Withholding Tax
Guide
Effective for Withholding Periods
Beginning on or After January 1, 2022
Publication W-166 (10/23) Printed on
Recycled Paper
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Withholding Tax
Guide
Effective for Withholding Periods
Beginning on or After January 1, 2022
Publication W-166 (10/23) Printed on
Recycled Paper
|
|
Table of Contents
Page
1. FEDERAL EMPLOYER’S TAX GUIDE........................................................................................................................... 5
2. REGISTRATION AND ACCOUNT INFORMATION ........................................................................................................ 5
A. Application Process ....................................................................................................................................................... 5
B. Wisconsin Withholding Tax Number ............................................................................................................................ 6
C. Filing Frequency ............................................................................................................................................................ 6
D. Reactivate Withholding Account .................................................................................................................................. 6
E. Change in Business Entity ............................................................................................................................................. 7
3. GENERAL WITHHOLDING INFORMATION ................................................................................................................. 7
A. Employee’s Withholding Exemption Certificate ........................................................................................................... 7
B. Special Situations Regarding Form WT-4 and Form WT-4A .......................................................................................... 7
C. Employees Claiming Exemption from Withholding (Form WT-4) ................................................................................. 8
D. Withholding Calculator ................................................................................................................................................. 8
E. New Hire Reporting Requirements ............................................................................................................................... 9
F. Wages Paid to Residents who Work Outside Wisconsin............................................................................................... 9
G. Special Minnesota Withholding Arrangement .............................................................................................................. 9
H. Out-of-State Disaster Relief Responders ...................................................................................................................... 9
I. Wages Paid to Nonresidents Who Work in Wisconsin ............................................................................................... 10
J. Nonresident Employers............................................................................................................................................... 10
K. Withholding on Nonresident Entertainers .................................................................................................................. 10
L. Withholding for Noncash Fringe Benefits ................................................................................................................... 11
M. Health Savings Accounts ............................................................................................................................................. 12
N. Third Party Sick Pay ..................................................................................................................................................... 12
O. Pensions ...................................................................................................................................................................... 12
P. Reporting of Wages for Agricultural, Domestic, or Other Employees Exempt from Withholding ............................. 12
Q. Willful Misclassification Penalty for Construction Contractors................................................................................... 13
R. Payments Made to Decedent Estate or Beneficiary ................................................................................................... 13
4. DEPOSITING WITHHELD TAXES ............................................................................................................................. 13
A. Reporting Requirements ............................................................................................................................................. 13
B. Deposit Report (Form WT-6) Filing Options ................................................................................................................ 14
C. Reporting Periods ....................................................................................................................................................... 14
D. Reporting Changes to Wisconsin Employer Account Information .............................................................................. 15
E. Filing Due Dates .......................................................................................................................................................... 15
F. Extensions ................................................................................................................................................................... 16
G. Failure to File or Pay by the Due Date ........................................................................................................................ 16
H. Failure to Report Amount of Taxes Withheld ............................................................................................................. 17
I. Refund/Credit for Overpayment(s) ............................................................................................................................. 17
J. Other ........................................................................................................................................................................... 17
5. RECONCILIATION PROCESS ................................................................................................................................... 17
A. Preparing Employee W-2 ............................................................................................................................................ 17
B. Furnishing Employees with Wage and Tax Statements .............................................................................................. 17
C. Annual Reconciliation (WT-7) Filing Options .............................................................................................................. 18
D. Wage Statement and Information Return Reporting Requirements .......................................................................... 19
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E. Filing Wage and Information Returns ......................................................................................................................... 19
F. Extensions ................................................................................................................................................................... 20
G. Discontinuing Withholding ......................................................................................................................................... 21
H. Wisconsin Information Return Form 9b ...................................................................................................................... 21
6. OTHER TAXES TO BE AWARE OF ............................................................................................................................ 21
7. KEEPING AWARE OF CHANGES IN WISCONSIN TAX LAWS ...................................................................................... 22
8. ADDITIONAL INFORMATION AND FORMS ............................................................................................................. 23
WISCONSIN INCOME TAX WITHHOLDING METHODS ..................................................................................................... 24
ALTERNATE METHOD OF WITHHOLDING WISCONSIN INCOME TAX ............................................................................... 25
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Withholding Tax Guide Publication W-166
TABLE OF WISCONSIN WITHHOLDING FORMS AND FEDERAL COUNTERPART
WI FORM FEDERAL
NUMBER FORM TITLE COUNTERPART
BTR-101 Application for Business Tax Registration SS-4
WT-4 Employee’s Wisconsin Withholding Exemption Certificate & New Hire W-4
Reporting
WT-4A Wisconsin Employee Withholding Agreement None
WT-6 Withholding Tax Deposit Report Form 8109
WT-7 Employer’s Annual Reconciliation of Wisconsin Income Tax Withheld from W-3
Wages
*
None Wage and Tax Statement W-2
Form 9b Wisconsin Information Return 1099, W-2G
WT-11 Nonresident Entertainer’s Receipt for Withholding by Employer None
WT-12 Nonresident Entertainer's Lower Rate Request None
W-200 Certificate of Exemption from Wisconsin Income Tax Withholding None
W-220 Nonresident Employee’s Withholding Reciprocity Declaration None
*
Wisconsin uses federal Form W-2
IMPORTANT NEWS
Withholding tax rates. Current withholding rates continue for 2023.
Electronically File Forms W-2c. You can electronically file Forms W-2c through the data file transfer using EFW2C format.
REMINDERS
Form 1099-NEC. For federal purposes, businesses use Form 1099-NEC instead of Form 1099-MISC to report to the IRS
amounts paid for services performed by someone who is not an employee of the business (nonemployee compensation).
For Wisconsin purposes, businesses must follow the reporting requirements in Publication 117, Guide to Wisconsin Wage
Statements and Information Returns.
Truncated taxpayer identification numbers on Forms W-2 and 1099. As a safeguard against identity theft, the IRS allows
payers to truncate a payee's taxpayer identification number (SSN, FEIN, or ITIN) on the copy of Form W-2 or 1099 that the
payer gives to the payee. The department follows the IRS treatment.
Caution: Payers may not truncate the payee's social security number on any forms filed with the department, IRS, or Social
Security Administration. Payers may not truncate their own identification number on any forms given to the payee or filed
with the department, IRS, or Social Security Administration.
Federal Form W-4 cannot be used for Wisconsin withholding tax purposes. For Wisconsin withholding tax purposes,
every newly-hired employee is required to provide a completed Form WT-4 to each of their employers.
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Withholding Tax Guide Publication W-166
Reporting requirement for employer withholding. Employers filing quarterly, monthly, or semi-monthly cannot submit
an annual reconciliation of Wisconsin tax withheld (Form WT-7) until all withholding deposit reports (Form WT-6) have
been filed. The filer will get a rejection or error message if:
1. The total withholding tax reported on the annual reconciliation is more than the total tax reported on the withholding
deposit reports or
2. One or more withholding deposits have not been filed. Withholding deposits can be in pending status with a future
payment date.
This requirement reduces the number of penalties imposed on the annual reconciliation and reduces appeals (see
Wisconsin Tax Bulletin #203).
Application to submit W-2 information. We created a My Tax Account (MTA) application that allows businesses to key in
and submit W-2 and 1099 information at any time during the year. The application makes it easy to submit information
returns omitted from previous submissions. It also provides a user-friendly option for those that don’t have an active
withholding account but have a need to submit W-2s or 1099s.
Nonresident entertainer reporting. The nonresident entertainer withholding report (Form WT-11) is tax-year specific and
allows you to report withholding for multiple nonresident entertainers. Nonresident entertainers may request a lower
withholding rate using Form WT-12. You may file these forms electronically through MTA.
W-2s and information returns required to be filed with the department are due January 31. See Publication 117, Guide
to Wisconsin Wage Statements and Information Returns, for more information.
We may not issue a refund to an employed individual before March 1, unless the individual and individual's employer
have filed all required returns and forms for the taxable year for which the individual claims a refund.
1. FEDERAL EMPLOYER’S TAX GUIDE
Wisconsin individual income and withholding tax laws generally conform to the federal Internal Revenue Code. Most
definitions and instructions are identical to those used by the Internal Revenue Service (IRS) and published in the
Federal Employer’s Tax Guide Circular E (Publication 15) and the Employer’s Supplemental Tax Guide (Publication
15-A). These publications may be obtained at your local IRS office , or by calling 1-800-829-3676.
2. REGISTRATION AND ACCOUNT INFORMATION
A. Application Process
Every employer who pays wages subject to Wisconsin withholding, or voluntarily withholds Wisconsin tax, must
register for a Wisconsin withholding tax number. Registration options include:
• Register online at tap.revenue.wi.gov/btr or
• Complete Form BTR-101, Application for Wisconsin Business Tax Registration, and mail or fax as provided in
the form's instructions. If you fax Form BTR-101, use black ink and include a cover sheet with the contact's
name, fax number, and telephone number. You may obtain Form BTR-101 by contacting any of our local
offices, or by calling (608) 266-2776.
If you register online, you will receive a Wisconsin withholding tax number within one to two business days. If
you mail or fax Form BTR-101, allow 15 business days for the department to process your application.
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Withholding Tax Guide Publication W-166
Fully complete your application. Failure to include information such as the first date of withholding, your federal
employer identification number, or an estimate of the amount of tax to be withheld could delay the processing
of your application.
Business Tax Registration Renewal Fee: The initial $20 registration fee covers a period of two years. At the end
of that period, a $10 renewal fee applies every two years to all persons holding permits or certificates subject
to Business Tax Registration provisions.
B. Wisconsin Withholding Tax Number
Employers should use the 15-digit Wisconsin withholding tax number assigned to your business for all state
withholding tax reporting.
The Wisconsin withholding tax number has 15 digits and appears as: 036-0000000000-00. You will retain your
number permanently, unless you no longer have a withholding requirement and close your account. If you have
more than one withholding tax number, notify us. We will let you know which number to use.
Each corporation (subsidiary) of an affiliated group, which has its own employees and its own federal employer
identification number, must apply for its own Wisconsin withholding tax number. Each corporation is considered
a separate employer. Unlike the Internal Revenue Service, Wisconsin does not permit the use of a common
paymaster. However, a corporation that has several divisions (not separate entities) must have a single
Wisconsin withholding tax number to report withholding for all divisions.
The Wisconsin withholding tax number is different from the federal employer identification number. Always use
the Wisconsin withholding tax number when corresponding with us.
C. Filing Frequency
The department assigns your filing frequency based on information provided in your application. If your
withholding liability changes, you may be notified in writing of a change to your filing frequency starting with
the period beginning January 1 of the next calendar year.
Filing more frequently than your required assigned frequency is acceptable if there is at least one return per
required period. You do not need to request permission to file more frequently than your assigned filing
frequency. For example: if an employer has a biweekly payroll but has a monthly filing requirement, the
employer may submit WT-6 payments for each biweekly payroll period.
If you want to file less frequently than your assigned frequency, you must request permission from the
department. In general, the department will only approve these requests if the employer provides proof that
the employer will not have a tax liability during the required filing periods. For example: if an employer has a
monthly payroll but has a semi-monthly filing requirement, the employer may request permission to file
monthly instead of semi-monthly.
D. Reactivate Withholding Account
If you resume business or rehire employees, and previously held a Wisconsin withholding tax number, request
reinstatement of your prior number if ownership of your business is the same. Call (608) 266-2776 or email your
request to DORWithholdingTax@wisconsin.gov.
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E. Change in Business Entity
If you change your business entity (e.g., sole proprietorship to partnership or corporation, or partnership to
corporation) you must obtain a new Wisconsin withholding tax account number. An employer who acquires the
business of another employer may NOT use the former employer's tax number. The new employer must apply
for their own number.
Note: The department has adopted a policy similar to the IRS regarding partner changes. Generally, if you are
required to obtain a new federal employer identification number, you are also required to register for a new
Wisconsin withholding tax number.
A continuing partnership with an ownership change of less than 50% may continue using the same Wisconsin
withholding tax account number. When the change in ownership is 50% or more, follow federal requirements.
If a new federal identification number is required, a new Wisconsin withholding number is required. Send the
names, addresses, and social security numbers of added or dropped partners to the department within 10 days
after a change takes place.
A separate annual reconciliation (WT-7) and wage and information returns must be filed for each legal entity.
Single-Member LLC
A disregarded entity is automatically considered an "employer" for purposes of federal withholding taxes.
Wisconsin follows this treatment. This means a single-owner entity that is disregarded as a separate entity under
Internal Revenue Code is an "employer" for Wisconsin withholding tax purposes.
As an "employer," a disregarded entity must obtain a Wisconsin withholding tax number.
3. GENERAL WITHHOLDING INFORMATION
A. Employee’s Withholding Exemption Certificate
The Wisconsin Withholding Exemption Certificate (Form WT-4) is used to determine the amount of Wisconsin
income tax to be withheld from employee wages. Every newly-hired employee must give Form WT-4 to their
employer. Employers may also use this form to comply with new hire reporting requirements.
B. Special Situations Regarding Form WT-4 and Form WT-4A
Additional withholding: If the amount withheld is insufficient to meet an employee’s annual income tax liability,
the employee can avoid making estimated tax payments or paying a large amount with their income tax return
by reducing the number of withholding exemptions claimed. If no exemptions are claimed, and under
withholding still results, the employee may designate an additional amount to be withheld using Wisconsin
Form WT-4 or submit a written request to the employer to have an additional amount withheld each pay period.
Less withholding: If the maximum number of allowable exemptions is claimed and over withholding still occurs,
the employee may request the employer withhold a lesser amount. In such instances, the employee must
complete an Employee Withholding Agreement (Form WT-4A).
The employee must provide a copy of the agreement to the employer and the department. The department is
authorized to void an agreement by written notification to the employer and employee if it is determined that
the agreement is incorrect or incomplete.
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No withholding: An employer is not required to deduct and withhold Wisconsin income tax from the employee’s
wages when the employee certifies to the employer on Form WT-4 that the employee had no income tax liability
for the prior year and anticipates no liability for the current year. Federal Form W-4 cannot be used by an
employee to claim complete exemption from Wisconsin withholding. See item C, for an explanation of the
employer’s responsibility to furnish a copy of the exemption certificate to this department.
Employers must retain copies of Forms WT-4 and WT-4A submitted by their employees.
Note: A claim for total exemption from withholding tax must be renewed annually. Employers should review
their records at the beginning of each year to ensure they have a current Form WT-4 on file for each employee
claiming total exemption from withholding tax.
Employees who prepay their Wisconsin income tax: An employee may prepay with the department 100
percent of their estimated tax for the next year before the last day of the current year.
We will issue a Certificate of Exemption from Wisconsin Income Tax Withholding (Form W-200) for the
employee to present to their employer. The employee is then entitled to a complete exemption from Wisconsin
withholding for the designated year. This is a voluntary action by the employee and may not be forced by the
employer. The employer should not ask the employee to complete, nor should the employer accept, a Form
WT-4 which claims total exemption for the year of the prepayment.
See our Prepayment of Tax common question for additional information.
C. Employees Claiming Exemption from Withholding (Form WT-4)
Wisconsin law requires that a copy of Form WT-4 be filed with the department whenever either of the following
conditions exists:
• The employee claims more than 10 exemptions.
• The employee claims complete exemption from Wisconsin withholding and earns over $200 a week.
Employers. Send Forms WT-4 claiming more than 10 exemptions or complete exemption from withholding to
Wisconsin Department of Revenue, Audit Bureau, P.O. Box 8906, Madison, WI 53708-8906.
Copies of employee exemption certificates filed during a quarter must be submitted at the end of the quarter.
No copy is required if the employee is no longer working for the employer at the end of the quarter.
We will review certificates filed by the employer upon receipt. Employers withhold taxes as requested by their
employee, unless the employer receives written instructions from the department to withhold on some other
basis.
Employees. When an employee claims complete exemption from Wisconsin withholding tax, a new Form WT-4
must be filed annually. The employer must receive a completed Form WT-4 for the current income year on or
before April 30, of that year. If the employee fails to furnish an exemption form, the employee shall be
considered as claiming zero withholding exemptions.
D. Withholding Calculator
An employee with too much or too little withheld from their paycheck may find our withholding calculator
helpful. The calculator estimates the amount of Wisconsin income tax withheld by an employer based on the
number of withholding exemptions the employee claims, the employee's withholding status and pay
information.
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E. New Hire Reporting Requirements
All employers with a federal employer identification number must report all newly-hired or rehired employees
to the New Hire Program within 20 days of hire or re-hire.
The easiest and most cost-effective way to report new hires is via the internet. For more information, visit
the Wisconsin New Hire Reporting Center or contact the New Hire Processing Center toll free at 1-888-300-4473.
F. Wages Paid to Residents Who Work Outside Wisconsin
Wages paid to Wisconsin residents are subject to Wisconsin withholding, whether paid for services performed
entirely in Wisconsin, partly in and partly outside Wisconsin, or entirely outside Wisconsin. The Secretary of
Revenue may authorize special withholding arrangements in hardship cases resulting from situations in which
persons domiciled in Wisconsin are subjected to withholding in some other state because they perform
substantial personal services in such other state.
G. Special Minnesota Withholding Arrangement
The Secretary of Revenue has authorized a special withholding arrangement for employers of Wisconsin
residents working in Minnesota. Wisconsin withholding will not be required under the following circumstances:
• The employee is a legal resident of Wisconsin (i.e., domiciled in Wisconsin) when the wages are earned in
Minnesota, and
• The wages earned in Minnesota by the Wisconsin resident are subject to Minnesota withholding and would
also be subject to Wisconsin withholding.
Employees who do not have Wisconsin income tax withheld from wages earned in Minnesota must make regular
estimated tax payments if they expect to owe $500 or more with their Wisconsin income tax return for the year.
For more information see the Withholding and Tax Filing webpage.
H. Out-of-State Disaster Relief Responders
Qualifying out-of-state employers and out-of-state employees are allowed an exemption from employer
withholding registration and income tax reporting requirements, if the qualifying employer or employee is in
Wisconsin solely to perform disaster relief work in connection with a state of emergency declared by the
Governor.
"Disaster relief work" means work, including repairing, renovating, installing, building, or performing other
services or activities, relating to infrastructure in this state that has been damaged, impaired, or destroyed in
connection with a declared state of emergency.
"Infrastructure" includes property and equipment owned or used by a telecommunications provider or cable
operator or that is used for communications networks, including telecommunications, broadband, and
multichannel video networks; electric generation, transmission, and distribution systems; gas distribution
systems; water pipelines; and any related support facilities that service multiple customers or citizens, including
buildings, offices, lines, poles, pipes, structures, equipment, and other real or personal property.
In order to claim an exemption under the Act, the qualifying business or employee must contact the department
within 90 days of the last day of the disaster period. See Publication 411, Disaster Relief, for more information.
The above provisions first apply to taxable years beginning on January 1, 2015.
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I. Wages Paid to Nonresidents Who Work in Wisconsin
*
All wages paid to nonresidents (persons domiciled outside Wisconsin), for services performed in Wisconsin , are
subject to withholding unless an exception applies. Some exceptions are listed below:
(1) Employers are interstate rail or motor carriers, subject to the jurisdiction of the federal Interstate Commerce
Commission and the employee regularly performs duties in two or more states.
(2) Payment is for retirement, pension and profit sharing benefits received after retirement.
(3) Employees are residents of a state with which Wisconsin has a reciprocity agreement; refer to the
Reciprocity section.
(4) Employees are residents of a state with which Wisconsin does not have a reciprocity agreement and either:
(a) the employer is an interstate air carrier and the employee earns 50% or less of their compensation in
Wisconsin, or
(b) the employer can reasonably expect the annual Wisconsin earnings to be less than $1,500. If the
employee wage estimate exceeds $1,500, the employer must withhold from wages paid thereafter,
sufficient amounts to offset amounts not withheld from wages previously paid.
(5) Employee qualifies for the nonresident military spouse withholding exemption. See Form W-221,
Nonresident Military Spouse Withholding Exemption.
* If a nonresident earns wages both in and outside of Wisconsin, only that part of the wages earned in Wisconsin in each payroll period is
subject to Wisconsin withholding. It may be necessary for the employer to make a reasonable division of wages for each payroll period
with regard to services performed in and outside of Wisconsin. The employer may also be required to withhold income tax for the
employee’s state of residence. Contact the department in that state for more information.
Reciprocity: Wisconsin has reciprocity agreements with Illinois, Indiana, Kentucky, and Michigan. Persons who
employ residents of those states are not required to withhold Wisconsin income taxes from wages paid to such
employees. Written verification is required to relieve the employer from withholding Wisconsin income taxes
from such employee’s wages. Form W-220, Nonresident Employee's Withholding Reciprocity Declaration, may
be used for this purpose.
J. Nonresident Employers
Employers engaged in business in Wisconsin (e.g., organized under Wisconsin law, licensed to do business in
Wisconsin, or transacting business in Wisconsin) have the same requirements to withhold as Wisconsin
employers.
Employers who are not engaged in business in Wisconsin, but who employ Wisconsin residents outside of
Wisconsin, may voluntarily register to withhold Wisconsin tax. If the employer chooses not to withhold the tax,
the employee may be required to make estimated payments of Wisconsin income tax. Payments may be made
electronically through our Make a Payment webpage or by using Form 1-ES, Wisconsin Estimated Income Tax
Voucher.
K. Withholding on Nonresident Entertainers
All payments made to a nonresident entertainer for performing in Wisconsin, except those excluded from the
total contract price, are presumed subject to withholding if the total contract price for the performance is more
than $7,000. The "employer" must file Form WT-11 within five days of the conclusion of the nonresident
entertainer's performance and withhold 6% of the total contract price, unless a lower rate is approved.
Exceptions: There is no requirement to withhold from the nonresident entertainer's payment if:
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• The total contract price is $7,000 or less,
• The nonresident entertainer provides the employer proof of filing a sufficient bond or deposit with the
department at least seven days prior to the performance in Wisconsin, or
• The nonresident entertainer provides the employer a copy of a waiver issued by the department.
Total contract price does not include travel expense payments made to, or on behalf of, an entertainer that are
1) made under an accountable plan and 2) for actual transportation, lodging, and meals that are directly related
to the entertainer's performance in Wisconsin.
A nonresident entertainer generally must file a surety bond or cash deposit in the amount of 6% of the total
contract price at least seven days prior to the Wisconsin performance. To make a cash deposit, please contact the
Pass-Through Entity Review Unit by telephone at (608) 264-1032 or by email: dorincomepte@wisconsin.gov for
assistance in making the cash deposit payment.
If the entertainer is required to file a surety bond or deposit and fails to do so, the "employer" must withhold.
This withholding is separate from regular employee withholding and applies only to nonresident entertainers.
Any tax withheld under this nonresident entertainer law must be submitted separately from regular withholding
taxes.
If the amount withheld and Form WT-11 are not sent electronically through My Tax Account:
• Mail Form WT-11 and the amount withheld to Wisconsin Department of Revenue, PO Box 8965, Madison
WI 53708-8965, or
• Deliver to the department’s Madison office at 2135 Rimrock Road.
One copy of Form WT-11 should be given to the nonresident entertainer and one copy should be retained by
the employer. If you need more information on Form WT-11, call (608) 264-1032.
A nonresident entertainer is:
• A nonresident person who furnishes amusement, entertainment, or public speaking services, or performs
in one or more sporting events in Wisconsin for consideration or,
• A foreign corporation, partnership, or other type of entity not regularly engaged in business in Wisconsin,
that derives income from amusement, entertainment, or sporting events in Wisconsin or from the services
of a nonresident person as defined above.
"Employer" is a resident person who contracts for the performance of a nonresident entertainer. If there is no
such person, "employer" is the person who has receipt, custody or control of the event proceeds.
For more information, see Publication 508, Nonresident Entertainers.
L. Withholding for Noncash Fringe Benefits
Taxable noncash fringe benefits provided to employees must be treated as additional wages that are subject to
withholding. Generally, the determination of whether a fringe benefit is taxable for Wisconsin is based on federal
income tax law. Noncash fringe benefits that are subject to federal withholding tax are also subject to Wisconsin
withholding, at the same value and for the same payroll period.
Examples of taxable noncash fringe benefits that are subject to withholding include: use of employer-provided
automobiles for commuting, an employer-provided vacation, free or discounted commercial airline flights, and
employer-provided tickets to entertainment events.
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The amount of Wisconsin income tax to be withheld from an employee who receives taxable noncash fringe
benefits can be determined by:
(1) Combining the employee’s taxable noncash fringe benefits and regular wages and determining the
withholding as though the total constituted a single wage payment.
(2) Treating the taxable noncash fringe benefit as a supplemental wage payment and determining the amount
to be withheld by following the instructions for supplemental wage payments found on page 24 of this
guide.
Note: Federal law permits an employer to elect not to withhold federal income tax for taxable noncash fringe
benefits which employees realize from the use of an employer-provided vehicle. Employers who make this
election for federal purposes will not be required to withhold Wisconsin income tax for the same vehicle fringe
benefits.
M. Health Savings Accounts
Effective for taxable years beginning in 2011 and thereafter, Wisconsin follows federal provisions relating to
HSAs. The only difference is the imposition of penalties. For details, see Fact Sheet 1105, Health Savings
Accounts.
N. Third Party Sick Pay
Wisconsin does not follow the federal provisions relating to payments of sick pay made by third parties (e.g., an
insurance company). Wisconsin statutes provide that when a third-party payer of sick pay makes payments
directly to the employee and the employee has provided a written request to withhold Wisconsin income tax
from those payments, the third-party payer must report and remit the income tax withheld from sick pay, not
the employer.
For Wisconsin purposes, the payer of third-party sick pay plans who withhold Wisconsin income tax must issue
a Form W-2 directly to the individual who received the sick pay. The Form W-2 must report the amount of
taxable sick pay and the total amount of Wisconsin income tax withheld. Note: The department will not accept
a consolidated Form W-2, so the payer must file a separate Form W-2 for each individual.
O. Pensions
If a pension recipient requests in writing that Wisconsin income tax be withheld from their pension, the payer,
if engaged in business in Wisconsin, must withhold tax in accordance with Wisconsin withholding tables in this
booklet or in the amount that the pension recipient designates to the payer. However, the amount withheld
from each pension payment may not be less than $5.
P. Reporting of Wages for Agricultural, Domestic, or Other Employees Exempt from Withholding
"Wages" means all remuneration for services performed by an employee for an employer. Wages are subject
to Wisconsin withholding tax with the exception of agricultural, domestic or other employee wages exempt
from withholding as provided in sec. 71.63, Wis. Stats.
All entities with activities in Wisconsin whether paying taxable wages or not, are required to provide their payees
a federal Form W-2, 1099-MISC, 1099-NEC, or 1099-R and should follow these reporting guidelines:
• Wages, regardless of the amount, are to be reported on federal Form W-2.
• All payments which are not wages but from which Wisconsin income tax has been withheld are to be
reported on federal Form W-2, 1099-MISC, 1099-NEC, or 1099-R as appropriate.
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• Payments of $600 or more that are not wages and from which no Wisconsin income tax has been withheld
are to be reported on federal Form W-2, 1099-MISC, 1099-NEC, or 1099-R as appropriate. Note: If these
payments are not required to be reported to the Internal Revenue Service, they may be reported to the
department on Wisconsin Form 9b instead of the federal form.
If you do not hold a Wisconsin withholding tax number because you are not required to withhold from
employees' wages (agriculture, domestic, etc.), did not withhold, and never held a Wisconsin withholding tax
number, enter 036888888888801 on the W-2 in the box titled "Employer's State ID Number."
Forms W-2, W-2G, 1099-MISC, and 1099-R must be filed with the department as outlined in Publication 117,
Guide to Wisconsin Wage Statements and Information Returns. If the forms include Wisconsin withholding, you
must also file the annual reconciliation (WT-7) by January 31. If the due date falls on a weekend or legal holiday,
the due date becomes the business day immediately following the weekend or legal holiday.
Q. Willful Misclassification Penalty for Construction Contractors
Any employer engaged in the construction of roads, bridges, highways, sewers, water mains, utilities, public
buildings, factories, housing, or similar construction projects who willfully provides false information to the
department, or who willfully and with intent to evade any withholding requirement, misclassifies or attempts
to misclassify an individual who is an employee of the employer as a nonemployee shall be fined $25,000 for
each violation.
R. Payments Made to Decedent Estate or Beneficiary
Various types of payments are made to the estate or to beneficiaries of a deceased employee which result from
the deceased person's employment. The department follows IRS policy in determining whether withholding of
income tax is required from these payments.
SUBJECT TO WITHHOLDING: An uncashed check originally received by a decedent prior to the date of death
and reissued to the decedent's personal representative shall be subject to withholding of Wisconsin income tax.
NOT SUBJECT TO WITHHOLDING: The following types of payments to a decedent's personal representative or
heir shall not be subject to withholding of Wisconsin income tax:
• Payments representing wages accrued to the date of death but not paid until after death.
• Accrued vacation and sick pay.
• Termination and severance pay.
• Death benefits such as pensions, annuities and distributions from a decedent's interest in an employer's
qualified stock bonus plan or profit sharing plan, as provided in sec. 71.63(6)(j), Wis. Stats.
4. DEPOSITING WITHHELD TAXES
A. Reporting Requirements
Wisconsin income taxes are to be withheld from employees in accordance with the instructions in this guide.
Withholding liability is incurred when wages are paid to employees, not when wages are earned. The tax
withheld is to be held in trust for the state by the employer and remitted via the withholding deposit report
(Form WT-6) or annual reconciliation (Form WT-7), according to each employer’s assigned filing frequency.
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Withholding deposit reports and the annual withholding reconciliation must be submitted electronically unless
you've been granted a department waiver from electronic filing. Annual filers are not required to file deposit
reports.
B. Deposit Report (Form WT-6) Filing Options
Form WT-6 filing and payment options include:
• My Tax Account
• Telefile – call (608) 261-5340 or (414) 227-3895
• E-File Transmission
• ACH Credit – through your financial institution
WAGE ATTACHMENTS: Amounts collected from certification (garnishment) of employee wages should NOT be
remitted with Wisconsin income tax withheld from employees. All employers must submit wage attachment
payments electronically unless they have been granted an exception. We offer two electronic payment
methods:
• My Tax Account
• ACH Credit
For more information about Wage Attachment Payments, visit our website.
C. Reporting Periods
The filing frequency assigned to you by the department has a set number of reporting periods per calendar year.
When determining the appropriate reporting period, it is helpful to remember that withholding liability is
incurred when wages are paid to the employee, not when wages are earned.
Filing Frequency # of Reporting Periods Per Calendar Year Tax Period End Date
WT-7 WT-6
Annual 1 * 12/31
Quarterly 1 4 3/31, 6/30, etc.
Monthly 1 12 1/31, 2/28, etc.
Semi-monthly 1 24 1/15, 1/31, etc.
*No WT-6 deposit report required
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Example: A semi-monthly filer must file a report for the 1st through the 15th of the month and a report for the
16th through the end of month. An employer filing on a semi-monthly basis pays employees on January 11. As
a result, the income tax withheld is reported in the period ending January 15 (tax period end date). This report
is due to the department by January 31 (tax period due date).
Example: An employer filing on a monthly basis pays employees on December 26. As a result, the income tax
withheld is reported for period ending December 31 (tax period end date). This report is due to the department
by January 31 (tax period due date).
A withholding deposit report must be submitted regardless of whether taxes are withheld during the period.
ACH debit payments made via the My Tax Account program must be initiated by 4:00 p.m. central standard time
of the due date to be considered timely paid. The electronic withholding deposit report must be made by the
due date to be considered timely filed.
All withholding filers with an active withholding tax account are required to file an annual reconciliation (WT-7).
D. Reporting Changes to Wisconsin Employer Account Information
Employers are obligated to keep the department current of any changes of name or address. You can notify the
department by one of the methods below:
• Submit address change through My Tax Account
• Email: DORRegistration@wisconsin.gov
• Write: Wisconsin Department of Revenue, PO Box 8902, Madison, WI 53708-8902
• Fax: (608) 327-0232, Attn: Registration Unit
E. Filing Due Dates
Note: If the original due date falls on a weekend or holiday, the return and/or payment is due the business day
following the weekend or holiday.
Deposit Reports (WT-6)
Annual filers – No deposit report required. Withholding is reported on the annual reconciliation (WT-7).
Monthly or quarterly filers – Deposit report is due on or before the last day of the month following the monthly
or quarterly withholding period.
Semi-monthly filers – When the employee pay date is on or between the 1st and the 15th of the month, the
amount deducted and withheld for the period ending the 15th of the month is due on or before the last day of
the month.
When the employee pay date is on or between the 16th and the end of the month, the amount deducted and
withheld for the period ending the last day of the month is due on or before the 15th of the following month.
Example: An employee is paid December 16. The employer reports withholding on the deposit report for period
ending December 31. This deposit report is due January 15.
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Annual Reconciliation (WT-7)
All filers – The annual reconciliation, wage statements, and information returns are due to the department by
January 31, the last day of the month following the calendar year. When the withholding account is closed
before December 31, the annual reconciliation is due within 30 days of the account cease date.
File wage statements (Forms W-2) and information returns (Forms 1099) reflected on the reconciliation by
January 31. Note: My Tax Account is generally available for filing Forms W2 and 1099 for the current tax year
before published forms and other software are available.
F. Extensions
The department may grant a one-month extension to file the deposit report (WT-6) if you are able to
demonstrate good cause and reason for the requested delay. Extension requests must be received by the
original due date of the deposit report.
Note: Interest will be imposed during the one-month extension period at the rate of one percent. To request
an extension, do one of the following:
• Complete the Request Extension to File in My Tax Account
• Email: WIWithholding@wisconsin.gov
• Write: Mail Stop 3-80, Wisconsin Department of Revenue, Tax Operations Business, P.O. Box 8902,
Madison, WI 53708-8902
• Fax: (608) 327-0232
We may not issue a refund to an employed individual before March 1, unless the individual and individual's
employer have filed all required returns and forms for the taxable year for which the individual claims a refund.
Caution: Bulk extension requests will not be accepted. Requests must be submitted separately for each account.
Good cause must be shown for each request regarding why the filing deadline cannot be met in order for your
request to be considered.
G. Failure to File or Pay by the Due Date
Failure to receive a Wisconsin withholding tax account number does not relieve the employer from timely
reporting and depositing the tax withheld.
Late filing fee: Any person who is required to file a withholding report and deposit withholding taxes that fails
to do so timely and the department shows that the taxpayer's action or inaction was due to the taxpayer's willful
neglect and not to reasonable cause, shall be subject to a $50 late fee, except for corporations taxed under
subch. IV or insurance companies taxed under subch. VII of ch. 71, Wis. Stats., the late fee is $150.
Penalties: Any employer who fails or refuses to file a report or statement or remit taxes withheld from employee
wages on or by the due date may be subject to penalties upon a showing by the department that the taxpayer's
action or inaction was due to the taxpayer's willful neglect and not to reasonable cause.
A negligence penalty of 5% of the tax due for each month the report is filed after the due date may be imposed.
The maximum negligence penalty for late filing is 25% of the tax due. The negligence penalty may be waived on
appeal if a return is filed late due to reasonable cause.
A penalty of 25% of the amount not withheld or properly reported, deposited or paid over may also be imposed.
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Interest: Interest accrues at the rate of 18% per year on any taxes that are not deposited in a timely manner.
During a period in which an extension is granted, interest accrues at the rate of 1% per month.
H. Failure to Report Amount of Taxes Withheld
An estimated tax amount may be assessed to an employer who fails to timely report the amount of tax withheld
for a period. This estimated amount, if left unanswered, may become final and due. An estimated tax amount,
once delinquent, may only be adjusted by the filing of an actual deposit report and/or annual reconciliation and
accompanying employee wage and tax statements.
I. Refund/Credit for Overpayment(s)
A claim for refund of an overpayment must be filed within four years from the due date of the income or
franchise return. A written request for a refund must be submitted to the department within the four-year
period and the request must be accompanied by an amended annual reconciliation and employee wage and tax
statements (if changed).
Mail claims for refund to Wisconsin Department of Revenue, Mail Stop 3-14, P.O. Box 8920, Madison,
WI 53708-8920.
Exception: When an overpayment occurs on a prior period, the withholding liability and payment may be
reduced on a later period within the same calendar year, provided the annual reconciliation for that year has
not been filed.
J. Other
A person required to collect, account for, or pay withholding taxes, who willfully fails to collect, account for, or
pay those taxes to the department, may be held personally liable for such taxes, including interest and penalties.
5. RECONCILIATION PROCESS
A. Preparing Employee W-2
The following must be reported as Wisconsin wages in Box 16 of Form W-2:
• All wages earned by Wisconsin residents, regardless of where services were performed.
• All wages earned by nonresidents for services performed in Wisconsin, unless the individual is a resident of
Illinois, Indiana, Kentucky or Michigan and has properly completed Form W-220, Nonresident Employee's
Withholding Reciprocity Declaration.
For additional W-2 preparation guidance see examples in Section 6 of Publication 172.
B. Furnishing Employees with Wage and Tax Statements
A wage and tax statement (federal Form W-2) must be prepared for each employee to whom wages were paid
during the previous calendar year, regardless of the amount of wages paid, and even though no tax was
withheld.
Give the proper copies of this statement to the employee by the following January 31, or at the time
employment is terminated. See "Discontinuing Withholding" for more information. The copy designated for the
department must be sent to the department along with the annual reconciliation. Filing options are provided in
this publication.
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If it is necessary to correct a wage and tax statement after it has been given to an employee, a W-2c must be
issued to the employee. If the error affects a reconciliation already filed, file an amended reconciliation.
File corrected wage statements with the department. Options include:
• Electronic filing options:
o Use My Tax Account
o Submit a corrected EFW2 file
• If you file fewer than 10 wage statements or obtained an electronic filing waiver, you may send a W-2c to:
Wisconsin Department of Revenue
PO Box 8920
Madison WI 53708-8920
If a wage statement is lost or destroyed, furnish a copy marked "Reissued by Employer" to the employee.
Any "employee" copies of wage statements which, after reasonable effort, cannot be delivered to employees
should be retained by the employer for four years.
Note: Any employer who furnishes a false or fraudulent wage statement or who intentionally fails to furnish a
wage statement is subject to a penalty under Wisconsin law.
C. Annual Reconciliation (WT-7) Filing Options
If your Wisconsin withholding tax account was active for any part of the calendar year, you must file an annual
reconciliation. Filing and payment options include:
• My Tax Account
• Telefile – call (608) 261-5340 or (414) 227-3895
• E-File Transmission
• ACH Credit – through your financial institution
The WT-7 reconciles the amount withheld from wages paid to employees with the amount deposited
throughout the calendar year on the WT-6 deposit reports. In addition to filing the WT-7, submit supporting
wage statements and information returns.
Failure to file a completed annual reconciliation or its equivalent can result in the disallowance of the wage
deduction on your individual income tax return or corporation franchise or income tax return.
If an electronic filing waiver has been granted, you may mail Form WT-7 along with supporting wage and
information returns.
Note: Amounts collected from the certification (garnishment) of wages should NOT be included as Wisconsin
tax withheld on the W-2 form or annual reconciliation.
Late filing fees: Any person who is required to file a withholding report and deposit withholding taxes that fails
to do so timely, and the department shows that the taxpayer's action or inaction was due to the taxpayer's
willful neglect and not to reasonable cause, shall be subject to a $50 late fee, except for corporations taxed
under subch. IV or insurance companies taxed under subch. VII of Ch. 71, Wis. Stats., the late fee is $150.
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Penalties: A penalty of 25% of the amount not withheld, properly deposited or paid over may be imposed, upon
a showing by the department that the taxpayer's action or inaction was due to the taxpayer's willful neglect and
not to reasonable cause.
Appeals: If you are appealing an amount due, you must submit your appeal through My Tax Account, or send a
letter to Wisconsin Department of Revenue, P.O. Box 8981, Madison, WI 53708-8981. If sending a letter, be sure
to include your Wisconsin withholding number. We do not accept appeal requests made by email or telephone.
D. Wage Statement and Information Return Reporting Requirements
Wage Statement and Information Return Reporting Requirements
Required format
Required information Send information Do not send
for paper filers
• 15-digit Wisconsin Electronic • Data must be in similar • 1096-federal transmittal
withholding tax number. location of federal form on form
• If you file 10 or more
Those who did not IRS website • 1099-DIV or 1099-INT if
wage statements or
withhold, are not required • Must be in form format. no Wisconsin withholding
information returns, you
to withhold and never
must file them We will not accept text (do not include on WT-7)
held a Wisconsin
electronically. See lists.
withholding tax number, • CDs, magnetic tapes or
Publication 117 for "How
must use • No more than four PDF files
to File."
036888888888801. statements or returns per • Carbon copies
• Nine-digit federal Paper page
•
• Correspondence
employer identification • If you file fewer than 10, Page no larger than
number (FEIN) we encourage you to file 8.5"x11" • Duplicate W-2s with no
change (if change made,
• Legal name must match electronically. Otherwise, • Page no smaller than
file W-2c only)
numbers above mail them to the following 2.75" high or 4.25" wide
address: • Duplicate WT-7
• Nine-digit payee tax • Send only one statement
identification number1 Wisconsin Department or return per • Old version WT-7 if paper
of Revenue
• Wisconsin as top state (if employee/payee (no filing
possible) PO Box 8920 duplicates)
• W-2s or 1099s with no
Madison, WI 53708-8920 • Use blue or black ink Wisconsin connection
Before Filing
Do not send to any • WT2
• Register, if required, or
make any name changes other address
• Verify the first three
items above using the
look-up in My Tax
Account
• Preparers can use our
withholding data
exchange to verify client
information
1
As a safeguard against identity theft, the Internal Revenue Service (IRS) allows payers to truncate a payee's taxpayer
identification number (SSN, FEIN, or ITIN) on the copy of Form W-2 or 1099 that the payer gives to the payee. The
department follows the IRS treatment. Caution: Payers may not truncate the payee's social security number on any
forms filed with the department, IRS, or Social Security Administration.
E. Filing Wage and Information Returns
If you file 10 or more wage statements or 10 or more of any one type of information return, you must file
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electronically.
Electronic filing options include:
• Use approved payroll software.
• Key Forms W-2, 1099-MISC, 1099-NEC, and 1099-R in My Tax Account when filing the annual
reconciliation (WT-7).
• Key Forms W-2, 1099-MISC, 1099-NEC, and 1099-R in My Tax Account at any time during the year. Log
into My Tax Account and select "Enter W-2/1099 Information."
This application makes it easy to submit information returns omitted from previous submissions. It also
provides a user-friendly option for those that don’t have active withholding accounts but have a need to
submit W-2s or 1099s.
• Submit an EFW2 file (for Form W-2) through the department's website.
• Submit an IRS formatted file (for Forms 1099-MISC, 1099-NEC, 1099-R, 1099-K, W-2G, etc.) through the
department's website.
Note: The only electronic filing options for Form 1099-K with Wisconsin withholding are (1) approved payroll
software and (2) an IRS formatted file that is in the format provided in IRS Publication 1220.
If you file fewer than 10 wage statements or fewer than 10 information returns, we encourage you to file
electronically using one of the methods above. The department will send you a confirmation number upon
receipt. Otherwise mail to the address shown in Chart 2 in Publication 117.
F. Extensions
You may request an extension of 30 days for filing the annual reconciliation (Form WT-7) if you are able to
demonstrate good cause and reason for the requested delay. If an extension is granted for the Form WT-7, it
also applies to the corresponding wage statements and information returns. You may request a 30-day extension
for filing W-2s and/or 1099s with the department, if no Form WT-7 extension is needed. There is no extension of
time for filing W-2Gs.
Due dates for the following cannot be extended:
• Furnishing wage statements to employees
• Furnishing information returns to recipients
Extension requests must be received by the original due date using one of the following:
• Complete the Request Extension to File in My Tax Account
• Email WIWithholding@wisconsin.gov
• Write to Mail Stop 3-80, Wisconsin Department of Revenue, Tax Operations Business, PO Box 8902,
Madison, WI 53708-8902
We may not issue a refund to an employed individual before March 1, unless the individual and individual's
employer have filed all required returns and forms for the taxable year for which the individual claims a refund.
Caution: Bulk extension requests will not be accepted. Requests must be submitted separately for each account.
Good cause must be shown for each request regarding why the filing deadline cannot be met in order for your
request to be considered.
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G. Discontinuing Withholding
When an employer goes out of business, the employer must notify the department of the last date of
withholding. We will send a letter confirming the account closure. The annual reconciliation must be filed within
30 days of discontinuing withholding.
If the employer ceases to pay taxable wages, or all of the employees are exempt from withholding based on the
Employees Wisconsin Withholding Exemption Certificate (Form WT-4), the employer should request to have its
Wisconsin withholding account inactivated.
If taxes are again withheld, the employer can request that the account be reactivated by calling (608) 266-2776
or emailing DORRegistration@wisconsin.gov.
H. Wisconsin Information Return Form 9b
Note: Federal Form 1099-MISC, 1099-NEC, 1099-R, or W-2, as appropriate, is required instead of Wisconsin
Form 9b if you are required to file the federal Form with the Internal Revenue Service (IRS). The due date below
also applies to these forms.
Who Must File? – Any person including individuals, fiduciaries, partnerships, limited liability companies, and
corporations doing business in Wisconsin and making payments to individuals of rents, royalties, or certain
nonwage compensation, as provided in Chart 1 of Publication 117.
Notes:
• If an employee receives wages subject to withholding and additional amounts not subject to withholding,
the total compensation must be reported on a wage statement instead of Form 9b.
• Payers other than corporations must report rents and royalties only if the payer deducts the payments in
computing Wisconsin net income.
• If Wisconsin withholding is reported on the federal form (1099-MISC, 1099-NEC, 1099-R, or W-2), the federal
form must be included on the annual reconciliation (Form WT-7).
What is the Due Date for Filing Form 9b? – The due date for filing Form 9b with the department and furnishing
a copy to the recipient is January 31. For information about requesting a 30-day extension for filing Form 9b
with the department, see Publication 117. Note: The due date for furnishing a copy of Form 9b to the recipient
cannot be extended.
Where to file? – For the most current information, see Publication 117.
Combined Federal/State Filing Program – Payers who participate in the Combined Federal/State Filing Program
are not required to file Forms 1099 with the Wisconsin Department of Revenue unless there is Wisconsin
withholding. Any Form 1099 with Wisconsin withholding must be filed along with the annual reconciliation,
Form WT-7.
6. OTHER TAXES TO BE AWARE OF
If you have business activities or earn income in Wisconsin, you may be subject to other Wisconsin taxes. Although
the information below is not intended to be all inclusive, it may help you in obtaining information about other
Wisconsin taxes. More information is available on our website.
Sales and use tax: A state sales and use tax is imposed in Wisconsin. In addition, some counties and the city of
Milwaukee in the state impose a sales/use tax. See this chart which shows the state, county, and city tax rates.
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The sales tax is imposed on the sales price from the retail sale, lease, or rental of all tangible personal property,
unless specifically exempt, and taxable services. If you make retail sales of items subject to the Wisconsin sales and
use tax, you must register for a Wisconsin seller’s permit.
Wisconsin also imposes a use tax on the purchase of tangible personal property or taxable services that are stored,
used, or consumed in this state on which sales tax was not charged. This most commonly occurs when tangible
personal property is purchased from out-of-state retailers and no sales tax is charged.
Individuals, partnerships, corporations, and other organizations registered for sales or use tax with the department
should report any use tax on their Wisconsin state and county sales and use tax return.
Individuals who are not registered for sales or use tax with the department may report the tax from out-of-state
purchases on their income tax return. A line is provided on individual income tax returns called "Sales and use tax
due on internet, mail order, or other out-of-state purchases."
Individual income tax: Every person who is a resident of Wisconsin and who has gross income exceeding a certain
amount is subject to Wisconsin income taxes, regardless of where the income is earned.
A person who is a nonresident of Wisconsin is subject to Wisconsin income taxes if they have gross income of $2,000
or more from Wisconsin sources, such as personal services performed in Wisconsin or income from a business or
property in Wisconsin.
Corporation income or franchise tax: Every corporation organized under the laws of Wisconsin or licensed to do
business in Wisconsin (except certain organizations exempt under sec. 71.26(1)(a) or 71.45(1), Wis. Stats.) is
required to file a Wisconsin corporate franchise or income tax return, regardless of whether or not business was
transacted. Unlicensed corporations are also required to file returns for each year they do business or have certain
business activities in Wisconsin.
Estimated tax for individuals: Estimated income tax payments are generally required if you expect to owe $500 or
more of income tax with your income tax return. The estimated tax requirement applies to full-year residents, part-
year residents, and nonresidents. Interest may be imposed if you fail to make these payments.
Estimated tax for corporations: Corporations must generally make estimated income or franchise tax payments if
their current year tax liability will be $500 or more.
Unemployment insurance: For more information contact the Wisconsin Department of Workforce Development.
Worker's compensation: For more information contact the Wisconsin Department of Workforce Development.
Remittances for unemployment tax should be made according to Wisconsin Department of Workforce Development
instructions. Funds are separate from employee withholding.
7. KEEPING AWARE OF CHANGES IN WISCONSIN TAX LAWS
If you are required to file Wisconsin tax returns, you should be aware of changes in the tax laws, court cases, and
other published guidance which may affect how you file returns and compute tax. Information available from our
website includes:
Withholding Tax Update: The Withholding Tax Update is an annual publication that provides updated material on
general withholding tax laws and supplements the Wisconsin Employer’s Withholding Tax Guide.
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Wisconsin Tax Bulletin: The Wisconsin Tax Bulletin is a quarterly publication prepared by the department. The
bulletin includes information on most taxes administered by the department, including sales and use, income,
franchise, and excise taxes. It includes up-to-date information on new tax laws, interpretations of existing laws,
information on filing various types of returns, and on current tax topics. It also gives a brief excerpt of major
Wisconsin tax cases decided by the courts and the Wisconsin Tax Appeals Commission.
Rules – Wisconsin Administrative Code: The Wisconsin Administrative Code includes administrative rules that
interpret the Wisconsin Statutes. Rules have the force and effect of law. The department has adopted a number of
rules concerning interpretations of the various Wisconsin tax laws.
Topical and Court Case Index: The Topical and Court Case Index will help you find a particular Wisconsin Statute,
Administrative Rule, Wisconsin Tax Bulletin article or tax release, publication, Attorney General opinion, or court
decision that deals with your particular Wisconsin tax question.
8. ADDITIONAL INFORMATION AND FORMS
If, after reading this publication, you have any questions about withholding, you may:
• Email: DORWithholdingTax@wisconsin.gov
• Call: (608) 266-2776
Telephone help is also available using TTY equipment. Call the Wisconsin Telecommunications Relay
System at 711 or, if no answer, (800) 947-3529. These numbers are to be used only when calling with
TTY equipment.
• Write: Mail Stop 5-77
Wisconsin Department of Revenue
PO Box 8949
Madison, WI 53708-8949
Call or visit any Wisconsin Department of Revenue office. Office locations and hours are listed on the department's
website: Office Locations.
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WISCONSIN INCOME TAX WITHHOLDING METHODS
INTRODUCTION
Use the wage-bracket tables to determine the amount of income tax to be withheld on the following pages in the same way as
those appearing in federal Publication 15 (Circular E) and Publication 15-T. There is one alternate method of determining the
amount of tax to be withheld that is approved by the department. The instructions for this method appear on pages 25 and 26.
Employers who desire to use a method other than the wage-bracket tables or the approved alternate method must receive
permission from the department before the beginning of the payroll period for which the employer desires to withhold the tax
by such other method.
An employer has the discretion of withholding an entire month’s taxes in one pay period when payroll periods are more than
once a month.
SUPPLEMENTAL WAGE PAYMENTS
If supplemental wages - such as bonuses, commissions, or overtime pay - are paid at the same time as regular wages, the income
tax to be withheld should be determined as if the total of the supplemental and regular wages were a single wage payment for
the regular payroll period.
If supplemental wages are paid between regular payroll periods, the employer may determine the tax to be withheld by adding
the supplemental wages either to the regular wages for the current payroll period or to the regular wages for the last preceding
payroll period within the same calendar year.
As an alternative to the above methods, the withholding on supplemental wage payments may be determined by estimating
the employee’s annual gross salary and applying flat percentages to the supplemental payments. (These flat percentages may
be used only where supplemental payments are involved; they cannot be used for determining the withholding liability for
regular wages and salaries.)
Approved Flat Percentages
Annual Gross Salary
At Least But Less Than Percent (%)
0 12,760 3.54
12,760 25,520 4.65
25,520 280,950 5.30
280,950 and over 7.65
USE OF DAILY OR MISCELLANEOUS TABLES
If an employee has no payroll period, determine the tax to be withheld as if the wages were paid on a "daily or miscellaneous"
payroll period. This method requires a determination of the number of days (including Sundays and holidays) in the period
covered by the wage payment. If the wages are unrelated to a specific length of time (for example, commissions paid on
completion of a sale), then the number of days must be counted from the date of payment back to the latest of these three
events: (a) the last payment of wages made during the same calendar year, (b) the date employment commenced if during the
same calendar year, or (c) January 1 of the same year.
In cases where an employee is paid for a period of less than 1 week and signs a written statement (under penalties of perjury)
that the employee does not work for wages subject to withholding for any other employer during the same calendar week, then
the employer is permitted to compute the withholding on the basis of a weekly, instead of a daily or miscellaneous payroll
period.
See the "daily or miscellaneous" tables on page 27.
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ALTERNATE METHOD OF WITHHOLDING WISCONSIN INCOME TAX
Employers are authorized to use the following alternate method of withholding income tax without receiving any further approval from the
department.
1. Procedure
(a) Multiply the total wage for the payroll period by the number of payroll periods in a year to determine the annual gross earnings.
(b) Decrease the annual gross earnings by the deduction amount determined from the formula below.
For single persons:
— If annual gross earnings are less than $17,780, deduction amount = $6,702.
— If annual gross earnings are $73,630 or more, deduction amount = $0.
— If annual gross earnings are at least $17,780 but less than $73,630, deduction amount is obtained by subtracting from $6,702,
12% of annual gross earnings in excess of $17,780, i.e. deduction amount = $6,702 – 0.12 (Annual gross earnings – $17,780).
For married persons:
— If annual gross earnings are less than $25,727, deduction amount = $9,461.
— If annual gross earnings are $73,032 or more, deduction amount = $0.
— If annual gross earnings are at least $25,727 but less than $73,032, deduction amount is obtained by subtracting from $9,461, 20%
of annual gross earnings in excess of $25,727, i.e. deduction amount = $9,461 – 0.20 (Annual gross earnings – $25,727).
(c) Multiply the number of exemptions claimed by $400 and subtract the result from the amount determined in (b) above. The result is the
annual net wage.
(d) Using the schedule of tax rates below, calculate the tax on the annual net wage as determined in (c) above.
Schedule of Tax Rates for Withholding
If the annual net wage is: The amount of tax is:
Not over $12,760 3.54% of this amount
Over $12,760 but not over $25,520 $451.70 + 4.65% of excess over $12,760
Over $25,520 but not over $280,950 $1,045.04 + 5.30% of excess over $25,520
Over $280,950 $14,582.83 + 7.65% of excess over $280,950
(e) Divide (d) by the number of payroll periods. The result is the Wisconsin withholding tax for the payroll period.
2. Examples
Example 1:
A single employee has a weekly wage of $350 and claims one withholding exemption. The Wisconsin income tax to be withheld is computed as
follows:
(a) Determine annual gross earnings ($350 x 52 = $18,200) .......................................................................................................... $18,200.00
(b) Determine deduction amount:
$6,702.00
12% x (Annual gross earnings – $17,780) – 50.40........................................................................... 6,651.60
(c) Subtract (b) from (a) ......................................................................................................................................................... $ 11,548.40
(d) Determine exemption amount (1 x $400) ....................................................................................................................... 400.00
(e) Subtract (d) from (c) to determine annual net wage....................................................................................................... $ 11,148.40
(f) Compute tax on (e) using schedule of tax rates
Tax on $11,148.40 at 3.54%........................................................................................................................... $ 394.65
(g) Divide (f) by the number of payroll periods (52 in this example) to determine the withholding tax for the period........... $ 7.59
Example 2:
A single employee has a weekly wage of $500 and claims three withholding exemptions. The Wisconsin income tax to be withheld is computed
as follows:
(a) Determine annual gross earnings ($500 x 52 = $26,000) ......................................................................................................... $ 26,000.00
(b) Determine deduction amount:
$6,702.00
12% x (Annual gross earnings – $17,780) –986.40........................................................................... 5,715.60
(c) Subtract (b) from (a) ....................................................................................................................................................... $ 20,284.40
(d) Determine exemption amount (3 x $400) ..................................................................................................................... 1,200.00
(e) Subtract (d) from (c) to determine annual net wage...................................................................................................... $ 19,084.40
(f) Compute tax on (e) using schedule of tax rates
Tax on $12,760 $451.70
Tax on $6,324.40 at 4.65% 294.08......................................................................... $ 745.78
(g) Divide (f) by the number of payroll periods (52 in this example) to determine the withholding tax for the period........... $ 14.34
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Withholding Tax Guide Publication W-166
Example 3:
A married employee has a biweekly wage of $1,000 and claims three withholding exemptions. The Wisconsin income tax to be withheld is
computed as follows:
(a) Determine annual gross earnings ($1,000 x 26 = $26,000) ....................................................................................................... $26,000.00
(b) Determine deduction amount:
$9,461.00
20% x (Annual gross earnings – $25,727) – 54.60........................................................................... 9,406.40
(c) Subtract (b) from (a) .................................................................................................................................................... $16,593.60
(d) Determine exemption amount (3 x $400) ..................................................................................................................... 1,200.00
(e) Subtract (d) from (c) to determine annual net wage...................................................................................................... $15,393.60
(f) Compute tax on (e) using schedule of tax rates
Tax on $12,760 $451.70
Tax on $2,633.60 at 4.65% 122.46........................................................................... $ 574.16
(g) Divide (f) by the number of payroll periods (26 in this example) to determine the withholding tax for the period........... $ 22.08
Applicable Laws and Rules
This document provides statements or interpretations of the following laws and regulations enacted as of October 25,
2023: subchs. X, XI, and XII of ch. 71, Wis. Stats., chs. Tax 1, 2, and 3, Wis. Adm. Code, and subtitles A, C, and F, IRC.
Laws enacted and in effect after this date, new administrative rules, and court decisions may change the interpretations
in this document. Guidance issued prior to this date, that is contrary to the information in this document is superseded
by this document, according to sec. 73.16(2)(a), Wis. Stats.
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SINGLE PERSONS – DAILY AND MISCELLANEOUS PAYROLL PERIOD
And the wages are: And the number of withholding exemptions claimed is:
At But less 0 1 2 3 4 5 6 7 8 9 10*
least than The amount of Wisconsin income tax to be withheld shall be:
$ - $ 9 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
9 14 - - - - - - - - - - -
14 19 - - - - - - - - - - -
19 24 0.10 0.10 - - - - - - - - -
24 29 0.30 0.20 0.20 0.20 0.10 0.10 0.10 - - - -
29 34 0.50 0.40 0.40 0.30 0.30 0.30 0.20 0.20 0.20 0.10 0.10
34 34 0.60 0.50 0.50 0.40 0.40 0.40 0.30 0.30 0.20 0.20 0.20
39 44 0.80 0.80 0.70 0.70 0.70 0.60 0.60 0.50 0.50 0.50 0.40
44 49 1.00 1.00 0.90 0.90 0.80 0.80 0.80 0.70 0.70 0.60 0.60
49 54 1.20 1.10 1.10 1.10 1.00 1.00 1.00 0.90 0.90 0.80 0.80
54 59 1.40 1.40 1.30 1.30 1.20 1.20 1.20 1.10 1.10 1.00 1.00
59 64 1.70 1.60 1.60 1.50 1.50 1.40 1.40 1.30 1.30 1.20 1.20
64 69 1.90 1.90 1.80 1.80 1.70 1.70 1.60 1.60 1.50 1.50 1.40
69 74 2.20 2.20 2.10 2.10 2.00 2.00 1.90 1.90 1.80 1.80 1.70
74 79 2.50 2.40 2.40 2.30 2.30 2.20 2.20 2.10 2.10 2.00 2.00
79 84 2.70 2.70 2.60 2.60 2.50 2.50 2.40 2.40 2.30 2.30 2.20
84 89 3.00 3.00 2.90 2.80 2.80 2.70 2.70 2.60 2.60 2.50 2.50
89 94 3.30 3.20 3.20 3.10 3.10 3.00 3.00 2.90 2.80 2.80 2.70
94 99 3.60 3.50 3.50 3.40 3.40 3.30 3.30 3.20 3.10 3.10 3.00
99 104 3.90 3.80 3.80 3.70 3.70 3.60 3.60 3.50 3.40 3.40 3.30
104 109 4.20 4.10 4.10 4.00 4.00 3.90 3.80 3.80 3.70 3.70 3.60
109 114 4.50 4.40 4.40 4.30 4.30 4.20 4.10 4.10 4.00 4.00 3.90
114 119 4.80 4.70 4.70 4.60 4.60 4.50 4.40 4.40 4.30 4.30 4.20
119 124 5.10 5.00 5.00 4.90 4.90 4.80 4.70 4.70 4.60 4.60 4.50
124 129 5.40 5.30 5.30 5.20 5.20 5.10 5.00 5.00 4.90 4.90 4.80
129 134 5.70 5.60 5.60 5.50 5.40 5.40 5.30 5.30 5.20 5.20 5.10
134 139 6.00 5.90 5.90 5.80 5.70 5.70 5.60 5.60 5.50 5.50 5.40
139 144 6.30 6.20 6.20 6.10 6.00 6.00 5.90 5.90 5.80 5.80 5.70
144 149 6.60 6.50 6.50 6.40 6.30 6.30 6.20 6.20 6.10 6.00 6.00
149 154 6.90 6.80 6.80 6.70 6.60 6.60 6.50 6.50 6.40 6.30 6.30
154 159 7.20 7.10 7.00 7.00 6.90 6.90 6.80 6.80 6.70 6.60 6.60
159 164 7.50 7.40 7.30 7.30 7.20 7.20 7.10 7.10 7.00 6.90 6.90
164 169 7.80 7.70 7.60 7.60 7.50 7.50 7.40 7.40 7.30 7.20 7.20
169 174 8.10 8.00 7.90 7.90 7.80 7.80 7.70 7.60 7.60 7.50 7.50
174 179 8.40 8.30 8.20 8.20 8.10 8.10 8.00 7.90 7.90 7.80 7.80
179 184 8.60 8.60 8.50 8.50 8.40 8.40 8.30 8.20 8.20 8.10 8.10
184 189 8.90 8.90 8.80 8.80 8.70 8.70 8.60 8.50 8.50 8.40 8.40
189 194 9.20 9.20 9.10 9.10 9.00 9.00 8.90 8.80 8.80 8.70 8.70
194 199 9.50 9.50 9.40 9.40 9.30 9.20 9.20 9.10 9.10 9.00 9.00
199 204 9.80 9.80 9.70 9.70 9.60 9.50 9.50 9.40 9.40 9.30 9.30
204 209 10.10 10.00 10.00 9.90 9.90 9.80 9.80 9.70 9.60 9.60 9.50
209 214 10.40 10.30 10.30 10.20 10.10 10.10 10.00 10.00 9.90 9.80 9.80
214 219 10.60 10.60 10.50 10.50 10.40 10.30 10.30 10.20 10.20 10.10 10.10
219 224 10.90 10.80 10.80 10.70 10.70 10.60 10.50 10.50 10.40 10.40 10.30
224 229 11.20 11.10 11.00 11.00 10.90 10.90 10.80 10.80 10.70 10.60 10.60
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SINGLE PERSONS – DAILY AND MISCELLANEOUS PAYROLL PERIOD
And the wages are: And the number of withholding exemptions claimed is:
At But less 0 1 2 3 4 5 6 7 8 9 10*
least than The amount of Wisconsin income tax to be withheld shall be:
229 234 11.40 11.40 11.30 11.30 11.20 11.10 11.10 11.00 11.00 10.90 10.80
234 239 11.70 11.60 11.60 11.50 11.50 11.40 11.30 11.30 11.20 11.20 11.10
239 244 12.00 11.90 11.80 11.80 11.70 11.70 11.60 11.60 11.50 11.40 11.40
244 249 12.20 12.20 12.10 12.00 12.00 11.90 11.90 11.80 11.80 11.70 11.60
249 254 12.50 12.40 12.40 12.30 12.30 12.20 12.10 12.10 12.00 12.00 11.90
254 259 12.80 12.70 12.60 12.60 12.50 12.50 12.40 12.30 12.30 12.20 12.20
259 264 13.00 13.00 12.90 12.80 12.80 12.70 12.70 12.60 12.60 12.50 12.40
264 269 13.30 13.20 13.20 13.10 13.00 13.00 12.90 12.90 12.80 12.80 12.70
269 274 13.50 13.50 13.40 13.40 13.30 13.30 13.20 13.10 13.10 13.00 13.00
274 279 13.80 13.80 13.70 13.60 13.60 13.50 13.50 13.40 13.30 13.30 13.20
0.053 of the excess over $279 plus
279 769 13.90 13.90 13.80 13.80 13.70 13.70 13.60 13.50 13.50 13.40 13.40
0.0765 of the excess over $769 plus
769 and over 39.90 39.90 39.80 39.70 39.70 39.60 39.60 39.50 39.40 39.40 39.30
* More than 10 exemptions: Reduce amount from 10 exemption column by 0.10 for each additional exemption claimed.
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MARRIED PERSONS – DAILY AND MISCELLANEOUS PAYROLL PERIOD
And the wages are: And the number of withholding exemptions claimed is:
At But less 0 1 2 3 4 5 6 7 8 9 10*
least than The amount of Wisconsin income tax to be withheld shall be:
$ - $ 13 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
13 18 - - - - - - - - - - -
18 23 - - - - - - - - - - -
23 28 - - - - - - - - - - -
28 33 0.20 0.10 0.10 - - - - - - - -
33 38 0.30 0.30 0.30 0.20 0.20 0.10 0.10 0.10 - - -
38 43 0.50 0.50 0.40 0.40 0.40 0.30 0.30 0.20 0.20 0.20 0.10
43 48 0.70 0.70 0.60 0.60 0.50 0.50 0.50 0.40 0.40 0.30 0.30
48 53 0.90 0.80 0.80 0.80 0.70 0.70 0.60 0.60 0.60 0.50 0.50
53 58 1.00 1.00 1.00 0.90 0.90 0.90 0.80 0.80 0.70 0.70 0.70
58 63 1.20 1.20 1.10 1.10 1.10 1.00 1.00 1.00 0.90 0.90 0.80
63 68 1.50 1.40 1.40 1.30 1.20 1.20 1.20 1.10 1.10 1.10 1.00
68 73 1.70 1.60 1.60 1.50 1.50 1.40 1.40 1.30 1.30 1.20 1.20
73 78 2.00 1.90 1.90 1.80 1.80 1.70 1.70 1.60 1.60 1.50 1.50
78 83 2.20 2.20 2.10 2.10 2.00 2.00 1.90 1.90 1.80 1.80 1.70
83 88 2.50 2.50 2.40 2.40 2.30 2.30 2.20 2.20 2.10 2.10 2.00
88 93 2.80 2.80 2.70 2.60 2.60 2.50 2.50 2.40 2.40 2.30 2.30
93 98 3.10 3.10 3.00 2.90 2.90 2.80 2.80 2.70 2.70 2.60 2.60
98 103 3.40 3.40 3.30 3.30 3.20 3.10 3.10 3.00 3.00 2.90 2.80
103 108 3.70 3.70 3.60 3.60 3.50 3.50 3.40 3.30 3.30 3.20 3.20
108 113 4.10 4.00 3.90 3.90 3.80 3.80 3.70 3.70 3.60 3.50 3.50
113 118 4.40 4.30 4.30 4.20 4.20 4.10 4.00 4.00 3.90 3.90 3.80
118 123 4.70 4.60 4.60 4.50 4.50 4.40 4.40 4.30 4.20 4.20 4.10
123 128 5.00 5.00 4.90 4.80 4.80 4.70 4.70 4.60 4.60 4.50 4.40
128 133 5.30 5.30 5.20 5.20 5.10 5.00 5.00 4.90 4.90 4.80 4.80
133 138 5.70 5.60 5.50 5.50 5.40 5.40 5.30 5.20 5.20 5.10 5.10
138 143 6.00 5.90 5.90 5.80 5.70 5.70 5.60 5.60 5.50 5.40 5.40
143 148 6.30 6.20 6.20 6.10 6.10 6.00 5.90 5.90 5.80 5.80 5.70
148 153 6.60 6.60 6.50 6.40 6.40 6.30 6.30 6.20 6.10 6.10 6.00
153 158 6.90 6.90 6.80 6.80 6.70 6.60 6.60 6.50 6.50 6.40 6.30
158 163 7.20 7.20 7.10 7.10 7.00 7.00 6.90 6.80 6.80 6.70 6.70
163 168 7.60 7.50 7.40 7.40 7.30 7.30 7.20 7.20 7.10 7.00 7.00
168 173 7.90 7.80 7.80 7.70 7.60 7.60 7.50 7.50 7.40 7.40 7.30
173 178 8.20 8.10 8.10 8.00 8.00 7.90 7.80 7.80 7.70 7.70 7.60
178 183 8.50 8.50 8.40 8.30 8.30 8.20 8.20 8.10 8.10 8.00 7.90
183 188 8.80 8.80 8.70 8.70 8.60 8.50 8.50 8.40 8.40 8.30 8.30
188 193 9.20 9.10 9.00 9.00 8.90 8.90 8.80 8.70 8.70 8.60 8.60
193 198 9.50 9.40 9.40 9.30 9.20 9.20 9.10 9.10 9.00 8.90 8.90
198 203 9.80 9.70 9.70 9.60 9.60 9.50 9.40 9.40 9.30 9.30 9.20
203 208 10.00 10.00 9.90 9.90 9.80 9.80 9.70 9.60 9.60 9.50 9.50
208 213 10.30 10.30 10.20 10.10 10.10 10.00 10.00 9.90 9.80 9.80 9.70
213 218 10.60 10.50 10.50 10.40 10.30 10.30 10.20 10.20 10.10 10.10 10.00
218 223 10.80 10.80 10.70 10.70 10.60 10.60 10.50 10.40 10.40 10.30 10.30
223 228 11.10 11.10 11.00 10.90 10.90 10.80 10.80 10.70 10.60 10.60 10.50
228 233 11.40 11.30 11.30 11.20 11.10 11.10 11.00 11.00 10.90 10.90 10.80
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MARRIED PERSONS – DAILY AND MISCELLANEOUS PAYROLL PERIOD
And the wages are: And the number of withholding exemptions claimed is:
At But less 0 1 2 3 4 5 6 7 8 9 10*
least than The amount of Wisconsin income tax to be withheld shall be:
233 238 11.60 11.60 11.50 11.50 11.40 11.30 11.30 11.20 11.20 11.10 11.10
238 243 11.90 11.80 11.80 11.70 11.70 11.60 11.60 11.50 11.40 11.40 11.30
243 248 12.20 12.10 12.10 12.00 11.90 11.90 11.80 11.80 11.70 11.60 11.60
248 253 12.40 12.40 12.30 12.30 12.20 12.10 12.10 12.00 12.00 11.90 11.90
253 258 12.70 12.60 12.60 12.50 12.50 12.40 12.40 12.30 12.20 12.20 12.10
258 263 13.00 12.90 12.80 12.80 12.70 12.70 12.60 12.60 12.50 12.40 12.40
263 268 13.20 13.20 13.10 13.10 13.00 12.90 12.90 12.80 12.80 12.70 12.60
268 273 13.50 13.40 13.40 13.30 13.30 13.20 13.10 13.10 13.00 13.00 12.90
273 278 13.80 13.70 13.60 13.60 13.50 13.50 13.40 13.40 13.30 13.20 13.20
278 283 14.00 14.00 13.90 13.80 13.80 13.70 13.70 13.60 13.60 13.50 13.40
0.053 of the excess over $283 plus:
283 769 14.20 14.10 14.00 14.00 13.90 13.90 13.80 13.70 13.70 13.60 13.60
0.0765 of the excess over $769 plus:
769 and over 39.90 39.90 39.80 39.70 39.70 39.60 39.60 39.50 39.40 39.40 39.30
* More than 10 exemptions: Reduce amount from 10 exemption column by 0.10 for each additional exemption claimed.
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SINGLE PERSONS – WEEKLY PAYROLL PERIOD
And the wages are: And the number of withholding exemptions claimed is:
At But less 0 1 2 3 4 5 6 7 8 9 10*
least than The amount of Wisconsin income tax to be withheld shall be:
$ - $ 75 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
75 80 - - - - - - - - - - -
80 85 - - - - - - - - - - -
85 90 - - - - - - - - - - -
90 95 - - - - - - - - - - -
95 100 - - - - - - - - - - -
100 105 - - - - - - - - - - -
105 110 - - - - - - - - - - -
110 115 - - - - - - - - - - -
115 120 - - - - - - - - - - -
120 125 - - - - - - - - - - -
125 130 - - - - - - - - - - -
130 135 0.10 - - - - - - - - - -
135 140 0.30 - - - - - - - - - -
140 145 0.50 0.20 - - - - - - - - -
145 150 0.70 0.40 0.10 - - - - - - - -
150 155 0.80 0.60 0.30 - - - - - - - -
155 160 1.00 0.70 0.50 0.20 - - - - - - -
160 165 1.20 0.90 0.60 0.40 0.10 - - - - - -
165 170 1.40 1.10 0.80 0.60 0.30 - - - - - -
170 175 1.50 1.30 1.00 0.70 0.50 0.20 - - - - -
175 180 1.70 1.40 1.20 0.90 0.60 0.40 0.10 - - - -
180 185 1.90 1.60 1.40 1.10 0.80 0.50 0.30 - - - -
185 190 2.10 1.80 1.50 1.30 1.00 0.70 0.40 0.20 - - -
190 195 2.30 2.00 1.70 1.40 1.20 0.90 0.60 0.30 0.10 - -
195 200 2.40 2.20 1.90 1.60 1.30 1.10 0.80 0.50 0.30 - -
200 205 2.60 2.30 2.10 1.80 1.50 1.20 1.00 0.70 0.40 0.20 -
205 210 2.80 2.50 2.20 2.00 1.70 1.40 1.10 0.90 0.60 0.30 0.10
210 215 3.00 2.70 2.40 2.10 1.90 1.60 1.30 1.10 0.80 0.50 0.20
215 220 3.10 2.90 2.60 2.30 2.00 1.80 1.50 1.20 1.00 0.70 0.40
220 225 3.30 3.00 2.80 2.50 2.20 2.00 1.70 1.40 1.10 0.90 0.60
225 230 3.50 3.20 2.90 2.70 2.40 2.10 1.90 1.60 1.30 1.00 0.80
230 235 3.70 3.40 3.10 2.90 2.60 2.30 2.00 1.80 1.50 1.20 0.90
235 240 3.80 3.60 3.30 3.00 2.80 2.50 2.20 1.90 1.70 1.40 1.10
240 245 4.00 3.70 3.50 3.20 2.90 2.70 2.40 2.10 1.80 1.60 1.30
245 250 4.20 3.90 3.70 3.40 3.10 2.80 2.60 2.30 2.00 1.70 1.50
250 255 4.40 4.10 3.80 3.60 3.30 3.00 2.70 2.50 2.20 1.90 1.70
255 260 4.60 4.30 4.00 3.70 3.50 3.20 2.90 2.60 2.40 2.10 1.80
260 265 4.70 4.50 4.20 3.90 3.60 3.40 3.10 2.80 2.60 2.30 2.00
265 270 4.90 4.60 4.40 4.10 3.80 3.50 3.30 3.00 2.70 2.50 2.20
270 275 5.10 4.80 4.50 4.30 4.00 3.70 3.50 3.20 2.90 2.60 2.40
275 280 5.30 5.00 4.70 4.40 4.20 3.90 3.60 3.40 3.10 2.80 2.50
280 285 5.40 5.20 4.90 4.60 4.30 4.10 3.80 3.50 3.30 3.00 2.70
285 290 5.60 5.30 5.10 4.80 4.50 4.30 4.00 3.70 3.40 3.20 2.90
290 295 5.80 5.50 5.20 5.00 4.70 4.40 4.20 3.90 3.60 3.30 3.10
295 300 6.00 5.70 5.40 5.20 4.90 4.60 4.30 4.10 3.80 3.50 3.20
300 305 6.10 5.90 5.60 5.30 5.10 4.80 4.50 4.20 4.00 3.70 3.40
305 310 6.30 6.10 5.80 5.50 5.20 5.00 4.70 4.40 4.10 3.90 3.60
310 315 6.50 6.20 6.00 5.70 5.40 5.10 4.90 4.60 4.30 4.00 3.80
315 320 6.70 6.40 6.10 5.90 5.60 5.30 5.00 4.80 4.50 4.20 4.00
320 325 6.90 6.60 6.30 6.00 5.80 5.50 5.20 4.90 4.70 4.40 4.10
325 330 7.00 6.80 6.50 6.20 5.90 5.70 5.40 5.10 4.90 4.60 4.30
330 335 7.20 6.90 6.70 6.40 6.10 5.80 5.60 5.30 5.00 4.80 4.50
335 340 7.40 7.10 6.80 6.60 6.30 6.00 5.80 5.50 5.20 4.90 4.70
340 345 7.60 7.30 7.00 6.70 6.50 6.20 5.90 5.70 5.40 5.10 4.80
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SINGLE PERSONS – WEEKLY PAYROLL PERIOD
And the wages are: And the number of withholding exemptions claimed is:
At But less 0 1 2 3 4 5 6 7 8 9 10*
least than The amount of Wisconsin income tax to be withheld shall be:
345 350 7.80 7.50 7.20 6.90 6.70 6.40 6.10 5.90 5.60 5.30 5.00
350 355 8.00 7.70 7.40 7.10 6.90 6.60 6.30 6.10 5.80 5.50 5.20
355 360 8.20 7.90 7.60 7.30 7.10 6.80 6.50 6.30 6.00 5.70 5.40
360 365 8.40 8.10 7.80 7.50 7.30 7.00 6.70 6.50 6.20 5.90 5.60
365 370 8.60 8.30 8.00 7.70 7.50 7.20 6.90 6.60 6.40 6.10 5.80
370 375 8.80 8.50 8.20 7.90 7.70 7.40 7.10 6.80 6.60 6.30 6.00
375 380 9.00 8.70 8.40 8.10 7.90 7.60 7.30 7.00 6.80 6.50 6.20
380 385 9.30 8.90 8.60 8.30 8.10 7.80 7.50 7.20 7.00 6.70 6.40
385 390 9.60 9.20 8.80 8.50 8.30 8.00 7.70 7.40 7.20 6.90 6.60
390 395 9.80 9.50 9.10 8.70 8.50 8.20 7.90 7.60 7.40 7.10 6.80
395 400 10.10 9.70 9.40 9.00 8.70 8.40 8.10 7.80 7.60 7.30 7.00
400 405 10.30 10.00 9.60 9.30 8.90 8.60 8.30 8.00 7.80 7.50 7.20
405 410 10.60 10.20 9.90 9.50 9.20 8.80 8.50 8.20 8.00 7.70 7.40
410 415 10.90 10.50 10.10 9.80 9.40 9.10 8.70 8.40 8.20 7.90 7.60
415 420 11.10 10.80 10.40 10.00 9.70 9.30 9.00 8.60 8.40 8.10 7.80
420 425 11.40 11.00 10.70 10.30 9.90 9.60 9.20 8.90 8.60 8.30 8.00
425 430 11.60 11.30 10.90 10.60 10.20 9.90 9.50 9.10 8.80 8.50 8.20
430 435 11.90 11.50 11.20 10.80 10.50 10.10 9.80 9.40 9.00 8.70 8.40
435 440 12.20 11.80 11.40 11.10 10.70 10.40 10.00 9.70 9.30 8.90 8.60
440 445 12.40 12.10 11.70 11.30 11.00 10.60 10.30 9.90 9.60 9.20 8.80
445 450 12.70 12.30 12.00 11.60 11.30 10.90 10.50 10.20 9.80 9.50 9.10
450 455 12.90 12.60 12.20 11.90 11.50 11.20 10.80 10.40 10.10 9.70 9.40
455 460 13.20 12.80 12.50 12.10 11.80 11.40 11.10 10.70 10.30 10.00 9.60
460 465 13.50 13.10 12.70 12.40 12.00 11.70 11.30 11.00 10.60 10.20 9.90
465 470 13.70 13.40 13.00 12.60 12.30 11.90 11.60 11.20 10.90 10.50 10.10
470 475 14.00 13.60 13.30 12.90 12.60 12.20 11.80 11.50 11.10 10.80 10.40
475 480 14.20 13.90 13.50 13.20 12.80 12.50 12.10 11.70 11.40 11.00 10.70
480 485 14.50 14.10 13.80 13.40 13.10 12.70 12.40 12.00 11.60 11.30 10.90
485 490 14.80 14.40 14.00 13.70 13.30 13.00 12.60 12.30 11.90 11.50 11.20
490 495 15.00 14.70 14.30 14.00 13.60 13.20 12.90 12.50 12.20 11.80 11.40
495 500 15.30 14.90 14.60 14.20 13.90 13.50 13.10 12.80 12.40 12.10 11.70
500 505 15.50 15.20 14.80 14.50 14.10 13.80 13.40 13.00 12.70 12.30 12.00
505 510 15.80 15.40 15.10 14.70 14.40 14.00 13.70 13.30 12.90 12.60 12.20
510 515 16.10 15.70 15.40 15.00 14.60 14.30 13.90 13.60 13.20 12.80 12.50
515 520 16.30 16.00 15.60 15.30 14.90 14.50 14.20 13.80 13.50 13.10 12.70
520 525 16.60 16.20 15.90 15.50 15.20 14.80 14.40 14.10 13.70 13.40 13.00
525 530 16.80 16.50 16.10 15.80 15.40 15.10 14.70 14.30 14.00 13.60 13.30
530 535 17.10 16.80 16.40 16.00 15.70 15.30 15.00 14.60 14.20 13.90 13.50
535 540 17.40 17.00 16.70 16.30 15.90 15.60 15.20 14.90 14.50 14.10 13.80
540 545 17.60 17.30 16.90 16.60 16.20 15.80 15.50 15.10 14.80 14.40 14.10
545 550 17.90 17.50 17.20 16.80 16.50 16.10 15.70 15.40 15.00 14.70 14.30
550 555 18.10 17.80 17.40 17.10 16.70 16.40 16.00 15.60 15.30 14.90 14.60
555 560 18.40 18.10 17.70 17.30 17.00 16.60 16.30 15.90 15.50 15.20 14.80
560 565 18.70 18.30 18.00 17.60 17.20 16.90 16.50 16.20 15.80 15.50 15.10
565 570 18.90 18.60 18.20 17.90 17.50 17.10 16.80 16.40 16.10 15.70 15.40
570 575 19.20 18.80 18.50 18.10 17.80 17.40 17.00 16.70 16.30 16.00 15.60
575 580 19.50 19.10 18.70 18.40 18.00 17.70 17.30 16.90 16.60 16.20 15.90
580 585 19.70 19.40 19.00 18.60 18.30 17.90 17.60 17.20 16.90 16.50 16.10
585 590 20.00 19.60 19.30 18.90 18.50 18.20 17.80 17.50 17.10 16.80 16.40
590 595 20.30 19.90 19.50 19.20 18.80 18.40 18.10 17.70 17.40 17.00 16.70
595 600 20.50 20.10 19.80 19.40 19.10 18.70 18.30 18.00 17.60 17.30 16.90
600 605 20.80 20.40 20.00 19.70 19.30 19.00 18.60 18.20 17.90 17.50 17.20
605 610 21.10 20.70 20.30 19.90 19.60 19.20 18.90 18.50 18.20 17.80 17.40
610 615 21.40 21.00 20.60 20.20 19.80 19.50 19.10 18.80 18.40 18.10 17.70
615 620 21.70 21.30 20.90 20.50 20.10 19.70 19.40 19.00 18.70 18.30 18.00
32
|
|
SINGLE PERSONS – WEEKLY PAYROLL PERIOD
And the wages are: And the number of withholding exemptions claimed is:
At But less 0 1 2 3 4 5 6 7 8 9 10*
least than The amount of Wisconsin income tax to be withheld shall be:
620 625 22.00 21.60 21.20 20.80 20.40 20.00 19.60 19.30 18.90 18.60 18.20
625 630 22.30 21.90 21.50 21.10 20.70 20.30 19.90 19.60 19.20 18.80 18.50
630 635 22.60 22.20 21.80 21.40 21.00 20.60 20.20 19.80 19.50 19.10 18.70
635 640 22.90 22.50 22.10 21.70 21.30 20.90 20.50 20.10 19.70 19.40 19.00
640 645 23.20 22.80 22.40 22.00 21.60 21.20 20.80 20.40 20.00 19.60 19.30
645 650 23.50 23.10 22.70 22.30 21.90 21.50 21.10 20.70 20.30 19.90 19.50
650 655 23.80 23.40 23.00 22.60 22.20 21.80 21.40 21.00 20.60 20.10 19.80
655 660 24.10 23.70 23.30 22.90 22.50 22.10 21.70 21.30 20.80 20.40 20.00
660 665 24.40 24.00 23.60 23.20 22.80 22.40 22.00 21.60 21.10 20.70 20.30
665 670 24.70 24.30 23.90 23.50 23.10 22.70 22.30 21.80 21.40 21.00 20.60
670 675 25.00 24.60 24.20 23.80 23.40 23.00 22.60 22.10 21.70 21.30 20.90
675 680 25.30 24.90 24.50 24.10 23.70 23.30 22.90 22.40 22.00 21.60 21.20
680 685 25.60 25.20 24.80 24.40 24.00 23.60 23.10 22.70 22.30 21.90 21.50
685 690 25.90 25.50 25.10 24.70 24.30 23.90 23.40 23.00 22.60 22.20 21.80
690 695 26.20 25.80 25.40 25.00 24.60 24.10 23.70 23.30 22.90 22.50 22.10
695 700 26.50 26.10 25.70 25.30 24.90 24.40 24.00 23.60 23.20 22.80 22.40
700 705 26.80 26.40 26.00 25.60 25.20 24.70 24.30 23.90 23.50 23.10 22.70
705 710 27.10 26.70 26.30 25.90 25.40 25.00 24.60 24.20 23.80 23.40 23.00
710 715 27.40 27.00 26.60 26.20 25.70 25.30 24.90 24.50 24.10 23.70 23.30
715 720 27.70 27.30 26.90 26.40 26.00 25.60 25.20 24.80 24.40 24.00 23.60
720 725 28.00 27.60 27.20 26.70 26.30 25.90 25.50 25.10 24.70 24.30 23.90
725 730 28.30 27.90 27.40 27.00 26.60 26.20 25.80 25.40 25.00 24.60 24.20
730 735 28.60 28.20 27.70 27.30 26.90 26.50 26.10 25.70 25.30 24.90 24.50
735 740 28.90 28.50 28.00 27.60 27.20 26.80 26.40 26.00 25.60 25.20 24.80
740 745 29.20 28.70 28.30 27.90 27.50 27.10 26.70 26.30 25.90 25.50 25.10
745 750 29.50 29.00 28.60 28.20 27.80 27.40 27.00 26.60 26.20 25.80 25.40
750 755 29.70 29.30 28.90 28.50 28.10 27.70 27.30 26.90 26.50 26.10 25.70
755 760 30.00 29.60 29.20 28.80 28.40 28.00 27.60 27.20 26.80 26.40 26.00
760 765 30.30 29.90 29.50 29.10 28.70 28.30 27.90 27.50 27.10 26.70 26.30
765 770 30.60 30.20 29.80 29.40 29.00 28.60 28.20 27.80 27.40 27.00 26.60
770 775 30.90 30.50 30.10 29.70 29.30 28.90 28.50 28.10 27.70 27.30 26.90
775 780 31.20 30.80 30.40 30.00 29.60 29.20 28.80 28.40 28.00 27.60 27.20
780 785 31.50 31.10 30.70 30.30 29.90 29.50 29.10 28.70 28.30 27.90 27.50
785 790 31.80 31.40 31.00 30.60 30.20 29.80 29.40 29.00 28.60 28.20 27.70
790 795 32.10 31.70 31.30 30.90 30.50 30.10 29.70 29.30 28.90 28.50 28.00
795 800 32.40 32.00 31.60 31.20 30.80 30.40 30.00 29.60 29.20 28.80 28.30
800 805 32.70 32.30 31.90 31.50 31.10 30.70 30.30 29.90 29.50 29.00 28.60
805 810 33.00 32.60 32.20 31.80 31.40 31.00 30.60 30.20 29.80 29.30 28.90
810 815 33.30 32.90 32.50 32.10 31.70 31.30 30.90 30.50 30.00 29.60 29.20
815 820 33.60 33.20 32.80 32.40 32.00 31.60 31.20 30.80 30.30 29.90 29.50
820 825 33.90 33.50 33.10 32.70 32.30 31.90 31.50 31.10 30.60 30.20 29.80
825 830 34.20 33.80 33.40 33.00 32.60 32.20 31.80 31.30 30.90 30.50 30.10
830 835 34.50 34.10 33.70 33.30 32.90 32.50 32.10 31.60 31.20 30.80 30.40
835 840 34.80 34.40 34.00 33.60 33.20 32.80 32.30 31.90 31.50 31.10 30.70
840 845 35.10 34.70 34.30 33.90 33.50 33.10 32.60 32.20 31.80 31.40 31.00
845 850 35.40 35.00 34.60 34.20 33.80 33.30 32.90 32.50 32.10 31.70 31.30
850 855 35.70 35.30 34.90 34.50 34.10 33.60 33.20 32.80 32.40 32.00 31.60
855 860 36.00 35.60 35.20 34.80 34.40 33.90 33.50 33.10 32.70 32.30 31.90
860 865 36.30 35.90 35.50 35.10 34.60 34.20 33.80 33.40 33.00 32.60 32.20
865 870 36.60 36.20 35.80 35.40 34.90 34.50 34.10 33.70 33.30 32.90 32.50
870 875 36.90 36.50 36.10 35.60 35.20 34.80 34.40 34.00 33.60 33.20 32.80
875 880 37.20 36.80 36.40 35.90 35.50 35.10 34.70 34.30 33.90 33.50 33.10
880 885 37.50 37.10 36.70 36.20 35.80 35.40 35.00 34.60 34.20 33.80 33.40
885 890 37.80 37.40 36.90 36.50 36.10 35.70 35.30 34.90 34.50 34.10 33.70
890 895 38.10 37.70 37.20 36.80 36.40 36.00 35.60 35.20 34.80 34.40 34.00
33
|
|
SINGLE PERSONS – WEEKLY PAYROLL PERIOD
And the wages are: And the number of withholding exemptions claimed is:
At But less 0 1 2 3 4 5 6 7 8 9 10*
least than The amount of Wisconsin income tax to be withheld shall be:
895 900 38.40 37.90 37.50 37.10 36.70 36.30 35.90 35.50 35.10 34.70 34.30
900 905 38.70 38.20 37.80 37.40 37.00 36.60 36.20 35.80 35.40 35.00 34.60
905 910 38.90 38.50 38.10 37.70 37.30 36.90 36.50 36.10 35.70 35.30 34.90
910 915 39.20 38.80 38.40 38.00 37.60 37.20 36.80 36.40 36.00 35.60 35.20
915 920 39.50 39.10 38.70 38.30 37.90 37.50 37.10 36.70 36.30 35.90 35.50
920 925 39.80 39.40 39.00 38.60 38.20 37.80 37.40 37.00 36.60 36.20 35.80
925 930 40.10 39.70 39.30 38.90 38.50 38.10 37.70 37.30 36.90 36.50 36.10
930 935 40.40 40.00 39.60 39.20 38.80 38.40 38.00 37.60 37.20 36.80 36.40
935 940 40.70 40.30 39.90 39.50 39.10 38.70 38.30 37.90 37.50 37.10 36.70
940 945 41.00 40.60 40.20 39.80 39.40 39.00 38.60 38.20 37.80 37.40 37.00
945 950 41.30 40.90 40.50 40.10 39.70 39.30 38.90 38.50 38.10 37.70 37.20
950 955 41.60 41.20 40.80 40.40 40.00 39.60 39.20 38.80 38.40 38.00 37.50
955 960 41.90 41.50 41.10 40.70 40.30 39.90 39.50 39.10 38.70 38.20 37.80
960 965 42.20 41.80 41.40 41.00 40.60 40.20 39.80 39.40 39.00 38.50 38.10
965 970 42.50 42.10 41.70 41.30 40.90 40.50 40.10 39.70 39.20 38.80 38.40
970 975 42.80 42.40 42.00 41.60 41.20 40.80 40.40 40.00 39.50 39.10 38.70
975 980 43.10 42.70 42.30 41.90 41.50 41.10 40.70 40.30 39.80 39.40 39.00
980 985 43.40 43.00 42.60 42.20 41.80 41.40 41.00 40.50 40.10 39.70 39.30
985 990 43.70 43.30 42.90 42.50 42.10 41.70 41.30 40.80 40.40 40.00 39.60
990 995 44.00 43.60 43.20 42.80 42.40 42.00 41.50 41.10 40.70 40.30 39.90
995 1,000 44.30 43.90 43.50 43.10 42.70 42.30 41.80 41.40 41.00 40.60 40.20
1,000 1,005 44.60 44.20 43.80 43.40 43.00 42.60 42.10 41.70 41.30 40.90 40.50
0.05936 of the excess over $1,005 plus:
1,005 1,415 44.70 44.30 43.90 43.50 43.10 42.70 42.30 41.90 41.50 41.10 40.70
0.053 of the excess over $1,415 plus:
1,415 5,402 69.10 68.70 68.30 67.90 67.40 67.00 66.60 66.20 65.80 65.40 65.00
0.0765 of the excess over $5,402 plus
5,402 and over 280.40 280.00 279.60 279.20 278.80 278.40 277.90 277.50 277.10 276.70 276.30
* More than 10 exemptions: Reduce amount from 10 exemption column by 0.40 for each additional exemption claimed.
34
|
|
MARRIED PERSONS – WEEKLY PAYROLL PERIOD
And the wages are: And the number of withholding exemptions claimed is:
At But 0 1 2 3 4 5 6 7 8 9 10*
least less than The amount of Wisconsin income tax to be withheld shall be:
$ - $ 105 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
105 110 - - - - - - - - - - -
110 115 - - - - - - - - - - -
115 120 - - - - - - - - - - -
120 125 - - - - - - - - - - -
125 130 - - - - - - - - - - -
130 135 - - - - - - - - - - -
135 140 - - - - - - - - - - -
140 145 - - - - - - - - - - -
145 150 - - - - - - - - - - -
150 155 - - - - - - - - - - -
155 160 - - - - - - - - - - -
160 165 - - - - - - - - - - -
165 170 - - - - - - - - - - -
170 175 - - - - - - - - - - -
175 180 - - - - - - - - - - -
180 185 - - - - - - - - - - -
185 190 0.20 - - - - - - - - - -
190 195 0.40 0.10 - - - - - - - - -
195 200 0.60 0.30 - - - - - - - - -
200 205 0.70 0.50 0.20 - - - - - - - -
205 210 0.90 0.60 0.40 0.10 - - - - - - -
210 215 1.10 0.80 0.50 0.30 - - - - - - -
215 220 1.30 1.00 0.70 0.40 0.20 - - - - - -
220 225 1.40 1.20 0.90 0.60 0.30 0.10 - - - - -
225 230 1.60 1.30 1.10 0.80 0.50 0.30 - - - - -
230 235 1.80 1.50 1.20 1.00 0.70 0.40 0.20 - - - -
235 240 2.00 1.70 1.40 1.10 0.90 0.60 0.30 0.10 - - -
240 245 2.10 1.90 1.60 1.30 1.10 0.80 0.50 0.20 - - -
245 250 2.30 2.00 1.80 1.50 1.20 1.00 0.70 0.40 0.10 - -
250 255 2.50 2.20 2.00 1.70 1.40 1.10 0.90 0.60 0.30 - -
255 260 2.70 2.40 2.10 1.90 1.60 1.30 1.00 0.80 0.50 0.20 -
260 265 2.90 2.60 2.30 2.00 1.80 1.50 1.20 0.90 0.70 0.40 0.10
265 270 3.00 2.80 2.50 2.20 1.90 1.70 1.40 1.10 0.90 0.60 0.30
270 275 3.20 2.90 2.70 2.40 2.10 1.80 1.60 1.30 1.00 0.80 0.50
275 280 3.40 3.10 2.80 2.60 2.30 2.00 1.70 1.50 1.20 0.90 0.70
280 285 3.60 3.30 3.00 2.70 2.50 2.20 1.90 1.70 1.40 1.10 0.80
285 290 3.70 3.50 3.20 2.90 2.60 2.40 2.10 1.80 1.60 1.30 1.00
290 295 3.90 3.60 3.40 3.10 2.80 2.60 2.30 2.00 1.70 1.50 1.20
295 300 4.10 3.80 3.50 3.30 3.00 2.70 2.50 2.20 1.90 1.60 1.40
300 305 4.30 4.00 3.70 3.50 3.20 2.90 2.60 2.40 2.10 1.80 1.50
305 310 4.40 4.20 3.90 3.60 3.40 3.10 2.80 2.50 2.30 2.00 1.70
310 315 4.60 4.30 4.10 3.80 3.50 3.30 3.00 2.70 2.40 2.20 1.90
315 320 4.80 4.50 4.30 4.00 3.70 3.40 3.20 2.90 2.60 2.30 2.10
320 325 5.00 4.70 4.40 4.20 3.90 3.60 3.30 3.10 2.80 2.50 2.30
325 330 5.20 4.90 4.60 4.30 4.10 3.80 3.50 3.20 3.00 2.70 2.40
330 335 5.30 5.10 4.80 4.50 4.20 4.00 3.70 3.40 3.20 2.90 2.60
335 340 5.50 5.20 5.00 4.70 4.40 4.10 3.90 3.60 3.30 3.10 2.80
340 345 5.70 5.40 5.10 4.90 4.60 4.30 4.00 3.80 3.50 3.20 3.00
345 350 5.90 5.60 5.30 5.00 4.80 4.50 4.20 4.00 3.70 3.40 3.10
350 355 6.00 5.80 5.50 5.20 4.90 4.70 4.40 4.10 3.90 3.60 3.30
355 360 6.20 5.90 5.70 5.40 5.10 4.90 4.60 4.30 4.00 3.80 3.50
360 365 6.40 6.10 5.80 5.60 5.30 5.00 4.80 4.50 4.20 3.90 3.70
365 370 6.60 6.30 6.00 5.80 5.50 5.20 4.90 4.70 4.40 4.10 3.80
370 375 6.70 6.50 6.20 5.90 5.70 5.40 5.10 4.80 4.60 4.30 4.00
35
|
|
MARRIED PERSONS – WEEKLY PAYROLL PERIOD
And the wages are: And the number of withholding exemptions claimed is:
At But 0 1 2 3 4 5 6 7 8 9 10*
least less than The amount of Wisconsin income tax to be withheld shall be:
375 380 6.90 6.70 6.40 6.10 5.80 5.60 5.30 5.00 4.70 4.50 4.20
380 385 7.10 6.80 6.60 6.30 6.00 5.70 5.50 5.20 4.90 4.60 4.40
385 390 7.30 7.00 6.70 6.50 6.20 5.90 5.60 5.40 5.10 4.80 4.60
390 395 7.50 7.20 6.90 6.60 6.40 6.10 5.80 5.50 5.30 5.00 4.70
395 400 7.60 7.40 7.10 6.80 6.50 6.30 6.00 5.70 5.50 5.20 4.90
400 405 7.80 7.50 7.30 7.00 6.70 6.40 6.20 5.90 5.60 5.40 5.10
405 410 8.00 7.70 7.40 7.20 6.90 6.60 6.40 6.10 5.80 5.50 5.30
410 415 8.20 7.90 7.60 7.30 7.10 6.80 6.50 6.30 6.00 5.70 5.40
415 420 8.30 8.10 7.80 7.50 7.20 7.00 6.70 6.40 6.20 5.90 5.60
420 425 8.50 8.20 8.00 7.70 7.40 7.20 6.90 6.60 6.30 6.10 5.80
425 430 8.70 8.40 8.10 7.90 7.60 7.30 7.10 6.80 6.50 6.20 6.00
430 435 8.90 8.60 8.30 8.10 7.80 7.50 7.20 7.00 6.70 6.40 6.10
435 440 9.20 8.80 8.50 8.20 8.00 7.70 7.40 7.10 6.90 6.60 6.30
440 445 9.40 9.00 8.70 8.40 8.10 7.90 7.60 7.30 7.00 6.80 6.50
445 450 9.60 9.30 8.90 8.60 8.30 8.00 7.80 7.50 7.20 6.90 6.70
450 455 9.90 9.50 9.10 8.80 8.50 8.20 7.90 7.70 7.40 7.10 6.90
455 460 10.10 9.70 9.40 9.00 8.70 8.40 8.10 7.80 7.60 7.30 7.00
460 465 10.30 10.00 9.60 9.20 8.90 8.60 8.30 8.00 7.80 7.50 7.20
465 470 10.60 10.20 9.80 9.50 9.10 8.80 8.50 8.20 7.90 7.70 7.40
470 475 10.80 10.40 10.10 9.70 9.40 9.00 8.70 8.40 8.10 7.80 7.60
475 480 11.00 10.70 10.30 9.90 9.60 9.20 8.90 8.60 8.30 8.00 7.70
480 485 11.30 10.90 10.50 10.20 9.80 9.50 9.10 8.70 8.50 8.20 7.90
485 490 11.50 11.10 10.80 10.40 10.10 9.70 9.30 9.00 8.60 8.40 8.10
490 495 11.70 11.40 11.00 10.60 10.30 9.90 9.60 9.20 8.90 8.50 8.30
495 500 12.00 11.60 11.30 10.90 10.50 10.20 9.80 9.50 9.10 8.80 8.50
500 505 12.30 11.90 11.50 11.20 10.80 10.50 10.10 9.80 9.40 9.00 8.70
505 510 12.50 12.20 11.80 11.50 11.10 10.70 10.40 10.00 9.70 9.30 9.00
510 515 12.80 12.50 12.10 11.70 11.40 11.00 10.70 10.30 10.00 9.60 9.20
515 520 13.10 12.70 12.40 12.00 11.70 11.30 10.90 10.60 10.20 9.90 9.50
520 525 13.40 13.00 12.70 12.30 11.90 11.60 11.20 10.90 10.50 10.20 9.80
525 530 13.60 13.30 12.90 12.60 12.20 11.90 11.50 11.10 10.80 10.40 10.10
530 535 13.90 13.60 13.20 12.90 12.50 12.10 11.80 11.40 11.10 10.70 10.40
535 540 14.20 13.80 13.50 13.10 12.80 12.40 12.10 11.70 11.30 11.00 10.60
540 545 14.50 14.10 13.80 13.40 13.10 12.70 12.30 12.00 11.60 11.30 10.90
545 550 14.80 14.40 14.00 13.70 13.30 13.00 12.60 12.30 11.90 11.50 11.20
550 555 15.00 14.70 14.30 14.00 13.60 13.30 12.90 12.50 12.20 11.80 11.50
555 560 15.30 15.00 14.60 14.30 13.90 13.50 13.20 12.80 12.50 12.10 11.70
560 565 15.60 15.20 14.90 14.50 14.20 13.80 13.50 13.10 12.70 12.40 12.00
565 570 15.90 15.50 15.20 14.80 14.50 14.10 13.70 13.40 13.00 12.70 12.30
570 575 16.20 15.80 15.40 15.10 14.70 14.40 14.00 13.70 13.30 12.90 12.60
575 580 16.40 16.10 15.70 15.40 15.00 14.70 14.30 13.90 13.60 13.20 12.90
580 585 16.70 16.40 16.00 15.60 15.30 14.90 14.60 14.20 13.90 13.50 13.10
585 590 17.00 16.60 16.30 15.90 15.60 15.20 14.90 14.50 14.10 13.80 13.40
590 595 17.30 16.90 16.60 16.20 15.80 15.50 15.10 14.80 14.40 14.10 13.70
595 600 17.60 17.20 16.80 16.50 16.10 15.80 15.40 15.10 14.70 14.30 14.00
600 605 17.80 17.50 17.10 16.80 16.40 16.00 15.70 15.30 15.00 14.60 14.30
605 610 18.10 17.80 17.40 17.00 16.70 16.30 16.00 15.60 15.30 14.90 14.50
610 615 18.40 18.00 17.70 17.30 17.00 16.60 16.20 15.90 15.50 15.20 14.80
615 620 18.70 18.30 18.00 17.60 17.20 16.90 16.50 16.20 15.80 15.50 15.10
620 625 19.00 18.60 18.20 17.90 17.50 17.20 16.80 16.40 16.10 15.70 15.40
625 630 19.20 18.90 18.50 18.20 17.80 17.40 17.10 16.70 16.40 16.00 15.70
630 635 19.50 19.20 18.80 18.40 18.10 17.70 17.40 17.00 16.60 16.30 15.90
635 640 19.80 19.40 19.10 18.70 18.40 18.00 17.60 17.30 16.90 16.60 16.20
640 645 20.10 19.70 19.40 19.00 18.60 18.30 17.90 17.60 17.20 16.80 16.50
645 650 20.40 20.00 19.60 19.30 18.90 18.60 18.20 17.80 17.50 17.10 16.80
36
|
|
MARRIED PERSONS – WEEKLY PAYROLL PERIOD
And the wages are: And the number of withholding exemptions claimed is:
At But 0 1 2 3 4 5 6 7 8 9 10*
least less than The amount of Wisconsin income tax to be withheld shall be:
650 655 20.70 20.30 19.90 19.60 19.20 18.80 18.50 18.10 17.80 17.40 17.00
655 660 21.00 20.60 20.20 19.80 19.50 19.10 18.80 18.40 18.00 17.70 17.30
660 665 21.30 20.90 20.50 20.10 19.80 19.40 19.00 18.70 18.30 18.00 17.60
665 670 21.70 21.20 20.80 20.40 20.00 19.70 19.30 19.00 18.60 18.20 17.90
670 675 22.00 21.60 21.20 20.70 20.30 20.00 19.60 19.20 18.90 18.50 18.20
675 680 22.30 21.90 21.50 21.10 20.70 20.20 19.90 19.50 19.20 18.80 18.40
680 685 22.60 22.20 21.80 21.40 21.00 20.60 20.20 19.80 19.40 19.10 18.70
685 690 22.90 22.50 22.10 21.70 21.30 20.90 20.50 20.10 19.70 19.40 19.00
690 695 23.20 22.80 22.40 22.00 21.60 21.20 20.80 20.40 20.00 19.60 19.30
695 700 23.60 23.20 22.70 22.30 21.90 21.50 21.10 20.70 20.30 19.90 19.60
700 705 23.90 23.50 23.10 22.70 22.20 21.80 21.40 21.00 20.60 20.20 19.80
705 710 24.20 23.80 23.40 23.00 22.60 22.20 21.70 21.30 20.90 20.50 20.10
710 715 24.50 24.10 23.70 23.30 22.90 22.50 22.10 21.70 21.30 20.80 20.40
715 720 24.80 24.40 24.00 23.60 23.20 22.80 22.40 22.00 21.60 21.20 20.80
720 725 25.10 24.70 24.30 23.90 23.50 23.10 22.70 22.30 21.90 21.50 21.10
725 730 25.50 25.10 24.70 24.20 23.80 23.40 23.00 22.60 22.20 21.80 21.40
730 735 25.80 25.40 25.00 24.60 24.20 23.70 23.30 22.90 22.50 22.10 21.70
735 740 26.10 25.70 25.30 24.90 24.50 24.10 23.70 23.30 22.80 22.40 22.00
740 745 26.40 26.00 25.60 25.20 24.80 24.40 24.00 23.60 23.20 22.80 22.30
745 750 26.70 26.30 25.90 25.50 25.10 24.70 24.30 23.90 23.50 23.10 22.70
750 755 27.10 26.70 26.20 25.80 25.40 25.00 24.60 24.20 23.80 23.40 23.00
755 760 27.40 27.00 26.60 26.20 25.70 25.30 24.90 24.50 24.10 23.70 23.30
760 765 27.70 27.30 26.90 26.50 26.10 25.70 25.20 24.80 24.40 24.00 23.60
765 770 28.00 27.60 27.20 26.80 26.40 26.00 25.60 25.20 24.80 24.30 23.90
770 775 28.30 27.90 27.50 27.10 26.70 26.30 25.90 25.50 25.10 24.70 24.30
775 780 28.60 28.20 27.80 27.40 27.00 26.60 26.20 25.80 25.40 25.00 24.60
780 785 29.00 28.60 28.20 27.70 27.30 26.90 26.50 26.10 25.70 25.30 24.90
785 790 29.30 28.90 28.50 28.10 27.70 27.20 26.80 26.40 26.00 25.60 25.20
790 795 29.60 29.20 28.80 28.40 28.00 27.60 27.20 26.70 26.30 25.90 25.50
795 800 29.90 29.50 29.10 28.70 28.30 27.90 27.50 27.10 26.70 26.30 25.80
800 805 30.20 29.80 29.40 29.00 28.60 28.20 27.80 27.40 27.00 26.60 26.20
805 810 30.60 30.10 29.70 29.30 28.90 28.50 28.10 27.70 27.30 26.90 26.50
810 815 30.90 30.50 30.10 29.70 29.20 28.80 28.40 28.00 27.60 27.20 26.80
815 820 31.20 30.80 30.40 30.00 29.60 29.20 28.70 28.30 27.90 27.50 27.10
820 825 31.50 31.10 30.70 30.30 29.90 29.50 29.10 28.70 28.20 27.80 27.40
825 830 31.80 31.40 31.00 30.60 30.20 29.80 29.40 29.00 28.60 28.20 27.80
830 835 32.10 31.70 31.30 30.90 30.50 30.10 29.70 29.30 28.90 28.50 28.10
835 840 32.50 32.10 31.60 31.20 30.80 30.40 30.00 29.60 29.20 28.80 28.40
840 845 32.80 32.40 32.00 31.60 31.20 30.70 30.30 29.90 29.50 29.10 28.70
845 850 33.10 32.70 32.30 31.90 31.50 31.10 30.70 30.20 29.80 29.40 29.00
850 855 33.40 33.00 32.60 32.20 31.80 31.40 31.00 30.60 30.20 29.70 29.30
855 860 33.70 33.30 32.90 32.50 32.10 31.70 31.30 30.90 30.50 30.10 29.70
860 865 34.10 33.60 33.20 32.80 32.40 32.00 31.60 31.20 30.80 30.40 30.00
865 870 34.40 34.00 33.60 33.10 32.70 32.30 31.90 31.50 31.10 30.70 30.30
870 875 34.70 34.30 33.90 33.50 33.10 32.70 32.20 31.80 31.40 31.00 30.60
875 880 35.00 34.60 34.20 33.80 33.40 33.00 32.60 32.20 31.70 31.30 30.90
880 885 35.30 34.90 34.50 34.10 33.70 33.30 32.90 32.50 32.10 31.70 31.20
885 890 35.60 35.20 34.80 34.40 34.00 33.60 33.20 32.80 32.40 32.00 31.60
890 895 36.00 35.60 35.10 34.70 34.30 33.90 33.50 33.10 32.70 32.30 31.90
895 900 36.30 35.90 35.50 35.10 34.60 34.20 33.80 33.40 33.00 32.60 32.20
900 905 36.60 36.20 35.80 35.40 35.00 34.60 34.20 33.70 33.30 32.90 32.50
905 910 36.90 36.50 36.10 35.70 35.30 34.90 34.50 34.10 33.70 33.20 32.80
910 915 37.20 36.80 36.40 36.00 35.60 35.20 34.80 34.40 34.00 33.60 33.20
915 920 37.60 37.10 36.70 36.30 35.90 35.50 35.10 34.70 34.30 33.90 33.50
920 925 37.90 37.50 37.10 36.60 36.20 35.80 35.40 35.00 34.60 34.20 33.80
37
|
|
MARRIED PERSONS – WEEKLY PAYROLL PERIOD
And the wages are: And the number of withholding exemptions claimed is:
At But 0 1 2 3 4 5 6 7 8 9 10*
least less than The amount of Wisconsin income tax to be withheld shall be:
925 930 38.20 37.80 37.40 37.00 36.60 36.10 35.70 35.30 34.90 34.50 34.10
930 935 38.50 38.10 37.70 37.30 36.90 36.50 36.10 35.70 35.20 34.80 34.40
935 940 38.80 38.40 38.00 37.60 37.20 36.80 36.40 36.00 35.60 35.20 34.70
940 945 39.10 38.70 38.30 37.90 37.50 37.10 36.70 36.30 35.90 35.50 35.10
945 950 39.50 39.10 38.60 38.20 37.80 37.40 37.00 36.60 36.20 35.80 35.40
950 955 39.80 39.40 39.00 38.60 38.10 37.70 37.30 36.90 36.50 36.10 35.70
955 960 40.10 39.70 39.30 38.90 38.50 38.10 37.60 37.20 36.80 36.40 36.00
960 965 40.40 40.00 39.60 39.20 38.80 38.40 38.00 37.60 37.20 36.70 36.30
965 970 40.70 40.30 39.90 39.50 39.10 38.70 38.30 37.90 37.50 37.10 36.70
970 975 41.00 40.60 40.20 39.80 39.40 39.00 38.60 38.20 37.80 37.40 37.00
975 980 41.40 41.00 40.60 40.10 39.70 39.30 38.90 38.50 38.10 37.70 37.30
980 985 41.70 41.30 40.90 40.50 40.10 39.60 39.20 38.80 38.40 38.00 37.60
985 990 42.00 41.60 41.20 40.80 40.40 40.00 39.60 39.20 38.70 38.30 37.90
990 995 42.30 41.90 41.50 41.10 40.70 40.30 39.90 39.50 39.10 38.70 38.20
995 1,000 42.60 42.20 41.80 41.40 41.00 40.60 40.20 39.80 39.40 39.00 38.60
1,000 1,005 43.00 42.60 42.10 41.70 41.30 40.90 40.50 40.10 39.70 39.30 38.90
1,005 1,010 43.30 42.90 42.50 42.10 41.60 41.20 40.80 40.40 40.00 39.60 39.20
1,010 1,015 43.60 43.20 42.80 42.40 42.00 41.60 41.10 40.70 40.30 39.90 39.50
1,015 1,020 43.90 43.50 43.10 42.70 42.30 41.90 41.50 41.10 40.70 40.20 39.80
1,020 1,025 44.20 43.80 43.40 43.00 42.60 42.20 41.80 41.40 41.00 40.60 40.20
0.0636 of the excess over $1025 plus:
1,025 1,404 44.40 44.00 43.60 43.20 42.80 42.40 41.90 41.50 41.10 40.70 40.30
0.053 of the excess over $1404 plus:
1,404 5,402 68.50 68.10 67.70 67.30 66.90 66.50 66.00 65.60 65.20 64.80 64.40
0.0765 of the excess over $5402 plus
5,402 and over 280.40 280.00 279.60 279.20 278.80 278.40 277.90 277.50 277.10 276.70 276.30
* More than 10 exemptions: Reduce amount from 10 exemption column by 0.40 for each additional exemption claimed.
38
|
|
SINGLE PERSONS – BIWEEKLY PAYROLL PERIOD
And the wages are: And the number of withholding exemptions claimed is:
At But less 0 1 2 3 4 5 6 7 8 9 10*
least than The amount of Wisconsin income tax to be withheld shall be:
$ - $ 150 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
150 160 - - - - - - - - - - -
160 170 - - - - - - - - - - -
170 180 - - - - - - - - - - -
180 190 - - - - - - - - - - -
190 200 - - - - - - - - - - -
200 210 - - - - - - - - - - -
210 220 - - - - - - - - - - -
220 230 - - - - - - - - - - -
230 240 - - - - - - - - - - -
240 250 - - - - - - - - - - -
250 260 - - - - - - - - - - -
260 270 0.30 - - - - - - - - - -
270 280 0.60 0.10 - - - - - - - - -
280 290 1.00 0.40 - - - - - - - - -
290 300 1.30 0.80 0.20 - - - - - - - -
300 310 1.70 1.10 0.60 - - - - - - - -
310 320 2.00 1.50 0.90 0.40 - - - - - - -
320 330 2.40 1.80 1.30 0.70 0.20 - - - - - -
330 340 2.70 2.20 1.60 1.10 0.60 - - - - - -
340 350 3.10 2.50 2.00 1.50 0.90 0.40 - - - - -
350 360 3.40 2.90 2.40 1.80 1.30 0.70 0.20 - - - -
360 370 3.80 3.30 2.70 2.20 1.60 1.10 0.50 - - - -
370 380 4.10 3.60 3.10 2.50 2.00 1.40 0.90 0.30 - - -
380 390 4.50 4.00 3.40 2.90 2.30 1.80 1.20 0.70 0.10 - -
390 400 4.90 4.30 3.80 3.20 2.70 2.10 1.60 1.00 0.50 - -
400 410 5.20 4.70 4.10 3.60 3.00 2.50 1.90 1.40 0.90 0.30 -
410 420 5.60 5.00 4.50 3.90 3.40 2.80 2.30 1.80 1.20 0.70 0.10
420 430 5.90 5.40 4.80 4.30 3.70 3.20 2.70 2.10 1.60 1.00 0.50
430 440 6.30 5.70 5.20 4.60 4.10 3.60 3.00 2.50 1.90 1.40 0.80
440 450 6.60 6.10 5.50 5.00 4.40 3.90 3.40 2.80 2.30 1.70 1.20
450 460 7.00 6.40 5.90 5.30 4.80 4.30 3.70 3.20 2.60 2.10 1.50
460 470 7.30 6.80 6.20 5.70 5.20 4.60 4.10 3.50 3.00 2.40 1.90
470 480 7.70 7.10 6.60 6.10 5.50 5.00 4.40 3.90 3.30 2.80 2.20
480 490 8.00 7.50 7.00 6.40 5.90 5.30 4.80 4.20 3.70 3.10 2.60
490 500 8.40 7.90 7.30 6.80 6.20 5.70 5.10 4.60 4.00 3.50 3.00
500 510 8.80 8.20 7.70 7.10 6.60 6.00 5.50 4.90 4.40 3.90 3.30
510 520 9.10 8.60 8.00 7.50 6.90 6.40 5.80 5.30 4.70 4.20 3.70
520 530 9.50 8.90 8.40 7.80 7.30 6.70 6.20 5.60 5.10 4.60 4.00
530 540 9.80 9.30 8.70 8.20 7.60 7.10 6.50 6.00 5.50 4.90 4.40
540 550 10.20 9.60 9.10 8.50 8.00 7.40 6.90 6.40 5.80 5.30 4.70
550 560 10.50 10.00 9.40 8.90 8.30 7.80 7.30 6.70 6.20 5.60 5.10
560 570 10.90 10.30 9.80 9.20 8.70 8.20 7.60 7.10 6.50 6.00 5.40
570 580 11.20 10.70 10.10 9.60 9.10 8.50 8.00 7.40 6.90 6.30 5.80
580 590 11.60 11.00 10.50 10.00 9.40 8.90 8.30 7.80 7.20 6.70 6.10
590 600 11.90 11.40 10.80 10.30 9.80 9.20 8.70 8.10 7.60 7.00 6.50
600 610 12.30 11.70 11.20 10.70 10.10 9.60 9.00 8.50 7.90 7.40 6.80
610 620 12.60 12.10 11.60 11.00 10.50 9.90 9.40 8.80 8.30 7.70 7.20
620 630 13.00 12.50 11.90 11.40 10.80 10.30 9.70 9.20 8.60 8.10 7.60
630 640 13.40 12.80 12.30 11.70 11.20 10.60 10.10 9.50 9.00 8.50 7.90
640 650 13.70 13.20 12.60 12.10 11.50 11.00 10.40 9.90 9.40 8.80 8.30
650 660 14.10 13.50 13.00 12.40 11.90 11.30 10.80 10.20 9.70 9.20 8.60
660 670 14.40 13.90 13.30 12.80 12.20 11.70 11.10 10.60 10.10 9.50 9.00
670 680 14.80 14.20 13.70 13.10 12.60 12.00 11.50 11.00 10.40 9.90 9.30
680 690 15.10 14.60 14.00 13.50 13.00 12.40 11.90 11.30 10.80 10.20 9.70
39
|
|
SINGLE PERSONS – BIWEEKLY PAYROLL PERIOD
And the wages are: And the number of withholding exemptions claimed is:
At But less 0 1 2 3 4 5 6 7 8 9 10*
least than The amount of Wisconsin income tax to be withheld shall be:
690 700 15.50 15.00 14.40 13.90 13.30 12.80 12.30 11.70 11.20 10.60 10.10
700 710 15.90 15.40 14.80 14.30 13.70 13.20 12.70 12.10 11.60 11.00 10.50
710 720 16.30 15.80 15.20 14.70 14.10 13.60 13.10 12.50 12.00 11.40 10.90
720 730 16.70 16.20 15.60 15.10 14.50 14.00 13.40 12.90 12.40 11.80 11.30
730 740 17.10 16.60 16.00 15.50 14.90 14.40 13.80 13.30 12.80 12.20 11.70
740 750 17.50 17.00 16.40 15.90 15.30 14.80 14.20 13.70 13.20 12.60 12.10
750 760 18.10 17.40 16.80 16.30 15.70 15.20 14.60 14.10 13.50 13.00 12.50
760 770 18.60 17.90 17.20 16.70 16.10 15.60 15.00 14.50 13.90 13.40 12.90
770 780 19.10 18.40 17.70 17.10 16.50 16.00 15.40 14.90 14.30 13.80 13.30
780 790 19.60 18.90 18.20 17.50 16.90 16.40 15.80 15.30 14.70 14.20 13.60
790 800 20.20 19.40 18.70 18.00 17.30 16.80 16.20 15.70 15.10 14.60 14.00
800 810 20.70 20.00 19.20 18.50 17.80 17.20 16.60 16.10 15.50 15.00 14.40
810 820 21.20 20.50 19.80 19.00 18.30 17.60 17.00 16.50 15.90 15.40 14.80
820 830 21.70 21.00 20.30 19.60 18.90 18.10 17.40 16.90 16.30 15.80 15.20
830 840 22.20 21.50 20.80 20.10 19.40 18.70 17.90 17.30 16.70 16.20 15.60
840 850 22.80 22.00 21.30 20.60 19.90 19.20 18.50 17.80 17.10 16.60 16.00
850 860 23.30 22.60 21.80 21.10 20.40 19.70 19.00 18.30 17.60 17.00 16.40
860 870 23.80 23.10 22.40 21.70 20.90 20.20 19.50 18.80 18.10 17.40 16.80
870 880 24.30 23.60 22.90 22.20 21.50 20.70 20.00 19.30 18.60 17.90 17.20
880 890 24.80 24.10 23.40 22.70 22.00 21.30 20.50 19.80 19.10 18.40 17.70
890 900 25.40 24.60 23.90 23.20 22.50 21.80 21.10 20.40 19.60 18.90 18.20
900 910 25.90 25.20 24.50 23.70 23.00 22.30 21.60 20.90 20.20 19.40 18.70
910 920 26.40 25.70 25.00 24.30 23.50 22.80 22.10 21.40 20.70 20.00 19.20
920 930 26.90 26.20 25.50 24.80 24.10 23.30 22.60 21.90 21.20 20.50 19.80
930 940 27.40 26.70 26.00 25.30 24.60 23.90 23.20 22.40 21.70 21.00 20.30
940 950 28.00 27.30 26.50 25.80 25.10 24.40 23.70 23.00 22.20 21.50 20.80
950 960 28.50 27.80 27.10 26.30 25.60 24.90 24.20 23.50 22.80 22.00 21.30
960 970 29.00 28.30 27.60 26.90 26.10 25.40 24.70 24.00 23.30 22.60 21.90
970 980 29.50 28.80 28.10 27.40 26.70 26.00 25.20 24.50 23.80 23.10 22.40
980 990 30.00 29.30 28.60 27.90 27.20 26.50 25.80 25.00 24.30 23.60 22.90
990 1,000 30.60 29.90 29.10 28.40 27.70 27.00 26.30 25.60 24.80 24.10 23.40
1,000 1,010 31.10 30.40 29.70 28.90 28.20 27.50 26.80 26.10 25.40 24.70 23.90
1,010 1,020 31.60 30.90 30.20 29.50 28.70 28.00 27.30 26.60 25.90 25.20 24.50
1,020 1,030 32.10 31.40 30.70 30.00 29.30 28.60 27.80 27.10 26.40 25.70 25.00
1,030 1,040 32.70 31.90 31.20 30.50 29.80 29.10 28.40 27.60 26.90 26.20 25.50
1,040 1,050 33.20 32.50 31.70 31.00 30.30 29.60 28.90 28.20 27.50 26.70 26.00
1,050 1,060 33.70 33.00 32.30 31.50 30.80 30.10 29.40 28.70 28.00 27.30 26.50
1,060 1,070 34.20 33.50 32.80 32.10 31.40 30.60 29.90 29.20 28.50 27.80 27.10
1,070 1,080 34.70 34.00 33.30 32.60 31.90 31.20 30.40 29.70 29.00 28.30 27.60
1,080 1,090 35.30 34.50 33.80 33.10 32.40 31.70 31.00 30.20 29.50 28.80 28.10
1,090 1,100 35.80 35.10 34.30 33.60 32.90 32.20 31.50 30.80 30.10 29.30 28.60
1,100 1,110 36.30 35.60 34.90 34.20 33.40 32.70 32.00 31.30 30.60 29.90 29.10
1,110 1,120 36.80 36.10 35.40 34.70 34.00 33.20 32.50 31.80 31.10 30.40 29.70
1,120 1,130 37.30 36.60 35.90 35.20 34.50 33.80 33.00 32.30 31.60 30.90 30.20
1,130 1,140 37.90 37.10 36.40 35.70 35.00 34.30 33.60 32.90 32.10 31.40 30.70
1,140 1,150 38.40 37.70 37.00 36.20 35.50 34.80 34.10 33.40 32.70 31.90 31.20
1,150 1,160 38.90 38.20 37.50 36.80 36.00 35.30 34.60 33.90 33.20 32.50 31.70
1,160 1,170 39.40 38.70 38.00 37.30 36.60 35.80 35.10 34.40 33.70 33.00 32.30
1,170 1,180 39.90 39.20 38.50 37.80 37.10 36.40 35.70 34.90 34.20 33.50 32.80
1,180 1,190 40.50 39.70 39.00 38.30 37.60 36.90 36.20 35.50 34.70 34.00 33.30
1,190 1,200 41.10 40.30 39.60 38.80 38.10 37.40 36.70 36.00 35.30 34.50 33.80
1,200 1,210 41.70 40.90 40.10 39.40 38.60 37.90 37.20 36.50 35.80 35.10 34.40
1,210 1,220 42.30 41.50 40.70 39.90 39.20 38.50 37.70 37.00 36.30 35.60 34.90
1,220 1,230 42.90 42.10 41.20 40.40 39.70 39.00 38.30 37.50 36.80 36.10 35.40
1,230 1,240 43.50 42.70 41.80 41.00 40.20 39.50 38.80 38.10 37.30 36.60 35.90
40
|
|
SINGLE PERSONS – BIWEEKLY PAYROLL PERIOD
And the wages are: And the number of withholding exemptions claimed is:
At But less 0 1 2 3 4 5 6 7 8 9 10*
least than The amount of Wisconsin income tax to be withheld shall be:
1,240 1,250 44.10 43.20 42.40 41.60 40.80 40.00 39.30 38.60 37.90 37.20 36.40
1,250 1,260 44.70 43.80 43.00 42.20 41.40 40.60 39.80 39.10 38.40 37.70 37.00
1,260 1,270 45.30 44.40 43.60 42.80 42.00 41.20 40.40 39.60 38.90 38.20 37.50
1,270 1,280 45.80 45.00 44.20 43.40 42.60 41.80 41.00 40.10 39.40 38.70 38.00
1,280 1,290 46.40 45.60 44.80 44.00 43.20 42.40 41.50 40.70 40.00 39.20 38.50
1,290 1,300 47.00 46.20 45.40 44.60 43.80 43.00 42.10 41.30 40.50 39.80 39.00
1,300 1,310 47.60 46.80 46.00 45.20 44.40 43.50 42.70 41.90 41.10 40.30 39.60
1,310 1,320 48.20 47.40 46.60 45.80 45.00 44.10 43.30 42.50 41.70 40.90 40.10
1,320 1,330 48.80 48.00 47.20 46.40 45.60 44.70 43.90 43.10 42.30 41.50 40.70
1,330 1,340 49.40 48.60 47.80 47.00 46.10 45.30 44.50 43.70 42.90 42.10 41.30
1,340 1,350 50.00 49.20 48.40 47.60 46.70 45.90 45.10 44.30 43.50 42.70 41.80
1,350 1,360 50.60 49.80 49.00 48.10 47.30 46.50 45.70 44.90 44.10 43.30 42.40
1,360 1,370 51.20 50.40 49.60 48.70 47.90 47.10 46.30 45.50 44.70 43.80 43.00
1,370 1,380 51.80 51.00 50.20 49.30 48.50 47.70 46.90 46.10 45.30 44.40 43.60
1,380 1,390 52.40 51.60 50.70 49.90 49.10 48.30 47.50 46.70 45.90 45.00 44.20
1,390 1,400 53.00 52.20 51.30 50.50 49.70 48.90 48.10 47.30 46.40 45.60 44.80
1,400 1,410 53.60 52.70 51.90 51.10 50.30 49.50 48.70 47.90 47.00 46.20 45.40
1,410 1,420 54.20 53.30 52.50 51.70 50.90 50.10 49.30 48.40 47.60 46.80 46.00
1,420 1,430 54.70 53.90 53.10 52.30 51.50 50.70 49.90 49.00 48.20 47.40 46.60
1,430 1,440 55.30 54.50 53.70 52.90 52.10 51.30 50.50 49.60 48.80 48.00 47.20
1,440 1,450 55.90 55.10 54.30 53.50 52.70 51.90 51.00 50.20 49.40 48.60 47.80
1,450 1,460 56.50 55.70 54.90 54.10 53.30 52.50 51.60 50.80 50.00 49.20 48.40
1,460 1,470 57.10 56.30 55.50 54.70 53.90 53.00 52.20 51.40 50.60 49.80 49.00
1,470 1,480 57.70 56.90 56.10 55.30 54.50 53.60 52.80 52.00 51.20 50.40 49.60
1,480 1,490 58.30 57.50 56.70 55.90 55.00 54.20 53.40 52.60 51.80 51.00 50.20
1,490 1,500 58.90 58.10 57.30 56.50 55.60 54.80 54.00 53.20 52.40 51.60 50.80
1,500 1,510 59.50 58.70 57.90 57.10 56.20 55.40 54.60 53.80 53.00 52.20 51.30
1,510 1,520 60.10 59.30 58.50 57.60 56.80 56.00 55.20 54.40 53.60 52.80 51.90
1,520 1,530 60.70 59.90 59.10 58.20 57.40 56.60 55.80 55.00 54.20 53.30 52.50
1,530 1,540 61.30 60.50 59.60 58.80 58.00 57.20 56.40 55.60 54.80 53.90 53.10
1,540 1,550 61.90 61.10 60.20 59.40 58.60 57.80 57.00 56.20 55.30 54.50 53.70
1,550 1,560 62.50 61.70 60.80 60.00 59.20 58.40 57.60 56.80 55.90 55.10 54.30
1,560 1,570 63.10 62.20 61.40 60.60 59.80 59.00 58.20 57.40 56.50 55.70 54.90
1,570 1,580 63.70 62.80 62.00 61.20 60.40 59.60 58.80 57.90 57.10 56.30 55.50
1,580 1,590 64.20 63.40 62.60 61.80 61.00 60.20 59.40 58.50 57.70 56.90 56.10
1,590 1,600 64.80 64.00 63.20 62.40 61.60 60.80 59.90 59.10 58.30 57.50 56.70
1,600 1,610 65.40 64.60 63.80 63.00 62.20 61.40 60.50 59.70 58.90 58.10 57.30
1,610 1,620 66.00 65.20 64.40 63.60 62.80 62.00 61.10 60.30 59.50 58.70 57.90
1,620 1,630 66.60 65.80 65.00 64.20 63.40 62.50 61.70 60.90 60.10 59.30 58.50
1,630 1,640 67.20 66.40 65.60 64.80 64.00 63.10 62.30 61.50 60.70 59.90 59.10
1,640 1,650 67.80 67.00 66.20 65.40 64.50 63.70 62.90 62.10 61.30 60.50 59.70
1,650 1,660 68.40 67.60 66.80 66.00 65.10 64.30 63.50 62.70 61.90 61.10 60.20
1,660 1,670 69.00 68.20 67.40 66.50 65.70 64.90 64.10 63.30 62.50 61.70 60.80
1,670 1,680 69.60 68.80 68.00 67.10 66.30 65.50 64.70 63.90 63.10 62.30 61.40
1,680 1,690 70.20 69.40 68.60 67.70 66.90 66.10 65.30 64.50 63.70 62.80 62.00
1,690 1,700 70.80 70.00 69.10 68.30 67.50 66.70 65.90 65.10 64.30 63.40 62.60
1,700 1,710 71.40 70.60 69.70 68.90 68.10 67.30 66.50 65.70 64.80 64.00 63.20
1,710 1,720 72.00 71.10 70.30 69.50 68.70 67.90 67.10 66.30 65.40 64.60 63.80
1,720 1,730 72.60 71.70 70.90 70.10 69.30 68.50 67.70 66.80 66.00 65.20 64.40
1,730 1,740 73.20 72.30 71.50 70.70 69.90 69.10 68.30 67.40 66.60 65.80 65.00
1,740 1,750 73.70 72.90 72.10 71.30 70.50 69.70 68.90 68.00 67.20 66.40 65.60
1,750 1,760 74.30 73.50 72.70 71.90 71.10 70.30 69.40 68.60 67.80 67.00 66.20
1,760 1,770 74.90 74.10 73.30 72.50 71.70 70.90 70.00 69.20 68.40 67.60 66.80
1,770 1,780 75.50 74.70 73.90 73.10 72.30 71.40 70.60 69.80 69.00 68.20 67.40
1,780 1,790 76.10 75.30 74.50 73.70 72.90 72.00 71.20 70.40 69.60 68.80 68.00
41
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|
SINGLE PERSONS – BIWEEKLY PAYROLL PERIOD
And the wages are: And the number of withholding exemptions claimed is:
At But less 0 1 2 3 4 5 6 7 8 9 10*
least than The amount of Wisconsin income tax to be withheld shall be:
1,790 1,800 76.70 75.90 75.10 74.30 73.50 72.60 71.80 71.00 70.20 69.40 68.60
1,800 1,810 77.30 76.50 75.70 74.90 74.00 73.20 72.40 71.60 70.80 70.00 69.20
1,810 1,820 77.90 77.10 76.30 75.50 74.60 73.80 73.00 72.20 71.40 70.60 69.70
1,820 1,830 78.50 77.70 76.90 76.00 75.20 74.40 73.60 72.80 72.00 71.20 70.30
1,830 1,840 79.10 78.30 77.50 76.60 75.80 75.00 74.20 73.40 72.60 71.70 70.90
1,840 1,850 79.70 78.90 78.00 77.20 76.40 75.60 74.80 74.00 73.20 72.30 71.50
1,850 1,860 80.30 79.50 78.60 77.80 77.00 76.20 75.40 74.60 73.80 72.90 72.10
1,860 1,870 80.90 80.10 79.20 78.40 77.60 76.80 76.00 75.20 74.30 73.50 72.70
1,870 1,880 81.50 80.60 79.80 79.00 78.20 77.40 76.60 75.80 74.90 74.10 73.30
1,880 1,890 82.10 81.20 80.40 79.60 78.80 78.00 77.20 76.30 75.50 74.70 73.90
1,890 1,900 82.60 81.80 81.00 80.20 79.40 78.60 77.80 76.90 76.10 75.30 74.50
1,900 1,910 83.20 82.40 81.60 80.80 80.00 79.20 78.30 77.50 76.70 75.90 75.10
1,910 1,920 83.80 83.00 82.20 81.40 80.60 79.80 78.90 78.10 77.30 76.50 75.70
1,920 1,930 84.40 83.60 82.80 82.00 81.20 80.40 79.50 78.70 77.90 77.10 76.30
1,930 1,940 85.00 84.20 83.40 82.60 81.80 80.90 80.10 79.30 78.50 77.70 76.90
1,940 1,950 85.60 84.80 84.00 83.20 82.40 81.50 80.70 79.90 79.10 78.30 77.50
1,950 1,960 86.20 85.40 84.60 83.80 82.90 82.10 81.30 80.50 79.70 78.90 78.10
1,960 1,970 86.80 86.00 85.20 84.40 83.50 82.70 81.90 81.10 80.30 79.50 78.60
1,970 1,980 87.40 86.60 85.80 85.00 84.10 83.30 82.50 81.70 80.90 80.10 79.20
1,980 1,990 88.00 87.20 86.40 85.50 84.70 83.90 83.10 82.30 81.50 80.70 79.80
0.05936 of the excess over $1,990 plus:
1,990 2,831 88.30 87.50 86.70 85.80 85.00 84.20 83.40 82.60 81.80 80.90 80.10
0.053 of the excess over $2,831 plus:
2,831 10,805 138.20 137.40 136.60 135.80 134.90 134.10 133.30 132.50 131.70 130.90 130.10
0.0765 of the excess over $10,805 plus
10,805 and over 560.80 560.00 559.20 558.40 557.60 556.80 555.90 555.10 554.30 553.50 552.70
* More than 10 exemptions: Reduce amount from 10 exemption column by 0.80 for each additional exemption claimed.
42
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|
MARRIED PERSONS – BIWEEKLY PAYROLL PERIOD
And the wages are: And the number of withholding exemptions claimed is:
At But less 0 1 2 3 4 5 6 7 8 9 10*
least than The amount of Wisconsin income tax to be withheld shall be:
$ - $ 210 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
210 220 - - - - - - - - - - -
220 230 - - - - - - - - - - -
230 240 - - - - - - - - - - -
240 250 - - - - - - - - - - -
250 260 - - - - - - - - - - -
260 270 - - - - - - - - - - -
270 280 - - - - - - - - - - -
280 290 - - - - - - - - - - -
290 300 - - - - - - - - - - -
300 310 - - - - - - - - - - -
310 320 - - - - - - - - - - -
320 330 - - - - - - - - - - -
330 340 - - - - - - - - - - -
340 350 - - - - - - - - - - -
350 360 - - - - - - - - - - -
360 370 - - - - - - - - - - -
370 380 0.40 - - - - - - - - - -
380 390 0.70 0.20 - - - - - - - - -
390 400 1.10 0.60 - - - - - - - - -
400 410 1.50 0.90 0.40 - - - - - - - -
410 420 1.80 1.30 0.70 0.20 - - - - - - -
420 430 2.20 1.60 1.10 0.50 - - - - - - -
430 440 2.50 2.00 1.40 0.90 0.30 - - - - - -
440 450 2.90 2.30 1.80 1.20 0.70 0.10 - - - - -
450 460 3.20 2.70 2.10 1.60 1.00 0.50 - - - - -
460 470 3.60 3.00 2.50 1.90 1.40 0.90 0.30 - - - -
470 480 3.90 3.40 2.80 2.30 1.80 1.20 0.70 0.10 - - -
480 490 4.30 3.70 3.20 2.70 2.10 1.60 1.00 0.50 - - -
490 500 4.60 4.10 3.60 3.00 2.50 1.90 1.40 0.80 0.30 - -
500 510 5.00 4.50 3.90 3.40 2.80 2.30 1.70 1.20 0.60 0.10 -
510 520 5.30 4.80 4.30 3.70 3.20 2.60 2.10 1.50 1.00 0.40 -
520 530 5.70 5.20 4.60 4.10 3.50 3.00 2.40 1.90 1.30 0.80 0.30
530 540 6.10 5.50 5.00 4.40 3.90 3.30 2.80 2.20 1.70 1.20 0.60
540 550 6.40 5.90 5.30 4.80 4.20 3.70 3.10 2.60 2.10 1.50 1.00
550 560 6.80 6.20 5.70 5.10 4.60 4.00 3.50 3.00 2.40 1.90 1.30
560 570 7.10 6.60 6.00 5.50 4.90 4.40 3.90 3.30 2.80 2.20 1.70
570 580 7.50 6.90 6.40 5.80 5.30 4.80 4.20 3.70 3.10 2.60 2.00
580 590 7.80 7.30 6.70 6.20 5.60 5.10 4.60 4.00 3.50 2.90 2.40
590 600 8.20 7.60 7.10 6.50 6.00 5.50 4.90 4.40 3.80 3.30 2.70
600 610 8.50 8.00 7.40 6.90 6.40 5.80 5.30 4.70 4.20 3.60 3.10
610 620 8.90 8.30 7.80 7.30 6.70 6.20 5.60 5.10 4.50 4.00 3.40
620 630 9.20 8.70 8.20 7.60 7.10 6.50 6.00 5.40 4.90 4.30 3.80
630 640 9.60 9.10 8.50 8.00 7.40 6.90 6.30 5.80 5.20 4.70 4.20
640 650 10.00 9.40 8.90 8.30 7.80 7.20 6.70 6.10 5.60 5.00 4.50
650 660 10.30 9.80 9.20 8.70 8.10 7.60 7.00 6.50 5.90 5.40 4.90
660 670 10.70 10.10 9.60 9.00 8.50 7.90 7.40 6.80 6.30 5.80 5.20
670 680 11.00 10.50 9.90 9.40 8.80 8.30 7.70 7.20 6.70 6.10 5.60
680 690 11.40 10.80 10.30 9.70 9.20 8.60 8.10 7.60 7.00 6.50 5.90
690 700 11.70 11.20 10.60 10.10 9.50 9.00 8.50 7.90 7.40 6.80 6.30
700 710 12.10 11.50 11.00 10.40 9.90 9.40 8.80 8.30 7.70 7.20 6.60
710 720 12.40 11.90 11.30 10.80 10.30 9.70 9.20 8.60 8.10 7.50 7.00
720 730 12.80 12.20 11.70 11.10 10.60 10.10 9.50 9.00 8.40 7.90 7.30
730 740 13.10 12.60 12.00 11.50 11.00 10.40 9.90 9.30 8.80 8.20 7.70
740 750 13.50 12.90 12.40 11.90 11.30 10.80 10.20 9.70 9.10 8.60 8.00
43
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|
MARRIED PERSONS – BIWEEKLY PAYROLL PERIOD
And the wages are: And the number of withholding exemptions claimed is:
At But less 0 1 2 3 4 5 6 7 8 9 10*
least than The amount of Wisconsin income tax to be withheld shall be:
750 760 13.80 13.30 12.80 12.20 11.70 11.10 10.60 10.00 9.50 8.90 8.40
760 770 14.20 13.70 13.10 12.60 12.00 11.50 10.90 10.40 9.80 9.30 8.80
770 780 14.60 14.00 13.50 12.90 12.40 11.80 11.30 10.70 10.20 9.70 9.10
780 790 14.90 14.40 13.80 13.30 12.70 12.20 11.60 11.10 10.60 10.00 9.50
790 800 15.30 14.70 14.20 13.60 13.10 12.50 12.00 11.40 10.90 10.40 9.80
800 810 15.60 15.10 14.50 14.00 13.40 12.90 12.30 11.80 11.30 10.70 10.20
810 820 16.00 15.40 14.90 14.30 13.80 13.20 12.70 12.20 11.60 11.10 10.50
820 830 16.30 15.80 15.20 14.70 14.10 13.60 13.10 12.50 12.00 11.40 10.90
830 840 16.70 16.10 15.60 15.00 14.50 14.00 13.40 12.90 12.30 11.80 11.20
840 850 17.00 16.50 15.90 15.40 14.90 14.30 13.80 13.20 12.70 12.10 11.60
850 860 17.40 16.80 16.30 15.80 15.20 14.70 14.10 13.60 13.00 12.50 11.90
860 870 17.90 17.20 16.70 16.10 15.60 15.00 14.50 13.90 13.40 12.80 12.30
870 880 18.30 17.60 17.00 16.50 15.90 15.40 14.80 14.30 13.70 13.20 12.60
880 890 18.80 18.10 17.40 16.80 16.30 15.70 15.20 14.60 14.10 13.50 13.00
890 900 19.20 18.50 17.80 17.20 16.60 16.10 15.50 15.00 14.40 13.90 13.40
900 910 19.70 19.00 18.30 17.60 17.00 16.40 15.90 15.30 14.80 14.30 13.70
910 920 20.20 19.50 18.70 18.00 17.30 16.80 16.20 15.70 15.20 14.60 14.10
920 930 20.60 19.90 19.20 18.50 17.80 17.10 16.60 16.10 15.50 15.00 14.40
930 940 21.10 20.40 19.70 19.00 18.20 17.50 16.90 16.40 15.90 15.30 14.80
940 950 21.60 20.90 20.10 19.40 18.70 18.00 17.30 16.80 16.20 15.70 15.10
950 960 22.00 21.30 20.60 19.90 19.20 18.50 17.70 17.10 16.60 16.00 15.50
960 970 22.50 21.80 21.10 20.40 19.60 18.90 18.20 17.50 16.90 16.40 15.80
970 980 23.00 22.30 21.50 20.80 20.10 19.40 18.70 18.00 17.30 16.70 16.20
980 990 23.40 22.70 22.00 21.30 20.60 19.90 19.10 18.40 17.70 17.10 16.50
990 1,000 24.00 23.20 22.50 21.80 21.10 20.40 19.70 18.90 18.20 17.50 16.90
1,000 1,010 24.50 23.80 23.10 22.40 21.60 20.90 20.20 19.50 18.80 18.10 17.40
1,010 1,020 25.10 24.40 23.60 22.90 22.20 21.50 20.80 20.10 19.30 18.60 17.90
1,020 1,030 25.60 24.90 24.20 23.50 22.80 22.00 21.30 20.60 19.90 19.20 18.50
1,030 1,040 26.20 25.50 24.80 24.00 23.30 22.60 21.90 21.20 20.50 19.70 19.00
1,040 1,050 26.70 26.00 25.30 24.60 23.90 23.20 22.40 21.70 21.00 20.30 19.60
1,050 1,060 27.30 26.60 25.90 25.20 24.40 23.70 23.00 22.30 21.60 20.90 20.10
1,060 1,070 27.90 27.10 26.40 25.70 25.00 24.30 23.60 22.80 22.10 21.40 20.70
1,070 1,080 28.40 27.70 27.00 26.30 25.60 24.80 24.10 23.40 22.70 22.00 21.30
1,080 1,090 29.00 28.30 27.50 26.80 26.10 25.40 24.70 24.00 23.20 22.50 21.80
1,090 1,100 29.50 28.80 28.10 27.40 26.70 26.00 25.20 24.50 23.80 23.10 22.40
1,100 1,110 30.10 29.40 28.70 27.90 27.20 26.50 25.80 25.10 24.40 23.70 22.90
1,110 1,120 30.60 29.90 29.20 28.50 27.80 27.10 26.40 25.60 24.90 24.20 23.50
1,120 1,130 31.20 30.50 29.80 29.10 28.30 27.60 26.90 26.20 25.50 24.80 24.10
1,130 1,140 31.80 31.00 30.30 29.60 28.90 28.20 27.50 26.80 26.00 25.30 24.60
1,140 1,150 32.30 31.60 30.90 30.20 29.50 28.70 28.00 27.30 26.60 25.90 25.20
1,150 1,160 32.90 32.20 31.40 30.70 30.00 29.30 28.60 27.90 27.20 26.40 25.70
1,160 1,170 33.40 32.70 32.00 31.30 30.60 29.90 29.10 28.40 27.70 27.00 26.30
1,170 1,180 34.00 33.30 32.60 31.80 31.10 30.40 29.70 29.00 28.30 27.60 26.80
1,180 1,190 34.60 33.80 33.10 32.40 31.70 31.00 30.30 29.50 28.80 28.10 27.40
1,190 1,200 35.10 34.40 33.70 33.00 32.20 31.50 30.80 30.10 29.40 28.70 28.00
1,200 1,210 35.70 35.00 34.20 33.50 32.80 32.10 31.40 30.70 29.90 29.20 28.50
1,210 1,220 36.20 35.50 34.80 34.10 33.40 32.60 31.90 31.20 30.50 29.80 29.10
1,220 1,230 36.80 36.10 35.40 34.60 33.90 33.20 32.50 31.80 31.10 30.30 29.60
1,230 1,240 37.30 36.60 35.90 35.20 34.50 33.80 33.10 32.30 31.60 30.90 30.20
1,240 1,250 37.90 37.20 36.50 35.80 35.00 34.30 33.60 32.90 32.20 31.50 30.70
1,250 1,260 38.50 37.70 37.00 36.30 35.60 34.90 34.20 33.50 32.70 32.00 31.30
1,260 1,270 39.00 38.30 37.60 36.90 36.20 35.40 34.70 34.00 33.30 32.60 31.90
1,270 1,280 39.60 38.90 38.10 37.40 36.70 36.00 35.30 34.60 33.90 33.10 32.40
1,280 1,290 40.10 39.40 38.70 38.00 37.30 36.60 35.80 35.10 34.40 33.70 33.00
1,290 1,300 40.80 40.00 39.30 38.50 37.80 37.10 36.40 35.70 35.00 34.30 33.50
44
|
|
MARRIED PERSONS – BIWEEKLY PAYROLL PERIOD
And the wages are: And the number of withholding exemptions claimed is:
At But less 0 1 2 3 4 5 6 7 8 9 10*
least than The amount of Wisconsin income tax to be withheld shall be:
1,300 1,310 41.40 40.60 39.80 39.10 38.40 37.70 37.00 36.20 35.50 34.80 34.10
1,310 1,320 42.00 41.20 40.40 39.70 38.90 38.20 37.50 36.80 36.10 35.40 34.70
1,320 1,330 42.70 41.90 41.00 40.20 39.50 38.80 38.10 37.40 36.60 35.90 35.20
1,330 1,340 43.30 42.50 41.70 40.90 40.10 39.30 38.60 37.90 37.20 36.50 35.80
1,340 1,350 43.90 43.10 42.30 41.50 40.70 39.90 39.20 38.50 37.80 37.00 36.30
1,350 1,360 44.60 43.80 42.90 42.10 41.30 40.50 39.70 39.00 38.30 37.60 36.90
1,360 1,370 45.20 44.40 43.60 42.80 42.00 41.10 40.30 39.60 38.90 38.20 37.40
1,370 1,380 45.80 45.00 44.20 43.40 42.60 41.80 41.00 40.10 39.40 38.70 38.00
1,380 1,390 46.50 45.70 44.90 44.00 43.20 42.40 41.60 40.80 40.00 39.30 38.60
1,390 1,400 47.10 46.30 45.50 44.70 43.90 43.00 42.20 41.40 40.60 39.80 39.10
1,400 1,410 47.80 46.90 46.10 45.30 44.50 43.70 42.90 42.00 41.20 40.40 39.70
1,410 1,420 48.40 47.60 46.80 45.90 45.10 44.30 43.50 42.70 41.90 41.10 40.20
1,420 1,430 49.00 48.20 47.40 46.60 45.80 45.00 44.10 43.30 42.50 41.70 40.90
1,430 1,440 49.70 48.80 48.00 47.20 46.40 45.60 44.80 44.00 43.10 42.30 41.50
1,440 1,450 50.30 49.50 48.70 47.90 47.00 46.20 45.40 44.60 43.80 43.00 42.10
1,450 1,460 50.90 50.10 49.30 48.50 47.70 46.90 46.00 45.20 44.40 43.60 42.80
1,460 1,470 51.60 50.80 49.90 49.10 48.30 47.50 46.70 45.90 45.00 44.20 43.40
1,470 1,480 52.20 51.40 50.60 49.80 48.90 48.10 47.30 46.50 45.70 44.90 44.10
1,480 1,490 52.80 52.00 51.20 50.40 49.60 48.80 48.00 47.10 46.30 45.50 44.70
1,490 1,500 53.50 52.70 51.80 51.00 50.20 49.40 48.60 47.80 47.00 46.10 45.30
1,500 1,510 54.10 53.30 52.50 51.70 50.90 50.00 49.20 48.40 47.60 46.80 46.00
1,510 1,520 54.80 53.90 53.10 52.30 51.50 50.70 49.90 49.00 48.20 47.40 46.60
1,520 1,530 55.40 54.60 53.80 52.90 52.10 51.30 50.50 49.70 48.90 48.00 47.20
1,530 1,540 56.00 55.20 54.40 53.60 52.80 51.90 51.10 50.30 49.50 48.70 47.90
1,540 1,550 56.70 55.80 55.00 54.20 53.40 52.60 51.80 51.00 50.10 49.30 48.50
1,550 1,560 57.30 56.50 55.70 54.80 54.00 53.20 52.40 51.60 50.80 50.00 49.10
1,560 1,570 57.90 57.10 56.30 55.50 54.70 53.90 53.00 52.20 51.40 50.60 49.80
1,570 1,580 58.60 57.80 56.90 56.10 55.30 54.50 53.70 52.90 52.00 51.20 50.40
1,580 1,590 59.20 58.40 57.60 56.80 55.90 55.10 54.30 53.50 52.70 51.90 51.10
1,590 1,600 59.80 59.00 58.20 57.40 56.60 55.80 54.90 54.10 53.30 52.50 51.70
1,600 1,610 60.50 59.70 58.80 58.00 57.20 56.40 55.60 54.80 54.00 53.10 52.30
1,610 1,620 61.10 60.30 59.50 58.70 57.90 57.00 56.20 55.40 54.60 53.80 53.00
1,620 1,630 61.70 60.90 60.10 59.30 58.50 57.70 56.90 56.00 55.20 54.40 53.60
1,630 1,640 62.40 61.60 60.80 59.90 59.10 58.30 57.50 56.70 55.90 55.00 54.20
1,640 1,650 63.00 62.20 61.40 60.60 59.80 58.90 58.10 57.30 56.50 55.70 54.90
1,650 1,660 63.70 62.80 62.00 61.20 60.40 59.60 58.80 57.90 57.10 56.30 55.50
1,660 1,670 64.30 63.50 62.70 61.80 61.00 60.20 59.40 58.60 57.80 57.00 56.10
1,670 1,680 64.90 64.10 63.30 62.50 61.70 60.90 60.00 59.20 58.40 57.60 56.80
1,680 1,690 65.60 64.70 63.90 63.10 62.30 61.50 60.70 59.90 59.00 58.20 57.40
1,690 1,700 66.20 65.40 64.60 63.80 62.90 62.10 61.30 60.50 59.70 58.90 58.00
1,700 1,710 66.80 66.00 65.20 64.40 63.60 62.80 61.90 61.10 60.30 59.50 58.70
1,710 1,720 67.50 66.70 65.80 65.00 64.20 63.40 62.60 61.80 60.90 60.10 59.30
1,720 1,730 68.10 67.30 66.50 65.70 64.80 64.00 63.20 62.40 61.60 60.80 60.00
1,730 1,740 68.70 67.90 67.10 66.30 65.50 64.70 63.90 63.00 62.20 61.40 60.60
1,740 1,750 69.40 68.60 67.70 66.90 66.10 65.30 64.50 63.70 62.90 62.00 61.20
1,750 1,760 70.00 69.20 68.40 67.60 66.80 65.90 65.10 64.30 63.50 62.70 61.90
1,760 1,770 70.70 69.80 69.00 68.20 67.40 66.60 65.80 64.90 64.10 63.30 62.50
1,770 1,780 71.30 70.50 69.70 68.80 68.00 67.20 66.40 65.60 64.80 63.90 63.10
1,780 1,790 71.90 71.10 70.30 69.50 68.70 67.80 67.00 66.20 65.40 64.60 63.80
1,790 1,800 72.60 71.70 70.90 70.10 69.30 68.50 67.70 66.90 66.00 65.20 64.40
1,800 1,810 73.20 72.40 71.60 70.70 69.90 69.10 68.30 67.50 66.70 65.90 65.00
1,810 1,820 73.80 73.00 72.20 71.40 70.60 69.80 68.90 68.10 67.30 66.50 65.70
1,820 1,830 74.50 73.70 72.80 72.00 71.20 70.40 69.60 68.80 67.90 67.10 66.30
1,830 1,840 75.10 74.30 73.50 72.70 71.80 71.00 70.20 69.40 68.60 67.80 67.00
1,840 1,850 75.70 74.90 74.10 73.30 72.50 71.70 70.80 70.00 69.20 68.40 67.60
45
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|
MARRIED PERSONS – BIWEEKLY PAYROLL PERIOD
And the wages are: And the number of withholding exemptions claimed is:
At But less 0 1 2 3 4 5 6 7 8 9 10*
least than The amount of Wisconsin income tax to be withheld shall be:
1,850 1,860 76.40 75.60 74.70 73.90 73.10 72.30 71.50 70.70 69.90 69.00 68.20
1,860 1,870 77.00 76.20 75.40 74.60 73.80 72.90 72.10 71.30 70.50 69.70 68.90
1,870 1,880 77.60 76.80 76.00 75.20 74.40 73.60 72.80 71.90 71.10 70.30 69.50
1,880 1,890 78.30 77.50 76.70 75.80 75.00 74.20 73.40 72.60 71.80 70.90 70.10
1,890 1,900 78.90 78.10 77.30 76.50 75.70 74.80 74.00 73.20 72.40 71.60 70.80
1,900 1,910 79.60 78.70 77.90 77.10 76.30 75.50 74.70 73.80 73.00 72.20 71.40
1,910 1,920 80.20 79.40 78.60 77.70 76.90 76.10 75.30 74.50 73.70 72.90 72.00
1,920 1,930 80.80 80.00 79.20 78.40 77.60 76.80 75.90 75.10 74.30 73.50 72.70
1,930 1,940 81.50 80.60 79.80 79.00 78.20 77.40 76.60 75.80 74.90 74.10 73.30
1,940 1,950 82.10 81.30 80.50 79.70 78.80 78.00 77.20 76.40 75.60 74.80 73.90
1,950 1,960 82.70 81.90 81.10 80.30 79.50 78.70 77.80 77.00 76.20 75.40 74.60
1,960 1,970 83.40 82.60 81.70 80.90 80.10 79.30 78.50 77.70 76.80 76.00 75.20
1,970 1,980 84.00 83.20 82.40 81.60 80.70 79.90 79.10 78.30 77.50 76.70 75.90
1,980 1,990 84.60 83.80 83.00 82.20 81.40 80.60 79.80 78.90 78.10 77.30 76.50
1,990 2,000 85.30 84.50 83.60 82.80 82.00 81.20 80.40 79.60 78.80 77.90 77.10
2,000 2,010 85.90 85.10 84.30 83.50 82.70 81.80 81.00 80.20 79.40 78.60 77.80
2,010 2,020 86.60 85.70 84.90 84.10 83.30 82.50 81.70 80.80 80.00 79.20 78.40
2,020 2,030 87.20 86.40 85.60 84.70 83.90 83.10 82.30 81.50 80.70 79.80 79.00
2,030 2,040 87.80 87.00 86.20 85.40 84.60 83.70 82.90 82.10 81.30 80.50 79.70
2,040 2,050 88.50 87.60 86.80 86.00 85.20 84.40 83.60 82.80 81.90 81.10 80.30
0.0636 of the excess over $2,050 plus:
2,050 2,808 88.80 88.00 87.10 86.30 85.50 84.70 83.90 83.10 82.30 81.40 80.60
0.053 of the excess over $2,808 plus:
2,808 10,805 137.00 136.20 135.40 134.50 133.70 132.90 132.10 131.30 130.50 129.60 128.80
0.0765 of the excess over $10,805 plus
10,805 and over 560.80 560.00 559.20 558.40 557.60 556.80 555.90 555.10 554.30 553.50 552.70
* More than 10 exemptions: Reduce amount from 10 exemption column by 0.80 for each additional exemption claimed.
46
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|
SINGLE PERSONS – SEMI-MONTHLY PAYROLL PERIOD
And the wages are: And the number of withholding exemptions claimed is:
At But 0 1 2 3 4 5 6 7 8 9 10*
least less than The amount of Wisconsin income tax to be withheld shall be:
$ - $ 170 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
170 180 - - - - - - - - - - -
180 190 - - - - - - - - - - -
190 200 - - - - - - - - - - -
200 210 - - - - - - - - - - -
210 220 - - - - - - - - - - -
220 230 - - - - - - - - - - -
230 240 - - - - - - - - - - -
240 250 - - - - - - - - - - -
250 260 - - - - - - - - - - -
260 270 - - - - - - - - - - -
270 280 - - - - - - - - - - -
280 290 0.20 - - - - - - - - - -
290 300 0.60 - - - - - - - - - -
300 310 0.90 0.30 - - - - - - - - -
310 320 1.30 0.70 0.10 - - - - - - - -
320 330 1.60 1.00 0.40 - - - - - - - -
330 340 2.00 1.40 0.80 0.20 - - - - - - -
340 350 2.30 1.70 1.10 0.60 - - - - - - -
350 360 2.70 2.10 1.50 0.90 0.30 - - - - - -
360 370 3.00 2.40 1.90 1.30 0.70 0.10 - - - - -
370 380 3.40 2.80 2.20 1.60 1.00 0.40 - - - - -
380 390 3.70 3.20 2.60 2.00 1.40 0.80 0.20 - - - -
390 400 4.10 3.50 2.90 2.30 1.70 1.10 0.60 - - - -
400 410 4.50 3.90 3.30 2.70 2.10 1.50 0.90 0.30 - - -
410 420 4.80 4.20 3.60 3.00 2.40 1.90 1.30 0.70 0.10 - -
420 430 5.20 4.60 4.00 3.40 2.80 2.20 1.60 1.00 0.40 - -
430 440 5.50 4.90 4.30 3.70 3.20 2.60 2.00 1.40 0.80 0.20 -
440 450 5.90 5.30 4.70 4.10 3.50 2.90 2.30 1.70 1.10 0.60 -
450 460 6.20 5.60 5.00 4.50 3.90 3.30 2.70 2.10 1.50 0.90 0.30
460 470 6.60 6.00 5.40 4.80 4.20 3.60 3.00 2.40 1.90 1.30 0.70
470 480 6.90 6.30 5.70 5.20 4.60 4.00 3.40 2.80 2.20 1.60 1.00
480 490 7.30 6.70 6.10 5.50 4.90 4.30 3.70 3.20 2.60 2.00 1.40
490 500 7.60 7.00 6.50 5.90 5.30 4.70 4.10 3.50 2.90 2.30 1.70
500 510 8.00 7.40 6.80 6.20 5.60 5.00 4.50 3.90 3.30 2.70 2.10
510 520 8.30 7.80 7.20 6.60 6.00 5.40 4.80 4.20 3.60 3.00 2.40
520 530 8.70 8.10 7.50 6.90 6.30 5.70 5.20 4.60 4.00 3.40 2.80
530 540 9.10 8.50 7.90 7.30 6.70 6.10 5.50 4.90 4.30 3.70 3.20
540 550 9.40 8.80 8.20 7.60 7.00 6.50 5.90 5.30 4.70 4.10 3.50
550 560 9.80 9.20 8.60 8.00 7.40 6.80 6.20 5.60 5.00 4.50 3.90
560 570 10.10 9.50 8.90 8.30 7.80 7.20 6.60 6.00 5.40 4.80 4.20
570 580 10.50 9.90 9.30 8.70 8.10 7.50 6.90 6.30 5.70 5.20 4.60
580 590 10.80 10.20 9.60 9.10 8.50 7.90 7.30 6.70 6.10 5.50 4.90
590 600 11.20 10.60 10.00 9.40 8.80 8.20 7.60 7.00 6.50 5.90 5.30
600 610 11.50 10.90 10.40 9.80 9.20 8.60 8.00 7.40 6.80 6.20 5.60
610 620 11.90 11.30 10.70 10.10 9.50 8.90 8.30 7.80 7.20 6.60 6.00
620 630 12.20 11.60 11.10 10.50 9.90 9.30 8.70 8.10 7.50 6.90 6.30
630 640 12.60 12.00 11.40 10.80 10.20 9.60 9.10 8.50 7.90 7.30 6.70
640 650 12.90 12.40 11.80 11.20 10.60 10.00 9.40 8.80 8.20 7.60 7.00
650 660 13.30 12.70 12.10 11.50 10.90 10.40 9.80 9.20 8.60 8.00 7.40
660 670 13.70 13.10 12.50 11.90 11.30 10.70 10.10 9.50 8.90 8.30 7.80
670 680 14.00 13.40 12.80 12.20 11.60 11.10 10.50 9.90 9.30 8.70 8.10
680 690 14.40 13.80 13.20 12.60 12.00 11.40 10.80 10.20 9.60 9.10 8.50
690 700 14.70 14.10 13.50 12.90 12.40 11.80 11.20 10.60 10.00 9.40 8.80
700 710 15.10 14.50 13.90 13.30 12.70 12.10 11.50 10.90 10.40 9.80 9.20
47
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|
SINGLE PERSONS – SEMI-MONTHLY PAYROLL PERIOD
And the wages are: And the number of withholding exemptions claimed is:
At But 0 1 2 3 4 5 6 7 8 9 10*
least less than The amount of Wisconsin income tax to be withheld shall be:
710 720 15.40 14.80 14.20 13.70 13.10 12.50 11.90 11.30 10.70 10.10 9.50
720 730 15.80 15.20 14.60 14.00 13.40 12.80 12.20 11.60 11.10 10.50 9.90
730 740 16.10 15.50 15.00 14.40 13.80 13.20 12.60 12.00 11.40 10.80 10.20
740 750 16.50 15.90 15.30 14.70 14.10 13.60 13.00 12.40 11.80 11.20 10.60
750 760 16.90 16.30 15.70 15.10 14.50 14.00 13.40 12.80 12.20 11.60 11.00
760 770 17.30 16.70 16.10 15.50 14.90 14.30 13.80 13.20 12.60 12.00 11.40
770 780 17.70 17.10 16.50 15.90 15.30 14.70 14.20 13.60 13.00 12.40 11.80
780 790 18.10 17.50 16.90 16.30 15.70 15.10 14.60 14.00 13.40 12.80 12.20
790 800 18.50 17.90 17.30 16.70 16.10 15.50 14.90 14.40 13.80 13.20 12.60
800 810 18.90 18.30 17.70 17.10 16.50 15.90 15.30 14.80 14.20 13.60 13.00
810 820 19.40 18.70 18.10 17.50 16.90 16.30 15.70 15.20 14.60 14.00 13.40
820 830 19.90 19.20 18.50 17.90 17.30 16.70 16.10 15.50 15.00 14.40 13.80
830 840 20.50 19.70 18.90 18.30 17.70 17.10 16.50 15.90 15.40 14.80 14.20
840 850 21.00 20.20 19.40 18.70 18.10 17.50 16.90 16.30 15.80 15.20 14.60
850 860 21.50 20.70 20.00 19.20 18.50 17.90 17.30 16.70 16.10 15.60 15.00
860 870 22.00 21.30 20.50 19.70 18.90 18.30 17.70 17.10 16.50 16.00 15.40
870 880 22.50 21.80 21.00 20.20 19.40 18.70 18.10 17.50 16.90 16.30 15.80
880 890 23.10 22.30 21.50 20.70 20.00 19.20 18.50 17.90 17.30 16.70 16.20
890 900 23.60 22.80 22.00 21.30 20.50 19.70 18.90 18.30 17.70 17.10 16.60
900 910 24.10 23.30 22.60 21.80 21.00 20.20 19.50 18.70 18.10 17.50 16.90
910 920 24.60 23.90 23.10 22.30 21.50 20.80 20.00 19.20 18.50 17.90 17.30
920 930 25.20 24.40 23.60 22.80 22.10 21.30 20.50 19.70 19.00 18.30 17.70
930 940 25.70 24.90 24.10 23.30 22.60 21.80 21.00 20.20 19.50 18.70 18.10
940 950 26.20 25.40 24.60 23.90 23.10 22.30 21.50 20.80 20.00 19.20 18.50
950 960 26.70 25.90 25.20 24.40 23.60 22.80 22.10 21.30 20.50 19.70 19.00
960 970 27.20 26.50 25.70 24.90 24.10 23.40 22.60 21.80 21.00 20.30 19.50
970 980 27.80 27.00 26.20 25.40 24.70 23.90 23.10 22.30 21.60 20.80 20.00
980 990 28.30 27.50 26.70 26.00 25.20 24.40 23.60 22.90 22.10 21.30 20.50
990 1,000 28.80 28.00 27.20 26.50 25.70 24.90 24.10 23.40 22.60 21.80 21.00
1,000 1,010 29.30 28.50 27.80 27.00 26.20 25.40 24.70 23.90 23.10 22.30 21.60
1,010 1,020 29.80 29.10 28.30 27.50 26.70 26.00 25.20 24.40 23.60 22.90 22.10
1,020 1,030 30.40 29.60 28.80 28.00 27.30 26.50 25.70 24.90 24.20 23.40 22.60
1,030 1,040 30.90 30.10 29.30 28.60 27.80 27.00 26.20 25.50 24.70 23.90 23.10
1,040 1,050 31.40 30.60 29.90 29.10 28.30 27.50 26.80 26.00 25.20 24.40 23.70
1,050 1,060 31.90 31.10 30.40 29.60 28.80 28.00 27.30 26.50 25.70 24.90 24.20
1,060 1,070 32.40 31.70 30.90 30.10 29.30 28.60 27.80 27.00 26.20 25.50 24.70
1,070 1,080 33.00 32.20 31.40 30.60 29.90 29.10 28.30 27.50 26.80 26.00 25.20
1,080 1,090 33.50 32.70 31.90 31.20 30.40 29.60 28.80 28.10 27.30 26.50 25.70
1,090 1,100 34.00 33.20 32.50 31.70 30.90 30.10 29.40 28.60 27.80 27.00 26.30
1,100 1,110 34.50 33.80 33.00 32.20 31.40 30.70 29.90 29.10 28.30 27.60 26.80
1,110 1,120 35.00 34.30 33.50 32.70 31.90 31.20 30.40 29.60 28.80 28.10 27.30
1,120 1,130 35.60 34.80 34.00 33.20 32.50 31.70 30.90 30.10 29.40 28.60 27.80
1,130 1,140 36.10 35.30 34.50 33.80 33.00 32.20 31.40 30.70 29.90 29.10 28.30
1,140 1,150 36.60 35.80 35.10 34.30 33.50 32.70 32.00 31.20 30.40 29.60 28.90
1,150 1,160 37.10 36.40 35.60 34.80 34.00 33.30 32.50 31.70 30.90 30.20 29.40
1,160 1,170 37.70 36.90 36.10 35.30 34.60 33.80 33.00 32.20 31.50 30.70 29.90
1,170 1,180 38.20 37.40 36.60 35.80 35.10 34.30 33.50 32.70 32.00 31.20 30.40
1,180 1,190 38.70 37.90 37.10 36.40 35.60 34.80 34.00 33.30 32.50 31.70 30.90
1,190 1,200 39.20 38.40 37.70 36.90 36.10 35.30 34.60 33.80 33.00 32.20 31.50
1,200 1,210 39.70 39.00 38.20 37.40 36.60 35.90 35.10 34.30 33.50 32.80 32.00
1,210 1,220 40.30 39.50 38.70 37.90 37.20 36.40 35.60 34.80 34.10 33.30 32.50
1,220 1,230 40.80 40.00 39.20 38.50 37.70 36.90 36.10 35.40 34.60 33.80 33.00
1,230 1,240 41.30 40.50 39.70 39.00 38.20 37.40 36.60 35.90 35.10 34.30 33.50
1,240 1,250 41.80 41.00 40.30 39.50 38.70 37.90 37.20 36.40 35.60 34.80 34.10
1,250 1,260 42.30 41.60 40.80 40.00 39.20 38.50 37.70 36.90 36.10 35.40 34.60
48
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|
SINGLE PERSONS – SEMI-MONTHLY PAYROLL PERIOD
And the wages are: And the number of withholding exemptions claimed is:
At But 0 1 2 3 4 5 6 7 8 9 10*
least less than The amount of Wisconsin income tax to be withheld shall be:
1,260 1,270 42.90 42.10 41.30 40.50 39.80 39.00 38.20 37.40 36.70 35.90 35.10
1,270 1,280 43.40 42.60 41.80 41.10 40.30 39.50 38.70 38.00 37.20 36.40 35.60
1,280 1,290 44.00 43.10 42.40 41.60 40.80 40.00 39.30 38.50 37.70 36.90 36.20
1,290 1,300 44.50 43.70 42.90 42.10 41.30 40.50 39.80 39.00 38.20 37.40 36.70
1,300 1,310 45.10 44.30 43.40 42.60 41.80 41.10 40.30 39.50 38.70 38.00 37.20
1,310 1,320 45.70 44.80 44.00 43.10 42.40 41.60 40.80 40.00 39.30 38.50 37.70
1,320 1,330 46.30 45.40 44.60 43.70 42.90 42.10 41.30 40.60 39.80 39.00 38.20
1,330 1,340 46.90 46.00 45.20 44.30 43.40 42.60 41.90 41.10 40.30 39.50 38.80
1,340 1,350 47.50 46.60 45.70 44.90 44.00 43.20 42.40 41.60 40.80 40.10 39.30
1,350 1,360 48.10 47.20 46.30 45.50 44.60 43.70 42.90 42.10 41.30 40.60 39.80
1,360 1,370 48.70 47.80 46.90 46.10 45.20 44.30 43.40 42.60 41.90 41.10 40.30
1,370 1,380 49.30 48.40 47.50 46.60 45.80 44.90 44.00 43.20 42.40 41.60 40.80
1,380 1,390 49.90 49.00 48.10 47.20 46.40 45.50 44.60 43.70 42.90 42.10 41.40
1,390 1,400 50.50 49.60 48.70 47.80 46.90 46.10 45.20 44.30 43.40 42.70 41.90
1,400 1,410 51.10 50.20 49.30 48.40 47.50 46.70 45.80 44.90 44.00 43.20 42.40
1,410 1,420 51.70 50.80 49.90 49.00 48.10 47.30 46.40 45.50 44.60 43.70 42.90
1,420 1,430 52.30 51.40 50.50 49.60 48.70 47.80 47.00 46.10 45.20 44.30 43.40
1,430 1,440 52.90 52.00 51.10 50.20 49.30 48.40 47.60 46.70 45.80 44.90 44.00
1,440 1,450 53.50 52.60 51.70 50.80 49.90 49.00 48.20 47.30 46.40 45.50 44.60
1,450 1,460 54.00 53.20 52.30 51.40 50.50 49.60 48.70 47.90 47.00 46.10 45.20
1,460 1,470 54.60 53.80 52.90 52.00 51.10 50.20 49.30 48.50 47.60 46.70 45.80
1,470 1,480 55.20 54.30 53.50 52.60 51.70 50.80 49.90 49.00 48.20 47.30 46.40
1,480 1,490 55.80 54.90 54.10 53.20 52.30 51.40 50.50 49.60 48.80 47.90 47.00
1,490 1,500 56.40 55.50 54.70 53.80 52.90 52.00 51.10 50.20 49.40 48.50 47.60
1,500 1,510 57.00 56.10 55.20 54.40 53.50 52.60 51.70 50.80 49.90 49.10 48.20
1,510 1,520 57.60 56.70 55.80 55.00 54.10 53.20 52.30 51.40 50.50 49.70 48.80
1,520 1,530 58.20 57.30 56.40 55.50 54.70 53.80 52.90 52.00 51.10 50.20 49.40
1,530 1,540 58.80 57.90 57.00 56.10 55.30 54.40 53.50 52.60 51.70 50.80 50.00
1,540 1,550 59.40 58.50 57.60 56.70 55.90 55.00 54.10 53.20 52.30 51.40 50.60
1,550 1,560 60.00 59.10 58.20 57.30 56.40 55.60 54.70 53.80 52.90 52.00 51.10
1,560 1,570 60.60 59.70 58.80 57.90 57.00 56.20 55.30 54.40 53.50 52.60 51.70
1,570 1,580 61.20 60.30 59.40 58.50 57.60 56.80 55.90 55.00 54.10 53.20 52.30
1,580 1,590 61.80 60.90 60.00 59.10 58.20 57.30 56.50 55.60 54.70 53.80 52.90
1,590 1,600 62.40 61.50 60.60 59.70 58.80 57.90 57.10 56.20 55.30 54.40 53.50
1,600 1,610 62.90 62.10 61.20 60.30 59.40 58.50 57.60 56.80 55.90 55.00 54.10
1,610 1,620 63.50 62.70 61.80 60.90 60.00 59.10 58.20 57.40 56.50 55.60 54.70
1,620 1,630 64.10 63.30 62.40 61.50 60.60 59.70 58.80 58.00 57.10 56.20 55.30
1,630 1,640 64.70 63.80 63.00 62.10 61.20 60.30 59.40 58.50 57.70 56.80 55.90
1,640 1,650 65.30 64.40 63.60 62.70 61.80 60.90 60.00 59.10 58.30 57.40 56.50
1,650 1,660 65.90 65.00 64.10 63.30 62.40 61.50 60.60 59.70 58.80 58.00 57.10
1,660 1,670 66.50 65.60 64.70 63.90 63.00 62.10 61.20 60.30 59.40 58.60 57.70
1,670 1,680 67.10 66.20 65.30 64.50 63.60 62.70 61.80 60.90 60.00 59.20 58.30
1,680 1,690 67.70 66.80 65.90 65.00 64.20 63.30 62.40 61.50 60.60 59.70 58.90
1,690 1,700 68.30 67.40 66.50 65.60 64.80 63.90 63.00 62.10 61.20 60.30 59.50
1,700 1,710 68.90 68.00 67.10 66.20 65.40 64.50 63.60 62.70 61.80 60.90 60.10
1,710 1,720 69.50 68.60 67.70 66.80 65.90 65.10 64.20 63.30 62.40 61.50 60.60
1,720 1,730 70.10 69.20 68.30 67.40 66.50 65.70 64.80 63.90 63.00 62.10 61.20
1,730 1,740 70.70 69.80 68.90 68.00 67.10 66.20 65.40 64.50 63.60 62.70 61.80
1,740 1,750 71.30 70.40 69.50 68.60 67.70 66.80 66.00 65.10 64.20 63.30 62.40
1,750 1,760 71.90 71.00 70.10 69.20 68.30 67.40 66.60 65.70 64.80 63.90 63.00
1,760 1,770 72.40 71.60 70.70 69.80 68.90 68.00 67.10 66.30 65.40 64.50 63.60
1,770 1,780 73.00 72.20 71.30 70.40 69.50 68.60 67.70 66.90 66.00 65.10 64.20
1,780 1,790 73.60 72.70 71.90 71.00 70.10 69.20 68.30 67.40 66.60 65.70 64.80
1,790 1,800 74.20 73.30 72.50 71.60 70.70 69.80 68.90 68.00 67.20 66.30 65.40
1,800 1,810 74.80 73.90 73.10 72.20 71.30 70.40 69.50 68.60 67.80 66.90 66.00
49
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SINGLE PERSONS – SEMI-MONTHLY PAYROLL PERIOD
And the wages are: And the number of withholding exemptions claimed is:
At But 0 1 2 3 4 5 6 7 8 9 10*
least less than The amount of Wisconsin income tax to be withheld shall be:
1,810 1,820 75.40 74.50 73.60 72.80 71.90 71.00 70.10 69.20 68.30 67.50 66.60
1,820 1,830 76.00 75.10 74.20 73.40 72.50 71.60 70.70 69.80 68.90 68.10 67.20
1,830 1,840 76.60 75.70 74.80 74.00 73.10 72.20 71.30 70.40 69.50 68.70 67.80
1,840 1,850 77.20 76.30 75.40 74.50 73.70 72.80 71.90 71.00 70.10 69.20 68.40
1,850 1,860 77.80 76.90 76.00 75.10 74.30 73.40 72.50 71.60 70.70 69.80 69.00
1,860 1,870 78.40 77.50 76.60 75.70 74.80 74.00 73.10 72.20 71.30 70.40 69.50
1,870 1,880 79.00 78.10 77.20 76.30 75.40 74.60 73.70 72.80 71.90 71.00 70.10
1,880 1,890 79.60 78.70 77.80 76.90 76.00 75.20 74.30 73.40 72.50 71.60 70.70
1,890 1,900 80.20 79.30 78.40 77.50 76.60 75.70 74.90 74.00 73.10 72.20 71.30
1,900 1,910 80.80 79.90 79.00 78.10 77.20 76.30 75.50 74.60 73.70 72.80 71.90
1,910 1,920 81.30 80.50 79.60 78.70 77.80 76.90 76.00 75.20 74.30 73.40 72.50
1,920 1,930 81.90 81.10 80.20 79.30 78.40 77.50 76.60 75.80 74.90 74.00 73.10
1,930 1,940 82.50 81.70 80.80 79.90 79.00 78.10 77.20 76.40 75.50 74.60 73.70
1,940 1,950 83.10 82.20 81.40 80.50 79.60 78.70 77.80 76.90 76.10 75.20 74.30
1,950 1,960 83.70 82.80 82.00 81.10 80.20 79.30 78.40 77.50 76.70 75.80 74.90
1,960 1,970 84.30 83.40 82.60 81.70 80.80 79.90 79.00 78.10 77.30 76.40 75.50
1,970 1,980 84.90 84.00 83.10 82.30 81.40 80.50 79.60 78.70 77.80 77.00 76.10
1,980 1,990 85.50 84.60 83.70 82.90 82.00 81.10 80.20 79.30 78.40 77.60 76.70
1,990 2,000 86.10 85.20 84.30 83.40 82.60 81.70 80.80 79.90 79.00 78.10 77.30
2,000 2,010 86.70 85.80 84.90 84.00 83.20 82.30 81.40 80.50 79.60 78.70 77.90
0.05936 of the excess over $2,010 plus:
2,010 3,067 87.00 86.10 85.20 84.30 83.50 82.60 81.70 80.80 79.90 79.00 78.20
0.053 of the excess over $3,067 plus:
3,067 11,706 149.70 148.80 148.00 147.10 146.20 145.30 144.40 143.50 142.70 141.80 140.90
0.0765 of the excess over $11,706 plus
11,706 and over 607.60 606.70 605.80 605.00 604.10 603.20 602.30 601.40 600.50 599.70 598.80
* More than 10 exemptions: Reduce amount from 10 exemption column by 0.90 for each additional exemption claimed.
50
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MARRIED PERSONS – SEMI-MONTHLY PAYROLL PERIOD
And the wages are: And the number of withholding exemptions claimed is:
But 0 1 2 3 4 5 6 7 8 9 10*
At least less than The amount of Wisconsin income tax to be withheld shall be:
$ - $ 230 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
230 240 - - - - - - - - - - -
240 250 - - - - - - - - - - -
250 260 - - - - - - - - - - -
260 270 - - - - - - - - - - -
270 280 - - - - - - - - - - -
280 290 - - - - - - - - - - -
290 300 - - - - - - - - - - -
300 310 - - - - - - - - - - -
310 320 - - - - - - - - - - -
320 330 - - - - - - - - - - -
330 340 - - - - - - - - - - -
340 350 - - - - - - - - - - -
350 360 - - - - - - - - - - -
360 370 - - - - - - - - - - -
370 380 - - - - - - - - - - -
380 390 - - - - - - - - - - -
390 400 - - - - - - - - - - -
400 410 0.40 - - - - - - - - - -
410 420 0.70 0.10 - - - - - - - - -
420 430 1.10 0.50 - - - - - - - - -
430 440 1.40 0.90 0.30 - - - - - - - -
440 450 1.80 1.20 0.60 - - - - - - - -
450 460 2.20 1.60 1.00 0.40 - - - - - - -
460 470 2.50 1.90 1.30 0.70 0.10 - - - - - -
470 480 2.90 2.30 1.70 1.10 0.50 - - - - - -
480 490 3.20 2.60 2.00 1.40 0.90 0.30 - - - - -
490 500 3.60 3.00 2.40 1.80 1.20 0.60 - - - - -
500 510 3.90 3.30 2.70 2.20 1.60 1.00 0.40 - - - -
510 520 4.30 3.70 3.10 2.50 1.90 1.30 0.70 0.10 - - -
520 530 4.60 4.00 3.50 2.90 2.30 1.70 1.10 0.50 - - -
530 540 5.00 4.40 3.80 3.20 2.60 2.00 1.40 0.90 0.30 - -
540 550 5.30 4.70 4.20 3.60 3.00 2.40 1.80 1.20 0.60 - -
550 560 5.70 5.10 4.50 3.90 3.30 2.70 2.20 1.60 1.00 0.40 -
560 570 6.00 5.50 4.90 4.30 3.70 3.10 2.50 1.90 1.30 0.70 0.10
570 580 6.40 5.80 5.20 4.60 4.00 3.50 2.90 2.30 1.70 1.10 0.50
580 590 6.80 6.20 5.60 5.00 4.40 3.80 3.20 2.60 2.00 1.40 0.90
590 600 7.10 6.50 5.90 5.30 4.70 4.20 3.60 3.00 2.40 1.80 1.20
600 610 7.50 6.90 6.30 5.70 5.10 4.50 3.90 3.30 2.70 2.20 1.60
610 620 7.80 7.20 6.60 6.00 5.50 4.90 4.30 3.70 3.10 2.50 1.90
620 630 8.20 7.60 7.00 6.40 5.80 5.20 4.60 4.00 3.50 2.90 2.30
630 640 8.50 7.90 7.30 6.80 6.20 5.60 5.00 4.40 3.80 3.20 2.60
640 650 8.90 8.30 7.70 7.10 6.50 5.90 5.30 4.70 4.20 3.60 3.00
650 660 9.20 8.60 8.10 7.50 6.90 6.30 5.70 5.10 4.50 3.90 3.30
660 670 9.60 9.00 8.40 7.80 7.20 6.60 6.00 5.50 4.90 4.30 3.70
670 680 9.90 9.40 8.80 8.20 7.60 7.00 6.40 5.80 5.20 4.60 4.00
680 690 10.30 9.70 9.10 8.50 7.90 7.30 6.80 6.20 5.60 5.00 4.40
690 700 10.60 10.10 9.50 8.90 8.30 7.70 7.10 6.50 5.90 5.30 4.70
700 710 11.00 10.40 9.80 9.20 8.60 8.10 7.50 6.90 6.30 5.70 5.10
710 720 11.40 10.80 10.20 9.60 9.00 8.40 7.80 7.20 6.60 6.00 5.50
720 730 11.70 11.10 10.50 9.90 9.40 8.80 8.20 7.60 7.00 6.40 5.80
730 740 12.10 11.50 10.90 10.30 9.70 9.10 8.50 7.90 7.30 6.80 6.20
740 750 12.40 11.80 11.20 10.60 10.10 9.50 8.90 8.30 7.70 7.10 6.50
750 760 12.80 12.20 11.60 11.00 10.40 9.80 9.20 8.60 8.10 7.50 6.90
760 770 13.10 12.50 11.90 11.40 10.80 10.20 9.60 9.00 8.40 7.80 7.20
51
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MARRIED PERSONS – SEMI-MONTHLY PAYROLL PERIOD
And the wages are: And the number of withholding exemptions claimed is:
But 0 1 2 3 4 5 6 7 8 9 10*
At least less than The amount of Wisconsin income tax to be withheld shall be:
770 780 13.50 12.90 12.30 11.70 11.10 10.50 9.90 9.40 8.80 8.20 7.60
780 790 13.80 13.20 12.70 12.10 11.50 10.90 10.30 9.70 9.10 8.50 7.90
790 800 14.20 13.60 13.00 12.40 11.80 11.20 10.60 10.10 9.50 8.90 8.30
800 810 14.50 14.00 13.40 12.80 12.20 11.60 11.00 10.40 9.80 9.20 8.60
810 820 14.90 14.30 13.70 13.10 12.50 11.90 11.40 10.80 10.20 9.60 9.00
820 830 15.30 14.70 14.10 13.50 12.90 12.30 11.70 11.10 10.50 9.90 9.40
830 840 15.60 15.00 14.40 13.80 13.20 12.70 12.10 11.50 10.90 10.30 9.70
840 850 16.00 15.40 14.80 14.20 13.60 13.00 12.40 11.80 11.20 10.60 10.10
850 860 16.30 15.70 15.10 14.50 14.00 13.40 12.80 12.20 11.60 11.00 10.40
860 870 16.70 16.10 15.50 14.90 14.30 13.70 13.10 12.50 11.90 11.40 10.80
870 880 17.00 16.40 15.80 15.30 14.70 14.10 13.50 12.90 12.30 11.70 11.10
880 890 17.40 16.80 16.20 15.60 15.00 14.40 13.80 13.20 12.70 12.10 11.50
890 900 17.70 17.10 16.50 16.00 15.40 14.80 14.20 13.60 13.00 12.40 11.80
900 910 18.10 17.50 16.90 16.30 15.70 15.10 14.50 14.00 13.40 12.80 12.20
910 920 18.40 17.80 17.30 16.70 16.10 15.50 14.90 14.30 13.70 13.10 12.50
920 930 18.80 18.20 17.60 17.00 16.40 15.80 15.30 14.70 14.10 13.50 12.90
930 940 19.20 18.60 18.00 17.40 16.80 16.20 15.60 15.00 14.40 13.80 13.20
940 950 19.70 18.90 18.30 17.70 17.10 16.50 16.00 15.40 14.80 14.20 13.60
950 960 20.20 19.40 18.70 18.10 17.50 16.90 16.30 15.70 15.10 14.50 14.00
960 970 20.60 19.90 19.10 18.40 17.80 17.30 16.70 16.10 15.50 14.90 14.30
970 980 21.10 20.30 19.60 18.80 18.20 17.60 17.00 16.40 15.80 15.30 14.70
980 990 21.60 20.80 20.00 19.20 18.60 18.00 17.40 16.80 16.20 15.60 15.00
990 1,000 22.00 21.30 20.50 19.70 18.90 18.30 17.70 17.10 16.50 16.00 15.40
1,000 1,010 22.50 21.70 21.00 20.20 19.40 18.70 18.10 17.50 16.90 16.30 15.70
1,010 1,020 23.00 22.20 21.40 20.60 19.90 19.10 18.40 17.80 17.30 16.70 16.10
1,020 1,030 23.40 22.70 21.90 21.10 20.30 19.60 18.80 18.20 17.60 17.00 16.40
1,030 1,040 23.90 23.10 22.30 21.60 20.80 20.00 19.20 18.60 18.00 17.40 16.80
1,040 1,050 24.40 23.60 22.80 22.00 21.30 20.50 19.70 18.90 18.30 17.70 17.10
1,050 1,060 24.80 24.10 23.30 22.50 21.70 21.00 20.20 19.40 18.70 18.10 17.50
1,060 1,070 25.30 24.50 23.70 23.00 22.20 21.40 20.60 19.90 19.10 18.40 17.80
1,070 1,080 25.80 25.00 24.20 23.50 22.70 21.90 21.10 20.40 19.60 18.80 18.20
1,080 1,090 26.30 25.60 24.80 24.00 23.20 22.50 21.70 20.90 20.10 19.40 18.60
1,090 1,100 26.90 26.10 25.30 24.60 23.80 23.00 22.20 21.50 20.70 19.90 19.10
1,100 1,110 27.50 26.70 25.90 25.10 24.40 23.60 22.80 22.00 21.30 20.50 19.70
1,110 1,120 28.00 27.20 26.50 25.70 24.90 24.10 23.40 22.60 21.80 21.00 20.30
1,120 1,130 28.60 27.80 27.00 26.20 25.50 24.70 23.90 23.10 22.40 21.60 20.80
1,130 1,140 29.10 28.40 27.60 26.80 26.00 25.30 24.50 23.70 22.90 22.20 21.40
1,140 1,150 29.70 28.90 28.10 27.40 26.60 25.80 25.00 24.30 23.50 22.70 21.90
1,150 1,160 30.20 29.50 28.70 27.90 27.10 26.40 25.60 24.80 24.00 23.30 22.50
1,160 1,170 30.80 30.00 29.30 28.50 27.70 26.90 26.20 25.40 24.60 23.80 23.10
1,170 1,180 31.40 30.60 29.80 29.00 28.30 27.50 26.70 25.90 25.20 24.40 23.60
1,180 1,190 31.90 31.10 30.40 29.60 28.80 28.00 27.30 26.50 25.70 24.90 24.20
1,190 1,200 32.50 31.70 30.90 30.20 29.40 28.60 27.80 27.10 26.30 25.50 24.70
1,200 1,210 33.00 32.30 31.50 30.70 29.90 29.20 28.40 27.60 26.80 26.10 25.30
1,210 1,220 33.60 32.80 32.00 31.30 30.50 29.70 28.90 28.20 27.40 26.60 25.80
1,220 1,230 34.20 33.40 32.60 31.80 31.10 30.30 29.50 28.70 28.00 27.20 26.40
1,230 1,240 34.70 33.90 33.20 32.40 31.60 30.80 30.10 29.30 28.50 27.70 27.00
1,240 1,250 35.30 34.50 33.70 32.90 32.20 31.40 30.60 29.80 29.10 28.30 27.50
1,250 1,260 35.80 35.10 34.30 33.50 32.70 32.00 31.20 30.40 29.60 28.90 28.10
1,260 1,270 36.40 35.60 34.80 34.10 33.30 32.50 31.70 31.00 30.20 29.40 28.60
1,270 1,280 36.90 36.20 35.40 34.60 33.80 33.10 32.30 31.50 30.70 30.00 29.20
1,280 1,290 37.50 36.70 36.00 35.20 34.40 33.60 32.90 32.10 31.30 30.50 29.80
1,290 1,300 38.10 37.30 36.50 35.70 35.00 34.20 33.40 32.60 31.90 31.10 30.30
1,300 1,310 38.60 37.80 37.10 36.30 35.50 34.70 34.00 33.20 32.40 31.60 30.90
1,310 1,320 39.20 38.40 37.60 36.90 36.10 35.30 34.50 33.80 33.00 32.20 31.40
52
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MARRIED PERSONS – SEMI-MONTHLY PAYROLL PERIOD
And the wages are: And the number of withholding exemptions claimed is:
But 0 1 2 3 4 5 6 7 8 9 10*
At least less than The amount of Wisconsin income tax to be withheld shall be:
1,320 1,330 39.70 39.00 38.20 37.40 36.60 35.90 35.10 34.30 33.50 32.80 32.00
1,330 1,340 40.30 39.50 38.70 38.00 37.20 36.40 35.60 34.90 34.10 33.30 32.50
1,340 1,350 40.80 40.10 39.30 38.50 37.70 37.00 36.20 35.40 34.60 33.90 33.10
1,350 1,360 41.40 40.60 39.90 39.10 38.30 37.50 36.80 36.00 35.20 34.40 33.70
1,360 1,370 42.00 41.20 40.40 39.60 38.90 38.10 37.30 36.50 35.80 35.00 34.20
1,370 1,380 42.50 41.70 41.00 40.20 39.40 38.60 37.90 37.10 36.30 35.50 34.80
1,380 1,390 43.10 42.30 41.50 40.80 40.00 39.20 38.40 37.70 36.90 36.10 35.30
1,390 1,400 43.70 42.90 42.10 41.30 40.50 39.80 39.00 38.20 37.40 36.70 35.90
1,400 1,410 44.30 43.40 42.60 41.90 41.10 40.30 39.50 38.80 38.00 37.20 36.40
1,410 1,420 44.90 44.00 43.20 42.40 41.70 40.90 40.10 39.30 38.60 37.80 37.00
1,420 1,430 45.60 44.70 43.80 43.00 42.20 41.40 40.70 39.90 39.10 38.30 37.60
1,430 1,440 46.20 45.30 44.40 43.50 42.80 42.00 41.20 40.40 39.70 38.90 38.10
1,440 1,450 46.80 45.90 45.10 44.20 43.30 42.60 41.80 41.00 40.20 39.50 38.70
1,450 1,460 47.50 46.60 45.70 44.80 43.90 43.10 42.30 41.60 40.80 40.00 39.20
1,460 1,470 48.10 47.20 46.30 45.50 44.60 43.70 42.90 42.10 41.30 40.60 39.80
1,470 1,480 48.70 47.90 47.00 46.10 45.20 44.30 43.50 42.70 41.90 41.10 40.40
1,480 1,490 49.40 48.50 47.60 46.70 45.80 45.00 44.10 43.20 42.50 41.70 40.90
1,490 1,500 50.00 49.10 48.20 47.40 46.50 45.60 44.70 43.80 43.00 42.20 41.50
1,500 1,510 50.60 49.80 48.90 48.00 47.10 46.20 45.30 44.50 43.60 42.80 42.00
1,510 1,520 51.30 50.40 49.50 48.60 47.80 46.90 46.00 45.10 44.20 43.40 42.60
1,520 1,530 51.90 51.00 50.20 49.30 48.40 47.50 46.60 45.70 44.90 44.00 43.10
1,530 1,540 52.60 51.70 50.80 49.90 49.00 48.10 47.30 46.40 45.50 44.60 43.70
1,540 1,550 53.20 52.30 51.40 50.50 49.70 48.80 47.90 47.00 46.10 45.20 44.40
1,550 1,560 53.80 52.90 52.10 51.20 50.30 49.40 48.50 47.60 46.80 45.90 45.00
1,560 1,570 54.50 53.60 52.70 51.80 50.90 50.00 49.20 48.30 47.40 46.50 45.60
1,570 1,580 55.10 54.20 53.30 52.50 51.60 50.70 49.80 48.90 48.00 47.20 46.30
1,580 1,590 55.70 54.90 54.00 53.10 52.20 51.30 50.40 49.60 48.70 47.80 46.90
1,590 1,600 56.40 55.50 54.60 53.70 52.80 52.00 51.10 50.20 49.30 48.40 47.50
1,600 1,610 57.00 56.10 55.20 54.40 53.50 52.60 51.70 50.80 49.90 49.10 48.20
1,610 1,620 57.60 56.80 55.90 55.00 54.10 53.20 52.30 51.50 50.60 49.70 48.80
1,620 1,630 58.30 57.40 56.50 55.60 54.70 53.90 53.00 52.10 51.20 50.30 49.40
1,630 1,640 58.90 58.00 57.20 56.30 55.40 54.50 53.60 52.70 51.90 51.00 50.10
1,640 1,650 59.60 58.70 57.80 56.90 56.00 55.10 54.30 53.40 52.50 51.60 50.70
1,650 1,660 60.20 59.30 58.40 57.50 56.70 55.80 54.90 54.00 53.10 52.20 51.40
1,660 1,670 60.80 59.90 59.10 58.20 57.30 56.40 55.50 54.60 53.80 52.90 52.00
1,670 1,680 61.50 60.60 59.70 58.80 57.90 57.00 56.20 55.30 54.40 53.50 52.60
1,680 1,690 62.10 61.20 60.30 59.40 58.60 57.70 56.80 55.90 55.00 54.10 53.30
1,690 1,700 62.70 61.80 61.00 60.10 59.20 58.30 57.40 56.50 55.70 54.80 53.90
1,700 1,710 63.40 62.50 61.60 60.70 59.80 59.00 58.10 57.20 56.30 55.40 54.50
1,710 1,720 64.00 63.10 62.20 61.40 60.50 59.60 58.70 57.80 56.90 56.10 55.20
1,720 1,730 64.60 63.80 62.90 62.00 61.10 60.20 59.30 58.50 57.60 56.70 55.80
1,730 1,740 65.30 64.40 63.50 62.60 61.70 60.90 60.00 59.10 58.20 57.30 56.40
1,740 1,750 65.90 65.00 64.10 63.30 62.40 61.50 60.60 59.70 58.80 58.00 57.10
1,750 1,760 66.50 65.70 64.80 63.90 63.00 62.10 61.20 60.40 59.50 58.60 57.70
1,760 1,770 67.20 66.30 65.40 64.50 63.70 62.80 61.90 61.00 60.10 59.20 58.40
1,770 1,780 67.80 66.90 66.10 65.20 64.30 63.40 62.50 61.60 60.80 59.90 59.00
1,780 1,790 68.50 67.60 66.70 65.80 64.90 64.00 63.20 62.30 61.40 60.50 59.60
1,790 1,800 69.10 68.20 67.30 66.40 65.60 64.70 63.80 62.90 62.00 61.10 60.30
1,800 1,810 69.70 68.80 68.00 67.10 66.20 65.30 64.40 63.50 62.70 61.80 60.90
1,810 1,820 70.40 69.50 68.60 67.70 66.80 65.90 65.10 64.20 63.30 62.40 61.50
1,820 1,830 71.00 70.10 69.20 68.40 67.50 66.60 65.70 64.80 63.90 63.10 62.20
1,830 1,840 71.60 70.80 69.90 69.00 68.10 67.20 66.30 65.50 64.60 63.70 62.80
1,840 1,850 72.30 71.40 70.50 69.60 68.70 67.90 67.00 66.10 65.20 64.30 63.40
1,850 1,860 72.90 72.00 71.10 70.30 69.40 68.50 67.60 66.70 65.80 65.00 64.10
1,860 1,870 73.50 72.70 71.80 70.90 70.00 69.10 68.20 67.40 66.50 65.60 64.70
53
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MARRIED PERSONS – SEMI-MONTHLY PAYROLL PERIOD
And the wages are: And the number of withholding exemptions claimed is:
But 0 1 2 3 4 5 6 7 8 9 10*
At least less than The amount of Wisconsin income tax to be withheld shall be:
1,870 1,880 74.20 73.30 72.40 71.50 70.60 69.80 68.90 68.00 67.10 66.20 65.30
1,880 1,890 74.80 73.90 73.10 72.20 71.30 70.40 69.50 68.60 67.80 66.90 66.00
1,890 1,900 75.50 74.60 73.70 72.80 71.90 71.00 70.20 69.30 68.40 67.50 66.60
1,900 1,910 76.10 75.20 74.30 73.40 72.60 71.70 70.80 69.90 69.00 68.10 67.30
1,910 1,920 76.70 75.80 75.00 74.10 73.20 72.30 71.40 70.50 69.70 68.80 67.90
1,920 1,930 77.40 76.50 75.60 74.70 73.80 72.90 72.10 71.20 70.30 69.40 68.50
1,930 1,940 78.00 77.10 76.20 75.30 74.50 73.60 72.70 71.80 70.90 70.00 69.20
1,940 1,950 78.60 77.70 76.90 76.00 75.10 74.20 73.30 72.40 71.60 70.70 69.80
1,950 1,960 79.30 78.40 77.50 76.60 75.70 74.90 74.00 73.10 72.20 71.30 70.40
1,960 1,970 79.90 79.00 78.10 77.30 76.40 75.50 74.60 73.70 72.80 72.00 71.10
1,970 1,980 80.50 79.70 78.80 77.90 77.00 76.10 75.20 74.40 73.50 72.60 71.70
1,980 1,990 81.20 80.30 79.40 78.50 77.60 76.80 75.90 75.00 74.10 73.20 72.30
1,990 2,000 81.80 80.90 80.00 79.20 78.30 77.40 76.50 75.60 74.70 73.90 73.00
2,000 2,010 82.40 81.60 80.70 79.80 78.90 78.00 77.10 76.30 75.40 74.50 73.60
2,010 2,020 83.10 82.20 81.30 80.40 79.60 78.70 77.80 76.90 76.00 75.10 74.30
2,020 2,030 83.70 82.80 82.00 81.10 80.20 79.30 78.40 77.50 76.70 75.80 74.90
2,030 2,040 84.40 83.50 82.60 81.70 80.80 79.90 79.10 78.20 77.30 76.40 75.50
2,040 2,050 85.00 84.10 83.20 82.30 81.50 80.60 79.70 78.80 77.90 77.00 76.20
2,050 2,060 85.60 84.70 83.90 83.00 82.10 81.20 80.30 79.40 78.60 77.70 76.80
2,060 2,070 86.30 85.40 84.50 83.60 82.70 81.80 81.00 80.10 79.20 78.30 77.40
0.0636 of the excess over $2,070 plus:
2,070 3,043 86.60 85.70 84.80 83.90 83.00 82.20 81.30 80.40 79.50 78.60 77.70
0.053 of the excess over $3,043 plus:
3,043 11,706 148.50 147.60 146.70 145.80 144.90 144.00 143.20 142.30 141.40 140.50 139.60
0.0765 of the excess over $11,706 plus
11,706 and over 607.60 606.70 605.80 605.00 604.10 603.20 602.30 601.40 600.50 599.70 598.80
* More than 10 exemptions: Reduce amount from 10 exemption column by 0.90 for each additional exemption claimed.
54
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|
SINGLE PERSONS – MONTHLY PAYROLL PERIOD
And the wages are: And the number of withholding exemptions claimed is:
But less 0 1 2 3 4 5 6 7 8 9 10*
At least than The amount of Wisconsin income tax to be withheld shall be:
$ - $ 340 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
340 360 - - - - - - - - - - -
360 380 - - - - - - - - - - -
380 400 - - - - - - - - - - -
400 420 - - - - - - - - - - -
420 440 - - - - - - - - - - -
440 460 - - - - - - - - - - -
460 480 - - - - - - - - - - -
480 500 - - - - - - - - - - -
500 520 - - - - - - - - - - -
520 540 - - - - - - - - - - -
540 560 - - - - - - - - - - -
560 580 0.40 - - - - - - - - - -
580 600 1.10 - - - - - - - - - -
600 620 1.80 0.60 - - - - - - - - -
620 640 2.50 1.40 0.20 - - - - - - - -
640 660 3.20 2.10 0.90 - - - - - - - -
660 680 3.90 2.80 1.60 0.40 - - - - - - -
680 700 4.70 3.50 2.30 1.10 - - - - - - -
700 720 5.40 4.20 3.00 1.80 0.60 - - - - - -
720 740 6.10 4.90 3.70 2.50 1.40 0.20 - - - - -
740 760 6.80 5.60 4.40 3.20 2.10 0.90 - - - - -
760 780 7.50 6.30 5.10 3.90 2.80 1.60 0.40 - - - -
780 800 8.20 7.00 5.80 4.70 3.50 2.30 1.10 - - - -
800 820 8.90 7.70 6.50 5.40 4.20 3.00 1.80 0.60 - - -
820 840 9.60 8.40 7.30 6.10 4.90 3.70 2.50 1.40 0.20 - -
840 860 10.30 9.10 8.00 6.80 5.60 4.40 3.20 2.10 0.90 - -
860 880 11.00 9.80 8.70 7.50 6.30 5.10 3.90 2.80 1.60 0.40 -
880 900 11.70 10.60 9.40 8.20 7.00 5.80 4.70 3.50 2.30 1.10 -
900 920 12.40 11.30 10.10 8.90 7.70 6.50 5.40 4.20 3.00 1.80 0.60
920 940 13.20 12.00 10.80 9.60 8.40 7.30 6.10 4.90 3.70 2.50 1.40
940 960 13.90 12.70 11.50 10.30 9.10 8.00 6.80 5.60 4.40 3.20 2.10
960 980 14.60 13.40 12.20 11.00 9.80 8.70 7.50 6.30 5.10 3.90 2.80
980 1,000 15.30 14.10 12.90 11.70 10.60 9.40 8.20 7.00 5.80 4.70 3.50
1,000 1,020 16.00 14.80 13.60 12.40 11.30 10.10 8.90 7.70 6.50 5.40 4.20
1,020 1,040 16.70 15.50 14.30 13.20 12.00 10.80 9.60 8.40 7.30 6.10 4.90
1,040 1,060 17.40 16.20 15.00 13.90 12.70 11.50 10.30 9.10 8.00 6.80 5.60
1,060 1,080 18.10 16.90 15.70 14.60 13.40 12.20 11.00 9.80 8.70 7.50 6.30
1,080 1,100 18.80 17.60 16.50 15.30 14.10 12.90 11.70 10.60 9.40 8.20 7.00
1,100 1,120 19.50 18.30 17.20 16.00 14.80 13.60 12.40 11.30 10.10 8.90 7.70
1,120 1,140 20.20 19.10 17.90 16.70 15.50 14.30 13.20 12.00 10.80 9.60 8.40
1,140 1,160 20.90 19.80 18.60 17.40 16.20 15.00 13.90 12.70 11.50 10.30 9.10
1,160 1,180 21.60 20.50 19.30 18.10 16.90 15.70 14.60 13.40 12.20 11.00 9.80
1,180 1,200 22.40 21.20 20.00 18.80 17.60 16.50 15.30 14.10 12.90 11.70 10.60
1,200 1,220 23.10 21.90 20.70 19.50 18.30 17.20 16.00 14.80 13.60 12.40 11.30
1,220 1,240 23.80 22.60 21.40 20.20 19.10 17.90 16.70 15.50 14.30 13.20 12.00
1,240 1,260 24.50 23.30 22.10 20.90 19.80 18.60 17.40 16.20 15.00 13.90 12.70
1,260 1,280 25.20 24.00 22.80 21.60 20.50 19.30 18.10 16.90 15.70 14.60 13.40
1,280 1,300 25.90 24.70 23.50 22.40 21.20 20.00 18.80 17.60 16.50 15.30 14.10
1,300 1,320 26.60 25.40 24.20 23.10 21.90 20.70 19.50 18.30 17.20 16.00 14.80
1,320 1,340 27.30 26.10 25.00 23.80 22.60 21.40 20.20 19.10 17.90 16.70 15.50
1,340 1,360 28.00 26.80 25.70 24.50 23.30 22.10 20.90 19.80 18.60 17.40 16.20
1,360 1,380 28.70 27.50 26.40 25.20 24.00 22.80 21.60 20.50 19.30 18.10 16.90
1,380 1,400 29.40 28.30 27.10 25.90 24.70 23.50 22.40 21.20 20.00 18.80 17.60
1,400 1,420 30.10 29.00 27.80 26.60 25.40 24.20 23.10 21.90 20.70 19.50 18.30
55
|
|
SINGLE PERSONS – MONTHLY PAYROLL PERIOD
And the wages are: And the number of withholding exemptions claimed is:
But less 0 1 2 3 4 5 6 7 8 9 10*
At least than The amount of Wisconsin income tax to be withheld shall be:
1,420 1,440 30.90 29.70 28.50 27.30 26.10 25.00 23.80 22.60 21.40 20.20 19.10
1,440 1,460 31.60 30.40 29.20 28.00 26.80 25.70 24.50 23.30 22.10 20.90 19.80
1,460 1,480 32.30 31.10 29.90 28.70 27.50 26.40 25.20 24.00 22.80 21.60 20.50
1,480 1,500 33.00 31.80 30.70 29.50 28.30 27.10 25.90 24.80 23.60 22.40 21.20
1,500 1,520 33.80 32.60 31.40 30.30 29.10 27.90 26.70 25.50 24.40 23.20 22.00
1,520 1,540 34.60 33.40 32.20 31.10 29.90 28.70 27.50 26.30 25.20 24.00 22.80
1,540 1,560 35.40 34.20 33.00 31.80 30.70 29.50 28.30 27.10 25.90 24.80 23.60
1,560 1,580 36.20 35.00 33.80 32.60 31.50 30.30 29.10 27.90 26.70 25.60 24.40
1,580 1,600 37.00 35.80 34.60 33.40 32.30 31.10 29.90 28.70 27.50 26.40 25.20
1,600 1,620 37.80 36.60 35.40 34.20 33.00 31.90 30.70 29.50 28.30 27.10 26.00
1,620 1,640 38.80 37.40 36.20 35.00 33.80 32.70 31.50 30.30 29.10 27.90 26.80
1,640 1,660 39.90 38.30 37.00 35.80 34.60 33.50 32.30 31.10 29.90 28.70 27.60
1,660 1,680 40.90 39.40 37.80 36.60 35.40 34.20 33.10 31.90 30.70 29.50 28.30
1,680 1,700 42.00 40.40 38.90 37.40 36.20 35.00 33.90 32.70 31.50 30.30 29.10
1,700 1,720 43.00 41.50 39.90 38.40 37.00 35.80 34.70 33.50 32.30 31.10 29.90
1,720 1,740 44.10 42.50 41.00 39.40 37.90 36.60 35.40 34.30 33.10 31.90 30.70
1,740 1,760 45.10 43.50 42.00 40.40 38.90 37.40 36.20 35.10 33.90 32.70 31.50
1,760 1,780 46.10 44.60 43.00 41.50 39.90 38.40 37.00 35.90 34.70 33.50 32.30
1,780 1,800 47.20 45.60 44.10 42.50 41.00 39.40 37.90 36.60 35.50 34.30 33.10
1,800 1,820 48.20 46.70 45.10 43.60 42.00 40.50 38.90 37.40 36.30 35.10 33.90
1,820 1,840 49.30 47.70 46.20 44.60 43.10 41.50 40.00 38.40 37.10 35.90 34.70
1,840 1,860 50.30 48.80 47.20 45.70 44.10 42.60 41.00 39.50 37.90 36.70 35.50
1,860 1,880 51.30 49.80 48.20 46.70 45.10 43.60 42.00 40.50 38.90 37.50 36.30
1,880 1,900 52.40 50.80 49.30 47.70 46.20 44.60 43.10 41.50 40.00 38.40 37.10
1,900 1,920 53.40 51.90 50.30 48.80 47.20 45.70 44.10 42.60 41.00 39.50 37.90
1,920 1,940 54.50 52.90 51.40 49.80 48.30 46.70 45.20 43.60 42.10 40.50 39.00
1,940 1,960 55.50 54.00 52.40 50.90 49.30 47.80 46.20 44.70 43.10 41.60 40.00
1,960 1,980 56.60 55.00 53.50 51.90 50.40 48.80 47.30 45.70 44.20 42.60 41.10
1,980 2,000 57.60 56.00 54.50 52.90 51.40 49.80 48.30 46.70 45.20 43.60 42.10
2,000 2,020 58.60 57.10 55.50 54.00 52.40 50.90 49.30 47.80 46.20 44.70 43.10
2,020 2,040 59.70 58.10 56.60 55.00 53.50 51.90 50.40 48.80 47.30 45.70 44.20
2,040 2,060 60.70 59.20 57.60 56.10 54.50 53.00 51.40 49.90 48.30 46.80 45.20
2,060 2,080 61.80 60.20 58.70 57.10 55.60 54.00 52.50 50.90 49.40 47.80 46.30
2,080 2,100 62.80 61.30 59.70 58.20 56.60 55.10 53.50 52.00 50.40 48.90 47.30
2,100 2,120 63.80 62.30 60.70 59.20 57.60 56.10 54.50 53.00 51.40 49.90 48.30
2,120 2,140 64.90 63.30 61.80 60.20 58.70 57.10 55.60 54.00 52.50 50.90 49.40
2,140 2,160 65.90 64.40 62.80 61.30 59.70 58.20 56.60 55.10 53.50 52.00 50.40
2,160 2,180 67.00 65.40 63.90 62.30 60.80 59.20 57.70 56.10 54.60 53.00 51.50
2,180 2,200 68.00 66.50 64.90 63.40 61.80 60.30 58.70 57.20 55.60 54.10 52.50
2,200 2,220 69.10 67.50 66.00 64.40 62.90 61.30 59.80 58.20 56.70 55.10 53.60
2,220 2,240 70.10 68.50 67.00 65.40 63.90 62.30 60.80 59.20 57.70 56.10 54.60
2,240 2,260 71.10 69.60 68.00 66.50 64.90 63.40 61.80 60.30 58.70 57.20 55.60
2,260 2,280 72.20 70.60 69.10 67.50 66.00 64.40 62.90 61.30 59.80 58.20 56.70
2,280 2,300 73.20 71.70 70.10 68.60 67.00 65.50 63.90 62.40 60.80 59.30 57.70
2,300 2,320 74.30 72.70 71.20 69.60 68.10 66.50 65.00 63.40 61.90 60.30 58.80
2,320 2,340 75.30 73.80 72.20 70.70 69.10 67.60 66.00 64.50 62.90 61.40 59.80
2,340 2,360 76.30 74.80 73.20 71.70 70.10 68.60 67.00 65.50 63.90 62.40 60.80
2,360 2,380 77.40 75.80 74.30 72.70 71.20 69.60 68.10 66.50 65.00 63.40 61.90
2,380 2,400 78.40 76.90 75.30 73.80 72.20 70.70 69.10 67.60 66.00 64.50 62.90
2,400 2,420 79.50 77.90 76.40 74.80 73.30 71.70 70.20 68.60 67.10 65.50 64.00
2,420 2,440 80.50 79.00 77.40 75.90 74.30 72.80 71.20 69.70 68.10 66.60 65.00
2,440 2,460 81.60 80.00 78.50 76.90 75.40 73.80 72.30 70.70 69.20 67.60 66.10
2,460 2,480 82.60 81.00 79.50 77.90 76.40 74.80 73.30 71.70 70.20 68.60 67.10
2,480 2,500 83.60 82.10 80.50 79.00 77.40 75.90 74.30 72.80 71.20 69.70 68.10
2,500 2,520 84.70 83.10 81.60 80.00 78.50 76.90 75.40 73.80 72.30 70.70 69.20
56
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|
SINGLE PERSONS – MONTHLY PAYROLL PERIOD
And the wages are: And the number of withholding exemptions claimed is:
But less 0 1 2 3 4 5 6 7 8 9 10*
At least than The amount of Wisconsin income tax to be withheld shall be:
2,520 2,540 85.70 84.20 82.60 81.10 79.50 78.00 76.40 74.90 73.30 71.80 70.20
2,540 2,560 86.80 85.20 83.70 82.10 80.60 79.00 77.50 75.90 74.40 72.80 71.30
2,560 2,580 87.90 86.30 84.70 83.20 81.60 80.10 78.50 77.00 75.40 73.90 72.30
2,580 2,600 89.10 87.30 85.70 84.20 82.60 81.10 79.50 78.00 76.40 74.90 73.30
2,600 2,620 90.30 88.50 86.80 85.20 83.70 82.10 80.60 79.00 77.50 75.90 74.40
2,620 2,640 91.50 89.70 87.90 86.30 84.70 83.20 81.60 80.10 78.50 77.00 75.40
2,640 2,660 92.70 90.90 89.10 87.40 85.80 84.20 82.70 81.10 79.60 78.00 76.50
2,660 2,680 93.80 92.10 90.30 88.50 86.80 85.30 83.70 82.20 80.60 79.10 77.50
2,680 2,700 95.00 93.30 91.50 89.70 88.00 86.30 84.80 83.20 81.70 80.10 78.60
2,700 2,720 96.20 94.40 92.70 90.90 89.10 87.40 85.80 84.20 82.70 81.10 79.60
2,720 2,740 97.40 95.60 93.90 92.10 90.30 88.60 86.80 85.30 83.70 82.20 80.60
2,740 2,760 98.60 96.80 95.10 93.30 91.50 89.80 88.00 86.30 84.80 83.20 81.70
2,760 2,780 99.80 98.00 96.20 94.50 92.70 90.90 89.20 87.40 85.80 84.30 82.70
2,780 2,800 101.00 99.20 97.40 95.70 93.90 92.10 90.40 88.60 86.90 85.30 83.80
2,800 2,820 102.20 100.40 98.60 96.90 95.10 93.30 91.60 89.80 88.00 86.40 84.80
2,820 2,840 103.30 101.60 99.80 98.00 96.30 94.50 92.70 91.00 89.20 87.40 85.80
2,840 2,860 104.50 102.80 101.00 99.20 97.50 95.70 93.90 92.20 90.40 88.60 86.90
2,860 2,880 105.70 103.90 102.20 100.40 98.60 96.90 95.10 93.30 91.60 89.80 88.00
2,880 2,900 106.90 105.10 103.40 101.60 99.80 98.10 96.30 94.50 92.80 91.00 89.20
2,900 2,920 108.10 106.30 104.60 102.80 101.00 99.30 97.50 95.70 94.00 92.20 90.40
2,920 2,940 109.30 107.50 105.70 104.00 102.20 100.40 98.70 96.90 95.10 93.40 91.60
2,940 2,960 110.50 108.70 106.90 105.20 103.40 101.60 99.90 98.10 96.30 94.60 92.80
2,960 2,980 111.60 109.90 108.10 106.30 104.60 102.80 101.00 99.30 97.50 95.70 94.00
2,980 3,000 112.80 111.10 109.30 107.50 105.80 104.00 102.20 100.50 98.70 96.90 95.20
3,000 3,020 114.00 112.30 110.50 108.70 107.00 105.20 103.40 101.70 99.90 98.10 96.40
3,020 3,040 115.20 113.40 111.70 109.90 108.10 106.40 104.60 102.80 101.10 99.30 97.50
3,040 3,060 116.40 114.60 112.90 111.10 109.30 107.60 105.80 104.00 102.30 100.50 98.70
3,060 3,080 117.60 115.80 114.10 112.30 110.50 108.80 107.00 105.20 103.50 101.70 99.90
3,080 3,100 118.80 117.00 115.20 113.50 111.70 109.90 108.20 106.40 104.60 102.90 101.10
3,100 3,120 120.00 118.20 116.40 114.70 112.90 111.10 109.40 107.60 105.80 104.10 102.30
3,120 3,140 121.10 119.40 117.60 115.80 114.10 112.30 110.50 108.80 107.00 105.20 103.50
3,140 3,160 122.30 120.60 118.80 117.00 115.30 113.50 111.70 110.00 108.20 106.40 104.70
3,160 3,180 123.50 121.80 120.00 118.20 116.50 114.70 112.90 111.20 109.40 107.60 105.90
3,180 3,200 124.70 122.90 121.20 119.40 117.60 115.90 114.10 112.30 110.60 108.80 107.00
3,200 3,220 125.90 124.10 122.40 120.60 118.80 117.10 115.30 113.50 111.80 110.00 108.20
3,220 3,240 127.10 125.30 123.50 121.80 120.00 118.20 116.50 114.70 112.90 111.20 109.40
3,240 3,260 128.30 126.50 124.70 123.00 121.20 119.40 117.70 115.90 114.10 112.40 110.60
3,260 3,280 129.50 127.70 125.90 124.20 122.40 120.60 118.90 117.10 115.30 113.60 111.80
3,280 3,300 130.60 128.90 127.10 125.30 123.60 121.80 120.00 118.30 116.50 114.70 113.00
3,300 3,320 131.80 130.10 128.30 126.50 124.80 123.00 121.20 119.50 117.70 115.90 114.20
3,320 3,340 133.00 131.30 129.50 127.70 126.00 124.20 122.40 120.70 118.90 117.10 115.40
3,340 3,360 134.20 132.40 130.70 128.90 127.10 125.40 123.60 121.80 120.10 118.30 116.50
3,360 3,380 135.40 133.60 131.90 130.10 128.30 126.60 124.80 123.00 121.30 119.50 117.70
3,380 3,400 136.60 134.80 133.00 131.30 129.50 127.70 126.00 124.20 122.40 120.70 118.90
3,400 3,420 137.80 136.00 134.20 132.50 130.70 128.90 127.20 125.40 123.60 121.90 120.10
3,420 3,440 139.00 137.20 135.40 133.70 131.90 130.10 128.40 126.60 124.80 123.10 121.30
3,440 3,460 140.10 138.40 136.60 134.80 133.10 131.30 129.50 127.80 126.00 124.20 122.50
3,460 3,480 141.30 139.60 137.80 136.00 134.30 132.50 130.70 129.00 127.20 125.40 123.70
3,480 3,500 142.50 140.70 139.00 137.20 135.40 133.70 131.90 130.10 128.40 126.60 124.80
3,500 3,520 143.70 141.90 140.20 138.40 136.60 134.90 133.10 131.30 129.60 127.80 126.00
3,520 3,540 144.90 143.10 141.40 139.60 137.80 136.10 134.30 132.50 130.80 129.00 127.20
3,540 3,560 146.10 144.30 142.50 140.80 139.00 137.20 135.50 133.70 131.90 130.20 128.40
3,560 3,580 147.30 145.50 143.70 142.00 140.20 138.40 136.70 134.90 133.10 131.40 129.60
3,580 3,600 148.50 146.70 144.90 143.20 141.40 139.60 137.90 136.10 134.30 132.60 130.80
3,600 3,620 149.60 147.90 146.10 144.30 142.60 140.80 139.00 137.30 135.50 133.70 132.00
57
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|
SINGLE PERSONS – MONTHLY PAYROLL PERIOD
And the wages are: And the number of withholding exemptions claimed is:
But less 0 1 2 3 4 5 6 7 8 9 10*
At least than The amount of Wisconsin income tax to be withheld shall be:
3,620 3,640 150.80 149.10 147.30 145.50 143.80 142.00 140.20 138.50 136.70 134.90 133.20
3,640 3,660 152.00 150.20 148.50 146.70 144.90 143.20 141.40 139.60 137.90 136.10 134.30
3,660 3,680 153.20 151.40 149.70 147.90 146.10 144.40 142.60 140.80 139.10 137.30 135.50
3,680 3,700 154.40 152.60 150.90 149.10 147.30 145.60 143.80 142.00 140.30 138.50 136.70
3,700 3,720 155.60 153.80 152.00 150.30 148.50 146.70 145.00 143.20 141.40 139.70 137.90
3,720 3,740 156.80 155.00 153.20 151.50 149.70 147.90 146.20 144.40 142.60 140.90 139.10
3,740 3,760 157.90 156.20 154.40 152.60 150.90 149.10 147.30 145.60 143.80 142.00 140.30
3,760 3,780 159.10 157.40 155.60 153.80 152.10 150.30 148.50 146.80 145.00 143.20 141.50
3,780 3,800 160.30 158.60 156.80 155.00 153.30 151.50 149.70 148.00 146.20 144.40 142.70
3,800 3,820 161.50 159.70 158.00 156.20 154.40 152.70 150.90 149.10 147.40 145.60 143.80
3,820 3,840 162.70 160.90 159.20 157.40 155.60 153.90 152.10 150.30 148.60 146.80 145.00
3,840 3,860 163.90 162.10 160.40 158.60 156.80 155.10 153.30 151.50 149.80 148.00 146.20
3,860 3,880 165.10 163.30 161.50 159.80 158.00 156.20 154.50 152.70 150.90 149.20 147.40
3,880 3,900 166.30 164.50 162.70 161.00 159.20 157.40 155.70 153.90 152.10 150.40 148.60
3,900 3,920 167.40 165.70 163.90 162.10 160.40 158.60 156.80 155.10 153.30 151.50 149.80
3,920 3,940 168.60 166.90 165.10 163.30 161.60 159.80 158.00 156.30 154.50 152.70 151.00
3,940 3,960 169.80 168.10 166.30 164.50 162.80 161.00 159.20 157.50 155.70 153.90 152.20
3,960 3,980 171.00 169.20 167.50 165.70 163.90 162.20 160.40 158.60 156.90 155.10 153.30
3,980 4,000 172.20 170.40 168.70 166.90 165.10 163.40 161.60 159.80 158.10 156.30 154.50
4,000 4,020 173.40 171.60 169.90 168.10 166.30 164.60 162.80 161.00 159.30 157.50 155.70
0.05936 of the excess over $4,020 plus:
4,020 6,135 174.00 172.20 170.40 168.70 166.90 165.10 163.40 161.60 159.80 158.10 156.30
0.053 of the excess over $6,135 plus:
6,135 23,412 299.50 297.80 296.00 294.20 292.50 290.70 288.90 287.20 285.40 283.60 281.90
0.0765 of the excess over $23,412 plus
23,412 and over 1,215.20 1,213.40 1,211.70 1,209.90 1,208.10 1,206.40 1,204.60 1,202.80 1,201.10 1,199.30 1,197.50
* More than 10 exemptions: Reduce amount from 10 exemption column by 1.80 for each additional exemption claimed.
58
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|
MARRIED PERSONS – MONTHLY PAYROLL PERIOD
And the wages are: And the number of withholding exemptions claimed is:
At But 0 1 2 3 4 5 6 7 8 9 10*
least less than The amount of Wisconsin income tax to be withheld shall be:
$ - $ 460 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
460 480 - - - - - - - - - - -
480 500 - - - - - - - - - - -
500 520 - - - - - - - - - - -
520 540 - - - - - - - - - - -
540 560 - - - - - - - - - - -
560 580 - - - - - - - - - - -
580 600 - - - - - - - - - - -
600 620 - - - - - - - - - - -
620 640 - - - - - - - - - - -
640 660 - - - - - - - - - - -
660 680 - - - - - - - - - - -
680 700 - - - - - - - - - - -
700 720 - - - - - - - - - - -
720 740 - - - - - - - - - - -
740 760 - - - - - - - - - - -
760 780 - - - - - - - - - - -
780 800 0.10 - - - - - - - - - -
800 820 0.80 - - - - - - - - - -
820 840 1.50 0.30 - - - - - - - - -
840 860 2.20 1.00 - - - - - - - - -
860 880 2.90 1.70 0.50 - - - - - - - -
880 900 3.60 2.40 1.20 0.10 - - - - - - -
900 920 4.30 3.10 1.90 0.80 - - - - - - -
920 940 5.00 3.80 2.70 1.50 0.30 - - - - - -
940 960 5.70 4.50 3.40 2.20 1.00 - - - - - -
960 980 6.40 5.20 4.10 2.90 1.70 0.50 - - - - -
980 1,000 7.10 6.00 4.80 3.60 2.40 1.20 0.10 - - - -
1,000 1,020 7.80 6.70 5.50 4.30 3.10 1.90 0.80 - - - -
1,020 1,040 8.60 7.40 6.20 5.00 3.80 2.70 1.50 0.30 - - -
1,040 1,060 9.30 8.10 6.90 5.70 4.50 3.40 2.20 1.00 - - -
1,060 1,080 10.00 8.80 7.60 6.40 5.20 4.10 2.90 1.70 0.50 - -
1,080 1,100 10.70 9.50 8.30 7.10 6.00 4.80 3.60 2.40 1.20 0.10 -
1,100 1,120 11.40 10.20 9.00 7.80 6.70 5.50 4.30 3.10 1.90 0.80 -
1,120 1,140 12.10 10.90 9.70 8.60 7.40 6.20 5.00 3.80 2.70 1.50 0.30
1,140 1,160 12.80 11.60 10.40 9.30 8.10 6.90 5.70 4.50 3.40 2.20 1.00
1,160 1,180 13.50 12.30 11.10 10.00 8.80 7.60 6.40 5.20 4.10 2.90 1.70
1,180 1,200 14.20 13.00 11.90 10.70 9.50 8.30 7.10 6.00 4.80 3.60 2.40
1,200 1,220 14.90 13.70 12.60 11.40 10.20 9.00 7.80 6.70 5.50 4.30 3.10
1,220 1,240 15.60 14.50 13.30 12.10 10.90 9.70 8.60 7.40 6.20 5.00 3.80
1,240 1,260 16.30 15.20 14.00 12.80 11.60 10.40 9.30 8.10 6.90 5.70 4.50
1,260 1,280 17.00 15.90 14.70 13.50 12.30 11.10 10.00 8.80 7.60 6.40 5.20
1,280 1,300 17.80 16.60 15.40 14.20 13.00 11.90 10.70 9.50 8.30 7.10 6.00
1,300 1,320 18.50 17.30 16.10 14.90 13.70 12.60 11.40 10.20 9.00 7.80 6.70
1,320 1,340 19.20 18.00 16.80 15.60 14.50 13.30 12.10 10.90 9.70 8.60 7.40
1,340 1,360 19.90 18.70 17.50 16.30 15.20 14.00 12.80 11.60 10.40 9.30 8.10
1,360 1,380 20.60 19.40 18.20 17.00 15.90 14.70 13.50 12.30 11.10 10.00 8.80
1,380 1,400 21.30 20.10 18.90 17.80 16.60 15.40 14.20 13.00 11.90 10.70 9.50
1,400 1,420 22.00 20.80 19.60 18.50 17.30 16.10 14.90 13.70 12.60 11.40 10.20
1,420 1,440 22.70 21.50 20.40 19.20 18.00 16.80 15.60 14.50 13.30 12.10 10.90
1,440 1,460 23.40 22.20 21.10 19.90 18.70 17.50 16.30 15.20 14.00 12.80 11.60
1,460 1,480 24.10 22.90 21.80 20.60 19.40 18.20 17.00 15.90 14.70 13.50 12.30
1,480 1,500 24.80 23.70 22.50 21.30 20.10 18.90 17.80 16.60 15.40 14.20 13.00
1,500 1,520 25.50 24.40 23.20 22.00 20.80 19.60 18.50 17.30 16.10 14.90 13.70
1,520 1,540 26.30 25.10 23.90 22.70 21.50 20.40 19.20 18.00 16.80 15.60 14.50
59
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MARRIED PERSONS – MONTHLY PAYROLL PERIOD
And the wages are: And the number of withholding exemptions claimed is:
At But 0 1 2 3 4 5 6 7 8 9 10*
least less than The amount of Wisconsin income tax to be withheld shall be:
1,540 1,560 27.00 25.80 24.60 23.40 22.20 21.10 19.90 18.70 17.50 16.30 15.20
1,560 1,580 27.70 26.50 25.30 24.10 22.90 21.80 20.60 19.40 18.20 17.00 15.90
1,580 1,600 28.40 27.20 26.00 24.80 23.70 22.50 21.30 20.10 18.90 17.80 16.60
1,600 1,620 29.10 27.90 26.70 25.50 24.40 23.20 22.00 20.80 19.60 18.50 17.30
1,620 1,640 29.80 28.60 27.40 26.30 25.10 23.90 22.70 21.50 20.40 19.20 18.00
1,640 1,660 30.50 29.30 28.10 27.00 25.80 24.60 23.40 22.20 21.10 19.90 18.70
1,660 1,680 31.20 30.00 28.80 27.70 26.50 25.30 24.10 22.90 21.80 20.60 19.40
1,680 1,700 31.90 30.70 29.60 28.40 27.20 26.00 24.80 23.70 22.50 21.30 20.10
1,700 1,720 32.60 31.40 30.30 29.10 27.90 26.70 25.50 24.40 23.20 22.00 20.80
1,720 1,740 33.30 32.20 31.00 29.80 28.60 27.40 26.30 25.10 23.90 22.70 21.50
1,740 1,760 34.00 32.90 31.70 30.50 29.30 28.10 27.00 25.80 24.60 23.40 22.20
1,760 1,780 34.70 33.60 32.40 31.20 30.00 28.80 27.70 26.50 25.30 24.10 22.90
1,780 1,800 35.50 34.30 33.10 31.90 30.70 29.60 28.40 27.20 26.00 24.80 23.70
1,800 1,820 36.20 35.00 33.80 32.60 31.40 30.30 29.10 27.90 26.70 25.50 24.40
1,820 1,840 36.90 35.70 34.50 33.30 32.20 31.00 29.80 28.60 27.40 26.30 25.10
1,840 1,860 37.60 36.40 35.20 34.00 32.90 31.70 30.50 29.30 28.10 27.00 25.80
1,860 1,880 38.50 37.10 35.90 34.70 33.60 32.40 31.20 30.00 28.80 27.70 26.50
1,880 1,900 39.40 37.90 36.60 35.50 34.30 33.10 31.90 30.70 29.60 28.40 27.20
1,900 1,920 40.40 38.80 37.30 36.20 35.00 33.80 32.60 31.40 30.30 29.10 27.90
1,920 1,940 41.30 39.70 38.20 36.90 35.70 34.50 33.30 32.20 31.00 29.80 28.60
1,940 1,960 42.20 40.70 39.10 37.60 36.40 35.20 34.00 32.90 31.70 30.50 29.30
1,960 1,980 43.10 41.60 40.00 38.50 37.10 35.90 34.70 33.60 32.40 31.20 30.00
1,980 2,000 44.10 42.50 41.00 39.40 37.90 36.60 35.50 34.30 33.10 31.90 30.70
2,000 2,020 45.00 43.50 41.90 40.40 38.80 37.30 36.20 35.00 33.80 32.60 31.40
2,020 2,040 45.90 44.40 42.80 41.30 39.70 38.20 36.90 35.70 34.50 33.30 32.20
2,040 2,060 46.90 45.30 43.80 42.20 40.70 39.10 37.60 36.40 35.20 34.00 32.90
2,060 2,080 47.80 46.20 44.70 43.10 41.60 40.00 38.50 37.10 35.90 34.70 33.60
2,080 2,100 48.70 47.20 45.60 44.10 42.50 41.00 39.40 37.90 36.60 35.50 34.30
2,100 2,120 49.70 48.10 46.60 45.00 43.50 41.90 40.40 38.80 37.30 36.20 35.00
2,120 2,140 50.60 49.00 47.50 45.90 44.40 42.80 41.30 39.70 38.20 36.90 35.70
2,140 2,160 51.60 50.00 48.50 46.90 45.40 43.80 42.30 40.70 39.20 37.60 36.40
2,160 2,180 52.70 51.10 49.60 48.00 46.50 44.90 43.40 41.80 40.30 38.70 37.30
2,180 2,200 53.80 52.20 50.70 49.10 47.60 46.00 44.50 42.90 41.40 39.80 38.30
2,200 2,220 54.90 53.40 51.80 50.30 48.70 47.20 45.60 44.10 42.50 41.00 39.40
2,220 2,240 56.00 54.50 52.90 51.40 49.80 48.30 46.70 45.20 43.60 42.10 40.50
2,240 2,260 57.10 55.60 54.00 52.50 50.90 49.40 47.80 46.30 44.70 43.20 41.60
2,260 2,280 58.30 56.70 55.20 53.60 52.10 50.50 49.00 47.40 45.90 44.30 42.80
2,280 2,300 59.40 57.80 56.30 54.70 53.20 51.60 50.10 48.50 47.00 45.40 43.90
2,300 2,320 60.50 58.90 57.40 55.80 54.30 52.70 51.20 49.60 48.10 46.50 45.00
2,320 2,340 61.60 60.10 58.50 57.00 55.40 53.90 52.30 50.80 49.20 47.70 46.10
2,340 2,360 62.70 61.20 59.60 58.10 56.50 55.00 53.40 51.90 50.30 48.80 47.20
2,360 2,380 63.80 62.30 60.70 59.20 57.60 56.10 54.50 53.00 51.40 49.90 48.30
2,380 2,400 65.00 63.40 61.90 60.30 58.80 57.20 55.70 54.10 52.60 51.00 49.50
2,400 2,420 66.10 64.50 63.00 61.40 59.90 58.30 56.80 55.20 53.70 52.10 50.60
2,420 2,440 67.20 65.60 64.10 62.50 61.00 59.40 57.90 56.30 54.80 53.20 51.70
2,440 2,460 68.30 66.80 65.20 63.70 62.10 60.60 59.00 57.50 55.90 54.40 52.80
2,460 2,480 69.40 67.90 66.30 64.80 63.20 61.70 60.10 58.60 57.00 55.50 53.90
2,480 2,500 70.50 69.00 67.40 65.90 64.30 62.80 61.20 59.70 58.10 56.60 55.00
2,500 2,520 71.70 70.10 68.60 67.00 65.50 63.90 62.40 60.80 59.30 57.70 56.20
2,520 2,540 72.80 71.20 69.70 68.10 66.60 65.00 63.50 61.90 60.40 58.80 57.30
2,540 2,560 73.90 72.30 70.80 69.20 67.70 66.10 64.60 63.00 61.50 59.90 58.40
2,560 2,580 75.00 73.50 71.90 70.40 68.80 67.30 65.70 64.20 62.60 61.10 59.50
2,580 2,600 76.10 74.60 73.00 71.50 69.90 68.40 66.80 65.30 63.70 62.20 60.60
2,600 2,620 77.20 75.70 74.10 72.60 71.00 69.50 67.90 66.40 64.80 63.30 61.70
2,620 2,640 78.40 76.80 75.30 73.70 72.20 70.60 69.10 67.50 66.00 64.40 62.90
60
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MARRIED PERSONS – MONTHLY PAYROLL PERIOD
And the wages are: And the number of withholding exemptions claimed is:
At But 0 1 2 3 4 5 6 7 8 9 10*
least less than The amount of Wisconsin income tax to be withheld shall be:
2,640 2,660 79.50 77.90 76.40 74.80 73.30 71.70 70.20 68.60 67.10 65.50 64.00
2,660 2,680 80.60 79.00 77.50 75.90 74.40 72.80 71.30 69.70 68.20 66.60 65.10
2,680 2,700 81.70 80.10 78.60 77.00 75.50 73.90 72.40 70.80 69.30 67.70 66.20
2,700 2,720 82.80 81.30 79.70 78.20 76.60 75.10 73.50 72.00 70.40 68.90 67.30
2,720 2,740 83.90 82.40 80.80 79.30 77.70 76.20 74.60 73.10 71.50 70.00 68.40
2,740 2,760 85.00 83.50 81.90 80.40 78.80 77.30 75.70 74.20 72.60 71.10 69.50
2,760 2,780 86.20 84.60 83.10 81.50 80.00 78.40 76.90 75.30 73.80 72.20 70.70
2,780 2,800 87.30 85.70 84.20 82.60 81.10 79.50 78.00 76.40 74.90 73.30 71.80
2,800 2,820 88.60 86.80 85.30 83.70 82.20 80.60 79.10 77.50 76.00 74.40 72.90
2,820 2,840 89.90 88.10 86.40 84.90 83.30 81.80 80.20 78.70 77.10 75.60 74.00
2,840 2,860 91.10 89.40 87.60 86.00 84.40 82.90 81.30 79.80 78.20 76.70 75.10
2,860 2,880 92.40 90.60 88.90 87.10 85.50 84.00 82.40 80.90 79.30 77.80 76.20
2,880 2,900 93.70 91.90 90.10 88.40 86.70 85.10 83.60 82.00 80.50 78.90 77.40
2,900 2,920 94.90 93.20 91.40 89.60 87.90 86.20 84.70 83.10 81.60 80.00 78.50
2,920 2,940 96.20 94.40 92.70 90.90 89.10 87.40 85.80 84.20 82.70 81.10 79.60
2,940 2,960 97.50 95.70 93.90 92.20 90.40 88.60 86.90 85.40 83.80 82.30 80.70
2,960 2,980 98.80 97.00 95.20 93.50 91.70 89.90 88.20 86.50 84.90 83.40 81.80
2,980 3,000 100.00 98.30 96.50 94.70 93.00 91.20 89.40 87.70 86.00 84.50 82.90
3,000 3,020 101.30 99.50 97.80 96.00 94.20 92.50 90.70 88.90 87.20 85.60 84.10
3,020 3,040 102.60 100.80 99.00 97.30 95.50 93.70 92.00 90.20 88.40 86.70 85.20
3,040 3,060 103.80 102.10 100.30 98.50 96.80 95.00 93.20 91.50 89.70 87.90 86.30
3,060 3,080 105.10 103.30 101.60 99.80 98.00 96.30 94.50 92.70 91.00 89.20 87.40
3,080 3,100 106.40 104.60 102.90 101.10 99.30 97.60 95.80 94.00 92.30 90.50 88.70
3,100 3,120 107.70 105.90 104.10 102.40 100.60 98.80 97.10 95.30 93.50 91.80 90.00
3,120 3,140 108.90 107.20 105.40 103.60 101.90 100.10 98.30 96.60 94.80 93.00 91.30
3,140 3,160 110.20 108.40 106.70 104.90 103.10 101.40 99.60 97.80 96.10 94.30 92.50
3,160 3,180 111.50 109.70 107.90 106.20 104.40 102.60 100.90 99.10 97.30 95.60 93.80
3,180 3,200 112.70 111.00 109.20 107.40 105.70 103.90 102.10 100.40 98.60 96.80 95.10
3,200 3,220 114.00 112.30 110.50 108.70 107.00 105.20 103.40 101.70 99.90 98.10 96.40
3,220 3,240 115.30 113.50 111.80 110.00 108.20 106.50 104.70 102.90 101.20 99.40 97.60
3,240 3,260 116.60 114.80 113.00 111.30 109.50 107.70 106.00 104.20 102.40 100.70 98.90
3,260 3,280 117.80 116.10 114.30 112.50 110.80 109.00 107.20 105.50 103.70 101.90 100.20
3,280 3,300 119.10 117.30 115.60 113.80 112.00 110.30 108.50 106.70 105.00 103.20 101.40
3,300 3,320 120.40 118.60 116.80 115.10 113.30 111.50 109.80 108.00 106.20 104.50 102.70
3,320 3,340 121.70 119.90 118.10 116.40 114.60 112.80 111.10 109.30 107.50 105.80 104.00
3,340 3,360 122.90 121.20 119.40 117.60 115.90 114.10 112.30 110.60 108.80 107.00 105.30
3,360 3,380 124.20 122.40 120.70 118.90 117.10 115.40 113.60 111.80 110.10 108.30 106.50
3,380 3,400 125.50 123.70 121.90 120.20 118.40 116.60 114.90 113.10 111.30 109.60 107.80
3,400 3,420 126.70 125.00 123.20 121.40 119.70 117.90 116.10 114.40 112.60 110.80 109.10
3,420 3,440 128.00 126.20 124.50 122.70 120.90 119.20 117.40 115.60 113.90 112.10 110.30
3,440 3,460 129.30 127.50 125.70 124.00 122.20 120.40 118.70 116.90 115.10 113.40 111.60
3,460 3,480 130.60 128.80 127.00 125.30 123.50 121.70 120.00 118.20 116.40 114.70 112.90
3,480 3,500 131.80 130.10 128.30 126.50 124.80 123.00 121.20 119.50 117.70 115.90 114.20
3,500 3,520 133.10 131.30 129.60 127.80 126.00 124.30 122.50 120.70 119.00 117.20 115.40
3,520 3,540 134.40 132.60 130.80 129.10 127.30 125.50 123.80 122.00 120.20 118.50 116.70
3,540 3,560 135.60 133.90 132.10 130.30 128.60 126.80 125.00 123.30 121.50 119.70 118.00
3,560 3,580 136.90 135.10 133.40 131.60 129.80 128.10 126.30 124.50 122.80 121.00 119.20
3,580 3,600 138.20 136.40 134.70 132.90 131.10 129.40 127.60 125.80 124.10 122.30 120.50
3,600 3,620 139.50 137.70 135.90 134.20 132.40 130.60 128.90 127.10 125.30 123.60 121.80
3,620 3,640 140.70 139.00 137.20 135.40 133.70 131.90 130.10 128.40 126.60 124.80 123.10
3,640 3,660 142.00 140.20 138.50 136.70 134.90 133.20 131.40 129.60 127.90 126.10 124.30
3,660 3,680 143.30 141.50 139.70 138.00 136.20 134.40 132.70 130.90 129.10 127.40 125.60
3,680 3,700 144.50 142.80 141.00 139.20 137.50 135.70 133.90 132.20 130.40 128.60 126.90
3,700 3,720 145.80 144.10 142.30 140.50 138.80 137.00 135.20 133.50 131.70 129.90 128.20
3,720 3,740 147.10 145.30 143.60 141.80 140.00 138.30 136.50 134.70 133.00 131.20 129.40
61
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MARRIED PERSONS – MONTHLY PAYROLL PERIOD
And the wages are: And the number of withholding exemptions claimed is:
At But 0 1 2 3 4 5 6 7 8 9 10*
least less than The amount of Wisconsin income tax to be withheld shall be:
3,740 3,760 148.40 146.60 144.80 143.10 141.30 139.50 137.80 136.00 134.20 132.50 130.70
3,760 3,780 149.60 147.90 146.10 144.30 142.60 140.80 139.00 137.30 135.50 133.70 132.00
3,780 3,800 150.90 149.10 147.40 145.60 143.80 142.10 140.30 138.50 136.80 135.00 133.20
3,800 3,820 152.20 150.40 148.60 146.90 145.10 143.30 141.60 139.80 138.00 136.30 134.50
3,820 3,840 153.50 151.70 149.90 148.20 146.40 144.60 142.90 141.10 139.30 137.60 135.80
3,840 3,860 154.70 153.00 151.20 149.40 147.70 145.90 144.10 142.40 140.60 138.80 137.10
3,860 3,880 156.00 154.20 152.50 150.70 148.90 147.20 145.40 143.60 141.90 140.10 138.30
3,880 3,900 157.30 155.50 153.70 152.00 150.20 148.40 146.70 144.90 143.10 141.40 139.60
3,900 3,920 158.50 156.80 155.00 153.20 151.50 149.70 147.90 146.20 144.40 142.60 140.90
3,920 3,940 159.80 158.00 156.30 154.50 152.70 151.00 149.20 147.40 145.70 143.90 142.10
3,940 3,960 161.10 159.30 157.50 155.80 154.00 152.20 150.50 148.70 146.90 145.20 143.40
3,960 3,980 162.40 160.60 158.80 157.10 155.30 153.50 151.80 150.00 148.20 146.50 144.70
3,980 4,000 163.60 161.90 160.10 158.30 156.60 154.80 153.00 151.30 149.50 147.70 146.00
4,000 4,020 164.90 163.10 161.40 159.60 157.80 156.10 154.30 152.50 150.80 149.00 147.20
4,020 4,040 166.20 164.40 162.60 160.90 159.10 157.30 155.60 153.80 152.00 150.30 148.50
4,040 4,060 167.40 165.70 163.90 162.10 160.40 158.60 156.80 155.10 153.30 151.50 149.80
4,060 4,080 168.70 166.90 165.20 163.40 161.60 159.90 158.10 156.30 154.60 152.80 151.00
4,080 4,100 170.00 168.20 166.50 164.70 162.90 161.20 159.40 157.60 155.90 154.10 152.30
4,100 4,120 171.30 169.50 167.70 166.00 164.20 162.40 160.70 158.90 157.10 155.40 153.60
4,120 4,140 172.50 170.80 169.00 167.20 165.50 163.70 161.90 160.20 158.40 156.60 154.90
0.0636 of the excess over $4,140 plus:
4,140 6,086 173.20 171.40 169.60 167.90 166.10 164.30 162.60 160.80 159.00 157.30 155.50
0.053 of the excess over $6,086 plus:
6,086 23,412 296.90 295.20 293.40 291.60 289.90 288.10 286.30 284.60 282.80 281.00 279.30
0.0765 of the excess over $2,3412 plus:
23,412 and over 1,215.20 1,213.40 1,211.70 1,209.90 1,208.10 1,206.40 1,204.60 1,202.80 1,201.10 1,199.30 1,197.50
* More than 10 exemptions: Reduce amount from 10 exemption column by 1.80 for each additional exemption claimed.
62
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