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            Department of the Treasury                        Contents
            Internal Revenue Service
                                                              Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
                                                              1. Percentage Method Tables for Automated 
Publication 15-T                                              Payroll Systems and Withholding on 
Cat. No. 32112B
                                                              Periodic Payments of Pensions and 
                                                              Annuities    . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   9
                                                              2. Wage Bracket Method Tables for Manual 
Federal                                                       Payroll Systems With Forms W-4 From 
                                                              2020 or Later      . . . . . . . . . . . . . . . . . . . . . . . . .     12
Income Tax                                                    3. Wage Bracket Method Tables for Manual 
                                                              Payroll Systems With Forms W-4 From 
                                                              2019 or Earlier      . . . . . . . . . . . . . . . . . . . . . . . .     27
Withholding 
                                                              4. Percentage Method Tables for Manual 
                                                              Payroll Systems With Forms W-4 From 
                                                              2020 or Later      . . . . . . . . . . . . . . . . . . . . . . . . .     56
Methods
                                                              5. Percentage Method Tables for Manual 
                                                              Payroll Systems With Forms W-4 From 
For use in 2024                                               2019 or Earlier      . . . . . . . . . . . . . . . . . . . . . . . .     62
                                                              6. Alternative Methods for Figuring 
                                                              Withholding      . . . . . . . . . . . . . . . . . . . . . . . . . .     65
                                                              7. Tables for Withholding on Distributions of 
                                                              Indian Gaming Profits to Tribal Members                        . . .     66
                                                              How To Get Tax Help    . . . . . . . . . . . . . . . . . . . . . . .     67

                                                              Future Developments
                                                              For  the  latest  information  about  developments  related  to 
                                                              Pub.  15-T,  such  as  legislation  enacted  after  it  was 
                                                              published, go to IRS.gov/Pub15T.

                                                              What’s New
                                                              IRS Tax Withholding Estimator updated for 2024.                      Em-
                                                              ployees and payees may now use the IRS Tax Withholding 
                                                              Estimator, available at  IRS.gov/W4App, when completing 
                                                              their 2024 Form W-4, Employee's Withholding Certificate, 
                                                              or their 2024 Form W-4P, Withholding Certificate for Peri-
                                                              odic Pension or Annuity Payments.

                                                              Reminders
                                                              Form  W-4P  and  Form  W-4R.             Form  W-4P  was  rede-
                                                              signed  for  2022.  Form  W-4P  is  now  used  only  to  make 
                                                              withholding elections for periodic pension or annuity pay-
                                                              ments.  Previously,  Form  W-4P  was  also  used  to  make 
                                                              withholding elections for nonperiodic payments and eligi-
                                                              ble  rollover  distributions.  Withholding  elections  for  non-
                                                              periodic  payments  and  eligible  rollover  distributions  are 
Get forms and other information faster and easier at:         now  made  on  Form  W-4R,  Withholding  Certificate  for 
• IRS.gov (English)         • IRS.gov/Korean (한국어)            Nonperiodic Payments and Eligible Rollover Distributions. 
• IRS.gov/Spanish (Español) • IRS.gov/Russian (Pусский)       Although the redesigned Form W-4P and new Form W-4R 
• IRS.gov/Chinese (中文)      • IRS.gov/Vietnamese (Tiếng Việt) were  available  for  use  in  2022,  the  IRS  postponed  the 

Dec 12, 2023

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requirement to begin using the new forms until January 1, employee that they must make a declaration con-
2023. Payers should have updated their system program- tained in the perjury statement and that the declara-
ming for these forms in 2022. tion is made by signing the Form W-4.
Section 1 of this publication includes Worksheet 1B for 5. You must also meet all recordkeeping requirements
payers to figure withholding on periodic payments of pen- that apply to the paper forms.
sions and annuities based on a 2022 or later Form W-4P
or a 2021 and earlier Form W-4P. Worksheet 1B is used See Substitute Submissions of Form W-4, later, for ad-
with the STANDARD Withholding Rate Schedules in the ditional requirements specific to Form W-4 and Substitute
2024 Percentage Method Tables for Automated Payroll Submissions of Form W-4P, later, for additional require-
Systems and Withholding on Periodic Payments of Pen- ments for a 2022 or later Form W-4P.
sions and Annuities that are included in section 1. If a For more information on electronic submissions, see
payer is figuring withholding on periodic payments based Regulations section 31.3402(f)(5)-1(c) (for Form W-4) and
on a 2021 or earlier Form W-4P, the payer may also figure Announcement 99-6 (for Form W-4P). You can find An-
withholding using the methods described in section 3 and nouncement 99-6 on page 24 of Internal Revenue Bulletin
section 5. For more information about Form W-4P, see 1999-4 at IRS.gov/pub/irs-irbs/irb99-04.pdf.
Form W-4P, later. Also, see How To Treat 2021 and Earlier
Forms W-4P as if They Were 2022 or Later Forms W-4P,
later, for an optional computational bridge.
For more information about Form W-4R, see section 8 Introduction
of Pub. 15-A, Employer's Supplemental Tax Guide. This publication supplements Pub. 15, Employer's Tax
Computational bridge for Form W-4. Employers may Guide. It describes how to figure withholding using the
use an optional computational bridge to treat 2019 and Wage Bracket Method or Percentage Method, describes
earlier Forms W-4 as if they were 2020 or later Forms W-4 the alternative methods for figuring withholding, and pro-
for purposes of figuring federal income tax withholding. vides the Tables for Withholding on Distributions of Indian
See How To Treat 2019 and Earlier Forms W-4 as if They Gaming Profits to Tribal Members.
Were 2020 or Later Forms W-4, later, for more informa- Although this publication may be used in certain situa-
tion. tions to figure federal income tax withholding on supple-
mental wages, the methods of withholding described in
Electronic submission of Forms W-4 and W-4P. You this publication can’t be used if the 37% mandatory flat
may set up a system to electronically receive Form W-4 or rate withholding applies or if the 22% optional flat rate
Form W-4P from an employee or payee. withholding is used to figure federal income tax withhold-
For each form that you establish an electronic submis- ing. For more information about withholding on supple-
sion system for, you must meet each of the following five mental wages, see section 7 of Pub. 15.
requirements. Although this publication is used to figure federal in-
come tax withholding on periodic payments of pensions
1. The electronic system must ensure that the informa-
and annuities, the methods of withholding described in
tion received by you is the information sent by the em-
this publication can’t be used to figure withholding on non-
ployee or payee. The system must document all occa-
periodic payments or withholding on eligible rollover distri-
sions of user access that result in a submission. In
butions. Periodic payments are those made in installments
addition, the design and operation of the electronic
at regular intervals over a period of more than 1 year. They
system, including access procedures, must make it
may be paid annually, quarterly, monthly, etc. For more in-
reasonably certain that the person accessing the sys-
formation about withholding on pensions and annuities,
tem and submitting the form is the person identified
see section 8 of Pub. 15-A.
on the form.
2. The electronic system must provide exactly the same Comments and suggestions. We welcome your com-
information as the paper form. ments about this publication and suggestions for future
editions.
3. The electronic submission must be signed with an You can send us comments through IRS.gov/
electronic signature by the employee or payee whose FormComments.
name is on the form. The electronic signature must be Or, you can write to:
the final entry in the submission.
Internal Revenue Service
4. Upon request, you must furnish a hard copy of any
Tax Forms and Publications
completed electronic form to the IRS and a statement
1111 Constitution Ave. NW, IR-6526
that, to the best of your knowledge, the electronic
Washington, DC 20224
form was submitted by the named employee or payee.
The hard copy of the electronic form must provide ex-
actly the same information as, but need not be a fac- Although we can’t respond individually to each com-
simile of, the paper form. For Form W-4, the signature ment received, we do appreciate your feedback and will
must be under penalty of perjury and must contain the consider your comments and suggestions as we revise
same language that appears on the paper version of our tax forms, instructions, and publications. Don't send
the form. The electronic system must inform the

2 Publication 15-T (2024)

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tax questions, tax returns, or payments to the above ad- for the employee. If the employee chooses one of the
dress. other options from this step, the higher withholding is in-
cluded with any other additional tax amounts per pay pe-
Getting answers to your tax questions. If you have
riod in Step 4(c).
a tax question not answered by this publication, check
IRS.gov and How To Get Tax Help at the end of this publi- Consider advising employees to use the IRS Tax
cation. TIP Withholding Estimator, available at IRS.gov/
W4App, when completing Form W-4 if they ex-
Getting tax forms, instructions, and publications. pect to work only part of the year; receive dividends, capi-
Go to IRS.gov/Forms to download current and prior-year tal gains, social security, bonuses, or business income;
forms, instructions, and publications. are subject to the Additional Medicare Tax or Net Invest-
Ordering tax forms, instructions, and publications. ment Income Tax; or they prefer the most accurate with-
Go to IRS.gov/OrderForms to order current forms, instruc- holding for multiple job situations.
tions, and publications; call 800-829-3676 to order
prior-year forms and instructions. The IRS will process Step 3. Employers use the amount on this line as an an-
your order for forms and publications as soon as possible. nual reduction in the amount of withholding. Employers
Don't resubmit requests you've already sent us. You can should use the amount that the employee entered as the
get forms and publications faster online. total in Step 3 of Form W-4 even if it is not equal to the
sum of any amounts entered on the left in Step 3 because
the total may take into account other tax credits. If the
Step 3 total is blank, but there are amounts entered on
Photographs of Missing one or two of the left lines in Step 3, the employer may ask
the employee if leaving the line blank was intentional.
Children
The IRS is a proud partner with the National Center for Steps 4(a) and 4(b). Employers increase the annual
Missing & Exploited Children® (NCMEC). Photographs of amount of wages subject to income tax withholding by the
missing children selected by the Center may appear in annual amount shown in Step 4(a) and reduce the annual
this publication on pages that would otherwise be blank. amount of wages subject to income tax withholding by the
You can help bring these children home by looking at the annual amount shown in Step 4(b).
photographs and calling 1-800-THE-LOST
Step 4(c). Employers will increase withholding by the
(1-800-843-5678) if you recognize a child.
per pay period tax amount in Step 4(c).
At the beginning of each year, consider reminding
TIP employees to submit a new Form W-4 if they
Form W-4
made a mid-year change to their Form W-4 based
on their use of the IRS Tax Withholding Estimator availa-
Beginning with the 2020 Form W-4, employees are no lon-
ble at IRS.gov/W4App. Employees who made a mid-year
ger able to request adjustments to their withholding using
change may be underwithheld or overwithheld once their
withholding allowances. Instead, using the new Form W-4,
Form W-4 is applied to the next full calendar year.
employees provide employers with amounts to increase or
decrease the amount of taxes withheld and amounts to in-
crease or decrease the amount of wage income subject to New employee fails to furnish Form W-4. A new em-
income tax withholding. ployee who fails to furnish a Form W-4 will be treated as if
they had checked the box for Single or Married filing sepa-
Form W-4 contains 5 steps. Every Form W-4 employers rately in Step 1(c) and made no entries in Step 2, Step 3,
receive from an employee in 2020 or later should show a or Step 4 of Form W-4. However, an employee who was
completed Step 1 (name, address, social security number paid wages before 2020 and who failed to furnish a Form
(SSN), and filing status) and a dated signature in Step 5. W-4 should continue to be treated as Single and claiming
Employees complete Steps 2, 3, and/or 4 only if relevant zero allowances on a 2019 or earlier Form W-4.
to their personal situations. Steps 2, 3, and 4 show adjust-
ments that affect withholding calculations. Exemption from withholding. Employees who write
“Exempt” on Form W-4 in the space below Step 4(c) shall
For employees who don’t complete any steps other have no federal income tax withheld from their paychecks
than Step 1 and Step 5, employers withhold the amount except in the case of certain supplemental wages. Gener-
based on the filing status, wage amounts, and payroll pe- ally, an employee may claim exemption from federal in-
riod. But see Exemption from withholding, later. come tax withholding because they had no federal income
For employees completing one or more of Steps 2, 3, tax liability last year and expect none this year. See the
and/or 4 on Form W-4, adjustments are as follows. Form W-4 instructions for more information.

Step 2. If the employee checks the box in Step 2, the
employer figures withholding from the “Form W-4, Step 2,
Checkbox” column in the Percentage Method or Wage
Bracket Method tables. This results in higher withholding

Publication 15-T (2024) 3

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Substitute Submissions of Form W-4                                  and entering the total amount. An employee should be al-
                                                                    lowed to include an estimate of tax credits other than the 
General requirements for any system set up to electroni-            child tax credit or credit for other dependents when enter-
cally  receive  a  Form  W-4  or  Form  W-4P  are  discussed        ing an amount in an electronic Form W-4 system for Step 
earlier  under Electronic  submission  of  Forms  W-4  and          3.
W-4P.  This  section  provides  specific  requirements  for 
                                                                    References to page numbers. Substitutes to the paper 
substitute submissions of Form W-4.
                                                                    form need not replicate references on the face of the form 
                                                                    to “page 2” or “page 3” of the Form W-4 when those refer-
Electronic Substitute to Form W-4                                   ences are not applicable.
                                                                      References to pages 2 and 3, when not applicable to 
Employers aren’t required to set up a system to electroni-
                                                                    the substitute form, should be replaced by appropriate ref-
cally receive Form W-4 from an employee. If set up, how-
                                                                    erences.  For  example,  an  electronic  substitute  form  that 
ever, the electronic system must meet all the requirements 
                                                                    links directly to the deductions worksheet should not refer-
and guidelines set forth in regulations and specified by the 
                                                                    ence “page 3” but should provide a link to the deductions 
IRS in forms, publications, and other guidance. The allow-
                                                                    worksheet.
ance  of  an  electronic  substitute  for  Form  W-4  isn’t  a  li-
cense  to  simplify  or  modify  the  Form  W-4.  In  particular,   Requiring an SSN and other personal information al-
electronic Form W-4 systems set up as a substitute to pa-           ready stored in employer’s electronic system.        An em-
per Forms W-4 must exactly replicate the text and instruc-          ployer need not require an employee to resubmit an SSN 
tions from the face of the paper Form W-4 beginning with            or  other  personal  information  when  completing  an  elec-
Step 1(c) through Step 4(c) (inclusive), and must allow an          tronic Form W-4 as long as:
employee access to and use of all parts of the calculation 
shown on the paper Form W-4 and its worksheets.                     • The SSN and other personal information are stored in 
                                                                      the employer’s electronic system and the action being 
  No pop-ups or hoverboxes within those steps are per-                taken by the employee in the system is directly or indi-
mitted for displaying such required information, and if the           rectly linked to the electronically stored personal infor-
electronic system has toggles for those steps that limit the          mation; and
amount of text that is viewable, the toggles must be off as         • The source of the SSN and other personal information 
the default. If the electronic system places steps on differ-         stored in the employer’s electronic system is a prior 
ent pages, users must be required to go to each page be-              submission of a complete Form W-4 or the U.S. Citi-
fore they may electronically sign the form. The electronic            zenship and Immigration Services (USCIS) Form I-9, 
system  must  also  include  a  hyperlink  to  Form  W-4  on          Employment Eligibility Verification, that is signed by 
IRS.gov  and/or  include  the  pages  2–4  instructions  and          the employee under penalty of perjury.
worksheets in their entirety in the electronic system inter-
                                                                      The employer’s electronic Form W-4 system must con-
face  itself  (inclusion  of  only  some  of  this  information  re-
                                                                    tinue  to  ensure  that  the  information  received  by  the  em-
quires a link to the form).
                                                                    ployer is the information sent by the employee and that the 
Field  required  for  claiming  “Exempt.” The  electronic           person accessing the system and furnishing the Form W-4 
Form W-4 system must provide a field for employees who              is the employee identified on the form. See Electronic sub-
are eligible and want to claim an exemption from withhold-          mission  of  Forms  W-4  and  W-4P,  earlier.  If  an  SSN  or 
ing to certify that they are exempt (including, for example,        other personal information is separately used by the elec-
a checkbox) immediately below or after Step 4(c) to allow           tronic  Form  W-4  system  to  verify  the  identity  of  the  em-
users  to  elect  no  withholding  from  their  payments.  You      ployee, the employee will need to resubmit the information 
must  also  include  the  two  conditions  that  taxpayers  are     for that purpose.
certifying that they meet: “you had no federal income tax 
                                                                    Implementation  of  new  guidelines. Employers  aren’t 
liability in 2023 and you expect to have no federal income 
                                                                    required to set up a system to electronically receive Form 
tax liability in 2024.”
                                                                    W-4 from an employee. If set up, however, the electronic 
Field required for nonresident alien status. You must               system must meet all the requirements and guidelines set 
provide a field for nonresident aliens to enter nonresident         forth in regulations and specified by the IRS in forms, pub-
alien status.                                                       lications, and other guidance. When a guideline concern-
                                                                    ing what an electronic Form W-4 system must provide the 
Step 3 of 2024 Form W-4.   To allow an employee access              employee is specified without an effective date, it is effec-
to and use of all parts of the calculation shown on the pa-         tive immediately and an employer must implement it in a 
per  Form  W-4,  an  electronic  Form  W-4  system  can’t  re-      reasonable amount of time. In most cases, a reasonable 
strict Step 3 to dollar increments based on the number of           amount of time won’t extend beyond 90 days.
qualifying children or dependents the employee may claim 
for purposes of the child tax credit or credit for other de-        Paper Substitute to Form W-4
pendents.  The  2024  Instructions  for  Form  W-4  indicate 
that an employee can include other tax credits for which            In  lieu  of  the  prescribed  form,  an  employer  may  prepare 
they  are  eligible  in  Step  3  by  adding  an  estimate  of  the and provide to employees a substitute paper form the pro-
credit  amount  for  the  year  to  the  credits  for  dependents   visions  of  which  are  identical  to  those  of  the  prescribed 

4                                                                                              Publication 15-T (2024)

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form, including the exact same wording from Steps 1(c)– 4. Enter the additional amount of withholding requested
4(c) (inclusive), but only if the employer also: by the employee on line 6 of their 2019 or earlier Form
• Provides employees with all the tables, instructions, W-4 in Step 4(c) of a 2020 or later Form W-4.
and worksheets set forth in the Form W-4 in effect at This computational bridge applies only for Forms
that time; and ! W-4 that were in effect on or before December 31,
• Complies with all revenue procedures and other guid- CAUTION 2019, and that continue in effect because an em-
ance prescribed by the Commissioner relating to sub- ployee didn’t submit a 2020 or later Form W-4. If an em-
stitute forms in effect at that time. ployee is required, or chooses, to submit a new Form W-4,
it doesn’t change the requirement that the employee must
Guidelines that apply to electronic substitutes for Form use the current year’s revision of Form W-4. Upon putting
W-4 don’t necessarily apply to a paper substitute Form into effect a new Form W-4 from an employee, you must
W-4. For example, a paper substitute Form W-4 must in- stop using this computational bridge for the applicable
clude the form's instructions and worksheets rather than year of the new Form W-4. An employer using the compu-
providing a web address where the payee can find them tational bridge for a Form W-4 furnished by an employee
on IRS.gov. must retain the Form W-4 for its records.

Employers are prohibited from accepting a substitute Lock-in letters. The IRS may have notified you in writing
form developed by an employee, and an employee fur- that the employee must use a specific marital status and is
nishing such form must be treated as failing to furnish a limited to a specific number of allowances in a letter (com-
Form W-4. monly referred to as a “lock-in letter”) applicable before
2020. For more information about lock-in letters, see sec-
How To Treat 2019 and Earlier Forms tion 9 of Pub. 15. For lock-in letters based on 2019 or ear-
W-4 as if They Were 2020 or Later lier Forms W-4, you may use this optional computational
bridge to comply with the requirement to withhold based
Forms W-4 on the maximum withholding allowances and filing status
Employers may use an optional computational bridge to permitted in the lock-in letter.

treat 2019 and earlier Forms W-4 as if they were 2020 or Nonresident alien employees. You may use this com-
later Forms W-4 for purposes of figuring federal income putational bridge to convert a nonresident alien employ-
tax withholding. This computational bridge allows you to ee’s 2019 or earlier Form W-4 to a 2020 or later Form
use computational procedures and data fields for a 2020 W-4. However, for the second adjustment of the computa-
and later Form W-4 to arrive at the equivalent withholding tional bridge, always enter $4,300 in Step 4(a) on a 2020
for an employee that would have applied using the compu- or later Form W-4. If you convert a nonresident alien em-
tational procedures and data fields on a 2019 or earlier ployee’s 2019 or earlier Form W-4 to a 2020 or later Form
Form W-4. You must make up to four adjustments to use W-4, be sure to use Table 2 when adding an amount to
this computational bridge. their wages for figuring federal income tax withholding.
1. Select the filing status in Step 1(c) of a 2020 or later See Withholding Adjustment for Nonresident Alien Em-
Form W-4 that most accurately reflects the employ- ployees, later, for more information.
ee’s marital status on line 3 of a 2019 or earlier Form
For more information, see Treasury Decision 9924,
W-4. Treat the employee as “Single or Married filing
2020-44 I.R.B. 943, available at IRS.gov/irb/
separately” on a 2020 or later Form W-4 if the em-
2020-44_IRB#TD-9924.
ployee selected either “Single” or “Married, but with-
hold at higher single rate” as their marital status on
their 2019 or earlier Form W-4. Treat the employee as Withholding Adjustment for
“Married filing jointly” on a 2020 or later Form W-4 if Nonresident Alien Employees
the employee selected “Married” as their marital sta-
You should instruct nonresident aliens to see No-
tus on their 2019 or earlier Form W-4. You can’t con-
tice 1392, Supplemental Form W-4 Instructions
vert an employee to a filing status of “Head of house- TIP
for Nonresident Aliens, before completing Form
hold” using this computational bridge.
W-4.
2. Enter an amount in Step 4(a) on a 2020 or later Form
W-4 based on the filing status that you determined in Apply the procedure discussed next to figure the
(1) above when you converted the employee’s marital amount of federal income tax to withhold from the wages
status on a 2019 or earlier Form W-4. Enter $8,600 if of nonresident alien employees performing services within
the employee’s filing status is “Single or Married filing the United States.
separately” or $12,900 if the employee’s filing status is
“Married filing jointly.” This procedure only applies to nonresident alien em-
ployees who have wages subject to income tax withhold-
3. Multiply the number of allowances claimed on line 5 of ing.
an employee’s 2019 or earlier Form W-4 by $4,300
and enter the result in Step 4(b) on a 2020 or later
Form W-4.

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        Nonresident  alien  students  from  India  and  busi-                 Example.    An  employer  pays  wages  of  $300  for  a 
  !     ness apprentices from India aren't subject to this                    weekly payroll period to a married nonresident alien em-
CAUTION procedure.                                                            ployee.  The  nonresident  alien  has  a  properly  completed 
                                                                              2019 Form W-4 on file with the employer that shows mari-
Instructions.      To figure how much federal income tax to                   tal status as "Single" with one withholding allowance and 
withhold from the wages paid to a nonresident alien em-                       indicated  status  as  a  nonresident  alien  on  Form  W-4, 
ployee performing services in the United States, use the                      line 6 (see Nonresident alien employee's Form W-4 in sec-
following steps.                                                              tion 9 of Pub. 15 for details on how a 2024 Form W-4 must 
                                                                              be completed). The employer determines the wages to be 
Step 1.  Determine if the nonresident alien employee has                      used  in  the  withholding  tables  by  adding  to  the  $300 
submitted a Form W-4 for 2020 or later or an earlier Form                     amount of wages paid the amount of $198.10 from Table 1 
W-4. Then add to the wages paid to the nonresident alien                      under Step 1 ($498.10 total). The employer has a manual 
employee for the payroll period the amount for the applica-                   payroll  system  and  prefers  to  use  the  Wage  Bracket 
ble type of Form W-4 and payroll period.                                      Method tables to figure withholding. The employer will use 
  If the nonresident alien employee was first paid wages                      Worksheet 3 and the withholding tables in section 3 to de-
before 2020 and        has not submitted a Form W-4 for 2020                  termine  the  income  tax  withholding  for  the  nonresident 
or later, add the amount shown in Table 1 to their wages                      alien employee. In this example, the employer would with-
for calculating federal income tax withholding.                               hold $31 in federal income tax from the weekly wages of 
                                                                              the nonresident alien employee.
Table 1                                                                       The $198.10 added to wages for calculating income tax 
Payroll Period                                                 Add Additional withholding  isn't  reported  on  Form  W-2  and  doesn't  in-
Weekly . . . . . . . . . . . . . . . . . . . . . . . . . . . . $198.10        crease the income tax liability of the employee. Also, the 
Biweekly. . . . . . . . . . . . . . . . . . . . . . . . . . .  396.20         $198.10 added to wages doesn't affect the social security 
Semimonthly. . . . . . . . . . . . . . . . . . . . . . . .     429.20         tax  or  Medicare  tax  liability  of  the  employer  or  the  em-
Monthly. . . . . . . . . . . . . . . . . . . . . . . . . . .   858.30         ployee, or the FUTA tax liability of the employer.
Quarterly. . . . . . . . . . . . . . . . . . . . . . . . . .   2,575.00
                                                                              Supplemental wage payment.     This procedure for deter-
Semiannually. . . . . . . . . . . . . . . . . . . . . . . .    5,150.00
                                                                              mining  the  amount  of  federal  income  tax  withholding  for 
Annually. . . . . . . . . . . . . . . . . . . . . . . . . . .  10,300.00
Daily or Miscellaneous (each day of the payroll                               nonresident  alien  employees  doesn't  apply  to  a  supple-
period). . . . . . . . . . . . . . . . . . . . . . . . . . . . 39.60          mental  wage  payment  (see  section  7  of  Pub.  15)  if  the 
                                                                              37% mandatory flat rate withholding applies or if the 22% 
  If the nonresident alien employee has submitted a Form                      optional  flat  rate  withholding  is  being  used  to  figure  in-
W-4 for  2020 or later or was first paid wages in 2020 or                     come tax withholding on the supplemental wage payment.
later, add the amount shown in Table 2 to their wages for 
calculating federal income tax withholding.
                                                                              Form W-4P
Table 2
Payroll Period                                                 Add Additional Payees use Form W-4P to have payers withhold the cor-
Weekly . . . . . . . . . . . . . . . . . . . . . . . . . . . . $280.80        rect amount of federal income tax from periodic pension, 
Biweekly. . . . . . . . . . . . . . . . . . . . . . . . . . .  561.50         annuity  (including  commercial  annuities),  profit-sharing 
Semimonthly. . . . . . . . . . . . . . . . . . . . . . . .     608.30         and stock bonus plan, or IRA payments.
Monthly. . . . . . . . . . . . . . . . . . . . . . . . . . .   1,216.70
Quarterly. . . . . . . . . . . . . . . . . . . . . . . . . .   3,650.00       Using a 2022 or later Form W-4P. Payees provide pay-
Semiannually. . . . . . . . . . . . . . . . . . . . . . . .    7,300.00       ers with amounts to increase or decrease the amount of 
Annually. . . . . . . . . . . . . . . . . . . . . . . . . . .  14,600.00      taxes withheld and amounts to increase or decrease the 
Daily or Miscellaneous (each day of the payroll                               amount  of  pension/annuity  payments  subject  to  income 
period). . . . . . . . . . . . . . . . . . . . . . . . . . . . 56.20          tax withholding. Form W-4P contains 5 steps. Every Form 
                                                                              W-4P payers receive from a payee in 2022 or later should 
Step 2.  Enter the amount figured in Step 1, earlier, as the                  show a completed Step 1 (name, address, SSN, and filing 
total  taxable  wages  on  line  1a  of  the  withholding  work-              status) and a dated signature in Step 5. Payees complete 
sheet that you use to figure federal income tax withhold-                     Steps 2, 3, and/or 4 only if relevant to their personal situa-
ing.                                                                          tions. Steps 2, 3, and 4 show adjustments that affect with-
  The amounts from Tables 1 and 2 are added to wages                          holding calculations.
solely for calculating income tax withholding on the wages                    For  payees  completing  one  or  more  of  Steps  2,  3, 
of the nonresident alien employee. The amounts from the                       and/or 4 on a 2022 or later Form W-4P, adjustments are as 
tables shouldn't be included in any box on the employee's                     follows.
Form W-2 and don't increase the income tax liability of the 
employee.  Also,  the  amounts  from  the  tables  don't  in-                 Step 2. If the payee completes Step 2, the payer will use 
crease  the  social  security  tax  or  Medicare  tax  liability  of          the  amount  in  Step  2(b)(iii)  from  a  2022  or  later  Form 
the employer or the employee, or the FUTA tax liability of                    W-4P in Worksheet 1B to figure income tax withholding.
the employer.

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    Consider  advising  payees  to  use  the  IRS  Tax             Choosing  not  to  have  income  tax  withheld.       A  payee 
TIP Withholding  Estimator,  available  at     IRS.gov/            who  writes  “No  Withholding”  on  a  2022  or  later  Form 
    W4App, when completing Form W-4P if they have                  W-4P in the space below Step 4(c) shall have no federal 
social security, dividend, capital gain, or business income;       income tax withheld from their periodic pension or annuity 
are subject to the Additional Medicare Tax or Net Invest-          payments. In the case of a payer that used the 2021 Form 
ment Income Tax; or they receive these payments or pen-            W-4P for 2022, a payee who checked the box on line 1 on 
sion and annuity payments for only part of the year.               the  2021  Form  W-4P  shall  have  no  federal  income  tax 
                                                                   withheld from their periodic pension or annuity payments. 
Step 3. Payers use the amount on this line as an annual            Regardless  of  the  Form  W-4P  used,  generally  a  payee 
reduction in the amount of withholding. Payers should use          who is a U.S. citizen or a resident alien isn't permitted to 
the  amount  the  payee  entered  as  the  total  in  Step  3  of  elect no withholding on payments that are to be delivered 
Form  W-4P  even  if  it  is  not  equal  to  the  sum  of  any    outside of the United States or its territories.
amounts  entered  on  the  left  in  Step  3  because  the  total 
                                                                   Withholding  on  periodic  pension  and  annuity  pay-
may take into account other tax credits. If the Step 3 total 
                                                                   ments  to  nonresident  aliens  and  foreign  estates. 
is blank, but there are amounts entered on one or two of 
                                                                   Withholding  methods  on  periodic  pension  and  annuity 
the left lines in Step 3, the payer may ask the payee if leav-
                                                                   payments discussed in this publication don't apply to non-
ing the line blank was intentional.
                                                                   resident  aliens  and  foreign  estates.  See  Pub.  515,  With-
Steps 4(a) and 4(b). Payers increase the annual amount             holding of Tax on Nonresident Aliens and Foreign Entities, 
of pension/annuity payments subject to income tax with-            for more information.
holding by the annual amount shown in Step 4(a) and re-
duce  the  annual  amount  of  pension/annuity  payments           Substitute Submissions of Form W-4P
subject to income tax withholding by the annual amount 
shown in Step 4(b).                                                General requirements for any system set up to electroni-
                                                                   cally  receive  a  Form  W-4  or  Form  W-4P  are  discussed 
Step 4(c). Payers will increase withholding on each pay-           earlier  under Electronic  submission  of  Forms  W-4  and 
ment by the tax amount in Step 4(c).                               W-4P.  This  section  provides  specific  requirements  for 
                                                                   substitute  submissions  of  Form  W-4P.  For  payers  using 
Payee fails to furnish Form W-4P or provides an in-                electronic or paper substitutes for Form W-4P, substitute 
correct SSN on Form W-4P. In the case of a payer using             forms for the 2024 Form W-4P incorporating all changes 
a 2022 or later Form W-4P, a payee who received the first          made  to  the  2024  Form  W-4P  and  complying  with  the 
periodic  pension  or  annuity  payment  after  2021  but  who     guidelines  provided  here  must  be  in  use  by  the  later  of 
fails to furnish a 2022 or later Form W-4P or fails to pro-        January 1, 2024, or 30 days after the IRS releases the fi-
vide a correct SSN on a 2022 or later Form W-4P will be            nal version of the 2024 Form W-4P.
treated as if they had checked the box for Single in Step 1 
and had no entries in Step 2, Step 3, and Step 4 of a 2022 
                                                                   Electronic Substitute to Form W-4P
or later Form W-4P. In the case of a payer that used the 
2021 Form W-4P for 2022 and hasn't received a 2022 or              Electronic systems set up as a substitute to paper 2022 or 
later Form W-4P, a payee who received the first periodic           later  Forms  W-4P  must  exactly  replicate  the  text  and  in-
pension or annuity payment in 2022 but who failed to fur-          structions  from  the  face  of  the  paper  Form  W-4P  begin-
nish such a 2021 Form W-4P will continue be treated as if          ning  with  Step  1(c)  through  Step  4(c)  (inclusive).  No 
they had no entries on lines 1 and 3 and completed line 2          pop-ups  or  hoverboxes  within  those  steps  are  permitted 
indicating a status of Married, and claiming 3 allowances.         and  if  the  electronic  system  has  toggles  for  those  steps 
In the case of a payer that used the 2021 Form W-4P and            that limit the amount of text that is viewable, the toggles 
hasn't received a 2022 or later Form W-4P, a payee who             must be off as the default. If the electronic system places 
received the first periodic pension or annuity payment in          steps on different pages, users must be required to go to 
2022 but who failed to provide a correct SSN on the 2021           each  page  before  they  may  electronically  sign  the  form. 
Form  W-4P  will  continue  to  be  treated  as  if  they  had  no References to pages 2 and 3, when not applicable to the 
entries on lines 1 and 3 and had completed line 2 indicat-         substitute form, should be replaced by appropriate refer-
ing a status of Single, and claiming zero allowances. If a         ences.  For  example,  an  electronic  substitute  form  that 
payee received their first periodic pension or annuity pay-        links directly to the deductions worksheet shouldn't refer-
ment before 2022 and had failed to furnish a Form W-4P             ence “page 3” but should provide a link to the deductions 
when those payments began, you must continue to with-              worksheet. The electronic system must also include a hy-
hold on those periodic payments as if the recipient were           perlink  to  Form  W-4P  on  IRS.gov  or  include  the  instruc-
married claiming three withholding allowances on a Form            tions and worksheet in their entirety in the electronic sys-
W-4P  for  2021  or  earlier,  unless  the  payee  furnishes  a    tem  interface  itself  (inclusion  of  only  some  of  this 
Form W-4P requesting a change in withholding. If a payee           information  requires  a  link  to  the  form).  Finally,  the  elec-
is treated as married claiming three withholding allowan-          tronic system must provide a field (including, for example, 
ces on a 2021 or earlier Form W-4P, tax will be withheld on        a checkbox) immediately below or after Step 4(c) to allow 
a payment that is at least $2,440 per month.                       users to elect no withholding from their payments.

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Requiring an SSN and other personal information al-               1. Select the filing status in Step 1(c) of a 2022 or later 
ready stored in payer's electronic system.    If you elec-        Form W-4P that most accurately reflects the payee's 
tronically  store  payee  personal  information,  including       marital status on line 2 of a 2021 or earlier Form W-4P. 
name,  address,  and  SSN,  and  accept  withholding  elec-       Treat the payee as “Single or Married filing separately” 
tions through an account specifically tied to the payee, you      on a 2022 or later Form W-4P if the payee selected ei-
need not require the payee to submit this personal infor-         ther “Single” or “Married, but withhold at higher single 
mation again when completing an electronic substitute, as         rate” as their marital status on their 2021 or earlier 
long as the account where the election is being made is           Form W-4P. Treat the payee as “Married filing jointly” 
directly or indirectly linked to the electronically stored per-   on a 2022 or later Form W-4P if the payee selected 
sonal information.                                                “Married” as their marital status on their 2021 or ear-
                                                                  lier Form W-4P. You can't convert a payee to a filing 
Telephonic  submissions  of  Form  W-4P. Payers  may              status of “Head of household” using this computa-
provide  for  telephonic  submissions  of  Form  W-4P.  You       tional bridge.
must use a script that includes all portions of the first page 
of  the  paper  Form  W-4P  from  Steps  1(c)–4(c),  including    2. Enter an amount in Step 4(a) on a 2022 or later Form 
the step titles and text between Steps 1 and 2, with the fol-     W-4P based on the filing status that you determined in 
lowing exceptions.                                                (1) above when you converted the payee's marital sta-
                                                                  tus on a 2021 or earlier Form W-4P. Enter $8,600 if 
• On Step 2, the script can stop right before “See                the payee's filing status is “Single or Married filing 
  page 2 for examples on how to complete Step 2” if,              separately” or $12,900 if the payee's filing status is 
  when asked, the payee indicates the step doesn’t ap-            “Married filing jointly.”
  ply.
                                                                  3. Multiply the number of allowances claimed on line 2 of 
• On Step 3, the script can stop right before “If your total      a payee's 2021 or earlier Form W-4P by $4,300 and 
  income will be $200,000 or less . . .” if, when asked,          enter the result in Step 4(b) on a 2022 or later Form 
  the payee indicates the step doesn’t apply.                     W-4P.
• Where the language on the first page of Form W-4P 
                                                                  4. Enter the additional amount of withholding requested 
  refers payees to later pages of the form, such as for 
                                                                  by the payee on line 3 of their 2021 or earlier Form 
  more information on how to elect to have no federal in-
                                                                  W-4P in Step 4(c) of a 2022 or later Form W-4P.
  come tax withheld, the telephonic script should refer 
  the payee to IRS.gov/FormW4P in addition to the ref-            If you use this computational bridge, you will skip Steps 
  erenced page numbers.                                           1(j)–(l) and any other instructions in Worksheet 1B that ref-
                                                                  erence a 2021 or earlier Form W-4P.
Paper Substitute to Form W-4P                                             This  computational  bridge  applies  only  to  Forms 
                                                                          W-4P (including default elections) that were in ef-
When providing paper substitute forms for Form W-4P, you          CAUTION!
                                                                          fect  on  or  before  December  31,  2021,  and  that 
should generally follow the same guidelines that apply to 
                                                                  continue in effect because a payee didn't submit a 2022 or 
electronic substitutes to Form W-4P, except where those 
                                                                  later Form W-4P. If a payee chooses to submit a new Form 
guidelines  apply  only  in  the  context  of  electronic  substi-
                                                                  W-4P, it doesn't change the general requirement that the 
tutes  (for  example,  instructions  concerning  pop-ups  and 
                                                                  payee must use the current year's revision of Form W-4P. 
hoverboxes). Paper substitute forms must include the in-
                                                                  Upon putting in effect a new Form W-4P from a payee, you 
structions and worksheets for Form W-4P rather than pro-
                                                                  must stop using this computational bridge for the applica-
viding a web address to the instructions on IRS.gov.
                                                                  ble year of the new Form W-4P. If a payer was unable to 
                                                                  put the 2022 Form W-4P in place during 2022, the compu-
How To Treat 2021 and Earlier Forms                               tational bridge can also be applied to 2021 Forms W-4P 
W-4P as if They Were 2022 or Later                                submitted in 2022.
Forms W-4P

Payers may use an optional computational bridge to treat 
2021 and earlier Forms W-4P as if they were 2022 or later         Rounding
Forms  W-4P  for  purposes  of  figuring  federal  income  tax 
                                                                  To figure the income tax to withhold, you may reduce the 
withholding. This computational bridge can reduce system 
                                                                  last digit of the wages to zero, or figure the wages to the 
complexity by allowing payers to permanently use compu-
                                                                  nearest dollar. You may also round the tax for the pay pe-
tational  procedures  and  data  fields  for  a  2022  and  later 
                                                                  riod to the nearest dollar. If rounding is used, it must be 
Form  W-4P  to  arrive  at  the  equivalent  withholding  for  a 
                                                                  used consistently. Withheld tax amounts should be roun-
payee  that  would  have  applied  using  the  computational 
                                                                  ded to the nearest whole dollar by dropping amounts un-
procedures  and  data  fields  on  a  2021  or  earlier  Form 
                                                                  der 50 cents and increasing amounts from 50 to 99 cents 
W-4P. You must make up to four adjustments to use this 
                                                                  to  the  next  dollar.  For  example,  $2.30  becomes  $2  and 
computational bridge, but it will simplify data storage and 
                                                                  $2.50 becomes $3.
eliminate some steps in Worksheet 1B.

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                                                                         method works for Forms W-4 for all prior, current, and fu-
                                                                         ture years. This method also works for any amount of wa-
1. Percentage Method Tables                                              ges. If the Form W-4 is from 2019 or earlier, this method 
                                                                         works for any number of withholding allowances claimed.
for Automated Payroll Systems 
                                                                                  If you're a payer making periodic payments of pensions 
and Withholding on Periodic                                              and  annuities,  use  Worksheet  1B  and  the  Percentage 
                                                                         Method tables in this section to figure federal income tax 
Payments of Pensions and                                                 withholding.  This  method  works  for  Forms  W-4P  for  all 
                                                                         prior, current, and future years. If a payer is figuring with-
Annuities
                                                                         holding on periodic payments based on a 2021 or earlier 
If  you're  an  employer  with  an  automated  payroll  system,          Form  W-4P,  the  payer  may  also  figure  withholding  using 
use Worksheet 1A and the Percentage Method tables in                     the methods described in section 3 and section 5.
this section to figure federal income tax withholding. This 
Worksheet 1A. Employer’s Withholding Worksheet for 
Percentage Method Tables for Automated Payroll Systems                                                  Keep for Your Records
                                                                                                                                                                      
   Table 3  Semiannually Quarterly          Monthly       Semimonthly              Biweekly   Weekly                Daily
                  2              4                12            24                 26         52                    260
 Step 1. Adjust the employee's payment amount
         1a Enter the employee’s total taxable wages this payroll period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                      1a $
         1b Enter the number of pay periods you have per year (see Table 3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                         1b  
         1c Multiply the amount on line 1a by the number on line 1b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                     1c $
  If the employee HAS submitted a Form W-4 for 2020 or later, figure the Adjusted Annual Wage Amount as follows:
         1d Enter the amount from Step 4(a) of the employee's Form W-4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                          1d $
         1e Add lines 1c and 1d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .       1e $
         1f Enter the amount from Step 4(b) of the employee's Form W-4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                          1f $
         1g If the box in Step 2 of Form W-4 is checked, enter -0-. If the box is not checked, enter $12,900 if the taxpayer 
            is married filing jointly or $8,600 otherwise . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .             1g $
         1h Add lines 1f and 1g . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .       1h $
         1i Subtract line 1h from line 1e. If zero or less, enter -0-. This is the Adjusted Annual Wage Amount . . . . . . .                                      1i $
  If the employee HAS NOT submitted a Form W-4 for 2020 or later, figure the Adjusted Annual Wage Amount as follows:
         1j Enter the number of allowances claimed on the employee's most recent Form W-4 . . . . . . . . . . . . . . . . . . .                                   1j  
         1k Multiply line 1j by $4,300 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .        1k $
         1l Subtract line 1k from line 1c. If zero or less, enter -0-. This is the Adjusted Annual Wage Amount . . . . . . .                                      1l $
 Step 2. Figure the Tentative Withholding Amount
         based on the employee's Adjusted Annual Wage Amount; filing status (Step 1(c) of the 2020 or later Form W-4) or marital status (line 3 of 
         Form W-4 from 2019 or earlier); and whether the box in Step 2 of 2020 or later Form W-4 is checked.
         Note. Don't use the Head of Household table if the Form W-4 is from 2019 or earlier.
         2a Enter the employee's Adjusted Annual Wage Amount from line 1i or 1l above . . . . . . . . . . . . . . . . . . . . .                                   2a $
         2b Find the row in the appropriate Annual Percentage Method table in which the amount on line 2a is at least the 
            amount in column A but less than the amount in column B, then enter here the amount from column A of that 
            row . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2b $
         2c Enter the amount from column C of that row    . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .               2c $
         2d Enter the percentage from column D of that row . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                  2d  %
         2e Subtract line 2b from line 2a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .         2e $
         2f Multiply the amount on line 2e by the percentage on line 2d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                     2f $
         2g Add lines 2c and 2f  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .      2g $
         2h Divide the amount on line 2g by the number of pay periods on line 1b. This is the Tentative 
            Withholding Amount    . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .         2h $
 Step 3. Account for tax credits
         3a If the employee's Form W-4 is from 2020 or later, enter the amount from Step 3 of that form; otherwise, 
            enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3a $
         3b Divide the amount on line 3a by the number of pay periods on line 1b . . . . . . . . . . . . . . . . . . . . . . . . . . . .                          3b $
         3c Subtract line 3b from line 2h. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .               3c $
 Step 4. Figure the final amount to withhold
         4a Enter the additional amount to withhold from the employee’s Form W-4 (Step 4(c) of the 2020 or later form, or 
            line 6 on earlier forms) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .      4a $
         4b Add lines 3c and 4a. This is the amount to withhold from the employee’s wages this 
            pay period  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   4b $

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Worksheet 1B. Payer’s Worksheet for Figuring Withholding 
From Periodic Pension or Annuity Payments                                                                                                      Keep for Your Records
                                                                                                                                                                      
     Table 4        Monthly          Semimonthly               Biweekly                Weekly                  Daily
                     12                      24                    26                      52                    260
   Step 1. Adjust the payee's payment amount
           1a    Enter the payee's total payment this period .         . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   1a $
           1b    Enter the number of payment periods you have per year (see Table 4) .                   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   1b  
           1c    Multiply line 1a by the number on line 1b         . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   1c $
    If the payee HAS submitted a Form W-4P for 2022 or later, figure the Adjusted Annual Payment Amount as follows:
           1d Enter the amount from Step 4(a) of the payee's Form W-4P                     . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   1d $
           1e    Add lines 1c and 1d .   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   1e $
           1f    Enter the amount from Step 4(b) of the payee's Form W-4P                  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   1f $
           1g    Enter $12,900 if the taxpayer is married filing jointly or $8,600 otherwise               . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   1g $
           1h    Add lines 1f and 1g .   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   1h $
           1i    Subtract line 1h from line 1e. If less than zero, enter it in parentheses. This is the Adjusted Annual                                                   $
                 Payment Amount        . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   1i
    If the payee HAS NOT submitted a Form W-4P for 2022 or later, figure the Adjusted Annual Payment Amount as follows:
           1j    Enter the number of allowances claimed on the payee's most recent Form W-4P .                         . . . . . . . . . . . . . . . . . . . . . . .   1j  
           1k    Multiply line 1j by $4,300 .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   1k $
           1l    Subtract line 1k from line 1c. (If zero or less, enter -0-.) This is the Adjusted Annual Payment Amount . . . . . . . . .                             1l $
   Step 2. Figure the Tentative Annual Withholding Amount
           based on the payee's Adjusted Annual Payment Amount and filing status (Step 1(c) of the 2022 or later Form W-4P) or marital status (line 2 of the 2021 
           or earlier Form W-4P).
    If the payee HAS submitted a Form W-4P for 2022 or later AND Step 2(b)(iii) of Form W-4P contains a non-zero amount, complete Parts I, II, and III of Step 2. 
    Otherwise, complete Parts I and III only.
           Part I: If the payee HAS submitted a Form W-4P for 2022 or later AND Step 2(b)(iii) of Form W-4P contains a non-zero amount, complete lines 2a–2c 
           and then resume on line 2e. Otherwise, begin on line 2d.
           2a    Enter the amount from Step 2(b)(iii) of Form W-4P             . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   2a $
           2b    Enter $12,900 if the taxpayer is married filing jointly or $8,600 otherwise  .              . . . . . . . . . . . . . . . . . . . . . . . . . . . .   2b $
           2c    Subtract line 2b from line 2a. (If the result is zero or less, enter -0-.) Then skip to line 2e               . . . . . . . . . . . . . . . . . . .   2c $
           OR
           2d If lines 2a–2c don’t apply: Enter the payee's Adjusted Annual Payment Amount from line 1i or 1l, but not less                                               $
                 than zero . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   2d
           2e    Using the amount on line 2c or line 2d (whichever is not missing), find the row in the STANDARD Withholding Rate 
                 Schedules of the Annual Percentage Method table in which the amount on line 2c or line 2d (whichever is not 
                 missing) is at least the amount in column A but less than the amount in column B, and then enter here the amount from                                    $
                 column A of that row    . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   2e
           2f    Enter the amount from column C of that row            . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   2f $
           2g    Enter the percentage from column D of that row .            . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   2g  %
           2h    Subtract line 2e from line 2c or line 2d (whichever is not missing) .             . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   2h $
           2i    Multiply the amount on line 2h by the percentage on line 2g               . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   2i $
           2j    Add lines 2f and 2i . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   2j $
           Part II: (Complete Part II if there is an amount on line 2a above. Skip Part II if there is an amount on line 2d above.)
           2k    Enter the amount from Step 2(b)(iii) of the payee's Form W-4P, even if negative .                   . . . . . . . . . . . . . . . . . . . . . . . .   2k $
           2l    Enter the payee's Adjusted Annual Payment Amount from line 1i above, even if negative .                             . . . . . . . . . . . . . . . .   2l $
           2m Add lines 2k and 2l. If the result is zero or less, enter -0- .          . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   2m $
           2n    Find the row in the appropriate STANDARD Withholding Rate Schedules of the Annual Percentage Method table in 
                 which the amount on line 2m is at least the amount in column A but less than the amount in column B, and then enter                                      $
                 here the amount from column A of that row .           . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   2n
           2o    Enter the amount from column C of that row            . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   2o $
           2p    Enter the percentage from column D of that row .            . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   2p  %
           2q    Subtract line 2n from line 2m .     . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   2q $
           2r    Multiply the amount on line 2q by the percentage on line 2p               . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   2r $
           2s    Add lines 2o and 2r .   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   2s $
           2t    Subtract line 2j from line 2s. If zero or less, enter -0-       . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   2t $
           Part III: For ALL payees, identify the Tentative Annual Withholding Amount as follows:
           2u    If there is a non-zero amount in Step 2(b)(iii) of the payee's 2022 or later Form W-4P, enter the amount from line 2t.                                   $
                 Otherwise, enter the amount from line 2j .        . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   2u
   Step 3. Account for tax credits
           3a    If the payee has submitted a Form W-4P for 2022 or later, enter the amount from Step 3 of that form; otherwise,                                          $
                 enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3a
           3b    Subtract line 3a from line 2u. If zero or less, enter -0- .       . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   3b $
   Step 4. Figure the final amount to withhold
           4a    Divide the amount on line 3b by the number of payment periods from line 1b                      . . . . . . . . . . . . . . . . . . . . . . . . . .   4a $
           4b    Enter the additional amount to withhold from the payee's Form W-4P (Step 4(c) of the 2022 or later Form W-4P or                                          $
                 line 3 of the 2021 or earlier Form W-4P) .        . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   4b
           4c    Add lines 4a and 4b. This is the amount to withhold from the payee’s payment this payment period                                      . . . . . . .   4c $

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 2024 Percentage Method Tables for Automated Payroll Systems and Withholding on Periodic 
                                         Payments of Pensions and Annuities
           STANDARD Withholding Rate Schedules                                 Form W-4, Step 2, Checkbox, Withholding Rate Schedules
 (Use these if the Form W-4 is from 2019 or earlier, or if the Form W-4 is     (Use these if the Form W-4 is from 2020 or later and the box in Step 2 of
 from 2020 or later and the box in Step 2 of Form W-4 is NOT checked. Also                           Form W-4   checked)IS
                use these for Form W-4P from any year.)
If the Adjusted Annual                                                        If the Adjusted Annual
Wage Amount on                                                                Wage Amount on 
Worksheet 1A or                                              of the           Worksheet 1A is:
the Adjusted Annual                                          amount that                                                         of the
Payment Amount on           The                              the Adjusted                              The                       amount that
Worksheet 1B is:            tentative                        Annual Wage                               tentative                 the Adjusted
                 But less   amount to    Plus this           or Payment                       But less amount to    Plus this    Annual Wage
 At least—       than—      withhold is: percentage— exceeds—                  At least—      than—    withhold is: percentage— exceeds—
 A                  B           C             D              E                 A              B            C              D            E
                       Married Filing Jointly                                                       Married Filing Jointly
   $0               $16,300     $0.00                    0%                $0    $0           $14,600      $0.00              0%                        $0
 $16,300            $39,500     $0.00                    10% $16,300           $14,600        $26,200      $0.00            10%        $14,600
 $39,500         $110,600   $2,320.00                    12% $39,500           $26,200        $61,750  $1,160.00            12%        $26,200
 $110,600        $217,350   $10,852.00                   22% $110,600          $61,750        $115,125 $5,426.00            22%        $61,750
 $217,350        $400,200   $34,337.00                   24% $217,350          $115,125       $206,550 $17,168.50           24%  $115,125
 $400,200        $503,750   $78,221.00                   32% $400,200          $206,550       $258,325 $39,110.50           32%  $206,550
 $503,750        $747,500   $111,357.00                  35% $503,750          $258,325       $380,200 $55,678.50           35%  $258,325
 $747,500                   $196,669.50                  37% $747,500          $380,200                $98,334.75           37%  $380,200
                                                                               
           Single or Married Filing Separately                                           Single or Married Filing Separately
   $0               $6,000      $0.00                    0%                $0    $0           $7,300       $0.00              0%                        $0
 $6,000             $17,600     $0.00                    10%        $6,000     $7,300         $13,100      $0.00            10%        $7,300
 $17,600            $53,150 $1,160.00                    12% $17,600           $13,100        $30,875      $580.00          12%        $13,100
 $53,150         $106,525   $5,426.00                    22% $53,150           $30,875        $57,563  $2,713.00            22%        $30,875
 $106,525        $197,950   $17,168.50                   24% $106,525          $57,563        $103,275 $8,584.25            24%        $57,563
 $197,950        $249,725   $39,110.50                   32% $197,950          $103,275       $129,163 $19,555.25           32%  $103,275
 $249,725        $615,350   $55,678.50                   35% $249,725          $129,163       $311,975 $27,839.25           35%  $129,163
 $615,350                   $183,647.25                  37% $615,350          $311,975                $91,823.63           37%  $311,975
                                                                               
                       Head of Household                                                            Head of Household
   $0               $13,300     $0.00                    0%                $0    $0           $10,950      $0.00              0%                        $0
 $13,300            $29,850     $0.00                    10% $13,300           $10,950        $19,225      $0.00            10%        $10,950
 $29,850            $76,400 $1,655.00                    12% $29,850           $19,225        $42,500      $827.50          12%        $19,225
 $76,400         $113,800   $7,241.00                    22% $76,400           $42,500        $61,200  $3,620.50            22%        $42,500
 $113,800        $205,250   $15,469.00                   24% $113,800          $61,200        $106,925 $7,734.50            24%        $61,200
 $205,250        $257,000   $37,417.00                   32% $205,250          $106,925       $132,800 $18,708.50           32%  $106,925
 $257,000        $622,650   $53,977.00                   35% $257,000          $132,800       $315,625 $26,988.50           35%  $132,800
 $622,650                   $181,954.50                  37% $622,650          $315,625                $90,977.25           37%  $315,625

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                                                           the Wage Bracket Method, use the worksheet below and 
                                                           the Wage Bracket Method tables that follow to figure fed-
2. Wage Bracket Method Tables                              eral income tax withholding.
for Manual Payroll Systems                                    These  Wage  Bracket  Method  tables  cover  a  limited 
                                                           amount of annual wages (generally, less than $100,000). If 
With Forms W-4 From 2020 or                                you can't use the Wage Bracket Method tables because 
                                                           taxable wages exceed the amount from the last bracket of 
Later                                                      the table (based on filing status and pay period), use the 
                                                           Percentage Method tables in section 4.
If you compute payroll manually, your employee has sub-
mitted a Form W-4 for 2020 or later, and you prefer to use 
Worksheet 2. Employer’s Withholding Worksheet for Wage 
Bracket Method Tables for Manual Payroll Systems With 
Forms W-4 From 2020 or Later                                                                Keep for Your Records
                                                                                                                                                             
              Table 5    Monthly      Semimonthly      Biweekly                      Weekly Daily
                                   12         24           26                        52             260

   Step 1. Adjust the employee’s wage amount
           1a Enter the employee's total taxable wages this payroll period . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                     1a $
           1b Enter the number of pay periods you have per year (see Table 5) . . . . . . . . . . . . . . . . . . . . . . . . .                          1b  
           1c Enter the amount from Step 4(a) of the employee's Form W-4 . . . . . . . . . . . . . . . . . . . . . . . . . . .                           1c $
           1d Divide the amount on line 1c by the number of pay periods on line 1b . . . . . . . . . . . . . . . . . . . . . .                           1d $
           1e Add lines 1a and 1d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    1e $
           1f Enter the amount from Step 4(b) of the employee's Form W-4 . . . . . . . . . . . . . . . . . . . . . . . . . . .                           1f $
           1g Divide the amount on line 1f by the number of pay periods on line 1b . . . . . . . . . . . . . . . . . . . . . .                           1g $
           1h Subtract line 1g from line 1e. If zero or less, enter -0-. This is the Adjusted Wage Amount  . . . . . .                                   1h $

   Step 2. Figure the Tentative Withholding Amount
           2a Use the amount on line 1h to look up the tentative amount to withhold in the appropriate Wage 
              Bracket Method table in this section for your pay frequency, given the employee's filing status and 
              whether the employee has checked the box in Step 2 of Form W-4. This is the Tentative 
              Withholding Amount    . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .      2a $

   Step 3. Account for tax credits
           3a Enter the amount from Step 3 of the employee’s Form W-4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                          3a $
           3b Divide the amount on line 3a by the number of pay periods on line 1b . . . . . . . . . . . . . . . . . . . . . .                           3b $
           3c Subtract line 3b from line 2a. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .              3c $

   Step 4. Figure the final amount to withhold
           4a Enter the additional amount to withhold from Step 4(c) of the employee’s Form W-4 . . . . . . . . . . .                                    4a $
           4b Add lines 3c and 4a. This is the amount to withhold from the employee’s wages this 
              pay period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4b $

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           2024 Wage Bracket Method Tables for Manual Payroll Systems with Forms W-4 From 2020 or Later
                                               WEEKLY Payroll Period

If the Adjusted Wage    Married Filing Jointly           Head of Household                   Single or Married Filing Separately
Amount (line 1h) is                    Form W-4, Step 2,                Form W-4, Step 2,                   Form W-4, Step 2,
                        Standard       Checkbox          Standard       Checkbox             Standard       Checkbox
           But less     withholding    withholding       withholding    withholding          withholding    withholding
At least   than                                          The Tentative Withholding Amount is:
      $0   $145                     $0             $0                $0             $0                   $0              $0
      $145 $155                     $0             $0                $0             $0                   $0              $1
      $155 $165                     $0             $0                $0             $0                   $0              $2
      $165 $175                     $0             $0                $0             $0                   $0              $3
      $175 $185                     $0             $0                $0             $0                   $0              $4
      $185 $195                     $0             $0                $0             $0                   $0              $5
      $195 $205                     $0             $0                $0             $0                   $0              $6
      $205 $215                     $0             $0                $0             $0                   $0              $7
      $215 $225                     $0             $0                $0             $1                   $0              $8
      $225 $235                     $0             $0                $0             $2                   $0              $9
      $235 $245                     $0             $0                $0             $3                   $0              $10
      $245 $255                     $0             $0                $0             $4                   $0              $11
      $255 $265                     $0             $0                $0             $5                   $0              $12
      $265 $275                     $0             $0                $0             $6                   $0              $13
      $275 $285                     $0             $0                $0             $7                   $0              $15
      $285 $295                     $0             $1                $0             $8                   $1              $16
      $295 $305                     $0             $2                $0             $9                   $2              $17
      $305 $315                     $0             $3                $0    $10                           $3              $18
      $315 $325                     $0             $4                $0    $11                           $4              $19
      $325 $335                     $0             $5                $0    $12                           $5              $21
      $335 $345                     $0             $6                $0    $13                           $6              $22
      $345 $355                     $0             $7                $0    $14                           $7              $23
      $355 $365                     $0             $8                $0    $15                           $8              $24
      $365 $375                     $0             $9                $0    $16                           $9              $25
      $375 $385                     $0         $10                   $0    $17                        $10                $27
      $385 $395                     $0         $11                   $0    $18                        $11                $28
      $395 $405                     $0         $12                   $0    $20                        $12                $29
      $405 $415                     $0         $13                   $0    $21                        $13                $30
      $415 $425                     $0         $14                   $0    $22                        $14                $31
      $425 $435                     $0         $15                   $1    $23                        $15                $33
      $435 $445                     $0         $16                   $2    $24                        $16                $34
      $445 $455                     $0         $17                   $3    $26                        $17                $35
      $455 $465                     $0         $18                   $4    $27                        $18                $36
      $465 $475                     $0         $19                   $5    $28                        $19                $37
      $475 $485                     $0         $20                   $6    $29                        $20                $39
      $485 $495                     $0         $21                   $7    $30                        $21                $40
      $495 $505                     $0         $22                   $8    $32                        $22                $41
      $505 $515                     $0         $23                   $9    $33                        $23                $42
      $515 $525                     $0         $24                $10      $34                        $24                $43
      $525 $535                     $0         $25                $11      $35                        $25                $45
      $535 $545                     $0         $27                $12      $36                        $27                $46
      $545 $555                     $0         $28                $13      $38                        $28                $47
      $555 $565                     $0         $29                $14      $39                        $29                $48
      $565 $575                     $1         $30                $15      $40                        $30                $49
      $575 $585                     $2         $31                $16      $41                        $31                $51
      $585 $595                     $3         $33                $17      $42                        $33                $52
      $595 $605                     $4         $34                $18      $44                        $34                $54
      $605 $615                     $5         $35                $19      $45                        $35                $56
      $615 $625                     $6         $36                $20      $46                        $36                $58
      $625 $635                     $7         $37                $21      $47                        $37                $60
      $635 $645                     $8         $39                $22      $48                        $39                $62
      $645 $655                     $9         $40                $23      $50                        $40                $65
      $655 $665         $10                    $41                $24      $51                        $41                $67
      $665 $675         $11                    $42                $25      $52                        $42                $69
      $675 $685         $12                    $43                $26      $53                        $43                $71
      $685 $695         $13                    $45                $27      $54                        $45                $73
      $695 $705         $14                    $46                $28      $56                        $46                $76
      $705 $715         $15                    $47                $29      $57                        $47                $78
      $715 $725         $16                    $48                $30      $58                        $48                $80
      $725 $735         $17                    $49                $31      $59                        $49                $82
      $735 $745         $18                    $51                $32      $60                        $51                $84
      $745 $755         $19                    $52                $33      $62                        $52                $87
      $755 $765         $20                    $53                $34      $63                        $53                $89
      $765 $775         $21                    $54                $35      $64                        $54                $91

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            2024 Wage Bracket Method Tables for Manual Payroll Systems with Forms W-4 From 2020 or Later
                                              WEEKLY Payroll Period

If the Adjusted Wage   Married Filing Jointly        Head of Household                   Single or Married Filing Separately
   Amount (line 1h) is             Form W-4, Step 2,                   Form W-4, Step 2,                Form W-4, Step 2,
                       Standard    Checkbox          Standard          Checkbox          Standard       Checkbox
            But less   withholding withholding       withholding       withholding       withholding    withholding
   At least than                                     The Tentative Withholding Amount is:
      $775  $785       $22                    $55             $37      $65                        $55                    $93
      $785  $795       $23                    $57             $38      $66                        $57                    $95
      $795  $805       $24                    $58             $39      $68                        $58                    $98
      $805  $815       $25                    $59             $40      $69                        $59                    $100
      $815  $825       $26                    $60             $41      $70                        $60                    $102
      $825  $835       $27                    $61             $43      $72                        $61                    $104
      $835  $845       $28                    $63             $44      $75                        $63                    $106
      $845  $855       $29                    $64             $45      $77                        $64                    $109
      $855  $865       $30                    $65             $46      $79                        $65                    $111
      $865  $875       $31                    $66             $47      $81                        $66                    $113
      $875  $885       $32                    $67             $49      $83                        $67                    $115
      $885  $895       $33                    $69             $50      $86                        $69                    $117
      $895  $905       $34                    $70             $51      $88                        $70                    $120
      $905  $915       $35                    $71             $52      $90                        $71                    $122
      $915  $925       $36                    $72             $53      $92                        $72                    $124
      $925  $935       $37                    $73             $55      $94                        $73                    $126
      $935  $945       $38                    $75             $56      $97                        $75                    $128
      $945  $955       $39                    $76             $57      $99                        $76                    $131
      $955  $965       $40                    $77             $58      $101                       $77                    $133
      $965  $975       $41                    $78             $59      $103                       $78                    $135
      $975  $985       $42                    $79             $61      $105                       $79                    $137
      $985  $995       $43                    $81             $62      $108                       $81                    $139
      $995  $1,005     $44                    $82             $63      $110                       $82                    $142
   $1,005   $1,015     $45                    $83             $64      $112                       $83                    $144
   $1,015   $1,025     $46                    $84             $65      $114                       $84                    $146
   $1,025   $1,035     $47                    $85             $67      $116                       $85                    $148
   $1,035   $1,045     $48                    $87             $68      $119                       $87                    $150
   $1,045   $1,055     $50                    $88             $69      $121                       $88                    $153
   $1,055   $1,065     $51                    $89             $70      $123                       $89                    $155
   $1,065   $1,075     $52                    $90             $71      $125                       $90                    $157
   $1,075   $1,085     $53                    $91             $73      $127                       $91                    $159
   $1,085   $1,095     $54                    $93             $74      $130                       $93                    $161
   $1,095   $1,105     $56                    $94             $75      $132                       $94                    $164
   $1,105   $1,115     $57                    $95             $76      $134                       $95                    $166
   $1,115   $1,125     $58                    $96             $77      $136                       $96                    $168
   $1,125   $1,135     $59                    $97             $79      $138                       $97                    $171
   $1,135   $1,145     $60                    $99             $80      $141                       $99                    $173
   $1,145   $1,155     $62                    $100            $81      $143              $100                            $175
   $1,155   $1,165     $63                    $101            $82      $145              $101                            $178
   $1,165   $1,175     $64                    $102            $83      $147              $102                            $180
   $1,175   $1,185     $65                    $103            $85      $149              $103                            $183
   $1,185   $1,195     $66                    $105            $86      $152              $105                            $185
   $1,195   $1,205     $68                    $107            $87      $154              $107                            $187
   $1,205   $1,215     $69                    $109            $88      $157              $109                            $190
   $1,215   $1,225     $70                    $111            $89      $159              $111                            $192
   $1,225   $1,235     $71                    $114            $91      $161              $114                            $195
   $1,235   $1,245     $72                    $116            $92      $164              $116                            $197
   $1,245   $1,255     $74                    $118            $93      $166              $118                            $199
   $1,255   $1,265     $75                    $120            $94      $169              $120                            $202
   $1,265   $1,275     $76                    $122            $95      $171              $122                            $204
   $1,275   $1,285     $77                    $125            $97      $173              $125                            $207
   $1,285   $1,295     $78                    $127            $98      $176              $127                            $209
   $1,295   $1,305     $80                    $129            $99      $178              $129                            $211
   $1,305   $1,315     $81                    $131   $100              $181              $131                            $214
   $1,315   $1,325     $82                    $133   $101              $183              $133                            $216
   $1,325   $1,335     $83                    $136   $103              $185              $136                            $219
   $1,335   $1,345     $84                    $138   $104              $188              $138                            $221
   $1,345   $1,355     $86                    $140   $105              $190              $140                            $223
   $1,355   $1,365     $87                    $142   $106              $193              $142                            $226
   $1,365   $1,375     $88                    $144   $107              $195              $144                            $228
   $1,375   $1,385     $89                    $147   $109              $197              $147                            $231
   $1,385   $1,395     $90                    $149   $110              $200              $149                            $233
   $1,395   $1,405     $92                    $151   $111              $202              $151                            $235
   $1,405   $1,415     $93                    $153   $112              $205              $153                            $238
   $1,415   $1,425     $94                    $155   $113              $207              $155                            $240

14                                                                                       Publication 15-T (2024)

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Page 15 of 70         Fileid: … tions/p15t/2024/a/xml/cycle05/source                      11:51 - 12-Dec-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

         2024 Wage Bracket Method Tables for Manual Payroll Systems with Forms W-4 From 2020 or Later
                                               WEEKLY Payroll Period

If the Adjusted Wage    Married Filing Jointly        Head of Household                   Single or Married Filing Separately
Amount (line 1h) is                 Form W-4, Step 2,                Form W-4, Step 2,                Form W-4, Step 2,
                        Standard    Checkbox          Standard       Checkbox             Standard    Checkbox
         But less       withholding withholding       withholding    withholding          withholding withholding
At least than                                         The Tentative Withholding Amount is:
$1,425   $1,435         $95                    $158   $115              $209              $158                           $243
$1,435   $1,445         $96                    $160   $116              $212              $160                           $245
$1,445   $1,455         $98                    $162   $117              $214              $162                           $247
$1,455   $1,465         $99                    $164   $118              $217              $164                           $250
$1,465   $1,475         $100                   $166   $119              $219              $166                           $252
$1,475   $1,485         $101                   $169   $121              $221              $169                           $255
$1,485   $1,495         $102                   $171   $122              $224              $171                           $257
$1,495   $1,505         $104                   $173   $123              $226              $173                           $259
$1,505   $1,515         $105                   $175   $124              $229              $175                           $262
$1,515   $1,525         $106                   $177   $125              $231              $177                           $264
$1,525   $1,535         $107                   $180   $127              $233              $180                           $267
$1,535   $1,545         $108                   $182   $128              $236              $182                           $269
$1,545   $1,555         $110                   $184   $129              $238              $184                           $271
$1,555   $1,565         $111                   $186   $130              $241              $186                           $274
$1,565   $1,575         $112                   $188   $131              $243              $188                           $276
$1,575   $1,585         $113                   $191   $133              $245              $191                           $279
$1,585   $1,595         $114                   $193   $134              $248              $193                           $281
$1,595   $1,605         $116                   $195   $135              $250              $195                           $283
$1,605   $1,615         $117                   $197   $136              $253              $197                           $286
$1,615   $1,625         $118                   $199   $137              $255              $199                           $288
$1,625   $1,635         $119                   $202   $139              $257              $202                           $291
$1,635   $1,645         $120                   $204   $140              $260              $204                           $293
$1,645   $1,655         $122                   $206   $143              $262              $206                           $295
$1,655   $1,665         $123                   $208   $145              $265              $208                           $298
$1,665   $1,675         $124                   $210   $147              $267              $210                           $300
$1,675   $1,685         $125                   $213   $149              $269              $213                           $303
$1,685   $1,695         $126                   $215   $151              $272              $215                           $305
$1,695   $1,705         $128                   $217   $154              $274              $217                           $307
$1,705   $1,715         $129                   $219   $156              $277              $219                           $310
$1,715   $1,725         $130                   $221   $158              $279              $221                           $312
$1,725   $1,735         $131                   $224   $160              $281              $224                           $315
$1,735   $1,745         $132                   $226   $162              $284              $226                           $317
$1,745   $1,755         $134                   $228   $165              $286              $228                           $319
$1,755   $1,765         $135                   $230   $167              $289              $230                           $322
$1,765   $1,775         $136                   $232   $169              $291              $232                           $324
$1,775   $1,785         $137                   $235   $171              $293              $235                           $327
$1,785   $1,795         $138                   $237   $173              $296              $237                           $329
$1,795   $1,805         $140                   $239   $176              $298              $239                           $331
$1,805   $1,815         $141                   $241   $178              $301              $241                           $334
$1,815   $1,825         $142                   $243   $180              $303              $243                           $336
$1,825   $1,835         $143                   $246   $182              $305              $246                           $339
$1,835   $1,845         $144                   $248   $184              $308              $248                           $341
$1,845   $1,855         $146                   $250   $187              $310              $250                           $343
$1,855   $1,865         $147                   $252   $189              $313              $252                           $346
$1,865   $1,875         $148                   $254   $191              $315              $254                           $348
$1,875   $1,885         $149                   $257   $193              $317              $257                           $351
$1,885   $1,895         $150                   $259   $195              $320              $259                           $353
$1,895   $1,905         $152                   $261   $198              $322              $261                           $355
$1,905   $1,915         $153                   $263   $200              $325              $263                           $358
$1,915   $1,925         $154                   $265   $202              $327              $265                           $360

Publication 15-T (2024)                                                                                                  15

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Page 16 of 70           Fileid: … tions/p15t/2024/a/xml/cycle05/source                      11:51 - 12-Dec-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

            2024 Wage Bracket Method Tables for Manual Payroll Systems with Forms W-4 From 2020 or Later
                                      BIWEEKLY Payroll Period

If the Adjusted Wage   Married Filing Jointly           Head of Household                   Single or Married Filing Separately
   Amount (line 1h) is                Form W-4, Step 2,                Form W-4, Step 2,                   Form W-4, Step 2,
                       Standard       Checkbox          Standard       Checkbox             Standard       Checkbox
            But less   withholding    withholding       withholding    withholding          withholding    withholding
   At least than                                        The Tentative Withholding Amount is:
      $0    $285                   $0             $0                $0             $0                   $0               $0
      $285  $295                   $0             $0                $0             $0                   $0               $1
      $295  $305                   $0             $0                $0             $0                   $0               $2
      $305  $315                   $0             $0                $0             $0                   $0               $3
      $315  $325                   $0             $0                $0             $0                   $0               $4
      $325  $335                   $0             $0                $0             $0                   $0               $5
      $335  $345                   $0             $0                $0             $0                   $0               $6
      $345  $355                   $0             $0                $0             $0                   $0               $7
      $355  $365                   $0             $0                $0             $0                   $0               $8
      $365  $375                   $0             $0                $0             $0                   $0               $9
      $375  $385                   $0             $0                $0             $0                   $0               $10
      $385  $395                   $0             $0                $0             $0                   $0               $11
      $395  $405                   $0             $0                $0             $0                   $0               $12
      $405  $415                   $0             $0                $0             $0                   $0               $13
      $415  $425                   $0             $0                $0             $0                   $0               $14
      $425  $435                   $0             $0                $0             $1                   $0               $15
      $435  $445                   $0             $0                $0             $2                   $0               $16
      $445  $455                   $0             $0                $0             $3                   $0               $17
      $455  $465                   $0             $0                $0             $4                   $0               $18
      $465  $475                   $0             $0                $0             $5                   $0               $19
      $475  $485                   $0             $0                $0             $6                   $0               $20
      $485  $495                   $0             $0                $0             $7                   $0               $21
      $495  $505                   $0             $0                $0             $8                   $0               $22
      $505  $520                   $0             $0                $0             $9                   $0               $23
      $520  $535                   $0             $0                $0    $11                           $0               $25
      $535  $550                   $0             $0                $0    $12                           $0               $27
      $550  $565                   $0             $0                $0    $14                           $0               $29
      $565  $580                   $0             $1                $0    $15                           $1               $31
      $580  $595                   $0             $3                $0    $17                           $3               $32
      $595  $610                   $0             $4                $0    $18                           $4               $34
      $610  $625                   $0             $6                $0    $20                           $6               $36
      $625  $640                   $0             $7                $0    $21                           $7               $38
      $640  $655                   $0             $9                $0    $23                           $9               $40
      $655  $670                   $0         $10                   $0    $24                        $10                 $41
      $670  $685                   $0         $12                   $0    $26                        $12                 $43
      $685  $700                   $0         $13                   $0    $27                        $13                 $45
      $700  $715                   $0         $15                   $0    $29                        $15                 $47
      $715  $730                   $0         $16                   $0    $30                        $16                 $49
      $730  $745                   $0         $18                   $0    $32                        $18                 $50
      $745  $760                   $0         $19                   $0    $33                        $19                 $52
      $760  $775                   $0         $21                   $0    $35                        $21                 $54
      $775  $790                   $0         $22                   $0    $37                        $22                 $56
      $790  $805                   $0         $24                   $0    $39                        $24                 $58
      $805  $820                   $0         $25                   $0    $41                        $25                 $59
      $820  $835                   $0         $27                   $0    $42                        $27                 $61
      $835  $850                   $0         $28                   $0    $44                        $28                 $63
      $850  $865                   $0         $30                   $2    $46                        $30                 $65
      $865  $880                   $0         $31                   $3    $48                        $31                 $67
      $880  $895                   $0         $33                   $5    $50                        $33                 $68
      $895  $910                   $0         $34                   $6    $51                        $34                 $70
      $910  $925                   $0         $36                   $8    $53                        $36                 $72
      $925  $940                   $0         $37                   $9    $55                        $37                 $74
      $940  $955                   $0         $39                $11      $57                        $39                 $76
      $955  $970                   $0         $40                $12      $59                        $40                 $77
      $970  $985                   $0         $42                $14      $60                        $42                 $79
      $985  $1,000                 $0         $43                $15      $62                        $43                 $81
   $1,000   $1,015                 $0         $45                $17      $64                        $45                 $83
   $1,015   $1,030                 $0         $46                $18      $66                        $46                 $85
   $1,030   $1,045                 $0         $48                $20      $68                        $48                 $86
   $1,045   $1,060                 $0         $50                $21      $69                        $50                 $88
   $1,060   $1,075                 $0         $52                $23      $71                        $52                 $90
   $1,075   $1,090                 $0         $54                $24      $73                        $54                 $92
   $1,090   $1,105                 $0         $55                $26      $75                        $55                 $94
   $1,105   $1,120                 $0         $57                $27      $77                        $57                 $95

16                                                                                          Publication 15-T (2024)

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Page 17 of 70         Fileid: … tions/p15t/2024/a/xml/cycle05/source                         11:51 - 12-Dec-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

         2024 Wage Bracket Method Tables for Manual Payroll Systems with Forms W-4 From 2020 or Later
                                       BIWEEKLY Payroll Period

If the Adjusted Wage    Married Filing Jointly           Head of Household                   Single or Married Filing Separately
Amount (line 1h) is                    Form W-4, Step 2,              Form W-4, Step 2,                   Form W-4, Step 2,
                        Standard       Checkbox          Standard     Checkbox               Standard     Checkbox
         But less       withholding    withholding       withholding  withholding            withholding  withholding
At least than                                            The Tentative Withholding Amount is:
$1,120   $1,135                     $0         $59                $29      $78                        $59                $97
$1,135   $1,150                     $2         $61                $30      $80                        $61                $99
$1,150   $1,165                     $3         $63                $32      $82                        $63                $101
$1,165   $1,180                     $5         $64                $33      $84                        $64                $103
$1,180   $1,195                     $6         $66                $35      $86                        $66                $104
$1,195   $1,215                     $8         $68                $36      $88                        $68                $108
$1,215   $1,235         $10                    $71                $38      $90                        $71                $113
$1,235   $1,255         $12                    $73                $40      $92                        $73                $117
$1,255   $1,275         $14                    $75                $42      $95                        $75                $121
$1,275   $1,295         $16                    $78                $44      $97                        $78                $126
$1,295   $1,315         $18                    $80                $46      $100                       $80                $130
$1,315   $1,335         $20                    $83                $48      $102                       $83                $135
$1,335   $1,355         $22                    $85                $50      $104                       $85                $139
$1,355   $1,375         $24                    $87                $52      $107                       $87                $143
$1,375   $1,395         $26                    $90                $54      $109                       $90                $148
$1,395   $1,415         $28                    $92                $56      $112                       $92                $152
$1,415   $1,435         $30                    $95                $58      $114                       $95                $157
$1,435   $1,455         $32                    $97                $60      $116                       $97                $161
$1,455   $1,475         $34                    $99                $62      $119                       $99                $165
$1,475   $1,495         $36                    $102               $64      $121              $102                        $170
$1,495   $1,515         $38                    $104               $67      $124              $104                        $174
$1,515   $1,535         $40                    $107               $69      $126              $107                        $179
$1,535   $1,555         $42                    $109               $72      $128              $109                        $183
$1,555   $1,575         $44                    $111               $74      $131              $111                        $187
$1,575   $1,595         $46                    $114               $76      $133              $114                        $192
$1,595   $1,615         $48                    $116               $79      $136              $116                        $196
$1,615   $1,635         $50                    $119               $81      $138              $119                        $201
$1,635   $1,655         $52                    $121               $84      $142              $121                        $205
$1,655   $1,675         $54                    $123               $86      $146              $123                        $209
$1,675   $1,695         $56                    $126               $88      $150              $126                        $214
$1,695   $1,715         $58                    $128               $91      $155              $128                        $218
$1,715   $1,735         $60                    $131               $93      $159              $131                        $223
$1,735   $1,755         $62                    $133               $96      $164              $133                        $227
$1,755   $1,775         $64                    $135               $98      $168              $135                        $231
$1,775   $1,795         $66                    $138      $100              $172              $138                        $236
$1,795   $1,815         $68                    $140      $103              $177              $140                        $240
$1,815   $1,835         $70                    $143      $105              $181              $143                        $245
$1,835   $1,855         $72                    $145      $108              $186              $145                        $249
$1,855   $1,875         $74                    $147      $110              $190              $147                        $253
$1,875   $1,895         $76                    $150      $112              $194              $150                        $258
$1,895   $1,915         $78                    $152      $115              $199              $152                        $262
$1,915   $1,935         $80                    $155      $117              $203              $155                        $267
$1,935   $1,955         $82                    $157      $120              $208              $157                        $271
$1,955   $1,975         $84                    $159      $122              $212              $159                        $275
$1,975   $1,995         $86                    $162      $124              $216              $162                        $280
$1,995   $2,015         $88                    $164      $127              $221              $164                        $284
$2,015   $2,035         $90                    $167      $129              $225              $167                        $289
$2,035   $2,055         $93                    $169      $132              $230              $169                        $293
$2,055   $2,075         $95                    $171      $134              $234              $171                        $297
$2,075   $2,095         $98                    $174      $136              $238              $174                        $302
$2,095   $2,115         $100                   $176      $139              $243              $176                        $306
$2,115   $2,135         $102                   $179      $141              $247              $179                        $311
$2,135   $2,155         $105                   $181      $144              $252              $181                        $315
$2,155   $2,175         $107                   $183      $146              $256              $183                        $319
$2,175   $2,195         $110                   $186      $148              $260              $186                        $324
$2,195   $2,215         $112                   $188      $151              $265              $188                        $328
$2,215   $2,245         $115                   $191      $154              $270              $191                        $334
$2,245   $2,275         $119                   $195      $157              $277              $195                        $341
$2,275   $2,305         $122                   $198      $161              $283              $198                        $348
$2,305   $2,335         $126                   $202      $165              $290              $202                        $356
$2,335   $2,365         $129                   $206      $168              $297              $206                        $363
$2,365   $2,395         $133                   $210      $172              $304              $210                        $370
$2,395   $2,425         $137                   $216      $175              $311              $216                        $377
$2,425   $2,455         $140                   $223      $179              $318              $223                        $384
$2,455   $2,485         $144                   $230      $183              $325              $230                        $392

Publication 15-T (2024)                                                                                                  17

- 18 -

Page 18 of 70           Fileid: … tions/p15t/2024/a/xml/cycle05/source                   11:51 - 12-Dec-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

            2024 Wage Bracket Method Tables for Manual Payroll Systems with Forms W-4 From 2020 or Later
                                   BIWEEKLY Payroll Period

If the Adjusted Wage   Married Filing Jointly        Head of Household                   Single or Married Filing Separately
   Amount (line 1h) is             Form W-4, Step 2,                   Form W-4, Step 2,                Form W-4, Step 2,
                       Standard    Checkbox          Standard          Checkbox          Standard       Checkbox
            But less   withholding withholding       withholding       withholding       withholding    withholding
   At least than                                     The Tentative Withholding Amount is:
   $2,485   $2,515     $147                   $236   $186              $333              $236                            $399
   $2,515   $2,545     $151                   $243   $190              $340              $243                            $406
   $2,545   $2,575     $155                   $249   $193              $347              $249                            $413
   $2,575   $2,605     $158                   $256   $197              $354              $256                            $420
   $2,605   $2,635     $162                   $263   $201              $361              $263                            $428
   $2,635   $2,665     $165                   $269   $204              $369              $269                            $435
   $2,665   $2,695     $169                   $276   $208              $376              $276                            $442
   $2,695   $2,725     $173                   $282   $211              $383              $282                            $449
   $2,725   $2,755     $176                   $289   $215              $390              $289                            $456
   $2,755   $2,785     $180                   $296   $219              $397              $296                            $464
   $2,785   $2,815     $183                   $302   $222              $405              $302                            $471
   $2,815   $2,845     $187                   $309   $226              $412              $309                            $478
   $2,845   $2,875     $191                   $315   $229              $419              $315                            $485
   $2,875   $2,905     $194                   $322   $233              $426              $322                            $492
   $2,905   $2,935     $198                   $329   $237              $433              $329                            $500
   $2,935   $2,965     $201                   $335   $240              $441              $335                            $507
   $2,965   $2,995     $205                   $342   $244              $448              $342                            $514
   $2,995   $3,025     $209                   $348   $247              $455              $348                            $521
   $3,025   $3,055     $212                   $355   $251              $462              $355                            $528
   $3,055   $3,085     $216                   $362   $255              $469              $362                            $536
   $3,085   $3,115     $219                   $368   $258              $477              $368                            $543
   $3,115   $3,145     $223                   $375   $262              $484              $375                            $550
   $3,145   $3,175     $227                   $381   $265              $491              $381                            $557
   $3,175   $3,205     $230                   $388   $269              $498              $388                            $564
   $3,205   $3,235     $234                   $395   $273              $505              $395                            $572
   $3,235   $3,265     $237                   $401   $276              $513              $401                            $579
   $3,265   $3,295     $241                   $408   $281              $520              $408                            $586
   $3,295   $3,325     $245                   $414   $287              $527              $414                            $593
   $3,325   $3,355     $248                   $421   $294              $534              $421                            $600
   $3,355   $3,385     $252                   $428   $301              $541              $428                            $608
   $3,385   $3,415     $255                   $434   $307              $549              $434                            $615
   $3,415   $3,445     $259                   $441   $314              $556              $441                            $622
   $3,445   $3,475     $263                   $447   $320              $563              $447                            $629
   $3,475   $3,505     $266                   $454   $327              $570              $454                            $636
   $3,505   $3,535     $270                   $461   $334              $577              $461                            $644
   $3,535   $3,565     $273                   $467   $340              $585              $467                            $651
   $3,565   $3,595     $277                   $474   $347              $592              $474                            $658
   $3,595   $3,625     $281                   $480   $353              $599              $480                            $665
   $3,625   $3,655     $284                   $487   $360              $606              $487                            $672
   $3,655   $3,685     $288                   $494   $367              $613              $494                            $680
   $3,685   $3,715     $291                   $500   $373              $621              $500                            $687
   $3,715   $3,745     $295                   $507   $380              $628              $507                            $694
   $3,745   $3,775     $299                   $513   $386              $635              $513                            $701
   $3,775   $3,805     $302                   $520   $393              $642              $520                            $708
   $3,805   $3,835     $306                   $527   $400              $649              $527                            $716
   $3,835   $3,865     $309                   $533   $406              $657              $533                            $723

18                                                                                       Publication 15-T (2024)

- 19 -

Page 19 of 70         Fileid: … tions/p15t/2024/a/xml/cycle05/source                         11:51 - 12-Dec-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

           2024 Wage Bracket Method Tables for Manual Payroll Systems with Forms W-4 From 2020 or Later
                                       SEMIMONTHLY Payroll Period

If the Adjusted Wage    Married Filing Jointly           Head of Household                   Single or Married Filing Separately
Amount (line 1h) is                    Form W-4, Step 2,                Form W-4, Step 2,                   Form W-4, Step 2,
                        Standard       Checkbox          Standard       Checkbox             Standard       Checkbox
           But less     withholding    withholding       withholding    withholding          withholding    withholding
At least   than                                          The Tentative Withholding Amount is:
      $0   $305                     $0             $0                $0             $0                   $0              $0
      $305 $315                     $0             $0                $0             $0                   $0              $1
      $315 $325                     $0             $0                $0             $0                   $0              $2
      $325 $335                     $0             $0                $0             $0                   $0              $3
      $335 $345                     $0             $0                $0             $0                   $0              $4
      $345 $355                     $0             $0                $0             $0                   $0              $5
      $355 $365                     $0             $0                $0             $0                   $0              $6
      $365 $375                     $0             $0                $0             $0                   $0              $7
      $375 $385                     $0             $0                $0             $0                   $0              $8
      $385 $395                     $0             $0                $0             $0                   $0              $9
      $395 $405                     $0             $0                $0             $0                   $0              $10
      $405 $415                     $0             $0                $0             $0                   $0              $11
      $415 $425                     $0             $0                $0             $0                   $0              $12
      $425 $435                     $0             $0                $0             $0                   $0              $13
      $435 $445                     $0             $0                $0             $0                   $0              $14
      $445 $455                     $0             $0                $0             $0                   $0              $15
      $455 $465                     $0             $0                $0             $0                   $0              $16
      $465 $475                     $0             $0                $0             $1                   $0              $17
      $475 $485                     $0             $0                $0             $2                   $0              $18
      $485 $495                     $0             $0                $0             $3                   $0              $19
      $495 $505                     $0             $0                $0             $4                   $0              $20
      $505 $515                     $0             $0                $0             $5                   $0              $21
      $515 $525                     $0             $0                $0             $6                   $0              $22
      $525 $535                     $0             $0                $0             $7                   $0              $23
      $535 $545                     $0             $0                $0             $8                   $0              $24
      $545 $555                     $0             $0                $0             $9                   $0              $25
      $555 $570                     $0             $0                $0    $11                           $0              $26
      $570 $585                     $0             $0                $0    $12                           $0              $28
      $585 $600                     $0             $0                $0    $14                           $0              $30
      $600 $615                     $0             $0                $0    $15                           $0              $32
      $615 $630                     $0             $1                $0    $17                           $1              $33
      $630 $645                     $0             $3                $0    $18                           $3              $35
      $645 $660                     $0             $4                $0    $20                           $4              $37
      $660 $675                     $0             $6                $0    $21                           $6              $39
      $675 $690                     $0             $7                $0    $23                           $7              $41
      $690 $705                     $0             $9                $0    $24                           $9              $42
      $705 $720                     $0         $10                   $0    $26                        $10                $44
      $720 $735                     $0         $12                   $0    $27                        $12                $46
      $735 $750                     $0         $13                   $0    $29                        $13                $48
      $750 $765                     $0         $15                   $0    $30                        $15                $50
      $765 $780                     $0         $16                   $0    $32                        $16                $51
      $780 $795                     $0         $18                   $0    $33                        $18                $53
      $795 $810                     $0         $19                   $0    $35                        $19                $55
      $810 $825                     $0         $21                   $0    $36                        $21                $57
      $825 $840                     $0         $22                   $0    $38                        $22                $59
      $840 $855                     $0         $24                   $0    $40                        $24                $60
      $855 $870                     $0         $25                   $0    $42                        $25                $62
      $870 $885                     $0         $27                   $0    $44                        $27                $64
      $885 $900                     $0         $28                   $0    $45                        $28                $66
      $900 $915                     $0         $30                   $0    $47                        $30                $68
      $915 $930                     $0         $31                   $1    $49                        $31                $69
      $930 $945                     $0         $33                   $3    $51                        $33                $71
      $945 $960                     $0         $34                   $4    $53                        $34                $73
      $960 $975                     $0         $36                   $6    $54                        $36                $75
      $975 $990                     $0         $37                   $7    $56                        $37                $77
      $990 $1,005                   $0         $39                   $9    $58                        $39                $78
$1,005     $1,020                   $0         $40                $10      $60                        $40                $80
$1,020     $1,035                   $0         $42                $12      $62                        $42                $82
$1,035     $1,050                   $0         $43                $13      $63                        $43                $84
$1,050     $1,065                   $0         $45                $15      $65                        $45                $86
$1,065     $1,080                   $0         $46                $16      $67                        $46                $87
$1,080     $1,095                   $0         $48                $18      $69                        $48                $89
$1,095     $1,110                   $0         $50                $19      $71                        $50                $91
$1,110     $1,125                   $0         $51                $21      $72                        $51                $93

Publication 15-T (2024)                                                                                                  19

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Page 20 of 70           Fileid: … tions/p15t/2024/a/xml/cycle05/source                      11:51 - 12-Dec-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

            2024 Wage Bracket Method Tables for Manual Payroll Systems with Forms W-4 From 2020 or Later
                                      SEMIMONTHLY Payroll Period

If the Adjusted Wage   Married Filing Jointly           Head of Household                   Single or Married Filing Separately
   Amount (line 1h) is                Form W-4, Step 2,                Form W-4, Step 2,                 Form W-4, Step 2,
                       Standard       Checkbox          Standard       Checkbox             Standard     Checkbox
            But less   withholding    withholding       withholding    withholding          withholding  withholding
   At least than                                        The Tentative Withholding Amount is:
   $1,125   $1,140                 $0         $53                $22      $74                        $53                 $95
   $1,140   $1,155                 $0         $55                $24      $76                        $55                 $96
   $1,155   $1,170                 $0         $57                $25      $78                        $57                 $98
   $1,170   $1,185                 $0         $59                $27      $80                        $59                 $100
   $1,185   $1,200                 $0         $60                $28      $81                        $60                 $102
   $1,200   $1,215                 $0         $62                $30      $83                        $62                 $104
   $1,215   $1,230                 $1         $64                $31      $85                        $64                 $105
   $1,230   $1,245                 $2         $66                $33      $87                        $66                 $107
   $1,245   $1,260                 $4         $68                $34      $89                        $68                 $109
   $1,260   $1,275                 $5         $69                $36      $90                        $69                 $111
   $1,275   $1,290                 $7         $71                $37      $92                        $71                 $113
   $1,290   $1,310                 $8         $73                $39      $94                        $73                 $116
   $1,310   $1,330     $10                    $76                $41      $97                        $76                 $120
   $1,330   $1,350     $12                    $78                $43      $99                        $78                 $125
   $1,350   $1,370     $14                    $81                $45      $102                       $81                 $129
   $1,370   $1,390     $16                    $83                $47      $104                       $83                 $134
   $1,390   $1,410     $18                    $85                $49      $106                       $85                 $138
   $1,410   $1,430     $20                    $88                $51      $109                       $88                 $142
   $1,430   $1,450     $22                    $90                $53      $111                       $90                 $147
   $1,450   $1,470     $24                    $93                $55      $114                       $93                 $151
   $1,470   $1,490     $26                    $95                $57      $116                       $95                 $156
   $1,490   $1,510     $28                    $97                $59      $118                       $97                 $160
   $1,510   $1,530     $30                    $100               $61      $121              $100                         $164
   $1,530   $1,550     $32                    $102               $63      $123              $102                         $169
   $1,550   $1,570     $34                    $105               $65      $126              $105                         $173
   $1,570   $1,590     $36                    $107               $67      $128              $107                         $178
   $1,590   $1,610     $38                    $109               $69      $130              $109                         $182
   $1,610   $1,630     $40                    $112               $71      $133              $112                         $186
   $1,630   $1,650     $42                    $114               $74      $135              $114                         $191
   $1,650   $1,670     $44                    $117               $76      $138              $117                         $195
   $1,670   $1,690     $46                    $119               $78      $140              $119                         $200
   $1,690   $1,710     $48                    $121               $81      $142              $121                         $204
   $1,710   $1,730     $50                    $124               $83      $145              $124                         $208
   $1,730   $1,750     $52                    $126               $86      $147              $126                         $213
   $1,750   $1,770     $54                    $129               $88      $150              $129                         $217
   $1,770   $1,790     $56                    $131               $90      $153              $131                         $222
   $1,790   $1,810     $58                    $133               $93      $157              $133                         $226
   $1,810   $1,830     $60                    $136               $95      $162              $136                         $230
   $1,830   $1,850     $62                    $138               $98      $166              $138                         $235
   $1,850   $1,870     $64                    $141      $100              $170              $141                         $239
   $1,870   $1,890     $66                    $143      $102              $175              $143                         $244
   $1,890   $1,910     $68                    $145      $105              $179              $145                         $248
   $1,910   $1,930     $70                    $148      $107              $184              $148                         $252
   $1,930   $1,950     $72                    $150      $110              $188              $150                         $257
   $1,950   $1,970     $74                    $153      $112              $192              $153                         $261
   $1,970   $1,990     $76                    $155      $114              $197              $155                         $266
   $1,990   $2,010     $78                    $157      $117              $201              $157                         $270
   $2,010   $2,030     $80                    $160      $119              $206              $160                         $274
   $2,030   $2,050     $82                    $162      $122              $210              $162                         $279
   $2,050   $2,070     $84                    $165      $124              $214              $165                         $283
   $2,070   $2,090     $86                    $167      $126              $219              $167                         $288
   $2,090   $2,110     $88                    $169      $129              $223              $169                         $292
   $2,110   $2,130     $90                    $172      $131              $228              $172                         $296
   $2,130   $2,150     $92                    $174      $134              $232              $174                         $301
   $2,150   $2,170     $94                    $177      $136              $236              $177                         $305
   $2,170   $2,190     $96                    $179      $138              $241              $179                         $310
   $2,190   $2,210     $99                    $181      $141              $245              $181                         $314
   $2,210   $2,230     $101                   $184      $143              $250              $184                         $318
   $2,230   $2,250     $103                   $186      $146              $254              $186                         $323
   $2,250   $2,270     $106                   $189      $148              $258              $189                         $327
   $2,270   $2,290     $108                   $191      $150              $263              $191                         $332
   $2,290   $2,310     $111                   $193      $153              $267              $193                         $336
   $2,310   $2,330     $113                   $196      $155              $272              $196                         $340
   $2,330   $2,350     $115                   $198      $158              $276              $198                         $345
   $2,350   $2,370     $118                   $201      $160              $280              $201                         $349

20                                                                                          Publication 15-T (2024)

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Page 21 of 70         Fileid: … tions/p15t/2024/a/xml/cycle05/source                      11:51 - 12-Dec-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

         2024 Wage Bracket Method Tables for Manual Payroll Systems with Forms W-4 From 2020 or Later
                                    SEMIMONTHLY Payroll Period

If the Adjusted Wage    Married Filing Jointly        Head of Household                   Single or Married Filing Separately
Amount (line 1h) is                 Form W-4, Step 2,                Form W-4, Step 2,                Form W-4, Step 2,
                        Standard    Checkbox          Standard       Checkbox             Standard    Checkbox
         But less       withholding withholding       withholding    withholding          withholding withholding
At least than                                         The Tentative Withholding Amount is:
$2,370   $2,390         $120                   $203   $162              $285              $203                           $354
$2,390   $2,410         $123                   $205   $165              $289              $205                           $358
$2,410   $2,445         $126                   $209   $168              $295              $209                           $365
$2,445   $2,480         $130                   $213   $172              $303              $213                           $373
$2,480   $2,515         $134                   $217   $176              $311              $217                           $381
$2,515   $2,550         $139                   $221   $181              $318              $221                           $390
$2,550   $2,585         $143                   $225   $185              $326              $225                           $398
$2,585   $2,620         $147                   $233   $189              $335              $233                           $407
$2,620   $2,655         $151                   $240   $193              $343              $240                           $415
$2,655   $2,690         $155                   $248   $197              $352              $248                           $423
$2,690   $2,725         $160                   $256   $202              $360              $256                           $432
$2,725   $2,760         $164                   $263   $206              $368              $263                           $440
$2,760   $2,795         $168                   $271   $210              $377              $271                           $449
$2,795   $2,830         $172                   $279   $214              $385              $279                           $457
$2,830   $2,865         $176                   $286   $218              $394              $286                           $465
$2,865   $2,900         $181                   $294   $223              $402              $294                           $474
$2,900   $2,935         $185                   $302   $227              $410              $302                           $482
$2,935   $2,970         $189                   $310   $231              $419              $310                           $491
$2,970   $3,005         $193                   $317   $235              $427              $317                           $499
$3,005   $3,040         $197                   $325   $239              $436              $325                           $507
$3,040   $3,075         $202                   $333   $244              $444              $333                           $516
$3,075   $3,110         $206                   $340   $248              $452              $340                           $524
$3,110   $3,145         $210                   $348   $252              $461              $348                           $533
$3,145   $3,180         $214                   $356   $256              $469              $356                           $541
$3,180   $3,215         $218                   $363   $260              $478              $363                           $549
$3,215   $3,250         $223                   $371   $265              $486              $371                           $558
$3,250   $3,285         $227                   $379   $269              $494              $379                           $566
$3,285   $3,320         $231                   $387   $273              $503              $387                           $575
$3,320   $3,355         $235                   $394   $277              $511              $394                           $583
$3,355   $3,390         $239                   $402   $281              $520              $402                           $591
$3,390   $3,425         $244                   $410   $286              $528              $410                           $600
$3,425   $3,460         $248                   $417   $290              $536              $417                           $608
$3,460   $3,495         $252                   $425   $294              $545              $425                           $617
$3,495   $3,530         $256                   $433   $298              $553              $433                           $625
$3,530   $3,565         $260                   $440   $303              $562              $440                           $633
$3,565   $3,600         $265                   $448   $311              $570              $448                           $642
$3,600   $3,635         $269                   $456   $318              $578              $456                           $650
$3,635   $3,670         $273                   $464   $326              $587              $464                           $659
$3,670   $3,705         $277                   $471   $334              $595              $471                           $667
$3,705   $3,740         $281                   $479   $341              $604              $479                           $675
$3,740   $3,775         $286                   $487   $349              $612              $487                           $684
$3,775   $3,810         $290                   $494   $357              $620              $494                           $692
$3,810   $3,845         $294                   $502   $365              $629              $502                           $701
$3,845   $3,880         $298                   $510   $372              $637              $510                           $709
$3,880   $3,915         $302                   $517   $380              $646              $517                           $717
$3,915   $3,950         $307                   $525   $388              $654              $525                           $726
$3,950   $3,985         $311                   $533   $395              $662              $533                           $734
$3,985   $4,020         $315                   $541   $403              $671              $541                           $743
$4,020   $4,055         $319                   $548   $411              $679              $548                           $751
$4,055   $4,090         $323                   $556   $418              $688              $556                           $759
$4,090   $4,125         $328                   $564   $426              $696              $564                           $768
$4,125   $4,160         $332                   $571   $434              $704              $571                           $776
$4,160   $4,195         $336                   $579   $442              $713              $579                           $785

Publication 15-T (2024)                                                                                                  21

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Page 22 of 70           Fileid: … tions/p15t/2024/a/xml/cycle05/source                      11:51 - 12-Dec-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

            2024 Wage Bracket Method Tables for Manual Payroll Systems with Forms W-4 From 2020 or Later
                                              MONTHLY Payroll Period

If the Adjusted Wage   Married Filing Jointly           Head of Household                   Single or Married Filing Separately
   Amount (line 1h) is                Form W-4, Step 2,                Form W-4, Step 2,                   Form W-4, Step 2,
                       Standard       Checkbox          Standard       Checkbox             Standard       Checkbox
            But less   withholding    withholding       withholding    withholding          withholding    withholding
   At least than                                        The Tentative Withholding Amount is:
      $0    $610                   $0             $0                $0             $0                   $0               $0
      $610  $630                   $0             $0                $0             $0                   $0               $1
      $630  $650                   $0             $0                $0             $0                   $0               $3
      $650  $670                   $0             $0                $0             $0                   $0               $5
      $670  $690                   $0             $0                $0             $0                   $0               $7
      $690  $710                   $0             $0                $0             $0                   $0               $9
      $710  $730                   $0             $0                $0             $0                   $0               $11
      $730  $750                   $0             $0                $0             $0                   $0               $13
      $750  $770                   $0             $0                $0             $0                   $0               $15
      $770  $790                   $0             $0                $0             $0                   $0               $17
      $790  $810                   $0             $0                $0             $0                   $0               $19
      $810  $830                   $0             $0                $0             $0                   $0               $21
      $830  $850                   $0             $0                $0             $0                   $0               $23
      $850  $870                   $0             $0                $0             $0                   $0               $25
      $870  $890                   $0             $0                $0             $0                   $0               $27
      $890  $910                   $0             $0                $0             $0                   $0               $29
      $910  $930                   $0             $0                $0             $1                   $0               $31
      $930  $950                   $0             $0                $0             $3                   $0               $33
      $950  $970                   $0             $0                $0             $5                   $0               $35
      $970  $990                   $0             $0                $0             $7                   $0               $37
      $990  $1,010                 $0             $0                $0             $9                   $0               $39
   $1,010   $1,030                 $0             $0                $0    $11                           $0               $41
   $1,030   $1,050                 $0             $0                $0    $13                           $0               $43
   $1,050   $1,070                 $0             $0                $0    $15                           $0               $45
   $1,070   $1,090                 $0             $0                $0    $17                           $0               $47
   $1,090   $1,120                 $0             $0                $0    $19                           $0               $50
   $1,120   $1,150                 $0             $0                $0    $22                           $0               $54
   $1,150   $1,180                 $0             $0                $0    $25                           $0               $57
   $1,180   $1,210                 $0             $0                $0    $28                           $0               $61
   $1,210   $1,240                 $0             $1                $0    $31                           $1               $64
   $1,240   $1,270                 $0             $4                $0    $34                           $4               $68
   $1,270   $1,300                 $0             $7                $0    $37                           $7               $72
   $1,300   $1,330                 $0         $10                   $0    $40                        $10                 $75
   $1,330   $1,360                 $0         $13                   $0    $43                        $13                 $79
   $1,360   $1,390                 $0         $16                   $0    $46                        $16                 $82
   $1,390   $1,420                 $0         $19                   $0    $49                        $19                 $86
   $1,420   $1,450                 $0         $22                   $0    $52                        $22                 $90
   $1,450   $1,480                 $0         $25                   $0    $55                        $25                 $93
   $1,480   $1,510                 $0         $28                   $0    $58                        $28                 $97
   $1,510   $1,540                 $0         $31                   $0    $61                        $31                 $100
   $1,540   $1,570                 $0         $34                   $0    $64                        $34                 $104
   $1,570   $1,600                 $0         $37                   $0    $67                        $37                 $108
   $1,600   $1,630                 $0         $40                   $0    $71                        $40                 $111
   $1,630   $1,660                 $0         $43                   $0    $74                        $43                 $115
   $1,660   $1,690                 $0         $46                   $0    $78                        $46                 $118
   $1,690   $1,720                 $0         $49                   $0    $81                        $49                 $122
   $1,720   $1,750                 $0         $52                   $0    $85                        $52                 $126
   $1,750   $1,780                 $0         $55                   $0    $89                        $55                 $129
   $1,780   $1,810                 $0         $58                   $0    $92                        $58                 $133
   $1,810   $1,840                 $0         $61                   $0    $96                        $61                 $136
   $1,840   $1,870                 $0         $64                   $3    $99                        $64                 $140
   $1,870   $1,900                 $0         $67                   $6    $103                       $67                 $144
   $1,900   $1,930                 $0         $70                   $9    $107                       $70                 $147
   $1,930   $1,960                 $0         $73                $12      $110                       $73                 $151
   $1,960   $1,990                 $0         $76                $15      $114                       $76                 $154
   $1,990   $2,020                 $0         $79                $18      $117                       $79                 $158
   $2,020   $2,050                 $0         $82                $21      $121                       $82                 $162
   $2,050   $2,080                 $0         $85                $24      $125                       $85                 $165
   $2,080   $2,110                 $0         $88                $27      $128                       $88                 $169
   $2,110   $2,140                 $0         $91                $30      $132                       $91                 $172
   $2,140   $2,170                 $0         $94                $33      $135                       $94                 $176
   $2,170   $2,200                 $0         $97                $36      $139                       $97                 $180
   $2,200   $2,230                 $0         $100               $39      $143              $100                         $183
   $2,230   $2,260                 $0         $104               $42      $146              $104                         $187

22                                                                                          Publication 15-T (2024)

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

         2024 Wage Bracket Method Tables for Manual Payroll Systems with Forms W-4 From 2020 or Later
                                               MONTHLY Payroll Period

If the Adjusted Wage    Married Filing Jointly           Head of Household                   Single or Married Filing Separately
Amount (line 1h) is                    Form W-4, Step 2,              Form W-4, Step 2,                  Form W-4, Step 2,
                        Standard       Checkbox          Standard     Checkbox               Standard    Checkbox
         But less       withholding    withholding       withholding  withholding            withholding withholding
At least than                                            The Tentative Withholding Amount is:
$2,260   $2,290                     $0         $108               $45      $150              $108                        $190
$2,290   $2,320                     $0         $111               $48      $153              $111                        $194
$2,320   $2,350                     $0         $115               $51      $157              $115                        $198
$2,350   $2,380                     $0         $118               $54      $161              $118                        $201
$2,380   $2,410                     $0         $122               $57      $164              $122                        $205
$2,410   $2,440                     $0         $126               $60      $168              $126                        $208
$2,440   $2,470                     $2         $129               $63      $171              $129                        $212
$2,470   $2,500                     $5         $133               $66      $175              $133                        $216
$2,500   $2,530                     $8         $136               $69      $179              $136                        $219
$2,530   $2,560         $11                    $140               $72      $182              $140                        $223
$2,560   $2,590         $14                    $144               $75      $186              $144                        $227
$2,590   $2,630         $18                    $148               $79      $190              $148                        $234
$2,630   $2,670         $22                    $153               $83      $195              $153                        $243
$2,670   $2,710         $26                    $157               $87      $200              $157                        $252
$2,710   $2,750         $30                    $162               $91      $204              $162                        $261
$2,750   $2,790         $34                    $167               $95      $209              $167                        $269
$2,790   $2,830         $38                    $172               $99      $214              $172                        $278
$2,830   $2,870         $42                    $177      $103              $219              $177                        $287
$2,870   $2,910         $46                    $181      $107              $224              $181                        $296
$2,910   $2,950         $50                    $186      $111              $228              $186                        $305
$2,950   $2,990         $54                    $191      $115              $233              $191                        $313
$2,990   $3,030         $58                    $196      $119              $238              $196                        $322
$3,030   $3,070         $62                    $201      $123              $243              $201                        $331
$3,070   $3,110         $66                    $205      $127              $248              $205                        $340
$3,110   $3,150         $70                    $210      $131              $252              $210                        $349
$3,150   $3,190         $74                    $215      $135              $257              $215                        $357
$3,190   $3,230         $78                    $220      $139              $262              $220                        $366
$3,230   $3,270         $82                    $225      $143              $267              $225                        $375
$3,270   $3,310         $86                    $229      $148              $272              $229                        $384
$3,310   $3,350         $90                    $234      $153              $276              $234                        $393
$3,350   $3,390         $94                    $239      $158              $281              $239                        $401
$3,390   $3,430         $98                    $244      $163              $286              $244                        $410
$3,430   $3,470         $102                   $249      $167              $291              $249                        $419
$3,470   $3,510         $106                   $253      $172              $296              $253                        $428
$3,510   $3,550         $110                   $258      $177              $300              $258                        $437
$3,550   $3,590         $114                   $263      $182              $308              $263                        $445
$3,590   $3,630         $118                   $268      $187              $317              $268                        $454
$3,630   $3,670         $122                   $273      $191              $326              $273                        $463
$3,670   $3,710         $126                   $277      $196              $334              $277                        $472
$3,710   $3,750         $130                   $282      $201              $343              $282                        $481
$3,750   $3,790         $134                   $287      $206              $352              $287                        $489
$3,790   $3,830         $138                   $292      $211              $361              $292                        $498
$3,830   $3,870         $142                   $297      $215              $370              $297                        $507
$3,870   $3,910         $146                   $301      $220              $378              $301                        $516
$3,910   $3,950         $150                   $306      $225              $387              $306                        $525
$3,950   $3,990         $154                   $311      $230              $396              $311                        $533
$3,990   $4,030         $158                   $316      $235              $405              $316                        $542
$4,030   $4,070         $162                   $321      $239              $414              $321                        $551
$4,070   $4,110         $166                   $325      $244              $422              $325                        $560
$4,110   $4,150         $170                   $330      $249              $431              $330                        $569
$4,150   $4,190         $174                   $335      $254              $440              $335                        $577
$4,190   $4,230         $178                   $340      $259              $449              $340                        $586
$4,230   $4,270         $182                   $345      $263              $458              $345                        $595
$4,270   $4,310         $186                   $349      $268              $466              $349                        $604
$4,310   $4,350         $190                   $354      $273              $475              $354                        $613
$4,350   $4,390         $194                   $359      $278              $484              $359                        $621
$4,390   $4,430         $199                   $364      $283              $493              $364                        $630
$4,430   $4,470         $203                   $369      $287              $502              $369                        $639
$4,470   $4,510         $208                   $373      $292              $510              $373                        $648
$4,510   $4,550         $213                   $378      $297              $519              $378                        $657
$4,550   $4,590         $218                   $383      $302              $528              $383                        $665
$4,590   $4,630         $223                   $388      $307              $537              $388                        $674
$4,630   $4,670         $227                   $393      $311              $546              $393                        $683
$4,670   $4,710         $232                   $397      $316              $554              $397                        $692
$4,710   $4,750         $237                   $402      $321              $563              $402                        $701

Publication 15-T (2024)                                                                                                  23

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Page 24 of 70           Fileid: … tions/p15t/2024/a/xml/cycle05/source                   11:51 - 12-Dec-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

            2024 Wage Bracket Method Tables for Manual Payroll Systems with Forms W-4 From 2020 or Later
                                              MONTHLY Payroll Period

If the Adjusted Wage   Married Filing Jointly        Head of Household                   Single or Married Filing Separately
   Amount (line 1h) is             Form W-4, Step 2,                   Form W-4, Step 2,                Form W-4, Step 2,
                       Standard    Checkbox          Standard          Checkbox          Standard       Checkbox
            But less   withholding withholding       withholding       withholding       withholding    withholding
   At least than                                     The Tentative Withholding Amount is:
   $4,750   $4,790     $242                   $407   $326              $572              $407                            $709
   $4,790   $4,830     $247                   $412   $331              $581              $412                            $719
   $4,830   $4,900     $253                   $418   $337              $593              $418                            $732
   $4,900   $4,970     $262                   $427   $346              $608              $427                            $749
   $4,970   $5,040     $270                   $435   $354              $624              $435                            $765
   $5,040   $5,110     $278                   $444   $362              $639              $444                            $782
   $5,110   $5,180     $287                   $452   $371              $655              $452                            $799
   $5,180   $5,250     $295                   $467   $379              $672              $467                            $816
   $5,250   $5,320     $304                   $483   $388              $689              $483                            $833
   $5,320   $5,390     $312                   $498   $396              $706              $498                            $849
   $5,390   $5,460     $320                   $514   $404              $723              $514                            $866
   $5,460   $5,530     $329                   $529   $413              $739              $529                            $883
   $5,530   $5,600     $337                   $544   $421              $756              $544                            $900
   $5,600   $5,670     $346                   $560   $430              $773              $560                            $917
   $5,670   $5,740     $354                   $575   $438              $790              $575                            $933
   $5,740   $5,810     $362                   $591   $446              $807              $591                            $950
   $5,810   $5,880     $371                   $606   $455              $823              $606                            $967
   $5,880   $5,950     $379                   $621   $463              $840              $621                            $984
   $5,950   $6,020     $388                   $637   $472              $857              $637                            $1,001
   $6,020   $6,090     $396                   $652   $480              $874              $652                            $1,017
   $6,090   $6,160     $404                   $668   $488              $891              $668                            $1,034
   $6,160   $6,230     $413                   $683   $497              $907              $683                            $1,051
   $6,230   $6,300     $421                   $698   $505              $924              $698                            $1,068
   $6,300   $6,370     $430                   $714   $514              $941              $714                            $1,085
   $6,370   $6,440     $438                   $729   $522              $958              $729                            $1,101
   $6,440   $6,510     $446                   $745   $530              $975              $745                            $1,118
   $6,510   $6,580     $455                   $760   $539              $991              $760                            $1,135
   $6,580   $6,650     $463                   $775   $547              $1,008            $775                            $1,152
   $6,650   $6,720     $472                   $791   $556              $1,025            $791                            $1,169
   $6,720   $6,790     $480                   $806   $564              $1,042            $806                            $1,185
   $6,790   $6,860     $488                   $822   $572              $1,059            $822                            $1,202
   $6,860   $6,930     $497                   $837   $581              $1,075            $837                            $1,219
   $6,930   $7,000     $505                   $852   $589              $1,092            $852                            $1,236
   $7,000   $7,070     $514                   $868   $598              $1,109            $868                            $1,253
   $7,070   $7,140     $522                   $883   $608              $1,126            $883                            $1,269
   $7,140   $7,210     $530                   $899   $624              $1,143            $899                            $1,286
   $7,210   $7,280     $539                   $914   $639              $1,159            $914                            $1,303
   $7,280   $7,350     $547                   $929   $654              $1,176            $929                            $1,320
   $7,350   $7,420     $556                   $945   $670              $1,193            $945                            $1,337
   $7,420   $7,490     $564                   $960   $685              $1,210            $960                            $1,353
   $7,490   $7,560     $572                   $976   $701              $1,227            $976                            $1,370
   $7,560   $7,630     $581                   $991   $716              $1,243            $991                            $1,387
   $7,630   $7,700     $589                   $1,006 $731              $1,260            $1,006                          $1,404
   $7,700   $7,770     $598                   $1,022 $747              $1,277            $1,022                          $1,421
   $7,770   $7,840     $606                   $1,037 $762              $1,294            $1,037                          $1,437
   $7,840   $7,910     $614                   $1,053 $778              $1,311            $1,053                          $1,454
   $7,910   $7,980     $623                   $1,068 $793              $1,327            $1,068                          $1,471
   $7,980   $8,050     $631                   $1,083 $808              $1,344            $1,083                          $1,488
   $8,050   $8,120     $640                   $1,099 $824              $1,361            $1,099                          $1,505
   $8,120   $8,190     $648                   $1,114 $839              $1,378            $1,114                          $1,521
   $8,190   $8,260     $656                   $1,130 $855              $1,395            $1,130                          $1,538
   $8,260   $8,330     $665                   $1,145 $870              $1,411            $1,145                          $1,555
   $8,330   $8,400     $673                   $1,160 $885              $1,428            $1,160                          $1,572

24                                                                                       Publication 15-T (2024)

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Page 25 of 70         Fileid: … tions/p15t/2024/a/xml/cycle05/source                      11:51 - 12-Dec-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

           2024 Wage Bracket Method Tables for Manual Payroll Systems with Forms W-4 From 2020 or Later
                                               DAILY Payroll Period

If the Adjusted Wage    Married Filing Jointly        Head of Household                   Single or Married Filing Separately
Amount (line 1h) is                 Form W-4, Step 2,                Form W-4, Step 2,                 Form W-4, Step 2,
                        Standard    Checkbox          Standard       Checkbox             Standard     Checkbox
           But less     withholding withholding       withholding    withholding          withholding  withholding
At least   than                                       The Tentative Withholding Amount is:
      $0   $30          $0.00                  $0.00  $0.00             $0.00             $0.00                          $0.00
      $30  $35          $0.00                  $0.00  $0.00             $0.00             $0.00                          $0.40
      $35  $40          $0.00                  $0.00  $0.00             $0.00             $0.00                          $0.90
      $40  $45          $0.00                  $0.00  $0.00             $0.00             $0.00                          $1.40
      $45  $50          $0.00                  $0.00  $0.00             $0.50             $0.00                          $1.90
      $50  $55          $0.00                  $0.00  $0.00             $1.00             $0.00                          $2.50
      $55  $60          $0.00                  $0.10  $0.00             $1.50             $0.10                          $3.10
      $60  $65          $0.00                  $0.60  $0.00             $2.00             $0.60                          $3.70
      $65  $70          $0.00                  $1.10  $0.00             $2.50             $1.10                          $4.30
      $70  $75          $0.00                  $1.60  $0.00             $3.00             $1.60                          $4.90
      $75  $80          $0.00                  $2.10  $0.00             $3.60             $2.10                          $5.50
      $80  $85          $0.00                  $2.60  $0.00             $4.20             $2.60                          $6.10
      $85  $90          $0.00                  $3.10  $0.30             $4.80             $3.10                          $6.70
      $90  $95          $0.00                  $3.60  $0.80             $5.40             $3.60                          $7.30
      $95  $100         $0.00                  $4.10  $1.30             $6.00             $4.10                          $7.90
      $100 $105         $0.00                  $4.70  $1.80             $6.60             $4.70                          $8.50
      $105 $110         $0.00                  $5.30  $2.30             $7.20             $5.30                          $9.10
      $110 $115         $0.00                  $5.90  $2.80             $7.80             $5.90                          $9.70
      $115 $120         $0.50                  $6.50  $3.30             $8.40             $6.50                          $10.30
      $120 $125         $1.00                  $7.10  $3.80             $9.00             $7.10                          $11.30
      $125 $130         $1.50                  $7.70  $4.30             $9.60             $7.70                          $12.40
      $130 $135         $2.00                  $8.30  $4.80             $10.20            $8.30                          $13.50
      $135 $140         $2.50                  $8.90  $5.30             $10.80            $8.90                          $14.60
      $140 $145         $3.00                  $9.50  $5.80             $11.40            $9.50                          $15.70
      $145 $150         $3.50                  $10.10 $6.30             $12.00            $10.10                         $16.80
      $150 $155         $4.00                  $10.70 $6.90             $12.60            $10.70                         $17.90
      $155 $160         $4.50                  $11.30 $7.50             $13.20            $11.30                         $19.00
      $160 $165         $5.00                  $11.90 $8.10             $13.80            $11.90                         $20.10
      $165 $170         $5.50                  $12.50 $8.70             $14.80            $12.50                         $21.20
      $170 $175         $6.00                  $13.10 $9.30             $15.90            $13.10                         $22.30
      $175 $180         $6.50                  $13.70 $9.90             $17.00            $13.70                         $23.40
      $180 $185         $7.00                  $14.30 $10.50            $18.10            $14.30                         $24.50
      $185 $190         $7.50                  $14.90 $11.10            $19.20            $14.90                         $25.60
      $190 $195         $8.00                  $15.50 $11.70            $20.30            $15.50                         $26.70
      $195 $200         $8.50                  $16.10 $12.30            $21.40            $16.10                         $27.80
      $200 $205         $9.00                  $16.70 $12.90            $22.50            $16.70                         $28.90
      $205 $210         $9.60                  $17.30 $13.50            $23.60            $17.30                         $30.00
      $210 $215         $10.20                 $17.90 $14.10            $24.70            $17.90                         $31.10
      $215 $220         $10.80                 $18.50 $14.70            $25.80            $18.50                         $32.20
      $220 $225         $11.40                 $19.10 $15.30            $26.90            $19.10                         $33.30
      $225 $230         $12.00                 $19.70 $15.90            $28.00            $19.70                         $34.50
      $230 $235         $12.60                 $20.30 $16.50            $29.10            $20.30                         $35.70
      $235 $240         $13.20                 $20.90 $17.10            $30.30            $20.90                         $36.90
      $240 $245         $13.80                 $22.00 $17.70            $31.50            $22.00                         $38.10
      $245 $250         $14.40                 $23.10 $18.30            $32.70            $23.10                         $39.30
      $250 $255         $15.00                 $24.20 $18.90            $33.90            $24.20                         $40.50
      $255 $260         $15.60                 $25.30 $19.50            $35.10            $25.30                         $41.70
      $260 $265         $16.20                 $26.40 $20.10            $36.30            $26.40                         $42.90
      $265 $270         $16.80                 $27.50 $20.70            $37.50            $27.50                         $44.10
      $270 $275         $17.40                 $28.60 $21.30            $38.70            $28.60                         $45.30
      $275 $280         $18.00                 $29.70 $21.90            $39.90            $29.70                         $46.50
      $280 $285         $18.60                 $30.80 $22.50            $41.10            $30.80                         $47.70
      $285 $290         $19.20                 $31.90 $23.10            $42.30            $31.90                         $48.90
      $290 $295         $19.80                 $33.00 $23.70            $43.50            $33.00                         $50.10
      $295 $300         $20.40                 $34.10 $24.30            $44.70            $34.10                         $51.30
      $300 $305         $21.00                 $35.20 $24.90            $45.90            $35.20                         $52.50
      $305 $310         $21.60                 $36.30 $25.50            $47.10            $36.30                         $53.70
      $310 $315         $22.20                 $37.40 $26.10            $48.30            $37.40                         $54.90
      $315 $320         $22.80                 $38.50 $26.70            $49.50            $38.50                         $56.10
      $320 $325         $23.40                 $39.60 $27.30            $50.70            $39.60                         $57.30
      $325 $330         $24.00                 $40.70 $28.00            $51.90            $40.70                         $58.50
      $330 $335         $24.60                 $41.80 $29.10            $53.10            $41.80                         $59.70
      $335 $340         $25.20                 $42.90 $30.20            $54.30            $42.90                         $60.90
      $340 $345         $25.80                 $44.00 $31.30            $55.50            $44.00                         $62.10

Publication 15-T (2024)                                                                                                  25

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

            2024 Wage Bracket Method Tables for Manual Payroll Systems with Forms W-4 From 2020 or Later
                                              DAILY Payroll Period

If the Adjusted Wage   Married Filing Jointly        Head of Household                   Single or Married Filing Separately
   Amount (line 1h) is             Form W-4, Step 2,                   Form W-4, Step 2,                Form W-4, Step 2,
                       Standard    Checkbox          Standard          Checkbox          Standard       Checkbox
            But less   withholding withholding       withholding       withholding       withholding    withholding
   At least than                                     The Tentative Withholding Amount is:
      $345  $350       $26.40                 $45.10 $32.40            $56.70            $45.10                          $63.30
      $350  $355       $27.00                 $46.20 $33.50            $57.90            $46.20                          $64.50
      $355  $360       $27.60                 $47.30 $34.60            $59.10            $47.30                          $65.70
      $360  $365       $28.20                 $48.40 $35.70            $60.30            $48.40                          $66.90
      $365  $370       $28.80                 $49.50 $36.80            $61.50            $49.50                          $68.10
      $370  $375       $29.40                 $50.60 $37.90            $62.70            $50.60                          $69.30
      $375  $380       $30.00                 $51.70 $39.00            $63.90            $51.70                          $70.50
      $380  $385       $30.60                 $52.80 $40.10            $65.10            $52.80                          $71.70
      $385  $390       $31.20                 $53.90 $41.20            $66.30            $53.90                          $72.90
      $390  $395       $31.80                 $55.00 $42.30            $67.50            $55.00                          $74.10

26                                                                                       Publication 15-T (2024)

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                                                              the  amount  from  the  last  bracket  of  the  table  (based  on 
                                                              marital  status  and  pay  period)  or  the  employee  claimed 
3. Wage Bracket Method Tables                                 more than 10 allowances, use the Percentage Method ta-
                                                              bles in section 5.
for Manual Payroll Systems 
                                                              Periodic  payments  of  pensions  or  annuities  with  a 
With Forms W-4 From 2019 or                                   2021 or earlier Form W-4P.         In lieu of Worksheet 1B and 
Earlier                                                       the Percentage Method tables in                  section 1, you may use 
                                                              Worksheet 3 and the Wage Bracket Method tables in this 
If you compute payroll manually and your employee has         section  to  figure  federal  income  tax  withholding  on  peri-
not submitted a Form W-4 for 2020 or later, use the work-     odic payments of pensions or annuities with a 2021 or ear-
sheet below and the Wage Bracket Method tables that fol-      lier Form W-4P. As an alternative, if you prefer to use the 
low to figure federal income tax withholding.                 Percentage  Method  of  withholding,  you  may  use  Work-
                                                              sheet 5 and the Percentage Method tables in                                                    section 5 to 
These  Wage  Bracket  Method  tables  cover  a  limited 
                                                              figure  federal  income  tax  withholding  on  periodic  pay-
amount  of  annual  wages  (generally,  less  than  $100,000) 
                                                              ments of pensions or annuities with a 2021 or earlier Form 
and  up  to  10  allowances.  If  you  can't  use  the  Wage 
                                                              W-4P.
Bracket  Method  tables  because  taxable  wages  exceed 
Worksheet 3. Employer’s Withholding Worksheet for Wage 
Bracket Method Tables for Manual Payroll Systems With 
Forms W-4 From 2019 or Earlier                                                             Keep for Your Records
   Step 1. Figure the Tentative Withholding Amount
           1a Enter the employee's total taxable wages this payroll period . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                     1a $
           1b Use the amount on line 1a to look up the tentative amount to withhold in the appropriate Wage 
              Bracket Method table in this section for your pay frequency, given the employee's marital status 
              (line 3 of Form W-4) and number of allowances claimed. This is the Tentative 
              Withholding Amount   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .       1b $

   Step 2. Figure the final amount to withhold
           2a Enter the additional amount to withhold from line 6 of the employee's Form W-4 . . . . . . . . . . . . . .                                 2a $
           2b Add lines 1b and 2a. This is the amount to withhold from the employee’s wages this 
              pay period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2b $

Publication 15-T (2024)                                                                                                                                      27

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

                 2024 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier
                                     WEEKLY Payroll Period
If the Wage Amount                          MARRIED Persons
       (line 1a)                          And the number of allowances is:
       is
            But less  0    1    2    3    4    5                          6    7    8                          9         10
   At least      than                  The Tentative Withholding Amount is:
       $0        $315   $0   $0   $0   $0   $0                        $0    $0   $0   $0                         $0        $0
   $315          $325   $1   $0   $0   $0   $0                        $0    $0   $0   $0                         $0        $0
   $325          $335   $2   $0   $0   $0   $0                        $0    $0   $0   $0                         $0        $0
   $335          $345   $3   $0   $0   $0   $0                        $0    $0   $0   $0                         $0        $0
   $345          $355   $4   $0   $0   $0   $0                        $0    $0   $0   $0                         $0        $0
   $355          $365   $5   $0   $0   $0   $0                        $0    $0   $0   $0                         $0        $0
   $365          $375   $6   $0   $0   $0   $0                        $0    $0   $0   $0                         $0        $0
   $375          $385   $7   $0   $0   $0   $0                        $0    $0   $0   $0                         $0        $0
   $385          $395   $8   $0   $0   $0   $0                        $0    $0   $0   $0                         $0        $0
   $395          $405   $9   $0   $0   $0   $0                        $0    $0   $0   $0                         $0        $0
   $405          $415 $10    $1   $0   $0   $0                        $0    $0   $0   $0                         $0        $0
   $415          $425 $11    $2   $0   $0   $0                        $0    $0   $0   $0                         $0        $0
   $425          $435 $12    $3   $0   $0   $0                        $0    $0   $0   $0                         $0        $0
   $435          $445 $13    $4   $0   $0   $0                        $0    $0   $0   $0                         $0        $0
   $445          $455 $14    $5   $0   $0   $0                        $0    $0   $0   $0                         $0        $0
   $455          $465 $15    $6   $0   $0   $0                        $0    $0   $0   $0                         $0        $0
   $465          $475 $16    $7   $0   $0   $0                        $0    $0   $0   $0                         $0        $0
   $475          $485 $17    $8   $0   $0   $0                        $0    $0   $0   $0                         $0        $0
   $485          $495 $18    $9   $1   $0   $0                        $0    $0   $0   $0                         $0        $0
   $495          $505 $19  $10    $2   $0   $0                        $0    $0   $0   $0                         $0        $0
   $505          $515 $20  $11    $3   $0   $0                        $0    $0   $0   $0                         $0        $0
   $515          $525 $21  $12    $4   $0   $0                        $0    $0   $0   $0                         $0        $0
   $525          $535 $22  $13    $5   $0   $0                        $0    $0   $0   $0                         $0        $0
   $535          $545 $23  $14    $6   $0   $0                        $0    $0   $0   $0                         $0        $0
   $545          $555 $24  $15    $7   $0   $0                        $0    $0   $0   $0                         $0        $0
   $555          $565 $25  $16    $8   $0   $0                        $0    $0   $0   $0                         $0        $0
   $565          $575 $26  $17    $9   $1   $0                        $0    $0   $0   $0                         $0        $0
   $575          $585 $27  $18  $10    $2   $0                        $0    $0   $0   $0                         $0        $0
   $585          $595 $28  $19  $11    $3   $0                        $0    $0   $0   $0                         $0        $0
   $595          $605 $29  $20  $12    $4   $0                        $0    $0   $0   $0                         $0        $0
   $605          $615 $30  $21  $13    $5   $0                        $0    $0   $0   $0                         $0        $0
   $615          $625 $31  $22  $14    $6   $0                        $0    $0   $0   $0                         $0        $0
   $625          $635 $32  $23  $15    $7   $0                        $0    $0   $0   $0                         $0        $0
   $635          $645 $33  $24  $16    $8   $0                        $0    $0   $0   $0                         $0        $0
   $645          $655 $34  $25  $17    $9   $1                        $0    $0   $0   $0                         $0        $0
   $655          $665 $35  $26  $18  $10    $2                        $0    $0   $0   $0                         $0        $0
   $665          $675 $36  $27  $19  $11    $3                        $0    $0   $0   $0                         $0        $0
   $675          $685 $37  $28  $20  $12    $4                        $0    $0   $0   $0                         $0        $0
   $685          $695 $38  $29  $21  $13    $5                        $0    $0   $0   $0                         $0        $0
   $695          $705 $39  $30  $22  $14    $6                        $0    $0   $0   $0                         $0        $0
   $705          $715 $40  $31  $23  $15    $7                        $0    $0   $0   $0                         $0        $0
   $715          $725 $41  $32  $24  $16    $8                        $0    $0   $0   $0                         $0        $0
   $725          $735 $42  $33  $25  $17    $9                        $0    $0   $0   $0                         $0        $0
   $735          $745 $43  $34  $26  $18  $10                         $1    $0   $0   $0                         $0        $0
   $745          $755 $44  $35  $27  $19  $11                         $2    $0   $0   $0                         $0        $0
   $755          $765 $45  $36  $28  $20  $12                         $3    $0   $0   $0                         $0        $0
   $765          $780 $46  $38  $29  $21  $13                         $5    $0   $0   $0                         $0        $0
   $780          $795 $48  $39  $31  $23  $14                         $6    $0   $0   $0                         $0        $0
   $795          $810 $50  $41  $32  $24  $16                         $8    $0   $0   $0                         $0        $0
   $810          $825 $52  $42  $34  $26  $17                         $9    $1   $0   $0                         $0        $0
   $825          $840 $53  $44  $35  $27  $19                         $11   $2   $0   $0                         $0        $0
   $840          $855 $55  $45  $37  $29  $20                         $12   $4   $0   $0                         $0        $0

28                                                                                  Publication 15-T (2024)

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

                 2024 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier
                                     WEEKLY Payroll Period
If the Wage Amount                          MARRIED Persons
       (line 1a)                          And the number of allowances is:
       is
         But less     0    1    2    3    4    5                          6    7    8                          9         10
At least         than                  The Tentative Withholding Amount is:
$855             $870 $57  $47  $38  $30  $22                         $14   $5   $0   $0                         $0        $0
$870             $885 $59  $49  $40  $32  $23                         $15   $7   $0   $0                         $0        $0
$885             $900 $61  $51  $41  $33  $25                         $17   $8   $0   $0                         $0        $0
$900             $915 $62  $52  $43  $35  $26                         $18 $10    $2   $0                         $0        $0
$915             $930 $64  $54  $44  $36  $28                         $20 $11    $3   $0                         $0        $0
$930             $945 $66  $56  $46  $38  $29                         $21 $13    $5   $0                         $0        $0
$945             $960 $68  $58  $48  $39  $31                         $23 $14    $6   $0                         $0        $0
$960             $975 $70  $60  $50  $41  $32                         $24 $16    $8   $0                         $0        $0
$975             $990 $71  $61  $52  $42  $34                         $26 $17    $9   $1                         $0        $0
$990     $1,005       $73  $63  $53  $44  $35                         $27 $19  $11    $2                         $0        $0
$1,005   $1,020       $75  $65  $55  $45  $37                         $29 $20  $12    $4                         $0        $0
$1,020   $1,035       $77  $67  $57  $47  $38                         $30 $22  $14    $5                         $0        $0
$1,035   $1,050       $79  $69  $59  $49  $40                         $32 $23  $15    $7                         $0        $0
$1,050   $1,065       $80  $70  $61  $51  $41                         $33 $25  $17    $8                         $0        $0
$1,065   $1,080       $82  $72  $62  $52  $43                         $35 $26  $18  $10                          $1        $0
$1,080   $1,095       $84  $74  $64  $54  $44                         $36 $28  $20  $11                          $3        $0
$1,095   $1,110       $86  $76  $66  $56  $46                         $38 $29  $21  $13                          $4        $0
$1,110   $1,125       $88  $78  $68  $58  $48                         $39 $31  $23  $14                          $6        $0
$1,125   $1,140       $89  $79  $70  $60  $50                         $41 $32  $24  $16                          $7        $0
$1,140   $1,155       $91  $81  $71  $61  $51                         $42 $34  $26  $17                          $9        $1
$1,155   $1,170       $93  $83  $73  $63  $53                         $44 $35  $27  $19                        $10         $2
$1,170   $1,185       $95  $85  $75  $65  $55                         $45 $37  $29  $20                        $12         $4
$1,185   $1,200       $97  $87  $77  $67  $57                         $47 $38  $30  $22                        $13         $5
$1,200   $1,215       $98  $88  $79  $69  $59                         $49 $40  $32  $23                        $15         $7
$1,215   $1,230       $100 $90  $80  $70  $60                         $51 $41  $33  $25                        $16         $8
$1,230   $1,245       $102 $92  $82  $72  $62                         $52 $43  $35  $26                        $18         $10
$1,245   $1,260       $104 $94  $84  $74  $64                         $54 $44  $36  $28                        $19         $11
$1,260   $1,275       $106 $96  $86  $76  $66                         $56 $46  $38  $29                        $21         $13
$1,275   $1,290       $107 $97  $88  $78  $68                         $58 $48  $39  $31                        $22         $14
$1,290   $1,305       $109 $99  $89  $79  $69                         $60 $50  $41  $32                        $24         $16
$1,305   $1,320       $111 $101 $91  $81  $71                         $61 $51  $42  $34                        $25         $17
$1,320   $1,335       $113 $103 $93  $83  $73                         $63 $53  $44  $35                        $27         $19
$1,335   $1,350       $115 $105 $95  $85  $75                         $65 $55  $45  $37                        $28         $20
$1,350   $1,365       $116 $106 $97  $87  $77                         $67 $57  $47  $38                        $30         $22
$1,365   $1,380       $118 $108 $98  $88  $78                         $69 $59  $49  $40                        $31         $23
$1,380   $1,395       $120 $110 $100 $90  $80                         $70 $60  $51  $41                        $33         $25
$1,395   $1,410       $122 $112 $102 $92  $82                         $72 $62  $52  $43                        $34         $26
$1,410   $1,425       $124 $114 $104 $94  $84                         $74 $64  $54  $44                        $36         $28
$1,425   $1,440       $125 $115 $106 $96  $86                         $76 $66  $56  $46                        $37         $29
$1,440   $1,455       $127 $117 $107 $97  $87                         $78 $68  $58  $48                        $39         $31
$1,455   $1,470       $129 $119 $109 $99  $89                         $79 $69  $60  $50                        $40         $32
$1,470   $1,485       $131 $121 $111 $101 $91                         $81 $71  $61  $51                        $42         $34
$1,485   $1,500       $133 $123 $113 $103 $93                         $83 $73  $63  $53                        $43         $35
$1,500   $1,515       $134 $124 $115 $105 $95                         $85 $75  $65  $55                        $45         $37
$1,515   $1,530       $136 $126 $116 $106 $96                         $87 $77  $67  $57                        $47         $38
$1,530   $1,545       $138 $128 $118 $108 $98                         $88 $78  $69  $59                        $49         $40
$1,545   $1,560       $140 $130 $120 $110 $100                        $90 $80  $70  $60                        $50         $41
$1,560   $1,575       $142 $132 $122 $112 $102                        $92 $82  $72  $62                        $52         $43
$1,575   $1,590       $143 $133 $124 $114 $104                        $94 $84  $74  $64                        $54         $44
$1,590   $1,605       $145 $135 $125 $115 $105                        $96 $86  $76  $66                        $56         $46
$1,605   $1,620       $147 $137 $127 $117 $107                        $97 $87  $78  $68                        $58         $48
$1,620   $1,635       $149 $139 $129 $119 $109                        $99 $89  $79  $69                        $59         $50

Publication 15-T (2024)                                                                                                    29

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

                 2024 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier
                                     WEEKLY Payroll Period
If the Wage Amount                          MARRIED Persons
       (line 1a)                          And the number of allowances is:
       is
            But less  0    1    2    3    4    5                      6    7    8                              9         10
   At least      than                  The Tentative Withholding Amount is:
   $1,635   $1,650    $151 $141 $131 $121 $111 $101                   $91  $81  $71                            $61         $51
   $1,650   $1,665    $152 $142 $133 $123 $113 $103                   $93  $83  $73                            $63         $53
   $1,665   $1,680    $154 $144 $134 $124 $114 $105                   $95  $85  $75                            $65         $55
   $1,680   $1,695    $156 $146 $136 $126 $116 $106                   $96  $87  $77                            $67         $57
   $1,695   $1,710    $158 $148 $138 $128 $118 $108                   $98  $88  $78                            $68         $59
   $1,710   $1,725    $160 $150 $140 $130 $120 $110                   $100 $90  $80                            $70         $60
   $1,725   $1,740    $161 $151 $142 $132 $122 $112                   $102 $92  $82                            $72         $62
   $1,740   $1,755    $163 $153 $143 $133 $123 $114                   $104 $94  $84                            $74         $64
   $1,755   $1,770    $165 $155 $145 $135 $125 $115                   $105 $96  $86                            $76         $66
   $1,770   $1,785    $167 $157 $147 $137 $127 $117                   $107 $97  $87                            $77         $68
   $1,785   $1,800    $169 $159 $149 $139 $129 $119                   $109 $99  $89                            $79         $69
   $1,800   $1,815    $170 $160 $151 $141 $131 $121                   $111 $101 $91                            $81         $71
   $1,815   $1,830    $172 $162 $152 $142 $132 $123                   $113 $103 $93                            $83         $73
   $1,830   $1,845    $174 $164 $154 $144 $134 $124                   $114 $105 $95                            $85         $75
   $1,845   $1,860    $176 $166 $156 $146 $136 $126                   $116 $106 $96                            $86         $77
   $1,860   $1,875    $178 $168 $158 $148 $138 $128                   $118 $108 $98                            $88         $78
   $1,875   $1,890    $179 $169 $160 $150 $140 $130                   $120 $110 $100                           $90         $80
   $1,890   $1,905    $181 $171 $161 $151 $141 $132                   $122 $112 $102                           $92         $82
   $1,905   $1,920    $183 $173 $163 $153 $143 $133                   $123 $114 $104                           $94         $84
   $1,920   $1,935    $185 $175 $165 $155 $145 $135                   $125 $115 $105                           $95         $86

30                                                                              Publication 15-T (2024)

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

                 2024 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier
                                     WEEKLY Payroll Period
If the Wage Amount                          SINGLE Persons
       (line 1a)                          And the number of allowances is:
       is
          But less    0    1    2    3    4    5                          6    7    8                          9         10
At least         than                  The Tentative Withholding Amount is:
       $0        $120   $0   $0   $0   $0   $0                        $0    $0   $0   $0                         $0        $0
$120             $130   $1   $0   $0   $0   $0                        $0    $0   $0   $0                         $0        $0
$130             $140   $2   $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   $5   $0   $0   $0   $0                        $0    $0   $0   $0                         $0        $0
$170             $180   $6   $0   $0   $0   $0                        $0    $0   $0   $0                         $0        $0
$180             $190   $7   $0   $0   $0   $0                        $0    $0   $0   $0                         $0        $0
$190             $200   $8   $0   $0   $0   $0                        $0    $0   $0   $0                         $0        $0
$200             $210   $9   $1   $0   $0   $0                        $0    $0   $0   $0                         $0        $0
$210             $220 $10    $2   $0   $0   $0                        $0    $0   $0   $0                         $0        $0
$220             $230 $11    $3   $0   $0   $0                        $0    $0   $0   $0                         $0        $0
$230             $240 $12    $4   $0   $0   $0                        $0    $0   $0   $0                         $0        $0
$240             $250 $13    $5   $0   $0   $0                        $0    $0   $0   $0                         $0        $0
$250             $260 $14    $6   $0   $0   $0                        $0    $0   $0   $0                         $0        $0
$260             $270 $15    $7   $0   $0   $0                        $0    $0   $0   $0                         $0        $0
$270             $280 $16    $8   $0   $0   $0                        $0    $0   $0   $0                         $0        $0
$280             $290 $17    $9   $0   $0   $0                        $0    $0   $0   $0                         $0        $0
$290             $300 $18  $10    $1   $0   $0                        $0    $0   $0   $0                         $0        $0
$300             $310 $19  $11    $2   $0   $0                        $0    $0   $0   $0                         $0        $0
$310             $320 $20  $12    $3   $0   $0                        $0    $0   $0   $0                         $0        $0
$320             $330 $21  $13    $4   $0   $0                        $0    $0   $0   $0                         $0        $0
$330             $340 $22  $14    $5   $0   $0                        $0    $0   $0   $0                         $0        $0
$340             $355 $23  $15    $7   $0   $0                        $0    $0   $0   $0                         $0        $0
$355             $370 $25  $16    $8   $0   $0                        $0    $0   $0   $0                         $0        $0
$370             $385 $27  $18  $10    $1   $0                        $0    $0   $0   $0                         $0        $0
$385             $400 $29  $19  $11    $3   $0                        $0    $0   $0   $0                         $0        $0
$400             $415 $31  $21  $13    $4   $0                        $0    $0   $0   $0                         $0        $0
$415             $430 $32  $22  $14    $6   $0                        $0    $0   $0   $0                         $0        $0
$430             $445 $34  $24  $16    $7   $0                        $0    $0   $0   $0                         $0        $0
$445             $460 $36  $26  $17    $9   $1                        $0    $0   $0   $0                         $0        $0
$460             $475 $38  $28  $19  $10    $2                        $0    $0   $0   $0                         $0        $0
$475             $490 $40  $30  $20  $12    $4                        $0    $0   $0   $0                         $0        $0
$490             $505 $41  $31  $22  $13    $5                        $0    $0   $0   $0                         $0        $0
$505             $520 $43  $33  $23  $15    $7                        $0    $0   $0   $0                         $0        $0
$520             $535 $45  $35  $25  $16    $8                        $0    $0   $0   $0                         $0        $0
$535             $550 $47  $37  $27  $18  $10                         $1    $0   $0   $0                         $0        $0
$550             $565 $49  $39  $29  $19  $11                         $3    $0   $0   $0                         $0        $0
$565             $580 $50  $40  $31  $21  $13                         $4    $0   $0   $0                         $0        $0
$580             $595 $52  $42  $32  $22  $14                         $6    $0   $0   $0                         $0        $0
$595             $610 $54  $44  $34  $24  $16                         $7    $0   $0   $0                         $0        $0
$610             $625 $56  $46  $36  $26  $17                         $9    $1   $0   $0                         $0        $0
$625             $640 $58  $48  $38  $28  $19                         $10   $2   $0   $0                         $0        $0
$640             $655 $59  $49  $40  $30  $20                         $12   $4   $0   $0                         $0        $0
$655             $670 $61  $51  $41  $31  $22                         $13   $5   $0   $0                         $0        $0
$670             $685 $63  $53  $43  $33  $23                         $15   $7   $0   $0                         $0        $0
$685             $700 $65  $55  $45  $35  $25                         $16   $8   $0   $0                         $0        $0
$700             $715 $67  $57  $47  $37  $27                         $18 $10    $1   $0                         $0        $0
$715             $730 $68  $58  $49  $39  $29                         $19 $11    $3   $0                         $0        $0
$730             $745 $70  $60  $50  $40  $31                         $21 $13    $4   $0                         $0        $0
$745             $760 $72  $62  $52  $42  $32                         $22 $14    $6   $0                         $0        $0
$760             $775 $74  $64  $54  $44  $34                         $24 $16    $7   $0                         $0        $0

Publication 15-T (2024)                                                                                                    31

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

                 2024 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier
                                     WEEKLY Payroll Period
If the Wage Amount                          SINGLE Persons
       (line 1a)                          And the number of allowances is:
       is
            But less  0    1    2    3    4    5                          6    7    8                          9         10
   At least      than                  The Tentative Withholding Amount is:
   $775          $790 $76  $66  $56  $46  $36                         $26 $17    $9   $1                         $0        $0
   $790          $805 $77  $67  $58  $48  $38                         $28 $19  $10    $2                         $0        $0
   $805          $820 $79  $69  $59  $49  $40                         $30 $20  $12    $4                         $0        $0
   $820          $835 $81  $71  $61  $51  $41                         $31 $22  $13    $5                         $0        $0
   $835          $850 $83  $73  $63  $53  $43                         $33 $23  $15    $7                         $0        $0
   $850          $865 $85  $75  $65  $55  $45                         $35 $25  $16    $8                         $0        $0
   $865          $880 $86  $76  $67  $57  $47                         $37 $27  $18  $10                          $1        $0
   $880          $895 $88  $78  $68  $58  $49                         $39 $29  $19  $11                          $3        $0
   $895          $910 $90  $80  $70  $60  $50                         $40 $30  $21  $13                          $4        $0
   $910          $925 $92  $82  $72  $62  $52                         $42 $32  $22  $14                          $6        $0
   $925          $940 $94  $84  $74  $64  $54                         $44 $34  $24  $16                          $7        $0
   $940          $955 $95  $85  $76  $66  $56                         $46 $36  $26  $17                          $9        $1
   $955          $970 $97  $87  $77  $67  $58                         $48 $38  $28  $19                        $10         $2
   $970          $985 $99  $89  $79  $69  $59                         $49 $39  $30  $20                        $12         $4
   $985     $1,000    $101 $91  $81  $71  $61                         $51 $41  $31  $22                        $13         $5
   $1,000   $1,015    $103 $93  $83  $73  $63                         $53 $43  $33  $23                        $15         $7
   $1,015   $1,030    $104 $94  $85  $75  $65                         $55 $45  $35  $25                        $16         $8
   $1,030   $1,045    $108 $96  $86  $76  $67                         $57 $47  $37  $27                        $18         $10
   $1,045   $1,060    $111 $98  $88  $78  $68                         $58 $48  $39  $29                        $19         $11
   $1,060   $1,075    $114 $100 $90  $80  $70                         $60 $50  $40  $30                        $21         $13
   $1,075   $1,090    $118 $102 $92  $82  $72                         $62 $52  $42  $32                        $22         $14
   $1,090   $1,105    $121 $103 $94  $84  $74                         $64 $54  $44  $34                        $24         $16
   $1,105   $1,120    $124 $106 $95  $85  $76                         $66 $56  $46  $36                        $26         $17
   $1,120   $1,135    $128 $109 $97  $87  $77                         $67 $57  $48  $38                        $28         $19
   $1,135   $1,150    $131 $113 $99  $89  $79                         $69 $59  $49  $39                        $29         $20
   $1,150   $1,165    $134 $116 $101 $91  $81                         $71 $61  $51  $41                        $31         $22
   $1,165   $1,180    $137 $119 $103 $93  $83                         $73 $63  $53  $43                        $33         $23
   $1,180   $1,195    $141 $123 $104 $94  $85                         $75 $65  $55  $45                        $35         $25
   $1,195   $1,210    $144 $126 $108 $96  $86                         $76 $66  $57  $47                        $37         $27
   $1,210   $1,225    $147 $129 $111 $98  $88                         $78 $68  $58  $48                        $38         $29
   $1,225   $1,240    $151 $132 $114 $100 $90                         $80 $70  $60  $50                        $40         $30
   $1,240   $1,255    $154 $136 $118 $102 $92                         $82 $72  $62  $52                        $42         $32
   $1,255   $1,270    $157 $139 $121 $103 $94                         $84 $74  $64  $54                        $44         $34
   $1,270   $1,285    $161 $142 $124 $106 $95                         $85 $75  $66  $56                        $46         $36
   $1,285   $1,300    $164 $146 $127 $109 $97                         $87 $77  $67  $57                        $47         $38
   $1,300   $1,315    $167 $149 $131 $113 $99                         $89 $79  $69  $59                        $49         $39
   $1,315   $1,330    $170 $152 $134 $116 $101                        $91 $81  $71  $61                        $51         $41
   $1,330   $1,345    $174 $156 $137 $119 $103                        $93 $83  $73  $63                        $53         $43
   $1,345   $1,360    $177 $159 $141 $122 $104                        $94 $84  $75  $65                        $55         $45
   $1,360   $1,375    $180 $162 $144 $126 $108                        $96 $86  $76  $66                        $56         $47
   $1,375   $1,390    $184 $165 $147 $129 $111                        $98 $88  $78  $68                        $58         $48
   $1,390   $1,405    $187 $169 $151 $132 $114 $100                       $90  $80  $70                        $60         $50
   $1,405   $1,420    $190 $172 $154 $136 $117 $102                       $92  $82  $72                        $62         $52
   $1,420   $1,435    $194 $175 $157 $139 $121 $103                       $93  $84  $74                        $64         $54
   $1,435   $1,450    $197 $179 $160 $142 $124 $106                       $95  $85  $75                        $65         $56
   $1,450   $1,465    $200 $182 $164 $146 $127 $109                       $97  $87  $77                        $67         $57
   $1,465   $1,480    $203 $185 $167 $149 $131 $112                       $99  $89  $79                        $69         $59
   $1,480   $1,495    $207 $189 $170 $152 $134 $116                       $101 $91  $81                        $71         $61
   $1,495   $1,510    $210 $192 $174 $155 $137 $119                       $102 $93  $83                        $73         $63
   $1,510   $1,525    $213 $195 $177 $159 $141 $122                       $104 $94  $84                        $74         $65
   $1,525   $1,540    $217 $198 $180 $162 $144 $126                       $107 $96  $86                        $76         $66
   $1,540   $1,555    $220 $202 $184 $165 $147 $129                       $111 $98  $88                        $78         $68

32                                                                                  Publication 15-T (2024)

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Page 33 of 70          Fileid: … tions/p15t/2024/a/xml/cycle05/source        11:51 - 12-Dec-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

                 2024 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier
                                     WEEKLY Payroll Period
If the Wage Amount                          SINGLE Persons
       (line 1a)                          And the number of allowances is:
       is
         But less     0    1    2    3    4    5                      6    7    8                              9         10
At least         than                  The Tentative Withholding Amount is:
$1,555   $1,570       $223 $205 $187 $169 $150 $132                   $114 $100 $90                            $80         $70
$1,570   $1,585       $227 $208 $190 $172 $154 $136                   $117 $102 $92                            $82         $72
$1,585   $1,600       $230 $212 $193 $175 $157 $139                   $121 $103 $93                            $83         $74
$1,600   $1,615       $233 $215 $197 $179 $160 $142                   $124 $106 $95                            $85         $75
$1,615   $1,630       $236 $218 $200 $182 $164 $145                   $127 $109 $97                            $87         $77
$1,630   $1,645       $240 $222 $203 $185 $167 $149                   $131 $112 $99                            $89         $79
$1,645   $1,660       $243 $225 $207 $188 $170 $152                   $134 $116 $101                           $91         $81
$1,660   $1,675       $246 $228 $210 $192 $174 $155                   $137 $119 $102                           $92         $83
$1,675   $1,690       $250 $231 $213 $195 $177 $159                   $140 $122 $104                           $94         $84
$1,690   $1,705       $253 $235 $217 $198 $180 $162                   $144 $126 $107                           $96         $86
$1,705   $1,720       $256 $238 $220 $202 $183 $165                   $147 $129 $111                           $98         $88
$1,720   $1,735       $260 $241 $223 $205 $187 $169                   $150 $132 $114                           $100        $90
$1,735   $1,750       $263 $245 $226 $208 $190 $172                   $154 $135 $117                           $101        $92
$1,750   $1,765       $266 $248 $230 $212 $193 $175                   $157 $139 $121                           $103        $93
$1,765   $1,780       $269 $251 $233 $215 $197 $178                   $160 $142 $124                           $106        $95
$1,780   $1,795       $273 $255 $236 $218 $200 $182                   $164 $145 $127                           $109        $97
$1,795   $1,810       $276 $258 $240 $221 $203 $185                   $167 $149 $130                           $112        $99
$1,810   $1,825       $279 $261 $243 $225 $207 $188                   $170 $152 $134                           $116      $101
$1,825   $1,840       $283 $264 $246 $228 $210 $192                   $173 $155 $137                           $119      $102
$1,840   $1,855       $286 $268 $250 $231 $213 $195                   $177 $159 $140                           $122      $104
$1,855   $1,870       $289 $271 $253 $235 $216 $198                   $180 $162 $144                           $126      $107
$1,870   $1,885       $293 $274 $256 $238 $220 $202                   $183 $165 $147                           $129      $111
$1,885   $1,900       $296 $278 $259 $241 $223 $205                   $187 $168 $150                           $132      $114
$1,900   $1,915       $299 $281 $263 $245 $226 $208                   $190 $172 $154                           $135      $117
$1,915   $1,930       $302 $284 $266 $248 $230 $211                   $193 $175 $157                           $139      $121

Publication 15-T (2024)                                                                                                    33

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Page 34 of 70          Fileid: … tions/p15t/2024/a/xml/cycle05/source           11:51 - 12-Dec-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

                 2024 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier
                                     BIWEEKLY Payroll Period
If the Wage Amount                          MARRIED Persons
       (line 1a)                          And the number of allowances is:
       is
            But less  0    1    2    3    4    5                         6    7    8                           9         10
   At least      than                  The Tentative Withholding Amount is:
       $0        $630   $0   $0   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
   $630          $640   $1   $0   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
   $640          $650   $2   $0   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
   $650          $660   $3   $0   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
   $660          $670   $4   $0   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
   $670          $680   $5   $0   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
   $680          $690   $6   $0   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
   $690          $700   $7   $0   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
   $700          $710   $8   $0   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
   $710          $720   $9   $0   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
   $720          $730 $10    $0   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
   $730          $740 $11    $0   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
   $740          $750 $12    $0   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
   $750          $760 $13    $0   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
   $760          $770 $14    $0   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
   $770          $780 $15    $0   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
   $780          $790 $16    $0   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
   $790          $800 $17    $0   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
   $800          $810 $18    $1   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
   $810          $820 $19    $2   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
   $820          $830 $20    $3   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
   $830          $840 $21    $4   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
   $840          $850 $22    $5   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
   $850          $860 $23    $6   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
   $860          $870 $24    $7   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
   $870          $880 $25    $8   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
   $880          $890 $26    $9   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
   $890          $900 $27  $10    $0   $0   $0                        $0   $0   $0   $0                          $0        $0
   $900          $910 $28  $11    $0   $0   $0                        $0   $0   $0   $0                          $0        $0
   $910          $920 $29  $12    $0   $0   $0                        $0   $0   $0   $0                          $0        $0
   $920          $930 $30  $13    $0   $0   $0                        $0   $0   $0   $0                          $0        $0
   $930          $940 $31  $14    $0   $0   $0                        $0   $0   $0   $0                          $0        $0
   $940          $950 $32  $15    $0   $0   $0                        $0   $0   $0   $0                          $0        $0
   $950          $960 $33  $16    $0   $0   $0                        $0   $0   $0   $0                          $0        $0
   $960          $970 $34  $17    $1   $0   $0                        $0   $0   $0   $0                          $0        $0
   $970          $980 $35  $18    $2   $0   $0                        $0   $0   $0   $0                          $0        $0
   $980          $990 $36  $19    $3   $0   $0                        $0   $0   $0   $0                          $0        $0
   $990     $1,000    $37  $20    $4   $0   $0                        $0   $0   $0   $0                          $0        $0
   $1,000   $1,010    $38  $21    $5   $0   $0                        $0   $0   $0   $0                          $0        $0
   $1,010   $1,020    $39  $22    $6   $0   $0                        $0   $0   $0   $0                          $0        $0
   $1,020   $1,030    $40  $23    $7   $0   $0                        $0   $0   $0   $0                          $0        $0
   $1,030   $1,040    $41  $24    $8   $0   $0                        $0   $0   $0   $0                          $0        $0
   $1,040   $1,050    $42  $25    $9   $0   $0                        $0   $0   $0   $0                          $0        $0
   $1,050   $1,060    $43  $26  $10    $0   $0                        $0   $0   $0   $0                          $0        $0
   $1,060   $1,070    $44  $27  $11    $0   $0                        $0   $0   $0   $0                          $0        $0
   $1,070   $1,080    $45  $28  $12    $0   $0                        $0   $0   $0   $0                          $0        $0
   $1,080   $1,090    $46  $29  $13    $0   $0                        $0   $0   $0   $0                          $0        $0
   $1,090   $1,100    $47  $30  $14    $0   $0                        $0   $0   $0   $0                          $0        $0
   $1,100   $1,110    $48  $31  $15    $0   $0                        $0   $0   $0   $0                          $0        $0
   $1,110   $1,120    $49  $32  $16    $0   $0                        $0   $0   $0   $0                          $0        $0
   $1,120   $1,130    $50  $33  $17    $0   $0                        $0   $0   $0   $0                          $0        $0
   $1,130   $1,140    $51  $34  $18    $1   $0                        $0   $0   $0   $0                          $0        $0

34                                                                                 Publication 15-T (2024)

- 35 -

Page 35 of 70          Fileid: … tions/p15t/2024/a/xml/cycle05/source            11:51 - 12-Dec-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

                 2024 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier
                                     BIWEEKLY Payroll Period
If the Wage Amount                          MARRIED Persons
       (line 1a)                          And the number of allowances is:
       is
         But less     0    1    2    3    4    5                          6    7    8                          9         10
At least         than                  The Tentative Withholding Amount is:
$1,140   $1,150       $52  $35  $19    $2   $0                        $0    $0   $0   $0                         $0        $0
$1,150   $1,160       $53  $36  $20    $3   $0                        $0    $0   $0   $0                         $0        $0
$1,160   $1,170       $54  $37  $21    $4   $0                        $0    $0   $0   $0                         $0        $0
$1,170   $1,180       $55  $38  $22    $5   $0                        $0    $0   $0   $0                         $0        $0
$1,180   $1,190       $56  $39  $23    $6   $0                        $0    $0   $0   $0                         $0        $0
$1,190   $1,200       $57  $40  $24    $7   $0                        $0    $0   $0   $0                         $0        $0
$1,200   $1,210       $58  $41  $25    $8   $0                        $0    $0   $0   $0                         $0        $0
$1,210   $1,220       $59  $42  $26    $9   $0                        $0    $0   $0   $0                         $0        $0
$1,220   $1,230       $60  $43  $27  $10    $0                        $0    $0   $0   $0                         $0        $0
$1,230   $1,240       $61  $44  $28  $11    $0                        $0    $0   $0   $0                         $0        $0
$1,240   $1,250       $62  $45  $29  $12    $0                        $0    $0   $0   $0                         $0        $0
$1,250   $1,260       $63  $46  $30  $13    $0                        $0    $0   $0   $0                         $0        $0
$1,260   $1,270       $64  $47  $31  $14    $0                        $0    $0   $0   $0                         $0        $0
$1,270   $1,280       $65  $48  $32  $15    $0                        $0    $0   $0   $0                         $0        $0
$1,280   $1,290       $66  $49  $33  $16    $0                        $0    $0   $0   $0                         $0        $0
$1,290   $1,300       $67  $50  $34  $17    $1                        $0    $0   $0   $0                         $0        $0
$1,300   $1,310       $68  $51  $35  $18    $2                        $0    $0   $0   $0                         $0        $0
$1,310   $1,320       $69  $52  $36  $19    $3                        $0    $0   $0   $0                         $0        $0
$1,320   $1,330       $70  $53  $37  $20    $4                        $0    $0   $0   $0                         $0        $0
$1,330   $1,340       $71  $54  $38  $21    $5                        $0    $0   $0   $0                         $0        $0
$1,340   $1,350       $72  $55  $39  $22    $6                        $0    $0   $0   $0                         $0        $0
$1,350   $1,360       $73  $56  $40  $23    $7                        $0    $0   $0   $0                         $0        $0
$1,360   $1,370       $74  $57  $41  $24    $8                        $0    $0   $0   $0                         $0        $0
$1,370   $1,380       $75  $58  $42  $25    $9                        $0    $0   $0   $0                         $0        $0
$1,380   $1,390       $76  $59  $43  $26  $10                         $0    $0   $0   $0                         $0        $0
$1,390   $1,400       $77  $60  $44  $27  $11                         $0    $0   $0   $0                         $0        $0
$1,400   $1,410       $78  $61  $45  $28  $12                         $0    $0   $0   $0                         $0        $0
$1,410   $1,420       $79  $62  $46  $29  $13                         $0    $0   $0   $0                         $0        $0
$1,420   $1,430       $80  $63  $47  $30  $14                         $0    $0   $0   $0                         $0        $0
$1,430   $1,440       $81  $64  $48  $31  $15                         $0    $0   $0   $0                         $0        $0
$1,440   $1,450       $82  $65  $49  $32  $16                         $0    $0   $0   $0                         $0        $0
$1,450   $1,460       $83  $66  $50  $33  $17                         $0    $0   $0   $0                         $0        $0
$1,460   $1,470       $84  $67  $51  $34  $18                         $1    $0   $0   $0                         $0        $0
$1,470   $1,480       $85  $68  $52  $35  $19                         $2    $0   $0   $0                         $0        $0
$1,480   $1,490       $86  $69  $53  $36  $20                         $3    $0   $0   $0                         $0        $0
$1,490   $1,500       $87  $70  $54  $37  $21                         $4    $0   $0   $0                         $0        $0
$1,500   $1,510       $88  $71  $55  $38  $22                         $5    $0   $0   $0                         $0        $0
$1,510   $1,520       $89  $72  $56  $39  $23                         $6    $0   $0   $0                         $0        $0
$1,520   $1,570       $92  $75  $59  $42  $26                         $9    $0   $0   $0                         $0        $0
$1,570   $1,620       $98  $80  $64  $47  $31                         $14   $0   $0   $0                         $0        $0
$1,620   $1,670       $104 $85  $69  $52  $36                         $19   $3   $0   $0                         $0        $0
$1,670   $1,720       $110 $90  $74  $57  $41                         $24   $8   $0   $0                         $0        $0
$1,720   $1,770       $116 $96  $79  $62  $46                         $29 $13    $0   $0                         $0        $0
$1,770   $1,820       $122 $102 $84  $67  $51                         $34 $18    $1   $0                         $0        $0
$1,820   $1,870       $128 $108 $89  $72  $56                         $39 $23    $6   $0                         $0        $0
$1,870   $1,920       $134 $114 $95  $77  $61                         $44 $28  $11    $0                         $0        $0
$1,920   $1,970       $140 $120 $101 $82  $66                         $49 $33  $16    $0                         $0        $0
$1,970   $2,020       $146 $126 $107 $87  $71                         $54 $38  $21    $5                         $0        $0
$2,020   $2,070       $152 $132 $113 $93  $76                         $59 $43  $26  $10                          $0        $0
$2,070   $2,120       $158 $138 $119 $99  $81                         $64 $48  $31  $15                          $0        $0
$2,120   $2,170       $164 $144 $125 $105 $86                         $69 $53  $36  $20                          $3        $0
$2,170   $2,220       $170 $150 $131 $111 $91                         $74 $58  $41  $25                          $8        $0

Publication 15-T (2024)                                                                                                    35

- 36 -

Page 36 of 70          Fileid: … tions/p15t/2024/a/xml/cycle05/source            11:51 - 12-Dec-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

                 2024 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier
                                     BIWEEKLY Payroll Period
If the Wage Amount                          MARRIED Persons
       (line 1a)                          And the number of allowances is:
       is
            But less  0    1    2    3    4    5                          6    7    8                          9         10
   At least      than                  The Tentative Withholding Amount is:
   $2,220   $2,270    $176 $156 $137 $117 $97                         $79 $63  $46  $30                        $13         $0
   $2,270   $2,320    $182 $162 $143 $123 $103                        $84 $68  $51  $35                        $18         $1
   $2,320   $2,370    $188 $168 $149 $129 $109                        $89 $73  $56  $40                        $23         $6
   $2,370   $2,420    $194 $174 $155 $135 $115                        $95 $78  $61  $45                        $28         $11
   $2,420   $2,470    $200 $180 $161 $141 $121 $101                       $83  $66  $50                        $33         $16
   $2,470   $2,520    $206 $186 $167 $147 $127 $107                       $88  $71  $55                        $38         $21
   $2,520   $2,570    $212 $192 $173 $153 $133 $113                       $93  $76  $60                        $43         $26
   $2,570   $2,620    $218 $198 $179 $159 $139 $119                       $99  $81  $65                        $48         $31
   $2,620   $2,670    $224 $204 $185 $165 $145 $125                       $105 $86  $70                        $53         $36
   $2,670   $2,720    $230 $210 $191 $171 $151 $131                       $111 $91  $75                        $58         $41
   $2,720   $2,770    $236 $216 $197 $177 $157 $137                       $117 $97  $80                        $63         $46
   $2,770   $2,820    $242 $222 $203 $183 $163 $143                       $123 $103 $85                        $68         $51
   $2,820   $2,870    $248 $228 $209 $189 $169 $149                       $129 $109 $90                        $73         $56
   $2,870   $2,920    $254 $234 $215 $195 $175 $155                       $135 $115 $96                        $78         $61
   $2,920   $2,970    $260 $240 $221 $201 $181 $161                       $141 $121 $102                       $83         $66
   $2,970   $3,020    $266 $246 $227 $207 $187 $167                       $147 $127 $108                       $88         $71
   $3,020   $3,070    $272 $252 $233 $213 $193 $173                       $153 $133 $114                       $94         $76
   $3,070   $3,120    $278 $258 $239 $219 $199 $179                       $159 $139 $120                       $100        $81
   $3,120   $3,170    $284 $264 $245 $225 $205 $185                       $165 $145 $126                       $106        $86
   $3,170   $3,220    $290 $270 $251 $231 $211 $191                       $171 $151 $132                       $112        $92
   $3,220   $3,270    $296 $276 $257 $237 $217 $197                       $177 $157 $138                       $118        $98
   $3,270   $3,320    $302 $282 $263 $243 $223 $203                       $183 $163 $144                       $124      $104
   $3,320   $3,370    $308 $288 $269 $249 $229 $209                       $189 $169 $150                       $130      $110
   $3,370   $3,420    $314 $294 $275 $255 $235 $215                       $195 $175 $156                       $136      $116
   $3,420   $3,470    $320 $300 $281 $261 $241 $221                       $201 $181 $162                       $142      $122
   $3,470   $3,520    $326 $306 $287 $267 $247 $227                       $207 $187 $168                       $148      $128
   $3,520   $3,570    $332 $312 $293 $273 $253 $233                       $213 $193 $174                       $154      $134
   $3,570   $3,620    $338 $318 $299 $279 $259 $239                       $219 $199 $180                       $160      $140
   $3,620   $3,670    $344 $324 $305 $285 $265 $245                       $225 $205 $186                       $166      $146
   $3,670   $3,720    $350 $330 $311 $291 $271 $251                       $231 $211 $192                       $172      $152
   $3,720   $3,770    $356 $336 $317 $297 $277 $257                       $237 $217 $198                       $178      $158
   $3,770   $3,820    $362 $342 $323 $303 $283 $263                       $243 $223 $204                       $184      $164
   $3,820   $3,870    $368 $348 $329 $309 $289 $269                       $249 $229 $210                       $190      $170

36                                                                                  Publication 15-T (2024)

- 37 -

Page 37 of 70          Fileid: … tions/p15t/2024/a/xml/cycle05/source           11:51 - 12-Dec-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

                 2024 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier
                                     BIWEEKLY Payroll Period
If the Wage Amount                          SINGLE Persons
       (line 1a)                          And the number of allowances is:
       is
          But less    0    1    2    3    4    5                         6    7    8                           9         10
At least         than                  The Tentative Withholding Amount is:
       $0        $235   $0   $0   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
$235             $245   $1   $0   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
$245             $255   $2   $0   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
$255             $265   $3   $0   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
$265             $275   $4   $0   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
$275             $285   $5   $0   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
$285             $295   $6   $0   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
$295             $305   $7   $0   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
$305             $315   $8   $0   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
$315             $325   $9   $0   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
$325             $335 $10    $0   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
$335             $345 $11    $0   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
$345             $355 $12    $0   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
$355             $365 $13    $0   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
$365             $375 $14    $0   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
$375             $385 $15    $0   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
$385             $395 $16    $0   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
$395             $405 $17    $0   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
$405             $415 $18    $1   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
$415             $425 $19    $2   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
$425             $435 $20    $3   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
$435             $445 $21    $4   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
$445             $455 $22    $5   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
$455             $465 $23    $6   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
$465             $475 $24    $7   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
$475             $485 $25    $8   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
$485             $495 $26    $9   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
$495             $505 $27  $10    $0   $0   $0                        $0   $0   $0   $0                          $0        $0
$505             $515 $28  $11    $0   $0   $0                        $0   $0   $0   $0                          $0        $0
$515             $525 $29  $12    $0   $0   $0                        $0   $0   $0   $0                          $0        $0
$525             $535 $30  $13    $0   $0   $0                        $0   $0   $0   $0                          $0        $0
$535             $545 $31  $14    $0   $0   $0                        $0   $0   $0   $0                          $0        $0
$545             $555 $32  $15    $0   $0   $0                        $0   $0   $0   $0                          $0        $0
$555             $565 $33  $16    $0   $0   $0                        $0   $0   $0   $0                          $0        $0
$565             $575 $34  $17    $1   $0   $0                        $0   $0   $0   $0                          $0        $0
$575             $585 $35  $18    $2   $0   $0                        $0   $0   $0   $0                          $0        $0
$585             $595 $36  $19    $3   $0   $0                        $0   $0   $0   $0                          $0        $0
$595             $605 $37  $20    $4   $0   $0                        $0   $0   $0   $0                          $0        $0
$605             $615 $38  $21    $5   $0   $0                        $0   $0   $0   $0                          $0        $0
$615             $625 $39  $22    $6   $0   $0                        $0   $0   $0   $0                          $0        $0
$625             $635 $40  $23    $7   $0   $0                        $0   $0   $0   $0                          $0        $0
$635             $645 $41  $24    $8   $0   $0                        $0   $0   $0   $0                          $0        $0
$645             $655 $42  $25    $9   $0   $0                        $0   $0   $0   $0                          $0        $0
$655             $665 $43  $26  $10    $0   $0                        $0   $0   $0   $0                          $0        $0
$665             $675 $44  $27  $11    $0   $0                        $0   $0   $0   $0                          $0        $0
$675             $685 $45  $28  $12    $0   $0                        $0   $0   $0   $0                          $0        $0
$685             $715 $47  $30  $14    $0   $0                        $0   $0   $0   $0                          $0        $0
$715             $745 $51  $33  $17    $0   $0                        $0   $0   $0   $0                          $0        $0
$745             $775 $55  $36  $20    $3   $0                        $0   $0   $0   $0                          $0        $0
$775             $805 $58  $39  $23    $6   $0                        $0   $0   $0   $0                          $0        $0
$805             $835 $62  $42  $26    $9   $0                        $0   $0   $0   $0                          $0        $0
$835             $865 $65  $46  $29  $12    $0                        $0   $0   $0   $0                          $0        $0

Publication 15-T (2024)                                                                                                    37

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Page 38 of 70          Fileid: … tions/p15t/2024/a/xml/cycle05/source            11:51 - 12-Dec-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

                 2024 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier
                                     BIWEEKLY Payroll Period
If the Wage Amount                          SINGLE Persons
       (line 1a)                          And the number of allowances is:
       is
            But less  0    1    2    3    4    5                          6    7    8                          9         10
   At least      than                  The Tentative Withholding Amount is:
   $865          $895 $69  $49  $32  $15    $0                        $0    $0   $0   $0                         $0        $0
   $895          $925 $73  $53  $35  $18    $2                        $0    $0   $0   $0                         $0        $0
   $925          $955 $76  $56  $38  $21    $5                        $0    $0   $0   $0                         $0        $0
   $955          $985 $80  $60  $41  $24    $8                        $0    $0   $0   $0                         $0        $0
   $985     $1,015    $83  $64  $44  $27  $11                         $0    $0   $0   $0                         $0        $0
   $1,015   $1,045    $87  $67  $47  $30  $14                         $0    $0   $0   $0                         $0        $0
   $1,045   $1,075    $91  $71  $51  $33  $17                         $0    $0   $0   $0                         $0        $0
   $1,075   $1,105    $94  $74  $54  $36  $20                         $3    $0   $0   $0                         $0        $0
   $1,105   $1,135    $98  $78  $58  $39  $23                         $6    $0   $0   $0                         $0        $0
   $1,135   $1,165    $101 $82  $62  $42  $26                         $9    $0   $0   $0                         $0        $0
   $1,165   $1,195    $105 $85  $65  $45  $29                         $12   $0   $0   $0                         $0        $0
   $1,195   $1,225    $109 $89  $69  $49  $32                         $15   $0   $0   $0                         $0        $0
   $1,225   $1,255    $112 $92  $72  $53  $35                         $18   $2   $0   $0                         $0        $0
   $1,255   $1,285    $116 $96  $76  $56  $38                         $21   $5   $0   $0                         $0        $0
   $1,285   $1,315    $119 $100 $80  $60  $41                         $24   $8   $0   $0                         $0        $0
   $1,315   $1,345    $123 $103 $83  $63  $44                         $27 $11    $0   $0                         $0        $0
   $1,345   $1,375    $127 $107 $87  $67  $47                         $30 $14    $0   $0                         $0        $0
   $1,375   $1,405    $130 $110 $90  $71  $51                         $33 $17    $0   $0                         $0        $0
   $1,405   $1,435    $134 $114 $94  $74  $54                         $36 $20    $3   $0                         $0        $0
   $1,435   $1,465    $137 $118 $98  $78  $58                         $39 $23    $6   $0                         $0        $0
   $1,465   $1,495    $141 $121 $101 $81  $62                         $42 $26    $9   $0                         $0        $0
   $1,495   $1,525    $145 $125 $105 $85  $65                         $45 $29  $12    $0                         $0        $0
   $1,525   $1,555    $148 $128 $108 $89  $69                         $49 $32  $15    $0                         $0        $0
   $1,555   $1,585    $152 $132 $112 $92  $72                         $53 $35  $18    $2                         $0        $0
   $1,585   $1,615    $155 $136 $116 $96  $76                         $56 $38  $21    $5                         $0        $0
   $1,615   $1,645    $159 $139 $119 $99  $80                         $60 $41  $24    $8                         $0        $0
   $1,645   $1,675    $163 $143 $123 $103 $83                         $63 $44  $27  $11                          $0        $0
   $1,675   $1,705    $166 $146 $126 $107 $87                         $67 $47  $30  $14                          $0        $0
   $1,705   $1,735    $170 $150 $130 $110 $90                         $71 $51  $33  $17                          $0        $0
   $1,735   $1,765    $173 $154 $134 $114 $94                         $74 $54  $36  $20                          $3        $0
   $1,765   $1,795    $177 $157 $137 $117 $98                         $78 $58  $39  $23                          $6        $0
   $1,795   $1,825    $181 $161 $141 $121 $101                        $81 $62  $42  $26                          $9        $0
   $1,825   $1,855    $184 $164 $144 $125 $105                        $85 $65  $45  $29                        $12         $0
   $1,855   $1,885    $188 $168 $148 $128 $108                        $89 $69  $49  $32                        $15         $0
   $1,885   $1,915    $191 $172 $152 $132 $112                        $92 $72  $52  $35                        $18         $2
   $1,915   $1,945    $195 $175 $155 $135 $116                        $96 $76  $56  $38                        $21         $5
   $1,945   $1,975    $199 $179 $159 $139 $119                        $99 $80  $60  $41                        $24         $8
   $1,975   $2,005    $202 $182 $162 $143 $123 $103                       $83  $63  $44                        $27         $11
   $2,005   $2,035    $206 $186 $166 $146 $126 $107                       $87  $67  $47                        $30         $14
   $2,035   $2,065    $210 $190 $170 $150 $130 $110                       $90  $70  $51                        $33         $17
   $2,065   $2,115    $219 $194 $174 $155 $135 $115                       $95  $75  $55                        $37         $21
   $2,115   $2,165    $230 $200 $180 $161 $141 $121                       $101 $81  $61                        $42         $26
   $2,165   $2,215    $241 $206 $186 $167 $147 $127                       $107 $87  $67                        $48         $31
   $2,215   $2,265    $252 $215 $192 $173 $153 $133                       $113 $93  $73                        $54         $36
   $2,265   $2,315    $263 $226 $198 $179 $159 $139                       $119 $99  $79                        $60         $41
   $2,315   $2,365    $274 $237 $204 $185 $165 $145                       $125 $105 $85                        $66         $46
   $2,365   $2,415    $285 $248 $212 $191 $171 $151                       $131 $111 $91                        $72         $52
   $2,415   $2,465    $296 $259 $223 $197 $177 $157                       $137 $117 $97                        $78         $58
   $2,465   $2,515    $307 $270 $234 $203 $183 $163                       $143 $123 $103                       $84         $64
   $2,515   $2,565    $318 $281 $245 $209 $189 $169                       $149 $129 $109                       $90         $70
   $2,565   $2,615    $329 $292 $256 $220 $195 $175                       $155 $135 $115                       $96         $76
   $2,615   $2,665    $340 $303 $267 $231 $201 $181                       $161 $141 $121                       $102        $82

38                                                                                  Publication 15-T (2024)

- 39 -

Page 39 of 70          Fileid: … tions/p15t/2024/a/xml/cycle05/source        11:51 - 12-Dec-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

                 2024 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier
                                     BIWEEKLY Payroll Period
If the Wage Amount                          SINGLE Persons
       (line 1a)                          And the number of allowances is:
       is
         But less     0    1    2    3    4    5                      6    7    8                              9         10
At least         than                  The Tentative Withholding Amount is:
$2,665   $2,715       $351 $314 $278 $242 $207 $187                   $167 $147 $127                           $108        $88
$2,715   $2,765       $362 $325 $289 $253 $216 $193                   $173 $153 $133                           $114        $94
$2,765   $2,815       $373 $336 $300 $264 $227 $199                   $179 $159 $139                           $120      $100
$2,815   $2,865       $384 $347 $311 $275 $238 $205                   $185 $165 $145                           $126      $106
$2,865   $2,915       $395 $358 $322 $286 $249 $213                   $191 $171 $151                           $132      $112
$2,915   $2,965       $406 $369 $333 $297 $260 $224                   $197 $177 $157                           $138      $118
$2,965   $3,015       $417 $380 $344 $308 $271 $235                   $203 $183 $163                           $144      $124
$3,015   $3,065       $428 $391 $355 $319 $282 $246                   $209 $189 $169                           $150      $130
$3,065   $3,115       $439 $402 $366 $330 $293 $257                   $220 $195 $175                           $156      $136
$3,115   $3,165       $450 $413 $377 $341 $304 $268                   $231 $201 $181                           $162      $142
$3,165   $3,215       $461 $424 $388 $352 $315 $279                   $242 $207 $187                           $168      $148
$3,215   $3,265       $472 $435 $399 $363 $326 $290                   $253 $217 $193                           $174      $154
$3,265   $3,315       $483 $446 $410 $374 $337 $301                   $264 $228 $199                           $180      $160
$3,315   $3,365       $494 $457 $421 $385 $348 $312                   $275 $239 $205                           $186      $166
$3,365   $3,415       $505 $468 $432 $396 $359 $323                   $286 $250 $214                           $192      $172
$3,415   $3,465       $516 $479 $443 $407 $370 $334                   $297 $261 $225                           $198      $178
$3,465   $3,515       $527 $490 $454 $418 $381 $345                   $308 $272 $236                           $204      $184
$3,515   $3,565       $538 $501 $465 $429 $392 $356                   $319 $283 $247                           $210      $190
$3,565   $3,615       $549 $512 $476 $440 $403 $367                   $330 $294 $258                           $221      $196
$3,615   $3,665       $560 $523 $487 $451 $414 $378                   $341 $305 $269                           $232      $202
$3,665   $3,715       $571 $534 $498 $462 $425 $389                   $352 $316 $280                           $243      $208
$3,715   $3,765       $582 $545 $509 $473 $436 $400                   $363 $327 $291                           $254      $218
$3,765   $3,815       $593 $556 $520 $484 $447 $411                   $374 $338 $302                           $265      $229
$3,815   $3,865       $604 $567 $531 $495 $458 $422                   $385 $349 $313                           $276      $240

Publication 15-T (2024)                                                                                                    39

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

                 2024 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier
                                     SEMIMONTHLY Payroll Period
If the Wage Amount                          MARRIED Persons
       (line 1a)                          And the number of allowances is:
       is
            But less  0    1    2    3    4    5                         6    7    8                           9         10
   At least      than                  The Tentative Withholding Amount is:
       $0        $680   $0   $0   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
   $680          $690   $1   $0   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
   $690          $700   $2   $0   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
   $700          $710   $3   $0   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
   $710          $720   $4   $0   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
   $720          $730   $5   $0   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
   $730          $740   $6   $0   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
   $740          $750   $7   $0   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
   $750          $760   $8   $0   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
   $760          $770   $9   $0   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
   $770          $780 $10    $0   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
   $780          $790 $11    $0   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
   $790          $800 $12    $0   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
   $800          $810 $13    $0   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
   $810          $820 $14    $0   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
   $820          $830 $15    $0   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
   $830          $840 $16    $0   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
   $840          $850 $17    $0   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
   $850          $860 $18    $0   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
   $860          $870 $19    $1   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
   $870          $880 $20    $2   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
   $880          $890 $21    $3   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
   $890          $900 $22    $4   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
   $900          $910 $23    $5   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
   $910          $920 $24    $6   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
   $920          $930 $25    $7   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
   $930          $940 $26    $8   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
   $940          $950 $27    $9   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
   $950          $960 $28  $10    $0   $0   $0                        $0   $0   $0   $0                          $0        $0
   $960          $970 $29  $11    $0   $0   $0                        $0   $0   $0   $0                          $0        $0
   $970          $980 $30  $12    $0   $0   $0                        $0   $0   $0   $0                          $0        $0
   $980          $990 $31  $13    $0   $0   $0                        $0   $0   $0   $0                          $0        $0
   $990     $1,000    $32  $14    $0   $0   $0                        $0   $0   $0   $0                          $0        $0
   $1,000   $1,010    $33  $15    $0   $0   $0                        $0   $0   $0   $0                          $0        $0
   $1,010   $1,020    $34  $16    $0   $0   $0                        $0   $0   $0   $0                          $0        $0
   $1,020   $1,030    $35  $17    $0   $0   $0                        $0   $0   $0   $0                          $0        $0
   $1,030   $1,040    $36  $18    $0   $0   $0                        $0   $0   $0   $0                          $0        $0
   $1,040   $1,050    $37  $19    $1   $0   $0                        $0   $0   $0   $0                          $0        $0
   $1,050   $1,060    $38  $20    $2   $0   $0                        $0   $0   $0   $0                          $0        $0
   $1,060   $1,070    $39  $21    $3   $0   $0                        $0   $0   $0   $0                          $0        $0
   $1,070   $1,080    $40  $22    $4   $0   $0                        $0   $0   $0   $0                          $0        $0
   $1,080   $1,090    $41  $23    $5   $0   $0                        $0   $0   $0   $0                          $0        $0
   $1,090   $1,100    $42  $24    $6   $0   $0                        $0   $0   $0   $0                          $0        $0
   $1,100   $1,110    $43  $25    $7   $0   $0                        $0   $0   $0   $0                          $0        $0
   $1,110   $1,120    $44  $26    $8   $0   $0                        $0   $0   $0   $0                          $0        $0
   $1,120   $1,130    $45  $27    $9   $0   $0                        $0   $0   $0   $0                          $0        $0
   $1,130   $1,140    $46  $28  $10    $0   $0                        $0   $0   $0   $0                          $0        $0
   $1,140   $1,150    $47  $29  $11    $0   $0                        $0   $0   $0   $0                          $0        $0
   $1,150   $1,160    $48  $30  $12    $0   $0                        $0   $0   $0   $0                          $0        $0
   $1,160   $1,170    $49  $31  $13    $0   $0                        $0   $0   $0   $0                          $0        $0
   $1,170   $1,180    $50  $32  $14    $0   $0                        $0   $0   $0   $0                          $0        $0
   $1,180   $1,190    $51  $33  $15    $0   $0                        $0   $0   $0   $0                          $0        $0

40                                                                                 Publication 15-T (2024)

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Page 41 of 70          Fileid: … tions/p15t/2024/a/xml/cycle05/source            11:51 - 12-Dec-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

                 2024 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier
                                    SEMIMONTHLY Payroll Period
If the Wage Amount                         MARRIED Persons
       (line 1a)                         And the number of allowances is:
       is
         But less     0    1    2   3    4    5                           6    7    8                          9         10
At least         than                 The Tentative Withholding Amount is:
$1,190   $1,200       $52  $34  $16   $0   $0                         $0    $0   $0   $0                         $0        $0
$1,200   $1,210       $53  $35  $17   $0   $0                         $0    $0   $0   $0                         $0        $0
$1,210   $1,220       $54  $36  $18   $0   $0                         $0    $0   $0   $0                         $0        $0
$1,220   $1,230       $55  $37  $19   $1   $0                         $0    $0   $0   $0                         $0        $0
$1,230   $1,240       $56  $38  $20   $2   $0                         $0    $0   $0   $0                         $0        $0
$1,240   $1,250       $57  $39  $21   $3   $0                         $0    $0   $0   $0                         $0        $0
$1,250   $1,260       $58  $40  $22   $4   $0                         $0    $0   $0   $0                         $0        $0
$1,260   $1,270       $59  $41  $23   $5   $0                         $0    $0   $0   $0                         $0        $0
$1,270   $1,280       $60  $42  $24   $6   $0                         $0    $0   $0   $0                         $0        $0
$1,280   $1,290       $61  $43  $25   $7   $0                         $0    $0   $0   $0                         $0        $0
$1,290   $1,300       $62  $44  $26   $8   $0                         $0    $0   $0   $0                         $0        $0
$1,300   $1,310       $63  $45  $27   $9   $0                         $0    $0   $0   $0                         $0        $0
$1,310   $1,320       $64  $46  $28 $10    $0                         $0    $0   $0   $0                         $0        $0
$1,320   $1,330       $65  $47  $29 $11    $0                         $0    $0   $0   $0                         $0        $0
$1,330   $1,340       $66  $48  $30 $12    $0                         $0    $0   $0   $0                         $0        $0
$1,340   $1,350       $67  $49  $31 $13    $0                         $0    $0   $0   $0                         $0        $0
$1,350   $1,360       $68  $50  $32 $14    $0                         $0    $0   $0   $0                         $0        $0
$1,360   $1,370       $69  $51  $33 $15    $0                         $0    $0   $0   $0                         $0        $0
$1,370   $1,380       $70  $52  $34 $16    $0                         $0    $0   $0   $0                         $0        $0
$1,380   $1,390       $71  $53  $35 $17    $0                         $0    $0   $0   $0                         $0        $0
$1,390   $1,400       $72  $54  $36 $18    $0                         $0    $0   $0   $0                         $0        $0
$1,400   $1,410       $73  $55  $37 $19    $1                         $0    $0   $0   $0                         $0        $0
$1,410   $1,420       $74  $56  $38 $20    $2                         $0    $0   $0   $0                         $0        $0
$1,420   $1,430       $75  $57  $39 $21    $3                         $0    $0   $0   $0                         $0        $0
$1,430   $1,440       $76  $58  $40 $22    $4                         $0    $0   $0   $0                         $0        $0
$1,440   $1,450       $77  $59  $41 $23    $5                         $0    $0   $0   $0                         $0        $0
$1,450   $1,460       $78  $60  $42 $24    $6                         $0    $0   $0   $0                         $0        $0
$1,460   $1,470       $79  $61  $43 $25    $7                         $0    $0   $0   $0                         $0        $0
$1,470   $1,480       $80  $62  $44 $26    $8                         $0    $0   $0   $0                         $0        $0
$1,480   $1,490       $81  $63  $45 $27    $9                         $0    $0   $0   $0                         $0        $0
$1,490   $1,500       $82  $64  $46 $28  $10                          $0    $0   $0   $0                         $0        $0
$1,500   $1,510       $83  $65  $47 $29  $11                          $0    $0   $0   $0                         $0        $0
$1,510   $1,520       $84  $66  $48 $30  $12                          $0    $0   $0   $0                         $0        $0
$1,520   $1,530       $85  $67  $49 $31  $13                          $0    $0   $0   $0                         $0        $0
$1,530   $1,540       $86  $68  $50 $32  $14                          $0    $0   $0   $0                         $0        $0
$1,540   $1,550       $87  $69  $51 $33  $15                          $0    $0   $0   $0                         $0        $0
$1,550   $1,560       $88  $70  $52 $34  $16                          $0    $0   $0   $0                         $0        $0
$1,560   $1,570       $89  $71  $53 $35  $17                          $0    $0   $0   $0                         $0        $0
$1,570   $1,580       $90  $72  $54 $36  $18                          $0    $0   $0   $0                         $0        $0
$1,580   $1,590       $91  $73  $55 $37  $19                          $1    $0   $0   $0                         $0        $0
$1,590   $1,600       $92  $74  $56 $38  $20                          $2    $0   $0   $0                         $0        $0
$1,600   $1,610       $93  $75  $57 $39  $21                          $3    $0   $0   $0                         $0        $0
$1,610   $1,620       $94  $76  $58 $40  $22                          $4    $0   $0   $0                         $0        $0
$1,620   $1,630       $95  $77  $59 $41  $23                          $5    $0   $0   $0                         $0        $0
$1,630   $1,640       $96  $78  $60 $42  $24                          $6    $0   $0   $0                         $0        $0
$1,640   $1,650       $97  $79  $61 $43  $25                          $7    $0   $0   $0                         $0        $0
$1,650   $1,700       $100 $82  $64 $46  $28                          $10   $0   $0   $0                         $0        $0
$1,700   $1,750       $106 $87  $69 $51  $33                          $15   $0   $0   $0                         $0        $0
$1,750   $1,800       $112 $92  $74 $56  $38                          $20   $2   $0   $0                         $0        $0
$1,800   $1,850       $118 $97  $79 $61  $43                          $25   $7   $0   $0                         $0        $0
$1,850   $1,900       $124 $103 $84 $66  $48                          $30 $12    $0   $0                         $0        $0
$1,900   $1,950       $130 $109 $89 $71  $53                          $35 $17    $0   $0                         $0        $0

Publication 15-T (2024)                                                                                                    41

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Page 42 of 70          Fileid: … tions/p15t/2024/a/xml/cycle05/source            11:51 - 12-Dec-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

                 2024 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier
                                     SEMIMONTHLY Payroll Period
If the Wage Amount                          MARRIED Persons
       (line 1a)                          And the number of allowances is:
       is
            But less  0    1    2    3    4    5                          6    7    8                          9         10
   At least      than                  The Tentative Withholding Amount is:
   $1,950   $2,000    $136 $115 $94  $76  $58                         $40 $22    $4   $0                         $0        $0
   $2,000   $2,050    $142 $121 $99  $81  $63                         $45 $27    $9   $0                         $0        $0
   $2,050   $2,100    $148 $127 $105 $86  $68                         $50 $32  $14    $0                         $0        $0
   $2,100   $2,150    $154 $133 $111 $91  $73                         $55 $37  $19    $1                         $0        $0
   $2,150   $2,200    $160 $139 $117 $96  $78                         $60 $42  $24    $6                         $0        $0
   $2,200   $2,250    $166 $145 $123 $102 $83                         $65 $47  $29  $11                          $0        $0
   $2,250   $2,300    $172 $151 $129 $108 $88                         $70 $52  $34  $16                          $0        $0
   $2,300   $2,350    $178 $157 $135 $114 $93                         $75 $57  $39  $21                          $3        $0
   $2,350   $2,400    $184 $163 $141 $120 $98                         $80 $62  $44  $26                          $8        $0
   $2,400   $2,450    $190 $169 $147 $126 $104                        $85 $67  $49  $31                        $13         $0
   $2,450   $2,500    $196 $175 $153 $132 $110                        $90 $72  $54  $36                        $18         $0
   $2,500   $2,550    $202 $181 $159 $138 $116                        $95 $77  $59  $41                        $23         $5
   $2,550   $2,600    $208 $187 $165 $144 $122 $101                       $82  $64  $46                        $28         $10
   $2,600   $2,650    $214 $193 $171 $150 $128 $107                       $87  $69  $51                        $33         $15
   $2,650   $2,700    $220 $199 $177 $156 $134 $113                       $92  $74  $56                        $38         $20
   $2,700   $2,750    $226 $205 $183 $162 $140 $119                       $97  $79  $61                        $43         $25
   $2,750   $2,800    $232 $211 $189 $168 $146 $125                       $103 $84  $66                        $48         $30
   $2,800   $2,850    $238 $217 $195 $174 $152 $131                       $109 $89  $71                        $53         $35
   $2,850   $2,900    $244 $223 $201 $180 $158 $137                       $115 $94  $76                        $58         $40
   $2,900   $2,950    $250 $229 $207 $186 $164 $143                       $121 $100 $81                        $63         $45
   $2,950   $3,000    $256 $235 $213 $192 $170 $149                       $127 $106 $86                        $68         $50
   $3,000   $3,050    $262 $241 $219 $198 $176 $155                       $133 $112 $91                        $73         $55
   $3,050   $3,100    $268 $247 $225 $204 $182 $161                       $139 $118 $96                        $78         $60
   $3,100   $3,150    $274 $253 $231 $210 $188 $167                       $145 $124 $102                       $83         $65
   $3,150   $3,200    $280 $259 $237 $216 $194 $173                       $151 $130 $108                       $88         $70
   $3,200   $3,250    $286 $265 $243 $222 $200 $179                       $157 $136 $114                       $93         $75
   $3,250   $3,300    $292 $271 $249 $228 $206 $185                       $163 $142 $120                       $99         $80
   $3,300   $3,350    $298 $277 $255 $234 $212 $191                       $169 $148 $126                       $105        $85
   $3,350   $3,400    $304 $283 $261 $240 $218 $197                       $175 $154 $132                       $111        $90
   $3,400   $3,450    $310 $289 $267 $246 $224 $203                       $181 $160 $138                       $117        $95
   $3,450   $3,500    $316 $295 $273 $252 $230 $209                       $187 $166 $144                       $123      $101
   $3,500   $3,550    $322 $301 $279 $258 $236 $215                       $193 $172 $150                       $129      $107
   $3,550   $3,600    $328 $307 $285 $264 $242 $221                       $199 $178 $156                       $135      $113
   $3,600   $3,650    $334 $313 $291 $270 $248 $227                       $205 $184 $162                       $141      $119
   $3,650   $3,700    $340 $319 $297 $276 $254 $233                       $211 $190 $168                       $147      $125
   $3,700   $3,750    $346 $325 $303 $282 $260 $239                       $217 $196 $174                       $153      $131
   $3,750   $3,800    $352 $331 $309 $288 $266 $245                       $223 $202 $180                       $159      $137
   $3,800   $3,850    $358 $337 $315 $294 $272 $251                       $229 $208 $186                       $165      $143
   $3,850   $3,900    $364 $343 $321 $300 $278 $257                       $235 $214 $192                       $171      $149
   $3,900   $3,950    $370 $349 $327 $306 $284 $263                       $241 $220 $198                       $177      $155
   $3,950   $4,000    $376 $355 $333 $312 $290 $269                       $247 $226 $204                       $183      $161
   $4,000   $4,050    $382 $361 $339 $318 $296 $275                       $253 $232 $210                       $189      $167
   $4,050   $4,100    $388 $367 $345 $324 $302 $281                       $259 $238 $216                       $195      $173
   $4,100   $4,150    $394 $373 $351 $330 $308 $287                       $265 $244 $222                       $201      $179
   $4,150   $4,200    $400 $379 $357 $336 $314 $293                       $271 $250 $228                       $207      $185

42                                                                                  Publication 15-T (2024)

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Page 43 of 70          Fileid: … tions/p15t/2024/a/xml/cycle05/source           11:51 - 12-Dec-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

                 2024 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier
                                     SEMIMONTHLY Payroll Period
If the Wage Amount                          SINGLE Persons
       (line 1a)                          And the number of allowances is:
       is
          But less    0    1    2    3    4    5                         6    7    8                           9         10
At least         than                  The Tentative Withholding Amount is:
       $0        $250   $0   $0   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
$250             $260   $1   $0   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
$260             $270   $2   $0   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
$270             $280   $3   $0   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
$280             $290   $4   $0   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
$290             $300   $5   $0   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
$300             $310   $6   $0   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
$310             $320   $7   $0   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
$320             $330   $8   $0   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
$330             $340   $9   $0   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
$340             $350 $10    $0   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
$350             $360 $11    $0   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
$360             $370 $12    $0   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
$370             $380 $13    $0   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
$380             $390 $14    $0   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
$390             $400 $15    $0   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
$400             $410 $16    $0   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
$410             $420 $17    $0   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
$420             $430 $18    $0   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
$430             $440 $19    $1   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
$440             $450 $20    $2   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
$450             $460 $21    $3   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
$460             $470 $22    $4   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
$470             $480 $23    $5   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
$480             $490 $24    $6   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
$490             $500 $25    $7   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
$500             $510 $26    $8   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
$510             $520 $27    $9   $0   $0   $0                        $0   $0   $0   $0                          $0        $0
$520             $530 $28  $10    $0   $0   $0                        $0   $0   $0   $0                          $0        $0
$530             $540 $29  $11    $0   $0   $0                        $0   $0   $0   $0                          $0        $0
$540             $550 $30  $12    $0   $0   $0                        $0   $0   $0   $0                          $0        $0
$550             $560 $31  $13    $0   $0   $0                        $0   $0   $0   $0                          $0        $0
$560             $570 $32  $14    $0   $0   $0                        $0   $0   $0   $0                          $0        $0
$570             $580 $33  $15    $0   $0   $0                        $0   $0   $0   $0                          $0        $0
$580             $590 $34  $16    $0   $0   $0                        $0   $0   $0   $0                          $0        $0
$590             $600 $35  $17    $0   $0   $0                        $0   $0   $0   $0                          $0        $0
$600             $610 $36  $18    $0   $0   $0                        $0   $0   $0   $0                          $0        $0
$610             $620 $37  $19    $1   $0   $0                        $0   $0   $0   $0                          $0        $0
$620             $630 $38  $20    $2   $0   $0                        $0   $0   $0   $0                          $0        $0
$630             $640 $39  $21    $3   $0   $0                        $0   $0   $0   $0                          $0        $0
$640             $650 $40  $22    $4   $0   $0                        $0   $0   $0   $0                          $0        $0
$650             $660 $41  $23    $5   $0   $0                        $0   $0   $0   $0                          $0        $0
$660             $670 $42  $24    $6   $0   $0                        $0   $0   $0   $0                          $0        $0
$670             $680 $43  $25    $7   $0   $0                        $0   $0   $0   $0                          $0        $0
$680             $690 $44  $26    $8   $0   $0                        $0   $0   $0   $0                          $0        $0
$690             $700 $45  $27    $9   $0   $0                        $0   $0   $0   $0                          $0        $0
$700             $710 $46  $28  $10    $0   $0                        $0   $0   $0   $0                          $0        $0
$710             $720 $47  $29  $11    $0   $0                        $0   $0   $0   $0                          $0        $0
$720             $730 $48  $30  $12    $0   $0                        $0   $0   $0   $0                          $0        $0
$730             $780 $51  $33  $15    $0   $0                        $0   $0   $0   $0                          $0        $0
$780             $830 $57  $38  $20    $2   $0                        $0   $0   $0   $0                          $0        $0
$830             $880 $63  $43  $25    $7   $0                        $0   $0   $0   $0                          $0        $0

Publication 15-T (2024)                                                                                                    43

- 44 -

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

                 2024 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier
                                     SEMIMONTHLY Payroll Period
If the Wage Amount                          SINGLE Persons
       (line 1a)                          And the number of allowances is:
       is
            But less  0    1    2    3    4    5                          6    7    8                          9         10
   At least      than                  The Tentative Withholding Amount is:
   $880          $930 $69  $48  $30  $12    $0                        $0    $0   $0   $0                         $0        $0
   $930          $980 $75  $53  $35  $17    $0                        $0    $0   $0   $0                         $0        $0
   $980     $1,030    $81  $59  $40  $22    $4                        $0    $0   $0   $0                         $0        $0
   $1,030   $1,080    $87  $65  $45  $27    $9                        $0    $0   $0   $0                         $0        $0
   $1,080   $1,130    $93  $71  $50  $32  $14                         $0    $0   $0   $0                         $0        $0
   $1,130   $1,180    $99  $77  $56  $37  $19                         $1    $0   $0   $0                         $0        $0
   $1,180   $1,230    $105 $83  $62  $42  $24                         $6    $0   $0   $0                         $0        $0
   $1,230   $1,280    $111 $89  $68  $47  $29                         $11   $0   $0   $0                         $0        $0
   $1,280   $1,330    $117 $95  $74  $52  $34                         $16   $0   $0   $0                         $0        $0
   $1,330   $1,380    $123 $101 $80  $58  $39                         $21   $3   $0   $0                         $0        $0
   $1,380   $1,430    $129 $107 $86  $64  $44                         $26   $8   $0   $0                         $0        $0
   $1,430   $1,480    $135 $113 $92  $70  $49                         $31 $13    $0   $0                         $0        $0
   $1,480   $1,530    $141 $119 $98  $76  $55                         $36 $18    $0   $0                         $0        $0
   $1,530   $1,580    $147 $125 $104 $82  $61                         $41 $23    $5   $0                         $0        $0
   $1,580   $1,630    $153 $131 $110 $88  $67                         $46 $28  $10    $0                         $0        $0
   $1,630   $1,680    $159 $137 $116 $94  $73                         $51 $33  $15    $0                         $0        $0
   $1,680   $1,730    $165 $143 $122 $100 $79                         $57 $38  $20    $2                         $0        $0
   $1,730   $1,780    $171 $149 $128 $106 $85                         $63 $43  $25    $7                         $0        $0
   $1,780   $1,830    $177 $155 $134 $112 $91                         $69 $48  $30  $12                          $0        $0
   $1,830   $1,880    $183 $161 $140 $118 $97                         $75 $54  $35  $17                          $0        $0
   $1,880   $1,930    $189 $167 $146 $124 $103                        $81 $60  $40  $22                          $4        $0
   $1,930   $1,980    $195 $173 $152 $130 $109                        $87 $66  $45  $27                          $9        $0
   $1,980   $2,030    $201 $179 $158 $136 $115                        $93 $72  $50  $32                        $14         $0
   $2,030   $2,080    $207 $185 $164 $142 $121                        $99 $78  $56  $37                        $19         $1
   $2,080   $2,130    $213 $191 $170 $148 $127 $105                       $84  $62  $42                        $24         $6
   $2,130   $2,180    $219 $197 $176 $154 $133 $111                       $90  $68  $47                        $29         $11
   $2,180   $2,230    $225 $203 $182 $160 $139 $117                       $96  $74  $53                        $34         $16
   $2,230   $2,270    $234 $209 $187 $166 $144 $123                       $101 $80  $58                        $39         $21
   $2,270   $2,310    $243 $214 $192 $171 $149 $128                       $106 $85  $63                        $43         $25
   $2,310   $2,350    $251 $218 $197 $175 $154 $132                       $111 $89  $68                        $47         $29
   $2,350   $2,390    $260 $223 $202 $180 $159 $137                       $116 $94  $73                        $51         $33
   $2,390   $2,430    $269 $230 $207 $185 $164 $142                       $121 $99  $78                        $56         $37
   $2,430   $2,470    $278 $238 $211 $190 $168 $147                       $125 $104 $82                        $61         $41
   $2,470   $2,510    $287 $247 $216 $195 $173 $152                       $130 $109 $87                        $66         $45
   $2,510   $2,550    $295 $256 $221 $199 $178 $156                       $135 $113 $92                        $70         $49
   $2,550   $2,590    $304 $265 $226 $204 $183 $161                       $140 $118 $97                        $75         $54
   $2,590   $2,630    $313 $274 $234 $209 $188 $166                       $145 $123 $102                       $80         $59
   $2,630   $2,670    $322 $282 $243 $214 $192 $171                       $149 $128 $106                       $85         $63
   $2,670   $2,710    $331 $291 $252 $219 $197 $176                       $154 $133 $111                       $90         $68
   $2,710   $2,750    $339 $300 $261 $223 $202 $180                       $159 $137 $116                       $94         $73
   $2,750   $2,790    $348 $309 $269 $230 $207 $185                       $164 $142 $121                       $99         $78
   $2,790   $2,830    $357 $318 $278 $239 $212 $190                       $169 $147 $126                       $104        $83
   $2,830   $2,870    $366 $326 $287 $248 $216 $195                       $173 $152 $130                       $109        $87
   $2,870   $2,910    $375 $335 $296 $256 $221 $200                       $178 $157 $135                       $114        $92
   $2,910   $2,950    $383 $344 $305 $265 $226 $204                       $183 $161 $140                       $118        $97
   $2,950   $2,990    $392 $353 $313 $274 $235 $209                       $188 $166 $145                       $123      $102
   $2,990   $3,030    $401 $362 $322 $283 $243 $214                       $193 $171 $150                       $128      $107
   $3,030   $3,070    $410 $370 $331 $292 $252 $219                       $197 $176 $154                       $133      $111
   $3,070   $3,110    $419 $379 $340 $300 $261 $224                       $202 $181 $159                       $138      $116
   $3,110   $3,150    $427 $388 $349 $309 $270 $230                       $207 $185 $164                       $142      $121
   $3,150   $3,190    $436 $397 $357 $318 $279 $239                       $212 $190 $169                       $147      $126
   $3,190   $3,230    $445 $406 $366 $327 $287 $248                       $217 $195 $174                       $152      $131

44                                                                                  Publication 15-T (2024)

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Page 45 of 70          Fileid: … tions/p15t/2024/a/xml/cycle05/source        11:51 - 12-Dec-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

                 2024 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier
                                     SEMIMONTHLY Payroll Period
If the Wage Amount                          SINGLE Persons
       (line 1a)                          And the number of allowances is:
       is
         But less     0    1    2    3    4    5                      6    7    8                              9         10
At least         than                  The Tentative Withholding Amount is:
$3,230   $3,270       $454 $414 $375 $336 $296 $257                   $221 $200 $178                           $157      $135
$3,270   $3,310       $463 $423 $384 $344 $305 $266                   $226 $205 $183                           $162      $140
$3,310   $3,350       $471 $432 $393 $353 $314 $274                   $235 $209 $188                           $166      $145
$3,350   $3,390       $480 $441 $401 $362 $323 $283                   $244 $214 $193                           $171      $150
$3,390   $3,430       $489 $450 $410 $371 $331 $292                   $253 $219 $198                           $176      $155
$3,430   $3,470       $498 $458 $419 $380 $340 $301                   $261 $224 $202                           $181      $159
$3,470   $3,510       $507 $467 $428 $388 $349 $310                   $270 $231 $207                           $186      $164
$3,510   $3,550       $515 $476 $437 $397 $358 $318                   $279 $240 $212                           $190      $169
$3,550   $3,590       $524 $485 $445 $406 $367 $327                   $288 $248 $217                           $195      $174
$3,590   $3,630       $533 $494 $454 $415 $375 $336                   $297 $257 $222                           $200      $179
$3,630   $3,670       $542 $502 $463 $424 $384 $345                   $305 $266 $227                           $205      $183
$3,670   $3,710       $551 $511 $472 $432 $393 $354                   $314 $275 $235                           $210      $188
$3,710   $3,750       $559 $520 $481 $441 $402 $362                   $323 $284 $244                           $214      $193
$3,750   $3,790       $568 $529 $489 $450 $411 $371                   $332 $292 $253                           $219      $198
$3,790   $3,830       $577 $538 $498 $459 $419 $380                   $341 $301 $262                           $224      $203
$3,830   $3,870       $586 $546 $507 $468 $428 $389                   $349 $310 $271                           $231      $207
$3,870   $3,910       $595 $555 $516 $476 $437 $398                   $358 $319 $279                           $240      $212
$3,910   $3,950       $603 $564 $525 $485 $446 $406                   $367 $328 $288                           $249      $217
$3,950   $3,990       $612 $573 $533 $494 $455 $415                   $376 $336 $297                           $258      $222
$3,990   $4,030       $621 $582 $542 $503 $463 $424                   $385 $345 $306                           $266      $227
$4,030   $4,070       $630 $590 $551 $512 $472 $433                   $393 $354 $315                           $275      $236
$4,070   $4,110       $639 $599 $560 $520 $481 $442                   $402 $363 $323                           $284      $245
$4,110   $4,150       $647 $608 $569 $529 $490 $450                   $411 $372 $332                           $293      $253
$4,150   $4,190       $656 $617 $577 $538 $499 $459                   $420 $380 $341                           $302      $262

Publication 15-T (2024)                                                                                                    45

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

                 2024 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier
                                     MONTHLY Payroll Period
If the Wage Amount                          MARRIED Persons
       (line 1a)                          And the number of allowances is:
       is
            But less  0    1    2    3    4    5                          6    7    8                          9         10
   At least      than                  The Tentative Withholding Amount is:
       $0   $1,360      $0   $0   $0   $0   $0                        $0    $0   $0   $0                         $0        $0
   $1,360   $1,400      $2   $0   $0   $0   $0                        $0    $0   $0   $0                         $0        $0
   $1,400   $1,440      $6   $0   $0   $0   $0                        $0    $0   $0   $0                         $0        $0
   $1,440   $1,480    $10    $0   $0   $0   $0                        $0    $0   $0   $0                         $0        $0
   $1,480   $1,520    $14    $0   $0   $0   $0                        $0    $0   $0   $0                         $0        $0
   $1,520   $1,560    $18    $0   $0   $0   $0                        $0    $0   $0   $0                         $0        $0
   $1,560   $1,600    $22    $0   $0   $0   $0                        $0    $0   $0   $0                         $0        $0
   $1,600   $1,640    $26    $0   $0   $0   $0                        $0    $0   $0   $0                         $0        $0
   $1,640   $1,680    $30    $0   $0   $0   $0                        $0    $0   $0   $0                         $0        $0
   $1,680   $1,720    $34    $0   $0   $0   $0                        $0    $0   $0   $0                         $0        $0
   $1,720   $1,760    $38    $2   $0   $0   $0                        $0    $0   $0   $0                         $0        $0
   $1,760   $1,800    $42    $6   $0   $0   $0                        $0    $0   $0   $0                         $0        $0
   $1,800   $1,840    $46  $10    $0   $0   $0                        $0    $0   $0   $0                         $0        $0
   $1,840   $1,880    $50  $14    $0   $0   $0                        $0    $0   $0   $0                         $0        $0
   $1,880   $1,920    $54  $18    $0   $0   $0                        $0    $0   $0   $0                         $0        $0
   $1,920   $1,960    $58  $22    $0   $0   $0                        $0    $0   $0   $0                         $0        $0
   $1,960   $2,000    $62  $26    $0   $0   $0                        $0    $0   $0   $0                         $0        $0
   $2,000   $2,040    $66  $30    $0   $0   $0                        $0    $0   $0   $0                         $0        $0
   $2,040   $2,080    $70  $34    $0   $0   $0                        $0    $0   $0   $0                         $0        $0
   $2,080   $2,120    $74  $38    $3   $0   $0                        $0    $0   $0   $0                         $0        $0
   $2,120   $2,160    $78  $42    $7   $0   $0                        $0    $0   $0   $0                         $0        $0
   $2,160   $2,200    $82  $46  $11    $0   $0                        $0    $0   $0   $0                         $0        $0
   $2,200   $2,240    $86  $50  $15    $0   $0                        $0    $0   $0   $0                         $0        $0
   $2,240   $2,280    $90  $54  $19    $0   $0                        $0    $0   $0   $0                         $0        $0
   $2,280   $2,320    $94  $58  $23    $0   $0                        $0    $0   $0   $0                         $0        $0
   $2,320   $2,360    $98  $62  $27    $0   $0                        $0    $0   $0   $0                         $0        $0
   $2,360   $2,400    $102 $66  $31    $0   $0                        $0    $0   $0   $0                         $0        $0
   $2,400   $2,440    $106 $70  $35    $0   $0                        $0    $0   $0   $0                         $0        $0
   $2,440   $2,480    $110 $74  $39    $3   $0                        $0    $0   $0   $0                         $0        $0
   $2,480   $2,520    $114 $78  $43    $7   $0                        $0    $0   $0   $0                         $0        $0
   $2,520   $2,560    $118 $82  $47  $11    $0                        $0    $0   $0   $0                         $0        $0
   $2,560   $2,600    $122 $86  $51  $15    $0                        $0    $0   $0   $0                         $0        $0
   $2,600   $2,640    $126 $90  $55  $19    $0                        $0    $0   $0   $0                         $0        $0
   $2,640   $2,680    $130 $94  $59  $23    $0                        $0    $0   $0   $0                         $0        $0
   $2,680   $2,720    $134 $98  $63  $27    $0                        $0    $0   $0   $0                         $0        $0
   $2,720   $2,760    $138 $102 $67  $31    $0                        $0    $0   $0   $0                         $0        $0
   $2,760   $2,800    $142 $106 $71  $35    $0                        $0    $0   $0   $0                         $0        $0
   $2,800   $2,840    $146 $110 $75  $39    $3                        $0    $0   $0   $0                         $0        $0
   $2,840   $2,880    $150 $114 $79  $43    $7                        $0    $0   $0   $0                         $0        $0
   $2,880   $2,920    $154 $118 $83  $47  $11                         $0    $0   $0   $0                         $0        $0
   $2,920   $2,960    $158 $122 $87  $51  $15                         $0    $0   $0   $0                         $0        $0
   $2,960   $3,000    $162 $126 $91  $55  $19                         $0    $0   $0   $0                         $0        $0
   $3,000   $3,040    $166 $130 $95  $59  $23                         $0    $0   $0   $0                         $0        $0
   $3,040   $3,080    $170 $134 $99  $63  $27                         $0    $0   $0   $0                         $0        $0
   $3,080   $3,120    $174 $138 $103 $67  $31                         $0    $0   $0   $0                         $0        $0
   $3,120   $3,160    $178 $142 $107 $71  $35                         $0    $0   $0   $0                         $0        $0
   $3,160   $3,200    $182 $146 $111 $75  $39                         $3    $0   $0   $0                         $0        $0
   $3,200   $3,240    $186 $150 $115 $79  $43                         $7    $0   $0   $0                         $0        $0
   $3,240   $3,280    $190 $154 $119 $83  $47                         $11   $0   $0   $0                         $0        $0
   $3,280   $3,320    $194 $158 $123 $87  $51                         $15   $0   $0   $0                         $0        $0
   $3,320   $3,380    $200 $163 $128 $92  $56                         $20   $0   $0   $0                         $0        $0
   $3,380   $3,440    $208 $169 $134 $98  $62                         $26   $0   $0   $0                         $0        $0

46                                                                                  Publication 15-T (2024)

- 47 -

Page 47 of 70          Fileid: … tions/p15t/2024/a/xml/cycle05/source            11:51 - 12-Dec-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

                 2024 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier
                                     MONTHLY Payroll Period
If the Wage Amount                          MARRIED Persons
       (line 1a)                          And the number of allowances is:
       is
         But less     0    1    2    3    4    5                          6    7    8                          9         10
At least         than                  The Tentative Withholding Amount is:
$3,440   $3,500       $215 $175 $140 $104 $68                         $32   $0   $0   $0                         $0        $0
$3,500   $3,560       $222 $181 $146 $110 $74                         $38   $2   $0   $0                         $0        $0
$3,560   $3,620       $229 $187 $152 $116 $80                         $44   $8   $0   $0                         $0        $0
$3,620   $3,680       $236 $193 $158 $122 $86                         $50 $14    $0   $0                         $0        $0
$3,680   $3,740       $244 $201 $164 $128 $92                         $56 $20    $0   $0                         $0        $0
$3,740   $3,800       $251 $208 $170 $134 $98                         $62 $26    $0   $0                         $0        $0
$3,800   $3,860       $258 $215 $176 $140 $104                        $68 $32    $0   $0                         $0        $0
$3,860   $3,920       $265 $222 $182 $146 $110                        $74 $38    $2   $0                         $0        $0
$3,920   $3,980       $272 $229 $188 $152 $116                        $80 $44    $8   $0                         $0        $0
$3,980   $4,040       $280 $237 $194 $158 $122                        $86 $50  $14    $0                         $0        $0
$4,040   $4,100       $287 $244 $201 $164 $128                        $92 $56  $20    $0                         $0        $0
$4,100   $4,160       $294 $251 $208 $170 $134                        $98 $62  $26    $0                         $0        $0
$4,160   $4,220       $301 $258 $215 $176 $140 $104                       $68  $32    $0                         $0        $0
$4,220   $4,280       $308 $265 $222 $182 $146 $110                       $74  $38    $3                         $0        $0
$4,280   $4,340       $316 $273 $230 $188 $152 $116                       $80  $44    $9                         $0        $0
$4,340   $4,400       $323 $280 $237 $194 $158 $122                       $86  $50  $15                          $0        $0
$4,400   $4,460       $330 $287 $244 $201 $164 $128                       $92  $56  $21                          $0        $0
$4,460   $4,520       $337 $294 $251 $208 $170 $134                       $98  $62  $27                          $0        $0
$4,520   $4,580       $344 $301 $258 $215 $176 $140                       $104 $68  $33                          $0        $0
$4,580   $4,640       $352 $309 $266 $223 $182 $146                       $110 $74  $39                          $3        $0
$4,640   $4,700       $359 $316 $273 $230 $188 $152                       $116 $80  $45                          $9        $0
$4,700   $4,760       $366 $323 $280 $237 $194 $158                       $122 $86  $51                        $15         $0
$4,760   $4,820       $373 $330 $287 $244 $201 $164                       $128 $92  $57                        $21         $0
$4,820   $4,880       $380 $337 $294 $251 $208 $170                       $134 $98  $63                        $27         $0
$4,880   $4,940       $388 $345 $302 $259 $216 $176                       $140 $104 $69                        $33         $0
$4,940   $5,000       $395 $352 $309 $266 $223 $182                       $146 $110 $75                        $39         $3
$5,000   $5,060       $402 $359 $316 $273 $230 $188                       $152 $116 $81                        $45         $9
$5,060   $5,120       $409 $366 $323 $280 $237 $194                       $158 $122 $87                        $51         $15
$5,120   $5,180       $416 $373 $330 $287 $244 $201                       $164 $128 $93                        $57         $21
$5,180   $5,240       $424 $381 $338 $295 $252 $209                       $170 $134 $99                        $63         $27
$5,240   $5,300       $431 $388 $345 $302 $259 $216                       $176 $140 $105                       $69         $33
$5,300   $5,360       $438 $395 $352 $309 $266 $223                       $182 $146 $111                       $75         $39
$5,360   $5,420       $445 $402 $359 $316 $273 $230                       $188 $152 $117                       $81         $45
$5,420   $5,480       $452 $409 $366 $323 $280 $237                       $194 $158 $123                       $87         $51
$5,480   $5,540       $460 $417 $374 $331 $288 $245                       $202 $164 $129                       $93         $57
$5,540   $5,600       $467 $424 $381 $338 $295 $252                       $209 $170 $135                       $99         $63
$5,600   $5,660       $474 $431 $388 $345 $302 $259                       $216 $176 $141                       $105        $69
$5,660   $5,720       $481 $438 $395 $352 $309 $266                       $223 $182 $147                       $111        $75
$5,720   $5,780       $488 $445 $402 $359 $316 $273                       $230 $188 $153                       $117        $81
$5,780   $5,840       $496 $453 $410 $367 $324 $281                       $238 $195 $159                       $123        $87
$5,840   $5,900       $503 $460 $417 $374 $331 $288                       $245 $202 $165                       $129        $93
$5,900   $5,960       $510 $467 $424 $381 $338 $295                       $252 $209 $171                       $135        $99
$5,960   $6,020       $517 $474 $431 $388 $345 $302                       $259 $216 $177                       $141      $105
$6,020   $6,080       $524 $481 $438 $395 $352 $309                       $266 $223 $183                       $147      $111
$6,080   $6,140       $532 $489 $446 $403 $360 $317                       $274 $231 $189                       $153      $117
$6,140   $6,200       $539 $496 $453 $410 $367 $324                       $281 $238 $195                       $159      $123
$6,200   $6,260       $546 $503 $460 $417 $374 $331                       $288 $245 $202                       $165      $129
$6,260   $6,320       $553 $510 $467 $424 $381 $338                       $295 $252 $209                       $171      $135
$6,320   $6,380       $560 $517 $474 $431 $388 $345                       $302 $259 $216                       $177      $141
$6,380   $6,440       $568 $525 $482 $439 $396 $353                       $310 $267 $224                       $183      $147
$6,440   $6,500       $575 $532 $489 $446 $403 $360                       $317 $274 $231                       $189      $153
$6,500   $6,560       $582 $539 $496 $453 $410 $367                       $324 $281 $238                       $195      $159

Publication 15-T (2024)                                                                                                    47

- 48 -

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

                 2024 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier
                                     MONTHLY Payroll Period
If the Wage Amount                          MARRIED Persons
       (line 1a)                          And the number of allowances is:
       is
            But less  0    1    2    3    4    5                      6    7    8                              9         10
   At least      than                  The Tentative Withholding Amount is:
   $6,560   $6,620    $589 $546 $503 $460 $417 $374                   $331 $288 $245                           $202      $165
   $6,620   $6,680    $596 $553 $510 $467 $424 $381                   $338 $295 $252                           $209      $171
   $6,680   $6,740    $604 $561 $518 $475 $432 $389                   $346 $303 $260                           $217      $177
   $6,740   $6,800    $611 $568 $525 $482 $439 $396                   $353 $310 $267                           $224      $183
   $6,800   $6,860    $618 $575 $532 $489 $446 $403                   $360 $317 $274                           $231      $189
   $6,860   $6,920    $625 $582 $539 $496 $453 $410                   $367 $324 $281                           $238      $195
   $6,920   $6,980    $632 $589 $546 $503 $460 $417                   $374 $331 $288                           $245      $202
   $6,980   $7,040    $640 $597 $554 $511 $468 $425                   $382 $339 $296                           $253      $210
   $7,040   $7,100    $647 $604 $561 $518 $475 $432                   $389 $346 $303                           $260      $217
   $7,100   $7,160    $654 $611 $568 $525 $482 $439                   $396 $353 $310                           $267      $224
   $7,160   $7,220    $661 $618 $575 $532 $489 $446                   $403 $360 $317                           $274      $231
   $7,220   $7,280    $668 $625 $582 $539 $496 $453                   $410 $367 $324                           $281      $238
   $7,280   $7,340    $676 $633 $590 $547 $504 $461                   $418 $375 $332                           $289      $246
   $7,340   $7,400    $683 $640 $597 $554 $511 $468                   $425 $382 $339                           $296      $253
   $7,400   $7,460    $690 $647 $604 $561 $518 $475                   $432 $389 $346                           $303      $260
   $7,460   $7,520    $697 $654 $611 $568 $525 $482                   $439 $396 $353                           $310      $267
   $7,520   $7,580    $704 $661 $618 $575 $532 $489                   $446 $403 $360                           $317      $274
   $7,580   $7,640    $712 $669 $626 $583 $540 $497                   $454 $411 $368                           $325      $282
   $7,640   $7,700    $719 $676 $633 $590 $547 $504                   $461 $418 $375                           $332      $289
   $7,700   $7,760    $726 $683 $640 $597 $554 $511                   $468 $425 $382                           $339      $296
   $7,760   $7,820    $733 $690 $647 $604 $561 $518                   $475 $432 $389                           $346      $303
   $7,820   $7,880    $740 $697 $654 $611 $568 $525                   $482 $439 $396                           $353      $310
   $7,880   $7,940    $748 $705 $662 $619 $576 $533                   $490 $447 $404                           $361      $318
   $7,940   $8,000    $755 $712 $669 $626 $583 $540                   $497 $454 $411                           $368      $325
   $8,000   $8,060    $762 $719 $676 $633 $590 $547                   $504 $461 $418                           $375      $332
   $8,060   $8,120    $769 $726 $683 $640 $597 $554                   $511 $468 $425                           $382      $339
   $8,120   $8,180    $776 $733 $690 $647 $604 $561                   $518 $475 $432                           $389      $346
   $8,180   $8,240    $784 $741 $698 $655 $612 $569                   $526 $483 $440                           $397      $354
   $8,240   $8,300    $791 $748 $705 $662 $619 $576                   $533 $490 $447                           $404      $361
   $8,300   $8,360    $798 $755 $712 $669 $626 $583                   $540 $497 $454                           $411      $368

48                                                                              Publication 15-T (2024)

- 49 -

Page 49 of 70          Fileid: … tions/p15t/2024/a/xml/cycle05/source            11:51 - 12-Dec-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

                 2024 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier
                                     MONTHLY Payroll Period
If the Wage Amount                          SINGLE Persons
       (line 1a)                          And the number of allowances is:
       is
          But less    0    1    2    3    4    5                          6    7    8                          9         10
At least         than                  The Tentative Withholding Amount is:
       $0        $500   $0   $0   $0   $0   $0                        $0    $0   $0   $0                         $0        $0
$500             $530   $2   $0   $0   $0   $0                        $0    $0   $0   $0                         $0        $0
$530             $560   $5   $0   $0   $0   $0                        $0    $0   $0   $0                         $0        $0
$560             $590   $8   $0   $0   $0   $0                        $0    $0   $0   $0                         $0        $0
$590             $620 $11    $0   $0   $0   $0                        $0    $0   $0   $0                         $0        $0
$620             $650 $14    $0   $0   $0   $0                        $0    $0   $0   $0                         $0        $0
$650             $680 $17    $0   $0   $0   $0                        $0    $0   $0   $0                         $0        $0
$680             $710 $20    $0   $0   $0   $0                        $0    $0   $0   $0                         $0        $0
$710             $740 $23    $0   $0   $0   $0                        $0    $0   $0   $0                         $0        $0
$740             $770 $26    $0   $0   $0   $0                        $0    $0   $0   $0                         $0        $0
$770             $800 $29    $0   $0   $0   $0                        $0    $0   $0   $0                         $0        $0
$800             $830 $32    $0   $0   $0   $0                        $0    $0   $0   $0                         $0        $0
$830             $860 $35    $0   $0   $0   $0                        $0    $0   $0   $0                         $0        $0
$860             $890 $38    $2   $0   $0   $0                        $0    $0   $0   $0                         $0        $0
$890             $920 $41    $5   $0   $0   $0                        $0    $0   $0   $0                         $0        $0
$920             $950 $44    $8   $0   $0   $0                        $0    $0   $0   $0                         $0        $0
$950             $980 $47  $11    $0   $0   $0                        $0    $0   $0   $0                         $0        $0
$980      $1,010      $50  $14    $0   $0   $0                        $0    $0   $0   $0                         $0        $0
$1,010    $1,040      $53  $17    $0   $0   $0                        $0    $0   $0   $0                         $0        $0
$1,040    $1,070      $56  $20    $0   $0   $0                        $0    $0   $0   $0                         $0        $0
$1,070    $1,100      $59  $23    $0   $0   $0                        $0    $0   $0   $0                         $0        $0
$1,100    $1,130      $62  $26    $0   $0   $0                        $0    $0   $0   $0                         $0        $0
$1,130    $1,160      $65  $29    $0   $0   $0                        $0    $0   $0   $0                         $0        $0
$1,160    $1,190      $68  $32    $0   $0   $0                        $0    $0   $0   $0                         $0        $0
$1,190    $1,220      $71  $35    $0   $0   $0                        $0    $0   $0   $0                         $0        $0
$1,220    $1,250      $74  $38    $2   $0   $0                        $0    $0   $0   $0                         $0        $0
$1,250    $1,280      $77  $41    $5   $0   $0                        $0    $0   $0   $0                         $0        $0
$1,280    $1,310      $80  $44    $8   $0   $0                        $0    $0   $0   $0                         $0        $0
$1,310    $1,340      $83  $47  $11    $0   $0                        $0    $0   $0   $0                         $0        $0
$1,340    $1,370      $86  $50  $14    $0   $0                        $0    $0   $0   $0                         $0        $0
$1,370    $1,400      $89  $53  $17    $0   $0                        $0    $0   $0   $0                         $0        $0
$1,400    $1,430      $92  $56  $20    $0   $0                        $0    $0   $0   $0                         $0        $0
$1,430    $1,460      $95  $59  $23    $0   $0                        $0    $0   $0   $0                         $0        $0
$1,460    $1,490      $98  $62  $26    $0   $0                        $0    $0   $0   $0                         $0        $0
$1,490    $1,550      $103 $66  $30    $0   $0                        $0    $0   $0   $0                         $0        $0
$1,550    $1,610      $110 $72  $36    $1   $0                        $0    $0   $0   $0                         $0        $0
$1,610    $1,670      $117 $78  $42    $7   $0                        $0    $0   $0   $0                         $0        $0
$1,670    $1,730      $125 $84  $48  $13    $0                        $0    $0   $0   $0                         $0        $0
$1,730    $1,790      $132 $90  $54  $19    $0                        $0    $0   $0   $0                         $0        $0
$1,790    $1,850      $139 $96  $60  $25    $0                        $0    $0   $0   $0                         $0        $0
$1,850    $1,910      $146 $103 $66  $31    $0                        $0    $0   $0   $0                         $0        $0
$1,910    $1,970      $153 $110 $72  $37    $1                        $0    $0   $0   $0                         $0        $0
$1,970    $2,030      $161 $118 $78  $43    $7                        $0    $0   $0   $0                         $0        $0
$2,030    $2,090      $168 $125 $84  $49  $13                         $0    $0   $0   $0                         $0        $0
$2,090    $2,150      $175 $132 $90  $55  $19                         $0    $0   $0   $0                         $0        $0
$2,150    $2,210      $182 $139 $96  $61  $25                         $0    $0   $0   $0                         $0        $0
$2,210    $2,270      $189 $146 $103 $67  $31                         $0    $0   $0   $0                         $0        $0
$2,270    $2,330      $197 $154 $111 $73  $37                         $1    $0   $0   $0                         $0        $0
$2,330    $2,390      $204 $161 $118 $79  $43                         $7    $0   $0   $0                         $0        $0
$2,390    $2,450      $211 $168 $125 $85  $49                         $13   $0   $0   $0                         $0        $0
$2,450    $2,510      $218 $175 $132 $91  $55                         $19   $0   $0   $0                         $0        $0
$2,510    $2,570      $225 $182 $139 $97  $61                         $25   $0   $0   $0                         $0        $0

Publication 15-T (2024)                                                                                                    49

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Page 50 of 70          Fileid: … tions/p15t/2024/a/xml/cycle05/source            11:51 - 12-Dec-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

                 2024 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier
                                     MONTHLY Payroll Period
If the Wage Amount                          SINGLE Persons
       (line 1a)                          And the number of allowances is:
       is
            But less  0    1    2    3    4    5                          6    7    8                          9         10
   At least      than                  The Tentative Withholding Amount is:
   $2,570   $2,630    $233 $190 $147 $104 $67                         $31   $0   $0   $0                         $0        $0
   $2,630   $2,690    $240 $197 $154 $111 $73                         $37   $1   $0   $0                         $0        $0
   $2,690   $2,750    $247 $204 $161 $118 $79                         $43   $7   $0   $0                         $0        $0
   $2,750   $2,810    $254 $211 $168 $125 $85                         $49 $13    $0   $0                         $0        $0
   $2,810   $2,870    $261 $218 $175 $132 $91                         $55 $19    $0   $0                         $0        $0
   $2,870   $2,930    $269 $226 $183 $140 $97                         $61 $25    $0   $0                         $0        $0
   $2,930   $2,990    $276 $233 $190 $147 $104                        $67 $31    $0   $0                         $0        $0
   $2,990   $3,050    $283 $240 $197 $154 $111                        $73 $37    $1   $0                         $0        $0
   $3,050   $3,110    $290 $247 $204 $161 $118                        $79 $43    $7   $0                         $0        $0
   $3,110   $3,170    $297 $254 $211 $168 $125                        $85 $49  $13    $0                         $0        $0
   $3,170   $3,230    $305 $262 $219 $176 $133                        $91 $55  $19    $0                         $0        $0
   $3,230   $3,290    $312 $269 $226 $183 $140                        $97 $61  $25    $0                         $0        $0
   $3,290   $3,350    $319 $276 $233 $190 $147 $104                       $67  $31    $0                         $0        $0
   $3,350   $3,410    $326 $283 $240 $197 $154 $111                       $73  $37    $1                         $0        $0
   $3,410   $3,470    $333 $290 $247 $204 $161 $118                       $79  $43    $7                         $0        $0
   $3,470   $3,530    $341 $298 $255 $212 $169 $126                       $85  $49  $13                          $0        $0
   $3,530   $3,590    $348 $305 $262 $219 $176 $133                       $91  $55  $19                          $0        $0
   $3,590   $3,650    $355 $312 $269 $226 $183 $140                       $97  $61  $25                          $0        $0
   $3,650   $3,710    $362 $319 $276 $233 $190 $147                       $104 $67  $31                          $0        $0
   $3,710   $3,770    $369 $326 $283 $240 $197 $154                       $111 $73  $37                          $2        $0
   $3,770   $3,830    $377 $334 $291 $248 $205 $162                       $119 $79  $43                          $8        $0
   $3,830   $3,890    $384 $341 $298 $255 $212 $169                       $126 $85  $49                        $14         $0
   $3,890   $3,950    $391 $348 $305 $262 $219 $176                       $133 $91  $55                        $20         $0
   $3,950   $4,010    $398 $355 $312 $269 $226 $183                       $140 $97  $61                        $26         $0
   $4,010   $4,070    $405 $362 $319 $276 $233 $190                       $147 $104 $67                        $32         $0
   $4,070   $4,130    $413 $370 $327 $284 $241 $198                       $155 $112 $73                        $38         $2
   $4,130   $4,190    $420 $377 $334 $291 $248 $205                       $162 $119 $79                        $44         $8
   $4,190   $4,250    $427 $384 $341 $298 $255 $212                       $169 $126 $85                        $50         $14
   $4,250   $4,310    $434 $391 $348 $305 $262 $219                       $176 $133 $91                        $56         $20
   $4,310   $4,370    $441 $398 $355 $312 $269 $226                       $183 $140 $97                        $62         $26
   $4,370   $4,430    $449 $406 $363 $320 $277 $234                       $191 $148 $105                       $68         $32
   $4,430   $4,510    $461 $414 $371 $328 $285 $242                       $199 $156 $113                       $75         $39
   $4,510   $4,590    $479 $424 $381 $338 $295 $252                       $209 $166 $123                       $83         $47
   $4,590   $4,670    $496 $433 $390 $347 $304 $261                       $218 $175 $132                       $91         $55
   $4,670   $4,750    $514 $443 $400 $357 $314 $271                       $228 $185 $142                       $99         $63
   $4,750   $4,830    $532 $453 $409 $366 $323 $280                       $237 $194 $151                       $108        $71
   $4,830   $4,910    $549 $470 $419 $376 $333 $290                       $247 $204 $161                       $118        $79
   $4,910   $4,990    $567 $488 $429 $386 $343 $300                       $257 $214 $171                       $128        $87
   $4,990   $5,070    $584 $506 $438 $395 $352 $309                       $266 $223 $180                       $137        $95
   $5,070   $5,150    $602 $523 $448 $405 $362 $319                       $276 $233 $190                       $147      $104
   $5,150   $5,230    $620 $541 $462 $414 $371 $328                       $285 $242 $199                       $156      $113
   $5,230   $5,310    $637 $558 $479 $424 $381 $338                       $295 $252 $209                       $166      $123
   $5,310   $5,390    $655 $576 $497 $434 $391 $348                       $305 $262 $219                       $176      $133
   $5,390   $5,470    $672 $594 $515 $443 $400 $357                       $314 $271 $228                       $185      $142
   $5,470   $5,550    $690 $611 $532 $453 $410 $367                       $324 $281 $238                       $195      $152
   $5,550   $5,630    $708 $629 $550 $471 $419 $376                       $333 $290 $247                       $204      $161
   $5,630   $5,710    $725 $646 $567 $489 $429 $386                       $343 $300 $257                       $214      $171
   $5,710   $5,790    $743 $664 $585 $506 $439 $396                       $353 $310 $267                       $224      $181
   $5,790   $5,870    $760 $682 $603 $524 $448 $405                       $362 $319 $276                       $233      $190
   $5,870   $5,950    $778 $699 $620 $541 $463 $415                       $372 $329 $286                       $243      $200
   $5,950   $6,030    $796 $717 $638 $559 $480 $424                       $381 $338 $295                       $252      $209
   $6,030   $6,110    $813 $734 $655 $577 $498 $434                       $391 $348 $305                       $262      $219

50                                                                                  Publication 15-T (2024)

- 51 -

Page 51 of 70          Fileid: … tions/p15t/2024/a/xml/cycle05/source               11:51 - 12-Dec-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

                 2024 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier
                                           MONTHLY Payroll Period
If the Wage Amount                                  SINGLE Persons
       (line 1a)                                  And the number of allowances is:
       is
         But less     0      1      2      3      4    5              6           7    8                       9         10
At least         than                        The Tentative Withholding Amount is:
$6,110   $6,190       $831   $752   $673   $594   $515 $444           $401        $358 $315                    $272      $229
$6,190   $6,270       $848   $770   $691   $612   $533 $454           $410        $367 $324                    $281      $238
$6,270   $6,350       $866   $787   $708   $629   $551 $472           $420        $377 $334                    $291      $248
$6,350   $6,430       $884   $805   $726   $647   $568 $489           $429        $386 $343                    $300      $257
$6,430   $6,510       $901   $822   $743   $665   $586 $507           $439        $396 $353                    $310      $267
$6,510   $6,590       $919   $840   $761   $682   $603 $525           $449        $406 $363                    $320      $277
$6,590   $6,670       $936   $858   $779   $700   $621 $542           $463        $415 $372                    $329      $286
$6,670   $6,750       $954   $875   $796   $717   $639 $560           $481        $425 $382                    $339      $296
$6,750   $6,830       $972   $893   $814   $735   $656 $577           $499        $434 $391                    $348      $305
$6,830   $6,910       $989   $910   $831   $753   $674 $595           $516        $444 $401                    $358      $315
$6,910   $6,990       $1,007 $928   $849   $770   $691 $613           $534        $455 $411                    $368      $325
$6,990   $7,070       $1,024 $946   $867   $788   $709 $630           $551        $473 $420                    $377      $334
$7,070   $7,150       $1,042 $963   $884   $805   $727 $648           $569        $490 $430                    $387      $344
$7,150   $7,230       $1,060 $981   $902   $823   $744 $665           $587        $508 $439                    $396      $353
$7,230   $7,310       $1,077 $998   $919   $841   $762 $683           $604        $525 $449                    $406      $363
$7,310   $7,390       $1,095 $1,016 $937   $858   $779 $701           $622        $543 $464                    $416      $373
$7,390   $7,470       $1,112 $1,034 $955   $876   $797 $718           $639        $561 $482                    $425      $382
$7,470   $7,550       $1,130 $1,051 $972   $893   $815 $736           $657        $578 $499                    $435      $392
$7,550   $7,630       $1,148 $1,069 $990   $911   $832 $753           $675        $596 $517                    $444      $401
$7,630   $7,710       $1,165 $1,086 $1,007 $929   $850 $771           $692        $613 $534                    $456      $411
$7,710   $7,790       $1,183 $1,104 $1,025 $946   $867 $789           $710        $631 $552                    $473      $421
$7,790   $7,870       $1,200 $1,122 $1,043 $964   $885 $806           $727        $649 $570                    $491      $430
$7,870   $7,950       $1,218 $1,139 $1,060 $981   $903 $824           $745        $666 $587                    $508      $440
$7,950   $8,030       $1,236 $1,157 $1,078 $999   $920 $841           $763        $684 $605                    $526      $449
$8,030   $8,110       $1,253 $1,174 $1,095 $1,017 $938 $859           $780        $701 $622                    $544      $465
$8,110   $8,190       $1,271 $1,192 $1,113 $1,034 $955 $877           $798        $719 $640                    $561      $482
$8,190   $8,270       $1,288 $1,210 $1,131 $1,052 $973 $894           $815        $737 $658                    $579      $500
$8,270   $8,350       $1,306 $1,227 $1,148 $1,069 $991 $912           $833        $754 $675                    $596      $518

Publication 15-T (2024)                                                                                                    51

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Page 52 of 70          Fileid: … tions/p15t/2024/a/xml/cycle05/source               11:51 - 12-Dec-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

                 2024 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier
                                           DAILY Payroll Period
If the Wage Amount                                  MARRIED Persons
       (line 1a)                                  And the number of allowances is:
       is
            But less  0      1      2      3      4      5            6           7      8                     9         10
   At least      than                        The Tentative Withholding Amount is:
       $0        $65  $0.00  $0.00  $0.00  $0.00  $0.00  $0.00        $0.00       $0.00  $0.00                 $0.00     $0.00
       $65       $70  $0.50  $0.00  $0.00  $0.00  $0.00  $0.00        $0.00       $0.00  $0.00                 $0.00     $0.00
       $70       $75  $1.00  $0.00  $0.00  $0.00  $0.00  $0.00        $0.00       $0.00  $0.00                 $0.00     $0.00
       $75       $80  $1.50  $0.00  $0.00  $0.00  $0.00  $0.00        $0.00       $0.00  $0.00                 $0.00     $0.00
       $80       $85  $2.00  $0.30  $0.00  $0.00  $0.00  $0.00        $0.00       $0.00  $0.00                 $0.00     $0.00
       $85       $90  $2.50  $0.80  $0.00  $0.00  $0.00  $0.00        $0.00       $0.00  $0.00                 $0.00     $0.00
       $90       $95  $3.00  $1.30  $0.00  $0.00  $0.00  $0.00        $0.00       $0.00  $0.00                 $0.00     $0.00
       $95       $100 $3.50  $1.80  $0.20  $0.00  $0.00  $0.00        $0.00       $0.00  $0.00                 $0.00     $0.00
   $100          $105 $4.00  $2.30  $0.70  $0.00  $0.00  $0.00        $0.00       $0.00  $0.00                 $0.00     $0.00
   $105          $110 $4.50  $2.80  $1.20  $0.00  $0.00  $0.00        $0.00       $0.00  $0.00                 $0.00     $0.00
   $110          $115 $5.00  $3.30  $1.70  $0.00  $0.00  $0.00        $0.00       $0.00  $0.00                 $0.00     $0.00
   $115          $120 $5.50  $3.80  $2.20  $0.50  $0.00  $0.00        $0.00       $0.00  $0.00                 $0.00     $0.00
   $120          $125 $6.00  $4.30  $2.70  $1.00  $0.00  $0.00        $0.00       $0.00  $0.00                 $0.00     $0.00
   $125          $130 $6.50  $4.80  $3.20  $1.50  $0.00  $0.00        $0.00       $0.00  $0.00                 $0.00     $0.00
   $130          $135 $7.00  $5.30  $3.70  $2.00  $0.40  $0.00        $0.00       $0.00  $0.00                 $0.00     $0.00
   $135          $140 $7.50  $5.80  $4.20  $2.50  $0.90  $0.00        $0.00       $0.00  $0.00                 $0.00     $0.00
   $140          $145 $8.00  $6.30  $4.70  $3.00  $1.40  $0.00        $0.00       $0.00  $0.00                 $0.00     $0.00
   $145          $150 $8.50  $6.80  $5.20  $3.50  $1.90  $0.20        $0.00       $0.00  $0.00                 $0.00     $0.00
   $150          $155 $9.00  $7.30  $5.70  $4.00  $2.40  $0.70        $0.00       $0.00  $0.00                 $0.00     $0.00
   $155          $160 $9.60  $7.80  $6.20  $4.50  $2.90  $1.20        $0.00       $0.00  $0.00                 $0.00     $0.00
   $160          $165 $10.20 $8.30  $6.70  $5.00  $3.40  $1.70        $0.10       $0.00  $0.00                 $0.00     $0.00
   $165          $170 $10.80 $8.80  $7.20  $5.50  $3.90  $2.20        $0.60       $0.00  $0.00                 $0.00     $0.00
   $170          $175 $11.40 $9.40  $7.70  $6.00  $4.40  $2.70        $1.10       $0.00  $0.00                 $0.00     $0.00
   $175          $180 $12.00 $10.00 $8.20  $6.50  $4.90  $3.20        $1.60       $0.00  $0.00                 $0.00     $0.00
   $180          $185 $12.60 $10.60 $8.70  $7.00  $5.40  $3.70        $2.10       $0.40  $0.00                 $0.00     $0.00
   $185          $190 $13.20 $11.20 $9.20  $7.50  $5.90  $4.20        $2.60       $0.90  $0.00                 $0.00     $0.00
   $190          $195 $13.80 $11.80 $9.80  $8.00  $6.40  $4.70        $3.10       $1.40  $0.00                 $0.00     $0.00
   $195          $200 $14.40 $12.40 $10.40 $8.50  $6.90  $5.20        $3.60       $1.90  $0.30                 $0.00     $0.00
   $200          $205 $15.00 $13.00 $11.00 $9.00  $7.40  $5.70        $4.10       $2.40  $0.80                 $0.00     $0.00
   $205          $210 $15.60 $13.60 $11.60 $9.60  $7.90  $6.20        $4.60       $2.90  $1.30                 $0.00     $0.00
   $210          $215 $16.20 $14.20 $12.20 $10.20 $8.40  $6.70        $5.10       $3.40  $1.80                 $0.10     $0.00
   $215          $220 $16.80 $14.80 $12.80 $10.80 $8.90  $7.20        $5.60       $3.90  $2.30                 $0.60     $0.00
   $220          $225 $17.40 $15.40 $13.40 $11.40 $9.50  $7.70        $6.10       $4.40  $2.80                 $1.10     $0.00
   $225          $230 $18.00 $16.00 $14.00 $12.00 $10.10 $8.20        $6.60       $4.90  $3.30                 $1.60     $0.00
   $230          $235 $18.60 $16.60 $14.60 $12.60 $10.70 $8.70        $7.10       $5.40  $3.80                 $2.10     $0.40
   $235          $240 $19.20 $17.20 $15.20 $13.20 $11.30 $9.30        $7.60       $5.90  $4.30                 $2.60     $0.90
   $240          $245 $19.80 $17.80 $15.80 $13.80 $11.90 $9.90        $8.10       $6.40  $4.80                 $3.10     $1.40
   $245          $250 $20.40 $18.40 $16.40 $14.40 $12.50 $10.50       $8.60       $6.90  $5.30                 $3.60     $1.90
   $250          $255 $21.00 $19.00 $17.00 $15.00 $13.10 $11.10       $9.10       $7.40  $5.80                 $4.10     $2.40
   $255          $260 $21.60 $19.60 $17.60 $15.60 $13.70 $11.70       $9.70       $7.90  $6.30                 $4.60     $2.90
   $260          $265 $22.20 $20.20 $18.20 $16.20 $14.30 $12.30       $10.30      $8.40  $6.80                 $5.10     $3.40
   $265          $270 $22.80 $20.80 $18.80 $16.80 $14.90 $12.90       $10.90      $8.90  $7.30                 $5.60     $3.90
   $270          $275 $23.40 $21.40 $19.40 $17.40 $15.50 $13.50       $11.50      $9.50  $7.80                 $6.10     $4.40
   $275          $280 $24.00 $22.00 $20.00 $18.00 $16.10 $14.10       $12.10      $10.10 $8.30                 $6.60     $4.90
   $280          $285 $24.60 $22.60 $20.60 $18.60 $16.70 $14.70       $12.70      $10.70 $8.80                 $7.10     $5.40
   $285          $290 $25.20 $23.20 $21.20 $19.20 $17.30 $15.30       $13.30      $11.30 $9.30                 $7.60     $5.90
   $290          $295 $25.80 $23.80 $21.80 $19.80 $17.90 $15.90       $13.90      $11.90 $9.90                 $8.10     $6.40
   $295          $300 $26.40 $24.40 $22.40 $20.40 $18.50 $16.50       $14.50      $12.50 $10.50                $8.60     $6.90
   $300          $305 $27.00 $25.00 $23.00 $21.00 $19.10 $17.10       $15.10      $13.10 $11.10                $9.10     $7.40
   $305          $310 $27.60 $25.60 $23.60 $21.60 $19.70 $17.70       $15.70      $13.70 $11.70                $9.70     $7.90
   $310          $315 $28.20 $26.20 $24.20 $22.20 $20.30 $18.30       $16.30      $14.30 $12.30                $10.30    $8.40
   $315          $320 $28.80 $26.80 $24.80 $22.80 $20.90 $18.90       $16.90      $14.90 $12.90                $10.90    $8.90

52                                                                                       Publication 15-T (2024)

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

                 2024 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier
                                           DAILY Payroll Period
If the Wage Amount                                  MARRIED Persons
       (line 1a)                                  And the number of allowances is:
       is
         But less     0      1      2      3      4      5            6           7      8                     9         10
At least         than                        The Tentative Withholding Amount is:
$320             $325 $29.40 $27.40 $25.40 $23.40 $21.50 $19.50       $17.50      $15.50 $13.50                $11.50    $9.50
$325             $330 $30.00 $28.00 $26.00 $24.00 $22.10 $20.10       $18.10      $16.10 $14.10                $12.10    $10.10
$330             $335 $30.60 $28.60 $26.60 $24.60 $22.70 $20.70       $18.70      $16.70 $14.70                $12.70    $10.70
$335             $340 $31.20 $29.20 $27.20 $25.20 $23.30 $21.30       $19.30      $17.30 $15.30                $13.30    $11.30
$340             $345 $31.80 $29.80 $27.80 $25.80 $23.90 $21.90       $19.90      $17.90 $15.90                $13.90    $11.90
$345             $350 $32.40 $30.40 $28.40 $26.40 $24.50 $22.50       $20.50      $18.50 $16.50                $14.50    $12.50
$350             $355 $33.00 $31.00 $29.00 $27.00 $25.10 $23.10       $21.10      $19.10 $17.10                $15.10    $13.10
$355             $360 $33.60 $31.60 $29.60 $27.60 $25.70 $23.70       $21.70      $19.70 $17.70                $15.70    $13.70
$360             $365 $34.20 $32.20 $30.20 $28.20 $26.30 $24.30       $22.30      $20.30 $18.30                $16.30    $14.30
$365             $370 $34.80 $32.80 $30.80 $28.80 $26.90 $24.90       $22.90      $20.90 $18.90                $16.90    $14.90
$370             $375 $35.40 $33.40 $31.40 $29.40 $27.50 $25.50       $23.50      $21.50 $19.50                $17.50    $15.50
$375             $380 $36.00 $34.00 $32.00 $30.00 $28.10 $26.10       $24.10      $22.10 $20.10                $18.10    $16.10
$380             $385 $36.60 $34.60 $32.60 $30.60 $28.70 $26.70       $24.70      $22.70 $20.70                $18.70    $16.70
$385             $390 $37.20 $35.20 $33.20 $31.20 $29.30 $27.30       $25.30      $23.30 $21.30                $19.30    $17.30
$390             $395 $37.80 $35.80 $33.80 $31.80 $29.90 $27.90       $25.90      $23.90 $21.90                $19.90    $17.90
$395             $400 $38.40 $36.40 $34.40 $32.40 $30.50 $28.50       $26.50      $24.50 $22.50                $20.50    $18.50
$400             $405 $39.00 $37.00 $35.00 $33.00 $31.10 $29.10       $27.10      $25.10 $23.10                $21.10    $19.10
$405             $410 $39.60 $37.60 $35.60 $33.60 $31.70 $29.70       $27.70      $25.70 $23.70                $21.70    $19.70
$410             $415 $40.20 $38.20 $36.20 $34.20 $32.30 $30.30       $28.30      $26.30 $24.30                $22.30    $20.30
$415             $420 $40.80 $38.80 $36.80 $34.80 $32.90 $30.90       $28.90      $26.90 $24.90                $22.90    $20.90
$420             $425 $41.40 $39.40 $37.40 $35.40 $33.50 $31.50       $29.50      $27.50 $25.50                $23.50    $21.50
$425             $430 $42.20 $40.00 $38.00 $36.00 $34.10 $32.10       $30.10      $28.10 $26.10                $24.10    $22.10

Publication 15-T (2024)                                                                                                    53

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Page 54 of 70          Fileid: … tions/p15t/2024/a/xml/cycle05/source               11:51 - 12-Dec-2023

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

                 2024 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier
                                           DAILY Payroll Period
If the Wage Amount                                  SINGLE Persons
       (line 1a)                                  And the number of allowances is:
       is
            But less  0      1      2      3      4      5            6           7      8                     9         10
   At least      than                        The Tentative Withholding Amount is:
       $0        $25  $0.00  $0.00  $0.00  $0.00  $0.00  $0.00        $0.00       $0.00  $0.00                 $0.00     $0.00
       $25       $30  $0.40  $0.00  $0.00  $0.00  $0.00  $0.00        $0.00       $0.00  $0.00                 $0.00     $0.00
       $30       $35  $0.90  $0.00  $0.00  $0.00  $0.00  $0.00        $0.00       $0.00  $0.00                 $0.00     $0.00
       $35       $40  $1.40  $0.00  $0.00  $0.00  $0.00  $0.00        $0.00       $0.00  $0.00                 $0.00     $0.00
       $40       $45  $1.90  $0.30  $0.00  $0.00  $0.00  $0.00        $0.00       $0.00  $0.00                 $0.00     $0.00
       $45       $50  $2.40  $0.80  $0.00  $0.00  $0.00  $0.00        $0.00       $0.00  $0.00                 $0.00     $0.00
       $50       $55  $2.90  $1.30  $0.00  $0.00  $0.00  $0.00        $0.00       $0.00  $0.00                 $0.00     $0.00
       $55       $60  $3.40  $1.80  $0.10  $0.00  $0.00  $0.00        $0.00       $0.00  $0.00                 $0.00     $0.00
       $60       $65  $3.90  $2.30  $0.60  $0.00  $0.00  $0.00        $0.00       $0.00  $0.00                 $0.00     $0.00
       $65       $70  $4.40  $2.80  $1.10  $0.00  $0.00  $0.00        $0.00       $0.00  $0.00                 $0.00     $0.00
       $70       $75  $5.00  $3.30  $1.60  $0.00  $0.00  $0.00        $0.00       $0.00  $0.00                 $0.00     $0.00
       $75       $80  $5.60  $3.80  $2.10  $0.50  $0.00  $0.00        $0.00       $0.00  $0.00                 $0.00     $0.00
       $80       $85  $6.20  $4.30  $2.60  $1.00  $0.00  $0.00        $0.00       $0.00  $0.00                 $0.00     $0.00
       $85       $90  $6.80  $4.90  $3.10  $1.50  $0.00  $0.00        $0.00       $0.00  $0.00                 $0.00     $0.00
       $90       $95  $7.40  $5.50  $3.60  $2.00  $0.30  $0.00        $0.00       $0.00  $0.00                 $0.00     $0.00
       $95       $100 $8.00  $6.10  $4.10  $2.50  $0.80  $0.00        $0.00       $0.00  $0.00                 $0.00     $0.00
   $100          $105 $8.60  $6.70  $4.70  $3.00  $1.30  $0.00        $0.00       $0.00  $0.00                 $0.00     $0.00
   $105          $110 $9.20  $7.30  $5.30  $3.50  $1.80  $0.20        $0.00       $0.00  $0.00                 $0.00     $0.00
   $110          $115 $9.80  $7.90  $5.90  $4.00  $2.30  $0.70        $0.00       $0.00  $0.00                 $0.00     $0.00
   $115          $120 $10.40 $8.50  $6.50  $4.50  $2.80  $1.20        $0.00       $0.00  $0.00                 $0.00     $0.00
   $120          $125 $11.00 $9.10  $7.10  $5.10  $3.30  $1.70        $0.00       $0.00  $0.00                 $0.00     $0.00
   $125          $130 $11.60 $9.70  $7.70  $5.70  $3.80  $2.20        $0.50       $0.00  $0.00                 $0.00     $0.00
   $130          $135 $12.20 $10.30 $8.30  $6.30  $4.30  $2.70        $1.00       $0.00  $0.00                 $0.00     $0.00
   $135          $140 $12.80 $10.90 $8.90  $6.90  $4.90  $3.20        $1.50       $0.00  $0.00                 $0.00     $0.00
   $140          $145 $13.40 $11.50 $9.50  $7.50  $5.50  $3.70        $2.00       $0.40  $0.00                 $0.00     $0.00
   $145          $150 $14.00 $12.10 $10.10 $8.10  $6.10  $4.20        $2.50       $0.90  $0.00                 $0.00     $0.00
   $150          $155 $14.60 $12.70 $10.70 $8.70  $6.70  $4.70        $3.00       $1.40  $0.00                 $0.00     $0.00
   $155          $160 $15.20 $13.30 $11.30 $9.30  $7.30  $5.30        $3.50       $1.90  $0.20                 $0.00     $0.00
   $160          $165 $15.80 $13.90 $11.90 $9.90  $7.90  $5.90        $4.00       $2.40  $0.70                 $0.00     $0.00
   $165          $170 $16.40 $14.50 $12.50 $10.50 $8.50  $6.50        $4.50       $2.90  $1.20                 $0.00     $0.00
   $170          $175 $17.00 $15.10 $13.10 $11.10 $9.10  $7.10        $5.10       $3.40  $1.70                 $0.10     $0.00
   $175          $180 $17.60 $15.70 $13.70 $11.70 $9.70  $7.70        $5.70       $3.90  $2.20                 $0.60     $0.00
   $180          $185 $18.20 $16.30 $14.30 $12.30 $10.30 $8.30        $6.30       $4.40  $2.70                 $1.10     $0.00
   $185          $190 $18.80 $16.90 $14.90 $12.90 $10.90 $8.90        $6.90       $4.90  $3.20                 $1.60     $0.00
   $190          $195 $19.40 $17.50 $15.50 $13.50 $11.50 $9.50        $7.50       $5.50  $3.70                 $2.10     $0.40
   $195          $200 $20.00 $18.10 $16.10 $14.10 $12.10 $10.10       $8.10       $6.10  $4.20                 $2.60     $0.90
   $200          $205 $20.60 $18.70 $16.70 $14.70 $12.70 $10.70       $8.70       $6.70  $4.80                 $3.10     $1.40
   $205          $210 $21.50 $19.30 $17.30 $15.30 $13.30 $11.30       $9.30       $7.30  $5.40                 $3.60     $1.90
   $210          $215 $22.60 $19.90 $17.90 $15.90 $13.90 $11.90       $9.90       $7.90  $6.00                 $4.10     $2.40
   $215          $220 $23.70 $20.50 $18.50 $16.50 $14.50 $12.50       $10.50      $8.50  $6.60                 $4.60     $2.90
   $220          $225 $24.80 $21.20 $19.10 $17.10 $15.10 $13.10       $11.10      $9.10  $7.20                 $5.20     $3.40
   $225          $230 $25.90 $22.30 $19.70 $17.70 $15.70 $13.70       $11.70      $9.70  $7.80                 $5.80     $3.90
   $230          $235 $27.00 $23.40 $20.30 $18.30 $16.30 $14.30       $12.30      $10.30 $8.40                 $6.40     $4.40
   $235          $240 $28.10 $24.50 $20.90 $18.90 $16.90 $14.90       $12.90      $10.90 $9.00                 $7.00     $5.00
   $240          $245 $29.20 $25.60 $22.00 $19.50 $17.50 $15.50       $13.50      $11.50 $9.60                 $7.60     $5.60
   $245          $250 $30.30 $26.70 $23.10 $20.10 $18.10 $16.10       $14.10      $12.10 $10.20                $8.20     $6.20
   $250          $255 $31.40 $27.80 $24.20 $20.70 $18.70 $16.70       $14.70      $12.70 $10.80                $8.80     $6.80
   $255          $260 $32.50 $28.90 $25.30 $21.60 $19.30 $17.30       $15.30      $13.30 $11.40                $9.40     $7.40
   $260          $265 $33.60 $30.00 $26.40 $22.70 $19.90 $17.90       $15.90      $13.90 $12.00                $10.00    $8.00
   $265          $270 $34.70 $31.10 $27.50 $23.80 $20.50 $18.50       $16.50      $14.50 $12.60                $10.60    $8.60
   $270          $275 $35.80 $32.20 $28.60 $24.90 $21.30 $19.10       $17.10      $15.10 $13.20                $11.20    $9.20
   $275          $280 $36.90 $33.30 $29.70 $26.00 $22.40 $19.70       $17.70      $15.70 $13.80                $11.80    $9.80

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                 2024 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier
                                           DAILY Payroll Period
If the Wage Amount                                  SINGLE Persons
       (line 1a)                                  And the number of allowances is:
       is
         But less     0      1      2      3      4      5            6           7      8                     9         10
At least         than                        The Tentative Withholding Amount is:
$280             $285 $38.00 $34.40 $30.80 $27.10 $23.50 $20.30       $18.30      $16.30 $14.40                $12.40    $10.40
$285             $290 $39.10 $35.50 $31.90 $28.20 $24.60 $21.00       $18.90      $16.90 $15.00                $13.00    $11.00
$290             $295 $40.20 $36.60 $33.00 $29.30 $25.70 $22.10       $19.50      $17.50 $15.60                $13.60    $11.60
$295             $300 $41.30 $37.70 $34.10 $30.40 $26.80 $23.20       $20.10      $18.10 $16.20                $14.20    $12.20
$300             $305 $42.40 $38.80 $35.20 $31.50 $27.90 $24.30       $20.70      $18.70 $16.80                $14.80    $12.80
$305             $310 $43.50 $39.90 $36.30 $32.60 $29.00 $25.40       $21.70      $19.30 $17.40                $15.40    $13.40
$310             $315 $44.60 $41.00 $37.40 $33.70 $30.10 $26.50       $22.80      $19.90 $18.00                $16.00    $14.00
$315             $320 $45.70 $42.10 $38.50 $34.80 $31.20 $27.60       $23.90      $20.50 $18.60                $16.60    $14.60
$320             $325 $46.80 $43.20 $39.60 $35.90 $32.30 $28.70       $25.00      $21.40 $19.20                $17.20    $15.20
$325             $330 $47.90 $44.30 $40.70 $37.00 $33.40 $29.80       $26.10      $22.50 $19.80                $17.80    $15.80
$330             $335 $49.00 $45.40 $41.80 $38.10 $34.50 $30.90       $27.20      $23.60 $20.40                $18.40    $16.40
$335             $340 $50.10 $46.50 $42.90 $39.20 $35.60 $32.00       $28.30      $24.70 $21.00                $19.00    $17.00
$340             $345 $51.20 $47.60 $44.00 $40.30 $36.70 $33.10       $29.40      $25.80 $22.10                $19.60    $17.60
$345             $350 $52.30 $48.70 $45.10 $41.40 $37.80 $34.20       $30.50      $26.90 $23.20                $20.20    $18.20
$350             $355 $53.40 $49.80 $46.20 $42.50 $38.90 $35.30       $31.60      $28.00 $24.30                $20.80    $18.80
$355             $360 $54.50 $50.90 $47.30 $43.60 $40.00 $36.40       $32.70      $29.10 $25.40                $21.80    $19.40
$360             $365 $55.60 $52.00 $48.40 $44.70 $41.10 $37.50       $33.80      $30.20 $26.50                $22.90    $20.00
$365             $370 $56.70 $53.10 $49.50 $45.80 $42.20 $38.60       $34.90      $31.30 $27.60                $24.00    $20.60
$370             $375 $57.80 $54.20 $50.60 $46.90 $43.30 $39.70       $36.00      $32.40 $28.70                $25.10    $21.50
$375             $380 $58.90 $55.30 $51.70 $48.00 $44.40 $40.80       $37.10      $33.50 $29.80                $26.20    $22.60
$380             $385 $60.00 $56.40 $52.80 $49.10 $45.50 $41.90       $38.20      $34.60 $30.90                $27.30    $23.70
$385             $390 $61.10 $57.50 $53.90 $50.20 $46.60 $43.00       $39.30      $35.70 $32.00                $28.40    $24.80
$390             $395 $62.20 $58.60 $55.00 $51.30 $47.70 $44.10       $40.40      $36.80 $33.10                $29.50    $25.90
$395             $400 $63.30 $59.70 $56.10 $52.40 $48.80 $45.20       $41.50      $37.90 $34.20                $30.60    $27.00

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                                                             the Percentage Method or you can't use the Wage Bracket 
                                                             Method tables because the employee's annual wages ex-
4. Percentage Method Tables                                  ceed the amount from the last bracket of the table (based 
                                                             on marital status and pay period), use the worksheet be-
for Manual Payroll Systems 
                                                             low and the Percentage Method tables that follow to figure 
With Forms W-4 From 2020 or                                  federal income tax withholding. This method works for any 
                                                             amount of wages.
Later

If you compute payroll manually, your employee has sub-
mitted a Form W-4 for 2020 or later, and you prefer to use 
Worksheet 4. Employer’s Withholding Worksheet for 
Percentage Method Tables for Manual Payroll Systems With 
Forms W-4 From 2020 or Later                                                                Keep for Your Records
                                                                                                                                                             
              Table 6    Monthly         Semimonthly         Biweekly                Weekly Daily
                                   12          24            26                      52     260

   Step 1. Adjust the employee’s wage amount
           1a Enter the employee’s total taxable wages this payroll period . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                     1a $
           1b Enter the number of pay periods you have per year (see Table 6) . . . . . . . . . . . . . . . . . . . . . . . . .                          1b  
           1c Enter the amount from Step 4(a) of the employee's Form W-4 . . . . . . . . . . . . . . . . . . . . . . . . . . .                           1c $
           1d Divide line 1c by the number on line 1b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .            1d $
           1e Add lines 1a and 1d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    1e $
           1f Enter the amount from Step 4(b) of the employee's Form W-4 . . . . . . . . . . . . . . . . . . . . . . . . . . .                           1f $
           1g Divide line 1f by the number on line 1b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .            1g $
           1h Subtract line 1g from line 1e. If zero or less, enter -0-. This is the Adjusted Wage Amount  . . . . . .                                   1h $

   Step 2. Figure the Tentative Withholding Amount
           based on your pay frequency, the employee's Adjusted Wage Amount, filing status (Step 1(c) of Form W-4), and whether the box in 
           Step 2 of Form W-4 is checked.
           2a Find the row in the STANDARD Withholding Rate Schedules (if the box in Step 2 of Form W-4 is 
              NOT checked) or the Form W-4, Step 2, Checkbox, Withholding Rate Schedules (if it HAS been 
              checked) of the Percentage Method tables in this section in which the amount on line 1h is at least 
              the amount in column A but less than the amount in column B, and then enter here the amount from 
              column A of that row  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    2a $
           2b Enter the amount from column C of that row . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                 2b $
           2c Enter the percentage from column D of that row . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                   2c  %
           2d Subtract line 2a from line 1h . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .      2d $
           2e Multiply the amount on line 2d by the percentage on line 2c . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                      2e $
           2f Add lines 2b and 2e. This is the Tentative Withholding Amount          . . . . . . . . . . . . . . . . . . . . . . . .                     2f $

   Step 3. Account for tax credits
           3a Enter the amount from Step 3 of the employee’s Form W-4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                          3a $
           3b Divide the amount on line 3a by the number of pay periods on line 1b . . . . . . . . . . . . . . . . . . . . . .                           3b $
           3c Subtract line 3b from line 2f. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .              3c $

   Step 4. Figure the final amount to withhold
           4a Enter the additional amount to withhold from Step 4(c) of the employee’s Form W-4 . . . . . . . . . . .                                    4a $
           4b Add lines 3c and 4a. This is the amount to withhold from the employee’s wages this 
              pay period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4b $

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                       2024 Percentage Method Tables for Manual Payroll Systems With Forms W-4 from 2020 or Later
                                                       WEEKLY Payroll Period
           STANDARD Withholding Rate Schedules                        Form W-4, Step 2, Checkbox, Withholding Rate Schedules
 (Use these if the box in Step 2 of Form W-4 is NOT checked)            (Use these if the box in Step 2 of Form W-4   checked)IS
If the Adjusted Wage                                   of the        If the Adjusted Wage                                  of the
Amount (line 1h) is:         The                       amount that   Amount (line 1h) is:        The                       amount that
                             tentative                 the Adjusted                              tentative                 the Adjusted
           But less          amount to    Plus this    Wage                     But less         amount to    Plus this    Wage
 At least— than—             withhold is: percentage— exceeds—        At least— than—            withhold is: percentage— exceeds—
 A                   B           C            D              E        A                   B          C            D              E
                       Married Filing Jointly                                               Married Filing Jointly
   $0                  $562      $0.00              0%         $0           $0              $281     $0.00              0%        $0
   $562              $1,008      $0.00          10%            $562     $281                $504     $0.00          10%           $281
 $1,008              $2,375      $44.60         12%           $1,008    $504              $1,188     $22.30         12%           $504
 $2,375              $4,428      $208.64        22%           $2,375  $1,188              $2,214     $104.38        22%          $1,188
 $4,428              $7,944      $660.30        24%           $4,428  $2,214              $3,972     $330.10        24%          $2,214
 $7,944              $9,936  $1,504.14          32%           $7,944  $3,972              $4,968     $752.02        32%          $3,972
 $9,936              $14,623 $2,141.58          35%           $9,936  $4,968              $7,312 $1,070.74          35%          $4,968
 $14,623                     $3,782.03          37%    $14,623        $7,312                     $1,891.14          37%          $7,312
                                                                      
           Single or Married Filing Separately                                  Single or Married Filing Separately
   $0                  $281      $0.00              0%         $0           $0              $140     $0.00              0%        $0
   $281                $504      $0.00          10%            $281     $140                $252     $0.00          10%           $140
   $504              $1,188      $22.30         12%            $504     $252                $594     $11.20         12%           $252
 $1,188              $2,214      $104.38        22%           $1,188    $594              $1,107     $52.24         22%           $594
 $2,214              $3,972      $330.10        24%           $2,214  $1,107              $1,986     $165.10        24%          $1,107
 $3,972              $4,968      $752.02        32%           $3,972  $1,986              $2,484     $376.06        32%          $1,986
 $4,968              $11,999 $1,070.74          35%           $4,968  $2,484              $6,000     $535.42        35%          $2,484
 $11,999                     $3,531.59          37%    $11,999        $6,000                     $1,766.02          37%          $6,000
                                                                      
                       Head of Household                                                    Head of Household
   $0                  $421      $0.00              0%         $0           $0              $211     $0.00              0%        $0
   $421                $739      $0.00          10%            $421     $211                $370     $0.00          10%           $211
   $739              $1,635      $31.80         12%            $739     $370                $817     $15.90         12%           $370
 $1,635              $2,354      $139.32        22%           $1,635    $817              $1,177     $69.54         22%           $817
 $2,354              $4,113      $297.50        24%           $2,354  $1,177              $2,056     $148.74        24%          $1,177
 $4,113              $5,108      $719.66        32%           $4,113  $2,056              $2,554     $359.70        32%          $2,056
 $5,108              $12,139 $1,038.06          35%           $5,108  $2,554              $6,070     $519.06        35%          $2,554
 $12,139                     $3,498.91          37%    $12,139        $6,070                     $1,749.66          37%          $6,070

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                       2024 Percentage Method Tables for Manual Payroll Systems With Forms W-4 from 2020 or Later
                                                       BIWEEKLY Payroll Period
           STANDARD Withholding Rate Schedules                         Form W-4, Step 2, Checkbox, Withholding Rate Schedules
   (Use these if the box in Step 2 of Form W-4 is NOT checked)           (Use these if the box in Step 2 of Form W-4   checked)IS
If the Adjusted Wage                                   of the         If the Adjusted Wage                                   of the
Amount (line 1h) is:         The                       amount that    Amount (line 1h) is:         The                       amount that
                             tentative                 the Adjusted                                tentative                 the Adjusted
           But less          amount to    Plus this    Wage                      But less          amount to    Plus this    Wage
 At least— than—             withhold is: percentage— exceeds—         At least— than—             withhold is: percentage— exceeds—
   A                 B           C            D                E       A                   B           C           D               E
                       Married Filing Jointly                                                Married Filing Jointly
     $0              $1,123      $0.00              0%           $0      $0                  $562      $0.00              0%        $0
   $1,123            $2,015      $0.00            10%          $1,123    $562              $1,008      $0.00         10%            $562
   $2,015            $4,750      $89.20           12%          $2,015  $1,008              $2,375      $44.60        12%           $1,008
   $4,750            $8,856      $417.40          22%          $4,750  $2,375              $4,428      $208.64       22%           $2,375
   $8,856            $15,888 $1,320.72            24%          $8,856  $4,428              $7,944      $660.30       24%           $4,428
   $15,888           $19,871 $3,008.40            32%  $15,888         $7,944              $9,936  $1,504.14         32%           $7,944
   $19,871           $29,246 $4,282.96            35%  $19,871         $9,936              $14,623 $2,141.58         35%           $9,936
   $29,246                   $7,564.21            37%  $29,246         $14,623                     $3,782.03         37%           $14,623
                                                                       
           Single or Married Filing Separately                                   Single or Married Filing Separately
     $0                $562      $0.00              0%           $0      $0                  $281      $0.00              0%        $0
     $562            $1,008      $0.00            10%            $562    $281                $504      $0.00         10%            $281
   $1,008            $2,375      $44.60           12%          $1,008    $504              $1,188      $22.30        12%            $504
   $2,375            $4,428      $208.64          22%          $2,375  $1,188              $2,214      $104.38       22%           $1,188
   $4,428            $7,944      $660.30          24%          $4,428  $2,214              $3,972      $330.10       24%           $2,214
   $7,944            $9,936  $1,504.14            32%          $7,944  $3,972              $4,968      $752.02       32%           $3,972
   $9,936            $23,998 $2,141.58            35%          $9,936  $4,968              $11,999 $1,070.74         35%           $4,968
   $23,998                   $7,063.28            37%  $23,998         $11,999                     $3,531.59         37%           $11,999
                                                                       
                       Head of Household                                                     Head of Household
     $0                $842      $0.00              0%           $0      $0                  $421      $0.00              0%        $0
     $842            $1,479      $0.00            10%            $842    $421                $739      $0.00         10%            $421
   $1,479            $3,269      $63.70           12%          $1,479    $739              $1,635      $31.80        12%            $739
   $3,269            $4,708      $278.50          22%          $3,269  $1,635              $2,354      $139.32       22%           $1,635
   $4,708            $8,225      $595.08          24%          $4,708  $2,354              $4,113      $297.50       24%           $2,354
   $8,225            $10,215 $1,439.16            32%          $8,225  $4,113              $5,108      $719.66       32%           $4,113
   $10,215           $24,279 $2,075.96            35%  $10,215         $5,108              $12,139 $1,038.06         35%           $5,108
   $24,279                   $6,998.36            37%  $24,279         $12,139                     $3,498.91         37%           $12,139

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                       2024 Percentage Method Tables for Manual Payroll Systems With Forms W-4 from 2020 or Later
                                                    SEMIMONTHLY Payroll Period
           STANDARD Withholding Rate Schedules                        Form W-4, Step 2, Checkbox, Withholding Rate Schedules
 (Use these if the box in Step 2 of Form W-4 is NOT checked)            (Use these if the box in Step 2 of Form W-4   checked)IS
If the Adjusted Wage                                   of the        If the Adjusted Wage                                   of the
Amount (line 1h) is:         The                       amount that   Amount (line 1h) is:         The                       amount that
                             tentative                 the Adjusted                               tentative                 the Adjusted
           But less          amount to    Plus this    Wage                     But less          amount to    Plus this    Wage
 At least— than—             withhold is: percentage— exceeds—        At least— than—             withhold is: percentage— exceeds—
 A                   B           C            D              E        A                   B           C           D               E
                       Married Filing Jointly                                               Married Filing Jointly
   $0                $1,217      $0.00              0%         $0       $0                  $608      $0.00              0%        $0
 $1,217              $2,183      $0.00          10%           $1,217    $608              $1,092      $0.00         10%            $608
 $2,183              $5,146      $96.60         12%           $2,183  $1,092              $2,573      $48.40        12%           $1,092
 $5,146              $9,594      $452.16        22%           $5,146  $2,573              $4,797      $226.12       22%           $2,573
 $9,594              $17,213 $1,430.72          24%           $9,594  $4,797              $8,606      $715.40       24%           $4,797
 $17,213             $21,527 $3,259.28          32%    $17,213        $8,606              $10,764 $1,629.56         32%           $8,606
 $21,527             $31,683 $4,639.76          35%    $21,527        $10,764             $15,842 $2,320.12         35%           $10,764
 $31,683                     $8,194.36          37%    $31,683        $15,842                     $4,097.42         37%           $15,842
                                                                      
           Single or Married Filing Separately                                  Single or Married Filing Separately
   $0                  $608      $0.00              0%         $0       $0                  $304      $0.00              0%        $0
   $608              $1,092      $0.00          10%            $608     $304                $546      $0.00         10%            $304
 $1,092              $2,573      $48.40         12%           $1,092    $546              $1,286      $24.20        12%            $546
 $2,573              $4,797      $226.12        22%           $2,573  $1,286              $2,398      $113.00       22%           $1,286
 $4,797              $8,606      $715.40        24%           $4,797  $2,398              $4,303      $357.64       24%           $2,398
 $8,606              $10,764 $1,629.56          32%           $8,606  $4,303              $5,382      $814.84       32%           $4,303
 $10,764             $25,998 $2,320.12          35%    $10,764        $5,382              $12,999 $1,160.12         35%           $5,382
 $25,998                     $7,652.02          37%    $25,998        $12,999                     $3,826.07         37%           $12,999
                                                                      
                       Head of Household                                                    Head of Household
   $0                  $913      $0.00              0%         $0       $0                  $456      $0.00              0%        $0
   $913              $1,602      $0.00          10%            $913     $456                $801      $0.00         10%            $456
 $1,602              $3,542      $68.90         12%           $1,602    $801              $1,771      $34.50        12%            $801
 $3,542              $5,100      $301.70        22%           $3,542  $1,771              $2,550      $150.90       22%           $1,771
 $5,100              $8,910      $644.46        24%           $5,100  $2,550              $4,455      $322.28       24%           $2,550
 $8,910              $11,067 $1,558.86          32%           $8,910  $4,455              $5,533      $779.48       32%           $4,455
 $11,067             $26,302 $2,249.10          35%    $11,067        $5,533              $13,151 $1,124.44         35%           $5,533
 $26,302                     $7,581.35          37%    $26,302        $13,151                     $3,790.74         37%           $13,151

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                       2024 Percentage Method Tables for Manual Payroll Systems With Forms W-4 from 2020 or Later
                                                       MONTHLY Payroll Period
           STANDARD Withholding Rate Schedules                         Form W-4, Step 2, Checkbox, Withholding Rate Schedules
   (Use these if the box in Step 2 of Form W-4 is NOT checked)           (Use these if the box in Step 2 of Form W-4   checked)IS
If the Adjusted Wage                                   of the         If the Adjusted Wage                                   of the
Amount (line 1h) is:         The                       amount that    Amount (line 1h) is:         The                       amount that
                             tentative                 the Adjusted                                tentative                 the Adjusted
           But less          amount to    Plus this    Wage                      But less          amount to    Plus this    Wage
 At least— than—             withhold is: percentage— exceeds—         At least— than—             withhold is: percentage— exceeds—
   A                 B           C            D                E       A                   B           C           D               E
                       Married Filing Jointly                                                Married Filing Jointly
     $0              $2,433      $0.00              0%           $0      $0                $1,217      $0.00              0%        $0
   $2,433            $4,367      $0.00            10%          $2,433  $1,217              $2,183      $0.00         10%           $1,217
   $4,367            $10,292     $193.40          12%          $4,367  $2,183              $5,146      $96.60        12%           $2,183
   $10,292           $19,188     $904.40          22%  $10,292         $5,146              $9,594      $452.16       22%           $5,146
   $19,188           $34,425 $2,861.52            24%  $19,188         $9,594              $17,213 $1,430.72         24%           $9,594
   $34,425           $43,054 $6,518.40            32%  $34,425         $17,213             $21,527 $3,259.28         32%           $17,213
   $43,054           $63,367 $9,279.68            35%  $43,054         $21,527             $31,683 $4,639.76         35%           $21,527
   $63,367                   $16,389.23           37%  $63,367         $31,683                     $8,194.36         37%           $31,683
                                                                       
           Single or Married Filing Separately                                   Single or Married Filing Separately
     $0              $1,217      $0.00              0%           $0      $0                  $608      $0.00              0%        $0
   $1,217            $2,183      $0.00            10%          $1,217    $608              $1,092      $0.00         10%            $608
   $2,183            $5,146      $96.60           12%          $2,183  $1,092              $2,573      $48.40        12%           $1,092
   $5,146            $9,594      $452.16          22%          $5,146  $2,573              $4,797      $226.12       22%           $2,573
   $9,594            $17,213 $1,430.72            24%          $9,594  $4,797              $8,606      $715.40       24%           $4,797
   $17,213           $21,527 $3,259.28            32%  $17,213         $8,606              $10,764 $1,629.56         32%           $8,606
   $21,527           $51,996 $4,639.76            35%  $21,527         $10,764             $25,998 $2,320.12         35%           $10,764
   $51,996                   $15,303.91           37%  $51,996         $25,998                     $7,652.02         37%           $25,998
                                                                       
                       Head of Household                                                     Head of Household
     $0              $1,825      $0.00              0%           $0      $0                  $913      $0.00              0%        $0
   $1,825            $3,204      $0.00            10%          $1,825    $913              $1,602      $0.00         10%            $913
   $3,204            $7,083      $137.90          12%          $3,204  $1,602              $3,542      $68.90        12%           $1,602
   $7,083            $10,200     $603.38          22%          $7,083  $3,542              $5,100      $301.70       22%           $3,542
   $10,200           $17,821 $1,289.12            24%  $10,200         $5,100              $8,910      $644.46       24%           $5,100
   $17,821           $22,133 $3,118.16            32%  $17,821         $8,910              $11,067 $1,558.86         32%           $8,910
   $22,133           $52,604 $4,498.00            35%  $22,133         $11,067             $26,302 $2,249.10         35%           $11,067
   $52,604                   $15,162.85           37%  $52,604         $26,302                     $7,581.35         37%           $26,302

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                       2024 Percentage Method Tables for Manual Payroll Systems With Forms W-4 from 2020 or Later.
                                                       DAILY Payroll Period
           STANDARD Withholding Rate Schedules                        Form W-4, Step 2, Checkbox, Withholding Rate Schedules
 (Use these if the box in Step 2 of Form W-4 is NOT checked)               (Use these if the box in Step 2 of Form W-4   checked)IS
If the Adjusted Wage                                   of the        If the Adjusted Wage                                   of the
Amount (line 1h) is:         The                       amount that   Amount (line 1h) is:         The                       amount that
                             tentative                 the Adjusted                               tentative                 the Adjusted
           But less          amount to    Plus this    Wage                     But less          amount to    Plus this    Wage
 At least— than—             withhold is: percentage— exceeds—        At least— than—             withhold is: percentage— exceeds—
 A                   B           C            D              E        A                   B           C           D                E
                       Married Filing Jointly                                               Married Filing Jointly
   $0.00             $112.30     $0.00              0%        $0.00   $0.00               $56.20      $0.00              0%         $0.00
 $112.30             $201.50     $0.00          10%    $112.30        $56.20              $100.80     $0.00         10%            $56.20
 $201.50             $475.00     $8.92          12%    $201.50        $100.80             $237.50     $4.46         12%            $100.80
 $475.00             $885.60     $41.74         22%    $475.00        $237.50             $442.80     $20.86        22%            $237.50
 $885.60   $1,588.80             $132.07        24%    $885.60        $442.80             $794.40     $66.03        24%            $442.80
 $1,588.80 $1,987.10             $300.84        32%    $1,588.80      $794.40             $993.60     $150.41       32%            $794.40
 $1,987.10 $2,924.60             $428.30        35%    $1,987.10      $993.60   $1,462.30             $214.16       35%            $993.60
 $2,924.60                       $756.42        37%    $2,924.60      $1,462.30                       $378.20       37%            $1,462.30
                                                                      
           Single or Married Filing Separately                                  Single or Married Filing Separately
   $0.00             $56.20      $0.00              0%        $0.00   $0.00               $28.10      $0.00              0%         $0.00
 $56.20              $100.80     $0.00          10%           $56.20  $28.10              $50.40      $0.00         10%            $28.10
 $100.80             $237.50     $4.46          12%    $100.80        $50.40              $118.80     $2.23         12%            $50.40
 $237.50             $442.80     $20.86         22%    $237.50        $118.80             $221.40     $10.44        22%            $118.80
 $442.80             $794.40     $66.03         24%    $442.80        $221.40             $397.20     $33.01        24%            $221.40
 $794.40             $993.60     $150.41        32%    $794.40        $397.20             $496.80     $75.20        32%            $397.20
 $993.60   $2,399.80             $214.16        35%    $993.60        $496.80   $1,199.90             $107.07       35%            $496.80
 $2,399.80                       $706.33        37%    $2,399.80      $1,199.90                       $353.16       37%            $1,199.90
                                                                      
                       Head of Household                                                    Head of Household
   $0.00             $84.20      $0.00              0%        $0.00   $0.00               $42.10      $0.00              0%         $0.00
 $84.20              $147.90     $0.00          10%           $84.20  $42.10              $73.90      $0.00         10%            $42.10
 $147.90             $326.90     $6.37          12%    $147.90        $73.90              $163.50     $3.18         12%            $73.90
 $326.90             $470.80     $27.85         22%    $326.90        $163.50             $235.40     $13.93        22%            $163.50
 $470.80             $822.50     $59.51         24%    $470.80        $235.40             $411.30     $29.75        24%            $235.40
 $822.50   $1,021.50             $143.92        32%    $822.50        $411.30             $510.80     $71.97        32%            $411.30
 $1,021.50 $2,427.90             $207.60        35%    $1,021.50      $510.80   $1,213.90             $103.81       35%            $510.80
 $2,427.90                       $699.84        37%    $2,427.90      $1,213.90                       $349.89       37%            $1,213.90

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                                                                  to  figure  federal  income  tax  withholding.  This  method 
                                                                  works for any number of withholding allowances claimed 
5. Percentage Method Tables                                       and any amount of wages.

for Manual Payroll Systems                                        Periodic  payments  of  pensions  or  annuities  with  a 
                                                                  2021 or earlier Form W-4P.            In lieu of Worksheet 1B and 
With Forms W-4 From 2019 or                                       the Percentage Method tables in          section 1, you may use 
Earlier                                                           Worksheet  5  and  the  Percentage  Method  tables  in  this 
                                                                  section  to  figure  federal  income  tax  withholding  on  peri-
If you compute payroll manually and your employee      has        odic payments of pensions or annuities with a 2021 or ear-
not submitted a Form W-4 for 2020 or later, and you prefer        lier Form W-4P. As an alternative, if you prefer to use the 
to use the Percentage Method or you can't use the Wage            Wage Bracket Method of withholding, you may use Work-
Bracket  Method  tables  because  the  employee's  annual         sheet 3 and the Wage Bracket Method tables in section 3 
wages exceed the amount from the last bracket of the ta-          to figure federal income tax withholding on periodic pay-
ble  (based  on  marital  status  and  pay  period)  or  the  em- ments of pensions or annuities with a 2021 or earlier Form 
ployee  claimed  more  than  10  allowances,  use  the  work-     W-4P.
sheet below and the Percentage Method tables that follow 
Worksheet 5. Employer’s Withholding Worksheet for 
Percentage Method Tables for Manual Payroll Systems With 
Forms W-4 From 2019 or Earlier                                                                      Keep for Your Records
                                                                                                                                                                                  
    Table 7  Annually  Semiannually  Quarterly    Monthly         Semimonthly   Biweekly            Weekly Daily
             $4,300 $2,150               $1,075        $358       $179          $165                $83            $17

   Step 1. Adjust the employee’s wage amount
     1a Enter the employee's total taxable wages this payroll period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                              1a $
     1b Enter the number of allowances claimed on the employee's most recent Form W-4 . . . . . . . . . . . . . . . . . . . . .                                               1b  
     1c Multiply line 1b by the amount in Table 7 for your pay frequency . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                                1c $
     1d Subtract line 1c from line 1a. If zero or less, enter -0-. This is the Adjusted Wage Amount . . . . . . . . . . . . . . .                                             1d $

   Step 2. Figure the Tentative Withholding Amount
     based on your pay frequency, the employee's Adjusted Wage Amount, and marital status (line 3 of Form W-4).
     2a Find the row in the Percentage Method table in this section in which the amount on line 1d is at least the amount 
            in column A but less than the amount in column B, and then enter here the amount from column A of that 
            row . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a $
     2b Enter the amount from column C of that row . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                          2b $
     2c Enter the percentage from column D of that row . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                            2c  %
     2d Subtract line 2a from line 1d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .               2d $
     2e Multiply the amount on line 2d by the percentage on line 2c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                               2e $
     2f Add lines 2b and 2e. This is the Tentative Withholding Amount           . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                             2f $

   Step 3. Figure the final amount to withhold
     3a Enter the additional amount to withhold from line 6 of the employee's Form W-4 . . . . . . . . . . . . . . . . . . . . . . .                                          3a $
     3b Add lines 2f and 3a. This is the amount to withhold from the employee's wages this pay period      . . . . . .                                                        3b $

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                      2024 Percentage Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier
 
                                                       WEEKLY Payroll Period
                       MARRIED Persons                                                          SINGLE Persons
If the Adjusted Wage                                   of the        If the Adjusted Wage 
Amount (line 1d) is         The tentative Plus this    amount that   Amount (line 1d) is        The tentative Plus this    of the amount 
              But less      amount to     percentage   the wage                 But less        amount to     percentage   that the wage 
 at least…    than…         withhold is…  …            exceeds…       at least… than…           withhold is…  …            exceeds…
 A                  B       C               D          E             A          B               C                 D        E
           $0         $313    $0.00                 0%          $0     $0                 $115        $0.00             0%         $0
   $313               $760    $0.00           10%             $313     $115               $338        $0.00         10%     $115
   $760              $2,127   $44.70          12%             $760     $338              $1,022       $22.30        12%     $338
 $2,127              $4,180   $208.74         22%             $2,127 $1,022              $2,049 $104.38             22%     $1,022
 $4,180              $7,696   $660.40         24%             $4,180 $2,049              $3,807 $330.32             24%     $2,049
 $7,696              $9,688 $1,504.24         32%             $7,696 $3,807              $4,802 $752.24             32%     $3,807
 $9,688             $14,375 $2,141.68         35%             $9,688 $4,802     $11,834         $1,070.64           35%     $4,802
 $14,375                    $3,782.13         37%      $14,375       $11,834                    $3,531.84           37%    $11,834
 
                                                       BIWEEKLY Payroll Period
                       MARRIED Persons                                                          SINGLE Persons
If the Adjusted Wage                                   of the        If the Adjusted Wage 
Amount (line 1d) is         The tentative Plus this    amount that   Amount (line 1d) is        The tentative Plus this    of the amount 
              But less      amount to     percentage   the wage                 But less        amount to     percentage   that the wage 
 at least…    than…         withhold is…  …            exceeds…       at least… than…           withhold is…  …            exceeds…
 A                  B       C               D          E             A          B               C                 D        E
           $0         $627    $0.00                 0%          $0     $0                 $231        $0.00             0%         $0
   $627              $1,519   $0.00           10%             $627     $231               $677        $0.00         10%     $231
 $1,519              $4,254   $89.20          12%             $1,519   $677              $2,044       $44.60        12%     $677
 $4,254              $8,360   $417.40         22%             $4,254 $2,044              $4,097 $208.64             22%     $2,044
 $8,360             $15,392 $1,320.72         24%             $8,360 $4,097              $7,613 $660.30             24%     $4,097
 $15,392            $19,375 $3,008.40         32%      $15,392       $7,613              $9,605 $1,504.14           32%     $7,613
 $19,375            $28,750 $4,282.96         35%      $19,375       $9,605     $23,667         $2,141.58           35%     $9,605
 $28,750                    $7,564.21         37%      $28,750       $23,667                    $7,063.28           37%    $23,667
 
                                                     SEMIMONTHLY Payroll Period
                       MARRIED Persons                                                          SINGLE Persons
If the Adjusted Wage                                   of the        If the Adjusted Wage 
Amount (line 1d) is         The tentative Plus this    amount that   Amount (line 1d) is        The tentative Plus this    of the amount 
              But less      amount to     percentage   the wage                 But less        amount to     percentage   that the wage 
 at least…    than…         withhold is…  …            exceeds…       at least… than…           withhold is…  …            exceeds…
 A                  B       C               D          E             A          B               C                 D        E
           $0         $679    $0.00                 0%          $0     $0                 $250        $0.00             0%         $0
   $679              $1,646   $0.00           10%             $679     $250               $733        $0.00         10%     $250
 $1,646              $4,608   $96.70          12%             $1,646   $733              $2,215       $48.30        12%     $733
 $4,608              $9,056   $452.14         22%             $4,608 $2,215              $4,439 $226.14             22%     $2,215
 $9,056             $16,675 $1,430.70         24%             $9,056 $4,439              $8,248 $715.42             24%     $4,439
 $16,675            $20,990 $3,259.26         32%      $16,675       $8,248     $10,405         $1,629.58           32%     $8,248
 $20,990            $31,146 $4,640.06         35%      $20,990       $10,405    $25,640         $2,319.82           35%    $10,405
 $31,146                    $8,194.66         37%      $31,146       $25,640                    $7,652.07           37%    $25,640
 
                                                       MONTHLY Payroll Period
                       MARRIED Persons                                                          SINGLE Persons
If the Adjusted Wage                                   of the        If the Adjusted Wage 
Amount (line 1d) is         The tentative Plus this    amount that   Amount (line 1d) is        The tentative Plus this    of the amount 
              But less      amount to     percentage   the wage                 But less        amount to     percentage   that the wage 
 at least…    than…         withhold is…  …            exceeds…       at least… than…           withhold is…  …            exceeds…
 A                  B       C               D          E             A          B               C                 D        E
           $0        $1,358   $0.00                 0%          $0     $0                 $500        $0.00             0%         $0
 $1,358              $3,292   $0.00           10%             $1,358   $500              $1,467       $0.00         10%     $500
 $3,292              $9,217   $193.40         12%             $3,292 $1,467              $4,429       $96.70        12%     $1,467
 $9,217             $18,113   $904.40         22%             $9,217 $4,429              $8,877 $452.14             22%     $4,429
 $18,113            $33,350 $2,861.52         24%      $18,113       $8,877     $16,496         $1,430.70           24%     $8,877
 $33,350            $41,979 $6,518.40         32%      $33,350       $16,496    $20,810         $3,259.26           32%    $16,496
 $41,979            $62,292 $9,279.68         35%      $41,979       $20,810    $51,279         $4,639.74           35%    $20,810
 $62,292                    $16,389.23        37%      $62,292       $51,279                    $15,303.89          37%    $51,279

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                      2024 Percentage Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier
 
                                                       QUARTERLY Payroll Period
                       MARRIED Persons                                                          SINGLE Persons
If the Adjusted Wage                                   of the        If the Adjusted Wage 
Amount (line 1d) is         The tentative Plus this    amount that   Amount (line 1d) is        The tentative Plus this    of the amount 
              But less      amount to     percentage   the wage                 But less        amount to     percentage   that the wage 
 at least…    than…         withhold is…  …            exceeds…       at least… than…           withhold is…  …            exceeds…
   A                B       C               D          E             A          B               C                 D        E
           $0        $4,075   $0.00                 0%          $0         $0            $1,500       $0.00             0%         $0
   $4,075            $9,875   $0.00           10%             $4,075 $1,500              $4,400       $0.00         10%     $1,500
   $9,875           $27,650   $580.00         12%             $9,875 $4,400     $13,288         $290.00             12%     $4,400
   $27,650          $54,338 $2,713.00         22%      $27,650       $13,288    $26,631         $1,356.56           22%    $13,288
   $54,338    $100,050      $8,584.36         24%      $54,338       $26,631    $49,488         $4,292.02           24%    $26,631
   $100,050   $125,938      $19,555.24        32%      $100,050      $49,488    $62,431         $9,777.70           32%    $49,488
   $125,938   $186,875      $27,839.40        35%      $125,938      $62,431    $153,838        $13,919.46          35%    $62,431
   $186,875                 $49,167.35        37%      $186,875      $153,838                   $45,911.91          37%    $153,838

                                                     SEMIANNUAL Payroll Period
                       MARRIED Persons                                                          SINGLE Persons
If the Adjusted Wage                                   of the        If the Adjusted Wage 
Amount (line 1d) is         The tentative Plus this    amount that   Amount (line 1d) is        The tentative Plus this    of the amount 
              But less      amount to     percentage   the wage                 But less        amount to     percentage   that the wage 
 at least…    than…         withhold is…  …            exceeds…       at least… than…           withhold is…  …            exceeds…
   A                B       C               D          E             A          B               C                 D        E
           $0        $8,150   $0.00                 0%          $0         $0            $3,000       $0.00             0%         $0
   $8,150           $19,750   $0.00           10%             $8,150 $3,000              $8,800       $0.00         10%     $3,000
   $19,750          $55,300 $1,160.00         12%      $19,750       $8,800     $26,575         $580.00             12%     $8,800
   $55,300    $108,675      $5,426.00         22%      $55,300       $26,575    $53,263         $2,713.00           22%    $26,575
   $108,675   $200,100      $17,168.50        24%      $108,675      $53,263    $98,975         $8,584.36           24%    $53,263
   $200,100   $251,875      $39,110.50        32%      $200,100      $98,975    $124,863        $19,555.24          32%    $98,975
   $251,875   $373,750      $55,678.50        35%      $251,875      $124,863   $307,675        $27,839.40          35%    $124,863
   $373,750                 $98,334.75        37%      $373,750      $307,675                   $91,823.60          37%    $307,675

                                                       ANNUAL Payroll Period
                       MARRIED Persons                                                          SINGLE Persons
If the Adjusted Wage                                   of the        If the Adjusted Wage 
Amount (line 1d) is         The tentative Plus this    amount that   Amount (line 1d) is        The tentative Plus this    of the amount 
              But less      amount to     percentage   the wage                 But less        amount to     percentage   that the wage 
 at least…    than…         withhold is…  …            exceeds…       at least… than…           withhold is…  …            exceeds…
   A                B       C               D          E             A          B               C                 D        E
           $0       $16,300   $0.00                 0%          $0         $0            $6,000       $0.00             0%         $0
   $16,300          $39,500   $0.00           10%      $16,300       $6,000     $17,600               $0.00         10%     $6,000
   $39,500    $110,600      $2,320.00         12%      $39,500       $17,600    $53,150         $1,160.00           12%    $17,600
   $110,600   $217,350      $10,852.00        22%      $110,600      $53,150    $106,525        $5,426.00           22%    $53,150
   $217,350   $400,200      $34,337.00        24%      $217,350      $106,525   $197,950        $17,168.50          24%    $106,525
   $400,200   $503,750      $78,221.00        32%      $400,200      $197,950   $249,725        $39,110.50          32%    $197,950
   $503,750   $747,500      $111,357.00       35%      $503,750      $249,725   $615,350        $55,678.50          35%    $249,725
   $747,500                 $196,669.50       37%      $747,500      $615,350                   $183,647.25         37%    $615,350

                                                       DAILY Payroll Period
                       MARRIED Persons                                                          SINGLE Persons
If the Adjusted Wage                                   of the        If the Adjusted Wage 
Amount (line 1d) is         The tentative Plus this    amount that   Amount (line 1d) is        The tentative Plus this    of the amount 
              But less      amount to     percentage   the wage                 But less        amount to     percentage   that the wage 
 at least…    than…         withhold is…  …            exceeds…       at least… than…           withhold is…  …            exceeds…
   A                B       C               D          E             A          B               C                 D        E
     $0.00           $62.70   $0.00                 0%        $0.00  $0.00               $23.10       $0.00             0%  $0.00
   $62.70           $151.90   $0.00           10%             $62.70 $23.10              $67.70       $0.00         10%     $23.10
   $151.90          $425.40   $8.92           12%      $151.90       $67.70     $204.40               $4.46         12%     $67.70
   $425.40          $836.00   $41.74          22%      $425.40       $204.40    $409.70               $20.86        22%    $204.40
   $836.00    $1,539.20       $132.07         24%      $836.00       $409.70    $761.30               $66.03        24%    $409.70
   $1,539.20  $1,937.50       $300.84         32%      $1,539.20     $761.30    $960.50         $150.41             32%    $761.30
   $1,937.50  $2,875.00       $428.30         35%      $1,937.50     $960.50    $2,366.70       $214.16             35%    $960.50
   $2,875.00                  $756.42         37%      $2,875.00     $2,366.70                  $706.33             37%    $2,366.70

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ous employment (defined below in this section) during
the current calendar year.
6. Alternative Methods for
Complete the following steps to figure withholding tax
Figuring Withholding by the part-year method.
1. Add the wages to be paid to the employee for the cur-
You may use various methods for figuring federal income
rent payroll period to any wages that you’ve already
tax withholding. The methods described next may be used
paid to the employee in the current term of continuous
instead of the Percentage Method and Wage Bracket
employment. See the definition for “term of continu-
Method discussed earlier in this publication. Use the
ous employment,” later.
method that best suits your payroll system and employ-
ees. 2. Add the number of payroll periods used in step 1 to
the number of payroll periods between the employee's
Employers must use a modified procedure to fig-
last employment and current employment. To find the
! ure the amount of federal income tax withholding number of periods between the last employment and
CAUTION on the wages of nonresident alien employees. Be-
current employment, divide the number of calendar
fore you use any of the alternative methods to figure the
days between the employee's last day of earlier em-
federal income tax withholding on the wages of nonresi-
ployment (or the previous December 31, if later) and
dent alien employees, see Withholding Adjustment for
the first day of current employment by the number of
Nonresident Alien Employees, earlier.
calendar days in the current payroll period.
Annualized wages. The Percentage Method Tables for 3. Divide the step 1 amount by the total number of pay-
Automated Payroll Systems in section 1 and Worksheet roll periods from step 2.
1A allow you to figure federal income tax withholding 4. Find the tax in the withholding tax tables on the step 3
based on annualized wages. amount. Be sure to use the correct payroll period ta-
ble and to take into account the employee's withhold-
Average estimated wages. You may withhold the tax for
ing allowances if their Form W-4 is from 2019 or ear-
a payroll period based on estimated average wages, with
lier, or take into account other information provided on
necessary adjustments, for any quarter. For details, see
the employee's 2020 or later Form W-4.
Regulations section 31.3402(h)(1)-1.
5. Multiply the total number of payroll periods from step
Cumulative wages. An employee may ask you, in writ- 2 by the step 4 amount.
ing, to withhold tax on cumulative wages. If you agree to
do so, and you’ve paid the employee for the same kind of 6. Subtract from the step 5 amount the total tax already
payroll period (weekly, biweekly, etc.) since the beginning withheld during the current term of continuous em-
of the year, you may figure the tax as follows. ployment. Any excess is the amount to withhold for
Add the wages you’ve paid the employee for the current the current payroll period.
calendar year to the current payroll period amount. Divide See Regulations section 31.3402(h)(4)-1(c) for more infor-
this amount by the number of payroll periods so far this mation about the part-year method.
year, including the current period. Figure the withholding
on this amount, and multiply the withholding by the num- Term of continuous employment. A term of continu-
ber of payroll periods so far this year, including the current ous employment may be a single term or two or more fol-
period. Subtract the total tax already deducted and with- lowing terms of employment with the same employer. A
held during the calendar year from the total amount of tax term of continuous employment includes holidays, regular
calculated. The excess is the amount to withhold for the days off, and days off for illness or vacation. A term of con-
current payroll period. See Revenue Procedure 78-8, tinuous employment begins on the first day that an em-
1978-1 C.B. 562, for an example of the cumulative ployee works for you and earns pay. It ends on the earlier
method. of the employee's last day of work for you or, if the em-
ployee performs no services for you for more than 30 cal-
Part-year employment. A part-year employee who fig- endar days, the last workday before the 30-day period. If
ures income tax on a calendar-year basis may ask you to an employment relationship is ended, the term of continu-
withhold tax by the part-year employment method. The re- ous employment is ended even if a new employment rela-
quest must be in writing, under penalties of perjury, and tionship is established with the same employer within 30
must contain the following information. days.
• The last day of any employment during the calendar
Other methods. You may use other methods and tables
year with any prior employer.
for withholding taxes, as long as the amount of tax with-
• A statement that the employee uses the calendar year held is consistently about the same as it would be under
accounting period. the Percentage Method, as discussed in section 1. If you
develop an alternative method or table, you should test
• A statement that the employee reasonably anticipates
the full range of wage and allowance situations to be sure
that he or she will be employed by all employers for a
that they meet the tolerances contained in Regulations
total of no more than 245 days in all terms of continu-
section 31.3402(h)(4)-1(a) as shown in the chart next.

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IF the tax required to be     THEN the annual tax withheld       or that aren't explicitly prohibited by the state and played 
withheld under the annual     under your method may not          at a location within the state.
percentage is . . .           differ by more than . . .
less than $10.00              $9.99.                             Class  III. A  class  lll  gaming  activity  is  any  gaming  that 
                                                                 isn't class l or class ll. Class lll includes horse racing, dog 
$10 or more but under $100    $10 plus 10% of the excess 
                              over $10.                          racing, jai alai, casino gaming, and slot machines.
$100 or more but under $1,000 $19 plus 3% of the excess 
                              over $100.                         Withholding Tables

$1,000 or more                $46 plus 1% of the excess          To  figure  the  amount  of  tax  to  withhold  each  time  you 
                              over $1,000.
                                                                 make a payment, use the table on the next page for the 
                                                                 period for which you make payments. For example, if you 
                                                                 make  payments  weekly,  use  Table  1;  if  you  make  pay-
7. Tables for Withholding on                                     ments monthly, use Table 4. If the total payments to an in-
                                                                 dividual for the year are $14,600 or less, no withholding is 
Distributions of Indian Gaming                                   required.

Profits to Tribal Members                                        Example.    A  tribal  member  is  paid  monthly.  The 
                                                                 monthly payment is $6,000. Use Table 4, Monthly Distribu-
If you make certain payments to members of Indian tribes         tion Period, to figure the withholding. Subtract $5,146 from 
from gaming profits, you must withhold federal income tax.       the $6,000 payment for a remainder of $854. Multiply this 
You must withhold if (a) the total payment to a member for       amount by 22% for a total of $187.88. Add $452.16 for to-
the year is over $14,600, and (b) the payment is from the        tal withholding of $640.04.
net revenues of class II or class III gaming activities (clas-
sified by the Indian Gaming Regulatory Act) conducted or         Depositing  and  reporting  withholding. Combine  the 
licensed by the tribes.                                          Indian  gaming  withholding  with  all  other  nonpayroll  with-
                                                                 holding (for example, backup withholding and withholding 
A class I gaming activity isn't subject to this withholding      on  gambling  winnings).  Generally,  you  must  deposit  the 
requirement. Class I activities are social games solely for      amounts withheld using electronic funds transfer. See De-
prizes of minimal value or traditional forms of Indian gam-      positing Taxes in Pub. 15 for a detailed discussion of the 
ing  engaged  in  as  part  of  tribal  ceremonies  or  celebra- deposit requirements.
tions.                                                           Report  Indian  gaming  withholding  on  Form  945.  Also, 
                                                                 report  the  payments  and  withholding  to  tribal  members 
Class  II. Class  II  includes  (a)  bingo  and  similar  games, 
                                                                 and to the IRS on Form 1099-MISC.
such as pull tabs, punch boards, tip jars, lotto, and instant 
bingo; and (b) card games that are authorized by the state 

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            Tables for Withholding on Distributions of Indian Casino Profits to Tribal Members

                                                       Tables for All Individuals
                                                   (For Payments Made in 2024)
                                                                     
Table 1—WEEKLY DISTRIBUTION PERIOD                                  Table 2—BIWEEKLY DISTRIBUTION PERIOD
If the amount of the     The amount of income tax                   If the amount of the      The amount of income tax
payment is:              to withhold is:                            payment is:               to withhold is:
Not over    $281                         $0                         Not over             $562                $0
            But not                                                              But not
Over—        over—                                of excess over—   Over—         over—                               of excess over—
$281        $504                         10% . . . . . . . $281      $562        $1,008                      10% . . . . . . . $562
$504        $1,188       $22.30 plus 12%     . . . . . . . $504      $1,008      $2,375       $44.62 plus 12%    . . . . . . . $1,008
$1,188      $2,214       $104.38 plus 22%    . . . . . . . $1,188    $2,375      $4,428       $208.70 plus 22%   . . . . . . . $2,375
$2,214       - - - - - - $330.10 plus 24%    . . . . . . . $2,214    $4,428       - - - - - - $660.33 plus 24%   . . . . . . . $4,428

Table 3—SEMIMONTHLY DISTRIBUTION PERIOD                             Table 4—MONTHLY DISTRIBUTION PERIOD
If the amount of the     The amount of income tax                   If the amount of the      The amount of income tax
payment is:              to withhold is:                            payment is:               to withhold is:
Not over    $608                         $0                         Not over     $1,217                      $0
            But not                                                              But not
Over—        over—                                of excess over—   Over—         over—                               of excess over—
$608        $1,092                       10% . . . . . . . $608      $1,217      $2,183                      10% . . . . . . . $1,217
$1,092      $2,573       $48.40 plus 12%     . . . . . . . $1,092    $2,183      $5,146       $96.66 plus 12%    . . . . . . . $2,183
$2,573      $4,797       $226.12 plus 22%    . . . . . . . $2,573    $5,146      $9,594       $452.16 plus 22%   . . . . . . . $5,146
$4,797      - - - - - -  $715.40 plus 24%    . . . . . . . $4,797    $9,594      - - - - - -  $1,430.72 plus 24% . . . . . . . $9,594

Table 5—QUARTERLY DISTRIBUTION PERIOD                               Table 6—SEMIANNUAL DISTRIBUTION PERIOD
If the amount of the     The amount of income tax                    If the amount of the     The amount of income tax
payment is:              to withhold is:                             payment is:              to withhold is:
Not over    $3,650                       $0                         Not over     $7,300                      $0
            But not                                                              But not
Over—        over—                                of excess over—   Over—         over—                               of excess over—
$3,650      $6,550                       10% . . . . . . . $3,650    $7,300      $13,100                     10% . . . . . . . $7,300
$6,550      $15,438      $290.00 plus 12%    . . . . . . . $6,550    $13,100     $30,875      $580.00 plus 12%   . . . . . . . $13,100
$15,438     $28,781      $1,356.56 plus 22%  . . . . . . . $15,438   $30,875     $57,563      $2,713.00 plus 22% . . . . . . . $30,875
$28,781     - - - - - -  $4,292.02 plus 24%  . . . . . . . $28,781   $57,563     - - - - - -  $8,584.25 plus 24% . . . . . . . $57,563

Table 7—ANNUAL DISTRIBUTION PERIOD                                  Table 8—DAILY or MISCELLANEOUS DISTRIBUTION PERIOD
If the amount of the     The amount of income tax                   If the amount of the      The amount of income tax
payment is:              to withhold is:                            payment is:               to withhold is:
Not over    $14,600                      $0                         Not over     $56.20                      $0
            But not                                                              But not
Over—        over—                                of excess over—   Over—         over—                               of excess over—
$14,600     $26,200                      10% . . . . . . . $14,600   $56.20      $100.80                     10% . . . . . . . $56.20
$26,200     $61,750      $1,160.00 plus 12%  . . . . . . . $26,200   $100.80     $237.50      $4.46 plus 12%     . . . . . . . $100.80
$61,750     $115,125     $5,426.00 plus 22%  . . . . . . . $61,750   $237.50     $442.80      $20.86 plus 22%    . . . . . . . $237.50
$115,125    - - - - - -  $17,168.50 plus 24% . . . . . . . $115,125  $442.80     - - - - - -  $66.03 plus 24%    . . . . . . . $442.80

                                                                     forms, or instructions, go to IRS.gov to find resources that 
                                                                     can help you right away.
How To Get Tax Help
                                                                     Preparing  and  filing  your  tax  return.       Go  to   IRS.gov/
If you have questions about a tax issue; need help prepar-           EmploymentEfile  for  more  information  on  filing  your  em-
ing your tax return; or want to download free publications,          ployment tax returns electronically.

Publication 15-T (2024)                                                                                                        67

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Getting answers to your tax questions. On Watching IRS videos. The IRS Video portal
IRS.gov, you can get up-to-date information on (IRSVideos.gov) contains video and audio presentations
current events and changes in tax law. for individuals, small businesses, and tax professionals.

• IRS.gov/Help: A variety of tools to help you get an- Online tax information in other languages. You can
swers to some of the most common tax questions. find information on IRS.gov/MyLanguage if English isn’t
• IRS.gov/Forms: Find forms, instructions, and publica- your native language.
tions. You will find details on the most recent tax
changes and interactive links to help you find answers Free Over-the-Phone Interpreter (OPI) Service. The
to your questions. IRS is committed to serving taxpayers with limited-English
proficiency (LEP) by offering OPI services. The OPI Serv-
• You may also be able to access tax information in your ice is a federally funded program and is available at Tax-
e-filing software. payer Assistance Centers (TACs), most IRS offices, and
every VITA/TCE tax return site. The OPI Service is acces-
Need someone to prepare your tax return? There are sible in more than 350 languages.
various types of tax return preparers, including enrolled
Accessibility Helpline available for taxpayers with
agents, certified public accountants (CPAs), accountants,
disabilities. Taxpayers who need information about ac-
and many others who don’t have professional credentials.
cessibility services can call 833-690-0598. The Accessi-
If you choose to have someone prepare your tax return,
bility Helpline can answer questions related to current and
choose that preparer wisely. A paid tax preparer is:
future accessibility products and services available in al-
• Primarily responsible for the overall substantive accu- ternative media formats (for example, braille, large print,
racy of your return, audio, etc.). The Accessibility Helpline doesn’t have ac-
• Required to sign the return, and cess to your IRS account. For help with tax law, refunds, or
account-related issues, go to IRS.gov/LetUsHelp.
• Required to include their preparer tax identification
number (PTIN). Disasters. Go to IRS.gov/DisasterRelief to review the
available disaster tax relief.
Although the tax preparer always signs the return,
! you're ultimately responsible for providing all the Getting tax forms and publications. Go to IRS.gov/
CAUTION information required for the preparer to accurately
Forms to view, download, or print most of the forms, in-
prepare your return and for the accuracy of every item re- structions, and publications you may need. Or, you can go
ported on the return. Anyone paid to prepare tax returns to IRS.gov/OrderForms to place an order.
for others should have a thorough understanding of tax
matters. For more information on how to choose a tax pre- Getting tax publications and instructions in eBook
parer, go to Tips for Choosing a Tax Preparer on IRS.gov. format. Download and view most tax publications and in-
structions (including Pub. 15-T) on mobile devices as
eBooks at IRS.gov/eBooks.
Employers can register to use Business Services On- IRS eBooks have been tested using Apple's iBooks for
line. The Social Security Administration (SSA) offers on- iPad. Our eBooks haven’t been tested on other dedicated
line service at SSA.gov/employer for fast, free, and secure eBook readers, and eBook functionality may not operate
W-2 filing options to CPAs, accountants, enrolled agents, as intended.
and individuals who process Form W-2, Wage and Tax
Statement, and Form W-2c, Corrected Wage and Tax Get a transcript of your return. You can get a copy of
Statement. your tax transcript or a copy of your return by calling
800-829-4933 or by mailing Form 4506-T (transcript re-
IRS social media. Go to IRS.gov/SocialMedia to see the quest) or Form 4506 (copy of return) to the IRS.
various social media tools the IRS uses to share the latest
information on tax changes, scam alerts, initiatives, prod- Reporting and resolving your tax-related identity
ucts, and services. At the IRS, privacy and security are our theft issues.
highest priority. We use these tools to share public infor-
mation with you. Don’t post your social security number • Tax-related identity theft happens when someone
steals your personal information to commit tax fraud.
(SSN) or other confidential information on social media
Your taxes can be affected if your EIN is used to file a
sites. Always protect your identity when using any social
fraudulent return or to claim a refund or credit.
networking site.
The following IRS YouTube channels provide short, in- • The IRS doesn’t initiate contact with taxpayers by
formative videos on various tax-related topics in English, email, text messages (including shortened links), tele-
Spanish, and ASL. phone calls, or social media channels to request or
verify personal or financial information. This includes
• Youtube.com/irsvideos.
requests for personal identification numbers (PINs),
• Youtube.com/irsvideosmultilingua. passwords, or similar information for credit cards,
• Youtube.com/irsvideosASL. banks, or other financial accounts.

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• Go to IRS.gov/IdentityTheft, the IRS Identity Theft Go to IRS.gov/LetUsHelp for the topics people ask about
Central webpage, for information on identity theft and most. If you still need help, TACs provide tax help when a
data security protection for taxpayers, tax professio- tax issue can’t be handled online or by phone. All TACs
nals, and businesses. If your EIN has been lost or sto- now provide service by appointment, so you’ll know in ad-
len or you suspect you’re a victim of tax-related iden- vance that you can get the service you need without long
tity theft, you can learn what steps you should take. wait times. Before you visit, go to IRS.gov/TACLocator to
find the nearest TAC and to check hours, available serv-
Making a tax payment. Payments of U.S. tax must be ices, and appointment options. Or, on the IRS2Go app,
remitted to the IRS in U.S. dollars. Digital assets are not under the Stay Connected tab, choose the Contact Us op-
accepted. Go to IRS.gov/Payments for information on how tion and click on “Local Offices.”
to make a payment using any of the following options.
• Debit Card, Credit Card, or Digital Wallet: Choose an The Taxpayer Advocate Service (TAS)
approved payment processor to pay online or by
Is Here To Help You
phone.
• Electronic Funds Withdrawal: Schedule a payment What Is TAS?
when filing your federal taxes using tax return prepara-
TAS is an independent organization within the IRS that
tion software or through a tax professional.
helps taxpayers and protects taxpayer rights. TAS strives
• Electronic Federal Tax Payment System: Best option to ensure that every taxpayer is treated fairly and that you
for businesses. Enrollment is required. know and understand your rights under the Taxpayer Bill
• Check or Money Order: Mail your payment to the ad- of Rights.
dress listed on the notice or instructions.
How Can You Learn About Your Taxpayer
• Cash: You may be able to pay your taxes with cash at
Rights?
a participating retail store.
• Same-Day Wire: You may be able to do same-day The Taxpayer Bill of Rights describes 10 basic rights that
wire from your financial institution. Contact your finan- all taxpayers have when dealing with the IRS. Go to
cial institution for availability, cost, and time frames. TaxpayerAdvocate.IRS.gov to help you understand what
these rights mean to you and how they apply. These are
Note. The IRS uses the latest encryption technology to your rights. Know them. Use them.
ensure that the electronic payments you make online, by
phone, or from a mobile device using the IRS2Go app are What Can TAS Do for You?
safe and secure. Paying electronically is quick, easy, and
faster than mailing in a check or money order. TAS can help you resolve problems that you can’t resolve
with the IRS. And their service is free. If you qualify for
What if I can’t pay now? Go to IRS.gov/Payments for
their assistance, you will be assigned to one advocate
more information about your options.
who will work with you throughout the process and will do
• Apply for an online payment agreement IRS.gov/ ( everything possible to resolve your issue. TAS can help
OPA) to meet your tax obligation in monthly install- you if:
ments if you can’t pay your taxes in full today. Once
you complete the online process, you will receive im- • Your problem is causing financial difficulty for you,
your family, or your business;
mediate notification of whether your agreement has
been approved. • You face (or your business is facing) an immediate
threat of adverse action; or
• Use the Offer in Compromise Pre-Qualifier to see if
you can settle your tax debt for less than the full • You’ve tried repeatedly to contact the IRS but no one
amount you owe. For more information on the Offer in has responded, or the IRS hasn’t responded by the
Compromise program, go to IRS.gov/OIC. date promised.

Understanding an IRS notice or letter you’ve re- How Can You Reach TAS?
ceived. Go to IRS.gov/Notices to find additional informa-
tion about responding to an IRS notice or letter. TAS has offices in every state, the District of Columbia,
and Puerto Rico. To find your advocate’s number:
Responding to an IRS notice or letter. You can now
upload responses to all notices and letters using the • Go to TaxpayerAdvocate.IRS.gov/Contact-Us;
Document Upload Tool. For notices that require additional • Download Pub. 1546, The Taxpayer Advocate Service
action, taxpayers will be redirected appropriately on Is Your Voice at the IRS, available at IRS.gov/pub/irs-
IRS.gov to take further action. To learn more about the pdf/p1546.pdf;
tool, go to IRS.gov/Upload.
• Call the IRS toll free at 800-TAX-FORM
Contacting your local TAC. Keep in mind, many ques- (800-829-3676) to order a copy of Pub. 1546;
tions can be answered on IRS.gov without visiting a TAC. Check your local directory; or
•

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•  Call TAS toll free at 877-777-4778.                       report it to TAS at IRS.gov/SAMS. Be sure to not include 
                                                             any personal taxpayer information.
How Else Does TAS Help Taxpayers?

TAS  works  to  resolve  large-scale  problems  that  affect 
many taxpayers. If you know of one of these broad issues, 

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