Table 6 Monthly Semimonthly Biweekly Weekly Daily 12 24 26 52 260 Step 1. Adjust the...

 

 

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Table 6 Monthly Semimonthly Biweekly Weekly Daily 12 24 26 52 260 Step 1. Adjust the employee's wage amount 1a Enter the employee's total taxable wages this payroll period 1b Enter the number of pay periods you have per year (see Table 6) 1c Enter the amount from Step 4(a) of the employee's Form W-4 1d Divide line 1c by the number on line 1b 1e Add lines 1a and 1d...... 1a $ 1b 1c $ 1d $ 1e $ 1f Enter the amount from Step 4(b) of the employee's Form W-4 $ 1f 1g Divide line 1f by the number on line 1b S 1g 1h Subtract line 1g from line 1e. If zero or less, enter -0-. This is the Adjusted Wage Amount 1h $ Step 2. Figure the Tentative Withholding Amount Step 3. Step 4. based on your pay frequency, the employee's Adjusted Wage Amount, filing status (Step 1(c) of Form W-4), and whether the box in Step 2 of Form W-4 is checked. 2a Find the row in the STANDARD Withholding Rate Schedules (if the box in Step 2 of Form W-4 is NOT checked) or the Form W-4, Step 2. Checkbox, Withholding Rate Schedules (if it HAS been checked) of the Percentage Method tables in this section in which the amount on line 1h is at least the amount in column A but less than the amount in column B, and then enter here the amount from column A of that row 2b Enter the amount from column C of that row 2c Enter the percentage from column D of that row 2d Subtract line 2a from line 1h 2e Multiply the amount on line 2d by the percentage on line 2c 2f Add lines 2b and 2e. This is the Tentative Withholding Amount Account for tax credits 3a Enter the amount from Step 3 of the employee's Form W-4 3b Divide the amount on line 3a by the number of pay periods on line 1b 3c Subtract line 3b from line 2f. If zero or less, enter-0- Figure the final amount to withhold 4a Enter the additional amount to withhold from Step 4(c) of the employee's Form W-4 4b Add lines 3c and 4a. This is the amount to withhold from the employee's wages this pay period 2a $ 2b $ 2c 2d 2e $ 2f $ 3a $ 3b $ 3c $ 4a $ S 4b 2023 Percentage Method Tables for Manual Payroll Systems With Forms W-4 from 2020 or Later WEEKLY Payroll Period STANDARD Withholding Rate Schedules (Use these if the box in Step 2 of Form W-4 is NOT checked) Form W-4, Step 2, Checkbox, Withholding Rate Schedules (Use these if the box in Step 2 of Form W-4 IS checked) f the Adjusted Wage Amount (line 1h) is: The tentative At least- But less than- amount to withhold is: A B C D Plus this percentage- exceeds- of the amount that the Adjusted Wage If the Adjusted Wage Amount (line 1h) is: The At least- But less than- tentative amount to E A B C of the amount that the Adjusted Plus this Wage Married Filing Jointly withhold is: percentage- exceeds Married Filing Jointly D E $0 $533 $0.00 0% $0 SO $266 $0.00 0% $0 $533 $956 $0.00 10% $533 $266 $478 $0.00 10% $266 $956 $2,253 $42.30 12% $956 $478 $1,126 $21.20 12% $478 $2,253 $4,201 $197.94 22% $2,253 $1,126 $2,100 $98.96 22% $1,126 $4,201 $7,537 $626.50 24% $4,201 $2,100 $3,768 $313.24 24% $2,100 $7,537 $9,427 $1,427.14 32% $7,537 $3,768 $4,713 $713.56 32% $3,768 $9,427 $13,874 $2,031.94 35% $9,427 $4,713 $6,937 $1,015.96 35% $4,713 $13,874 $3,588.39 37% $13,874 $6,937 $1,794.36 37% $6,937 Single or Married Filing Separately Single or Married Filing Separately $266 $0.00 0% So $133 $0.00 0% $0 $266 $478 $0.00 10% $266 $133 $239 $0.00 10% $133 $478 $1,126 $21.20 12% $478 $239 $563 $10.60 12% $239 $1,126 $2,100 $98.96 22% $1,126 $563 $1,050 $49.48 22% $563 $2,100 $3,768 $313.24 24% $2,100 $1,050 $1,884 $156.62 24% $1,050 $3,768 $4,713 $713.56 32% $3,768 $1,884 $2,357 $356.78 32% $1,884 $4,713 $11,384 $1,015.96 35% $4,713 $2,357 $5,692 $508.14 35% $2,357 $11,384 $3,350.81 37% $11,384 $5,692 $1,675.39 37% $5,692 Head of Household Head of Household $400 $0.00 0% SO $200 $0.00 0% $0 $400 $702 $0.00 10% $400 $200 $351 $0.00 10% $200 $702 $1,551 $30.20 12% $702 $351 $775 $15.10 12% $351 $1,551 $2,234 $132.08 22% $1,551 $775 $1,117 $65.98 22% $775 $2.234 $3,902 $282.34 24% $2,234 $1,117 $1,951 $141.22 24% $1,117 $3,902 $4,847 $682.66 32% $3,902 $1,951 $2,424 $341.38 32% $1,951 $4,847 $11,517 $985.06 35% $4,847 $2,424 $5,759 $492.74 35% $2,424 $11,517 $3,319.56 37% $11,517 $5,759 $1,659.99 37% $5,759 Table 6 Monthly Semimonthly Biweekly Weekly Daily 12 24 26 52 260 Step 1. Adjust the employee's wage amount 1a Enter the employee's total taxable wages this payroll period 1b Enter the number of pay periods you have per year (see Table 6) 1c Enter the amount from Step 4(a) of the employee's Form W-4 1d Divide line 1c by the number on line 1b 1e Add lines 1a and 1d...... 1a $ 1b 1c $ 1d $ 1e $ 1f Enter the amount from Step 4(b) of the employee's Form W-4 $ 1f 1g Divide line 1f by the number on line 1b S 1g 1h Subtract line 1g from line 1e. If zero or less, enter -0-. This is the Adjusted Wage Amount 1h $ Step 2. Figure the Tentative Withholding Amount Step 3. Step 4. based on your pay frequency, the employee's Adjusted Wage Amount, filing status (Step 1(c) of Form W-4), and whether the box in Step 2 of Form W-4 is checked. 2a Find the row in the STANDARD Withholding Rate Schedules (if the box in Step 2 of Form W-4 is NOT checked) or the Form W-4, Step 2. Checkbox, Withholding Rate Schedules (if it HAS been checked) of the Percentage Method tables in this section in which the amount on line 1h is at least the amount in column A but less than the amount in column B, and then enter here the amount from column A of that row 2b Enter the amount from column C of that row 2c Enter the percentage from column D of that row 2d Subtract line 2a from line 1h 2e Multiply the amount on line 2d by the percentage on line 2c 2f Add lines 2b and 2e. This is the Tentative Withholding Amount Account for tax credits 3a Enter the amount from Step 3 of the employee's Form W-4 3b Divide the amount on line 3a by the number of pay periods on line 1b 3c Subtract line 3b from line 2f. If zero or less, enter-0- Figure the final amount to withhold 4a Enter the additional amount to withhold from Step 4(c) of the employee's Form W-4 4b Add lines 3c and 4a. This is the amount to withhold from the employee's wages this pay period 2a $ 2b $ 2c 2d 2e $ 2f $ 3a $ 3b $ 3c $ 4a $ S 4b 2023 Percentage Method Tables for Manual Payroll Systems With Forms W-4 from 2020 or Later WEEKLY Payroll Period STANDARD Withholding Rate Schedules (Use these if the box in Step 2 of Form W-4 is NOT checked) Form W-4, Step 2, Checkbox, Withholding Rate Schedules (Use these if the box in Step 2 of Form W-4 IS checked) f the Adjusted Wage Amount (line 1h) is: The tentative At least- But less than- amount to withhold is: A B C D Plus this percentage- exceeds- of the amount that the Adjusted Wage If the Adjusted Wage Amount (line 1h) is: The At least- But less than- tentative amount to E A B C of the amount that the Adjusted Plus this Wage Married Filing Jointly withhold is: percentage- exceeds Married Filing Jointly D E $0 $533 $0.00 0% $0 SO $266 $0.00 0% $0 $533 $956 $0.00 10% $533 $266 $478 $0.00 10% $266 $956 $2,253 $42.30 12% $956 $478 $1,126 $21.20 12% $478 $2,253 $4,201 $197.94 22% $2,253 $1,126 $2,100 $98.96 22% $1,126 $4,201 $7,537 $626.50 24% $4,201 $2,100 $3,768 $313.24 24% $2,100 $7,537 $9,427 $1,427.14 32% $7,537 $3,768 $4,713 $713.56 32% $3,768 $9,427 $13,874 $2,031.94 35% $9,427 $4,713 $6,937 $1,015.96 35% $4,713 $13,874 $3,588.39 37% $13,874 $6,937 $1,794.36 37% $6,937 Single or Married Filing Separately Single or Married Filing Separately $266 $0.00 0% So $133 $0.00 0% $0 $266 $478 $0.00 10% $266 $133 $239 $0.00 10% $133 $478 $1,126 $21.20 12% $478 $239 $563 $10.60 12% $239 $1,126 $2,100 $98.96 22% $1,126 $563 $1,050 $49.48 22% $563 $2,100 $3,768 $313.24 24% $2,100 $1,050 $1,884 $156.62 24% $1,050 $3,768 $4,713 $713.56 32% $3,768 $1,884 $2,357 $356.78 32% $1,884 $4,713 $11,384 $1,015.96 35% $4,713 $2,357 $5,692 $508.14 35% $2,357 $11,384 $3,350.81 37% $11,384 $5,692 $1,675.39 37% $5,692 Head of Household Head of Household $400 $0.00 0% SO $200 $0.00 0% $0 $400 $702 $0.00 10% $400 $200 $351 $0.00 10% $200 $702 $1,551 $30.20 12% $702 $351 $775 $15.10 12% $351 $1,551 $2,234 $132.08 22% $1,551 $775 $1,117 $65.98 22% $775 $2.234 $3,902 $282.34 24% $2,234 $1,117 $1,951 $141.22 24% $1,117 $3,902 $4,847 $682.66 32% $3,902 $1,951 $2,424 $341.38 32% $1,951 $4,847 $11,517 $985.06 35% $4,847 $2,424 $5,759 $492.74 35% $2,424 $11,517 $3,319.56 37% $11,517 $5,759 $1,659.99 37% $5,759