NC-30 — Income Tax Withholding Tables & Instructions for Employers

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2026 Income Tax Withholding Tables and Instructions for Employers Issued by: North Carolina Department of Revenue, PO Box 25000, Raleigh, NC 27640-0001 You can file your return and pay your tax online at ncdor.gov/file-pay. New for 2026 • As a result of Session Law 2023-134, the individual income tax rate for tax year 2026 will be 3.99%. This change is reflected in the tables and computations included in this publication, and withholding allowance certificate forms published on the Department's website. North Carolina ncdor.gov NC - 30 Web 11-25

Calendar of Employer's Duties At The Time a New Employee is Hired ���������������������������������Obtain a North Carolina Employee's Withholding Allowance Certificate, Form NC-4, Form NC-4 EZ, or Form NC-4 NRA. On each payment of wages to an employee, withhold North Carolina income tax in accordance with the employee's withholding allowance certificate. On February 16 ����������������������������������������Begin withholding for each employee who previously claimed an exemption from withholding but has not given you a new Form NC-4 EZ, for the current year. In such situations, if the employee does not give you a new, completed Form NC-4 EZ or Form NC-4, withhold North Carolina income tax as if the employee is single with no allowances. Due Dates for: Quarterly Filers ���������������������������������������See Section 14 for reporting and paying the tax withheld on a quarterly basis. Monthly Filers �����������������������������������������See Section 15 for reporting and paying the tax withheld on a monthly basis. Semiweekly Filers ���������������������������������See Section 16 for reporting and paying the tax withheld on a semiweekly basis. NOTE: If any due date falls on a Saturday, Sunday, or legal holiday, use the next business day. Semiweekly filers have at least three business days following the close of the semiweekly period to pay the required North Carolina income tax withheld� If any of the three weekdays after the end of a semiweekly period is a legal holiday, the semiweekly filer will have an additional day for each day that is a legal holiday � 1. General Information .................................................................3 2. Who Are Employers? ...............................................................4 3. Withholding Identification Number ...........................................4 4. Who Are Employees? ..............................................................4 5. Treatment of Residents and Nonresidents ..............................4 6. Withholding from Pensions, Annuities, and

Deferred Compensation .............................................................5 7. Withholding from Nonwage Compensation .............................7 8. Payee's Taxpayer Identification Number .................................9 9. Withholding from Wages .........................................................9 10. Payments Exempt From Withholding ......................................9 1. Payroll Period ........................................................................10 12. Supplemental W ages ............................................................10 13. Employee's Withholding Allowance Certificates, Form NC-4, Form NC-4 EZ, or Form NC-4 NRA ...................10 14. Quarterly Returns and Payments ..........................................12 15. Monthly Returns and Payments ............................................12 16. Semiweekly Payments ..........................................................12 17. Paying Withholding T ax Electronically ...................................12 18. Electronic Funds T ransfer (EFT) ...........................................13 19. Adjustments ...........................................................................13 20. Federal Corrections ...............................................................13 21. Payment of T ax ......................................................................14 22. Wage and Tax Statements.....................................................14 23. Annual Withholding Reconciliation ........................................14 24. Informational Return Penalties ..............................................15 25. Reporting 1099 Information ...................................................15 26. Records to be Kept ................................................................16 27. Methods of Computing North Carolina Income Tax Withholding .....................................................................16 28. Wage Bracket Tables .............................................................20 Table of Contents Section Page Section Page On or Before January 31 or, if You Terminate Your Business, On or Before the Last Day of the Month Following the End of the Calendar Quarter in Which You Closed Your Business ����������������������������������������������������Electronically file Form NC-3, Annual Withholding Reconciliation, and the State's copies of the forms W-2, W-2G, 1099-MISC, 1099-NEC, 1099-R, NC-1099M, or 1042-S. If you terminate your business, you must file Form NC-3 and all required W-2 and 1099 statements that are available to you by the due date of Form NC-3. You must file the remaining W-2 and 1099 statements when they become available to you, but no later than January 31 of the following year. On or Before January 31 and At The End of Employment �������Give each employee who received wages a Federal Form W-2, Wage and Tax Statement. Also, give each payee who received nonwage compensation for services performed in North Carolina a Form NC-1099M, Compensation Paid to a Payee. In lieu of Form NC-1099M, you may give each payee a Federal Form 1099-MISC, Miscellaneous Information, or Federal Form 1099-NEC , Nonemployee Compensation. Give each recipient of retirement distributions a completed Federal Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Give each foreign person who receives U.S. source income that is subject to federal income tax withholding a completed Federal Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding, if the income reported on Form 1042-S is North Carolina source income or if the income was subject to North Carolina income tax withholding.

Section 1� General Information

North Carolina law requires withholding of income tax from: (a) Salaries and Wages (1) Of all North Carolina residents regardless of where earned, and (2) Of nonresidents for services performed in North Carolina. (b) Nonwage Compensation (1) Pa id to nonresident contractors for certain personal services performed in North Carolina, (2) Pa id to contractors identified by an Individual Taxpayer Identification Number (ITIN), including applied for and expired numbers, if the contractor performs services in North Carolina for compensation other than wages, (3) Pa id to individuals or entities who fail to provide a taxpayer identification number (TIN), if the individual performs or the entity provides services in North Carolina, and (4) Pa id to individuals or entities who fail to provide a valid taxpayer identification number (TIN), if the individual performs or the entity provides services in North Carolina and you are notified by the Department that the individual's or entity's TIN is not valid. (c) Other Payments (1) Pe nsion payments paid to North Carolina residents if federal withholding is required on the payments, and (2) Wi nnings of $600 or more paid by the North Carolina State Lottery Commission at the rate of 3.99 percent.

Each employee must complete a North Carolina Withholding Allowance Certificate, Form NC-4, Form NC-4 EZ, or Form NC-4 NRA . To determine the amount of tax to be withheld, select the table in this book which corresponds with the employee's filing status and your payroll period; i.e., weekly, biweekly, etc.; locate the gross wages in the left-hand column and then follow across to the column which corresponds to the number of withholding allowances claimed by the employee. The tax withheld can also be computed by using the Percentage Method or Annualized Wages Method. Important: Always use the single filing status for Nonresident Aliens.

When you determine that you will begin paying wages, nonwage compensation, or pension payments subject to North Carolina income tax withholding, you must file Form NC-BR, Business Registration Application for Income Tax Withholding, Sales and Use Tax, and Other Taxes and Service Charge, with the Department of Revenue to obtain a North Carolina withholding identification number. Form NC-BR can be submitted via the Department's online business registration system, or the completed paper form can be mailed to the N.C. Department of Revenue, Business Registration Unit, PO Box 25000, Raleigh, NC 27640-0100. For additional details, see Section 3 on page 4. The tax must be withheld from each payment of wages, and the amount is considered to be held in trust until it is paid to the Department. North Carolina does not use a depository system for income tax withheld. A report of the tax withheld must be filed and the tax paid by the required due date. You are required to report and pay the tax withheld on a quarterly, monthly, or semiweekly basis. Your initial filing frequency is determined by your expected average monthly withholding as indicated on Form NC-BR. An employer required to file a certain frequency (quarterly, monthly, or semiweekly) because of it's average monthly withholding, must continue on that basis until the Department of Revenue authorizes a change to a new filing frequency. The employer must continue on the same filing frequency until written authorization to change is received from the Department of Revenue. At the end of each year, you must prepare W-2 and 1099 statements, furnish copies to the employees and contractors for use in filing their income tax returns and submit the information to the Department of Revenue along with Form NC-3, Annual Withholding Reconciliation. You can file and pay your withholding tax online. For additional details, see Sections 17 and 18. If you would like to file and pay your withholding tax by mail, you may call the Department and request a coupon booklet with the preaddressed forms which will be mailed to you. If your coupon booklet is misplaced, request a new one from the Department. If a blank form is used, show the name and North Carolina withholding identification number exactly as they appeared on previous reports. If you go out of business or cease to pay wages permanently, complete Form NC-BN, Out-of-Business Notification, on the Department's website or include a copy of Form NC-BN with your final report. You can also let us know that you are out of business by calling 1-877-252-3052 (toll-free) and selecting Business Instructions and Explanations

Taxes. Follow the menu instructions under withholding tax to close your withholding account. On or before the last day of the month following the end of the calendar quarter in which you closed your business, electronically file Form NC-3, Annual Withholding Reconciliation, with the State's copies of the W-2 and 1099 statements and provide copies of the W-2 and 1099 statements to all employees and contractors. The principal duties of employers are outlined in the calendar on page 2, and the requirements concerning withholding, reporting and paying North Carolina income tax are summarized in this booklet. For more information, contact the North Carolina Department of Revenue, Customer Service Division, PO Box 25000, Raleigh, NC 27640-0001 or you may call 1-877-252-3052 �

Section 2� Who are Employers?

An employer is any person or organization for whom an individual performs any service as an employee. The term includes federal, state, and local governmental agencies as well as religious, charitable, educational, and other nonprofit organizations even though they may be exempt for other tax purposes. Note: Compliance with any of the provisions of North Carolina withholding by a nonresident employer will not be deemed to be evidence that the nonresident is doing business in this State. Section 3. Withholding Identification Number

Each new employer required to withhold North Carolina income tax must complete and file Form NC-BR with the Department of Revenue. Form NC-BR can be submitted via the Department's online business registration system, or the completed paper form can be mailed to the N.C. Department of Revenue, Business Registration Unit, PO Box 25000, Raleigh, NC 27640- 0100. Note: This form may also be used to apply for a sales and use tax number. The Department will assign a withholding identification number which should be recorded in a permanent place and used on all reports and correspondence concerning withholding. Do not use the number of another employer from whom you acquired a business or your federal identification number. You should receive your new State identification number within four weeks of filing Form NC-BR. Each employer corporation is required to apply for a withholding identification number, and each must maintain separate records. Changing a proprietorship or partnership to a corporation requires a new withholding identification number and reconciliation of the old account. A new identification number generally is not required merely to change a trade name or to show partial changes of ownership in a partnership, such as adding or removing the name of one partner. Report the details and date of such changes to the Department of Revenue by letter. Each employer should have only one withholding identification number. Even though you have several operations, you may file a single report for your total payroll. If, however, you operate distinct businesses and maintain completely separate payrolls, you may register each. If you register each business, you must file separate reports for each business, including separate annual reconciliations at the end of the year. Section 4� Who are Employees?

An employee is either a resident individual legally domiciled in this State who performs services within or outside North Carolina for wages, or a nonresident of this State who performs services within the State for wages. For North Carolina withholding purposes, the location of the services performed by the employee is determined by the physical location at which the employee performs the services. Section 5� Treatment of Residents and Nonresidents (a) Resident employees � An employee who is a resident of this State is subject to North Carolina withholding on all of their wages, whether the employee works within or outside the State; except that, to prevent double withholding and to anticipate any allowable tax credit, North Carolina withholding is not required from wages paid to a resident for services performed in another state if that state requires the employer to withhold. Withholding does not relieve the employee of the obligation to file a North Carolina individual income tax return and pay any balance due after tax credit. (b) Nonresident employees� A nonresident employee is subject to North Carolina withholding on any part of their wages paid for performing services in this State. Any relief from double withholding must be granted by the employee's state of residence. See Section 7 for information on withholding from nonresidents who receive nonwage compensation for personal services performed in North Carolina.

(c ) Employers operating in interstate commerce � The Amtrak Reauthorization and Improvement Act of 1990 provides that no part of the compensation paid to an employee of an interstate railroad subject to the jurisdiction of the Surface Transportation Board (STB) may be subject to income tax, or

wages to an employee. If the pension payer has more than one arrangement under which distributions may be made to an individual, each arrangement must be treated separately.

Amount to Withhold � In the case of a periodic payment, as defined in Code section 3405(e)(2), the payer must withhold as if the recipient were a single person with no allowances unless the recipient provides an allowance certificate (Form NC-4P) reflecting a different filing status or number of allowances. Form NC-4P, Withholding Allowance Certificate for Pension or Annuity Payments, is used by a recipient of pension payments who is a North Carolina resident to report the correct filing status, number of allowances, and any additional amount the recipient wants withheld from the pension payment. It may also be used to elect not to have State income tax withheld. In lieu of Form NC-4P, payers may use a substitute form if it contains all the provisions included on Form NC-4P. For a nonperiodic distribution, as defined in Code section 3405(e)(3), other than an eligible rollover distribution, federal law imposes withholding at the rate of 10 percent of the distribution. If the nonperiodic distribution is an eligible rollover distribution, federal law requires 20 percent of the distribution to be withheld. Federal law imposes a higher rate of withholding on eligible rollover distributions than on other nonperiodic distributions. State law imposes the same rate of withholding on all nonperiodic distributions. For State purposes, a payer must withhold four percent (4%) of any nonperiodic distribution unless one of the two exceptions explained below applies. Exception 1: If the nonperiodic distribution is not an eligible rollover distribution, the recipient may elect not to have State tax withheld if the recipient is permitted to elect not to have federal income tax withheld from the distribution. The election not to have State tax withheld may be made even if the recipient did not elect to not have federal tax withheld. Exception 2: If the nonperiodic distribution is an eligible rollover distribution, State tax withheld is not required on a distribution paid in a direct rollover to an eligible retirement plan, including an IRA. Otherwise, the recipient cannot elect not to have State tax withheld from an eligible rollover distribution. Election Not to Have Income Tax Withheld. If under Code section 3405, a recipient is permitted to elect to not have federal income taxes withheld from a pension payment, the recipient may elect not to have State income tax withheld from the same pension payment. An election not to have tax withheld from a pension income tax withholding, in any state except the state of the employee's residence when such employee performs regular assigned duties in more than one state. The Act also precludes the taxation of compensation paid by an interstate motor carrier subject to the jurisdiction of the STB or to an employee of a private motor carrier performing services in two or more states except by the state of the employee's residence. Therefore, the compensation received by such nonresident employees for services performed in this State will not be subject to North Carolina income tax or income tax withholding. Under the Federal Aviation Act (49 USCS-40116), a nonresident airline employee rendering service on an aircraft would not be liable for North Carolina income tax unless the scheduled flight time in North Carolina is more than 50 percent of the total scheduled flight time during the calendar year. If the employee's flight logs show that more than 50 percent of the scheduled flight time is in North Carolina, the amount of income reportable to this state would be based on the percentage that the North Carolina flight time is to the total flight time for the year. Section 6� Withholding from Pensions, Annuities, and Deferred Compensation

Definitions. Unless otherwise specified below, the definitions, provisions, and requirements of section 3405 of the Internal Revenue Code with respect to federal withholding on pensions are applicable to State withholding on pensions. Pension payer - A pay or or a plan administrator with respect to a pension payment under section 3405 of the Code. Pension payment - A periodic payment or a nonperiodic dis tribution as those terms are defined in section 3405 of the Code.

Withholding Required � A pension payer required to withhold federal tax under section 3405 of the Code on a pension payment to a North Carolina resident must also withhold State income tax from the pension payment. If a payee has provided a North Carolina address to a pension payer, the payee is presumed to be a North Carolina resident and the payer is required to withhold State tax unless the payee elects no withholding. A pension payer that either fails to withhold or to remit tax that is withheld is liable for the tax. A pension payer must treat a pension payment paid to an individual as if it were an employer's payment of

payment remains in effect until revoked by the recipient. An election not to have tax withheld is void if the recipient does not furnish the recipient's tax identification number to the payer or furnishes an incorrect identification number. In such cases, the payer will withhold on periodic payments as if the recipient is single claiming no allowances and on nonperiodic distributions at the rate of four percent (4%). A nonresident with a North Carolina address should also use Form NC-4P to elect not to have State income tax withheld. Completing Form NC-4P and electing not to have State income tax withheld does not necessarily mean that the recipient is a resident of North Carolina. Exceptions to Withholding � State income tax is not required to be withheld from the following pension payments: (1) A pension payment that is wages. (2) Any portion of a pension payment that meets both of the following conditions: a. It is not a distribution or payment from an individual retirement plan as defined in section 7701 of the Code. b. The pension payer reasonably believes it is not taxable to the recipient. (3) A distribution described in s ection 404(k)(2) of the Code, relating to dividends on corporate securities. (4) A pension payment that consists only of securities of the recipient's employer corporation plus cash not in excess of $200 in lieu of securities of the employer corporation. (5) Distri butions of retirement benefits received from North Carolina State and local government retirement systems and federal retirement systems identified as qualifying retirement systems under the terms of the Bailey/Emory/Patton settlement that are paid to retirees who were vested in the retirement systems as of August 12, 1989. (6) Re tirement pay for service in the uniformed services of the United States to a retired member that meets either of the following conditions: a. Ser ved at least 20 years in the uniformed services. b. Me dically retired under Title 10 U.S.C. Chapter 61. This exclusion does not apply to se verance pay received by a person due to separation under 10 U.S.C. Chapter 61. This exemption includes payments from a Survivor Benefit Plan to a beneficiary of a retired member eligible to deduct retirement pay pursuant to the above-mentioned requirements. The Survivor Benefit Plan referenced above, is the plan that is established by Subchapter II of Title 10 U.S.C. Chapter 73. Notification Procedures for Pension Payers. A pension payer is required to provide each recipient with notice of the right not to have State withholding apply and of the right to revoke the election. The notice requirements for North Carolina purposes are the same as the federal notice requirements, which are provided in section 3405(e)(10) of the Code. Section D of Federal Regulation 35.3405-1 contains sample notices that may be modified for State purposes to satisfy the notice and election requirements for periodic payments and nonperiodic distributions. Instead of notification that tax will be withheld unless the recipient chooses not to have tax withheld, pension payers may notify recipients whose annual payments are less than $12,750 that no State income tax will be withheld unless the recipient chooses to have State withholding apply. Such notice may be provided when making the first payment. Reporting and Paying the Withheld Tax � A pension payer required to withhold State income tax from a pension payment but not already registered with the Department of Revenue for wage withholding must register by completing Form NC-BR. Form NC-BR can be submitted via the Department's online business registration system, or the completed paper form can be mailed to the N.C. Department of Revenue, Business Registration Unit, PO Box 25000, Raleigh, NC 27640- 0100. After the payer's application is processed, the payer's North Carolina withholding identification number will be mailed to them. The payer will initially be classified as a quarterly filer. The filing frequency may change after the first year depending on the amount of State income tax withheld. A payer that withholds tax from pensions and also withholds tax from wages must report the withholding from pensions with the wage withholding unless the payer chooses to report the withholding from pensions separately. For those payers that do not choose to report the two types of withholding separately, the payment of tax withheld from pensions is due at the time the withholding from wages is due and the payer will be subject to penalties and interest on both types of withholding based on that due date. Payers that also withhold from wages but choose to report the withholding from pensions separately must file Form NC-BR to receive a separate North Carolina withholding identification number. A payer that initially chooses to report withholding from pensions separately may, at any time, begin reporting the two types of withholding together. If combined reporting is preferred, a payer should report the combined withholding under the account number for reporting wages. The payer should complete Form NC-BN , Out-of-Business Notification, for the separate pension withholding account and file it with the Department. The separate withholding account will

(e) Nonresident Contractor� Either of the following: (1) A non resident individual who performs in this State for compensation other than wages any personal services in connection with a performance, an entertainment, an athletic event, a speech, or the creation of a film, radio, or television program. (2) A n onresident entity that provides for the performance in this State for compensation of any personal services in connection with a performance, an entertainment, an athletic event, a speech, or the creation of a film, radio, or television program. (f) No nresident Entity� A ny of the following: (1) A f oreign limited liability company, defined using the same definition for the term "foreign LLC" in G.S. 57D-1-03, that has not obtained a certificate of authority from the Secretary of State pursuant to Article 7 of Chapter 57D of the General Statutes. (2) A foreign limited partnership as defined in G.S. 59-102 or a general partnership formed under the laws of any jurisdiction other than this State, unless the partnership maintains a permanent place of business in this State. (3) A f oreign corporation, as defined in G.S. 55- 1-40, that has not obtained a certificate of authority from the Secretary of State pursuant to Article 15 of Chapter 55 of the General Statutes. (g) P ayee� A ny of the following: (1) A n onresident contractor. (2) An I TIN contractor. (3) A pe rson who performs services in this State for compensation that fails to provide the payer a taxpayer identification number. (4) A pe rson who performs services in this State for compensation that fails to provide the payer a valid taxpayer identification number. The Secretary must notify a payer that a taxpayer identification number is not valid. (h) Pa yer� A p erson who, in the course of a trade or business, pays compensation. (i) Ta xpayer Identification Number (TIN) � An i dentification number issued by the Social Security Administration or the Internal Revenue Service, excluding a Taxpayer Identification Number for Pending U.S. Adoptions (ATIN) and Preparer Taxpayer Identification Number (PTIN). Withholding requirement � If, in the course of your

trade or business, you pay compensation of more than be closed. A payer that initially reports the two types of withholding at the same time may choose to begin reporting the withholding on pensions separately by notifying the Business Registration Unit. The payer must continue to report the two types of withholding together until the payer receives the separate account identification number from the Department. In either case, the payer must file separate annual reconciliations beginning with the year in which the choice is changed. Annual Statements � Payers must report pension

income and State income tax withheld on Federal Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Form 1099-R must be given to the recipient on or before January 31 following the calendar year in which the pension payments were made. The payer must electronically file Form NC-3 , Annual Withholding Reconciliation, with the State's copies of Federal Form 1099-R. Form NC-3 reconciles the amounts withheld from each recipient. Payers choosing to report pension withholding with wage withholding must file one annual reconciliation report that includes the two types of withholding. Payers subject to both wage withholding and pension withholding that report the two types of withholding separately must file separate annual reconciliations for each type of withholding. Unless you terminate your business, the annual reconciliation for withholding from pensions is due on or before January 31. Section 7� Withholding from No nwage Compensation The following definitions are applicable with respect to withholding from nonwage compensation paid to a recipient for services performed in North Carolina: (a) Compensation� C onsideration a payer pays a payee. (b) Indi vidual Taxpayer Identification Number (ITIN)� A t axpayer identification number issued by the Internal Revenue Service to an individual who is required to have a U.S. taxpayer identification number but who does not have, or is not eligible to obtain, a Social Security number (SSN) from the Social Security Administration. (c) I TIN Contractor � An ITIN holder who performs services in this State for compensation other than wages. (d) I TIN Holder� A person whose taxpayer identification number is an Individual Taxpayer Identification Number (ITIN), including applied for and expired numbers.

$1,500 during the calendar year to a payee for services performed in North Carolina, you must deduct and withhold North Carolina income tax at the rate of four percent (4%) from the compensation. Withholding threshold � Withholding is only required if the payee is paid more than $1,500 during the calendar year. No tax is required to be withheld if a payment is $1,500 or less and, at the time the payment is made, the payer does not believe that the total compensation to be paid to the payee for services performed in North Carolina during the year will exceed $1,500. If additional compensation paid later in the year causes total compensation for the year to exceed $1,500, the payer is not required to withhold tax from the additional compensation to make up for the compensation from which no tax was withheld. If the payer expects to pay a payee more than $1,500 during the year, the payer should withhold from each payment even if the first payment does not exceed $1,500. Withholding from nonwage compensation paid to a nonresident contractor � The tax must be withheld from

any nonresident individual and from any nonresident entity (C or S corporation, partnership, or limited liability company) receiving personal services income in connection with a performance, an entertainment, an athletic event, a speech, or the creation of a film, radio, or television program. Tax is not required to be withheld from a corporation or limited liability company that has obtained a certificate of authority from the Secretary of State or from a partnership that has a permanent place of business in North Carolina. If a payer does not withhold from payments to an individual because the individual is a resident, the payer must obtain the individual's address and social security number. If a payer does not withhold from payments to a nonresident corporation or a nonresident limited liability company because the entity has obtained a certificate of authority from the Secretary of State, the payer must obtain from the entity its Secretary of State ID Number. If a payer does not withhold from a partnership because the partnership has a permanent place of business in this State, the payer must obtain the partnership's address and taxpayer identification number. No tax is required to be withheld from an entity that is exempt from North Carolina corporate income tax under G.S. 105-130.11. This includes any organization that is exempt from federal income tax under the Internal Revenue Code. The entity must provide documentation of its tax exemption to the payer, such as a copy of the organization's federal determination letter of tax exemption or a copy of a letter of tax exemption from the Department of Revenue. Tax is not required to be withheld from personal services income paid to an individual who is an ordained or licensed member of the clergy. Withholding from nonwage compensation paid to an ITIN contractor� Th e tax must be withheld from an ITIN contractor whose taxpayer identification number is an ITIN, including applied for and expired numbers. Therefore, the withholding requirement applies not only to a person whose taxpayer identification number is an ITIN, but also to a person who has applied for an ITIN number and a person whose ITIN number has expired. However, withholding is not required on compensation paid to an ITIN holder who is temporarily admitted to the United States to perform agricultural labor or services under an H-2A visa and who is not subject to federal income tax withholding under section 1441 of the Code. Reporting and Paying the Withheld Tax � If you pay compensation to a payee and you do not already have a withholding account identification number, you must complete Form NC-BR. If you are required to withhold State income tax on wages to employees and nonwage compensation to payees, you may choose to report the withholding from nonwage compensation separately from the withholding from wages. If you choose not to report the two types of withholding separately, the payment of tax withheld from nonwage compensation paid to a payee is due at the same time the withholding from wages is due. You will be subject to penalties and interest on both types of withholding based on the due date of returns and payments for withholding from wages. If you choose to report the withholding from nonwage compensation paid to payees separately, you must file Form NC-BR to receive a separate North Carolina withholding identification number. Important: You must continue to report the two types of withholding together until you receive a separate North Carolina withholding identification number from the Department. For details on how to complete Form NC-BR, see Withholding Tax Frequently Asked Questions. If you initially choose to report State income tax withholding from nonwage compensation paid to payees separately, you may, at any time, begin reporting the two types of withholding together. If combined reporting is preferred, you must report the combined withholding under the account number for reporting wages. You must also complete the Form NC-BN, Out-of-Business Notification, for the separate withholding account. The separate withholding account will be closed. Annual Statements � If you withhold State income tax from a payee, you must give the payee Form NC-1099M, Compensation Paid to a Payee, showing the amount of compensation paid and the amount of State income tax withheld during the calendar year. To the extent that a payer is able to file Federal Form 1099-MISC or Federal Form 1099-NEC with the IRS

and report the compensation paid to a payee on the federal forms, the payer may file these federal forms with the Department in lieu of Form NC-1099M. Form NC-1099M must be given to the payee by January 31 following the calendar year in which the compensation was paid. If the services are completed before the end of the calendar year, Form NC-1099M must be given to the payee within 30 days after the last payment of compensation to the payee. You must electronically file Form NC-3 , Annual Withholding Reconciliation, with the State's copies of Form NC-1099M, Federal Form 1099-MISC, or Federal Form 1099-NEC. Unless you terminate your business, Form NC-3 and the required 1099 statements are due on or before January 31 for the preceding calendar year. Form NC-3 reconciles the amount of State income tax withheld from each payee. Payers who report withholding for only compensation paid to a payee must file the annual reconciliation report and include all required 1099 statements. Payers who choose to report State income tax withheld from compensation paid to a payee, along with State income tax withheld from wages paid to an employee, must file one Form NC-3 that includes both types of withholding. Payers who choose to report State income tax withheld from compensation paid to a payee separately from State income tax withheld from wages paid to an employee, must file a separate Form NC-3 for each type of withholding. Amounts withheld in error � If you withhold an amount in error and the amount is refunded to the payee before the end of the calendar year and before you give Form NC-1099M, Federal Form 1099-MISC, or Federal Form 1099-NEC to the payee, do not report the refunded amount on the 1099 statements or the annual reconciliation statement. If the amount withheld in error has already been paid to the Department, reduce your next withholding payment accordingly. Amounts are considered withheld in error if they are withheld from a person who is not a payee, if it is withheld from a payment that is not compensation, or if it is in excess of the amount required to be withheld. Section 8� Pa yee's Taxpayer Identification Number An individual employee or nonresident contractor is identified by the individual's social security number. A contractor that is not an individual (corporation, partnership, limited liability company) is identified by its federal employer identification number. Show the payee's social security number, federal employer identification number and the name and address on Forms W-2 and NC-1099M and use it in any correspondence pertaining to a particular employee or contractor. ITIN contractors are identified by their ITINs. An ITIN is issued by the IRS to an individual who is required to have a taxpayer identification number but does not have and is not eligible to obtain a social security number. Show the payee's ITIN number on Form NC-1099M. If the payee did not provide the payee's federal taxpayer identification number, do not enter anything for the payee's federal taxpayer identification number on Form NC-1099M. If the payee did not provide a valid federal taxpayer identification number, enter the federal taxpayer identification number provided by the payee on Form NC-1099M. Section 9� W ithholding from Wages The term wages has the same meaning as in section 3401 of the Internal Revenue Code. North Carolina has no provision requiring backup withholding. Farm labor � Farmers are required to withhold State income tax from wages paid to agricultural workers if they are required to withhold tax for federal purposes. For more information on taxable wages, see Publication 15, Circular E, Employer's Tax Guide� Section 10� Pa yments Exempt from Withholding Employers are required to withhold on wages to the same extent required for federal income tax purposes. A recipient of any payments exempt from withholding is required to pay estimated income tax if the recipient's income meets the minimum gross income filing requirements. If you and the individual wish to enter into a voluntary agreement to withhold North Carolina income tax, you must report and pay the amount withheld to the Department, and the individual will receive credit on their income tax return provided you follow the rules which apply to withholding. Since the agreement is voluntary, credit cannot be claimed for any amount withheld unless it is properly paid to the Department of Revenue. The individual should complete a withholding allowance certificate, Form NC-4, Form NC-4 EZ, or Form NC-4 NRA, and request that the agreed amount be withheld. Domestic employees � Employers are not required to withhold State income tax from the wages of domestic employees; however, the employer and employee may enter into a voluntary agreement to withhold from the employee's wages. Employers may wish to contact the Employment Security Commission regarding any employment insurance liability.

Military Spouses� T he Servicemembers Civil Relief Act allows the spouse of a servicemember to elect to use the same state of residence as the servicemember for state tax purposes. The Act prohibits North Carolina from taxing the income earned for services performed in North Carolina by the spouse of a servicemember if (1) the servicemember is present in North Carolina serving in compliance with military orders, (2) the servicemember's spouse is in North Carolina solely to be with the servicemember, and (3) the active duty servicemember maintains legal residence in a state other than North Carolina and the servicemember's spouse elects that same state as their state of legal residence. If all three of the conditions are met, an employer is not required to withhold North Carolina tax from wages paid to such military spouses if the employee has furnished to their employer Form NC-4 EZ with Line 4 checked. To maintain the exemption, the employee must submit a new Form NC-4 EZ each year. The Act does not apply to military spouses who are domiciled in North Carolina. Withholding from wages paid to military spouses domiciled in North Carolina is still required.

Seamen � The Vessel Worker Tax Fairness Act, 46 U.S.C., 11108, prohibits withholding of state income tax from the wages of a seaman on a vessel engaged in foreign, coastwide, inter-coastal, interstate, or noncontiguous trade or an individual employed on a fishing vessel or any fish processing vessel. Vessels engaged in other activity do not come under the restrictions; however, any seaman who is employed in coastwide trade between ports in this State may have tax withheld if the withholding is pursuant to a voluntary agreement between such seaman and his employer. Indian Reservation Income: Employers are not required to withhold State income tax from wages earned or received by an enrolled member of a federally recognized Indian tribe if such income is derived from activities on a federally recognized Indian reservation while the member resides on the reservation. An employee who meets these criteria should furnish their employer Form NC-4 EZ with Line 5 checked. To maintain the exemption, the employee must submit a new Form NC-4 EZ each year. Intangible income having a situs on the reservation and retirement income associated with activities on the reservation are considered income derived from activities on the reservation. Section 11� Pa yroll Period For more information on a payroll period, see Publication 15, Circular E, Employer's Tax Guide � Section 12� Su pplemental Wages If you pay supplemental wages separately (or combine them with regular wages in a single payment and specify the amount of each), the income tax withholding method depends in part on whether you withhold income tax from your employee's regular wages. If you withhold income tax from an employee's regular wages, you can use one of these methods for the supplemental wages: (a) Withhold a flat 4. 09 percent, or (b) Add the supplemental and regular wages for the most recent payroll period this year. Then figure the income tax as if the total were a single payment. Subtract the tax already withheld from the regular wages. Withhold the remaining tax from the supplemental wages. If you did not withhold income tax from the employee's regular wages, use method (b). Vacation pay is subject to withholding as if it were a regular wage payment. If vacation pay is paid in addition to the regular wages, treat the vacation pay as supplemental wages. If vacation pay is for a time longer than your usual payroll period, spread it over the pay periods for which you pay it. For more information on supplemental wages, see Publication 15, Circular E, Employer's Tax Guide � Tips treated as supplemental wages � Withhold

the income tax on tips from wages or from funds the employee makes available. If an employee receives regular wages and reports tips, figure income tax as if the tips were supplemental wages. If you have not withheld income tax from the regular wages, add the tips to the regular wages and withhold income tax on the total. If you withheld income tax from the regular wages, you can withhold on the tips by method (a) or (b). Section 13� Emp loyee's Withholding Allowance Certificates, Form NC-4, Form NC-4 EZ, or Form NC-4 NRA Each new employee must complete and sign a North Carolina Employee's Withholding Allowance Certificate, Form NC-4, Form NC-4 EZ, or Form NC-4 NRA. If an employee does not give you a completed Form NC-4, Form NC-4 EZ, or Form NC-4 NRA, you must withhold tax as if the employee is single with no withholding allowances. A certificate filed by a new employee is effective upon the first payment of wages thereafter and remains in effect until a new one is furnished unless the employee claimed total exemption

from withholding during the prior year. Important: A military spouse who claims exemption from withholding under the Servicemembers Civil Relief Act must submit a new Form NC-4 EZ each year � The military spouse must attach a copy of

their spousal military identification card and a copy of the servicemember's most recent leave and earnings statement � The military spouse must also submit a new NC-4 EZ immediately upon determining that the spouse no longer meets the requirements for the exemption. State and federal definitions of qualifying child, single person, married, head of household and surviving spouse are the same; however, the number of allowances to which an individual is entitled will differ. Federal Withholding Allowance Certificates are not acceptable. You are not required to determine whether the total amount of allowances claimed is greater than the total amount to which the employee is entitled. Nonresident Alien Employee's Withholding Allowance Certificate, Form NC-4 NRA . Because nonresident aliens are generally not allowed an N.C. standard deduction, nonresident alien employees must complete and sign a North Carolina Nonresident Alien Employee's Withholding Allowance Certificate, Form NC-4 NRA. You must withhold tax using the "Single" filing status regardless of the employee's actual marital status. If an employee does not give you a completed NC-4 NRA, you must withhold as single with no allowances and also withhold the additional tax as directed below. Form NC-4 NRA requires the nonresident alien employee to enter on Line 2 an additional amount of State income tax to be withheld for each pay period to account for the inclusion of the N.C. standard deduction in the wage bracket tables, percentage, and annualized methods of computing income tax withheld. The additional tax to withhold per pay period is identified in the following chart and represents the income tax on the N.C. standard deduction for the single filing status ($12,750) divided by the number of payroll periods during the year. For example, an employee paid monthly is required to enter $44 ($12,750 x 4.09% ÷ 12). Payroll Period Weekly Biweekly Semimonthly Monthly Additional Withholding $11 $21 $22 $44 The additional withholding results in overwithholding in two instances - (1) employees who earn less than $12,750 per year, and (2) employees who are students or business apprentices and residents of India. To prevent overwithholding in the first instance, an employer should limit the additional withholding to the lesser of the amount reported by the employee on Line 2 or 4.09% of the wages for that period if the amount of wages for that period multiplied by the number of payroll periods during the year is $12,750 or less. The following chart lists the wages per period that qualify for the 4.09% limitation. Wages exceeding the amounts in the chart are subject to the entire amount of additional withholding. Payroll Period Additional withholding from Line 2 limited to 4.09% of the amount of wages if wages do not exceed: Weekly $245 Biweekly $490 Semimonthly $531 Monthly $1,062 Example: Employee is a nonresident alien and is paid on a monthly basis. Employee earns wages of $500 in February 2026. Employee files a Form NC-4 NRA claiming no allowances on Line 1 and additional withholding of $44 on Line 2. According to the tax tables, no withholding is due. Without the modification, Employer will withhold $44. Using the modification, Employer will withhold $21 ($500 X 4.09%). To prevent overwithholding in the second instance, an employee who is a student or business apprentice and a resident of India should enter $0 on Line 2 of Form NC-4 NRA. Wages that are exempt from U. S. income tax under an income tax treaty are generally exempt from withholding. Residents of Canada and Mexico who enter or leave the United States at frequent intervals are not subject to withholding on their wages if these persons either (1) perform duties in transportation service between the United States and Canada or Mexico, or (2) perform duties connected to the construction, maintenance, or operation of water-way, viaduct, dam, or bridge crossed by, or crossing, the boundary between the United States and Canada or the boundary between the United States and Mexico. Nonresident aliens who are bona fide residents of the U.S. Virgin Islands are not subject to withholding of tax on income earned while temporarily employed in the United States. Submission of certain withholding allowance certificates. North Carolina requires an employer to submit copies of any certificates (Form NC-4, Form NC-4 EZ, or Form NC-4 NRA) on which the employee claims more than 10 withholding allowances or claims exemption from withholding and the employee's weekly wages would normally exceed an amount equal to the N.C. standard deduction for an individual with a filing status of single divided by 52. For tax year 2026, the weekly wage amount would be $245 (N.C. standard deduction for single individual is $12,750 divided by 52 = $245). Retain the original certificate in your files.

When to submit� An employer filing quarterly withholding reports is required to submit copies of the certificates received during the quarter at the time for filing the quarterly report. An employer filing monthly withholding reports is required to submit copies of the certificates received during the quarter at the time for filing the monthly report for the third month of the calendar quarter. Copies may be submitted earlier and for shorter reporting periods. Mail the certificate to: Customer Service Division PO Box 25000 Raleigh, NC 27640-0001 Penalty � If an employee furnishes an Employee's Withholding Allowance Certificate that contains information that has no reasonable basis and that results in a lesser amount of State income tax being withheld than would have been withheld if the employee furnished reasonable information, the employee is subject to a penalty of fifty percent (50%) of the amount not properly withheld. If an employee's withholding allowances should decrease, requiring more tax to be withheld, the employee is required to provide an amended certificate within 10 days after the change. If the allowance increases, requiring less tax to be withheld, the employee may provide an amended certificate any time after the change. Additional withholding allowances may be claimed by employees expecting to have allowable N.C. itemized deductions exceeding the N.C. standard deduction or allowable adjustments to income. One additional allowance may be claimed for each $2,500 that the N.C. itemized deductions are expected to exceed the N.C. standard deduction and for each $2,500 of adjustments reducing income. If an employee will be entitled to a tax credit, he may claim one additional allowance for each $103. Additional withholding � To increase withholding, an employee may claim fewer allowances or may enter into an agreement with his employer and request that an additional amount be withheld by entering the desired amount on Line 2 of Form NC-4 or Form NC-4 EZ or Line 3 of Form NC-4 NRA. Section 14� Qua rterly Returns and Payments An employer who withholds an average of less than $250 of North Carolina income tax per month must file a quarterly Withholding Return, Form NC-5, and pay the tax quarterly. The quarterly return and payment are due by the last day of the month following the end of the calendar quarter. If you temporarily cease to pay wages after you are registered, you should file a return for each quarter even though you have no withholding or wages to report. Do not report more than one calendar quarter on one return. Section 15� Mo nthly Returns and Payments An employer who withholds an average of at least $250 but less than $2,000 of North Carolina income tax per month must file a monthly Withholding Return, Form NC-5, and pay the tax monthly. All monthly returns and payments are due by the 15th day of the month following the month in which the tax was withheld; except the return and payment for the month of December are due by January 31. Section 16� Se miweekly Payments An employer who withholds an average of $2,000 or more of North Carolina income tax per month must pay the tax withheld at the same time it is required to pay the tax withheld on the same wages for federal income tax purposes. Each time you are required to deposit federal employment taxes (income tax withheld and FICA), you must remit the North Carolina income tax withheld on those same wages. Exception: For federal tax purposes, if an employer withholds $100,000 or more, the federal deposit is required on the next banking day. North Carolina law did not adopt that provision of federal law, and the State income tax withholding is due on or before the normal federal semiweekly due date for those wages. You must submit payment of the North Carolina income tax withheld by the due date. Payments are submitted with Form NC-5P, Withholding Payment Voucher. Form NC-5Q, North Carolina Quarterly Income Tax Withholding Return, reconciles the tax paid for the quarter with the tax withheld for the quarter. Form NC- 5Q must be filed each quarter on or before the last day of the month following the close of the quarter. Due dates for Form NC-5Q are the same as for your federal quarterly return (Federal Form 941). You have 10 additional days to file Form NC-5Q if you made all your required payments during the quarter and no additional tax is due. You can file Form NC-5Q electronically via the Department's eNC5Q Application. For additional details, visit ncdor.gov/enc5q . Section 17� Pa ying Withholding Tax Electronically

You can file your North Carolina withholding return and pay the tax online. The Department of Revenue's E-File

the wages or compensation of your employees or contractors. Reporting guidance if you are a monthly or quarterly filer, and you discover an error before preparing your Form NC-3 � If you have reported an incorrect amount of tax, and you are a monthly or quarterly filer, you should file Form NC-5X , Amended Withholding Return. If additional tax is due, you must pay the total amount of tax and interest due with your amended return. If you have overpaid withholding tax, you may use Form NC-5X to claim a refund of the overpayment. Reporting guidance if you are a semiweekly filer, and you discover an error before preparing your Form NC-3 � If you are a semiweekly filer and you discover an underpayment before filing your Form NC-5Q, Quarterly Income Tax Withholding Return, use Form NC-5PX , Amended Withholding Payment Voucher, and make the payment for additional tax and interest due. If you discover an underpayment while preparing your Form NC-5Q, report the underpayment on your Form NC-5Q and use Form NC-5PX to make the payment of additional tax and interest due. If you discover an underpayment after filing your Form NC-5Q, file Form NC-5Q to report the corrected amount of tax due, mark the form "Amended", and use Form NC-5PX to make the payment of additional tax and interest due. If you have overpaid withholding tax, you may use Form NC-5Q to claim a refund of the overpayment. Section 20� Fed eral Corrections If a federal determination changes or corrects the amount of tax you are required to withhold and pay to the IRS and the change or correction affects the amount of North Carolina income tax withholding, you must file the applicable North Carolina forms with the Department within six months of being notified about each change or correction. If you voluntarily file an amended return or corrected statements with the IRS and the adjustments increase the amount of the North Carolina income tax withholding, you must file the applicable North Carolina forms with the Department within six months of filing the amended return or statements with the IRS. If the adjustment results in a decrease in the North Carolina income tax withholding, generally, the claim for refund of overpayment of taxes must be filed with the Department on or before three years after the due date of the return or two years after payment of the tax, whichever is later. Important: No refund is allowed if you withheld the overpaid amount from the wages or compensation of your employees or contractors. To report these federal corrections to the Department, system offers the convenience of paying the tax 24 hours a day, 7 days a week. Payments can be made online by bank draft (no convenience fee), or credit or debit card using Mastercard or Visa ($2 convenience fee for every $100 paid). To file your withholding return and pay the tax online, visit ncdor.gov/file-pay. Section 18� El ectronic Funds Transfer (EFT) If you are interested in submitting ACH credit or ACH debit payments to the Department of Revenue, you should complete the Department's enrollment process. If you have questions about the ACH credit or ACH debit batch payment methods or need assistance with the enrollment process, you may contact the EFT Helpline at 877-308-9103 (toll-free) for additional information. Local callers may dial 919-814-1501. For more information, you may visit ncdor.gov/file-pay/ electronic-funds-transfer. Section 19� A djustments You are liable to report and pay the correct amount of tax to the Department even if, through error, you deduct less than the correct amount from a wage payment. If you discover such an error, report and pay the correct amount of tax to the Department and recover the amount due to you from the employee by deducting it from later payments to the employee or adjusting in any other way agreeable to both of you. If you deduct more than the correct amount of tax from any wage payment, you must report and pay to the Department the actual amount withheld unless you repay the over-deducted amount to the employee or otherwise make applicable administrative adjustments and maintain records to show that you have done so. If you fail to remit all collected taxes when due, the Department can propose an assessment ten years after the due date of the return or ten years after the return was filed, whichever is later. Reporting guidance if you discover an error while preparing your Form NC-3 or after filing your Form NC-3 � I f you discover an underpayment while preparing your Form NC-3, Annual Withholding Reconciliation, report the underpayment on your Form NC-3 and make the payment of additional tax and interest due. If you discover an underpayment after filing your Form NC-3, file Form NC-3X, Amended Annual Withholding Reconciliation, to report the corrected amount of tax due and make the payment of additional tax, interest, and penalties due. If you have overpaid withholding tax, you may use Form NC-3 or Form NC-3X to claim a refund of the overpayment. Important: No refund is allowed if you withheld the overpaid amount from

Jeopardy reporting and payment � Whenever the Department deems the collection of tax to be in jeopardy, an employer may be required to report and pay the tax withheld at any time after payment of the wages. Section 22� Wa ge and Tax Statements At the end of each calendar year, prepare a wage and tax statement for each employee. Report the total wages, tips and other compensation you paid to the employee during the calendar year to the same extent reported for federal tax purposes. Residents and Nonresidents � For residents of North Carolina, report all wages regardless of where earned and report the North Carolina tax withheld. For nonresidents, report the wages earned in this State and the North Carolina tax withheld. If you show the total wages for the year and the total state tax withheld, provide a breakdown showing the wages paid and tax withheld for each state.

By January 31, give each employee a copy of the wage and tax statement for the preceding calendar year. If an employee ceases employment, provide the completed copy of the wage and tax statement to the employee within 30 days of the final wage payment. If it is necessary to change a wage and tax statement after it has been given to the employee, issue a corrected statement clearly marked "Corrected by Employer". If a statement is lost, give the employee a substitute marked "Reissued by Employer". Criminal and civil penalties are provided for willful failure to furnish the required statements or for willfully furnishing a false or fraudulent statement. Section 23� An nual Withholding Reconciliation Unless you terminate your business, Form NC-3 , Annual Withholding Reconciliation, and the State's copy of each Form W-2, Form W-2G, Form NC-1099M, Federal Form 1099-MISC, Federal Form 1099-NEC, Federal Form 1099-R, and Federal Form 1042-S must be filed with the Department on or before January 31 for the preceding calendar year. During the calendar year, if you terminate your business, Form NC-3 and the required W-2 and 1099 statements must be filed on or before the last day of the month following the end of the calendar quarter in which you closed your business. Form NC-3 and the required W-2 and 1099 statements must be filed electronically. See Table 1 on page 15, for a list of W-2 and 1099 statements that are required to be filed with the Department. you must file the applicable North Carolina Form NC-5X, Amended Withholding Return, Form NC-5Q , Quarterly Income Tax Withholding Return, or Form NC-3X, Amended Annual Withholding Reconciliation. For additional details about Form NC-5X and Form NC- 5Q, see Section 19. For additional details about Form NC-3X, see Section 23. Section 21� Pa yment of Tax North Carolina does not use a depository system for income tax withheld. The amount you withhold is deemed by law to be held in trust by you for the State of North Carolina. Penalties and Interest � The penalty for failure to timely file a withholding return is 5% of the tax due per month (maximum 25%). A penalty of 5% of the tax due is required for failure to withhold or pay the tax when due. Additional criminal penalties are provided for willful failure or refusal to withhold, file a return, or pay tax when due. Interest is due from the time the tax was due until paid. Relief for semiweekly filers. If a payment falls under the shortfall provisions of Federal Regulation 31.6302- 1, you are not subject to interest or penalty on the additional tax due. Personal liability � An employer who fails t o withhold or pay the amount required to be withheld is personally and individually liable for such amounts, and the Department is required to assess the tax and penalty against the employer. If an employer has failed to collect or pay over income tax withheld or required to have been withheld, the tax not deducted or paid may be assessed against the responsible corporate officers or other such responsible officer whenever such taxes cannot be immediately collected from the employer. The liability includes the tax not deducted or paid previously assessed against the employer. More than one person may be liable as a person responsible for the payment of withholding taxes; however, the amount of the income tax withheld or required to have been withheld will be collected only once, whether from the employer or one or more responsible officers. The term "responsible officers" includes the president and the treasurer of a corporation, the manager of a limited liability company, and any officer of a corporation or member of a limited liability company who has a duty to deduct, account for, or pay over income tax withheld. It is not necessary that the failure to collect and pay the withholding amounts was willful; it is only necessary that the responsible officer failed to pay the tax withheld or required to have been withheld to the Secretary of Revenue.

You may amend a previously filed Form NC-3, by filing Form NC-3X , Amended Annual Withholding Reconciliation. Form NC-3X and corrected W-2 and 1099 statements may be filed electronically. Generally, Form NC-3X and the corrected statements must be filed with the Department as soon as you discover an error on Form NC-3 or any statement attached to Form NC-3. If your federal employment tax liability was impacted by a federal determination or correction or a voluntarily filed amended federal employment tax return or statement, see Section 20 for your State filing requirements related to your federal corrections. Important: No refund is allowed if you withheld the overpaid amount from the wages or compensation of your employees or contractors. For more information on filing Form NC-3, Form NC-3X, and the required W-2 and 1099 statements, visit ncdor � go v/taxes-forms/withholding-tax/enc3 . Section 24� In formational Return Penalties If you fail to file Form NC-3 by the due date of the return, you will be subject to a failure to timely file an informational return penalty of $50 per day, up to a maximum of $1,000. If you fail to file Form NC-3 in the format prescribed by the Secretary, you will be subject to a penalty of $200. The format prescribed by the Secretary requires one Form NC-3, along with the required W-2 and 1099 statements, to be filed in an electronic format using the Department's eNC3 Application. A taxpayer may request a waiver of Table 1: W-2 and 1099 Statements Required to be Filed with the Department Form Required to file if North Carolina withholding reported? Required to file if no North Carolina withholding reported? W-2 Yes Yes, if issued to North Carolina resident or issued to nonresident for services performed in North Carolina W-2G Yes No, if reported to the IRS 1099-MISC Yes No 1099-NEC Yes No 1099-R Yes Yes, if recipient's address is located in North Carolina 1099-B Yes No, if reported to the IRS 1099-DA Yes No, if reported to the IRS 1099-DIV Yes No, if reported to the IRS 1099-INT Yes No, if reported to the IRS 1099-OID Yes No, if reported to the IRS 1099-G Yes No, if reported to the IRS 1042-S Yes Yes, if it includes North Carolina source income NC-1099M Yes No, if reported to the IRS on Form 1099-NEC or Form 1099-MISC an informational return penalty by submitting Form NC- 5501, available from the Department's website. For more information on informational return penalties, visit ncdor.gov/taxes-forms/withholding-tax/enc3 � Section 25� Re porting 1099 Information A payer must provide a payee a statement showing the total compensation paid and the amount withheld during the calendar year. The payer must give Form NC- 1099M, Compensation Paid to a Payee, to the payee on or before January 31 following the calendar year in which the compensation was paid, or if the services are completed before the end of the calendar year, within 30 days after the last payment of compensation to the payee. Federal Form 1099-MISC or Federal Form 1099-NEC can be provided in lieu of Form NC-1099M as long as it shows the North Carolina income tax withheld. Also give each recipient of pension payments a copy of Federal Form 1099-R by January 31. Form NC-1099NRS, Report of Sale of Real Property by Nonresidents, is required to be filed by any person buying real property located in North Carolina from a nonresident. The form must be filed within 15 days of the closing date of the sale. Payment Settlement Entities � No rth Carolina law requires a "payment settlement entity" to submit a duplicate of all information filed with the Internal Revenue Service pursuant to 6050W of the Internal Revenue Code (i.e. the Form 1099-K, "Payment Card and Third Party Network Transactions" information return) with the Department. A payment settlement

entity has the same meaning as in section 6050W of the Internal Revenue Code. The statute also requires the entity to submit the 1099-K information return to the Secretary in an electronic format. This information return must be filed with the Department on or before March 31 for the preceding calendar year. Any 1099 information return not timely filed with the Secretary or in the format prescribed by the Secretary is subject to the informational return penalties listed in Section 24. For more information on filing your 1099-K information return, see ncdor.gov/file-pay/information-reporting. Section 26� Rec ords to be Kept You should retain the names, addresses, and social security numbers or ITIN numbers of employees or payees receiving payments; their withholding allowance certificates; the amounts and dates of wages and other payments and records of the amounts withheld; copies or records of all reports or returns filed; and records of all payments made to the Department. Retain these records for at least ten years after the last filing of all required reports for a calendar year or the last payment of any amount due for the calendar year, whichever is later. Section 27� Me thods of Computing

# North Carolina Income Tax Withholding

There are three primary methods for computing the amount to withhold from wages. The formula tables for the Percentage Method and the Annualized Wages Method are on pages 17 through 20. The wage bracket tables are on pages 21 through 56. These methods are suitable for computer processing. In addition, an employer may use any other method or formula to determine the amount of tax required to be withheld if the amount determined is substantially the same as that obtained by using the wage bracket tables. There is a difference in the tax calculated using the percentage method and the tax determined from the withholding tables. The tax tables calculate withholding tax based on an income range. The applicable N.C. standard deduction allowance is factored into the tables. The percentage method calculates withholding tax based on a specific dollar amount. Taxable income is derived by reducing gross wages by the appropriate deductions. For this reason, tax amounts derived from one method will differ slightly from those derived from the other.

Percentage Method - Formula Tables for Percentage Method Withholding Computations (The withholding calculations are based on the individual income tax rate of 3.99% plus 0.1%. This results in a withholding tax rate of 4.09%. Round off the final amount to the nearest whole dollar.) Weekly Payroll Period Single Person, Married Person, or Surviving Spouse 1. Enter weekly wages ______________________ 2. Weekly portion of N.C. standard deduction _________________ 3. Multiply the number of allowances by $48.08 _________________ 4. Add Line 2 and Line 3 ______________________ 5. Net weekly wages. Subtract Line 4 from Line 1 ______________________ 6. Tax to be withheld. Multiply Line 5 by .0409 (Round to the nearest whole dollar) ______________________

$245.19 Weekly Payroll Period Head of Household 1. Enter weekly wages ______________________ 2. Weekly portion of N.C. standard deduction _________________ 3. Multiply the number of allowances by $48.08 _________________ 4. Add Line 2 and Line 3 ______________________ 5. Net weekly wages. Subtract Line 4 from Line 1 ______________________ 6. Tax to be withheld. Multiply Line 5 by .0409 (Round to the nearest whole dollar) ______________________

$367.79 Biweekly Payroll Period Single Person, Married Person, or Surviving Spouse 1. Enter biweekly wages ______________________ 2. Biweekly portion of N.C. standard deduction _________________ 3. Multiply the number of allowances by $96.15 _________________ 4. Add Line 2 and Line 3 ______________________ 5. Net biweekly wages. Subtract Line 4 from Line 1 ______________________ 6. Tax to be withheld. Multiply Line 5 by .0409 (Round to the nearest whole dollar) ______________________

$490.38 Biweekly Payroll Period Head of Household 1. Enter biweekly wages ______________________ 2. Biweekly portion of N.C. standard deduction _________________ 3. Multiply the number of allowances by $96.15 _________________ 4. Add Line 2 and Line 3 ______________________ 5. Net biweekly wages. Subtract Line 4 from Line 1 ______________________ 6. Tax to be withheld. Multiply Line 5 by .0409 (Round to the nearest whole dollar) ______________________

$735.58

Percentage Method - Formula Tables for Percentage Method Withholding Computations (The withholding calculations are based on the individual income tax rate of 3.99% plus 0.1%. This results in a withholding tax rate of 4.09%. Round off the final amount to the nearest whole dollar.) Semimonthly Payroll Period Single Person, Married Person, or Surviving Spouse 1. Enter semimonthly wages ______________________ 2. Semimonthly portion of N.C. standard deduction _________________ 3. Multiply the number of allowances by $104.17 _________________ 4. Add Lines 2 and 3 ______________________ 5. Net semimonthly wages. Subtract Line 4 from Line 1 ______________________ 6. Tax to be withheld. Multiply Line 5 by .0409 (Round to the nearest whole dollar) ______________________

$531.25 Semimonthly Payroll Period Head of Household 1. Enter semimonthly wages ______________________ 2. Semimonthly portion of N.C. standard deduction _________________ 3. Multiply the number of allowances by $104.17 _________________ 4. Add Line 2 and Line 3 ______________________ 5. Net semimonthly wages. Subtract Line 4 from Line 1 ______________________ 6. Tax to be withheld. Multiply Line 5 by .0409 (Round to the nearest whole dollar) ______________________

$796.88 Monthly Payroll Period Single Person, Married Person, or Surviving Spouse 1. Enter monthly wages ______________________ 2. Monthly portion of N.C. standard deduction _________________ 3. Multiply the number of allowances by $208.33 _________________ 4. Add Line 2 and Line 3 ______________________ 5. Net monthly wages. Subtract Line 4 from Line 1 ______________________ 6. Tax to be withheld. Multiply Line 5 by .0409 (Round to the nearest whole dollar) ______________________

$1,062.50 Monthly Payroll Period Head of Household 1. Enter monthly wages ______________________ 2. Monthly portion of N.C. standard deduction _________________ 3. Multiply the number of allowances by $208.33 _________________ 4. Add Line 2 and Line 3 ______________________ 5. Net monthly wages. Subtract Line 4 from Line 1 ______________________ 6. Tax to be withheld. Multiply Line 5 by .0409 (Round to the nearest whole dollar) ______________________

$1,593.75

$450.00 $96.16 Annualized Method - Formula Tables for Annualized Method Withholding Computations (The withholding calculations are based on the individual income tax rate of 3.99% plus 0.1%. This results in a withholding tax rate of 4.09%. Round off the final amount to the nearest whole dollar.) Single Person, Married Person, or Surviving Spouse 1. Enter wages for current payroll period _________________ 2. Enter number of payroll periods _________________ 3. Annualized wages. Multiply Line 1 by Line 2 ______________________ 4. N.C. standard deduction _________________ 5. Multiply the number of allowances by $2,500.00 _________________ 6. Add Line 4 and Line 5 ______________________ 7. Net annualized wages. Subtract Line 6 from Line 3 ______________________ 8. Annualized tax. Multiply Line 7 by .0409 ______________________ 9. Enter the number of payroll periods from Line 2 ______________________ . Tax to be withheld each payroll period. Divide Line 8 by Line 9 (Round to the nearest whole dollar) ________________________

$12,750.00 Head of Household 1. Enter wages for current payroll period _________________ 2. Enter number of payroll periods _________________ 3. Annualized wages. Multiply Line 1 by Line 2 ______________________ 4. N.C. standard deduction _________________ 5. Multiply the number of allowances by $2,500.00 _________________ 6. Add Line 4 and Line 5 ______________________ 7. Net annualized wages. Subtract Line 6 from Line 3 ______________________ 8. Annualized tax. Multiply Line 7 by .0409 ______________________ 9. Enter the number of payroll periods from Line 2 ______________________ 10. Tax to be withheld each payroll period. Divide Line 8 by Line 9 (Round to the nearest whole dollar) ________________________

$19,125.00 Example: An unmarried employee is paid $450.00 weekly. This employee has in effect a Form NC-4 or Form NC-4 EZ claiming single with two withholding allowances. Using the percentage method, figure the income tax to withhold as follows: 1. Enter weekly wages __________________ 2. Weekly portion of N.C. standard deduction _______________ 3. Multiply the number of allowances by $48.08 _______________ 4. Add Line 2 and Line 3 __________________ 5. Net weekly wages. Subtract Line 4 from Line 1 __________________ 6. Tax to be withheld each payroll period. Multiply Line 5 by .0409 (Round to the nearest whole dollar) _______________

$341.35 $108.65 $4.00 $245.19

Example: An unmarried employee is paid $450.00 weekly. This employee has in effect a Form NC-4 or Form NC-4 EZ claiming single with two withholding allowances. Using the annualized wages method, figure the income tax to withhold as follows: 1. Enter wages for current payroll period __________________ 2. Enter number of payroll periods __________________ 3. Annualized wages. Multiply Line 1 by Line 2 __________________ 4. N.C. standard deduction _______________ 5. Multiply the number of allowances by $2,500.00 _______________ 6. Add Line 4 and Line 5 __________________ 7. Net annualized wages. Subtract Line 6 from Line 3 __________________ 8. Annualized tax. Multiply Line 7 by .0409 __________________ 9. Enter the number of payroll periods from Line 2 __________________ 10. Tax to be withheld each payroll period. Divide Line 8 by Line 9 (Round to the nearest whole dollar) ___________________

$12,750.00 $450.00 $23,400.00 $5,000.00 $17,750.00 $5,650.00 $4.00 Section 28� W age Bracket Tables The wage bracket tables begin on the next page. Using this method of withholding, select the table which corresponds

with the employee's filing status (Married, Single, Head of Household, Surviving Spouse) as shown on Form NC-4 or Form NC-4 EZ and your payroll period (Weekly, Biweekly, Semimonthly, Monthly). Locate the gross wages in the left-hand column and follow across to the column which corresponds to the number of withholding allowances claimed by the employee. The wage bracket tables are for up to 10 allowances. If an employee claims more than 10 allowances on Form NC-4 or Form NC-4 EZ: (a) Multiply the number of withholding allowances over 10 by the allowance value for the payroll period. Use the amounts for one allowance in the Withholding Allowance Chart. (b) Subtract the result from the employee's wages. (c) On this amount, find and withhold the tax in the

column for 10 allowances. Withholding Allowance Chart Payroll Period Weekly Biweekly Monthly Semimonthly Amount for one Allowance $48.08 $96.15 $104.17 $208.33 $231.09

At Single Person, Married Person, or Surviving Spouse - Weekly Payroll Period 0 250 0 0 0 0 0 0 0 0 0 0 0 250 265 1 0 0 0 0 0 0 0 0 0 0 265 280 1 0 0 0 0 0 0 0 0 0 0 280 295 2 0 0 0 0 0 0 0 0 0 0 295 310 2 0 0 0 0 0 0 0 0 0 0 310 325 3 1 0 0 0 0 0 0 0 0 0 325 340 4 2 0 0 0 0 0 0 0 0 0 340 355 4 2 0 0 0 0 0 0 0 0 0 355 370 5 3 1 0 0 0 0 0 0 0 0 370 385 5 3 1 0 0 0 0 0 0 0 0 385 400 6 4 2 0 0 0 0 0 0 0 0 400 415 7 5 3 1 0 0 0 0 0 0 0 415 430 7 5 3 1 0 0 0 0 0 0 0 430 445 8 6 4 2 0 0 0 0 0 0 0 445 460 8 7 5 3 1 0 0 0 0 0 0 460 475 9 7 5 3 1 0 0 0 0 0 0 475 490 10 8 6 4 2 0 0 0 0 0 0 490 505 10 8 6 4 2 0 0 0 0 0 0 505 520 11 9 7 5 3 1 0 0 0 0 0 520 535 12 10 8 6 4 2 0 0 0 0 0 535 550 12 10 8 6 4 2 0 0 0 0 0 550 565 13 11 9 7 5 3 1 0 0 0 0 565 580 13 11 9 7 6 4 2 0 0 0 0 580 595 14 12 10 8 6 4 2 0 0 0 0 595 610 15 13 11 9 7 5 3 1 0 0 0 610 625 15 13 11 9 7 5 3 1 0 0 0 625 640 16 14 12 10 8 6 4 2 0 0 0 640 655 16 14 13 11 9 7 5 3 1 0 0 655 670 17 15 13 11 9 7 5 3 1 0 0 670 685 18 16 14 12 10 8 6 4 2 0 0 685 700 18 16 14 12 10 8 6 5 3 1 0 700 715 19 17 15 13 11 9 7 5 3 1 0 715 730 20 18 16 14 12 10 8 6 4 2 0 730 745 20 18 16 14 12 10 8 6 4 2 0 745 760 21 19 17 15 13 11 9 7 5 3 1 760 775 21 19 17 15 13 12 10 8 6 4 2 775 790 22 20 18 16 14 12 10 8 6 4 2 790 805 23 21 19 17 15 13 11 9 7 5 3 805 820 23 21 19 17 15 13 11 9 7 6 4 820 835 24 22 20 18 16 14 12 10 8 6 4 835 855 25 23 21 19 17 15 13 11 9 7 5 855 875 25 23 21 19 17 16 14 12 10 8 6 875 895 26 24 22 20 18 16 14 12 10 8 7 895 915 27 25 23 21 19 17 15 13 11 9 7 915 935 28 26 24 22 20 18 16 14 12 10 8 935 955 29 27 25 23 21 19 17 15 13 11 9 955 975 29 27 26 24 22 20 18 16 14 12 10 975 995 30 28 26 24 22 20 18 16 15 13 11 995 1015 31 29 27 25 23 21 19 17 15 13 11 1015 1035 32 30 28 26 24 22 20 18 16 14 12 1035 1055 33 31 29 27 25 23 21 19 17 15 13 1055 1075 34 32 30 28 26 24 22 20 18 16 14 1075 1095 34 32 30 28 26 25 23 21 19 17 15 1095 1115 35 33 31 29 27 25 23 21 19 17 16 1115 1135 36 34 32 30 28 26 24 22 20 18 16 1135 1155 37 35 33 31 29 27 25 23 21 19 17 1155 1175 38 36 34 32 30 28 26 24 22 20 18 1175 1195 38 36 35 33 31 29 27 25 23 21 19 1195 1215 39 37 35 33 31 29 27 25 24 22 20 1215 1235 40 38 36 34 32 30 28 26 24 22 20

At Single Person, Married Person, or Surviving Spouse - Weekly Payroll Period 2435 and over use the percentage method beginning on page 17. 1235 1255 41 39 37 35 33 31 29 27 25 23 21 1255 1275 42 40 38 36 34 32 30 28 26 24 22 1275 1295 43 41 39 37 35 33 31 29 27 25 23 1295 1315 43 41 39 37 35 34 32 30 28 26 24 1315 1335 44 42 40 38 36 34 32 30 28 26 25 1335 1355 45 43 41 39 37 35 33 31 29 27 25 1355 1375 46 44 42 40 38 36 34 32 30 28 26 1375 1395 47 45 43 41 39 37 35 33 31 29 27 1395 1415 47 45 44 42 40 38 36 34 32 30 28 1415 1435 48 46 44 42 40 38 36 34 33 31 29 1435 1455 49 47 45 43 41 39 37 35 33 31 29 1455 1475 50 48 46 44 42 40 38 36 34 32 30 1475 1495 51 49 47 45 43 41 39 37 35 33 31 1495 1515 52 50 48 46 44 42 40 38 36 34 32 1515 1535 52 50 48 46 44 43 41 39 37 35 33 1535 1555 53 51 49 47 45 43 41 39 37 35 33 1555 1575 54 52 50 48 46 44 42 40 38 36 34 1575 1595 55 53 51 49 47 45 43 41 39 37 35 1595 1615 56 54 52 50 48 46 44 42 40 38 36 1615 1635 56 54 53 51 49 47 45 43 41 39 37 1635 1655 57 55 53 51 49 47 45 43 42 40 38 1655 1675 58 56 54 52 50 48 46 44 42 40 38 1675 1695 59 57 55 53 51 49 47 45 43 41 39 1695 1715 60 58 56 54 52 50 48 46 44 42 40 1715 1735 61 59 57 55 53 51 49 47 45 43 41 1735 1755 61 59 57 55 53 52 50 48 46 44 42 1755 1775 62 60 58 56 54 52 50 48 46 44 42 1775 1795 63 61 59 57 55 53 51 49 47 45 43 1795 1815 64 62 60 58 56 54 52 50 48 46 44 1815 1835 65 63 61 59 57 55 53 51 49 47 45 1835 1855 65 63 61 60 58 56 54 52 50 48 46 1855 1875 66 64 62 60 58 56 54 52 51 49 47 1875 1895 67 65 63 61 59 57 55 53 51 49 47 1895 1915 68 66 64 62 60 58 56 54 52 50 48 1915 1935 69 67 65 63 61 59 57 55 53 51 49 1935 1955 70 68 66 64 62 60 58 56 54 52 50 1955 1975 70 68 66 64 62 61 59 57 55 53 51 1975 1995 71 69 67 65 63 61 59 57 55 53 51 1995 2015 72 70 68 66 64 62 60 58 56 54 52 2015 2035 73 71 69 67 65 63 61 59 57 55 53 2035 2055 74 72 70 68 66 64 62 60 58 56 54 2055 2075 74 72 70 69 67 65 63 61 59 57 55 2075 2095 75 73 71 69 67 65 63 61 60 58 56 2095 21 15 76 74 72 70 68 66 64 62 60 58 56 2115 2135 77 75 73 71 69 67 65 63 61 59 57 2135 2155 78 76 74 72 70 68 66 64 62 60 58 2155 2175 79 77 75 73 71 69 67 65 63 61 59 2175 2195 79 77 75 73 71 70 68 66 64 62 60 2195 2215 80 78 76 74 72 70 68 66 64 62 60 2215 2235 81 79 77 75 73 71 69 67 65 63 61 2235 2255 82 80 78 76 74 72 70 68 66 64 62 2255 2275 83 81 79 77 75 73 71 69 67 65 63 2275 2295 83 81 79 78 76 74 72 70 68 66 64 2295 2315 84 82 80 78 76 74 72 70 69 67 65 2315 2335 85 83 81 79 77 75 73 71 69 67 65 2335 2355 86 84 82 80 78 76 74 72 70 68 66 2355 2375 87 85 83 81 79 77 75 73 71 69 67 2375 2395 88 86 84 82 80 78 76 74 72 70 68 2395 2415 88 86 84 82 80 79 77 75 73 71 69 2415 2435 89 87 85 83 81 79 77 75 73 71 69

At Single Person, Married Person, or Surviving Spouse - Biweekly Payroll Period 0 500 0 0 0 0 0 0 0 0 0 0 0 500 515 1 0 0 0 0 0 0 0 0 0 0 515 530 1 0 0 0 0 0 0 0 0 0 0 530 545 2 0 0 0 0 0 0 0 0 0 0 545 560 3 0 0 0 0 0 0 0 0 0 0 560 575 3 0 0 0 0 0 0 0 0 0 0 575 590 4 0 0 0 0 0 0 0 0 0 0 590 605 4 0 0 0 0 0 0 0 0 0 0 605 620 5 1 0 0 0 0 0 0 0 0 0 620 635 6 2 0 0 0 0 0 0 0 0 0 635 650 6 2 0 0 0 0 0 0 0 0 0 650 665 7 3 0 0 0 0 0 0 0 0 0 665 680 7 4 0 0 0 0 0 0 0 0 0 680 695 8 4 0 0 0 0 0 0 0 0 0 695 710 9 5 1 0 0 0 0 0 0 0 0 710 725 9 5 1 0 0 0 0 0 0 0 0 725 740 10 6 2 0 0 0 0 0 0 0 0 740 755 11 7 3 0 0 0 0 0 0 0 0 755 770 11 7 3 0 0 0 0 0 0 0 0 770 785 12 8 4 0 0 0 0 0 0 0 0 785 800 12 8 4 1 0 0 0 0 0 0 0 800 815 13 9 5 1 0 0 0 0 0 0 0 815 830 14 10 6 2 0 0 0 0 0 0 0 830 845 14 10 6 2 0 0 0 0 0 0 0 845 860 15 11 7 3 0 0 0 0 0 0 0 860 875 15 11 8 4 0 0 0 0 0 0 0 875 890 16 12 8 4 0 0 0 0 0 0 0 890 905 17 13 9 5 1 0 0 0 0 0 0 905 920 17 13 9 5 2 0 0 0 0 0 0 920 935 18 14 10 6 2 0 0 0 0 0 0 935 950 18 15 11 7 3 0 0 0 0 0 0 950 965 19 15 11 7 3 0 0 0 0 0 0 965 980 20 16 12 8 4 0 0 0 0 0 0 980 995 20 16 12 9 5 1 0 0 0 0 0 995 1010 21 17 13 9 5 1 0 0 0 0 0 1010 1025 22 18 14 10 6 2 0 0 0 0 0 1025 1040 22 18 14 10 6 3 0 0 0 0 0 1040 1055 23 19 15 11 7 3 0 0 0 0 0 1055 1070 23 19 16 12 8 4 0 0 0 0 0 1070 1085 24 20 16 12 8 4 0 0 0 0 0 1085 1 100 25 21 17 13 9 5 1 0 0 0 0 1100 1115 25 21 17 13 10 6 2 0 0 0 0 1115 1130 26 22 18 14 10 6 2 0 0 0 0 1130 1145 26 23 19 15 11 7 3 0 0 0 0 1145 1160 27 23 19 15 11 7 3 0 0 0 0 1160 1175 28 24 20 16 12 8 4 0 0 0 0 1175 1190 28 24 20 17 13 9 5 1 0 0 0 1190 1205 29 25 21 17 13 9 5 1 0 0 0 1205 1220 30 26 22 18 14 10 6 2 0 0 0 1220 1235 30 26 22 18 14 10 7 3 0 0 0 1235 1250 31 27 23 19 15 11 7 3 0 0 0 1250 1265 31 27 24 20 16 12 8 4 0 0 0 1265 1280 32 28 24 20 16 12 8 4 1 0 0 1280 1295 33 29 25 21 17 13 9 5 1 0 0 1295 1310 33 29 25 21 17 14 10 6 2 0 0 1310 1325 34 30 26 22 18 14 10 6 2 0 0 1325 1340 34 31 27 23 19 15 11 7 3 0 0 1340 1355 35 31 27 23 19 15 11 8 4 0 0 1355 1370 36 32 28 24 20 16 12 8 4 0 0 1370 1385 36 32 28 24 21 17 13 9 5 1 0

At Single Person, Married Person, or Surviving Spouse - Biweekly Payroll Period 1385 1400 37 33 29 25 21 17 13 9 5 2 0 1400 1415 38 34 30 26 22 18 14 10 6 2 0 1415 1430 38 34 30 26 22 18 15 11 7 3 0 1430 1445 39 35 31 27 23 19 15 11 7 3 0 1445 1460 39 35 31 28 24 20 16 12 8 4 0 1460 1475 40 36 32 28 24 20 16 12 9 5 1 1475 1490 41 37 33 29 25 21 17 13 9 5 1 1490 1505 41 37 33 29 25 22 18 14 10 6 2 1505 1520 42 38 34 30 26 22 18 14 10 6 2 1520 1535 42 38 35 31 27 23 19 15 11 7 3 1535 1550 43 39 35 31 27 23 19 16 12 8 4 1550 1565 44 40 36 32 28 24 20 16 12 8 4 1565 1580 44 40 36 32 29 25 21 17 13 9 5 1580 1595 45 41 37 33 29 25 21 17 13 9 6 1595 1610 45 42 38 34 30 26 22 18 14 10 6 1610 1625 46 42 38 34 30 26 23 19 15 11 7 1625 1640 47 43 39 35 31 27 23 19 15 11 7 1640 1655 47 43 39 36 32 28 24 20 16 12 8 1655 1670 48 44 40 36 32 28 24 20 16 13 9 1670 1685 49 45 41 37 33 29 25 21 17 13 9 1685 1700 49 45 41 37 33 30 26 22 18 14 10 1700 1715 50 46 42 38 34 30 26 22 18 14 10 1715 1730 50 46 43 39 35 31 27 23 19 15 11 1730 1745 51 47 43 39 35 31 27 23 20 16 12 1745 1760 52 48 44 40 36 32 28 24 20 16 12 1760 1775 52 48 44 40 37 33 29 25 21 17 13 1775 1790 53 49 45 41 37 33 29 25 21 17 14 1790 1805 53 50 46 42 38 34 30 26 22 18 14 1805 1820 54 50 46 42 38 34 30 27 23 19 15 1820 1835 55 51 47 43 39 35 31 27 23 19 15 1835 1850 55 51 47 44 40 36 32 28 24 20 16 1850 1865 56 52 48 44 40 36 32 28 24 21 17 1865 1880 57 53 49 45 41 37 33 29 25 21 17 1880 1895 57 53 49 45 41 37 34 30 26 22 18 1895 1910 58 54 50 46 42 38 34 30 26 22 18 1910 1925 58 54 51 47 43 39 35 31 27 23 19 1925 1940 59 55 51 47 43 39 35 31 28 24 20 1940 1955 60 56 52 48 44 40 36 32 28 24 20 1955 1970 60 56 52 48 44 41 37 33 29 25 21 1970 1985 61 57 53 49 45 41 37 33 29 25 21 1985 2000 61 58 54 50 46 42 38 34 30 26 22 2000 2015 62 58 54 50 46 42 38 35 31 27 23 2015 2030 63 59 55 51 47 43 39 35 31 27 23 2030 2045 63 59 55 51 48 44 40 36 32 28 24 2045 2060 64 60 56 52 48 44 40 36 32 28 25 2060 2075 65 61 57 53 49 45 41 37 33 29 25 2075 2090 65 61 57 53 49 45 42 38 34 30 26 2090 2105 66 62 58 54 50 46 42 38 34 30 26 2105 2120 66 62 58 55 51 47 43 39 35 31 27 2120 2135 67 63 59 55 51 47 43 39 35 32 28 2135 2150 68 64 60 56 52 48 44 40 36 32 28 2150 2165 68 64 60 56 52 49 45 41 37 33 29 2165 2180 69 65 61 57 53 49 45 41 37 33 29 2180 2195 69 65 62 58 54 50 46 42 38 34 30 2195 2210 70 66 62 58 54 50 46 42 39 35 31 2210 2225 71 67 63 59 55 51 47 43 39 35 31 2225 2240 71 67 63 59 56 52 48 44 40 36 32 2240 2255 72 68 64 60 56 52 48 44 40 36 33 2255 2270 72 69 65 61 57 53 49 45 41 37 33 2270 2285 73 69 65 61 57 53 49 46 42 38 34

At Single Person, Married Person, or Surviving Spouse - Biweekly Payroll Period 2285 2300 74 70 66 62 58 54 50 46 42 38 34 2300 2315 74 70 66 63 59 55 51 47 43 39 35 2315 2330 75 71 67 63 59 55 51 47 43 40 36 2330 2345 76 72 68 64 60 56 52 48 44 40 36 2345 2360 76 72 68 64 60 56 53 49 45 41 37 2360 2375 77 73 69 65 61 57 53 49 45 41 37 2375 2390 77 73 70 66 62 58 54 50 46 42 38 2390 2405 78 74 70 66 62 58 54 50 47 43 39 2405 2420 79 75 71 67 63 59 55 51 47 43 39 2420 2435 79 75 71 67 63 60 56 52 48 44 40 2435 2450 80 76 72 68 64 60 56 52 48 44 41 2450 2465 80 77 73 69 65 61 57 53 49 45 41 2465 2480 81 77 73 69 65 61 57 54 50 46 42 2480 2495 82 78 74 70 66 62 58 54 50 46 42 2495 2510 82 78 74 70 67 63 59 55 51 47 43 2510 2525 83 79 75 71 67 63 59 55 51 48 44 2525 2540 84 80 76 72 68 64 60 56 52 48 44 2540 2555 84 80 76 72 68 64 61 57 53 49 45 2555 2570 85 81 77 73 69 65 61 57 53 49 45 2570 2585 85 81 77 74 70 66 62 58 54 50 46 2585 2600 86 82 78 74 70 66 62 58 55 51 47 2600 2615 87 83 79 75 71 67 63 59 55 51 47 2615 2630 87 83 79 75 71 68 64 60 56 52 48 2630 2645 88 84 80 76 72 68 64 60 56 52 48 2645 2660 88 84 81 77 73 69 65 61 57 53 49 2660 2675 89 85 81 77 73 69 65 62 58 54 50 2675 2690 90 86 82 78 74 70 66 62 58 54 50 2690 2705 90 86 82 78 75 71 67 63 59 55 51 2705 2720 91 87 83 79 75 71 67 63 59 55 52 2720 2735 91 88 84 80 76 72 68 64 60 56 52 2735 2750 92 88 84 80 76 72 69 65 61 57 53 2750 2765 93 89 85 81 77 73 69 65 61 57 53 2765 2780 93 89 85 82 78 74 70 66 62 58 54 2780 2795 94 90 86 82 78 74 70 66 62 59 55 2795 2810 95 91 87 83 79 75 71 67 63 59 55 2810 2825 95 91 87 83 79 76 72 68 64 60 56 2825 2840 96 92 88 84 80 76 72 68 64 60 56 2840 2855 96 92 89 85 81 77 73 69 65 61 57 2855 2870 97 93 89 85 81 77 73 69 66 62 58 2870 2885 98 94 90 86 82 78 74 70 66 62 58 2885 2900 98 94 90 86 83 79 75 71 67 63 59 2900 2915 99 95 91 87 83 79 75 71 67 63 60 2915 2930 99 96 92 88 84 80 76 72 68 64 60 2930 2945 100 96 92 88 84 80 76 73 69 65 61 2945 2960 101 97 93 89 85 81 77 73 69 65 61 2960 2975 101 97 93 90 86 82 78 74 70 66 62 2975 2990 102 98 94 90 86 82 78 74 70 67 63 2990 3005 103 99 95 91 87 83 79 75 71 67 63 3005 3020 103 99 95 91 87 83 80 76 72 68 64 3020 3035 104 100 96 92 88 84 80 76 72 68 64 3035 3050 104 100 97 93 89 85 81 77 73 69 65 3050 3065 105 101 97 93 89 85 81 77 74 70 66 3065 3080 106 102 98 94 90 86 82 78 74 70 66 3080 3095 106 102 98 94 90 87 83 79 75 71 67 3095 31 10 107 103 99 95 91 87 83 79 75 71 68 3110 3125 107 104 100 96 92 88 84 80 76 72 68 3125 3140 108 104 100 96 92 88 84 81 77 73 69 3140 3155 109 105 101 97 93 89 85 81 77 73 69 3155 3170 109 105 101 97 94 90 86 82 78 74 70 3170 3185 110 106 102 98 94 90 86 82 78 75 71

At Single Person, Married Person, or Surviving Spouse - Biweekly Payroll Period 3185 3200 111 107 103 99 95 91 87 83 79 75 71 3200 3215 111 107 103 99 95 91 88 84 80 76 72 3215 3230 112 108 104 100 96 92 88 84 80 76 72 3230 3245 112 108 104 101 97 93 89 85 81 77 73 3245 3260 113 109 105 101 97 93 89 85 82 78 74 3260 3275 114 110 106 102 98 94 90 86 82 78 74 3275 3290 114 110 106 102 98 95 91 87 83 79 75 3290 3305 115 111 107 103 99 95 91 87 83 79 75 3305 3320 115 111 108 104 100 96 92 88 84 80 76 3320 3335 116 112 108 104 100 96 92 89 85 81 77 3335 3350 117 113 109 105 101 97 93 89 85 81 77 3350 3365 117 113 109 105 102 98 94 90 86 82 78 3365 3380 118 114 110 106 102 98 94 90 86 82 79 3380 3395 118 115 111 107 103 99 95 91 87 83 79 3395 3410 119 115 111 107 103 99 96 92 88 84 80 3410 3425 120 116 112 108 104 100 96 92 88 84 80 3425 3440 120 116 112 109 105 101 97 93 89 85 81 3440 3455 121 117 113 109 105 101 97 93 89 86 82 3455 3470 122 118 114 110 106 102 98 94 90 86 82 3470 3485 122 118 114 110 106 103 99 95 91 87 83 3485 3500 123 119 115 111 107 103 99 95 91 87 83 3500 3515 123 119 116 112 108 104 100 96 92 88 84 3515 3530 124 120 116 112 108 104 100 96 93 89 85 3530 3545 125 121 117 113 109 105 101 97 93 89 85 3545 3560 125 121 117 113 110 106 102 98 94 90 86 3560 3575 126 122 118 114 110 106 102 98 94 90 87 3575 3590 126 123 119 115 111 107 103 99 95 91 87 3590 3605 127 123 119 115 111 107 103 100 96 92 88 3605 3620 128 124 120 116 112 108 104 100 96 92 88 3620 3635 128 124 120 117 113 109 105 101 97 93 89 3635 3650 129 125 121 117 113 109 105 101 97 94 90 3650 3665 130 126 122 118 114 110 106 102 98 94 90 3665 3680 130 126 122 118 114 110 107 103 99 95 91 3680 3695 131 127 123 119 115 111 107 103 99 95 91 3695 3710 131 127 124 120 116 112 108 104 100 96 92 3710 3725 132 128 124 120 116 112 108 104 101 97 93 3725 3740 133 129 125 121 117 113 109 105 101 97 93 3740 3755 133 129 125 121 117 114 110 106 102 98 94 3755 3770 134 130 126 122 118 114 110 106 102 98 95 3770 3785 134 131 127 123 119 115 111 107 103 99 95 3785 3800 135 131 127 123 119 115 111 108 104 100 96 3800 3815 136 132 128 124 120 116 112 108 104 100 96 3815 3830 136 132 128 124 121 117 113 109 105 101 97 3830 3845 137 133 129 125 121 117 113 109 105 102 98 3845 3860 138 134 130 126 122 118 114 110 106 102 98 3860 3875 138 134 130 126 122 118 115 111 107 103 99 3875 3890 139 135 131 127 123 119 115 111 107 103 99 3890 3905 139 135 131 128 124 120 116 112 108 104 100 3905 3920 140 136 132 128 124 120 116 112 109 105 101 3920 3935 141 137 133 129 125 121 117 113 109 105 101 3935 3950 141 137 133 129 125 122 118 114 110 106 102 3950 3965 142 138 134 130 126 122 118 114 110 106 102 3965 3980 142 138 135 131 127 123 119 115 111 107 103 3980 3995 143 139 135 131 127 123 119 116 112 108 104 3995 4010 144 140 136 132 128 124 120 116 112 108 104 4010 4025 144 140 136 132 129 125 121 117 113 109 105 4025 4040 145 141 137 133 129 125 121 117 113 109 106 4040 4055 145 142 138 134 130 126 122 118 114 110 106 4055 4070 146 142 138 134 130 126 123 119 115 111 107 4070 4085 147 143 139 135 131 127 123 119 115 111 107

At Single Person, Married Person, or Surviving Spouse - Biweekly Payroll Period 4980 and over use the percentage method beginning on page 17. 4085 4100 147 143 139 136 132 128 124 120 116 112 108 4100 4115 148 144 140 136 132 128 124 120 116 113 109 4115 4130 149 145 141 137 133 129 125 121 117 113 109 4130 4145 149 145 141 137 133 130 126 122 118 114 110 4145 4160 150 146 142 138 134 130 126 122 118 114 110 4160 4175 150 146 143 139 135 131 127 123 119 115 111 4175 4190 151 147 143 139 135 131 127 123 120 116 112 4190 4205 152 148 144 140 136 132 128 124 120 116 112 4205 4220 152 148 144 140 137 133 129 125 121 117 113 4220 4235 153 149 145 141 137 133 129 125 121 117 114 4235 4250 153 150 146 142 138 134 130 126 122 118 114 4250 4265 154 150 146 142 138 134 130 127 123 119 115 4265 4280 155 151 147 143 139 135 131 127 123 119 115 4280 4295 155 151 147 144 140 136 132 128 124 120 116 4295 4310 156 152 148 144 140 136 132 128 124 121 117 4310 4325 157 153 149 145 141 137 133 129 125 121 117 4325 4340 157 153 149 145 141 137 134 130 126 122 118 4340 4355 158 154 150 146 142 138 134 130 126 122 118 4355 4370 158 154 151 147 143 139 135 131 127 123 119 4370 4385 159 155 151 147 143 139 135 131 128 124 120 4385 4400 160 156 152 148 144 140 136 132 128 124 120 4400 4415 160 156 152 148 144 141 137 133 129 125 121 4415 4430 161 157 153 149 145 141 137 133 129 125 121 4430 4445 161 158 154 150 146 142 138 134 130 126 122 4445 4460 162 158 154 150 146 142 138 135 131 127 123 4460 4475 163 159 155 151 147 143 139 135 131 127 123 4475 4490 163 159 155 151 148 144 140 136 132 128 124 4490 4505 164 160 156 152 148 144 140 136 132 128 125 4505 4520 165 161 157 153 149 145 141 137 133 129 125 4520 4535 165 161 157 153 149 145 142 138 134 130 126 4535 4550 166 162 158 154 150 146 142 138 134 130 126 4550 4565 166 162 158 155 151 147 143 139 135 131 127 4565 4580 167 163 159 155 151 147 143 139 135 132 128 4580 4595 168 164 160 156 152 148 144 140 136 132 128 4595 4610 168 164 160 156 152 149 145 141 137 133 129 4610 4625 169 165 161 157 153 149 145 141 137 133 129 4625 4640 169 165 162 158 154 150 146 142 138 134 130 4640 4655 170 166 162 158 154 150 146 142 139 135 131 4655 4670 171 167 163 159 155 151 147 143 139 135 131 4670 4685 171 167 163 159 156 152 148 144 140 136 132 4685 4700 172 168 164 160 156 152 148 144 140 136 133 4700 4715 172 169 165 161 157 153 149 145 141 137 133 4715 4730 173 169 165 161 157 153 149 146 142 138 134 4730 4745 174 170 166 162 158 154 150 146 142 138 134 4745 4760 174 170 166 163 159 155 151 147 143 139 135 4760 4775 175 171 167 163 159 155 151 147 143 140 136 4775 4790 176 172 168 164 160 156 152 148 144 140 136 4790 4805 176 172 168 164 160 156 153 149 145 141 137 4805 4820 177 173 169 165 161 157 153 149 145 141 137 4820 4835 177 173 170 166 162 158 154 150 146 142 138 4835 4850 178 174 170 166 162 158 154 150 147 143 139 4850 4865 179 175 171 167 163 159 155 151 147 143 139 4865 4880 179 175 171 167 163 160 156 152 148 144 140 4880 4895 180 176 172 168 164 160 156 152 148 144 141 4895 4910 180 177 173 169 165 161 157 153 149 145 141 4910 4925 181 177 173 169 165 161 157 154 150 146 142 4925 4940 182 178 174 170 166 162 158 154 150 146 142 4940 4955 182 178 174 170 167 163 159 155 151 147 143 4955 4970 183 179 175 171 167 163 159 155 151 148 144 4970 4985 184 180 176 172 168 164 160 156 152 148 144

At Single Person, Married Person, or Surviving Spouse - Semimonthly Payroll Period 0 540 0 0 0 0 0 0 0 0 0 0 0 540 555 1 0 0 0 0 0 0 0 0 0 0 555 570 1 0 0 0 0 0 0 0 0 0 0 570 585 2 0 0 0 0 0 0 0 0 0 0 585 600 3 0 0 0 0 0 0 0 0 0 0 600 615 3 0 0 0 0 0 0 0 0 0 0 615 630 4 0 0 0 0 0 0 0 0 0 0 630 645 4 0 0 0 0 0 0 0 0 0 0 645 660 5 1 0 0 0 0 0 0 0 0 0 660 675 6 1 0 0 0 0 0 0 0 0 0 675 690 6 2 0 0 0 0 0 0 0 0 0 690 705 7 3 0 0 0 0 0 0 0 0 0 705 720 7 3 0 0 0 0 0 0 0 0 0 720 735 8 4 0 0 0 0 0 0 0 0 0 735 750 9 4 0 0 0 0 0 0 0 0 0 750 765 9 5 1 0 0 0 0 0 0 0 0 765 780 10 6 1 0 0 0 0 0 0 0 0 780 795 10 6 2 0 0 0 0 0 0 0 0 795 810 11 7 3 0 0 0 0 0 0 0 0 810 825 12 7 3 0 0 0 0 0 0 0 0 825 840 12 8 4 0 0 0 0 0 0 0 0 840 855 13 9 4 0 0 0 0 0 0 0 0 855 870 14 9 5 1 0 0 0 0 0 0 0 870 885 14 10 6 1 0 0 0 0 0 0 0 885 900 15 11 6 2 0 0 0 0 0 0 0 900 915 15 11 7 3 0 0 0 0 0 0 0 915 930 16 12 7 3 0 0 0 0 0 0 0 930 945 17 12 8 4 0 0 0 0 0 0 0 945 960 17 13 9 4 0 0 0 0 0 0 0 960 975 18 14 9 5 1 0 0 0 0 0 0 975 990 18 14 10 6 1 0 0 0 0 0 0 990 1005 19 15 11 6 2 0 0 0 0 0 0 1005 1020 20 15 11 7 3 0 0 0 0 0 0 1020 1035 20 16 12 8 3 0 0 0 0 0 0 1035 1050 21 17 12 8 4 0 0 0 0 0 0 1050 1065 22 17 13 9 4 0 0 0 0 0 0 1065 1080 22 18 14 9 5 1 0 0 0 0 0 1080 1095 23 18 14 10 6 1 0 0 0 0 0 1095 1110 23 19 15 11 6 2 0 0 0 0 0 1110 1125 24 20 15 11 7 3 0 0 0 0 0 1125 1140 25 20 16 12 8 3 0 0 0 0 0 1140 1155 25 21 17 12 8 4 0 0 0 0 0 1155 1170 26 22 17 13 9 5 0 0 0 0 0 1170 1185 26 22 18 14 9 5 1 0 0 0 0 1185 1200 27 23 19 14 10 6 1 0 0 0 0 1200 1215 28 23 19 15 11 6 2 0 0 0 0 1215 1230 28 24 20 15 11 7 3 0 0 0 0 1230 1245 29 25 20 16 12 8 3 0 0 0 0 1245 1260 29 25 21 17 12 8 4 0 0 0 0 1260 1275 30 26 22 17 13 9 5 0 0 0 0 1275 1290 31 26 22 18 14 9 5 1 0 0 0 1290 1305 31 27 23 19 14 10 6 2 0 0 0 1305 1320 32 28 23 19 15 11 6 2 0 0 0 1320 1335 33 28 24 20 16 11 7 3 0 0 0 1335 1350 33 29 25 20 16 12 8 3 0 0 0 1350 1365 34 30 25 21 17 12 8 4 0 0 0 1365 1380 34 30 26 22 17 13 9 5 0 0 0 1380 1395 35 31 26 22 18 14 9 5 1 0 0 1395 1410 36 31 27 23 19 14 10 6 2 0 0 1410 1425 36 32 28 23 19 15 11 6 2 0 0

At Single Person, Married Person, or Surviving Spouse - Semimonthly Payroll Period 1425 1440 37 33 28 24 20 16 11 7 3 0 0 1440 1455 37 33 29 25 20 16 12 8 3 0 0 1455 1470 38 34 30 25 21 17 13 8 4 0 0 1470 1485 39 34 30 26 22 17 13 9 5 0 0 1485 1500 39 35 31 27 22 18 14 9 5 1 0 1500 1515 40 36 31 27 23 19 14 10 6 2 0 1515 1530 41 36 32 28 24 19 15 11 6 2 0 1530 1545 41 37 33 28 24 20 16 11 7 3 0 1545 1560 42 38 33 29 25 20 16 12 8 3 0 1560 1575 42 38 34 30 25 21 17 13 8 4 0 1575 1590 43 39 34 30 26 22 17 13 9 5 0 1590 1605 44 39 35 31 27 22 18 14 10 5 1 1605 1620 44 40 36 31 27 23 19 14 10 6 2 1620 1635 45 41 36 32 28 24 19 15 11 6 2 1635 1650 45 41 37 33 28 24 20 16 11 7 3 1650 1665 46 42 38 33 29 25 21 16 12 8 3 1665 1680 47 42 38 34 30 25 21 17 13 8 4 1680 1695 47 43 39 35 30 26 22 17 13 9 5 1695 1710 48 44 39 35 31 27 22 18 14 10 5 1710 1725 49 44 40 36 31 27 23 19 14 10 6 1725 1740 49 45 41 36 32 28 24 19 15 11 7 1740 1755 50 45 41 37 33 28 24 20 16 11 7 1755 1770 50 46 42 38 33 29 25 21 16 12 8 1770 1785 51 47 42 38 34 30 25 21 17 13 8 1785 1800 52 47 43 39 35 30 26 22 18 13 9 1800 1815 52 48 44 39 35 31 27 22 18 14 10 1815 1830 53 49 44 40 36 32 27 23 19 14 10 1830 1845 53 49 45 41 36 32 28 24 19 15 11 1845 1860 54 50 46 41 37 33 28 24 20 16 11 1860 1875 55 50 46 42 38 33 29 25 21 16 12 1875 1890 55 51 47 42 38 34 30 25 21 17 13 1890 1905 56 52 47 43 39 35 30 26 22 18 13 1905 1920 56 52 48 44 39 35 31 27 22 18 14 1920 1935 57 53 49 44 40 36 32 27 23 19 15 1935 1950 58 53 49 45 41 36 32 28 24 19 15 1950 1965 58 54 50 46 41 37 33 29 24 20 16 1965 1980 59 55 50 46 42 38 33 29 25 21 16 1980 1995 60 55 51 47 43 38 34 30 25 21 17 1995 2010 60 56 52 47 43 39 35 30 26 22 18 2010 2025 61 57 52 48 44 39 35 31 27 22 18 2025 2040 61 57 53 49 44 40 36 32 27 23 19 2040 2055 62 58 53 49 45 41 36 32 28 24 19 2055 2070 63 58 54 50 46 41 37 33 29 24 20 2070 2085 63 59 55 50 46 42 38 33 29 25 21 2085 2100 64 60 55 51 47 43 38 34 30 26 21 2100 21 15 64 60 56 52 47 43 39 35 30 26 22 2115 2130 65 61 57 52 48 44 40 35 31 27 22 2130 2145 66 61 57 53 49 44 40 36 32 27 23 2145 2160 66 62 58 54 49 45 41 36 32 28 24 2160 2175 67 63 58 54 50 46 41 37 33 29 24 2175 2190 68 63 59 55 50 46 42 38 33 29 25 2190 2205 68 64 60 55 51 47 43 38 34 30 26 2205 2220 69 65 60 56 52 47 43 39 35 30 26 2220 2235 69 65 61 57 52 48 44 40 35 31 27 2235 2250 70 66 61 57 53 49 44 40 36 32 27 2250 2265 71 66 62 58 54 49 45 41 37 32 28 2265 2280 71 67 63 58 54 50 46 41 37 33 29 2280 2295 72 68 63 59 55 51 46 42 38 33 29 2295 2310 72 68 64 60 55 51 47 43 38 34 30 2310 2325 73 69 65 60 56 52 47 43 39 35 30

At Single Person, Married Person, or Surviving Spouse - Semimonthly Payroll Period 2325 2340 74 69 65 61 57 52 48 44 40 35 31 2340 2355 74 70 66 62 57 53 49 44 40 36 32 2355 2370 75 71 66 62 58 54 49 45 41 37 32 2370 2385 76 71 67 63 58 54 50 46 41 37 33 2385 2400 76 72 68 63 59 55 51 46 42 38 34 2400 2415 77 72 68 64 60 55 51 47 43 38 34 2415 2430 77 73 69 65 60 56 52 48 43 39 35 2430 2445 78 74 69 65 61 57 52 48 44 40 35 2445 2460 79 74 70 66 62 57 53 49 44 40 36 2460 2475 79 75 71 66 62 58 54 49 45 41 37 2475 2490 80 76 71 67 63 59 54 50 46 41 37 2490 2505 80 76 72 68 63 59 55 51 46 42 38 2505 2520 81 77 73 68 64 60 55 51 47 43 38 2520 2535 82 77 73 69 65 60 56 52 48 43 39 2535 2550 82 78 74 69 65 61 57 52 48 44 40 2550 2565 83 79 74 70 66 62 57 53 49 45 40 2565 2580 83 79 75 71 66 62 58 54 49 45 41 2580 2595 84 80 76 71 67 63 59 54 50 46 41 2595 2610 85 80 76 72 68 63 59 55 51 46 42 2610 2625 85 81 77 73 68 64 60 56 51 47 43 2625 2640 86 82 77 73 69 65 60 56 52 48 43 2640 2655 87 82 78 74 70 65 61 57 52 48 44 2655 2670 87 83 79 74 70 66 62 57 53 49 45 2670 2685 88 84 79 75 71 66 62 58 54 49 45 2685 2700 88 84 80 76 71 67 63 59 54 50 46 2700 2715 89 85 80 76 72 68 63 59 55 51 46 2715 2730 90 85 81 77 73 68 64 60 56 51 47 2730 2745 90 86 82 77 73 69 65 60 56 52 48 2745 2760 91 87 82 78 74 70 65 61 57 53 48 2760 2775 91 87 83 79 74 70 66 62 57 53 49 2775 2790 92 88 84 79 75 71 67 62 58 54 49 2790 2805 93 88 84 80 76 71 67 63 59 54 50 2805 2820 93 89 85 81 76 72 68 63 59 55 51 2820 2835 94 90 85 81 77 73 68 64 60 56 51 2835 2850 95 90 86 82 77 73 69 65 60 56 52 2850 2865 95 91 87 82 78 74 70 65 61 57 53 2865 2880 96 91 87 83 79 74 70 66 62 57 53 2880 2895 96 92 88 84 79 75 71 67 62 58 54 2895 2910 97 93 88 84 80 76 71 67 63 59 54 2910 2925 98 93 89 85 81 76 72 68 64 59 55 2925 2940 98 94 90 85 81 77 73 68 64 60 56 2940 2955 99 95 90 86 82 78 73 69 65 60 56 2955 2970 99 95 91 87 82 78 74 70 65 61 57 2970 2985 100 96 92 87 83 79 74 70 66 62 57 2985 3000 101 96 92 88 84 79 75 71 67 62 58 3000 3015 101 97 93 88 84 80 76 71 67 63 59 3015 3030 102 98 93 89 85 81 76 72 68 64 59 3030 3045 103 98 94 90 85 81 77 73 68 64 60 3045 3060 103 99 95 90 86 82 78 73 69 65 61 3060 3075 104 99 95 91 87 82 78 74 70 65 61 3075 3090 104 100 96 92 87 83 79 75 70 66 62 3090 3105 105 101 96 92 88 84 79 75 71 67 62 3105 3120 106 101 97 93 89 84 80 76 71 67 63 3120 3135 106 102 98 93 89 85 81 76 72 68 64 3135 3150 107 103 98 94 90 85 81 77 73 68 64 3150 3165 107 103 99 95 90 86 82 78 73 69 65 3165 3180 108 104 100 95 91 87 82 78 74 70 65 3180 3195 109 104 100 96 92 87 83 79 75 70 66 3195 3210 109 105 101 96 92 88 84 79 75 71 67 3210 3225 110 106 101 97 93 89 84 80 76 72 67

At Single Person, Married Person, or Surviving Spouse - Semimonthly Payroll Period 3225 3240 110 106 102 98 93 89 85 81 76 72 68 3240 3255 111 107 103 98 94 90 86 81 77 73 68 3255 3270 112 107 103 99 95 90 86 82 78 73 69 3270 3285 112 108 104 100 95 91 87 82 78 74 70 3285 3300 113 109 104 100 96 92 87 83 79 75 70 3300 3315 114 109 105 101 97 92 88 84 79 75 71 3315 3330 114 110 106 101 97 93 89 84 80 76 72 3330 3345 115 111 106 102 98 93 89 85 81 76 72 3345 3360 115 111 107 103 98 94 90 86 81 77 73 3360 3375 116 112 107 103 99 95 90 86 82 78 73 3375 3390 117 112 108 104 100 95 91 87 83 78 74 3390 3405 117 113 109 104 100 96 92 87 83 79 75 3405 3420 118 114 109 105 101 97 92 88 84 79 75 3420 3435 118 114 110 106 101 97 93 89 84 80 76 3435 3450 119 115 111 106 102 98 94 89 85 81 76 3450 3465 120 115 111 107 103 98 94 90 86 81 77 3465 3480 120 116 112 108 103 99 95 90 86 82 78 3480 3495 121 117 112 108 104 100 95 91 87 83 78 3495 3510 122 117 113 109 104 100 96 92 87 83 79 3510 3525 122 118 114 109 105 101 97 92 88 84 80 3525 3540 123 118 114 110 106 101 97 93 89 84 80 3540 3555 123 119 115 111 106 102 98 94 89 85 81 3555 3570 124 120 115 111 107 103 98 94 90 86 81 3570 3585 125 120 116 112 108 103 99 95 91 86 82 3585 3600 125 121 117 112 108 104 100 95 91 87 83 3600 3615 126 122 117 113 109 105 100 96 92 87 83 3615 3630 126 122 118 114 109 105 101 97 92 88 84 3630 3645 127 123 119 114 110 106 101 97 93 89 84 3645 3660 128 123 119 115 111 106 102 98 94 89 85 3660 3675 128 124 120 115 111 107 103 98 94 90 86 3675 3690 129 125 120 116 112 108 103 99 95 91 86 3690 3705 129 125 121 117 112 108 104 100 95 91 87 3705 3720 130 126 122 117 113 109 105 100 96 92 88 3720 3735 131 126 122 118 114 109 105 101 97 92 88 3735 3750 131 127 123 119 114 110 106 102 97 93 89 3750 3765 132 128 123 119 115 111 106 102 98 94 89 3765 3780 133 128 124 120 116 111 107 103 98 94 90 3780 3795 133 129 125 120 116 112 108 103 99 95 91 3795 3810 134 130 125 121 117 112 108 104 100 95 91 3810 3825 134 130 126 122 117 113 109 105 100 96 92 3825 3840 135 131 127 122 118 114 109 105 101 97 92 3840 3855 136 131 127 123 119 114 110 106 102 97 93 3855 3870 136 132 128 123 119 115 111 106 102 98 94 3870 3885 137 133 128 124 120 116 111 107 103 99 94 3885 3900 137 133 129 125 120 116 112 108 103 99 95 3900 3915 138 134 130 125 121 117 113 108 104 100 95 3915 3930 139 134 130 126 122 117 113 109 105 100 96 3930 3945 139 135 131 127 122 118 114 109 105 101 97 3945 3960 140 136 131 127 123 119 114 110 106 102 97 3960 3975 141 136 132 128 124 119 115 111 106 102 98 3975 3990 141 137 133 128 124 120 116 111 107 103 99 3990 4005 142 138 133 129 125 120 116 112 108 103 99 4005 4020 142 138 134 130 125 121 117 113 108 104 100 4020 4035 143 139 134 130 126 122 117 113 109 105 100 4035 4050 144 139 135 131 127 122 118 114 110 105 101 4050 4065 144 140 136 131 127 123 119 114 110 106 102 4065 4080 145 141 136 132 128 124 119 115 111 106 102 4080 4095 145 141 137 133 128 124 120 116 111 107 103 4095 4110 146 142 138 133 129 125 121 116 112 108 103 4110 4125 147 142 138 134 130 125 121 117 113 108 104

At Single Person, Married Person, or Surviving Spouse - Semimonthly Payroll Period 5020 and over use the percentage method beginning on page 17. 4125 4140 147 143 139 135 130 126 122 117 113 109 105 4140 4155 148 144 139 135 131 127 122 118 114 110 105 4155 4170 149 144 140 136 131 127 123 119 114 110 106 4170 4185 149 145 141 136 132 128 124 119 115 111 107 4185 4200 150 145 141 137 133 128 124 120 116 111 107 4200 4215 150 146 142 138 133 129 125 121 116 112 108 4215 4230 151 147 142 138 134 130 125 121 117 113 108 4230 4245 152 147 143 139 135 130 126 122 118 113 109 4245 4260 152 148 144 139 135 131 127 122 118 114 110 4260 4275 153 149 144 140 136 132 127 123 119 114 110 4275 4290 153 149 145 141 136 132 128 124 119 115 111 4290 4305 154 150 146 141 137 133 128 124 120 116 111 4305 4320 155 150 146 142 138 133 129 125 121 116 112 4320 4335 155 151 147 142 138 134 130 125 121 117 113 4335 4350 156 152 147 143 139 135 130 126 122 118 113 4350 4365 156 152 148 144 139 135 131 127 122 118 114 4365 4380 157 153 149 144 140 136 132 127 123 119 115 4380 4395 158 153 149 145 141 136 132 128 124 119 115 4395 4410 158 154 150 146 141 137 133 129 124 120 116 4410 4425 159 155 150 146 142 138 133 129 125 121 116 4425 4440 160 155 151 147 143 138 134 130 125 121 117 4440 4455 160 156 152 147 143 139 135 130 126 122 118 4455 4470 161 157 152 148 144 139 135 131 127 122 118 4470 4485 161 157 153 149 144 140 136 132 127 123 119 4485 4500 162 158 153 149 145 141 136 132 128 124 119 4500 4515 163 158 154 150 146 141 137 133 129 124 120 4515 4530 163 159 155 150 146 142 138 133 129 125 121 4530 4545 164 160 155 151 147 143 138 134 130 126 121 4545 4560 164 160 156 152 147 143 139 135 130 126 122 4560 4575 165 161 157 152 148 144 140 135 131 127 122 4575 4590 166 161 157 153 149 144 140 136 132 127 123 4590 4605 166 162 158 154 149 145 141 136 132 128 124 4605 4620 167 163 158 154 150 146 141 137 133 129 124 4620 4635 168 163 159 155 150 146 142 138 133 129 125 4635 4650 168 164 160 155 151 147 143 138 134 130 126 4650 4665 169 165 160 156 152 147 143 139 135 130 126 4665 4680 169 165 161 157 152 148 144 140 135 131 127 4680 4695 170 166 161 157 153 149 144 140 136 132 127 4695 4710 171 166 162 158 154 149 145 141 137 132 128 4710 4725 171 167 163 158 154 150 146 141 137 133 129 4725 4740 172 168 163 159 155 151 146 142 138 133 129 4740 4755 172 168 164 160 155 151 147 143 138 134 130 4755 4770 173 169 165 160 156 152 147 143 139 135 130 4770 4785 174 169 165 161 157 152 148 144 140 135 131 4785 4800 174 170 166 162 157 153 149 144 140 136 132 4800 4815 175 171 166 162 158 154 149 145 141 137 132 4815 4830 176 171 167 163 158 154 150 146 141 137 133 4830 4845 176 172 168 163 159 155 151 146 142 138 134 4845 4860 177 172 168 164 160 155 151 147 143 138 134 4860 4875 177 173 169 165 160 156 152 148 143 139 135 4875 4890 178 174 169 165 161 157 152 148 144 140 135 4890 4905 179 174 170 166 162 157 153 149 144 140 136 4905 4920 179 175 171 166 162 158 154 149 145 141 137 4920 4935 180 176 171 167 163 159 154 150 146 141 137 4935 4950 180 176 172 168 163 159 155 151 146 142 138 4950 4965 181 177 173 168 164 160 155 151 147 143 138 4965 4980 182 177 173 169 165 160 156 152 148 143 139 4980 4995 182 178 174 169 165 161 157 152 148 144 140 4995 5010 183 179 174 170 166 162 157 153 149 145 140 5010 5025 183 179 175 171 166 162 158 154 149 145 141

At Single Person, Married Person, or Surviving Spouse - Monthly Payroll Period 0 1070 0 0 0 0 0 0 0 0 0 0 0 1070 1085 1 0 0 0 0 0 0 0 0 0 0 1085 1100 1 0 0 0 0 0 0 0 0 0 0 1100 1115 2 0 0 0 0 0 0 0 0 0 0 1115 1130 2 0 0 0 0 0 0 0 0 0 0 1130 1145 3 0 0 0 0 0 0 0 0 0 0 1145 1160 4 0 0 0 0 0 0 0 0 0 0 1160 1175 4 0 0 0 0 0 0 0 0 0 0 1175 1190 5 0 0 0 0 0 0 0 0 0 0 1190 1205 6 0 0 0 0 0 0 0 0 0 0 1205 1220 6 0 0 0 0 0 0 0 0 0 0 1220 1235 7 0 0 0 0 0 0 0 0 0 0 1235 1250 7 0 0 0 0 0 0 0 0 0 0 1250 1265 8 0 0 0 0 0 0 0 0 0 0 1265 1280 9 0 0 0 0 0 0 0 0 0 0 1280 1295 9 1 0 0 0 0 0 0 0 0 0 1295 1310 10 1 0 0 0 0 0 0 0 0 0 1310 1325 10 2 0 0 0 0 0 0 0 0 0 1325 1340 11 3 0 0 0 0 0 0 0 0 0 1340 1355 12 3 0 0 0 0 0 0 0 0 0 1355 1370 12 4 0 0 0 0 0 0 0 0 0 1370 1385 13 4 0 0 0 0 0 0 0 0 0 1385 1400 13 5 0 0 0 0 0 0 0 0 0 1400 1415 14 6 0 0 0 0 0 0 0 0 0 1415 1430 15 6 0 0 0 0 0 0 0 0 0 1430 1445 15 7 0 0 0 0 0 0 0 0 0 1445 1460 16 7 0 0 0 0 0 0 0 0 0 1460 1480 17 8 0 0 0 0 0 0 0 0 0 1480 1500 17 9 0 0 0 0 0 0 0 0 0 1500 1520 18 10 1 0 0 0 0 0 0 0 0 1520 1540 19 11 2 0 0 0 0 0 0 0 0 1540 1560 20 11 3 0 0 0 0 0 0 0 0 1560 1580 21 12 4 0 0 0 0 0 0 0 0 1580 1600 22 13 5 0 0 0 0 0 0 0 0 1600 1620 22 14 5 0 0 0 0 0 0 0 0 1620 1640 23 15 6 0 0 0 0 0 0 0 0 1640 1660 24 16 7 0 0 0 0 0 0 0 0 1660 1680 25 16 8 0 0 0 0 0 0 0 0 1680 1700 26 17 9 0 0 0 0 0 0 0 0 1700 1720 26 18 9 1 0 0 0 0 0 0 0 1720 1740 27 19 10 2 0 0 0 0 0 0 0 1740 1760 28 20 11 3 0 0 0 0 0 0 0 1760 1780 29 20 12 3 0 0 0 0 0 0 0 1780 1800 30 21 13 4 0 0 0 0 0 0 0 1800 1820 31 22 14 5 0 0 0 0 0 0 0 1820 1840 31 23 14 6 0 0 0 0 0 0 0 1840 1860 32 24 15 7 0 0 0 0 0 0 0 1860 1880 33 25 16 7 0 0 0 0 0 0 0 1880 1900 34 25 17 8 0 0 0 0 0 0 0 1900 1920 35 26 18 9 1 0 0 0 0 0 0 1920 1940 35 27 18 10 1 0 0 0 0 0 0 1940 1960 36 28 19 11 2 0 0 0 0 0 0 1960 1980 37 29 20 12 3 0 0 0 0 0 0 1980 2000 38 29 21 12 4 0 0 0 0 0 0 2000 2020 39 30 22 13 5 0 0 0 0 0 0 2020 2040 40 31 23 14 5 0 0 0 0 0 0 2040 2060 40 32 23 15 6 0 0 0 0 0 0 2060 2080 41 33 24 16 7 0 0 0 0 0 0 2080 2100 42 34 25 16 8 0 0 0 0 0 0 2100 2120 43 34 26 17 9 0 0 0 0 0 0

At Single Person, Married Person, or Surviving Spouse - Monthly Payroll Period 2120 2140 44 35 27 18 10 1 0 0 0 0 0 2140 2160 44 36 27 19 10 2 0 0 0 0 0 2160 2180 45 37 28 20 11 3 0 0 0 0 0 2180 2200 46 38 29 21 12 4 0 0 0 0 0 2200 2220 47 38 30 21 13 4 0 0 0 0 0 2220 2240 48 39 31 22 14 5 0 0 0 0 0 2240 2260 49 40 32 23 14 6 0 0 0 0 0 2260 2280 49 41 32 24 15 7 0 0 0 0 0 2280 2300 50 42 33 25 16 8 0 0 0 0 0 2300 2320 51 43 34 25 17 8 0 0 0 0 0 2320 2340 52 43 35 26 18 9 1 0 0 0 0 2340 2360 53 44 36 27 19 10 2 0 0 0 0 2360 2380 53 45 36 28 19 11 2 0 0 0 0 2380 2400 54 46 37 29 20 12 3 0 0 0 0 2400 2420 55 47 38 30 21 13 4 0 0 0 0 2420 2440 56 47 39 30 22 13 5 0 0 0 0 2440 2460 57 48 40 31 23 14 6 0 0 0 0 2460 2480 58 49 41 32 23 15 6 0 0 0 0 2480 2500 58 50 41 33 24 16 7 0 0 0 0 2500 2520 59 51 42 34 25 17 8 0 0 0 0 2520 2540 60 51 43 34 26 17 9 0 0 0 0 2540 2560 61 52 44 35 27 18 10 1 0 0 0 2560 2580 62 53 45 36 28 19 11 2 0 0 0 2580 2600 62 54 45 37 28 20 11 3 0 0 0 2600 2620 63 55 46 38 29 21 12 4 0 0 0 2620 2640 64 56 47 39 30 22 13 4 0 0 0 2640 2660 65 56 48 39 31 22 14 5 0 0 0 2660 2680 66 57 49 40 32 23 15 6 0 0 0 2680 2700 67 58 50 41 32 24 15 7 0 0 0 2700 2720 67 59 50 42 33 25 16 8 0 0 0 2720 2740 68 60 51 43 34 26 17 9 0 0 0 2740 2760 69 60 52 43 35 26 18 9 1 0 0 2760 2780 70 61 53 44 36 27 19 10 2 0 0 2780 2800 71 62 54 45 37 28 20 11 2 0 0 2800 2820 71 63 54 46 37 29 20 12 3 0 0 2820 2840 72 64 55 47 38 30 21 13 4 0 0 2840 2860 73 65 56 48 39 31 22 13 5 0 0 2860 2880 74 65 57 48 40 31 23 14 6 0 0 2880 2900 75 66 58 49 41 32 24 15 7 0 0 2900 2920 76 67 59 50 41 33 24 16 7 0 0 2920 2940 76 68 59 51 42 34 25 17 8 0 0 2940 2960 77 69 60 52 43 35 26 18 9 1 0 2960 2980 78 69 61 52 44 35 27 18 10 1 0 2980 3000 79 70 62 53 45 36 28 19 11 2 0 3000 3020 80 71 63 54 46 37 29 20 11 3 0 3020 3040 80 72 63 55 46 38 29 21 12 4 0 3040 3060 81 73 64 56 47 39 30 22 13 5 0 3060 3080 82 74 65 57 48 40 31 22 14 5 0 3080 3100 83 74 66 57 49 40 32 23 15 6 0 3100 3120 84 75 67 58 50 41 33 24 16 7 0 3120 3140 85 76 68 59 50 42 33 25 16 8 0 3140 3160 85 77 68 60 51 43 34 26 17 9 0 3160 3180 86 78 69 61 52 44 35 27 18 10 1 3180 3200 87 78 70 61 53 44 36 27 19 10 2 3200 3220 88 79 71 62 54 45 37 28 20 11 3 3220 3240 89 80 72 63 55 46 38 29 20 12 3 3240 3260 89 81 72 64 55 47 38 30 21 13 4 3260 3280 90 82 73 65 56 48 39 31 22 14 5 3280 3300 91 83 74 66 57 49 40 31 23 14 6 3300 3320 92 83 75 66 58 49 41 32 24 15 7

At Single Person, Married Person, or Surviving Spouse - Monthly Payroll Period 3320 3340 93 84 76 67 59 50 42 33 25 16 8 3340 3360 94 85 77 68 59 51 42 34 25 17 8 3360 3380 94 86 77 69 60 52 43 35 26 18 9 3380 3400 95 87 78 70 61 53 44 36 27 19 10 3400 3420 96 87 79 70 62 53 45 36 28 19 11 3420 3440 97 88 80 71 63 54 46 37 29 20 12 3440 3460 98 89 81 72 64 55 47 38 29 21 12 3460 3480 98 90 81 73 64 56 47 39 30 22 13 3480 3500 99 91 82 74 65 57 48 40 31 23 14 3500 3520 100 92 83 75 66 57 49 40 32 23 15 3520 3540 101 92 84 75 67 58 50 41 33 24 16 3540 3560 102 93 85 76 68 59 51 42 34 25 17 3560 3580 103 94 86 77 68 60 51 43 34 26 17 3580 3600 103 95 86 78 69 61 52 44 35 27 18 3600 3620 104 96 87 79 70 62 53 45 36 28 19 3620 3640 105 96 88 79 71 62 54 45 37 28 20 3640 3660 106 97 89 80 72 63 55 46 38 29 21 3660 3680 107 98 90 81 73 64 56 47 38 30 21 3680 3700 107 99 90 82 73 65 56 48 39 31 22 3700 3720 108 100 91 83 74 66 57 49 40 32 23 3720 3740 109 101 92 84 75 66 58 49 41 32 24 3740 3760 110 101 93 84 76 67 59 50 42 33 25 3760 3780 111 102 94 85 77 68 60 51 43 34 26 3780 3800 112 103 95 86 77 69 60 52 43 35 26 3800 3820 112 104 95 87 78 70 61 53 44 36 27 3820 3840 113 105 96 88 79 71 62 54 45 37 28 3840 3860 114 105 97 88 80 71 63 54 46 37 29 3860 3880 115 106 98 89 81 72 64 55 47 38 30 3880 3900 116 107 99 90 82 73 65 56 47 39 30 3900 3920 116 108 99 91 82 74 65 57 48 40 31 3920 3940 117 109 100 92 83 75 66 58 49 41 32 3940 3960 118 110 101 93 84 75 67 58 50 41 33 3960 3980 119 110 102 93 85 76 68 59 51 42 34 3980 4000 120 111 103 94 86 77 69 60 52 43 35 4000 4020 121 112 104 95 86 78 69 61 52 44 35 4020 4040 121 113 104 96 87 79 70 62 53 45 36 4040 4060 122 114 105 97 88 80 71 63 54 46 37 4060 4080 123 114 106 97 89 80 72 63 55 46 38 4080 4100 124 115 107 98 90 81 73 64 56 47 39 4100 4120 125 116 108 99 91 82 74 65 56 48 39 4120 4140 125 117 108 100 91 83 74 66 57 49 40 4140 4160 126 118 109 101 92 84 75 67 58 50 41 4160 4180 127 119 110 102 93 84 76 67 59 50 42 4180 4200 128 119 111 102 94 85 77 68 60 51 43 4200 4220 129 120 112 103 95 86 78 69 61 52 44 4220 4240 130 121 113 104 95 87 78 70 61 53 44 4240 4260 130 122 113 105 96 88 79 71 62 54 45 4260 4280 131 123 114 106 97 89 80 72 63 54 46 4280 4300 132 123 115 106 98 89 81 72 64 55 47 4300 4320 133 124 116 107 99 90 82 73 65 56 48 4320 4340 134 125 117 108 100 91 83 74 65 57 48 4340 4360 134 126 117 109 100 92 83 75 66 58 49 4360 4380 135 127 118 110 101 93 84 76 67 59 50 4380 4400 136 128 119 111 102 93 85 76 68 59 51 4400 4420 137 128 120 111 103 94 86 77 69 60 52 4420 4440 138 129 121 112 104 95 87 78 70 61 53 4440 4460 139 130 122 113 104 96 87 79 70 62 53 4460 4480 139 131 122 114 105 97 88 80 71 63 54 4480 4500 140 132 123 115 106 98 89 81 72 63 55 4500 4520 141 132 124 115 107 98 90 81 73 64 56

At Single Person, Married Person, or Surviving Spouse - Monthly Payroll Period 4520 4540 142 133 125 116 108 99 91 82 74 65 57 4540 4560 143 134 126 117 109 100 92 83 74 66 57 4560 4580 143 135 126 118 109 101 92 84 75 67 58 4580 4600 144 136 127 119 110 102 93 85 76 68 59 4600 4620 145 137 128 120 111 102 94 85 77 68 60 4620 4640 146 137 129 120 112 103 95 86 78 69 61 4640 4660 147 138 130 121 113 104 96 87 79 70 62 4660 4680 148 139 131 122 113 105 96 88 79 71 62 4680 4700 148 140 131 123 114 106 97 89 80 72 63 4700 4720 149 141 132 124 115 107 98 90 81 72 64 4720 4740 150 141 133 124 116 107 99 90 82 73 65 4740 4760 151 142 134 125 117 108 100 91 83 74 66 4760 4780 152 143 135 126 118 109 101 92 83 75 66 4780 4800 152 144 135 127 118 110 101 93 84 76 67 4800 4820 153 145 136 128 119 111 102 94 85 77 68 4820 4840 154 146 137 129 120 111 103 94 86 77 69 4840 4860 155 146 138 129 121 112 104 95 87 78 70 4860 4880 156 147 139 130 122 113 105 96 88 79 71 4880 4900 157 148 140 131 122 114 105 97 88 80 71 4900 4920 157 149 140 132 123 115 106 98 89 81 72 4920 4940 158 150 141 133 124 116 107 99 90 81 73 4940 4960 159 150 142 133 125 116 108 99 91 82 74 4960 4980 160 151 143 134 126 117 109 100 92 83 75 4980 5000 161 152 144 135 127 118 110 101 92 84 75 5000 5020 161 153 144 136 127 119 110 102 93 85 76 5020 5040 162 154 145 137 128 120 111 103 94 86 77 5040 5060 163 155 146 138 129 120 112 103 95 86 78 5060 5080 164 155 147 138 130 121 113 104 96 87 79 5080 5100 165 156 148 139 131 122 114 105 97 88 80 5100 5120 166 157 149 140 131 123 114 106 97 89 80 5120 5140 166 158 149 141 132 124 115 107 98 90 81 5140 5160 167 159 150 142 133 125 116 108 99 90 82 5160 5180 168 159 151 142 134 125 117 108 100 91 83 5180 5200 169 160 152 143 135 126 118 109 101 92 84 5200 5220 170 161 153 144 136 127 119 110 101 93 84 5220 5240 170 162 153 145 136 128 119 111 102 94 85 5240 5260 171 163 154 146 137 129 120 112 103 95 86 5260 5280 172 164 155 147 138 129 121 112 104 95 87 5280 5300 173 164 156 147 139 130 122 113 105 96 88 5300 5320 174 165 157 148 140 131 123 114 106 97 89 5320 5340 175 166 157 149 140 132 123 115 106 98 89 5340 5360 175 167 158 150 141 133 124 116 107 99 90 5360 5380 176 168 159 151 142 134 125 117 108 99 91 5380 5400 177 168 160 151 143 134 126 117 109 100 92 5400 5420 178 169 161 152 144 135 127 118 110 101 93 5420 5440 179 170 162 153 145 136 128 119 110 102 93 5440 5460 179 171 162 154 145 137 128 120 111 103 94 5460 5480 180 172 163 155 146 138 129 121 112 104 95 5480 5500 181 173 164 156 147 138 130 121 113 104 96 5500 5520 182 173 165 156 148 139 131 122 114 105 97 5520 5540 183 174 166 157 149 140 132 123 115 106 98 5540 5560 184 175 166 158 149 141 132 124 115 107 98 5560 5580 184 176 167 159 150 142 133 125 116 108 99 5580 5600 185 177 168 160 151 143 134 126 117 108 100 5600 5620 186 177 169 160 152 143 135 126 118 109 101 5620 5640 187 178 170 161 153 144 136 127 119 110 102 5640 5660 188 179 171 162 154 145 137 128 119 111 102 5660 5680 188 180 171 163 154 146 137 129 120 112 103 5680 5700 189 181 172 164 155 147 138 130 121 113 104 5700 5720 190 182 173 165 156 147 139 130 122 113 105

At Single Person, Married Person, or Surviving Spouse - Monthly Payroll Period 5720 5740 191 182 174 165 157 148 140 131 123 114 106 5740 5760 192 183 175 166 158 149 141 132 124 115 107 5760 5780 193 184 175 167 158 150 141 133 124 116 107 5780 5800 193 185 176 168 159 151 142 134 125 117 108 5800 5820 194 186 177 169 160 152 143 135 126 117 109 5820 5840 195 186 178 169 161 152 144 135 127 118 110 5840 5860 196 187 179 170 162 153 145 136 128 119 111 5860 5880 197 188 180 171 163 154 146 137 128 120 111 5880 5900 197 189 180 172 163 155 146 138 129 121 112 5900 5920 198 190 181 173 164 156 147 139 130 122 113 5920 5940 199 191 182 174 165 156 148 139 131 122 114 5940 5960 200 191 183 174 166 157 149 140 132 123 115 5960 5980 201 192 184 175 167 158 150 141 133 124 116 5980 6000 202 193 184 176 167 159 150 142 133 125 116 6000 6020 202 194 185 177 168 160 151 143 134 126 117 6020 6040 203 195 186 178 169 161 152 144 135 126 118 6040 6060 204 195 187 178 170 161 153 144 136 127 119 6060 6080 205 196 188 179 171 162 154 145 137 128 120 6080 6100 206 197 189 180 172 163 154 146 137 129 120 6100 6120 206 198 189 181 172 164 155 147 138 130 121 6120 6140 207 199 190 182 173 165 156 148 139 131 122 6140 6160 208 200 191 183 174 165 157 148 140 131 123 6160 6180 209 200 192 183 175 166 158 149 141 132 124 6180 6200 210 201 193 184 176 167 159 150 142 133 125 6200 6220 211 202 193 185 176 168 159 151 142 134 125 6220 6240 211 203 194 186 177 169 160 152 143 135 126 6240 6260 212 204 195 187 178 170 161 153 144 135 127 6260 6280 213 204 196 187 179 170 162 153 145 136 128 6280 6300 214 205 197 188 180 171 163 154 146 137 129 6300 6320 215 206 198 189 181 172 163 155 146 138 129 6320 6340 215 207 198 190 181 173 164 156 147 139 130 6340 6360 216 208 199 191 182 174 165 157 148 140 131 6360 6380 217 209 200 192 183 174 166 157 149 140 132 6380 6400 218 209 201 192 184 175 167 158 150 141 133 6400 6420 219 210 202 193 185 176 168 159 151 142 134 6420 6440 220 211 202 194 185 177 168 160 151 143 134 6440 6460 220 212 203 195 186 178 169 161 152 144 135 6460 6480 221 213 204 196 187 179 170 162 153 144 136 6480 6500 222 213 205 196 188 179 171 162 154 145 137 6500 6520 223 214 206 197 189 180 172 163 155 146 138 6520 6540 224 215 207 198 190 181 172 164 155 147 138 6540 6560 224 216 207 199 190 182 173 165 156 148 139 6560 6580 225 217 208 200 191 183 174 166 157 149 140 6580 6600 226 218 209 201 192 183 175 166 158 149 141 6600 6620 227 218 210 201 193 184 176 167 159 150 142 6620 6640 228 219 211 202 194 185 177 168 160 151 143 6640 6660 229 220 211 203 194 186 177 169 160 152 143 6660 6680 229 221 212 204 195 187 178 170 161 153 144 6680 6700 230 222 213 205 196 188 179 171 162 153 145 6700 6720 231 222 214 205 197 188 180 171 163 154 146 6720 6740 232 223 215 206 198 189 181 172 164 155 147 6740 6760 233 224 216 207 199 190 181 173 164 156 147 6760 6780 233 225 216 208 199 191 182 174 165 157 148 6780 6800 234 226 217 209 200 192 183 175 166 158 149 6800 6820 235 227 218 210 201 192 184 175 167 158 150 6820 6840 236 227 219 210 202 193 185 176 168 159 151 6840 6860 237 228 220 211 203 194 186 177 169 160 152 6860 6880 238 229 220 212 203 195 186 178 169 161 152 6880 6900 238 230 221 213 204 196 187 179 170 162 153 6900 6920 239 231 222 214 205 197 188 180 171 162 154

At Single Person, Married Person, or Surviving Spouse - Monthly Payroll Period 6920 6940 240 231 223 214 206 197 189 180 172 163 155 6940 6960 241 232 224 215 207 198 190 181 173 164 156 6960 6980 242 233 225 216 208 199 190 182 173 165 156 6980 7000 242 234 225 217 208 200 191 183 174 166 157 7000 7020 243 235 226 218 209 201 192 184 175 167 158 7020 7040 244 236 227 219 210 201 193 184 176 167 159 7040 7060 245 236 228 219 211 202 194 185 177 168 160 7060 7080 246 237 229 220 212 203 195 186 178 169 160 7080 7100 247 238 229 221 212 204 195 187 178 170 161 7100 7120 247 239 230 222 213 205 196 188 179 171 162 7120 7140 248 240 231 223 214 206 197 189 180 171 163 7140 7160 249 240 232 223 215 206 198 189 181 172 164 7160 7180 250 241 233 224 216 207 199 190 182 173 165 7180 7200 251 242 234 225 217 208 199 191 182 174 165 7200 7220 251 243 234 226 217 209 200 192 183 175 166 7220 7240 252 244 235 227 218 210 201 193 184 176 167 7240 7260 253 245 236 228 219 210 202 193 185 176 168 7260 7280 254 245 237 228 220 211 203 194 186 177 169 7280 7300 255 246 238 229 221 212 204 195 187 178 169 7300 7320 256 247 238 230 221 213 204 196 187 179 170 7320 7340 256 248 239 231 222 214 205 197 188 180 171 7340 7360 257 249 240 232 223 215 206 198 189 180 172 7360 7380 258 249 241 232 224 215 207 198 190 181 173 7380 7400 259 250 242 233 225 216 208 199 191 182 174 7400 7420 260 251 243 234 226 217 208 200 191 183 174 7420 7440 260 252 243 235 226 218 209 201 192 184 175 7440 7460 261 253 244 236 227 219 210 202 193 185 176 7460 7480 262 254 245 237 228 219 211 202 194 185 177 7480 7500 263 254 246 237 229 220 212 203 195 186 178 7500 7520 264 255 247 238 230 221 213 204 196 187 178 7520 7540 265 256 247 239 230 222 213 205 196 188 179 7540 7560 265 257 248 240 231 223 214 206 197 189 180 7560 7580 266 258 249 241 232 224 215 207 198 189 181 7580 7600 267 258 250 241 233 224 216 207 199 190 182 7600 7620 268 259 251 242 234 225 217 208 200 191 183 7620 7640 269 260 252 243 235 226 217 209 200 192 183 7640 7660 269 261 252 244 235 227 218 210 201 193 184 7660 7680 270 262 253 245 236 228 219 211 202 194 185 7680 7700 271 263 254 246 237 228 220 211 203 194 186 7700 7720 272 263 255 246 238 229 221 212 204 195 187 7720 7740 273 264 256 247 239 230 222 213 205 196 187 7740 7760 274 265 256 248 239 231 222 214 205 197 188 7760 7780 274 266 257 249 240 232 223 215 206 198 189 7780 7800 275 267 258 250 241 233 224 216 207 198 190 7800 7820 276 267 259 250 242 233 225 216 208 199 191 7820 7840 277 268 260 251 243 234 226 217 209 200 192 7840 7860 278 269 261 252 244 235 226 218 209 201 192 7860 7880 278 270 261 253 244 236 227 219 210 202 193 7880 7900 279 271 262 254 245 237 228 220 211 203 194 7900 7920 280 272 263 255 246 237 229 220 212 203 195 7920 7940 281 272 264 255 247 238 230 221 213 204 196 7940 7960 282 273 265 256 248 239 231 222 214 205 196 7960 7980 283 274 265 257 248 240 231 223 214 206 197 7980 8000 283 275 266 258 249 241 232 224 215 207 198 8000 8020 284 276 267 259 250 242 233 225 216 207 199 8020 8040 285 276 268 259 251 242 234 225 217 208 200 8040 8060 286 277 269 260 252 243 235 226 218 209 201 8060 8080 287 278 270 261 253 244 235 227 218 210 201 8080 8100 287 279 270 262 253 245 236 228 219 211 202 8100 8120 288 280 271 263 254 246 237 229 220 212 203

At Single Person, Married Person, or Surviving Spouse - Monthly Payroll Period 8120 8140 289 281 272 263 255 246 238 229 221 212 204 8140 8160 290 281 273 264 256 247 239 230 222 213 205 8160 8180 291 282 274 265 257 248 240 231 223 214 205 8180 8200 292 283 274 266 257 249 240 232 223 215 206 8200 8220 292 284 275 267 258 250 241 233 224 216 207 8220 8240 293 285 276 268 259 251 242 234 225 216 208 8240 8260 294 285 277 268 260 251 243 234 226 217 209 8260 8280 295 286 278 269 261 252 244 235 227 218 210 8280 8300 296 287 279 270 262 253 244 236 227 219 210 8300 8320 296 288 279 271 262 254 245 237 228 220 211 8320 8340 297 289 280 272 263 255 246 238 229 221 212 8340 8360 298 290 281 272 264 255 247 238 230 221 213 8360 8380 299 290 282 273 265 256 248 239 231 222 214 8380 8400 300 291 283 274 266 257 249 240 232 223 214 8400 8420 301 292 283 275 266 258 249 241 232 224 215 8420 8440 301 293 284 276 267 259 250 242 233 225 216 8440 8460 302 294 285 277 268 260 251 243 234 225 217 8460 8480 303 294 286 277 269 260 252 243 235 226 218 8480 8500 304 295 287 278 270 261 253 244 236 227 219 8500 8520 305 296 288 279 271 262 253 245 236 228 219 8520 8540 305 297 288 280 271 263 254 246 237 229 220 8540 8560 306 298 289 281 272 264 255 247 238 230 221 8560 8580 307 299 290 281 273 264 256 247 239 230 222 8580 8600 308 299 291 282 274 265 257 248 240 231 223 8600 8620 309 300 292 283 275 266 258 249 241 232 223 8620 8640 310 301 292 284 275 267 258 250 241 233 224 8640 8660 310 302 293 285 276 268 259 251 242 234 225 8660 8680 311 303 294 286 277 269 260 252 243 234 226 8680 8700 312 303 295 286 278 269 261 252 244 235 227 8700 8720 313 304 296 287 279 270 262 253 245 236 228 8720 8740 314 305 297 288 280 271 262 254 245 237 228 8740 8760 314 306 297 289 280 272 263 255 246 238 229 8760 8780 315 307 298 290 281 273 264 256 247 239 230 8780 8800 316 308 299 290 282 273 265 256 248 239 231 8800 8820 317 308 300 291 283 274 266 257 249 240 232 8820 8840 318 309 301 292 284 275 267 258 250 241 232 8840 8860 319 310 301 293 284 276 267 259 250 242 233 8860 8880 319 311 302 294 285 277 268 260 251 243 234 8880 8900 320 312 303 295 286 278 269 260 252 243 235 8900 8920 321 312 304 295 287 278 270 261 253 244 236 8920 8940 322 313 305 296 288 279 271 262 254 245 237 8940 8960 323 314 306 297 289 280 271 263 254 246 237 8960 8980 323 315 306 298 289 281 272 264 255 247 238 8980 9000 324 316 307 299 290 282 273 265 256 248 239 9000 9020 325 317 308 299 291 282 274 265 257 248 240 9020 9040 326 317 309 300 292 283 275 266 258 249 241 9040 9060 327 318 310 301 293 284 276 267 259 250 241 9060 9080 328 319 310 302 293 285 276 268 259 251 242 9080 9100 328 320 311 303 294 286 277 269 260 252 243 9100 9120 329 321 312 304 295 287 278 269 261 252 244 9120 9140 330 321 313 304 296 287 279 270 262 253 245 9140 9160 331 322 314 305 297 288 280 271 263 254 246 9160 9180 332 323 315 306 298 289 280 272 263 255 246 9180 9200 332 324 315 307 298 290 281 273 264 256 247 9200 9220 333 325 316 308 299 291 282 274 265 257 248 9220 9240 334 326 317 308 300 291 283 274 266 257 249 9240 9260 335 326 318 309 301 292 284 275 267 258 250 9260 9280 336 327 319 310 302 293 285 276 268 259 250 9280 9300 337 328 319 311 302 294 285 277 268 260 251 9300 9320 337 329 320 312 303 295 286 278 269 261 252

At Single Person, Married Person, or Surviving Spouse - Monthly Payroll Period 10520 and over use the percentage method beginning on page 17. 9320 9340 338 330 321 313 304 296 287 278 270 261 253 9340 9360 339 330 322 313 305 296 288 279 271 262 254 9360 9380 340 331 323 314 306 297 289 280 272 263 255 9380 9400 341 332 324 315 307 298 289 281 272 264 255 9400 9420 341 333 324 316 307 299 290 282 273 265 256 9420 9440 342 334 325 317 308 300 291 283 274 266 257 9440 9460 343 335 326 317 309 300 292 283 275 266 258 9460 9480 344 335 327 318 310 301 293 284 276 267 259 9480 9500 345 336 328 319 311 302 294 285 277 268 259 9500 9520 346 337 328 320 311 303 294 286 277 269 260 9520 9540 346 338 329 321 312 304 295 287 278 270 261 9540 9560 347 339 330 322 313 305 296 287 279 270 262 9560 9580 348 339 331 322 314 305 297 288 280 271 263 9580 9600 349 340 332 323 315 306 298 289 281 272 264 9600 9620 350 341 333 324 316 307 298 290 281 273 264 9620 9640 350 342 333 325 316 308 299 291 282 274 265 9640 9660 351 343 334 326 317 309 300 292 283 275 266 9660 9680 352 344 335 326 318 309 301 292 284 275 267 9680 9700 353 344 336 327 319 310 302 293 285 276 268 9700 9720 354 345 337 328 320 311 303 294 286 277 268 9720 9740 355 346 337 329 320 312 303 295 286 278 269 9740 9760 355 347 338 330 321 313 304 296 287 279 270 9760 9780 356 348 339 331 322 314 305 296 288 279 271 9780 9800 357 348 340 331 323 314 306 297 289 280 272 9800 9820 358 349 341 332 324 315 307 298 290 281 273 9820 9840 359 350 342 333 325 316 307 299 290 282 273 9840 9860 359 351 342 334 325 317 308 300 291 283 274 9860 9880 360 352 343 335 326 318 309 301 292 284 275 9880 9900 361 353 344 335 327 318 310 301 293 284 276 9900 9920 362 353 345 336 328 319 311 302 294 285 277 9920 9940 363 354 346 337 329 320 312 303 295 286 277 9940 9960 363 355 346 338 329 321 312 304 295 287 278 9960 9980 364 356 347 339 330 322 313 305 296 288 279 9980 10000 365 357 348 340 331 323 314 305 297 288 280 10000 10020 366 357 349 340 332 323 315 306 298 289 281 10020 10040 367 358 350 341 333 324 316 307 299 290 282 10040 10060 368 359 351 342 334 325 316 308 299 291 282 10060 10080 368 360 351 343 334 326 317 309 300 292 283 10080 10100 369 361 352 344 335 327 318 310 301 293 284 10100 10120 370 362 353 344 336 327 319 310 302 293 285 10120 10140 371 362 354 345 337 328 320 311 303 294 286 10140 10160 372 363 355 346 338 329 321 312 304 295 286 10160 10180 372 364 355 347 338 330 321 313 304 296 287 10180 10200 373 365 356 348 339 331 322 314 305 297 288 10200 10220 374 366 357 349 340 332 323 314 306 297 289 10220 10240 375 366 358 349 341 332 324 315 307 298 290 10240 10260 376 367 359 350 342 333 325 316 308 299 291 10260 10280 377 368 360 351 343 334 325 317 308 300 291 10280 10300 377 369 360 352 343 335 326 318 309 301 292 10300 10320 378 370 361 353 344 336 327 319 310 302 293 10320 10340 379 371 362 353 345 336 328 319 311 302 294 10340 10360 380 371 363 354 346 337 329 320 312 303 295 10360 10380 381 372 364 355 347 338 330 321 313 304 295 10380 10400 381 373 364 356 347 339 330 322 313 305 296 10400 10420 382 374 365 357 348 340 331 323 314 306 297 10420 10440 383 375 366 358 349 341 332 323 315 306 298 10440 10460 384 375 367 358 350 341 333 324 316 307 299 10460 10480 385 376 368 359 351 342 334 325 317 308 300 10480 10500 386 377 369 360 352 343 334 326 317 309 300 10500 10520 386 378 369 361 352 344 335 327 318 310 301

At Head of Household - Weekly Payroll Period 0 375 0 0 0 0 0 0 0 0 0 0 0 375 390 1 0 0 0 0 0 0 0 0 0 0 390 405 1 0 0 0 0 0 0 0 0 0 0 405 420 2 0 0 0 0 0 0 0 0 0 0 420 435 2 0 0 0 0 0 0 0 0 0 0 435 450 3 1 0 0 0 0 0 0 0 0 0 450 465 4 2 0 0 0 0 0 0 0 0 0 465 480 4 2 0 0 0 0 0 0 0 0 0 480 495 5 3 1 0 0 0 0 0 0 0 0 495 510 6 4 2 0 0 0 0 0 0 0 0 510 525 6 4 2 0 0 0 0 0 0 0 0 525 540 7 5 3 1 0 0 0 0 0 0 0 540 555 7 5 3 1 0 0 0 0 0 0 0 555 570 8 6 4 2 0 0 0 0 0 0 0 570 585 9 7 5 3 1 0 0 0 0 0 0 585 600 9 7 5 3 1 0 0 0 0 0 0 600 615 10 8 6 4 2 0 0 0 0 0 0 615 630 10 8 6 5 3 1 0 0 0 0 0 630 645 11 9 7 5 3 1 0 0 0 0 0 645 660 12 10 8 6 4 2 0 0 0 0 0 660 675 12 10 8 6 4 2 0 0 0 0 0 675 690 13 11 9 7 5 3 1 0 0 0 0 690 705 13 12 10 8 6 4 2 0 0 0 0 705 720 14 12 10 8 6 4 2 0 0 0 0 720 735 15 13 11 9 7 5 3 1 0 0 0 735 750 15 13 11 9 7 5 4 2 0 0 0 750 765 16 14 12 10 8 6 4 2 0 0 0 765 780 17 15 13 11 9 7 5 3 1 0 0 780 795 17 15 13 11 9 7 5 3 1 0 0 795 810 18 16 14 12 10 8 6 4 2 0 0 810 825 18 16 14 12 11 9 7 5 3 1 0 825 840 19 17 15 13 11 9 7 5 3 1 0 840 855 20 18 16 14 12 10 8 6 4 2 0 855 870 20 18 16 14 12 10 8 6 5 3 1 870 885 21 19 17 15 13 11 9 7 5 3 1 885 900 21 19 18 16 14 12 10 8 6 4 2 900 915 22 20 18 16 14 12 10 8 6 4 2 915 930 23 21 19 17 15 13 11 9 7 5 3 930 945 23 21 19 17 15 13 12 10 8 6 4 945 960 24 22 20 18 16 14 12 10 8 6 4 960 975 25 23 21 19 17 15 13 11 9 7 5 975 990 25 23 21 19 17 15 13 11 9 7 5 990 1005 26 24 22 20 18 16 14 12 10 8 6 1005 1020 26 24 22 20 19 17 15 13 11 9 7 1020 1035 27 25 23 21 19 17 15 13 11 9 7 1035 1050 28 26 24 22 20 18 16 14 12 10 8 1050 1065 28 26 24 22 20 18 16 14 12 11 9 1065 1080 29 27 25 23 21 19 17 15 13 11 9 1080 1095 29 27 26 24 22 20 18 16 14 12 10 1095 1110 30 28 26 24 22 20 18 16 14 12 10 1110 1125 31 29 27 25 23 21 19 17 15 13 11 1125 1140 31 29 27 25 23 21 19 18 16 14 12 1140 1155 32 30 28 26 24 22 20 18 16 14 12 1155 1170 33 31 29 27 25 23 21 19 17 15 13 1170 1185 33 31 29 27 25 23 21 19 17 15 13 1185 1200 34 32 30 28 26 24 22 20 18 16 14 1200 1215 34 32 30 28 26 25 23 21 19 17 15 1215 1230 35 33 31 29 27 25 23 21 19 17 15 1230 1245 36 34 32 30 28 26 24 22 20 18 16 1245 1260 36 34 32 30 28 26 24 22 20 18 17

At Head of Household - Weekly Payroll Period 2160 and over use the percentage method beginning on page 17. 1260 1275 37 35 33 31 29 27 25 23 21 19 17 1275 1290 37 35 33 32 30 28 26 24 22 20 18 1290 1305 38 36 34 32 30 28 26 24 22 20 18 1305 1320 39 37 35 33 31 29 27 25 23 21 19 1320 1335 39 37 35 33 31 29 27 25 24 22 20 1335 1350 40 38 36 34 32 30 28 26 24 22 20 1350 1365 40 39 37 35 33 31 29 27 25 23 21 1365 1380 41 39 37 35 33 31 29 27 25 23 21 1380 1395 42 40 38 36 34 32 30 28 26 24 22 1395 1410 42 40 38 36 34 32 31 29 27 25 23 1410 1425 43 41 39 37 35 33 31 29 27 25 23 1425 1440 44 42 40 38 36 34 32 30 28 26 24 1440 1455 44 42 40 38 36 34 32 30 28 26 24 1455 1470 45 43 41 39 37 35 33 31 29 27 25 1470 1485 45 43 41 39 38 36 34 32 30 28 26 1485 1500 46 44 42 40 38 36 34 32 30 28 26 1500 1515 47 45 43 41 39 37 35 33 31 29 27 1515 1530 47 45 43 41 39 37 35 33 31 30 28 1530 1545 48 46 44 42 40 38 36 34 32 30 28 1545 1560 48 46 45 43 41 39 37 35 33 31 29 1560 1575 49 47 45 43 41 39 37 35 33 31 29 1575 1590 50 48 46 44 42 40 38 36 34 32 30 1590 1605 50 48 46 44 42 40 38 37 35 33 31 1605 1620 51 49 47 45 43 41 39 37 35 33 31 1620 1635 52 50 48 46 44 42 40 38 36 34 32 1635 1650 52 50 48 46 44 42 40 38 36 34 32 1650 1665 53 51 49 47 45 43 41 39 37 35 33 1665 1680 53 51 49 47 45 44 42 40 38 36 34 1680 1695 54 52 50 48 46 44 42 40 38 36 34 1695 1710 55 53 51 49 47 45 43 41 39 37 35 1710 1725 55 53 51 49 47 45 43 41 39 38 36 1725 1740 56 54 52 50 48 46 44 42 40 38 36 1740 1755 56 54 52 51 49 47 45 43 41 39 37 1755 1770 57 55 53 51 49 47 45 43 41 39 37 1770 1785 58 56 54 52 50 48 46 44 42 40 38 1785 1800 58 56 54 52 50 48 46 45 43 41 39 1800 1815 59 57 55 53 51 49 47 45 43 41 39 1815 1830 59 58 56 54 52 50 48 46 44 42 40 1830 1845 60 58 56 54 52 50 48 46 44 42 40 1845 1860 61 59 57 55 53 51 49 47 45 43 41 1860 1875 61 59 57 55 53 52 50 48 46 44 42 1875 1890 62 60 58 56 54 52 50 48 46 44 42 1890 1905 63 61 59 57 55 53 51 49 47 45 43 1905 1920 63 61 59 57 55 53 51 49 47 45 44 1920 1935 64 62 60 58 56 54 52 50 48 46 44 1935 1950 64 62 60 59 57 55 53 51 49 47 45 1950 1965 65 63 61 59 57 55 53 51 49 47 45 1965 1980 66 64 62 60 58 56 54 52 50 48 46 1980 1995 66 64 62 60 58 56 54 52 51 49 47 1995 2010 67 65 63 61 59 57 55 53 51 49 47 2010 2025 67 66 64 62 60 58 56 54 52 50 48 2025 2040 68 66 64 62 60 58 56 54 52 50 48 2040 2055 69 67 65 63 61 59 57 55 53 51 49 2055 2070 69 67 65 63 61 59 58 56 54 52 50 2070 2085 70 68 66 64 62 60 58 56 54 52 50 2085 2100 71 69 67 65 63 61 59 57 55 53 51 2100 21 15 71 69 67 65 63 61 59 57 55 53 51 2115 2130 72 70 68 66 64 62 60 58 56 54 52 2130 2145 72 70 68 66 65 63 61 59 57 55 53 2145 2160 73 71 69 67 65 63 61 59 57 55 53

At Head of Household - Biweekly Payroll Period 0 745 0 0 0 0 0 0 0 0 0 0 0 745 760 1 0 0 0 0 0 0 0 0 0 0 760 775 1 0 0 0 0 0 0 0 0 0 0 775 790 2 0 0 0 0 0 0 0 0 0 0 790 805 3 0 0 0 0 0 0 0 0 0 0 805 820 3 0 0 0 0 0 0 0 0 0 0 820 835 4 0 0 0 0 0 0 0 0 0 0 835 850 4 0 0 0 0 0 0 0 0 0 0 850 865 5 1 0 0 0 0 0 0 0 0 0 865 880 6 2 0 0 0 0 0 0 0 0 0 880 895 6 2 0 0 0 0 0 0 0 0 0 895 910 7 3 0 0 0 0 0 0 0 0 0 910 925 7 4 0 0 0 0 0 0 0 0 0 925 940 8 4 0 0 0 0 0 0 0 0 0 940 955 9 5 1 0 0 0 0 0 0 0 0 955 970 9 5 1 0 0 0 0 0 0 0 0 970 985 10 6 2 0 0 0 0 0 0 0 0 985 1000 11 7 3 0 0 0 0 0 0 0 0 1000 1015 11 7 3 0 0 0 0 0 0 0 0 1015 1030 12 8 4 0 0 0 0 0 0 0 0 1030 1045 12 8 4 1 0 0 0 0 0 0 0 1045 1060 13 9 5 1 0 0 0 0 0 0 0 1060 1075 14 10 6 2 0 0 0 0 0 0 0 1075 1090 14 10 6 2 0 0 0 0 0 0 0 1090 1105 15 11 7 3 0 0 0 0 0 0 0 1105 1120 15 11 8 4 0 0 0 0 0 0 0 1120 1135 16 12 8 4 0 0 0 0 0 0 0 1135 1150 17 13 9 5 1 0 0 0 0 0 0 1150 1165 17 13 9 5 2 0 0 0 0 0 0 1165 1180 18 14 10 6 2 0 0 0 0 0 0 1195 18 15 11 7 3 0 0 0 0 0 0 1195 1210 19 15 11 7 3 0 0 0 0 0 0 1210 1225 20 16 12 8 4 0 0 0 0 0 0 1225 1240 20 16 12 9 5 1 0 0 0 0 0 1240 1255 21 17 13 9 5 1 0 0 0 0 0 1255 1270 22 18 14 10 6 2 0 0 0 0 0 1270 1285 22 18 14 10 6 3 0 0 0 0 0 1285 1300 23 19 15 11 7 3 0 0 0 0 0 1300 1315 23 19 16 12 8 4 0 0 0 0 0 1315 1330 24 20 16 12 8 4 0 0 0 0 0 1330 1345 25 21 17 13 9 5 1 0 0 0 0 1345 1360 25 21 17 13 10 6 2 0 0 0 0 1360 1375 26 22 18 14 10 6 2 0 0 0 0 1375 1390 26 23 19 15 11 7 3 0 0 0 0 1390 1405 27 23 19 15 11 7 3 0 0 0 0 1405 1420 28 24 20 16 12 8 4 0 0 0 0 1420 1435 28 24 20 17 13 9 5 1 0 0 0 1435 1450 29 25 21 17 13 9 5 1 0 0 0 1450 1465 30 26 22 18 14 10 6 2 0 0 0 1465 1480 30 26 22 18 14 10 7 3 0 0 0 1480 1495 31 27 23 19 15 11 7 3 0 0 0 1495 1510 31 27 24 20 16 12 8 4 0 0 0 1510 1525 32 28 24 20 16 12 8 4 1 0 0 1525 1540 33 29 25 21 17 13 9 5 1 0 0 1540 1555 33 29 25 21 17 14 10 6 2 0 0 1555 1570 34 30 26 22 18 14 10 6 2 0 0 1570 1585 34 31 27 23 19 15 11 7 3 0 0 1585 1600 35 31 27 23 19 15 11 8 4 0 0 1600 1615 36 32 28 24 20 16 12 8 4 0 0 1615 1630 36 32 28 24 21 17 13 9 5 1 0

At Head of Household - Biweekly Payroll Period 1630 1645 37 33 29 25 21 17 13 9 5 1 0 1645 1660 38 34 30 26 22 18 14 10 6 2 0 1660 1675 38 34 30 26 22 18 15 11 7 3 0 1675 1690 39 35 31 27 23 19 15 11 7 3 0 1690 1705 39 35 31 28 24 20 16 12 8 4 0 1705 1720 40 36 32 28 24 20 16 12 8 5 1 1720 1735 41 37 33 29 25 21 17 13 9 5 1 1735 1750 41 37 33 29 25 22 18 14 10 6 2 1750 1765 42 38 34 30 26 22 18 14 10 6 2 1765 1780 42 38 35 31 27 23 19 15 11 7 3 1780 1795 43 39 35 31 27 23 19 15 12 8 4 1795 1810 44 40 36 32 28 24 20 16 12 8 4 1810 1825 44 40 36 32 29 25 21 17 13 9 5 1825 1840 45 41 37 33 29 25 21 17 13 9 6 1840 1855 45 42 38 34 30 26 22 18 14 10 6 1855 1870 46 42 38 34 30 26 22 19 15 11 7 1870 1885 47 43 39 35 31 27 23 19 15 11 7 1885 1900 47 43 39 36 32 28 24 20 16 12 8 1900 1915 48 44 40 36 32 28 24 20 16 13 9 1915 1930 49 45 41 37 33 29 25 21 17 13 9 1930 1945 49 45 41 37 33 29 26 22 18 14 10 1945 1960 50 46 42 38 34 30 26 22 18 14 10 1960 1975 50 46 43 39 35 31 27 23 19 15 11 1975 1990 51 47 43 39 35 31 27 23 20 16 12 1990 2005 52 48 44 40 36 32 28 24 20 16 12 2005 2020 52 48 44 40 36 33 29 25 21 17 13 2020 2035 53 49 45 41 37 33 29 25 21 17 14 2035 2050 53 50 46 42 38 34 30 26 22 18 14 2050 2065 54 50 46 42 38 34 30 27 23 19 15 2065 2080 55 51 47 43 39 35 31 27 23 19 15 2080 2095 55 51 47 43 40 36 32 28 24 20 16 2095 21 10 56 52 48 44 40 36 32 28 24 21 17 2110 2125 57 53 49 45 41 37 33 29 25 21 17 2125 2140 57 53 49 45 41 37 34 30 26 22 18 2140 2155 58 54 50 46 42 38 34 30 26 22 18 2155 2170 58 54 50 47 43 39 35 31 27 23 19 2170 2185 59 55 51 47 43 39 35 31 28 24 20 2185 2200 60 56 52 48 44 40 36 32 28 24 20 2200 2215 60 56 52 48 44 41 37 33 29 25 21 2215 2230 61 57 53 49 45 41 37 33 29 25 21 2230 2245 61 57 54 50 46 42 38 34 30 26 22 2245 2260 62 58 54 50 46 42 38 35 31 27 23 2260 2275 63 59 55 51 47 43 39 35 31 27 23 2275 2290 63 59 55 51 48 44 40 36 32 28 24 2290 2305 64 60 56 52 48 44 40 36 32 28 25 2305 2320 64 61 57 53 49 45 41 37 33 29 25 2320 2335 65 61 57 53 49 45 42 38 34 30 26 2335 2350 66 62 58 54 50 46 42 38 34 30 26 2350 2365 66 62 58 55 51 47 43 39 35 31 27 2365 2380 67 63 59 55 51 47 43 39 35 32 28 2380 2395 68 64 60 56 52 48 44 40 36 32 28 2395 2410 68 64 60 56 52 49 45 41 37 33 29 2410 2425 69 65 61 57 53 49 45 41 37 33 29 2425 2440 69 65 62 58 54 50 46 42 38 34 30 2440 2455 70 66 62 58 54 50 46 42 39 35 31 2455 2470 71 67 63 59 55 51 47 43 39 35 31 2470 2485 71 67 63 59 56 52 48 44 40 36 32 2485 2500 72 68 64 60 56 52 48 44 40 36 33 2500 2515 72 69 65 61 57 53 49 45 41 37 33 2515 2530 73 69 65 61 57 53 49 46 42 38 34

At Head of Household - Biweekly Payroll Period 2530 2545 74 70 66 62 58 54 50 46 42 38 34 2545 2560 74 70 66 63 59 55 51 47 43 39 35 2560 2575 75 71 67 63 59 55 51 47 43 40 36 2575 2590 76 72 68 64 60 56 52 48 44 40 36 2590 2605 76 72 68 64 60 56 53 49 45 41 37 2605 2620 77 73 69 65 61 57 53 49 45 41 37 2620 2635 77 73 70 66 62 58 54 50 46 42 38 2635 2650 78 74 70 66 62 58 54 50 47 43 39 2650 2665 79 75 71 67 63 59 55 51 47 43 39 2665 2680 79 75 71 67 63 60 56 52 48 44 40 2680 2695 80 76 72 68 64 60 56 52 48 44 41 2695 2710 80 77 73 69 65 61 57 53 49 45 41 2710 2725 81 77 73 69 65 61 57 54 50 46 42 2725 2740 82 78 74 70 66 62 58 54 50 46 42 2740 2755 82 78 74 70 67 63 59 55 51 47 43 2755 2770 83 79 75 71 67 63 59 55 51 48 44 2770 2785 84 80 76 72 68 64 60 56 52 48 44 2785 2800 84 80 76 72 68 64 61 57 53 49 45 2800 2815 85 81 77 73 69 65 61 57 53 49 45 2815 2830 85 81 77 74 70 66 62 58 54 50 46 2830 2845 86 82 78 74 70 66 62 58 55 51 47 2845 2860 87 83 79 75 71 67 63 59 55 51 47 2860 2875 87 83 79 75 71 68 64 60 56 52 48 2875 2890 88 84 80 76 72 68 64 60 56 52 48 2890 2905 88 84 81 77 73 69 65 61 57 53 49 2905 2920 89 85 81 77 73 69 65 62 58 54 50 2920 2935 90 86 82 78 74 70 66 62 58 54 50 2935 2950 90 86 82 78 75 71 67 63 59 55 51 2950 2965 91 87 83 79 75 71 67 63 59 55 52 2965 2980 91 88 84 80 76 72 68 64 60 56 52 2980 2995 92 88 84 80 76 72 69 65 61 57 53 2995 3010 93 89 85 81 77 73 69 65 61 57 53 3010 3025 93 89 85 82 78 74 70 66 62 58 54 3025 3040 94 90 86 82 78 74 70 66 62 59 55 3040 3055 95 91 87 83 79 75 71 67 63 59 55 3055 3070 95 91 87 83 79 76 72 68 64 60 56 3070 3085 96 92 88 84 80 76 72 68 64 60 56 3085 3100 96 92 89 85 81 77 73 69 65 61 57 3100 31 15 97 93 89 85 81 77 73 69 66 62 58 3115 3130 98 94 90 86 82 78 74 70 66 62 58 3130 3145 98 94 90 86 83 79 75 71 67 63 59 3145 3160 99 95 91 87 83 79 75 71 67 63 60 3160 3175 99 96 92 88 84 80 76 72 68 64 60 3175 3190 100 96 92 88 84 80 76 73 69 65 61 3190 3205 101 97 93 89 85 81 77 73 69 65 61 3205 3220 101 97 93 90 86 82 78 74 70 66 62 3220 3235 102 98 94 90 86 82 78 74 70 67 63 3235 3250 103 99 95 91 87 83 79 75 71 67 63 3250 3265 103 99 95 91 87 83 80 76 72 68 64 3265 3280 104 100 96 92 88 84 80 76 72 68 64 3280 3295 104 100 97 93 89 85 81 77 73 69 65 3295 3310 105 101 97 93 89 85 81 77 74 70 66 3310 3325 106 102 98 94 90 86 82 78 74 70 66 3325 3340 106 102 98 94 90 87 83 79 75 71 67 3340 3355 107 103 99 95 91 87 83 79 75 71 68 3355 3370 107 104 100 96 92 88 84 80 76 72 68 3370 3385 108 104 100 96 92 88 84 81 77 73 69 3385 3400 109 105 101 97 93 89 85 81 77 73 69 3400 3415 109 105 101 97 94 90 86 82 78 74 70 3415 3430 110 106 102 98 94 90 86 82 78 75 71

At Head of Household - Biweekly Payroll Period 4325 and over use the percentage method beginning on page 17. 3430 3445 111 107 103 99 95 91 87 83 79 75 71 3445 3460 111 107 103 99 95 91 88 84 80 76 72 3460 3475 112 108 104 100 96 92 88 84 80 76 72 3475 3490 112 108 104 101 97 93 89 85 81 77 73 3490 3505 113 109 105 101 97 93 89 85 82 78 74 3505 3520 114 110 106 102 98 94 90 86 82 78 74 3520 3535 114 110 106 102 98 95 91 87 83 79 75 3535 3550 115 111 107 103 99 95 91 87 83 79 75 3550 3565 115 111 108 104 100 96 92 88 84 80 76 3565 3580 116 112 108 104 100 96 92 89 85 81 77 3580 3595 117 113 109 105 101 97 93 89 85 81 77 3595 3610 117 113 109 105 102 98 94 90 86 82 78 3610 3625 118 114 110 106 102 98 94 90 86 82 79 3625 3640 118 115 111 107 103 99 95 91 87 83 79 3640 3655 119 115 111 107 103 99 96 92 88 84 80 3655 3670 120 116 112 108 104 100 96 92 88 84 80 3670 3685 120 116 112 109 105 101 97 93 89 85 81 3685 3700 121 117 113 109 105 101 97 93 89 86 82 3700 3715 122 118 114 110 106 102 98 94 90 86 82 3715 3730 122 118 114 110 106 103 99 95 91 87 83 3730 3745 123 119 115 111 107 103 99 95 91 87 83 3745 3760 123 119 116 112 108 104 100 96 92 88 84 3760 3775 124 120 116 112 108 104 100 96 93 89 85 3775 3790 125 121 117 113 109 105 101 97 93 89 85 3790 3805 125 121 117 113 110 106 102 98 94 90 86 3805 3820 126 122 118 114 110 106 102 98 94 90 87 3820 3835 126 123 119 115 111 107 103 99 95 91 87 3835 3850 127 123 119 115 111 107 103 100 96 92 88 3850 3865 128 124 120 116 112 108 104 100 96 92 88 3865 3880 128 124 120 117 113 109 105 101 97 93 89 3880 3895 129 125 121 117 113 109 105 101 97 94 90 3895 3910 130 126 122 118 114 110 106 102 98 94 90 3910 3925 130 126 122 118 114 110 107 103 99 95 91 3925 3940 131 127 123 119 115 111 107 103 99 95 91 3940 3955 131 127 124 120 116 112 108 104 100 96 92 3955 3970 132 128 124 120 116 112 108 104 101 97 93 3970 3985 133 129 125 121 117 113 109 105 101 97 93 3985 4000 133 129 125 121 117 114 110 106 102 98 94 4000 4015 134 130 126 122 118 114 110 106 102 98 94 4015 4030 134 131 127 123 119 115 111 107 103 99 95 4030 4045 135 131 127 123 119 115 111 108 104 100 96 4045 4060 136 132 128 124 120 116 112 108 104 100 96 4060 4075 136 132 128 124 121 117 113 109 105 101 97 4075 4090 137 133 129 125 121 117 113 109 105 101 98 4090 4105 138 134 130 126 122 118 114 110 106 102 98 4105 4120 138 134 130 126 122 118 115 111 107 103 99 4120 4135 139 135 131 127 123 119 115 111 107 103 99 4135 4150 139 135 131 128 124 120 116 112 108 104 100 4150 4165 140 136 132 128 124 120 116 112 108 105 101 4165 4180 141 137 133 129 125 121 117 113 109 105 101 4180 4195 141 137 133 129 125 122 118 114 110 106 102 4195 4210 142 138 134 130 126 122 118 114 110 106 102 4210 4225 142 138 135 131 127 123 119 115 111 107 103 4225 4240 143 139 135 131 127 123 119 115 112 108 104 4240 4255 144 140 136 132 128 124 120 116 112 108 104 4255 4270 144 140 136 132 129 125 121 117 113 109 105 4270 4285 145 141 137 133 129 125 121 117 113 109 106 4285 4300 145 142 138 134 130 126 122 118 114 110 106 4300 4315 146 142 138 134 130 126 122 119 115 111 107 4315 4330 147 143 139 135 131 127 123 119 115 111 107

At Head of Household - Semimonthly Payroll Period 0 805 0 0 0 0 0 0 0 0 0 0 0 805 820 1 0 0 0 0 0 0 0 0 0 0 820 835 1 0 0 0 0 0 0 0 0 0 0 835 850 2 0 0 0 0 0 0 0 0 0 0 850 865 2 0 0 0 0 0 0 0 0 0 0 865 880 3 0 0 0 0 0 0 0 0 0 0 880 895 4 0 0 0 0 0 0 0 0 0 0 895 910 4 0 0 0 0 0 0 0 0 0 0 910 925 5 1 0 0 0 0 0 0 0 0 0 925 940 6 1 0 0 0 0 0 0 0 0 0 940 955 6 2 0 0 0 0 0 0 0 0 0 955 970 7 3 0 0 0 0 0 0 0 0 0 970 985 7 3 0 0 0 0 0 0 0 0 0 985 1000 8 4 0 0 0 0 0 0 0 0 0 1000 1015 9 4 0 0 0 0 0 0 0 0 0 1015 1030 9 5 1 0 0 0 0 0 0 0 0 1030 1045 10 6 1 0 0 0 0 0 0 0 0 1045 1060 10 6 2 0 0 0 0 0 0 0 0 1060 1075 11 7 3 0 0 0 0 0 0 0 0 1075 1090 12 7 3 0 0 0 0 0 0 0 0 1090 1105 12 8 4 0 0 0 0 0 0 0 0 1105 1120 13 9 4 0 0 0 0 0 0 0 0 1120 1135 14 9 5 1 0 0 0 0 0 0 0 1135 1150 14 10 6 1 0 0 0 0 0 0 0 1150 1165 15 10 6 2 0 0 0 0 0 0 0 1165 1180 15 11 7 3 0 0 0 0 0 0 0 1180 1195 16 12 7 3 0 0 0 0 0 0 0 1195 1210 17 12 8 4 0 0 0 0 0 0 0 1210 1225 17 13 9 4 0 0 0 0 0 0 0 1225 1240 18 14 9 5 1 0 0 0 0 0 0 1240 1255 18 14 10 6 1 0 0 0 0 0 0 1255 1270 19 15 11 6 2 0 0 0 0 0 0 1270 1285 20 15 11 7 3 0 0 0 0 0 0 1285 1300 20 16 12 7 3 0 0 0 0 0 0 1300 1315 21 17 12 8 4 0 0 0 0 0 0 1315 1330 21 17 13 9 4 0 0 0 0 0 0 1330 1345 22 18 14 9 5 1 0 0 0 0 0 1345 1360 23 18 14 10 6 1 0 0 0 0 0 1360 1375 23 19 15 11 6 2 0 0 0 0 0 1375 1390 24 20 15 11 7 3 0 0 0 0 0 1390 1405 25 20 16 12 8 3 0 0 0 0 0 1405 1420 25 21 17 12 8 4 0 0 0 0 0 1420 1435 26 22 17 13 9 4 0 0 0 0 0 1435 1450 26 22 18 14 9 5 1 0 0 0 0 1450 1465 27 23 18 14 10 6 1 0 0 0 0 1465 1480 28 23 19 15 11 6 2 0 0 0 0 1480 1495 28 24 20 15 11 7 3 0 0 0 0 1495 1510 29 25 20 16 12 8 3 0 0 0 0 1510 1525 29 25 21 17 12 8 4 0 0 0 0 1525 1540 30 26 22 17 13 9 5 0 0 0 0 1540 1555 31 26 22 18 14 9 5 1 0 0 0 1555 1570 31 27 23 19 14 10 6 1 0 0 0 1570 1585 32 28 23 19 15 11 6 2 0 0 0 1585 1600 33 28 24 20 15 11 7 3 0 0 0 1600 1615 33 29 25 20 16 12 8 3 0 0 0 1615 1630 34 30 25 21 17 12 8 4 0 0 0 1630 1645 34 30 26 22 17 13 9 5 0 0 0 1645 1660 35 31 26 22 18 14 9 5 1 0 0 1660 1675 36 31 27 23 19 14 10 6 2 0 0 1675 1690 36 32 28 23 19 15 11 6 2 0 0

At Head of Household - Semimonthly Payroll Period 1690 1705 37 33 28 24 20 16 11 7 3 0 0 1705 1720 37 33 29 25 20 16 12 8 3 0 0 1720 1735 38 34 30 25 21 17 13 8 4 0 0 1735 1750 39 34 30 26 22 17 13 9 5 0 0 1750 1765 39 35 31 27 22 18 14 9 5 1 0 1765 1780 40 36 31 27 23 19 14 10 6 2 0 1780 1795 41 36 32 28 23 19 15 11 6 2 0 1795 1810 41 37 33 28 24 20 16 11 7 3 0 1810 1825 42 37 33 29 25 20 16 12 8 3 0 1825 1840 42 38 34 30 25 21 17 13 8 4 0 1840 1855 43 39 34 30 26 22 17 13 9 5 0 1855 1870 44 39 35 31 27 22 18 14 10 5 1 1870 1885 44 40 36 31 27 23 19 14 10 6 2 1885 1900 45 41 36 32 28 24 19 15 11 6 2 1900 1915 45 41 37 33 28 24 20 16 11 7 3 1915 1930 46 42 38 33 29 25 20 16 12 8 3 1930 1945 47 42 38 34 30 25 21 17 13 8 4 1945 1960 47 43 39 34 30 26 22 17 13 9 5 1960 1975 48 44 39 35 31 27 22 18 14 10 5 1975 1990 48 44 40 36 31 27 23 19 14 10 6 1990 2005 49 45 41 36 32 28 24 19 15 11 7 2005 2020 50 45 41 37 33 28 24 20 16 11 7 2020 2035 50 46 42 38 33 29 25 21 16 12 8 2035 2050 51 47 42 38 34 30 25 21 17 13 8 2050 2065 52 47 43 39 35 30 26 22 17 13 9 2065 2080 52 48 44 39 35 31 27 22 18 14 10 2080 2095 53 49 44 40 36 31 27 23 19 14 10 2095 2110 53 49 45 41 36 32 28 24 19 15 11 2110 2125 54 50 45 41 37 33 28 24 20 16 11 2125 2140 55 50 46 42 38 33 29 25 21 16 12 2140 2155 55 51 47 42 38 34 30 25 21 17 13 2155 2170 56 52 47 43 39 35 30 26 22 18 13 2170 2185 56 52 48 44 39 35 31 27 22 18 14 2185 2200 57 53 49 44 40 36 32 27 23 19 14 2200 2215 58 53 49 45 41 36 32 28 24 19 15 2215 2230 58 54 50 46 41 37 33 28 24 20 16 2230 2245 59 55 50 46 42 38 33 29 25 21 16 2245 2260 60 55 51 47 42 38 34 30 25 21 17 2260 2275 60 56 52 47 43 39 35 30 26 22 18 2275 2290 61 57 52 48 44 39 35 31 27 22 18 2290 2305 61 57 53 49 44 40 36 32 27 23 19 2305 2320 62 58 53 49 45 41 36 32 28 24 19 2320 2335 63 58 54 50 46 41 37 33 29 24 20 2335 2350 63 59 55 50 46 42 38 33 29 25 21 2350 2365 64 60 55 51 47 43 38 34 30 25 21 2365 2380 64 60 56 52 47 43 39 35 30 26 22 2380 2395 65 61 57 52 48 44 39 35 31 27 22 2395 2410 66 61 57 53 49 44 40 36 32 27 23 2410 2425 66 62 58 54 49 45 41 36 32 28 24 2425 2440 67 63 58 54 50 46 41 37 33 29 24 2440 2455 68 63 59 55 50 46 42 38 33 29 25 2455 2470 68 64 60 55 51 47 43 38 34 30 26 2470 2485 69 64 60 56 52 47 43 39 35 30 26 2485 2500 69 65 61 57 52 48 44 40 35 31 27 2500 2515 70 66 61 57 53 49 44 40 36 32 27 2515 2530 71 66 62 58 54 49 45 41 36 32 28 2530 2545 71 67 63 58 54 50 46 41 37 33 29 2545 2560 72 68 63 59 55 51 46 42 38 33 29 2560 2575 72 68 64 60 55 51 47 43 38 34 30 2575 2590 73 69 65 60 56 52 47 43 39 35 30

At Head of Household - Semimonthly Payroll Period 2590 2605 74 69 65 61 57 52 48 44 40 35 31 2605 2620 74 70 66 61 57 53 49 44 40 36 32 2620 2635 75 71 66 62 58 54 49 45 41 37 32 2635 2650 75 71 67 63 58 54 50 46 41 37 33 2650 2665 76 72 68 63 59 55 51 46 42 38 33 2665 2680 77 72 68 64 60 55 51 47 43 38 34 2680 2695 77 73 69 65 60 56 52 48 43 39 35 2695 2710 78 74 69 65 61 57 52 48 44 40 35 2710 2725 79 74 70 66 62 57 53 49 44 40 36 2725 2740 79 75 71 66 62 58 54 49 45 41 37 2740 2755 80 76 71 67 63 58 54 50 46 41 37 2755 2770 80 76 72 68 63 59 55 51 46 42 38 2770 2785 81 77 72 68 64 60 55 51 47 43 38 2785 2800 82 77 73 69 65 60 56 52 48 43 39 2800 2815 82 78 74 69 65 61 57 52 48 44 40 2815 2830 83 79 74 70 66 62 57 53 49 45 40 2830 2845 83 79 75 71 66 62 58 54 49 45 41 2845 2860 84 80 76 71 67 63 59 54 50 46 41 2860 2875 85 80 76 72 68 63 59 55 51 46 42 2875 2890 85 81 77 73 68 64 60 55 51 47 43 2890 2905 86 82 77 73 69 65 60 56 52 48 43 2905 2920 87 82 78 74 69 65 61 57 52 48 44 2920 2935 87 83 79 74 70 66 62 57 53 49 45 2935 2950 88 83 79 75 71 66 62 58 54 49 45 2950 2965 88 84 80 76 71 67 63 59 54 50 46 2965 2980 89 85 80 76 72 68 63 59 55 51 46 2980 2995 90 85 81 77 73 68 64 60 56 51 47 2995 3010 90 86 82 77 73 69 65 60 56 52 48 3010 3025 91 87 82 78 74 70 65 61 57 52 48 3025 3040 91 87 83 79 74 70 66 62 57 53 49 3040 3055 92 88 84 79 75 71 66 62 58 54 49 3055 3070 93 88 84 80 76 71 67 63 59 54 50 3070 3085 93 89 85 80 76 72 68 63 59 55 51 3085 3100 94 90 85 81 77 73 68 64 60 56 51 3100 31 15 95 90 86 82 77 73 69 65 60 56 52 3115 3130 95 91 87 82 78 74 70 65 61 57 53 3130 3145 96 91 87 83 79 74 70 66 62 57 53 3145 3160 96 92 88 84 79 75 71 67 62 58 54 3160 3175 97 93 88 84 80 76 71 67 63 59 54 3175 3190 98 93 89 85 81 76 72 68 63 59 55 3190 3205 98 94 90 85 81 77 73 68 64 60 56 3205 3220 99 95 90 86 82 77 73 69 65 60 56 3220 3235 99 95 91 87 82 78 74 70 65 61 57 3235 3250 100 96 92 87 83 79 74 70 66 62 57 3250 3265 101 96 92 88 84 79 75 71 67 62 58 3265 3280 101 97 93 88 84 80 76 71 67 63 59 3280 3295 102 98 93 89 85 81 76 72 68 64 59 3295 3310 102 98 94 90 85 81 77 73 68 64 60 3310 3325 103 99 95 90 86 82 78 73 69 65 60 3325 3340 104 99 95 91 87 82 78 74 70 65 61 3340 3355 104 100 96 92 87 83 79 74 70 66 62 3355 3370 105 101 96 92 88 84 79 75 71 67 62 3370 3385 106 101 97 93 89 84 80 76 71 67 63 3385 3400 106 102 98 93 89 85 81 76 72 68 64 3400 3415 107 103 98 94 90 85 81 77 73 68 64 3415 3430 107 103 99 95 90 86 82 78 73 69 65 3430 3445 108 104 99 95 91 87 82 78 74 70 65 3445 3460 109 104 100 96 92 87 83 79 75 70 66 3460 3475 109 105 101 96 92 88 84 79 75 71 67 3475 3490 110 106 101 97 93 89 84 80 76 71 67

At Head of Household - Semimonthly Payroll Period 4385 and over use the percentage method beginning on page 17. 3490 3505 110 106 102 98 93 89 85 81 76 72 68 3505 3520 111 107 103 98 94 90 86 81 77 73 68 3520 3535 112 107 103 99 95 90 86 82 78 73 69 3535 3550 112 108 104 100 95 91 87 82 78 74 70 3550 3565 113 109 104 100 96 92 87 83 79 75 70 3565 3580 114 109 105 101 96 92 88 84 79 75 71 3580 3595 114 110 106 101 97 93 89 84 80 76 72 3595 3610 115 110 106 102 98 93 89 85 81 76 72 3610 3625 115 111 107 103 98 94 90 86 81 77 73 3625 3640 116 112 107 103 99 95 90 86 82 78 73 3640 3655 117 112 108 104 100 95 91 87 83 78 74 3655 3670 117 113 109 104 100 96 92 87 83 79 75 3670 3685 118 114 109 105 101 97 92 88 84 79 75 3685 3700 118 114 110 106 101 97 93 89 84 80 76 3700 3715 119 115 111 106 102 98 93 89 85 81 76 3715 3730 120 115 111 107 103 98 94 90 86 81 77 3730 3745 120 116 112 107 103 99 95 90 86 82 78 3745 3760 121 117 112 108 104 100 95 91 87 83 78 3760 3775 121 117 113 109 104 100 96 92 87 83 79 3775 3790 122 118 114 109 105 101 97 92 88 84 80 3790 3805 123 118 114 110 106 101 97 93 89 84 80 3805 3820 123 119 115 111 106 102 98 94 89 85 81 3820 3835 124 120 115 111 107 103 98 94 90 86 81 3835 3850 125 120 116 112 108 103 99 95 90 86 82 3850 3865 125 121 117 112 108 104 100 95 91 87 83 3865 3880 126 122 117 113 109 104 100 96 92 87 83 3880 3895 126 122 118 114 109 105 101 97 92 88 84 3895 3910 127 123 118 114 110 106 101 97 93 89 84 3910 3925 128 123 119 115 111 106 102 98 94 89 85 3925 3940 128 124 120 115 111 107 103 98 94 90 86 3940 3955 129 125 120 116 112 108 103 99 95 91 86 3955 3970 129 125 121 117 112 108 104 100 95 91 87 3970 3985 130 126 122 117 113 109 105 100 96 92 87 3985 4000 131 126 122 118 114 109 105 101 97 92 88 4000 4015 131 127 123 119 114 110 106 101 97 93 89 4015 4030 132 128 123 119 115 111 106 102 98 94 89 4030 4045 133 128 124 120 115 111 107 103 98 94 90 4045 4060 133 129 125 120 116 112 108 103 99 95 91 4060 4075 134 130 125 121 117 112 108 104 100 95 91 4075 4090 134 130 126 122 117 113 109 105 100 96 92 4090 4105 135 131 126 122 118 114 109 105 101 97 92 4105 4120 136 131 127 123 119 114 110 106 102 97 93 4120 4135 136 132 128 123 119 115 111 106 102 98 94 4135 4150 137 133 128 124 120 116 111 107 103 98 94 4150 4165 137 133 129 125 120 116 112 108 103 99 95 4165 4180 138 134 130 125 121 117 113 108 104 100 95 4180 4195 139 134 130 126 122 117 113 109 105 100 96 4195 4210 139 135 131 127 122 118 114 109 105 101 97 4210 4225 140 136 131 127 123 119 114 110 106 102 97 4225 4240 141 136 132 128 123 119 115 111 106 102 98 4240 4255 141 137 133 128 124 120 116 111 107 103 99 4255 4270 142 137 133 129 125 120 116 112 108 103 99 4270 4285 142 138 134 130 125 121 117 113 108 104 100 4285 4300 143 139 134 130 126 122 117 113 109 105 100 4300 4315 144 139 135 131 127 122 118 114 110 105 101 4315 4330 144 140 136 131 127 123 119 114 110 106 102 4330 4345 145 141 136 132 128 124 119 115 111 106 102 4345 4360 145 141 137 133 128 124 120 116 111 107 103 4360 4375 146 142 138 133 129 125 120 116 112 108 103 4375 4390 147 142 138 134 130 125 121 117 113 108 104

At Head of Household - Monthly Payroll Period 0 1600 0 0 0 0 0 0 0 0 0 0 0 1600 1620 1 0 0 0 0 0 0 0 0 0 0 1620 1640 1 0 0 0 0 0 0 0 0 0 0 1640 1660 2 0 0 0 0 0 0 0 0 0 0 1660 1680 3 0 0 0 0 0 0 0 0 0 0 1680 1700 4 0 0 0 0 0 0 0 0 0 0 1700 1720 5 0 0 0 0 0 0 0 0 0 0 1720 1740 6 0 0 0 0 0 0 0 0 0 0 1740 1760 6 0 0 0 0 0 0 0 0 0 0 1760 1780 7 0 0 0 0 0 0 0 0 0 0 1780 1800 8 0 0 0 0 0 0 0 0 0 0 1800 1820 9 0 0 0 0 0 0 0 0 0 0 1820 1840 10 1 0 0 0 0 0 0 0 0 0 1840 1860 10 2 0 0 0 0 0 0 0 0 0 1860 1880 11 3 0 0 0 0 0 0 0 0 0 1880 1900 12 4 0 0 0 0 0 0 0 0 0 1900 1920 13 4 0 0 0 0 0 0 0 0 0 1920 1940 14 5 0 0 0 0 0 0 0 0 0 1940 1960 15 6 0 0 0 0 0 0 0 0 0 1960 1980 15 7 0 0 0 0 0 0 0 0 0 1980 2000 16 8 0 0 0 0 0 0 0 0 0 2000 2020 17 9 0 0 0 0 0 0 0 0 0 2020 2040 18 9 1 0 0 0 0 0 0 0 0 2040 2060 19 10 2 0 0 0 0 0 0 0 0 2060 2080 19 11 2 0 0 0 0 0 0 0 0 2080 2100 20 12 3 0 0 0 0 0 0 0 0 2100 2120 21 13 4 0 0 0 0 0 0 0 0 2120 2140 22 13 5 0 0 0 0 0 0 0 0 2140 2160 23 14 6 0 0 0 0 0 0 0 0 2160 2180 24 15 7 0 0 0 0 0 0 0 0 2180 2200 24 16 7 0 0 0 0 0 0 0 0 2200 2220 25 17 8 0 0 0 0 0 0 0 0 2220 2240 26 18 9 0 0 0 0 0 0 0 0 2240 2260 27 18 10 1 0 0 0 0 0 0 0 2260 2280 28 19 11 2 0 0 0 0 0 0 0 2280 2300 28 20 11 3 0 0 0 0 0 0 0 2300 2320 29 21 12 4 0 0 0 0 0 0 0 2320 2340 30 22 13 5 0 0 0 0 0 0 0 2340 2360 31 22 14 5 0 0 0 0 0 0 0 2360 2380 32 23 15 6 0 0 0 0 0 0 0 2380 2400 33 24 16 7 0 0 0 0 0 0 0 2400 2420 33 25 16 8 0 0 0 0 0 0 0 2420 2440 34 26 17 9 0 0 0 0 0 0 0 2440 2460 35 26 18 9 1 0 0 0 0 0 0 2460 2480 36 27 19 10 2 0 0 0 0 0 0 2480 2500 37 28 20 11 3 0 0 0 0 0 0 2500 2520 37 29 20 12 3 0 0 0 0 0 0 2520 2540 38 30 21 13 4 0 0 0 0 0 0 2540 2560 39 31 22 14 5 0 0 0 0 0 0 2560 2580 40 31 23 14 6 0 0 0 0 0 0 2580 2600 41 32 24 15 7 0 0 0 0 0 0 2600 2620 42 33 25 16 7 0 0 0 0 0 0 2620 2640 42 34 25 17 8 0 0 0 0 0 0 2640 2660 43 35 26 18 9 1 0 0 0 0 0 2660 2680 44 35 27 18 10 1 0 0 0 0 0 2680 2700 45 36 28 19 11 2 0 0 0 0 0 2700 2720 46 37 29 20 12 3 0 0 0 0 0 2720 2740 46 38 29 21 12 4 0 0 0 0 0 2740 2760 47 39 30 22 13 5 0 0 0 0 0 2760 2780 48 40 31 23 14 6 0 0 0 0 0

At Head of Household - Monthly Payroll Period 2780 2800 49 40 32 23 15 6 0 0 0 0 0 2800 2820 50 41 33 24 16 7 0 0 0 0 0 2820 2840 51 42 34 25 16 8 0 0 0 0 0 2840 2860 51 43 34 26 17 9 0 0 0 0 0 2860 2880 52 44 35 27 18 10 1 0 0 0 0 2880 2900 53 44 36 27 19 10 2 0 0 0 0 2900 2920 54 45 37 28 20 11 3 0 0 0 0 2920 2940 55 46 38 29 21 12 4 0 0 0 0 2940 2960 55 47 38 30 21 13 4 0 0 0 0 2960 2980 56 48 39 31 22 14 5 0 0 0 0 2980 3000 57 49 40 32 23 15 6 0 0 0 0 3000 3020 58 49 41 32 24 15 7 0 0 0 0 3020 3040 59 50 42 33 25 16 8 0 0 0 0 3040 3060 60 51 43 34 25 17 8 0 0 0 0 3060 3080 60 52 43 35 26 18 9 1 0 0 0 3080 3100 61 53 44 36 27 19 10 2 0 0 0 3100 3120 62 53 45 36 28 19 11 2 0 0 0 3120 3140 63 54 46 37 29 20 12 3 0 0 0 3140 3160 64 55 47 38 30 21 13 4 0 0 0 3160 3180 64 56 47 39 30 22 13 5 0 0 0 3180 3200 65 57 48 40 31 23 14 6 0 0 0 3200 3220 66 58 49 41 32 24 15 6 0 0 0 3220 3240 67 58 50 41 33 24 16 7 0 0 0 3240 3260 68 59 51 42 34 25 17 8 0 0 0 3260 3280 69 60 52 43 34 26 17 9 0 0 0 3280 3300 69 61 52 44 35 27 18 10 1 0 0 3300 3320 70 62 53 45 36 28 19 11 2 0 0 3320 3340 71 62 54 45 37 28 20 11 3 0 0 3340 3360 72 63 55 46 38 29 21 12 4 0 0 3360 3380 73 64 56 47 39 30 22 13 4 0 0 3380 3400 73 65 56 48 39 31 22 14 5 0 0 3400 3420 74 66 57 49 40 32 23 15 6 0 0 3420 3440 75 67 58 50 41 32 24 15 7 0 0 3440 3460 76 67 59 50 42 33 25 16 8 0 0 3460 3480 77 68 60 51 43 34 26 17 9 0 0 3480 3500 78 69 61 52 43 35 26 18 9 1 0 3500 3520 78 70 61 53 44 36 27 19 10 2 0 3520 3540 79 71 62 54 45 37 28 20 11 3 0 3540 3560 80 71 63 54 46 37 29 20 12 3 0 3560 3580 81 72 64 55 47 38 30 21 13 4 0 3580 3600 82 73 65 56 48 39 31 22 13 5 0 3600 3620 82 74 65 57 48 40 31 23 14 6 0 3620 3640 83 75 66 58 49 41 32 24 15 7 0 3640 3660 84 76 67 59 50 41 33 24 16 7 0 3660 3680 85 76 68 59 51 42 34 25 17 8 0 3680 3700 86 77 69 60 52 43 35 26 18 9 1 3700 3720 87 78 70 61 52 44 35 27 18 10 1 3720 3740 87 79 70 62 53 45 36 28 19 11 2 3740 3760 88 80 71 63 54 46 37 29 20 12 3 3760 3780 89 80 72 63 55 46 38 29 21 12 4 3780 3800 90 81 73 64 56 47 39 30 22 13 5 3800 3820 91 82 74 65 57 48 40 31 22 14 5 3820 3840 91 83 74 66 57 49 40 32 23 15 6 3840 3860 92 84 75 67 58 50 41 33 24 16 7 3860 3880 93 85 76 68 59 50 42 33 25 16 8 3880 3900 94 85 77 68 60 51 43 34 26 17 9 3900 3920 95 86 78 69 61 52 44 35 27 18 10 3920 3940 96 87 79 70 61 53 44 36 27 19 10 3940 3960 96 88 79 71 62 54 45 37 28 20 11 3960 3980 97 89 80 72 63 55 46 38 29 21 12

At Head of Household - Monthly Payroll Period 3980 4000 98 89 81 72 64 55 47 38 30 21 13 4000 4020 99 90 82 73 65 56 48 39 31 22 14 4020 4040 100 91 83 74 66 57 49 40 31 23 14 4040 4060 100 92 83 75 66 58 49 41 32 24 15 4060 4080 101 93 84 76 67 59 50 42 33 25 16 4080 4100 102 94 85 77 68 59 51 42 34 25 17 4100 4120 103 94 86 77 69 60 52 43 35 26 18 4120 4140 104 95 87 78 70 61 53 44 36 27 19 4140 4160 105 96 88 79 70 62 53 45 36 28 19 4160 4180 105 97 88 80 71 63 54 46 37 29 20 4180 4200 106 98 89 81 72 64 55 47 38 29 21 4200 4220 107 98 90 81 73 64 56 47 39 30 22 4220 4240 108 99 91 82 74 65 57 48 40 31 23 4240 4260 109 100 92 83 75 66 58 49 40 32 23 4260 4280 109 101 92 84 75 67 58 50 41 33 24 4280 4300 110 102 93 85 76 68 59 51 42 34 25 4300 4320 111 103 94 86 77 68 60 51 43 34 26 4320 4340 112 103 95 86 78 69 61 52 44 35 27 4340 4360 113 104 96 87 79 70 62 53 45 36 28 4360 4380 114 105 97 88 79 71 62 54 45 37 28 4380 4400 114 106 97 89 80 72 63 55 46 38 29 4400 4420 115 107 98 90 81 73 64 56 47 38 30 4420 4440 116 107 99 90 82 73 65 56 48 39 31 4440 4460 117 108 100 91 83 74 66 57 49 40 32 4460 4480 118 109 101 92 84 75 67 58 49 41 32 4480 4500 118 110 101 93 84 76 67 59 50 42 33 4500 4520 119 111 102 94 85 77 68 60 51 43 34 4520 4540 120 112 103 95 86 77 69 60 52 43 35 4540 4560 121 112 104 95 87 78 70 61 53 44 36 4560 4580 122 113 105 96 88 79 71 62 54 45 37 4580 4600 123 114 106 97 88 80 71 63 54 46 37 4600 4620 123 115 106 98 89 81 72 64 55 47 38 4620 4640 124 116 107 99 90 82 73 65 56 47 39 4640 4660 125 116 108 99 91 82 74 65 57 48 40 4660 4680 126 117 109 100 92 83 75 66 58 49 41 4680 4700 127 118 110 101 93 84 76 67 58 50 41 4700 4720 127 119 110 102 93 85 76 68 59 51 42 4720 4740 128 120 111 103 94 86 77 69 60 52 43 4740 4760 129 121 112 104 95 86 78 69 61 52 44 4760 4780 130 121 113 104 96 87 79 70 62 53 45 4780 4800 131 122 114 105 97 88 80 71 63 54 46 4800 4820 132 123 115 106 97 89 80 72 63 55 46 4820 4840 132 124 115 107 98 90 81 73 64 56 47 4840 4860 133 125 116 108 99 91 82 74 65 56 48 4860 4880 134 125 117 108 100 91 83 74 66 57 49 4880 4900 135 126 118 109 101 92 84 75 67 58 50 4900 4920 136 127 119 110 102 93 85 76 67 59 50 4920 4940 136 128 119 111 102 94 85 77 68 60 51 4940 4960 137 129 120 112 103 95 86 78 69 61 52 4960 4980 138 130 121 113 104 95 87 78 70 61 53 4980 5000 139 130 122 113 105 96 88 79 71 62 54 5000 5020 140 131 123 114 106 97 89 80 72 63 55 5020 5040 141 132 124 115 106 98 89 81 72 64 55 5040 5060 141 133 124 116 107 99 90 82 73 65 56 5060 5080 142 134 125 117 108 100 91 83 74 65 57 5080 5100 143 134 126 117 109 100 92 83 75 66 58 5100 5120 144 135 127 118 110 101 93 84 76 67 59 5120 5140 145 136 128 119 111 102 94 85 76 68 59 5140 5160 145 137 128 120 111 103 94 86 77 69 60 5160 5180 146 138 129 121 112 104 95 87 78 70 61

At Head of Household - Monthly Payroll Period 5180 5200 147 139 130 122 113 104 96 87 79 70 62 5200 5220 148 139 131 122 114 105 97 88 80 71 63 5220 5240 149 140 132 123 115 106 98 89 81 72 64 5240 5260 150 141 132 124 115 107 98 90 81 73 64 5260 5280 150 142 133 125 116 108 99 91 82 74 65 5280 5300 151 143 134 126 117 109 100 92 83 74 66 5300 5320 152 143 135 126 118 109 101 92 84 75 67 5320 5340 153 144 136 127 119 110 102 93 85 76 68 5340 5360 154 145 137 128 120 111 103 94 85 77 68 5360 5380 154 146 137 129 120 112 103 95 86 78 69 5380 5400 155 147 138 130 121 113 104 96 87 79 70 5400 5420 156 148 139 131 122 113 105 96 88 79 71 5420 5440 157 148 140 131 123 114 106 97 89 80 72 5440 5460 158 149 141 132 124 115 107 98 90 81 73 5460 5480 159 150 141 133 124 116 107 99 90 82 73 5480 5500 159 151 142 134 125 117 108 100 91 83 74 5500 5520 160 152 143 135 126 118 109 101 92 83 75 5520 5540 161 152 144 135 127 118 110 101 93 84 76 5540 5560 162 153 145 136 128 119 111 102 94 85 77 5560 5580 163 154 146 137 129 120 112 103 94 86 77 5580 5600 163 155 146 138 129 121 112 104 95 87 78 5600 5620 164 156 147 139 130 122 113 105 96 88 79 5620 5640 165 157 148 140 131 122 114 105 97 88 80 5640 5660 166 157 149 140 132 123 115 106 98 89 81 5660 5680 167 158 150 141 133 124 116 107 99 90 82 5680 5700 168 159 150 142 133 125 116 108 99 91 82 5700 5720 168 160 151 143 134 126 117 109 100 92 83 5720 5740 169 161 152 144 135 127 118 110 101 92 84 5740 5760 170 161 153 144 136 127 119 110 102 93 85 5760 5780 171 162 154 145 137 128 120 111 103 94 86 5780 5800 172 163 155 146 138 129 121 112 103 95 86 5800 5820 172 164 155 147 138 130 121 113 104 96 87 5820 5840 173 165 156 148 139 131 122 114 105 97 88 5840 5860 174 166 157 149 140 131 123 114 106 97 89 5860 5880 175 166 158 149 141 132 124 115 107 98 90 5880 5900 176 167 159 150 142 133 125 116 108 99 91 5900 5920 177 168 159 151 142 134 125 117 108 100 91 5920 5940 177 169 160 152 143 135 126 118 109 101 92 5940 5960 178 170 161 153 144 136 127 119 110 101 93 5960 5980 179 170 162 153 145 136 128 119 111 102 94 5980 6000 180 171 163 154 146 137 129 120 112 103 95 6000 6020 181 172 164 155 147 138 129 121 112 104 95 6020 6040 181 173 164 156 147 139 130 122 113 105 96 6040 6060 182 174 165 157 148 140 131 123 114 106 97 6060 6080 183 175 166 158 149 140 132 123 115 106 98 6080 6100 184 175 167 158 150 141 133 124 116 107 99 6100 6120 185 176 168 159 151 142 134 125 117 108 100 6120 6140 186 177 168 160 151 143 134 126 117 109 100 6140 6160 186 178 169 161 152 144 135 127 118 110 101 6160 6180 187 179 170 162 153 145 136 128 119 110 102 6180 6200 188 179 171 162 154 145 137 128 120 111 103 6200 6220 189 180 172 163 155 146 138 129 121 112 104 6220 6240 190 181 173 164 156 147 138 130 121 113 104 6240 6260 190 182 173 165 156 148 139 131 122 114 105 6260 6280 191 183 174 166 157 149 140 132 123 115 106 6280 6300 192 184 175 167 158 149 141 132 124 115 107 6300 6320 193 184 176 167 159 150 142 133 125 116 108 6320 6340 194 185 177 168 160 151 143 134 126 117 109 6340 6360 195 186 177 169 160 152 143 135 126 118 109 6360 6380 195 187 178 170 161 153 144 136 127 119 110

At Head of Household - Monthly Payroll Period 6380 6400 196 188 179 171 162 154 145 137 128 119 111 6400 6420 197 188 180 171 163 154 146 137 129 120 112 6420 6440 198 189 181 172 164 155 147 138 130 121 113 6440 6460 199 190 182 173 165 156 147 139 130 122 113 6460 6480 199 191 182 174 165 157 148 140 131 123 114 6480 6500 200 192 183 175 166 158 149 141 132 124 115 6500 6520 201 193 184 176 167 158 150 141 133 124 116 6520 6540 202 193 185 176 168 159 151 142 134 125 117 6540 6560 203 194 186 177 169 160 152 143 135 126 118 6560 6580 204 195 186 178 169 161 152 144 135 127 118 6580 6600 204 196 187 179 170 162 153 145 136 128 119 6600 6620 205 197 188 180 171 163 154 146 137 128 120 6620 6640 206 197 189 180 172 163 155 146 138 129 121 6640 6660 207 198 190 181 173 164 156 147 139 130 122 6660 6680 208 199 191 182 174 165 156 148 139 131 122 6680 6700 208 200 191 183 174 166 157 149 140 132 123 6700 6720 209 201 192 184 175 167 158 150 141 133 124 6720 6740 210 202 193 185 176 167 159 150 142 133 125 6740 6760 211 202 194 185 177 168 160 151 143 134 126 6760 6780 212 203 195 186 178 169 161 152 144 135 127 6780 6800 213 204 195 187 178 170 161 153 144 136 127 6800 6820 213 205 196 188 179 171 162 154 145 137 128 6820 6840 214 206 197 189 180 172 163 155 146 137 129 6840 6860 215 206 198 189 181 172 164 155 147 138 130 6860 6880 216 207 199 190 182 173 165 156 148 139 131 6880 6900 217 208 200 191 183 174 165 157 148 140 131 6900 6920 217 209 200 192 183 175 166 158 149 141 132 6920 6940 218 210 201 193 184 176 167 159 150 142 133 6940 6960 219 211 202 194 185 176 168 159 151 142 134 6960 6980 220 211 203 194 186 177 169 160 152 143 135 6980 7000 221 212 204 195 187 178 170 161 153 144 135 7000 7020 222 213 204 196 187 179 170 162 153 145 136 7020 7040 222 214 205 197 188 180 171 163 154 146 137 7040 7060 223 215 206 198 189 181 172 164 155 146 138 7060 7080 224 215 207 198 190 181 173 164 156 147 139 7080 7100 225 216 208 199 191 182 174 165 157 148 140 7100 7120 226 217 209 200 192 183 174 166 157 149 140 7120 7140 226 218 209 201 192 184 175 167 158 150 141 7140 7160 227 219 210 202 193 185 176 168 159 151 142 7160 7180 228 220 211 203 194 185 177 168 160 151 143 7180 7200 229 220 212 203 195 186 178 169 161 152 144 7200 7220 230 221 213 204 196 187 179 170 162 153 144 7220 7240 231 222 213 205 196 188 179 171 162 154 145 7240 7260 231 223 214 206 197 189 180 172 163 155 146 7260 7280 232 224 215 207 198 190 181 173 164 155 147 7280 7300 233 224 216 207 199 190 182 173 165 156 148 7300 7320 234 225 217 208 200 191 183 174 166 157 149 7320 7340 235 226 218 209 201 192 183 175 166 158 149 7340 7360 235 227 218 210 201 193 184 176 167 159 150 7360 7380 236 228 219 211 202 194 185 177 168 160 151 7380 7400 237 229 220 212 203 194 186 177 169 160 152 7400 7420 238 229 221 212 204 195 187 178 170 161 153 7420 7440 239 230 222 213 205 196 188 179 171 162 153 7440 7460 240 231 222 214 205 197 188 180 171 163 154 7460 7480 240 232 223 215 206 198 189 181 172 164 155 7480 7500 241 233 224 216 207 199 190 182 173 164 156 7500 7520 242 233 225 216 208 199 191 182 174 165 157 7520 7540 243 234 226 217 209 200 192 183 175 166 158 7540 7560 244 235 227 218 210 201 192 184 175 167 158 7560 7580 244 236 227 219 210 202 193 185 176 168 159

At Head of Household - Monthly Payroll Period 8775 and over use the percentage method beginning on page 17. 7580 7600 245 237 228 220 211 203 194 186 177 169 160 7600 7620 246 238 229 221 212 203 195 186 178 169 161 7620 7640 247 238 230 221 213 204 196 187 179 170 162 7640 7660 248 239 231 222 214 205 197 188 180 171 162 7660 7680 249 240 231 223 214 206 197 189 180 172 163 7680 7700 249 241 232 224 215 207 198 190 181 173 164 7700 7720 250 242 233 225 216 208 199 191 182 173 165 7720 7740 251 242 234 225 217 208 200 191 183 174 166 7740 7760 252 243 235 226 218 209 201 192 184 175 167 7760 7780 253 244 236 227 219 210 201 193 184 176 167 7780 7800 253 245 236 228 219 211 202 194 185 177 168 7800 7820 254 246 237 229 220 212 203 195 186 178 169 7820 7840 255 247 238 230 221 212 204 195 187 178 170 7840 7860 256 247 239 230 222 213 205 196 188 179 171 7860 7880 257 248 240 231 223 214 206 197 189 180 171 7880 7900 258 249 240 232 223 215 206 198 189 181 172 7900 7920 258 250 241 233 224 216 207 199 190 182 173 7920 7940 259 251 242 234 225 217 208 200 191 182 174 7940 7960 260 251 243 234 226 217 209 200 192 183 175 7960 7980 261 252 244 235 227 218 210 201 193 184 176 7980 8000 262 253 245 236 228 219 210 202 193 185 176 8000 8020 262 254 245 237 228 220 211 203 194 186 177 8020 8040 263 255 246 238 229 221 212 204 195 187 178 8040 8060 264 256 247 238 230 221 213 204 196 187 179 8060 8080 265 256 248 239 231 222 214 205 197 188 180 8080 8100 266 257 249 240 232 223 215 206 198 189 180 8100 8120 267 258 249 241 232 224 215 207 198 190 181 8120 8140 267 259 250 242 233 225 216 208 199 191 182 8140 8160 268 260 251 243 234 226 217 209 200 191 183 8160 8180 269 260 252 243 235 226 218 209 201 192 184 8180 8200 270 261 253 244 236 227 219 210 202 193 185 8200 8220 271 262 254 245 237 228 219 211 202 194 185 8220 8240 271 263 254 246 237 229 220 212 203 195 186 8240 8260 272 264 255 247 238 230 221 213 204 196 187 8260 8280 273 265 256 247 239 230 222 213 205 196 188 8280 8300 274 265 257 248 240 231 223 214 206 197 189 8300 8320 275 266 258 249 241 232 224 215 207 198 189 8320 8340 276 267 258 250 241 233 224 216 207 199 190 8340 8360 276 268 259 251 242 234 225 217 208 200 191 8360 8380 277 269 260 252 243 235 226 218 209 200 192 8380 8400 278 269 261 252 244 235 227 218 210 201 193 8400 8420 279 270 262 253 245 236 228 219 211 202 194 8420 8440 280 271 263 254 246 237 228 220 211 203 194 8440 8460 280 272 263 255 246 238 229 221 212 204 195 8460 8480 281 273 264 256 247 239 230 222 213 205 196 8480 8500 282 274 265 256 248 239 231 222 214 205 197 8500 8520 283 274 266 257 249 240 232 223 215 206 198 8520 8540 284 275 267 258 250 241 233 224 216 207 198 8540 8560 285 276 267 259 250 242 233 225 216 208 199 8560 8580 285 277 268 260 251 243 234 226 217 209 200 8580 8600 286 278 269 261 252 244 235 227 218 209 201 8600 8620 287 278 270 261 253 244 236 227 219 210 202 8620 8640 288 279 271 262 254 245 237 228 220 211 203 8640 8660 289 280 272 263 255 246 237 229 220 212 203 8660 8680 289 281 272 264 255 247 238 230 221 213 204 8680 8700 290 282 273 265 256 248 239 231 222 214 205 8700 8720 291 283 274 265 257 248 240 231 223 214 206 8720 8740 292 283 275 266 258 249 241 232 224 215 207 8740 8760 293 284 276 267 259 250 242 233 225 216 207 8760 8780 294 285 276 268 259 251 242 234 225 217 208

Taxpayer Assistance and Forms 1-877-252-3052 (Toll-free) For more information about withholding tax and to obtain withholding forms, visit ncdor � gov/taxes-forms/withholding-tax. You may also call the Department at 1-877-252-3052 (toll-free). Taxpayers may receive other important notices about law changes and related tax matters by subscribing to the Department's Tax Updates Email List, which can be located by choosing the "Sign up for E-Alerts" option on the Department's Contact Us page. You can file your return and pay your tax online at ncdor.gov/file-pay. Access the Department's website, ncdor.gov, 24 hours a day, 7 days a week to:  Download withholding forms, instructions, and other publications  Find answers to frequently asked withholding tax questions  Find the latest information regarding the Department of Revenue  Sign up to receive information about State law changes and other related tax matters by e-mail