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

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

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

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

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

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

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