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ContentsDepartment of the TreasuryInternal Revenue Service
What’s New . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . 1
Reminders . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . 2Publication 15-A Introduction . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . 3(Rev. January 2006)Cat. No.
21453T 1. Who Are Employees? . . . . . . . . . . . . . . . . . . .
. 3
2. Employee or Independent Contractor? . . . . . . 6
3. Employees of Exempt Organizations . . . . . . . .
8Employer’s4. Religious Exemptions . . . . . . . . . . . . . . . .
. . . . 9Supplemental 5. Wages and Other Compensation . . . . . . .
. . . . 106. Sick Pay Reporting . . . . . . . . . . . . . . . . . .
. . . . 13Tax Guide7. Special Rules for Paying Taxes . . . . . . .
. . . . . 19
8. Pensions and Annuities . . . . . . . . . . . . . . . . . .
21(Supplement to9. Alternative Methods for FiguringPublication 15
Withholding . . . . . . . . . . . . . . . . . . . . . . . . . . .
22
Formula Tables for Percentage Method(Circular E),Withholding . .
. . . . . . . . . . . . . . . . . . . . . . . 23
Employer’s Tax Guide) Wage Bracket Percentage Method Tables . .
. . . 26Combined Income Tax, Employee Social
Security Tax, and Employee MedicareTax Withholding Tables . . .
. . . . . . . . . . . . . 35
10. Tables for Withholding onDistributions of Indian Gaming
Profits toTribal Members . . . . . . . . . . . . . . . . . . . . .
. . . . 56
Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . 58
Quick and Easy Access to IRS Tax Helpand Tax Products . . . . .
. . . . . . . . . . . . . . . . . . 59
What’s NewNew forms in Spanish. Your Spanish-speaking employ-ees
may claim withholding allowances using FormaW-4(SP), Certificado de
Exención de la Retención del(la)Empleado(a), in place of Form
W-4, Employee’s Withhold-ing Allowance Certificate. Instructions,
in Spanish, forcompleting Form W-4 or Forma W-4(SP) are available
inPublication 579SP, Cómo Preparar la Declaración de Im-puesto
Federal. For nonemployees, new Forma W-9(SP),Solicitad y
Certificación del Número de Identificación delContribuyente, may
be used in place of Form W-9, Re-quest for Taxpayer Identification
Number and Certification.
Get forms and other information New IRS procedure for review of
Forms W-4. Employ-faster and easier by: ers no longer have to
routinely send copies of Forms W-4
claiming more than 10 allowances and certain “exempt”Internet •
www.irs.govForms W-4 to the IRS. However, Forms W-4 are
stillsubject to review by the IRS. See Publication 15 (CircularE),
Employer’s Tax Guide, for details.TM
for Business New procedure for withholding income taxes on
thewww.irs.gov/efile wages of nonresident alien employees. For
wages paid
on or after January 1, 2006, employers are required to
Double click on the appropriate icon to the left for withholding
tables provided in a Microsoft Excel spreadsheet (opens in a
separate Excel (.xls) file).
Casino Profits WH
TABLES FOR WITHHOLDING ON DISTRIBUTIONS OF INDIAN CASINO PROFITS
TO TRIBAL MEMBERS
Tables For All Individuals
(For Payments Made in 2006)
TABLE 1- WEEKLY Distribution PeriodTABLE 2-BIWEEKLY Distribution
Period
If the amount of theThe amount of income taxIf the amount of
theThe amount of income tax
payment is:to withhold is:payment is:to withhold is:
Not over$163$0Not over$325$0
Over-But not over-of excess over-Over-But not over-of excess
over-
$163$30810%-$163$325$61510%-$325
$308$752$14.50plus15%-$308$615$1,504$29.00015%-$615
$752$1,589$81.10plus25%-$752$1,504$3,179$162.35025%-$1,504
$1,589--$290.35plus28%-$1,589$3,179--$581.10028%-$3,179
TABLE 3- SEMIMONTHLY Distribution PeriodTABLE 4-MONTHLY
Distribution Period
If the amount of theThe amount of income taxIf the amount of
theThe amount of income tax
payment is:to withhold is:payment is:to withhold is:
Not over$352$0Not over$704$0
Over-But not over-of excess over-Over-But not over-of excess
over-
$352$66710%-$352$704$1,33310%-$704
$667$1,629$31.50plus15%-$667$1,333$3,258$62.9015%-$1,333
$1,629$3,444$175.80plus25%-$1,629$3,258$6,888$351.65plus25%-$3,258
$3,444--$629.55plus28%-$3,444$6,888--$1,259.15plus28%-$6,888
TABLE 5- QUARTERLY Distribution PeriodTABLE 6- SEMIANNUAL
Payroll Period
If the amount of theThe amount of income taxIf the amount of
theThe amount of income tax
payment is:to withhold is:payment is:to withhold is:
Not over$2,113$0Not over$4,225$0
Over-But not over-of excess over-Over-But not over-of excess
over-
$2,113$4,00010%-$2,113$4,225$8,00010%-$4,225
$4,000$9,775$188.70plus15%-$4,000$8,000$19,550$377.50plus15%-$8,000
$9,775$20,663$1,054.95plus25%-$9,775$19,550$41,325$2,110.00plus25%-$19,550
$20,663--$3,776.95plus28%-$20,663$41,325--$7,553.75plus28%-$41,325
TABLE 7- ANNUAL Distribution PeriodTABLE 8- DAILY or
MISCELLANEOUS Distribution Period
If the amount of theThe amount of income taxIf the amount of
theThe amount of income tax
payment is:to withhold is:payment is:to withhold is:
Not over-$8,450$0Not over$32.50$0
Over-But not over-of excess over-Over-But not over-of excess
over-
$8,450$16,00010%-$8,450$32.50$61.5010%$32.50
$16,000$39,100$755.00plus15%-$16,000$61.50$150.40$2.9015%-$61.50
$39,100$82,650$4,220.00plus25%-$39,100$150.40$317.90$16.24plus25%-$150.40
$82,650--$15,107.50plus28%-$82,650$317.90--$58.12plus28%-$317.90
Sheet2
Sheet3
IRSFile AttachmentCasino Profits WH (TY 2006) Table
Numbers.xls
Pub 15-A Gross Wages WH
Pub 15-A: Alternative Tax Withholding Methods and TablesPub
15-A: Alternative Tax Withholding Methods and TablesPub 15-A:
Alternative Tax Withholding Methods and TablesPub 15-A: Alternative
Tax Withholding Methods and Tables
(For Wages Paid In 2006)(For Wages Paid In 2006)(For Wages Paid
In 2006)(For Wages Paid In 2006)
Wage Bracket Percentage Method for Computing Income Tax
Withholding From Gross WagesWage Bracket Percentage Method for
Computing Income Tax Withholding From Gross WagesWage Bracket
Percentage Method for Computing Income Tax Withholding From Gross
WagesWage Bracket Percentage Method for Computing Income Tax
Withholding From Gross Wages
__________________________________
Weekly Payroll PeriodBiweekly Payroll PeriodSemimonthly Payroll
PeriodMonthly Payroll Period
63.46126.92137.5275.0275.0
__________________________________
Single PersonsMarried PersonsSingle PersonsMarried PersonsSingle
PersonsMarried PersonsSingle PersonsMarried Persons
And gross wages are:And gross wages are:And gross wages are:And
gross wages are:And gross wages are:And gross wages are:And gross
wages are:And gross wages are:
MultiplyMultiplyMultiplyMultiplyMultiplyMultiplyMultiplyMultiply
If theBut notFromresultBut notFromresultIf theBut
notFromresultBut notFromresultIf theBut notFromresultBut
notFromresultIf theBut notFromresultBut notFromresult
number ofOverovergross wages 1byOverovergross wages 1bynumber
ofOverovergross wages 1byOverovergross wages 1bynumber
ofOverovergross wages 1byOverovergross wages 1bynumber
ofOverovergross wages 1byOverovergross wages 1by
allowancesallowancesallowancesallowances
is:ABCDABCDis:ABCDABCDis:ABCDABCDis:ABCDABCD
$0.00$192.00subtract$51.0010%$0.00$440.00subtract$154.0010%$0.00$385.00subtract$102.0010%$0.00$881.00subtract$308.0010%$0.00$417.00subtract$110.0010%$0.00$954.00subtract$333.0010%$0.00$833.00subtract$221.0010%$0.00$1,908.00subtract$667.0010%
$192.00$620.00subtract$98.0015%$440.00$1,308.00subtract$249.3315%$385.00$1,240.00subtract$196.3315%$881.00$2,617.00subtract$499.0015%$417.00$1,343.00subtract$212.3315%$954.00$2,835.00subtract$540.0015%$833.00$2,687.00subtract$425.0015%$1,908.00$5,670.00subtract$1,080.6715%
0$620.00$1,409.00subtract$306.8025%$1,308.00$2,440.00subtract$672.8025%0$1,240.00$2,817.00subtract$613.8025%$2,617.00$4,881.00subtract$1,346.2025%0$1,343.00$3,052.00subtract$664.6025%$2,835.00$5,288.00subtract$1,458.0025%0$2,687.00$6,104.00subtract$1,329.8025%$5,670.00$10,575.00subtract$2,916.4025%
$1,409.00$3,013.00subtract$424.8928%$2,440.00$3,759.00subtract$862.1428%$2,817.00$6,025.00subtract$849.8628%$4,881.00$7,517.00subtract$1,724.9328%$3,052.00$6,527.00subtract$920.3928%$5,288.00$8,144.00subtract$1,868.3628%$6,104.00$13,054.00subtract$1,841.3228%$10,575.00$16,288.00subtract$3,736.9628%
$3,013.00$6,508.00subtract$817.0333%$3,759.00$6,607.00subtract$1,301.0633%$6,025.00$13,015.00subtract$1,633.9733%$7,517.00$13,213.00subtract$2,602.5233%$6,527.00$14,100.00subtract$1,769.8833%$8,144.00$14,315.00subtract$2,819.2133%$13,054.00$28,200.00subtract$3,540.2133%$16,288.00$28,629.00subtract$5,638.6433%
$6,508.00--subtract$1,142.2335%$6,607.00--subtract$1,604.2635%$13,015.00--subtract$2,284.3135%$13,213.00--subtract$3,208.8335%$14,100.00--subtract$2,474.4635%$14,315.00--subtract$3,476.1135%$28,200.00--subtract$4,949.3435%$28,629.00--subtract$6,952.3735%
$0.00$255.46subtract$114.4610%$0.00$503.46subtract$217.4610%$0.00$511.92subtract$228.9210%$0.00$1,007.92subtract$434.9210%$0.00$554.50subtract$247.5010%$0.00$1,091.50subtract$470.5010%$0.00$1,108.00subtract$496.0010%$0.00$2,183.00subtract$942.0010%
$255.46$683.46subtract$161.4615%$503.46$1,371.46subtract$312.7915%$511.92$1,366.92subtract$323.2515%$1,007.92$2,743.92subtract$625.9215%$554.50$1,480.50subtract$349.8315%$1,091.50$2,972.50subtract$677.5015%$1,108.00$2,962.00subtract$700.0015%$2,183.00$5,945.00subtract$1,355.6715%
1$683.46$1,472.46subtract$370.2625%$1,371.46$2,503.46subtract$736.2625%1$1,366.92$2,943.92subtract$740.7225%$2,743.92$5,007.92subtract$1,473.1225%1$1,480.50$3,189.50subtract$802.1025%$2,972.50$5,425.50subtract$1,595.5025%1$2,962.00$6,379.00subtract$1,604.8025%$5,945.00$10,850.00subtract$3,191.4025%
$1,472.46$3,076.46subtract$488.3528%$2,503.46$3,822.46subtract$925.6028%$2,943.92$6,151.92subtract$976.7828%$5,007.92$7,643.92subtract$1,851.8528%$3,189.50$6,664.50subtract$1,057.8928%$5,425.50$8,281.50subtract$2,005.8628%$6,379.00$13,329.00subtract$2,116.3228%$10,850.00$16,563.00subtract$4,011.9628%
$3,076.46$6,571.46subtract$880.4933%$3,822.46$6,670.46subtract$1,364.5233%$6,151.92$13,141.92subtract$1,760.8933%$7,643.92$13,339.92subtract$2,729.4433%$6,664.50$14,237.50subtract$1,907.3833%$8,281.50$14,452.50subtract$2,956.7133%$13,329.00$28,475.00subtract$3,815.2133%$16,563.00$28,904.00subtract$5,913.6433%
$6,571.46--subtract$1,205.6935%$6,670.46--subtract$1,667.7235%$13,141.92--subtract$2,411.2335%$13,339.92--subtract$3,335.7535%$14,237.50--subtract$2,611.9635%$14,452.50--subtract$3,613.6135%$28,475.00--subtract$5,224.3435%$28,904.00--subtract$7,227.3735%
$0.00$318.92subtract$177.9210%$0.00$566.92subtract$280.9210%$0.00$638.84subtract$355.8410%$0.00$1,134.84subtract$561.8410%$0.00$692.00subtract$385.0010%$0.00$1,229.00subtract$608.0010%$0.00$1,383.00subtract$771.0010%$0.00$2,458.00subtract$1,217.0010%
$318.92$746.92subtract$224.9215%$566.92$1,434.92subtract$376.2515%$638.84$1,493.84subtract$450.1715%$1,134.84$2,870.84subtract$752.8415%$692.00$1,618.00subtract$487.3315%$1,229.00$3,110.00subtract$815.0015%$1,383.00$3,237.00subtract$975.0015%$2,458.00$6,220.00subtract$1,630.6715%
2$746.92$1,535.92subtract$433.7225%$1,434.92$2,566.92subtract$799.7225%2$1,493.84$3,070.84subtract$867.6425%$2,870.84$5,134.84subtract$1,600.0425%2$1,618.00$3,327.00subtract$939.6025%$3,110.00$5,563.00subtract$1,733.0025%2$3,237.00$6,654.00subtract$1,879.8025%$6,220.00$11,125.00subtract$3,466.4025%
$1,535.92$3,139.92subtract$551.8128%$2,566.92$3,885.92subtract$989.0628%$3,070.84$6,278.84subtract$1,103.7028%$5,134.84$7,770.84subtract$1,978.7728%$3,327.00$6,802.00subtract$1,195.3928%$5,563.00$8,419.00subtract$2,143.3628%$6,654.00$13,604.00subtract$2,391.3228%$11,125.00$16,838.00subtract$4,286.9628%
$3,139.92$6,634.92subtract$943.9533%$3,885.92$6,733.92subtract$1,427.9833%$6,278.84$13,268.84subtract$1,887.8133%$7,770.84$13,466.84subtract$2,856.3633%$6,802.00$14,375.00subtract$2,044.8833%$8,419.00$14,590.00subtract$3,094.2133%$13,604.00$28,750.00subtract$4,090.2133%$16,838.00$29,179.00subtract$6,188.6433%
$6,634.92--subtract$1,269.1535%$6,733.92--subtract$1,731.1835%$13,268.84--subtract$2,538.1535%$13,466.84--subtract$3,462.6735%$14,375.00--subtract$2,749.4635%$14,590.00--subtract$3,751.1135%$28,750.00--subtract$5,499.3435%$29,179.00--subtract$7,502.3735%
$0.00$382.38subtract$241.3810%$0.00$630.38subtract$344.3810%$0.00$765.76subtract$482.7610%$0.00$1,261.76subtract$688.7610%$0.00$829.50subtract$522.5010%$0.00$1,366.50subtract$745.5010%$0.00$1,658.00subtract$1,046.0010%$0.00$2,733.00subtract$1,492.0010%
$382.38$810.38subtract$288.3815%$630.38$1,498.38subtract$439.7115%$765.76$1,620.76subtract$577.0915%$1,261.76$2,997.76subtract$879.7615%$829.50$1,755.50subtract$624.8315%$1,366.50$3,247.50subtract$952.5015%$1,658.00$3,512.00subtract$1,250.0015%$2,733.00$6,495.00subtract$1,905.6715%
3$810.38$1,599.38subtract$497.1825%$1,498.38$2,630.38subtract$863.1825%3$1,620.76$3,197.76subtract$994.5625%$2,997.76$5,261.76subtract$1,726.9625%3$1,755.50$3,464.50subtract$1,077.1025%$3,247.50$5,700.50subtract$1,870.5025%3$3,512.00$6,929.00subtract$2,154.8025%$6,495.00$11,400.00subtract$3,741.4025%
$1,599.38$3,203.38subtract$615.2728%$2,630.38$3,949.38subtract$1,052.5228%$3,197.76$6,405.76subtract$1,230.6228%$5,261.76$7,897.76subtract$2,105.6928%$3,464.50$6,939.50subtract$1,332.8928%$5,700.50$8,556.50subtract$2,280.8628%$6,929.00$13,879.00subtract$2,666.3228%$11,400.00$17,113.00subtract$4,561.9628%
$3,203.38$6,698.38subtract$1,007.4133%$3,949.38$6,797.38subtract$1,491.4433%$6,405.76$13,395.76subtract$2,014.7333%$7,897.76$13,593.76subtract$2,983.2833%$6,939.50$14,512.50subtract$2,182.3833%$8,556.50$14,727.50subtract$3,231.7133%$13,879.00$29,025.00subtract$4,365.2133%$17,113.00$29,454.00subtract$6,463.6433%
$6,698.38--subtract$1,332.6135%$6,797.38--subtract$1,794.6435%$13,395.76--subtract$2,665.0735%$13,593.76--subtract$3,589.5935%$14,512.50--subtract$2,886.9635%$14,727.50--subtract$3,888.6135%$29,025.00--subtract$5,774.3435%$29,454.00--subtract$7,777.3735%
$0.00$445.84subtract$304.8410%$0.00$693.84subtract$407.8410%$0.00$892.68subtract$609.6810%$0.00$1,388.68subtract$815.6810%$0.00$967.00subtract$660.0010%$0.00$1,504.00subtract$883.0010%$0.00$1,933.00subtract$1,321.0010%$0.00$3,008.00subtract$1,767.0010%
$445.84$873.84subtract$351.8415%$693.84$1,561.84subtract$503.1715%$892.68$1,747.68subtract$704.0115%$1,388.68$3,124.68subtract$1,006.6815%$967.00$1,893.00subtract$762.3315%$1,504.00$3,385.00subtract$1,090.0015%$1,933.00$3,787.00subtract$1,525.0015%$3,008.00$6,770.00subtract$2,180.6715%
4$873.84$1,662.84subtract$560.6425%$1,561.84$2,693.84subtract$926.6425%4$1,747.68$3,324.68subtract$1,121.4825%$3,124.68$5,388.68subtract$1,853.8825%4$1,893.00$3,602.00subtract$1,214.6025%$3,385.00$5,838.00subtract$2,008.0025%4$3,787.00$7,204.00subtract$2,429.8025%$6,770.00$11,675.00subtract$4,016.4025%
$1,662.84$3,266.84subtract$678.7328%$2,693.84$4,012.84subtract$1,115.9828%$3,324.68$6,532.68subtract$1,357.5428%$5,388.68$8,024.68subtract$2,232.6128%$3,602.00$7,077.00subtract$1,470.3928%$5,838.00$8,694.00subtract$2,418.3628%$7,204.00$14,154.00subtract$2,941.3228%$11,675.00$17,388.00subtract$4,836.9628%
$3,266.84$6,761.84subtract$1,070.8733%$4,012.84$6,860.84subtract$1,554.9033%$6,532.68$13,522.68subtract$2,141.6533%$8,024.68$13,720.68subtract$3,110.2033%$7,077.00$14,650.00subtract$2,319.8833%$8,694.00$14,865.00subtract$3,369.2133%$14,154.00$29,300.00subtract$4,640.2133%$17,388.00$29,729.00subtract$6,738.6433%
$6,761.84--subtract$1,396.0735%$6,860.84--subtract$1,858.1035%$13,522.68--subtract$2,791.9935%$13,720.68--subtract$3,716.5135%$14,650.00--subtract$3,024.4635%$14,865.00--subtract$4,026.1135%$29,300.00--subtract$6,049.3435%$29,729.00--subtract$8,052.3735%
$0.00$509.30subtract$368.3010%$0.00$757.30subtract$471.3010%$0.00$1,019.60subtract$736.6010%$0.00$1,515.60subtract$942.6010%$0.00$1,104.50subtract$797.5010%$0.00$1,641.50subtract$1,020.5010%$0.00$2,208.00subtract$1,596.0010%$0.00$3,283.00subtract$2,042.0010%
$509.30$937.30subtract$415.3015%$757.30$1,625.30subtract$566.6315%$1,019.60$1,874.60subtract$830.9315%$1,515.60$3,251.60subtract$1,133.6015%$1,104.50$2,030.50subtract$899.8315%$1,641.50$3,522.50subtract$1,227.5015%$2,208.00$4,062.00subtract$1,800.0015%$3,283.00$7,045.00subtract$2,455.6715%
5$937.30$1,726.30subtract$624.1025%$1,625.30$2,757.30subtract$990.1025%5$1,874.60$3,451.60subtract$1,248.4025%$3,251.60$5,515.60subtract$1,980.8025%5$2,030.50$3,739.50subtract$1,352.1025%$3,522.50$5,975.50subtract$2,145.5025%5$4,062.00$7,479.00subtract$2,704.8025%$7,045.00$11,950.00subtract$4,291.4025%
$1,726.30$3,330.30subtract$742.1928%$2,757.30$4,076.30subtract$1,179.4428%$3,451.60$6,659.60subtract$1,484.4628%$5,515.60$8,151.60subtract$2,359.5328%$3,739.50$7,214.50subtract$1,607.8928%$5,975.50$8,831.50subtract$2,555.8628%$7,479.00$14,429.00subtract$3,216.3228%$11,950.00$17,663.00subtract$5,111.9628%
$3,330.30$6,825.30subtract$1,134.3333%$4,076.30$6,924.30subtract$1,618.3633%$6,659.60$13,649.60subtract$2,268.5733%$8,151.60$13,847.60subtract$3,237.1233%$7,214.50$14,787.50subtract$2,457.3833%$8,831.50$15,002.50subtract$3,506.7133%$14,429.00$29,575.00subtract$4,915.2133%$17,663.00$30,004.00subtract$7,013.6433%
$6,825.30--subtract$1,459.5335%$6,924.30--subtract$1,921.5635%$13,649.60--subtract$2,918.9135%$13,847.60--subtract$3,843.4335%$14,787.50--subtract$3,161.9635%$15,002.50--subtract$4,163.6135%$29,575.00--subtract$6,324.3435%$30,004.00--subtract$8,327.3735%
$0.00$572.76subtract$431.7610%$0.00$820.76subtract$534.7610%$0.00$1,146.52subtract$863.5210%$0.00$1,642.52subtract$1,069.5210%$0.00$1,242.00subtract$935.0010%$0.00$1,779.00subtract$1,158.0010%$0.00$2,483.00subtract$1,871.0010%$0.00$3,558.00subtract$2,317.0010%
$572.76$1,000.76subtract$478.7615%$820.76$1,688.76subtract$630.0915%$1,146.52$2,001.52subtract$957.8515%$1,642.52$3,378.52subtract$1,260.5215%$1,242.00$2,168.00subtract$1,037.3315%$1,779.00$3,660.00subtract$1,365.0015%$2,483.00$4,337.00subtract$2,075.0015%$3,558.00$7,320.00subtract$2,730.6715%
6$1,000.76$1,789.76subtract$687.5625%$1,688.76$2,820.76subtract$1,053.5625%6$2,001.52$3,578.52subtract$1,375.3225%$3,378.52$5,642.52subtract$2,107.7225%6$2,168.00$3,877.00subtract$1,489.6025%$3,660.00$6,113.00subtract$2,283.0025%6$4,337.00$7,754.00subtract$2,979.8025%$7,320.00$12,225.00subtract$4,566.4025%
$1,789.76$3,393.76subtract$805.6528%$2,820.76$4,139.76subtract$1,242.9028%$3,578.52$6,786.52subtract$1,611.3828%$5,642.52$8,278.52subtract$2,486.4528%$3,877.00$7,352.00subtract$1,745.3928%$6,113.00$8,969.00subtract$2,693.3628%$7,754.00$14,704.00subtract$3,491.3228%$12,225.00$17,938.00subtract$5,386.9628%
$3,393.76$6,888.76subtract$1,197.7933%$4,139.76$6,987.76subtract$1,681.8233%$6,786.52$13,776.52subtract$2,395.4933%$8,278.52$13,974.52subtract$3,364.0433%$7,352.00$14,925.00subtract$2,594.8833%$8,969.00$15,140.00subtract$3,644.2133%$14,704.00$29,850.00subtract$5,190.2133%$17,938.00$30,279.00subtract$7,288.6433%
$6,888.76--subtract$1,522.9935%$6,987.76--subtract$1,985.0235%$13,776.52--subtract$3,045.8335%$13,974.52--subtract$3,970.3535%$14,925.00--subtract$3,299.4635%$15,140.00--subtract$4,301.1135%$29,850.00--subtract$6,599.3435%$30,279.00--subtract$8,602.3735%
$0.00$636.22subtract$495.2210%$0.00$884.22subtract$598.2210%$0.00$1,273.44subtract$990.4410%$0.00$1,769.44subtract$1,196.4410%$0.00$1,379.50subtract$1,072.5010%$0.00$1,916.50subtract$1,295.5010%$0.00$2,758.00subtract$2,146.0010%$0.00$3,833.00subtract$2,592.0010%
$636.22$1,064.22subtract$542.2215%$884.22$1,752.22subtract$693.5515%$1,273.44$2,128.44subtract$1,084.7715%$1,769.44$3,505.44subtract$1,387.4415%$1,379.50$2,305.50subtract$1,174.8315%$1,916.50$3,797.50subtract$1,502.5015%$2,758.00$4,612.00subtract$2,350.0015%$3,833.00$7,595.00subtract$3,005.6715%
7$1,064.22$1,853.22subtract$751.0225%$1,752.22$2,884.22subtract$1,117.0225%7$2,128.44$3,705.44subtract$1,502.2425%$3,505.44$5,769.44subtract$2,234.6425%7$2,305.50$4,014.50subtract$1,627.1025%$3,797.50$6,250.50subtract$2,420.5025%7$4,612.00$8,029.00subtract$3,254.8025%$7,595.00$12,500.00subtract$4,841.4025%
$1,853.22$3,457.22subtract$869.1128%$2,884.22$4,203.22subtract$1,306.3628%$3,705.44$6,913.44subtract$1,738.3028%$5,769.44$8,405.44subtract$2,613.3728%$4,014.50$7,489.50subtract$1,882.8928%$6,250.50$9,106.50subtract$2,830.8628%$8,029.00$14,979.00subtract$3,766.3228%$12,500.00$18,213.00subtract$5,661.9628%
$3,457.22$6,952.22subtract$1,261.2533%$4,203.22$7,051.22subtract$1,745.2833%$6,913.44$13,903.44subtract$2,522.4133%$8,405.44$14,101.44subtract$3,490.9633%$7,489.50$15,062.50subtract$2,732.3833%$9,106.50$15,277.50subtract$3,781.7133%$14,979.00$30,125.00subtract$5,465.2133%$18,213.00$30,554.00subtract$7,563.6433%
$6,952.22--subtract$1,586.4535%$7,051.22--subtract$2,048.4835%$13,903.44--subtract$3,172.7535%$14,101.44--subtract$4,097.2735%$15,062.50--subtract$3,436.9635%$15,277.50--subtract$4,438.6135%$30,125.00--subtract$6,874.3435%$30,554.00--subtract$8,877.3735%
$0.00$699.68subtract$558.6810%$0.00$947.68subtract$661.6810%$0.00$1,400.36subtract$1,117.3610%$0.00$1,896.36subtract$1,323.3610%$0.00$1,517.00subtract$1,210.0010%$0.00$2,054.00subtract$1,433.0010%$0.00$3,033.00subtract$2,421.0010%$0.00$4,108.00subtract$2,867.0010%
$699.68$1,127.68subtract$605.6815%$947.68$1,815.68subtract$757.0115%$1,400.36$2,255.36subtract$1,211.6915%$1,896.36$3,632.36subtract$1,514.3615%$1,517.00$2,443.00subtract$1,312.3315%$2,054.00$3,935.00subtract$1,640.0015%$3,033.00$4,887.00subtract$2,625.0015%$4,108.00$7,870.00subtract$3,280.6715%
8$1,127.68$1,916.68subtract$814.4825%$1,815.68$2,947.68subtract$1,180.4825%8$2,255.36$3,832.36subtract$1,629.1625%$3,632.36$5,896.36subtract$2,361.5625%8$2,443.00$4,152.00subtract$1,764.6025%$3,935.00$6,388.00subtract$2,558.0025%8$4,887.00$8,304.00subtract$3,529.8025%$7,870.00$12,775.00subtract$5,116.4025%
$1,916.68$3,520.68subtract$932.5728%$2,947.68$4,266.68subtract$1,369.8228%$3,832.36$7,040.36subtract$1,865.2228%$5,896.36$8,532.36subtract$2,740.2928%$4,152.00$7,627.00subtract$2,020.3928%$6,388.00$9,244.00subtract$2,968.3628%$8,304.00$15,254.00subtract$4,041.3228%$12,775.00$18,488.00subtract$5,936.9628%
$3,520.68$7,015.68subtract$1,324.7133%$4,266.68$7,114.68subtract$1,808.7433%$7,040.36$14,030.36subtract$2,649.3333%$8,532.36$14,228.36subtract$3,617.8833%$7,627.00$15,200.00subtract$2,869.8833%$9,244.00$15,415.00subtract$3,919.2133%$15,254.00$30,400.00subtract$5,740.2133%$18,488.00$30,829.00subtract$7,838.6433%
$7,015.68--subtract$1,649.9135%$7,114.68--subtract$2,111.9435%$14,030.36--subtract$3,299.6735%$14,228.36--subtract$4,224.1935%$15,200.00--subtract$3,574.4635%$15,415.00--subtract$4,576.1135%$30,400.00--subtract$7,149.3435%$30,829.00--subtract$9,152.3735%
$0.00$763.14subtract$622.1410%$0.00$1,011.14subtract$725.1410%$0.00$1,527.28subtract$1,244.2810%$0.00$2,023.28subtract$1,450.2810%$0.00$1,654.50subtract$1,347.5010%$0.00$2,191.50subtract$1,570.5010%$0.00$3,308.00subtract$2,696.0010%$0.00$4,383.00subtract$3,142.0010%
$763.14$1,191.14subtract$669.1415%$1,011.14$1,879.14subtract$820.4715%$1,527.28$2,382.28subtract$1,338.6115%$2,023.28$3,759.28subtract$1,641.2815%$1,654.50$2,580.50subtract$1,449.8315%$2,191.50$4,072.50subtract$1,777.5015%$3,308.00$5,162.00subtract$2,900.0015%$4,383.00$8,145.00subtract$3,555.6715%
9$1,191.14$1,980.14subtract$877.9425%$1,879.14$3,011.14subtract$1,243.9425%9$2,382.28$3,959.28subtract$1,756.0825%$3,759.28$6,023.28subtract$2,488.4825%9$2,580.50$4,289.50subtract$1,902.1025%$4,072.50$6,525.50subtract$2,695.5025%9$5,162.00$8,579.00subtract$3,804.8025%$8,145.00$13,050.00subtract$5,391.4025%
$1,980.14$3,584.14subtract$996.0328%$3,011.14$4,330.14subtract$1,433.2828%$3,959.28$7,167.28subtract$1,992.1428%$6,023.28$8,659.28subtract$2,867.2128%$4,289.50$7,764.50subtract$2,157.8928%$6,525.50$9,381.50subtract$3,105.8628%$8,579.00$15,529.00subtract$4,316.3228%$13,050.00$18,763.00subtract$6,211.9628%
see note
2$3,584.14$7,079.14subtract$1,388.1733%$4,330.14$7,178.14subtract$1,872.2033%see
note
2$7,167.28$14,157.28subtract$2,776.2533%$8,659.28$14,355.28subtract$3,744.8033%see
note
2$7,764.50$15,337.50subtract$3,007.3833%$9,381.50$15,552.50subtract$4,056.7133%see
note
2$15,529.00$30,675.00subtract$6,015.2133%$18,763.00$31,104.00subtract$8,113.6433%
$7,079.14--subtract$1,713.3735%$7,178.14--subtract$2,175.4035%$14,157.28--subtract$3,426.5935%$14,355.28--subtract$4,351.1135%$15,337.50--subtract$3,711.9635%$15,552.50--subtract$4,713.6135%$30,675.00--subtract$7,424.3435%$31,104.00--subtract$9,427.3735%
Instructions:D. Multiply the result by the withholding
percen-Instructions:D. Multiply the result by the withholding
percen-Instructions:D. Multiply the result by the withholding
percen-Instructions:D. Multiply the result by the withholding
percen-
A. For each employee, use the appropriate payroll periodtage
rate shown in the column D to obtain theA. For each employee, use
the appropriate payroll periodtage rate shown in the column D to
obtain theA. For each employee, use the appropriate payroll
periodtage rate shown in the column D to obtain theA. For each
employee, use the appropriate payroll periodtage rate shown in the
column D to obtain the
table and marital status section, and select the
subsectionamount of tax to be withheld.table and marital status
section, and select the subsectionamount of tax to be
withheld.table and marital status section, and select the
subsectionamount of tax to be withheld.table and marital status
section, and select the subsectionamount of tax to be withheld.
showing the number of allowances claimed.-showing the number of
allowances claimed.-showing the number of allowances
claimed.-showing the number of allowances claimed.-
B. Read across the selected subsection and locate the bracket1
If the gross wages are less than the amount to beB. Read across the
selected subsection and locate the bracket1 If the gross wages are
less than the amount to beB. Read across the selected subsection
and locate the bracket1 If the gross wages are less than the amount
to beB. Read across the selected subsection and locate the bracket1
If the gross wages are less than the amount to be
applicable to the employees gross wage in columns A and
B.subtracted, the withholding is zero.applicable to the employees
gross wage in columns A and B.subtracted, the withholding is
zero.applicable to the employees gross wage in columns A and
B.subtracted, the withholding is zero.applicable to the employees
gross wage in columns A and B.subtracted, the withholding is
zero.
C. Subtract the amount shown in column C from the employees2 You
can expand these tables for additional allow-C. Subtract the amount
shown in column C from the employees2 You can expand these tables
for additional allow-C. Subtract the amount shown in column C from
the employees2 You can expand these tables for additional allow-C.
Subtract the amount shown in column C from the employees2 You can
expand these tables for additional allow-
gross wage.ances. To do this, increase the amounts in thisgross
wage.ances. To do this, increase the amounts in thisgross
wage.ances. To do this, increase the amounts in thisgross
wage.ances. To do this, increase the amounts in this
subsection by $63.46 for each additionalsubsection by $126.92
for each additionalsubsection by $137.50 for each
additionalsubsection by $275.00 for each additional
allowance claimed.allowance claimed.allowance claimed.allowance
claimed.
Sheet2
Sheet3
IRSFile AttachmentPub 15-A Gross Wages WH (TY 2006) Table
Numbers.xls
Pub15-APercentMethodWH
Pub 15-A: Alternative Tax Withholding Methods and
TablesRAS:R:TSBRPub 15-A: Alternative Tax Withholding Methods and
TablesRAS:R:TSBR
For Wages Paid in2006For Wages Paid in2006
Alternative 1.--Tables for Percentage Method of Withholding
ComputationsAlternative 2.--Tables for Percentage Method of
Withholding Computations
Table A(1): WEEKLY Payroll PeriodAmount for each allowance
claimed is$63.46Table A(2): WEEKLY Payroll PeriodAmount for each
allowance claimed is$63.46
Single PersonMarried PersonSingle PersonMarried Person
If the wage inIf the wage inIf the wage inIf the wage in
excess of allowanceThe income tax to beexcess of allowanceThe
income tax to beexcess of allowanceThe income tax to beexcess of
allowanceThe income tax to be
amount is:withheld shall be:amount is:withheld shall be:amount
is:withheld shall be:amount is:withheld shall be:
Of suchFromOf suchFrom
Over-But not over-Wage-ProductOver-But not
over-Wage-ProductOver-But not over-Such Wage-TimesOver-But not
over-Such Wage-Times
$0$510%0$0$1540%0$0$51minus$0.000%$0$154minus$0.000%
$51$19210%less$5.10$154$44010%less$15.40$51$192minus$51.0010%$154$440minus$154.0010%
$192$62015%less$14.70$440$1,30815%less$37.40$192$620minus$98.0015%$440$1,308minus$249.3315%
$620$1,40925%less$76.70$1,308$2,44025%less$168.20$620$1,409minus$306.8025%$1,308$2,440minus$672.8025%
$1,409$3,01328%less$118.97$2,440$3,75928%less$241.40$1,409$3,013minus$424.8928%$2,440$3,759minus$862.1428%
$3,013$6,50833%less$269.62$3,759$6,60733%less$429.35$3,013$6,508minus$817.0333%$3,759$6,607minus$1,301.0633%
$6,508-35%less$399.78$6,607-35%less$561.49$6,508-minus$1,142.2335%$6,607-minus$1,604.2635%
Table B(1): BIWEEKLY Payroll PeriodAmount for each allowance
claimed is$126.92Table B(2): BIWEEKLY Payroll PeriodAmount for each
allowance claimed is$126.92
Single PersonMarried PersonSingle PersonMarried Person
If the wage inIf the wage inIf the wage inIf the wage in
excess of allowanceThe income tax to beexcess of allowanceThe
income tax to beexcess of allowanceThe income tax to beexcess of
allowanceThe income tax to be
amount is:withheld shall be:amount is:withheld shall be:amount
is:withheld shall be:amount is:withheld shall be:
Of suchFromOf suchFrom
Over-But not over-Wage-ProductOver-But not
over-Wage-ProductOver-But not over-Such Wage-TimesOver-But not
over-Such Wage-Times
$0$1020%0$0$3080%0$0$102minus$0.000%$0$308minus$0.000%
$102$38510%less$10.20$308$88110%less$30.80$102$385minus$102.0010%$308$881minus$308.0010%
$385$1,24015%less$29.45$881$2,61715%less$74.85$385$1,240minus$196.3315%$881$2,617minus$499.0015%
$1,240$2,81725%less$153.45$2,617$4,88125%less$336.55$1,240$2,817minus$613.8025%$2,617$4,881minus$1,346.2025%
$2,817$6,02528%less$237.96$4,881$7,51728%less$482.98$2,817$6,025minus$849.8628%$4,881$7,517minus$1,724.9328%
$6,025$13,01533%less$539.21$7,517$13,21333%less$858.83$6,025$13,015minus$1,633.9733%$7,517$13,213minus$2,602.5233%
$13,015-35%less$799.51$13,213-35%less$1,123.09$13,015-minus$2,284.3135%$13,213-minus$3,208.8335%
Table C(1): SEMIMONTHLY Payroll PeriodAmount for each allowance
claimed is$137.50Table C(2): SEMIMONTHLY Payroll PeriodAmount for
each allowance claimed is$137.50
Single PersonMarried PersonSingle PersonMarried Person
If the wage inIf the wage inIf the wage inIf the wage in
excess of allowanceThe income tax to beexcess of allowanceThe
income tax to beexcess of allowanceThe income tax to beexcess of
allowanceThe income tax to be
amount is:withheld shall be:amount is:withheld shall be:amount
is:withheld shall be:amount is:withheld shall be:
Of suchFromOf suchFrom
Over-But not over-Wage-ProductOver-But not
over-Wage-ProductOver-But not over-Such Wage-TimesOver-But not
over-Such Wage-Times
$0$1100%0$0$3330%0$0$110minus$0.000%$0$333minus$0.000%
$110$41710%less$11.00$333$95410%less$33.30$110$417minus$110.0010%$333$954minus$333.0010%
$417$1,34315%less$31.85$954$2,83515%less$81.00$417$1,343minus$212.3315%$954$2,835minus$540.0015%
$1,343$3,05225%less$166.15$2,835$5,28825%less$364.50$1,343$3,052minus$664.6025%$2,835$5,288minus$1,458.0025%
$3,052$6,52728%less$257.71$5,288$8,14428%less$523.14$3,052$6,527minus$920.3928%$5,288$8,144minus$1,868.3628%
$6,527$14,10033%less$584.06$8,144$14,31533%less$930.34$6,527$14,100minus$1,769.8833%$8,144$14,315minus$2,819.2133%
$14,100-35%less$866.06$14,315-35%less$1,216.64$14,100-minus$2,474.4635%$14,315-minus$3,476.1135%
Table D(1): MONTHLY Payroll PeriodAmount for each allowance
claimed is$275.00Table D(2): MONTHLY Payroll PeriodAmount for each
allowance claimed is$275.00
Single PersonMarried PersonSingle PersonMarried Person
If the wage inIf the wage inIf the wage inIf the wage in
excess of allowanceThe income tax to beexcess of allowanceThe
income tax to beexcess of allowanceThe income tax to beexcess of
allowanceThe income tax to be
amount is:withheld shall be:amount is:withheld shall be:amount
is:withheld shall be:amount is:withheld shall be:
Of suchFromOf suchFrom
Over-But not over-Wage-ProductOver-But not
over-Wage-ProductOver-But not over-Such Wage-TimesOver-But not
over-Such Wage-Times
$0$2210%0$0$6670%0$0$221minus$0.000%$0$667minus$0.000%
$221$83310%less$22.10$667$1,90810%less$66.70$221$833minus$221.0010%$667$1,908minus$667.0010%
$833$2,68715%less$63.75$1,908$5,67015%less$162.10$833$2,687minus$425.0015%$1,908$5,670minus$1,080.6715%
$2,687$6,10425%less$332.45$5,670$10,57525%less$729.10$2,687$6,104minus$1,329.8025%$5,670$10,575minus$2,916.4025%
$6,104$13,05428%less$515.57$10,575$16,28828%less$1,046.35$6,104$13,054minus$1,841.3228%$10,575$16,288minus$3,736.9628%
$13,054$28,20033%less$1,168.27$16,288$28,62933%less$1,860.75$13,054$28,200minus$3,540.2133%$16,288$28,629minus$5,638.6433%
$28,200-35%less$1,732.27$28,629-35%less$2,433.33$28,200-minus$4,949.3435%$28,629-minus$6,952.3735%
Table E(1): DAILY or MISC. Payroll PeriodAmount for each
allowance claimed is$12.69Table E(2): DAILY or MISC. Payroll
PeriodAmount for each allowance claimed is$12.69
Single PersonMarried PersonSingle PersonMarried Person
If the wage inIf the wage inIf the wage inIf the wage in
excess of allowanceThe income tax to beexcess of allowanceThe
income tax to beexcess of allowanceThe income tax to beexcess of
allowanceThe income tax to be
amount is:withheld shall be:amount is:withheld shall be:amount
is:withheld shall be:amount is:withheld shall be:
Of suchFromOf suchFrom
Over-But not over-Wage-ProductOver-But not
over-Wage-ProductOver-But not over-Such Wage-TimesOver-But not
over-Such Wage-Times
$0.00$10.200%0$0.00$30.800%0$0.00$10.20minus$0.000%$0.00$30.80minus$0.000%
$10.20$38.5010%less$1.02$30.80$88.1010%less$3.08$10.20$38.50minus$10.2010%$30.80$88.10minus$30.8010%
$38.50$124.0015%less$2.95$88.10$261.7015%less$7.48$38.50$124.00minus$19.6315%$88.10$261.70minus$49.9015%
$124.00$281.7025%less$15.34$261.70$488.1025%less$33.65$124.00$281.70minus$61.3625%$261.70$488.10minus$134.6225%
$281.70$602.5028%less$23.79$488.10$751.7028%less$48.30$281.70$602.50minus$84.9528%$488.10$751.70minus$172.4928%
$602.50$1,301.5033%less$53.92$751.70$1,321.3033%less$85.88$602.50$1,301.50minus$163.3833%$751.70$1,321.30minus$260.2533%
$1,301.50-35%less$79.95$1,321.30-35%less$112.30$1,301.50-minus$228.4135%$1,321.30-minus$320.8735%
Sheet2
Sheet3
IRSFile AttachmentPub 15-A Percent Method WH (TY 2006) Table
Numbers.xls
SingleWeekly
Combined Income Tax, Employee Social Security Tax, and Employee
Medicare Tax Withholding Tables (Pub. 15-A)
SINGLE Persons -- WEEKLY Payroll Period2006
WagesNumber of Withholding Allowances
But012345678910
Atless
leastthanThe amount of income, social security, and Medicare
taxes to be withheld is-
$0$557.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%
5560$5.40$4.40$4.40$4.40$4.40$4.40$4.40$4.40$4.40$4.40$4.40
6065$5.78$4.78$4.78$4.78$4.78$4.78$4.78$4.78$4.78$4.78$4.78
6570$7.16$5.16$5.16$5.16$5.16$5.16$5.16$5.16$5.16$5.16$5.16
7075$7.55$5.55$5.55$5.55$5.55$5.55$5.55$5.55$5.55$5.55$5.55
75808.935.935.935.935.935.935.935.935.935.935.93
80859.316.316.316.316.316.316.316.316.316.316.31
859010.696.696.696.696.696.696.696.696.696.696.69
909511.087.087.087.087.087.087.087.087.087.087.08
9510012.467.467.467.467.467.467.467.467.467.467.46
10010512.847.847.847.847.847.847.847.847.847.847.84
10511014.228.228.228.228.228.228.228.228.228.228.22
11011514.618.618.618.618.618.618.618.618.618.618.61
11512015.998.998.998.998.998.998.998.998.998.998.99
12012516.3710.379.379.379.379.379.379.379.379.379.37
12513017.7510.759.759.759.759.759.759.759.759.759.75
13013518.1412.1410.1410.1410.1410.1410.1410.1410.1410.1410.14
13514019.5212.5210.5210.5210.5210.5210.5210.5210.5210.5210.52
14014519.9013.9010.9010.9010.9010.9010.9010.9010.9010.9010.90
14515021.2814.2811.2811.2811.2811.2811.2811.2811.2811.2811.28
15015521.6715.6711.6711.6711.6711.6711.6711.6711.6711.6711.67
15516023.0516.0512.0512.0512.0512.0512.0512.0512.0512.0512.05
16016523.4317.4312.4312.4312.4312.4312.4312.4312.4312.4312.43
16517024.8117.8112.8112.8112.8112.8112.8112.8112.8112.8112.81
17017525.2019.2013.2013.2013.2013.2013.2013.2013.2013.2013.20
17518026.5819.5813.5813.5813.5813.5813.5813.5813.5813.5813.58
18018526.9620.9613.9613.9613.9613.9613.9613.9613.9613.9613.96
18519028.3421.3415.3414.3414.3414.3414.3414.3414.3414.3414.34
19019528.7322.7315.7314.7314.7314.7314.7314.7314.7314.7314.73
19520030.1123.1117.1115.1115.1115.1115.1115.1115.1115.1115.11
20021031.6824.6818.6815.6815.6815.6815.6815.6815.6815.6815.68
21022034.4526.4520.4516.4516.4516.4516.4516.4516.4516.4516.45
22023036.2128.2122.2117.2117.2117.2117.2117.2117.2117.2117.21
23024038.9829.9823.9817.9817.9817.9817.9817.9817.9817.9817.98
24025040.7431.7425.7418.7418.7418.7418.7418.7418.7418.7418.74
25026043.5133.5127.5120.5119.5119.5119.5119.5119.5119.5119.51
26027045.2736.2729.2722.2720.2720.2720.2720.2720.2720.2720.27
27028048.0438.0431.0424.0421.0421.0421.0421.0421.0421.0421.04
28029049.8040.8032.8025.8021.8021.8021.8021.8021.8021.8021.80
29030052.5742.5734.5727.5722.5722.5722.5722.5722.5722.5722.57
30031054.3345.3336.3329.3323.3323.3323.3323.3323.3323.3323.33
31032057.1047.1038.1031.1025.1024.1024.1024.1024.1024.1024.10
32033058.8649.8639.8632.8626.8624.8624.8624.8624.8624.8624.86
33034061.6351.6342.6334.6328.6325.6325.6325.6325.6325.6325.63
34035063.3954.3944.3936.3930.3926.3926.3926.3926.3926.3926.39
35036066.1656.1647.1638.1632.1627.1627.1627.1627.1627.1627.16
36037067.9258.9248.9239.9233.9227.9227.9227.9227.9227.9227.92
37038070.6960.6951.6941.6935.6929.6928.6928.6928.6928.6928.69
38039072.4563.4553.4543.4537.4531.4529.4529.4529.4529.4529.45
39040075.2265.2256.2246.2239.2233.2230.2230.2230.2230.2230.22
40041076.9867.9857.9847.9840.9834.9830.9830.9830.9830.9830.98
41042079.7569.7560.7550.7542.7536.7531.7531.7531.7531.7531.75
42043081.5172.5162.5152.5144.5138.5132.5132.5132.5132.5132.51
43044084.2874.2865.2855.2846.2840.2833.2833.2833.2833.2833.28
44045086.0477.0467.0457.0448.0442.0435.0434.0434.0434.0434.04
45046088.8178.8169.8159.8149.8143.8136.8134.8134.8134.8134.81
46047090.5781.5771.5761.5752.5745.5738.5735.5735.5735.5735.57
47048093.3483.3474.3464.3454.3447.3440.3436.3436.3436.3436.34
48049095.1086.1076.1066.1057.1049.1042.1037.1037.1037.1037.10
49050097.8787.8778.8768.8758.8750.8743.8737.8737.8737.8737.87
50051099.6390.6380.6370.6361.6352.6345.6339.6338.6338.6338.63
510520102.4092.4083.4073.4063.4054.4047.4041.4039.4039.4039.40
520530104.1695.1685.1675.1666.1656.1649.1643.1640.1640.1640.16
530540106.9396.9387.9377.9367.9358.9350.9344.9340.9340.9340.93
540550108.6999.6989.6979.6970.6960.6952.6946.6941.6941.6941.69
550560111.46101.4692.4682.4672.4663.4654.4648.4642.4642.4642.46
560570113.22104.2294.2284.2275.2265.2256.2250.2244.2243.2243.22
570580115.99105.9996.9986.9976.9967.9957.9951.9945.9943.9943.99
580590117.75108.7598.7588.7579.7569.7560.7553.7547.7544.7544.75
590600120.52110.52101.5291.5281.5272.5262.5255.5249.5245.5245.52
600610122.28113.28103.2893.2884.2874.2865.2857.2851.2846.2846.28
610620125.05115.05106.0596.0586.0577.0567.0559.0553.0547.0547.05
620630127.81117.81107.8197.8188.8178.8169.8160.8154.8147.8147.81
630640130.58119.58110.58100.5890.5881.5871.5862.5856.5849.5848.58
640650134.34122.34112.34102.3493.3483.3474.3464.3458.3451.3449.34
650660137.11124.11115.11105.1195.1186.1176.1167.1160.1153.1150.11
660670140.87126.87116.87106.8797.8787.8778.8768.8761.8754.8750.87
670680143.64128.64119.64109.6499.6490.6480.6471.6463.6456.6451.64
680690147.40131.40121.40111.40102.4092.4083.4073.4065.4058.4052.40
690700150.17134.17124.17114.17104.1795.1785.1776.1767.1760.1754.17
700710153.93137.93125.93115.93106.9396.9387.9377.9368.9361.9355.93
710720156.70140.70128.70118.70108.7099.7089.7080.7070.7063.7057.70
720730160.46144.46130.46120.46111.46101.4692.4682.4673.4665.4659.46
730740163.23147.23133.23123.23113.23104.2394.2385.2375.2367.2361.23
740750166.99150.99134.99124.99115.99105.9996.9986.9977.9968.9962.99
750760169.76153.76137.76127.76117.76108.7698.7689.7679.7670.7664.76
760770173.52157.52141.52129.52120.52110.52101.5291.5282.5272.5266.52
770780176.29160.29144.29132.29122.29113.29103.2994.2984.2975.2968.29
780790180.05164.05148.05134.05125.05115.05106.0596.0587.0577.0570.05
790800182.82166.82150.82136.82126.82117.82107.8298.8288.8279.8271.82
800810186.58170.58154.58138.58129.58119.58110.58100.5891.5881.5873.58
810820189.35173.35157.35141.35131.35122.35112.35103.3593.3584.3575.35
820830193.11177.11161.11145.11134.11124.11115.11105.1196.1186.1177.11
830840195.88179.88163.88147.88135.88126.88116.88107.8897.8888.8878.88
840850199.64183.64167.64151.64138.64128.64119.64109.64100.6490.6481.64
850860202.41186.41170.41154.41140.41131.41121.41112.41102.4193.4183.41
860870206.17190.17174.17158.17143.17133.17124.17114.17105.1795.1786.17
870880208.94192.94176.94160.94145.94135.94125.94116.94106.9497.9487.94
880890212.70196.70180.70164.70148.70137.70128.70118.70109.7099.7090.70
890900215.47199.47183.47167.47152.47140.47130.47121.47111.47102.4792.47
900910219.23203.23187.23171.23155.23142.23133.23123.23114.23104.2395.23
910920222.00206.00190.00174.00159.00145.00135.00126.00116.00107.0097.00
920930225.76209.76193.76177.76161.76146.76137.76127.76118.76108.7699.76
930940228.53212.53196.53180.53165.53149.53139.53130.53120.53111.53101.53
940950232.29216.29200.29184.29168.29152.29142.29132.29123.29113.29104.29
950960235.06219.06203.06187.06172.06156.06144.06135.06125.06116.06106.06
960970238.82222.82206.82190.82174.82158.82146.82136.82127.82117.82108.82
970980241.59225.59209.59193.59178.59162.59148.59139.59129.59120.59110.59
980990245.35229.35213.35197.35181.35165.35151.35141.35132.35122.35113.35
9901,000248.12232.12216.12200.12185.12169.12153.12144.12134.12125.12115.12
1,0001,010251.88235.88219.88203.88187.88171.88155.88145.88136.88126.88117.88
1,0101,020254.65238.65222.65206.65191.65175.65159.65148.65138.65129.65119.65
1,0201,030258.41242.41226.41210.41194.41178.41162.41150.41141.41131.41122.41
1,0301,040261.18245.18229.18213.18198.18182.18166.18153.18143.18134.18124.18
1,0401,050264.94248.94232.94216.94200.94184.94168.94154.94145.94135.94126.94
1,0501,060267.71251.71235.71219.71204.71188.71172.71157.71147.71138.71128.71
1,0601,070271.47255.47239.47223.47207.47191.47175.47159.47150.47140.47131.47
1,0701,080274.24258.24242.24226.24211.24195.24179.24163.24152.24143.24133.24
1,0801,090278.00262.00246.00230.00214.00198.00182.00166.00155.00145.00136.00
1,0901,100280.77264.77248.77232.77217.77201.77185.77169.77156.77147.77137.77
1,1001,110284.53268.53252.53236.53220.53204.53188.53172.53159.53149.53140.53
1,1101,120287.30271.30255.30239.30224.30208.30192.30176.30161.30152.30142.30
1,1201,130291.06275.06259.06243.06227.06211.06195.06179.06164.06154.06145.06
1,1301,140293.83277.83261.83245.83230.83214.83198.83182.83166.83156.83146.83
1,1401,150297.59281.59265.59249.59233.59217.59201.59185.59170.59158.59149.59
1,1501,160300.36284.36268.36252.36237.36221.36205.36189.36173.36161.36151.36
1,1601,170304.12288.12272.12256.12240.12224.12208.12192.12177.12163.12154.12
1,1701,180306.89290.89274.89258.89243.89227.89211.89195.89179.89165.89155.89
1,1801,190310.65294.65278.65262.65246.65230.65214.65198.65183.65167.65158.65
1,1901,200313.42297.42281.42265.42250.42234.42218.42202.42186.42170.42160.42
1,2001,210317.18301.18285.18269.18253.18237.18221.18205.18190.18174.18163.18
1,2101,220319.95303.95287.95271.95256.95240.95224.95208.95192.95176.95164.95
1,2201,230323.71307.71291.71275.71259.71243.71227.71211.71196.71180.71167.71
1,2301,240326.48310.48294.48278.48263.48247.48231.48215.48199.48183.48169.48
1,2401,250330.24314.24298.24282.24266.24250.24234.24218.24203.24187.24172.24
MarriedWeekly
Combined Income Tax, Employee Social Security Tax, and Medcicare
Tax Withholding Tables (Pub. 15-A)
MARRIED Persons -- WEEKLY Payroll Period2006
WagesNumber of Withholding Allowances
But012345678910
Atless
leastthanThe amount of income, social security, and Medicare
taxes to be withheld is-
$0$1257.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%
125130$9.75$9.75$9.75$9.75$9.75$9.75$9.75$9.75$9.75$9.75$9.75
130135$10.14$10.14$10.14$10.14$10.14$10.14$10.14$10.14$10.14$10.14$10.14
135140$10.52$10.52$10.52$10.52$10.52$10.52$10.52$10.52$10.52$10.52$10.52
140145$10.90$10.90$10.90$10.90$10.90$10.90$10.90$10.90$10.90$10.90$10.90
14515011.2811.2811.2811.2811.2811.2811.2811.2811.2811.2811.28
15015511.6711.6711.6711.6711.6711.6711.6711.6711.6711.6711.67
15516012.0512.0512.0512.0512.0512.0512.0512.0512.0512.0512.05
16016513.4312.4312.4312.4312.4312.4312.4312.4312.4312.4312.43
16517013.8112.8112.8112.8112.8112.8112.8112.8112.8112.8112.81
17017515.2013.2013.2013.2013.2013.2013.2013.2013.2013.2013.20
17518015.5813.5813.5813.5813.5813.5813.5813.5813.5813.5813.58
18018516.9613.9613.9613.9613.9613.9613.9613.9613.9613.9613.96
18519017.3414.3414.3414.3414.3414.3414.3414.3414.3414.3414.34
19019518.7314.7314.7314.7314.7314.7314.7314.7314.7314.7314.73
19520019.1115.1115.1115.1115.1115.1115.1115.1115.1115.1115.11
20021020.6815.6815.6815.6815.6815.6815.6815.6815.6815.6815.68
21022022.4516.4516.4516.4516.4516.4516.4516.4516.4516.4516.45
22023024.2118.2117.2117.2117.2117.2117.2117.2117.2117.2117.21
23024025.9819.9817.9817.9817.9817.9817.9817.9817.9817.9817.98
24025027.7421.7418.7418.7418.7418.7418.7418.7418.7418.7418.74
25026029.5123.5119.5119.5119.5119.5119.5119.5119.5119.5119.51
26027031.2725.2720.2720.2720.2720.2720.2720.2720.2720.2720.27
27028033.0427.0421.0421.0421.0421.0421.0421.0421.0421.0421.04
28029034.8028.8021.8021.8021.8021.8021.8021.8021.8021.8021.80
29030036.5730.5723.5722.5722.5722.5722.5722.5722.5722.5722.57
30031038.3332.3325.3323.3323.3323.3323.3323.3323.3323.3323.33
31032040.1034.1027.1024.1024.1024.1024.1024.1024.1024.1024.10
32033041.8635.8628.8624.8624.8624.8624.8624.8624.8624.8624.86
33034043.6337.6330.6325.6325.6325.6325.6325.6325.6325.6325.63
34035045.3939.3932.3926.3926.3926.3926.3926.3926.3926.3926.39
35036047.1641.1634.1628.1627.1627.1627.1627.1627.1627.1627.16
36037048.9242.9235.9229.9227.9227.9227.9227.9227.9227.9227.92
37038050.6944.6937.6931.6928.6928.6928.6928.6928.6928.6928.69
38039052.4546.4539.4533.4529.4529.4529.4529.4529.4529.4529.45
39040054.2248.2241.2235.2230.2230.2230.2230.2230.2230.2230.22
40041055.9849.9842.9836.9830.9830.9830.9830.9830.9830.9830.98
41042057.7551.7544.7538.7532.7531.7531.7531.7531.7531.7531.75
42043059.5153.5146.5140.5134.5132.5132.5132.5132.5132.5132.51
43044061.2855.2848.2842.2836.2833.2833.2833.2833.2833.2833.28
44045063.0457.0450.0444.0438.0434.0434.0434.0434.0434.0434.04
45046065.8158.8151.8145.8139.8134.8134.8134.8134.8134.8134.81
46047067.5760.5753.5747.5741.5735.5735.5735.5735.5735.5735.57
47048070.3462.3455.3449.3443.3436.3436.3436.3436.3436.3436.34
48049072.1064.1057.1051.1045.1038.1037.1037.1037.1037.1037.10
49050074.8765.8758.8752.8746.8739.8737.8737.8737.8737.8737.87
50051076.6367.6360.6354.6348.6341.6338.6338.6338.6338.6338.63
51052079.4069.4062.4056.4050.4043.4039.4039.4039.4039.4039.40
52053081.1672.1664.1658.1652.1645.1640.1640.1640.1640.1640.16
53054083.9373.9365.9359.9353.9346.9340.9340.9340.9340.9340.93
54055085.6976.6967.6961.6955.6948.6942.6941.6941.6941.6941.69
55056088.4678.4669.4663.4657.4650.4644.4642.4642.4642.4642.46
56057090.2281.2271.2265.2259.2252.2246.2243.2243.2243.2243.22
57058092.9982.9973.9966.9960.9953.9947.9943.9943.9943.9943.99
58059094.7585.7575.7568.7562.7555.7549.7544.7544.7544.7544.75
59060097.5287.5278.5270.5264.5257.5251.5245.5245.5245.5245.52
60061099.2890.2880.2872.2866.2859.2853.2847.2846.2846.2846.28
610620102.0592.0583.0574.0568.0561.0555.0549.0547.0547.0547.05
620630103.8194.8184.8175.8169.8162.8156.8150.8147.8147.8147.81
630640106.5896.5887.5877.5871.5864.5858.5852.5848.5848.5848.58
640650108.3499.3489.3480.3473.3466.3460.3454.3449.3449.3449.34
650660111.11101.1192.1182.1175.1168.1162.1156.1150.1150.1150.11
660670112.87103.8793.8784.8776.8769.8763.8757.8750.8750.8750.87
670680115.64105.6496.6486.6478.6471.6465.6459.6452.6451.6451.64
680690117.40108.4098.4089.4080.4073.4067.4061.4054.4052.4052.40
690700120.17110.17101.1791.1782.1775.1769.1763.1756.1753.1753.17
700710121.93112.93102.9393.9383.9376.9370.9364.9357.9353.9353.93
710720124.70114.70105.7095.7086.7078.7072.7066.7059.7054.7054.70
720730126.46117.46107.4698.4688.4680.4674.4668.4661.4655.4655.46
730740129.23119.23110.23100.2391.2382.2376.2370.2363.2357.2356.23
740750130.99121.99111.99102.9992.9983.9977.9971.9964.9958.9956.99
750760133.76123.76114.76104.7695.7685.7679.7673.7666.7660.7657.76
760770135.52126.52116.52107.5297.5288.5281.5275.5268.5262.5258.52
770780138.29128.29119.29109.29100.2990.2983.2977.2970.2964.2959.29
780790140.05131.05121.05112.05102.0593.0585.0579.0572.0566.0560.05
790800142.82132.82123.82113.82104.8294.8286.8280.8273.8267.8261.82
800810144.58135.58125.58116.58106.5897.5888.5882.5875.5869.5863.58
810820147.35137.35128.35118.35109.3599.3590.3584.3577.3571.3565.35
820830149.11140.11130.11121.11111.11102.1192.1186.1179.1173.1167.11
830840151.88141.88132.88122.88113.88103.8894.8887.8880.8874.8868.88
840850153.64144.64134.64125.64115.64106.6496.6489.6482.6476.6470.64
850860156.41146.41137.41127.41118.41108.4199.4191.4184.4178.4172.41
860870158.17149.17139.17130.17120.17111.17101.1793.1786.1780.1774.17
870880160.94150.94141.94131.94122.94112.94103.9494.9487.9481.9475.94
880890162.70153.70143.70134.70124.70115.70105.7096.7089.7083.7077.70
890900165.47155.47146.47136.47127.47117.47108.4798.4791.4785.4779.47
900910167.23158.23148.23139.23129.23120.23110.23101.2393.2387.2381.23
910920170.00160.00151.00141.00132.00122.00113.00103.0095.0089.0083.00
920930171.76162.76152.76143.76133.76124.76114.76105.7696.7690.7684.76
930940174.53164.53155.53145.53136.53126.53117.53107.5398.5392.5386.53
940950176.29167.29157.29148.29138.29129.29119.29110.29100.2994.2988.29
950960179.06169.06160.06150.06141.06131.06122.06112.06103.0696.0690.06
960970180.82171.82161.82152.82142.82133.82123.82114.82104.8297.8291.82
970980183.59173.59164.59154.59145.59135.59126.59116.59107.5999.5993.59
980990185.35176.35166.35157.35147.35138.35128.35119.35109.35101.3595.35
9901,000188.12178.12169.12159.12150.12140.12131.12121.12112.12103.1297.12
1,0001,010189.88180.88170.88161.88151.88142.88132.88123.88113.88104.8898.88
1,0101,020192.65182.65173.65163.65154.65144.65135.65125.65116.65106.65100.65
1,0201,030194.41185.41175.41166.41156.41147.41137.41128.41118.41109.41102.41
1,0301,040197.18187.18178.18168.18159.18149.18140.18130.18121.18111.18104.18
1,0401,050198.94189.94179.94170.94160.94151.94141.94132.94122.94113.94105.94
1,0501,060201.71191.71182.71172.71163.71153.71144.71134.71125.71115.71107.71
1,0601,070203.47194.47184.47175.47165.47156.47146.47137.47127.47118.47109.47
1,0701,080206.24196.24187.24177.24168.24158.24149.24139.24130.24120.24111.24
1,0801,090208.00199.00189.00180.00170.00161.00151.00142.00132.00123.00113.00
1,0901,100210.77200.77191.77181.77172.77162.77153.77143.77134.77124.77115.77
1,1001,110212.53203.53193.53184.53174.53165.53155.53146.53136.53127.53117.53
1,1101,120215.30205.30196.30186.30177.30167.30158.30148.30139.30129.30120.30
1,1201,130217.06208.06198.06189.06179.06170.06160.06151.06141.06132.06122.06
1,1301,140219.83209.83200.83190.83181.83171.83162.83152.83143.83133.83124.83
1,1401,150221.59212.59202.59193.59183.59174.59164.59155.59145.59136.59126.59
1,1501,160224.36214.36205.36195.36186.36176.36167.36157.36148.36138.36129.36
1,1601,170226.12217.12207.12198.12188.12179.12169.12160.12150.12141.12131.12
1,1701,180228.89218.89209.89199.89190.89180.89171.89161.89152.89142.89133.89
1,1801,190230.65221.65211.65202.65192.65183.65173.65164.65154.65145.65135.65
1,1901,200233.42223.42214.42204.42195.42185.42176.42166.42157.42147.42138.42
1,2001,210235.18226.18216.18207.18197.18188.18178.18169.18159.18150.18140.18
1,2101,220237.95227.95218.95208.95199.95189.95180.95170.95161.95151.95142.95
1,2201,230239.71230.71220.71211.71201.71192.71182.71173.71163.71154.71144.71
1,2301,240242.48232.48223.48213.48204.48194.48185.48175.48166.48156.48147.48
1,2401,250244.24235.24225.24216.24206.24197.24187.24178.24168.24159.24149.24
1,2501,260247.01237.01228.01218.01209.01199.01190.01180.01171.01161.01152.01
1,2601,270248.77239.77229.77220.77210.77201.77191.77182.77172.77163.77153.77
1,2701,280251.54241.54232.54222.54213.54203.54194.54184.54175.54165.54156.54
1,2801,290253.30244.30234.30225.30215.30206.30196.30187.30177.30168.30158.30
1,2901,300256.07246.07237.07227.07218.07208.07199.07189.07180.07170.07161.07
1,3001,310257.83248.83238.83229.83219.83210.83200.83191.83181.83172.83162.83
1,3101,320261.60250.60241.60231.60222.60212.60203.60193.60184.60174.60165.60
1,3201,330264.36253.36243.36234.36224.36215.36205.36196.36186.36177.36167.36
1,3301,340268.13255.13246.13236.13227.13217.13208.13198.13189.13179.13170.13
1,3401,350270.89257.89247.89238.89228.89219.89209.89200.89190.89181.89171.89
1,3501,360274.66259.66250.66240.66231.66221.66212.66202.66193.66183.66174.66
1,3601,370277.42262.42252.42243.42233.42224.42214.42205.42195.42186.42176.42
1,3701,380281.19265.19255.19245.19236.19226.19217.19207.19198.19188.19179.19
1,3801,390283.95267.95256.95247.95237.95228.95218.95209.95199.95190.95180.95
SingleBIWeekly
Combined Income Tax, Employee Social Security Tax, and Employee
Medicare Tax Withholding Tables (Pub. 15-A)
SINGLE Persons -- BIWEEKLY Payroll Period2006
WagesNumber of Withholding Allowances
But012345678910
Atless
leastthanThe amount of income, social security, and Medicare
taxes to be withheld is-
$0$1057.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%
105110$9.22$8.22$8.22$8.22$8.22$8.22$8.22$8.22$8.22$8.22$8.22
110115$9.61$8.61$8.61$8.61$8.61$8.61$8.61$8.61$8.61$8.61$8.61
115120$10.99$8.99$8.99$8.99$8.99$8.99$8.99$8.99$8.99$8.99$8.99
120125$11.37$9.37$9.37$9.37$9.37$9.37$9.37$9.37$9.37$9.37$9.37
12513012.759.759.759.759.759.759.759.759.759.759.75
13013513.1410.1410.1410.1410.1410.1410.1410.1410.1410.1410.14
13514014.5210.5210.5210.5210.5210.5210.5210.5210.5210.5210.52
14014514.9010.9010.9010.9010.9010.9010.9010.9010.9010.9010.90
14515016.2811.2811.2811.2811.2811.2811.2811.2811.2811.2811.28
15015516.6711.6711.6711.6711.6711.6711.6711.6711.6711.6711.67
15516018.0512.0512.0512.0512.0512.0512.0512.0512.0512.0512.05
16016518.4312.4312.4312.4312.4312.4312.4312.4312.4312.4312.43
16517019.8112.8112.8112.8112.8112.8112.8112.8112.8112.8112.81
17017520.2013.2013.2013.2013.2013.2013.2013.2013.2013.2013.20
17518021.5813.5813.5813.5813.5813.5813.5813.5813.5813.5813.58
18018521.9613.9613.9613.9613.9613.9613.9613.9613.9613.9613.96
18519023.3414.3414.3414.3414.3414.3414.3414.3414.3414.3414.34
19019523.7314.7314.7314.7314.7314.7314.7314.7314.7314.7314.73
19520025.1115.1115.1115.1115.1115.1115.1115.1115.1115.1115.11
20020525.4915.4915.4915.4915.4915.4915.4915.4915.4915.4915.49
20521026.8715.8715.8715.8715.8715.8715.8715.8715.8715.8715.87
21021527.2616.2616.2616.2616.2616.2616.2616.2616.2616.2616.26
21522028.6416.6416.6416.6416.6416.6416.6416.6416.6416.6416.64
22022529.0217.0217.0217.0217.0217.0217.0217.0217.0217.0217.02
22523030.4017.4017.4017.4017.4017.4017.4017.4017.4017.4017.40
23023530.7917.7917.7917.7917.7917.7917.7917.7917.7917.7917.79
23524032.1719.1718.1718.1718.1718.1718.1718.1718.1718.1718.17
24024532.5519.5518.5518.5518.5518.5518.5518.5518.5518.5518.55
24525033.9320.9318.9318.9318.9318.9318.9318.9318.9318.9318.93
25026034.5122.5119.5119.5119.5119.5119.5119.5119.5119.5119.51
26027036.2724.2720.2720.2720.2720.2720.2720.2720.2720.2720.27
27028038.0426.0421.0421.0421.0421.0421.0421.0421.0421.0421.04
28029039.8027.8021.8021.8021.8021.8021.8021.8021.8021.8021.80
29030041.5729.5722.5722.5722.5722.5722.5722.5722.5722.5722.57
30031043.3331.3323.3323.3323.3323.3323.3323.3323.3323.3323.33
31032045.1033.1024.1024.1024.1024.1024.1024.1024.1024.1024.10
32033046.8634.8624.8624.8624.8624.8624.8624.8624.8624.8624.86
33034048.6336.6325.6325.6325.6325.6325.6325.6325.6325.6325.63
34035050.3938.3926.3926.3926.3926.3926.3926.3926.3926.3926.39
35036052.1640.1627.1627.1627.1627.1627.1627.1627.1627.1627.16
36037053.9241.9228.9227.9227.9227.9227.9227.9227.9227.9227.92
37038055.6943.6930.6928.6928.6928.6928.6928.6928.6928.6928.69
38039057.4545.4532.4529.4529.4529.4529.4529.4529.4529.4529.45
39040060.2247.2234.2230.2230.2230.2230.2230.2230.2230.2230.22
40041061.9848.9835.9830.9830.9830.9830.9830.9830.9830.9830.98
41042064.7550.7537.7531.7531.7531.7531.7531.7531.7531.7531.75
42043066.5152.5139.5132.5132.5132.5132.5132.5132.5132.5132.51
43044069.2854.2841.2833.2833.2833.2833.2833.2833.2833.2833.28
44045071.0456.0443.0434.0434.0434.0434.0434.0434.0434.0434.04
45046073.8157.8144.8134.8134.8134.8134.8134.8134.8134.8134.81
46047075.5759.5746.5735.5735.5735.5735.5735.5735.5735.5735.57
47048078.3461.3448.3436.3436.3436.3436.3436.3436.3436.3436.34
48049080.1063.1050.1037.1037.1037.1037.1037.1037.1037.1037.10
49050082.8764.8751.8738.8737.8737.8737.8737.8737.8737.8737.87
50052086.0267.0254.0242.0239.0239.0239.0239.0239.0239.0239.02
52054090.5571.5557.5545.5540.5540.5540.5540.5540.5540.5540.55
54056095.0876.0861.0849.0842.0842.0842.0842.0842.0842.0842.08
56058099.6180.6164.6152.6143.6143.6143.6143.6143.6143.6143.61
580600104.1485.1468.1456.1445.1445.1445.1445.1445.1445.1445.14
600620108.6789.6771.6759.6746.6746.6746.6746.6746.6746.6746.67
620640113.2094.2075.2063.2050.2048.2048.2048.2048.2048.2048.20
640660117.7398.7379.7366.7353.7349.7349.7349.7349.7349.7349.73
660680122.26103.2684.2670.2657.2651.2651.2651.2651.2651.2651.26
680700126.79107.7988.7973.7960.7952.7952.7952.7952.7952.7952.79
700720131.32112.3293.3277.3264.3254.3254.3254.3254.3254.3254.32
720740135.85116.8597.8580.8567.8555.8555.8555.8555.8555.8555.85
740760140.38121.38102.3884.3871.3858.3857.3857.3857.3857.3857.38
760780144.91125.91106.9187.9174.9161.9158.9158.9158.9158.9158.91
780800149.44130.44111.4492.4478.4465.4460.4460.4460.4460.4460.44
800820153.97134.97115.9796.9781.9768.9761.9761.9761.9761.9761.97
820840158.50139.50120.50101.5085.5072.5063.5063.5063.5063.5063.50
840860163.03144.03125.03106.0389.0376.0365.0365.0365.0365.0365.03
860880167.56148.56129.56110.5692.5679.5667.5666.5666.5666.5666.56
880900172.09153.09134.09115.0996.0983.0971.0968.0968.0968.0968.09
900920176.62157.62138.62119.62100.6286.6274.6269.6269.6269.6269.62
920940181.15162.15143.15124.15105.1590.1578.1571.1571.1571.1571.15
940960185.68166.68147.68128.68109.6893.6881.6872.6872.6872.6872.68
960980190.21171.21152.21133.21114.2197.2185.2174.2174.2174.2174.21
9801,000194.74175.74156.74137.74118.74100.7488.7475.7475.7475.7475.74
1,0001,020199.27180.27161.27142.27123.27104.2792.2779.2777.2777.2777.27
1,0201,040203.80184.80165.80146.80127.80108.8095.8082.8078.8078.8078.80
1,0401,060208.33189.33170.33151.33132.33113.3399.3386.3380.3380.3380.33
1,0601,080212.86193.86174.86155.86136.86117.86102.8689.8681.8681.8681.86
1,0801,100217.39198.39179.39160.39141.39122.39106.3993.3983.3983.3983.39
1,1001,120221.92202.92183.92164.92145.92126.92109.9296.9284.9284.9284.92
1,1201,140226.45207.45188.45169.45150.45131.45113.45100.4587.4586.4586.45
1,1401,160230.98211.98192.98173.98154.98135.98116.98103.9890.9887.9887.98
1,1601,180235.51216.51197.51178.51159.51140.51121.51107.5194.5189.5189.51
1,1801,200240.04221.04202.04183.04164.04145.04126.04111.0498.0491.0491.04
1,2001,220244.57225.57206.57187.57168.57149.57130.57114.57101.5792.5792.57
1,2201,240249.10230.10211.10192.10173.10154.10135.10118.10105.1094.1094.10
1,2401,260254.63234.63215.63196.63177.63158.63139.63121.63108.6396.6395.63
1,2601,280261.16239.16220.16201.16182.16163.16144.16125.16112.16100.1697.16
1,2801,300267.69243.69224.69205.69186.69167.69148.69129.69115.69103.6998.69
1,3001,320274.22248.22229.22210.22191.22172.22153.22134.22119.22107.22100.22
1,3201,340280.75252.75233.75214.75195.75176.75157.75138.75122.75110.75101.75
1,3401,360287.28257.28238.28219.28200.28181.28162.28143.28126.28114.28103.28
1,3601,380293.81261.81242.81223.81204.81185.81166.81147.81129.81117.81104.81
1,3801,400300.34268.34247.34228.34209.34190.34171.34152.34133.34121.34108.34
1,4001,420306.87274.87251.87232.87213.87194.87175.87156.87137.87124.87111.87
1,4201,440313.40281.40256.40237.40218.40199.40180.40161.40142.40128.40115.40
1,4401,460319.93287.93260.93241.93222.93203.93184.93165.93146.93131.93118.93
1,4601,480326.46294.46265.46246.46227.46208.46189.46170.46151.46135.46122.46
1,4801,500332.99300.99269.99250.99231.99212.99193.99174.99155.99138.99125.99
1,5001,520339.52307.52276.52255.52236.52217.52198.52179.52160.52142.52129.52
1,5201,540346.05314.05283.05260.05241.05222.05203.05184.05165.05146.05133.05
1,5401,560352.58320.58289.58264.58245.58226.58207.58188.58169.58150.58136.58
1,5601,580359.11327.11296.11269.11250.11231.11212.11193.11174.11155.11140.11
1,5801,600365.64333.64302.64273.64254.64235.64216.64197.64178.64159.64143.64
1,6001,620372.17340.17309.17278.17259.17240.17221.17202.17183.17164.17147.17
1,6201,640378.70346.70315.70283.70263.70244.70225.70206.70187.70168.70150.70
1,6401,660385.23353.23322.23290.23268.23249.23230.23211.23192.23173.23154.23
1,6601,680391.76359.76328.76296.76272.76253.76234.76215.76196.76177.76158.76
1,6801,700398.29366.29335.29303.29277.29258.29239.29220.29201.29182.29163.29
1,7001,720404.82372.82341.82309.82281.82262.82243.82224.82205.82186.82167.82
1,7201,740411.35379.35348.35316.35286.35267.35248.35229.35210.35191.35172.35
1,7401,760417.88385.88354.88322.88290.88271.88252.88233.88214.88195.88176.88
1,7601,780424.41392.41361.41329.41297.41276.41257.41238.41219.41200.41181.41
1,7801,800430.94398.94367.94335.94303.94280.94261.94242.94223.94204.94185.94
1,8001,820437.47405.47374.47342.47310.47285.47266.47247.47228.47209.47190.47
1,8201,840444.00412.00381.00349.00317.00290.00271.00252.00233.00214.00195.00
1,8401,860450.53418.53387.53355.53323.53294.53275.53256.53237.53218.53199.53
1,8601,880457.06425.06394.06362.06330.06299.06280.06261.06242.06223.06204.06
1,8801,900463.59431.59400.59368.59336.59304.59284.59265.59246.59227.59208.59
1,9001,920470.12438.12407.12375.12343.12311.12289.12270.12251.12232.12213.12
1,9201,940476.65444.65413.65381.65349.65317.65293.65274.65255.65236.65217.65
1,9401,960483.18451.18420.18388.18356.18324.18298.18279.18260.18241.18222.18
1,9601,980489.71457.71426.71394.71362.71330.71302.71283.71264.71245.71226.71
1,9802,000496.24464.24433.24401.24369.24337.24307.24288.24269.24250.24231.24
2,0002,020502.77470.77439.77407.77375.77343.77312.77292.77273.77254.77235.77
2,0202,040509.30477.30446.30414.30382.30350.30319.30297.30278.30259.30240.30
2,0402,060515.83483.83452.83420.83388.83356.83325.83301.83282.83263.83244.83
2,0602,080522.36490.36459.36427.36395.36363.36332.36306.36287.36268.36249.36
2,0802,100528.89496.89465.89433.89401.89369.89338.89310.89291.89272.89253.89
MarriedBiWeekly
Combined Income Tax, Employee Social Security Tax, and Employee
Medicare Tax Withholding Tables (Pub. 15-A)
MARRIED Persons -- BIWEEKLY Payroll Period2006
WagesNumber of Withholding Allowances
But012345678910
Atless
leastthanThe amount of income, social security, and Medicare
taxes to be withheld is-
$0$2507.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%
250260$19.51$19.51$19.51$19.51$19.51$19.51$19.51$19.51$19.51$19.51$19.51
260270$20.27$20.27$20.27$20.27$20.27$20.27$20.27$20.27$20.27$20.27$20.27
270280$21.04$21.04$21.04$21.04$21.04$21.04$21.04$21.04$21.04$21.04$21.04
280290$21.80$21.80$21.80$21.80$21.80$21.80$21.80$21.80$21.80$21.80$21.80
29030022.5722.5722.5722.5722.5722.5722.5722.5722.5722.5722.57
30031023.3323.3323.3323.3323.3323.3323.3323.3323.3323.3323.33
31032025.1024.1024.1024.1024.1024.1024.1024.1024.1024.1024.10
32033026.8624.8624.8624.8624.8624.8624.8624.8624.8624.8624.86
33034028.6325.6325.6325.6325.6325.6325.6325.6325.6325.6325.63
34035030.3926.3926.3926.3926.3926.3926.3926.3926.3926.3926.39
35036032.1627.1627.1627.1627.1627.1627.1627.1627.1627.1627.16
36037033.9227.9227.9227.9227.9227.9227.9227.9227.9227.9227.92
37038035.6928.6928.6928.6928.6928.6928.6928.6928.6928.6928.69
38039037.4529.4529.4529.4529.4529.4529.4529.4529.4529.4529.45
39040039.2230.2230.2230.2230.2230.2230.2230.2230.2230.2230.22
40041040.9830.9830.9830.9830.9830.9830.9830.9830.9830.9830.98
41042042.7531.7531.7531.7531.7531.7531.7531.7531.7531.7531.75
42043044.5132.5132.5132.5132.5132.5132.5132.5132.5132.5132.51
43044046.2833.2833.2833.2833.2833.2833.2833.2833.2833.2833.28
44045048.0435.0434.0434.0434.0434.0434.0434.0434.0434.0434.04
45046049.8136.8134.8134.8134.8134.8134.8134.8134.8134.8134.81
46047051.5738.5735.5735.5735.5735.5735.5735.5735.5735.5735.57
47048053.3440.3436.3436.3436.3436.3436.3436.3436.3436.3436.34
48049055.1042.1037.1037.1037.1037.1037.1037.1037.1037.1037.10
49050056.8743.8737.8737.8737.8737.8737.8737.8737.8737.8737.87
50052059.0247.0239.0239.0239.0239.0239.0239.0239.0239.0239.02
52054062.5550.5540.5540.5540.5540.5540.5540.5540.5540.5540.55
54056066.0854.0842.0842.0842.0842.0842.0842.0842.0842.0842.08
56058069.6157.6144.6143.6143.6143.6143.6143.6143.6143.6143.61
58060073.1461.1448.1445.1445.1445.1445.1445.1445.1445.1445.14
60062076.6764.6751.6746.6746.6746.6746.6746.6746.6746.6746.67
62064080.2068.2055.2048.2048.2048.2048.2048.2048.2048.2048.20
64066083.7371.7358.7349.7349.7349.7349.7349.7349.7349.7349.73
66068087.2675.2662.2651.2651.2651.2651.2651.2651.2651.2651.26
68070090.7978.7965.7952.7952.7952.7952.7952.7952.7952.7952.79
70072094.3282.3269.3256.3254.3254.3254.3254.3254.3254.3254.32
72074097.8585.8572.8559.8555.8555.8555.8555.8555.8555.8555.85
740760101.3889.3876.3863.3857.3857.3857.3857.3857.3857.3857.38
760780104.9192.9179.9166.9158.9158.9158.9158.9158.9158.9158.91
780800108.4496.4483.4470.4460.4460.4460.4460.4460.4460.4460.44
800820111.9799.9786.9773.9761.9761.9761.9761.9761.9761.9761.97
820840115.50103.5090.5077.5064.5063.5063.5063.5063.5063.5063.50
840860119.03107.0394.0381.0368.0365.0365.0365.0365.0365.0365.03
860880122.56110.5697.5684.5671.5666.5666.5666.5666.5666.5666.56
880900127.09114.09101.0988.0975.0968.0968.0968.0968.0968.0968.09
900920131.62117.62104.6291.6278.6269.6269.6269.6269.6269.6269.62
920940136.15121.15108.1595.1582.1571.1571.1571.1571.1571.1571.15
940960140.68124.68111.6898.6885.6873.6872.6872.6872.6872.6872.68
960980145.21128.21115.21102.2189.2177.2174.2174.2174.2174.2174.21
9801,000149.74131.74118.74105.7492.7480.7475.7475.7475.7475.7475.74
1,0001,020154.27135.27122.27109.2796.2784.2777.2777.2777.2777.2777.27
1,0201,040158.80139.80125.80112.8099.8087.8078.8078.8078.8078.8078.80
1,0401,060163.33144.33129.33116.33103.3391.3380.3380.3380.3380.3380.33
1,0601,080167.86148.86132.86119.86106.8694.8681.8681.8681.8681.8681.86
1,0801,100172.39153.39136.39123.39110.3998.3985.3983.3983.3983.3983.39
1,1001,120176.92157.92139.92126.92113.92101.9288.9284.9284.9284.9284.92
1,1201,140181.45162.45143.45130.45117.45105.4592.4586.4586.4586.4586.45
1,1401,160185.98166.98147.98133.98120.98108.9895.9887.9887.9887.9887.98
1,1601,180190.51171.51152.51137.51124.51112.5199.5189.5189.5189.5189.51
1,1801,200195.04176.04157.04141.04128.04116.04103.0491.0491.0491.0491.04
1,2001,220199.57180.57161.57144.57131.57119.57106.5793.5792.5792.5792.57
1,2201,240204.10185.10166.10148.10135.10123.10110.1097.1094.1094.1094.10
1,2401,260208.63189.63170.63151.63138.63126.63113.63100.6395.6395.6395.63
1,2601,280213.16194.16175.16156.16142.16130.16117.16104.1697.1697.1697.16
1,2801,300217.69198.69179.69160.69145.69133.69120.69107.6998.6998.6998.69
1,3001,320222.22203.22184.22165.22149.22137.22124.22111.22100.22100.22100.22
1,3201,340226.75207.75188.75169.75152.75140.75127.75114.75102.75101.75101.75
1,3401,360231.28212.28193.28174.28156.28144.28131.28118.28106.28103.28103.28
1,3601,380235.81216.81197.81178.81159.81147.81134.81121.81109.81104.81104.81
1,3801,400240.34221.34202.34183.34164.34151.34138.34125.34113.34106.34106.34
1,4001,420244.87225.87206.87187.87168.87154.87141.87128.87116.87107.87107.87
1,4201,440249.40230.40211.40192.40173.40158.40145.40132.40120.40109.40109.40
1,4401,460253.93234.93215.93196.93177.93161.93148.93135.93123.93110.93110.93
1,4601,480258.46239.46220.46201.46182.46165.46152.46139.46127.46114.46112.46
1,4801,500262.99243.99224.99205.99186.99168.99155.99142.99130.99117.99113.99
1,5001,520267.52248.52229.52210.52191.52172.52159.52146.52134.52121.52115.52
1,5201,540272.05253.05234.05215.05196.05177.05163.05150.05138.05125.05117.05
1,5401,560276.58257.58238.58219.58200.58181.58166.58153.58141.58128.58118.58
1,5601,580281.11262.11243.11224.11205.11186.11170.11157.11145.11132.11120.11
1,5801,600285.64266.64247.64228.64209.64190.64173.64160.64148.64135.64122.64
1,6001,620290.17271.17252.17233.17214.17195.17177.17164.17152.17139.17126.17
1,6201,640294.70275.70256.70237.70218.70199.70180.70167.70155.70142.70129.70
1,6401,660299.23280.23261.23242.23223.23204.23184.23171.23159.23146.23133.23
1,6601,680303.76284.76265.76246.76227.76208.76188.76174.76162.76149.76136.76
1,6801,700308.29289.29270.29251.29232.29213.29193.29178.29166.29153.29140.29
1,7001,720312.82293.82274.82255.82236.82217.82197.82181.82169.82156.82143.82
1,7201,740317.35298.35279.35260.35241.35222.35202.35185.35173.35160.35147.35
1,7401,760321.88302.88283.88264.88245.88226.88206.88188.88176.88163.88150.88
1,7601,780326.41307.41288.41269.41250.41231.41211.41192.41180.41167.41154.41
1,7801,800330.94311.94292.94273.94254.94235.94215.94196.94183.94170.94157.94
1,8001,820335.47316.47297.47278.47259.47240.47220.47201.47187.47174.47161.47
1,8201,840340.00321.00302.00283.00264.00245.00225.00206.00191.00178.00165.00
1,8401,860344.53325.53306.53287.53268.53249.53229.53210.53194.53181.53168.53
1,8601,880349.06330.06311.06292.06273.06254.06234.06215.06198.06185.06172.06
1,8801,900353.59334.59315.59296.59277.59258.59238.59219.59201.59188.59175.59
1,9001,920358.12339.12320.12301.12282.12263.12243.12224.12205.12192.12179.12
1,9201,940362.65343.65324.65305.65286.65267.65247.65228.65209.65195.65182.65
1,9401,960367.18348.18329.18310.18291.18272.18252.18233.18214.18199.18186.18
1,9601,980371.71352.71333.71314.71295.71276.71256.71237.71218.71202.71189.71
1,9802,000376.24357.24338.24319.24300.24281.24261.24242.24223.24206.24193.24
2,0002,020380.77361.77342.77323.77304.77285.77265.77246.77227.77209.77196.77
2,0202,040385.30366.30347.30328.30309.30290.30270.30251.30232.30213.30200.30
2,0402,060389.83370.83351.83332.83313.83294.83274.83255.83236.83217.83203.83
2,0602,080394.36375.36356.36337.36318.36299.36279.36260.36241.36222.36207.36
2,0802,100398.89379.89360.89341.89322.89303.89283.89264.89245.89226.89210.89
2,1002,120403.42384.42365.42346.42327.42308.42288.42269.42250.42231.42214.42
2,1202,140407.95388.95369.95350.95331.95312.95292.95273.95254.95235.95217.95
2,1402,160412.48393.48374.48355.48336.48317.48297.48278.48259.48240.48221.48
2,1602,180417.01398.01379.01360.01341.01322.01302.01283.01264.01245.01226.01
2,1802,200421.54402.54383.54364.54345.54326.54306.54287.54268.54249.54230.54
2,2002,220426.07407.07388.07369.07350.07331.07311.07292.07273.07254.07235.07
2,2202,240430.60411.60392.60373.60354.60335.60315.60296.60277.60258.60239.60
2,2402,260435.13416.13397.13378.13359.13340.13320.13301.13282.13263.13244.13
2,2602,280439.66420.66401.66382.66363.66344.66324.66305.66286.66267.66248.66
2,2802,300444.19425.19406.19387.19368.19349.19329.19310.19291.19272.19253.19
2,3002,320448.72429.72410.72391.72372.72353.72333.72314.72295.72276.72257.72
2,3202,340453.25434.25415.25396.25377.25358.25338.25319.25300.25281.25262.25
2,3402,360457.78438.78419.78400.78381.78362.78342.78323.78304.78285.78266.78
2,3602,380462.31443.31424.31405.31386.31367.31347.31328.31309.31290.31271.31
2,3802,400466.84447.84428.84409.84390.84371.84351.84332.84313.84294.84275.84
2,4002,420471.37452.37433.37414.37395.37376.37356.37337.37318.37299.37280.37
2,4202,440475.90456.90437.90418.90399.90380.90360.90341.90322.90303.90284.90
2,4402,460480.43461.43442.43423.43404.43385.43365.43346.43327.43308.43289.43
2,4602,480484.96465.96446.96427.96408.96389.96369.96350.96331.96312.96293.96
2,4802,500489.49470.49451.49432.49413.49394.49374.49355.49336.49317.49298.49
2,5002,520494.02475.02456.02437.02418.02399.02379.02360.02341.02322.02303.02
2,5202,540498.55479.55460.55441.55422.55403.55383.55364.55345.55326.55307.55
2,5402,560503.08484.08465.08446.08427.08408.08388.08369.08350.08331.08312.08
2,5602,580507.61488.61469.61450.61431.61412.61392.61373.61354.61335.61316.61
2,5802,600512.14493.14474.14455.14436.14417.14397.14378.14359.14340.14321.14
2,6002,620516.67497.67478.67459.67440.67421.67401.67382.67363.67344.67325.67
2,6202,640522.20502.20483.20464.20445.20426.20406.20387.20368.20349.20330.20
2,6402,660528.73506.73487.73468.73449.73430.73410.73391.73372.73353.73334.73
2,6602,680535.26511.26492.26473.26454.26435.26415.26396.26377.26358.26339.26
SingleSemiMonthly
Combined Income Tax, Employee Social Security Tax, and Employee
Medicare Tax Withholding Tables (Pub. 15-A)
SINGLE Persons -- SEMIMONTHLY Payroll Period2006
WagesNumber of Withholding Allowances
But012345678910
Atless
leastthanThe amount of income, social security, and Medicare
taxes to be withheld is-
$0$1157.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%
115120$9.99$8.99$8.99$8.99$8.99$8.99$8.99$8.99$8.99$8.99$8.99
120125$10.37$9.37$9.37$9.37$9.37$9.37$9.37$9.37$9.37$9.37$9.37
125130$11.75$9.75$9.75$9.75$9.75$9.75$9.75$9.75$9.75$9.75$9.75
130135$12.14$10.14$10.14$10.14$10.14$10.14$10.14$10.14$10.14$10.14$10.14
13514013.5210.5210.5210.5210.5210.5210.5210.5210.5210.5210.52
14014513.9010.9010.9010.9010.9010.9010.9010.9010.9010.9010.90
14515015.2811.2811.2811.2811.2811.2811.2811.2811.2811.2811.28
15015515.6711.6711.6711.6711.6711.6711.6711.6711.6711.6711.67
15516017.0512.0512.0512.0512.0512.0512.0512.0512.0512.0512.05
16016517.4312.4312.4312.4312.4312.4312.4312.4312.4312.4312.43
16517018.8112.8112.8112.8112.8112.8112.8112.8112.8112.8112.81
17017519.2013.2013.2013.2013.2013.2013.2013.2013.2013.2013.20
17518020.5813.5813.5813.5813.5813.5813.5813.5813.5813.5813.58
18018520.9613.9613.9613.9613.9613.9613.9613.9613.9613.9613.96
18519022.3414.3414.3414.3414.3414.3414.3414.3414.3414.3414.34
19019522.7314.7314.7314.7314.7314.7314.7314.7314.7314.7314.73
19520024.1115.1115.1115.1115.1115.1115.1115.1115.1115.1115.11
20020524.4915.4915.4915.4915.4915.4915.4915.4915.4915.4915.49
20521025.8715.8715.8715.8715.8715.8715.8715.8715.8715.8715.87
21021526.2616.2616.2616.2616.2616.2616.2616.2616.2616.2616.26
21522027.6416.6416.6416.6416.6416.6416.6416.6416.6416.6416.64
22022528.0217.0217.0217.0217.0217.0217.0217.0217.0217.0217.02
22523029.4017.4017.4017.4017.4017.4017.4017.4017.4017.4017.40
23023529.7917.7917.7917.7917.7917.7917.7917.7917.7917.7917.79
23524031.1718.1718.1718.1718.1718.1718.1718.1718.1718.1718.17
24024531.5518.5518.5518.5518.5518.5518.5518.5518.5518.5518.55
24525032.9318.9318.9318.9318.9318.9318.9318.9318.9318.9318.93
25026033.5120.5119.5119.5119.5119.5119.5119.5119.5119.5119.51
26027035.2722.2720.2720.2720.2720.2720.2720.2720.2720.2720.27
27028037.0424.0421.0421.0421.0421.0421.0421.0421.0421.0421.04
28029038.8025.8021.8021.8021.8021.8021.8021.8021.8021.8021.80
29030040.5727.5722.5722.5722.5722.5722.5722.5722.5722.5722.57
30031042.3329.3323.3323.3323.3323.3323.3323.3323.3323.3323.33
31032044.1031.1024.1024.1024.1024.1024.1024.1024.1024.1024.10
32033045.8632.8624.8624.8624.8624.8624.8624.8624.8624.8624.86
33034047.6334.6325.6325.6325.6325.6325.6325.6325.6325.6325.63
34035049.3936.3926.3926.3926.3926.3926.3926.3926.3926.3926.39
35036051.1638.1627.1627.1627.1627.1627.1627.1627.1627.1627.16
36037052.9239.9227.9227.9227.9227.9227.9227.9227.9227.9227.92
37038054.6941.6928.6928.6928.6928.6928.6928.6928.6928.6928.69
38039056.4543.4529.4529.4529.4529.4529.4529.4529.4529.4529.45
39040058.2245.2231.2230.2230.2230.2230.2230.2230.2230.2230.22
40041059.9846.9832.9830.9830.9830.9830.9830.9830.9830.9830.98
41042061.7548.7534.7531.7531.7531.7531.7531.7531.7531.7531.75
42043064.5150.5136.5132.5132.5132.5132.5132.5132.5132.5132.51
43044066.2852.2838.2833.2833.2833.2833.2833.2833.2833.2833.28
44045069.0454.0440.0434.0434.0434.0434.0434.0434.0434.0434.04
45046070.8155.8141.8134.8134.8134.8134.8134.8134.8134.8134.81
46047073.5757.5743.5735.5735.5735.5735.5735.5735.5735.5735.57
47048075.3459.3445.3436.3436.3436.3436.3436.3436.3436.3436.34
48049078.1061.1047.1037.1037.1037.1037.1037.1037.1037.1037.10
49050079.8762.8748.8737.8737.8737.8737.8737.8737.8737.8737.87
50052084.0265.0251.0239.0239.0239.0239.0239.0239.0239.0239.02
52054088.5568.5554.5541.5540.5540.5540.5540.5540.5540.5540.55
54056093.0872.0858.0845.0842.0842.0842.0842.0842.0842.0842.08
56058097.6176.6161.6148.6143.6143.6143.6143.6143.6143.6143.61
580600102.1481.1465.1452.1445.1445.1445.1445.1445.1445.1445.14
600620106.6785.6768.6755.6746.6746.6746.6746.6746.6746.6746.67
620640111.2090.2072.2059.2048.2048.2048.2048.2048.2048.2048.20
640660115.7394.7375.7362.7349.7349.7349.7349.7349.7349.7349.73
660680120.2699.2679.2666.2652.2651.2651.2651.2651.2651.2651.26
680700124.79103.7982.7969.7955.7952.7952.7952.7952.7952.7952.79
700720129.32108.3287.3273.3259.3254.3254.3254.3254.3254.3254.32
720740133.85112.8591.8576.8562.8555.8555.8555.8555.8555.8555.85
740760138.38117.3896.3880.3866.3857.3857.3857.3857.3857.3857.38
760780142.91121.91100.9183.9169.9158.9158.9158.9158.9158.9158.91
780800147.44126.44105.4487.4473.4460.4460.4460.4460.4460.4460.44
800820151.97130.97109.9790.9776.9762.9761.9761.9761.9761.9761.97
820840156.50135.50114.5094.5080.5066.5063.5063.5063.5063.5063.50
840860161.03140.03119.0399.0384.0370.0365.0365.0365.0365.0365.03
860880165.56144.56123.56103.5687.5673.5666.5666.5666.5666.5666.56
880900170.09149.09128.09108.0991.0977.0968.0968.0968.0968.0968.09
900920174.62153.62132.62112.6294.6280.6269.6269.6269.6269.6269.62
920940179.15158.15137.15117.1598.1584.1571.1571.1571.1571.1571.15
940960183.68162.68141.68121.68101.6887.6873.6872.6872.6872.6872.68
960980188.21167.21146.21126.21105.2191.2177.2174.2174.2174.2174.21
9801,000192.74171.74150.74130.74109.7494.7480.7475.7475.7475.7475.74
1,0001,020197.27176.27155.27135.27114.2798.2784.2777.2777.2777.2777.27
1,0201,040201.80180.80159.80139.80118.80101.8087.8078.8078.8078.8078.80
1,0401,060206.33185.33164.33144.33123.33105.3391.3380.3380.3380.3380.33
1,0601,080210.86189.86168.86148.86127.86108.8694.8681.8681.8681.8681.86
1,0801,100215.39194.39173.39153.39132.39112.3998.3985.3983.3983.3983.39
1,1001,120219.92198.92177.92157.92136.92116.92101.9288.9284.9284.9284.92
1,1201,140224.45203.45182.45162.45141.45121.45105.4592.4586.4586.4586.45
1,1401,160228.98207.98186.98166.98145.98125.98108.9895.9887.9887.9887.98
1,1601,180233.51212.51191.51171.51150.51130.51112.5199.5189.5189.5189.51
1,1801,200238.04217.04196.04176.04155.04135.04116.04103.0491.0491.0491.04
1,2001,220242.57221.57200.57180.57159.57139.57119.57106.5792.5792.5792.57
1,2201,240247.10226.10205.10185.10164.10144.10123.10110.1096.1094.1094.10
1,2401,260251.63230.63209.63189.63168.63148.63127.63113.6399.6395.6395.63
1,2601,280256.16235.16214.16194.16173.16153.16132.16117.16103.1697.1697.16
1,2801,300260.69239.69218.69198.69177.69157.69136.69120.69106.6998.6998.69
1,3001,320265.22244.22223.22203.22182.22162.22141.22124.22110.22100.22100.22
1,3201,340269.75248.75227.75207.75186.75166.75145.75127.75113.75101.75101.75
1,3401,360274.28253.28232.28212.28191.28171.28150.28131.28117.28103.28103.28
1,3601,380280.81257.81236.81216.81195.81175.81154.81134.81120.81106.81104.81
1,3801,400287.34262.34241.34221.34200.34180.34159.34138.34124.34110.34106.34
1,4001,420293.87266.87245.87225.87204.87184.87163.87142.87127.87113.87107.87
1,4201,440300.40271.40250.40230.40209.40189.40168.40147.40131.40117.40109.40
1,4401,460306.93275.93254.93234.93213.93193.93172.93151.93134.93120.93110.93
1,4601,480313.46280.46259.46239.46218.46198.46177.46156.46138.46124.46112.46
1,4801,500319.99285.99263.99243.99222.99202.99181.99160.99141.99127.99113.99
1,5001,520326.52292.52268.52248.52227.52207.52186.52165.52145.52131.52117.52
1,5201,540333.05299.05273.05253.05232.05212.05191.05170.05150.05135.05121.05
1,5401,560339.58305.58277.58257.58236.58216.58195.58174.58154.58138.58124.58
1,5601,580346.11312.11282.11262.11241.11221.11200.11179.11159.11142.11128.11
1,5801,600352.64318.64286.64266.64245.64225.64204.64183.64163.64145.64131.64
1,6001,620359.17325.17291.17271.17250.17230.17209.17188.17168.17149.17135.17
1,6201,640365.70331.70297.70275.70254.70234.70213.70192.70172.70152.70138.70
1,6401,660372.23338.23304.23280.23259.23239.23218.23197.23177.23156.23142.23
1,6601,680378.76344.76310.76284.76263.76243.76222.76201.76181.76160.76145.76
1,6801,700385.29351.29317.29289.29268.29248.29227.29206.29186.29165.29149.29
1,7001,720391.82357.82323.82293.82272.82252.82231.82210.82190.82169.82152.82
1,7201,740398.35364.35330.35298.35277.35257.35236.35215.35195.35174.35156.35
1,7401,760404.88370.88336.88302.88281.88261.88240.88219.88199.88178.88159.88
1,7601,780411.41377.41343.41308.41286.41266.41245.41224.41204.41183.41163.41
1,7801,800417.94383.94349.94314.94290.94270.94249.94228.94208.94187.94166.94
1,8001,820424.47390.47356.47321.47295.47275.47254.47233.47213.47192.47171.47
1,8201,840431.00397.00363.00328.00300.00280.00259.00238.00218.00197.00176.00
1,8401,860437.53403.53369.53334.53304.53284.53263.53242.53222.53201.53180.53
1,8601,880444.06410.06376.06341.06309.06289.06268.06247.06227.06206.06185.06
1,8801,900450.59416.59382.59347.59313.59293.59272.59251.59231.59210.59189.59
1,9001,920457.12423.12389.12354.12320.12298.12277.12256.12236.12215.12194.12
1,9201,940463.65429.65395.65360.65326.65302.65281.65260.65240.65219.65198.65
1,9401,960470.18436.18402.18367.18333.18307.18286.18265.18245.18224.18203.18
1,9601,980476.71442.71408.71373.71339.71311.71290.71269.71249.71228.71207.71
1,9802,000483.24449.24415.24380.24346.24316.24295.24274.24254.24233.24212.24
2,0002,020489.77455.77421.77386.77352.77320.77299.77278.77258.77237.77216.77
2,0202,040496.30462.30428.30393.30359.30325.30304.30283.30263.30242.30221.30
2,0402,060502.83468.83434.83399.83365.83330.83308.83287.83267.83246.83225.83
2,0602,080509.36475.36441.36406.36372.36337.36313.36292.36272.36251.36230.36
2,0802,100515.89481.89447.89412.89378.89343.89317.89296.89276.89255.89234.89
2,1002,120522.42488.42454.42419.42385.42350.42322.42301.42281.42260.42239.42
2,1202,140528.95494.95460.95425.95391.95356.95326.95305.95285.95264.95243.95
MarriedSemiMonthly
Combined Income Tax, Employee Social Security Tax, and Employee
Medicare Tax Withholding Tables (Pub. 15-A)
MARRIED Persons -- SEMI-MONTHLY Payroll Period2006
WagesNumber of Withholding Allowances
But012345678910
Atless
leastthanThe amount of income, social security, and Medicare
taxes to be withheld is-
$0$2707.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%
270280$21.04$21.04$21.04$21.04$21.04$21.04$21.04$21.04$21.04$21.04$21.04
280290$21.80$21.80$21.80$21.80$21.80$21.80$21.80$21.80$21.80$21.80$21.80
290300$22.57$22.57$22.57$22.57$22.57$22.57$22.57$22.57$22.57$22.57$22.57
300310$23.33$23.33$23.33$23.33$23.33$23.33$23.33$23.33$23.33$23.33$23.33
31032024.1024.1024.1024.1024.1024.1024.1024.1024.1024.1024.10
32033024.8624.8624.8624.8624.8624.8624.8624.8624.8624.8624.86
33034025.6325.6325.6325.6325.6325.6325.6325.6325.6325.6325.63
34035027.3926.3926.3926.3926.3926.3926.3926.3926.3926.3926.39
35036029.1627.1627.1627.1627.1627.1627.1627.1627.1627.1627.16
36037030.9227.9227.9227.9227.9227.9227.9227.9227.9227.9227.92
37038032.6928.6928.6928.6928.6928.6928.6928.6928.6928.6928.69
38039034.4529.4529.4529.4529.4529.4529.4529.4529.4529.4529.45
39040036.2230.2230.2230.2230.2230.2230.2230.2230.2230.2230.22
40041037.9830.9830.9830.9830.9830.9830.9830.9830.9830.9830.98
41042039.7531.7531.7531.7531.7531.7531.7531.7531.7531.7531.75
42043041.5132.5132.5132.5132.5132.5132.5132.5132.51