TABLE 9.1 Percentage method income tax withholding allowances Payroll Period One Withholding Allowance Weekly . Biweekly Semimonthly Monthly . Quarterly . Semiannually Annually Daily or miscellaneous (each day of the payroll period) $ 79.80 159.60 172.90 345.80 1,037.50 2,075.00 4, 150.00 16.00 TABLE 9.2 Percentage method income tax withholding schedules Percentage Method Tables for Income Tax Withholding (For Wages Paid in 2018) TABLE 1-WEEKLY Payroll Period (b) MARRIED person- If the amount of wages (aftersubtracting withholding allowances) is: to withhold is: Not over $222 (a) SINGLE person (including head of household) If the amount of wages (after subtracting withholding allawances) is: to withhold is: Not over $71 Over- $71 $254 $815 $1,650 $3,100 $3,917 $9,687 The amount of income tax The amount of income tax sO $0 But not over- of excess ovor-Over- But not over- $254.. $0.0 plus 10% $815.. $18.30 plus 12% $1,658.. $85.62 plus 22% $3,100 $3,917 $9,687 .... of excess over- -$222 -$588 -$1,711 -33,395 -$6,200 -$7,914 $11,761 -$71 -$254 -$815 -81,658 -$3,100 -$3,917 -$9,687 $11,761 $222 $588 $1,711 $3,395 $6,280 $7,914 $588 .. $0.00 plus 10% $1,711.. $36.60 plus 12% -$3,395 -$6,200 -$7,914.. $1,234.24 plus 32% -$11,761 $171.36 plus 22% $541.84 plus 24% $271.06 plus 24% $617.16 plus 32% $878.60 plus 35% $2.898.10 plus 37% $1,757. 12 plus 35% ...... $3, 103.57 plus 37% TABLE 2-BIWEEKLY Payroll Period (b) MARRIED person- If the amount of wages (after subtracting (a) SINGLE person (including head of houschold) If the amount of wages (after subtracting withholding allowances) is: to withhold is: Not over $142 Over- $142 $509 $1,631 $3,315 S6.200 $7,835 $19,373. The amount of income tax The amount of income tax withholding allowances) is: to withhold is: Not over $444 .... $0 But not over- -$509 --S1,631.. S36.70 plus 12% -S3,315.. S171.34 plus 22% -$6,200.. $541.82 plus 24% -$7.835 -$19,373 of excess over- over- -$142 -$509 --S1,631 -$3315 -$6 200 S12.560 -57.835 $15,829 of excess over- -$44 -$1,177 -$3.421 -$6,790 -$12,560 -$15,829 $23.521 But not over -$1,177.. $0.00 plus 10% S73.30 plus 12% $342.58 plus 22% $1,083.76 plus 24% $2.468.56 olus 32% $3,514.64 plus 35% $6.206.84 plus 37% $0.00 plus 10% $444 $1,177 $3,421 $6,790 -$3,421 -$6,790 $1.234.22 olus 32% $1,757.42 plus 35% $5.795.72 plus 37% -$12,560 -$15.829 -S23,521 -$19.373 $23,521....... .. TABLE 2-BIWEEKLY Payroll Period (b) MARRIED person- (a) SINGLE person (including head of household) If the amount of wages (after subtracting withholding ellowances) is: to withhold is: Not over $142 Over- $142 $509 $1,631 $3,315 $6.200 $7,835 $19.373 If the amount of wages (after subtracting The amount of income tax The amount of income tax withholding allowances) is: to withhold is: Not over $444 .... $0 But not over- -$509. -$1,631 $3,315. $6,200 -S7.835 -$19,373. of excess over-Over- -$142 -$509 -S1,631 -$3,315 of excess over- -$44 $1,177 $3,421 -$6,790 -$12,560 -$15,829 -$23,521 But not over- s0.00 plus 10% .. S36.70 plus 12% S171.34 plus 22% $541.82 plus 24% $1.234.22 plus 32% $1,757.42 plus 35% $5.795.72 plus 37% $444 $1,177 $3,421 $6,790 -$6.200 $12.560 -$7.835 $15,829 -$19.373 $23,521. -$1,177.. $0.00 plus 10% -$3,421. -$6,790 -$12,560 -$15.829 -S23,521 S73.30 plus 12% $342.58 plus 22% $1,083.76 plus 24% $2.468.56 olus 32% $3,514.64 plus 35% $6.206.84 plus 37% TABLE 3-SEMIMONTHLY Payroll Period |(b) MARRIED person- If the amount of wages (after subtracting withholding allowances) is: to withhold is: Not over $481 (a) SINGLE person (including head of household)- If the amount of wages (after subtracting withholding allowances) is: to withhold is: Not over $154 Over- But not over- $154 $551 $1,767 $3,592 $6,717 $8,488 $20,088 The amount of income tax The amount of income tax sO -$551 -$1,767. -$3,592 -$6,717 $8,488. -$20,088 so 00 plus 10% $39.70 plus 12% $185.62 plus 22% $587.12 plus 24% $1,337.12 plus 32% $1,003.84 plus 35% $6.278.84 plus 37% of excess over-Over- -$154 -$551 -$1,767 -$3,592 -$6,717 $4R1 $1,275 $3,706 $7,356 $13,606 $8.488 $17,148 But not over- -$1,975 -$3,706 -$7,356 -$13,606 -$17,148. -$25,481.. $3,807.56 plus 35% $0 00 plus 10% S79.40 plus 12% $371.12 plus 22% $1,174, 12 plus 24% $2,674. 12 plue 32% of excess over- -$481 -$1,275 -$3,706 -$7,356 -$13,606 $17,148 -Ee5,401 s20.988 $25.481.... $6,724.11 plus 37% TABLE 4-MONTHLY Payroll Period |(b) MARRIED person- If the amount of wages (aftoroubtraeting (a) SINGLE person (including head of household) If the amount of wages (after oubtraating withholding allowances) is: to withhold is: Not over $308...... Over- $308 $1,102 $3,533 $7,183 $13,433 $16,975 $41,975... $12,557.56 plus 37% Tho amount of inoomo tax Tho amount of income tax withholding allowances) is: to withhold is: Not over $063...... 0$ of excess over- Over- But not over- so of excess over- -$963 -$2,550 -$7,413 -$14,713 -$27,213 -$34,296 -$50,963 But not over- -$308 -$1,102 $3,533 -S7,183 $14,713 -$13.433 $27,213 -$16,975 $34,296 $983 $2,550 $7,413 -$1,102.. S0.00 plus 10% -$3,533.. $79.40 plus 12% -S7,183.. $371.12 plus 22% -$13,433.. $1,174.12 plus 24% -$16,975.. S2,674.12 plus 32% -$41,975 -$27,213 -$34,296 -$50,963 -$41,975 $50,963........ $13,448.27 plus 37% -$2,550.. $0.00 plus 109% -$7,413.. $158.70 plus 12% -$14,713.. S742.26 plus 22% $2,348.26 plus 24%% $5,348.26 plus 32% $7,614.82 plus 35% . $3,807.56 plus 35% Source: Internal Revenue Service