Minnesota 
2023

                                         Income Tax 

                                         Withholding

                                         Instruction Booklet 

                                         and Tax Tables 
                                         Start using this booklet Jan. 1, 2023

Inside This Booklet                      Need help with your taxes?
Forms and Fact Sheets ... ...... .. 2
Directory ... ...... ..... ....... . 2   We’re ready to answer your questions!
Free Business Tax Workshops  ... .. 2
What’s New... ...... ..... ...... 3
                                          Email: withholding.tax@state.mn.us
Register for a Minnesota 
  Tax ID Number ... ...... ..... . 3
Employers Using                           Phone: 651-282-9999 or 1-800-657-3594
  Payroll Services/Third-Party  
  Bulk Filers  ..... ....... .... .. 3    Hours: 8:00 a.m. — 4:30 p.m. Monday through Friday
Withholding Requirements ... ..  4-5
Forms for Minnesota 
  Withholding Tax  . ...... ...... 6     This information is available in alternate formats.
Report Federal Changes ... ...... . 6
Determine Amount to Withhold ... 7
Deposit Information  ...... ....  8-9
File a Return  ... ...... ...... .... 9
Worksheets  ...... ..... ...... . 10
File Electronically . ..... ...... .. 11 File your return and pay your taxes electronically at:
Manage Online Profile 
                                         www.revenue.state.mn.us
  Information ... ....... ......  12
Report Business Changes or  
 End Withholding Tax Account   . 12
W-2, 1099, and W-2c Forms... .  12-13
Third Party Payers of Sick Leave  .. 13
Penalties and Interest  .... ...... 14
Amend a Return ... ...... ..... . 14
Withholding Tax Tables  ... ...  15-33
Computer Formula ... ...... .... 34

Forms and Fact Sheets                             Directory
Withholding tax forms and fact                    Withholding Tax Information                             651-282-9999 or
sheets are available on our website at 
                                                  (Monday-Friday, 8:00 a.m to 4:30 p.m.)                  1-800-657-3594
www.revenue.state.mn.us, or by calling                                                         www.revenue.state.mn.us
651-282-9999 or 1-800-657-3594 (toll-free).                                                    email: withholding.tax@state.mn.us
Forms                                             e-Services                                    www.revenue.state.mn.us
  IC134 Withholding Affidavit for Contractors       
  MWR   Reciprocity Exemption/Affidavit of        Business Registration                         www.revenue.state.mn.us
        Residency
                                                                                             email: business.registration@state.mn.us
 W-4MN  Minnesota Withholding Allowance/                                                       651-282-5225 or 1-800-657-3605
        Exemption Certificate
W-4MNP  Minnesota Withholding Certificate         Federal offices
        for Pension or Annuity Payments           Internal Revenue Service (IRS)                                www.irs.gov
Withholding Fact Sheets                                                                                   1-800-829-1040
 2      Submitting Form W-2 and W-2c                Business taxes                                         1-800-829-4933
        Information                                 Forms order line                                       1-800-829-3676
 2a     Submitting Form 1099 Information          U.S. Citizenship and Immigration Services  
 3      Agricultural Workers                        (I-9 forms)                                            www.uscis.gov
 4      Fairs and Special Events                                                                          1-800-375-5283
 5      Third-Party Bulk Filers                   Social Security Administration                          www.ssa.gov/employer
                                                                                                          1-800-772-1213
 6      Corporate Officers
 7      Household Employees                       Minnesota state offices
 8      Independent Contractor or                 Employment and Economic Development 
        Employee?                                   (unemployment insurance)                               www.uimn.org
 9      Definition of Wages                                                                           651-296-6141 (press “4”) 
 10     New Employer Guide                                                                            email: ui.mn@state.mn.us
 11     Nonresident Entertainer Tax               Human Services 
                                                    New-Hire Law                                           www.mn.gov/dhs
 12     Surety Deposits for Non-Minnesota 
                                                                                               651-227-4661 or 1-800-672-4473
        Construction Contractors
                                                                                                          fax: 1-800-692-4473
 13     Construction Contracts with State         Labor and Industry 
        and Local Government Agencies
                                                    Labor Standards                                        www.dli.mn.gov
 19     Nonresident Wage Income Assigned                                                       651-284-5005 or 1-800-342-5354
        to Minnesota
 20     Reciprocity                                 Workers’ Compensation                       www.dli.mn.gov/workcomp.asp
                                                                                               651-284-5005 or 1-800-342-5354
The information you provide on your tax return is                                            email: dli.communications@state.mn.us
private by state law. The Minnesota Department of 
Revenue cannot provide it to others without your 
consent except to the Internal Revenue Service, 
other states that guarantee the same privacy, and 
certain government units as provided by law.
                                                                         Business Tax Workshops
Tax Law Changes                                                  Learn about business taxes from the experts.  
For detailed information on tax law                                      Sign up now for FREE classes!
changes, go to our website and 
                                                  For a schedule of upcoming workshops, go to our website and select 
choose Tax Law Changes on the home 
                                                                         Business Center under Businesses.
page.
Sign up for Email Updates                         Workshops are developed for business owners, bookkeepers, purchasing agents, 
                                                     and accounting personnel in the private and public sectors who want or 
Look for the envelope on the bottom 
                                                     need a working knowledge of Minnesota tax laws. Continuing Professional 
of any page of our website.                                 Education (CPE) credits are offered for completing some classes.

 Note: Updates may occur after this booklet is published that could affect your Minnesota withholding taxes 
 for 2023. Check our website periodically for updates.

2

What’s New
Interest Rate
The 2023 interest rate is 5% (.05).

Requirement to Withhold on Annuity and Pension Distributions
Minnesota Statute 290.92, subdivision 20, was amended by 2021 Minnesota tax law to require that a financial institution withhold Minnesota 
income tax on any periodic payment or non-periodic distribution for Minnesota residents, unless the resident requests that the financial institu-
tion not withhold.

Form W-4MN, Minnesota Withholding Allowance/Exemption Certificate
Beginning in 2020, federal Form W-4 will not compute allowances previously used to determine Minnesota withholding tax. Every employee 
that completes Form W-4 must complete Form W-4MN. If the employee does not complete a Form W-4MN, you must withhold tax at the 
single filing status with zero allowances. Form W-4MN is used so you can withhold the correct Minnesota income tax from the pay of your 
employees. 

Form W-4MNP, Minnesota Withholding Certificate for Pension or Annuity Payments
Form W4-MNP is used so a financial institution making distributions can withhold the correct Minnesota income tax from income. If recipients 
do not want income tax withheld from their distributions, they can elect to not have tax withheld by completing section 2 of Form W-4MNP.
Updates to Electronic Form W-2 and 1099 Submissions 
The Minnesota Department of Revenue has made changes to submitting federal Forms W-2 and 1099 electronically through our e-Services 
system. These changes affect customers sending this information through either the Manual method or Simple File method. 
For details about these changes, see Withholding Tax Fact Sheets 2 and 2a on our website at www.revenue.state.mn.us.

Register for a Minnesota Tax ID Number
You must register to file withholding tax if any of these apply:
•  You have employees and anticipate withholding tax from their wages in the next 30 days
•  You agree to withhold Minnesota taxes when you are not required to withhold
•  You pay nonresident employees to do work for you in Minnesota (see “Exceptions” on page 4)
•  You make mining and exploration royalty payments on which you are required to withhold Minnesota taxes
•  You are a corporation with corporate officers performing services in Minnesota who will have withholding from their wages
• You are a financial institution distributing any periodic or non-periodic payments to Minnesota residents
If you do not register before you start withholding tax, we may assess a $100 penalty.
To register for a Minnesota Tax ID Number, go to our website or contact Business Registration (see page 2). 
Note: If your business currently has a Minnesota ID Number for other Minnesota taxes, you can add a withholding tax account to your ID 
number. To update your business information, log in to our e-Services system or contact Business Registration (see page 2).

Employers Using Payroll Services 
If you contract with a payroll service company, you are responsible for ensuring they file your returns and make your payments on time.
We must notify you of any underpayment on your withholding account. If you receive a notice, work with your payroll service company to 
decide which of you will contact us to correct your account.
Payroll service companies (also known as third-party bulk filers) must register with us and give us a list of clients for whom they provide tax 
services. They are required to send us any tax they collect from clients electronically. 
For details, see Withholding Fact Sheet 5, Third-Party Bulk Filers.

Third-Party Bulk Filers - Payroll Service Providers
A third-party bulk filer—also known as a payroll service provider—is a person or company who has custody or control over another employer’s 
funds for the purpose of filing returns and depositing tax withheld.

Register for a Minnesota Tax ID Number 
As a third-party bulk filer, you and each of your clients must have a valid Minnesota Tax ID Number. To get a Minnesota ID Number, go to our 
website and select Register for a Tax ID Number under Businesses, or call 651-282-5225 or 1-800-657-3605 during business hours. 

File Returns and Deposit Tax Electronically 
As a third-party bulk filer, you must file returns, make deposits, and submit W-2 and 1099 information electronically using our e-Services 
system. 
When filing returns, you can manually enter each client’s filing information or send an electronic file (in a spreadsheet format) containing your 
client’s information. Both options are available in e-Services. To find file layout information, go to www.revenue.state.mn.us and enter  
                                                                                                                                           3
withholding file formats into the Search box.

Update Client Information
If you have clients to add or remove, you must provide us with updated client information at least once per month. To update client  
information, go to our website and log in to e-Services.
For more information, including registering and responsibilities, see Withholding Fact Sheet 5, Third-Party Bulk Filers.

Withholding Requirements
If you employ anyone who works in Minnesota, or is a Minnesota resident, and you are required to withhold federal income tax from that 
employee’s wages, you must also withhold Minnesota income tax in most cases. If you are not required to withhold federal income tax from 
your employee’s wages, you are not required to withhold Minnesota income tax in most cases. You can find the rules for determining if you 
are required to withhold federal taxes in federal Circular E, IRS Publication 15 (www.irs.gov).
Withholding is required if you pay any employee—including your spouse, children, relatives, friends, students, or agricultural help—to per-
form services for your business. A worker is generally considered an employee if you control what they do and how they do it. 
Any officer performing services for a corporation is an employee, and their wages are subject to withholding. For details, see Withholding Fact 
Sheet 6, Corporate Officers.
You must withhold Minnesota income tax from pension and annuity payments to Minnesota residents, unless the recipient requests that the 
financial institution not withhold.
You must withhold Minnesota income tax from wages you pay employees and send the amount withheld to the Minnesota Department of Rev-
enue. You must withhold tax even if you pay employees in cash or give them other goods or services in exchange for working for you. Goods 
and services are subject to Minnesota withholding tax to the same extent they are subject to federal withholding tax. 
For details, see:
• Withholding Fact Sheet 9, Definition of Wages
• Withholding Fact Sheet 10, New Employer Guide
Employee or Independent Contractor 
Worker classification is a matter of law, not choice. When evaluating worker classification, we consider many factors which fall into three 
categories: the relationship of the parties, behavioral control, and financial control. 
An employer who misclassifies an employee as an independent contractor is subject to a tax equal to 3% (.03) of the employee’s wages. The 
employee may not claim the tax as a credit (withholding) on their Minnesota Individual Income Tax return. For details, see Withholding Fact 
Sheet 8, Independent Contractor or Employee.
Deceased Employee’s Wages
If an employee dies during the year, you must report the accrued wages, vacation pay, and other compensation paid after the date of death. 
Also report wages that were available to the employee while they were alive, regardless of whether they were actually in the employee’s pos-
session, as well as any other regular wage payment, even if you may have to reissue the payment in the name of the estate or beneficiary. See 
IRS Publication 15 for more information.

Withhold From Income Assignable to Minnesota
Minnesota Residents 
You may be required to withhold Minnesota income tax from wages paid to a Minnesota resident regardless of where they performed the work 
(even if outside the United States). See information on page 5 to determine Minnesota tax to withhold.
Residents of Another State
If you are required to withhold federal income tax from a nonresident employee’s wages for work performed in Minnesota, you must also 
withhold Minnesota income tax in most cases.
Exceptions: You are not required to withhold Minnesota tax if either:
• The employee is a resident of Michigan or North Dakota and meets the reciprocity agreement provisions (see “Reciprocity for Residents of 
  Michigan or North Dakota” on this page)
• The amount you expect to pay the employee is less than $13,825
Note: Wages earned while an employee was a Minnesota resident, but received when they were a nonresident, are assignable to Minnesota 
and subject to Minnesota withholding tax. Wages include all income for services performed in Minnesota (such as severance pay, equity-based 
awards, and other non-statutory deferred compensation). For details, see “Form W-2 Wage Allocation” on page 12 and Withholding Fact Sheet 
19, Nonresident Wage Income Assigned to Minnesota.
Reciprocity for Residents of Michigan or North Dakota
Minnesota has income tax reciprocity agreements with Michigan and North Dakota. Under these agreements, you are not required to withhold 
Minnesota income tax from wages if all of these apply:
• Your employees are Michigan or North Dakota residents
• They work in Minnesota
• They give you a properly completed Form MWR, Reciprocity Exemption/Affidavit of Residency, each year (You must send us copies of 
  these forms)
Although you are not required to withhold income tax for the reciprocity state, we encourage you to do so as a courtesy to your employee. If 
you agree to withhold, contact the Michigan or North Dakota revenue department for information. For details, see Withholding Fact Sheet 20, 
Reciprocity - Employee Withholding.
4

Interstate Carrier Companies 
If you operate an interstate carrier company and have employees who regularly perform assigned duties in more than one state (such as truck 
drivers, bus drivers, or railroad workers), withhold income tax for their state of residence only.
Interstate Air Carrier Companies 
If you operate an interstate air carrier company and have employees who perform regularly assigned duties on aircraft in more than one state, 
you must withhold income tax for their state of residence and any state in which they earn more than 50% of their pay. Your employees are 
considered to have earned more than 50% of their pay in any state where scheduled flight time is more than 50% of total scheduled flight time 
for the calendar year.
Nonresident Entertainer Tax 
Minnesota income tax rates do not apply to entertainers who are residents of other states and perform in Minnesota. Instead, their earnings are 
subject to Minnesota’s Nonresident Entertainer Tax. This tax is equal to 2% of the gross compensation received by a nonresident entertainer 
or entertainment entity. This tax does not apply to Michigan or North Dakota residents (see “Reciprocity for Residents of Michigan or North 
Dakota” on page 4).
The term entertainment entity includes:
• An independent contractor paid for providing entertainment
• A partnership paid for providing entertainment provided by entertainers who are partners
• A corporation paid for entertainment provided by entertainers who are shareholders of the corporation
The promoter (person responsible for paying the entertainment entity) must deduct the tax and send it to us.
Report and pay the nonresident entertainer tax on Form ETD, Nonresident Entertainer Tax, Promoter’s Deposit Form, by the end of the month 
following the performance. File Form ETA, Nonresident Entertainer Tax, Promoter’s Annual Reconciliation, by January 31 of the following year. 
Do not report the nonresident entertainer tax with the income tax you withhold from your employees.
The nonresident entertainer must file Form ETR, Nonresident Entertainer Tax Return, by April 15 of the following year. For details, see With-
holding Fact Sheet 11, Nonresident Entertainer Tax.

Other Types of Withholding
Royalty Payments 
If you pay mining and exploration royalties for use of Minnesota land, you must withhold income tax on the royalties. The withholding rate is 
6.25% (.0625) of the royalties paid during the year. 
Surety Deposits 
If you contract with a non-Minnesota construction contractor to perform construction work in Minnesota, you must withhold 8% (.08) of the 
payments when the contract’s value exceeds $50,000. 
Before the project begins, non-Minnesota contractors can apply for an exemption from the surety deposit requirements by filing Form SDE, 
Exemption from Surety Deposits for Non-Minnesota Contractors. They must file a Form SDE for each project. If the exemption is approved, 
we will certify and return the form to the non-Minnesota contractor, who then provides it to you. 
If the non-Minnesota contractor does not present an approved Form SDE, use Form SDD, Surety Deposits for Non-Minnesota Contractors, to 
make the surety deposits. The non-Minnesota contractor may then apply for a refund using Form SDR, Refund of Surety Deposits for Non-
Minnesota Contractors, once they have registered for and paid all state and local taxes for the project.  For details, see Withholding Fact Sheet 
12, Surety Deposits for Non-Minnesota Construction Contractors.
Withholding Affidavits for Construction Contractors
If you are a construction contractor, you must comply with Minnesota’s withholding tax requirements when working on a project for the state 
of Minnesota or its political subdivisions (such as counties, cities, or school districts).
You can submit Form IC134, Contractor Affidavit, electronically using e-Services (printable confirmation page available immediately upon 
approval) or by mail using Form IC134 (approval in 4 to 6 weeks). For details, see Withholding Fact Sheet 13, Construction Contracts with 
State or Local Government Agencies.
Residents Working Outside Minnesota
Minnesota Residents Working in Other States 
If you employ a Minnesota resident who works in another state (other than Michigan or North Dakota where reciprocity agreements apply; see 
page 4), you may be required to withhold tax for Minnesota, for the state where the employee is working, or for both.
To determine if you should withhold tax for the state in which the employee is working, contact the other state. To determine if you are re-
quired to withhold Minnesota tax, complete the worksheet below.
Minnesota Residents Working Outside the United States 
If you employ a Minnesota resident who works outside the United States, you are required to withhold Minnesota tax on wages subject to U.S. 
federal income tax withholding. See “Form W-2 Wage Allocation” on page 12.
  Worksheet for Residents Working Outside Minnesota
  1. Enter the tax that would have been withheld if the employee  
    had performed the work in Minnesota (use Minnesota tax tables)  . .... ....... ..... ...... ...... ..... ..... ...... 1 
  2. Enter the tax you are withholding for the state in which the employee works  .. ...... ...... ..... ..... ...... ...... 2 
  3. If step 1 is more than step 2, subtract step 2 from step 1. Send this amount to the Minnesota Department of Revenue.. 3                   5
  If step 1 is less than step 2, do not withhold Minnesota income tax. Send the amount on step 2 to the state in which the employee is working.

Forms for Minnesota Withholding Tax
Employee’s Withholding Allowance Certificates
Form W-4MN, Minnesota Allowance/Exemption Certificate
All new employees must complete Form W-4MN to determine their Minnesota withholding allowances. If an employee completes a new 
federal Form W-4, they must also complete a Form W-4MN.
When to send us Form W-4MN copies 
Send us copies of Form W-4MN at the address provided on the form if any of these apply:
•  Your employees claim more than 10 Minnesota withholding allowances
•  The employee checked box A or B under Section 2, and you reasonably expect the employee’s wages to exceed $200 per week 
•  You believe your employees are not entitled to their number of allowances claimed
If an employee claims to be exempt from Minnesota withholding, they must provide you a new Form W-4MN each year.
If you are paying an employee for wages that are exempt from withholding, do not submit Form W-4MN to us.
Form W-4MN Penalties
We may assess an employee a $500 penalty if they knowingly file an incorrect Form W-4MN. 
We may assess an employer a $50 penalty for each Form W-4MN not filed with us when required.

Form W-4MNP, Minnesota Withholding Certificate for Pension and Annuity Payments
You must withhold Minnesota income tax from pension and annuity payments unless the recipient requests to not have tax withheld. Each 
pension or annuity recipient must complete Form W-4MNP. If a recipient receives payments or distributions from an employee deferred com-
pensation plan (such as a 401(k)), an individual retirement plan (IRA), or a commercial annuity, they should complete Form W-4MNP. The 
recipient may elect not to have Minnesota income tax withheld by completing section 2 of Form W-4MNP. 
How do I withhold tax on non-periodic distributions? 
It depends on whether or not the recipient has provided a Form W-4MNP or receives periodic payments.

If the recipient        And                            To determine withholding for the non-periodic payment
Has Form W-4MNP on file Also receives periodic         Use either Method 1 or Method 2.
                        payments
                                                       Method 1: Add the non-periodic distribution to the periodic payment, then 
                                                       determine withholding using the Minnesota Withholding Tax Tables.
                                                       Method 2: Use the tax tables to determine withholding on the periodic 
                                                       payment separately. Multiply the non-periodic distribution by 6.25% to 
                                                       determine withholding on the payment.
                        Does not receive periodic      See the worksheet on page 34. Use this worksheet to calculate withholding 
                        payments                       using an annual payment period for the distribution.
Does not have Form W-4MNP on file                      Have the recipient complete Form W-4MNP. Then, determine withholding 
                                                       based on whether or not they also receive periodic payments.
Use the withholding tables on pages 16-33 to determine how much to withhold. The withholding amount is determined as though the annuity 
was a wage payment.
If you use a computer to determine how much to withhold, use the formula on page 34.
The wage total entered on your withholding tax return should not include pension and annuity payments. However, the total amount withheld 
should include the tax withheld from pension and annuity payments as well as tax withheld from your employees’ wages.
Provide a federal Form 1099-R to the pension and annuity recipient at year-end showing payment and withholding amounts.
Keep all Forms W-4MNP with your records.

Report Federal Changes
If the IRS changes or audits your federal withholding tax return or you amend your federal return, and those changes affect wages reported 
on your Minnesota return, you must amend your Minnesota return.
File an amended Minnesota withholding tax return (see page 14) within 180 days after the IRS notifies you or after you file a federal 
amended return. 
If the changes do not affect your Minnesota return, you have 180 days to send us a letter of explanation. Send your letter and a copy of your 
amended federal return or the IRS correction notice to Minnesota Department of Revenue, Mail Station 5410, 600 N. Robert St., St. Paul 
MN 55146-5410.
If you fail to report federal changes as required, we may assess a penalty equal to 10% of any additional tax due.

6

Determine Amount to Withhold
Wages
Determine the Minnesota income tax withholding amount each time you pay wages to an employee. For details, see Withholding Fact Sheet 
9, Definition of Wages.
1. Use each employee’s total wages for the pay period before deducting any taxes. For nonresidents, use only the wages paid for work per-
  formed in Minnesota.
2. Use each employee’s Minnesota withholding allowances and marital status as shown on the employee’s Form W-4MN. 
3. Using the information from steps 1 and 2, determine the Minnesota income tax withholding from the tables on pages 16-33 of these 
  instructions. Use the appropriate table based on your employee’s marital status and how often you pay them. If you use a computer to 
  determine how much to withhold, use the formula on page 34.
Note: If your employees’ wages or withholding allowances change, or you change how often you pay them, the amount you withhold may 
also change.
Overtime, Commissions, Bonuses, and Other Supplemental Payments
Supplemental payments made to an employee separately from regular wages are subject to the 6.25% Minnesota withholding rate regardless 
of how many allowances employees claim. Multiply the supplemental payment by 6.25% (.0625) to calculate the Minnesota withholding 
amount. 
If you make supplemental payments to an employee at the same time you pay regular wages, and you list the two payments separately on 
your payroll records, choose Method 1 or Method 2 to determine how much to withhold:
• Method 1: Add the regular wages to the supplemental payment and use the tax tables to find how much to withhold from the total.
• Method 2: Use the tax tables to determine how much to withhold from the regular wages alone. Multiply the supplemental payment by 
  6.25% (.0625) to find how much to withhold from that payment.
If you do not list the regular wages and the supplemental payment separately on the employee’s payroll records, you must use Method 1.
Backup Withholding
Minnesota follows the federal provisions for backup withholding on payments for personal services. Personal services include work per-
formed for your business by a person who is not your employee. If the person performing services for you does not provide a Social Security 
or tax ID number, or if the number is incorrect, you must withhold tax equal to 9.85% (.0985) of the payments. If you do not, we may assess 
you the amount you should have withheld plus any penalties and interest.
Non-periodic Distributions
If the recipient is not receiving periodic payments, have them complete Form W-4MNP prior to the non-periodic distribution, to opt-out of 
Minnesota withholding or determine allowances for Minnesota withholding. Calculate the amount to withhold using an annual payment 
period for the distribution in the worksheet on page 34.
If you are making a non-periodic distribution to an individual who is already receiving periodic payments and the recipient had requested 
withholding on their periodic payments, use Method 1 or Method 2 to determine how much to withhold. If they requested no Minnesota in-
come tax withholding on periodic payments, request they complete a Form W-4MNP to determine withholding for the non-periodic distribu-
tion.
Method 1: Add the non-periodic distribution to the periodic payment and use the tax tables to find how much to withhold. 
Method 2: Use the tax tables to determine withholding on the periodic payment separately. Multiply the non-periodic distribution by 6.25% 
to find how much to withhold on this payment.

            Withholding Tax Calculator
   This tool can help you calculate Minnesota withholding tax on:
     •  Regular wages (employee payroll)
     •  Supplemental payments (overtime, commissions, and bonuses) 
     •  Payments made for personal services 
     •  Payments dated January 1, 2009, through the end of the current year

   To use the calculator, go to www.revenue.state.mn.us and enter withholding tax 
   calculator into the Search box.                                                                                                        7

Deposit Information
There are two deposit schedules — semiweekly or monthly — for determining when you deposit income tax withheld. Tax is considered 
withheld at the time you pay your employees, not when they perform the work. For example, if you paid an employee in January for work 
performed in December, the tax is considered withheld in January, not December. Your Minnesota deposit schedule is based on your federal 
deposit schedule and the amount of tax withheld.
When depositing tax, include all Minnesota income tax withheld from:
• Employees
• Corporate officers for services performed 
• Pensions and annuities

Deposit Schedules
Most employers are required to file withholding tax returns quarterly. Quarterly filers must deposit Minnesota tax according to their federal 
deposit schedule. 
Semiweekly Deposit Schedule 
You must deposit Minnesota withholding tax following a semiweekly schedule if both of these apply:
• The IRS requires you to deposit semiweekly
• You withheld more than $1,500 in Minnesota tax in the previous quarter 
If your payday is: 
•  Wednesday, Thursday, or Friday, your deposit is due the Wednesday after payday.
•  Saturday, Sunday, Monday, or Tuesday, your deposit is due the Friday after payday.
One-day Rule. Minnesota did not adopt the federal “one-day rule” for federal liabilities over $100,000. If you meet the federal one-day rule 
requirements, you can still deposit your Minnesota withholding tax according to your deposit schedule.
Monthly Deposit Schedule
You must deposit Minnesota withholding tax following a monthly schedule if both of these apply:
• The IRS requires you to deposit monthly
• You withheld more than $1,500 in Minnesota tax in the previous quarter 
Monthly deposits are due by the 15th day of the month. 
Deposit Schedule Exception
You may deposit the entire Minnesota tax withheld for the current quarter if both of these apply:
• You withheld $1,500 or less in Minnesota tax in the previous quarter
• You filed the previous quarter’s return on time
Quarterly deposits are due April 30, July 31, and October 31 of the current year and January 31 of the following year.
Deposits must be made electronically, if required, or postmarked by the U.S. Post Office (not by a postage meter) on or before the due date. 
If the deposit due date falls on a weekend or holiday, the due date is extended to the next business day. For details, visit our website and enter 
withholding tax due dates into the Search box. 
Annual Deposit Schedule
If you meet the requirements to be an annual filer (see page 9) and you withheld $500 or less in the prior calendar year, you may pay the 
entire amount of withholding on January 31 when the annual return is due. You must make deposits each time the total tax withheld exceeds 
$500 during the year. Deposits are due the last day of the month following the month in which amounts withheld exceed $500 (except De-
cember). 

Electronic Deposit Requirements
You must make your deposits electronically if at least one of these applies:
• You withheld a total of $10,000 or more in Minnesota income tax during the last 12-month period ending June 30
• You are required to electronically pay any other Minnesota business tax to the Minnesota Department of Revenue
• You use a payroll service company
If you’re required to pay business taxes electronically for one year, you must continue to do so for all future years.
If you do not deposit electronically when required, we will apply a 5% (.05) penalty to payments not made electronically, even if you make 
them on time. 

8

How to Make Deposits
Deposit Electronically
You can make deposits online using our e-Services system for electronic filing and payments. Go to our website at www.revenue.state.mn.us 
to log in to e-Services.
When paying electronically, you must use an account not associated with any foreign banks.
For more information, see Withholding Tax Help in e-Services.
Deposit by Check
If you are not required to deposit electronically, you may pay by check. You must mail your deposit with a personalized payment voucher. 
Go to our website and select Make a Payment under Businesses. Enter the required information and print the voucher. A personalized scan 
line will be printed at the bottom of the voucher using the information you provided. 
Your check authorizes us to make a one-time electronic fund transfer from your account. You will not receive your canceled check.
For additional payment methods, including ACH electronic payment, credit or debit card, and bank wire, see page 11.

File a Return
Are you a quarterly filer or an annual filer?
Return filing due dates differ depending on whether you are a quarterly filer or an annual filer. Most employers are quarterly filers. 
To qualify for annual filing, you must have a filing history of withholding $500 or less in the prior calendar year or meet other special criteria. 
To verify your filing status, contact us (see page 2 for contact information).

All Filers
When entering wages paid during the reporting period, enter the total gross wages and any other compensation subject to Minnesota income 
tax withholding (such as commissions, bonuses, the value of goods and services given in place of wages, and tips employees received and 
reported to you during the quarter). See “Form W-2 Wage Allocation” on page 12.
Also include:
•  Compensation paid to corporate officers for services performed
•  Wages for employees who completed Form MWR
•  Nontaxable contributions to retirement plans
Do not include federal Form 1099 income, pension payments, or annuity payments.

Quarterly Filers
You must file a return for all four quarters, even if you deposited all tax withheld or did not withhold tax during the quarter. Your quarterly 
returns are due April 30, July 31, and October 31 of the current year and January 31 of next year.
Use Worksheet A on page 10 to help file your quarterly returns. Make copies of the worksheet to use each quarter. 
Worksheet A
Line 1. Enter wages paid to employees during the quarter.
Line 2. Enter the total number of employees during the quarter. 
Line 3. Enter the total Minnesota income tax withheld during the quarter. Include income tax withheld from pension or annuity payments.
Seasonal Businesses
If you consistently withhold tax in the same quarters each calendar year (up to three, but not all four), you may qualify to deposit and 
file for only the quarters during which you pay wages. For more information and to determine if you qualify, go to our website and enter 
Withholding for Seasonal Businesses into the Search box. You may also call us at 651-282-9999 or 1-800-657-3594.

Annual Filers
Your annual return is due by January 31 each year. You will need to complete your W-2s and 1099s before filing your return (see “Forms W-2 
and 1099” on page 12). After they are complete, calculate the total state wages (see “All Filers” on this page).
Use Worksheet B on page 10 to help you prepare to file electronically.
Worksheet B
Line 1. Enter wages paid to employees during the year.
Line 2. Enter the total number of employees during the year.
Line 3. Enter the total Minnesota income tax withheld during the year. Include income tax withheld from pension or annuity payments.

                                                                                                                                                9

Worksheets

 TABLE A — Payroll Information       TABLE B — Deposit Information 
 Payroll Date Tax Withheld           Date                 Tax Deposited
                                                                                 
  TOTAL WITHHELD (enter on line 3)   TOTAL DEPOSITS (include on line 4)

Worksheet A (for quarterly filers only)
Quarterly return for period ending                      Minnesota Tax ID Number 

  1  Wages paid to employees during the quarter (see “All Filers” on page 9)  ... ....... ..... ..... ...... ..... 1 
  2  Total number of employees during the quarter  . ...... ....... ..... ..... ...... ..... ...... ...... ..... 2 
  3 Total Minnesota income tax withheld for the quarter (from Table A) ... ...... ..... ....... ..... ...... .... 3 
  4  Total deposits and credit (sum of Table B and any credit carried forward from prior quarter) ... ...... ..... . 4 
  5  Total amount due. Subtract line 4 from line 3. (If result is less than zero, go to line 6) ... ...... ...... ...... 5 
  6  If line 5 is less than zero, the system will carry the amount forward to the next quarter  
    unless you choose to have some or all of the amount refunded. Indicate your choice below:
    6a  Credit to carry forward:                     (include on line 4 of next quarter’s Worksheet A)
    6b  Credit to be refunded: 

Worksheet B (for annual filers only)
Annual return for                    (year)       Minnesota Tax ID Number 
  1  Wages paid to employees during the year (from Forms W-2)  . .... ...... ...... ..... ...... ...... ..... .. 1 
  2  Total number of employees during the year  ... ...... ..... ...... ...... ..... ...... ..... ...... ...... . 2 
  3 Total Minnesota income tax withheld for the year reported on Forms W-2 and 1099 (from Table A) . ..... .... 3 
  4  Total deposits and credit (sum of Table B and any credits carried forward from prior year) ... ...... ..... ... 4 
  5  Total amount due. Subtract line 4 from line 3. (If result is less than zero, go to line 6) ... ...... ...... ...... 5 
  6  If line 5 is less than zero, the system will carry the amount forward to the next year  
    unless you choose to have some or all of the amount to be refunded. Indicate your choice below:
    6a Credit to carry forward:                            (include on line 4 of next year’s Worksheet B)
    6b Credit to be refunded:                             

              Worksheets only

                  Do not submit

10

File Electronically
You must file Minnesota withholding tax returns electronically, including current, past-due, and amended returns. For more information, see 
Withholding Tax Help in e-Services.

What You Need
To file, you need these:
•  Your username and password
•  Your completed Worksheet A or B (page 10) for the period you are filing
•  Your bank’s nine-digit routing number and your bank account number (if you are making a payment with your return)
You must be registered for withholding tax for the period you wish to file. To register or update your business information, go to our 
website or contact Business Registration (see page 2 for contact information).

File by Internet 
Go to www.revenue.state.mn.us and log in to e-Services for Businesses. 

Pay the Balance Due
If you owe additional tax, you must pay it in one of these ways: 
Electronically with e-Services 
You can pay when you file your return. Follow the prompts on our e-Services system. You will need your bank’s routing number and your 
account number. When paying electronically, you must use an account not associated with any foreign banks. 
Note: If you pay electronically using e-Services, you can view a record of your payments. Access the I Want To menu and choose Manage 
payments and returns. 
If you currently have a debit filter on your bank account, you must let your bank know to add our ACH Company ID as an exception. The 
ACH Company ID is X416007162. If you do not add the number when required, your payment transaction will fail. 
Electronically by ACH Credit Method You may send us ACH payments through your financial institution. You authorize your bank to transfer 
funds to the state’s bank account. The bank must use ACH file formats, which are available on our website or by calling our office. Your 
financial institution may charge you for each transaction.
By Credit or Debit Card 
Go to www.revenue.state.mn.us and select Make a Payment under Businesses. A third party processes credit or debit card payments and 
charges a fee for this service.
Bank Wire
You can authorize a direct transfer from your bank account to the Minnesota Department of Revenue. For information on how to make a bank 
wire transfer, call us at 651-556-3003 or 1-800-657-3909.
By Paper Check 
If you are not required to pay electronically (see “Electronic Deposit Requirements” on page 8), you may pay by check. You must mail your 
payment with a personalized payment voucher.
Go to our website and select Make a Payment under Businesses. Enter the required information and print the voucher. A personalized scan 
line will be printed at the bottom of the voucher using the information you provided. 
Your check authorizes us to make a one-time electronic fund transfer from your account. You will not receive your canceled check. 

Forgot Your Password?
You can reset your password online from the e-Services login screen by selecting the Forgot Your Password? link.
You will need:
•  Your username
• Answer to your security question
• A new password that is 8 - 16 characters long that contains both numbers and letters
We will send an email with a link to reset your password.
                                                                                                                                         11

Manage Online Profile Information                                                               Report Business Changes or End  
Our e-Services system lets you:                                                                 A Withholding Tax Account
•  Update your web profile information
                                                                                                You must notify us if you change the 
•  Store your email address, phone number, and banking information                              name, address, or ownership of your 
•  Create access to your and other people’s accounts                                            business, close your business, or no 
                                                                                                longer have employees.
•  Add additional users with varying security, as well as request and approve third-party access
                                                                                                To update business information, log in 
Set Up and Manage Users                                                                         to e-Services or contact Business Regis-
There are two types of users in e-Services: e-Services Master and Account Manager. An           tration (see page 2).
e-Services Master can manage other users as well as file and pay for specific account types. An 
Account Manager can view, file, or pay for specific account types depending on the access level If the ownership or legal organization 
                                                                                                of your business changes and you are 
that an e-Services Master has set up for the user. 
                                                                                                required to apply for a new Federal 
e-Services access level options include:                                                        Employer Identification Number (FEIN), 
• File: Allows a user to view all information and file returns                                  you must register for a new Minnesota 
                                                                                                Tax ID Number.
• Pay: Allows a user to view all information and make payments
• View: Allows a user to view information but does not allow them to file or make payments      If you close or sell your business, you 
                                                                                                must file all withholding tax returns, 
• All Account Access: Allows a user total access to update the account, file, and make payments
                                                                                                including W-2s and 1099s, and pay any 
                                                                                                required withholding tax. 
Create Additional Logons for Users
For instructions on how to create additional logons for users, see Help in e-Services.

Two-Step Verification
Two-step verification adds a second layer of security to prevent unauthorized access to your account. You must enter a username, password, 
and a verification code we send you to log in to your account. For more information, go to our website and enter two-step verification into 
the Search box. 

Third-Party Access
Third-party access provides a secure and convenient way for users to manage accounts for other businesses. Both parties must be active in 
e-Services and work together to establish this access. First, a user must request third-party access from a customer. Second, the customer 
must approve or deny this access request. 
For more information, go to our website and enter third-party access into the Search box.

Forms W-2, 1099, and W-2c
Form W-2 
At the end of the calendar year, complete federal Form W-2 for each employee to whom you paid wages during the year. You must give W-2s 
to your employees by January 31 each year. If an employee stops working for you before the end of the calendar year and asks you in writing 
to provide the W-2 before January 31, you must provide it within 30 days after you receive the request.
You must submit W-2 information to us by January 31 each year. 
Form W-2 Wage Allocation
All wages earned by Minnesota residents (no matter where the work was physically performed) must be reported as wages allocable to 
Minnesota in box 16 of Form W-2. Wages earned by non-Minnesota residents for work physically performed in Minnesota are also allocable 
to Minnesota unless they are Michigan or North Dakota residents who provide you a properly completed Form MWR (see page 4).
When completing Form W-2 for employees, allocate to Minnesota all wages earned while working in Minnesota and wages earned as a 
Minnesota resident while working in another state. 
Note: If you have an active withholding tax account, you must send W-2 information even if there is no Minnesota withholding tax.
Form W-2 Filing Options
If you have a total of more than 10 forms (W-2s plus 1099s), you must electronically submit the information to us using e-Services.
e-Services system
• Key and Send (manually enter information)
• Simple File (spreadsheet saved as .txt or .csv file)
• EFW2 File (see www.ssa.gov for instructions)
For detailed information, see Withholding Fact Sheet 2, Submitting Form W-2 and W-2c Information.

12

Third-Party Payers of Sick Leave
Certain third-party payers of sick leave must file an annual report with us by February 28 of the year following the year the sick pay was paid. 
This requirement applies to third-party payers who withhold income tax and sent it to us under the third party’s withholding tax account, but 
then permit the employer to include the taxes withheld at the end of the year on Forms W-2 issued to the employee. 
The report must include:
• The employer name and identification number
• The names and identification numbers of employees who received sick pay
• The amount of sick pay which was paid during the year
• The amount of tax withheld from payments

Form 1099 and Other Federal Information Returns
Follow the federal requirements to issue Forms 1099 and other information returns (1098, W-2G, etc.) for payments other than wages you 
made to recipients during the year. You must give 1099s to recipients by January 31 each year. Enter “MN” in the “State” space and fill in the 
amount of Minnesota income tax withheld for that recipient during the year, if any. 
You must submit 1099 information that reported Minnesota withholding—and other federal information returns that report Minnesota 
withholding—to us by January 31 each year. 
Note: You must submit this information to us even if you participate in the Federal/State Combined program.

Form 1099 Filing Options
If you have a total of more than 10 forms (W-2s plus 1099s), you must electronically submit the information to us using e-Services.
e-Services system
• Key and Send (manually enter information)
• Simple File (spreadsheet saved as.txt or .csv file)
• IRS Publication 1220 Format (see www.irs.gov for instructions)
For detailed information, see Withholding Fact Sheet 2a, Submitting Form 1099 Information.
Paper Copies 
If you have 10 or fewer and are not required to submit your W-2 and 1099 information electronically, you may send paper copies. Mail to: 
Minnesota Department of Revenue 
Mail Station 1173 
600 N. Robert St.
St. Paul, MN 55146-1173 
To ensure accurate processing of your paper copies, you must use a separate envelope for each business with a different Minnesota Tax ID 
Number. Do not combine forms for multiple businesses in one envelope. 
If you submit W-2 and 1099 information using one of the electronic methods, you do not need to send us paper copies. 

Form W-2c
If you made an error on a W-2 you have already given an employee, complete and provide them a corrected federal Form W-2c. Then, submit 
the W-2c information to us using e-Services.
e-Services system
• Key and Send (manually enter information)
• EFW2c File (see www.ssa.gov for instructions)
For more information, see Withholding Fact Sheet 2, Submitting Form W-2 and W-2c Information.
Note: You may need to amend your withholding tax return for the period in which the error took place. For details on amending returns, see 
page 14. 
Recordkeeping
Keep all records of employment taxes for at least four years. These should be available for us to review. Your records should include copies of:
• Forms W-2
• Forms 1099
• Forms W-2c
• Payroll records

                                                                                                                                       13

Penalties and Interest
Late-payment penalty 
If you pay all or part of the tax after the due date, you must pay a penalty. The late-payment penalty applies to late deposits and late return 
payments, and it is based on the percentage of unpaid tax. If your payment is:
• 1 to 30 days late, the penalty is 5% (.05).
• 31 to 60 days late, the penalty is 10% (.1)
• More than 60 days late, the penalty is 15% (.15)

Late-filing penalty 
There is an additional 5% (.05) penalty on the unpaid tax if you file your return late.

Payment method 
There is a 5% (.05) penalty if you are required to make your withholding tax payments electronically and you pay by paper check.

Repeat penalty 
We may assess an additional 25% (0.25) penalty if you repeatedly file and pay late. 

Extended delinquency penalty 
There is a 5% (.05) or $100 penalty, whichever is greater, for failure to file a withholding tax return within 30 days after we give a written 
demand.

W-2 and information return penalties
There is a $50 penalty each time you:
•  Do not provide a W-2 or information return to your recipients
•  Do not provide a W-2 or information return to us
• Do not submit a W-2 or information return electronically when required (see page 12 for electronic filing requirements)
•  Provide a false or fraudulent W-2 or information return
•  Refuse to provide all information required on the forms
The total W-2 and information return penalties assessed cannot exceed $25,000 per year.

Interest 
You must pay interest on both the amount you send in late and the penalty. The 2023 interest rate is 5% (.05).
To calculate how much interest you owe, use the formula below:
Interest = (tax + penalty) x # of days late x interest rate ÷ 365

Amend a Return
If you made an error on a withholding tax return you filed, you must amend (change) your return to correct the error using e-Services.  
You must file an amended return for each return requiring an adjustment. You must file an amended return if you:
• Reported incorrect figures for wages paid
• Reported an incorrect number of employees
• Reported an incorrect amount of tax withheld for the period
You must also enter contact information and a detailed explanation of why you are amending the return.
For additional information, see Withholding Tax Help in e-Services. 
Note: You must send us Forms W-2c and any corrected Forms 1099 with Minnesota withholding. For more information, see page 13.

14

2023

Minnesota

Withholding

Tax Tables

Use the tables on these pages to determine how much to withhold from 
your employees’ paychecks.
There are separate tables for employees paid:
•  Every day 
•  Once a week
•  Every two weeks
•  Twice a month
•  Once a month
For each type of payroll period, there is one table for single employees and 
one table for married employees. Use the table that matches each employ-
ee’s marital status and payroll-period type.
If you use a computer to determine how much to withhold, see page 34 for 
the formula to set up your program.

                                                                             15

Single employees paid every day

If the employee’s     Number of withholding allowances
wages are             0  1     2                      3         4           5  6  7  8  9  10 or more
at least but less than The amount to withhold (in whole dollars)
  0               24  0  0     0                      0         0           0  0  0  0  0  0
  24              28  1  0     0                      0         0           0  0  0  0  0  0
  28              32  1  0     0                      0         0           0  0  0  0  0  0
  32              36  1  0     0                      0         0           0  0  0  0  0  0
  36              40  1  1     0                      0         0           0  0  0  0  0  0
  40              44  2  1     0                      0         0           0  0  0  0  0  0
  44              48  2  1     0                      0         0           0  0  0  0  0  0
  48              52  2  1     1                      0         0           0  0  0  0  0  0
  52              56  2  2     1                      0         0           0  0  0  0  0  0
  56              60  2  2     1                      0         0           0  0  0  0  0  0
  60              64  3  2     1                      1         0           0  0  0  0  0  0
  64              68  3  2     1                      1         0           0  0  0  0  0  0
  68              72  3  2     2                      1         0           0  0  0  0  0  0
  72              76  3  3     2                      1         0           0  0  0  0  0  0
  76              80  4  3     2                      1         1           0  0  0  0  0  0
  80              84  4  3     2                      2         1           0  0  0  0  0  0
  84              88  4  3     3                      2         1           0  0  0  0  0  0
  88              92  4  3     3                      2         1           1  0  0  0  0  0
  92              96  4  4     3                      2         2           1  0  0  0  0  0
  96              100 5  4     3                      2         2           1  0  0  0  0  0
  100             104 5  4     3                      3         2           1  1  0  0  0  0
  104             108 5  4     4                      3         2           1  1  0  0  0  0
  108             112 5  5     4                      3         2           2  1  0  0  0  0
  112             116 6  5     4                      3         3           2  1  0  0  0  0
  116             120 6  5     4                      4         3           2  1  1  0  0  0
  120             124 6  5     4                      4         3           2  2  1  0  0  0
  124             128 7  6     5                      4         3           3  2  1  0  0  0
  128             132 7  6     5                      4         3           3  2  1  1  0  0
  132             136 7  6     5                      4         4           3  2  2  1  0  0
  136             140 7  6     6                      5         4           3  2  2  1  0  0
  140             144 8  7     6                      5         4           3  3  2  1  1  0
  144             148 8  7     6                      5         4           4  3  2  1  1  0
  148             152 8  7     6                      5         5           4  3  2  2  1  0
  152             156 8  8     7                      6         5           4  3  3  2  1  0
  156             160 9  8     7                      6         5           4  4  3  2  1  1
6.80% OF THE EXCESS OVER $160 PLUS (round total to the nearest whole dollar)
  160             286 9  8     7                      6         5           4  4  3  2  2  1
7.85% OF THE EXCESS OVER $286 PLUS (round total to the nearest whole dollar)
  286             521 17 17    16                     15        14          13 12 11 10 9  8
9.85% OF THE EXCESS OVER $521 PLUS (round total to the nearest whole dollar)
  521     and over    36 35    34                     33        32          31 30 29 28 26 25

16

Married employees paid every day

If the employee’s         Number of withholding allowances                         Number of withholding allowances     If the employee’s 
wages are10 or more 9     8  0  7  1 6  2 5                3               4  4  3  5  2  6 1 7 0                   8        9 wages are10 or 
                                                                              but less than The amount to withhold (in whole dollars)  at leastmore
at least0   but less 0    The amount to withhold (in whole dollars)0 0 0 0 0     0     0  0   0                     24                0
            than
0                   0     0     0    0    0                                0     0     0  0   1                     28                24
          0            48    0     0    0                  0                  0     0     0   0                     0        0           0
0                   0     0     0    0    0                                0     0     0  0   1                     32                28
   48                  52    1     0    0                  0                  0     0     0   0                     0        0           0
0                   0     0     0    0    0                                0     0     0  0   1                     36                32
   52                  56    1     0    0                  0                  0     0     0   0                     0        0           0
0                   0     0     0    0    0                                0     0     0  1   1                     40                36
   56                  60    1     0    0                  0                  0     0     0   0                     0        0           0
0                   0     0     0    0    0                                0     0     0  1   2                     44                40
   60                  64    1     1    0                  0                  0     0     0   0                     0        0           0
0                   0     0     0    0    0                                0     0     0  1   2                     48                44
   64                  68    2     1    0                  0                  0     0     0   0                     0        0           0
0                   0     0     0    0    0                                0     0     1  1   2                     52                48
   68                  72    2     1    0                  0                  0     0     0   0                     0        0           0
0                   0     0     0    0    0                                0     0     1  2   2                     56                52
   72                  76    2     1    1                  0                  0     0     0   0                     0        0           0
0                   0     0     0    0    0                                0     0     1  2   2                     60                56
   76                  80    2     1    1                  0                  0     0     0   0                     0        0           0
0                   0     0     0    0    0                                0     1     1  2   3                     64                60
   80                  84    2     2    1                  0                  0     0     0   0                     0        0           0
0                   0     0     0    0    0                                0     1     1  2   3                     68                64
   84                  88    3     2    1                  0                  0     0     0   0                     0        0           0
0                   0     0     0    0    0                                0     1     2  2   3                     72                68
   88                  92    3     2    1                  1                  0     0     0   0                     0        0           0
0                   0     0     0    0    0                                0     1     2  3   3                     76                72
   92                  96    3     2    2                  1                  0     0     0   0                     0        0           0
0                   0     0     0    0    0                                1     1     2  3     4                   80                76
   96                 100    3     3    2                  1                  0     0     0   0                     0        0           0
0                   0     0     0    0    0                                1     2     2  3     4                   84                80
  100                 104    3     3    2                  1                  1     0     0   0                     0        0           0
0                   0     0     0    0    0                                1     2     3  3     4                   88                84
  104                 108    4     3    2                  2                  1     0     0   0                     0        0           0
0                   0     0     0    0    1                                1     2     3  3     4                   92                88
  108                 112    4     3    2                  2                  1     0     0   0                     0        0           0
0                   0     0     0    0    1                                2     2     3  4     4                   96                92
  112                 116    4     3    3                  2                  1     1     0   0                     0        0           0
0                   0     0     0    0    1                                2     2     3  4     5                   100               96
  116                 120    4     4    3                  2                  1     1     0   0                     0        0           0
0                   0     0     0    1    1                                2     3     3  4     5                   104               100
  120                 124    5     4    3                  2                  2     1     0   0                     0        0           0
0                   0     0     0    1    1                                2     3     4  4      5                  108               104
  124                 128    5     4    3                  3                  2     1     0   0                     0        0           0
0                   0     0     0    1    2                                2     3     4  5      5                  112               108
  128                 132    5     4    4                  3                  2     1     1   0                     0        0           0
0                   0     0     0    1    2                                3     3     4  5      6                  116               112
  132                 136    5     4    4                  3                  2     2     1   0                     0        0           0
0                   0     0     1    1    2                                3     4     4  5      6                  120               116
  136                 140    5     5    4                  3                  3     2     1   0                     0        0           0
0                   0     0     1    2    2                                3     4     4  5      6                  124               120
  140                 144    6     5    4                  3                  3     2     1   1                     0        0           0
0                   0     0     1    2    3                                3     4     5  6      7                  128               124
  144                 148    6     5    4                  4                  3     2     2   1                     0        0           0
0                   0     1     1    2    3                                3     4     5  6      7                  132               128
  148                 152    6     5    5                  4                  3     2     2   1                     0        0           0
0                   0     1     2    2    3                                4     4     5  6      7                  136               132
  152                 156    6     6    5                  4                  3     3     2   1                     1        0           0
0                   0     1     2    2    3                                4     5     6  6      7                  140               136
  156                 160    6     6    5                  4                  4     3     2   1                     1        0           0
0                   1     1     2    3    3                                4     5     6  7   8                     144               140
6.80 PERCENT OF THE EXCESS OVER $160 PLUS (round total to the nearest whole dollar)
0                   1     1     2    3    4                                4     5     6  7   8                     148               144
  160                 522    7     6    5                  4                  4     3     2   2                     1        0           0
0                   1     2     2    3    4                                5     5     6  7   8                     152               148
7.85 PERCENT OF THE EXCESS OVER $522 PLUS (round total to the nearest whole dollar)
0                   1     2     3    3    4                                5     6     7  8   8                     156               152
  522                 884    31   30   29                  29                 28    27    26  25   24                   23               22
1                   1     2     3    4    4                                5     6     7  8   9                     160               156
9.85 PERCENT OF THE EXCESS OVER $884 PLUS (round total to the nearest whole dollar)
                                                           6.80% OF THE EXCESS OVER $160 PLUS (round total to the nearest whole dollar)
  884       and over         60   59   58                  57                 55    54    53  52   51                   50               49
1                   2     2     3    4    4                                5     6     7  8   9                     286               160
                                                           7.85% OF THE EXCESS OVER $286 PLUS (round total to the nearest whole dollar)
8                   9     10    11   12   13                               14    15    16 17  17                    521               286
                                                           9.85% OF THE EXCESS OVER $521 PLUS (round total to the nearest whole dollar)
25                  26    28    29   30   31                               32    33    34 35  36                    and over          521

                                                                                                                                         17

Single employees paid once a week
If the employee’s     Number of withholding allowances
wages are             0  1  2                         3         4  5 6 7 8 9 10 or more
at least but less than The amount to withhold (in whole dollars)
  0               90  0  0       0                    0         0  0 0 0 0 0 0
  90              100 1  0       0                    0         0  0 0 0 0 0 0
  100             110 1  0       0                    0         0  0 0 0 0 0 0
  110             120 2  0       0                    0         0  0 0 0 0 0 0
  120             130 2  0       0                    0         0  0 0 0 0 0 0
  130             140 3  0       0                    0         0  0 0 0 0 0 0
  140             150 3  0       0                    0         0  0 0 0 0 0 0
  150             160 4  0       0                    0         0  0 0 0 0 0 0
  160             170 4  0       0                    0         0  0 0 0 0 0 0
  170             180 5  0       0                    0         0  0 0 0 0 0 0
  180             190 6  1       0                    0         0  0 0 0 0 0 0
  190             200 6  1       0                    0         0  0 0 0 0 0 0
  200             210 7  2       0                    0         0  0 0 0 0 0 0
  210             220 7  2       0                    0         0  0 0 0 0 0 0
  220             230 8  3       0                    0         0  0 0 0 0 0 0
  230             240 8  3       0                    0         0  0 0 0 0 0 0
  240             250 9  4       0                    0         0  0 0 0 0 0 0
  250             260 9  4       0                    0         0  0 0 0 0 0 0
  260             270 10 5       0                    0         0  0 0 0 0 0 0
  270             280 10 5       0                    0         0  0 0 0 0 0 0
  280             290 11 6       1                    0         0  0 0 0 0 0 0
  290             300 11 6       2                    0         0  0 0 0 0 0 0
  300             310 12 7       2                    0         0  0 0 0 0 0 0
  310             320 13 8       3                    0         0  0 0 0 0 0 0
  320             330 13 8       3                    0         0  0 0 0 0 0 0
  330             340 14 9       4                    0         0  0 0 0 0 0 0
  340             350 14 9       4                    0         0  0 0 0 0 0 0
  350             360 15 10      5                    0         0  0 0 0 0 0 0
  360             370 15 10      5                    0         0  0 0 0 0 0 0
  370             380 16 11      6                    1         0  0 0 0 0 0 0
  380             390 16 11      6                    1         0  0 0 0 0 0 0
  390             400 17 12      7                    2         0  0 0 0 0 0 0
  400             410 17 12      7                    3         0  0 0 0 0 0 0
  410             420 18 13      8                    3         0  0 0 0 0 0 0
  420             430 18 13      9                    4         0  0 0 0 0 0 0
  430             440 19 14      9                    4         0  0 0 0 0 0 0
  440             450 19 15 10                        5         0  0 0 0 0 0 0
  450             460 20 15 10                        5         0  0 0 0 0 0 0
  460             470 21 16 11                        6         1  0 0 0 0 0 0
  470             480 21 16 11                        6         1  0 0 0 0 0 0
  480             490 22 17 12                        7         2  0 0 0 0 0 0
  490             500 22 17 12                        7         2  0 0 0 0 0 0
  500             510 23 18 13                        8         3  0 0 0 0 0 0
  510             520 23 18 13                        8         3  0 0 0 0 0 0
  520             530 24 19 14                        9         4  0 0 0 0 0 0
  530             540 24 19 14                        9         5  0 0 0 0 0 0
  540             550 25 20 15                        10        5  0 0 0 0 0 0
  550             560 25 20 15                        11        6  1 0 0 0 0 0
  560             570 26 21 16                        11        6  1 0 0 0 0 0
  570             580 26 21 17                        12        7  2 0 0 0 0 0
  580             590 27 22 17                        12        7  2 0 0 0 0 0
  590             600 27 23 18                        13        8  3 0 0 0 0 0
  600             610 28 23 18                        13        8  3 0 0 0 0 0
  610             620 29 24 19                        14        9  4 0 0 0 0 0
  620             630 29 24 19                        14        9  4 0 0 0 0 0
  630             640 30 25 20                        15        10 5 0 0 0 0 0
  640             650 30 25 20                        15        10 5 1 0 0 0 0
  650             660 31 26 21                        16        11 6 1 0 0 0 0
  660             670 31 26 21                        16        11 7 2 0 0 0 0
18

Single employees paid once a week
  If the employee’s             Number of withholding allowances             Number of withholding allowances                If the employee’s 
9 10 or morewages are 8         07   1 6  25                     34    43    52                           61    70    8      9 10 or morewages are
  at least but less than The amount to withhold (in whole dollars)     but less than The amount to withhold (in whole dollars)   at least
0 670      0          6800      320  270  220                    170   120   07                           20    00    900    0   0             0
0 680      0          6900      330  270  220                    170   130   08                           30    10    1000   0   90            0
0 690      0          7000      330  280  230                    180   130   08                           30    10    1100   0   100           0
0 700      0          7100      340  280  230                    190   140   09                           40    20    1200   0   110           0
0 710      0          7200      350  290  240                    190   140   09                           40    20    1300   0   120           0
0 720      0          7300      350  300  250                    200   150   100                          50    30    1400   0   130           0
0 730      0          7400      360  300  250                    200   150   100                          50    30    1500   0   140           0
0 740      0          7500      370  310  260                    210   160   110                          60    41    1600   0   150           0
0 750      0          7600      370  310  260                    210   160   110                          60    41    1700   0   160           0
0 760      0          7700      380  320  270                    220   170   120                          70    52    1800   0   170           0
0 770      0          7800      390  330  270                    220   170   120                          71    63    1900   0   180           0
0 780      0          7900      390  330  280                    230   180   130                          81    63    2000   0   190           0
0 790      0          8000      400  340  280                    230   180   130                          92    74    2100   0   200           0
0 800      0          8100      410  350  290                    240   190   140                          92    74    2200   0   210           0
0 810      0          8200      420  350  290                    240   200   150                          103   85    2300   0   220           0
0 820      0          8300      420  360  300                    250   200   150                          103   85    2400   0   230           0
0 830      0          8400      430  370  300                    260   210   160                          114   96    2501   0   240           0
0 840      0          8500      440  370  310                    260   210   160                          114   96    2601   0   250           0
0 850      0          8600      440  380  320                    270   220   170                          125   107   2702   0   260           0
0 860      0          8700      450  390  320                    270   220   170                          125   107   2802   0   270           0
0 870      0          8800      460  390  330                    280   230   181                          136   118   2903   0   280           0
0 880      0          8900      460  400  340                    280   230   182                          136   118   3003   0   290           0
0 890      0          9000      470  410  340                    290   240   192                          147   129   3104   0   300           0
0 900      0          9100      480  410  350                    290   240   193                          148   1013  3205   0   310           0
0 910      0          9200      480  420  360                    300   250   203                          158   1013  3305   0   320           0
0 920      0          9300      490  430  360                    300   250   204                          169   1114  3406   1   330           0
0 930      0          9400      500  430  370                    310   260   214                          169   1114  3506   1   340           0
0 940      0          9500      500  440  380                    320   260   225                          1710  1215  3607   2   350           0
0 950      0          9600      510  450  380                    320   270   225                          1710  1215  3707   2   360           0
0 960      0          9700      520  450  390                    330   281   236                          1811  1316  3808   3   370           0
0 970      0          9800      520  460  400                    340   281   236                          1811  1316  3908   3   380           0
0 980      0          9900      530  470  410                    340   292   247                          1912  1417  4009   4   390           0
0 990      0          10000     540  470  410                    350   293   247                          1912  1417  4109   4   400           0
0 1,000    0          1,0100    540  480  420                    360   303   258                          2013  1518  10420  5   410           0
0 1,010    0          1,0200    550  490  430                    360   304   259                          2013  1518  10430  6   420           1
0 1,020    0          1,0300    560  500  430                    370   314   269                          2114  1619  11440  6   430           1
0 1,030    0          1,0400    560  500  440                    380   315   2610                         2115  1619  12450  7   440           2
0 1,040    0          1,0500    570  510  450                    380   325   2710                         2215  1720  12460  7   450           2
0 1,050    0          1,0600    580  520  450                    391   336   2711                         2216  1821  13470  8   460           3
0 1,060    0          1,0700    590  520  460                    401   336   2811                         2316  1821  13480  8   470           3
0 1,070    0          1,0800    590  530  470                    402   347   2812                         2417  1922  14490  9   480           4
0 1,080    0          1,0900    600  540  470                    412   357   2912                         2417  1922  14500  9   490           4
0 1,090    0          1,1000    610  540  480                    423   358   3013                         2518  2023  15510  10  500           5
0 1,100    0          1,1100    610  550  490                    423   368   3013                         2518  2023  15520  10  510           5
0 1,110    0          1,1200    620  560  490                    434   379   3114                         2619  2124  16530  11  520           6
0 1,120    0          1,1300    630  560  500                    445   379   3114                         2619  2124  16540  11  530           6
0 1,130    0          1,1400    630  570  510                    445   3810  3215                         2720  2225  17550  12  540           7
0 1,140    0          1,1500    640  580  511                    456   3911  3315                         2720  2225  17560  12  550           8
0 1,150    0          1,1600    650  580  521                    466   4011  3316                         2821  2326  18570  13  560           8
0 1,160    0          1,1700    650  590  532                    467   4012  3417                         2821  2326  18580  14  570           9
0 1,170    0          1,1800    660  600  532                    477   4112  3517                         2922  2427  19590  14  580           9
0 1,180    0          1,1900    670  600  543                    488   4213  3518                         2923  2427  20600  15  590           10
0 6.80 PERCENT OF THE EXCESS OVER $1,190 PLUS (round total to the nearest whole dollar)0 0 0 0 3 8 13 18  23    28    610        600
0 1,190    0          1,9800    670  610  544                    489   4214  3619                         3024  2529  20620  15  610           10
0 7.85 PERCENT OF THE EXCESS OVER $1,980 PLUS (round total to the nearest whole dollar)0 0 0 0 4 9 14 19  24    29    630        620
0 1,980    0          3,6070    1210 1140 1085                   10210 9615  8920                         8325  7730  71640  64  630           58
0 9.85 PERCENT OF THE EXCESS OVER $3,607 PLUS (round total to the nearest whole dollar)0 0 0 1 5 10 15 20 25    30    650        640
0 3,607    0          and over0 2480 2411 2346                   22711 21916 21221                        20526 19831 190660 183 650   176
0          0          0         0    2    7                      11    16    21                           26    31    670        660
                                                                                                                                     19

Married employees paid once a week

If the employee’s Number of withholding allowances
wages are         0  1  2                         3        4 5 6 7 8 9 10 or more
at      but less  The amount to withhold (in whole dollars)
least   than
      0     260   0  0  0                         0        0 0 0 0 0 0 0
   260      270   1  0  0                         0        0 0 0 0 0 0 0
   270      280   1  0  0                         0        0 0 0 0 0 0 0
   280      290   2  0  0                         0        0 0 0 0 0 0 0
   290      300   2  0  0                         0        0 0 0 0 0 0 0
   300      310   3  0  0                         0        0 0 0 0 0 0 0
   310      320   3  0  0                         0        0 0 0 0 0 0 0
   320      330   4  0  0                         0        0 0 0 0 0 0 0
   330      340   4  0  0                         0        0 0 0 0 0 0 0
   340      350   5  0  0                         0        0 0 0 0 0 0 0
   350      360   5  0  0                         0        0 0 0 0 0 0 0
   360      370   6  1  0                         0        0 0 0 0 0 0 0
   370      380   6  1  0                         0        0 0 0 0 0 0 0
   380      390   7  2  0                         0        0 0 0 0 0 0 0
   390      400   8  3  0                         0        0 0 0 0 0 0 0
   400      410   8  3  0                         0        0 0 0 0 0 0 0
   410      420   9  4  0                         0        0 0 0 0 0 0 0
   420      430   9  4  0                         0        0 0 0 0 0 0 0
   430      440   10 5  0                         0        0 0 0 0 0 0 0
   440      450   10 5  0                         0        0 0 0 0 0 0 0
   450      460   11 6  1                         0        0 0 0 0 0 0 0
   460      470   11 6  1                         0        0 0 0 0 0 0 0
   470      480   12 7  2                         0        0 0 0 0 0 0 0
   480      490   12 7  2                         0        0 0 0 0 0 0 0
   490      500   13 8  3                         0        0 0 0 0 0 0 0
   500      510   13 8  4                         0        0 0 0 0 0 0 0
   510      520   14 9  4                         0        0 0 0 0 0 0 0
   520      530   14 10 5                         0        0 0 0 0 0 0 0
   530      540   15 10 5                         0        0 0 0 0 0 0 0
   540      550   16 11 6                         1        0 0 0 0 0 0 0
   550      560   16 11 6                         1        0 0 0 0 0 0 0
   560      570   17 12 7                         2        0 0 0 0 0 0 0
   570      580   17 12 7                         2        0 0 0 0 0 0 0
   580      590   18 13 8                         3        0 0 0 0 0 0 0
   590      600   18 13 8                         3        0 0 0 0 0 0 0
   600      610   19 14 9                         4        0 0 0 0 0 0 0
   610      620   19 14 9                         4        0 0 0 0 0 0 0
   620      630   20 15 10                        5        0 0 0 0 0 0 0
   630      640   20 15 10                        6        1 0 0 0 0 0 0
   640      650   21 16 11                        6        1 0 0 0 0 0 0
   650      660   21 16 12                        7        2 0 0 0 0 0 0
   660      670   22 17 12                        7        2 0 0 0 0 0 0
   670      680   22 18 13                        8        3 0 0 0 0 0 0
   680      690   23 18 13                        8        3 0 0 0 0 0 0
   690      700   24 19 14                        9        4 0 0 0 0 0 0
   700      710   24 19 14                        9        4 0 0 0 0 0 0
   710      720   25 20 15                        10       5 0 0 0 0 0 0
   720      730   25 20 15                        10       5 0 0 0 0 0 0
   730      740   26 21 16                        11       6 1 0 0 0 0 0
   740      750   26 21 16                        11       6 2 0 0 0 0 0

20

Married employees paid once a week

If the employee’s Number of withholding allowances
wages are         0   1   2                       3        4   5                     6 7   8   9   10 or more
at     but less   The amount to withhold (in whole dollars)
least  than
   750     760    27  22  17                      12       7   2                     0 0   0   0   0
   760     770    27  22  17                      12       8   3                     0 0   0   0   0
   770     780    28  23  18                      13       8   3                     0 0   0   0   0
   780     790    28  23  18                      14       9   4                     0 0   0   0   0
   790     800    29  24  19                      14       9   4                     0 0   0   0   0
   800     810    29  24  20                      15       10  5                     0 0   0   0   0
   810     820    30  25  20                      15       10  5                     0 0   0   0   0
   820     830    31  26  21                      16       11  6                     1 0   0   0   0
   830     840    31  26  21                      16       11  6                     1 0   0   0   0
   840     850    32  27  22                      17       12  7                     2 0   0   0   0
   850     860    32  27  22                      17       12  7                     2 0   0   0   0
   860     870    33  28  23                      18       13  8                     3 0   0   0   0
   870     880    33  28  23                      18       13  8                     4 0   0   0   0
   880     890    34  29  24                      19       14  9                     4 0   0   0   0
   890     900    34  29  24                      19       14  10                    5 0   0   0   0
   900     910    35  30  25                      20       15  10                    5 0   0   0   0
   910     920    35  30  25                      21       16  11                    6 1   0   0   0
   920     930    36  31  26                      21       16  11                    6 1   0   0   0
   930     940    36  31  27                      22       17  12                    7 2   0   0     0
   940     950    37  32  27                      22       17  12                    7 2   0   0     0
   950     960    37  33  28                      23       18  13                    8 3   0   0     0
   960     970    38  33  28                      23       18  13                    8 3   0   0     0
   970     980    39  34  29                      24       19  14                    9 4   0   0     0
   980     990    39  34  29                      24       19  14                    9 4   0   0     0
   990     1,000  40  35  30                      25       20  15  10                  5   0   0     0
1,000      1,010  40  35  30                      25       20  15  11                  6   1   0     0
1,010      1,020  41  36  31                      26       21  16  11                  6   1   0     0
1,020      1,030  41  36  31                      26       21  17  12                  7   2   0     0
1,030      1,040  42  37  32                      27       22  17  12                  7   2   0     0
1,040      1,050  42  37  32                      27       23  18  13                  8   3   0   0
1,050      1,060  43  38  33                      28       23  18  13                  8   3   0   0
1,060      1,070  43  38  33                      29       24  19  14                  9   4   0   0
1,070      1,080  44  39  34                      29       24  19  14                  9   4   0   0
1,080      1,090  44  39  35                      30       25  20  15                  10  5   0   0
1,090      1,100  45  40  35                      30       25  20  15                  10  5   1   0
1,100      1,110  46  41  36                      31       26  21  16                  11  6   1   0
1,110      1,120  46  41  36                      31       26  21  16                  11  7   2   0
1,120      1,130  47  42  37                      32       27  22  17                  12  7   2   0
1,130      1,140  48  42  37                      32       27  22  17                  13  8   3   0
1,140      1,150  48  43  38                      33       28  23  18                  13  8   3   0
1,150      1,160  49  43  38                      33       28  23  19                  14  9   4   0
1,160      1,170  50  44  39                      34       29  24  19                  14  9   4   0
1,170      1,180  50  44  39                      34       29  25  20                  15  10  5   0
1,180      1,190  51  45  40                      35       30  25  20                  15  10  5   0
6.80 PERCENT OF THE EXCESS OVER $1,190 PLUS (round total to the nearest whole dollar)
1,190      3,613  51  45  40                      35       30  25  20                  15  11  6   1
7.85 PERCENT OF THE EXCESS OVER $3,613 PLUS (round total to the nearest whole dollar)
3,613      6,120  216 210 204                     197      191 185 178                 172 166 160 153
9.85 PERCENT OF THE EXCESS OVER $6,120 PLUS (round total to the nearest whole dollar)
6,120  and over   413 406 398                     391      384 377 369                 362 355 348 340

                                                                                                   21

Single employees paid every two weeks

If the employee’s wages  Number of withholding allowances
are            0  1  2                                   3        4  5  6 7 8 9 10 or more
at least but less than The amount to withhold (in whole dollars)
    0    180   0  0  0                                   0        0  0  0 0 0 0 0
    180  200   1  0  0                                   0        0  0  0 0 0 0 0
    200  220   3  0  0                                   0        0  0  0 0 0 0 0
    220  240   4  0  0                                   0        0  0  0 0 0 0 0
    240  260   5  0  0                                   0        0  0  0 0 0 0 0
    260  280   6  0  0                                   0        0  0  0 0 0 0 0
    280  300   7  0  0                                   0        0  0  0 0 0 0 0
    300  320   8  0  0                                   0        0  0  0 0 0 0 0
    320  340   9  0  0                                   0        0  0  0 0 0 0 0
    340  360   10 0  0                                   0        0  0  0 0 0 0 0
    360  380   11 1  0                                   0        0  0  0 0 0 0 0
    380  400   12 2  0                                   0        0  0  0 0 0 0 0
    400  420   13 3  0                                   0        0  0  0 0 0 0 0
    420  440   14 4  0                                   0        0  0  0 0 0 0 0
    440  460   15 6  0                                   0        0  0  0 0 0 0 0
    460  480   16 7  0                                   0        0  0  0 0 0 0 0
    480  500   18 8  0                                   0        0  0  0 0 0 0 0
    500  520   19 9  0                                   0        0  0  0 0 0 0 0
    520  540   20 10 0                                   0        0  0  0 0 0 0 0
    540  560   21 11 1                                   0        0  0  0 0 0 0 0
    560  580   22 12 2                                   0        0  0  0 0 0 0 0
    580  600   23 13 3                                   0        0  0  0 0 0 0 0
    600  620   24 14 4                                          0 0  0  0 0 0 0 0
    620  640   25 15 5                                          0 0  0  0 0 0 0 0
    640  660   26 16 6                                          0 0  0  0 0 0 0 0
    660  680   27 17 7                                          0 0  0  0 0 0 0 0
    680  700   28 18 8                                          0 0  0  0 0 0 0 0
    700  720   29 19 10                                         0 0  0  0 0 0 0 0
    720  740   30 20 11                                         1 0  0  0 0 0 0 0
    740  760   31 22 12                                         2 0  0  0 0 0 0 0
    760  780   33 23 13                                  3        0  0  0 0 0 0 0
    780  800   34 24 14                                  4        0  0  0 0 0 0 0
    800  820   35 25 15                                  5        0  0  0 0 0 0 0
    820  840   36 26 16                                  6        0  0  0 0 0 0 0
    840  860   37 27 17                                  7        0  0  0 0 0 0 0
    860  880   38 28 18                                  8        0  0  0 0 0 0 0
    880  900   39 29 19                                  9        0  0  0 0 0 0 0
    900  920   40 30 20                                  10       0  0  0 0 0 0 0
    920  940   41 31 21                                  11       2  0  0 0 0 0 0
    940  960   42 32 22                                  13       3  0  0 0 0 0 0
    960  980   43 33 23                                  14       4  0  0 0 0 0 0
    980  1,000 44 34 25                                  15       5  0  0 0 0 0 0
  1,000  1,020 45 35 26                                  16       6  0  0 0 0 0 0
  1,020  1,040 46 37 27                                  17       7  0  0 0 0 0 0
  1,040  1,060 47 38 28                                  18       8  0  0 0 0 0 0
  1,060  1,080 49 39 29                                  19       9  0  0 0 0 0 0
  1,080  1,100 50 40 30                                  20       10 0  0 0 0 0 0
  1,100  1,120 51 41 31                                  21       11 1  0 0 0 0 0
  1,120  1,140 52 42 32                                  22       12 2  0 0 0 0 0
  1,140  1,160 53 43 33                                  23       13 3  0 0 0 0 0
  1,160  1,180 54 44 34                                  24       14 5  0 0 0 0 0
  1,180  1,200 55 45 35                                  25       15 6  0 0 0 0 0
  1,200  1,220 56 46 36                                  26       17 7  0 0 0 0 0
  1,220  1,240 57 47 37                                  27       18 8  0 0 0 0 0
  1,240  1,260 58 48 38                                  29       19 9  0 0 0 0 0
  1,260  1,280 59 49 39                                  30       20 10 0 0 0 0 0
  1,280  1,300 60 50 41                                  31       21 11 1 0 0 0 0
  1,300  1,320 61 52 42                                  32       22 12 2 0 0 0 0
  1,320  1,340 63 53 43                                  33       23 13 3 0 0 0 0
22

Single employees paid every two weeks

If the employee’s wages  Number of withholding allowances               If the employee’s wages  Number of withholding allowances
9 10 or moreare 8         7 0  6 1  5  2                  4  3    3  4  2  5                              1  6  0 7   8        9 10 or moreare
at least  but less than The amount to withhold (in whole dollars) but less than The amount to withhold (in whole dollars)          at least
0 1,340   0     1,3600    064  0 54 0  44                 0  34   0  24 0  14                             0  4  0 0   1800     0   0     0
0 1,360   0     1,3800    065  0 55 0  45                 0  35   0  25 0  15                             0  5  1 0   2000     0   180   0
0 1,380   0     1,4000    067  0 56 0  46                 0  36   0  26 0  16                             0  6  3 0   2200     0   200   0
0 1,400   0     1,4200    068  0 57 0  47                 0  37   0  27 0  17                             0  7  4 0   2400     0   220   0
0 1,420   0     1,4400    069  0 58 0  48                 0  38   0  28 0  18                             0  9  5 0   2600     0   240   0
0 1,440   0     1,4600    071  0 59 0  49                 0  39   0  29 0  19                             0 10  6 0   2800     0   260   0
0 1,460   0     1,4800    072  0 60 0  50                 0  40   0  30 0  21                             0 11  7 1   3000     0   280   0
0 1,480   0     1,5000    074  0 61 0  51                 0  41   0  32 0  22                             0 12  8 2   3200     0   300   0
0 1,500   0     1,5200    075  0 62 0  52                 0  42   0  33 0  23                             0 13  9 3   3400     0   320   0
0 1,520   0     1,5400    076  0 64 0  53                 0  44   0  34 0  24                             0 14  104   3600     0   340   0
0 1,540   0     1,5600    078  0 65 0  54                 0  45   0  35 0  25                             1 15  115   3800     0   360   0
0 1,560   0     1,5800    079  0 66 0  56                 0  46   0  36 0  26                             2 16  126   4000     0   380   0
0 1,580   0     1,6000    080  0 68 0  57                 0  47   0  37 0  27                             3 17  137   4200     0   400   0
0 1,600   0     1,6200    082  0 69 0  58                 0  48   0  38 0  28                             4 18  148   4400     0   420   0
0 1,620   0     1,6400    083  0 70 0  59                 0  49   0  39 0  29                             6 19  159   4600     0   440   0
0 1,640   0     1,6600    084  0 72 0  60                 0  50   0  40 0  30                             7 20  1610  4801     0   460   0
0 1,660   0     1,6800    086  0 73 0  61                 0  51   0  41 0  31                             8 21  1812  5002     0   480   0
0 1,680   0     1,7000    087  0 75 0  62                 0  52   0  42 0  32                             9  22 1913  5203     0   500   0
0 1,700   0     1,7200    088  0 76 0  63                 0  53   0  43 0  33                             1024  2014  5404     0   520   0
0 1,720   0     1,7400    090  0 77 0  65                 0  54   0  44 1  34                             1125  2115  5605     0   540   0
0 1,740   0     1,7600    091  0 79 0  66                 0  55   0  45 2  36                             1226  2216  5806     0   560   0
0 1,760   0     1,7800    093  0 80 0  67                 0  56   0  46 3  37                             13 27 2317  6007     0   580   0
0 1,780   0     1,8000    094  0 81 0  69                 0  57   0  48 4  38                             14 28 2418  6208     0   600   0
0 1,800   0     1,8200    095  0 83 0  70                 0  59   0  49 5  39                             15 29 2519  6409     0   620   0
0 1,820   0     1,8400    097  0 84 0  72                 0  60   0  50 6  40                             16 30 2620  66010    0   640   0
0 1,840   0     1,8600    098  0 85 0  73                 0  61   0  51 7  41                             17 31 2721  68011    1   660   0
0 1,860   0     1,8800    099  0 87 0  74                 0  62   0  52 8  42                             18 32 2822  70012    2   680   0
0 1,880   0     1,9000    0101 0 88 0  76                 0  63   0  53 10 43                             19 33 2923  72013    4   700   0
0 1,900   0     1,9200    0102 0 90 0  77                 0  64   1  54 11 44                             20 34 3024  74014    5   720   0
0 1,920   0     1,9400    0103 0 91 0  78                 0  66   2  55 12 45                             2235  3125  76016    6   740   0
0 1,940   0     1,9600    0105 0 92 0  80                 0  67   3  56 13 46                             2336  3326  78017    7   760   0
0 1,960   0     1,9800    0106 0 94 0  81                 0  68   4  57 14 47                             2437  3428  80018    8   780   0
0 1,980   0     2,0000    0108 0 95 0  82                 0  70   5  58 15 48                             2539  3529  82019    9   800   0
0 2,000   0     2,0200    0109 0 96 0  84                 0  71   6  59 16 49                             2640  3630  84020    10  820   0
0 2,020   0     2,0400    0110 0 98 0  85                 0  73   7  60 17 51                             2741  3731  86021    11  840   1
0 2,040   0     2,0600    0112 0 99 0  86                 0  74   8  61 18 52                             2842  3832  88022    12  860   2
0 2,060   0     2,0800    0113 0100 0  88                 0  75   9  63 19 53                             2943  3933  90023    13  880   3
0 2,080   0     2,1000    0114 0102 0  89                 0  77   10 64 20 54                             3044  4034  92024    14  900   4
0 2,100   0     2,1200    0116 0103 0  91                 2  78   11 65 21 55                             3145  4135  94025    15  920   5
0 2,120   0     2,1400    0117 0104 0  92                 3  79   13 67 22 56                             3246  4236  96026    16  940   6
0 2,140   0     2,1600    0118 0106 0  93                 4  81   14 68 23 57                             3347  4337  98027    17  960   8
0 2,160   0     2,1800    0120 0107 0  95                 5  82   15 70 25 58                             3448  4438  1,00028  19  980   9
0 2,180   0     2,2000    0121 0109 0  96                 6  83   16 71 26 59                             3549  4539  1,02029  20  1,000 10
0 2,200   0     2,2200    0122 0110 0  97                 7  85   17 72 27 60                             3750  4640  1,04031  21  1,020 11
0 2,220   0     2,2400    0124 0111 0  99                 8  86   18 74 28 61                             3851  4741  1,06032  22  1,040 12
0 2,240   0     2,2600    0125 0113 0 100                 9  88   19 75 29 62                             3952  4943  1,08033  23  1,060 13
0 2,260   0     2,2800    0127 0114 0 101                 10 89   20 76 30 64                             4053  5044  1,10034  24  1,080 14
0 2,280   0     2,3000    0128 0115 1 103                 11 90   21 78 31 65                             4155  5145  1,12035  25  1,100 15
0 2,300   0     2,3200    0129 0117 2 104                 12 92   22 79 32 66                             4256  5246  1,14036  26  1,120 16
0 2,320   0     2,3400    0131 0118 3 106                 13 93   23 80 33 68                             4357  5347  1,16037  27  1,140 17
0 2,340   0     2,3600    0132 0119 5 107                 14 94   24 82 34 69                             4458  5448  1,18038  28  1,160 18
0 2,360   0     2,3800    0133 0121 6 108                 15 96   25 83 35 71                             4559  5549  1,20039  29  1,180 19
06.80 PERCENT OF THE EXCESS OVER $2,380 PLUS (round total to the nearest whole dollar)0 0 0 0 7 17 26 36  46    56    1,220        1,200
0   2,380 0     3,9610    0134 0121 8 109                 18 96   27 84 37 71                             4759  5749  1,24040  30  1,220 20
07.85 PERCENT OF THE EXCESS OVER $3,961 PLUS (round total to the nearest whole dollar)0 0 0 0 9 19 29 38  48    58    1,260        1,240
0   3,961 0     7,2140    0242 0229 10216                 20204   30191 39179                             49166 59154 1411,280 129 1,260116
09.85 PERCENT OF THE EXCESS OVER $7,214 PLUS (round total to the nearest whole dollar)0 0 0 1 11 21 31 41 50    60    1,300        1,280
0   7,214 0     and over0 0497 2482 12468                 22453   32439 42424                             52410 61395 3811,320 366 1,300352
0         0     0         0    3    13                    23      33    43                                53    63    1,340        1,320
                                                                                                                                       23

Married employees paid every two weeks

If the employee’s Number of withholding allowances
wages are         0  1  2                         3        4  5 6 7 8 9 10 or more
at least but less The amount to withhold (in whole dollars)
         than
  0          520  0  0  0                         0        0  0 0 0 0 0 0
  520        540  1  0  0                         0        0  0 0 0 0 0 0
  540        560  2  0  0                         0        0  0 0 0 0 0 0
  560        580  3  0  0                         0        0  0 0 0 0 0 0
  580        600  4  0  0                         0        0  0 0 0 0 0 0
  600        620  5  0  0                         0        0  0 0 0 0 0 0
  620        640  6  0  0                         0        0  0 0 0 0 0 0
  640        660  8  0  0                         0        0  0 0 0 0 0 0
  660        680  9  0  0                         0        0  0 0 0 0 0 0
  680        700  10 0  0                         0        0  0 0 0 0 0 0
  700        720  11 1  0                         0        0  0 0 0 0 0 0
  720        740  12 2  0                         0        0  0 0 0 0 0 0
  740        760  13 3  0                         0        0  0 0 0 0 0 0
  760        780  14 4  0                         0        0  0 0 0 0 0 0
  780        800  15 5  0                         0        0  0 0 0 0 0 0
  800        820  16 6  0                         0        0  0 0 0 0 0 0
  820        840  17 7  0                         0        0  0 0 0 0 0 0
  840        860  18 8  0                         0        0  0 0 0 0 0 0
  860        880  19 9  0                         0        0  0 0 0 0 0 0
  880        900  20 10 1                         0        0  0 0 0 0 0 0
  900        920  21 12 2                         0        0  0 0 0 0 0 0
  920        940  22 13 3                         0        0  0 0 0 0 0 0
  940        960  24 14 4                         0        0  0 0 0 0 0 0
  960        980  25 15 5                         0        0  0 0 0 0 0 0
  980     1,000   26 16 6                         0        0  0 0 0 0 0 0
1,000     1,020   27 17 7                         0        0  0 0 0 0 0 0
1,020     1,040   28 18 8                         0        0  0 0 0 0 0 0
1,040     1,060   29 19 9                         0        0  0 0 0 0 0 0
1,060     1,080   30 20 10                        0        0  0 0 0 0 0 0
1,080     1,100   31 21 11                        1        0  0 0 0 0 0 0
1,100     1,120   32 22 12                        2        0  0 0 0 0 0 0
1,120     1,140   33 23 13                        4        0  0 0 0 0 0 0
1,140     1,160   34 24 15                        5        0  0 0 0 0 0 0
1,160     1,180   35 25 16                        6        0  0 0 0 0 0 0
1,180     1,200   36 27 17                        7        0  0 0 0 0 0 0
1,200     1,220   37 28 18                        8        0  0 0 0 0 0 0
1,220     1,240   39 29 19                        9        0  0 0 0 0 0 0
1,240     1,260   40 30 20                        10       0  0 0 0 0 0 0
1,260     1,280   41 31 21                        11       1  0 0 0 0 0 0
1,280     1,300   42 32 22                        12       2  0 0 0 0 0 0
1,300     1,320   43 33 23                        13       3  0 0 0 0 0 0
1,320     1,340   44 34 24                        14       4  0 0 0 0 0 0
1,340     1,360   45 35 25                        15       5  0 0 0 0 0 0
1,360     1,380   46 36 26                        16       7  0 0 0 0 0 0
1,380     1,400   47 37 27                        17       8  0 0 0 0 0 0
1,400     1,420   48 38 28                        19       9  0 0 0 0 0 0
1,420     1,440   49 39 29                        20       10 0 0 0 0 0 0
1,440     1,460   50 40 31                        21       11 1 0 0 0 0 0
1,460     1,480   51 42 32                        22       12 2 0 0 0 0 0
1,480     1,500   52 43 33                        23       13 3 0 0 0 0 0
1,500     1,520   54 44 34                        24       14 4 0 0 0 0 0
1,520     1,540   55 45 35                        25       15 5 0 0 0 0 0

24

Married employees paid every two weeks

If the employee’s Number of withholding allowances
wages are         0   1   2                       3        4   5                      6   7   8   9 10 or more
at least but less The amount to withhold (in whole dollars)
         than
1,540     1,560   56  46  36                      26       16  6                      0   0   0   0   0
1,560     1,580   57  47  37                      27       17  7                      0   0   0   0   0
1,580     1,600   58  48  38                      28       18  8                      0   0   0   0   0
1,600     1,620   59  49  39                      29       19  9                      0   0   0   0   0
1,620     1,640   60  50  40                      30       20  11                     1   0   0   0   0
1,640     1,660   61  51  41                      31       22  12                     2   0   0   0   0
1,660     1,680   62  52  42                      32       23  13                     3   0   0   0   0
1,680     1,700   63  53  43                      34       24  14                     4   0   0   0   0
1,700     1,720   64  54  44                      35       25  15                     5   0   0   0   0
1,720     1,740   65  55  46                      36       26  16                     6   0   0   0   0
1,740     1,760   66  56  47                      37       27  17                     7   0   0   0   0
1,760     1,780   67  58  48                      38       28  18                     8   0   0   0   0
1,780     1,800   69  59  49                      39       29  19                     9   0   0   0   0
1,800     1,820   70  60  50                      40       30  20                     10  0   0   0   0
1,820     1,840   71  61  51                      41       31  21                     11  2   0   0   0
1,840     1,860   72  62  52                      42       32  22                     12  3   0   0   0
1,860     1,880   73  63  53                      43       33  23                     14  4   0   0   0
1,880     1,900   74  64  54                      44       34  24                     15  5   0   0   0
1,900     1,920   75  65  55                      45       35  26                     16  6   0   0   0
1,920     1,940   76  66  56                      46       36  27                     17  7   0   0   0
1,940     1,960   77  67  57                      47       38  28                     18  8   0   0   0
1,960     1,980   78  68  58                      48       39  29                     19  9   0   0   0
1,980     2,000   79  69  59                      50       40  30                     20  10  0   0   0
2,000     2,020   80  70  61                      51       41  31                     21  11  1   0   0
2,020     2,040   81  71  62                      52       42  32                     22  12  2   0   0
2,040     2,060   82  73  63                      53       43  33                     23  13  3   0   0
2,060     2,080   83  74  64                      54       44  34                     24  14  4   0   0
2,080     2,100   85  75  65                      55       45  35                     25  15  6   0   0
2,100     2,120   86  76  66                      56       46  36                     26  16  7   0   0
2,120     2,140   87  77  67                      57       47  37                     27  18  8   0   0
2,140     2,160   88  78  68                      58       48  38                     28  19  9   0   0
2,160     2,180   89  79  69                      59       49  39                     30  20  10  0   0
2,180     2,200   90  80  70                      60       50  41                     31  21  11  1   0
2,200     2,220   91  81  71                      61       51  42                     32  22  12  2   0
2,220     2,240   92  82  72                      62       53  43                     33  23  13  3   0
2,240     2,260   94  83  73                      63       54  44                     34  24  14  4   0
2,260     2,280   95  84  74                      65       55  45                     35  25  15  5   0
2,280     2,300   97  85  75                      66       56  46                     36  26  16  6   0
2,300     2,320   98  86  77                      67       57  47                     37  27  17  7   0
2,320     2,340   99  88  78                      68       58  48                     38  28  18  8   0
2,340     2,360   101 89  79                      69       59  49                     39  29  19  10  0
2,360     2,380   102 90  80                      70       60  50                     40  30  21  11  1
6.80 PERCENT OF THE EXCESS OVER $2,380 PLUS (round total to the nearest whole dollar)
2,380     7,225   103 90  80                      70       61  51                     41  31  21  11  1
7.85 PERCENT OF THE EXCESS OVER $7,225 PLUS (round total to the nearest whole dollar)
7,225     12,239  432 420 407                     394      382 369                    357 344 332 319 307
9.85 PERCENT OF THE EXCESS OVER $12,239 PLUS (round total to the nearest whole dollar)
12,239       and  826 811 797                     782      768 753                    739 724 710 695 681
             over

                                                                                                      25

Single employees paid twice a month

If the employee’s     Number of withholding allowances
wages are             0  1  2                         3         4  5 6 7 8 9 10 or more
at least but less than The amount to withhold (in whole dollars)
  0               180 0  0  0                         0         0  0 0 0 0 0 0
  180             200 1  0  0                         0         0  0 0 0 0 0 0
  200             220 2  0  0                         0         0  0 0 0 0 0 0
  220             240 3  0  0                         0         0  0 0 0 0 0 0
  240             260 4  0  0                         0         0  0 0 0 0 0 0
  260             280 5  0  0                         0         0  0 0 0 0 0 0
  280             300 6  0  0                         0         0  0 0 0 0 0 0
  300             320 7  0  0                         0         0  0 0 0 0 0 0
  320             340 8  0  0                         0         0  0 0 0 0 0 0
  340             360 9  0  0                         0         0  0 0 0 0 0 0
  360             380 10 0  0                         0         0  0 0 0 0 0 0
  380             400 11 1  0                         0         0  0 0 0 0 0 0
  400             420 13 2  0                         0         0  0 0 0 0 0 0
  420             440 14 3  0                         0         0  0 0 0 0 0 0
  440             460 15 4  0                         0         0  0 0 0 0 0 0
  460             480 16 5  0                         0         0  0 0 0 0 0 0
  480             500 17 6  0                         0         0  0 0 0 0 0 0
  500             520 18 7  0                         0         0  0 0 0 0 0 0
  520             540 19 8  0                         0         0  0 0 0 0 0 0
  540             560 20 9  0                         0         0  0 0 0 0 0 0
  560             580 21 10 0                         0         0  0 0 0 0 0 0
  580             600 22 11 1                         0         0  0 0 0 0 0 0
  600             620 23 13 2                         0         0  0 0 0 0 0 0
  620             640 24 14 3                         0         0  0 0 0 0 0 0
  640             660 25 15 4                         0         0  0 0 0 0 0 0
  660             680 26 16 5                         0         0  0 0 0 0 0 0
  680             700 27 17 6                         0         0  0 0 0 0 0 0
  700             720 29 18 7                         0         0  0 0 0 0 0 0
  720             740 30 19 8                         0         0  0 0 0 0 0 0
  740             760 31 20 9                         0         0  0 0 0 0 0 0
  760             780 32 21 10                        0         0  0 0 0 0 0 0
  780             800 33 22 11                        1         0  0 0 0 0 0 0
  800             820 34 23 13                        2         0  0 0 0 0 0 0
  820             840 35 24 14                        3         0  0 0 0 0 0 0
  840             860 36 25 15                        4         0  0 0 0 0 0 0
  860             880 37 26 16                        5         0  0 0 0 0 0 0
  880             900 38 27 17                        6         0  0 0 0 0 0 0
  900             920 39 29 18                        7         0  0 0 0 0 0 0
  920             940 40 30 19                        8         0  0 0 0 0 0 0
  940             960 41 31 20                        9         0  0 0 0 0 0 0
  960             980 42 32 21                        10        0  0 0 0 0 0 0
  980     1,000       44 33 22                        11        1  0 0 0 0 0 0
1,000     1,020       45 34 23                        13        2  0 0 0 0 0 0
1,020     1,040       46 35 24                        14        3  0 0 0 0 0 0
1,040     1,060       47 36 25                        15        4  0 0 0 0 0 0
1,060     1,080       48 37 26                        16        5  0 0 0 0 0 0
1,080     1,100       49 38 27                        17        6  0 0 0 0 0 0
1,100     1,120       50 39 29                        18        7  0 0 0 0 0 0
1,120     1,140       51 40 30                        19        8  0 0 0 0 0 0
1,140     1,160       52 41 31                        20        9  0 0 0 0 0 0
1,160     1,180       53 42 32                        21        10 0 0 0 0 0 0
1,180     1,200       54 44 33                        22        11 1 0 0 0 0 0
1,200     1,220       55 45 34                        23        13 2 0 0 0 0 0
1,220     1,240       56 46 35                        24        14 3 0 0 0 0 0
1,240     1,260       57 47 36                        25        15 4 0 0 0 0 0
1,260     1,280       59 48 37                        26        16 5 0 0 0 0 0
1,280     1,300       60 49 38                        27        17 6 0 0 0 0 0
1,300     1,320       61 50 39                        29        18 7 0 0 0 0 0
1,320     1,340       62 51 40                        30        19 8 0 0 0 0 0
26

Single employees paid twice a month

If the employee’s  Number of withholding allowances
wages are          0   1   2                       3            4   5                6   7   8   9 10 or more
at least but less than The amount to withhold (in whole dollars)
1,340     1,360    63  52  41                      31           20  9                0   0   0   0     0
1,360     1,380    64  53  42                      32           21  10               0   0   0   0     0
1,380     1,400    65  54  44                      33           22  11               1   0   0   0     0
1,400     1,420    66  55  45                      34           23  13               2   0   0   0     0
1,420     1,440    67  56  46                      35           24  14               3   0   0   0     0
1,440     1,460    68  57  47                      36           25  15               4   0   0   0     0
1,460     1,480    70  59  48                      37           26  16               5   0   0   0     0
1,480     1,500    71  60  49                      38           27  17               6   0   0   0     0
1,500     1,520    73  61  50                      39           29  18               7   0   0   0     0
1,520     1,540    74  62  51                      40           30  19               8   0   0   0     0
1,540     1,560    75  63  52                      41           31  20               9   0   0   0     0
1,560     1,580    77  64  53                      42           32  21               10  0   0   0     0
1,580     1,600    78  65  54                      44           33  22               11  1   0   0     0
1,600     1,620    79  66  55                      45           34  23               13  2   0   0     0
1,620     1,640    81  67  56                      46           35  24               14  3   0   0     0
1,640     1,660    82  68  57                      47           36  25               15  4   0   0     0
1,660     1,680    83  70  59                      48           37  26               16  5   0   0     0
1,680     1,700    85  71  60                      49           38  27               17  6   0   0     0
1,700     1,720    86  73  61                      50           39  29               18  7   0   0     0
1,720     1,740    88  74  62                      51           40  30               19  8   0   0     0
1,740     1,760    89  75  63                      52           41  31               20  9   0   0     0
1,760     1,780    90  77  64                      53           42  32               21  10  0   0     0
1,780     1,800    92  78  65                      54           44  33               22  11  1   0     0
1,800     1,820    93  79  66                      55           45  34               23  13  2   0     0
1,820     1,840    94  81  67                      56           46  35               24  14  3   0     0
1,840     1,860    96  82  68                      57           47  36               25  15  4   0     0
1,860     1,880    97  83  70                      59           48  37               26  16  5   0     0
1,880     1,900    98  85  71                      60           49  38               27  17  6   0     0
1,900     1,920    100 86  73                      61           50  39               29  18  7   0     0
1,920     1,940    101 88  74                      62           51  40               30  19  8   0     0
1,940     1,960    102 89  75                      63           52  41               31  20  9   0     0
1,960     1,980    104 90  77                      64           53  42               32  21  10  0     0
1,980     2,000    105 92  78                      65           54  44               33  22  11  1     0
2,000     2,020    107 93  79                      66           55  45               34  23  13  2     0
2,020     2,040    108 94  81                      67           56  46               35  24  14  3     0
2,040     2,060    109 96  82                      68           57  47               36  25  15  4     0
2,060     2,080    111 97  83                      70           59  48               37  26  16  5     0
2,080     2,100    112 98  85                      71           60  49               38  27  17  6     0
2,100     2,120    113 100 86                      73           61  50               39  29  18  7     0
2,120     2,140    115 101 88                      74           62  51               40  30  19  8     0
2,140     2,160    116 102 89                      75           63  52               41  31  20  9     0
2,160     2,180    117 104 90                      77           64  53               42  32  21  10    0
2,180     2,200    119 105 92                      78           65  54               44  33  22  11    1
2,200     2,220    120 107 93                      79           66  55               45  34  23  13    2
2,220     2,240    122 108 94                      81           67  56               46  35  24  14    3
2,240     2,260    123 109 96                      82           68  57               47  36  25  15    4
2,260     2,280    124 111 97                      83           70  59               48  37  26  16    5
2,280     2,300    126 112 98                      85           71  60               49  38  27  17    6
2,300     2,320    127 113 100                     86           73  61               50  39  29  18    7
2,320     2,340    128 115 101                     88           74  62               51  40  30  19    8
2,340     2,360    130 116 102                     89           75  63               52  41  31  20    9
2,360     2,380    131 117 104                     90           77  64               53  42  32  21  10
6.80 PERCENT OF THE EXCESS OVER $2,380 PLUS (round total to the nearest whole dollar)
2,380     4,291    132 118 105                     91           77  64               54  43  32  22  11
7.85 PERCENT OF THE EXCESS OVER $4,291 PLUS (round total to the nearest whole dollar)
4,291     7,815    262 248 234                     221          207 194              180 166 153 139 126
9.85 PERCENT OF THE EXCESS OVER $7,815 PLUS (round total to the nearest whole dollar)
7,815     and over 538 523 507                     491          475 460              444 428 413 397 381

                                                                                                     27

Married employees paid twice a month
If the employee’s wages  Number of withholding allowances
are                    0  1  2                           3      4  5 6 7 8 9 10 or 
                                                                             more
at least but less than The amount to withhold (in whole dollars)
    0    560           0  0  0                           0      0  0 0 0 0 0 0
    560  580           1  0  0                           0      0  0 0 0 0 0 0
    580  600           2  0  0                           0      0  0 0 0 0 0 0
    600  620           3  0  0                           0      0  0 0 0 0 0 0
    620  640           4  0  0                           0      0  0 0 0 0 0 0
    640  660           5  0  0                           0      0  0 0 0 0 0 0
    660  680           6  0  0                           0      0  0 0 0 0 0 0
    680  700           7  0  0                           0      0  0 0 0 0 0 0
    700  720           8  0  0                           0      0  0 0 0 0 0 0
    720  740           10 0  0                           0      0  0 0 0 0 0 0
    740  760           11 0  0                           0      0  0 0 0 0 0 0
    760  780           12 1  0                           0      0  0 0 0 0 0 0
    780  800           13 2  0                           0      0  0 0 0 0 0 0
    800  820           14 3  0                           0      0  0 0 0 0 0 0
    820  840           15 4  0                           0      0  0 0 0 0 0 0
    840  860           16 5  0                           0      0  0 0 0 0 0 0
    860  880           17 6  0                           0      0  0 0 0 0 0 0
    880  900           18 7  0                           0      0  0 0 0 0 0 0
    900  920           19 8  0                           0      0  0 0 0 0 0 0
    920  940           20 10 0                           0      0  0 0 0 0 0 0
    940  960           21 11 0                           0      0  0 0 0 0 0 0
    960  980           22 12 1                           0      0  0 0 0 0 0 0
    980  1,000         23 13 2                           0      0  0 0 0 0 0 0
1,000    1,020         24 14 3                           0      0  0 0 0 0 0 0
1,020    1,040         26 15 4                           0      0  0 0 0 0 0 0
1,040    1,060         27 16 5                           0      0  0 0 0 0 0 0
1,060    1,080         28 17 6                           0      0  0 0 0 0 0 0
1,080    1,100         29 18 7                           0      0  0 0 0 0 0 0
1,100    1,120         30 19 8                           0      0  0 0 0 0 0 0
1,120    1,140         31 20 10                          0      0  0 0 0 0 0 0
1,140    1,160         32 21 11                          0      0  0 0 0 0 0 0
1,160    1,180         33 22 12                          1      0  0 0 0 0 0 0
1,180    1,200         34 23 13                          2      0  0 0 0 0 0 0
1,200    1,220         35 24 14                          3      0  0 0 0 0 0 0
1,220    1,240         36 26 15                          4      0  0 0 0 0 0 0
1,240    1,260         37 27 16                          5      0  0 0 0 0 0 0
1,260    1,280         38 28 17                          6      0  0 0 0 0 0 0
1,280    1,300         39 29 18                          7      0  0 0 0 0 0 0
1,300    1,320         41 30 19                          8      0  0 0 0 0 0 0
1,320    1,340         42 31 20                          10     0  0 0 0 0 0 0
1,340    1,360         43 32 21                          11     0  0 0 0 0 0 0
1,360    1,380         44 33 22                          12     1  0 0 0 0 0 0
1,380    1,400         45 34 23                          13     2  0 0 0 0 0 0
1,400    1,420         46 35 24                          14     3  0 0 0 0 0 0
1,420    1,440         47 36 26                          15     4  0 0 0 0 0 0
1,440    1,460         48 37 27                          16     5  0 0 0 0 0 0
1,460    1,480         49 38 28                          17     6  0 0 0 0 0 0
1,480    1,500         50 39 29                          18     7  0 0 0 0 0 0
1,500    1,520         51 41 30                          19     8  0 0 0 0 0 0
1,520    1,540         52 42 31                          20     10 0 0 0 0 0 0

28

Married employees paid twice a month
If the employee’s wages  Number of withholding allowances
are                    0   1   2                         3      4                    5 6   7   8   9   10 or 
                                                                                                       more
at least but less than The amount to withhold (in whole dollars)
1,540    1,560         53  43  32                        21     11                   0 0   0   0   0     0
1,560    1,580         54  44  33                        22     12                   1 0   0   0   0     0
1,580    1,600         56  45  34                        23     13                   2 0   0   0   0     0
1,600    1,620         57  46  35                        24     14                   3 0   0   0   0     0
1,620    1,640         58  47  36                        26     15                   4 0   0   0   0     0
1,640    1,660         59  48  37                        27     16                   5 0   0   0   0     0
1,660    1,680         60  49  38                        28     17                   6 0   0   0   0     0
1,680    1,700         61  50  39                        29     18                   7 0   0   0   0     0
1,700    1,720         62  51  41                        30     19                   8 0   0   0   0     0
1,720    1,740         63  52  42                        31     20  10                 0   0   0   0     0
1,740    1,760         64  53  43                        32     21  11                 0   0   0   0     0
1,760    1,780         65  54  44                        33     22  12                 1   0   0   0     0
1,780    1,800         66  56  45                        34     23  13                 2   0   0   0     0
1,800    1,820         67  57  46                        35     24  14                 3   0   0   0     0
1,820    1,840         68  58  47                        36     26  15                 4   0   0   0     0
1,840    1,860         69  59  48                        37     27  16                 5   0   0   0     0
1,860    1,880         71  60  49                        38     28  17                 6   0   0   0     0
1,880    1,900         72  61  50                        39     29  18                 7   0   0   0     0
1,900    1,920         73  62  51                        41     30  19                 8   0   0   0     0
1,920    1,940         74  63  52                        42     31  20                 10  0   0   0     0
1,940    1,960         75  64  53                        43     32  21                 11  0   0   0     0
1,960    1,980         76  65  54                        44     33  22                 12  1   0   0     0
1,980    2,000         77  66  56                        45     34  23                 13  2   0   0     0
2,000    2,020         78  67  57                        46     35  24                 14  3   0   0     0
2,020    2,040         79  68  58                        47     36  26                 15  4   0   0     0
2,040    2,060         80  69  59                        48     37  27                 16  5   0   0     0
2,060    2,080         81  71  60                        49     38  28                 17  6   0   0     0
2,080    2,100         82  72  61                        50     39  29                 18  7   0   0     0
2,100    2,120         83  73  62                        51     41  30                 19  8   0   0     0
2,120    2,140         84  74  63                        52     42  31                 20  10  0   0     0
2,140    2,160         85  75  64                        53     43  32                 21  11  0   0     0
2,160    2,180         87  76  65                        54     44  33                 22  12  1   0     0
2,180    2,200         88  77  66                        56     45  34                 23  13  2   0     0
2,200    2,220         89  78  67                        57     46  35                 24  14  3   0     0
2,220    2,240         90  79  68                        58     47  36                 26  15  4   0     0
2,240    2,260         91  80  69                        59     48  37                 27  16  5   0     0
2,260    2,280         92  81  71                        60     49  38                 28  17  6   0     0
2,280    2,300         93  82  72                        61     50  39                 29  18  7   0     0
2,300    2,320         94  83  73                        62     51  41                 30  19  8   0     0
2,320    2,340         95  84  74                        63     52  42                 31  20  10  0     0
2,340    2,360         96  85  75                        64     53  43                 32  21  11  0     0
2,360    2,380         97  87  76                        65     54  44                 33  22  12  1     0
6.80 PERCENT OF THE EXCESS OVER $2,380 PLUS (round total to the nearest whole dollar)
2,380    7,828         98  87  76                        66     55  44                 34  23  12  1     0
7.85 PERCENT OF THE EXCESS OVER $7,828 PLUS (round total to the nearest whole dollar)
7,828    13,259        468 455 441                       427    414 400                387 373 359 346 332
9.85 PERCENT OF THE EXCESS OVER $13,259 PLUS (round total to the nearest whole dollar)
13,259   and over      895 879 863                       847    832 816                800 785 769 753 738

                                                                                                       29

Single employees paid once a month
If the employee’s       Number of withholding allowances
wages are               0   1  2                        3       4  5 6 7 8 9 10 or more
at least but less than The amount to withhold (in whole dollars)
  0               360   0   0  0                        0       0  0 0 0 0 0 0
  360             380   1   0  0                        0       0  0 0 0 0 0 0
  380             400   2   0  0                        0       0  0 0 0 0 0 0
  400             420   3   0  0                        0       0  0 0 0 0 0 0
  420             440   4   0  0                        0       0  0 0 0 0 0 0
  440             460   5   0  0                        0       0  0 0 0 0 0 0
  460             480   6   0  0                        0       0  0 0 0 0 0 0
  480             500   7   0  0                        0       0  0 0 0 0 0 0
  500             520   8   0  0                        0       0  0 0 0 0 0 0
  520             540   10  0  0                        0       0  0 0 0 0 0 0
  540             560   11  0  0                        0       0  0 0 0 0 0 0
  560             580   12  0  0                        0       0  0 0 0 0 0 0
  580             600   13  0  0                        0       0  0 0 0 0 0 0
  600             640   14  0  0                        0       0  0 0 0 0 0 0
  640             680   16  0  0                        0       0  0 0 0 0 0 0
  680             720   19  0  0                        0       0  0 0 0 0 0 0
  720             760   21  0  0                        0       0  0 0 0 0 0 0
  760             800   23  1  0                        0       0  0 0 0 0 0 0
  800             840   25  4  0                        0       0  0 0 0 0 0 0
  840             880   27  6  0                        0       0  0 0 0 0 0 0
  880             920   29  8  0                        0       0  0 0 0 0 0 0
  920             960   31  10 0                        0       0  0 0 0 0 0 0
  960             1,000 34  12 0                        0       0  0 0 0 0 0 0
  1,000           1,040 36  14 0                        0       0  0 0 0 0 0 0
  1,040           1,080 38  16 0                        0       0  0 0 0 0 0 0
  1,080           1,120 40  19 0                        0       0  0 0 0 0 0 0
  1,120           1,160 42  21 0                        0       0  0 0 0 0 0 0
  1,160           1,200 44  23 1                        0       0  0 0 0 0 0 0
  1,200           1,240 46  25 4                        0       0  0 0 0 0 0 0
  1,240           1,280 49  27 6                        0       0  0 0 0 0 0 0
  1,280           1,320 51  29 8                        0       0  0 0 0 0 0 0
  1,320           1,360 53  31 10                       0       0  0 0 0 0 0 0
  1,360           1,400 55  34 12                       0       0  0 0 0 0 0 0
  1,400           1,440 57  36 14                       0       0  0 0 0 0 0 0
  1,440           1,480 59  38 16                       0       0  0 0 0 0 0 0
  1,480           1,520 61  40 19                       0       0  0 0 0 0 0 0
  1,520           1,560 64  42 21                       0       0  0 0 0 0 0 0
  1,560           1,600 66  44 23                       1       0  0 0 0 0 0 0
  1,600           1,640 68  46 25                       4       0  0 0 0 0 0 0
  1,640           1,680 70  49 27                       6       0  0 0 0 0 0 0
  1,680           1,720 72  51 29                       8       0  0 0 0 0 0 0
  1,720           1,760 74  53 31                       10      0  0 0 0 0 0 0
  1,760           1,800 76  55 34                       12      0  0 0 0 0 0 0
  1,800           1,840 79  57 36                       14      0  0 0 0 0 0 0
  1,840           1,880 81  59 38                       16      0  0 0 0 0 0 0
  1,880           1,920 83  61 40                       19      0  0 0 0 0 0 0
  1,920           1,960 85  64 42                       21      0  0 0 0 0 0 0
  1,960           2,000 87  66 44                       23      1  0 0 0 0 0 0
  2,000           2,040 89  68 46                       25      4  0 0 0 0 0 0
  2,040           2,080 91  70 49                       27      6  0 0 0 0 0 0
  2,080           2,120 94  72 51                       29      8  0 0 0 0 0 0
  2,120           2,160 96  74 53                       31      10 0 0 0 0 0 0
  2,160           2,200 98  76 55                       34      12 0 0 0 0 0 0
  2,200           2,240 100 79 57                       36      14 0 0 0 0 0 0
  2,240           2,280 102 81 59                       38      16 0 0 0 0 0 0
  2,280           2,320 104 83 61                       40      19 0 0 0 0 0 0
  2,320           2,360 106 85 64                       42      21 0 0 0 0 0 0
  2,360           2,400 108 87 66                       44      23 1 0 0 0 0 0
  2,400           2,440 111 89 68                       46      25 4 0 0 0 0 0
  2,440           2,480 113 91 70                       49      27 6 0 0 0 0 0
  2,480           2,520 115 94 72                       51      29 8 0 0 0 0 0
30

Single employees paid once a month
If the employee’s       Number of withholding allowances
wages are               0    1    2                     3       4   5                 6   7   8   9 10 or more
at least but less than The amount to withhold (in whole dollars)
2,520             2,560 117  96   74                    53      31  10                0   0   0   0     0
2,560             2,600 119  98   76                    55      34  12                0   0   0   0     0
2,600             2,640 121  100  79                    57      36  14                0   0   0   0     0
2,640             2,680 123  102  81                    59      38  16                0   0   0   0     0
2,680             2,720 126  104  83                    61      40  19                0   0   0   0     0
2,720             2,760 128  106  85                    64      42  21                0   0   0   0     0
2,760             2,800 130  108  87                    66      44  23                1   0   0   0     0
2,800             2,840 132  111  89                    68      46  25                4   0   0   0     0
2,840             2,880 134  113  91                    70      49  27                6   0   0   0     0
2,880             2,920 137  115  94                    72      51  29                8   0   0   0     0
2,920             2,960 140  117  96                    74      53  31                10  0   0   0     0
2,960             3,000 142  119  98                    76      55  34                12  0   0   0     0
3,000             3,040 145  121  100                   79      57  36                14  0   0   0     0
3,040             3,080 148  123  102                   81      59  38                16  0   0   0     0
3,080             3,120 151  126  104                   83      61  40                19  0   0   0     0
3,120             3,160 153  128  106                   85      64  42                21  0   0   0     0
3,160             3,200 156  130  108                   87      66  44                23  1   0   0     0
3,200             3,240 159  132  111                   89      68  46                25  4   0   0     0
3,240             3,280 161  134  113                   91      70  49                27  6   0   0     0
3,280             3,320 164  137  115                   94      72  51                29  8   0   0     0
3,320             3,360 167  140  117                   96      74  53                31  10  0   0     0
3,360             3,400 170  142  119                   98      76  55                34  12  0   0     0
3,400             3,440 172  145  121                   100     79  57                36  14  0   0     0
3,440             3,480 175  148  123                   102     81  59                38  16  0   0     0
3,480             3,520 178  151  126                   104     83  61                40  19  0   0     0
3,520             3,560 180  153  128                   106     85  64                42  21  0   0     0
3,560             3,600 183  156  130                   108     87  66                44  23  1   0     0
3,600             3,640 186  159  132                   111     89  68                46  25  4   0     0
3,640             3,680 189  161  134                   113     91  70                49  27  6   0     0
3,680             3,720 191  164  137                   115     94  72                51  29  8   0     0
3,720             3,760 194  167  140                   117     96  74                53  31  10  0     0
3,760             3,800 197  170  142                   119     98  76                55  34  12  0     0
3,800             3,840 199  172  145                   121     100 79                57  36  14  0     0
3,840             3,880 202  175  148                   123     102 81                59  38  16  0     0
3,880             3,920 205  178  151                   126     104 83                61  40  19  0     0
3,920             3,960 208  180  153                   128     106 85                64  42  21  0     0
3,960             4,000 210  183  156                   130     108 87                66  44  23  1     0
4,000             4,040 213  186  159                   132     111 89                68  46  25  4     0
4,040             4,080 216  189  161                   134     113 91                70  49  27  6     0
4,080             4,120 219  191  164                   137     115 94                72  51  29  8     0
4,120             4,160 221  194  167                   140     117 96                74  53  31  10    0
4,160             4,200 224  197  170                   142     119 98                76  55  34  12    0
4,200             4,240 227  199  172                   145     121 100               79  57  36  14    0
4,240             4,280 229  202  175                   148     123 102               81  59  38  16    0
4,280             4,320 232  205  178                   151     126 104               83  61  40  19    0
4,320             4,360 235  208  180                   153     128 106               85  64  42  21    0
4,360             4,400 238  210  183                   156     130 108               87  66  44  23    1
4,400             4,440 240  213  186                   159     132 111               89  68  46  25    4
4,440             4,480 243  216  189                   161     134 113               91  70  49  27    6
4,480             4,520 246  219  191                   164     137 115               94  72  51  29    8
4,520             4,560 248  221  194                   167     140 117               96  74  53  31    10
4,560             4,600 251  224  197                   170     142 119               98  76  55  34    12
6.80 PERCENT OF THE EXCESS OVER $4,600 PLUS (round total to the nearest whole dollar)
4,600             8,582 253  225  198                   171     144 120               99  77  56  35    13
7.85 PERCENT OF THE EXCESS OVER $8,582 PLUS (round total to the nearest whole dollar)
8,582     15,630        523  496  469                   442     415 387               360 333 306 279 251
9.85 PERCENT OF THE EXCESS OVER $15,630 PLUS (round total to the nearest whole dollar)
15,630    and over      1077 1045 1014                  982     951 920               888 857 825 794 763

                                                                                                      31

Married employees paid once a month
If the employee’s    Number of withholding allowances
wages are            0   1   2                       3        4  5  6 7 8 9 10 or 
                                                                            more
at least   but less  The amount to withhold (in whole dollars)
           than
         0     1,120 0   0   0                       0        0  0  0 0 0 0 0
  1,120        1,160 2   0   0                       0        0  0  0 0 0 0 0
  1,160        1,200 4   0   0                       0        0  0  0 0 0 0 0
  1,200        1,240 6   0   0                       0        0  0  0 0 0 0 0
  1,240        1,280 8   0   0                       0        0  0  0 0 0 0 0
  1,280        1,320 10  0   0                       0        0  0  0 0 0 0 0
  1,320        1,360 13  0   0                       0        0  0  0 0 0 0 0
  1,360        1,400 15  0   0                       0        0  0  0 0 0 0 0
  1,400        1,440 17  0   0                       0        0  0  0 0 0 0 0
  1,440        1,480 19  0   0                       0        0  0  0 0 0 0 0
  1,480        1,520 21  0   0                       0        0  0  0 0 0 0 0
  1,520        1,560 23  2   0                       0        0  0  0 0 0 0 0
  1,560        1,600 25  4   0                       0        0  0  0 0 0 0 0
  1,600        1,640 28  6   0                       0        0  0  0 0 0 0 0
  1,640        1,680 30  8   0                       0        0  0  0 0 0 0 0
  1,680        1,720 32  10  0                       0        0  0  0 0 0 0 0
  1,720        1,760 34  13  0                       0        0  0  0 0 0 0 0
  1,760        1,800 36  15  0                       0        0  0  0 0 0 0 0
  1,800        1,840 38  17  0                       0        0  0  0 0 0 0 0
  1,840        1,880 40  19  0                       0        0  0  0 0 0 0 0
  1,880        1,920 43  21  0                       0        0  0  0 0 0 0 0
  1,920        1,960 45  23  2                       0        0  0  0 0 0 0 0
  1,960        2,000 47  25  4                       0        0  0  0 0 0 0 0
  2,000        2,040 49  28  6                       0        0  0  0 0 0 0 0
  2,040        2,080 51  30  8                       0        0  0  0 0 0 0 0
  2,080        2,120 53  32  10                      0        0  0  0 0 0 0 0
  2,120        2,160 55  34  13                      0        0  0  0 0 0 0 0
  2,160        2,200 58  36  15                      0        0  0  0 0 0 0 0
  2,200        2,240 60  38  17                      0        0  0  0 0 0 0 0
  2,240        2,280 62  40  19                      0        0  0  0 0 0 0 0
  2,280        2,320 64  43  21                      0        0  0  0 0 0 0 0
  2,320        2,360 66  45  23                      2        0  0  0 0 0 0 0
  2,360        2,400 68  47  25                      4        0  0  0 0 0 0 0
  2,400        2,440 70  49  28                      6        0  0  0 0 0 0 0
  2,440        2,480 73  51  30                      8        0  0  0 0 0 0 0
  2,480        2,520 75  53  32                      10       0  0  0 0 0 0 0
  2,520        2,560 77  55  34                      13       0  0  0 0 0 0 0
  2,560        2,600 79  58  36                      15       0  0  0 0 0 0 0
  2,600        2,640 81  60  38                      17       0  0  0 0 0 0 0
  2,640        2,680 83  62  40                      19       0  0  0 0 0 0 0
  2,680        2,720 85  64  43                      21       0  0  0 0 0 0 0
  2,720        2,760 88  66  45                      23       2  0  0 0 0 0 0
  2,760        2,800 90  68  47                      25       4  0  0 0 0 0 0
  2,800        2,840 92  70  49                      28       6  0  0 0 0 0 0
  2,840        2,880 94  73  51                      30       8  0  0 0 0 0 0
  2,880        2,920 96  75  53                      32       10 0  0 0 0 0 0
  2,920        2,960 98  77  55                      34       13 0  0 0 0 0 0
  2,960        3,000 100 79  58                      36       15 0  0 0 0 0 0
  3,000        3,040 102 81  60                      38       17 0  0 0 0 0 0
  3,040        3,080 105 83  62                      40       19 0  0 0 0 0 0
  3,080        3,120 107 85  64                      43       21 0  0 0 0 0 0
  3,120        3,160 109 88  66                      45       23 2  0 0 0 0 0
  3,160        3,200 111 90  68                      47       25 4  0 0 0 0 0
  3,200        3,240 113 92  70                      49       28 6  0 0 0 0 0
  3,240        3,280 115 94  73                      51       30 8  0 0 0 0 0
  3,280        3,320 117 96  75                      53       32 10 0 0 0 0 0
  3,320        3,360 120 98  77                      55       34 13 0 0 0 0 0
  3,360        3,400 122 100 79                      58       36 15 0 0 0 0 0

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                                                                   Married employees paid once a month
If the employee’s    Number of withholding allowances
wages are            0    1    2                     3        4    5                  6    7    8    9    10 or 
                                                                                                          more
at least  but less   The amount to withhold (in whole dollars)
          than
3,400         3,440  124  102  81                    60       38   17                 0    0    0    0    0
3,440         3,480  126  105  83                    62       40   19                 0    0    0    0    0
3,480         3,520  128  107  85                    64       43   21                 0    0    0    0    0
3,520         3,560  130  109  88                    66       45   23                 2    0    0    0    0
3,560         3,600  132  111  90                    68       47   25                 4    0    0    0    0
3,600         3,640  135  113  92                    70       49   28                 6    0    0    0    0
3,640         3,680  137  115  94                    73       51   30                 8    0    0    0    0
3,680         3,720  139  117  96                    75       53   32                 10   0    0    0    0
3,720         3,760  141  120  98                    77       55   34                 13   0    0    0    0
3,760         3,800  143  122  100                   79       58   36                 15   0    0    0    0
3,800         3,840  145  124  102                   81       60   38                 17   0    0    0    0
3,840         3,880  147  126  105                   83       62   40                 19   0    0    0    0
3,880         3,920  150  128  107                   85       64   43                 21   0    0    0    0
3,920         3,960  152  130  109                   88       66   45                 23   2    0    0    0
3,960         4,000  154  132  111                   90       68   47                 25   4    0    0    0
4,000         4,040  156  135  113                   92       70   49                 28   6    0    0    0
4,040         4,080  158  137  115                   94       73   51                 30   8    0    0    0
4,080         4,120  160  139  117                   96       75   53                 32   10   0    0    0
4,120         4,160  162  141  120                   98       77   55                 34   13   0    0    0
4,160         4,200  165  143  122                   100      79   58                 36   15   0    0    0
4,200         4,240  167  145  124                   102      81   60                 38   17   0    0    0
4,240         4,280  169  147  126                   105      83   62                 40   19   0    0    0
4,280         4,320  171  150  128                   107      85   64                 43   21   0    0    0
4,320         4,360  173  152  130                   109      88   66                 45   23   2    0    0
4,360         4,400  175  154  132                   111      90   68                 47   25   4    0    0
4,400         4,440  177  156  135                   113      92   70                 49   28   6    0    0
4,440         4,480  180  158  137                   115      94   73                 51   30   8    0    0
4,480         4,520  182  160  139                   117      96   75                 53   32   10   0    0
4,520         4,560  184  162  141                   120      98   77                 55   34   13   0    0
4,560         4,600  186  165  143                   122      100  79                 58   36   15   0    0
6.80 PERCENT OF THE EXCESS OVER $4,600 PLUS (round total to the nearest whole dollar)
4,600         15,655 187  166  144                   123      101  80                 59   37   16   0    0
7.85 PERCENT OF THE EXCESS OVER $15,655 PLUS (round total to the nearest whole dollar)
15,655        26,518 936  909  882                   855      828  800                773  746  719  692  664
9.85 PERCENT OF THE EXCESS OVER $26,518 PLUS (round total to the nearest whole dollar)
26,518    and over   1789 1758 1726                  1695     1663 1632               1601 1569 1538 1506 1475

                                                                                                          33

Computer Formula

If you use a computer to determine how much to withhold, use the formula below to set up your program. This formu-
la supersedes any formulas before Jan. 1, 2023. 

Step 1 
Determine the employee’s total wages for one payroll period (if determining withholding for the W-4MNP, use the non-periodic distribution 
amount).
Step 2 
Multiply the total wages (or non-periodic distribution) from step 1 by the number of payroll periods you have in a year. The result is the em-
ployee’s annual wage. For Form W-4MNP, use 1 (annual) for step 2.
Multiply step 1 by:
•  360 if you pay by the day
•  52 if you pay by the week
•  26 if you pay every two weeks
•  24 if you pay twice a month
•  12 if you pay once a month
•  1 if you pay annually
Step 3
Multiply the number of the employee’s withholding allowances by $4,800.
Step 4
Subtract the result in step 3 from the result in step 2. If zero or less, stop here. There is no tax to withhold.
Step 5
Use the result from step 4 and the chart below to figure an amount for step 5.
Step 6
Divide the result in step 5 by the number of payroll periods that you used in step 2. You may round the amount to the nearest dollar. The 
result is the amount of Minnesota income tax to withhold from the employee’s wages (or non-periodic distribution).
                   Chart for Step 5
                        If the employee is single and the result from step 4 is:

                                                                 Subtract this
                                                         amount from the         Multiply
                            More than  But not more than result in step 4        result by                       Add
                              4,225  34,295                      4,225           5.35% 
                              34,295 102,985                     34,295          6.80%     1,608.75
                            102,985  187,565                     102,985         7.85%     6,279.67
                            187,565               —              187,565         9.85%     12,919.20

                        If the employee is married and the result from step 4 is:

                                                                 Subtract this
                                                         amount from the         Multiply
                            More than  But not more than result in step 4        result by                       Add
                              13,250 57,200                      13,250          5.35% 
                              57,200 187,860                     57,200          6.80%     2,351.33
                            187,860  318,220                     187,860         7.85%     11,236.21
                            318,220               —              318,220         9.85%     21,469.47

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