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Pub 89-700-22-1 (Rev 10/22)
Withholding Income Tax Tables
And
Employer Instructions
MISSISSIPPI DEPARTMENT OF REVENUE
INCOME TAX BUREAU
PO BOX 960
JACKSON, MISSISSIPPI 39205-0960
WWW.DOR.MS.GOV
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SUMMARY
● Employers filing 25 or more returns are required to electronically submit those to the Department of
Revenue (DOR) through Taxpayer Access Point (TAP). You may be subject to penalties if you issue more
than 25 returns and do not file as required. The penalty is $25 for the first instance of non-compliance and
$500 for each additional instance.
● Bulk filing through the FSET program (Fed/State Employment Taxes) is available. If you use a software
package, it is likely your software company is participating in FSET and has the capability to transmit returns
and payment information to the DOR in bulk. If so, you will not need to use TAP to file and pay.
● W-2s must be submitted in Social Security Administration (SSA) format and must contain the “RS” record for
state data. See SSA Publication EFW2 for record formats and specifications.
● 1099s, W-2Gs, and all other information returns must be submitted in Internal Revenue Service (IRS) format.
See IRS Publication 1220 for specifications and procedures.
.
● Employers filing less than 25 returns on paper must submit the Mississippi Annual Information Return,
Form 89-140, with all W-2s and 1099’s.
● All employers, regardless of the number of returns, may utilize TAP to enter and submit returns securely to the
DOR. If you have any questions about online filing or the system, please review TAP “frequently asked
questions” at www.dor.ms.gov. You may also contact us at 601-923-7700.
Exemptions and Deductions Schedule
Filing Status Exemption Standard Deduction
Single $6,000 $2,300
Head-of-Family ($8,000 + $1,500) $9,500 $3,400
Married $12,000 $4,600
Income Tax Rates
Taxable Income (Tax Year 2023) Tax Rate
First $10,000 0%
Remaining balance (excess of $10,000) 5%
If you have any questions, contact Withholding Tax at the address below:
Withholding Tax
Income & Franchise Tax Bureau
Post Office Box 1033
Jackson, MS 39215-1033
601-923-7700
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TABLE OF CONTENTS
Introduction 1
Who are Employers 1
Employer's Account Number 1
Who are Employees 1
Treatment of Residents and Nonresidents 1
Employee's Account Number 2
What are Taxable Wages 2
Income Payments Exempt From Withholding 2
Supplemental Wages 2
Seasonal or Transient Employer Required to File Monthly Reports 2
Payroll Period 3
Withholding Exemption Certificates 3
Computing Withholding of Mississippi Personal Income Tax 3
Monthly or Quarterly Return of Income Tax Withheld 4
Correcting Mistakes - Amended Returns 5
Payment of Income Tax Withheld 5
Penalties 5
Interest 5
Personal Liability of Employers 5
Withholding Where Personal Exemptions Exceed Provisions for Tables 5
Receipts for Employees (Wage and Tax Statements) 5
Annual Information Return 5
Electronic Reporting 6
Information at Source Reports 6
Records to be Kept 6
Employee's Exemption Certificate (Sample) - Form 89-350 7
Explanation and Instructions (Form 89-350) 7
Tables A - Single Individuals
Daily or Miscellaneous 8
Weekly 14
Bi-weekly 20
Semi-monthly 26
Monthly 32
Tables B - Head-of-Family
Daily or Miscellaneous 9
Weekly 15
Bi-weekly 21
Semi-monthly 27
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 Enlarge image | Monthly 33 Tables C - Married (Spouse Not Employed) Daily or Miscellaneous 10 Weekly 16 Bi-weekly 22 Semi-monthly 28 Monthly 34 Tables D - Married (Both Spouses Employed) Daily or Miscellaneous 11,12,13 Weekly 17,18,19 Bi-weekly 23, 24, 25 Semi-monthly 29, 30, 31 Monthly 35, 36, 37 Withholding Tax Calendar 38 |
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INSTRUCTIONS AND EXPLANATIONS FOR
1. INTRODUCTION be evidence that such nonresident is doing business in this state.
The Mississippi Income Tax Withholding Law of 1968
provides for the withholding of individual income tax from all 3. EMPLOYER'S ACCOUNT NUMBER
employees whose salaries and wages are taxable to this state, Every employer subject to the requirements of withholding
regardless of whether they are residents, nonresidents, or Mississippi income tax must make an application for and
nonresident aliens. obtain a withholding account number from the Mississippi
"Income tax withholding" is the method of collecting an existing Department of Revenue. Applications for registration may be
income tax in installments and does not constitute an additional made online through Taxpayer Access Point (TAP) at
tax levy. The amount to be withheld under the withholding tables www.dor.ms.gov and clicking on the TAP icon. If you do not
is based on existing rates, the standard deduction, and statutory have internet access, applications for registration are
exemptions. available in any of the local offices of the Mississippi
Department of Revenue or you may call the Registration
The requirements to be met by employers with respect to Section at (601) 923-7700.
withholding returns and remittances are outlined in the Calendar
of Employer's Duties on page 38 (back page of this booklet). The Employer’s Account Number should be kept in a
permanent place and must be used on all correspondence
Mississippi withholding procedures and policies follow very with the Department of Revenue concerning withholding
closely those of the Federal Government. The principal returns, annual information returns, etc… If an employer,
differences are explained in the following paragraphs. through double registration or other reasons, receives two account
numbers, he should notify the Department of Revenue.
2. WHO ARE EMPLOYERS
An employer who acquires an existing activity which has
The term "employer" as defined in the Mississippi Income Tax employees, and there is no change in the activity, is not to use
Withholding Law, and as referred to in this booklet, includes: the monthly/quarterly return addressed to the previous owner but
(a) All persons, firms, corporations, associations, should notify the Department of Revenue. Employees of the
partnerships, joint ventures, trusts, and any other persons or acquired activity are to be included on the report of the acquiring
organizations resident in this state or who maintain an office or employer from the first payroll subsequent to acquisition. A new
place of business in this state, or who transact business in this identification number will be required where the entity changes as
state for whom one or more individuals perform services as an a result of the acquisition or merger, or other changes in the
employee or as employees. ownership of a business.
(b) Businesses that lease employees by a contract of A Wage and Tax Statement is to be issued by each employer.
employment with a leasing firm may be considered the employer Any special rulings by the United States Internal Revenue
for Mississippi withholding tax purposes. In such cases, Service in this regard are not applicable to state procedures.
payments to the leasing company may be attached for such
withholding taxes upon default by the leasing firm. Firms that 4. WHO ARE EMPLOYEES
lease employees to businesses are required to maintain An "employee" is an individual, whether resident,
separate ledgers of account for these employees. These lease nonresident, or nonresident alien of this state, who performs
firms must furnish the Department of Revenue with an annual any service in this state for wages. The term also includes
summary of wages paid, number of employees, and amounts any resident individual legally domiciled in this state who
withheld by location. performs any service outside this state for wages. An
In addition, the commissioner requires firms that lease employee is also any nonresident whose employment and
employees to businesses to give a cash bond or an approved post of duty is in Mississippi, but who may occasionally
surety bond in an amount sufficient to cover twice the estimated render services for the Mississippi employer at points outside
tax liability for a period of three (3) months. This bond is filed the state. All officers of corporations and elected public
with the commissioner prior to beginning business in this officials (except public officials on a fee basis) are classified
state. Failure to comply with this provision will subject such as employees. Where an employer-employee relationship
person to penalties. exists, payments of wages are subject to withholding.
(c) The Federal Government, its agencies, and
5. TREATMENT OF RESIDENTS AND NONRESIDENTS
instrumentalities.
(d) The State of Mississippi, its agencies, and (a) Nonresident employees, including seasonal or temporary
instrumentalities. employees, are subject to Mississippi withholding from any part
(e) All counties, cities, and towns. of their wages received for services performed within Mississippi.
If the nonresident's principal place of employment is outside
For the purpose of withholding, the term "employer" includes any Mississippi but the employee renders services partly within and
organization, which maybe exempt from corporate income tax without the state, only wages for services performed within this
and corporate franchise tax, including non-stock corporations state are subject to withholding. The amount to be withheld shall
organized and operated exclusively for non-profit purposes. be computed in the following manner:
The act of compliance with any of the provisions of the (i) From the proper Mississippi withholding tax table
Mississippi withholding statute by a nonresident employer shall determine the amount which would be withheld if the entire
not constitute an act in evidence of and shall not be deemed to earnings were allocable to the State of Mississippi;
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INSTRUCTIONS AND EXPLANATIONS FOR
(ii) Determine the ratio between the Mississippi (d) For services performed by a duly ordained,
earnings for the pay period and the total earnings for the pay commissioned, or licensed minister of a church in the exercise
period; of his ministry, or by a member of a religious order performing
(iii) Apply the ratio obtained in step (ii) above to the duties required by the order.
amount determined in step (i) above and the result shall be
the amount of Mississippi income tax to be withheld for the 9. SUPPLEMENTAL WAGES
pay period. If supplemental wages, such as bonuses, commissions, or
(b) If the nonresident's principal place of employment is overtime pay, are paid at the same time as regular wages, the
within Mississippi but the employee occasionally renders income tax to be withheld should be determined as if the total of
services outside the state, withholding of Mississippi income the supplemental and regular wages was a single wage payment
tax is required on total wages, unless withholding is required for the regular payroll period. If supplemental wages are paid at
by the other state in which such temporary services are a different time, the method of withholding income depends in
performed. part, upon whether or not income tax has been withheld from the
(c) Withholding is required from wages paid to employee's regular wages and one of the following procedures
residents of Mississippi for services performed by the resident will apply:
in another state, unless withholding is required by the other (a) If an employer has not withheld income tax from an
state in which the services are performed. employee's regular wages (as, for example, where the
employee's withholding exemption exceeds his regular wages),
(d) A Wage and Tax Statement or Federal Form W- the employer must add the supplemental wages to the regular
2 must be filed for each resident or nonresident employee wages paid within the same calendar year for the current or last
showing separately the wages earned in each state and preceding payroll period and withhold income tax as though the
showing separately the amount of tax withheld for Mississippi supplemental wages and regular wages were one payment.
and for any other state, if any. The withholding of Mississippi
tax does not in any way change the requirements for filing (b) If the employer has withheld income tax from the
an individual income tax return. employee's regular wages, he may add the supplemental wages
to the regular wages paid the employee within the same calendar
6. EMPLOYEE'S ACCOUNT NUMBER year for the current or last preceding payroll period, determine the
income tax to be withheld as if the total amount was a single
The employee's Social Security number must be shown on payment, subtract the tax already withheld from the regular wage
withholding statements furnished to the employee and should payment, and withhold the remaining tax from the supplemental
be used by the employer to identify an employee when wage payment.
corresponding with the Department of Revenue about such
person. If the procedures set forth above result in substantial over
withholding, the amount to be withheld may be computed at the
7. WHAT ARE TAXABLE WAGES percent corresponding to the highest tax bracket the employee is
expected to reach on his annual state income tax return.
The word "wages" means all remuneration, whether in cash
or other form, with certain exceptions listed in section 8, paid Vacation pay received for the time of absence is subject to
to an employee for services performed for his employer. The withholding as though it were regular pay. Vacation pay received
word "wages" covers all types of employee compensation in addition to regular pay shall be subject to withholding as if it
including salaries, fees, bonuses, and commissions, and were a supplemental wage payment.
includes early or excess distribution of retirement income There is no exclusion in the Mississippi income tax law for
under the Internal Revenue Code (Federal Form 5329). It is payments made by the employer under wage continuation plans
immaterial whether payments are based on the day, week, because of personal injuries or sickness of employees. Such
month, or year, or on a piecework or percentage plan. For payments must be included in wages of employees as shown on
treatment of wages paid to nonresident employees, see withholding statements and taken into account when tax is
section 5. withheld.
8. INCOME PAYMENTS EXEMPT FROM WITHHOLDING 10. TRANSIENT OR SEASONAL EMPLOYERS
The following classes of income payments are exempt from REQUIRED TO FILE MONTHLY WITHHOLDING
withholding. (Although the recipients of such income are REPORTS
exempt from withholding, they, if required by the Mississippi
income tax law, must file declaration of estimated individual The withholding statutes require that employers classified as
income tax, an annual individual income tax return, and pay "transient" or "seasonal" file monthly reports of tax withheld and
any tax due): remit to the Commissioner with the reports the amounts withheld
for the preceding month.
(a) For domestic service in a private home, local
college club, or local chapter of a college fraternity or sorority; "Seasonal employer" applies to, but is not limited to, an employer
or who operates only during certain periods of each year. Some
(b) For services performed by an employee in examples are summer and beach resort hotels, concessions, etc.;
connection with farming activities; or cotton warehouses and produce markets hiring employees only
during the marketing season; and summer camps.
(c) For services not in the course of the employer's
trade or business performed by an employee; or
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"Transient employers" are employers who are not residents of not exceed the total exemption of $12,000.00.
this state and who temporarily engage in any activity within the Married couples may divide the number of their dependents
state for the production of income. The definition includes, but is between them in any manner they choose. See instructions
not limited to, any nonresident employer engaging in any activity on the Employee's Withholding Exemption Certificate
which as of any date cannot be reasonably expected to continue for additional information. A sample Employee's
for a period of eighteen (18) consecutive months. Withholding Exemption Certificate and instructions appears
on page 7 of this booklet.
11. PAYROLL PERIOD WARNING FOR MARRIED RESIDENT INDIVIDUALS
The payroll period is the period of service for which the FILING SEPARATE RETURNS. Mississippi law provides that
employer ordinarily pays wages to an employee. married individuals electing to file separate returns must, on
filing of such returns, divide the exemptions equally between
In the case of any employee who has no payroll period, the the two spouses. If married individuals contemplate filing
income tax to be withheld must be determined as if he were separate returns, they should equally divide the exemptions in
paid on a "daily or miscellaneous" payroll period. This method completing the Employee Withholding Exemption Certificate
requires a determination of the number of days (excluding as filed with their respective employers. Married individuals
Saturdays, Sundays, and holidays) in the period covered by the electing to file a joint or combined return may continue to
wage payment. If the wages are not related to a specific length divide the exemptions between them in any manner they
of time (for example, commissions paid on completion of a choose.
sale), then the number of days must be counted from the date
of payment back to the latest of these three events: (a) the last 13. COMPUTING WITHHOLDING OF MISSISSIPPI
payment of wages made during the same calendar year; (b) the PERSONAL INCOME TAX
date employment commenced if during the same calendar year;
or (c) January 1 of the same year. (a) Tables A - Single Individuals.
Withholding tables for SINGLE INDIVIDUALS for the various
12. WITHHOLDING EXEMPTION CERTIFICATES
payroll periods are on pages 8, 14, 20, 26, and 32 indicating
Each employee is required to complete and furnish to his the amount to be withheld based on the wage bracket of the
employer an Exemption Certificate (Form 89-350) indicating the employee and the amount of personal exemption entered by the
amount of personal exemption to which he is entitled. A properly employee on his or her exemption certificate. If the employee
executed Exemption Certificate is the primary factor in checks Line 1 of the Employee's Withholding Exemption
determining the amount of tax, if any, to be withheld. FEDERAL Certificate, use the withholding tables for Single Individuals,
EXEMPTION CERTIFICATES WILL NOT SUPPLY THE Tables A, in determining the amount, if any, to be withheld for
PROPER INFORMATION FOR MISSISSIPPI Mississippi income tax. The first exemption range in Tables A
WITHHOLDING PURPOSES. In the event that the employee is zero for Single Individuals who fail to file an exemption
fails to file the Exemption Certificate, the employer, in computing certificate with their employer, or for Single Individuals who elect
the amounts to be withheld from the employee's wages, shall to claim no exemption for state income tax withholding
withhold based on zero exemption. Certificates should be purposes. The second exemption range is $6,000.00, the
secured from each new employee when hired. amount of the single personal exemption. Subsequent
exemption ranges are in multiples of $1,500.00 for Single
Employees must file an amended Certificate, reducing the Individuals who are entitled to additional exemptions for age,
amount of personal exemption, within ten days, if the change in blindness, or for dependents.
exemption status would increase the income tax to be withheld.
(b) Tables B - Head-of-Family Individuals.
The personal and additional exemptions authorized by statute Withholding tables for HEAD-OF-FAMILY INDIVIDUALS for the
FOR PAY PERIOD IN CALENDAR YEARS 2000 AND AFTER. various payroll periods are on pages 9, 15, 21, 27, and 33
(a) Single individuals - $6,000.00 indicating the amount to be withheld based on the wage bracket
(b) Married individuals, Jointly - $12,000.00 of the employee and the amount of personal exemption entered
by the employee on his or her exemption certificate. If the
(c) Head of family - $9,500.00 employee checks Line 3 of the Employee's Withholding
(d) Authorized dependents - $1,500.00 each Exemption Certificate, use the withholding tables for Head-of-
(e) Age 65 and over - taxpayer and/or spouse Family Individuals, Tables B, in determining the amount, if any,
only - $1,500.00 to be withheld for Mississippi income tax. The first exemption
range in Tables B is zero for Head-of-Family Individuals who
(f) Blind - taxpayer and/or spouse only - $1,500.00 fail to file an exemption certificate with their employer, or for
Head-of-Family Individuals who elect to claim no exemption
In instances where taxpayer and spouse are both employed,
for state income tax withholding purposes. The second
the joint personal exemption of $12,000.00 may be divided
exemption range is $9,500.00, the amount of the Head-of-
between them, in multiples of $500.00, in any manner they
Family personal exemption (with one dependent).
choose so long as the total claimed by both spouses does
Subsequent exemption ranges are in multiples of $1,500.00
for Head-of-Family Individuals who are entitled to additional
exemptions for age, blindness,
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INSTRUCTIONS AND EXPLANATIONS FOR
or for each additional exemption for each dependent This total is the amount to be withheld. This amount should
excluding the one which is required for Head-of-Family be rounded to the nearest whole dollar.
status.
(f) Additional or Voluntary Withholding.
(c) Tables C - Married Individuals (Spouse NOT Employed).
An employee working for more than one employer and claiming
Withholding tables for MARRIED (SPOUSE NOT his full exemption with each employer will usually owe additional
EMPLOYED) for the various payroll periods are on pages 10, income tax when he files his annual income tax return. This is
16, 22, 28, and 34 indicating the amount to be withheld based also true of employees who have substantial income other than
on the wage bracket of the employee and the amount of
personal exemption entered by the employee on his or her wages.
exemption certificate. If the employee checks Line 2(a) of the If an employee wishes to have more income tax withheld from
Employee's Withholding Exemption Certificate, use the his wages than his employer is required to withhold under the
withholding tables for Married (spouse not employed) law, he and his employer may enter into an agreement under
Individuals, Tables C, in determining the amount, if any, to which an additional amount can be withheld. An employer may
be withheld. (If the employee checks Line 2(b) on his not withhold less than the amount required under law, even
Employee's Withholding Exemption Certificate, use though the employee's ultimate tax liability will be less than the
Tables D for withholding). The first exemption range in amount required to be withheld. Voluntary withholding is also
Tables C is zero for individuals who fail to file an exemption authorized and extended to types of income, which are not
certificate with their employer, or for individuals who elect to
claim no exemption for state income tax withholding subject to mandatory withholding. Thus, by written request,
purposes. The second exemption range is $12,000.00, the agricultural employees, household workers, Mississippi residents
amount of the married personal exemption. Subsequent working in another state where the employer is not legally
exemption ranges are in multiples of $1,500.00 for married required to withhold Mississippi income tax, etc., may choose,
(spouse not employed) individuals who are entitled to where their employers agree, to have income tax withheld from
additional exemptions for age, blindness, or for dependents. their wages.
(d) Tables D - Married Individuals (Both Spouses Employed). By withholding in accordance with the tables, the employer will
Withholding tables for MARRIED INDIVIDUALS WHERE have complied with the law in the matter of deducting the
BOTH SPOUSES ARE EMPLOYED for the various payroll proper amount from the employee's wages.
periods are on pages 11, 12, 13, 17, 18, 19, 23, 24, 25, 29,
30, 31, 35, 36, and 37 indicating the amount to be withheld The Commissioner may, upon request, authorize employers to
based on the wage bracket of the employee and the amount use some other method of determining the amounts to be
of personal exemption entered by the employee on his or her withheld, provided that the amounts will reasonably
exemption certificate. If the employee checks Line 2(b) of the approximate the correct withholding from their employees. Any
Employee's Withholding Exemption Certificate, use the employer who feels that the use of tables is impracticable or
withholding tables for Married Individuals (both spouses constitutes an unreasonable requirement, may apply in writing to
employed), Tables D, in determining the amount, if any, to be the Commissioner setting forth in detail the method he desires
withheld. (If employee checks Line 2(a) on his Employee to use together with reason why the tables do not fit his situation.
Withholding Exemption Certificate, use Tables C for
withholding.) Tables D are designed for married individuals (g) Withholding Not Required.
where both taxpayer and spouse are employed, where both
must file an Employee’s Withholding Exemption Certificate No withholding is required on tax-exempt non-taxable
with respective employers, and where taxpayer and spouse retirement income.
must make a division of the personal exemption and the
additional exemptions authorized. Tables D contain
allowances and adjustments for the joint married standard 14. MONTHLY OR QUARTERLY RETURN OF INCOME
deduction that are not included in Tables C. In Tables D, TAX WITHHELD
the standard deduction is divided equally for both taxpayer
and spouse. The first exemption range in Tables D is zero The Mississippi Department of Revenue will determine the
for individuals who fail to file an Employee's Withholding filing frequency of the employer. Employers should report
Exemption Certificate with their employer, or for individuals according to the filing frequency as instructed by the Mississippi
who elect to claim no exemption for state income tax Department of Revenue. A return must be filed for every filing
withholding purposes. Subsequent exemption ranges are in period even if no tax is due. Electronic reporting through
multiples of Taxpayer Access Point (TAP) is mandatory for employers
$500.00. submitting 25 or more W-2s or 1099s.
(e) IMPORTANT! All employers, regardless of the number of W-2s or 1099s, are
If an employee's wages exceed those listed in the applicable encouraged to utilize TAP. To access TAP, go to our website
withholding table, compute the tax to be withheld as follows: at www.dor.ms.gov.
multiply the excess amount by 5% and add the result to the
largest figure listed under the appropriate exemption column For paper filers (less than 25 W-2s or 1099s) who do not have
for that employee. internet access, you should use the preaddressed coupons,
Form 89-105, that will be mailed by the Department of
Revenue. If the coupons are lost or not received, please notify
the Department of Revenue and replacement forms will
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be immediately mailed. Should it be necessary to submit For an employee whose personal and additional exemption
withholding tax without a preaddressed coupon, the employer's claimed exceed the amount in the appropriate tables (Tables
name, current mailing address, account number and the period A, B, C, or D), the employee's income should be annualized
covered by the remittance must appear on the furnished blank (gross pay for the pay period multiplied by the number of pay
return. periods in the calendar year), subtract the personal and
additional exemptions claimed by the employee on his
The last monthly or quarterly return for any employer who exemption certificate plus the standard deduction of
ceases to do business or who ceases to be subject to the $2,300.00 for single individuals, $3,400.00 for head-of-family
requirements of withholding shall be marked "Final Return". individuals, $4,600.00 for married individuals (spouse not
employed), or $2,300.00 for married individuals (both spouses
15. CORRECTING MISTAKES - AMENDED RETURNS employed), computing the tax and dividing the result by the
number of payroll periods of the year. The result will be the
If an incorrect amount of income tax withholding is paid to the amount to be withheld for each payroll period.
Department of Revenue, an amended return must be filed
and any difference paid. A taxpayer can amend their return 18. RECEIPTS FOR EMPLOYEES
on TAP or mark the amended check box on the paper return.
By January 31st of each year, employers must give to
16. PAYMENT OF INCOME TAX WITHHELD each employee two copies of the Mississippi Wage
and Tax Statement showing total wages and the amount, if any,
After the close of each calendar month or quarter, every of the Mississippi income tax withheld for the preceding
employer must remit the full amount of the Mississippi income calendar year. Employers may use the Federal Form W-2
tax withheld with his monthly/quarterly return to the Mississippi combination packet containing federal and state withholding
Department of Revenue. See the Calendar of Employer's forms or a purchased combination packet of federal and state
Duties on page 38 (back page of this booklet) for the due date forms.
of returns.
A Wage and Tax Statement must be furnished to each
The amount of income tax withheld by an employer is by law terminated employee within thirty (30) days of the date of
deemed to be held in trust for the State of Mississippi. termination.
Penalties: A penalty of the amount due is imposed for failure If it becomes necessary to correct a Wage and Withholding
to withhold, late filing of the monthly/quarterly report and/or Tax Statement after it has been given to an employee, a
payment of the income tax. The standard penalty rate is 10%. corrected statement must be issued to the employee if there
The withholding statutes provide criminal penalties for willful is a change in Mississippi withholding. The corrected
failure to or refusal to withhold, make returns, and/or remit the statement must also be submitted to the Department of
amounts due to be withheld. Revenue in the same format as the original statements were
Interest: Interest at the rate of ½% per month accrues on submitted.
all delinquent tax. If there is an adjustment due the employer on the corrected
Personal Liability of Employers: Any employer who fails to statement (where he is required to refund to the employee),
withhold or to pay to the Commissioner any sums required to corrected statements should be clearly marked "Corrected by
be withheld shall be personally and individually liable for such Employer”. The statement given initially to the employee must
amounts, and the Commissioner is required to assess the be transmitted to the Department of Revenue with a letter
same against the employer, together with interest and describing the adjustments.
penalty. If a Wage and Tax Statement is lost or destroyed, a substitute
copy clearly marked "Reissued by Employer" should be
C. WITHHOLDING WHERE PERSONAL EXEMPTION furnished by the employer.
EXCEEDS PROVISIONS OF TABLES
Provision is made in the Single Individuals payroll tables 19. ANNUAL INFORMATION RETURN
(Tables A) for claiming personal and additional exemptions An Annual Information Return, Form 89-140, must be filed with
up to $18,000.00. each return type submitted on paper (less than 25). Review
Provision is made in the Head-of-Family Individuals payroll instructions on page 38 and on the Form 89-140 for the due
tables (Tables B) for claiming personal and additional dates. If the date falls on a weekend, the due date is the
exemptions up to $23,000.00. following Monday.
Provision is made in the Married Individuals (spouse not Failure to file the Annual Information Return will result in a
employed) payroll tables (Tables C) for claiming personal minimum penalty of $250.00.
and additional exemptions up to $25,500.00.
Employers operating on a fiscal-year basis must file
Provision is made in the Married Individuals (both spouses
monthly/quarterly reports, an annual information return (only if
employed) payroll tables (Tables D) for claiming personal
paper filing less than 25) and withholding statements on a
and additional exemptions up to $25,000.00.
calendar-year basis.
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20. ELECTRONIC REPORTING 21. INFORMATION AT SOURCE REPORTS
By January 1st of each year, the reporting requirements are Information at source reports on interest, rents, premiums,
reviewed and may be updated. As of January 1, 2013, the annuities, dividends, remunerations, emoluments, etc. other than
requirements below should be followed until superseded. salaries or wages are required to be reported on Federal Form
Please check our webpage for any updates before relying on 1099 no later than February 28th of the following year. The
these requirements. various Federal Forms 1099 will be acceptable to the extent
that an information return is required under Mississippi law.
Taxpayer Access Point (TAP) is required to be used to file The reporting of 1099 information is required if payments
Mississippi wage statements and/or information returns with exceed $600.00.
the Mississippi Department of Revenue if ANY of the
following conditions apply: Federal Form 1099 is not to be used by an employer actively
registered for withholding to report salaries or wages of any
1. Taxpayer is required to file wage statements, W-2Gs or type. The registered employer will use Wage and Tax
information returns via electronic media with the federal Statement Federal Form W-2 to report all salaries and wages,
government, regardless of the total number of even though no withholding is required with respect to certain
Mississippi statements, employees. Likewise, inactive employers or employers not
registered for withholding (due to non-liability for withholding)
2. Employer filing 25 or more W-2s, may use Wage and Tax Statements Form W-2 for reporting
3. Taxpayer has 25 or more 1099s to be submitted, information at source where required by statute (wages in
excess of $3,000).
4. Taxpayer used a single payroll service provider for the
entire calendar year, 22. RECORDS TO BE KEPT
5. An employee leasing company provided personnel to
any business within Mississippi. Every employer subject to the requirements of withholding
income tax described in this booklet and as provided by statute
Check our website for uploading of the various types of W-2s is required to keep all pertinent records available for inspection
and 1099s. by agents of the Mississippi Department of Revenue for a
period of at least three (3) years after the date of the filing of
Electronic format for W-2 information must be in accordance the annual information return or payment of income tax for the
with the Social Security Administration, Office of Systems final month or quarter of the year, whichever is later.
Requirements and EFW2. The "RS" record must be used for
reporting state information.
The layout for the W-2Gs and various 1099s will be the same
as described in the Federal Publication 1220. For more
information concerning 1099s, see the section INFORMATION
AT SOURCE REPORTS.
You may be subject to penalties if you do not file as required.
The penalty for not filing required wage statements is $25
per statement. The penalty for not filing electronically as
required is $25 for the first instance of non- compliance and
$500 for each additional instance.
Those who are not required above to file electronically are
encouraged to do so, instead of filing paper forms. To access
TAP and submit returns electronically, visit our website at
www.dor.ms.gov.
Check our website for current year instructions concerning
electronic filing. The submitting of wage and tax data to the
State of Mississippi electronically does not relieve the employer
of furnishing adequate copies of Federal Forms W-2s to its
employees and 1099s to whom monies were paid during the
year. Wage and tax data are due to employees by January
31st of each year.
The State of Mississippi participates in the Combined
Federal/State Reporting Program. 1099s from which
Mississippi tax was withheld must be reported directly to the
Department of Revenue. For reporting to Mississippi on the
Combined Program, you may furnish a copy of the federal
consent form.
6
Instructions
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Form 89-350-22-1-1-000 (Rev. 09/22)
MISSISSIPPI EMPLOYEE'S WITHHOLDING EXEMPTION CERTIFICATE
Employee's Name SSN
Employee's Residence
Number and Street City or Town State Zip Code
CLAIM YOUR WITHHOLDING PERSONAL EXEMPTION
Marital Status Personal Exemption Allowed Amount Claimed
EMPLOYEE: 1. Single Enter $6,000 as exemption . . . . ► $
File this form with your (a) Spouse NOT employed: Enter $12,000 ► $
employer. Otherwise, you 2. Marital Status
must withhold Mississippi (Check One) Spouse IS employed: Enter that part of
income tax from the full (b) $12,000 claimed by you in multiples of
amount of your wages. $500. See instructions 2(b) below. ► $
Enter $9,500 as exemption. To qualify
as head of family, you must be single
3. Head of Family and have a dependent living in the
home with you. See instructions 2(c)
and 2(d)below . . . . . . . . . . . . ► $
EMPLOYER: You may claim $1,500 for each dependent ,*other than
Keep this certificate with for taxpayer and spouse, who receives chief support
from you and who qualifies as a dependent for Federal
your records. If the 4. Dependents income tax purposes.
employee is believed to Number Claimed * A head of family may claim $1,500 for each
have claimed excess dependent excluding the one which qualifies you
exemption, the Department as head of family. Multiply number of dependents
of Revenue should be claimed by you by $1,500. Enter amount claimed . . . ► $
advised.
• Age 65 or older Husband Wife Single
5. Age and • Blind Husband Wife Single
blindness
Multiply the number of blocks checked by $1,500.
Enter the amount claimed . . . . . ► $
* Note: No exemption allowed for age or
blindness for dependents.
6. TOTAL AMOUNT OF EXEMPTION CLAIMED - Lines 1 through 5... ►
$
7. Additional dollar amount of withholding per pay period if $
agreed to by your employer . . . . . . . . . . . . . . . ►
Military Spouses 8. If you meet the conditions set forth under the Service Member
Residency Relief Act Civil Relief, as amended by the Military Spouses Residency
Exemption from Mississippi Relief Act, and have no Mississippi tax liability, write
Withholding "Exempt" on Line 8. You must attach a copy of the Federal
Form DD-2058 and a copy of your Military Spouse ID Card to
this form so your employer can validate the exemption claim.. ►
I declare under the penalties imposed for filing false reports that the amount of exemption claimed on this
certificate does not exceed the amount to which I am entitled or I am entitled to claim exempt status.
Employee's Signature: Date:
INSTRUCTIONS
1. The personal exemptions allowed: should not include themselves or their spouse. Married taxpayers may divide the number of their
(a) Single Individuals $6,000 (d) Dependents $1,500 dependents between them in any manner they choose; for example, a married couple has 3 children
(b) Married Individuals (Jointly) $12,000 (e) Age 65 and Over $1,500 who qualify as dependents. The taxpayer may claim 2 dependents and the spouse 1; or the taxpayer
(c) Head of family $9,500 (f) Blindness $1,500 may claim 3 dependents and the spouse none. Enter the amount of dependent exemption on Line 4.
2. Claiming personal exemptions: (e) An additional exemption of $1,500 may be claimed by either taxpayer or spouse or both if
(a) Single Individuals enter $6,000 on Line 1. either or both have reached the age of 65 before the close of the taxable year. No
additional exemption is authorized for dependents by reason of age. Check applicable
(b) Married individuals are allowed a joint exemption of $12,000. blocks on Line 5.
If the spouse is not employed, enter $12,000 on Line 2(a). If the spouse is employed, the (f) An additional exemption of $1,500 may be claimed by either taxpayer or spouse or both if
exemption of $12,000 may be divided between taxpayer and spouse in any manner they either or both are blind. No additional exemption is authorized for dependents by reason of
choose - in multiples of $500. For example, the taxpayer may claim $6,500 and the spouse blindness. Check applicable blocks on Line 5. Multiply number of blocks checked on Line 5
claims $5,500; or the taxpayer may claim $8,000 and the spouse claims $4,000. The total by $1,500 and enter amount of exemption claimed.
claimed by the taxpayer and spouse may not exceed $12,000. Enter amount claimed by 3. Total Exemption Claimed:
you on Line 2(b). Add the amount of exemptions claimed in each category and enter the total on Line 6. This
(c) Head of Family amount will be used as a basis for withholding income tax under the appropriate withholding
tables.
A head of family is a single individual who maintains a home which is the principal place of
abode for himself and at least one other dependent. Single individuals qualifying as a head 4.A NEW EXEMPTION CERTIFICATE MUST BE FILED WITH YOUR EMPLOYER
of family enter $9,500 on Line 3. If the taxpayer has more than one dependent, additional WITHIN 30 DAYS AFTER ANY CHANGE IN YOUR EXEMPTION STATUS.
exemptions are applicable. See item (d).
(d) An additional exemption of $1,500 may generally be claimed for each dependent of the 5. PENALTIES ARE IMPOSED FOR WILLFULLY SUPPLYING FALSE INFORMATION.
taxpayer. A dependent is any relative who receives chief support from the taxpayer and who
q qualifies as a deppendent for Federal income tax ppurpposes. Head of family individuals may 6. IF THE EMPLOYEE FAILS TO FILE AN EXEMPTION CERTIFICATE WITH HIS
claim an additional exemption for each dependent excluding the one which is required for EMPLOYER, INCOME TAX MUST BE WITHHELD BY THE EMPLOYER ON TOTAL
head of family status. For example, a head of family taxpayer has 2 dependent children and WAGES WITHOUT THE BENIFIT OF EXEMPTION.
his dependent mother living with him. The taxpayer may claim 2 additional exemptions. To comply with the Military Spouse Residency Relief Act (PL111-97) signed on November 11, 2009.
Married or single individuals may claim an additional exemption for each dependent, but
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TABLE A - SINGLE EFFECTIVE JANUARY 1, 2023
DAILY PAYROLL PERIOD
IF WAGES ARE AND THE TOTAL EXEMPTION CLAIMED ON FORM 89-350 IS:
AT BUT
LEAST LESS 0 6,000 7,500 9,000 10,500 12,000 13,500 15,000 16,500 18,000
THAN
The amount of tax to be withheld is:
58 60 1
60 62 1 Multiply the amount in this table by the number of days in the period.
62 64 1
64 66 1
66 68 1
68 70 1
70 72 1
72 74 1
74 76 1
76 78 1
78 80 2
80 82 2 1
82 84 2 1
84 86 2 1
86 88 2 1 1
88 90 2 1 1
90 92 2 1 1
92 94 2 1 1 1
94 96 2 1 1 1
96 98 2 1 1 1
98 100 3 1 1 1 1
100 102 3 2 1 1 1
102 104 3 2 1 1 1
104 106 3 2 1 1 1 1
106 108 3 2 2 1 1 1
108 110 3 2 2 1 1 1
110 112 3 2 2 1 1 1 1
112 114 3 2 2 2 1 1 1
114 116 3 2 2 2 1 1 1 1
116 118 3 2 2 2 1 1 1 1
118 120 4 2 2 2 2 1 1 1
120 122 4 3 2 2 2 1 1 1 1
122 124 4 3 2 2 2 1 1 1 1
124 126 4 3 2 2 2 2 1 1 1
126 128 4 3 3 2 2 2 1 1 1 1
128 130 4 3 3 2 2 2 1 1 1 1
130 132 4 3 3 2 2 2 2 1 1 1
132 134 4 3 3 3 2 2 2 1 1 1
134 136 4 3 3 3 2 2 2 2 1 1
136 138 4 3 3 3 2 2 2 2 1 1
138 140 5 3 3 3 3 2 2 2 1 1
140 142 5 4 3 3 3 2 2 2 2 1
142 144 5 4 3 3 3 2 2 2 2 1
144 146 5 4 3 3 3 3 2 2 2 1
146 148 5 4 4 3 3 3 2 2 2 2
148 150 5 4 4 3 3 3 2 2 2 2
150 152 5 4 4 3 3 3 3 2 2 2
152 154 5 4 4 4 3 3 3 2 2 2
154 156 5 4 4 4 3 3 3 3 2 2
156 158 5 4 4 4 3 3 3 3 2 2
158 160 6 4 4 4 4 3 3 3 2 2
160 162 6 5 4 4 4 3 3 3 3 2
162 164 6 5 4 4 4 3 3 3 3 2
164 166 6 5 4 4 4 4 3 3 3 2
166 168 6 5 5 4 4 4 3 3 3 3
168 170 6 5 5 4 4 4 3 3 3 3
170 172 6 5 5 4 4 4 4 3 3 3
172 174 6 5 5 5 4 4 4 3 3 3
174 176 6 5 5 5 4 4 4 4 3 3
176 178 6 5 5 5 4 4 4 4 3 3
178 180 7 5 5 5 5 4 4 4 3 3
180 182 7 6 5 5 5 4 4 4 4 3
182 184 7 6 5 5 5 4 4 4 4 3
184 186 7 6 5 5 5 5 4 4 4 3
186 188 7 6 6 5 5 5 4 4 4 4
188 190 7 6 6 5 5 5 4 4 4 4
190 192 7 6 6 5 5 5 5 4 4 4
192 194 7 6 6 6 5 5 5 4 4 4
194 196 7 6 6 6 5 5 5 5 4 4
196 198 7 6 6 6 5 5 5 5 4 4
198 200 8 6 6 6 6 5 5 5 4 4
200 202 8 7 6 6 6 5 5 5 5 4
202 204 8 7 6 6 6 5 5 5 5 4
204 206 8 7 6 6 6 6 5 5 5 4
8
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TABLE B - HEAD OF FAMILY EFFECTIVE JANUARY 1, 2023
DAILY PAYROLL PERIOD
IF WAGES ARE AND THE TOTAL EXEMPTION CLAIMED ON FORM 89-350 IS:
AT BUT
LEAST LESS 0 9,500 11,000 12,500 14,000 15,500 17,000 18,500 20,000 21,500 23,000
THAN
The amount of tax to be withheld is:
62 64 1
64 66 1 Multiply the amount in this table by the number of days in the period.
66 68 1
68 70 1
70 72 1
72 74 1
74 76 1
76 78 1
78 80 1
80 82 1
82 84 2
84 86 2
86 88 2
88 90 2
90 92 2
92 94 2
94 96 2
96 98 2
98 100 2 1
100 102 2 1
102 104 3 1
104 106 3 1 1
106 108 3 1 1
108 110 3 1 1
110 112 3 1 1 1
112 114 3 1 1 1
114 116 3 1 1 1
116 118 3 1 1 1 1
118 120 3 2 1 1 1
120 122 3 2 1 1 1
122 124 4 2 1 1 1 1
124 126 4 2 2 1 1 1
126 128 4 2 2 1 1 1 1
128 130 4 2 2 1 1 1 1
130 132 4 2 2 2 1 1 1
132 134 4 2 2 2 1 1 1 1
134 136 4 2 2 2 1 1 1 1
136 138 4 2 2 2 2 1 1 1
138 140 4 3 2 2 2 1 1 1 1
140 142 4 3 2 2 2 1 1 1 1
142 144 5 3 2 2 2 2 1 1 1
144 146 5 3 3 2 2 2 1 1 1 1
146 148 5 3 3 2 2 2 2 1 1 1
148 150 5 3 3 2 2 2 2 1 1 1
150 152 5 3 3 3 2 2 2 1 1 1 1
152 154 5 3 3 3 2 2 2 2 1 1 1
154 156 5 3 3 3 2 2 2 2 1 1 1
156 158 5 3 3 3 3 2 2 2 1 1 1
158 160 5 4 3 3 3 2 2 2 2 1 1
160 162 5 4 3 3 3 2 2 2 2 1 1
162 164 6 4 3 3 3 3 2 2 2 1 1
164 166 6 4 4 3 3 3 2 2 2 2 1
166 168 6 4 4 3 3 3 3 2 2 2 1
168 170 6 4 4 3 3 3 3 2 2 2 1
170 172 6 4 4 4 3 3 3 2 2 2 2
172 174 6 4 4 4 3 3 3 3 2 2 2
174 176 6 4 4 4 3 3 3 3 2 2 2
176 178 6 4 4 4 4 3 3 3 2 2 2
178 180 6 5 4 4 4 3 3 3 3 2 2
180 182 6 5 4 4 4 3 3 3 3 2 2
182 184 7 5 4 4 4 4 3 3 3 2 2
184 186 7 5 5 4 4 4 3 3 3 3 2
186 188 7 5 5 4 4 4 4 3 3 3 2
188 190 7 5 5 4 4 4 4 3 3 3 2
190 192 7 5 5 5 4 4 4 3 3 3 3
192 194 7 5 5 5 4 4 4 4 3 3 3
194 196 7 5 5 5 4 4 4 4 3 3 3
196 198 7 5 5 5 5 4 4 4 3 3 3
198 200 7 6 5 5 5 4 4 4 4 3 3
200 202 7 6 5 5 5 4 4 4 4 3 3
202 204 8 6 5 5 5 5 4 4 4 3 3
204 206 8 6 6 5 5 5 4 4 4 4 3
206 208 8 6 6 5 5 5 5 4 4 4 3
208 210 8 6 6 5 5 5 5 4 4 4 3
9
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TABLE C - MARRIED (SPOUSE NOT EMPLOYED) EFFECTIVE JANUARY 1, 2023
DAILY PAYROLL PERIOD
IF WAGES ARE AND THE TOTAL EXEMPTION CLAIMED ON FORM 89-350 IS:
AT BUT
LEAST LESS 0 12,000 13,500 15,000 16,500 18,000 19,500 21,000 22,500 24,000 25,500
THAN
The amount of tax to be withheld is:
66 68 1
68 70 1 Multiply the amount in this table by the number of days in the period.
70 72 1
72 74 1
74 76 1
76 78 1
78 80 1
80 82 1
82 84 1
84 86 1
86 88 2
88 90 2
90 92 2
92 94 2
94 96 2
96 98 2
98 100 2
100 102 2
102 104 2
104 106 2
106 108 3
108 110 3
110 112 3
112 114 3 1
114 116 3 1
116 118 3 1
118 120 3 1 1
120 122 3 1 1
122 124 3 1 1
124 126 3 1 1 1
126 128 4 1 1 1
128 130 4 1 1 1
130 132 4 1 1 1 1
132 134 4 2 1 1 1
134 136 4 2 1 1 1
136 138 4 2 1 1 1 1
138 140 4 2 2 1 1 1
140 142 4 2 2 1 1 1
142 144 4 2 2 1 1 1 1
144 146 4 2 2 2 1 1 1
146 148 5 2 2 2 1 1 1 1
148 150 5 2 2 2 1 1 1 1
150 152 5 2 2 2 2 1 1 1
152 154 5 3 2 2 2 1 1 1 1
154 156 5 3 2 2 2 1 1 1 1
156 158 5 3 2 2 2 2 1 1 1
158 160 5 3 3 2 2 2 1 1 1 1
160 162 5 3 3 2 2 2 1 1 1 1
162 164 5 3 3 2 2 2 2 1 1 1
164 166 5 3 3 3 2 2 2 1 1 1 1
166 168 6 3 3 3 2 2 2 2 1 1 1
168 170 6 3 3 3 2 2 2 2 1 1 1
170 172 6 3 3 3 3 2 2 2 1 1 1
172 174 6 4 3 3 3 2 2 2 2 1 1
174 176 6 4 3 3 3 2 2 2 2 1 1
176 178 6 4 3 3 3 3 2 2 2 1 1
178 180 6 4 4 3 3 3 2 2 2 2 1
180 182 6 4 4 3 3 3 2 2 2 2 1
182 184 6 4 4 3 3 3 3 2 2 2 1
184 186 6 4 4 4 3 3 3 2 2 2 2
186 188 7 4 4 4 3 3 3 3 2 2 2
188 190 7 4 4 4 3 3 3 3 2 2 2
190 192 7 4 4 4 4 3 3 3 2 2 2
192 194 7 5 4 4 4 3 3 3 3 2 2
194 196 7 5 4 4 4 3 3 3 3 2 2
196 198 7 5 4 4 4 4 3 3 3 2 2
198 200 7 5 5 4 4 4 3 3 3 3 2
200 202 7 5 5 4 4 4 3 3 3 3 2
202 204 7 5 5 4 4 4 4 3 3 3 2
204 206 7 5 5 5 4 4 4 3 3 3 3
206 208 8 5 5 5 4 4 4 4 3 3 3
208 210 8 5 5 5 4 4 4 4 3 3 3
210 212 8 5 5 5 5 4 4 4 3 3 3
212 214 8 6 5 5 5 4 4 4 4 3 3
10
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TABLE D - MARRIED (BOTH SPOUSES EMPLOYED) EFFECTIVE JANUARY 1, 2023
DAILY PAYROLL PERIOD
IF WAGES ARE AND THE TOTAL EXEMPTION CLAIMED ON FORM 89-350 IS:
AT BUT
LEAST LESS 0 500 1,000 1,500 2,000 2,500 3,000 3,500 4,000 4,500 5,000 5,500 6,000 6,500 7,000 7,500 8,000
THAN
The amount of tax to be withheld is:
66 68 1
68 70 1 1 Multiply the amount in this table by the number of days in the period.
70 72 1 1 1
72 74 1 1 1 1
74 76 1 1 1 1 1
76 78 1 1 1 1 1 1
78 80 1 1 1 1 1 1 1
80 82 1 1 1 1 1 1 1 1
82 84 1 1 1 1 1 1 1 1 1
84 86 1 1 1 1 1 1 1 1 1 1
86 88 2 1 1 1 1 1 1 1 1 1 1
88 90 2 2 1 1 1 1 1 1 1 1 1 1
90 92 2 2 2 1 1 1 1 1 1 1 1 1 1
92 94 2 2 2 2 1 1 1 1 1 1 1 1 1 1
94 96 2 2 2 2 2 1 1 1 1 1 1 1 1 1 1 1
96 98 2 2 2 2 2 2 1 1 1 1 1 1 1 1 1 1 1
98 100 2 2 2 2 2 2 2 1 1 1 1 1 1 1 1 1 1
100 102 2 2 2 2 2 2 2 2 1 1 1 1 1 1 1 1 1
102 104 2 2 2 2 2 2 2 2 2 1 1 1 1 1 1 1 1
104 106 2 2 2 2 2 2 2 2 2 2 1 1 1 1 1 1 1
106 108 3 2 2 2 2 2 2 2 2 2 2 1 1 1 1 1 1
108 110 3 3 2 2 2 2 2 2 2 2 2 2 1 1 1 1 1
110 112 3 3 3 2 2 2 2 2 2 2 2 2 2 1 1 1 1
112 114 3 3 3 3 2 2 2 2 2 2 2 2 2 2 1 1 1
114 116 3 3 3 3 3 2 2 2 2 2 2 2 2 2 2 2 1
116 118 3 3 3 3 3 3 2 2 2 2 2 2 2 2 2 2 2
118 120 3 3 3 3 3 3 3 2 2 2 2 2 2 2 2 2 2
120 122 3 3 3 3 3 3 3 3 2 2 2 2 2 2 2 2 2
122 124 3 3 3 3 3 3 3 3 3 2 2 2 2 2 2 2 2
124 126 3 3 3 3 3 3 3 3 3 3 2 2 2 2 2 2 2
126 128 4 3 3 3 3 3 3 3 3 3 3 2 2 2 2 2 2
128 130 4 4 3 3 3 3 3 3 3 3 3 3 2 2 2 2 2
130 132 4 4 4 3 3 3 3 3 3 3 3 3 3 2 2 2 2
132 134 4 4 4 4 3 3 3 3 3 3 3 3 3 3 2 2 2
134 136 4 4 4 4 4 3 3 3 3 3 3 3 3 3 3 3 2
136 138 4 4 4 4 4 4 3 3 3 3 3 3 3 3 3 3 3
138 140 4 4 4 4 4 4 4 3 3 3 3 3 3 3 3 3 3
140 142 4 4 4 4 4 4 4 4 3 3 3 3 3 3 3 3 3
142 144 4 4 4 4 4 4 4 4 4 3 3 3 3 3 3 3 3
144 146 4 4 4 4 4 4 4 4 4 4 3 3 3 3 3 3 3
146 148 5 4 4 4 4 4 4 4 4 4 4 3 3 3 3 3 3
148 150 5 5 4 4 4 4 4 4 4 4 4 4 3 3 3 3 3
150 152 5 5 5 4 4 4 4 4 4 4 4 4 4 3 3 3 3
152 154 5 5 5 5 4 4 4 4 4 4 4 4 4 4 3 3 3
154 156 5 5 5 5 5 4 4 4 4 4 4 4 4 4 4 4 3
156 158 5 5 5 5 5 5 4 4 4 4 4 4 4 4 4 4 4
158 160 5 5 5 5 5 5 5 4 4 4 4 4 4 4 4 4 4
160 162 5 5 5 5 5 5 5 5 4 4 4 4 4 4 4 4 4
162 164 5 5 5 5 5 5 5 5 5 4 4 4 4 4 4 4 4
164 166 5 5 5 5 5 5 5 5 5 5 4 4 4 4 4 4 4
166 168 6 5 5 5 5 5 5 5 5 5 5 4 4 4 4 4 4
168 170 6 6 5 5 5 5 5 5 5 5 5 5 4 4 4 4 4
170 172 6 6 6 5 5 5 5 5 5 5 5 5 5 4 4 4 4
172 174 6 6 6 6 5 5 5 5 5 5 5 5 5 5 4 4 4
174 176 6 6 6 6 6 5 5 5 5 5 5 5 5 5 5 5 4
176 178 6 6 6 6 6 6 5 5 5 5 5 5 5 5 5 5 5
178 180 6 6 6 6 6 6 6 5 5 5 5 5 5 5 5 5 5
180 182 6 6 6 6 6 6 6 6 5 5 5 5 5 5 5 5 5
182 184 6 6 6 6 6 6 6 6 6 5 5 5 5 5 5 5 5
184 186 6 6 6 6 6 6 6 6 6 6 5 5 5 5 5 5 5
186 188 7 6 6 6 6 6 6 6 6 6 6 5 5 5 5 5 5
188 190 7 7 6 6 6 6 6 6 6 6 6 6 5 5 5 5 5
190 192 7 7 7 6 6 6 6 6 6 6 6 6 6 5 5 5 5
192 194 7 7 7 7 6 6 6 6 6 6 6 6 6 6 5 5 5
194 196 7 7 7 7 7 6 6 6 6 6 6 6 6 6 6 6 5
196 198 7 7 7 7 7 7 6 6 6 6 6 6 6 6 6 6 6
198 200 7 7 7 7 7 7 7 6 6 6 6 6 6 6 6 6 6
200 202 7 7 7 7 7 7 7 7 6 6 6 6 6 6 6 6 6
202 204 7 7 7 7 7 7 7 7 7 6 6 6 6 6 6 6 6
204 206 7 7 7 7 7 7 7 7 7 7 6 6 6 6 6 6 6
11
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TABLE D - MARRIED (BOTH SPOUSES EMPLOYED) EFFECTIVE JANUARY 1, 2023
CONTINUED
DAILY PAYROLL PERIOD
IF WAGES ARE AND THE TOTAL EXEMPTION CLAIMED ON FORM 89-350 IS:
AT BUT
LEAST LESS 8,500 9,000 9,500 10,000 10,500 11,000 11,500 12,000 12,500 13,000 13,500 14,000 14,500 15,000 15,500 16,000 16,500
THAN
The amount of tax to be withheld is:
98 100 1
100 102 1 1 Multiply the amount in this table by the number of days in the period.
102 104 1 1 1
104 106 1 1 1 1
106 108 1 1 1 1 1
108 110 1 1 1 1 1 1
110 112 1 1 1 1 1 1 1
112 114 1 1 1 1 1 1 1 1
114 116 1 1 1 1 1 1 1 1 1
116 118 1 1 1 1 1 1 1 1 1 1
118 120 2 1 1 1 1 1 1 1 1 1 1
120 122 2 2 1 1 1 1 1 1 1 1 1 1
122 124 2 2 2 1 1 1 1 1 1 1 1 1 1
124 126 2 2 2 2 1 1 1 1 1 1 1 1 1 1
126 128 2 2 2 2 2 1 1 1 1 1 1 1 1 1 1
128 130 2 2 2 2 2 2 1 1 1 1 1 1 1 1 1 1
130 132 2 2 2 2 2 2 2 1 1 1 1 1 1 1 1 1 1
132 134 2 2 2 2 2 2 2 2 1 1 1 1 1 1 1 1 1
134 136 2 2 2 2 2 2 2 2 2 1 1 1 1 1 1 1 1
136 138 2 2 2 2 2 2 2 2 2 2 1 1 1 1 1 1 1
138 140 3 2 2 2 2 2 2 2 2 2 2 1 1 1 1 1 1
140 142 3 3 2 2 2 2 2 2 2 2 2 2 1 1 1 1 1
142 144 3 3 3 2 2 2 2 2 2 2 2 2 2 1 1 1 1
144 146 3 3 3 3 2 2 2 2 2 2 2 2 2 2 1 1 1
146 148 3 3 3 3 3 2 2 2 2 2 2 2 2 2 2 1 1
148 150 3 3 3 3 3 3 2 2 2 2 2 2 2 2 2 2 1
150 152 3 3 3 3 3 3 3 2 2 2 2 2 2 2 2 2 2
152 154 3 3 3 3 3 3 3 3 2 2 2 2 2 2 2 2 2
154 156 3 3 3 3 3 3 3 3 3 2 2 2 2 2 2 2 2
156 158 3 3 3 3 3 3 3 3 3 3 2 2 2 2 2 2 2
158 160 4 3 3 3 3 3 3 3 3 3 3 2 2 2 2 2 2
160 162 4 4 3 3 3 3 3 3 3 3 3 3 2 2 2 2 2
162 164 4 4 4 3 3 3 3 3 3 3 3 3 3 2 2 2 2
164 166 4 4 4 4 3 3 3 3 3 3 3 3 3 3 2 2 2
166 168 4 4 4 4 4 3 3 3 3 3 3 3 3 3 3 2 2
168 170 4 4 4 4 4 4 3 3 3 3 3 3 3 3 3 3 2
170 172 4 4 4 4 4 4 4 3 3 3 3 3 3 3 3 3 3
172 174 4 4 4 4 4 4 4 4 3 3 3 3 3 3 3 3 3
174 176 4 4 4 4 4 4 4 4 4 3 3 3 3 3 3 3 3
176 178 4 4 4 4 4 4 4 4 4 4 3 3 3 3 3 3 3
178 180 5 4 4 4 4 4 4 4 4 4 4 3 3 3 3 3 3
180 182 5 5 4 4 4 4 4 4 4 4 4 4 3 3 3 3 3
182 184 5 5 5 4 4 4 4 4 4 4 4 4 4 3 3 3 3
184 186 5 5 5 5 4 4 4 4 4 4 4 4 4 4 3 3 3
186 188 5 5 5 5 5 4 4 4 4 4 4 4 4 4 4 3 3
188 190 5 5 5 5 5 5 4 4 4 4 4 4 4 4 4 4 3
190 192 5 5 5 5 5 5 5 4 4 4 4 4 4 4 4 4 4
192 194 5 5 5 5 5 5 5 5 4 4 4 4 4 4 4 4 4
194 196 5 5 5 5 5 5 5 5 5 4 4 4 4 4 4 4 4
196 198 5 5 5 5 5 5 5 5 5 5 4 4 4 4 4 4 4
198 200 6 5 5 5 5 5 5 5 5 5 5 4 4 4 4 4 4
200 202 6 6 5 5 5 5 5 5 5 5 5 5 4 4 4 4 4
202 204 6 6 6 5 5 5 5 5 5 5 5 5 5 4 4 4 4
204 206 6 6 6 6 5 5 5 5 5 5 5 5 5 5 4 4 4
206 208 6 6 6 6 6 5 5 5 5 5 5 5 5 5 5 4 4
208 210 6 6 6 6 6 6 5 5 5 5 5 5 5 5 5 5 4
210 212 6 6 6 6 6 6 6 5 5 5 5 5 5 5 5 5 5
212 214 6 6 6 6 6 6 6 6 5 5 5 5 5 5 5 5 5
214 216 6 6 6 6 6 6 6 6 6 5 5 5 5 5 5 5 5
216 218 6 6 6 6 6 6 6 6 6 6 5 5 5 5 5 5 5
218 220 7 6 6 6 6 6 6 6 6 6 6 5 5 5 5 5 5
220 222 7 7 6 6 6 6 6 6 6 6 6 6 5 5 5 5 5
222 224 7 7 7 6 6 6 6 6 6 6 6 6 6 5 5 5 5
224 226 7 7 7 7 6 6 6 6 6 6 6 6 6 6 5 5 5
226 228 7 7 7 7 7 6 6 6 6 6 6 6 6 6 6 5 5
228 230 7 7 7 7 7 7 6 6 6 6 6 6 6 6 6 6 5
230 232 7 7 7 7 7 7 7 6 6 6 6 6 6 6 6 6 6
232 234 7 7 7 7 7 7 7 7 6 6 6 6 6 6 6 6 6
234 236 7 7 7 7 7 7 7 7 7 6 6 6 6 6 6 6 6
236 238 7 7 7 7 7 7 7 7 7 7 6 6 6 6 6 6 6
12
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TABLE D - MARRIED (BOTH SPOUSES EMPLOYED) EFFECTIVE JANUARY 1, 2023
CONTINUED
DAILY PAYROLL PERIOD
IF WAGES ARE AND THE TOTAL EXEMPTION CLAIMED ON FORM 89-350 IS:
AT BUT
LEAST LESS 17,000 17,500 18,000 18,500 19,000 19,500 20,000 20,500 21,000 21,500 22,000 22,500 23,000 23,500 24,000 24,500 25,000
THAN
The amount of tax to be withheld is:
130 132
132 134 1 Multiply the amount in this table by the number of days in the period.
134 136 1 1
136 138 1 1 1
138 140 1 1 1 1
140 142 1 1 1 1 1
142 144 1 1 1 1 1 1
144 146 1 1 1 1 1 1 1 1
146 148 1 1 1 1 1 1 1 1 1
148 150 1 1 1 1 1 1 1 1 1 1
150 152 1 1 1 1 1 1 1 1 1 1 1
152 154 2 1 1 1 1 1 1 1 1 1 1 1
154 156 2 2 1 1 1 1 1 1 1 1 1 1 1
156 158 2 2 2 2 1 1 1 1 1 1 1 1 1 1
158 160 2 2 2 2 1 1 1 1 1 1 1 1 1 1 1
160 162 2 2 2 2 2 1 1 1 1 1 1 1 1 1 1 1
162 164 2 2 2 2 2 2 1 1 1 1 1 1 1 1 1 1 1
164 166 2 2 2 2 2 2 2 2 1 1 1 1 1 1 1 1 1
166 168 2 2 2 2 2 2 2 2 2 1 1 1 1 1 1 1 1
168 170 2 2 2 2 2 2 2 2 2 2 1 1 1 1 1 1 1
170 172 2 2 2 2 2 2 2 2 2 2 2 1 1 1 1 1 1
172 174 3 2 2 2 2 2 2 2 2 2 2 2 1 1 1 1 1
174 176 3 3 2 2 2 2 2 2 2 2 2 2 2 1 1 1 1
176 178 3 3 3 3 2 2 2 2 2 2 2 2 2 2 1 1 1
178 180 3 3 3 3 2 2 2 2 2 2 2 2 2 2 2 1 1
180 182 3 3 3 3 3 2 2 2 2 2 2 2 2 2 2 2 1
182 184 3 3 3 3 3 3 2 2 2 2 2 2 2 2 2 2 2
184 186 3 3 3 3 3 3 3 3 2 2 2 2 2 2 2 2 2
186 188 3 3 3 3 3 3 3 3 3 2 2 2 2 2 2 2 2
188 190 3 3 3 3 3 3 3 3 3 3 2 2 2 2 2 2 2
190 192 3 3 3 3 3 3 3 3 3 3 3 2 2 2 2 2 2
192 194 4 3 3 3 3 3 3 3 3 3 3 3 2 2 2 2 2
194 196 4 4 3 3 3 3 3 3 3 3 3 3 3 2 2 2 2
196 198 4 4 4 4 3 3 3 3 3 3 3 3 3 3 2 2 2
198 200 4 4 4 4 3 3 3 3 3 3 3 3 3 3 3 2 2
200 202 4 4 4 4 4 3 3 3 3 3 3 3 3 3 3 3 2
202 204 4 4 4 4 4 4 3 3 3 3 3 3 3 3 3 3 3
204 206 4 4 4 4 4 4 4 4 3 3 3 3 3 3 3 3 3
206 208 4 4 4 4 4 4 4 4 4 3 3 3 3 3 3 3 3
208 210 4 4 4 4 4 4 4 4 4 4 3 3 3 3 3 3 3
210 212 4 4 4 4 4 4 4 4 4 4 4 3 3 3 3 3 3
212 214 5 4 4 4 4 4 4 4 4 4 4 4 3 3 3 3 3
214 216 5 5 4 4 4 4 4 4 4 4 4 4 4 3 3 3 3
216 218 5 5 5 5 4 4 4 4 4 4 4 4 4 4 3 3 3
218 220 5 5 5 5 4 4 4 4 4 4 4 4 4 4 4 3 3
220 222 5 5 5 5 5 4 4 4 4 4 4 4 4 4 4 4 3
222 224 5 5 5 5 5 5 4 4 4 4 4 4 4 4 4 4 4
224 226 5 5 5 5 5 5 5 5 4 4 4 4 4 4 4 4 4
226 228 5 5 5 5 5 5 5 5 5 4 4 4 4 4 4 4 4
228 230 5 5 5 5 5 5 5 5 5 5 4 4 4 4 4 4 4
230 232 5 5 5 5 5 5 5 5 5 5 5 4 4 4 4 4 4
232 234 6 5 5 5 5 5 5 5 5 5 5 5 4 4 4 4 4
234 236 6 6 5 5 5 5 5 5 5 5 5 5 5 4 4 4 4
236 238 6 6 6 6 5 5 5 5 5 5 5 5 5 5 4 4 4
238 240 6 6 6 6 5 5 5 5 5 5 5 5 5 5 5 4 4
240 242 6 6 6 6 6 5 5 5 5 5 5 5 5 5 5 5 4
242 244 6 6 6 6 6 6 5 5 5 5 5 5 5 5 5 5 5
244 246 6 6 6 6 6 6 6 6 5 5 5 5 5 5 5 5 5
246 248 6 6 6 6 6 6 6 6 6 5 5 5 5 5 5 5 5
248 250 6 6 6 6 6 6 6 6 6 6 5 5 5 5 5 5 5
250 252 6 6 6 6 6 6 6 6 6 6 6 5 5 5 5 5 5
252 254 7 6 6 6 6 6 6 6 6 6 6 6 5 5 5 5 5
254 256 7 7 6 6 6 6 6 6 6 6 6 6 6 5 5 5 5
256 258 7 7 7 7 6 6 6 6 6 6 6 6 6 6 5 5 5
258 260 7 7 7 7 6 6 6 6 6 6 6 6 6 6 6 5 5
260 262 7 7 7 7 7 6 6 6 6 6 6 6 6 6 6 6 5
262 264 7 7 7 7 7 7 6 6 6 6 6 6 6 6 6 6 6
264 266 7 7 7 7 7 7 7 7 6 6 6 6 6 6 6 6 6
266 268 7 7 7 7 7 7 7 7 7 6 6 6 6 6 6 6 6
268 270 7 7 7 7 7 7 7 7 7 7 6 6 6 6 6 6 6
13
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TABLE A - SINGLE EFFECTIVE JANUARY 1, 2023
WEEKLY PAYROLL PERIOD
IF WAGES ARE AND THE TOTAL EXEMPTION CLAIMED ON FORM 89-350 IS:
AT BUT
LEAST LESS 0 6,000 7,500 9,000 10,500 12,000 13,500 15,000 16,500 18,000
THAN
The amount of tax to be withheld is:
240 250
250 260 1
260 270 1
270 280 2
280 290 2
290 300 3
300 310 3
310 320 4
320 330 4
330 340 5
340 350 5
350 360 6
360 370 6 1
370 380 7 1
380 390 7 2
390 400 8 2 1
400 410 8 3 1
410 420 9 3 2
420 430 9 4 2 1
430 440 10 4 3 1
440 450 10 5 3 2
450 460 11 5 4 2 1
460 470 11 6 4 3 1
470 480 12 6 5 3 2
480 490 12 7 5 4 2 1
490 500 13 7 6 4 3 1
500 510 13 8 6 5 3 2
510 520 14 8 7 5 4 2 1
520 530 14 9 7 6 4 3 1
530 540 15 9 8 6 5 3 2 1
540 550 15 10 8 7 5 4 2 1
550 560 16 10 9 7 6 4 3 2
560 570 16 11 9 8 6 5 3 2 1
570 580 17 11 10 8 7 5 4 3 1
580 590 17 12 10 9 7 6 4 3 2
590 600 18 12 11 9 8 6 5 4 2 1
600 610 18 13 11 10 8 7 5 4 3 1
610 620 19 13 12 10 9 7 6 5 3 2
620 630 19 14 12 11 9 8 6 5 4 2
630 640 20 14 13 11 10 8 7 6 4 3
640 650 20 15 13 12 10 9 7 6 5 3
650 660 21 15 14 12 11 9 8 7 5 4
660 670 21 16 14 13 11 10 8 7 6 4
670 680 22 16 15 13 12 10 9 8 6 5
680 690 22 17 15 14 12 11 9 8 7 5
690 700 23 17 16 14 13 11 10 9 7 6
700 710 23 18 16 15 13 12 10 9 8 6
710 720 24 18 17 15 14 12 11 10 8 7
720 730 24 19 17 16 14 13 11 10 9 7
730 740 25 19 18 16 15 13 12 11 9 8
740 750 25 20 18 17 15 14 12 11 10 8
750 760 26 20 19 17 16 14 13 12 10 9
760 770 26 21 19 18 16 15 13 12 11 9
770 780 27 21 20 18 17 15 14 13 11 10
780 790 27 22 20 19 17 16 14 13 12 10
790 800 28 22 21 19 18 16 15 14 12 11
800 810 28 23 21 20 18 17 15 14 13 11
810 820 29 23 22 20 19 17 16 15 13 12
820 830 29 24 22 21 19 18 16 15 14 12
830 840 30 24 23 21 20 18 17 16 14 13
840 850 30 25 23 22 20 19 17 16 15 13
850 860 31 25 24 22 21 19 18 17 15 14
860 870 31 26 24 23 21 20 18 17 16 14
870 880 32 26 25 23 22 20 19 18 16 15
880 890 32 27 25 24 22 21 19 18 17 15
890 900 33 27 26 24 23 21 20 19 17 16
900 910 33 28 26 25 23 22 20 19 18 16
910 920 34 28 27 25 24 22 21 20 18 17
920 930 34 29 27 26 24 23 21 20 19 17
930 940 35 29 28 26 25 23 22 21 19 18
940 950 35 30 28 27 25 24 22 21 20 18
950 960 36 30 29 27 26 24 23 22 20 19
14
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TABLE B - HEAD OF FAMILY EFFECTIVE JANUARY 1, 2023
WEEKLY PAYROLL PERIOD
IF WAGES ARE AND THE TOTAL EXEMPTION CLAIMED ON FORM 89-350 IS:
AT BUT
LEAST LESS 0 9,500 11,000 12,500 14,000 15,500 17,000 18,500 20,000 21,500 23,000
THAN
The amount of tax to be withheld is:
260 270
270 280 1
280 290 1
290 300 2
300 310 2
310 320 3
320 330 3
330 340 4
340 350 4
350 360 5
360 370 5
370 380 6
380 390 6
390 400 7
400 410 7
410 420 8
420 430 8
430 440 9
440 450 9
450 460 10 1
460 470 10 1
470 480 11 2
480 490 11 2 1
490 500 12 3 1
500 510 12 3 2
510 520 13 4 2 1
520 530 13 4 3 1
530 540 14 5 3 2
540 550 14 5 4 2 1
550 560 15 6 4 3 1
560 570 15 6 5 3 2
570 580 16 7 5 4 2 1
580 590 16 7 6 4 3 1
590 600 17 8 6 5 3 2 1
600 610 17 8 7 5 4 2 1
610 620 18 9 7 6 4 3 2
620 630 18 9 8 6 5 3 2 1
630 640 19 10 8 7 5 4 3 1
640 650 19 10 9 7 6 4 3 2
650 660 20 11 9 8 6 5 4 2 1
660 670 20 11 10 8 7 5 4 3 1
670 680 21 12 10 9 7 6 5 3 2
680 690 21 12 11 9 8 6 5 4 2 1
690 700 22 13 11 10 8 7 6 4 3 1
700 710 22 13 12 10 9 7 6 5 3 2
710 720 23 14 12 11 9 8 7 5 4 2 1
720 730 23 14 13 11 10 8 7 6 4 3 1
730 740 24 15 13 12 10 9 8 6 5 3 2
740 750 24 15 14 12 11 9 8 7 5 4 2
750 760 25 16 14 13 11 10 9 7 6 4 3
760 770 25 16 15 13 12 10 9 8 6 5 3
770 780 26 17 15 14 12 11 10 8 7 5 4
780 790 26 17 16 14 13 11 10 9 7 6 4
790 800 27 18 16 15 13 12 11 9 8 6 5
800 810 27 18 17 15 14 12 11 10 8 7 5
810 820 28 19 17 16 14 13 12 10 9 7 6
820 830 28 19 18 16 15 13 12 11 9 8 6
830 840 29 20 18 17 15 14 13 11 10 8 7
840 850 29 20 19 17 16 14 13 12 10 9 7
850 860 30 21 19 18 16 15 14 12 11 9 8
860 870 30 21 20 18 17 15 14 13 11 10 8
870 880 31 22 20 19 17 16 15 13 12 10 9
880 890 31 22 21 19 18 16 15 14 12 11 9
890 900 32 23 21 20 18 17 16 14 13 11 10
900 910 32 23 22 20 19 17 16 15 13 12 10
910 920 33 24 22 21 19 18 17 15 14 12 11
920 930 33 24 23 21 20 18 17 16 14 13 11
930 940 34 25 23 22 20 19 18 16 15 13 12
940 950 34 25 24 22 21 19 18 17 15 14 12
950 960 35 26 24 23 21 20 19 17 16 14 13
960 970 35 26 25 23 22 20 19 18 16 15 13
970 980 36 27 25 24 22 21 20 18 17 15 14
15
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TABLE C - MARRIED (SPOUSE NOT EMPLOYED) EFFECTIVE JANUARY 1, 2023
WEEKLY PAYROLL PERIOD
IF WAGES ARE AND THE TOTAL EXEMPTION CLAIMED ON FORM 89-350 IS:
AT BUT
LEAST LESS 0 12,000 13,500 15,000 16,500 18,000 19,500 21,000 22,500 24,000 25,500
THAN
The amount of tax to be withheld is:
280 290
290 300 1
300 310 1
310 320 2
320 330 2
330 340 3
340 350 3
350 360 4
360 370 4
370 380 5
380 390 5
390 400 6
400 410 6
410 420 7
420 430 7
430 440 8
440 450 8
450 460 9
460 470 9
470 480 10
480 490 10
490 500 11
500 510 11
510 520 12
520 530 12 1
530 540 13 1
540 550 13 2
550 560 14 2 1
560 570 14 3 1
570 580 15 3 2
580 590 15 4 2 1
590 600 16 4 3 1
600 610 16 5 3 2
610 620 17 5 4 2 1
620 630 17 6 4 3 1
630 640 18 6 5 3 2
640 650 18 7 5 4 2 1
650 660 19 7 6 4 3 1
660 670 19 8 6 5 3 2
670 680 20 8 7 5 4 2 1
680 690 20 9 7 6 4 3 1
690 700 21 9 8 6 5 3 2 1
700 710 21 10 8 7 5 4 2 1
710 720 22 10 9 7 6 4 3 2
720 730 22 11 9 8 6 5 3 2 1
730 740 23 11 10 8 7 5 4 3 1
740 750 23 12 10 9 7 6 4 3 2
750 760 24 12 11 9 8 6 5 4 2 1
760 770 24 13 11 10 8 7 5 4 3 1
770 780 25 13 12 10 9 7 6 5 3 2
780 790 25 14 12 11 9 8 6 5 4 2 1
790 800 26 14 13 11 10 8 7 6 4 3 1
800 810 26 15 13 12 10 9 7 6 5 3 2
810 820 27 15 14 12 11 9 8 7 5 4 2
820 830 27 16 14 13 11 10 8 7 6 4 3
830 840 28 16 15 13 12 10 9 8 6 5 3
840 850 28 17 15 14 12 11 9 8 7 5 4
850 860 29 17 16 14 13 11 10 9 7 6 4
860 870 29 18 16 15 13 12 10 9 8 6 5
870 880 30 18 17 15 14 12 11 10 8 7 5
880 890 30 19 17 16 14 13 11 10 9 7 6
890 900 31 19 18 16 15 13 12 11 9 8 6
900 910 31 20 18 17 15 14 12 11 10 8 7
910 920 32 20 19 17 16 14 13 12 10 9 7
920 930 32 21 19 18 16 15 13 12 11 9 8
930 940 33 21 20 18 17 15 14 13 11 10 8
940 950 33 22 20 19 17 16 14 13 12 10 9
950 960 34 22 21 19 18 16 15 14 12 11 9
960 970 34 23 21 20 18 17 15 14 13 11 10
970 980 35 23 22 20 19 17 16 15 13 12 10
980 990 35 24 22 21 19 18 16 15 14 12 11
990 1,000 36 24 23 21 20 18 17 16 14 13 11
16
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TABLE D - MARRIED (BOTH SPOUSES EMPLOYED) EFFECTIVE JANUARY 1, 2023
WEEKLY PAYROLL PERIOD
IF WAGES ARE AND THE TOTAL EXEMPTION CLAIMED ON FORM 89-350 IS:
AT BUT
LEAST LESS 0 500 1,000 1,500 2,000 2,500 3,000 3,500 4,000 4,500 5,000 5,500 6,000 6,500 7,000 7,500 8,000
THAN
The amount of tax to be withheld is:
280 290
290 300 1
300 310 1 1
310 320 2 1 1
320 330 2 2 1 1
330 340 3 2 2 1 1
340 350 3 3 2 2 1 1
350 360 4 3 3 2 2 1 1
360 370 4 4 3 3 2 2 1 1
370 380 5 4 4 3 3 2 2 1 1
380 390 5 5 4 4 3 3 2 2 1 1
390 400 6 5 5 4 4 3 3 2 2 1 1
400 410 6 6 5 5 4 4 3 3 2 2 1 1
410 420 7 6 6 5 5 4 4 3 3 2 2 1 1
420 430 7 7 6 6 5 5 4 4 3 3 2 2 1 1
430 440 8 7 7 6 6 5 5 4 4 3 3 2 2 1 1 1
440 450 8 8 7 7 6 6 5 5 4 4 3 3 2 2 1 1 1
450 460 9 8 8 7 7 6 6 5 5 4 4 3 3 2 2 2 1
460 470 9 9 8 8 7 7 6 6 5 5 4 4 3 3 2 2 2
470 480 10 9 9 8 8 7 7 6 6 5 5 4 4 3 3 3 2
480 490 10 10 9 9 8 8 7 7 6 6 5 5 4 4 3 3 3
490 500 11 10 10 9 9 8 8 7 7 6 6 5 5 4 4 4 3
500 510 11 11 10 10 9 9 8 8 7 7 6 6 5 5 4 4 4
510 520 12 11 11 10 10 9 9 8 8 7 7 6 6 5 5 5 4
520 530 12 12 11 11 10 10 9 9 8 8 7 7 6 6 5 5 5
530 540 13 12 12 11 11 10 10 9 9 8 8 7 7 6 6 6 5
540 550 13 13 12 12 11 11 10 10 9 9 8 8 7 7 6 6 6
550 560 14 13 13 12 12 11 11 10 10 9 9 8 8 7 7 7 6
560 570 14 14 13 13 12 12 11 11 10 10 9 9 8 8 7 7 7
570 580 15 14 14 13 13 12 12 11 11 10 10 9 9 8 8 8 7
580 590 15 15 14 14 13 13 12 12 11 11 10 10 9 9 8 8 8
590 600 16 15 15 14 14 13 13 12 12 11 11 10 10 9 9 9 8
600 610 16 16 15 15 14 14 13 13 12 12 11 11 10 10 9 9 9
610 620 17 16 16 15 15 14 14 13 13 12 12 11 11 10 10 10 9
620 630 17 17 16 16 15 15 14 14 13 13 12 12 11 11 10 10 10
630 640 18 17 17 16 16 15 15 14 14 13 13 12 12 11 11 11 10
640 650 18 18 17 17 16 16 15 15 14 14 13 13 12 12 11 11 11
650 660 19 18 18 17 17 16 16 15 15 14 14 13 13 12 12 12 11
660 670 19 19 18 18 17 17 16 16 15 15 14 14 13 13 12 12 12
670 680 20 19 19 18 18 17 17 16 16 15 15 14 14 13 13 13 12
680 690 20 20 19 19 18 18 17 17 16 16 15 15 14 14 13 13 13
690 700 21 20 20 19 19 18 18 17 17 16 16 15 15 14 14 14 13
700 710 21 21 20 20 19 19 18 18 17 17 16 16 15 15 14 14 14
710 720 22 21 21 20 20 19 19 18 18 17 17 16 16 15 15 15 14
720 730 22 22 21 21 20 20 19 19 18 18 17 17 16 16 15 15 15
730 740 23 22 22 21 21 20 20 19 19 18 18 17 17 16 16 16 15
740 750 23 23 22 22 21 21 20 20 19 19 18 18 17 17 16 16 16
750 760 24 23 23 22 22 21 21 20 20 19 19 18 18 17 17 17 16
760 770 24 24 23 23 22 22 21 21 20 20 19 19 18 18 17 17 17
770 780 25 24 24 23 23 22 22 21 21 20 20 19 19 18 18 18 17
780 790 25 25 24 24 23 23 22 22 21 21 20 20 19 19 18 18 18
790 800 26 25 25 24 24 23 23 22 22 21 21 20 20 19 19 19 18
800 810 26 26 25 25 24 24 23 23 22 22 21 21 20 20 19 19 19
810 820 27 26 26 25 25 24 24 23 23 22 22 21 21 20 20 20 19
820 830 27 27 26 26 25 25 24 24 23 23 22 22 21 21 20 20 20
830 840 28 27 27 26 26 25 25 24 24 23 23 22 22 21 21 21 20
840 850 28 28 27 27 26 26 25 25 24 24 23 23 22 22 21 21 21
850 860 29 28 28 27 27 26 26 25 25 24 24 23 23 22 22 22 21
860 870 29 29 28 28 27 27 26 26 25 25 24 24 23 23 22 22 22
870 880 30 29 29 28 28 27 27 26 26 25 25 24 24 23 23 23 22
880 890 30 30 29 29 28 28 27 27 26 26 25 25 24 24 23 23 23
890 900 31 30 30 29 29 28 28 27 27 26 26 25 25 24 24 24 23
900 910 31 31 30 30 29 29 28 28 27 27 26 26 25 25 24 24 24
910 920 32 31 31 30 30 29 29 28 28 27 27 26 26 25 25 25 24
920 930 32 32 31 31 30 30 29 29 28 28 27 27 26 26 25 25 25
930 940 33 32 32 31 31 30 30 29 29 28 28 27 27 26 26 26 25
940 950 33 33 32 32 31 31 30 30 29 29 28 28 27 27 26 26 26
950 960 34 33 33 32 32 31 31 30 30 29 29 28 28 27 27 27 26
17
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TABLE D - MARRIED (BOTH SPOUSES EMPLOYED) EFFECTIVE JANUARY 1, 2023
CONTINUED
WEEKLY PAYROLL PERIOD
IF WAGES ARE AND THE TOTAL EXEMPTION CLAIMED ON FORM 89-350 IS:
AT BUT
LEAST LESS 8,500 9,000 9,500 10,000 10,500 11,000 11,500 12,000 12,500 13,000 13,500 14,000 14,500 15,000 15,500 16,000 16,500
THAN
The amount of tax to be withheld is:
440 450
450 460 1
460 470 1 1
470 480 2 1 1
480 490 2 2 1 1
490 500 3 2 2 1 1
500 510 3 3 2 2 1 1
510 520 4 3 3 2 2 1 1
520 530 4 4 3 3 2 2 1 1
530 540 5 4 4 3 3 2 2 1 1
540 550 5 5 4 4 3 3 2 2 1 1
550 560 6 5 5 4 4 3 3 2 2 1 1
560 570 6 6 5 5 4 4 3 3 2 2 1 1
570 580 7 6 6 5 5 4 4 3 3 2 2 1 1
580 590 7 7 6 6 5 5 4 4 3 3 2 2 1 1
590 600 8 7 7 6 6 5 5 4 4 3 3 2 2 1 1
600 610 8 8 7 7 6 6 5 5 4 4 3 3 2 2 1 1
610 620 9 8 8 7 7 6 6 5 5 4 4 3 3 2 2 1 1
620 630 9 9 8 8 7 7 6 6 5 5 4 4 3 3 2 2 1
630 640 10 9 9 8 8 7 7 6 6 5 5 4 4 3 3 2 2
640 650 10 10 9 9 8 8 7 7 6 6 5 5 4 4 3 3 2
650 660 11 10 10 9 9 8 8 7 7 6 6 5 5 4 4 3 3
660 670 11 11 10 10 9 9 8 8 7 7 6 6 5 5 4 4 3
670 680 12 11 11 10 10 9 9 8 8 7 7 6 6 5 5 4 4
680 690 12 12 11 11 10 10 9 9 8 8 7 7 6 6 5 5 4
690 700 13 12 12 11 11 10 10 9 9 8 8 7 7 6 6 5 5
700 710 13 13 12 12 11 11 10 10 9 9 8 8 7 7 6 6 5
710 720 14 13 13 12 12 11 11 10 10 9 9 8 8 7 7 6 6
720 730 14 14 13 13 12 12 11 11 10 10 9 9 8 8 7 7 6
730 740 15 14 14 13 13 12 12 11 11 10 10 9 9 8 8 7 7
740 750 15 15 14 14 13 13 12 12 11 11 10 10 9 9 8 8 7
750 760 16 15 15 14 14 13 13 12 12 11 11 10 10 9 9 8 8
760 770 16 16 15 15 14 14 13 13 12 12 11 11 10 10 9 9 8
770 780 17 16 16 15 15 14 14 13 13 12 12 11 11 10 10 9 9
780 790 17 17 16 16 15 15 14 14 13 13 12 12 11 11 10 10 9
790 800 18 17 17 16 16 15 15 14 14 13 13 12 12 11 11 10 10
800 810 18 18 17 17 16 16 15 15 14 14 13 13 12 12 11 11 10
810 820 19 18 18 17 17 16 16 15 15 14 14 13 13 12 12 11 11
820 830 19 19 18 18 17 17 16 16 15 15 14 14 13 13 12 12 11
830 840 20 19 19 18 18 17 17 16 16 15 15 14 14 13 13 12 12
840 850 20 20 19 19 18 18 17 17 16 16 15 15 14 14 13 13 12
850 860 21 20 20 19 19 18 18 17 17 16 16 15 15 14 14 13 13
860 870 21 21 20 20 19 19 18 18 17 17 16 16 15 15 14 14 13
870 880 22 21 21 20 20 19 19 18 18 17 17 16 16 15 15 14 14
880 890 22 22 21 21 20 20 19 19 18 18 17 17 16 16 15 15 14
890 900 23 22 22 21 21 20 20 19 19 18 18 17 17 16 16 15 15
900 910 23 23 22 22 21 21 20 20 19 19 18 18 17 17 16 16 15
910 920 24 23 23 22 22 21 21 20 20 19 19 18 18 17 17 16 16
920 930 24 24 23 23 22 22 21 21 20 20 19 19 18 18 17 17 16
930 940 25 24 24 23 23 22 22 21 21 20 20 19 19 18 18 17 17
940 950 25 25 24 24 23 23 22 22 21 21 20 20 19 19 18 18 17
950 960 26 25 25 24 24 23 23 22 22 21 21 20 20 19 19 18 18
960 970 26 26 25 25 24 24 23 23 22 22 21 21 20 20 19 19 18
970 980 27 26 26 25 25 24 24 23 23 22 22 21 21 20 20 19 19
980 990 27 27 26 26 25 25 24 24 23 23 22 22 21 21 20 20 19
990 1,000 28 27 27 26 26 25 25 24 24 23 23 22 22 21 21 20 20
1,000 1,010 28 28 27 27 26 26 25 25 24 24 23 23 22 22 21 21 20
1,010 1,020 29 28 28 27 27 26 26 25 25 24 24 23 23 22 22 21 21
1,020 1,030 29 29 28 28 27 27 26 26 25 25 24 24 23 23 22 22 21
1,030 1,040 30 29 29 28 28 27 27 26 26 25 25 24 24 23 23 22 22
1,040 1,050 30 30 29 29 28 28 27 27 26 26 25 25 24 24 23 23 22
1,050 1,060 31 30 30 29 29 28 28 27 27 26 26 25 25 24 24 23 23
1,060 1,070 31 31 30 30 29 29 28 28 27 27 26 26 25 25 24 24 23
1,070 1,080 32 31 31 30 30 29 29 28 28 27 27 26 26 25 25 24 24
1,080 1,090 32 32 31 31 30 30 29 29 28 28 27 27 26 26 25 25 24
1,090 1,100 33 32 32 31 31 30 30 29 29 28 28 27 27 26 26 25 25
1,100 1,110 33 33 32 32 31 31 30 30 29 29 28 28 27 27 26 26 25
1,110 1,120 34 33 33 32 32 31 31 30 30 29 29 28 28 27 27 26 26
18
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TABLE D - MARRIED (BOTH SPOUSES EMPLOYED) EFFECTIVE JANUARY 1, 2023
CONTINUED
WEEKLY PAYROLL PERIOD
IF WAGES ARE AND THE TOTAL EXEMPTION CLAIMED ON FORM 89-350 IS:
AT BUT
LEAST LESS 17,000 17,500 18,000 18,500 19,000 19,500 20,000 20,500 21,000 21,500 22,000 22,500 23,000 23,500 24,000 24,500 25,000
THAN
The amount of tax to be withheld is:
610 620
620 630 1
630 640 1 1
640 650 2 1 1
650 660 2 2 1 1
660 670 3 2 2 1 1
670 680 3 3 2 2 1 1
680 690 4 3 3 2 2 1 1 1
690 700 4 4 3 3 2 2 1 1 1
700 710 5 4 4 3 3 2 2 2 1 1
710 720 5 5 4 4 3 3 2 2 2 1 1
720 730 6 5 5 4 4 3 3 3 2 2 1 1
730 740 6 6 5 5 4 4 3 3 3 2 2 1 1
740 750 7 6 6 5 5 4 4 4 3 3 2 2 1 1
750 760 7 7 6 6 5 5 4 4 4 3 3 2 2 1 1
760 770 8 7 7 6 6 5 5 5 4 4 3 3 2 2 1 1
770 780 8 8 7 7 6 6 5 5 5 4 4 3 3 2 2 1 1
780 790 9 8 8 7 7 6 6 6 5 5 4 4 3 3 2 2 1
790 800 9 9 8 8 7 7 6 6 6 5 5 4 4 3 3 2 2
800 810 10 9 9 8 8 7 7 7 6 6 5 5 4 4 3 3 2
810 820 10 10 9 9 8 8 7 7 7 6 6 5 5 4 4 3 3
820 830 11 10 10 9 9 8 8 8 7 7 6 6 5 5 4 4 3
830 840 11 11 10 10 9 9 8 8 8 7 7 6 6 5 5 4 4
840 850 12 11 11 10 10 9 9 9 8 8 7 7 6 6 5 5 4
850 860 12 12 11 11 10 10 9 9 9 8 8 7 7 6 6 5 5
860 870 13 12 12 11 11 10 10 10 9 9 8 8 7 7 6 6 5
870 880 13 13 12 12 11 11 10 10 10 9 9 8 8 7 7 6 6
880 890 14 13 13 12 12 11 11 11 10 10 9 9 8 8 7 7 6
890 900 14 14 13 13 12 12 11 11 11 10 10 9 9 8 8 7 7
900 910 15 14 14 13 13 12 12 12 11 11 10 10 9 9 8 8 7
910 920 15 15 14 14 13 13 12 12 12 11 11 10 10 9 9 8 8
920 930 16 15 15 14 14 13 13 13 12 12 11 11 10 10 9 9 8
930 940 16 16 15 15 14 14 13 13 13 12 12 11 11 10 10 9 9
940 950 17 16 16 15 15 14 14 14 13 13 12 12 11 11 10 10 9
950 960 17 17 16 16 15 15 14 14 14 13 13 12 12 11 11 10 10
960 970 18 17 17 16 16 15 15 15 14 14 13 13 12 12 11 11 10
970 980 18 18 17 17 16 16 15 15 15 14 14 13 13 12 12 11 11
980 990 19 18 18 17 17 16 16 16 15 15 14 14 13 13 12 12 11
990 1,000 19 19 18 18 17 17 16 16 16 15 15 14 14 13 13 12 12
1,000 1,010 20 19 19 18 18 17 17 17 16 16 15 15 14 14 13 13 12
1,010 1,020 20 20 19 19 18 18 17 17 17 16 16 15 15 14 14 13 13
1,020 1,030 21 20 20 19 19 18 18 18 17 17 16 16 15 15 14 14 13
1,030 1,040 21 21 20 20 19 19 18 18 18 17 17 16 16 15 15 14 14
1,040 1,050 22 21 21 20 20 19 19 19 18 18 17 17 16 16 15 15 14
1,050 1,060 22 22 21 21 20 20 19 19 19 18 18 17 17 16 16 15 15
1,060 1,070 23 22 22 21 21 20 20 20 19 19 18 18 17 17 16 16 15
1,070 1,080 23 23 22 22 21 21 20 20 20 19 19 18 18 17 17 16 16
1,080 1,090 24 23 23 22 22 21 21 21 20 20 19 19 18 18 17 17 16
1,090 1,100 24 24 23 23 22 22 21 21 21 20 20 19 19 18 18 17 17
1,100 1,110 25 24 24 23 23 22 22 22 21 21 20 20 19 19 18 18 17
1,110 1,120 25 25 24 24 23 23 22 22 22 21 21 20 20 19 19 18 18
1,120 1,130 26 25 25 24 24 23 23 23 22 22 21 21 20 20 19 19 18
1,130 1,140 26 26 25 25 24 24 23 23 23 22 22 21 21 20 20 19 19
1,140 1,150 27 26 26 25 25 24 24 24 23 23 22 22 21 21 20 20 19
1,150 1,160 27 27 26 26 25 25 24 24 24 23 23 22 22 21 21 20 20
1,160 1,170 28 27 27 26 26 25 25 25 24 24 23 23 22 22 21 21 20
1,170 1,180 28 28 27 27 26 26 25 25 25 24 24 23 23 22 22 21 21
1,180 1,190 29 28 28 27 27 26 26 26 25 25 24 24 23 23 22 22 21
1,190 1,200 29 29 28 28 27 27 26 26 26 25 25 24 24 23 23 22 22
1,200 1,210 30 29 29 28 28 27 27 27 26 26 25 25 24 24 23 23 22
1,210 1,220 30 30 29 29 28 28 27 27 27 26 26 25 25 24 24 23 23
1,220 1,230 31 30 30 29 29 28 28 28 27 27 26 26 25 25 24 24 23
1,230 1,240 31 31 30 30 29 29 28 28 28 27 27 26 26 25 25 24 24
1,240 1,250 32 31 31 30 30 29 29 29 28 28 27 27 26 26 25 25 24
1,250 1,260 32 32 31 31 30 30 29 29 29 28 28 27 27 26 26 25 25
1,260 1,270 33 32 32 31 31 30 30 30 29 29 28 28 27 27 26 26 25
1,270 1,280 33 33 32 32 31 31 30 30 30 29 29 28 28 27 27 26 26
1,280 1,290 34 33 33 32 32 31 31 31 30 30 29 29 28 28 27 27 26
19
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TABLE A - SINGLE EFFECTIVE JANUARY 1, 2023
BI-WEEKLY PAYROLL PERIOD
IF WAGES ARE AND THE TOTAL EXEMPTION CLAIMED ON FORM 89-350 IS:
AT BUT
LEAST LESS 0 6,000 7,500 9,000 10,500 12,000 13,500 15,000 16,500 18,000
THAN
The amount of tax to be withheld is:
460 480
480 500 1
500 520 2
520 540 3
540 560 4
560 580 5
580 600 6
600 620 7
620 640 8
640 660 9
660 680 10
680 700 11
700 720 12
720 740 13 1
740 760 14 2
760 780 15 3
780 800 16 4 1
800 820 17 5 2
820 840 18 6 3 1
840 860 19 7 4 2
860 880 20 8 5 3
880 900 21 9 6 4 1
900 920 22 10 7 5 2
920 940 23 11 8 6 3
940 960 24 12 9 7 4 1
960 980 25 13 10 8 5 2
980 1,000 26 14 11 9 6 3
1,000 1,020 27 15 12 10 7 4 1
1,020 1,040 28 16 13 11 8 5 2
1,040 1,060 29 17 14 12 9 6 3
1,060 1,080 30 18 15 13 10 7 4 1
1,080 1,100 31 19 16 14 11 8 5 2
1,100 1,120 32 20 17 15 12 9 6 3
1,120 1,140 33 21 18 16 13 10 7 4 1
1,140 1,160 34 22 19 17 14 11 8 5 2
1,160 1,180 35 23 20 18 15 12 9 6 3
1,180 1,200 36 24 21 19 16 13 10 7 4 1
1,200 1,220 37 25 22 20 17 14 11 8 5 2
1,220 1,240 38 26 23 21 18 15 12 9 6 3
1,240 1,260 39 27 24 22 19 16 13 10 7 4
1,260 1,280 40 28 25 23 20 17 14 11 8 5
1,280 1,300 41 29 26 24 21 18 15 12 9 6
1,300 1,320 42 30 27 25 22 19 16 13 10 7
1,320 1,340 43 31 28 26 23 20 17 14 11 8
1,340 1,360 44 32 29 27 24 21 18 15 12 9
1,360 1,380 45 33 30 28 25 22 19 16 13 10
1,380 1,400 46 34 31 29 26 23 20 17 14 11
1,400 1,420 47 35 32 30 27 24 21 18 15 12
1,420 1,440 48 36 33 31 28 25 22 19 16 13
1,440 1,460 49 37 34 32 29 26 23 20 17 14
1,460 1,480 50 38 35 33 30 27 24 21 18 15
1,480 1,500 51 39 36 34 31 28 25 22 19 16
1,500 1,520 52 40 37 35 32 29 26 23 20 17
1,520 1,540 53 41 38 36 33 30 27 24 21 18
1,540 1,560 54 42 39 37 34 31 28 25 22 19
1,560 1,580 55 43 40 38 35 32 29 26 23 20
1,580 1,600 56 44 41 39 36 33 30 27 24 21
1,600 1,620 57 45 42 40 37 34 31 28 25 22
1,620 1,640 58 46 43 41 38 35 32 29 26 23
1,640 1,660 59 47 44 42 39 36 33 30 27 24
1,660 1,680 60 48 45 43 40 37 34 31 28 25
1,680 1,700 61 49 46 44 41 38 35 32 29 26
1,700 1,720 62 50 47 45 42 39 36 33 30 27
1,720 1,740 63 51 48 46 43 40 37 34 31 28
1,740 1,760 64 52 49 47 44 41 38 35 32 29
1,760 1,780 65 53 50 48 45 42 39 36 33 30
1,780 1,800 66 54 51 49 46 43 40 37 34 31
1,800 1,820 67 55 52 50 47 44 41 38 35 32
1,820 1,840 68 56 53 51 48 45 42 39 36 33
1,840 1,860 69 57 54 52 49 46 43 40 37 34
1,860 1,880 70 58 55 53 50 47 44 41 38 35
1,880 1,900 71 59 56 54 51 48 45 42 39 36
20
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TABLE B - HEAD OF FAMILY EFFECTIVE JANUARY 1, 2023
BI-WEEKLY PAYROLL PERIOD
IF WAGES ARE AND THE TOTAL EXEMPTION CLAIMED ON FORM 89-350 IS:
AT BUT
LEAST LESS 0 9,500 11,000 12,500 14,000 15,500 17,000 18,500 20,000 21,500 23,000
THAN
The amount of tax to be withheld is:
500 520
520 540 1
540 560 2
560 580 3
580 600 4
600 620 5
620 640 6
640 660 7
660 680 8
680 700 9
700 720 10
720 740 11
740 760 12
760 780 13
780 800 14
800 820 15
820 840 16
840 860 17
860 880 18
880 900 19
900 920 20 1
920 940 21 2
940 960 22 3 1
960 980 23 4 2
980 1,000 24 5 3
1,000 1,020 25 6 4 1
1,020 1,040 26 7 5 2
1,040 1,060 27 8 6 3
1,060 1,080 28 9 7 4 1
1,080 1,100 29 10 8 5 2
1,100 1,120 30 11 9 6 3
1,120 1,140 31 12 10 7 4 1
1,140 1,160 32 13 11 8 5 2
1,160 1,180 33 14 12 9 6 3
1,180 1,200 34 15 13 10 7 4 1
1,200 1,220 35 16 14 11 8 5 2
1,220 1,240 36 17 15 12 9 6 3
1,240 1,260 37 18 16 13 10 7 4 1
1,260 1,280 38 19 17 14 11 8 5 2
1,280 1,300 39 20 18 15 12 9 6 3
1,300 1,320 40 21 19 16 13 10 7 4 1
1,320 1,340 41 22 20 17 14 11 8 5 2
1,340 1,360 42 23 21 18 15 12 9 6 3
1,360 1,380 43 24 22 19 16 13 10 7 4 1
1,380 1,400 44 25 23 20 17 14 11 8 5 2
1,400 1,420 45 26 24 21 18 15 12 9 6 3 1
1,420 1,440 46 27 25 22 19 16 13 10 7 4 2
1,440 1,460 47 28 26 23 20 17 14 11 8 5 3
1,460 1,480 48 29 27 24 21 18 15 12 9 6 4
1,480 1,500 49 30 28 25 22 19 16 13 10 7 5
1,500 1,520 50 31 29 26 23 20 17 14 11 8 6
1,520 1,540 51 32 30 27 24 21 18 15 12 9 7
1,540 1,560 52 33 31 28 25 22 19 16 13 10 8
1,560 1,580 53 34 32 29 26 23 20 17 14 11 9
1,580 1,600 54 35 33 30 27 24 21 18 15 12 10
1,600 1,620 55 36 34 31 28 25 22 19 16 13 11
1,620 1,640 56 37 35 32 29 26 23 20 17 14 12
1,640 1,660 57 38 36 33 30 27 24 21 18 15 13
1,660 1,680 58 39 37 34 31 28 25 22 19 16 14
1,680 1,700 59 40 38 35 32 29 26 23 20 17 15
1,700 1,720 60 41 39 36 33 30 27 24 21 18 16
1,720 1,740 61 42 40 37 34 31 28 25 22 19 17
1,740 1,760 62 43 41 38 35 32 29 26 23 20 18
1,760 1,780 63 44 42 39 36 33 30 27 24 21 19
1,780 1,800 64 45 43 40 37 34 31 28 25 22 20
1,800 1,820 65 46 44 41 38 35 32 29 26 23 21
1,820 1,840 66 47 45 42 39 36 33 30 27 24 22
1,840 1,860 67 48 46 43 40 37 34 31 28 25 23
1,860 1,880 68 49 47 44 41 38 35 32 29 26 24
1,880 1,900 69 50 48 45 42 39 36 33 30 27 25
1,900 1,920 70 51 49 46 43 40 37 34 31 28 26
1,920 1,940 71 52 50 47 44 41 38 35 32 29 27
21
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TABLE C - MARRIED (SPOUSE NOT EMPLOYED) EFFECTIVE JANUARY 1, 2023
BI-WEEKLY PAYROLL PERIOD
IF WAGES ARE AND THE TOTAL EXEMPTION CLAIMED ON FORM 89-350 IS:
AT BUT
LEAST LESS 0 12,000 13,500 15,000 16,500 18,000 19,500 21,000 22,500 24,000 25,500
THAN
The amount of tax to be withheld is:
560 580
580 600 1
600 620 2
620 640 3
640 660 4
660 680 5
680 700 6
700 720 7
720 740 8
740 760 9
760 780 10
780 800 11
800 820 12
820 840 13
840 860 14
860 880 15
880 900 16
900 920 17
920 940 18
940 960 19
960 980 20
980 1,000 21
1,000 1,020 22
1,020 1,040 23
1,040 1,060 24 1
1,060 1,080 25 2
1,080 1,100 26 3
1,100 1,120 27 4 1
1,120 1,140 28 5 2
1,140 1,160 29 6 3 1
1,160 1,180 30 7 4 2
1,180 1,200 31 8 5 3
1,200 1,220 32 9 6 4 1
1,220 1,240 33 10 7 5 2
1,240 1,260 34 11 8 6 3
1,260 1,280 35 12 9 7 4 1
1,280 1,300 36 13 10 8 5 2
1,300 1,320 37 14 11 9 6 3
1,320 1,340 38 15 12 10 7 4 1
1,340 1,360 39 16 13 11 8 5 2
1,360 1,380 40 17 14 12 9 6 3
1,380 1,400 41 18 15 13 10 7 4 1
1,400 1,420 42 19 16 14 11 8 5 2
1,420 1,440 43 20 17 15 12 9 6 3
1,440 1,460 44 21 18 16 13 10 7 4 1
1,460 1,480 45 22 19 17 14 11 8 5 2
1,480 1,500 46 23 20 18 15 12 9 6 3
1,500 1,520 47 24 21 19 16 13 10 7 4 1
1,520 1,540 48 25 22 20 17 14 11 8 5 2
1,540 1,560 49 26 23 21 18 15 12 9 6 3
1,560 1,580 50 27 24 22 19 16 13 10 7 4 1
1,580 1,600 51 28 25 23 20 17 14 11 8 5 2
1,600 1,620 52 29 26 24 21 18 15 12 9 6 3
1,620 1,640 53 30 27 25 22 19 16 13 10 7 4
1,640 1,660 54 31 28 26 23 20 17 14 11 8 5
1,660 1,680 55 32 29 27 24 21 18 15 12 9 6
1,680 1,700 56 33 30 28 25 22 19 16 13 10 7
1,700 1,720 57 34 31 29 26 23 20 17 14 11 8
1,720 1,740 58 35 32 30 27 24 21 18 15 12 9
1,740 1,760 59 36 33 31 28 25 22 19 16 13 10
1,760 1,780 60 37 34 32 29 26 23 20 17 14 11
1,780 1,800 61 38 35 33 30 27 24 21 18 15 12
1,800 1,820 62 39 36 34 31 28 25 22 19 16 13
1,820 1,840 63 40 37 35 32 29 26 23 20 17 14
1,840 1,860 64 41 38 36 33 30 27 24 21 18 15
1,860 1,880 65 42 39 37 34 31 28 25 22 19 16
1,880 1,900 66 43 40 38 35 32 29 26 23 20 17
1,900 1,920 67 44 41 39 36 33 30 27 24 21 18
1,920 1,940 68 45 42 40 37 34 31 28 25 22 19
1,940 1,960 69 46 43 41 38 35 32 29 26 23 20
1,960 1,980 70 47 44 42 39 36 33 30 27 24 21
1,980 2,000 71 48 45 43 40 37 34 31 28 25 22
22
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TABLE D - MARRIED (BOTH SPOUSES EMPLOYED) EFFECTIVE JANUARY 1, 2023
BI-WEEKLY PAYROLL PERIOD
IF WAGES ARE AND THE TOTAL EXEMPTION CLAIMED ON FORM 89-350 IS:
AT BUT
LEAST LESS 0 500 1,000 1,500 2,000 2,500 3,000 3,500 4,000 4,500 5,000 5,500 6,000 6,500 7,000 7,500 8,000
THAN
The amount of tax to be withheld is:
540 560
560 580
580 600 1
600 620 2 1 1
620 640 3 2 2 1
640 660 4 3 3 2 1
660 680 5 4 4 3 2 1
680 700 6 5 5 4 3 2 1
700 720 7 6 6 5 4 3 2 1
720 740 8 7 7 6 5 4 3 2 1
740 760 9 8 8 7 6 5 4 3 2 1
760 780 10 9 9 8 7 6 5 4 3 2 1
780 800 11 10 10 9 8 7 6 5 4 3 2 1
800 820 12 11 11 10 9 8 7 6 5 4 3 2 1
820 840 13 12 12 11 10 9 8 7 6 5 4 3 2 1
840 860 14 13 13 12 11 10 9 8 7 6 5 4 3 2 1
860 880 15 14 14 13 12 11 10 9 8 7 6 5 4 3 2 1
880 900 16 15 15 14 13 12 11 10 9 8 7 6 5 4 3 2 1
900 920 17 16 16 15 14 13 12 11 10 9 8 7 6 5 4 3 2
920 940 18 17 17 16 15 14 13 12 11 10 9 8 7 6 5 4 3
940 960 19 18 18 17 16 15 14 13 12 11 10 9 8 7 6 5 4
960 980 20 19 19 18 17 16 15 14 13 12 11 10 9 8 7 6 5
980 1,000 21 20 20 19 18 17 16 15 14 13 12 11 10 9 8 7 6
1,000 1,020 22 21 21 20 19 18 17 16 15 14 13 12 11 10 9 8 7
1,020 1,040 23 22 22 21 20 19 18 17 16 15 14 13 12 11 10 9 8
1,040 1,060 24 23 23 22 21 20 19 18 17 16 15 14 13 12 11 10 9
1,060 1,080 25 24 24 23 22 21 20 19 18 17 16 15 14 13 12 11 10
1,080 1,100 26 25 25 24 23 22 21 20 19 18 17 16 15 14 13 12 11
1,100 1,120 27 26 26 25 24 23 22 21 20 19 18 17 16 15 14 13 12
1,120 1,140 28 27 27 26 25 24 23 22 21 20 19 18 17 16 15 14 13
1,140 1,160 29 28 28 27 26 25 24 23 22 21 20 19 18 17 16 15 14
1,160 1,180 30 29 29 28 27 26 25 24 23 22 21 20 19 18 17 16 15
1,180 1,200 31 30 30 29 28 27 26 25 24 23 22 21 20 19 18 17 16
1,200 1,220 32 31 31 30 29 28 27 26 25 24 23 22 21 20 19 18 17
1,220 1,240 33 32 32 31 30 29 28 27 26 25 24 23 22 21 20 19 18
1,240 1,260 34 33 33 32 31 30 29 28 27 26 25 24 23 22 21 20 19
1,260 1,280 35 34 34 33 32 31 30 29 28 27 26 25 24 23 22 21 20
1,280 1,300 36 35 35 34 33 32 31 30 29 28 27 26 25 24 23 22 21
1,300 1,320 37 36 36 35 34 33 32 31 30 29 28 27 26 25 24 23 22
1,320 1,340 38 37 37 36 35 34 33 32 31 30 29 28 27 26 25 24 23
1,340 1,360 39 38 38 37 36 35 34 33 32 31 30 29 28 27 26 25 24
1,360 1,380 40 39 39 38 37 36 35 34 33 32 31 30 29 28 27 26 25
1,380 1,400 41 40 40 39 38 37 36 35 34 33 32 31 30 29 28 27 26
1,400 1,420 42 41 41 40 39 38 37 36 35 34 33 32 31 30 29 28 27
1,420 1,440 43 42 42 41 40 39 38 37 36 35 34 33 32 31 30 29 28
1,440 1,460 44 43 43 42 41 40 39 38 37 36 35 34 33 32 31 30 29
1,460 1,480 45 44 44 43 42 41 40 39 38 37 36 35 34 33 32 31 30
1,480 1,500 46 45 45 44 43 42 41 40 39 38 37 36 35 34 33 32 31
1,500 1,520 47 46 46 45 44 43 42 41 40 39 38 37 36 35 34 33 32
1,520 1,540 48 47 47 46 45 44 43 42 41 40 39 38 37 36 35 34 33
1,540 1,560 49 48 48 47 46 45 44 43 42 41 40 39 38 37 36 35 34
1,560 1,580 50 49 49 48 47 46 45 44 43 42 41 40 39 38 37 36 35
1,580 1,600 51 50 50 49 48 47 46 45 44 43 42 41 40 39 38 37 36
1,600 1,620 52 51 51 50 49 48 47 46 45 44 43 42 41 40 39 38 37
1,620 1,640 53 52 52 51 50 49 48 47 46 45 44 43 42 41 40 39 38
1,640 1,660 54 53 53 52 51 50 49 48 47 46 45 44 43 42 41 40 39
1,660 1,680 55 54 54 53 52 51 50 49 48 47 46 45 44 43 42 41 40
1,680 1,700 56 55 55 54 53 52 51 50 49 48 47 46 45 44 43 42 41
1,700 1,720 57 56 56 55 54 53 52 51 50 49 48 47 46 45 44 43 42
1,720 1,740 58 57 57 56 55 54 53 52 51 50 49 48 47 46 45 44 43
1,740 1,760 59 58 58 57 56 55 54 53 52 51 50 49 48 47 46 45 44
1,760 1,780 60 59 59 58 57 56 55 54 53 52 51 50 49 48 47 46 45
1,780 1,800 61 60 60 59 58 57 56 55 54 53 52 51 50 49 48 47 46
1,800 1,820 62 61 61 60 59 58 57 56 55 54 53 52 51 50 49 48 47
1,820 1,840 63 62 62 61 60 59 58 57 56 55 54 53 52 51 50 49 48
1,840 1,860 64 63 63 62 61 60 59 58 57 56 55 54 53 52 51 50 49
1,860 1,880 65 64 64 63 62 61 60 59 58 57 56 55 54 53 52 51 50
1,880 1,900 66 65 65 64 63 62 61 60 59 58 57 56 55 54 53 52 51
23
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TABLE D - MARRIED (BOTH SPOUSES EMPLOYED) EFFECTIVE JANUARY 1, 2023
CONTINUED
BI-WEEKLY PAYROLL PERIOD
IF WAGES ARE AND THE TOTAL EXEMPTION CLAIMED ON FORM 89-350 IS:
AT BUT
LEAST LESS 8,500 9,000 9,500 10,000 10,500 11,000 11,500 12,000 12,500 13,000 13,500 14,000 14,500 15,000 15,500 16,000 16,500
THAN
The amount of tax to be withheld is:
880 900
900 920 1
920 940 2 1
940 960 3 2 1
960 980 4 3 2 1
980 1,000 5 4 3 2 1
1,000 1,020 6 5 4 3 2 1
1,020 1,040 7 6 5 4 3 2 1
1,040 1,060 8 7 6 5 4 3 2 1
1,060 1,080 9 8 7 6 5 4 3 2 1
1,080 1,100 10 9 8 7 6 5 4 3 2 1
1,100 1,120 11 10 9 8 7 6 5 4 3 2 1 1
1,120 1,140 12 11 10 9 8 7 6 5 4 3 2 2 1
1,140 1,160 13 12 11 10 9 8 7 6 5 4 3 3 2 1
1,160 1,180 14 13 12 11 10 9 8 7 6 5 4 4 3 2 1
1,180 1,200 15 14 13 12 11 10 9 8 7 6 5 5 4 3 2 1
1,200 1,220 16 15 14 13 12 11 10 9 8 7 6 6 5 4 3 2 1
1,220 1,240 17 16 15 14 13 12 11 10 9 8 7 7 6 5 4 3 2
1,240 1,260 18 17 16 15 14 13 12 11 10 9 8 8 7 6 5 4 3
1,260 1,280 19 18 17 16 15 14 13 12 11 10 9 9 8 7 6 5 4
1,280 1,300 20 19 18 17 16 15 14 13 12 11 10 10 9 8 7 6 5
1,300 1,320 21 20 19 18 17 16 15 14 13 12 11 11 10 9 8 7 6
1,320 1,340 22 21 20 19 18 17 16 15 14 13 12 12 11 10 9 8 7
1,340 1,360 23 22 21 20 19 18 17 16 15 14 13 13 12 11 10 9 8
1,360 1,380 24 23 22 21 20 19 18 17 16 15 14 14 13 12 11 10 9
1,380 1,400 25 24 23 22 21 20 19 18 17 16 15 15 14 13 12 11 10
1,400 1,420 26 25 24 23 22 21 20 19 18 17 16 16 15 14 13 12 11
1,420 1,440 27 26 25 24 23 22 21 20 19 18 17 17 16 15 14 13 12
1,440 1,460 28 27 26 25 24 23 22 21 20 19 18 18 17 16 15 14 13
1,460 1,480 29 28 27 26 25 24 23 22 21 20 19 19 18 17 16 15 14
1,480 1,500 30 29 28 27 26 25 24 23 22 21 20 20 19 18 17 16 15
1,500 1,520 31 30 29 28 27 26 25 24 23 22 21 21 20 19 18 17 16
1,520 1,540 32 31 30 29 28 27 26 25 24 23 22 22 21 20 19 18 17
1,540 1,560 33 32 31 30 29 28 27 26 25 24 23 23 22 21 20 19 18
1,560 1,580 34 33 32 31 30 29 28 27 26 25 24 24 23 22 21 20 19
1,580 1,600 35 34 33 32 31 30 29 28 27 26 25 25 24 23 22 21 20
1,600 1,620 36 35 34 33 32 31 30 29 28 27 26 26 25 24 23 22 21
1,620 1,640 37 36 35 34 33 32 31 30 29 28 27 27 26 25 24 23 22
1,640 1,660 38 37 36 35 34 33 32 31 30 29 28 28 27 26 25 24 23
1,660 1,680 39 38 37 36 35 34 33 32 31 30 29 29 28 27 26 25 24
1,680 1,700 40 39 38 37 36 35 34 33 32 31 30 30 29 28 27 26 25
1,700 1,720 41 40 39 38 37 36 35 34 33 32 31 31 30 29 28 27 26
1,720 1,740 42 41 40 39 38 37 36 35 34 33 32 32 31 30 29 28 27
1,740 1,760 43 42 41 40 39 38 37 36 35 34 33 33 32 31 30 29 28
1,760 1,780 44 43 42 41 40 39 38 37 36 35 34 34 33 32 31 30 29
1,780 1,800 45 44 43 42 41 40 39 38 37 36 35 35 34 33 32 31 30
1,800 1,820 46 45 44 43 42 41 40 39 38 37 36 36 35 34 33 32 31
1,820 1,840 47 46 45 44 43 42 41 40 39 38 37 37 36 35 34 33 32
1,840 1,860 48 47 46 45 44 43 42 41 40 39 38 38 37 36 35 34 33
1,860 1,880 49 48 47 46 45 44 43 42 41 40 39 39 38 37 36 35 34
1,880 1,900 50 49 48 47 46 45 44 43 42 41 40 40 39 38 37 36 35
1,900 1,920 51 50 49 48 47 46 45 44 43 42 41 41 40 39 38 37 36
1,920 1,940 52 51 50 49 48 47 46 45 44 43 42 42 41 40 39 38 37
1,940 1,960 53 52 51 50 49 48 47 46 45 44 43 43 42 41 40 39 38
1,960 1,980 54 53 52 51 50 49 48 47 46 45 44 44 43 42 41 40 39
1,980 2,000 55 54 53 52 51 50 49 48 47 46 45 45 44 43 42 41 40
2,000 2,020 56 55 54 53 52 51 50 49 48 47 46 46 45 44 43 42 41
2,020 2,040 57 56 55 54 53 52 51 50 49 48 47 47 46 45 44 43 42
2,040 2,060 58 57 56 55 54 53 52 51 50 49 48 48 47 46 45 44 43
2,060 2,080 59 58 57 56 55 54 53 52 51 50 49 49 48 47 46 45 44
2,080 2,100 60 59 58 57 56 55 54 53 52 51 50 50 49 48 47 46 45
2,100 2,120 61 60 59 58 57 56 55 54 53 52 51 51 50 49 48 47 46
2,120 2,140 62 61 60 59 58 57 56 55 54 53 52 52 51 50 49 48 47
2,140 2,160 63 62 61 60 59 58 57 56 55 54 53 53 52 51 50 49 48
2,160 2,180 64 63 62 61 60 59 58 57 56 55 54 54 53 52 51 50 49
2,180 2,200 65 64 63 62 61 60 59 58 57 56 55 55 54 53 52 51 50
2,200 2,220 66 65 64 63 62 61 60 59 58 57 56 56 55 54 53 52 51
2,220 2,240 67 66 65 64 63 62 61 60 59 58 57 57 56 55 54 53 52
24
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TABLE D - MARRIED (BOTH SPOUSES EMPLOYED) EFFECTIVE JANUARY 1, 2023
CONTINUED
BI-WEEKLY PAYROLL PERIOD
IF WAGES ARE AND THE TOTAL EXEMPTION CLAIMED ON FORM 89-350 IS:
AT BUT
LEAST LESS 17,000 17,500 18,000 18,500 19,000 19,500 20,000 20,500 21,000 21,500 22,000 22,500 23,000 23,500 24,000 24,500 25,000
THAN
The amount of tax to be withheld is:
1,200 1,220
1,220 1,240 1
1,240 1,260 2 1
1,260 1,280 3 2 1
1,280 1,300 4 3 2 1
1,300 1,320 5 4 3 2 1
1,320 1,340 6 5 4 3 2 1
1,340 1,360 7 6 5 4 3 2 1
1,360 1,380 8 7 6 5 4 3 2 1
1,380 1,400 9 8 7 6 5 4 3 2 1
1,400 1,420 10 9 8 7 6 5 4 3 2 1
1,420 1,440 11 10 9 8 7 6 5 4 3 2 1
1,440 1,460 12 11 10 9 8 7 6 5 4 3 2 1
1,460 1,480 13 12 11 10 9 8 7 6 5 4 3 2 1
1,480 1,500 14 13 12 11 10 9 8 7 6 5 4 3 2 1
1,500 1,520 15 14 13 12 11 10 9 8 7 6 5 4 3 2 1
1,520 1,540 16 15 14 13 12 11 10 9 8 7 6 5 4 3 2 1
1,540 1,560 17 16 15 14 13 12 11 10 9 8 7 6 5 4 3 2 1
1,560 1,580 18 17 16 15 14 13 12 11 10 9 8 7 6 5 4 3 2
1,580 1,600 19 18 17 16 15 14 13 12 11 10 9 8 7 6 5 4 3
1,600 1,620 20 19 18 17 16 15 14 13 12 11 10 9 8 7 6 5 4
1,620 1,640 21 20 19 18 17 16 15 14 13 12 11 10 9 8 7 6 5
1,640 1,660 22 21 20 19 18 17 16 15 14 13 12 11 10 9 8 7 6
1,660 1,680 23 22 21 20 19 18 17 16 15 14 13 12 11 10 9 8 7
1,680 1,700 24 23 22 21 20 19 18 17 16 15 14 13 12 11 10 9 8
1,700 1,720 25 24 23 22 21 20 19 18 17 16 15 14 13 12 11 10 9
1,720 1,740 26 25 24 23 22 21 20 19 18 17 16 15 14 13 12 11 10
1,740 1,760 27 26 25 24 23 22 21 20 19 18 17 16 15 14 13 12 11
1,760 1,780 28 27 26 25 24 23 22 21 20 19 18 17 16 15 14 13 12
1,780 1,800 29 28 27 26 25 24 23 22 21 20 19 18 17 16 15 14 13
1,800 1,820 30 29 28 27 26 25 24 23 22 21 20 19 18 17 16 15 14
1,820 1,840 31 30 29 28 27 26 25 24 23 22 21 20 19 18 17 16 15
1,840 1,860 32 31 30 29 28 27 26 25 24 23 22 21 20 19 18 17 16
1,860 1,880 33 32 31 30 29 28 27 26 25 24 23 22 21 20 19 18 17
1,880 1,900 34 33 32 31 30 29 28 27 26 25 24 23 22 21 20 19 18
1,900 1,920 35 34 33 32 31 30 29 28 27 26 25 24 23 22 21 20 19
1,920 1,940 36 35 34 33 32 31 30 29 28 27 26 25 24 23 22 21 20
1,940 1,960 37 36 35 34 33 32 31 30 29 28 27 26 25 24 23 22 21
1,960 1,980 38 37 36 35 34 33 32 31 30 29 28 27 26 25 24 23 22
1,980 2,000 39 38 37 36 35 34 33 32 31 30 29 28 27 26 25 24 23
2,000 2,020 40 39 38 37 36 35 34 33 32 31 30 29 28 27 26 25 24
2,020 2,040 41 40 39 38 37 36 35 34 33 32 31 30 29 28 27 26 25
2,040 2,060 42 41 40 39 38 37 36 35 34 33 32 31 30 29 28 27 26
2,060 2,080 43 42 41 40 39 38 37 36 35 34 33 32 31 30 29 28 27
2,080 2,100 44 43 42 41 40 39 38 37 36 35 34 33 32 31 30 29 28
2,100 2,120 45 44 43 42 41 40 39 38 37 36 35 34 33 32 31 30 29
2,120 2,140 46 45 44 43 42 41 40 39 38 37 36 35 34 33 32 31 30
2,140 2,160 47 46 45 44 43 42 41 40 39 38 37 36 35 34 33 32 31
2,160 2,180 48 47 46 45 44 43 42 41 40 39 38 37 36 35 34 33 32
2,180 2,200 49 48 47 46 45 44 43 42 41 40 39 38 37 36 35 34 33
2,200 2,220 50 49 48 47 46 45 44 43 42 41 40 39 38 37 36 35 34
2,220 2,240 51 50 49 48 47 46 45 44 43 42 41 40 39 38 37 36 35
2,240 2,260 52 51 50 49 48 47 46 45 44 43 42 41 40 39 38 37 36
2,260 2,280 53 52 51 50 49 48 47 46 45 44 43 42 41 40 39 38 37
2,280 2,300 54 53 52 51 50 49 48 47 46 45 44 43 42 41 40 39 38
2,300 2,320 55 54 53 52 51 50 49 48 47 46 45 44 43 42 41 40 39
2,320 2,340 56 55 54 53 52 51 50 49 48 47 46 45 44 43 42 41 40
2,340 2,360 57 56 55 54 53 52 51 50 49 48 47 46 45 44 43 42 41
2,360 2,380 58 57 56 55 54 53 52 51 50 49 48 47 46 45 44 43 42
2,380 2,400 59 58 57 56 55 54 53 52 51 50 49 48 47 46 45 44 43
2,400 2,420 60 59 58 57 56 55 54 53 52 51 50 49 48 47 46 45 44
2,420 2,440 61 60 59 58 57 56 55 54 53 52 51 50 49 48 47 46 45
2,440 2,460 62 61 60 59 58 57 56 55 54 53 52 51 50 49 48 47 46
2,460 2,480 63 62 61 60 59 58 57 56 55 54 53 52 51 50 49 48 47
2,480 2,500 64 63 62 61 60 59 58 57 56 55 54 53 52 51 50 49 48
2,500 2,520 65 64 63 62 61 60 59 58 57 56 55 54 53 52 51 50 49
2,520 2,540 66 65 64 63 62 61 60 59 58 57 56 55 54 53 52 51 50
2,540 2,560 67 66 65 64 63 62 61 60 59 58 57 56 55 54 53 52 51
25
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TABLE A - SINGLE EFFECTIVE JANUARY 1, 2023
SEMI-MONTHLY PAYROLL PERIOD
IF WAGES ARE AND THE TOTAL EXEMPTION CLAIMED ON FORM 89-350 IS:
AT BUT
LEAST LESS 0 6,000 7,500 9,000 10,500 12,000 13,500 15,000 16,500 18,000
THAN
The amount of tax to be withheld is:
520 540 1
540 560 2
560 580 3
580 600 4
600 620 5
620 640 6
640 660 7
660 680 8
680 700 9
700 720 10
720 740 11
740 760 12
760 780 13
780 800 14 1
800 820 15 2
820 840 16 3
840 860 17 4 1
860 880 18 5 2
880 900 19 6 3
900 920 20 7 4 1
920 940 21 8 5 2
940 960 22 9 6 3
960 980 23 10 7 4 1
980 1,000 24 11 8 5 2
1,000 1,020 25 12 9 6 3
1,020 1,040 26 13 10 7 4 1
1,040 1,060 27 14 11 8 5 2
1,060 1,080 28 15 12 9 6 3
1,080 1,100 29 16 13 10 7 4 1
1,100 1,120 30 17 14 11 8 5 2
1,120 1,140 31 18 15 12 9 6 3
1,140 1,160 32 19 16 13 10 7 4 1
1,160 1,180 33 20 17 14 11 8 5 2
1,180 1,200 34 21 18 15 12 9 6 3
1,200 1,220 35 22 19 16 13 10 7 4 1
1,220 1,240 36 23 20 17 14 11 8 5 2
1,240 1,260 37 24 21 18 15 12 9 6 3
1,260 1,280 38 25 22 19 16 13 10 7 4
1,280 1,300 39 26 23 20 17 14 11 8 5 1
1,300 1,320 40 27 24 21 18 15 12 9 6 2
1,320 1,340 41 28 25 22 19 16 13 10 7 3
1,340 1,360 42 29 26 23 20 17 14 11 8 4
1,360 1,380 43 30 27 24 21 18 15 12 9 5
1,380 1,400 44 31 28 25 22 19 16 13 10 6
1,400 1,420 45 32 29 26 23 20 17 14 11 7
1,420 1,440 46 33 30 27 24 21 18 15 12 8
1,440 1,460 47 34 31 28 25 22 19 16 13 9
1,460 1,480 48 35 32 29 26 23 20 17 14 10
1,480 1,500 49 36 33 30 27 24 21 18 15 11
1,500 1,520 50 37 34 31 28 25 22 19 16 12
1,520 1,540 51 38 35 32 29 26 23 20 17 13
1,540 1,560 52 39 36 33 30 27 24 21 18 14
1,560 1,580 53 40 37 34 31 28 25 22 19 15
1,580 1,600 54 41 38 35 32 29 26 23 20 16
1,600 1,620 55 42 39 36 33 30 27 24 21 17
1,620 1,640 56 43 40 37 34 31 28 25 22 18
1,640 1,660 57 44 41 38 35 32 29 26 23 19
1,660 1,680 58 45 42 39 36 33 30 27 24 20
1,680 1,700 59 46 43 40 37 34 31 28 25 21
1,700 1,720 60 47 44 41 38 35 32 29 26 22
1,720 1,740 61 48 45 42 39 36 33 30 27 23
1,740 1,760 62 49 46 43 40 37 34 31 28 24
1,760 1,780 63 50 47 44 41 38 35 32 29 25
1,780 1,800 64 51 48 45 42 39 36 33 30 26
1,800 1,820 65 52 49 46 43 40 37 34 31 27
1,820 1,840 66 53 50 47 44 41 38 35 32 28
1,840 1,860 67 54 51 48 45 42 39 36 33 29
1,860 1,880 68 55 52 49 46 43 40 37 34 30
1,880 1,900 69 56 53 50 47 44 41 38 35 31
1,900 1,920 70 57 54 51 48 45 42 39 36 32
26
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TABLE B - HEAD OF FAMILY EFFECTIVE JANUARY 1, 2023
SEMI-MONTHLY PAYROLL PERIOD
IF WAGES ARE AND THE TOTAL EXEMPTION CLAIMED ON FORM 89-350 IS:
AT BUT
LEAST LESS 0 9,500 11,000 12,500 14,000 15,500 17,000 18,500 20,000 21,500 23,000
THAN
The amount of tax to be withheld is:
560 580 1
580 600 2
600 620 3
620 640 4
640 660 5
660 680 6
680 700 7
700 720 8
720 740 9
740 760 10
760 780 11
780 800 12
800 820 13
820 840 14
840 860 15
860 880 16
880 900 17
900 920 18
920 940 19
940 960 20
960 980 21 1
980 1,000 22 2
1,000 1,020 23 3
1,020 1,040 24 4 1
1,040 1,060 25 5 2
1,060 1,080 26 6 3
1,080 1,100 27 7 4 1
1,100 1,120 28 8 5 2
1,120 1,140 29 9 6 3
1,140 1,160 30 10 7 4
1,160 1,180 31 11 8 5 1
1,180 1,200 32 12 9 6 2
1,200 1,220 33 13 10 7 3
1,220 1,240 34 14 11 8 4 1
1,240 1,260 35 15 12 9 5 2
1,260 1,280 36 16 13 10 6 3
1,280 1,300 37 17 14 11 7 4 1
1,300 1,320 38 18 15 12 8 5 2
1,320 1,340 39 19 16 13 9 6 3
1,340 1,360 40 20 17 14 10 7 4 1
1,360 1,380 41 21 18 15 11 8 5 2
1,380 1,400 42 22 19 16 12 9 6 3
1,400 1,420 43 23 20 17 13 10 7 4 1
1,420 1,440 44 24 21 18 14 11 8 5 2
1,440 1,460 45 25 22 19 15 12 9 6 3
1,460 1,480 46 26 23 20 16 13 10 7 4 1
1,480 1,500 47 27 24 21 17 14 11 8 5 2
1,500 1,520 48 28 25 22 18 15 12 9 6 3
1,520 1,540 49 29 26 23 19 16 13 10 7 4 1
1,540 1,560 50 30 27 24 20 17 14 11 8 5 2
1,560 1,580 51 31 28 25 21 18 15 12 9 6 3
1,580 1,600 52 32 29 26 22 19 16 13 10 7 4
1,600 1,620 53 33 30 27 23 20 17 14 11 8 5
1,620 1,640 54 34 31 28 24 21 18 15 12 9 6
1,640 1,660 55 35 32 29 25 22 19 16 13 10 7
1,660 1,680 56 36 33 30 26 23 20 17 14 11 8
1,680 1,700 57 37 34 31 27 24 21 18 15 12 9
1,700 1,720 58 38 35 32 28 25 22 19 16 13 10
1,720 1,740 59 39 36 33 29 26 23 20 17 14 11
1,740 1,760 60 40 37 34 30 27 24 21 18 15 12
1,760 1,780 61 41 38 35 31 28 25 22 19 16 13
1,780 1,800 62 42 39 36 32 29 26 23 20 17 14
1,800 1,820 63 43 40 37 33 30 27 24 21 18 15
1,820 1,840 64 44 41 38 34 31 28 25 22 19 16
1,840 1,860 65 45 42 39 35 32 29 26 23 20 17
1,860 1,880 66 46 43 40 36 33 30 27 24 21 18
1,880 1,900 67 47 44 41 37 34 31 28 25 22 19
1,900 1,920 68 48 45 42 38 35 32 29 26 23 20
1,920 1,940 69 49 46 43 39 36 33 30 27 24 21
1,940 1,960 70 50 47 44 40 37 34 31 28 25 22
27
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TABLE C - MARRIED (SPOUSE NOT EMPLOYED) EFFECTIVE JANUARY 1, 2023
SEMI-MONTHLY PAYROLL PERIOD
IF WAGES ARE AND THE TOTAL EXEMPTION CLAIMED ON FORM 89-350 IS:
AT BUT
LEAST LESS 0 12,000 13,500 15,000 16,500 18,000 19,500 21,000 22,500 24,000 25,500
THAN
The amount of tax to be withheld is:
600 620
620 640 1
640 660 2
660 680 3
680 700 4
700 720 5
720 740 6
740 760 7
760 780 8
780 800 9
800 820 10
820 840 11
840 860 12
860 880 13
880 900 14
900 920 15
920 940 16
940 960 17
960 980 18
980 1,000 19
1,000 1,020 20
1,020 1,040 21
1,040 1,060 22
1,060 1,080 23
1,080 1,100 24
1,100 1,120 25
1,120 1,140 26 1
1,140 1,160 27 2
1,160 1,180 28 3
1,180 1,200 29 4 1
1,200 1,220 30 5 2
1,220 1,240 31 6 3
1,240 1,260 32 7 4 1
1,260 1,280 33 8 5 2
1,280 1,300 34 9 6 3
1,300 1,320 35 10 7 4 1
1,320 1,340 36 11 8 5 2
1,340 1,360 37 12 9 6 3
1,360 1,380 38 13 10 7 4 1
1,380 1,400 39 14 11 8 5 2
1,400 1,420 40 15 12 9 6 3
1,420 1,440 41 16 13 10 7 4
1,440 1,460 42 17 14 11 8 5 1
1,460 1,480 43 18 15 12 9 6 2
1,480 1,500 44 19 16 13 10 7 3
1,500 1,520 45 20 17 14 11 8 4 1
1,520 1,540 46 21 18 15 12 9 5 2
1,540 1,560 47 22 19 16 13 10 6 3
1,560 1,580 48 23 20 17 14 11 7 4 1
1,580 1,600 49 24 21 18 15 12 8 5 2
1,600 1,620 50 25 22 19 16 13 9 6 3
1,620 1,640 51 26 23 20 17 14 10 7 4 1
1,640 1,660 52 27 24 21 18 15 11 8 5 2
1,660 1,680 53 28 25 22 19 16 12 9 6 3
1,680 1,700 54 29 26 23 20 17 13 10 7 4 1
1,700 1,720 55 30 27 24 21 18 14 11 8 5 2
1,720 1,740 56 31 28 25 22 19 15 12 9 6 3
1,740 1,760 57 32 29 26 23 20 16 13 10 7 4
1,760 1,780 58 33 30 27 24 21 17 14 11 8 5
1,780 1,800 59 34 31 28 25 22 18 15 12 9 6
1,800 1,820 60 35 32 29 26 23 19 16 13 10 7
1,820 1,840 61 36 33 30 27 24 20 17 14 11 8
1,840 1,860 62 37 34 31 28 25 21 18 15 12 9
1,860 1,880 63 38 35 32 29 26 22 19 16 13 10
1,880 1,900 64 39 36 33 30 27 23 20 17 14 11
1,900 1,920 65 40 37 34 31 28 24 21 18 15 12
1,920 1,940 66 41 38 35 32 29 25 22 19 16 13
1,940 1,960 67 42 39 36 33 30 26 23 20 17 14
1,960 1,980 68 43 40 37 34 31 27 24 21 18 15
1,980 2,000 69 44 41 38 35 32 28 25 22 19 16
28
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TABLE D - MARRIED (BOTH SPOUSES EMPLOYED) EFFECTIVE JANUARY 1, 2023
SEMI-MONTHLY PAYROLL PERIOD
IF WAGES ARE AND THE TOTAL EXEMPTION CLAIMED ON FORM 89-350 IS:
AT BUT
LEAST LESS 0 500 1,000 1,500 2,000 2,500 3,000 3,500 4,000 4,500 5,000 5,500 6,000 6,500 7,000 7,500 8,000
THAN
The amount of tax to be withheld is:
600 620
620 640 1
640 660 2 1
660 680 3 2 1
680 700 4 3 2 1
700 720 5 4 3 2 1
720 740 6 5 4 3 2 1
740 760 7 6 5 4 3 2 1
760 780 8 7 6 5 4 3 2 1
780 800 9 8 7 6 5 4 3 2 1
800 820 10 9 8 7 6 5 4 3 2 1
820 840 11 10 9 8 7 6 5 4 3 2 1
840 860 12 11 10 9 8 7 6 5 4 3 2 1
860 880 13 12 11 10 9 8 7 6 5 4 3 2 1
880 900 14 13 12 11 10 9 8 7 6 5 4 3 2 1
900 920 15 14 13 12 11 10 9 8 7 6 5 4 3 2 1
920 940 16 15 14 13 12 11 10 9 8 7 6 5 4 3 2
940 960 17 16 15 14 13 12 11 10 9 8 7 6 5 4 3 1
960 980 18 17 16 15 14 13 12 11 10 9 8 7 6 5 4 2 1
980 1,000 19 18 17 16 15 14 13 12 11 10 9 8 7 6 5 3 2
1,000 1,020 20 19 18 17 16 15 14 13 12 11 10 9 8 7 6 4 3
1,020 1,040 21 20 19 18 17 16 15 14 13 12 11 10 9 8 7 5 4
1,040 1,060 22 21 20 19 18 17 16 15 14 13 12 11 10 9 8 6 5
1,060 1,080 23 22 21 20 19 18 17 16 15 14 13 12 11 10 9 7 6
1,080 1,100 24 23 22 21 20 19 18 17 16 15 14 13 12 11 10 8 7
1,100 1,120 25 24 23 22 21 20 19 18 17 16 15 14 13 12 11 9 8
1,120 1,140 26 25 24 23 22 21 20 19 18 17 16 15 14 13 12 10 9
1,140 1,160 27 26 25 24 23 22 21 20 19 18 17 16 15 14 13 11 10
1,160 1,180 28 27 26 25 24 23 22 21 20 19 18 17 16 15 14 12 11
1,180 1,200 29 28 27 26 25 24 23 22 21 20 19 18 17 16 15 13 12
1,200 1,220 30 29 28 27 26 25 24 23 22 21 20 19 18 17 16 14 13
1,220 1,240 31 30 29 28 27 26 25 24 23 22 21 20 19 18 17 15 14
1,240 1,260 32 31 30 29 28 27 26 25 24 23 22 21 20 19 18 16 15
1,260 1,280 33 32 31 30 29 28 27 26 25 24 23 22 21 20 19 17 16
1,280 1,300 34 33 32 31 30 29 28 27 26 25 24 23 22 21 20 18 17
1,300 1,320 35 34 33 32 31 30 29 28 27 26 25 24 23 22 21 19 18
1,320 1,340 36 35 34 33 32 31 30 29 28 27 26 25 24 23 22 20 19
1,340 1,360 37 36 35 34 33 32 31 30 29 28 27 26 25 24 23 21 20
1,360 1,380 38 37 36 35 34 33 32 31 30 29 28 27 26 25 24 22 21
1,380 1,400 39 38 37 36 35 34 33 32 31 30 29 28 27 26 25 23 22
1,400 1,420 40 39 38 37 36 35 34 33 32 31 30 29 28 27 26 24 23
1,420 1,440 41 40 39 38 37 36 35 34 33 32 31 30 29 28 27 25 24
1,440 1,460 42 41 40 39 38 37 36 35 34 33 32 31 30 29 28 26 25
1,460 1,480 43 42 41 40 39 38 37 36 35 34 33 32 31 30 29 27 26
1,480 1,500 44 43 42 41 40 39 38 37 36 35 34 33 32 31 30 28 27
1,500 1,520 45 44 43 42 41 40 39 38 37 36 35 34 33 32 31 29 28
1,520 1,540 46 45 44 43 42 41 40 39 38 37 36 35 34 33 32 30 29
1,540 1,560 47 46 45 44 43 42 41 40 39 38 37 36 35 34 33 31 30
1,560 1,580 48 47 46 45 44 43 42 41 40 39 38 37 36 35 34 32 31
1,580 1,600 49 48 47 46 45 44 43 42 41 40 39 38 37 36 35 33 32
1,600 1,620 50 49 48 47 46 45 44 43 42 41 40 39 38 37 36 34 33
1,620 1,640 51 50 49 48 47 46 45 44 43 42 41 40 39 38 37 35 34
1,640 1,660 52 51 50 49 48 47 46 45 44 43 42 41 40 39 38 36 35
1,660 1,680 53 52 51 50 49 48 47 46 45 44 43 42 41 40 39 37 36
1,680 1,700 54 53 52 51 50 49 48 47 46 45 44 43 42 41 40 38 37
1,700 1,720 55 54 53 52 51 50 49 48 47 46 45 44 43 42 41 39 38
1,720 1,740 56 55 54 53 52 51 50 49 48 47 46 45 44 43 42 40 39
1,740 1,760 57 56 55 54 53 52 51 50 49 48 47 46 45 44 43 41 40
1,760 1,780 58 57 56 55 54 53 52 51 50 49 48 47 46 45 44 42 41
1,780 1,800 59 58 57 56 55 54 53 52 51 50 49 48 47 46 45 43 42
1,800 1,820 60 59 58 57 56 55 54 53 52 51 50 49 48 47 46 44 43
1,820 1,840 61 60 59 58 57 56 55 54 53 52 51 50 49 48 47 45 44
1,840 1,860 62 61 60 59 58 57 56 55 54 53 52 51 50 49 48 46 45
1,860 1,880 63 62 61 60 59 58 57 56 55 54 53 52 51 50 49 47 46
1,880 1,900 64 63 62 61 60 59 58 57 56 55 54 53 52 51 50 48 47
1,900 1,920 65 64 63 62 61 60 59 58 57 56 55 54 53 52 51 49 48
29
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TABLE D - MARRIED (BOTH SPOUSES EMPLOYED) EFFECTIVE JANUARY 1, 2023
CONTINUED
SEMI-MONTHLY PAYROLL PERIOD
IF WAGES ARE AND THE TOTAL EXEMPTION CLAIMED ON FORM 89-350 IS:
AT BUT
LEAST LESS 8,500 9,000 9,500 10,000 10,500 11,000 11,500 12,000 12,500 13,000 13,500 14,000 14,500 15,000 15,500 16,000 16,500
THAN
The amount of tax to be withheld is:
980 1,000 1
1,000 1,020 2 1
1,020 1,040 3 2 1
1,040 1,060 4 3 2 1
1,060 1,080 5 4 3 2 1
1,080 1,100 6 5 4 3 2 1
1,100 1,120 7 6 5 4 3 2 1
1,120 1,140 8 7 6 5 4 3 2 1
1,140 1,160 9 8 7 6 5 4 3 2 1
1,160 1,180 10 9 8 7 6 5 4 3 2 1
1,180 1,200 11 10 9 8 7 6 5 4 3 2 1
1,200 1,220 12 11 10 9 8 7 6 5 4 3 2 1
1,220 1,240 13 12 11 10 9 8 7 6 5 4 3 2 1
1,240 1,260 14 13 12 11 10 9 8 7 6 5 4 3 2 1
1,260 1,280 15 14 13 12 11 10 9 8 7 6 5 4 3 2 1
1,280 1,300 16 15 14 13 12 11 10 9 8 7 6 5 4 3 2 1
1,300 1,320 17 16 15 14 13 12 11 10 9 8 7 6 5 4 3 2 1
1,320 1,340 18 17 16 15 14 13 12 11 10 9 8 7 6 5 4 3 2
1,340 1,360 19 18 17 16 15 14 13 12 11 10 9 8 7 6 5 4 3
1,360 1,380 20 19 18 17 16 15 14 13 12 11 10 9 8 7 6 5 4
1,380 1,400 21 20 19 18 17 16 15 14 13 12 11 10 9 8 7 6 5
1,400 1,420 22 21 20 19 18 17 16 15 14 13 12 11 10 9 8 7 6
1,420 1,440 23 22 21 20 19 18 17 16 15 14 13 12 11 10 9 8 7
1,440 1,460 24 23 22 21 20 19 18 17 16 15 14 13 12 11 10 9 8
1,460 1,480 25 24 23 22 21 20 19 18 17 16 15 14 13 12 11 10 9
1,480 1,500 26 25 24 23 22 21 20 19 18 17 16 15 14 13 12 11 10
1,500 1,520 27 26 25 24 23 22 21 20 19 18 17 16 15 14 13 12 11
1,520 1,540 28 27 26 25 24 23 22 21 20 19 18 17 16 15 14 13 12
1,540 1,560 29 28 27 26 25 24 23 22 21 20 19 18 17 16 15 14 13
1,560 1,580 30 29 28 27 26 25 24 23 22 21 20 19 18 17 16 15 14
1,580 1,600 31 30 29 28 27 26 25 24 23 22 21 20 19 18 17 16 15
1,600 1,620 32 31 30 29 28 27 26 25 24 23 22 21 20 19 18 17 16
1,620 1,640 33 32 31 30 29 28 27 26 25 24 23 22 21 20 19 18 17
1,640 1,660 34 33 32 31 30 29 28 27 26 25 24 23 22 21 20 19 18
1,660 1,680 35 34 33 32 31 30 29 28 27 26 25 24 23 22 21 20 19
1,680 1,700 36 35 34 33 32 31 30 29 28 27 26 25 24 23 22 21 20
1,700 1,720 37 36 35 34 33 32 31 30 29 28 27 26 25 24 23 22 21
1,720 1,740 38 37 36 35 34 33 32 31 30 29 28 27 26 25 24 23 22
1,740 1,760 39 38 37 36 35 34 33 32 31 30 29 28 27 26 25 24 23
1,760 1,780 40 39 38 37 36 35 34 33 32 31 30 29 28 27 26 25 24
1,780 1,800 41 40 39 38 37 36 35 34 33 32 31 30 29 28 27 26 25
1,800 1,820 42 41 40 39 38 37 36 35 34 33 32 31 30 29 28 27 26
1,820 1,840 43 42 41 40 39 38 37 36 35 34 33 32 31 30 29 28 27
1,840 1,860 44 43 42 41 40 39 38 37 36 35 34 33 32 31 30 29 28
1,860 1,880 45 44 43 42 41 40 39 38 37 36 35 34 33 32 31 30 29
1,880 1,900 46 45 44 43 42 41 40 39 38 37 36 35 34 33 32 31 30
1,900 1,920 47 46 45 44 43 42 41 40 39 38 37 36 35 34 33 32 31
1,920 1,940 48 47 46 45 44 43 42 41 40 39 38 37 36 35 34 33 32
1,940 1,960 49 48 47 46 45 44 43 42 41 40 39 38 37 36 35 34 33
1,960 1,980 50 49 48 47 46 45 44 43 42 41 40 39 38 37 36 35 34
1,980 2,000 51 50 49 48 47 46 45 44 43 42 41 40 39 38 37 36 35
2,000 2,020 52 51 50 49 48 47 46 45 44 43 42 41 40 39 38 37 36
2,020 2,040 53 52 51 50 49 48 47 46 45 44 43 42 41 40 39 38 37
2,040 2,060 54 53 52 51 50 49 48 47 46 45 44 43 42 41 40 39 38
2,060 2,080 55 54 53 52 51 50 49 48 47 46 45 44 43 42 41 40 39
2,080 2,100 56 55 54 53 52 51 50 49 48 47 46 45 44 43 42 41 40
2,100 2,120 57 56 55 54 53 52 51 50 49 48 47 46 45 44 43 42 41
2,120 2,140 58 57 56 55 54 53 52 51 50 49 48 47 46 45 44 43 42
2,140 2,160 59 58 57 56 55 54 53 52 51 50 49 48 47 46 45 44 43
2,160 2,180 60 59 58 57 56 55 54 53 52 51 50 49 48 47 46 45 44
2,180 2,200 61 60 59 58 57 56 55 54 53 52 51 50 49 48 47 46 45
2,200 2,220 62 61 60 59 58 57 56 55 54 53 52 51 50 49 48 47 46
2,220 2,240 63 62 61 60 59 58 57 56 55 54 53 52 51 50 49 48 47
2,240 2,260 64 63 62 61 60 59 58 57 56 55 54 53 52 51 50 49 48
30
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TABLE D - MARRIED (BOTH SPOUSES EMPLOYED) EFFECTIVE JANUARY 1, 2023
CONTINUED
SEMI-MONTHLY PAYROLL PERIOD
IF WAGES ARE AND THE TOTAL EXEMPTION CLAIMED ON FORM 89-350 IS:
AT BUT
LEAST LESS 17,000 17,500 18,000 18,500 19,000 19,500 20,000 20,500 21,000 21,500 22,000 22,500 23,000 23,500 24,000 24,500 25,000
THAN
The amount of tax to be withheld is:
1,300 1,320
1,320 1,340 1
1,340 1,360 2 1
1,360 1,380 3 2 1
1,380 1,400 4 3 2 1
1,400 1,420 5 4 3 2 1
1,420 1,440 6 5 4 3 2
1,440 1,460 7 6 5 4 3 1
1,460 1,480 8 7 6 5 4 2 1
1,480 1,500 9 8 7 6 5 3 2 1
1,500 1,520 10 9 8 7 6 4 3 2 1
1,520 1,540 11 10 9 8 7 5 4 3 2 1
1,540 1,560 12 11 10 9 8 6 5 4 3 2 1
1,560 1,580 13 12 11 10 9 7 6 5 4 3 2 1
1,580 1,600 14 13 12 11 10 8 7 6 5 4 3 2 1
1,600 1,620 15 14 13 12 11 9 8 7 6 5 4 3 2 1
1,620 1,640 16 15 14 13 12 10 9 8 7 6 5 4 3 2 1
1,640 1,660 17 16 15 14 13 11 10 9 8 7 6 5 4 3 2 1
1,660 1,680 18 17 16 15 14 12 11 10 9 8 7 6 5 4 3 2 1
1,680 1,700 19 18 17 16 15 13 12 11 10 9 8 7 6 5 4 3 2
1,700 1,720 20 19 18 17 16 14 13 12 11 10 9 8 7 6 5 4 3
1,720 1,740 21 20 19 18 17 15 14 13 12 11 10 9 8 7 6 5 4
1,740 1,760 22 21 20 19 18 16 15 14 13 12 11 10 9 8 7 6 5
1,760 1,780 23 22 21 20 19 17 16 15 14 13 12 11 10 9 8 7 6
1,780 1,800 24 23 22 21 20 18 17 16 15 14 13 12 11 10 9 8 7
1,800 1,820 25 24 23 22 21 19 18 17 16 15 14 13 12 11 10 9 8
1,820 1,840 26 25 24 23 22 20 19 18 17 16 15 14 13 12 11 10 9
1,840 1,860 27 26 25 24 23 21 20 19 18 17 16 15 14 13 12 11 10
1,860 1,880 28 27 26 25 24 22 21 20 19 18 17 16 15 14 13 12 11
1,880 1,900 29 28 27 26 25 23 22 21 20 19 18 17 16 15 14 13 12
1,900 1,920 30 29 28 27 26 24 23 22 21 20 19 18 17 16 15 14 13
1,920 1,940 31 30 29 28 27 25 24 23 22 21 20 19 18 17 16 15 14
1,940 1,960 32 31 30 29 28 26 25 24 23 22 21 20 19 18 17 16 15
1,960 1,980 33 32 31 30 29 27 26 25 24 23 22 21 20 19 18 17 16
1,980 2,000 34 33 32 31 30 28 27 26 25 24 23 22 21 20 19 18 17
2,000 2,020 35 34 33 32 31 29 28 27 26 25 24 23 22 21 20 19 18
2,020 2,040 36 35 34 33 32 30 29 28 27 26 25 24 23 22 21 20 19
2,040 2,060 37 36 35 34 33 31 30 29 28 27 26 25 24 23 22 21 20
2,060 2,080 38 37 36 35 34 32 31 30 29 28 27 26 25 24 23 22 21
2,080 2,100 39 38 37 36 35 33 32 31 30 29 28 27 26 25 24 23 22
2,100 2,120 40 39 38 37 36 34 33 32 31 30 29 28 27 26 25 24 23
2,120 2,140 41 40 39 38 37 35 34 33 32 31 30 29 28 27 26 25 24
2,140 2,160 42 41 40 39 38 36 35 34 33 32 31 30 29 28 27 26 25
2,160 2,180 43 42 41 40 39 37 36 35 34 33 32 31 30 29 28 27 26
2,180 2,200 44 43 42 41 40 38 37 36 35 34 33 32 31 30 29 28 27
2,200 2,220 45 44 43 42 41 39 38 37 36 35 34 33 32 31 30 29 28
2,220 2,240 46 45 44 43 42 40 39 38 37 36 35 34 33 32 31 30 29
2,240 2,260 47 46 45 44 43 41 40 39 38 37 36 35 34 33 32 31 30
2,260 2,280 48 47 46 45 44 42 41 40 39 38 37 36 35 34 33 32 31
2,280 2,300 49 48 47 46 45 43 42 41 40 39 38 37 36 35 34 33 32
2,300 2,320 50 49 48 47 46 44 43 42 41 40 39 38 37 36 35 34 33
2,320 2,340 51 50 49 48 47 45 44 43 42 41 40 39 38 37 36 35 34
2,340 2,360 52 51 50 49 48 46 45 44 43 42 41 40 39 38 37 36 35
2,360 2,380 53 52 51 50 49 47 46 45 44 43 42 41 40 39 38 37 36
2,380 2,400 54 53 52 51 50 48 47 46 45 44 43 42 41 40 39 38 37
2,400 2,420 55 54 53 52 51 49 48 47 46 45 44 43 42 41 40 39 38
2,420 2,440 56 55 54 53 52 50 49 48 47 46 45 44 43 42 41 40 39
2,440 2,460 57 56 55 54 53 51 50 49 48 47 46 45 44 43 42 41 40
2,460 2,480 58 57 56 55 54 52 51 50 49 48 47 46 45 44 43 42 41
2,480 2,500 59 58 57 56 55 53 52 51 50 49 48 47 46 45 44 43 42
2,500 2,520 60 59 58 57 56 54 53 52 51 50 49 48 47 46 45 44 43
2,520 2,540 61 60 59 58 57 55 54 53 52 51 50 49 48 47 46 45 44
2,540 2,560 62 61 60 59 58 56 55 54 53 52 51 50 49 48 47 46 45
2,560 2,580 63 62 61 60 59 57 56 55 54 53 52 51 50 49 48 47 46
2,580 2,600 64 63 62 61 60 58 57 56 55 54 53 52 51 50 49 48 47
2,600 2,620 65 64 63 62 61 59 58 57 56 55 54 53 52 51 50 49 48
31
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TABLE A - SINGLE EFFECTIVE JANUARY 1, 2023
MONTHLY PAYROLL PERIOD
IF WAGES ARE AND THE TOTAL EXEMPTION CLAIMED ON FORM 89-350 IS:
AT BUT
LEAST LESS 0 6,000 7,500 9,000 10,500 12,000 13,500 15,000 16,500 18,000
THAN
The amount of tax to be withheld is:
1,000 1,040 1
1,040 1,080 2
1,080 1,120 4
1,120 1,160 6
1,160 1,200 8
1,200 1,240 10
1,240 1,280 12
1,280 1,320 14
1,320 1,360 16
1,360 1,400 18
1,400 1,440 20
1,440 1,480 22
1,480 1,520 24
1,520 1,560 26 1
1,560 1,600 28 3
1,600 1,640 30 5
1,640 1,680 32 7 1
1,680 1,720 34 9 3
1,720 1,760 36 11 5
1,760 1,800 38 13 7 1
1,800 1,840 40 15 9 2
1,840 1,880 42 17 11 4
1,880 1,920 44 19 13 6 1
1,920 1,960 46 21 15 8 2
1,960 2,000 48 23 17 10 4
2,000 2,040 50 25 19 12 6 1
2,040 2,080 52 27 21 14 8 2
2,080 2,120 54 29 23 16 10 4
2,120 2,160 56 31 25 18 12 6 1
2,160 2,200 58 33 27 20 14 8 2
2,200 2,240 60 35 29 22 16 10 4
2,240 2,280 62 37 31 24 18 12 6
2,280 2,320 64 39 33 26 20 14 8 1
2,320 2,360 66 41 35 28 22 16 10 3
2,360 2,400 68 43 37 30 24 18 12 5
2,400 2,440 70 45 39 32 26 20 14 7 1
2,440 2,480 72 47 41 34 28 22 16 9 3
2,480 2,520 74 49 43 36 30 24 18 11 5
2,520 2,560 76 51 45 38 32 26 20 13 7 1
2,560 2,600 78 53 47 40 34 28 22 15 9 3
2,600 2,640 80 55 49 42 36 30 24 17 11 5
2,640 2,680 82 57 51 44 38 32 26 19 13 7
2,680 2,720 84 59 53 46 40 34 28 21 15 9
2,720 2,760 86 61 55 48 42 36 30 23 17 11
2,760 2,800 88 63 57 50 44 38 32 25 19 13
2,800 2,840 90 65 59 52 46 40 34 27 21 15
2,840 2,880 92 67 61 54 48 42 36 29 23 17
2,880 2,920 94 69 63 56 50 44 38 31 25 19
2,920 2,960 96 71 65 58 52 46 40 33 27 21
2,960 3,000 98 73 67 60 54 48 42 35 29 23
3,000 3,040 100 75 69 62 56 50 44 37 31 25
3,040 3,080 102 77 71 64 58 52 46 39 33 27
3,080 3,120 104 79 73 66 60 54 48 41 35 29
3,120 3,160 106 81 75 68 62 56 50 43 37 31
3,160 3,200 108 83 77 70 64 58 52 45 39 33
3,200 3,240 110 85 79 72 66 60 54 47 41 35
3,240 3,280 112 87 81 74 68 62 56 49 43 37
3,280 3,320 114 89 83 76 70 64 58 51 45 39
3,320 3,360 116 91 85 78 72 66 60 53 47 41
3,360 3,400 118 93 87 80 74 68 62 55 49 43
3,400 3,440 120 95 89 82 76 70 64 57 51 45
3,440 3,480 122 97 91 84 78 72 66 59 53 47
3,480 3,520 124 99 93 86 80 74 68 61 55 49
3,520 3,560 126 101 95 88 82 76 70 63 57 51
3,560 3,600 128 103 97 90 84 78 72 65 59 53
3,600 3,640 130 105 99 92 86 80 74 67 61 55
3,640 3,680 132 107 101 94 88 82 76 69 63 57
3,680 3,720 134 109 103 96 90 84 78 71 65 59
3,720 3,760 136 111 105 98 92 86 80 73 67 61
3,760 3,800 138 113 107 100 94 88 82 75 69 63
32
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TABLE B - HEAD OF FAMILY EFFECTIVE JANUARY 1, 2023
MONTHLY PAYROLL PERIOD
IF WAGES ARE AND THE TOTAL EXEMPTION CLAIMED ON FORM 89-350 IS:
AT BUT
LEAST LESS 0 9,500 11,000 12,500 14,000 15,500 17,000 18,500 20,000 21,500 23,000
THAN
The amount of tax to be withheld is:
1,080 1,120
1,120 1,160 1
1,160 1,200 3
1,200 1,240 5
1,240 1,280 7
1,280 1,320 9
1,320 1,360 11
1,360 1,400 13
1,400 1,440 15
1,440 1,480 17
1,480 1,520 19
1,520 1,560 21
1,560 1,600 23
1,600 1,640 25
1,640 1,680 27
1,680 1,720 29
1,720 1,760 31
1,760 1,800 33
1,800 1,840 35
1,840 1,880 37
1,880 1,920 39 1
1,920 1,960 41 2
1,960 2,000 43 4
2,000 2,040 45 6
2,040 2,080 47 8 1
2,080 2,120 49 10 3
2,120 2,160 51 12 5
2,160 2,200 53 14 7 1
2,200 2,240 55 16 9 3
2,240 2,280 57 18 11 5
2,280 2,320 59 20 13 7 1
2,320 2,360 61 22 15 9 3
2,360 2,400 63 24 17 11 5
2,400 2,440 65 26 19 13 7 1
2,440 2,480 67 28 21 15 9 3
2,480 2,520 69 30 23 17 11 5
2,520 2,560 71 32 25 19 13 7 1
2,560 2,600 73 34 27 21 15 9 2
2,600 2,640 75 36 29 23 17 11 4
2,640 2,680 77 38 31 25 19 13 6 1
2,680 2,720 79 40 33 27 21 15 8 2
2,720 2,760 81 42 35 29 23 17 10 4
2,760 2,800 83 44 37 31 25 19 12 6 1
2,800 2,840 85 46 39 33 27 21 14 8 2
2,840 2,880 87 48 41 35 29 23 16 10 4
2,880 2,920 89 50 43 37 31 25 18 12 6 1
2,920 2,960 91 52 45 39 33 27 20 14 8 2
2,960 3,000 93 54 47 41 35 29 22 16 10 4
3,000 3,040 95 56 49 43 37 31 24 18 12 6
3,040 3,080 97 58 51 45 39 33 26 20 14 8 1
3,080 3,120 99 60 53 47 41 35 28 22 16 10 3
3,120 3,160 101 62 55 49 43 37 30 24 18 12 5
3,160 3,200 103 64 57 51 45 39 32 26 20 14 7
3,200 3,240 105 66 59 53 47 41 34 28 22 16 9
3,240 3,280 107 68 61 55 49 43 36 30 24 18 11
3,280 3,320 109 70 63 57 51 45 38 32 26 20 13
3,320 3,360 111 72 65 59 53 47 40 34 28 22 15
3,360 3,400 113 74 67 61 55 49 42 36 30 24 17
3,400 3,440 115 76 69 63 57 51 44 38 32 26 19
3,440 3,480 117 78 71 65 59 53 46 40 34 28 21
3,480 3,520 119 80 73 67 61 55 48 42 36 30 23
3,520 3,560 121 82 75 69 63 57 50 44 38 32 25
3,560 3,600 123 84 77 71 65 59 52 46 40 34 27
3,600 3,640 125 86 79 73 67 61 54 48 42 36 29
3,640 3,680 127 88 81 75 69 63 56 50 44 38 31
3,680 3,720 129 90 83 77 71 65 58 52 46 40 33
3,720 3,760 131 92 85 79 73 67 60 54 48 42 35
3,760 3,800 133 94 87 81 75 69 62 56 50 44 37
3,800 3,840 135 96 89 83 77 71 64 58 52 46 39
3,840 3,880 137 98 91 85 79 73 66 60 54 48 41
33
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TABLE C - MARRIED (SPOUSE NOT EMPLOYED) EFFECTIVE JANUARY 1, 2023
MONTHLY PAYROLL PERIOD
IF WAGES ARE AND THE TOTAL EXEMPTION CLAIMED ON FORM 89-350 IS:
AT BUT
LEAST LESS 0 12,000 13,500 15,000 16,500 18,000 19,500 21,000 22,500 24,000 25,500
THAN
The amount of tax to be withheld is:
1,200 1,240 1
1,240 1,280 2
1,280 1,320 4
1,320 1,360 6
1,360 1,400 8
1,400 1,440 10
1,440 1,480 12
1,480 1,520 14
1,520 1,560 16
1,560 1,600 18
1,600 1,640 20
1,640 1,680 22
1,680 1,720 24
1,720 1,760 26
1,760 1,800 28
1,800 1,840 30
1,840 1,880 31
1,880 1,920 34
1,920 1,960 36
1,960 2,000 38
2,000 2,040 40
2,040 2,080 42
2,080 2,120 44
2,120 2,160 46
2,160 2,200 48
2,200 2,240 50 1
2,240 2,280 52 3
2,280 2,320 54 4
2,320 2,360 56 6 1
2,360 2,400 58 8 2
2,400 2,440 60 10 4
2,440 2,480 62 12 6
2,480 2,520 64 14 8 1
2,520 2,560 66 16 10 4
2,560 2,600 68 18 12 6
2,600 2,640 70 20 14 8 1
2,640 2,680 72 22 16 10 3
2,680 2,720 74 24 18 12 5
2,720 2,760 76 26 20 14 7 1
2,760 2,800 78 28 22 16 9 3
2,800 2,840 80 30 24 18 11 5
2,840 2,880 82 32 26 20 13 7 1
2,880 2,920 84 34 28 22 15 9 3
2,920 2,960 86 36 30 24 17 11 5
2,960 3,000 88 38 32 26 19 13 7 1
3,000 3,040 90 40 34 28 21 15 9 3
3,040 3,080 92 42 36 30 23 17 11 5
3,080 3,120 94 44 38 32 25 19 13 7 1
3,120 3,160 96 46 40 34 27 21 15 9 2
3,160 3,200 98 48 42 36 29 23 17 11 4
3,200 3,240 100 50 44 38 31 25 19 13 6 1
3,240 3,280 102 52 46 40 33 27 21 15 8 2
3,280 3,320 104 54 48 42 35 29 23 17 10 4
3,320 3,360 106 56 50 44 37 31 25 19 12 6 1
3,360 3,400 108 58 52 46 39 33 27 21 14 8 2
3,400 3,440 110 60 54 48 41 35 29 23 16 10 4
3,440 3,480 112 62 56 50 43 37 31 25 18 12 6
3,480 3,520 114 64 58 52 45 39 33 27 20 14 8
3,520 3,560 116 66 60 54 47 41 35 29 22 16 10
3,560 3,600 118 68 62 56 49 43 37 31 24 18 12
3,600 3,640 120 70 64 58 51 45 39 33 26 20 14
3,640 3,680 122 72 66 60 53 47 41 35 28 22 16
3,680 3,720 124 74 68 62 55 49 43 37 30 24 18
3,720 3,760 126 76 70 64 57 51 45 39 32 26 20
3,760 3,800 128 78 72 66 59 53 47 41 34 28 22
3,800 3,840 130 80 74 68 61 55 49 43 36 30 24
3,840 3,880 132 82 76 70 63 57 51 45 38 32 26
3,880 3,920 134 84 78 72 65 59 53 47 40 34 28
3,920 3,960 136 86 80 74 67 61 55 49 42 36 30
3,960 4,000 138 88 82 76 69 63 57 51 44 38 32
34
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TABLE D - MARRIED (BOTH SPOUSES EMPLOYED) EFFECTIVE JANUARY 1, 2023
MONTHLY PAYROLL PERIOD
IF WAGES ARE AND THE TOTAL EXEMPTION CLAIMED ON FORM 89-350 IS:
AT BUT
LEAST LESS 0 500 1,000 1,500 2,000 2,500 3,000 3,500 4,000 4,500 5,000 5,500 6,000 6,500 7,000 7,500 8,000
THAN
The amount of tax to be withheld is:
1,180 1,200
1,200 1,240 1
1,240 1,280 2 1
1,280 1,320 4 2 1
1,320 1,360 6 4 2 1
1,360 1,400 8 6 4 2 1
1,400 1,440 10 8 6 4 2 1
1,440 1,480 12 10 8 6 4 2 1
1,480 1,520 14 12 10 8 6 4 2 1
1,520 1,560 16 14 12 10 8 6 4 2 1
1,560 1,600 18 16 14 12 10 8 6 4 2
1,600 1,640 20 18 16 14 12 10 8 6 4 1
1,640 1,680 22 20 18 16 14 12 10 8 6 3 1
1,680 1,720 24 22 20 18 16 14 12 10 8 5 3 1
1,720 1,760 26 24 22 20 18 16 14 12 10 7 5 3 1
1,760 1,800 28 26 24 22 20 18 16 14 12 9 7 5 3 1
1,800 1,840 30 28 26 24 22 20 18 16 14 11 9 7 5 3 1
1,840 1,880 32 30 28 26 24 22 20 18 16 13 11 9 7 5 3 1
1,880 1,920 34 32 30 28 26 24 22 20 18 15 13 11 9 7 5 3 1
1,920 1,960 36 34 32 30 28 26 24 22 20 17 15 13 11 9 7 5 3
1,960 2,000 38 36 34 32 30 28 26 24 22 19 17 15 13 11 9 7 5
2,000 2,040 40 38 36 34 32 30 28 26 24 21 19 17 15 13 11 9 7
2,040 2,080 42 40 38 36 34 32 30 28 26 23 21 19 17 15 13 11 9
2,080 2,120 44 42 40 38 36 34 32 30 28 25 23 21 19 17 15 13 11
2,120 2,160 46 44 42 40 38 36 34 32 30 27 25 23 21 19 17 15 13
2,160 2,200 48 46 44 42 40 38 36 34 32 29 27 25 23 21 19 17 15
2,200 2,240 50 48 46 44 42 40 38 36 34 31 29 27 25 23 21 19 17
2,240 2,280 52 50 48 46 44 42 40 38 36 33 31 29 27 25 23 21 19
2,280 2,320 54 52 50 48 46 44 42 40 38 35 33 31 29 27 25 23 21
2,320 2,360 56 54 52 50 48 46 44 42 40 37 35 33 31 29 27 25 23
2,360 2,400 58 56 54 52 50 48 46 44 42 39 37 35 33 31 29 27 25
2,400 2,440 60 58 56 54 52 50 48 46 44 41 39 37 35 33 31 29 27
2,440 2,480 62 60 58 56 54 52 50 48 46 43 41 39 37 35 33 31 29
2,480 2,520 64 62 60 58 56 54 52 50 48 45 43 41 39 37 35 33 31
2,520 2,560 66 64 62 60 58 56 54 52 50 47 45 43 41 39 37 35 33
2,560 2,600 68 66 64 62 60 58 56 54 52 49 47 45 43 41 39 37 35
2,600 2,640 70 68 66 64 62 60 58 56 54 51 49 47 45 43 41 39 37
2,640 2,680 72 70 68 66 64 62 60 58 56 53 51 49 47 45 43 41 39
2,680 2,720 74 72 70 68 66 64 62 60 58 55 53 51 49 47 45 43 41
2,720 2,760 76 74 72 70 68 66 64 62 60 57 55 53 51 49 47 45 43
2,760 2,800 78 76 74 72 70 68 66 64 62 59 57 55 53 51 49 47 45
2,800 2,840 80 78 76 74 72 70 68 66 64 61 59 57 55 53 51 49 47
2,840 2,880 82 80 78 76 74 72 70 68 66 63 61 59 57 55 53 51 49
2,880 2,920 84 82 80 78 76 74 72 70 68 65 63 61 59 57 55 53 51
2,920 2,960 86 84 82 80 78 76 74 72 70 67 65 63 61 59 57 55 53
2,960 3,000 88 86 84 82 80 78 76 74 72 69 67 65 63 61 59 57 55
3,000 3,040 90 88 86 84 82 80 78 76 74 71 69 67 65 63 61 59 57
3,040 3,080 92 90 88 86 84 82 80 78 76 73 71 69 67 65 63 61 59
3,080 3,120 94 92 90 88 86 84 82 80 78 75 73 71 69 67 65 63 61
3,120 3,160 96 94 92 90 88 86 84 82 80 77 75 73 71 69 67 65 63
3,160 3,200 98 96 94 92 90 88 86 84 82 79 77 75 73 71 69 67 65
3,200 3,240 100 98 96 94 92 90 88 86 84 81 79 77 75 73 71 69 67
3,240 3,280 102 100 98 96 94 92 90 88 86 83 81 79 77 75 73 71 69
3,280 3,320 104 102 100 98 96 94 92 90 88 85 83 81 79 77 75 73 71
3,320 3,360 106 104 102 100 98 96 94 92 90 87 85 83 81 79 77 75 73
3,360 3,400 108 106 104 102 100 98 96 94 92 89 87 85 83 81 79 77 75
3,400 3,440 110 108 106 104 102 100 98 96 94 91 89 87 85 83 81 79 77
3,440 3,480 112 110 108 106 104 102 100 98 96 93 91 89 87 85 83 81 79
3,480 3,520 114 112 110 108 106 104 102 100 98 95 93 91 89 87 85 83 81
3,520 3,560 116 114 112 110 108 106 104 102 100 97 95 93 91 89 87 85 83
3,560 3,600 118 116 114 112 110 108 106 104 102 99 97 95 93 91 89 87 85
3,600 3,640 120 118 116 114 112 110 108 106 104 101 99 97 95 93 91 89 87
3,640 3,680 122 120 118 116 114 112 110 108 106 103 101 99 97 95 93 91 89
3,680 3,720 124 122 120 118 116 114 112 110 108 105 103 101 99 97 95 93 91
3,720 3,760 126 124 122 120 118 116 114 112 110 107 105 103 101 99 97 95 93
3,760 3,800 128 126 124 122 120 118 116 114 112 109 107 105 103 101 99 97 95
35
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TABLE D - MARRIED (BOTH SPOUSES EMPLOYED) EFFECTIVE JANUARY 1, 2023
CONTINUED
MONTHLY PAYROLL PERIOD
IF WAGES ARE AND THE TOTAL EXEMPTION CLAIMED ON FORM 89-350 IS:
AT BUT
LEAST LESS 8,500 9,000 9,500 10,000 10,500 11,000 11,500 12,000 12,500 13,000 13,500 14,000 14,500 15,000 15,500 16,000 16,500
THAN
The amount of tax to be withheld is:
1,900 1,920
1,920 1,960 1
1,960 2,000 3 1
2,000 2,040 5 3 1
2,040 2,080 7 5 3 1
2,080 2,120 9 7 5 3 1
2,120 2,160 11 9 7 5 2 1
2,160 2,200 13 11 9 7 4 2 1
2,200 2,240 15 13 11 9 6 4 2 1
2,240 2,280 17 15 13 11 8 6 4 2 1
2,280 2,320 19 17 15 13 10 8 6 4 2 1
2,320 2,360 21 19 17 15 12 10 8 6 4 2 1
2,360 2,400 23 21 19 17 14 12 10 8 6 4 2 1
2,400 2,440 25 23 21 19 16 14 12 10 8 6 4 2 1
2,440 2,480 27 25 23 21 18 16 14 12 10 8 6 4 2 1
2,480 2,520 29 27 25 23 20 18 16 14 12 10 8 6 4 2 1
2,520 2,560 31 29 27 25 22 20 18 16 14 12 10 8 6 4 2 1
2,560 2,600 33 31 29 27 24 22 20 18 16 14 12 10 8 6 4 2
2,600 2,640 35 33 31 29 26 24 22 20 18 16 14 12 10 8 6 4 1
2,640 2,680 37 35 33 31 28 26 24 22 20 18 16 14 12 10 8 6 3
2,680 2,720 39 37 35 33 30 28 26 24 22 20 18 16 14 12 10 8 5
2,720 2,760 41 39 37 35 32 30 28 26 24 22 20 18 16 14 12 10 7
2,760 2,800 43 41 39 37 34 32 30 28 26 24 22 20 18 16 14 12 9
2,800 2,840 45 43 41 39 36 34 32 30 28 26 24 22 20 18 16 14 11
2,840 2,880 47 45 43 41 38 36 34 32 30 28 26 24 22 20 18 16 13
2,880 2,920 49 47 45 43 40 38 36 34 32 30 28 26 24 22 20 18 15
2,920 2,960 51 49 47 45 42 40 38 36 34 32 30 28 26 24 22 20 17
2,960 3,000 53 51 49 47 44 42 40 38 36 34 32 30 28 26 24 22 19
3,000 3,040 55 53 51 49 46 44 42 40 38 36 34 32 30 28 26 24 21
3,040 3,080 57 55 53 51 48 46 44 42 40 38 36 34 32 30 28 26 23
3,080 3,120 59 57 55 53 50 48 46 44 42 40 38 36 34 32 30 28 25
3,120 3,160 61 59 57 55 52 50 48 46 44 42 40 38 36 34 32 30 27
3,160 3,200 63 61 59 57 54 52 50 48 46 44 42 40 38 36 34 32 29
3,200 3,240 65 63 61 59 56 54 52 50 48 46 44 42 40 38 36 34 31
3,240 3,280 67 65 63 61 58 56 54 52 50 48 46 44 42 40 38 36 33
3,280 3,320 69 67 65 63 60 58 56 54 52 50 48 46 44 42 40 38 35
3,320 3,360 71 69 67 65 62 60 58 56 54 52 50 48 46 44 42 40 37
3,360 3,400 73 71 69 67 64 62 60 58 56 54 52 50 48 46 44 42 39
3,400 3,440 75 73 71 69 66 64 62 60 58 56 54 52 50 48 46 44 41
3,440 3,480 77 75 73 71 68 66 64 62 60 58 56 54 52 50 48 46 43
3,480 3,520 79 77 75 73 70 68 66 64 62 60 58 56 54 52 50 48 45
3,520 3,560 81 79 77 75 72 70 68 66 64 62 60 58 56 54 52 50 47
3,560 3,600 83 81 79 77 74 72 70 68 66 64 62 60 58 56 54 52 49
3,600 3,640 85 83 81 79 76 74 72 70 68 66 64 62 60 58 56 54 51
3,640 3,680 87 85 83 81 78 76 74 72 70 68 66 64 62 60 58 56 53
3,680 3,720 89 87 85 83 80 78 76 74 72 70 68 66 64 62 60 58 55
3,720 3,760 91 89 87 85 82 80 78 76 74 72 70 68 66 64 62 60 57
3,760 3,800 93 91 89 87 84 82 80 78 76 74 72 70 68 66 64 62 59
3,800 3,840 95 93 91 89 86 84 82 80 78 76 74 72 70 68 66 64 61
3,840 3,880 97 95 93 91 88 86 84 82 80 78 76 74 72 70 68 66 63
3,880 3,920 99 97 95 93 90 88 86 84 82 80 78 76 74 72 70 68 65
3,920 3,960 101 99 97 95 92 90 88 86 84 82 80 78 76 74 72 70 67
3,960 4,000 103 101 99 97 94 92 90 88 86 84 82 80 78 76 74 72 69
4,000 4,040 105 103 101 99 96 94 92 90 88 86 84 82 80 78 76 74 71
4,040 4,080 107 105 103 101 98 96 94 92 90 88 86 84 82 80 78 76 73
4,080 4,120 109 107 105 103 100 98 96 94 92 90 88 86 84 82 80 78 75
4,120 4,160 111 109 107 105 102 100 98 96 94 92 90 88 86 84 82 80 77
4,160 4,200 113 111 109 107 104 102 100 98 96 94 92 90 88 86 84 82 79
4,200 4,240 115 113 111 109 106 104 102 100 98 96 94 92 90 88 86 84 81
4,240 4,280 117 115 113 111 108 106 104 102 100 98 96 94 92 90 88 86 83
4,280 4,320 119 117 115 113 110 108 106 104 102 100 98 96 94 92 90 88 85
4,320 4,360 121 119 117 115 112 110 108 106 104 102 100 98 96 94 92 90 87
4,360 4,400 123 121 119 117 114 112 110 108 106 104 102 100 98 96 94 92 89
4,400 4,440 125 123 121 119 116 114 112 110 108 106 104 102 100 98 96 94 91
4,440 4,480 127 125 123 121 118 116 114 112 110 108 106 104 102 100 98 96 93
4,480 4,520 129 127 125 123 120 118 116 114 112 110 108 106 104 102 100 98 95
36
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TABLE D - MARRIED (BOTH SPOUSES EMPLOYED) EFFECTIVE JANUARY 1, 2023
CONTINUED
MONTHLY PAYROLL PERIOD
IF WAGES ARE AND THE TOTAL EXEMPTION CLAIMED ON FORM 89-350 IS:
AT BUT
LEAST LESS 17,000 17,500 18,000 18,500 19,000 19,500 20,000 20,500 21,000 21,500 22,000 22,500 23,000 23,500 24,000 24,500 25,000
THAN
The amount of tax to be withheld is:
2,600 2,640
2,640 2,680 1
2,680 2,720 3 1
2,720 2,760 5 3 1
2,760 2,800 7 5 3 1
2,800 2,840 9 7 5 3 1
2,840 2,880 11 9 7 5 3 1
2,880 2,920 13 11 9 7 5 3 1
2,920 2,960 15 13 11 9 7 5 3 1
2,960 3,000 17 15 13 11 9 7 5 3 1
3,000 3,040 19 17 15 13 11 9 7 5 3 1
3,040 3,080 21 19 17 15 13 11 9 7 5 3 1
3,080 3,120 23 21 19 17 15 13 11 9 7 5 3 1
3,120 3,160 25 23 21 19 17 15 13 11 9 7 5 2 1
3,160 3,200 27 25 23 21 19 17 15 13 11 9 7 4 2 1
3,200 3,240 29 27 25 23 21 19 17 15 13 11 9 6 4 2 1
3,240 3,280 31 29 27 25 23 21 19 17 15 13 11 8 6 4 2 1
3,280 3,320 33 31 29 27 25 23 21 19 17 15 13 10 8 6 4 2 1
3,320 3,360 35 33 31 29 27 25 23 21 19 17 15 12 10 8 6 4 2
3,360 3,400 37 35 33 31 29 27 25 23 21 19 17 14 12 10 8 6 4
3,400 3,440 39 37 35 33 31 29 27 25 23 21 19 16 14 12 10 8 6
3,440 3,480 41 39 37 35 33 31 29 27 25 23 21 18 16 14 12 10 8
3,480 3,520 43 41 39 37 35 33 31 29 27 25 23 20 18 16 14 12 10
3,520 3,560 45 43 41 39 37 35 33 31 29 27 25 22 20 18 16 14 12
3,560 3,600 47 45 43 41 39 37 35 33 31 29 27 24 22 20 18 16 14
3,600 3,640 49 47 45 43 41 39 37 35 33 31 29 26 24 22 20 18 16
3,640 3,680 51 49 47 45 43 41 39 37 35 33 31 28 26 24 22 20 18
3,680 3,720 53 51 49 47 45 43 41 39 37 35 33 30 28 26 24 22 20
3,720 3,760 55 53 51 49 47 45 43 41 39 37 35 32 30 28 26 24 22
3,760 3,800 57 55 53 51 49 47 45 43 41 39 37 34 32 30 28 26 24
3,800 3,840 59 57 55 53 51 49 47 45 43 41 39 36 34 32 30 28 26
3,840 3,880 61 59 57 55 53 51 49 47 45 43 41 38 36 34 32 30 28
3,880 3,920 63 61 59 57 55 53 51 49 47 45 43 40 38 36 34 32 30
3,920 3,960 65 63 61 59 57 55 53 51 49 47 45 42 40 38 36 34 32
3,960 4,000 67 65 63 61 59 57 55 53 51 49 47 44 42 40 38 36 34
4,000 4,040 69 67 65 63 61 59 57 55 53 51 49 46 44 42 40 38 36
4,040 4,080 71 69 67 65 63 61 59 57 55 53 51 48 46 44 42 40 38
4,080 4,120 73 71 69 67 65 63 61 59 57 55 53 50 48 46 44 42 40
4,120 4,160 75 73 71 69 67 65 63 61 59 57 55 52 50 48 46 44 42
4,160 4,200 77 75 73 71 69 67 65 63 61 59 57 54 52 50 48 46 44
4,200 4,240 79 77 75 73 71 69 67 65 63 61 59 56 54 52 50 48 46
4,240 4,280 81 79 77 75 73 71 69 67 65 63 61 58 56 54 52 50 48
4,280 4,320 83 81 79 77 75 73 71 69 67 65 63 60 58 56 54 52 50
4,320 4,360 85 83 81 79 77 75 73 71 69 67 65 62 60 58 56 54 52
4,360 4,400 87 85 83 81 79 77 75 73 71 69 67 64 62 60 58 56 54
4,400 4,440 89 87 85 83 81 79 77 75 73 71 69 66 64 62 60 58 56
4,440 4,480 91 89 87 85 83 81 79 77 75 73 71 68 66 64 62 60 58
4,480 4,520 93 91 89 87 85 83 81 79 77 75 73 70 68 66 64 62 60
4,520 4,560 95 93 91 89 87 85 83 81 79 77 75 72 70 68 66 64 62
4,560 4,600 97 95 93 91 89 87 85 83 81 79 77 74 72 70 68 66 64
4,600 4,640 99 97 95 93 91 89 87 85 83 81 79 76 74 72 70 68 66
4,640 4,680 101 99 97 95 93 91 89 87 85 83 81 78 76 74 72 70 68
4,680 4,720 103 101 99 97 95 93 91 89 87 85 83 80 78 76 74 72 70
4,720 4,760 105 103 101 99 97 95 93 91 89 87 85 82 80 78 76 74 72
4,760 4,800 107 105 103 101 99 97 95 93 91 89 87 84 82 80 78 76 74
4,800 4,840 109 107 105 103 101 99 97 95 93 91 89 86 84 82 80 78 76
4,840 4,880 111 109 107 105 103 101 99 97 95 93 91 88 86 84 82 80 78
4,880 4,920 113 111 109 107 105 103 101 99 97 95 93 90 88 86 84 82 80
4,920 4,960 115 113 111 109 107 105 103 101 99 97 95 92 90 88 86 84 82
4,960 5,000 117 115 113 111 109 107 105 103 101 99 97 94 92 90 88 86 84
5,000 5,040 119 117 115 113 111 109 107 105 103 101 99 96 94 92 90 88 86
5,040 5,080 121 119 117 115 113 111 109 107 105 103 101 98 96 94 92 90 88
5,080 5,120 123 121 119 117 115 113 111 109 107 105 103 100 98 96 94 92 90
5,120 5,160 125 123 121 119 117 115 113 111 109 107 105 102 100 98 96 94 92
5,160 5,200 127 125 123 121 119 117 115 113 111 109 107 104 102 100 98 96 94
5,200 5,240 129 127 125 123 121 119 117 115 113 111 109 106 104 102 100 98 96
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MISSISSIPPI
WITHHOLDING TAX CALENDAR
If a due date falls on a weekend or a state holiday, the filing is due the next working day.
New Employee When a new employee is hired, have each employee complete the Mississippi Employee’s Withholding
Exemption Certificate, Form 89-350. Upon each payment of wages to an employee, withhold Mississippi
income tax in accordance with the employee’s Form 89-350 and the applicable withholding table.
January 15th Monthly Taxpayers – File employer’s return and remittance for December.
Quarterly Taxpayers – File employer’s return and remittance for 4thquarter (October, November, and
December).
Furnish Wage and Tax Statements to employees showing total wages paid and the amount of Mississippi
income tax withheld during calendar year.
January 31st
Both paper and electronic W2s and the Annual Information Returns, Form 89-140, are due to be filed
with the State.
February 15th Monthly Taxpayers – File employer’s return and remittance for January.
February 28th Both paper and electronic 1099s and the Annual Information Returns, Form 89-140, are due to be filed with
the State.
March 15th Monthly Taxpayers – File employer’s return and remittance for February.
Monthly Taxpayers – File employer’s return and remittance for March.
April 15th st
Quarterly Taxpayers – File employer’s return and remittance for 1 quarter (January, February, and March).
May 15th Monthly Taxpayers – File employer’s return and remittance for April.
June 15th Monthly Taxpayers – File employer’s return and remittance for May.
Monthly Taxpayers – File employer’s return and remittance for June.
July 15th nd
Quarterly Taxpayers – File employer’s return and remittance for 2 quarter (April, May, and June).
August 15th Monthly Taxpayers – File employer’s return and remittance for July.
September 15th Monthly Taxpayers – File employer’s return and remittance for August.
Monthly Taxpayers – File employer’s return and remittance for September.
October 15th rd
Quarterly Taxpayers – File employer’s return and remittance for 3 quarter (July, August, and September).
November 15th Monthly Taxpayers – File employer’s return and remittance for October.
December 15th Monthly Taxpayers – File employer’s return and remittance for November.
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