EMPLOYEE IS –
CLA
IMIN
G N
O E
XEM
PTIO
NS
SIN
GLE
CLA
IMIN
G $
1500
PER
SON
AL E
XEM
PTIO
N
MAR
RIE
D C
LAIM
ING
$30
00PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D F
ILIN
G S
EPAR
ATE
$150
0 PE
RSO
NAL
EXE
MPT
ION
SIN
GLE
CLA
IMIN
G $
1500
PER
SON
AL E
XEM
PTIO
N
HEA
D O
F FA
MIL
Y C
LAIM
ING
$300
0 PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D C
LAIM
ING
$30
00PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D F
ILIN
G S
EPAR
ATE
$150
0 PE
RSO
NAL
EXE
MPT
ION
SIN
GLE
CLA
IMIN
G $
1500
PER
SON
AL E
XEM
PTIO
N
HEA
D O
F FA
MIL
Y C
LAIM
ING
$300
0 PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D C
LAIM
ING
$30
00PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D F
ILIN
G S
EPAR
ATE
$150
0 PE
RSO
NAL
EXE
MPT
ION
SIN
GLE
CLA
IMIN
G $
1500
PER
SON
AL E
XEM
PTIO
N
HEA
D O
F FA
MIL
Y C
LAIM
ING
$300
0 PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D C
LAIM
ING
$30
00PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D F
ILIN
G S
EPAR
ATE
$150
0 PE
RSO
NAL
EXE
MPT
ION
SIN
GLE
CLA
IMIN
G $
1500
PER
SON
AL E
XEM
PTIO
N
HEA
D O
F FA
MIL
Y C
LAIM
ING
$300
0 PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D C
LAIM
ING
$30
00PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D F
ILIN
G S
EPAR
ATE
$150
0 PE
RSO
NAL
EXE
MPT
ION
SIN
GLE
CLA
IMIN
G $
1500
PER
SON
AL E
XEM
PTIO
N
HEA
D O
F FA
MIL
Y C
LAIM
ING
$300
0 PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D C
LAIM
ING
$30
00PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D F
ILIN
G S
EPAR
ATE
$150
0 PE
RSO
NAL
EXE
MPT
ION
SIN
GLE
CLA
IMIN
G $
1500
PER
SON
AL E
XEM
PTIO
N
HEA
D O
F FA
MIL
Y C
LAIM
ING
$300
0 PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D C
LAIM
ING
$30
00PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D F
ILIN
G S
EPAR
ATE
$150
0 PE
RSO
NAL
EXE
MPT
ION
SIN
GLE
CLA
IMIN
G $
1500
PER
SON
AL E
XEM
PTIO
N
HEA
D O
F FA
MIL
Y C
LAIM
ING
$300
0 PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D C
LAIM
ING
$30
00PE
RSO
NAL
EXE
MPT
ION
MAR
RIE
D F
ILIN
G S
EPAR
ATE
$150
0 PE
RSO
NAL
EXE
MPT
ION
2,510 2,520 98 96 96 102 96 98 96 102 96 98 96 101 95 98 95 101
95 98 95 101 95 97 95 100 95 97 95 100 94 97 94 100 2,520 2,530 98
97 97 102 96 99 96 102 96 98 96 102 96 98 96 101 96 98 96 101 95 98
95 101 95 97 95 101 95 97 95 100 2,530 2,540 98 97 97 103 97 99 97
102 96 99 96 102 96 99 96 102 96 98 96 102 96 98 96 101 95 98 95
101 95 97 95 101 2,540 2,550 99 97 97 103 97 99 97 103 97 99 97 102
96 99 96 102 96 99 96 102 96 98 96 102 96 98 96 101 95 98 95 101
2,550 2,560 99 98 98 103 97 99 97 103 97 99 97 103 97 98 97 103 96
98 96 102 96 98 96 102 96 98 96 102 96 97 96 101 2,560 2,570 99 98
98 104 98 99 98 104 97 99 97 103 97 99 97 103 97 99 97 103 97 98 97
102 96 98 96 102 96 98 96 102 2,570 2,580 100 98 98 104 98 100 98
104 98 99 98 104 97 99 97 103 97 99 97 103 97 99 97 103 97 98 97
102 96 98 96 102 2,580 2,590 100 99 99 105 98 100 98 104 98 100 98
104 98 99 98 104