Use (a) the percentage method and (b) the wage-bracket method to compute the federal income taxes to withhold from the wages or salaries of each employee. Click here to access the Table of Allowance Values. Click here to access the Percentage Method Tables. Click here to access the Wage-Bracket Method Tables. 2022 Percentage Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|} \hline \multicolumn{10}{|c|}{ QUARTERLY Payroll Period } \\ \hline \multicolumn{5}{|c|}{ MARRIED Persons } & \multicolumn{5}{|c|}{ SINGLE Persons } \\ \hline \multicolumn{2}{|c|}{\begin{tabular}{l} If the Adjusted Wage \\ Amount (line 1d) is \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} The tentative \\ amount to \\ withhold is... \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} Plus this \\ percentage \\ .. \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} of the \\ amount \\ that the \\ wage \\ exceeds... \end{tabular}} & \multicolumn{2}{|c|}{\begin{tabular}{l} If the Adjusted Wage \\ Amount (line 1d) is \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} The tentative \\ amount to \\ withhold is... \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} Plus this \\ percentage \\ .. \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} of the \\ amount that \\ the wage \\ exceeds... \end{tabular}} \\ \hline at least... & \begin{tabular}{l} But less \\ than... \end{tabular} & & & & at least... & \begin{tabular}{l} But less \\ than... \end{tabular} & & & \\ \hline A & B & c & D & E & A & B & c & D & E \\ \hline so & $3,250 & $0.00 & 0% & so & so & $1,088 & $0.00 & 0% & $0 \\ \hline$3,250 & $8,388 & $0.00 & 10% & $3,250 & $1,088 & $3,656 & $0.00 & 10% & $1,088 \\ \hline 58,388 & $24,138 & $513.80 & 12% & $8,388 & $3,656 & $11,531 & $256.80 & 12% & $3,656 \\ \hline$24,138 & $47,788 & $2,403.80 & 22% & $24,138 & $11,531 & $23,356 & $1,201.80 & 22% & $11,531 \\ \hline$47,788 & $88,275 & $7,606.80 & 24% & $47,788 & $23,356 & $43,600 & $3,803,30 & 24% & $23,356 \\ \hline$88,275 & $111,225 & $17,323.68 & 32% & $88,275 & $43,600 & $55,075 & $8,661.86 & 32% & $43,600 \\ \hline$111,225 & $165,213 & $24,667,68 & 35% & $111,225 & $55,075 & $136,063 & $12,333,86 & 35% & $55,075 \\ \hline$165,213 & & $43,563.48 & 37% & $165,213 & $136,063 & & $40,679.66 & 37% & $136,063 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|} \hline \multicolumn{10}{|c|}{ SEMIANNUAL Payroll Period } \\ \hline \multicolumn{5}{|c|}{ MARRIED Persons } & \multicolumn{5}{|c|}{ SINGLE Persons } \\ \hline \multicolumn{2}{|c|}{\begin{tabular}{l} If the Adjusted Wage \\ Amount (line 1d) is \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} The tentative \\ amount to \\ withhold is.. \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} Plus this \\ percentage \\ .. \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} of the \\ amount \\ that the \\ wage \\ exceeds... \end{tabular}} & \multicolumn{2}{|c|}{\begin{tabular}{l} If the Adjusted Wage \\ Amount (line 1d) is \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} The tentative \\ amount to \\ withhold is... \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} Plus this \\ percentage \\ ... \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} of the \\ amount that \\ the wage \\ exceeds... \end{tabular}} \\ \hline at least... & \begin{tabular}{l} But less \\ than.... \end{tabular} & & & & at least.... & \begin{tabular}{l} But less \\ than... \end{tabular} & & & \\ \hline A & B & c & D & E & A & B & c & D & E \\ \hline so & $6,500 & $0.00 & 0% & so & so & $2,175 & $0.00 & 0% & $0 \\ \hline$6,500 & $16,775 & $0.00 & 10% & $6,500 & $2,175 & $7,313 & $0.00 & 10% & $2,175 \\ \hline$16,775 & $48,275 & $1,027.50 & 12% & $16,775 & $7,313 & $23,063 & $513.80 & 12% & $7,313 \\ \hline$48,275 & $95,575 & $4,807.50 & 22% & $48,275 & $23,063 & $46,713 & $2,403.80 & 22% & $23.063 \\ \hline$95,575 & $176,550 & $15,213.50 & 24% & $95,575 & $46,713 & $87,200 & $7,606.80 & 24% & $46,713 \\ \hline$176,550 & $222,450 & $34,647.50 & 32% & $176,550 & $87,200 & $110,150 & $17,323.68 & 32% & $87,200 \\ \hline$222,450 & $330,425 & $49,335.50 & 35% & $222,450 & $110,150 & $272,125 & $24,667.68 & 35% & $110,150 \\ \hline$330,425 & & $87,126.75 & 37% & $330,425 & $272,125 & & $81,358.93 & 37% & $272,125 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|} \hline \multicolumn{10}{|c|}{ ANNUAL Payroll Period } \\ \hline \multicolumn{5}{|c|}{ MARRIED Persons } & \multicolumn{5}{|c|}{ SINGLE Persons } \\ \hline \multicolumn{2}{|c|}{\begin{tabular}{l} If the Adjusted Wage \\ Amount (line 1d) is \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} The tentative \\ amount to \\ withhold is... \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} Plus this \\ percentage \\ ... \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} of the \\ amount \\ that the \\ wage \\ exceeds... \end{tabular}} & \multicolumn{2}{|c|}{\begin{tabular}{l} If the Adjusted Wage \\ Amount (line 1d) is \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} The tentative \\ amount to \\ withhold is... \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} Plus this \\ percentage \\ .. \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} of the \\ amount that \\ the wage \\ exceeds... \end{tabular}} \\ \hline at least... & \begin{tabular}{l} But less \\ than... \end{tabular} & & & & at least... & \begin{tabular}{l} But less \\ than... \end{tabular} & & & \\ \hline A & B & C & D & E & A & B & C & D & E \\ \hline so & $13,000 & $0.00 & 0% & so & so & $4,350 & $0.00 & 0% & \\ \hline$13,000 & $33,550 & $0.00 & 10% & $13,000 & $4,350 & $14,625 & $0.00 & 10% & $4,350 \\ \hline$33,550 & $96,550 & $2,055.00 & 12% & $33,550 & $14,625 & $46,125 & $1,027.50 & 12% & $14,625 \\ \hline$96,550 & $191,150 & $9,615.00 & 22% & $96,550 & $46,125 & $93,425 & $4,807.50 & 22% & $46,125 \\ \hline$191,150 & $353,100 & $30,427.00 & 24% & $191,150 & $93,425 & $174,400 & $15,213.50 & 24% & $93,425 \\ \hline$353,100 & $444,900 & $69,295,00 & 32% & $353,100 & $174,400 & $220,300 & $34,647,50 & 32% & $174,400 \\ \hline$444,900 & $660,850 & $98,671.00 & 35% & $444,900 & $220,300 & $544,250 & $49,335.50 & 35% & $220,300 \\ \hline$660,850 & & $174,253.50 & 37% & $660,850 & $544,250 & & $162,718.00 & 37% & $544,250 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|} \hline \multicolumn{10}{|c|}{ DAILY Payroll Period } \\ \hline \multicolumn{5}{|c|}{ MARAIED Persons } & \multicolumn{5}{|c|}{ SINGLE Persons } \\ \hline \multicolumn{2}{|c|}{\begin{tabular}{l} If the Adjusted Wage \\ Amount (line 1d) is \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} The tentative \\ amount to \\ withhold is... \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} Plus this \\ percentage \\ .. \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} of the \\ amount \\ that the \\ wage \\ exceeds... \end{tabular}} & \multicolumn{2}{|c|}{\begin{tabular}{l} If the Adjusted Wage \\ Amount (line 1d) is \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} The tentative \\ amount to \\ withhold is... \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} Plus this \\ percentage \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} of the \\ amount that \\ the wage \\ exceeds... \end{tabular}} \\ \hline at least... & \begin{tabular}{l} But less \\ than... \end{tabular} & & & & at least... & \begin{tabular}{l} But less \\ than... \end{tabular} & & & \\ \hline A & B & c & D & E & A & B & c & D & E \\ \hline$0.00 & $50.00 & $0.00 & 0% & $0.00 & $0.00 & $16.70 & $0.00 & 0% & $0.00 \\ \hline$50.00 & $129.00 & $0.00 & 10% & $50.00 & $16.70 & $56.30 & $0.00 & 10% & $16.70 \\ \hline$129.00 & $371.30 & $7.90 & 12% & $129.00 & $56.30 & $177.40 & $3.96 & 12% & $56.30 \\ \hline$371.30 & $735.20 & $36.98 & 22% & $371.30 & $177.40 & $359.30 & $18.49 & 22% & $177.40 \\ \hline$735.20 & $1,358.10 & $117.03 & 24% & $735.20 & $359.30 & $670.80 & $58.51 & 24% & $359.30 \\ \hline$1,358.10 & $1,711.20 & $266.53 & 32% & $1,358.10 & $670.80 & $847.30 & $133.27 & 32% & $670.80 \\ \hline$1,711.20 & $2,541.70 & $379.52 & 35% & $1,711,20 & $847.30 & $2,093.30 & $189.75 & 35% & $847,30 \\ \hline$2,541.70 & & $670.20 & 37% & $2,541.70 & $2,093.30 & & $625.85 & 37% & $2,093.30 \\ \hline \end{tabular} 2022 Percentage Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|} \hline \multicolumn{10}{|c|}{ WEEKLY Payroll Period } \\ \hline \multicolumn{5}{|c|}{ MARRIED Persons } & \multicolumn{5}{|c|}{ SINGLE Persons } \\ \hline \multicolumn{2}{|c|}{\begin{tabular}{l} If the Adjusted Wage \\ Amount (line 1d) is \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} The tentative \\ amount to \\ withhold is... \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} Plus this \\ percentage \\ .. \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} of the \\ amount \\ that the \\ wage \\ exceeds... \end{tabular}} & \multicolumn{2}{|c|}{\begin{tabular}{l} If the Adjusted Wage \\ Amount (line 1d) is \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} The tentative \\ amount to \\ withhold is... \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} Plus this \\ percentage \\ .. \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} of the \\ amount that \\ the wage \\ exceeds... \end{tabular}} \\ \hline at least... & \begin{tabular}{l} But less \\ than... \end{tabular} & & & & at least... & \begin{tabular}{l} But less \\ than... \end{tabular} & & & \\ \hline A & B & c & D & E & A & B & c & D & E \\ \hline$0 & $250 & $0.00 & 0% & so & So & $84 & $0.00 & 0% & so \\ \hline$250 & $645 & $0.00 & 10% & $250 & $84 & $281 & $0.00 & 10% & $84 \\ \hline$645 & $1,857 & $39.50 & 12% & $645 & $281 & $887 & $19.70 & 12% & $281 \\ \hline$1,857 & $3,676 & $184.94 & 22% & $1,857 & $887 & $1,797 & $92.42 & 22% & $887 \\ \hline$3,676 & $6,790 & $585.12 & 24% & $3,676 & $1,797 & $3,354 & $292.62 & 24% & $1,797 \\ \hline$6,790 & $8,556 & $1,332.48 & 32% & $6,790 & $3,354 & $4,237 & $666.30 & 32% & $3,354 \\ \hline$8,556 & $12,709 & $1,897,60 & 35% & $8,556 & $4,237 & $10,466 & $948.86 & 35% & $4,237 \\ \hline$12,709 & & $3,351.15 & 37% & $12,709 & $10,466 & & $3,129.01 & 37% & $10,466 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|} \hline \multicolumn{10}{|c|}{ BIWEEKLY Payroll Period } \\ \hline \multicolumn{5}{|c|}{ MARRIED Persons } & \multicolumn{5}{|c|}{ SINGLE Persons } \\ \hline \multicolumn{2}{|c|}{\begin{tabular}{l} If the Adjusted Wage \\ Amount (line 1d) is \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} The tentative \\ amount to \\ withhold is... \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} Plus this \\ percentage \\ .. \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} of the \\ amount \\ that the \\ wage \\ exceeds... \end{tabular}} & \multicolumn{2}{|c|}{\begin{tabular}{l} If the Adjusted Wage \\ Amount (line 1d) is \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} The tentative \\ amount to \\ withhold is... \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} Plus this \\ percentage \\ ... \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} of the \\ amount that \\ the wage \\ exceeds... \end{tabular}} \\ \hline at least... & \begin{tabular}{l} But less \\ than.... \end{tabular} & & & & at least... & \begin{tabular}{l} But less \\ than... \end{tabular} & & & \\ \hline A & B & c & D & E & A & B & c & D & E \\ \hline$0 & $500 & $0.00 & 0% & so & $0 & $167 & $0.00 & 0% & so \\ \hline$500 & $1,290 & $0.00 & 10% & $500 & $167 & $563 & $0.00 & 10% & $167 \\ \hline$1,290 & $3,713 & $79.00 & 12% & $1,290 & $563 & $1,774 & $39.60 & 12% & $563 \\ \hline$3,713 & $7,352 & $369.76 & 22% & $3,713 & $1,774 & $3,593 & $184.92 & 22% & $1,774 \\ \hline$7,352 & $13,581 & $1,170.34 & 24% & $7,352 & $3,593 & $6,708 & $585.10 & 24% & $3,593 \\ \hline$13,581 & $17,112 & $2,665.30 & 32% & $13,581 & $6,708 & $8,473 & $1,332.70 & 32% & $6,708 \\ \hline$17,112 & $25,417 & $3,795.22 & 35% & $17,112 & $8,473 & $20,933 & $1,897.50 & 35% & $8,473 \\ \hline$25,417 & & $6,701.97 & 37% & $25,417 & $20,933 & & $6,258.50 & 37% & $20,933 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|} \hline \multicolumn{10}{|c|}{ SEMIMONTHLY Payroll Period } \\ \hline \multicolumn{5}{|c|}{ MARRIED Persons } & \multicolumn{5}{|c|}{ SINGLE Persons } \\ \hline \multicolumn{2}{|c|}{\begin{tabular}{l} If the Adjusted Wage \\ Amount (line 1d) is \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} The tentative \\ amount to \\ withhold is... \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} Plus this \\ percentage \\ \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} of the \\ amount \\ that the \\ wage \\ exceeds... \end{tabular}} & \multicolumn{2}{|c|}{\begin{tabular}{l} If the Adjusted Wage \\ Amount (line 1d) is \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} The tentative \\ amount to \\ withhold is... \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} Plus this \\ percentage \\ .. \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} of the \\ amount that \\ the wage \\ exceeds... \end{tabular}} \\ \hline at least... & \begin{tabular}{l} But less \\ than... \end{tabular} & & & & at least... & \begin{tabular}{l} But less \\ than... \end{tabular} & & & \\ \hline A & B & C & D & E & A & B & C & D & E \\ \hline \begin{tabular}{r} $0 \\ $542 \\ $1,398 \\ $4,023 \\ $7,965 \\ $14,713 \\ $18,538 \\ $27,535 \\ \end{tabular} & \begin{tabular}{r} $542 \\ $1,398 \\ $4,023 \\ $7,965 \\ $14,713 \\ $18,538 \\ $27,535 \end{tabular} & \begin{tabular}{r} $0.00 \\ $0.00 \\ $85.60 \\ $400.60 \\ $1,267.84 \\ $2,887.36 \\ $4,111.36 \\ $7,260.31 \\ \end{tabular} & \begin{tabular}{r} 0% \\ 10% \\ 12% \\ 22% \\ 24% \\ 32% \\ 35% \\ 37% \\ \end{tabular} & \begin{tabular}{r} $0 \\ $542 \\ $1,398 \\ $4,023 \\ $7,965 \\ $14,713 \\ $18,538 \\ $27,535 \\ \end{tabular} & \begin{tabular}{r} $0 \\ $181 \\ $609 \\ $1,922 \\ $3,893 \\ $7,267 \\ $9,179 \\ $22,677 \\ \end{tabular} & \begin{tabular}{r} $181 \\ $609 \\ $1,922 \\ $3,893 \\ $7,267 \\ $9,179 \\ $22,677 \end{tabular} & \begin{tabular}{r} $0.00 \\ $0.00 \\ $42.80 \\ $200.36 \\ $633.98 \\ $1,443.74 \\ $2,055.58 \\ $6,779.88 \\ \end{tabular} & \begin{tabular}{r} 0% \\ 10% \\ 12% \\ 22% \\ 24% \\ 32% \\ 35% \\ 37% \end{tabular} & \begin{tabular}{r} $0 \\ $181 \\ $609 \\ $1,922 \\ $3,893 \\ $7,267 \\ $9,179 \\ $22,677 \\ \end{tabular} \\ \hline \multicolumn{10}{|c|}{ MONTHLY Payroll Period } \\ \hline \multicolumn{5}{|c|}{ MARRIED Persons } & \multicolumn{5}{|c|}{ SINGLE Persons } \\ \hline \multicolumn{2}{|c|}{\begin{tabular}{l} If the Adjusted Wage \\ Amount (line 1d) is \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} The tentative \\ amount to \\ withhold is... \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} Plus this \\ percentage \\ ... \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} of the \\ amount \\ that the \\ wage \\ exceeds... \end{tabular}} & \multicolumn{2}{|c|}{\begin{tabular}{l} If the Adjusted Wage \\ Amount (line 1d) is \end{tabular}} & \multirow{2}{*}{\multicolumn{2}{|c|}{\begin{tabular}{l} Plus this \\ percentage \end{tabular}}} & \multirow{2}{*}{\begin{tabular}{l} of the \\ amount that \\ the wage \\ exceeds... \end{tabular}} \\ \hline at least... & \begin{tabular}{l} But less \\ than... \end{tabular} & & & & at least... & \begin{tabular}{l} But less \\ than... \end{tabular} & & & \\ \hline A & B & c & D & E & A & B & C & D & E \\ \hline \begin{tabular}{r} $0 \\ $1.083 \end{tabular} & $1,083 & \begin{tabular}{l} $0.00 \\ $0.00 \end{tabular} & \begin{aligned} \( 0 \% \\ 10 \%\end{aligned} \) & \begin{tabular}{rr} 50 \\ $1083 \end{tabular} & \begin{tabular}{r} $0 \\ $363 \end{tabular} & \begin{tabular}{r} $363 \\ $1.219 \end{tabular} & & 0% & \begin{tabular}{r} $0 \\ $363 \end{tabular} \\ \hline \begin{tabular}{l} $1,083 \\ $2,796 \end{tabular} & \begin{tabular}{l} $2,796 \\ $8,046 \end{tabular} & \begin{tabular}{r} $0.00 \\ $171.30 \end{tabular} & \begin{tabular}{l} 10% \\ 12% \end{tabular} & \begin{tabular}{l} $1,083 \\ $2,796 \end{tabular} & \begin{tabular}{r} $363 \\ $1,219 \end{tabular} & \begin{tabular}{r} $1,219 \\ $3,844 \end{tabular} & \begin{tabular}{r} $0.00 \\ $85.60 \end{tabular} & \begin{tabular}{l} 10% \\ 12% \end{tabular} & \begin{tabular}{r} $363 \\ $1,219 \end{tabular} \\ \hline$8,046 & $15,929 & $801.30 & 22% & $8,046 & $3,844 & $7,785 & $400.60 & 22% & $3,844 \\ \hline$15,929 & $29,425 & $2,535.56 & 24% & $15,929 & $7,785 & $14,533 & $1,267.62 & 24% & $7,785 \\ \hline$29,425 & $37,075 & $5,774.60 & 32% & $29,425 & $14,533 & $18,358 & $2,887.14 & 32% & $14,533 \\ \hline$37,075 & $55,071 & $8,222.60 & 35% & $37,075 & $18,358 & $45,354 & $4,111.14 & 35% & $18,358 \\ \hline$55,071 & & $14,521.20 & 37% & $55,071 & $45,354 & & $13,559.74 & 37% & $45,354 \\ \hline \end{tabular} Table of Allowance Values for 2022 Use (a) the percentage method and (b) the wage-bracket method to compute the federal income taxes to withhold from the wages or salaries of each employee. Click here to access the Table of Allowance Values. Click here to access the Percentage Method Tables. Click here to access the Wage-Bracket Method Tables. 2022 Percentage Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|} \hline \multicolumn{10}{|c|}{ QUARTERLY Payroll Period } \\ \hline \multicolumn{5}{|c|}{ MARRIED Persons } & \multicolumn{5}{|c|}{ SINGLE Persons } \\ \hline \multicolumn{2}{|c|}{\begin{tabular}{l} If the Adjusted Wage \\ Amount (line 1d) is \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} The tentative \\ amount to \\ withhold is... \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} Plus this \\ percentage \\ .. \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} of the \\ amount \\ that the \\ wage \\ exceeds... \end{tabular}} & \multicolumn{2}{|c|}{\begin{tabular}{l} If the Adjusted Wage \\ Amount (line 1d) is \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} The tentative \\ amount to \\ withhold is... \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} Plus this \\ percentage \\ .. \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} of the \\ amount that \\ the wage \\ exceeds... \end{tabular}} \\ \hline at least... & \begin{tabular}{l} But less \\ than... \end{tabular} & & & & at least... & \begin{tabular}{l} But less \\ than... \end{tabular} & & & \\ \hline A & B & c & D & E & A & B & c & D & E \\ \hline so & $3,250 & $0.00 & 0% & so & so & $1,088 & $0.00 & 0% & $0 \\ \hline$3,250 & $8,388 & $0.00 & 10% & $3,250 & $1,088 & $3,656 & $0.00 & 10% & $1,088 \\ \hline 58,388 & $24,138 & $513.80 & 12% & $8,388 & $3,656 & $11,531 & $256.80 & 12% & $3,656 \\ \hline$24,138 & $47,788 & $2,403.80 & 22% & $24,138 & $11,531 & $23,356 & $1,201.80 & 22% & $11,531 \\ \hline$47,788 & $88,275 & $7,606.80 & 24% & $47,788 & $23,356 & $43,600 & $3,803,30 & 24% & $23,356 \\ \hline$88,275 & $111,225 & $17,323.68 & 32% & $88,275 & $43,600 & $55,075 & $8,661.86 & 32% & $43,600 \\ \hline$111,225 & $165,213 & $24,667,68 & 35% & $111,225 & $55,075 & $136,063 & $12,333,86 & 35% & $55,075 \\ \hline$165,213 & & $43,563.48 & 37% & $165,213 & $136,063 & & $40,679.66 & 37% & $136,063 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|} \hline \multicolumn{10}{|c|}{ SEMIANNUAL Payroll Period } \\ \hline \multicolumn{5}{|c|}{ MARRIED Persons } & \multicolumn{5}{|c|}{ SINGLE Persons } \\ \hline \multicolumn{2}{|c|}{\begin{tabular}{l} If the Adjusted Wage \\ Amount (line 1d) is \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} The tentative \\ amount to \\ withhold is.. \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} Plus this \\ percentage \\ .. \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} of the \\ amount \\ that the \\ wage \\ exceeds... \end{tabular}} & \multicolumn{2}{|c|}{\begin{tabular}{l} If the Adjusted Wage \\ Amount (line 1d) is \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} The tentative \\ amount to \\ withhold is... \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} Plus this \\ percentage \\ ... \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} of the \\ amount that \\ the wage \\ exceeds... \end{tabular}} \\ \hline at least... & \begin{tabular}{l} But less \\ than.... \end{tabular} & & & & at least.... & \begin{tabular}{l} But less \\ than... \end{tabular} & & & \\ \hline A & B & c & D & E & A & B & c & D & E \\ \hline so & $6,500 & $0.00 & 0% & so & so & $2,175 & $0.00 & 0% & $0 \\ \hline$6,500 & $16,775 & $0.00 & 10% & $6,500 & $2,175 & $7,313 & $0.00 & 10% & $2,175 \\ \hline$16,775 & $48,275 & $1,027.50 & 12% & $16,775 & $7,313 & $23,063 & $513.80 & 12% & $7,313 \\ \hline$48,275 & $95,575 & $4,807.50 & 22% & $48,275 & $23,063 & $46,713 & $2,403.80 & 22% & $23.063 \\ \hline$95,575 & $176,550 & $15,213.50 & 24% & $95,575 & $46,713 & $87,200 & $7,606.80 & 24% & $46,713 \\ \hline$176,550 & $222,450 & $34,647.50 & 32% & $176,550 & $87,200 & $110,150 & $17,323.68 & 32% & $87,200 \\ \hline$222,450 & $330,425 & $49,335.50 & 35% & $222,450 & $110,150 & $272,125 & $24,667.68 & 35% & $110,150 \\ \hline$330,425 & & $87,126.75 & 37% & $330,425 & $272,125 & & $81,358.93 & 37% & $272,125 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|} \hline \multicolumn{10}{|c|}{ ANNUAL Payroll Period } \\ \hline \multicolumn{5}{|c|}{ MARRIED Persons } & \multicolumn{5}{|c|}{ SINGLE Persons } \\ \hline \multicolumn{2}{|c|}{\begin{tabular}{l} If the Adjusted Wage \\ Amount (line 1d) is \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} The tentative \\ amount to \\ withhold is... \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} Plus this \\ percentage \\ ... \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} of the \\ amount \\ that the \\ wage \\ exceeds... \end{tabular}} & \multicolumn{2}{|c|}{\begin{tabular}{l} If the Adjusted Wage \\ Amount (line 1d) is \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} The tentative \\ amount to \\ withhold is... \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} Plus this \\ percentage \\ .. \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} of the \\ amount that \\ the wage \\ exceeds... \end{tabular}} \\ \hline at least... & \begin{tabular}{l} But less \\ than... \end{tabular} & & & & at least... & \begin{tabular}{l} But less \\ than... \end{tabular} & & & \\ \hline A & B & C & D & E & A & B & C & D & E \\ \hline so & $13,000 & $0.00 & 0% & so & so & $4,350 & $0.00 & 0% & \\ \hline$13,000 & $33,550 & $0.00 & 10% & $13,000 & $4,350 & $14,625 & $0.00 & 10% & $4,350 \\ \hline$33,550 & $96,550 & $2,055.00 & 12% & $33,550 & $14,625 & $46,125 & $1,027.50 & 12% & $14,625 \\ \hline$96,550 & $191,150 & $9,615.00 & 22% & $96,550 & $46,125 & $93,425 & $4,807.50 & 22% & $46,125 \\ \hline$191,150 & $353,100 & $30,427.00 & 24% & $191,150 & $93,425 & $174,400 & $15,213.50 & 24% & $93,425 \\ \hline$353,100 & $444,900 & $69,295,00 & 32% & $353,100 & $174,400 & $220,300 & $34,647,50 & 32% & $174,400 \\ \hline$444,900 & $660,850 & $98,671.00 & 35% & $444,900 & $220,300 & $544,250 & $49,335.50 & 35% & $220,300 \\ \hline$660,850 & & $174,253.50 & 37% & $660,850 & $544,250 & & $162,718.00 & 37% & $544,250 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|} \hline \multicolumn{10}{|c|}{ DAILY Payroll Period } \\ \hline \multicolumn{5}{|c|}{ MARAIED Persons } & \multicolumn{5}{|c|}{ SINGLE Persons } \\ \hline \multicolumn{2}{|c|}{\begin{tabular}{l} If the Adjusted Wage \\ Amount (line 1d) is \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} The tentative \\ amount to \\ withhold is... \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} Plus this \\ percentage \\ .. \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} of the \\ amount \\ that the \\ wage \\ exceeds... \end{tabular}} & \multicolumn{2}{|c|}{\begin{tabular}{l} If the Adjusted Wage \\ Amount (line 1d) is \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} The tentative \\ amount to \\ withhold is... \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} Plus this \\ percentage \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} of the \\ amount that \\ the wage \\ exceeds... \end{tabular}} \\ \hline at least... & \begin{tabular}{l} But less \\ than... \end{tabular} & & & & at least... & \begin{tabular}{l} But less \\ than... \end{tabular} & & & \\ \hline A & B & c & D & E & A & B & c & D & E \\ \hline$0.00 & $50.00 & $0.00 & 0% & $0.00 & $0.00 & $16.70 & $0.00 & 0% & $0.00 \\ \hline$50.00 & $129.00 & $0.00 & 10% & $50.00 & $16.70 & $56.30 & $0.00 & 10% & $16.70 \\ \hline$129.00 & $371.30 & $7.90 & 12% & $129.00 & $56.30 & $177.40 & $3.96 & 12% & $56.30 \\ \hline$371.30 & $735.20 & $36.98 & 22% & $371.30 & $177.40 & $359.30 & $18.49 & 22% & $177.40 \\ \hline$735.20 & $1,358.10 & $117.03 & 24% & $735.20 & $359.30 & $670.80 & $58.51 & 24% & $359.30 \\ \hline$1,358.10 & $1,711.20 & $266.53 & 32% & $1,358.10 & $670.80 & $847.30 & $133.27 & 32% & $670.80 \\ \hline$1,711.20 & $2,541.70 & $379.52 & 35% & $1,711,20 & $847.30 & $2,093.30 & $189.75 & 35% & $847,30 \\ \hline$2,541.70 & & $670.20 & 37% & $2,541.70 & $2,093.30 & & $625.85 & 37% & $2,093.30 \\ \hline \end{tabular} 2022 Percentage Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|} \hline \multicolumn{10}{|c|}{ WEEKLY Payroll Period } \\ \hline \multicolumn{5}{|c|}{ MARRIED Persons } & \multicolumn{5}{|c|}{ SINGLE Persons } \\ \hline \multicolumn{2}{|c|}{\begin{tabular}{l} If the Adjusted Wage \\ Amount (line 1d) is \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} The tentative \\ amount to \\ withhold is... \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} Plus this \\ percentage \\ .. \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} of the \\ amount \\ that the \\ wage \\ exceeds... \end{tabular}} & \multicolumn{2}{|c|}{\begin{tabular}{l} If the Adjusted Wage \\ Amount (line 1d) is \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} The tentative \\ amount to \\ withhold is... \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} Plus this \\ percentage \\ .. \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} of the \\ amount that \\ the wage \\ exceeds... \end{tabular}} \\ \hline at least... & \begin{tabular}{l} But less \\ than... \end{tabular} & & & & at least... & \begin{tabular}{l} But less \\ than... \end{tabular} & & & \\ \hline A & B & c & D & E & A & B & c & D & E \\ \hline$0 & $250 & $0.00 & 0% & so & So & $84 & $0.00 & 0% & so \\ \hline$250 & $645 & $0.00 & 10% & $250 & $84 & $281 & $0.00 & 10% & $84 \\ \hline$645 & $1,857 & $39.50 & 12% & $645 & $281 & $887 & $19.70 & 12% & $281 \\ \hline$1,857 & $3,676 & $184.94 & 22% & $1,857 & $887 & $1,797 & $92.42 & 22% & $887 \\ \hline$3,676 & $6,790 & $585.12 & 24% & $3,676 & $1,797 & $3,354 & $292.62 & 24% & $1,797 \\ \hline$6,790 & $8,556 & $1,332.48 & 32% & $6,790 & $3,354 & $4,237 & $666.30 & 32% & $3,354 \\ \hline$8,556 & $12,709 & $1,897,60 & 35% & $8,556 & $4,237 & $10,466 & $948.86 & 35% & $4,237 \\ \hline$12,709 & & $3,351.15 & 37% & $12,709 & $10,466 & & $3,129.01 & 37% & $10,466 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|} \hline \multicolumn{10}{|c|}{ BIWEEKLY Payroll Period } \\ \hline \multicolumn{5}{|c|}{ MARRIED Persons } & \multicolumn{5}{|c|}{ SINGLE Persons } \\ \hline \multicolumn{2}{|c|}{\begin{tabular}{l} If the Adjusted Wage \\ Amount (line 1d) is \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} The tentative \\ amount to \\ withhold is... \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} Plus this \\ percentage \\ .. \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} of the \\ amount \\ that the \\ wage \\ exceeds... \end{tabular}} & \multicolumn{2}{|c|}{\begin{tabular}{l} If the Adjusted Wage \\ Amount (line 1d) is \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} The tentative \\ amount to \\ withhold is... \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} Plus this \\ percentage \\ ... \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} of the \\ amount that \\ the wage \\ exceeds... \end{tabular}} \\ \hline at least... & \begin{tabular}{l} But less \\ than.... \end{tabular} & & & & at least... & \begin{tabular}{l} But less \\ than... \end{tabular} & & & \\ \hline A & B & c & D & E & A & B & c & D & E \\ \hline$0 & $500 & $0.00 & 0% & so & $0 & $167 & $0.00 & 0% & so \\ \hline$500 & $1,290 & $0.00 & 10% & $500 & $167 & $563 & $0.00 & 10% & $167 \\ \hline$1,290 & $3,713 & $79.00 & 12% & $1,290 & $563 & $1,774 & $39.60 & 12% & $563 \\ \hline$3,713 & $7,352 & $369.76 & 22% & $3,713 & $1,774 & $3,593 & $184.92 & 22% & $1,774 \\ \hline$7,352 & $13,581 & $1,170.34 & 24% & $7,352 & $3,593 & $6,708 & $585.10 & 24% & $3,593 \\ \hline$13,581 & $17,112 & $2,665.30 & 32% & $13,581 & $6,708 & $8,473 & $1,332.70 & 32% & $6,708 \\ \hline$17,112 & $25,417 & $3,795.22 & 35% & $17,112 & $8,473 & $20,933 & $1,897.50 & 35% & $8,473 \\ \hline$25,417 & & $6,701.97 & 37% & $25,417 & $20,933 & & $6,258.50 & 37% & $20,933 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|} \hline \multicolumn{10}{|c|}{ SEMIMONTHLY Payroll Period } \\ \hline \multicolumn{5}{|c|}{ MARRIED Persons } & \multicolumn{5}{|c|}{ SINGLE Persons } \\ \hline \multicolumn{2}{|c|}{\begin{tabular}{l} If the Adjusted Wage \\ Amount (line 1d) is \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} The tentative \\ amount to \\ withhold is... \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} Plus this \\ percentage \\ \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} of the \\ amount \\ that the \\ wage \\ exceeds... \end{tabular}} & \multicolumn{2}{|c|}{\begin{tabular}{l} If the Adjusted Wage \\ Amount (line 1d) is \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} The tentative \\ amount to \\ withhold is... \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} Plus this \\ percentage \\ .. \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} of the \\ amount that \\ the wage \\ exceeds... \end{tabular}} \\ \hline at least... & \begin{tabular}{l} But less \\ than... \end{tabular} & & & & at least... & \begin{tabular}{l} But less \\ than... \end{tabular} & & & \\ \hline A & B & C & D & E & A & B & C & D & E \\ \hline \begin{tabular}{r} $0 \\ $542 \\ $1,398 \\ $4,023 \\ $7,965 \\ $14,713 \\ $18,538 \\ $27,535 \\ \end{tabular} & \begin{tabular}{r} $542 \\ $1,398 \\ $4,023 \\ $7,965 \\ $14,713 \\ $18,538 \\ $27,535 \end{tabular} & \begin{tabular}{r} $0.00 \\ $0.00 \\ $85.60 \\ $400.60 \\ $1,267.84 \\ $2,887.36 \\ $4,111.36 \\ $7,260.31 \\ \end{tabular} & \begin{tabular}{r} 0% \\ 10% \\ 12% \\ 22% \\ 24% \\ 32% \\ 35% \\ 37% \\ \end{tabular} & \begin{tabular}{r} $0 \\ $542 \\ $1,398 \\ $4,023 \\ $7,965 \\ $14,713 \\ $18,538 \\ $27,535 \\ \end{tabular} & \begin{tabular}{r} $0 \\ $181 \\ $609 \\ $1,922 \\ $3,893 \\ $7,267 \\ $9,179 \\ $22,677 \\ \end{tabular} & \begin{tabular}{r} $181 \\ $609 \\ $1,922 \\ $3,893 \\ $7,267 \\ $9,179 \\ $22,677 \end{tabular} & \begin{tabular}{r} $0.00 \\ $0.00 \\ $42.80 \\ $200.36 \\ $633.98 \\ $1,443.74 \\ $2,055.58 \\ $6,779.88 \\ \end{tabular} & \begin{tabular}{r} 0% \\ 10% \\ 12% \\ 22% \\ 24% \\ 32% \\ 35% \\ 37% \end{tabular} & \begin{tabular}{r} $0 \\ $181 \\ $609 \\ $1,922 \\ $3,893 \\ $7,267 \\ $9,179 \\ $22,677 \\ \end{tabular} \\ \hline \multicolumn{10}{|c|}{ MONTHLY Payroll Period } \\ \hline \multicolumn{5}{|c|}{ MARRIED Persons } & \multicolumn{5}{|c|}{ SINGLE Persons } \\ \hline \multicolumn{2}{|c|}{\begin{tabular}{l} If the Adjusted Wage \\ Amount (line 1d) is \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} The tentative \\ amount to \\ withhold is... \end{tabular}} & \multirow[b]{2}{*}{\begin{tabular}{l} Plus this \\ percentage \\ ... \end{tabular}} & \multirow{2}{*}{\begin{tabular}{l} of the \\ amount \\ that the \\ wage \\ exceeds... \end{tabular}} & \multicolumn{2}{|c|}{\begin{tabular}{l} If the Adjusted Wage \\ Amount (line 1d) is \end{tabular}} & \multirow{2}{*}{\multicolumn{2}{|c|}{\begin{tabular}{l} Plus this \\ percentage \end{tabular}}} & \multirow{2}{*}{\begin{tabular}{l} of the \\ amount that \\ the wage \\ exceeds... \end{tabular}} \\ \hline at least... & \begin{tabular}{l} But less \\ than... \end{tabular} & & & & at least... & \begin{tabular}{l} But less \\ than... \end{tabular} & & & \\ \hline A & B & c & D & E & A & B & C & D & E \\ \hline \begin{tabular}{r} $0 \\ $1.083 \end{tabular} & $1,083 & \begin{tabular}{l} $0.00 \\ $0.00 \end{tabular} & \begin{aligned} \( 0 \% \\ 10 \%\end{aligned} \) & \begin{tabular}{rr} 50 \\ $1083 \end{tabular} & \begin{tabular}{r} $0 \\ $363 \end{tabular} & \begin{tabular}{r} $363 \\ $1.219 \end{tabular} & & 0% & \begin{tabular}{r} $0 \\ $363 \end{tabular} \\ \hline \begin{tabular}{l} $1,083 \\ $2,796 \end{tabular} & \begin{tabular}{l} $2,796 \\ $8,046 \end{tabular} & \begin{tabular}{r} $0.00 \\ $171.30 \end{tabular} & \begin{tabular}{l} 10% \\ 12% \end{tabular} & \begin{tabular}{l} $1,083 \\ $2,796 \end{tabular} & \begin{tabular}{r} $363 \\ $1,219 \end{tabular} & \begin{tabular}{r} $1,219 \\ $3,844 \end{tabular} & \begin{tabular}{r} $0.00 \\ $85.60 \end{tabular} & \begin{tabular}{l} 10% \\ 12% \end{tabular} & \begin{tabular}{r} $363 \\ $1,219 \end{tabular} \\ \hline$8,046 & $15,929 & $801.30 & 22% & $8,046 & $3,844 & $7,785 & $400.60 & 22% & $3,844 \\ \hline$15,929 & $29,425 & $2,535.56 & 24% & $15,929 & $7,785 & $14,533 & $1,267.62 & 24% & $7,785 \\ \hline$29,425 & $37,075 & $5,774.60 & 32% & $29,425 & $14,533 & $18,358 & $2,887.14 & 32% & $14,533 \\ \hline$37,075 & $55,071 & $8,222.60 & 35% & $37,075 & $18,358 & $45,354 & $4,111.14 & 35% & $18,358 \\ \hline$55,071 & & $14,521.20 & 37% & $55,071 & $45,354 & & $13,559.74 & 37% & $45,354 \\ \hline \end{tabular} Table of Allowance Values for 2022