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

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

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

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

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

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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