ND Income Tax Withholding Rates and Instructions Booklet

North Dakota Oﬃce of State Tax Commissioner

WITHHOLDING RATES & INSTRUCTIONS For wages paid in 2026

INCOME TAX

North Dakota Income Tax Withholding Rates and Instructions 2026 Calendar Year

Contents Introduction ........................................................... 1 Section 1 - Withholding Methods for Forms W-4 Before 2020 .......................................... 2 Section 2 - Withholding Methods for Forms W-4 For 2020 And After ............................... 45 Section 3 - Supplemental Wages ............................. 57 Introduction The methods for withholding North Dakota income tax from employees' wages generally are similar to the methods used for federal income tax withholding purposes. This includes reliance upon the federal Form W-4. The Internal Revenue Service made signifi cant changes to the federal withholding methods, including a complete revision of Form W-4, for 2020 and after. North Dakota's income tax withholding methods and tables conform in certain respects to the federal changes. These instructions and associated withholding tables accommodate the use of Forms W-4 from before 2020 and Forms W-4 for 2020 and after. The instructions for calculating the amount of North Dakota income tax to withhold from employee wages during calendar year 2026 are set out in the following three sections:  Section 1-Withholding Methods For Forms W-4 Before 2020 If withholding is based on a Form W-4 (Employee's Withholding Allowance Certificate) from before 2020, use the methods and tables in Section 1 of this booklet. See page 2.  Section 2-Withholding Methods For Forms W-4 For 2020 And After If withholding is based on a Form W-4 (Employee's Withholding Certificate for 2020 or later), or if a newly hired employee has not submitted a Form W-4, use the methods and tables in Section 2 of this booklet. See page 45.  Section 3-Supplemental Wages This section provides information on withholding from supplemental wages, which may be used in conjunction with the methods in either Section 1 or Section 2, whichever applies. See page 57. Registration and reporting requirements For information on employer registration, reporting, and payment requirements for North Dakota wage withholding purposes, see the separate guideline Income Tax Withholding and Information Returns. Other Types of Withholding Passthrough entity withholding. The information in this booklet does not apply to passthrough entities that are required to withhold North Dakota income tax from the year-end North Dakota distributive share of income of certain nonresident beneficiaries and owners. See the instructions to Form 38 (trusts), Form 58 (partnerships), or Form 60 (S corporations) for more information. Oil and gas royalty payment withholding. The information in this booklet does not apply to remitters required to withhold North Dakota income tax from oil and gas royalty payments made to certain nonresident royalty owners. For information on registration, reporting, and payment requirements, see the separate guideline Income Tax Withholding and Information Returns. Need help? Download forms and find other information on the Office of State Tax Commissioner's website at: www.tax.nd.gov. Email: withhold@nd.gov Phone: Local Bismarck-Mandan area 701-328-1248 Toll free 1-877-328-7088 TDD 1-800-366-6888 Address: Office of State Tax Commissioner 600 E. Boulevard Ave., Dept. 127 Bismarck, ND 58505-0599 Walk-in service: State Capitol, 8th Floor Monday through Friday 8:00 a.m. to 5:00 p.m.

North Dakota Income Tax Withholding Rates and Instructions 2026 Calendar Year

Section 1 Withholding Methods For Forms W-4 Before 2020 If a Form W-4 from before 2020 is being used to calculate the amount to withhold, use the methods in this Section 1. For a new employee who has not submitted a Form W-4, use the methods in Section 2. The methods in this section are as follows:  Percentage Method (Forms W-4 before 2020) This method is generally recommended for use by all employers, particularly those with an automated payroll system. See below.  Wage Bracket Method (Forms W-4 before 2020) This method is generally useful for employers having both a manual payroll system and a small number of employees with wages below certain thresholds. See page 6. Percentage Method (Forms W-4 before 2020) This method works for any number of withholding allowances claimed by an employee and any amount of wages. Under this method, determine the amount to withhold in the following steps: Step 1: Using the table below, find the amount of one withholding allowance for the applicable payroll period. Amount of One Withholding Allowance Payroll Period Weekly ..................................$ 97.00 Biweekly................................ $194.00 Semimonthly ......................... $210 .00 Monthly ................................. $420 .00 Quarterly .............................$1,268.00 Semiannually .......................$2,525.00 Annually ..............................$5,050.00 Daily or Miscellaneous ............... $19.00 Step 2: Multiply the amount (from step 1) by the number of withholding allowances claimed on Form W-4. Step 3: Subtract the result (in step 2) from the employee's gross wages for the payroll period. Step 4: Find the table on pages 3 and 4 for the applicable payroll period and calculate the amount to withhold on the result (in step 3) using the Single Person or Married Person table, whichever applies. Round the result to the nearest whole dollar amount. Example. An employee is calculating the amount to withhold based on a Form W-4 from before 2020. The employee checked the Single marital status and is claiming two withholding allowances. The employee is paid wages of $1,800 for a weekly pay period. The amount to withhold is calculated as follows: 1. Wage payment ..................................... $1,800.00 2. One withholding allowance-Weekly ................................ $97.00 3. Number of allowances from Form W-4 ..................................... 2 4. Total allowance amount (Line 2 x Line 3) ................................... (194.00) 5. Net wage for table purposes (Line 1 - Line 4) .................................... $1,606.00 6. Amount from Table 1, Single Person, rounded to nearest whole dollar amount .............................. $10.00 Minimum withholding amount. If the withholding amount is less than $1.00, it does not have to be withheld. Additional Withholding. If an employee requests additional North Dakota income tax to be withheld (over the amount calculated using the table), the employer is asked to accommodate the employee's request, if possible. There is no special form or procedure provided for this purpose. Supplemental wages. See page 57.

(a) SINGLE person (including head of household)- (b) MARRIED person- If the amount of wages If the amount of wages (after subtracting The amount of income tax (after subtracting The amount of income tax withholding allowances) is: to withhold is: withholding allowances) is: to withhold is: Not over $1,108 $0 Not over $1,106 $0 Over- But not over- Over- But not over- $1,108 $4,970 1.95% - $1,108 $3,241 1.95% - $1,106 $4,970 -- $75.31 plus 2.50% - $4,970 -- $41.63 plus 2.50% - $3,241 (a) SINGLE person (including head of household)- (b) MARRIED person- If the amount of wages If the amount of wages (after subtracting The amount of income tax (after subtracting The amount of income tax withholding allowances) is: to withhold is: withholding allowances) is: to withhold is: Not over $2,216 $0 Not over $2,212 $0 Over- But not over- Over- But not over- $2,216 $9,940 1.95% - $2,216 $6,482 1.95% - $2,212 $9,940 -- $150.62 plus 2.50% - $9,940 -- $83.27 plus 2.50% - $6,482 (a) SINGLE person (including head of household)- (b) MARRIED person- If the amount of wages If the amount of wages (after subtracting The amount of income tax (after subtracting The amount of income tax withholding allowances) is: to withhold is: withholding allowances) is: to withhold is: Not over $2,401 $0 Not over $2,396 $0 Over- But not over- Over- But not over- $2,401 $10,769 1.95% - $2,401 $7,022 1.95% - $2,396 $10,769 -- $163.18 plus 2.50% - $10,769 -- $90.21 plus 2.50% - $7,022 (a) SINGLE person (including head of household)- (b) MARRIED person- If the amount of wages If the amount of wages (after subtracting The amount of income tax (after subtracting The amount of income tax withholding allowances) is: to withhold is: withholding allowances) is: to withhold is: Not over $4,802 $0 Not over $4,792 $0 Over- But not over- Over- But not over- $4,802 $21,538 1.95% - $4,802 $14,044 1.95% - $4,792 $21,538 -- $326.35 plus 2.50% - $21,538 -- $180.41 plus 2.50% - $14,044 Table 1- Weekly Payroll Period $2,396 $7,022 of excess over- Table 3- Semimonthly Payroll Period of excess over- of excess overof excess over- of excess over- $4,792 Table 4- Monthly Payroll Period $1,106 $3,241 $14,044 $6,482 of excess over- Table 2- Biweekly Payroll Period of excess over- $2,212 2026 Percentage Method Tables (Forms W-4 Before 2020) of excess over-

(a) SINGLE person (including head of household)- (b) MARRIED person- If the amount of wages If the amount of wages (after subtracting The amount of income tax (after subtracting The amount of income tax withholding allowances) is: to withhold is: withholding allowances) is: to withhold is: Not over $14,406 $0 Not over $14,375 $0 Over- But not over- Over- But not over- $14,406 $64,613 1.95% - $14,406 $42,131 1.95% - $14,375 $64,613 -- $979.04 plus 2.50% - $64,613 -- $541.24 plus 2.50% - $42,131 (a) SINGLE person (including head of household)- (b) MARRIED person- If the amount of wages If the amount of wages (after subtracting The amount of income tax (after subtracting The amount of income tax withholding allowances) is: to withhold is: withholding allowances) is: to withhold is: Not over $28,813 $0 Not over $28,750 $0 Over- But not over- Over- But not over- $28,813 $129,225 1.95% - $28,813 $84,263 1.95% - $28,750 $129,225 -- $1,958.03 plus 2.50% - $129,225 -- $1,082.50 plus 2.50% - $84,263 (a) SINGLE person (including head of household)- (b) MARRIED person- If the amount of wages If the amount of wages (after subtracting The amount of income tax (after subtracting The amount of income tax withholding allowances) is: to withhold is: withholding allowances) is: to withhold is: Not over- 57,625$ $0 Not over- 57,500$ $0 Over- But not over- Over- But not over- $57,625 $258,450 1.95% - $57,625 $168,525 1.95% - $57,500 $258,450 -- $3,916.09 plus 2.50% - $258,450 -- $2,164.99 plus 2.50% - $168,525 (a) SINGLE person (including head of household)- (b) MARRIED person- If the amount of wages (after If the amount of wages (after subtracting withholding The amount of income tax subtracting withholding The amount of income tax allowances) divided by the to withhold is: allowances) divided by the to withhold is: number of days in the number of days in the payroll period is: payroll period is: Not over $222.00 $0 Not over $221.00 $0 Over- But not over- Over- But not over- $222 $994 1.95% - $222 $648 1.95% - $221 $994 -- $15.05 plus 2.50% - $994 -- $8.33 plus 2.50% - $648 Percentage Method Tables (Forms W-4 Before 2020) $221 $648 of excess over- $28,750 $84,263 of excess overof excess over- of excess over- $168,525 $14,375 Table 5- Quarterly Payroll Period Table 6- Semiannual Payroll Period $42,131 Table 8- Daily or Miscellaneous Payroll Period of excess over- of excess over- Table 7- Annual Payroll Period of excess over- of excess over- $57,500

North Dakota Income Tax Withholding Rates and Instructions 2026 Calendar Year

Wage Bracket Method (Forms W-4 Before 2020) This method is generally recommended for employers with a manual payroll system and a small number of employees. Under this method, determine the amount to withhold in the following steps: Step 1: On pages 6 through 44, find the table for the payroll period and the employee's marital status from Form W-4. Step 2: On the left side of the table in the wage column, find the wage line on which the employee's wage amount for the payroll period falls. Note: If an employee's wages exceed the last wage line in the table, do not use this method to calculate the withholding amount; instead, use the Percentage Method on page 2. Step 3: At the top of the table, find the number of withholding allowances claimed by the employee on Form W-4. Note: If the employee is claiming more than 10 withholding allowances, see "Over 10 withholding allowances" on this page for additional instructions. Step 4: The amount to withhold is the amount shown in the table where the wage line and withholding allowance column meet. Over 10 withholding allowances. If an employee claims more than 10 withholding allowances on Form W-4, this method may still be used as follows: 1. Multiply the number of withholding allowances over 10 by the amount of one withholding allowance for the payroll period from the table on page 2 of this booklet (under the Percentage Method). 2. Subtract the result from the employee's wages for the payroll period. 3. Use the reduced wage amount to find the withholding amount in the column for 10 allowances in the table. Additional withholding. If an employee requests additional North Dakota income tax to be withheld (over the amount using the table), the employer is asked to accommodate the employee's request, if possible. There is no special form or procedure provided for this purpose. Supplemental wages. See page 57.

0$ 1,000$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 1,000 1,025 0 0 0 0 0 0 0 0 0 0 0 1,025 1,050 0 0 0 0 0 0 0 0 0 0 0 1,050 1,075 0 0 0 0 0 0 0 0 0 0 0 1,075 1,100 0 0 0 0 0 0 0 0 0 0 0 1,100 1,125 0 0 0 0 0 0 0 0 0 0 0 1,125 1,150 1 0 0 0 0 0 0 0 0 0 0 1,150 1,175 1 0 0 0 0 0 0 0 0 0 0 1,175 1,200 2 0 0 0 0 0 0 0 0 0 0 1,200 1,225 2 0 0 0 0 0 0 0 0 0 0 1,225 1,250 3 1 0 0 0 0 0 0 0 0 0 1,250 1,275 3 1 0 0 0 0 0 0 0 0 0 1,275 1,300 3 2 0 0 0 0 0 0 0 0 0 1,300 1,325 4 2 1 0 0 0 0 0 0 0 0 1,325 1,350 4 3 1 0 0 0 0 0 0 0 0 1,350 1,375 5 3 2 0 0 0 0 0 0 0 0 1,375 1,400 5 4 2 1 0 0 0 0 0 0 0 1,400 1,425 6 4 3 1 0 0 0 0 0 0 0 1,425 1,450 6 5 3 2 0 0 0 0 0 0 0 1,450 1,475 7 5 4 2 0 0 0 0 0 0 0 1,475 1,500 7 6 4 3 1 0 0 0 0 0 0 1,500 1,525 8 6 5 3 1 0 0 0 0 0 0 1,525 1,550 8 7 5 4 2 0 0 0 0 0 0 1,550 1,575 9 7 6 4 2 1 0 0 0 0 0 1,575 1,600 9 8 6 5 3 1 0 0 0 0 0 1,600 1,625 10 8 7 5 3 2 0 0 0 0 0 1,625 1,650 10 9 7 5 4 2 1 0 0 0 0 1,650 1,675 11 9 8 6 4 3 1 0 0 0 0 1,675 1,700 11 10 8 6 5 3 2 0 0 0 0 1,700 1,725 12 10 9 7 5 4 2 0 0 0 0 1,725 1,750 12 11 9 7 6 4 3 1 0 0 0 1,750 1,775 13 11 10 8 6 5 3 1 0 0 0 1,775 1,800 13 12 10 8 7 5 4 2 0 0 0 1,800 1,825 14 12 11 9 7 6 4 2 1 0 0 1,825 1,850 14 13 11 9 8 6 5 3 1 0 0 1,850 1,875 15 13 11 10 8 7 5 3 2 0 0 1,875 1,900 15 14 12 10 9 7 6 4 2 1 0 1,900 1,925 16 14 12 11 9 8 6 4 3 1 0 1,925 1,950 16 15 13 11 10 8 6 5 3 2 0 1,950 1,975 17 15 13 12 10 9 7 5 4 2 1 1,975 2,000 17 16 14 12 11 9 7 6 4 3 1 2,000 2,025 18 16 14 13 11 10 8 6 5 3 2 2,025 2,050 18 17 15 13 12 10 8 7 5 4 2 2,050 2,075 19 17 15 14 12 11 9 7 6 4 2 2,075 2,100 19 17 16 14 13 11 9 8 6 5 3 8 9 The amount to withhold is: 5 7 If the w ages are- 0 1 6 10 2 3 4 And the number of withholding allowances is- SINGLE Person-WEEKLY Payroll Period

2,100$ 2,125$ 20$ 18$ 16$ 15$ 13$ 12$ 10$ 8$ 7$ 5$ 3$ 2,125 2,150 20 18 17 15 14 12 10 9 7 6 4 2,150 2,175 21 19 17 16 14 12 11 9 8 6 4 2,175 2,200 21 19 18 16 15 13 11 10 8 7 5 2,200 2,225 22 20 18 17 15 13 12 10 9 7 5 2,225 2,250 22 20 19 17 16 14 12 11 9 8 6 2,250 2,275 23 21 19 18 16 14 13 11 10 8 6 2,275 2,300 23 21 20 18 17 15 13 12 10 8 7 2,300 2,325 23 22 20 19 17 15 14 12 11 9 7 2,325 2,350 24 22 21 19 18 16 14 13 11 9 8 2,350 2,375 24 23 21 20 18 16 15 13 12 10 8 2,375 2,400 25 23 22 20 18 17 15 14 12 10 9 2,400 2,425 25 24 22 21 19 17 16 14 13 11 9 2,425 2,450 26 24 23 21 19 18 16 15 13 11 10 2,450 2,475 26 25 23 22 20 18 17 15 14 12 10 2,475 2,500 27 25 24 22 20 19 17 16 14 12 11 2,500 2,525 27 26 24 23 21 19 18 16 14 13 11 2,525 2,550 28 26 25 23 21 20 18 17 15 13 12 2,550 2,575 28 27 25 24 22 20 19 17 15 14 12 2,575 2,600 29 27 26 24 22 21 19 18 16 14 13 2,600 2,625 29 28 26 24 23 21 20 18 16 15 13 2,625 2,650 30 28 27 25 23 22 20 19 17 15 14 2,650 2,675 30 29 27 25 24 22 21 19 17 16 14 2,675 2,700 31 29 28 26 24 23 21 20 18 16 15 2,700 2,725 31 30 28 26 25 23 22 20 18 17 15 2,725 2,750 32 30 29 27 25 24 22 20 19 17 16 2,750 2,775 32 31 29 27 26 24 23 21 19 18 16 2,775 2,800 33 31 30 28 26 25 23 21 20 18 17 2,800 2,825 33 32 30 28 27 25 24 22 20 19 17 2,825 2,850 34 32 30 29 27 26 24 22 21 19 18 2,850 2,875 34 33 31 29 28 26 25 23 21 20 18 2,875 2,900 35 33 31 30 28 27 25 23 22 20 19 2,900 2,925 35 34 32 30 29 27 26 24 22 21 19 2,925 2,950 36 34 32 31 29 28 26 24 23 21 20 2,950 2,975 36 35 33 31 30 28 26 25 23 22 20 2,975 3,000 37 35 33 32 30 29 27 25 24 22 21 3,000 3,025 37 36 34 32 31 29 27 26 24 23 21 3,025 3,050 38 36 34 33 31 30 28 26 25 23 21 3,050 3,075 38 36 35 33 32 30 28 27 25 24 22 3,075 3,100 39 37 35 34 32 31 29 27 26 24 22 3,100 3,125 39 37 36 34 33 31 29 28 26 25 23 3,125 3,150 40 38 36 35 33 32 30 28 27 25 23 3,150 3,175 40 38 37 35 34 32 30 29 27 26 24 3,175 3,200 41 39 37 36 34 32 31 29 28 26 24 3,200 3,225 41 39 38 36 35 33 31 30 28 27 25 The amount to withhold is: 0 1 2 3 4 5 6 7 8 9 10 SINGLE Person-WEEKLY Payroll Period

3,225$ 3,250$ 42$ 40$ 38$ 37$ 35$ 33$ 32$ 30$ 29$ 27$ 25$ 3,250 3,275 42 40 39 37 36 34 32 31 29 27 26 3,275 3,300 42 41 39 38 36 34 33 31 30 28 26 3,300 3,325 43 41 40 38 37 35 33 32 30 28 27 3,325 3,350 43 42 40 39 37 35 34 32 31 29 27 3,350 3,375 44 42 41 39 38 36 34 33 31 29 28 3,375 3,400 44 43 41 40 38 36 35 33 32 30 28 3,400 3,425 45 43 42 40 38 37 35 34 32 30 29 3,425 3,450 45 44 42 41 39 37 36 34 33 31 29 3,450 3,475 46 44 43 41 39 38 36 35 33 31 30 3,475 3,500 46 45 43 42 40 38 37 35 33 32 30 3,500 3,525 47 45 44 42 40 39 37 36 34 32 31 3,525 3,550 47 46 44 43 41 39 38 36 34 33 31 3,550 3,575 48 46 45 43 41 40 38 37 35 33 32 3,575 3,600 48 47 45 44 42 40 39 37 35 34 32 3,600 3,625 49 47 46 44 42 41 39 38 36 34 33 3,625 3,650 49 48 46 44 43 41 40 38 36 35 33 3,650 3,675 50 48 47 45 43 42 40 39 37 35 34 3,675 3,700 50 49 47 45 44 42 41 39 37 36 34 3,700 3,725 51 49 48 46 44 43 41 39 38 36 35 3,725 3,750 51 50 48 46 45 43 42 40 38 37 35 3,750 3,775 52 50 49 47 45 44 42 40 39 37 36 3,775 3,800 52 51 49 47 46 44 43 41 39 38 36 3,800 3,825 53 51 50 48 46 45 43 41 40 38 37 3,825 3,850 53 52 50 48 47 45 44 42 40 39 37 3,850 3,875 54 52 50 49 47 46 44 42 41 39 38 3,875 3,900 54 53 51 49 48 46 45 43 41 40 38 3,900 3,925 55 53 51 50 48 47 45 43 42 40 39 3,925 3,950 55 54 52 50 49 47 45 44 42 41 39 3,950 3,975 56 54 52 51 49 48 46 44 43 41 40 3,975 4,000 56 55 53 51 50 48 46 45 43 42 40 4,000 4,025 57 55 53 52 50 49 47 45 44 42 41 4,025 4,050 57 56 54 52 51 49 47 46 44 43 41 4,050 4,075 58 56 54 53 51 50 48 46 45 43 41 4,075 4,100 58 56 55 53 52 50 48 47 45 44 42 4,100 4,125 59 57 55 54 52 51 49 47 46 44 42 4,125 4,150 59 57 56 54 53 51 49 48 46 45 43 4,150 4,175 60 58 56 55 53 51 50 48 47 45 43 4,175 4,200 60 58 57 55 54 52 50 49 47 46 44 4,200 4,225 61 59 57 56 54 52 51 49 48 46 44 4,225 4,250 61 59 58 56 55 53 51 50 48 47 45 4,250 4,275 62 60 58 57 55 53 52 50 49 47 45 4,275 4,300 62 60 59 57 56 54 52 51 49 47 46 4,300 4,325 62 61 59 58 56 54 53 51 50 48 46 4,325 4,350 63 61 60 58 57 55 53 52 50 48 47 The amount to withhold is: At least an 0 1 2 3 4 5 6 7 8 9 10 SINGLE Person-WEEKLY Payroll Period

4,350$ 4,375$ 63$ 62$ 60$ 59$ 57$ 55$ 54$ 52$ 51$ 49$ 47$ 4,375 4,400 64 62 61 59 57 56 54 53 51 49 48 4,400 4,425 64 63 61 60 58 56 55 53 52 50 48 4,425 4,450 65 63 62 60 58 57 55 54 52 50 49 4,450 4,475 65 64 62 61 59 57 56 54 53 51 49 4,475 4,500 66 64 63 61 59 58 56 55 53 51 50 4,500 4,525 66 65 63 62 60 58 57 55 53 52 50 4,525 4,550 67 65 64 62 60 59 57 56 54 52 51 4,550 4,575 67 66 64 63 61 59 58 56 54 53 51 4,575 4,600 68 66 65 63 61 60 58 57 55 53 52 4,600 4,625 68 67 65 63 62 60 59 57 55 54 52 4,625 4,650 69 67 66 64 62 61 59 58 56 54 53 4,650 4,675 69 68 66 64 63 61 60 58 56 55 53 4,675 4,700 70 68 67 65 63 62 60 59 57 55 54 4,700 4,725 70 69 67 65 64 62 61 59 57 56 54 4,725 4,750 71 69 68 66 64 63 61 59 58 56 55 4,750 4,775 71 70 68 66 65 63 62 60 58 57 55 4,775 4,800 72 70 69 67 65 64 62 60 59 57 56 4,800 4,825 72 71 69 67 66 64 63 61 59 58 56 4,825 4,850 73 71 69 68 66 65 63 61 60 58 57 4,850 4,875 73 72 70 68 67 65 64 62 60 59 57 4,875 4,900 74 72 70 69 67 66 64 62 61 59 58 4,900 4,925 74 73 71 69 68 66 65 63 61 60 58 4,925 4,950 75 73 71 70 68 67 65 63 62 60 59 4,950 4,975 75 74 72 70 69 67 65 64 62 61 59 The amount to withhold is: 0 1 2 3 4 5 6 7 8 9 10 SINGLE Person-WEEKLY Payroll Period

0$ 1,000$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 1,000 1,025 0 0 0 0 0 0 0 0 0 0 0 1,025 1,050 0 0 0 0 0 0 0 0 0 0 0 1,050 1,075 0 0 0 0 0 0 0 0 0 0 0 1,075 1,100 0 0 0 0 0 0 0 0 0 0 0 1,100 1,125 0 0 0 0 0 0 0 0 0 0 0 1,125 1,150 1 0 0 0 0 0 0 0 0 0 0 1,150 1,175 1 0 0 0 0 0 0 0 0 0 0 1,175 1,200 2 0 0 0 0 0 0 0 0 0 0 1,200 1,225 2 0 0 0 0 0 0 0 0 0 0 1,225 1,250 3 1 0 0 0 0 0 0 0 0 0 1,250 1,275 3 1 0 0 0 0 0 0 0 0 0 1,275 1,300 4 2 0 0 0 0 0 0 0 0 0 1,300 1,325 4 2 1 0 0 0 0 0 0 0 0 1,325 1,350 5 3 1 0 0 0 0 0 0 0 0 1,350 1,375 5 3 2 0 0 0 0 0 0 0 0 1,375 1,400 5 4 2 1 0 0 0 0 0 0 0 1,400 1,425 6 4 3 1 0 0 0 0 0 0 0 1,425 1,450 6 5 3 2 0 0 0 0 0 0 0 1,450 1,475 7 5 4 2 1 0 0 0 0 0 0 1,475 1,500 7 6 4 3 1 0 0 0 0 0 0 1,500 1,525 8 6 5 3 1 0 0 0 0 0 0 1,525 1,550 8 7 5 4 2 0 0 0 0 0 0 1,550 1,575 9 7 6 4 2 1 0 0 0 0 0 1,575 1,600 9 8 6 5 3 1 0 0 0 0 0 1,600 1,625 10 8 7 5 3 2 0 0 0 0 0 1,625 1,650 10 9 7 6 4 2 1 0 0 0 0 1,650 1,675 11 9 8 6 4 3 1 0 0 0 0 1,675 1,700 11 10 8 7 5 3 2 0 0 0 0 1,700 1,725 12 10 9 7 5 4 2 1 0 0 0 1,725 1,750 12 11 9 7 6 4 3 1 0 0 0 1,750 1,775 13 11 10 8 6 5 3 2 0 0 0 1,775 1,800 13 12 10 8 7 5 4 2 0 0 0 1,800 1,825 14 12 11 9 7 6 4 2 1 0 0 1,825 1,850 14 13 11 9 8 6 5 3 1 0 0 1,850 1,875 15 13 12 10 8 7 5 3 2 0 0 1,875 1,900 15 14 12 10 9 7 6 4 2 1 0 1,900 1,925 16 14 13 11 9 8 6 4 3 1 0 1,925 1,950 16 15 13 11 10 8 7 5 3 2 0 1,950 1,975 17 15 13 12 10 9 7 5 4 2 1 1,975 2,000 17 16 14 12 11 9 8 6 4 3 1 2,000 2,025 18 16 14 13 11 10 8 6 5 3 2 2,025 2,050 18 17 15 13 12 10 8 7 5 4 2 2,050 2,075 19 17 15 14 12 11 9 7 6 4 3 2,075 2,100 19 18 16 14 13 11 9 8 6 5 3 0 1 The am ount to withhold is: 8 9 10 3 2 4 5 6 7 MARRIED Person-WEEKLY Payroll Period

2,100$ 2,125$ 20$ 18$ 16$ 15$ 13$ 12$ 10$ 8$ 7$ 5$ 4$ 2,125 2,150 20 19 17 15 14 12 10 9 7 6 4 2,150 2,175 21 19 17 16 14 13 11 9 8 6 4 2,175 2,200 21 19 18 16 15 13 11 10 8 7 5 2,200 2,225 22 20 18 17 15 14 12 10 9 7 5 2,225 2,250 22 20 19 17 16 14 12 11 9 8 6 2,250 2,275 23 21 19 18 16 14 13 11 10 8 6 2,275 2,300 23 21 20 18 17 15 13 12 10 9 7 2,300 2,325 24 22 20 19 17 15 14 12 11 9 7 2,325 2,350 24 22 21 19 18 16 14 13 11 10 8 2,350 2,375 25 23 21 20 18 16 15 13 12 10 8 2,375 2,400 25 23 22 20 19 17 15 14 12 10 9 2,400 2,425 25 24 22 21 19 17 16 14 13 11 9 2,425 2,450 26 24 23 21 20 18 16 15 13 11 10 2,450 2,475 26 25 23 22 20 18 17 15 14 12 10 2,475 2,500 27 25 24 22 20 19 17 16 14 12 11 2,500 2,525 27 26 24 23 21 19 18 16 15 13 11 2,525 2,550 28 26 25 23 21 20 18 17 15 13 12 2,550 2,575 28 27 25 24 22 20 19 17 16 14 12 2,575 2,600 29 27 26 24 22 21 19 18 16 14 13 2,600 2,625 29 28 26 25 23 21 20 18 16 15 13 2,625 2,650 30 28 27 25 23 22 20 19 17 15 14 2,650 2,675 30 29 27 26 24 22 21 19 17 16 14 2,675 2,700 31 29 28 26 24 23 21 20 18 16 15 2,700 2,725 31 30 28 26 25 23 22 20 18 17 15 2,725 2,750 32 30 29 27 25 24 22 21 19 17 16 2,750 2,775 32 31 29 27 26 24 23 21 19 18 16 2,775 2,800 33 31 30 28 26 25 23 22 20 18 17 2,800 2,825 33 32 30 28 27 25 24 22 20 19 17 2,825 2,850 34 32 31 29 27 26 24 22 21 19 18 2,850 2,875 34 33 31 29 28 26 25 23 21 20 18 2,875 2,900 35 33 32 30 28 27 25 23 22 20 19 2,900 2,925 35 34 32 30 29 27 26 24 22 21 19 2,925 2,950 36 34 32 31 29 28 26 24 23 21 20 2,950 2,975 36 35 33 31 30 28 27 25 23 22 20 2,975 3,000 37 35 33 32 30 29 27 25 24 22 21 3,000 3,025 37 36 34 32 31 29 28 26 24 23 21 3,025 3,050 38 36 34 33 31 30 28 26 25 23 22 3,050 3,075 38 37 35 33 32 30 28 27 25 24 22 3,075 3,100 39 37 35 34 32 31 29 27 26 24 23 3,100 3,125 39 38 36 34 33 31 29 28 26 25 23 3,125 3,150 40 38 36 35 33 32 30 28 27 25 23 3,150 3,175 40 38 37 35 34 32 30 29 27 26 24 3,175 3,200 41 39 37 36 34 33 31 29 28 26 24 3,200 3,225 41 39 38 36 35 33 31 30 28 27 25 The amount to withhold is: At least an 0 1 2 3 4 5 6 7 8 9 10 MARRIED Person-WEEKLY Payroll Period

0$ 2,000$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 2,000 2,025 0 0 0 0 0 0 0 0 0 0 0 2,025 2,050 0 0 0 0 0 0 0 0 0 0 0 2,050 2,075 0 0 0 0 0 0 0 0 0 0 0 2,075 2,100 0 0 0 0 0 0 0 0 0 0 0 2,100 2,125 0 0 0 0 0 0 0 0 0 0 0 2,125 2,150 0 0 0 0 0 0 0 0 0 0 0 2,150 2,175 0 0 0 0 0 0 0 0 0 0 0 2,175 2,200 0 0 0 0 0 0 0 0 0 0 0 2,200 2,225 0 0 0 0 0 0 0 0 0 0 0 2,225 2,250 0 0 0 0 0 0 0 0 0 0 0 2,250 2,275 1 0 0 0 0 0 0 0 0 0 0 2,275 2,300 1 0 0 0 0 0 0 0 0 0 0 2,300 2,325 2 0 0 0 0 0 0 0 0 0 0 2,325 2,350 2 0 0 0 0 0 0 0 0 0 0 2,350 2,375 3 0 0 0 0 0 0 0 0 0 0 2,375 2,400 3 0 0 0 0 0 0 0 0 0 0 2,400 2,425 4 1 0 0 0 0 0 0 0 0 0 2,425 2,450 4 1 0 0 0 0 0 0 0 0 0 2,450 2,475 5 2 0 0 0 0 0 0 0 0 0 2,475 2,500 5 2 0 0 0 0 0 0 0 0 0 2,500 2,525 6 3 0 0 0 0 0 0 0 0 0 2,525 2,550 6 3 0 0 0 0 0 0 0 0 0 2,550 2,575 7 4 0 0 0 0 0 0 0 0 0 2,575 2,600 7 4 1 0 0 0 0 0 0 0 0 2,600 2,625 8 5 1 0 0 0 0 0 0 0 0 2,625 2,650 8 5 2 0 0 0 0 0 0 0 0 2,650 2,675 9 5 2 0 0 0 0 0 0 0 0 2,675 2,700 9 6 3 0 0 0 0 0 0 0 0 2,700 2,725 10 6 3 0 0 0 0 0 0 0 0 2,725 2,750 10 7 4 0 0 0 0 0 0 0 0 2,750 2,775 11 7 4 1 0 0 0 0 0 0 0 2,775 2,800 11 8 5 1 0 0 0 0 0 0 0 2,800 2,825 12 8 5 2 0 0 0 0 0 0 0 2,825 2,850 12 9 6 2 0 0 0 0 0 0 0 2,850 2,875 13 9 6 3 0 0 0 0 0 0 0 2,875 2,900 13 10 7 3 0 0 0 0 0 0 0 2,900 2,925 14 10 7 4 1 0 0 0 0 0 0 2,925 2,950 14 11 8 4 1 0 0 0 0 0 0 2,950 2,975 15 11 8 5 2 0 0 0 0 0 0 2,975 3,000 15 12 9 5 2 0 0 0 0 0 0 3,000 3,025 16 12 9 6 3 0 0 0 0 0 0 3,025 3,050 16 13 10 6 3 0 0 0 0 0 0 3,050 3,075 17 13 10 7 4 0 0 0 0 0 0 3,075 3,100 17 14 11 7 4 1 0 0 0 0 0 SINGLE Person-BIWEEKLY Payroll Period At least an 0 1 The amount to w ithhold is: 8 9 10 2 4 5 6 7 3

3,100$ 3,125$ 17$ 14$ 11$ 8$ 5$ 1$ 0$ 0$ 0$ 0$ 0$ 3,125 3,150 18 15 12 8 5 2 0 0 0 0 0 3,150 3,175 18 15 12 9 6 2 0 0 0 0 0 3,175 3,200 19 16 12 9 6 3 0 0 0 0 0 3,200 3,225 19 16 13 10 7 3 0 0 0 0 0 3,225 3,250 20 17 13 10 7 4 1 0 0 0 0 3,250 3,275 20 17 14 11 8 4 1 0 0 0 0 3,275 3,300 21 18 14 11 8 5 2 0 0 0 0 3,300 3,325 21 18 15 12 8 5 2 0 0 0 0 3,325 3,350 22 19 15 12 9 6 3 0 0 0 0 3,350 3,375 22 19 16 13 9 6 3 0 0 0 0 3,375 3,400 23 20 16 13 10 7 3 0 0 0 0 3,400 3,425 23 20 17 14 10 7 4 1 0 0 0 3,425 3,450 24 21 17 14 11 8 4 1 0 0 0 3,450 3,475 24 21 18 15 11 8 5 2 0 0 0 3,475 3,500 25 22 18 15 12 9 5 2 0 0 0 3,500 3,525 25 22 19 16 12 9 6 3 0 0 0 3,525 3,550 26 23 19 16 13 10 6 3 0 0 0 3,550 3,575 26 23 20 17 13 10 7 4 0 0 0 3,575 3,600 27 24 20 17 14 11 7 4 1 0 0 3,600 3,625 27 24 21 18 14 11 8 5 1 0 0 3,625 3,650 28 24 21 18 15 12 8 5 2 0 0 3,650 3,675 28 25 22 19 15 12 9 6 2 0 0 3,675 3,700 29 25 22 19 16 13 9 6 3 0 0 3,700 3,725 29 26 23 20 16 13 10 7 3 0 0 3,725 3,750 30 26 23 20 17 14 10 7 4 1 0 3,750 3,775 30 27 24 20 17 14 11 8 4 1 0 3,775 3,800 31 27 24 21 18 15 11 8 5 2 0 3,800 3,825 31 28 25 21 18 15 12 9 5 2 0 3,825 3,850 32 28 25 22 19 15 12 9 6 3 0 3,850 3,875 32 29 26 22 19 16 13 10 6 3 0 3,875 3,900 33 29 26 23 20 16 13 10 7 4 0 3,900 3,925 33 30 27 23 20 17 14 11 7 4 1 3,925 3,950 34 30 27 24 21 17 14 11 8 5 1 3,950 3,975 34 31 28 24 21 18 15 11 8 5 2 3,975 4,000 35 31 28 25 22 18 15 12 9 6 2 4,000 4,025 35 32 29 25 22 19 16 12 9 6 3 4,025 4,050 36 32 29 26 23 19 16 13 10 6 3 4,050 4,075 36 33 30 26 23 20 17 13 10 7 4 4,075 4,100 36 33 30 27 24 20 17 14 11 7 4 4,100 4,125 37 34 31 27 24 21 18 14 11 8 5 4,125 4,150 37 34 31 28 25 21 18 15 12 8 5 4,150 4,175 38 35 32 28 25 22 19 15 12 9 6 4,175 4,200 38 35 32 29 26 22 19 16 13 9 6 4,200 4,225 39 36 32 29 26 23 20 16 13 10 7 0 1 2 3 4 5 6 7 8 9 10 SINGLE Person-BIWEEKLY Payroll Period The amount to withhold is:

4,225$ 4,250$ 39$ 36$ 33$ 30$ 27$ 23$ 20$ 17$ 14$ 10$ 7$ 4,250 4,275 40 37 33 30 27 24 21 17 14 11 8 4,275 4,300 40 37 34 31 27 24 21 18 15 11 8 4,300 4,325 41 38 34 31 28 25 22 18 15 12 9 4,325 4,350 41 38 35 32 28 25 22 19 16 12 9 4,350 4,375 42 39 35 32 29 26 23 19 16 13 10 4,375 4,400 42 39 36 33 29 26 23 20 17 13 10 4,400 4,425 43 40 36 33 30 27 23 20 17 14 11 4,425 4,450 43 40 37 34 30 27 24 21 18 14 11 4,450 4,475 44 41 37 34 31 28 24 21 18 15 12 4,475 4,500 44 41 38 35 31 28 25 22 18 15 12 4,500 4,525 45 42 38 35 32 29 25 22 19 16 13 4,525 4,550 45 42 39 36 32 29 26 23 19 16 13 4,550 4,575 46 43 39 36 33 30 26 23 20 17 14 4,575 4,600 46 43 40 37 33 30 27 24 20 17 14 4,600 4,625 47 44 40 37 34 31 27 24 21 18 14 4,625 4,650 47 44 41 38 34 31 28 25 21 18 15 4,650 4,675 48 44 41 38 35 32 28 25 22 19 15 4,675 4,700 48 45 42 39 35 32 29 26 22 19 16 4,700 4,725 49 45 42 39 36 33 29 26 23 20 16 4,725 4,750 49 46 43 39 36 33 30 27 23 20 17 4,750 4,775 50 46 43 40 37 34 30 27 24 21 17 4,775 4,800 50 47 44 40 37 34 31 28 24 21 18 4,800 4,825 51 47 44 41 38 35 31 28 25 22 18 4,825 4,850 51 48 45 41 38 35 32 29 25 22 19 4,850 4,875 52 48 45 42 39 35 32 29 26 23 19 4,875 4,900 52 49 46 42 39 36 33 30 26 23 20 4,900 4,925 53 49 46 43 40 36 33 30 27 24 20 4,925 4,950 53 50 47 43 40 37 34 30 27 24 21 4,950 4,975 54 50 47 44 41 37 34 31 28 25 21 4,975 5,000 54 51 48 44 41 38 35 31 28 25 22 5,000 5,025 55 51 48 45 42 38 35 32 29 26 22 5,025 5,050 55 52 49 45 42 39 36 32 29 26 23 5,050 5,075 56 52 49 46 43 39 36 33 30 26 23 5,075 5,100 56 53 50 46 43 40 37 33 30 27 24 5,100 5,125 56 53 50 47 44 40 37 34 31 27 24 5,125 5,150 57 54 51 47 44 41 38 34 31 28 25 5,150 5,175 57 54 51 48 45 41 38 35 32 28 25 5,175 5,200 58 55 51 48 45 42 39 35 32 29 26 5,200 5,225 58 55 52 49 46 42 39 36 33 29 26 5,225 5,250 59 56 52 49 46 43 40 36 33 30 27 5,250 5,275 59 56 53 50 47 43 40 37 34 30 27 5,275 5,300 60 57 53 50 47 44 41 37 34 31 28 5,300 5,325 60 57 54 51 47 44 41 38 35 31 28 5,325 5,350 61 58 54 51 48 45 42 38 35 32 29 The amount to withhold is: At least an 0 1 2 3 4 5 6 7 8 9 10 SINGLE Person-BIWEEKLY Payroll Period

5,350$ 5,375$ 61$ 58$ 55$ 52$ 48$ 45$ 42$ 39$ 36$ 32$ 29$ 5,375 5,400 62 59 55 52 49 46 42 39 36 33 30 5,400 5,425 62 59 56 53 49 46 43 40 37 33 30 5,425 5,450 63 60 56 53 50 47 43 40 37 34 31 5,450 5,475 63 60 57 54 50 47 44 41 38 34 31 5,475 5,500 64 61 57 54 51 48 44 41 38 35 32 5,500 5,525 64 61 58 55 51 48 45 42 38 35 32 5,525 5,550 65 62 58 55 52 49 45 42 39 36 33 5,550 5,575 65 62 59 56 52 49 46 43 39 36 33 5,575 5,600 66 63 59 56 53 50 46 43 40 37 33 5,600 5,625 66 63 60 57 53 50 47 44 40 37 34 5,625 5,650 67 63 60 57 54 51 47 44 41 38 34 5,650 5,675 67 64 61 58 54 51 48 45 41 38 35 5,675 5,700 68 64 61 58 55 52 48 45 42 39 35 5,700 5,725 68 65 62 59 55 52 49 46 42 39 36 5,725 5,750 69 65 62 59 56 53 49 46 43 40 36 5,750 5,775 69 66 63 59 56 53 50 47 43 40 37 5,775 5,800 70 66 63 60 57 54 50 47 44 41 37 5,800 5,825 70 67 64 60 57 54 51 48 44 41 38 5,825 5,850 71 67 64 61 58 54 51 48 45 42 38 5,850 5,875 71 68 65 61 58 55 52 49 45 42 39 5,875 5,900 72 68 65 62 59 55 52 49 46 43 39 5,900 5,925 72 69 66 62 59 56 53 50 46 43 40 5,925 5,950 73 69 66 63 60 56 53 50 47 44 40 5,950 5,975 73 70 67 63 60 57 54 50 47 44 41 5,975 6,000 74 70 67 64 61 57 54 51 48 45 41 6,000 6,025 74 71 68 64 61 58 55 51 48 45 42 6,025 6,050 75 71 68 65 62 58 55 52 49 45 42 6,050 6,075 75 72 69 65 62 59 56 52 49 46 43 6,075 6,100 75 72 69 66 63 59 56 53 50 46 43 6,100 6,125 76 73 70 66 63 60 57 53 50 47 44 6,125 6,150 76 73 70 67 64 60 57 54 51 47 44 6,150 6,175 77 74 71 67 64 61 58 54 51 48 45 6,175 6,200 77 74 71 68 65 61 58 55 52 48 45 6,200 6,225 78 75 71 68 65 62 59 55 52 49 46 6,225 6,250 78 75 72 69 66 62 59 56 53 49 46 6,250 6,275 79 76 72 69 66 63 60 56 53 50 47 6,275 6,300 79 76 73 70 66 63 60 57 54 50 47 6,300 6,325 80 77 73 70 67 64 61 57 54 51 48 6,325 6,350 80 77 74 71 67 64 61 58 55 51 48 6,350 6,375 81 78 74 71 68 65 62 58 55 52 49 6,375 6,400 81 78 75 72 68 65 62 59 56 52 49 6,400 6,425 82 79 75 72 69 66 62 59 56 53 50 6,425 6,450 82 79 76 73 69 66 63 60 57 53 50 6,450 6,475 83 80 76 73 70 67 63 60 57 54 51 The amount to withhold is: At least an 0 1 2 3 4 5 6 7 8 9 10 SINGLE Person-BIWEEKLY Payroll Period

0$ 2,000$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 2,000 2,025 0 0 0 0 0 0 0 0 0 0 0 2,025 2,050 0 0 0 0 0 0 0 0 0 0 0 2,050 2,075 0 0 0 0 0 0 0 0 0 0 0 2,075 2,100 0 0 0 0 0 0 0 0 0 0 0 2,100 2,125 0 0 0 0 0 0 0 0 0 0 0 2,125 2,150 0 0 0 0 0 0 0 0 0 0 0 2,150 2,175 0 0 0 0 0 0 0 0 0 0 0 2,175 2,200 0 0 0 0 0 0 0 0 0 0 0 2,200 2,225 0 0 0 0 0 0 0 0 0 0 0 2,225 2,250 1 0 0 0 0 0 0 0 0 0 0 2,250 2,275 1 0 0 0 0 0 0 0 0 0 0 2,275 2,300 1 0 0 0 0 0 0 0 0 0 0 2,300 2,325 2 0 0 0 0 0 0 0 0 0 0 2,325 2,350 2 0 0 0 0 0 0 0 0 0 0 2,350 2,375 3 0 0 0 0 0 0 0 0 0 0 2,375 2,400 3 0 0 0 0 0 0 0 0 0 0 2,400 2,425 4 1 0 0 0 0 0 0 0 0 0 2,425 2,450 4 1 0 0 0 0 0 0 0 0 0 2,450 2,475 5 2 0 0 0 0 0 0 0 0 0 2,475 2,500 5 2 0 0 0 0 0 0 0 0 0 2,500 2,525 6 3 0 0 0 0 0 0 0 0 0 2,525 2,550 6 3 0 0 0 0 0 0 0 0 0 2,550 2,575 7 4 0 0 0 0 0 0 0 0 0 2,575 2,600 7 4 1 0 0 0 0 0 0 0 0 2,600 2,625 8 5 1 0 0 0 0 0 0 0 0 2,625 2,650 8 5 2 0 0 0 0 0 0 0 0 2,650 2,675 9 6 2 0 0 0 0 0 0 0 0 2,675 2,700 9 6 3 0 0 0 0 0 0 0 0 2,700 2,725 10 7 3 0 0 0 0 0 0 0 0 2,725 2,750 10 7 4 1 0 0 0 0 0 0 0 2,750 2,775 11 8 4 1 0 0 0 0 0 0 0 2,775 2,800 11 8 5 2 0 0 0 0 0 0 0 2,800 2,825 12 8 5 2 0 0 0 0 0 0 0 2,825 2,850 12 9 6 3 0 0 0 0 0 0 0 2,850 2,875 13 9 6 3 0 0 0 0 0 0 0 2,875 2,900 13 10 7 4 0 0 0 0 0 0 0 2,900 2,925 14 10 7 4 1 0 0 0 0 0 0 2,925 2,950 14 11 8 4 1 0 0 0 0 0 0 2,950 2,975 15 11 8 5 2 0 0 0 0 0 0 2,975 3,000 15 12 9 5 2 0 0 0 0 0 0 3,000 3,025 16 12 9 6 3 0 0 0 0 0 0 3,025 3,050 16 13 10 6 3 0 0 0 0 0 0 3,050 3,075 17 13 10 7 4 0 0 0 0 0 0 3,075 3,100 17 14 11 7 4 1 0 0 0 0 0 MARRIED Person-BIWEEKLY Payroll Period 0 1 The amount to w ithhold is: 8 9 10 2 3 4 5 6 7

3,100$ 3,125$ 18$ 14$ 11$ 8$ 5$ 1$ 0$ 0$ 0$ 0$ 0$ 3,125 3,150 18 15 12 8 5 2 0 0 0 0 0 3,150 3,175 19 15 12 9 6 2 0 0 0 0 0 3,175 3,200 19 16 13 9 6 3 0 0 0 0 0 3,200 3,225 20 16 13 10 7 3 0 0 0 0 0 3,225 3,250 20 17 14 10 7 4 1 0 0 0 0 3,250 3,275 20 17 14 11 8 4 1 0 0 0 0 3,275 3,300 21 18 15 11 8 5 2 0 0 0 0 3,300 3,325 21 18 15 12 9 5 2 0 0 0 0 3,325 3,350 22 19 16 12 9 6 3 0 0 0 0 3,350 3,375 22 19 16 13 10 6 3 0 0 0 0 3,375 3,400 23 20 16 13 10 7 4 0 0 0 0 3,400 3,425 23 20 17 14 11 7 4 1 0 0 0 3,425 3,450 24 21 17 14 11 8 5 1 0 0 0 3,450 3,475 24 21 18 15 11 8 5 2 0 0 0 3,475 3,500 25 22 18 15 12 9 6 2 0 0 0 3,500 3,525 25 22 19 16 12 9 6 3 0 0 0 3,525 3,550 26 23 19 16 13 10 7 3 0 0 0 3,550 3,575 26 23 20 17 13 10 7 4 1 0 0 3,575 3,600 27 24 20 17 14 11 7 4 1 0 0 3,600 3,625 27 24 21 18 14 11 8 5 2 0 0 3,625 3,650 28 25 21 18 15 12 8 5 2 0 0 3,650 3,675 28 25 22 19 15 12 9 6 2 0 0 3,675 3,700 29 26 22 19 16 13 9 6 3 0 0 3,700 3,725 29 26 23 20 16 13 10 7 3 0 0 3,725 3,750 30 27 23 20 17 14 10 7 4 1 0 3,750 3,775 30 27 24 21 17 14 11 8 4 1 0 3,775 3,800 31 28 24 21 18 15 11 8 5 2 0 3,800 3,825 31 28 25 22 18 15 12 9 5 2 0 3,825 3,850 32 28 25 22 19 16 12 9 6 3 0 3,850 3,875 32 29 26 23 19 16 13 10 6 3 0 3,875 3,900 33 29 26 23 20 17 13 10 7 4 0 3,900 3,925 33 30 27 23 20 17 14 11 7 4 1 3,925 3,950 34 30 27 24 21 18 14 11 8 5 1 3,950 3,975 34 31 28 24 21 18 15 12 8 5 2 3,975 4,000 35 31 28 25 22 19 15 12 9 6 2 4,000 4,025 35 32 29 25 22 19 16 13 9 6 3 4,025 4,050 36 32 29 26 23 19 16 13 10 7 3 4,050 4,075 36 33 30 26 23 20 17 14 10 7 4 4,075 4,100 37 33 30 27 24 20 17 14 11 8 4 4,100 4,125 37 34 31 27 24 21 18 14 11 8 5 4,125 4,150 38 34 31 28 25 21 18 15 12 9 5 4,150 4,175 38 35 32 28 25 22 19 15 12 9 6 4,175 4,200 39 35 32 29 26 22 19 16 13 10 6 4,200 4,225 39 36 33 29 26 23 20 16 13 10 7 The amount to withhold is: MARRIED Person-BIWEEKLY Payroll Period 0 1 2 3 4 5 6 7 8 9 10

4,225$ 4,250$ 40$ 36$ 33$ 30$ 27$ 23$ 20$ 17$ 14$ 10$ 7$ 4,250 4,275 40 37 34 30 27 24 21 17 14 11 8 4,275 4,300 40 37 34 31 28 24 21 18 15 11 8 4,300 4,325 41 38 35 31 28 25 22 18 15 12 9 4,325 4,350 41 38 35 32 29 25 22 19 16 12 9 4,350 4,375 42 39 35 32 29 26 23 19 16 13 10 4,375 4,400 42 39 36 33 30 26 23 20 17 13 10 4,400 4,425 43 40 36 33 30 27 24 20 17 14 11 4,425 4,450 43 40 37 34 31 27 24 21 18 14 11 4,450 4,475 44 41 37 34 31 28 25 21 18 15 12 4,475 4,500 44 41 38 35 31 28 25 22 19 15 12 4,500 4,525 45 42 38 35 32 29 26 22 19 16 13 4,525 4,550 45 42 39 36 32 29 26 23 20 16 13 4,550 4,575 46 43 39 36 33 30 26 23 20 17 14 4,575 4,600 46 43 40 37 33 30 27 24 21 17 14 4,600 4,625 47 44 40 37 34 31 27 24 21 18 15 4,625 4,650 47 44 41 38 34 31 28 25 22 18 15 4,650 4,675 48 45 41 38 35 32 28 25 22 19 16 4,675 4,700 48 45 42 39 35 32 29 26 22 19 16 4,700 4,725 49 46 42 39 36 33 29 26 23 20 17 4,725 4,750 49 46 43 40 36 33 30 27 23 20 17 4,750 4,775 50 47 43 40 37 34 30 27 24 21 17 4,775 4,800 50 47 44 41 37 34 31 28 24 21 18 4,800 4,825 51 47 44 41 38 35 31 28 25 22 18 4,825 4,850 51 48 45 42 38 35 32 29 25 22 19 4,850 4,875 52 48 45 42 39 36 32 29 26 23 19 4,875 4,900 52 49 46 43 39 36 33 30 26 23 20 4,900 4,925 53 49 46 43 40 37 33 30 27 24 20 4,925 4,950 53 50 47 43 40 37 34 31 27 24 21 4,950 4,975 54 50 47 44 41 38 34 31 28 25 21 4,975 5,000 54 51 48 44 41 38 35 32 28 25 22 5,000 5,025 55 51 48 45 42 38 35 32 29 26 22 5,025 5,050 55 52 49 45 42 39 36 33 29 26 23 5,050 5,075 56 52 49 46 43 39 36 33 30 27 23 5,075 5,100 56 53 50 46 43 40 37 34 30 27 24 5,100 5,125 57 53 50 47 44 40 37 34 31 28 24 5,125 5,150 57 54 51 47 44 41 38 34 31 28 25 5,150 5,175 58 54 51 48 45 41 38 35 32 29 25 5,175 5,200 58 55 52 48 45 42 39 35 32 29 26 5,200 5,225 59 55 52 49 46 42 39 36 33 29 26 5,225 5,250 59 56 53 49 46 43 40 36 33 30 27 5,250 5,275 59 56 53 50 47 43 40 37 34 30 27 5,275 5,300 60 57 54 50 47 44 41 37 34 31 28 5,300 5,325 60 57 54 51 48 44 41 38 35 31 28 5,325 5,350 61 58 55 51 48 45 42 38 35 32 29 The amount to withhold is: 0 1 2 3 4 5 6 7 8 9 10 MARRIED Person-BIWEEKLY Payroll Period

5,350$ 5,375$ 61$ 58$ 55$ 52$ 49$ 45$ 42$ 39$ 36$ 32$ 29$ 5,375 5,400 62 59 55 52 49 46 43 39 36 33 30 5,400 5,425 62 59 56 53 50 46 43 40 37 33 30 5,425 5,450 63 60 56 53 50 47 44 40 37 34 31 5,450 5,475 63 60 57 54 50 47 44 41 38 34 31 5,475 5,500 64 61 57 54 51 48 45 41 38 35 32 5,500 5,525 64 61 58 55 51 48 45 42 39 35 32 5,525 5,550 65 62 58 55 52 49 46 42 39 36 33 5,550 5,575 65 62 59 56 52 49 46 43 40 36 33 5,575 5,600 66 63 59 56 53 50 46 43 40 37 34 5,600 5,625 66 63 60 57 53 50 47 44 41 37 34 5,625 5,650 67 64 60 57 54 51 47 44 41 38 35 5,650 5,675 67 64 61 58 54 51 48 45 41 38 35 5,675 5,700 68 65 61 58 55 52 48 45 42 39 36 5,700 5,725 68 65 62 59 55 52 49 46 42 39 36 5,725 5,750 69 66 62 59 56 53 49 46 43 40 37 5,750 5,775 69 66 63 60 56 53 50 47 43 40 37 5,775 5,800 70 67 63 60 57 54 50 47 44 41 37 5,800 5,825 70 67 64 61 57 54 51 48 44 41 38 5,825 5,850 71 67 64 61 58 55 51 48 45 42 38 5,850 5,875 71 68 65 62 58 55 52 49 45 42 39 5,875 5,900 72 68 65 62 59 56 52 49 46 43 39 5,900 5,925 72 69 66 62 59 56 53 50 46 43 40 5,925 5,950 73 69 66 63 60 57 53 50 47 44 40 5,950 5,975 73 70 67 63 60 57 54 51 47 44 41 5,975 6,000 74 70 67 64 61 58 54 51 48 45 41 6,000 6,025 74 71 68 64 61 58 55 52 48 45 42 6,025 6,050 75 71 68 65 62 58 55 52 49 46 42 6,050 6,075 75 72 69 65 62 59 56 53 49 46 43 6,075 6,100 76 72 69 66 63 59 56 53 50 47 43 6,100 6,125 76 73 70 66 63 60 57 53 50 47 44 6,125 6,150 77 73 70 67 64 60 57 54 51 48 44 6,150 6,175 77 74 71 67 64 61 58 54 51 48 45 6,175 6,200 78 74 71 68 65 61 58 55 52 49 45 6,200 6,225 78 75 72 68 65 62 59 55 52 49 46 6,225 6,250 79 75 72 69 66 62 59 56 53 49 46 6,250 6,275 79 76 73 69 66 63 60 56 53 50 47 6,275 6,300 79 76 73 70 67 63 60 57 54 50 47 6,300 6,325 80 77 74 70 67 64 61 57 54 51 48 6,325 6,350 80 77 74 71 68 64 61 58 55 51 48 6,350 6,375 81 78 74 71 68 65 62 58 55 52 49 6,375 6,400 81 78 75 72 69 65 62 59 56 52 49 6,400 6,425 82 79 75 72 69 66 63 59 56 53 50 6,425 6,450 82 79 76 73 70 66 63 60 57 53 50 6,450 6,475 83 80 76 73 70 67 64 60 57 54 51 The amount to withhold is: At least an 0 1 2 3 4 5 6 7 8 9 10 MARRIED Person-BIWEEKLY Payroll Period

0$ 2,300$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 2,300 2,325 0 0 0 0 0 0 0 0 0 0 0 2,325 2,350 0 0 0 0 0 0 0 0 0 0 0 2,350 2,375 0 0 0 0 0 0 0 0 0 0 0 2,375 2,400 0 0 0 0 0 0 0 0 0 0 0 2,400 2,425 0 0 0 0 0 0 0 0 0 0 0 2,425 2,450 1 0 0 0 0 0 0 0 0 0 0 2,450 2,475 1 0 0 0 0 0 0 0 0 0 0 2,475 2,500 2 0 0 0 0 0 0 0 0 0 0 2,500 2,525 2 0 0 0 0 0 0 0 0 0 0 2,525 2,550 3 0 0 0 0 0 0 0 0 0 0 2,550 2,575 3 0 0 0 0 0 0 0 0 0 0 2,575 2,600 4 0 0 0 0 0 0 0 0 0 0 2,600 2,625 4 1 0 0 0 0 0 0 0 0 0 2,625 2,650 5 1 0 0 0 0 0 0 0 0 0 2,650 2,675 5 2 0 0 0 0 0 0 0 0 0 2,675 2,700 6 2 0 0 0 0 0 0 0 0 0 2,700 2,725 6 3 0 0 0 0 0 0 0 0 0 2,725 2,750 7 3 0 0 0 0 0 0 0 0 0 2,750 2,775 7 4 0 0 0 0 0 0 0 0 0 2,775 2,800 8 4 1 0 0 0 0 0 0 0 0 2,800 2,825 8 5 1 0 0 0 0 0 0 0 0 2,825 2,850 9 5 2 0 0 0 0 0 0 0 0 2,850 2,875 9 6 2 0 0 0 0 0 0 0 0 2,875 2,900 9 6 2 0 0 0 0 0 0 0 0 2,900 2,925 10 6 3 0 0 0 0 0 0 0 0 2,925 2,950 10 7 3 0 0 0 0 0 0 0 0 2,950 2,975 11 7 4 0 0 0 0 0 0 0 0 2,975 3,000 11 8 4 1 0 0 0 0 0 0 0 3,000 3,025 12 8 5 1 0 0 0 0 0 0 0 3,025 3,050 12 9 5 2 0 0 0 0 0 0 0 3,050 3,075 13 9 6 2 0 0 0 0 0 0 0 3,075 3,100 13 10 6 3 0 0 0 0 0 0 0 3,100 3,125 14 10 7 3 0 0 0 0 0 0 0 3,125 3,150 14 11 7 4 0 0 0 0 0 0 0 3,150 3,175 15 11 8 4 1 0 0 0 0 0 0 3,175 3,200 15 12 8 5 1 0 0 0 0 0 0 3,200 3,225 16 12 9 5 2 0 0 0 0 0 0 3,225 3,250 16 13 9 6 2 0 0 0 0 0 0 3,250 3,275 17 13 10 6 3 0 0 0 0 0 0 3,275 3,300 17 14 10 7 3 0 0 0 0 0 0 3,300 3,325 18 14 11 7 4 0 0 0 0 0 0 3,325 3,350 18 15 11 8 4 1 0 0 0 0 0 3,350 3,375 19 15 12 8 5 1 0 0 0 0 0 3,375 3,400 19 16 12 9 5 2 0 0 0 0 0 SINGLE Person-SEMIMONTHLY Payroll Period 0 1 The amount to w ithhold is: 8 9 10 2 3 4 5 6 7

3,400$ 3,425$ 20$ 16$ 13$ 9$ 6$ 2$ 0$ 0$ 0$ 0$ 0$ 3,425 3,450 20 17 13 10 6 3 0 0 0 0 0 3,450 3,475 21 17 14 10 7 3 0 0 0 0 0 3,475 3,500 21 18 14 11 7 4 0 0 0 0 0 3,500 3,525 22 18 15 11 8 4 1 0 0 0 0 3,525 3,550 22 19 15 12 8 5 1 0 0 0 0 3,550 3,575 23 19 16 12 9 5 2 0 0 0 0 3,575 3,600 23 20 16 13 9 6 2 0 0 0 0 3,600 3,625 24 20 17 13 10 6 3 0 0 0 0 3,625 3,650 24 21 17 14 10 7 3 0 0 0 0 3,650 3,675 25 21 18 14 11 7 4 0 0 0 0 3,675 3,700 25 22 18 15 11 8 4 1 0 0 0 3,700 3,725 26 22 19 15 12 8 5 1 0 0 0 3,725 3,750 26 23 19 16 12 9 5 2 0 0 0 3,750 3,775 27 23 20 16 13 9 6 2 0 0 0 3,775 3,800 27 24 20 17 13 10 6 3 0 0 0 3,800 3,825 28 24 21 17 14 10 7 3 0 0 0 3,825 3,850 28 25 21 18 14 11 7 4 0 0 0 3,850 3,875 28 25 22 18 15 11 8 4 1 0 0 3,875 3,900 29 25 22 19 15 12 8 5 1 0 0 3,900 3,925 29 26 22 19 15 12 9 5 2 0 0 3,925 3,950 30 26 23 19 16 12 9 6 2 0 0 3,950 3,975 30 27 23 20 16 13 9 6 2 0 0 3,975 4,000 31 27 24 20 17 13 10 6 3 0 0 4,000 4,025 31 28 24 21 17 14 10 7 3 0 0 4,025 4,050 32 28 25 21 18 14 11 7 4 0 0 4,050 4,075 32 29 25 22 18 15 11 8 4 1 0 4,075 4,100 33 29 26 22 19 15 12 8 5 1 0 4,100 4,125 33 30 26 23 19 16 12 9 5 2 0 4,125 4,150 34 30 27 23 20 16 13 9 6 2 0 4,150 4,175 34 31 27 24 20 17 13 10 6 3 0 4,175 4,200 35 31 28 24 21 17 14 10 7 3 0 4,200 4,225 35 32 28 25 21 18 14 11 7 4 0 4,225 4,250 36 32 29 25 22 18 15 11 8 4 1 4,250 4,275 36 33 29 26 22 19 15 12 8 5 1 4,275 4,300 37 33 30 26 23 19 16 12 9 5 2 4,300 4,325 37 34 30 27 23 20 16 13 9 6 2 4,325 4,350 38 34 31 27 24 20 17 13 10 6 3 4,350 4,375 38 35 31 28 24 21 17 14 10 7 3 4,375 4,400 39 35 32 28 25 21 18 14 11 7 4 4,400 4,425 39 36 32 29 25 22 18 15 11 8 4 4,425 4,450 40 36 33 29 26 22 19 15 12 8 5 4,450 4,475 40 37 33 30 26 23 19 16 12 9 5 4,475 4,500 41 37 34 30 27 23 20 16 13 9 6 4,500 4,525 41 38 34 31 27 24 20 17 13 10 6 The amount to withhold is: SINGLE Person-SEMIMONTHLY Payroll Period 0 1 2 3 4 5 6 7 8 9 10

4,525$ 4,550$ 42$ 38$ 35$ 31$ 28$ 24$ 21$ 17$ 14$ 10$ 7$ 4,550 4,575 42 39 35 32 28 25 21 18 14 11 7 4,575 4,600 43 39 36 32 29 25 22 18 15 11 8 4,600 4,625 43 40 36 33 29 26 22 19 15 12 8 4,625 4,650 44 40 37 33 30 26 23 19 16 12 9 4,650 4,675 44 41 37 34 30 27 23 20 16 13 9 4,675 4,700 45 41 38 34 31 27 24 20 17 13 10 4,700 4,725 45 42 38 35 31 28 24 21 17 14 10 4,725 4,750 46 42 39 35 32 28 25 21 18 14 11 4,750 4,775 46 43 39 36 32 29 25 22 18 15 11 4,775 4,800 47 43 40 36 33 29 26 22 19 15 12 4,800 4,825 47 44 40 37 33 30 26 23 19 16 12 4,825 4,850 48 44 41 37 34 30 27 23 20 16 13 4,850 4,875 48 45 41 38 34 31 27 24 20 17 13 4,875 4,900 48 45 41 38 35 31 28 24 21 17 14 4,900 4,925 49 45 42 38 35 32 28 25 21 18 14 4,925 4,950 49 46 42 39 35 32 28 25 22 18 15 4,950 4,975 50 46 43 39 36 32 29 25 22 19 15 4,975 5,000 50 47 43 40 36 33 29 26 22 19 15 5,000 5,025 51 47 44 40 37 33 30 26 23 19 16 5,025 5,050 51 48 44 41 37 34 30 27 23 20 16 5,050 5,075 52 48 45 41 38 34 31 27 24 20 17 5,075 5,100 52 49 45 42 38 35 31 28 24 21 17 5,100 5,125 53 49 46 42 39 35 32 28 25 21 18 5,125 5,150 53 50 46 43 39 36 32 29 25 22 18 5,150 5,175 54 50 47 43 40 36 33 29 26 22 19 5,175 5,200 54 51 47 44 40 37 33 30 26 23 19 5,200 5,225 55 51 48 44 41 37 34 30 27 23 20 5,225 5,250 55 52 48 45 41 38 34 31 27 24 20 5,250 5,275 56 52 49 45 42 38 35 31 28 24 21 5,275 5,300 56 53 49 46 42 39 35 32 28 25 21 5,300 5,325 57 53 50 46 43 39 36 32 29 25 22 5,325 5,350 57 54 50 47 43 40 36 33 29 26 22 5,350 5,375 58 54 51 47 44 40 37 33 30 26 23 5,375 5,400 58 55 51 48 44 41 37 34 30 27 23 5,400 5,425 59 55 52 48 45 41 38 34 31 27 24 5,425 5,450 59 56 52 49 45 42 38 35 31 28 24 5,450 5,475 60 56 53 49 46 42 39 35 32 28 25 5,475 5,500 60 57 53 50 46 43 39 36 32 29 25 5,500 5,525 61 57 54 50 47 43 40 36 33 29 26 5,525 5,550 61 58 54 51 47 44 40 37 33 30 26 5,550 5,575 62 58 55 51 48 44 41 37 34 30 27 5,575 5,600 62 59 55 52 48 45 41 38 34 31 27 5,600 5,625 63 59 56 52 49 45 42 38 35 31 28 5,625 5,650 63 60 56 53 49 46 42 39 35 32 28 The amount to withhold is: 0 1 2 3 4 5 6 7 8 9 10 SINGLE Person-SEMIMONTHLY Payroll Period

5,650$ 5,675$ 64$ 60$ 57$ 53$ 50$ 46$ 43$ 39$ 36$ 32$ 29$ 5,675 5,700 64 61 57 54 50 47 43 40 36 33 29 5,700 5,725 65 61 58 54 51 47 44 40 37 33 30 5,725 5,750 65 62 58 55 51 48 44 41 37 34 30 5,750 5,775 66 62 59 55 52 48 45 41 38 34 31 5,775 5,800 66 63 59 56 52 49 45 42 38 35 31 5,800 5,825 67 63 60 56 53 49 46 42 39 35 32 5,825 5,850 67 64 60 57 53 50 46 43 39 36 32 5,850 5,875 67 64 61 57 54 50 47 43 40 36 33 5,875 5,900 68 64 61 58 54 51 47 44 40 37 33 5,900 5,925 68 65 61 58 54 51 48 44 41 37 34 5,925 5,950 69 65 62 58 55 51 48 45 41 38 34 5,950 5,975 69 66 62 59 55 52 48 45 41 38 35 5,975 6,000 70 66 63 59 56 52 49 45 42 38 35 6,000 6,025 70 67 63 60 56 53 49 46 42 39 35 6,025 6,050 71 67 64 60 57 53 50 46 43 39 36 6,050 6,075 71 68 64 61 57 54 50 47 43 40 36 6,075 6,100 72 68 65 61 58 54 51 47 44 40 37 6,100 6,125 72 69 65 62 58 55 51 48 44 41 37 6,125 6,150 73 69 66 62 59 55 52 48 45 41 38 6,150 6,175 73 70 66 63 59 56 52 49 45 42 38 6,175 6,200 74 70 67 63 60 56 53 49 46 42 39 6,200 6,225 74 71 67 64 60 57 53 50 46 43 39 6,225 6,250 75 71 68 64 61 57 54 50 47 43 40 6,250 6,275 75 72 68 65 61 58 54 51 47 44 40 6,275 6,300 76 72 69 65 62 58 55 51 48 44 41 6,300 6,325 76 73 69 66 62 59 55 52 48 45 41 6,325 6,350 77 73 70 66 63 59 56 52 49 45 42 6,350 6,375 77 74 70 67 63 60 56 53 49 46 42 6,375 6,400 78 74 71 67 64 60 57 53 50 46 43 6,400 6,425 78 75 71 68 64 61 57 54 50 47 43 6,425 6,450 79 75 72 68 65 61 58 54 51 47 44 6,450 6,475 79 76 72 69 65 62 58 55 51 48 44 6,475 6,500 80 76 73 69 66 62 59 55 52 48 45 6,500 6,525 80 77 73 70 66 63 59 56 52 49 45 6,525 6,550 81 77 74 70 67 63 60 56 53 49 46 6,550 6,575 81 78 74 71 67 64 60 57 53 50 46 6,575 6,600 82 78 75 71 68 64 61 57 54 50 47 6,600 6,625 82 79 75 72 68 65 61 58 54 51 47 6,625 6,650 83 79 76 72 69 65 62 58 55 51 48 6,650 6,675 83 80 76 73 69 66 62 59 55 52 48 6,675 6,700 84 80 77 73 70 66 63 59 56 52 49 6,700 6,725 84 81 77 74 70 67 63 60 56 53 49 6,725 6,750 85 81 78 74 71 67 64 60 57 53 50 6,750 6,775 85 82 78 75 71 68 64 61 57 54 50 The amount to withhold is: At least an 0 1 2 3 4 5 6 7 8 9 10 SINGLE Person-SEMIMONTHLY Payroll Period

0$ 2,300$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 2,300 2,325 0 0 0 0 0 0 0 0 0 0 0 2,325 2,350 0 0 0 0 0 0 0 0 0 0 0 2,350 2,375 0 0 0 0 0 0 0 0 0 0 0 2,375 2,400 0 0 0 0 0 0 0 0 0 0 0 2,400 2,425 0 0 0 0 0 0 0 0 0 0 0 2,425 2,450 1 0 0 0 0 0 0 0 0 0 0 2,450 2,475 1 0 0 0 0 0 0 0 0 0 0 2,475 2,500 2 0 0 0 0 0 0 0 0 0 0 2,500 2,525 2 0 0 0 0 0 0 0 0 0 0 2,525 2,550 3 0 0 0 0 0 0 0 0 0 0 2,550 2,575 3 0 0 0 0 0 0 0 0 0 0 2,575 2,600 4 0 0 0 0 0 0 0 0 0 0 2,600 2,625 4 1 0 0 0 0 0 0 0 0 0 2,625 2,650 5 1 0 0 0 0 0 0 0 0 0 2,650 2,675 5 2 0 0 0 0 0 0 0 0 0 2,675 2,700 6 2 0 0 0 0 0 0 0 0 0 2,700 2,725 6 3 0 0 0 0 0 0 0 0 0 2,725 2,750 7 3 0 0 0 0 0 0 0 0 0 2,750 2,775 7 4 0 0 0 0 0 0 0 0 0 2,775 2,800 8 4 1 0 0 0 0 0 0 0 0 2,800 2,825 8 5 1 0 0 0 0 0 0 0 0 2,825 2,850 9 5 2 0 0 0 0 0 0 0 0 2,850 2,875 9 6 2 0 0 0 0 0 0 0 0 2,875 2,900 10 6 3 0 0 0 0 0 0 0 0 2,900 2,925 10 7 3 0 0 0 0 0 0 0 0 2,925 2,950 11 7 4 0 0 0 0 0 0 0 0 2,950 2,975 11 8 4 1 0 0 0 0 0 0 0 2,975 3,000 12 8 5 1 0 0 0 0 0 0 0 3,000 3,025 12 9 5 2 0 0 0 0 0 0 0 3,025 3,050 13 9 6 2 0 0 0 0 0 0 0 3,050 3,075 13 10 6 3 0 0 0 0 0 0 0 3,075 3,100 13 10 7 3 0 0 0 0 0 0 0 3,100 3,125 14 10 7 3 0 0 0 0 0 0 0 3,125 3,150 14 11 7 4 0 0 0 0 0 0 0 3,150 3,175 15 11 8 4 1 0 0 0 0 0 0 3,175 3,200 15 12 8 5 1 0 0 0 0 0 0 3,200 3,225 16 12 9 5 2 0 0 0 0 0 0 3,225 3,250 16 13 9 6 2 0 0 0 0 0 0 3,250 3,275 17 13 10 6 3 0 0 0 0 0 0 3,275 3,300 17 14 10 7 3 0 0 0 0 0 0 3,300 3,325 18 14 11 7 4 0 0 0 0 0 0 3,325 3,350 18 15 11 8 4 1 0 0 0 0 0 3,350 3,375 19 15 12 8 5 1 0 0 0 0 0 3,375 3,400 19 16 12 9 5 2 0 0 0 0 0 MARRIED Person-SEMIMONTHLY Payroll Period 0 1 The amount to w ithhold is: 8 9 10 2 3 4 5 6 7

3,400$ 3,425$ 20$ 16$ 13$ 9$ 6$ 2$ 0$ 0$ 0$ 0$ 0$ 3,425 3,450 20 17 13 10 6 3 0 0 0 0 0 3,450 3,475 21 17 14 10 7 3 0 0 0 0 0 3,475 3,500 21 18 14 11 7 4 0 0 0 0 0 3,500 3,525 22 18 15 11 8 4 1 0 0 0 0 3,525 3,550 22 19 15 12 8 5 1 0 0 0 0 3,550 3,575 23 19 16 12 9 5 2 0 0 0 0 3,575 3,600 23 20 16 13 9 6 2 0 0 0 0 3,600 3,625 24 20 17 13 10 6 3 0 0 0 0 3,625 3,650 24 21 17 14 10 7 3 0 0 0 0 3,650 3,675 25 21 18 14 11 7 4 0 0 0 0 3,675 3,700 25 22 18 15 11 8 4 1 0 0 0 3,700 3,725 26 22 19 15 12 8 5 1 0 0 0 3,725 3,750 26 23 19 16 12 9 5 2 0 0 0 3,750 3,775 27 23 20 16 13 9 6 2 0 0 0 3,775 3,800 27 24 20 17 13 10 6 3 0 0 0 3,800 3,825 28 24 21 17 14 10 7 3 0 0 0 3,825 3,850 28 25 21 18 14 11 7 4 0 0 0 3,850 3,875 29 25 22 18 15 11 8 4 1 0 0 3,875 3,900 29 26 22 19 15 12 8 5 1 0 0 3,900 3,925 30 26 23 19 16 12 9 5 2 0 0 3,925 3,950 30 27 23 20 16 13 9 6 2 0 0 3,950 3,975 31 27 24 20 17 13 10 6 3 0 0 3,975 4,000 31 28 24 21 17 14 10 7 3 0 0 4,000 4,025 32 28 25 21 18 14 11 7 4 0 0 4,025 4,050 32 29 25 22 18 15 11 8 4 1 0 4,050 4,075 33 29 26 22 19 15 12 8 5 1 0 4,075 4,100 33 29 26 23 19 16 12 9 5 2 0 4,100 4,125 33 30 26 23 20 16 13 9 6 2 0 4,125 4,150 34 30 27 23 20 16 13 10 6 3 0 4,150 4,175 34 31 27 24 20 17 13 10 7 3 0 4,175 4,200 35 31 28 24 21 17 14 10 7 3 0 4,200 4,225 35 32 28 25 21 18 14 11 7 4 0 4,225 4,250 36 32 29 25 22 18 15 11 8 4 1 4,250 4,275 36 33 29 26 22 19 15 12 8 5 1 4,275 4,300 37 33 30 26 23 19 16 12 9 5 2 4,300 4,325 37 34 30 27 23 20 16 13 9 6 2 4,325 4,350 38 34 31 27 24 20 17 13 10 6 3 4,350 4,375 38 35 31 28 24 21 17 14 10 7 3 4,375 4,400 39 35 32 28 25 21 18 14 11 7 4 4,400 4,425 39 36 32 29 25 22 18 15 11 8 4 4,425 4,450 40 36 33 29 26 22 19 15 12 8 5 4,450 4,475 40 37 33 30 26 23 19 16 12 9 5 4,475 4,500 41 37 34 30 27 23 20 16 13 9 6 4,500 4,525 41 38 34 31 27 24 20 17 13 10 6 The amount to withhold is: MARRIED Person-SEMIMONTHLY Payroll Period 0 1 2 3 4 5 6 7 8 9 10

4,525$ 4,550$ 42$ 38$ 35$ 31$ 28$ 24$ 21$ 17$ 14$ 10$ 7$ 4,550 4,575 42 39 35 32 28 25 21 18 14 11 7 4,575 4,600 43 39 36 32 29 25 22 18 15 11 8 4,600 4,625 43 40 36 33 29 26 22 19 15 12 8 4,625 4,650 44 40 37 33 30 26 23 19 16 12 9 4,650 4,675 44 41 37 34 30 27 23 20 16 13 9 4,675 4,700 45 41 38 34 31 27 24 20 17 13 10 4,700 4,725 45 42 38 35 31 28 24 21 17 14 10 4,725 4,750 46 42 39 35 32 28 25 21 18 14 11 4,750 4,775 46 43 39 36 32 29 25 22 18 15 11 4,775 4,800 47 43 40 36 33 29 26 22 19 15 12 4,800 4,825 47 44 40 37 33 30 26 23 19 16 12 4,825 4,850 48 44 41 37 34 30 27 23 20 16 13 4,850 4,875 48 45 41 38 34 31 27 24 20 17 13 4,875 4,900 49 45 42 38 35 31 28 24 21 17 14 4,900 4,925 49 46 42 39 35 32 28 25 21 18 14 4,925 4,950 50 46 43 39 36 32 29 25 22 18 15 4,950 4,975 50 47 43 40 36 33 29 26 22 19 15 4,975 5,000 51 47 44 40 37 33 30 26 23 19 16 5,000 5,025 51 48 44 41 37 34 30 27 23 20 16 5,025 5,050 52 48 45 41 38 34 31 27 24 20 17 5,050 5,075 52 49 45 42 38 35 31 28 24 21 17 5,075 5,100 52 49 46 42 39 35 32 28 25 21 18 5,100 5,125 53 49 46 42 39 36 32 29 25 22 18 5,125 5,150 53 50 46 43 39 36 33 29 26 22 19 5,150 5,175 54 50 47 43 40 36 33 29 26 23 19 5,175 5,200 54 51 47 44 40 37 33 30 26 23 20 5,200 5,225 55 51 48 44 41 37 34 30 27 23 20 5,225 5,250 55 52 48 45 41 38 34 31 27 24 20 5,250 5,275 56 52 49 45 42 38 35 31 28 24 21 5,275 5,300 56 53 49 46 42 39 35 32 28 25 21 5,300 5,325 57 53 50 46 43 39 36 32 29 25 22 5,325 5,350 57 54 50 47 43 40 36 33 29 26 22 5,350 5,375 58 54 51 47 44 40 37 33 30 26 23 5,375 5,400 58 55 51 48 44 41 37 34 30 27 23 5,400 5,425 59 55 52 48 45 41 38 34 31 27 24 5,425 5,450 59 56 52 49 45 42 38 35 31 28 24 5,450 5,475 60 56 53 49 46 42 39 35 32 28 25 5,475 5,500 60 57 53 50 46 43 39 36 32 29 25 5,500 5,525 61 57 54 50 47 43 40 36 33 29 26 5,525 5,550 61 58 54 51 47 44 40 37 33 30 26 5,550 5,575 62 58 55 51 48 44 41 37 34 30 27 5,575 5,600 62 59 55 52 48 45 41 38 34 31 27 5,600 5,625 63 59 56 52 49 45 42 38 35 31 28 5,625 5,650 63 60 56 53 49 46 42 39 35 32 28 The amount to withhold is: 0 1 2 3 4 5 6 7 8 9 10 MARRIED Person-SEMIMONTHLY Payroll Period

5,650$ 5,675$ 64$ 60$ 57$ 53$ 50$ 46$ 43$ 39$ 36$ 32$ 29$ 5,675 5,700 64 61 57 54 50 47 43 40 36 33 29 5,700 5,725 65 61 58 54 51 47 44 40 37 33 30 5,725 5,750 65 62 58 55 51 48 44 41 37 34 30 5,750 5,775 66 62 59 55 52 48 45 41 38 34 31 5,775 5,800 66 63 59 56 52 49 45 42 38 35 31 5,800 5,825 67 63 60 56 53 49 46 42 39 35 32 5,825 5,850 67 64 60 57 53 50 46 43 39 36 32 5,850 5,875 68 64 61 57 54 50 47 43 40 36 33 5,875 5,900 68 65 61 58 54 51 47 44 40 37 33 5,900 5,925 69 65 62 58 55 51 48 44 41 37 34 5,925 5,950 69 66 62 59 55 52 48 45 41 38 34 5,950 5,975 70 66 63 59 56 52 49 45 42 38 35 5,975 6,000 70 67 63 60 56 53 49 46 42 39 35 6,000 6,025 71 67 64 60 57 53 50 46 43 39 36 6,025 6,050 71 68 64 61 57 54 50 47 43 40 36 6,050 6,075 72 68 65 61 58 54 51 47 44 40 37 6,075 6,100 72 68 65 62 58 55 51 48 44 41 37 6,100 6,125 72 69 65 62 59 55 52 48 45 41 38 6,125 6,150 73 69 66 62 59 55 52 49 45 42 38 6,150 6,175 73 70 66 63 59 56 52 49 46 42 39 6,175 6,200 74 70 67 63 60 56 53 49 46 42 39 6,200 6,225 74 71 67 64 60 57 53 50 46 43 39 6,225 6,250 75 71 68 64 61 57 54 50 47 43 40 6,250 6,275 75 72 68 65 61 58 54 51 47 44 40 6,275 6,300 76 72 69 65 62 58 55 51 48 44 41 6,300 6,325 76 73 69 66 62 59 55 52 48 45 41 6,325 6,350 77 73 70 66 63 59 56 52 49 45 42 6,350 6,375 77 74 70 67 63 60 56 53 49 46 42 6,375 6,400 78 74 71 67 64 60 57 53 50 46 43 6,400 6,425 78 75 71 68 64 61 57 54 50 47 43 6,425 6,450 79 75 72 68 65 61 58 54 51 47 44 6,450 6,475 79 76 72 69 65 62 58 55 51 48 44 6,475 6,500 80 76 73 69 66 62 59 55 52 48 45 6,500 6,525 80 77 73 70 66 63 59 56 52 49 45 6,525 6,550 81 77 74 70 67 63 60 56 53 49 46 6,550 6,575 81 78 74 71 67 64 60 57 53 50 46 6,575 6,600 82 78 75 71 68 64 61 57 54 50 47 6,600 6,625 82 79 75 72 68 65 61 58 54 51 47 6,625 6,650 83 79 76 72 69 65 62 58 55 51 48 6,650 6,675 83 80 76 73 69 66 62 59 55 52 48 6,675 6,700 84 80 77 73 70 66 63 59 56 52 49 6,700 6,725 84 81 77 74 70 67 63 60 56 53 49 6,725 6,750 85 81 78 74 71 67 64 60 57 53 50 6,750 6,775 85 82 78 75 71 68 64 61 57 54 50 The amount to withhold is: At least an 0 1 2 3 4 5 6 7 8 9 10 MARRIED Person-SEMIMONTHLY Payroll Period

0$ 4,500$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 4,500 4,550 0 0 0 0 0 0 0 0 0 0 0 4,550 4,600 0 0 0 0 0 0 0 0 0 0 0 4,600 4,650 0 0 0 0 0 0 0 0 0 0 0 4,650 4,700 0 0 0 0 0 0 0 0 0 0 0 4,700 4,750 0 0 0 0 0 0 0 0 0 0 0 4,750 4,800 0 0 0 0 0 0 0 0 0 0 0 4,800 4,850 0 0 0 0 0 0 0 0 0 0 0 4,850 4,900 1 0 0 0 0 0 0 0 0 0 0 4,900 4,950 2 0 0 0 0 0 0 0 0 0 0 4,950 5,000 3 0 0 0 0 0 0 0 0 0 0 5,000 5,050 4 0 0 0 0 0 0 0 0 0 0 5,050 5,100 5 0 0 0 0 0 0 0 0 0 0 5,100 5,150 6 0 0 0 0 0 0 0 0 0 0 5,150 5,200 7 0 0 0 0 0 0 0 0 0 0 5,200 5,250 8 1 0 0 0 0 0 0 0 0 0 5,250 5,300 9 2 0 0 0 0 0 0 0 0 0 5,300 5,350 10 3 0 0 0 0 0 0 0 0 0 5,350 5,400 11 4 0 0 0 0 0 0 0 0 0 5,400 5,450 12 5 0 0 0 0 0 0 0 0 0 5,450 5,500 13 6 0 0 0 0 0 0 0 0 0 5,500 5,550 14 7 0 0 0 0 0 0 0 0 0 5,550 5,600 15 8 1 0 0 0 0 0 0 0 0 5,600 5,650 16 9 2 0 0 0 0 0 0 0 0 5,650 5,700 17 10 3 0 0 0 0 0 0 0 0 5,700 5,750 18 11 4 0 0 0 0 0 0 0 0 5,750 5,800 19 12 5 0 0 0 0 0 0 0 0 5,800 5,850 20 13 6 0 0 0 0 0 0 0 0 5,850 5,900 21 14 7 0 0 0 0 0 0 0 0 5,900 5,950 22 15 8 1 0 0 0 0 0 0 0 5,950 6,000 23 16 9 2 0 0 0 0 0 0 0 6,000 6,050 24 17 10 3 0 0 0 0 0 0 0 6,050 6,100 25 18 11 4 0 0 0 0 0 0 0 6,100 6,150 26 19 12 5 0 0 0 0 0 0 0 6,150 6,200 27 20 13 6 0 0 0 0 0 0 0 6,200 6,250 28 21 14 7 0 0 0 0 0 0 0 6,250 6,300 29 22 15 8 1 0 0 0 0 0 0 6,300 6,350 30 23 16 9 2 0 0 0 0 0 0 6,350 6,400 31 24 17 10 3 0 0 0 0 0 0 6,400 6,450 32 25 18 11 4 0 0 0 0 0 0 6,450 6,500 33 26 19 12 5 0 0 0 0 0 0 6,500 6,550 34 27 20 13 6 0 0 0 0 0 0 6,550 6,600 35 28 21 14 7 0 0 0 0 0 0 6,600 6,650 36 29 22 15 8 1 0 0 0 0 0 6,650 6,700 37 30 23 16 9 2 0 0 0 0 0 SINGLE Person-MONTHLY Payroll Period 0 1 The amount to w ithhold is: 8 9 10 2 3 4 5 6 7

6,700$ 6,750$ 37$ 31$ 24$ 17$ 10$ 3$ 0$ 0$ 0$ 0$ 0$ 6,750 6,800 38 31 24 18 11 4 0 0 0 0 0 6,800 6,850 39 32 25 18 11 5 0 0 0 0 0 6,850 6,900 40 33 26 19 12 5 0 0 0 0 0 6,900 6,950 41 34 27 20 13 6 0 0 0 0 0 6,950 7,000 42 35 28 21 14 7 0 0 0 0 0 7,000 7,050 43 36 29 22 15 8 1 0 0 0 0 7,050 7,100 44 37 30 23 16 9 2 0 0 0 0 7,100 7,150 45 38 31 24 17 10 3 0 0 0 0 7,150 7,200 46 39 32 25 18 11 4 0 0 0 0 7,200 7,250 47 40 33 26 19 12 5 0 0 0 0 7,250 7,300 48 41 34 27 20 13 6 0 0 0 0 7,300 7,350 49 42 35 28 21 14 7 0 0 0 0 7,350 7,400 50 43 36 29 22 15 8 1 0 0 0 7,400 7,450 51 44 37 30 23 16 9 2 0 0 0 7,450 7,500 52 45 38 31 24 17 10 3 0 0 0 7,500 7,550 53 46 39 32 25 18 11 4 0 0 0 7,550 7,600 54 47 40 33 26 19 12 5 0 0 0 7,600 7,650 55 48 41 34 27 20 13 6 0 0 0 7,650 7,700 56 49 42 35 28 21 14 7 0 0 0 7,700 7,750 57 50 43 36 29 22 15 8 1 0 0 7,750 7,800 58 51 44 37 30 23 16 9 2 0 0 7,800 7,850 59 52 45 38 31 24 17 10 3 0 0 7,850 7,900 60 53 46 39 32 25 18 11 4 0 0 7,900 7,950 61 54 47 40 33 26 19 12 5 0 0 7,950 8,000 62 55 48 41 34 27 20 13 6 0 0 8,000 8,050 63 56 49 42 35 28 21 14 7 0 0 8,050 8,100 64 57 50 43 36 29 22 15 8 1 0 8,100 8,150 65 58 51 44 37 30 23 16 9 2 0 8,150 8,200 66 59 52 45 38 31 24 17 10 3 0 8,200 8,250 67 60 53 46 39 32 25 18 11 4 0 8,250 8,300 68 61 54 47 40 33 26 19 12 5 0 8,300 8,350 69 62 55 48 41 34 27 20 13 6 0 8,350 8,400 70 63 56 49 42 35 28 21 14 7 0 8,400 8,450 71 64 57 50 43 36 29 22 15 8 1 8,450 8,500 72 65 58 51 44 37 30 23 16 9 2 8,500 8,550 73 66 59 52 45 38 31 24 17 10 3 8,550 8,600 74 67 60 53 46 39 32 25 18 11 4 8,600 8,650 75 68 61 54 47 40 33 26 19 12 5 8,650 8,700 76 69 62 55 48 41 34 27 20 13 6 8,700 8,750 76 70 63 56 49 42 35 28 21 14 7 8,750 8,800 77 70 63 57 50 43 36 29 22 15 8 8,800 8,850 78 71 64 57 50 44 37 30 23 16 9 8,850 8,900 79 72 65 58 51 44 37 31 24 17 10 8,900 8,950 80 73 66 59 52 45 38 31 24 18 11 The amount to withhold is: SINGLE Person-MONTHLY Payroll Period 0 1 2 3 4 5 6 7 8 9 10

8,950$ 9,000$ 81$ 74$ 67$ 60$ 53$ 46$ 39$ 32$ 25$ 18$ 11$ 9,000 9,050 82 75 68 61 54 47 40 33 26 19 12 9,050 9,100 83 76 69 62 55 48 41 34 27 20 13 9,100 9,150 84 77 70 63 56 49 42 35 28 21 14 9,150 9,200 85 78 71 64 57 50 43 36 29 22 15 9,200 9,250 86 79 72 65 58 51 44 37 30 23 16 9,250 9,300 87 80 73 66 59 52 45 38 31 24 17 9,300 9,350 88 81 74 67 60 53 46 39 32 25 18 9,350 9,400 89 82 75 68 61 54 47 40 33 26 19 9,400 9,450 90 83 76 69 62 55 48 41 34 27 20 9,450 9,500 91 84 77 70 63 56 49 42 35 28 21 9,500 9,550 92 85 78 71 64 57 50 43 36 29 22 9,550 9,600 93 86 79 72 65 58 51 44 37 30 23 9,600 9,650 94 87 80 73 66 59 52 45 38 31 24 9,650 9,700 95 88 81 74 67 60 53 46 39 32 25 9,700 9,750 96 89 82 75 68 61 54 47 40 33 26 9,750 9,800 97 90 83 76 69 62 55 48 41 34 27 9,800 9,850 98 91 84 77 70 63 56 49 42 35 28 9,850 9,900 99 92 85 78 71 64 57 50 43 36 29 9,900 9,950 100 93 86 79 72 65 58 51 44 37 30 9,950 10,000 101 94 87 80 73 66 59 52 45 38 31 10,000 10,050 102 95 88 81 74 67 60 53 46 39 32 10,050 10,100 103 96 89 82 75 68 61 54 47 40 33 10,100 10,150 104 97 90 83 76 69 62 55 48 41 34 10,150 10,200 105 98 91 84 77 70 63 56 49 42 35 10,200 10,250 106 99 92 85 78 71 64 57 50 43 36 10,250 10,300 107 100 93 86 79 72 65 58 51 44 37 10,300 10,350 108 101 94 87 80 73 66 59 52 45 38 10,350 10,400 109 102 95 88 81 74 67 60 53 46 39 10,400 10,450 110 103 96 89 82 75 68 61 54 47 40 10,450 10,500 111 104 97 90 83 76 69 62 55 48 41 10,500 10,550 112 105 98 91 84 77 70 63 56 49 42 10,550 10,600 113 106 99 92 85 78 71 64 57 50 43 10,600 10,650 114 107 100 93 86 79 72 65 58 51 44 10,650 10,700 115 108 101 94 87 80 73 66 59 52 45 10,700 10,750 115 109 102 95 88 81 74 67 60 53 46 10,750 10,800 116 109 102 96 89 82 75 68 61 54 47 10,800 10,850 117 110 103 96 89 83 76 69 62 55 48 10,850 10,900 118 111 104 97 90 83 76 70 63 56 49 10,900 10,950 119 112 105 98 91 84 77 70 63 57 50 10,950 11,000 120 113 106 99 92 85 78 71 64 57 50 11,000 11,050 121 114 107 100 93 86 79 72 65 58 51 11,050 11,100 122 115 108 101 94 87 80 73 66 59 52 11,100 11,150 123 116 109 102 95 88 81 74 67 60 53 11,150 11,200 124 117 110 103 96 89 82 75 68 61 54 The amount to withhold is: 0 1 2 3 4 5 6 7 8 9 10 SINGLE Person-MONTHLY Payroll Period

11,200 $ 11,250 $ 125$ 118$ 111$ 104$ 97$ 90$ 83$ 76$ 69$ 62$ 55$ 11,250 11,300 126 119 112 105 98 91 84 77 70 63 56 11,300 11,350 127 120 113 106 99 92 85 78 71 64 57 11,350 11,400 128 121 114 107 100 93 86 79 72 65 58 11,400 11,450 129 122 115 108 101 94 87 80 73 66 59 11,450 11,500 130 123 116 109 102 95 88 81 74 67 60 11,500 11,550 131 124 117 110 103 96 89 82 75 68 61 11,550 11,600 132 125 118 111 104 97 90 83 76 69 62 11,600 11,650 133 126 119 112 105 98 91 84 77 70 63 11,650 11,700 134 127 120 113 106 99 92 85 78 71 64 11,700 11,750 135 128 121 114 107 100 93 86 79 72 65 11,750 11,800 136 129 122 115 108 101 94 87 80 73 66 11,800 11,850 137 130 123 116 109 102 95 88 81 74 67 11,850 11,900 138 131 124 117 110 103 96 89 82 75 68 11,900 11,950 139 132 125 118 111 104 97 90 83 76 69 11,950 12,000 140 133 126 119 112 105 98 91 84 77 70 12,000 12,050 141 134 127 120 113 106 99 92 85 78 71 12,050 12,100 142 135 128 121 114 107 100 93 86 79 72 12,100 12,150 143 136 129 122 115 108 101 94 87 80 73 12,150 12,200 144 137 130 123 116 109 102 95 88 81 74 12,200 12,250 145 138 131 124 117 110 103 96 89 82 75 12,250 12,300 146 139 132 125 118 111 104 97 90 83 76 12,300 12,350 147 140 133 126 119 112 105 98 91 84 77 12,350 12,400 148 141 134 127 120 113 106 99 92 85 78 12,400 12,450 149 142 135 128 121 114 107 100 93 86 79 12,450 12,500 150 143 136 129 122 115 108 101 94 87 80 12,500 12,550 151 144 137 130 123 116 109 102 95 88 81 12,550 12,600 152 145 138 131 124 117 110 103 96 89 82 12,600 12,650 153 146 139 132 125 118 111 104 97 90 83 12,650 12,700 154 147 140 133 126 119 112 105 98 91 84 12,700 12,750 154 148 141 134 127 120 113 106 99 92 85 12,750 12,800 155 148 141 135 128 121 114 107 100 93 86 12,800 12,850 156 149 142 135 128 122 115 108 101 94 87 12,850 12,900 157 150 143 136 129 122 115 109 102 95 88 12,900 12,950 158 151 144 137 130 123 116 109 102 96 89 12,950 13,000 159 152 145 138 131 124 117 110 103 96 89 13,000 13,050 160 153 146 139 132 125 118 111 104 97 90 13,050 13,100 161 154 147 140 133 126 119 112 105 98 91 13,100 13,150 162 155 148 141 134 127 120 113 106 99 92 13,150 13,200 163 156 149 142 135 128 121 114 107 100 93 13,200 13,250 164 157 150 143 136 129 122 115 108 101 94 13,250 13,300 165 158 151 144 137 130 123 116 109 102 95 13,300 13,350 166 159 152 145 138 131 124 117 110 103 96 13,350 13,400 167 160 153 146 139 132 125 118 111 104 97 13,400 13,450 168 161 154 147 140 133 126 119 112 105 98 The amount to withhold is: At least an 0 1 2 3 4 5 6 7 8 9 10 SINGLE Person-MONTHLY Payroll Period

0$ 4,500$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 4,500 4,550 0 0 0 0 0 0 0 0 0 0 0 4,550 4,600 0 0 0 0 0 0 0 0 0 0 0 4,600 4,650 0 0 0 0 0 0 0 0 0 0 0 4,650 4,700 0 0 0 0 0 0 0 0 0 0 0 4,700 4,750 0 0 0 0 0 0 0 0 0 0 0 4,750 4,800 0 0 0 0 0 0 0 0 0 0 0 4,800 4,850 1 0 0 0 0 0 0 0 0 0 0 4,850 4,900 2 0 0 0 0 0 0 0 0 0 0 4,900 4,950 3 0 0 0 0 0 0 0 0 0 0 4,950 5,000 4 0 0 0 0 0 0 0 0 0 0 5,000 5,050 5 0 0 0 0 0 0 0 0 0 0 5,050 5,100 6 0 0 0 0 0 0 0 0 0 0 5,100 5,150 7 0 0 0 0 0 0 0 0 0 0 5,150 5,200 7 0 0 0 0 0 0 0 0 0 0 5,200 5,250 8 1 0 0 0 0 0 0 0 0 0 5,250 5,300 9 2 0 0 0 0 0 0 0 0 0 5,300 5,350 10 3 0 0 0 0 0 0 0 0 0 5,350 5,400 11 4 0 0 0 0 0 0 0 0 0 5,400 5,450 12 5 0 0 0 0 0 0 0 0 0 5,450 5,500 13 6 0 0 0 0 0 0 0 0 0 5,500 5,550 14 7 0 0 0 0 0 0 0 0 0 5,550 5,600 15 8 1 0 0 0 0 0 0 0 0 5,600 5,650 16 9 2 0 0 0 0 0 0 0 0 5,650 5,700 17 10 3 0 0 0 0 0 0 0 0 5,700 5,750 18 11 4 0 0 0 0 0 0 0 0 5,750 5,800 19 12 5 0 0 0 0 0 0 0 0 5,800 5,850 20 13 6 0 0 0 0 0 0 0 0 5,850 5,900 21 14 7 0 0 0 0 0 0 0 0 5,900 5,950 22 15 8 1 0 0 0 0 0 0 0 5,950 6,000 23 16 9 2 0 0 0 0 0 0 0 6,000 6,050 24 17 10 3 0 0 0 0 0 0 0 6,050 6,100 25 18 11 4 0 0 0 0 0 0 0 6,100 6,150 26 19 12 5 0 0 0 0 0 0 0 6,150 6,200 27 20 13 6 0 0 0 0 0 0 0 6,200 6,250 28 21 14 7 0 0 0 0 0 0 0 6,250 6,300 29 22 15 8 1 0 0 0 0 0 0 6,300 6,350 30 23 16 9 2 0 0 0 0 0 0 6,350 6,400 31 24 17 10 3 0 0 0 0 0 0 6,400 6,450 32 25 18 11 4 0 0 0 0 0 0 6,450 6,500 33 26 19 12 5 0 0 0 0 0 0 6,500 6,550 34 27 20 13 6 0 0 0 0 0 0 6,550 6,600 35 28 21 14 7 0 0 0 0 0 0 6,600 6,650 36 29 22 15 8 1 0 0 0 0 0 6,650 6,700 37 30 23 16 9 2 0 0 0 0 0 MARRIED Person-MONTHLY Payroll Period 0 1 The amount to w ithhold is: 8 9 10 2 3 4 5 6 7

6,700$ 6,750$ 38$ 31$ 24$ 17$ 10$ 3$ 0$ 0$ 0$ 0$ 0$ 6,750 6,800 39 32 25 18 11 4 0 0 0 0 0 6,800 6,850 40 33 26 19 12 5 0 0 0 0 0 6,850 6,900 41 34 27 20 13 6 0 0 0 0 0 6,900 6,950 42 35 28 21 14 7 0 0 0 0 0 6,950 7,000 43 36 29 22 15 8 1 0 0 0 0 7,000 7,050 44 37 30 23 16 9 2 0 0 0 0 7,050 7,100 45 38 31 24 17 10 3 0 0 0 0 7,100 7,150 46 39 32 25 18 11 4 0 0 0 0 7,150 7,200 46 39 33 26 19 12 5 0 0 0 0 7,200 7,250 47 40 33 26 20 13 6 0 0 0 0 7,250 7,300 48 41 34 27 20 13 7 0 0 0 0 7,300 7,350 49 42 35 28 21 14 7 0 0 0 0 7,350 7,400 50 43 36 29 22 15 8 1 0 0 0 7,400 7,450 51 44 37 30 23 16 9 2 0 0 0 7,450 7,500 52 45 38 31 24 17 10 3 0 0 0 7,500 7,550 53 46 39 32 25 18 11 4 0 0 0 7,550 7,600 54 47 40 33 26 19 12 5 0 0 0 7,600 7,650 55 48 41 34 27 20 13 6 0 0 0 7,650 7,700 56 49 42 35 28 21 14 7 0 0 0 7,700 7,750 57 50 43 36 29 22 15 8 1 0 0 7,750 7,800 58 51 44 37 30 23 16 9 2 0 0 7,800 7,850 59 52 45 38 31 24 17 10 3 0 0 7,850 7,900 60 53 46 39 32 25 18 11 4 0 0 7,900 7,950 61 54 47 40 33 26 19 12 5 0 0 7,950 8,000 62 55 48 41 34 27 20 13 6 0 0 8,000 8,050 63 56 49 42 35 28 21 14 7 0 0 8,050 8,100 64 57 50 43 36 29 22 15 8 1 0 8,100 8,150 65 58 51 44 37 30 23 16 9 2 0 8,150 8,200 66 59 52 45 38 31 24 17 10 3 0 8,200 8,250 67 60 53 46 39 32 25 18 11 4 0 8,250 8,300 68 61 54 47 40 33 26 19 12 5 0 8,300 8,350 69 62 55 48 41 34 27 20 13 6 0 8,350 8,400 70 63 56 49 42 35 28 21 14 7 0 8,400 8,450 71 64 57 50 43 36 29 22 15 8 1 8,450 8,500 72 65 58 51 44 37 30 23 16 9 2 8,500 8,550 73 66 59 52 45 38 31 24 17 10 3 8,550 8,600 74 67 60 53 46 39 32 25 18 11 4 8,600 8,650 75 68 61 54 47 40 33 26 19 12 5 8,650 8,700 76 69 62 55 48 41 34 27 20 13 6 8,700 8,750 77 70 63 56 49 42 35 28 21 14 7 8,750 8,800 78 71 64 57 50 43 36 29 22 15 8 8,800 8,850 79 72 65 58 51 44 37 30 23 16 9 8,850 8,900 80 73 66 59 52 45 38 31 24 17 10 8,900 8,950 81 74 67 60 53 46 39 32 25 18 11 The amount to withhold is: MARRIED Person-MONTHLY Payroll Period 0 1 2 3 4 5 6 7 8 9 10

8,950$ 9,000$ 82$ 75$ 68$ 61$ 54$ 47$ 40$ 33$ 26$ 19$ 12$ 9,000 9,050 83 76 69 62 55 48 41 34 27 20 13 9,050 9,100 84 77 70 63 56 49 42 35 28 21 14 9,100 9,150 85 78 71 64 57 50 43 36 29 22 15 9,150 9,200 85 78 72 65 58 51 44 37 30 23 16 9,200 9,250 86 79 72 65 59 52 45 38 31 24 17 9,250 9,300 87 80 73 66 59 52 46 39 32 25 18 9,300 9,350 88 81 74 67 60 53 46 39 33 26 19 9,350 9,400 89 82 75 68 61 54 47 40 33 26 20 9,400 9,450 90 83 76 69 62 55 48 41 34 27 20 9,450 9,500 91 84 77 70 63 56 49 42 35 28 21 9,500 9,550 92 85 78 71 64 57 50 43 36 29 22 9,550 9,600 93 86 79 72 65 58 51 44 37 30 23 9,600 9,650 94 87 80 73 66 59 52 45 38 31 24 9,650 9,700 95 88 81 74 67 60 53 46 39 32 25 9,700 9,750 96 89 82 75 68 61 54 47 40 33 26 9,750 9,800 97 90 83 76 69 62 55 48 41 34 27 9,800 9,850 98 91 84 77 70 63 56 49 42 35 28 9,850 9,900 99 92 85 78 71 64 57 50 43 36 29 9,900 9,950 100 93 86 79 72 65 58 51 44 37 30 9,950 10,000 101 94 87 80 73 66 59 52 45 38 31 10,000 10,050 102 95 88 81 74 67 60 53 46 39 32 10,050 10,100 103 96 89 82 75 68 61 54 47 40 33 10,100 10,150 104 97 90 83 76 69 62 55 48 41 34 10,150 10,200 105 98 91 84 77 70 63 56 49 42 35 10,200 10,250 106 99 92 85 78 71 64 57 50 43 36 10,250 10,300 107 100 93 86 79 72 65 58 51 44 37 10,300 10,350 108 101 94 87 80 73 66 59 52 45 38 10,350 10,400 109 102 95 88 81 74 67 60 53 46 39 10,400 10,450 110 103 96 89 82 75 68 61 54 47 40 10,450 10,500 111 104 97 90 83 76 69 62 55 48 41 10,500 10,550 112 105 98 91 84 77 70 63 56 49 42 10,550 10,600 113 106 99 92 85 78 71 64 57 50 43 10,600 10,650 114 107 100 93 86 79 72 65 58 51 44 10,650 10,700 115 108 101 94 87 80 73 66 59 52 45 10,700 10,750 116 109 102 95 88 81 74 67 60 53 46 10,750 10,800 117 110 103 96 89 82 75 68 61 54 47 10,800 10,850 118 111 104 97 90 83 76 69 62 55 48 10,850 10,900 119 112 105 98 91 84 77 70 63 56 49 10,900 10,950 120 113 106 99 92 85 78 71 64 57 50 10,950 11,000 121 114 107 100 93 86 79 72 65 58 51 11,000 11,050 122 115 108 101 94 87 80 73 66 59 52 11,050 11,100 123 116 109 102 95 88 81 74 67 60 53 11,100 11,150 124 117 110 103 96 89 82 75 68 61 54 11,150 11,200 124 117 111 104 97 90 83 76 69 62 55 The amount to withhold is: 0 1 2 3 4 5 6 7 8 9 10 MARRIED Person-MONTHLY Payroll Period

11,200 $ 11,250 $ 125$ 118$ 111$ 104$ 98$ 91$ 84$ 77$ 70$ 63$ 56$ 11,250 11,300 126 119 112 105 98 91 85 78 71 64 57 11,300 11,350 127 120 113 106 99 92 85 78 72 65 58 11,350 11,400 128 121 114 107 100 93 86 79 72 65 59 11,400 11,450 129 122 115 108 101 94 87 80 73 66 59 11,450 11,500 130 123 116 109 102 95 88 81 74 67 60 11,500 11,550 131 124 117 110 103 96 89 82 75 68 61 11,550 11,600 132 125 118 111 104 97 90 83 76 69 62 11,600 11,650 133 126 119 112 105 98 91 84 77 70 63 11,650 11,700 134 127 120 113 106 99 92 85 78 71 64 11,700 11,750 135 128 121 114 107 100 93 86 79 72 65 11,750 11,800 136 129 122 115 108 101 94 87 80 73 66 11,800 11,850 137 130 123 116 109 102 95 88 81 74 67 11,850 11,900 138 131 124 117 110 103 96 89 82 75 68 11,900 11,950 139 132 125 118 111 104 97 90 83 76 69 11,950 12,000 140 133 126 119 112 105 98 91 84 77 70 12,000 12,050 141 134 127 120 113 106 99 92 85 78 71 12,050 12,100 142 135 128 121 114 107 100 93 86 79 72 12,100 12,150 143 136 129 122 115 108 101 94 87 80 73 12,150 12,200 144 137 130 123 116 109 102 95 88 81 74 12,200 12,250 145 138 131 124 117 110 103 96 89 82 75 12,250 12,300 146 139 132 125 118 111 104 97 90 83 76 12,300 12,350 147 140 133 126 119 112 105 98 91 84 77 12,350 12,400 148 141 134 127 120 113 106 99 92 85 78 12,400 12,450 149 142 135 128 121 114 107 100 93 86 79 12,450 12,500 150 143 136 129 122 115 108 101 94 87 80 12,500 12,550 151 144 137 130 123 116 109 102 95 88 81 12,550 12,600 152 145 138 131 124 117 110 103 96 89 82 12,600 12,650 153 146 139 132 125 118 111 104 97 90 83 12,650 12,700 154 147 140 133 126 119 112 105 98 91 84 12,700 12,750 155 148 141 134 127 120 113 106 99 92 85 12,750 12,800 156 149 142 135 128 121 114 107 100 93 86 12,800 12,850 157 150 143 136 129 122 115 108 101 94 87 12,850 12,900 158 151 144 137 130 123 116 109 102 95 88 12,900 12,950 159 152 145 138 131 124 117 110 103 96 89 12,950 13,000 160 153 146 139 132 125 118 111 104 97 90 13,000 13,050 161 154 147 140 133 126 119 112 105 98 91 13,050 13,100 162 155 148 141 134 127 120 113 106 99 92 13,100 13,150 163 156 149 142 135 128 121 114 107 100 93 13,150 13,200 163 156 150 143 136 129 122 115 108 101 94 13,200 13,250 164 157 150 143 137 130 123 116 109 102 95 13,250 13,300 165 158 151 144 137 130 124 117 110 103 96 13,300 13,350 166 159 152 145 138 131 124 117 111 104 97 13,350 13,400 167 160 153 146 139 132 125 118 111 104 98 13,400 13,450 168 161 154 147 140 133 126 119 112 105 98 The amount to withhold is: At least an 0 1 2 3 4 5 6 7 8 9 10 MARRIED Person-MONTHLY Payroll Period

0$ 200$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 200 202 0 0 0 0 0 0 0 0 0 0 0 202 204 0 0 0 0 0 0 0 0 0 0 0 204 206 0 0 0 0 0 0 0 0 0 0 0 206 208 0 0 0 0 0 0 0 0 0 0 0 208 210 0 0 0 0 0 0 0 0 0 0 0 210 212 0 0 0 0 0 0 0 0 0 0 0 212 214 0 0 0 0 0 0 0 0 0 0 0 214 216 0 0 0 0 0 0 0 0 0 0 0 216 218 0 0 0 0 0 0 0 0 0 0 0 218 220 0 0 0 0 0 0 0 0 0 0 0 220 222 0 0 0 0 0 0 0 0 0 0 0 222 224 0 0 0 0 0 0 0 0 0 0 0 224 226 0 0 0 0 0 0 0 0 0 0 0 226 228 0 0 0 0 0 0 0 0 0 0 0 228 230 0 0 0 0 0 0 0 0 0 0 0 230 232 0 0 0 0 0 0 0 0 0 0 0 232 234 0 0 0 0 0 0 0 0 0 0 0 234 236 0 0 0 0 0 0 0 0 0 0 0 236 238 0 0 0 0 0 0 0 0 0 0 0 238 240 0 0 0 0 0 0 0 0 0 0 0 240 242 0 0 0 0 0 0 0 0 0 0 0 242 244 0 0 0 0 0 0 0 0 0 0 0 244 246 0 0 0 0 0 0 0 0 0 0 0 246 248 0 0 0 0 0 0 0 0 0 0 0 248 250 1 0 0 0 0 0 0 0 0 0 0 250 252 1 0 0 0 0 0 0 0 0 0 0 252 254 1 0 0 0 0 0 0 0 0 0 0 254 256 1 0 0 0 0 0 0 0 0 0 0 256 258 1 0 0 0 0 0 0 0 0 0 0 258 260 1 0 0 0 0 0 0 0 0 0 0 260 262 1 0 0 0 0 0 0 0 0 0 0 262 264 1 0 0 0 0 0 0 0 0 0 0 264 266 1 1 0 0 0 0 0 0 0 0 0 266 268 1 1 0 0 0 0 0 0 0 0 0 268 270 1 1 0 0 0 0 0 0 0 0 0 270 272 1 1 0 0 0 0 0 0 0 0 0 272 274 1 1 0 0 0 0 0 0 0 0 0 274 276 1 1 0 0 0 0 0 0 0 0 0 276 278 1 1 0 0 0 0 0 0 0 0 0 278 280 1 1 0 0 0 0 0 0 0 0 0 280 282 1 1 1 0 0 0 0 0 0 0 0 282 284 1 1 1 0 0 0 0 0 0 0 0 284 286 1 1 1 0 0 0 0 0 0 0 0 286 288 1 1 1 0 0 0 0 0 0 0 0 5 6 7 The a mount to withhold is: SINGLE Person-DAILY or MISCELLANEOUS Payroll Period At least an 0 1 8 9 10 2 3 4

288$ 290$ 1$ 1$ 1$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 290 292 1 1 1 0 0 0 0 0 0 0 0 292 294 1 1 1 0 0 0 0 0 0 0 0 294 296 1 1 1 0 0 0 0 0 0 0 0 296 298 1 1 1 1 0 0 0 0 0 0 0 298 300 2 1 1 1 0 0 0 0 0 0 0 300 302 2 1 1 1 0 0 0 0 0 0 0 302 304 2 1 1 1 0 0 0 0 0 0 0 304 306 2 1 1 1 0 0 0 0 0 0 0 306 308 2 1 1 1 0 0 0 0 0 0 0 308 310 2 1 1 1 0 0 0 0 0 0 0 310 312 2 1 1 1 0 0 0 0 0 0 0 312 314 2 1 1 1 0 0 0 0 0 0 0 314 316 2 1 1 1 1 0 0 0 0 0 0 316 318 2 2 1 1 1 0 0 0 0 0 0 318 320 2 2 1 1 1 0 0 0 0 0 0 320 322 2 2 1 1 1 0 0 0 0 0 0 322 324 2 2 1 1 1 0 0 0 0 0 0 324 326 2 2 1 1 1 0 0 0 0 0 0 326 328 2 2 1 1 1 0 0 0 0 0 0 328 330 2 2 1 1 1 0 0 0 0 0 0 330 332 2 2 1 1 1 1 0 0 0 0 0 332 334 2 2 2 1 1 1 0 0 0 0 0 334 336 2 2 2 1 1 1 0 0 0 0 0 336 338 2 2 2 1 1 1 0 0 0 0 0 338 340 2 2 2 1 1 1 0 0 0 0 0 340 342 2 2 2 1 1 1 0 0 0 0 0 342 344 2 2 2 1 1 1 0 0 0 0 0 344 346 2 2 2 1 1 1 0 0 0 0 0 346 348 2 2 2 1 1 1 1 0 0 0 0 348 350 2 2 2 2 1 1 1 0 0 0 0 350 352 3 2 2 2 1 1 1 0 0 0 0 352 354 3 2 2 2 1 1 1 0 0 0 0 354 356 3 2 2 2 1 1 1 0 0 0 0 356 358 3 2 2 2 1 1 1 0 0 0 0 358 360 3 2 2 2 1 1 1 0 0 0 0 360 362 3 2 2 2 1 1 1 0 0 0 0 362 364 3 2 2 2 1 1 1 0 0 0 0 364 366 3 2 2 2 2 1 1 1 0 0 0 366 368 3 3 2 2 2 1 1 1 0 0 0 368 370 3 3 2 2 2 1 1 1 0 0 0 370 372 3 3 2 2 2 1 1 1 0 0 0 372 374 3 3 2 2 2 1 1 1 0 0 0 374 376 3 3 2 2 2 1 1 1 0 0 0 376 378 3 3 2 2 2 1 1 1 0 0 0 The amount to withhold is: SINGLE Person-DAILY or MISCELLANEOUS Payroll Period 0 1 2 3 4 5 6 7 8 9 10

378$ 380$ 3$ 3$ 2$ 2$ 2$ 1$ 1$ 1$ 0$ 0$ 0$ 380 382 3 3 2 2 2 1 1 1 1 0 0 382 384 3 3 3 2 2 2 1 1 1 0 0 384 386 3 3 3 2 2 2 1 1 1 0 0 386 388 3 3 3 2 2 2 1 1 1 0 0 388 390 3 3 3 2 2 2 1 1 1 0 0 390 392 3 3 3 2 2 2 1 1 1 0 0 392 394 3 3 3 2 2 2 1 1 1 0 0 394 396 3 3 3 2 2 2 1 1 1 0 0 396 398 3 3 3 2 2 2 1 1 1 1 0 398 400 3 3 3 2 2 2 2 1 1 1 0 400 402 3 3 3 3 2 2 2 1 1 1 0 402 404 4 3 3 3 2 2 2 1 1 1 0 404 406 4 3 3 3 2 2 2 1 1 1 0 406 408 4 3 3 3 2 2 2 1 1 1 0 408 410 4 3 3 3 2 2 2 1 1 1 0 410 412 4 3 3 3 2 2 2 1 1 1 0 412 414 4 3 3 3 2 2 2 1 1 1 1 414 416 4 3 3 3 2 2 2 2 1 1 1 416 418 4 3 3 3 3 2 2 2 1 1 1 418 420 4 4 3 3 3 2 2 2 1 1 1 420 422 4 4 3 3 3 2 2 2 1 1 1 422 424 4 4 3 3 3 2 2 2 1 1 1 424 426 4 4 3 3 3 2 2 2 1 1 1 426 428 4 4 3 3 3 2 2 2 1 1 1 428 430 4 4 3 3 3 2 2 2 1 1 1 430 432 4 4 3 3 3 2 2 2 2 1 1 432 434 4 4 3 3 3 3 2 2 2 1 1 434 436 4 4 4 3 3 3 2 2 2 1 1 436 438 4 4 4 3 3 3 2 2 2 1 1 438 440 4 4 4 3 3 3 2 2 2 1 1 440 442 4 4 4 3 3 3 2 2 2 1 1 442 444 4 4 4 3 3 3 2 2 2 1 1 444 446 4 4 4 3 3 3 2 2 2 1 1 446 448 4 4 4 3 3 3 2 2 2 1 1 448 450 4 4 4 3 3 3 2 2 2 2 1 450 452 4 4 4 4 3 3 3 2 2 2 1 452 454 5 4 4 4 3 3 3 2 2 2 1 454 456 5 4 4 4 3 3 3 2 2 2 1 456 458 5 4 4 4 3 3 3 2 2 2 1 458 460 5 4 4 4 3 3 3 2 2 2 1 460 462 5 4 4 4 3 3 3 2 2 2 1 462 464 5 4 4 4 3 3 3 2 2 2 1 464 466 5 4 4 4 3 3 3 2 2 2 2 466 468 5 4 4 4 3 3 3 3 2 2 2 And the number of withholding allowances is-If the wages are- The amount to withhold is: At least an 0 1 2 3 4 5 6 7 8 9 10 SINGLE Person-DAILY or MISCELLANEOUS Payroll Period

468$ 470$ 5$ 5$ 4$ 4$ 4$ 3$ 3$ 3$ 2$ 2$ 2$ 470 472 5 5 4 4 4 3 3 3 2 2 2 472 474 5 5 4 4 4 3 3 3 2 2 2 474 476 5 5 4 4 4 3 3 3 2 2 2 476 478 5 5 4 4 4 3 3 3 2 2 2 478 480 5 5 4 4 4 3 3 3 2 2 2 480 482 5 5 4 4 4 3 3 3 2 2 2 482 484 5 5 4 4 4 3 3 3 3 2 2 484 486 5 5 4 4 4 4 3 3 3 2 2 486 488 5 5 5 4 4 4 3 3 3 2 2 488 490 5 5 5 4 4 4 3 3 3 2 2 490 492 5 5 5 4 4 4 3 3 3 2 2 492 494 5 5 5 4 4 4 3 3 3 2 2 494 496 5 5 5 4 4 4 3 3 3 2 2 496 498 5 5 5 4 4 4 3 3 3 2 2 498 500 5 5 5 4 4 4 3 3 3 3 2 500 502 5 5 5 4 4 4 4 3 3 3 2 502 504 5 5 5 5 4 4 4 3 3 3 2 504 506 6 5 5 5 4 4 4 3 3 3 2 506 508 6 5 5 5 4 4 4 3 3 3 2 508 510 6 5 5 5 4 4 4 3 3 3 2 510 512 6 5 5 5 4 4 4 3 3 3 2 512 514 6 5 5 5 4 4 4 3 3 3 2 514 516 6 5 5 5 4 4 4 3 3 3 2 516 518 6 5 5 5 4 4 4 4 3 3 3 518 520 6 5 5 5 5 4 4 4 3 3 3 520 522 6 6 5 5 5 4 4 4 3 3 3 522 524 6 6 5 5 5 4 4 4 3 3 3 524 526 6 6 5 5 5 4 4 4 3 3 3 526 528 6 6 5 5 5 4 4 4 3 3 3 528 530 6 6 5 5 5 4 4 4 3 3 3 530 532 6 6 5 5 5 4 4 4 3 3 3 532 534 6 6 5 5 5 4 4 4 3 3 3 534 536 6 6 5 5 5 4 4 4 4 3 3 536 538 6 6 6 5 5 5 4 4 4 3 3 538 540 6 6 6 5 5 5 4 4 4 3 3 540 542 6 6 6 5 5 5 4 4 4 3 3 542 544 6 6 6 5 5 5 4 4 4 3 3 544 546 6 6 6 5 5 5 4 4 4 3 3 546 548 6 6 6 5 5 5 4 4 4 3 3 548 550 6 6 6 5 5 5 4 4 4 3 3 550 552 6 6 6 5 5 5 4 4 4 4 3 552 554 6 6 6 5 5 5 5 4 4 4 3 554 556 7 6 6 6 5 5 5 4 4 4 3 556 558 7 6 6 6 5 5 5 4 4 4 3 0 1 2 3 4 5 6 7 8 9 10 The amount to withhold is: SINGLE Person-DAILY or MISCELLANEOUS Payroll Period

0$ 200$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 200 202 0 0 0 0 0 0 0 0 0 0 0 202 204 0 0 0 0 0 0 0 0 0 0 0 204 206 0 0 0 0 0 0 0 0 0 0 0 206 208 0 0 0 0 0 0 0 0 0 0 0 208 210 0 0 0 0 0 0 0 0 0 0 0 210 212 0 0 0 0 0 0 0 0 0 0 0 212 214 0 0 0 0 0 0 0 0 0 0 0 214 216 0 0 0 0 0 0 0 0 0 0 0 216 218 0 0 0 0 0 0 0 0 0 0 0 218 220 0 0 0 0 0 0 0 0 0 0 0 220 222 0 0 0 0 0 0 0 0 0 0 0 222 224 0 0 0 0 0 0 0 0 0 0 0 224 226 0 0 0 0 0 0 0 0 0 0 0 226 228 0 0 0 0 0 0 0 0 0 0 0 228 230 0 0 0 0 0 0 0 0 0 0 0 230 232 0 0 0 0 0 0 0 0 0 0 0 232 234 0 0 0 0 0 0 0 0 0 0 0 234 236 0 0 0 0 0 0 0 0 0 0 0 236 238 0 0 0 0 0 0 0 0 0 0 0 238 240 0 0 0 0 0 0 0 0 0 0 0 240 242 0 0 0 0 0 0 0 0 0 0 0 242 244 0 0 0 0 0 0 0 0 0 0 0 244 246 0 0 0 0 0 0 0 0 0 0 0 246 248 1 0 0 0 0 0 0 0 0 0 0 248 250 1 0 0 0 0 0 0 0 0 0 0 250 252 1 0 0 0 0 0 0 0 0 0 0 252 254 1 0 0 0 0 0 0 0 0 0 0 254 256 1 0 0 0 0 0 0 0 0 0 0 256 258 1 0 0 0 0 0 0 0 0 0 0 258 260 1 0 0 0 0 0 0 0 0 0 0 260 262 1 0 0 0 0 0 0 0 0 0 0 262 264 1 0 0 0 0 0 0 0 0 0 0 264 266 1 1 0 0 0 0 0 0 0 0 0 266 268 1 1 0 0 0 0 0 0 0 0 0 268 270 1 1 0 0 0 0 0 0 0 0 0 270 272 1 1 0 0 0 0 0 0 0 0 0 272 274 1 1 0 0 0 0 0 0 0 0 0 274 276 1 1 0 0 0 0 0 0 0 0 0 276 278 1 1 0 0 0 0 0 0 0 0 0 278 280 1 1 0 0 0 0 0 0 0 0 0 280 282 1 1 1 0 0 0 0 0 0 0 0 282 284 1 1 1 0 0 0 0 0 0 0 0 284 286 1 1 1 0 0 0 0 0 0 0 0 286 288 1 1 1 0 0 0 0 0 0 0 0 5 6 7 The am ount to withhold is: MARRIED Person-DAILY or MISCELLANEOUS Payroll Period At least an 0 1 8 9 10 2 3 4

288$ 290$ 1$ 1$ 1$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 290 292 1 1 1 0 0 0 0 0 0 0 0 292 294 1 1 1 0 0 0 0 0 0 0 0 294 296 1 1 1 0 0 0 0 0 0 0 0 296 298 1 1 1 1 0 0 0 0 0 0 0 298 300 2 1 1 1 0 0 0 0 0 0 0 300 302 2 1 1 1 0 0 0 0 0 0 0 302 304 2 1 1 1 0 0 0 0 0 0 0 304 306 2 1 1 1 0 0 0 0 0 0 0 306 308 2 1 1 1 0 0 0 0 0 0 0 308 310 2 1 1 1 0 0 0 0 0 0 0 310 312 2 1 1 1 0 0 0 0 0 0 0 312 314 2 1 1 1 1 0 0 0 0 0 0 314 316 2 2 1 1 1 0 0 0 0 0 0 316 318 2 2 1 1 1 0 0 0 0 0 0 318 320 2 2 1 1 1 0 0 0 0 0 0 320 322 2 2 1 1 1 0 0 0 0 0 0 322 324 2 2 1 1 1 0 0 0 0 0 0 324 326 2 2 1 1 1 0 0 0 0 0 0 326 328 2 2 1 1 1 0 0 0 0 0 0 328 330 2 2 1 1 1 0 0 0 0 0 0 330 332 2 2 1 1 1 1 0 0 0 0 0 332 334 2 2 2 1 1 1 0 0 0 0 0 334 336 2 2 2 1 1 1 0 0 0 0 0 336 338 2 2 2 1 1 1 0 0 0 0 0 338 340 2 2 2 1 1 1 0 0 0 0 0 340 342 2 2 2 1 1 1 0 0 0 0 0 342 344 2 2 2 1 1 1 0 0 0 0 0 344 346 2 2 2 1 1 1 0 0 0 0 0 346 348 2 2 2 1 1 1 1 0 0 0 0 348 350 2 2 2 2 1 1 1 0 0 0 0 350 352 3 2 2 2 1 1 1 0 0 0 0 352 354 3 2 2 2 1 1 1 0 0 0 0 354 356 3 2 2 2 1 1 1 0 0 0 0 356 358 3 2 2 2 1 1 1 0 0 0 0 358 360 3 2 2 2 1 1 1 0 0 0 0 360 362 3 2 2 2 1 1 1 0 0 0 0 362 364 3 2 2 2 1 1 1 1 0 0 0 364 366 3 2 2 2 2 1 1 1 0 0 0 366 368 3 3 2 2 2 1 1 1 0 0 0 368 370 3 3 2 2 2 1 1 1 0 0 0 370 372 3 3 2 2 2 1 1 1 0 0 0 372 374 3 3 2 2 2 1 1 1 0 0 0 374 376 3 3 2 2 2 1 1 1 0 0 0 376 378 3 3 2 2 2 1 1 1 0 0 0 The amount to withhold is: MARRIED Person-DAILY or MISCELLANEOUS Payroll Period 0 1 2 3 4 5 6 7 8 9 10

378$ 380$ 3$ 3$ 2$ 2$ 2$ 1$ 1$ 1$ 0$ 0$ 0$ 380 382 3 3 2 2 2 2 1 1 1 0 0 382 384 3 3 3 2 2 2 1 1 1 0 0 384 386 3 3 3 2 2 2 1 1 1 0 0 386 388 3 3 3 2 2 2 1 1 1 0 0 388 390 3 3 3 2 2 2 1 1 1 0 0 390 392 3 3 3 2 2 2 1 1 1 0 0 392 394 3 3 3 2 2 2 1 1 1 0 0 394 396 3 3 3 2 2 2 1 1 1 0 0 396 398 3 3 3 2 2 2 1 1 1 1 0 398 400 3 3 3 3 2 2 2 1 1 1 0 400 402 4 3 3 3 2 2 2 1 1 1 0 402 404 4 3 3 3 2 2 2 1 1 1 0 404 406 4 3 3 3 2 2 2 1 1 1 0 406 408 4 3 3 3 2 2 2 1 1 1 0 408 410 4 3 3 3 2 2 2 1 1 1 0 410 412 4 3 3 3 2 2 2 1 1 1 0 412 414 4 3 3 3 2 2 2 1 1 1 1 414 416 4 3 3 3 2 2 2 2 1 1 1 416 418 4 3 3 3 3 2 2 2 1 1 1 418 420 4 4 3 3 3 2 2 2 1 1 1 420 422 4 4 3 3 3 2 2 2 1 1 1 422 424 4 4 3 3 3 2 2 2 1 1 1 424 426 4 4 3 3 3 2 2 2 1 1 1 426 428 4 4 3 3 3 2 2 2 1 1 1 428 430 4 4 3 3 3 2 2 2 1 1 1 430 432 4 4 3 3 3 2 2 2 2 1 1 432 434 4 4 3 3 3 3 2 2 2 1 1 434 436 4 4 4 3 3 3 2 2 2 1 1 436 438 4 4 4 3 3 3 2 2 2 1 1 438 440 4 4 4 3 3 3 2 2 2 1 1 440 442 4 4 4 3 3 3 2 2 2 1 1 442 444 4 4 4 3 3 3 2 2 2 1 1 444 446 4 4 4 3 3 3 2 2 2 1 1 446 448 4 4 4 3 3 3 2 2 2 2 1 448 450 4 4 4 3 3 3 3 2 2 2 1 450 452 4 4 4 4 3 3 3 2 2 2 1 452 454 5 4 4 4 3 3 3 2 2 2 1 454 456 5 4 4 4 3 3 3 2 2 2 1 456 458 5 4 4 4 3 3 3 2 2 2 1 458 460 5 4 4 4 3 3 3 2 2 2 1 460 462 5 4 4 4 3 3 3 2 2 2 1 462 464 5 4 4 4 3 3 3 2 2 2 1 464 466 5 4 4 4 3 3 3 2 2 2 2 466 468 5 4 4 4 4 3 3 3 2 2 2 And the number of withholding allowances is-If the wages are- The amount to withhold is: At least an 0 1 2 3 4 5 6 7 8 9 10 MARRIED Person-DAILY or MISCELLANEOUS Payroll Period

468$ 470$ 5$ 5$ 4$ 4$ 4$ 3$ 3$ 3$ 2$ 2$ 2$ 470 472 5 5 4 4 4 3 3 3 2 2 2 472 474 5 5 4 4 4 3 3 3 2 2 2 474 476 5 5 4 4 4 3 3 3 2 2 2 476 478 5 5 4 4 4 3 3 3 2 2 2 478 480 5 5 4 4 4 3 3 3 2 2 2 480 482 5 5 4 4 4 3 3 3 2 2 2 482 484 5 5 4 4 4 3 3 3 3 2 2 484 486 5 5 5 4 4 4 3 3 3 2 2 486 488 5 5 5 4 4 4 3 3 3 2 2 488 490 5 5 5 4 4 4 3 3 3 2 2 490 492 5 5 5 4 4 4 3 3 3 2 2 492 494 5 5 5 4 4 4 3 3 3 2 2 494 496 5 5 5 4 4 4 3 3 3 2 2 496 498 5 5 5 4 4 4 3 3 3 2 2 498 500 5 5 5 4 4 4 3 3 3 3 2 500 502 5 5 5 4 4 4 4 3 3 3 2 502 504 5 5 5 5 4 4 4 3 3 3 2 504 506 6 5 5 5 4 4 4 3 3 3 2 506 508 6 5 5 5 4 4 4 3 3 3 2 508 510 6 5 5 5 4 4 4 3 3 3 2 510 512 6 5 5 5 4 4 4 3 3 3 2 512 514 6 5 5 5 4 4 4 3 3 3 2 514 516 6 5 5 5 4 4 4 3 3 3 3 516 518 6 5 5 5 4 4 4 4 3 3 3 518 520 6 5 5 5 5 4 4 4 3 3 3 520 522 6 6 5 5 5 4 4 4 3 3 3 522 524 6 6 5 5 5 4 4 4 3 3 3 524 526 6 6 5 5 5 4 4 4 3 3 3 526 528 6 6 5 5 5 4 4 4 3 3 3 528 530 6 6 5 5 5 4 4 4 3 3 3 530 532 6 6 5 5 5 4 4 4 3 3 3 532 534 6 6 5 5 5 4 4 4 4 3 3 534 536 6 6 5 5 5 5 4 4 4 3 3 536 538 6 6 6 5 5 5 4 4 4 3 3 538 540 6 6 6 5 5 5 4 4 4 3 3 540 542 6 6 6 5 5 5 4 4 4 3 3 542 544 6 6 6 5 5 5 4 4 4 3 3 544 546 6 6 6 5 5 5 4 4 4 3 3 546 548 6 6 6 5 5 5 4 4 4 3 3 548 550 6 6 6 5 5 5 4 4 4 3 3 550 552 6 6 6 5 5 5 4 4 4 4 3 552 554 6 6 6 6 5 5 5 4 4 4 3 554 556 7 6 6 6 5 5 5 4 4 4 3 556 558 7 6 6 6 5 5 5 4 4 4 3 0 1 2 3 4 5 6 7 8 9 10 The amount to withhold is: MARRIED Person-DAILY or MISCELLANEOUS Payroll Period

North Dakota Income Tax Withholding Rates and Instructions 2026 Calendar Year

Annual Percentage Method Tables (Forms W-4 for 2020 and after) If an employee has submitted a Form W-4 (Employee's Withholding Certificate for 2020 or later), or if a newly hired employee has not submitted a Form W-4, calculate the amount to withhold using the methods in this Section 2. For a newly hired employee with no Form W-4, treat as a single person for purposes of this section. The methods in this section are as follows:  Percentage Method (Forms W-4 for 2020 and after) This method is generally recommended for use by all employers, particularly those with an automated payroll system. See below.  Wage Bracket Method (Forms W-4 for 2020 and after) This method is generally useful for employers having both a manual payroll system and a small number of employees with wages below certain thresholds. See page 46. Percentage Method (Forms W-4 for 2020 and after) Under this method, determine the amount to withhold using the following Percentage Method Worksheet, Payroll Period Table, and Annual Percentage Method Tables. Use the table for the filing status checked on the Form W-4, Step 1(c). Percentage Method Worksheet (Forms W-4 for 2020 and after) 1. Enter taxable wages paid to employee for pay period ..............1_____________ 2. Enter number of pay periods for the year from Payroll Period Table .........................................2_____________ 3. Annual taxable wage amount. Multiply line 1 by line 2 ................3_____________ 4. Calculate the annual withholding amount on the amount on line 3 using the Annual Percentage Method Table for the employee's filing status from the Form W-4, Step 1(c), and enter result ...........4_____________ 5. Amount to withhold for pay period. Divide line 4 by line 2 ...... 5____________ Section 2 Withholding Methods For Forms W-4 For 2020 And After Married Filing Jointly If annual taxable wage on line 3 of worksheet is: But less The amount to enter on line 4 of the At least- than- worksheet is: $ 0 $ 57,500 $ 57,500 168,525 168,525 ................. 0 + 1.95% of amount over $ 57,500 2,164.99 + 2.50% of amount over 168,525 Head of Household If annual taxable wage on line 3 of worksheet is: But less The amount to enter on line 4 of the At least- than- worksheet is: $ 0 $ 78,475 $ 78,475 289,675 289,675 ................. 0 + 1.95% of amount over $ 78,475 4,118.40 + 2.50% of amount over 289,675 Single If annual taxable wage on line 3 of worksheet is: But less The amount to enter on line 4 of the At least- than- worksheet is: $ 0 $ 57,625 $ 57,625 258 ,450 258,450................. 0 + 1.95% of amount over $ 57,625 3,916.09 + 2.50% of amount over 258,450 Payroll Period Table If pay Enter on line 2 period is: of worksheet: Weekly .................... 52 Biweekly .................. 26 Semimonthly ............ 24 Monthly ................... 12 Quarterly ...................4 Semiannually ..............2 Daily ..................... 260

North Dakota Income Tax Withholding Rates and Instructions 2026 Calendar Year

Example. An employee is paid $1,800.00 for a weekly pay period. The employee checked the Single filing status on the Form W-4, Step 1(c). The amount to withhold is calculated as follows: 1. Taxable wages paid to employee for pay period ....................................1 1, 800.00 2. Number of pay periods for the year from Payroll Period Table .....................2 52 3. Annual taxable wage amount (Line 1 x Line 2) ................................3 93,600.00 4. Annual withholding on the amount on line 3 from Annual Percentage Method Table for Single filing status .................4 734.00 5. Amount to withhold for pay period. Divide line 4 by line 2. Round to nearest dollar ....................................5 14.00 Additional withholding. If an employee requests additional North Dakota income tax to be withheld (over the amount using the table), the employer is asked to accommodate the employee's request, if possible. There is no special form or procedure provided for this purpose. Supplemental wages. See page 57. Wage Bracket Method (Forms W-4 for 2020 and after) Under this method, determine the amount to withhold in the following steps: Step 1: On pages 45 through 56, find the table for the applicable payroll period. Step 2: In the wage column, find the wage line on which the employee's wage amount for the payroll period falls. Note: If an employee's wages for the pay period exceed the last wage line in the table, do not use this method. Instead, use the Percentage Method (Forms W-4 for 2020 and after) on page 46. Step 3: In the column corresponding to the employee's filing status from the Form W-4, Step 1(c), the amount to withhold is the amount shown in the table where the wage line and filing status column meet. Additional withholding. If an employee requests additional North Dakota income tax to be withheld (over the amount using the table), the employer is asked to accommodate the employee's request, if possible. There is no special form or procedure provided for this purpose. Supplemental wages. See page 57.

0$ 1,000$ 0$ 0$ 0$ 2,100$ 2,125$ 20$ 12$ 20$ 1,000 1,025 0 0 0 2,125 2,150 20 12 20 1,025 1,050 0 0 0 2,150 2,175 21 13 21 1,050 1,075 0 0 0 2,175 2,200 21 13 21 1,075 1,100 0 0 0 2,200 2,225 22 14 22 1,100 1,125 0 0 0 2,225 2,250 22 14 22 1,125 1,150 1 0 1 2,250 2,275 23 15 23 1,150 1,175 1 0 1 2,275 2,300 23 15 23 1,175 1,200 2 0 2 2,300 2,325 24 16 23 1,200 1,225 2 0 2 2,325 2,350 24 16 24 1,225 1,250 3 0 3 2,350 2,375 25 17 24 1,250 1,275 3 0 3 2,375 2,400 25 17 25 1,275 1,300 4 0 3 2,400 2,425 25 18 25 1,300 1,325 4 0 4 2,425 2,450 26 18 26 1,325 1,350 5 0 4 2,450 2,475 26 19 26 1,350 1,375 5 0 5 2,475 2,500 27 19 27 1,375 1,400 5 0 5 2,500 2,525 27 20 27 1,400 1,425 6 0 6 2,525 2,550 28 20 28 1,425 1,450 6 0 6 2,550 2,575 28 21 28 1,450 1,475 7 0 7 2,575 2,600 29 21 29 1,475 1,500 7 0 7 2,600 2,625 29 22 29 1,500 1,525 8 0 8 2,625 2,650 30 22 30 1,525 1,550 8 1 8 2,650 2,675 30 22 30 1,550 1,575 9 1 9 2,675 2,700 31 23 31 1,575 1,600 9 2 9 2,700 2,725 31 23 31 1,600 1,625 10 2 10 2,725 2,750 32 24 32 1,625 1,650 10 3 10 2,750 2,775 32 24 32 1,650 1,675 11 3 11 2,775 2,800 33 25 33 1,675 1,700 11 3 11 2,800 2,825 33 25 33 1,700 1,725 12 4 12 2,825 2,850 34 26 34 1,725 1,750 12 4 12 2,850 2,875 34 26 34 1,750 1,775 13 5 13 2,875 2,900 35 27 35 1,775 1,800 13 5 13 2,900 2,925 35 27 35 1,800 1,825 14 6 14 2,925 2,950 36 28 36 1,825 1,850 14 6 14 2,950 2,975 36 28 36 1,850 1,875 15 7 15 2,975 3,000 37 29 37 1,875 1,900 15 7 15 3,000 3,025 37 29 37 1,900 1,925 16 8 16 3,025 3,050 38 30 38 1,925 1,950 16 8 16 3,050 3,075 38 30 38 1,950 1,975 17 9 17 3,075 3,100 39 31 39 1,975 2,000 17 9 17 3,100 3,125 39 31 39 2,000 2,025 18 10 18 3,125 3,150 40 32 40 2,025 2,050 18 10 18 3,150 3,175 40 32 40 2,050 2,075 19 11 19 3,175 3,200 41 33 41 2,075 2,100 19 11 19 3,200 3,225 41 33 41 Head of Household If the wages are- Married Filing Jointly Single The amount to withhold is: If the wages are- Married Filing Jointly Head of Household Single WEEKLY Payroll Period But less The amount to withhold is: At least 2026 Wage Bracket Method Tables (Forms W-4 for 2020 and After)

3,225$ 3,250$ 42$ 34$ 42$ 4,350$ 4,375$ 70$ 56$ 63$ 3,250 3,275 42 34 42 4,375 4,400 70 56 64 3,275 3,300 43 35 42 4,400 4,425 71 57 64 3,300 3,325 43 35 43 4,425 4,450 72 57 65 3,325 3,350 44 36 43 4,450 4,475 72 58 65 3,350 3,375 45 36 44 4,475 4,500 73 58 66 3,375 3,400 45 37 44 4,500 4,525 73 59 66 3,400 3,425 46 37 45 4,525 4,550 74 59 67 3,425 3,450 47 38 45 4,550 4,575 75 60 67 3,450 3,475 47 38 46 4,575 4,600 75 60 68 3,475 3,500 48 39 46 4,600 4,625 76 61 68 3,500 3,525 48 39 47 4,625 4,650 77 61 69 3,525 3,550 49 40 47 4,650 4,675 77 61 69 3,550 3,575 50 40 48 4,675 4,700 78 62 70 3,575 3,600 50 41 48 4,700 4,725 78 62 70 3,600 3,625 51 41 49 4,725 4,750 79 63 71 3,625 3,650 52 42 49 4,750 4,775 80 63 71 3,650 3,675 52 42 50 4,775 4,800 80 64 72 3,675 3,700 53 42 50 4,800 4,825 81 64 72 3,700 3,725 53 43 51 4,825 4,850 82 65 73 3,725 3,750 54 43 51 4,850 4,875 82 65 73 3,750 3,775 55 44 52 4,875 4,900 83 66 74 3,775 3,800 55 44 52 4,900 4,925 83 66 74 3,800 3,825 56 45 53 4,925 4,950 84 67 75 3,825 3,850 57 45 53 4,950 4,975 85 67 75 3,850 3,875 57 46 54 4,975 5,000 85 68 76 3,875 3,900 58 46 54 5,000 5,025 86 68 76 3,900 3,925 58 47 55 5,025 5,050 87 69 77 3,925 3,950 59 47 55 5,050 5,075 87 69 78 3,950 3,975 60 48 56 5,075 5,100 88 70 78 3,975 4,000 60 48 56 5,100 5,125 88 70 79 4,000 4,025 61 49 57 5,125 5,150 89 71 79 4,025 4,050 62 49 57 5,150 5,175 90 71 80 4,050 4,075 62 50 58 5,175 5,200 90 72 81 4,075 4,100 63 50 58 5,200 5,225 91 72 81 4,100 4,125 63 51 59 5,225 5,250 92 73 82 4,125 4,150 64 51 59 5,250 5,275 92 73 83 4,150 4,175 65 52 60 5,275 5,300 93 74 83 4,175 4,200 65 52 60 5,300 5,325 93 74 84 4,200 4,225 66 53 61 5,325 5,350 94 75 84 4,225 4,250 67 53 61 5,350 5,375 95 75 85 4,250 4,275 67 54 62 5,375 5,400 95 76 86 4,275 4,300 68 54 62 5,400 5,425 96 76 86 4,300 4,325 68 55 62 5,425 5,450 97 77 87 4,325 4,350 69 55 63 5,450 5,475 97 77 88 WEEKLY Payroll Period 2026 Wage Bracket Method Tables (Forms W-4 for 2020 and After) If the wages are- Married Filing Jointly Head of Household Single If the wages arethan At least But less The amount to withhold is: The amount to withhold is: Married Filing Jointly Head of Household Single

0$ 2,000$ 0$ 0$ 0$ 3,100$ 3,125$ 18$ 2$ 17$ 2,000 2,025 0 0 0 3,125 3,150 18 2 18 2,025 2,050 0 0 0 3,150 3,175 19 3 18 2,050 2,075 0 0 0 3,175 3,200 19 3 19 2,075 2,100 0 0 0 3,200 3,225 20 4 19 2,100 2,125 0 0 0 3,225 3,250 20 4 20 2,125 2,150 0 0 0 3,250 3,275 20 5 20 2,150 2,175 0 0 0 3,275 3,300 21 5 21 2,175 2,200 0 0 0 3,300 3,325 21 6 21 2,200 2,225 0 0 0 3,325 3,350 22 6 22 2,225 2,250 1 0 0 3,350 3,375 22 7 22 2,250 2,275 1 0 1 3,375 3,400 23 7 23 2,275 2,300 1 0 1 3,400 3,425 23 8 23 2,300 2,325 2 0 2 3,425 3,450 24 8 24 2,325 2,350 2 0 2 3,450 3,475 24 9 24 2,350 2,375 3 0 3 3,475 3,500 25 9 25 2,375 2,400 3 0 3 3,500 3,525 25 10 25 2,400 2,425 4 0 4 3,525 3,550 26 10 26 2,425 2,450 4 0 4 3,550 3,575 26 11 26 2,450 2,475 5 0 5 3,575 3,600 27 11 27 2,475 2,500 5 0 5 3,600 3,625 27 12 27 2,500 2,525 6 0 6 3,625 3,650 28 12 28 2,525 2,550 6 0 6 3,650 3,675 28 13 28 2,550 2,575 7 0 7 3,675 3,700 29 13 29 2,575 2,600 7 0 7 3,700 3,725 29 14 29 2,600 2,625 8 0 8 3,725 3,750 30 14 30 2,625 2,650 8 0 8 3,750 3,775 30 15 30 2,650 2,675 9 0 9 3,775 3,800 31 15 31 2,675 2,700 9 0 9 3,800 3,825 31 15 31 2,700 2,725 10 0 10 3,825 3,850 32 16 32 2,725 2,750 10 0 10 3,850 3,875 32 16 32 2,750 2,775 11 0 11 3,875 3,900 33 17 33 2,775 2,800 11 0 11 3,900 3,925 33 17 33 2,800 2,825 12 0 12 3,925 3,950 34 18 34 2,825 2,850 12 0 12 3,950 3,975 34 18 34 2,850 2,875 13 0 13 3,975 4,000 35 19 35 2,875 2,900 13 0 13 4,000 4,025 35 19 35 2,900 2,925 14 0 14 4,025 4,050 36 20 36 2,925 2,950 14 0 14 4,050 4,075 36 20 36 2,950 2,975 15 0 15 4,075 4,100 37 21 36 2,975 3,000 15 0 15 4,100 4,125 37 21 37 3,000 3,025 16 0 16 4,125 4,150 38 22 37 3,025 3,050 16 0 16 4,150 4,175 38 22 38 3,050 3,075 17 1 17 4,175 4,200 39 23 38 3,075 3,100 17 1 17 4,200 4,225 39 23 39 than At least But less The amount to withhold is: The amount to withhold is: If the wages are- Married Filing Jointly Head of Household Single If the wages are- Married Filing Jointly Head of Household Single BIWEEKLY Payroll Period 2026 Wage Bracket Method Tables (Forms W-4 for 2020 and After)

4,225$ 4,250$ 40$ 24$ 39$ 5,350$ 5,375$ 61$ 46$ 61$ 4,250 4,275 40 24 40 5,375 5,400 62 46 62 4,275 4,300 40 25 40 5,400 5,425 62 47 62 4,300 4,325 41 25 41 5,425 5,450 63 47 63 4,325 4,350 41 26 41 5,450 5,475 63 48 63 4,350 4,375 42 26 42 5,475 5,500 64 48 64 4,375 4,400 42 27 42 5,500 5,525 64 49 64 4,400 4,425 43 27 43 5,525 5,550 65 49 65 4,425 4,450 43 28 43 5,550 5,575 65 50 65 4,450 4,475 44 28 44 5,575 5,600 66 50 66 4,475 4,500 44 29 44 5,600 5,625 66 51 66 4,500 4,525 45 29 45 5,625 5,650 67 51 67 4,525 4,550 45 30 45 5,650 5,675 67 52 67 4,550 4,575 46 30 46 5,675 5,700 68 52 68 4,575 4,600 46 31 46 5,700 5,725 68 53 68 4,600 4,625 47 31 47 5,725 5,750 69 53 69 4,625 4,650 47 32 47 5,750 5,775 69 54 69 4,650 4,675 48 32 48 5,775 5,800 70 54 70 4,675 4,700 48 33 48 5,800 5,825 70 54 70 4,700 4,725 49 33 49 5,825 5,850 71 55 71 4,725 4,750 49 34 49 5,850 5,875 71 55 71 4,750 4,775 50 34 50 5,875 5,900 72 56 72 4,775 4,800 50 35 50 5,900 5,925 72 56 72 4,800 4,825 51 35 51 5,925 5,950 73 57 73 4,825 4,850 51 35 51 5,950 5,975 73 57 73 4,850 4,875 52 36 52 5,975 6,000 74 58 74 4,875 4,900 52 36 52 6,000 6,025 74 58 74 4,900 4,925 53 37 53 6,025 6,050 75 59 75 4,925 4,950 53 37 53 6,050 6,075 75 59 75 4,950 4,975 54 38 54 6,075 6,100 76 60 75 4,975 5,000 54 38 54 6,100 6,125 76 60 76 5,000 5,025 55 39 55 6,125 6,150 77 61 76 5,025 5,050 55 39 55 6,150 6,175 77 61 77 5,050 5,075 56 40 56 6,175 6,200 78 62 77 5,075 5,100 56 40 56 6,200 6,225 78 62 78 5,100 5,125 57 41 56 6,225 6,250 79 63 78 5,125 5,150 57 41 57 6,250 6,275 79 63 79 5,150 5,175 58 42 57 6,275 6,300 79 64 79 5,175 5,200 58 42 58 6,300 6,325 80 64 80 5,200 5,225 59 43 58 6,325 6,350 80 65 80 5,225 5,250 59 43 59 6,350 6,375 81 65 81 5,250 5,275 59 44 59 6,375 6,400 81 66 81 5,275 5,300 60 44 60 6,400 6,425 82 66 82 5,300 5,325 60 45 60 6,425 6,450 82 67 82 5,325 5,350 61 45 61 6,450 6,475 83 67 83 BIWEEKLY Payroll Period 2026 Wage Bracket Method Tables (Forms W-4 for 2020 and After) If the wages are- Married Filing Jointly Head of Household Single If the wages arethan At least But less The amount to withhold is: The amount to withhold is: Married Filing Jointly Head of Household Single

0$ 2,200$ 0$ 0$ 0$ 3,300$ 3,325$ 18$ 1$ 18$ 2,200 2,225 0 0 0 3,325 3,350 18 1 18 2,225 2,250 0 0 0 3,350 3,375 19 2 19 2,250 2,275 0 0 0 3,375 3,400 19 2 19 2,275 2,300 0 0 0 3,400 3,425 20 3 20 2,300 2,325 0 0 0 3,425 3,450 20 3 20 2,325 2,350 0 0 0 3,450 3,475 21 4 21 2,350 2,375 0 0 0 3,475 3,500 21 4 21 2,375 2,400 0 0 0 3,500 3,525 22 5 22 2,400 2,425 0 0 0 3,525 3,550 22 5 22 2,425 2,450 1 0 1 3,550 3,575 23 6 23 2,450 2,475 1 0 1 3,575 3,600 23 6 23 2,475 2,500 2 0 2 3,600 3,625 24 7 24 2,500 2,525 2 0 2 3,625 3,650 24 7 24 2,525 2,550 3 0 3 3,650 3,675 25 8 25 2,550 2,575 3 0 3 3,675 3,700 25 8 25 2,575 2,600 4 0 4 3,700 3,725 26 9 26 2,600 2,625 4 0 4 3,725 3,750 26 9 26 2,625 2,650 5 0 5 3,750 3,775 27 10 27 2,650 2,675 5 0 5 3,775 3,800 27 10 27 2,675 2,700 6 0 6 3,800 3,825 28 11 28 2,700 2,725 6 0 6 3,825 3,850 28 11 28 2,725 2,750 7 0 7 3,850 3,875 29 12 28 2,750 2,775 7 0 7 3,875 3,900 29 12 29 2,775 2,800 8 0 8 3,900 3,925 30 13 29 2,800 2,825 8 0 8 3,925 3,950 30 13 30 2,825 2,850 9 0 9 3,950 3,975 31 14 30 2,850 2,875 9 0 9 3,975 4,000 31 14 31 2,875 2,900 10 0 9 4,000 4,025 32 14 31 2,900 2,925 10 0 10 4,025 4,050 32 15 32 2,925 2,950 11 0 10 4,050 4,075 33 15 32 2,950 2,975 11 0 11 4,075 4,100 33 16 33 2,975 3,000 12 0 11 4,100 4,125 33 16 33 3,000 3,025 12 0 12 4,125 4,150 34 17 34 3,025 3,050 13 0 12 4,150 4,175 34 17 34 3,050 3,075 13 0 13 4,175 4,200 35 18 35 3,075 3,100 13 0 13 4,200 4,225 35 18 35 3,100 3,125 14 0 14 4,225 4,250 36 19 36 3,125 3,150 14 0 14 4,250 4,275 36 19 36 3,150 3,175 15 0 15 4,275 4,300 37 20 37 3,175 3,200 15 0 15 4,300 4,325 37 20 37 3,200 3,225 16 0 16 4,325 4,350 38 21 38 3,225 3,250 16 0 16 4,350 4,375 38 21 38 3,250 3,275 17 0 17 4,375 4,400 39 22 39 3,275 3,300 17 0 17 4,400 4,425 39 22 39 than At least But less The amount to withhold is: The amount to withhold is: If the wages are- Married Filing Jointly Head of Household Single If the wages are- Married Filing Jointly Head of Household Single SEMIMONTHLY Payroll Period 2026 Wage Bracket Method Tables (Forms W-4 for 2020 and After)

4,425$ 4,450$ 40$ 23$ 40$ 5,550$ 5,575$ 62$ 45$ 62$ 4,450 4,475 40 23 40 5,575 5,600 62 45 62 4,475 4,500 41 24 41 5,600 5,625 63 46 63 4,500 4,525 41 24 41 5,625 5,650 63 46 63 4,525 4,550 42 25 42 5,650 5,675 64 47 64 4,550 4,575 42 25 42 5,675 5,700 64 47 64 4,575 4,600 43 26 43 5,700 5,725 65 48 65 4,600 4,625 43 26 43 5,725 5,750 65 48 65 4,625 4,650 44 27 44 5,750 5,775 66 49 66 4,650 4,675 44 27 44 5,775 5,800 66 49 66 4,675 4,700 45 28 45 5,800 5,825 67 50 67 4,700 4,725 45 28 45 5,825 5,850 67 50 67 4,725 4,750 46 29 46 5,850 5,875 68 51 67 4,750 4,775 46 29 46 5,875 5,900 68 51 68 4,775 4,800 47 30 47 5,900 5,925 69 52 68 4,800 4,825 47 30 47 5,925 5,950 69 52 69 4,825 4,850 48 31 48 5,950 5,975 70 53 69 4,850 4,875 48 31 48 5,975 6,000 70 53 70 4,875 4,900 49 32 48 6,000 6,025 71 53 70 4,900 4,925 49 32 49 6,025 6,050 71 54 71 4,925 4,950 50 33 49 6,050 6,075 72 54 71 4,950 4,975 50 33 50 6,075 6,100 72 55 72 4,975 5,000 51 33 50 6,100 6,125 72 55 72 5,000 5,025 51 34 51 6,125 6,150 73 56 73 5,025 5,050 52 34 51 6,150 6,175 73 56 73 5,050 5,075 52 35 52 6,175 6,200 74 57 74 5,075 5,100 52 35 52 6,200 6,225 74 57 74 5,100 5,125 53 36 53 6,225 6,250 75 58 75 5,125 5,150 53 36 53 6,250 6,275 75 58 75 5,150 5,175 54 37 54 6,275 6,300 76 59 76 5,175 5,200 54 37 54 6,300 6,325 76 59 76 5,200 5,225 55 38 55 6,325 6,350 77 60 77 5,225 5,250 55 38 55 6,350 6,375 77 60 77 5,250 5,275 56 39 56 6,375 6,400 78 61 78 5,275 5,300 56 39 56 6,400 6,425 78 61 78 5,300 5,325 57 40 57 6,425 6,450 79 62 79 5,325 5,350 57 40 57 6,450 6,475 79 62 79 5,350 5,375 58 41 58 6,475 6,500 80 63 80 5,375 5,400 58 41 58 6,500 6,525 80 63 80 5,400 5,425 59 42 59 6,525 6,550 81 64 81 5,425 5,450 59 42 59 6,550 6,575 81 64 81 5,450 5,475 60 43 60 6,575 6,600 82 65 82 5,475 5,500 60 43 60 6,600 6,625 82 65 82 5,500 5,525 61 44 61 6,625 6,650 83 66 83 5,525 5,550 61 44 61 6,650 6,675 83 66 83 SEMIMONTHLY Payroll Period 2026 Wage Bracket Method Tables (Forms W-4 for 2020 and After) If the wages are- Married Filing Jointly Head of Household Single If the wages arethan At least But less The amount to withhold is: The amount to withhold is: Married Filing Jointly Head of Household Single

0$ 4,300$ 0$ 0$ 0$ 6,500$ 6,550$ 34$ 0$ 34$ 4,300 4,350 0 0 0 6,550 6,600 35 1 35 4,350 4,400 0 0 0 6,600 6,650 36 2 36 4,400 4,450 0 0 0 6,650 6,700 37 3 37 4,450 4,500 0 0 0 6,700 6,750 38 4 37 4,500 4,550 0 0 0 6,750 6,800 39 5 38 4,550 4,600 0 0 0 6,800 6,850 40 6 39 4,600 4,650 0 0 0 6,850 6,900 41 7 40 4,650 4,700 0 0 0 6,900 6,950 42 8 41 4,700 4,750 0 0 0 6,950 7,000 43 8 42 4,750 4,800 0 0 0 7,000 7,050 44 9 43 4,800 4,850 1 0 0 7,050 7,100 45 10 44 4,850 4,900 2 0 1 7,100 7,150 46 11 45 4,900 4,950 3 0 2 7,150 7,200 46 12 46 4,950 5,000 4 0 3 7,200 7,250 47 13 47 5,000 5,050 5 0 4 7,250 7,300 48 14 48 5,050 5,100 6 0 5 7,300 7,350 49 15 49 5,100 5,150 7 0 6 7,350 7,400 50 16 50 5,150 5,200 7 0 7 7,400 7,450 51 17 51 5,200 5,250 8 0 8 7,450 7,500 52 18 52 5,250 5,300 9 0 9 7,500 7,550 53 19 53 5,300 5,350 10 0 10 7,550 7,600 54 20 54 5,350 5,400 11 0 11 7,600 7,650 55 21 55 5,400 5,450 12 0 12 7,650 7,700 56 22 56 5,450 5,500 13 0 13 7,700 7,750 57 23 57 5,500 5,550 14 0 14 7,750 7,800 58 24 58 5,550 5,600 15 0 15 7,800 7,850 59 25 59 5,600 5,650 16 0 16 7,850 7,900 60 26 60 5,650 5,700 17 0 17 7,900 7,950 61 27 61 5,700 5,750 18 0 18 7,950 8,000 62 28 62 5,750 5,800 19 0 19 8,000 8,050 63 29 63 5,800 5,850 20 0 20 8,050 8,100 64 30 64 5,850 5,900 21 0 21 8,100 8,150 65 31 65 5,900 5,950 22 0 22 8,150 8,200 66 32 66 5,950 6,000 23 0 23 8,200 8,250 67 33 67 6,000 6,050 24 0 24 8,250 8,300 68 34 68 6,050 6,100 25 0 25 8,300 8,350 69 35 69 6,100 6,150 26 0 26 8,350 8,400 70 36 70 6,150 6,200 27 0 27 8,400 8,450 71 37 71 6,200 6,250 28 0 28 8,450 8,500 72 38 72 6,250 6,300 29 0 29 8,500 8,550 73 39 73 6,300 6,350 30 0 30 8,550 8,600 74 40 74 6,350 6,400 31 0 31 8,600 8,650 75 41 75 6,400 6,450 32 0 32 8,650 8,700 76 42 76 6,450 6,500 33 0 33 8,700 8,750 77 43 76 than At least But less The amount to withhold is: The amount to withhold is: If the wages are- Married Filing Jointly Head of Household Single If the wages are- Married Filing Jointly Head of Household Single MONTHLY Payroll Period 2026 Wage Bracket Method Tables (Forms W-4 for 2020 and After)

8,750$ 8,800$ 78$ 44$ 77$ 11,000 $ 11,050 $ 122$ 87$ 121$ 8,800 8,850 79 45 78 11,050 11,100 123 88 122 8,850 8,900 80 46 79 11,100 11,150 124 89 123 8,900 8,950 81 47 80 11,150 11,200 124 90 124 8,950 9,000 82 47 81 11,200 11,250 125 91 125 9,000 9,050 83 48 82 11,250 11,300 126 92 126 9,050 9,100 84 49 83 11,300 11,350 127 93 127 9,100 9,150 85 50 84 11,350 11,400 128 94 128 9,150 9,200 85 51 85 11,400 11,450 129 95 129 9,200 9,250 86 52 86 11,450 11,500 130 96 130 9,250 9,300 87 53 87 11,500 11,550 131 97 131 9,300 9,350 88 54 88 11,550 11,600 132 98 132 9,350 9,400 89 55 89 11,600 11,650 133 99 133 9,400 9,450 90 56 90 11,650 11,700 134 100 134 9,450 9,500 91 57 91 11,700 11,750 135 101 135 9,500 9,550 92 58 92 11,750 11,800 136 102 136 9,550 9,600 93 59 93 11,800 11,850 137 103 137 9,600 9,650 94 60 94 11,850 11,900 138 104 138 9,650 9,700 95 61 95 11,900 11,950 139 105 139 9,700 9,750 96 62 96 11,950 12,000 140 106 140 9,750 9,800 97 63 97 12,000 12,050 141 107 141 9,800 9,850 98 64 98 12,050 12,100 142 108 142 9,850 9,900 99 65 99 12,100 12,150 143 109 143 9,900 9,950 100 66 100 12,150 12,200 144 110 144 9,950 10,000 101 67 101 12,200 12,250 145 111 145 10,000 10,050 102 68 102 12,250 12,300 146 112 146 10,050 10,100 103 69 103 12,300 12,350 147 113 147 10,100 10,150 104 70 104 12,350 12,400 148 114 148 10,150 10,200 105 71 105 12,400 12,450 149 115 149 10,200 10,250 106 72 106 12,450 12,500 150 116 150 10,250 10,300 107 73 107 12,500 12,550 151 117 151 10,300 10,350 108 74 108 12,550 12,600 152 118 152 10,350 10,400 109 75 109 12,600 12,650 153 119 153 10,400 10,450 110 76 110 12,650 12,700 154 120 154 10,450 10,500 111 77 111 12,700 12,750 155 121 154 10,500 10,550 112 78 112 12,750 12,800 156 122 155 10,550 10,600 113 79 113 12,800 12,850 157 123 156 10,600 10,650 114 80 114 12,850 12,900 158 124 157 10,650 10,700 115 81 115 12,900 12,950 159 125 158 10,700 10,750 116 82 115 12,950 13,000 160 125 159 10,750 10,800 117 83 116 13,000 13,050 161 126 160 10,800 10,850 118 84 117 13,050 13,100 162 127 161 10,850 10,900 119 85 118 13,100 13,150 163 128 162 10,900 10,950 120 86 119 13,150 13,200 163 129 163 10,950 11,000 121 86 120 13,200 13,250 164 130 164 MONTHLY Payroll Period 2026 Wage Bracket Method Tables (Forms W-4 for 2020 and After) If the wages are- Married Filing Jointly Head of Household Single If the wages arethan At least But less The amount to withhold is: The amount to withhold is: Married Filing Jointly Head of Household Single

0$ 200$ 0$ 0$ 0$ 288$ 290$ 1$ 0$ 1$ 200 202 0 0 0 290 292 1 0 1 202 204 0 0 0 292 294 1 0 1 204 206 0 0 0 294 296 1 0 1 206 208 0 0 0 296 298 1 0 1 208 210 0 0 0 298 300 2 0 2 210 212 0 0 0 300 302 2 0 2 212 214 0 0 0 302 304 2 0 2 214 216 0 0 0 304 306 2 0 2 216 218 0 0 0 306 308 2 0 2 218 220 0 0 0 308 310 2 0 2 220 222 0 0 0 310 312 2 0 2 222 224 0 0 0 312 314 2 0 2 224 226 0 0 0 314 316 2 0 2 226 228 0 0 0 316 318 2 0 2 228 230 0 0 0 318 320 2 0 2 230 232 0 0 0 320 322 2 0 2 232 234 0 0 0 322 324 2 0 2 234 236 0 0 0 324 326 2 0 2 236 238 0 0 0 326 328 2 0 2 238 240 0 0 0 328 330 2 1 2 240 242 0 0 0 330 332 2 1 2 242 244 0 0 0 332 334 2 1 2 244 246 0 0 0 334 336 2 1 2 246 248 1 0 0 336 338 2 1 2 248 250 1 0 1 338 340 2 1 2 250 252 1 0 1 340 342 2 1 2 252 254 1 0 1 342 344 2 1 2 254 256 1 0 1 344 346 2 1 2 256 258 1 0 1 346 348 2 1 2 258 260 1 0 1 348 350 2 1 2 260 262 1 0 1 350 352 3 1 3 262 264 1 0 1 352 354 3 1 3 264 266 1 0 1 354 356 3 1 3 266 268 1 0 1 356 358 3 1 3 268 270 1 0 1 358 360 3 1 3 270 272 1 0 1 360 362 3 1 3 272 274 1 0 1 362 364 3 1 3 274 276 1 0 1 364 366 3 1 3 276 278 1 0 1 366 368 3 1 3 278 280 1 0 1 368 370 3 1 3 280 282 1 0 1 370 372 3 1 3 282 284 1 0 1 372 374 3 1 3 284 286 1 0 1 374 376 3 1 3 286 288 1 0 1 376 378 3 1 3 than At least But less The amount to withhold is: The amount to withhold is: If the wages are- Married Filing Jointly Head of Household Single If the wages are- Married Filing Jointly Head of Household Single DAILY or MISCELLANEOUS Payroll Period 2026 Wage Bracket Method Tables (Forms W-4 for 2020 and After)

378$ 380$ 3$ 2$ 3$ 468$ 470$ 5$ 3$ 5$ 380 382 3 2 3 470 472 5 3 5 382 384 3 2 3 472 474 5 3 5 384 386 3 2 3 474 476 5 3 5 386 388 3 2 3 476 478 5 3 5 388 390 3 2 3 478 480 5 3 5 390 392 3 2 3 480 482 5 3 5 392 394 3 2 3 482 484 5 4 5 394 396 3 2 3 484 486 5 4 5 396 398 3 2 3 486 488 5 4 5 398 400 3 2 3 488 490 5 4 5 400 402 4 2 3 490 492 5 4 5 402 404 4 2 4 492 494 5 4 5 404 406 4 2 4 494 496 5 4 5 406 408 4 2 4 496 498 5 4 5 408 410 4 2 4 498 500 5 4 5 410 412 4 2 4 500 502 5 4 5 412 414 4 2 4 502 504 5 4 5 414 416 4 2 4 504 506 6 4 6 416 418 4 2 4 506 508 6 4 6 418 420 4 2 4 508 510 6 4 6 420 422 4 2 4 510 512 6 4 6 422 424 4 2 4 512 514 6 4 6 424 426 4 2 4 514 516 6 4 6 426 428 4 2 4 516 518 6 4 6 428 430 4 2 4 518 520 6 4 6 430 432 4 3 4 520 522 6 4 6 432 434 4 3 4 522 524 6 4 6 434 436 4 3 4 524 526 6 4 6 436 438 4 3 4 526 528 6 4 6 438 440 4 3 4 528 530 6 4 6 440 442 4 3 4 530 532 6 4 6 442 444 4 3 4 532 534 6 5 6 444 446 4 3 4 446 448 4 3 4 448 450 4 3 4 450 452 4 3 4 452 454 5 3 5 454 456 5 3 5 456 458 5 3 5 458 460 5 3 5 460 462 5 3 5 462 464 5 3 5 464 466 5 3 5 466 468 5 3 5 DAILY or MISCELLANEOUS Payroll Period 2026 Wage Bracket Method Tables (Forms W-4 for 2020 and After) If the wages are- Married Filing Jointly Head of Household Single If the wages arethan At least But less The amount to withhold is: The amount to withhold is: Married Filing Jointly Head of Household Single

North Dakota Income Tax Withholding Rates and Instructions 2026 Calendar Year

Section 3 Supplemental Wages Wages that are treated as supplemental wages for federal income tax withholding purposes are treated as supplemental wages for North Dakota income tax withholding purposes. They include, but are not limited to, bonuses, commissions, overtime pay, payments for accumulated sick leave, severance pay, awards, prizes, back pay, and taxable fringe benefits. Calculating the amount of North Dakota income tax to withhold from supplemental wages is similar to the method used for federal income tax withholding purposes, which depends on whether the supplemental wages are separately paid or separately identified from regular wages. Supplemental wages not separately paid or identified If supplemental wages are combined with regular wages in a single payment and are not separately identified, calculate the amount to withhold from the payment in the usual manner using one of the regular withholding methods prescribed in this booklet. Supplemental wages separately paid or identified If supplemental wages are paid separately from a regular wage payment, or the supplemental wages and regular wages are combined into one payment but separately identified, calculate the amount to withhold from the supplemental wages under one of the following options: Option 1 Multiply the supplemental wages by 1.50% (.0150). Option 2 If supplemental wages are to be paid at the same time as a regular wage payment, add the supplemental wages to the regular wages. Or, if supplemental wages are to be paid separately from a regular wage payment, add the supplemental wages to the amount of regular wages paid (or to be paid) for the most recent payroll period. Then do the following: 1. Calculate the withholding amount on the combined amount of supplemental and regular wages using either the Percentage Method or the Wage Bracket Method in either Section 1 (Forms W-4 Before 2020) or Section 2 (Forms W-4 For 2020 And After), whichever applies. 2. Subtract the amount of income tax withheld (or to be withheld) from the regular wage payment from the withholding amount calculated on the combined amount. The result is the amount to withhold from the supplemental wages. Example 1. The employer has on file a Form W-4 from before 2020 on which the employee checked the single marital status and claims one withholding allowance. The employee's regular salary, paid on the 1st day of each month, is $5,500. Under the Wage Bracket Method in Section 1 (Forms W-4 Before 2020), $12 is withheld from her July 1 paycheck. On July 15, the employer pays her a bonus of $1,000. Under Option 1, the amount to withhold from the bonus payment is $15.00 ($1,000 x 1.50%). Example 2. Assume the same facts in Example 1, except that Option 2 is used to calculate the withholding from the bonus payment. Add the $1,000 bonus payment to the regular monthly salary of $5,500, for a combined amount of $6,500. Under the Wage Bracket Method in Section 1 (Forms W-4 Before 2020), the withholding amount on the combined amount is $32. From this amount, subtract $12 (the withholding amount on the $5,500 monthly salary). Under Option 2, the amount to withhold from the bonus payment is $20 ($32-$12) 28216 12/2025

ND Income Tax Withholding Rates and Instructions Booklet

# North Dakota Oﬃce of State Tax Commissioner

# North Dakota Income Tax Withholding Rates and Instructions 2026 Calendar Year

# North Dakota Income Tax Withholding Rates and Instructions 2026 Calendar Year

# North Dakota Income Tax Withholding Rates and Instructions 2026 Calendar Year

# North Dakota Income Tax Withholding Rates and Instructions 2026 Calendar Year

# North Dakota Income Tax Withholding Rates and Instructions 2026 Calendar Year

# North Dakota Income Tax Withholding Rates and Instructions 2026 Calendar Year

North Dakota Oﬃce of State Tax Commissioner

North Dakota Income Tax Withholding Rates and Instructions 2026 Calendar Year

North Dakota Income Tax Withholding Rates and Instructions 2026 Calendar Year

North Dakota Income Tax Withholding Rates and Instructions 2026 Calendar Year

North Dakota Income Tax Withholding Rates and Instructions 2026 Calendar Year

North Dakota Income Tax Withholding Rates and Instructions 2026 Calendar Year

North Dakota Income Tax Withholding Rates and Instructions 2026 Calendar Year