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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 2023                                               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
                                                              Form  W-4P  and  Form  W-4R.           Form  W-4P,  Withholding 
                                                              Certificate for Periodic Pension or Annuity Payments (pre-
                                                              viously titled Withholding Certificate for Pension or Annu-
                                                              ity  Payments)  was  redesigned  for  2022.  The  new  Form 
                                                              W-4P is now used only to make withholding elections for 
                                                              periodic  pension  or  annuity  payments.  Previously,  Form 
                                                              W-4P  was  also  used  to  make  withholding  elections  for 
                                                              nonperiodic  payments  and  eligible  rollover  distributions. 
                                                              Withholding elections for nonperiodic payments and eligi-
                                                              ble  rollover  distributions  are  now  made  on  Form  W-4R, 
                                                              Withholding Certificate for Nonperiodic Payments and Eli-
                                                              gible  Rollover  Distributions.  Although  the  redesigned 
                                                              Form W-4P and new Form W-4R were available for use in 
                                                              2022, the IRS postponed the requirement to begin using 
                                                              the new forms until January 1, 2023. Payers should have 
                                                              updated  their  system  programming  for  these  forms  in 
                                                              2022.
Get forms and other information faster and easier at:         Section 1 of this publication includes Worksheet 1B for 
• IRS.gov (English)         • IRS.gov/Korean (한국어)            payers to figure withholding on periodic payments of pen-
• IRS.gov/Spanish (Español) • IRS.gov/Russian (Pусский)       sions and annuities based on a 2022 or later Form W-4P 
• IRS.gov/Chinese (中文)      • IRS.gov/Vietnamese (Tiếng Việt) or a 2021 and earlier Form W-4P. Worksheet 1B is used 

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with the STANDARD Withholding Rate Schedules in the 5. You must also meet all recordkeeping requirements
2023 Percentage Method Tables for Automated Payroll that apply to the paper forms.
Systems and Withholding on Periodic Payments of Pen-
See Substitute Submissions of Form W-4, later, for ad-
sions and Annuities that are included in section 1. If a
ditional requirements specific to Form W-4 and Substitute
payer is figuring withholding on periodic payments based
Submissions of Form W-4P, later, for additional require-
on a 2021 or earlier Form W-4P, the payer may also figure
ments for a 2022 or later Form W-4P.
withholding using the methods described in section 3 and
section 5. For more information about Form W-4P, see For more information on electronic submissions, see
Form W-4P, later. Also, see How To Treat 2021 and Ear- Regulations section 31.3402(f)(5)-1(c) (for Form W-4) and
lier Forms W-4P as if They Were 2022 or Later Forms Announcement 99-6 (for Form W-4P). You can find An-
W-4P, later, for an optional computational bridge. nouncement 99-6 on page 24 of Internal Revenue Bulletin
1999-4 at IRS.gov/pub/irs-irbs/irb99-04.pdf.
For more information about Form W-4R, see section 8
of Pub. 15-A, Employer's Supplemental Tax Guide.

Introduction
Reminders This publication supplements Pub. 15, Employer's Tax
Guide, and Pub. 51, Agricultural Employer’s Tax Guide. It
Computational bridge for Form W-4. Employers may
describes how to figure withholding using the Wage
use an optional computational bridge to treat 2019 and
Bracket Method or Percentage Method, describes the al-
earlier Forms W-4 as if they were 2020 or later Forms W-4
ternative methods for figuring withholding, and provides
for purposes of figuring federal income tax withholding.
the Tables for Withholding on Distributions of Indian Gam-
See How To Treat 2019 and Earlier Forms W-4 as if They
ing 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-
Electronic submission of Forms W-4 and W-4P. You mental wages, the methods of withholding described in
may set up a system to electronically receive Form W-4 or this publication can’t be used if the 37% mandatory flat
Form W-4P from an employee or payee. rate withholding applies or if the 22% optional flat rate
For each form that you establish an electronic submis- withholding is used to figure federal income tax withhold-
sion system for, you must meet each of the following five ing. For more information about withholding on supple-
requirements. mental wages, see section 7 of Pub. 15.
Although this publication is used to figure federal in-
1. The electronic system must ensure that the informa-
come tax withholding on periodic payments of pensions
tion received by you is the information sent by the em-
and annuities, the methods of withholding described in
ployee or payee. The system must document all oc-
this publication can’t be used to figure withholding on non-
casions of user access that result in a submission. In
periodic payments or withholding on eligible rollover distri-
addition, the design and operation of the electronic
butions. Periodic payments are those made in install-
system, including access procedures, must make it
ments at regular intervals over a period of more than 1
reasonably certain that the person accessing the sys-
year. They may be paid annually, quarterly, monthly, etc.
tem and submitting the form is the person identified
For more information about withholding on pensions and
on the form.
annuities, see section 8 of Pub. 15-A.
2. The electronic system must provide exactly the same
information as the paper form. Comments and suggestions. We welcome your com-
ments about this publication and suggestions for future
3. The electronic submission must be signed with an editions.
electronic signature by the employee or payee whose You can send us comments through IRS.gov/
name is on the form. The electronic signature must be FormComments.
the final entry in the submission. Or, you can write to:
4. Upon request, you must furnish a hard copy of any
Internal Revenue Service
completed electronic form to the IRS and a statement
Tax Forms and Publications
that, to the best of your knowledge, the electronic
1111 Constitution Ave. NW, IR-6526
form was submitted by the named employee or
Washington, DC 20224
payee. The hard copy of the electronic form must pro-
vide exactly the same information as, but need not be
a facsimile of, the paper form. For Form W-4, the sig- Although we can’t respond individually to each com-
nature must be under penalty of perjury, and must ment received, we do appreciate your feedback and will
contain the same language that appears on the paper consider your comments and suggestions as we revise
version of the form. The electronic system must in- our tax forms, instructions, and publications. Don't send
form the employee that they must make a declaration tax questions, tax returns, or payments to the above ad-
contained in the perjury statement and that the decla- dress.
ration is made by signing the Form W-4.

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Getting answers to your tax questions. If you have any other additional tax amounts per pay period in Step
a tax question not answered by this publication, check 4(c).
IRS.gov and How To Get Tax Help at the end of this publi-
cation. Step 3. Employers use the amount on this line as an an-
nual reduction in the amount of withholding. Employers
Getting tax forms, instructions, and publications. should use the amount that the employee entered as the
Go to IRS.gov/Forms to download current and prior-year total in Step 3 of Form W-4 even if it is not equal to the
forms, instructions, and publications. sum of any amounts entered on the left in Step 3 because
Ordering tax forms, instructions, and publications. the total may take into account other tax credits. If the
Go to IRS.gov/OrderForms to order current forms, instruc- Step 3 total is blank, but there are amounts entered on
tions, and publications; call 800-829-3676 to order one or two of the left lines in Step 3, the employer may ask
prior-year forms and instructions. The IRS will process the employee if leaving the line blank was intentional.
your order for forms and publications as soon as possible.
Steps 4(a) and 4(b). Employers increase the annual
Don't resubmit requests you've already sent us. You can
amount of wages subject to income tax withholding by the
get forms and publications faster online.
annual amount shown in Step 4(a) and reduce the annual
amount of wages subject to income tax withholding by the
annual amount shown in Step 4(b).
Photographs of Missing
Step 4(c). Employers will increase withholding by the
Children per pay period tax amount in Step 4(c).

The IRS is a proud partner with the National Center for New employee fails to furnish Form W-4. A new em-
Missing & Exploited Children® (NCMEC). Photographs of ployee who fails to furnish a Form W-4 will be treated as if
missing children selected by the Center may appear in they had checked the box for Single or Married filing sep-
this publication on pages that would otherwise be blank. arately in Step 1(c) and made no entries in Step 2, Step 3,
You can help bring these children home by looking at the or Step 4 of Form W-4. However, an employee who was
photographs and calling 1-800-THE-LOST paid wages before 2020 and who failed to furnish a Form
(1-800-843-5678) if you recognize a child. W-4 should continue to be treated as Single and claiming
zero allowances on a 2019 or earlier Form W-4.

Exemption from withholding. Employees who write
Form W-4 “Exempt” on Form W-4 in the space below Step 4(c) shall
have no federal income tax withheld from their paychecks
Beginning with the 2020 Form W-4, employees are no lon- except in the case of certain supplemental wages. Gener-
ger able to request adjustments to their withholding using ally, an employee may claim exemption from federal in-
withholding allowances. Instead, using the new Form W-4, come tax withholding because they had no federal income
employees provide employers with amounts to increase tax liability last year and expect none this year. See the
or decrease the amount of taxes withheld and amounts to Form W-4 instructions for more information.
increase or decrease the amount of wage income subject
to income tax withholding.
Substitute Submissions of Form W-4
Form W-4 contains 5 steps. Every Form W-4 employ-
ers receive from an employee in 2020 or later should General requirements for any system set up to electroni-
show a completed Step 1 (name, address, social security cally receive a Form W-4 or Form W-4P are discussed
number (SSN), and filing status) and a dated signature in earlier under Electronic submission of Forms W-4 and
Step 5. Employees complete Steps 2, 3, and/or 4 only if W-4P. This section provides specific requirements for
relevant to their personal situations. Steps 2, 3, and 4 substitute submissions of Form W-4.
show adjustments that affect withholding calculations.
Electronic Substitute to Form W-4
For employees who don’t complete any steps other
than Step 1 and Step 5, employers withhold the amount
Employers aren’t required to set up a system to electroni-
based on the filing status, wage amounts, and payroll pe-
cally receive Form W-4 from an employee. If set up, how-
riod. But see Exemption from withholding, later.
ever, the electronic system must meet all the require-
For employees completing one or more of Steps 2, 3, ments and guidelines set forth in regulations and specified
and/or 4 on Form W-4, adjustments are as follows. by the IRS in forms, publications, and other guidance. The
allowance of an electronic substitute for Form W-4 isn’t a
Step 2. If the employee checks the box in Step 2, the license to simplify or modify the Form W-4. In particular,
employer figures withholding from the “Form W-4, Step 2, electronic Form W-4 systems set up as a substitute to pa-
Checkbox” column in the Percentage Method or Wage per Forms W-4 must exactly replicate the text and instruc-
Bracket Method tables. This results in higher withholding tions from the face of the paper Form W-4 beginning with
for the employee. If the employee chooses the other op- Step 1(c) through Step 4(c) (inclusive), and must allow an
tion from this step, the higher withholding is included with employee access to and use of all parts of the calculation

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shown on the paper Form W-4 and its worksheets. At your             employer  need  not  require  an  employee  to  resubmit  an 
discretion, you may omit displaying “(a) Reserved for fu-           SSN  or  other  personal  information  when  completing  an 
ture use” from Step 2 because employees can't currently             electronic Form W-4 as long as:
elect anything with this option.
                                                                    • The SSN and other personal information are stored in 
   No pop-ups or hoverboxes within those steps are per-               the employer’s electronic system and the action being 
mitted for displaying such required information, and if the           taken by the employee in the system is directly or indi-
electronic system has toggles for those steps that limit the          rectly linked to the electronically stored personal infor-
amount of text that is viewable, the toggles must be off as           mation; and
the default. If the electronic system places steps on differ-       • The source of the SSN and other personal information 
ent pages, users must be required to go to each page be-              stored in the employer’s electronic system is a prior 
fore they may electronically sign the form. The electronic            submission of a complete Form W-4 or the U.S. Citi-
system  must  also  include  a  hyperlink  to  Form  W-4  on          zenship and Immigration Services (USCIS) Form I-9, 
IRS.gov  and/or  include  the  pages  2–4  instructions  and          Employment Eligibility Verification, that is signed by 
worksheets in their entirety in the electronic system inter-          the employee under penalty of perjury.
face  itself  (inclusion  of  only  some  of  this  information  re-
                                                                    The employer’s electronic Form W-4 system must con-
quires a link to the form).
                                                                    tinue  to  ensure  that  the  information  received  by  the  em-
Field  required  for  claiming  “Exempt.” The  electronic           ployer  is  the  information  sent  by  the  employee  and  that 
Form W-4 system must provide a field for employees who              the person accessing the system and furnishing the Form 
are eligible and want to claim an exemption from withhold-          W-4 is the employee identified on the form. See Electronic 
ing to certify that they are exempt (including, for example,        submission of Forms W-4 and W-4P, earlier. If an SSN or 
a checkbox) immediately below or after Step 4(c) to allow           other personal information is separately used by the elec-
users  to  elect  no  withholding  from  their  payments.  You      tronic  Form  W-4  system  to  verify  the  identity  of  the  em-
must  also  include  the  two  conditions  that  taxpayers  are     ployee, the employee will need to resubmit the information 
certifying that they meet: “you had no federal income tax           for that purpose.
liability in 2022 and you expect to have no federal income 
                                                                    Implementation  of  new  guidelines.   Employers  aren’t 
tax liability in 2023.”
                                                                    required to set up a system to electronically receive Form 
Field required for nonresident alien status. You must               W-4 from an employee. If set up, however, the electronic 
provide a field for nonresident aliens to enter nonresident         system must meet all the requirements and guidelines set 
alien status.                                                       forth in regulations and specified by the IRS in forms, pub-
                                                                    lications, and other guidance. When a guideline concern-
Step 3 of 2023 Form W-4.   To allow an employee access              ing what an electronic Form W-4 system must provide the 
to and use of all parts of the calculation shown on the pa-         employee is specified without an effective date, it is effec-
per  Form  W-4,  an  electronic  Form  W-4  system  can’t  re-      tive immediately and an employer must implement it in a 
strict Step 3 to dollar increments based on the number of           reasonable amount of time. In most cases, a reasonable 
qualifying children or dependents the employee may claim            amount of time won’t extend beyond 90 days.
for purposes of the child tax credit or credit for other de-
pendents.  The  2023  Instructions  for  Form  W-4  indicate        Paper Substitute to Form W-4
that an employee can include other tax credits for which 
they  are  eligible  in  Step  3  by  adding  an  estimate  of  the In lieu of the prescribed form, an employer may prepare 
credit  amount  for  the  year  to  the  credits  for  dependents   and provide to employees a substitute paper form the pro-
and entering the total amount. An employee should be al-            visions  of  which  are  identical  to  those  of  the  prescribed 
lowed to include an estimate of tax credits other than the          form, including the exact same wording from Steps 1(c)–
child tax credit or credit for other dependents when enter-         4(c) (inclusive), but only if the employer also:
ing an amount in an electronic Form W-4 system for Step             • Provides employees with all the tables, instructions, 
3.                                                                    and worksheets set forth in the Form W-4 in effect at 
                                                                      that time; and
References to page numbers.     Substitutes to the paper 
form need not replicate references on the face of the form          • Complies with all revenue procedures and other guid-
to “page 2” or “page 3” of the Form W-4 when those refer-             ance prescribed by the Commissioner relating to sub-
ences are not applicable.                                             stitute forms in effect at that time.
   References to pages 2 and 3, when not applicable to 
the substitute form, should be replaced by appropriate ref-         Guidelines that apply to electronic substitutes for Form 
erences.  For  example,  an  electronic  substitute  form  that     W-4  don’t  necessarily  apply  to  a  paper  substitute  Form 
links directly to the deductions worksheet should not refer-        W-4. For example, a paper substitute Form W-4 must in-
ence “page 3” but should provide a link to the deductions           clude  the  form's  instructions  and  worksheets  rather  than 
worksheet.                                                          providing a web address where the payee can find them 
                                                                    on IRS.gov.
Requiring an SSN and other personal information al-
ready  stored  in  employer’s  electronic  system. An               Employers  are  prohibited  from  accepting  a  substitute 
                                                                    form  developed  by  an  employee,  and  an  employee 

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furnishing such form must be treated as failing to furnish a Lock-in letters. The IRS may have notified you in writing
Form W-4. that the employee must use a specific marital status and is
limited to a specific number of allowances in a letter (com-
How To Treat 2019 and Earlier Forms monly referred to as a “lock-in letter”) applicable before
2020. For more information about lock-in letters, see sec-
W-4 as if They Were 2020 or Later tion 9 of Pub. 15. For lock-in letters based on 2019 or ear-
Forms W-4 lier Forms W-4, you may use this optional computational
bridge to comply with the requirement to withhold based
Employers may use an optional computational bridge to on the maximum withholding allowances and filing status
treat 2019 and earlier Forms W-4 as if they were 2020 or permitted in the lock-in letter.
later Forms W-4 for purposes of figuring federal income
tax withholding. This computational bridge allows you to Nonresident alien employees. You may use this com-
use computational procedures and data fields for a 2020 putational bridge to convert a nonresident alien employ-
and later Form W-4 to arrive at the equivalent withholding ee’s 2019 or earlier Form W-4 to a 2020 or later Form
for an employee that would have applied using the com- W-4. However, for the second adjustment of the computa-
putational procedures and data fields on a 2019 or earlier tional bridge, always enter $4,300 in Step 4(a) on a 2020
Form W-4. You must make up to four adjustments to use or later Form W-4. If you convert a nonresident alien em-
this computational bridge. ployee’s 2019 or earlier Form W-4 to a 2020 or later Form
W-4, be sure to use Table 2 when adding an amount to
1. Select the filing status in Step 1(c) of a 2020 or later
their wages for figuring federal income tax withholding.
Form W-4 that most accurately reflects the employ-
See Withholding Adjustment for Nonresident Alien Em-
ee’s marital status on line 3 of a 2019 or earlier Form
ployees, later, for more information.
W-4. Treat the employee as “Single or Married filing
separately” on a 2020 or later Form W-4 if the em- For more information, see Treasury Decision 9924,
ployee selected either “Single” or “Married, but with- 2020-44 I.R.B. 943, available at IRS.gov/irb/
hold at higher single rate” as their marital status on 2020-44_IRB#TD-9924.
their 2019 or earlier Form W-4. Treat the employee as
“Married filing jointly” on a 2020 or later Form W-4 if
the employee selected “Married” as their marital sta- Withholding Adjustment for
tus on their 2019 or earlier Form W-4. You can’t con- Nonresident Alien Employees
vert an employee to a filing status of “Head of house- You should instruct nonresident aliens to see No-
hold” using this computational bridge. TIP tice 1392, Supplemental Form W-4 Instructions
2. Enter an amount in Step 4(a) on a 2020 or later Form for Nonresident Aliens, before completing Form
W-4 based on the filing status that you determined in W-4.
(1) above when you converted the employee’s marital
status on a 2019 or earlier Form W-4. Enter $8,600 if Apply the procedure discussed next to figure the
the employee’s filing status is “Single or Married filing amount of federal income tax to withhold from the wages
separately” or $12,900 if the employee’s filing status of nonresident alien employees performing services within
is “Married filing jointly.” the United States.
3. Multiply the number of allowances claimed on line 5 of
an employee’s 2019 or earlier Form W-4 by $4,300 This procedure only applies to nonresident alien em-
and enter the result in Step 4(b) on a 2020 or later ployees who have wages subject to income tax withhold-
Form W-4. ing.
Nonresident alien students from India and busi-
4. Enter the additional amount of withholding requested
ness apprentices from India aren't subject to this
by the employee on line 6 of their 2019 or earlier Form CAUTION!
procedure.
W-4 in Step 4(c) of a 2020 or later Form W-4.

This computational bridge applies only for Forms Instructions. To figure how much federal income tax to
! W-4 that were in effect on or before December withhold from the wages paid to a nonresident alien em-
CAUTION 31, 2019, and that continue in effect because an
ployee performing services in the United States, use the
employee didn’t submit a 2020 or later Form W-4. If an following steps.
employee is required, or chooses, to submit a new Form
W-4, it doesn’t change the requirement that the employee Step 1. Determine if the nonresident alien employee has
must use the current year’s revision of Form W-4. Upon submitted a Form W-4 for 2020 or later or an earlier Form
putting in effect a new Form W-4 from an employee, you W-4. Then add to the wages paid to the nonresident alien
must stop using this computational bridge for the applica- employee for the payroll period the amount for the appli-
ble year of the new Form W-4. An employer using the cable type of Form W-4 and payroll period.
computational bridge for a Form W-4 furnished by an em- If the nonresident alien employee was first paid wages
ployee must retain the Form W-4 for its records. before 2020 and has not submitted a Form W-4 for 2020
or later, add the amount shown in Table 1 to their wages
for calculating federal income tax withholding.

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Table 1                                                                       nonresident  alien  employee.  In  this  example,  the  em-
Payroll Period                                                 Add Additional ployer would withhold $32 in federal income tax from the 
                                                                              weekly wages of the nonresident alien employee.
Weekly. . . . . . . . . . . . . . . . . . . . . . . . . . . .  $183.70
                                                                              The $183.70 added to wages for calculating income tax 
Biweekly. . . . . . . . . . . . . . . . . . . . . . . . . . .  367.30
Semimonthly. . . . . . . . . . . . . . . . . . . . . . . .     397.90         withholding  isn't  reported  on  Form  W-2  and  doesn't  in-
Monthly. . . . . . . . . . . . . . . . . . . . . . . . . . .   795.80         crease the income tax liability of the employee. Also, the 
Quarterly. . . . . . . . . . . . . . . . . . . . . . . . . .   2,387.50       $183.70 added to wages doesn't affect the social security 
Semiannually. . . . . . . . . . . . . . . . . . . . . . . .    4,775.00       tax  or  Medicare  tax  liability  of  the  employer  or  the  em-
Annually. . . . . . . . . . . . . . . . . . . . . . . . . . .  9,550.00       ployee, or the FUTA tax liability of the employer.
Daily or Miscellaneous (each day of the payroll 
period). . . . . . . . . . . . . . . . . . . . . . . . . . . . 36.70          Supplemental  wage  payment. This  procedure  for  de-
                                                                              termining the amount of federal income tax withholding for 
If  the  nonresident  alien  employee  has  submitted  a                      nonresident  alien  employees  doesn't  apply  to  a  supple-
Form  W-4  for     2020  or  later  or  was  first  paid  wages  in           mental  wage  payment  (see  section  7  of  Pub.  15)  if  the 
2020 or later, add the amount shown in Table 2 to their                       37% mandatory flat rate withholding applies or if the 22% 
wages for calculating federal income tax withholding.                         optional  flat  rate  withholding  is  being  used  to  figure  in-
                                                                              come tax withholding on the supplemental wage payment.
Table 2
Payroll Period                                                 Add Additional
Weekly. . . . . . . . . . . . . . . . . . . . . . . . . . . .  $266.30        Form W-4P
Biweekly. . . . . . . . . . . . . . . . . . . . . . . . . . .  532.70
Semimonthly. . . . . . . . . . . . . . . . . . . . . . . .     577.10         Payees use Form W-4P to have payers withhold the cor-
Monthly. . . . . . . . . . . . . . . . . . . . . . . . . . .   1,154.20       rect amount of federal income tax from periodic pension, 
Quarterly. . . . . . . . . . . . . . . . . . . . . . . . . .   3,462.50       annuity  (including  commercial  annuities),  profit-sharing 
Semiannually. . . . . . . . . . . . . . . . . . . . . . . .    6,925.00       and stock bonus plan, or IRA payments.
Annually. . . . . . . . . . . . . . . . . . . . . . . . . . .  13,850.00
Daily or Miscellaneous (each day of the payroll                               Using a 2022 or later Form W-4P.       Payees provide pay-
period). . . . . . . . . . . . . . . . . . . . . . . . . . . . 53.30          ers with amounts to increase or decrease the amount of 
                                                                              taxes withheld and amounts to increase or decrease the 
Step 2.  Enter the amount figured in Step 1, earlier, as the                  amount  of  pension/annuity  payments  subject  to  income 
total  taxable  wages  on  line  1a  of  the  withholding  work-              tax withholding. Form W-4P contains 5 steps. Every Form 
sheet that you use to figure federal income tax withhold-                     W-4P payers receive from a payee in 2022 or later should 
ing.                                                                          show a completed Step 1 (name, address, social security 
The amounts from Tables 1 and 2 are added to wages                            number (SSN), and filing status) and a dated signature in 
solely for calculating income tax withholding on the wages                    Step 5. Payees complete Steps 2, 3, and/or 4 only if rele-
of the nonresident alien employee. The amounts from the                       vant to their personal situations. Steps 2, 3, and 4 show 
tables shouldn't be included in any box on the employee's                     adjustments that affect withholding calculations.
Form W-2 and don't increase the income tax liability of the                   For  payees  completing  one  or  more  of  Steps  2,  3, 
employee.  Also,  the  amounts  from  the  tables  don't  in-                 and/or 4 on a 2022 or later Form W-4P, adjustments are 
crease  the  social  security  tax  or  Medicare  tax  liability  of          as follows.
the employer or the employee, or the FUTA tax liability of 
                                                                              Step 2. If the payee completes Step 2, the payer will use 
the employer.
                                                                              the  amount  in  Step  2(b)(iii)  from  a  2022  or  later  Form 
Example.         An  employer  pays  wages  of  $300  for  a                  W-4P in Worksheet 1B to figure income tax withholding.
weekly payroll period to a married nonresident alien em-
                                                                              Step 3. Payers use the amount on this line as an annual 
ployee.  The  nonresident  alien  has  a  properly  completed 
                                                                              reduction in the amount of withholding. Payers should use 
2019 Form W-4 on file with the employer that shows mari-
                                                                              the  amount  the  payee  entered  as  the  total  in  Step  3  of 
tal status as "Single" with one withholding allowance and 
                                                                              Form  W-4P  even  if  it  is  not  equal  to  the  sum  of  any 
indicated  status  as  a  nonresident  alien  on  Form  W-4, 
                                                                              amounts  entered  on  the  left  in  Step  3  because  the  total 
line  6  (see  Nonresident  alien  employee's  Form  W-4  in 
                                                                              may take into account other tax credits. If the Step 3 total 
section 9 of Pub. 15 for details on how a 2023 Form W-4 
                                                                              is blank, but there are amounts entered on one or two of 
must be completed). The employer determines the wages 
                                                                              the  left  lines  in  Step  3,  the  payer  may  ask  the  payee  if 
to be used in the withholding tables by adding to the $300 
                                                                              leaving the line blank was intentional.
amount  of  wages  paid  the  amount  of  $183.70  from  Ta-
ble  1  under  Step  1  ($483.70  total).  The  employer  has  a              Steps 4(a) and 4(b). Payers increase the annual amount 
manual  payroll  system  and  prefers  to  use  the  Wage                     of pension/annuity payments subject to income tax with-
Bracket  Method  tables  to  figure  withholding.  The  em-                   holding by the annual amount shown in Step 4(a) and re-
ployer will use Worksheet 3 and the withholding tables in                     duce  the  annual  amount  of  pension/annuity  payments 
section 3 to determine the income tax withholding for the                     subject to income tax withholding by the annual amount 
                                                                              shown in Step 4(b).

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Step 4(c). Payers will increase withholding on  each pay-           Substitute Submissions of Form 
ment by the tax amount in Step 4(c).
                                                                    W-4P
Payee fails to furnish Form W-4P or provides an in-
correct SSN on Form W-4P. In the case of a payer us-                General requirements for any system set up to electroni-
ing a 2022 or later Form W-4P, a payee who received the             cally  receive  a  Form  W-4  or  Form  W-4P  are  discussed 
first  periodic  pension  or  annuity  payment  after  2021  but    earlier  under Electronic  submission  of  Forms  W-4  and 
who fails to furnish a 2022 or later Form W-4P or fails to          W-4P.  This  section  provides  specific  requirements  for 
provide a correct SSN on a 2022 or later Form W-4P will             substitute  submissions  of  Form  W-4P.  For  payers  using 
be  treated  as  if  they  had  checked  the  box  for  Single  in  electronic or paper substitutes for Form W-4P, substitute 
Step 1 and had no entries in Step 2, Step 3, and Step 4 of          forms for the 2023 Form W-4P incorporating all changes 
a  2022  or  later  Form  W-4P.  In  the  case  of  a  payer  that  made  to  the  2023  Form  W-4P  and  complying  with  the 
used the 2021 Form W-4P for 2022 and hasn't received a              guidelines  provided  here  must  be  in  use  by  the  later  of 
2022 or later Form W-4P, a payee who received the first             January 1, 2023, or 30 days after the IRS releases the fi-
periodic  pension  or  annuity  payment  in  2022  but  who         nal version of the 2023 Form W-4P.
failed to furnish such a 2021 Form W-4P will continue be 
treated as if they had no entries on lines 1 and 3 and com-         Electronic Substitute to Form W-4P
pleted line 2 indicating a status of Married, and claiming 3 
                                                                    Electronic systems set up as a substitute to paper 2022 or 
allowances.  In  the  case  of  a  payer  that  used  the  2021 
                                                                    later Forms W-4P must exactly replicate the text and in-
Form  W-4P  and  hasn't  received  a  2022  or  later  Form 
                                                                    structions  from  the  face  of  the  paper  Form  W-4P  begin-
W-4P, a payee who received the first periodic pension or 
annuity payment in 2022 but who failed to provide a cor-            ning with Step 1(c) through Step 4(c) (inclusive). At your 
                                                                    discretion, you may omit displaying “(a) Reserved for fu-
rect SSN on the 2021 Form W-4P will continue to be trea-
                                                                    ture use” from Step 2 because payees can't currently elect 
ted  as  if  they  had  no  entries  on  lines  1  and  3  and  had 
                                                                    anything  with  this  option.  No  pop-ups  or  hoverboxes 
completed line 2 indicating a status of Single, and claim-
                                                                    within those steps are permitted and if the electronic sys-
ing zero allowances. If a payee received their first periodic 
                                                                    tem  has  toggles  for  those  steps  that  limit  the  amount  of 
pension or annuity payment before 2022 and had failed to 
                                                                    text  that  is  viewable,  the  toggles  must  be  off  as  the  de-
furnish  a  Form  W-4P  when  those  payments  began,  you 
                                                                    fault. If the electronic system places steps on different pa-
must continue to withhold on those periodic payments as 
                                                                    ges,  users  must  be  required  to  go  to  each  page  before 
if the recipient were married claiming three withholding al-
                                                                    they may electronically sign the form. References to pa-
lowances on a Form W-4P for 2021 or earlier, unless the 
                                                                    ges 2 and 3, when not applicable to the substitute form, 
payee  furnishes  a  Form  W-4P  requesting  a  change  in 
                                                                    should be replaced by appropriate references. For exam-
withholding. If a payee is treated as married claiming three 
                                                                    ple, an electronic substitute form that links directly to the 
withholding allowances on a 2021 or earlier Form W-4P, 
                                                                    deductions  worksheet  shouldn't  reference  “page  3”  but 
tax will be withheld on a payment that is at least $2,315 
                                                                    should  provide  a  link  to  the  deductions  worksheet.  The 
per month.
                                                                    electronic  system  must  also  include  a  hyperlink  to  Form 
Choosing not to have income tax withheld.       A payee             W-4P  on IRS.gov  or  include  the  instructions  and  work-
who  writes  “No  Withholding”  on  a  2022  or  later  Form        sheet in their entirety in the electronic system interface it-
W-4P in the space below Step 4(c) shall have no federal             self (inclusion of only some of this information requires a 
income tax withheld from their periodic pension or annuity          link to the form). Finally, the electronic system must pro-
payments. In the case of a payer that used the 2021 Form            vide a field (including, for example, a checkbox) immedi-
W-4P for 2022, a payee who checked the box on line 1 on             ately  below  or  after  Step  4(c)  to  allow  users  to  elect  no 
the  2021  Form  W-4P  shall  have  no  federal  income  tax        withholding from their payments.
withheld from their periodic pension or annuity payments. 
                                                                    Requiring an SSN and other personal information al-
Regardless  of  the  Form  W-4P  used,  generally  a  payee 
                                                                    ready stored in payer's electronic system. If you elec-
who is a U.S. citizen or a resident alien isn't permitted to 
                                                                    tronically  store  payee  personal  information,  including 
elect no withholding on payments that are to be delivered 
                                                                    name,  address,  and  SSN,  and  accept  withholding  elec-
outside of the United States or its possessions.
                                                                    tions  through  an  account  specifically  tied  to  the  payee, 
Withholding  on  periodic  pension  and  annuity  pay-              you need not require the payee to submit this personal in-
ments  to  nonresident  aliens  and  foreign  estates.              formation again when completing an electronic substitute, 
Withholding  methods  on  periodic  pension  and  annuity           as long as the account where the election is being made 
payments discussed in this publication don't apply to non-          is  directly  or  indirectly  linked  to  the  electronically  stored 
resident aliens and foreign estates. See Pub. 515, With-            personal information.
holding of Tax on Nonresident Aliens and Foreign Entities, 
                                                                    Telephonic  submissions  of  Form  W-4P. Payers  may 
for more information.
                                                                    provide  for  telephonic  submissions  of  Form  W-4P.  You 
                                                                    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 

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the step titles and text between Steps 1 and 2, with the fol- or earlier Form W-4P. Treat the payee as “Married fil-
lowing exceptions. ing jointly” on a 2022 or later Form W-4P if the payee
• On Step 2, the script can stop right before “See selected “Married” as their marital status on their 2021
page 2 for examples on how to complete Step 2” if, or earlier Form W-4P. You can't convert a payee to a
when asked, the payee indicates the step doesn’t ap- filing status of “Head of household” using this compu-
ply. tational bridge.
• On Step 3, the script can stop right before “If your total 2. Enter an amount in Step 4(a) on a 2022 or later Form
income will be $200,000 or less . . .” if, when asked, W-4P based on the filing status that you determined
the payee indicates the step doesn’t apply. in (1) above when you converted the payee's marital
status on a 2021 or earlier Form W-4P. Enter $8,600 if
• Where the language on the first page of Form W-4P the payee's filing status is “Single or Married filing
refers payees to later pages of the form, such as for separately” or $12,900 if the payee's filing status is
more information on how to elect to have no federal in- “Married filing jointly.”
come tax withheld, the telephonic script should refer
the payee to IRS.gov/FormW4P in addition to the ref- 3. Multiply the number of allowances claimed on line 2 of
erenced page numbers. a payee's 2021 or earlier Form W-4P by $4,300 and
enter the result in Step 4(b) on a 2022 or later Form
Paper Substitute to Form W-4P W-4P.
4. Enter the additional amount of withholding requested
When providing paper substitute forms for Form W-4P, by the payee on line 3 of their 2021 or earlier Form
you should generally follow the same guidelines that apply W-4P in Step 4(c) of a 2022 or later Form W-4P.
to electronic substitutes to Form W-4P, except where
those guidelines apply only in the context of electronic If you use this computational bridge, you will skip Steps
substitutes (for example, instructions concerning pop-ups 1(j)–(l) and any other instructions in Worksheet 1B that
and hoverboxes). Paper substitute forms must include the reference a 2021 or earlier Form W-4P.
instructions and worksheets for Form W-4P rather than This computational bridge applies only to Forms
providing a web address to the instructions on IRS.gov. ! W-4P (including default elections) that were in ef-
CAUTION fect on or before December 31, 2021, and that
How To Treat 2021 and Earlier Forms continue in effect because a payee didn't submit a 2022 or
W-4P as if They Were 2022 or Later later Form W-4P. If a payee chooses to submit a new
Form W-4P, it doesn't change the general requirement
Forms W-4P that the payee must use the current year's revision of
Payers may use an optional computational bridge to treat Form W-4P. Upon putting in effect a new Form W-4P from
2021 and earlier Forms W-4P as if they were 2022 or later a payee, you must stop using this computational bridge for
Forms W-4P for purposes of figuring federal income tax the applicable year of the new Form W-4P. If a payer was
withholding. This computational bridge can reduce system unable to put the 2022 Form W-4P in place during 2022,
complexity by allowing payers to permanently use compu- the computational bridge can also be applied to 2021
tational procedures and data fields for a 2022 and later Forms W-4P submitted in 2022.
Form W-4P to arrive at the equivalent withholding for a
payee that would have applied using the computational
procedures and data fields on a 2021 or earlier Form
Rounding
W-4P. You must make up to four adjustments to use this
computational bridge, but it will simplify data storage and To figure the income tax to withhold, you may reduce the
eliminate some steps in Worksheet 1B. last digit of the wages to zero, or figure the wages to the
1. Select the filing status in Step 1(c) of a 2022 or later nearest dollar. You may also round the tax for the pay pe-
Form W-4P that most accurately reflects the payee's riod to the nearest dollar. If rounding is used, it must be
marital status on line 2 of a 2021 or earlier Form used consistently. Withheld tax amounts should be roun-
W-4P. Treat the payee as “Single or Married filing ded to the nearest whole dollar by dropping amounts un-
separately” on a 2022 or later Form W-4P if the payee der 50 cents and increasing amounts from 50 to 99 cents
selected either “Single” or “Married, but withhold at to the next dollar. For example, $2.30 becomes $2 and
higher single rate” as their marital status on their 2021 $2.50 becomes $3.

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

 2023 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             $14,800      $0.00                     0%                $0    $0           $13,850      $0.00              0%                        $0
 $14,800          $36,800      $0.00                     10% $14,800           $13,850        $24,850      $0.00            10%        $13,850
 $36,800         $104,250  $2,200.00                     12% $36,800           $24,850        $58,575  $1,100.00            12%        $24,850
 $104,250        $205,550  $10,294.00                    22% $104,250          $58,575        $109,225 $5,147.00            22%        $58,575
 $205,550        $379,000  $32,580.00                    24% $205,550          $109,225       $195,950 $16,290.00           24%  $109,225
 $379,000        $477,300  $74,208.00                    32% $379,000          $195,950       $245,100 $37,104.00           32%  $195,950
 $477,300        $708,550  $105,664.00                   35% $477,300          $245,100       $360,725 $52,832.00           35%  $245,100
 $708,550                  $186,601.50                   37% $708,550          $360,725                $93,300.75           37%  $360,725
                                                                               
           Single or Married Filing Separately                                           Single or Married Filing Separately
   $0               $5,250     $0.00                     0%                $0    $0           $6,925       $0.00              0%                        $0
 $5,250           $16,250      $0.00                     10%        $5,250     $6,925         $12,425      $0.00            10%        $6,925
 $16,250          $49,975  $1,100.00                     12% $16,250           $12,425        $29,288      $550.00          12%        $12,425
 $49,975         $100,625  $5,147.00                     22% $49,975           $29,288        $54,613  $2,573.50            22%        $29,288
 $100,625        $187,350  $16,290.00                    24% $100,625          $54,613        $97,975  $8,145.00            24%        $54,613
 $187,350        $236,500  $37,104.00                    32% $187,350          $97,975        $122,550 $18,552.00           32%        $97,975
 $236,500        $583,375  $52,832.00                    35% $236,500          $122,550       $295,988 $26,416.00           35%  $122,550
 $583,375                  $174,238.25                   37% $583,375          $295,988                $87,119.13           37%  $295,988
                                                                               
                       Head of Household                                                            Head of Household
   $0             $12,200      $0.00                     0%                $0    $0           $10,400      $0.00              0%                        $0
 $12,200          $27,900      $0.00                     10% $12,200           $10,400        $18,250      $0.00            10%        $10,400
 $27,900          $72,050  $1,570.00                     12% $27,900           $18,250        $40,325      $785.00          12%        $18,250
 $72,050         $107,550  $6,868.00                     22% $72,050           $40,325        $58,075  $3,434.00            22%        $40,325
 $107,550        $194,300  $14,678.00                    24% $107,550          $58,075        $101,450 $7,339.00            24%        $58,075
 $194,300        $243,450  $35,498.00                    32% $194,300          $101,450       $126,025 $17,749.00           32%  $101,450
 $243,450        $590,300  $51,226.00                    35% $243,450          $126,025       $299,450 $25,613.00           35%  $126,025
 $590,300                  $172,623.50                   37% $590,300          $299,450                $86,311.75           37%  $299,450

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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                                     eral income tax withholding.
Tables for Manual Payroll                                     These  Wage  Bracket  Method  tables  cover  a  limited 
                                                           amount of annual wages (generally, less than $100,000). 
Systems With Forms W-4 From                                If you can't use the Wage Bracket Method tables because 
                                                           taxable wages exceed the amount from the last bracket of 
2020 or 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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2023 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   $135                     $0             $0                $0             $0                   $0              $0
      $135 $145                     $0             $0                $0             $0                   $0              $1
      $145 $155                     $0             $0                $0             $0                   $0              $2
      $155 $165                     $0             $0                $0             $0                   $0              $3
      $165 $175                     $0             $0                $0             $0                   $0              $4
      $175 $185                     $0             $0                $0             $0                   $0              $5
      $185 $195                     $0             $0                $0             $0                   $0              $6
      $195 $205                     $0             $0                $0             $0                   $0              $7
      $205 $215                     $0             $0                $0             $1                   $0              $8
      $215 $225                     $0             $0                $0             $2                   $0              $9
      $225 $235                     $0             $0                $0             $3                   $0              $10
      $235 $245                     $0             $0                $0             $4                   $0              $11
      $245 $255                     $0             $0                $0             $5                   $0              $12
      $255 $265                     $0             $0                $0             $6                   $0              $13
      $265 $275                     $0             $0                $0             $7                   $0              $14
      $275 $285                     $0             $1                $0             $8                   $1              $16
      $285 $295                     $0             $2                $0             $9                   $2              $17
      $295 $305                     $0             $3                $0    $10                           $3              $18
      $305 $315                     $0             $4                $0    $11                           $4              $19
      $315 $325                     $0             $5                $0    $12                           $5              $20
      $325 $335                     $0             $6                $0    $13                           $6              $22
      $335 $345                     $0             $7                $0    $14                           $7              $23
      $345 $355                     $0             $8                $0    $15                           $8              $24
      $355 $365                     $0             $9                $0    $16                           $9              $25
      $365 $375                     $0         $10                   $0    $17                        $10                $26
      $375 $385                     $0         $11                   $0    $19                        $11                $28
      $385 $395                     $0         $12                   $0    $20                        $12                $29
      $395 $405                     $0         $13                   $0    $21                        $13                $30
      $405 $415                     $0         $14                   $1    $22                        $14                $31
      $415 $425                     $0         $15                   $2    $23                        $15                $32
      $425 $435                     $0         $16                   $3    $25                        $16                $34
      $435 $445                     $0         $17                   $4    $26                        $17                $35
      $445 $455                     $0         $18                   $5    $27                        $18                $36
      $455 $465                     $0         $19                   $6    $28                        $19                $37
      $465 $475                     $0         $20                   $7    $29                        $20                $38
      $475 $485                     $0         $21                   $8    $31                        $21                $40
      $485 $495                     $0         $23                   $9    $32                        $23                $41
      $495 $505                     $0         $24                $10      $33                        $24                $42
      $505 $515                     $0         $25                $11      $34                        $25                $43
      $515 $525                     $0         $26                $12      $35                        $26                $44
      $525 $535                     $0         $27                $13      $37                        $27                $46
      $535 $545                     $1         $29                $14      $38                        $29                $47
      $545 $555                     $2         $30                $15      $39                        $30                $48
      $555 $565                     $3         $31                $16      $40                        $31                $49
      $565 $575                     $4         $32                $17      $41                        $32                $51
      $575 $585                     $5         $33                $18      $43                        $33                $53
      $585 $595                     $6         $35                $19      $44                        $35                $55
      $595 $605                     $7         $36                $20      $45                        $36                $58
      $605 $615                     $8         $37                $21      $46                        $37                $60
      $615 $625                     $9         $38                $22      $47                        $38                $62
      $625 $635         $10                    $39                $23      $49                        $39                $64
      $635 $645         $11                    $41                $24      $50                        $41                $66
      $645 $655         $12                    $42                $25      $51                        $42                $69
      $655 $665         $13                    $43                $26      $52                        $43                $71
      $665 $675         $14                    $44                $27      $53                        $44                $73
      $675 $685         $15                    $45                $28      $55                        $45                $75
      $685 $695         $16                    $47                $29      $56                        $47                $77
      $695 $705         $17                    $48                $30      $57                        $48                $80
      $705 $715         $18                    $49                $31      $58                        $49                $82
      $715 $725         $19                    $50                $32      $59                        $50                $84
      $725 $735         $20                    $51                $34      $61                        $51                $86
      $735 $745         $21                    $53                $35      $62                        $53                $88
      $745 $755         $22                    $54                $36      $63                        $54                $91
      $755 $765         $23                    $55                $37      $64                        $55                $93

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2023 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:
      $765 $775      $24                    $56             $38      $65                        $56                      $95
      $775 $785      $25                    $57             $40      $67                        $57                      $97
      $785 $795      $26                    $59             $41      $69                        $59                      $99
      $795 $805      $27                    $60             $42      $71                        $60                      $102
      $805 $815      $28                    $61             $43      $74                        $61                      $104
      $815 $825      $29                    $62             $44      $76                        $62                      $106
      $825 $835      $30                    $63             $46      $78                        $63                      $108
      $835 $845      $31                    $65             $47      $80                        $65                      $110
      $845 $855      $32                    $66             $48      $82                        $66                      $113
      $855 $865      $33                    $67             $49      $85                        $67                      $115
      $865 $875      $34                    $68             $50      $87                        $68                      $117
      $875 $885      $35                    $69             $52      $89                        $69                      $119
      $885 $895      $36                    $71             $53      $91                        $71                      $121
      $895 $905      $37                    $72             $54      $93                        $72                      $124
      $905 $915      $38                    $73             $55      $96                        $73                      $126
      $915 $925      $39                    $74             $56      $98                        $74                      $128
      $925 $935      $40                    $75             $58      $100                       $75                      $130
      $935 $945      $41                    $77             $59      $102                       $77                      $132
      $945 $955      $42                    $78             $60      $104                       $78                      $135
      $955 $965      $43                    $79             $61      $107                       $79                      $137
      $965 $975      $44                    $80             $62      $109                       $80                      $139
      $975 $985      $45                    $81             $64      $111                       $81                      $141
      $985 $995      $46                    $83             $65      $113                       $83                      $143
      $995 $1,005    $48                    $84             $66      $115                       $84                      $146
$1,005     $1,015    $49                    $85             $67      $118                       $85                      $148
$1,015     $1,025    $50                    $86             $68      $120                       $86                      $150
$1,025     $1,035    $51                    $87             $70      $122                       $87                      $152
$1,035     $1,045    $52                    $89             $71      $124                       $89                      $154
$1,045     $1,055    $54                    $90             $72      $126                       $90                      $157
$1,055     $1,065    $55                    $91             $73      $129                       $91                      $159
$1,065     $1,075    $56                    $92             $74      $131                       $92                      $161
$1,075     $1,085    $57                    $93             $76      $133                       $93                      $164
$1,085     $1,095    $58                    $95             $77      $135                       $95                      $166
$1,095     $1,105    $60                    $96             $78      $137                       $96                      $169
$1,105     $1,115    $61                    $97             $79      $140                       $97                      $171
$1,115     $1,125    $62                    $98             $80      $142                       $98                      $173
$1,125     $1,135    $63                    $100            $82      $144              $100                              $176
$1,135     $1,145    $64                    $102            $83      $147              $102                              $178
$1,145     $1,155    $66                    $104            $84      $149              $104                              $181
$1,155     $1,165    $67                    $106            $85      $151              $106                              $183
$1,165     $1,175    $68                    $109            $86      $154              $109                              $185
$1,175     $1,185    $69                    $111            $88      $156              $111                              $188
$1,185     $1,195    $70                    $113            $89      $159              $113                              $190
$1,195     $1,205    $72                    $115            $90      $161              $115                              $193
$1,205     $1,215    $73                    $117            $91      $163              $117                              $195
$1,215     $1,225    $74                    $120            $92      $166              $120                              $197
$1,225     $1,235    $75                    $122            $94      $168              $122                              $200
$1,235     $1,245    $76                    $124            $95      $171              $124                              $202
$1,245     $1,255    $78                    $126            $96      $173              $126                              $205
$1,255     $1,265    $79                    $128            $97      $175              $128                              $207
$1,265     $1,275    $80                    $131            $98      $178              $131                              $209
$1,275     $1,285    $81                    $133   $100              $180              $133                              $212
$1,285     $1,295    $82                    $135   $101              $183              $135                              $214
$1,295     $1,305    $84                    $137   $102              $185              $137                              $217
$1,305     $1,315    $85                    $139   $103              $187              $139                              $219
$1,315     $1,325    $86                    $142   $104              $190              $142                              $221
$1,325     $1,335    $87                    $144   $106              $192              $144                              $224
$1,335     $1,345    $88                    $146   $107              $195              $146                              $226
$1,345     $1,355    $90                    $148   $108              $197              $148                              $229
$1,355     $1,365    $91                    $150   $109              $199              $150                              $231
$1,365     $1,375    $92                    $153   $110              $202              $153                              $233
$1,375     $1,385    $93                    $155   $112              $204              $155                              $236
$1,385     $1,395    $94                    $157   $113              $207              $157                              $238
$1,395     $1,405    $96                    $159   $114              $209              $159                              $241
$1,405     $1,415    $97                    $161   $115              $211              $161                              $243

Page 14                                                                                Publication 15-T (2023)

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Page 15 of 69         Fileid: … tions/p15t/2023/a/xml/cycle06/source                      9:36 - 14-Dec-2022

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

2023 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:
$1,415   $1,425         $98                    $164   $116              $214              $164                           $245
$1,425   $1,435         $99                    $166   $118              $216              $166                           $248
$1,435   $1,445         $100                   $168   $119              $219              $168                           $250
$1,445   $1,455         $102                   $170   $120              $221              $170                           $253
$1,455   $1,465         $103                   $172   $121              $223              $172                           $255
$1,465   $1,475         $104                   $175   $122              $226              $175                           $257
$1,475   $1,485         $105                   $177   $124              $228              $177                           $260
$1,485   $1,495         $106                   $179   $125              $231              $179                           $262
$1,495   $1,505         $108                   $181   $126              $233              $181                           $265
$1,505   $1,515         $109                   $183   $127              $235              $183                           $267
$1,515   $1,525         $110                   $186   $128              $238              $186                           $269
$1,525   $1,535         $111                   $188   $130              $240              $188                           $272
$1,535   $1,545         $112                   $190   $131              $243              $190                           $274
$1,545   $1,555         $114                   $192   $132              $245              $192                           $277
$1,555   $1,565         $115                   $194   $134              $247              $194                           $279
$1,565   $1,575         $116                   $197   $136              $250              $197                           $281
$1,575   $1,585         $117                   $199   $138              $252              $199                           $284
$1,585   $1,595         $118                   $201   $141              $255              $201                           $286
$1,595   $1,605         $120                   $203   $143              $257              $203                           $289
$1,605   $1,615         $121                   $205   $145              $259              $205                           $291
$1,615   $1,625         $122                   $208   $147              $262              $208                           $293
$1,625   $1,635         $123                   $210   $149              $264              $210                           $296
$1,635   $1,645         $124                   $212   $152              $267              $212                           $298
$1,645   $1,655         $126                   $214   $154              $269              $214                           $301
$1,655   $1,665         $127                   $216   $156              $271              $216                           $303
$1,665   $1,675         $128                   $219   $158              $274              $219                           $305
$1,675   $1,685         $129                   $221   $160              $276              $221                           $308
$1,685   $1,695         $130                   $223   $163              $279              $223                           $310
$1,695   $1,705         $132                   $225   $165              $281              $225                           $313
$1,705   $1,715         $133                   $227   $167              $283              $227                           $315
$1,715   $1,725         $134                   $230   $169              $286              $230                           $317
$1,725   $1,735         $135                   $232   $171              $288              $232                           $320
$1,735   $1,745         $136                   $234   $174              $291              $234                           $322
$1,745   $1,755         $138                   $236   $176              $293              $236                           $325
$1,755   $1,765         $139                   $238   $178              $295              $238                           $327
$1,765   $1,775         $140                   $241   $180              $298              $241                           $329
$1,775   $1,785         $141                   $243   $182              $300              $243                           $332
$1,785   $1,795         $142                   $245   $185              $303              $245                           $334
$1,795   $1,805         $144                   $247   $187              $305              $247                           $337
$1,805   $1,815         $145                   $249   $189              $307              $249                           $339
$1,815   $1,825         $146                   $252   $191              $310              $252                           $341
$1,825   $1,835         $147                   $254   $193              $312              $254                           $344
$1,835   $1,845         $148                   $256   $196              $315              $256                           $346
$1,845   $1,855         $150                   $258   $198              $317              $258                           $349
$1,855   $1,865         $151                   $260   $200              $319              $260                           $351
$1,865   $1,875         $152                   $263   $202              $322              $263                           $353
$1,875   $1,885         $153                   $265   $204              $324              $265                           $356
$1,885   $1,895         $154                   $267   $207              $327              $267                           $359
$1,895   $1,905         $156                   $269   $209              $329              $269                           $362
$1,905   $1,915         $157                   $271   $211              $331              $271                           $365
$1,915   $1,925         $158                   $274   $213              $334              $274                           $368

Publication 15-T (2023)                                                                                   Page 15

- 16 -

Page 16 of 69         Fileid: … tions/p15t/2023/a/xml/cycle06/source                      9:36 - 14-Dec-2022

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

2023 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 $270                  $0             $0                $0             $0                   $0                 $0
      $270 $280                  $0             $0                $0             $0                   $0                 $1
      $280 $290                  $0             $0                $0             $0                   $0                 $2
      $290 $300                  $0             $0                $0             $0                   $0                 $3
      $300 $310                  $0             $0                $0             $0                   $0                 $4
      $310 $320                  $0             $0                $0             $0                   $0                 $5
      $320 $330                  $0             $0                $0             $0                   $0                 $6
      $330 $340                  $0             $0                $0             $0                   $0                 $7
      $340 $350                  $0             $0                $0             $0                   $0                 $8
      $350 $360                  $0             $0                $0             $0                   $0                 $9
      $360 $370                  $0             $0                $0             $0                   $0                 $10
      $370 $380                  $0             $0                $0             $0                   $0                 $11
      $380 $390                  $0             $0                $0             $0                   $0                 $12
      $390 $400                  $0             $0                $0             $0                   $0                 $13
      $400 $410                  $0             $0                $0             $1                   $0                 $14
      $410 $420                  $0             $0                $0             $2                   $0                 $15
      $420 $430                  $0             $0                $0             $3                   $0                 $16
      $430 $440                  $0             $0                $0             $4                   $0                 $17
      $440 $450                  $0             $0                $0             $5                   $0                 $18
      $450 $460                  $0             $0                $0             $6                   $0                 $19
      $460 $470                  $0             $0                $0             $7                   $0                 $20
      $470 $480                  $0             $0                $0             $8                   $0                 $21
      $480 $495                  $0             $0                $0             $9                   $0                 $22
      $495 $510                  $0             $0                $0    $10                           $0                 $24
      $510 $525                  $0             $0                $0    $12                           $0                 $26
      $525 $540                  $0             $0                $0    $13                           $0                 $28
      $540 $555                  $0             $1                $0    $15                           $1                 $30
      $555 $570                  $0             $3                $0    $16                           $3                 $31
      $570 $585                  $0             $4                $0    $18                           $4                 $33
      $585 $600                  $0             $6                $0    $19                           $6                 $35
      $600 $615                  $0             $7                $0    $21                           $7                 $37
      $615 $630                  $0             $9                $0    $22                           $9                 $39
      $630 $645                  $0         $10                   $0    $24                        $10                   $40
      $645 $660                  $0         $12                   $0    $25                        $12                   $42
      $660 $675                  $0         $13                   $0    $27                        $13                   $44
      $675 $690                  $0         $15                   $0    $28                        $15                   $46
      $690 $705                  $0         $16                   $0    $30                        $16                   $48
      $705 $720                  $0         $18                   $0    $31                        $18                   $49
      $720 $735                  $0         $19                   $0    $33                        $19                   $51
      $735 $750                  $0         $21                   $0    $35                        $21                   $53
      $750 $765                  $0         $22                   $0    $37                        $22                   $55
      $765 $780                  $0         $24                   $0    $39                        $24                   $57
      $780 $795                  $0         $25                   $0    $40                        $25                   $58
      $795 $810                  $0         $27                   $0    $42                        $27                   $60
      $810 $825                  $0         $28                   $2    $44                        $28                   $62
      $825 $840                  $0         $30                   $3    $46                        $30                   $64
      $840 $855                  $0         $31                   $5    $48                        $31                   $66
      $855 $870                  $0         $33                   $6    $49                        $33                   $67
      $870 $885                  $0         $34                   $8    $51                        $34                   $69
      $885 $900                  $0         $36                   $9    $53                        $36                   $71
      $900 $915                  $0         $37                $11      $55                        $37                   $73
      $915 $930                  $0         $39                $12      $57                        $39                   $75
      $930 $945                  $0         $40                $14      $58                        $40                   $76
      $945 $960                  $0         $42                $15      $60                        $42                   $78
      $960 $975                  $0         $44                $17      $62                        $44                   $80
      $975 $990                  $0         $46                $18      $64                        $46                   $82
      $990 $1,005                $0         $47                $20      $66                        $47                   $84
$1,005     $1,020                $0         $49                $21      $67                        $49                   $85
$1,020     $1,035                $0         $51                $23      $69                        $51                   $87
$1,035     $1,050                $0         $53                $24      $71                        $53                   $89
$1,050     $1,065                $0         $55                $26      $73                        $55                   $91
$1,065     $1,080                $1         $56                $27      $75                        $56                   $93
$1,080     $1,095                $2         $58                $29      $76                        $58                   $94
$1,095     $1,110                $4         $60                $30      $78                        $60                   $96

Page 16                                                                                   Publication 15-T (2023)

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Page 17 of 69         Fileid: … tions/p15t/2023/a/xml/cycle06/source                         9:36 - 14-Dec-2022

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

2023 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:
$1,110   $1,125                     $5         $62                $32      $80                        $62                $98
$1,125   $1,140                     $7         $64                $33      $82                        $64                $100
$1,140   $1,160                     $8         $66                $35      $84                        $66                $104
$1,160   $1,180         $10                    $68                $37      $86                        $68                $109
$1,180   $1,200         $12                    $70                $39      $89                        $70                $113
$1,200   $1,220         $14                    $73                $41      $91                        $73                $117
$1,220   $1,240         $16                    $75                $43      $94                        $75                $122
$1,240   $1,260         $18                    $78                $45      $96                        $78                $126
$1,260   $1,280         $20                    $80                $47      $98                        $80                $131
$1,280   $1,300         $22                    $82                $49      $101                       $82                $135
$1,300   $1,320         $24                    $85                $51      $103                       $85                $139
$1,320   $1,340         $26                    $87                $53      $106                       $87                $144
$1,340   $1,360         $28                    $90                $55      $108                       $90                $148
$1,360   $1,380         $30                    $92                $57      $110                       $92                $153
$1,380   $1,400         $32                    $94                $59      $113                       $94                $157
$1,400   $1,420         $34                    $97                $61      $115                       $97                $161
$1,420   $1,440         $36                    $99                $64      $118                       $99                $166
$1,440   $1,460         $38                    $102               $66      $120              $102                        $170
$1,460   $1,480         $40                    $104               $68      $122              $104                        $175
$1,480   $1,500         $42                    $106               $71      $125              $106                        $179
$1,500   $1,520         $44                    $109               $73      $127              $109                        $183
$1,520   $1,540         $46                    $111               $76      $130              $111                        $188
$1,540   $1,560         $48                    $114               $78      $132              $114                        $192
$1,560   $1,580         $50                    $116               $80      $136              $116                        $197
$1,580   $1,600         $52                    $118               $83      $141              $118                        $201
$1,600   $1,620         $54                    $121               $85      $145              $121                        $205
$1,620   $1,640         $56                    $123               $88      $149              $123                        $210
$1,640   $1,660         $58                    $126               $90      $154              $126                        $214
$1,660   $1,680         $60                    $128               $92      $158              $128                        $219
$1,680   $1,700         $62                    $130               $95      $163              $130                        $223
$1,700   $1,720         $64                    $133               $97      $167              $133                        $227
$1,720   $1,740         $66                    $135      $100              $171              $135                        $232
$1,740   $1,760         $68                    $138      $102              $176              $138                        $236
$1,760   $1,780         $70                    $140      $104              $180              $140                        $241
$1,780   $1,800         $72                    $142      $107              $185              $142                        $245
$1,800   $1,820         $74                    $145      $109              $189              $145                        $249
$1,820   $1,840         $76                    $147      $112              $193              $147                        $254
$1,840   $1,860         $78                    $150      $114              $198              $150                        $258
$1,860   $1,880         $80                    $152      $116              $202              $152                        $263
$1,880   $1,900         $82                    $154      $119              $207              $154                        $267
$1,900   $1,920         $84                    $157      $121              $211              $157                        $271
$1,920   $1,940         $87                    $159      $124              $215              $159                        $276
$1,940   $1,960         $89                    $162      $126              $220              $162                        $280
$1,960   $1,980         $92                    $164      $128              $224              $164                        $285
$1,980   $2,000         $94                    $166      $131              $229              $166                        $289
$2,000   $2,020         $96                    $169      $133              $233              $169                        $293
$2,020   $2,040         $99                    $171      $136              $237              $171                        $298
$2,040   $2,060         $101                   $174      $138              $242              $174                        $302
$2,060   $2,080         $104                   $176      $140              $246              $176                        $307
$2,080   $2,100         $106                   $178      $143              $251              $178                        $311
$2,100   $2,130         $109                   $181      $146              $256              $181                        $317
$2,130   $2,160         $113                   $185      $149              $263              $185                        $324
$2,160   $2,190         $116                   $189      $153              $269              $189                        $331
$2,190   $2,220         $120                   $192      $157              $276              $192                        $338
$2,220   $2,250         $123                   $196      $160              $283              $196                        $346
$2,250   $2,280         $127                   $201      $164              $290              $201                        $353
$2,280   $2,310         $131                   $207      $167              $297              $207                        $360
$2,310   $2,340         $134                   $214      $171              $304              $214                        $367
$2,340   $2,370         $138                   $220      $175              $311              $220                        $374
$2,370   $2,400         $141                   $227      $178              $319              $227                        $382
$2,400   $2,430         $145                   $234      $182              $326              $234                        $389
$2,430   $2,460         $149                   $240      $185              $333              $240                        $396
$2,460   $2,490         $152                   $247      $189              $340              $247                        $403
$2,490   $2,520         $156                   $253      $193              $347              $253                        $410
$2,520   $2,550         $159                   $260      $196              $355              $260                        $418

Publication 15-T (2023)                                                                                       Page 17

- 18 -

Page 18 of 69         Fileid: … tions/p15t/2023/a/xml/cycle06/source                   9:36 - 14-Dec-2022

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

2023 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:
$2,550   $2,580      $163                   $267   $200              $362              $267                              $425
$2,580   $2,610      $167                   $273   $203              $369              $273                              $432
$2,610   $2,640      $170                   $280   $207              $376              $280                              $439
$2,640   $2,670      $174                   $286   $211              $383              $286                              $446
$2,670   $2,700      $177                   $293   $214              $391              $293                              $454
$2,700   $2,730      $181                   $300   $218              $398              $300                              $461
$2,730   $2,760      $185                   $306   $221              $405              $306                              $468
$2,760   $2,790      $188                   $313   $225              $412              $313                              $475
$2,790   $2,820      $192                   $319   $229              $419              $319                              $482
$2,820   $2,850      $195                   $326   $232              $427              $326                              $490
$2,850   $2,880      $199                   $333   $236              $434              $333                              $497
$2,880   $2,910      $203                   $339   $239              $441              $339                              $504
$2,910   $2,940      $206                   $346   $243              $448              $346                              $511
$2,940   $2,970      $210                   $352   $247              $455              $352                              $518
$2,970   $3,000      $213                   $359   $250              $463              $359                              $526
$3,000   $3,030      $217                   $366   $254              $470              $366                              $533
$3,030   $3,060      $221                   $372   $257              $477              $372                              $540
$3,060   $3,090      $224                   $379   $261              $484              $379                              $547
$3,090   $3,120      $228                   $385   $265              $491              $385                              $554
$3,120   $3,150      $231                   $392   $271              $499              $392                              $562
$3,150   $3,180      $235                   $399   $278              $506              $399                              $569
$3,180   $3,210      $239                   $405   $285              $513              $405                              $576
$3,210   $3,240      $242                   $412   $291              $520              $412                              $583
$3,240   $3,270      $246                   $418   $298              $527              $418                              $590
$3,270   $3,300      $249                   $425   $304              $535              $425                              $598
$3,300   $3,330      $253                   $432   $311              $542              $432                              $605
$3,330   $3,360      $257                   $438   $318              $549              $438                              $612
$3,360   $3,390      $260                   $445   $324              $556              $445                              $619
$3,390   $3,420      $264                   $451   $331              $563              $451                              $626
$3,420   $3,450      $267                   $458   $337              $571              $458                              $634
$3,450   $3,480      $271                   $465   $344              $578              $465                              $641
$3,480   $3,510      $275                   $471   $351              $585              $471                              $648
$3,510   $3,540      $278                   $478   $357              $592              $478                              $655
$3,540   $3,570      $282                   $484   $364              $599              $484                              $662
$3,570   $3,600      $285                   $491   $370              $607              $491                              $670
$3,600   $3,630      $289                   $498   $377              $614              $498                              $677
$3,630   $3,660      $293                   $504   $384              $621              $504                              $684
$3,660   $3,690      $296                   $511   $390              $628              $511                              $691
$3,690   $3,720      $300                   $517   $397              $635              $517                              $698
$3,720   $3,750      $303                   $524   $403              $643              $524                              $706
$3,750   $3,780      $307                   $531   $410              $650              $531                              $713
$3,780   $3,810      $311                   $537   $417              $657              $537                              $722
$3,810   $3,840      $314                   $544   $423              $664              $544                              $732
$3,840   $3,870      $318                   $550   $430              $671              $550                              $741

Page 18                                                                                Publication 15-T (2023)

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Page 19 of 69         Fileid: … tions/p15t/2023/a/xml/cycle06/source                         9:36 - 14-Dec-2022

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

2023 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   $290                     $0             $0                $0             $0                   $0              $0
      $290 $300                     $0             $0                $0             $0                   $0              $1
      $300 $310                     $0             $0                $0             $0                   $0              $2
      $310 $320                     $0             $0                $0             $0                   $0              $3
      $320 $330                     $0             $0                $0             $0                   $0              $4
      $330 $340                     $0             $0                $0             $0                   $0              $5
      $340 $350                     $0             $0                $0             $0                   $0              $6
      $350 $360                     $0             $0                $0             $0                   $0              $7
      $360 $370                     $0             $0                $0             $0                   $0              $8
      $370 $380                     $0             $0                $0             $0                   $0              $9
      $380 $390                     $0             $0                $0             $0                   $0              $10
      $390 $400                     $0             $0                $0             $0                   $0              $11
      $400 $410                     $0             $0                $0             $0                   $0              $12
      $410 $420                     $0             $0                $0             $0                   $0              $13
      $420 $430                     $0             $0                $0             $0                   $0              $14
      $430 $440                     $0             $0                $0             $0                   $0              $15
      $440 $450                     $0             $0                $0             $1                   $0              $16
      $450 $460                     $0             $0                $0             $2                   $0              $17
      $460 $470                     $0             $0                $0             $3                   $0              $18
      $470 $480                     $0             $0                $0             $4                   $0              $19
      $480 $490                     $0             $0                $0             $5                   $0              $20
      $490 $500                     $0             $0                $0             $6                   $0              $21
      $500 $510                     $0             $0                $0             $7                   $0              $22
      $510 $520                     $0             $0                $0             $8                   $0              $23
      $520 $535                     $0             $0                $0             $9                   $0              $24
      $535 $550                     $0             $0                $0    $11                           $0              $26
      $550 $565                     $0             $0                $0    $12                           $0              $28
      $565 $580                     $0             $0                $0    $14                           $0              $29
      $580 $595                     $0             $1                $0    $15                           $1              $31
      $595 $610                     $0             $3                $0    $17                           $3              $33
      $610 $625                     $0             $4                $0    $18                           $4              $35
      $625 $640                     $0             $6                $0    $20                           $6              $37
      $640 $655                     $0             $7                $0    $21                           $7              $38
      $655 $670                     $0             $9                $0    $23                           $9              $40
      $670 $685                     $0         $10                   $0    $24                        $10                $42
      $685 $700                     $0         $12                   $0    $26                        $12                $44
      $700 $715                     $0         $13                   $0    $27                        $13                $46
      $715 $730                     $0         $15                   $0    $29                        $15                $47
      $730 $745                     $0         $16                   $0    $30                        $16                $49
      $745 $760                     $0         $18                   $0    $32                        $18                $51
      $760 $775                     $0         $19                   $0    $34                        $19                $53
      $775 $790                     $0         $21                   $0    $35                        $21                $55
      $790 $805                     $0         $22                   $0    $37                        $22                $56
      $805 $820                     $0         $24                   $0    $39                        $24                $58
      $820 $835                     $0         $25                   $0    $41                        $25                $60
      $835 $850                     $0         $27                   $0    $43                        $27                $62
      $850 $865                     $0         $28                   $0    $44                        $28                $64
      $865 $880                     $0         $30                   $1    $46                        $30                $65
      $880 $895                     $0         $31                   $2    $48                        $31                $67
      $895 $910                     $0         $33                   $4    $50                        $33                $69
      $910 $925                     $0         $34                   $5    $52                        $34                $71
      $925 $940                     $0         $36                   $7    $53                        $36                $73
      $940 $955                     $0         $37                   $8    $55                        $37                $74
      $955 $970                     $0         $39                $10      $57                        $39                $76
      $970 $985                     $0         $40                $11      $59                        $40                $78
      $985 $1,000                   $0         $42                $13      $61                        $42                $80
$1,000     $1,015                   $0         $43                $14      $62                        $43                $82
$1,015     $1,030                   $0         $45                $16      $64                        $45                $83
$1,030     $1,045                   $0         $46                $17      $66                        $46                $85
$1,045     $1,060                   $0         $48                $19      $68                        $48                $87
$1,060     $1,075                   $0         $50                $20      $70                        $50                $89
$1,075     $1,090                   $0         $51                $22      $71                        $51                $91
$1,090     $1,105                   $0         $53                $23      $73                        $53                $92
$1,105     $1,120                   $0         $55                $25      $75                        $55                $94

Publication 15-T (2023)                                                                                         Page 19

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Page 20 of 69         Fileid: … tions/p15t/2023/a/xml/cycle06/source                      9:36 - 14-Dec-2022

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

2023 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:
$1,120   $1,135                  $0         $57                $26      $77                        $57                   $96
$1,135   $1,150                  $0         $59                $28      $79                        $59                   $98
$1,150   $1,165                  $0         $60                $29      $80                        $60                   $100
$1,165   $1,180                  $2         $62                $31      $82                        $62                   $101
$1,180   $1,195                  $3         $64                $32      $84                        $64                   $103
$1,195   $1,210                  $5         $66                $34      $86                        $66                   $105
$1,210   $1,225                  $6         $68                $35      $88                        $68                   $107
$1,225   $1,245                  $8         $70                $37      $90                        $70                   $110
$1,245   $1,265      $10                    $72                $39      $92                        $72                   $115
$1,265   $1,285      $12                    $75                $41      $94                        $75                   $119
$1,285   $1,305      $14                    $77                $43      $97                        $77                   $124
$1,305   $1,325      $16                    $79                $45      $99                        $79                   $128
$1,325   $1,345      $18                    $82                $47      $102                       $82                   $132
$1,345   $1,365      $20                    $84                $49      $104                       $84                   $137
$1,365   $1,385      $22                    $87                $51      $106                       $87                   $141
$1,385   $1,405      $24                    $89                $53      $109                       $89                   $146
$1,405   $1,425      $26                    $91                $55      $111                       $91                   $150
$1,425   $1,445      $28                    $94                $57      $114                       $94                   $154
$1,445   $1,465      $30                    $96                $59      $116                       $96                   $159
$1,465   $1,485      $32                    $99                $61      $118                       $99                   $163
$1,485   $1,505      $34                    $101               $63      $121              $101                           $168
$1,505   $1,525      $36                    $103               $65      $123              $103                           $172
$1,525   $1,545      $38                    $106               $67      $126              $106                           $176
$1,545   $1,565      $40                    $108               $70      $128              $108                           $181
$1,565   $1,585      $42                    $111               $72      $130              $111                           $185
$1,585   $1,605      $44                    $113               $74      $133              $113                           $190
$1,605   $1,625      $46                    $115               $77      $135              $115                           $194
$1,625   $1,645      $48                    $118               $79      $138              $118                           $198
$1,645   $1,665      $50                    $120               $82      $140              $120                           $203
$1,665   $1,685      $52                    $123               $84      $142              $123                           $207
$1,685   $1,705      $54                    $125               $86      $146              $125                           $212
$1,705   $1,725      $56                    $127               $89      $151              $127                           $216
$1,725   $1,745      $58                    $130               $91      $155              $130                           $220
$1,745   $1,765      $60                    $132               $94      $160              $132                           $225
$1,765   $1,785      $62                    $135               $96      $164              $135                           $229
$1,785   $1,805      $64                    $137               $98      $168              $137                           $234
$1,805   $1,825      $66                    $139      $101              $173              $139                           $238
$1,825   $1,845      $68                    $142      $103              $177              $142                           $242
$1,845   $1,865      $70                    $144      $106              $182              $144                           $247
$1,865   $1,885      $72                    $147      $108              $186              $147                           $251
$1,885   $1,905      $74                    $149      $110              $190              $149                           $256
$1,905   $1,925      $76                    $151      $113              $195              $151                           $260
$1,925   $1,945      $78                    $154      $115              $199              $154                           $264
$1,945   $1,965      $80                    $156      $118              $204              $156                           $269
$1,965   $1,985      $82                    $159      $120              $208              $159                           $273
$1,985   $2,005      $84                    $161      $122              $212              $161                           $278
$2,005   $2,025      $86                    $163      $125              $217              $163                           $282
$2,025   $2,045      $88                    $166      $127              $221              $166                           $286
$2,045   $2,065      $90                    $168      $130              $226              $168                           $291
$2,065   $2,085      $92                    $171      $132              $230              $171                           $295
$2,085   $2,105      $95                    $173      $134              $234              $173                           $300
$2,105   $2,125      $97                    $175      $137              $239              $175                           $304
$2,125   $2,145      $99                    $178      $139              $243              $178                           $308
$2,145   $2,165      $102                   $180      $142              $248              $180                           $313
$2,165   $2,185      $104                   $183      $144              $252              $183                           $317
$2,185   $2,205      $107                   $185      $146              $256              $185                           $322
$2,205   $2,225      $109                   $187      $149              $261              $187                           $326
$2,225   $2,245      $111                   $190      $151              $265              $190                           $330
$2,245   $2,265      $114                   $192      $154              $270              $192                           $335
$2,265   $2,285      $116                   $195      $156              $274              $195                           $339
$2,285   $2,320      $119                   $198      $159              $280              $198                           $346
$2,320   $2,355      $124                   $202      $163              $288              $202                           $354
$2,355   $2,390      $128                   $206      $168              $295              $206                           $363
$2,390   $2,425      $132                   $210      $172              $303              $210                           $371
$2,425   $2,460      $136                   $215      $176              $311              $215                           $379

Page 20                                                                                   Publication 15-T (2023)

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Page 21 of 69         Fileid: … tions/p15t/2023/a/xml/cycle06/source                      9:36 - 14-Dec-2022

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

2023 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:
$2,460   $2,495         $140                   $223   $180              $320              $223                           $388
$2,495   $2,530         $145                   $230   $184              $328              $230                           $396
$2,530   $2,565         $149                   $238   $189              $336              $238                           $405
$2,565   $2,600         $153                   $246   $193              $345              $246                           $413
$2,600   $2,635         $157                   $253   $197              $353              $253                           $421
$2,635   $2,670         $161                   $261   $201              $362              $261                           $430
$2,670   $2,705         $166                   $269   $205              $370              $269                           $438
$2,705   $2,740         $170                   $276   $210              $378              $276                           $447
$2,740   $2,775         $174                   $284   $214              $387              $284                           $455
$2,775   $2,810         $178                   $292   $218              $395              $292                           $463
$2,810   $2,845         $182                   $300   $222              $404              $300                           $472
$2,845   $2,880         $187                   $307   $226              $412              $307                           $480
$2,880   $2,915         $191                   $315   $231              $420              $315                           $489
$2,915   $2,950         $195                   $323   $235              $429              $323                           $497
$2,950   $2,985         $199                   $330   $239              $437              $330                           $505
$2,985   $3,020         $203                   $338   $243              $446              $338                           $514
$3,020   $3,055         $208                   $346   $247              $454              $346                           $522
$3,055   $3,090         $212                   $353   $252              $462              $353                           $531
$3,090   $3,125         $216                   $361   $256              $471              $361                           $539
$3,125   $3,160         $220                   $369   $260              $479              $369                           $547
$3,160   $3,195         $224                   $377   $264              $488              $377                           $556
$3,195   $3,230         $229                   $384   $268              $496              $384                           $564
$3,230   $3,265         $233                   $392   $273              $504              $392                           $573
$3,265   $3,300         $237                   $400   $277              $513              $400                           $581
$3,300   $3,335         $241                   $407   $281              $521              $407                           $589
$3,335   $3,370         $245                   $415   $285              $530              $415                           $598
$3,370   $3,405         $250                   $423   $292              $538              $423                           $606
$3,405   $3,440         $254                   $430   $300              $546              $430                           $615
$3,440   $3,475         $258                   $438   $308              $555              $438                           $623
$3,475   $3,510         $262                   $446   $315              $563              $446                           $631
$3,510   $3,545         $266                   $454   $323              $572              $454                           $640
$3,545   $3,580         $271                   $461   $331              $580              $461                           $648
$3,580   $3,615         $275                   $469   $338              $588              $469                           $657
$3,615   $3,650         $279                   $477   $346              $597              $477                           $665
$3,650   $3,685         $283                   $484   $354              $605              $484                           $673
$3,685   $3,720         $287                   $492   $361              $614              $492                           $682
$3,720   $3,755         $292                   $500   $369              $622              $500                           $690
$3,755   $3,790         $296                   $507   $377              $630              $507                           $699
$3,790   $3,825         $300                   $515   $385              $639              $515                           $707
$3,825   $3,860         $304                   $523   $392              $647              $523                           $715
$3,860   $3,895         $308                   $531   $400              $656              $531                           $724
$3,895   $3,930         $313                   $538   $408              $664              $538                           $732
$3,930   $3,965         $317                   $546   $415              $672              $546                           $741
$3,965   $4,000         $321                   $554   $423              $681              $554                           $749
$4,000   $4,035         $325                   $561   $431              $689              $561                           $757
$4,035   $4,070         $329                   $569   $438              $698              $569                           $766
$4,070   $4,105         $334                   $577   $446              $706              $577                           $775
$4,105   $4,140         $338                   $584   $454              $714              $584                           $786
$4,140   $4,175         $342                   $592   $462              $723              $592                           $797

Publication 15-T (2023)                                                                                   Page 21

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Page 22 of 69         Fileid: … tions/p15t/2023/a/xml/cycle06/source                      9:36 - 14-Dec-2022

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

2023 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 $580                  $0             $0                $0             $0                   $0                 $0
      $580 $600                  $0             $0                $0             $0                   $0                 $1
      $600 $620                  $0             $0                $0             $0                   $0                 $3
      $620 $640                  $0             $0                $0             $0                   $0                 $5
      $640 $660                  $0             $0                $0             $0                   $0                 $7
      $660 $680                  $0             $0                $0             $0                   $0                 $9
      $680 $700                  $0             $0                $0             $0                   $0                 $11
      $700 $720                  $0             $0                $0             $0                   $0                 $13
      $720 $740                  $0             $0                $0             $0                   $0                 $15
      $740 $760                  $0             $0                $0             $0                   $0                 $17
      $760 $780                  $0             $0                $0             $0                   $0                 $19
      $780 $800                  $0             $0                $0             $0                   $0                 $21
      $800 $820                  $0             $0                $0             $0                   $0                 $23
      $820 $840                  $0             $0                $0             $0                   $0                 $25
      $840 $860                  $0             $0                $0             $0                   $0                 $27
      $860 $880                  $0             $0                $0             $0                   $0                 $29
      $880 $900                  $0             $0                $0             $2                   $0                 $31
      $900 $920                  $0             $0                $0             $4                   $0                 $33
      $920 $940                  $0             $0                $0             $6                   $0                 $35
      $940 $960                  $0             $0                $0             $8                   $0                 $37
      $960 $980                  $0             $0                $0    $10                           $0                 $39
      $980 $1,000                $0             $0                $0    $12                           $0                 $41
$1,000     $1,020                $0             $0                $0    $14                           $0                 $43
$1,020     $1,040                $0             $0                $0    $16                           $0                 $45
$1,040     $1,070                $0             $0                $0    $19                           $0                 $48
$1,070     $1,100                $0             $0                $0    $22                           $0                 $52
$1,100     $1,130                $0             $0                $0    $25                           $0                 $55
$1,130     $1,160                $0             $0                $0    $28                           $0                 $59
$1,160     $1,190                $0             $2                $0    $31                           $2                 $63
$1,190     $1,220                $0             $5                $0    $34                           $5                 $66
$1,220     $1,250                $0             $8                $0    $37                           $8                 $70
$1,250     $1,280                $0         $11                   $0    $40                        $11                   $73
$1,280     $1,310                $0         $14                   $0    $43                        $14                   $77
$1,310     $1,340                $0         $17                   $0    $46                        $17                   $81
$1,340     $1,370                $0         $20                   $0    $49                        $20                   $84
$1,370     $1,400                $0         $23                   $0    $52                        $23                   $88
$1,400     $1,430                $0         $26                   $0    $55                        $26                   $91
$1,430     $1,460                $0         $29                   $0    $58                        $29                   $95
$1,460     $1,490                $0         $32                   $0    $61                        $32                   $99
$1,490     $1,520                $0         $35                   $0    $64                        $35                   $102
$1,520     $1,550                $0         $38                   $0    $67                        $38                   $106
$1,550     $1,580                $0         $41                   $0    $71                        $41                   $109
$1,580     $1,610                $0         $44                   $0    $74                        $44                   $113
$1,610     $1,640                $0         $47                   $0    $78                        $47                   $117
$1,640     $1,670                $0         $50                   $0    $82                        $50                   $120
$1,670     $1,700                $0         $53                   $0    $85                        $53                   $124
$1,700     $1,730                $0         $56                   $0    $89                        $56                   $127
$1,730     $1,760                $0         $59                   $1    $92                        $59                   $131
$1,760     $1,790                $0         $62                   $4    $96                        $62                   $135
$1,790     $1,820                $0         $65                   $7    $100                       $65                   $138
$1,820     $1,850                $0         $68                $10      $103                       $68                   $142
$1,850     $1,880                $0         $71                $13      $107                       $71                   $145
$1,880     $1,910                $0         $74                $16      $110                       $74                   $149
$1,910     $1,940                $0         $77                $19      $114                       $77                   $153
$1,940     $1,970                $0         $80                $22      $118                       $80                   $156
$1,970     $2,000                $0         $83                $25      $121                       $83                   $160
$2,000     $2,030                $0         $86                $28      $125                       $86                   $163
$2,030     $2,060                $0         $89                $31      $128                       $89                   $167
$2,060     $2,090                $0         $92                $34      $132                       $92                   $171
$2,090     $2,120                $0         $96                $37      $136                       $96                   $174
$2,120     $2,150                $0         $99                $40      $139                       $99                   $178
$2,150     $2,180                $0         $103               $43      $143              $103                           $181
$2,180     $2,210                $0         $107               $46      $146              $107                           $185
$2,210     $2,240                $0         $110               $49      $150              $110                           $189

Page 22                                                                                   Publication 15-T (2023)

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

2023 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:
$2,240   $2,270                     $0         $114               $52      $154              $114                        $192
$2,270   $2,300                     $0         $117               $55      $157              $117                        $196
$2,300   $2,330                     $1         $121               $58      $161              $121                        $199
$2,330   $2,360                     $4         $125               $61      $164              $125                        $203
$2,360   $2,390                     $7         $128               $64      $168              $128                        $207
$2,390   $2,420         $10                    $132               $67      $172              $132                        $210
$2,420   $2,450         $13                    $135               $70      $175              $135                        $214
$2,450   $2,490         $16                    $140               $74      $179              $140                        $221
$2,490   $2,530         $20                    $144               $78      $184              $144                        $230
$2,530   $2,570         $24                    $149               $82      $189              $149                        $239
$2,570   $2,610         $28                    $154               $86      $194              $154                        $247
$2,610   $2,650         $32                    $159               $90      $199              $159                        $256
$2,650   $2,690         $36                    $164               $94      $203              $164                        $265
$2,690   $2,730         $40                    $168               $98      $208              $168                        $274
$2,730   $2,770         $44                    $173      $102              $213              $173                        $283
$2,770   $2,810         $48                    $178      $106              $218              $178                        $291
$2,810   $2,850         $52                    $183      $110              $223              $183                        $300
$2,850   $2,890         $56                    $188      $114              $227              $188                        $309
$2,890   $2,930         $60                    $192      $118              $232              $192                        $318
$2,930   $2,970         $64                    $197      $122              $237              $197                        $327
$2,970   $3,010         $68                    $202      $126              $242              $202                        $335
$3,010   $3,050         $72                    $207      $130              $247              $207                        $344
$3,050   $3,090         $76                    $212      $134              $251              $212                        $353
$3,090   $3,130         $80                    $216      $139              $256              $216                        $362
$3,130   $3,170         $84                    $221      $144              $261              $221                        $371
$3,170   $3,210         $88                    $226      $149              $266              $226                        $379
$3,210   $3,250         $92                    $231      $153              $271              $231                        $388
$3,250   $3,290         $96                    $236      $158              $275              $236                        $397
$3,290   $3,330         $100                   $240      $163              $280              $240                        $406
$3,330   $3,370         $104                   $245      $168              $285              $245                        $415
$3,370   $3,410         $108                   $250      $173              $293              $250                        $423
$3,410   $3,450         $112                   $255      $177              $301              $255                        $432
$3,450   $3,490         $116                   $260      $182              $310              $260                        $441
$3,490   $3,530         $120                   $264      $187              $319              $264                        $450
$3,530   $3,570         $124                   $269      $192              $328              $269                        $459
$3,570   $3,610         $128                   $274      $197              $337              $274                        $467
$3,610   $3,650         $132                   $279      $201              $345              $279                        $476
$3,650   $3,690         $136                   $284      $206              $354              $284                        $485
$3,690   $3,730         $140                   $288      $211              $363              $288                        $494
$3,730   $3,770         $144                   $293      $216              $372              $293                        $503
$3,770   $3,810         $148                   $298      $221              $381              $298                        $511
$3,810   $3,850         $152                   $303      $225              $389              $303                        $520
$3,850   $3,890         $156                   $308      $230              $398              $308                        $529
$3,890   $3,930         $160                   $312      $235              $407              $312                        $538
$3,930   $3,970         $164                   $317      $240              $416              $317                        $547
$3,970   $4,010         $168                   $322      $245              $425              $322                        $555
$4,010   $4,050         $172                   $327      $249              $433              $327                        $564
$4,050   $4,090         $176                   $332      $254              $442              $332                        $573
$4,090   $4,130         $180                   $336      $259              $451              $336                        $582
$4,130   $4,170         $184                   $341      $264              $460              $341                        $591
$4,170   $4,210         $189                   $346      $269              $469              $346                        $599
$4,210   $4,250         $194                   $351      $273              $477              $351                        $608
$4,250   $4,290         $199                   $356      $278              $486              $356                        $617
$4,290   $4,330         $204                   $360      $283              $495              $360                        $626
$4,330   $4,370         $208                   $365      $288              $504              $365                        $635
$4,370   $4,410         $213                   $370      $293              $513              $370                        $643
$4,410   $4,450         $218                   $375      $297              $521              $375                        $652
$4,450   $4,490         $223                   $380      $302              $530              $380                        $661
$4,490   $4,530         $228                   $384      $307              $539              $384                        $670
$4,530   $4,570         $232                   $389      $312              $548              $389                        $679
$4,570   $4,640         $239                   $396      $318              $560              $396                        $692
$4,640   $4,710         $247                   $404      $327              $575              $404                        $709
$4,710   $4,780         $256                   $413      $335              $591              $413                        $725
$4,780   $4,850         $264                   $421      $344              $606              $421                        $742
$4,850   $4,920         $273                   $430      $352              $622              $430                        $759

Publication 15-T (2023)                                                                                      Page 23

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

2023 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:
$4,920   $4,990      $281                   $445   $360              $639              $445                              $776
$4,990   $5,060      $289                   $461   $369              $656              $461                              $793
$5,060   $5,130      $298                   $476   $377              $673              $476                              $809
$5,130   $5,200      $306                   $491   $386              $690              $491                              $826
$5,200   $5,270      $315                   $507   $394              $706              $507                              $843
$5,270   $5,340      $323                   $522   $402              $723              $522                              $860
$5,340   $5,410      $331                   $538   $411              $740              $538                              $877
$5,410   $5,480      $340                   $553   $419              $757              $553                              $893
$5,480   $5,550      $348                   $568   $428              $774              $568                              $910
$5,550   $5,620      $357                   $584   $436              $790              $584                              $927
$5,620   $5,690      $365                   $599   $444              $807              $599                              $944
$5,690   $5,760      $373                   $615   $453              $824              $615                              $961
$5,760   $5,830      $382                   $630   $461              $841              $630                              $977
$5,830   $5,900      $390                   $645   $470              $858              $645                              $994
$5,900   $5,970      $399                   $661   $478              $874              $661                              $1,011
$5,970   $6,040      $407                   $676   $486              $891              $676                              $1,028
$6,040   $6,110      $415                   $692   $495              $908              $692                              $1,045
$6,110   $6,180      $424                   $707   $503              $925              $707                              $1,061
$6,180   $6,250      $432                   $722   $512              $942              $722                              $1,078
$6,250   $6,320      $441                   $738   $520              $958              $738                              $1,095
$6,320   $6,390      $449                   $753   $528              $975              $753                              $1,112
$6,390   $6,460      $457                   $769   $537              $992              $769                              $1,129
$6,460   $6,530      $466                   $784   $545              $1,009            $784                              $1,145
$6,530   $6,600      $474                   $799   $554              $1,026            $799                              $1,162
$6,600   $6,670      $483                   $815   $562              $1,042            $815                              $1,179
$6,670   $6,740      $491                   $830   $570              $1,059            $830                              $1,196
$6,740   $6,810      $499                   $846   $584              $1,076            $846                              $1,213
$6,810   $6,880      $508                   $861   $600              $1,093            $861                              $1,229
$6,880   $6,950      $516                   $876   $615              $1,110            $876                              $1,246
$6,950   $7,020      $525                   $892   $630              $1,126            $892                              $1,263
$7,020   $7,090      $533                   $907   $646              $1,143            $907                              $1,280
$7,090   $7,160      $541                   $923   $661              $1,160            $923                              $1,297
$7,160   $7,230      $550                   $938   $677              $1,177            $938                              $1,313
$7,230   $7,300      $558                   $953   $692              $1,194            $953                              $1,330
$7,300   $7,370      $567                   $969   $707              $1,210            $969                              $1,347
$7,370   $7,440      $575                   $984   $723              $1,227            $984                              $1,364
$7,440   $7,510      $583                   $1,000 $738              $1,244            $1,000                            $1,381
$7,510   $7,580      $592                   $1,015 $754              $1,261            $1,015                            $1,397
$7,580   $7,650      $600                   $1,030 $769              $1,278            $1,030                            $1,414
$7,650   $7,720      $609                   $1,046 $784              $1,294            $1,046                            $1,431
$7,720   $7,790      $617                   $1,061 $800              $1,311            $1,061                            $1,448
$7,790   $7,860      $625                   $1,077 $815              $1,328            $1,077                            $1,465
$7,860   $7,930      $634                   $1,092 $831              $1,345            $1,092                            $1,481
$7,930   $8,000      $642                   $1,107 $846              $1,362            $1,107                            $1,498
$8,000   $8,070      $651                   $1,123 $861              $1,378            $1,123                            $1,515
$8,070   $8,140      $659                   $1,138 $877              $1,395            $1,138                            $1,532
$8,140   $8,210      $667                   $1,154 $892              $1,412            $1,154                            $1,549
$8,210   $8,280      $676                   $1,169 $908              $1,429            $1,169                            $1,572
$8,280   $8,350      $684                   $1,184 $923              $1,446            $1,184                            $1,594

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

2023 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                          $0.60
      $35  $40          $0.00                  $0.00  $0.00             $0.00             $0.00                          $1.10
      $40  $45          $0.00                  $0.00  $0.00             $0.30             $0.00                          $1.60
      $45  $50          $0.00                  $0.00  $0.00             $0.80             $0.00                          $2.10
      $50  $55          $0.00                  $0.00  $0.00             $1.30             $0.00                          $2.70
      $55  $60          $0.00                  $0.40  $0.00             $1.80             $0.40                          $3.30
      $60  $65          $0.00                  $0.90  $0.00             $2.30             $0.90                          $3.90
      $65  $70          $0.00                  $1.40  $0.00             $2.80             $1.40                          $4.50
      $70  $75          $0.00                  $1.90  $0.00             $3.30             $1.90                          $5.10
      $75  $80          $0.00                  $2.40  $0.00             $3.90             $2.40                          $5.70
      $80  $85          $0.00                  $2.90  $0.30             $4.50             $2.90                          $6.30
      $85  $90          $0.00                  $3.40  $0.80             $5.10             $3.40                          $6.90
      $90  $95          $0.00                  $3.90  $1.30             $5.70             $3.90                          $7.50
      $95  $100         $0.00                  $4.50  $1.80             $6.30             $4.50                          $8.10
      $100 $105         $0.00                  $5.10  $2.30             $6.90             $5.10                          $8.70
      $105 $110         $0.10                  $5.70  $2.80             $7.50             $5.70                          $9.30
      $110 $115         $0.60                  $6.30  $3.30             $8.10             $6.30                          $9.90
      $115 $120         $1.10                  $6.90  $3.80             $8.70             $6.90                          $11.00
      $120 $125         $1.60                  $7.50  $4.30             $9.30             $7.50                          $12.10
      $125 $130         $2.10                  $8.10  $4.80             $9.90             $8.10                          $13.20
      $130 $135         $2.60                  $8.70  $5.30             $10.50            $8.70                          $14.30
      $135 $140         $3.10                  $9.30  $5.80             $11.10            $9.30                          $15.40
      $140 $145         $3.60                  $9.90  $6.30             $11.70            $9.90                          $16.50
      $145 $150         $4.10                  $10.50 $6.90             $12.30            $10.50                         $17.60
      $150 $155         $4.60                  $11.10 $7.50             $12.90            $11.10                         $18.70
      $155 $160         $5.10                  $11.70 $8.10             $13.70            $11.70                         $19.80
      $160 $165         $5.60                  $12.30 $8.70             $14.80            $12.30                         $20.90
      $165 $170         $6.10                  $12.90 $9.30             $15.90            $12.90                         $22.00
      $170 $175         $6.60                  $13.50 $9.90             $17.00            $13.50                         $23.10
      $175 $180         $7.10                  $14.10 $10.50            $18.10            $14.10                         $24.20
      $180 $185         $7.60                  $14.70 $11.10            $19.20            $14.70                         $25.30
      $185 $190         $8.10                  $15.30 $11.70            $20.30            $15.30                         $26.40
      $190 $195         $8.60                  $15.90 $12.30            $21.40            $15.90                         $27.50
      $195 $200         $9.20                  $16.50 $12.90            $22.50            $16.50                         $28.60
      $200 $205         $9.80                  $17.10 $13.50            $23.60            $17.10                         $29.70
      $205 $210         $10.40                 $17.70 $14.10            $24.70            $17.70                         $30.80
      $210 $215         $11.00                 $18.30 $14.70            $25.80            $18.30                         $31.90
      $215 $220         $11.60                 $18.90 $15.30            $26.90            $18.90                         $33.10
      $220 $225         $12.20                 $19.50 $15.90            $28.00            $19.50                         $34.30
      $225 $230         $12.80                 $20.30 $16.50            $29.20            $20.30                         $35.50
      $230 $235         $13.40                 $21.40 $17.10            $30.40            $21.40                         $36.70
      $235 $240         $14.00                 $22.50 $17.70            $31.60            $22.50                         $37.90
      $240 $245         $14.60                 $23.60 $18.30            $32.80            $23.60                         $39.10
      $245 $250         $15.20                 $24.70 $18.90            $34.00            $24.70                         $40.30
      $250 $255         $15.80                 $25.80 $19.50            $35.20            $25.80                         $41.50
      $255 $260         $16.40                 $26.90 $20.10            $36.40            $26.90                         $42.70
      $260 $265         $17.00                 $28.00 $20.70            $37.60            $28.00                         $43.90
      $265 $270         $17.60                 $29.10 $21.30            $38.80            $29.10                         $45.10
      $270 $275         $18.20                 $30.20 $21.90            $40.00            $30.20                         $46.30
      $275 $280         $18.80                 $31.30 $22.50            $41.20            $31.30                         $47.50
      $280 $285         $19.40                 $32.40 $23.10            $42.40            $32.40                         $48.70
      $285 $290         $20.00                 $33.50 $23.70            $43.60            $33.50                         $49.90
      $290 $295         $20.60                 $34.60 $24.30            $44.80            $34.60                         $51.10
      $295 $300         $21.20                 $35.70 $24.90            $46.00            $35.70                         $52.30
      $300 $305         $21.80                 $36.80 $25.50            $47.20            $36.80                         $53.50
      $305 $310         $22.40                 $37.90 $26.10            $48.40            $37.90                         $54.70
      $310 $315         $23.00                 $39.00 $26.90            $49.60            $39.00                         $55.90
      $315 $320         $23.60                 $40.10 $28.00            $50.80            $40.10                         $57.10
      $320 $325         $24.20                 $41.20 $29.10            $52.00            $41.20                         $58.30
      $325 $330         $24.80                 $42.30 $30.20            $53.20            $42.30                         $59.50
      $330 $335         $25.40                 $43.40 $31.30            $54.40            $43.40                         $60.70
      $335 $340         $26.00                 $44.50 $32.40            $55.60            $44.50                         $61.90
      $340 $345         $26.60                 $45.60 $33.50            $56.80            $45.60                         $63.10

Publication 15-T (2023)                                                                                   Page 25

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

2023 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      $27.20                 $46.70 $34.60            $58.00            $46.70                            $64.30
      $350 $355      $27.80                 $47.80 $35.70            $59.20            $47.80                            $65.50
      $355 $360      $28.40                 $48.90 $36.80            $60.40            $48.90                            $66.70
      $360 $365      $29.00                 $50.00 $37.90            $61.60            $50.00                            $67.90
      $365 $370      $29.60                 $51.10 $39.00            $62.80            $51.10                            $69.10
      $370 $375      $30.20                 $52.20 $40.10            $64.00            $52.20                            $70.30
      $375 $380      $30.80                 $53.30 $41.20            $65.20            $53.30                            $71.60
      $380 $385      $31.40                 $54.40 $42.30            $66.40            $54.40                            $73.20
      $385 $390      $32.00                 $55.50 $43.40            $67.60            $55.50                            $74.80
      $390 $395      $32.60                 $56.60 $44.50            $69.00            $56.60                            $76.40

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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                                       more than 10 allowances, use the Percentage Method ta-
                                                             bles in section 5.
Tables for Manual Payroll 
                                                             Periodic  payments  of  pensions  or  annuities  with  a 
Systems With Forms W-4 From                                  2021 or earlier Form W-4P.          In lieu of Worksheet 1B and 
2019 or 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 
sheet below and the Wage Bracket Method tables that fol-     earlier Form W-4P. As an alternative, if you prefer to use 
low to figure federal income tax withholding.                the  Percentage  Method  of  withholding,  you  may  use 
                                                             Worksheet 5 and the Percentage Method tables in section 
These  Wage  Bracket  Method  tables  cover  a  limited 
                                                             5 to 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 (2023)                                                                                                                                          Page 27

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Page 28 of 69          Fileid: … tions/p15t/2023/a/xml/cycle06/source                   9:36 - 14-Dec-2022

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

2023 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        $285   $0   $0   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$285             $295   $1   $0   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$295             $305   $2   $0   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$305             $315   $3   $0   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$315             $325   $4   $0   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$325             $335   $5   $0   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$335             $345   $6   $0   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$345             $355   $7   $0   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$355             $365   $8   $0   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$365             $375   $9   $0   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$375             $385 $10    $1   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$385             $395 $11    $2   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$395             $405 $12    $3   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$405             $415 $13    $4   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$415             $425 $14    $5   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$425             $435 $15    $6   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$435             $445 $16    $7   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$445             $455 $17    $8   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$455             $465 $18    $9   $1   $0   $0                        $0        $0   $0   $0   $0                          $0
$465             $475 $19  $10    $2   $0   $0                        $0        $0   $0   $0   $0                          $0
$475             $485 $20  $11    $3   $0   $0                        $0        $0   $0   $0   $0                          $0
$485             $495 $21  $12    $4   $0   $0                        $0        $0   $0   $0   $0                          $0
$495             $505 $22  $13    $5   $0   $0                        $0        $0   $0   $0   $0                          $0
$505             $515 $23  $14    $6   $0   $0                        $0        $0   $0   $0   $0                          $0
$515             $525 $24  $15    $7   $0   $0                        $0        $0   $0   $0   $0                          $0
$525             $535 $25  $16    $8   $0   $0                        $0        $0   $0   $0   $0                          $0
$535             $545 $26  $17    $9   $1   $0                        $0        $0   $0   $0   $0                          $0
$545             $555 $27  $18  $10    $2   $0                        $0        $0   $0   $0   $0                          $0
$555             $565 $28  $19  $11    $3   $0                        $0        $0   $0   $0   $0                          $0
$565             $575 $29  $20  $12    $4   $0                        $0        $0   $0   $0   $0                          $0
$575             $585 $30  $21  $13    $5   $0                        $0        $0   $0   $0   $0                          $0
$585             $595 $31  $22  $14    $6   $0                        $0        $0   $0   $0   $0                          $0
$595             $605 $32  $23  $15    $7   $0                        $0        $0   $0   $0   $0                          $0
$605             $615 $33  $24  $16    $8   $0                        $0        $0   $0   $0   $0                          $0
$615             $625 $34  $25  $17    $9   $0                        $0        $0   $0   $0   $0                          $0
$625             $635 $35  $26  $18  $10    $1                        $0        $0   $0   $0   $0                          $0
$635             $645 $36  $27  $19  $11    $2                        $0        $0   $0   $0   $0                          $0
$645             $655 $37  $28  $20  $12    $3                        $0        $0   $0   $0   $0                          $0
$655             $665 $38  $29  $21  $13    $4                        $0        $0   $0   $0   $0                          $0
$665             $675 $39  $30  $22  $14    $5                        $0        $0   $0   $0   $0                          $0
$675             $685 $40  $31  $23  $15    $6                        $0        $0   $0   $0   $0                          $0
$685             $695 $41  $32  $24  $16    $7                        $0        $0   $0   $0   $0                          $0
$695             $705 $42  $33  $25  $17    $8                        $0        $0   $0   $0   $0                          $0
$705             $715 $43  $34  $26  $18    $9                        $1        $0   $0   $0   $0                          $0
$715             $730 $44  $36  $27  $19  $11                         $2        $0   $0   $0   $0                          $0
$730             $745 $46  $37  $29  $20  $12                         $4        $0   $0   $0   $0                          $0
$745             $760 $48  $39  $30  $22  $14                         $5        $0   $0   $0   $0                          $0
$760             $775 $49  $40  $32  $23  $15                         $7        $0   $0   $0   $0                          $0
$775             $790 $51  $42  $33  $25  $17                         $8        $0   $0   $0   $0                          $0
$790             $805 $53  $43  $35  $26  $18                         $10       $2   $0   $0   $0                          $0
$805             $820 $55  $45  $36  $28  $20                         $11       $3   $0   $0   $0                          $0

Page 28                                                                                 Publication 15-T (2023)

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Page 29 of 69          Fileid: … tions/p15t/2023/a/xml/cycle06/source                   9:36 - 14-Dec-2022

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

2023 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:
$820             $835 $57  $47  $38  $29  $21                         $13       $5   $0   $0   $0                          $0
$835             $850 $58  $49  $39  $31  $23                         $14       $6   $0   $0   $0                          $0
$850             $865 $60  $50  $41  $32  $24                         $16       $8   $0   $0   $0                          $0
$865             $880 $62  $52  $42  $34  $26                         $17       $9   $1   $0   $0                          $0
$880             $895 $64  $54  $44  $35  $27                         $19     $11    $2   $0   $0                          $0
$895             $910 $66  $56  $46  $37  $29                         $20     $12    $4   $0   $0                          $0
$910             $925 $67  $58  $48  $38  $30                         $22     $14    $5   $0   $0                          $0
$925             $940 $69  $59  $49  $40  $32                         $23     $15    $7   $0   $0                          $0
$940             $955 $71  $61  $51  $41  $33                         $25     $17    $8   $0   $0                          $0
$955             $970 $73  $63  $53  $43  $35                         $26     $18  $10    $2   $0                          $0
$970             $985 $75  $65  $55  $45  $36                         $28     $20  $11    $3   $0                          $0
$985     $1,000       $76  $67  $57  $47  $38                         $29     $21  $13    $5   $0                          $0
$1,000   $1,015       $78  $68  $58  $49  $39                         $31     $23  $14    $6   $0                          $0
$1,015   $1,030       $80  $70  $60  $50  $41                         $32     $24  $16    $8   $0                          $0
$1,030   $1,045       $82  $72  $62  $52  $42                         $34     $26  $17    $9   $1                          $0
$1,045   $1,060       $84  $74  $64  $54  $44                         $35     $27  $19  $11    $2                          $0
$1,060   $1,075       $85  $76  $66  $56  $46                         $37     $29  $20  $12    $4                          $0
$1,075   $1,090       $87  $77  $67  $58  $48                         $38     $30  $22  $14    $5                          $0
$1,090   $1,105       $89  $79  $69  $59  $49                         $40     $32  $23  $15    $7                          $0
$1,105   $1,120       $91  $81  $71  $61  $51                         $41     $33  $25  $17    $8                          $0
$1,120   $1,135       $93  $83  $73  $63  $53                         $43     $35  $26  $18  $10                           $2
$1,135   $1,150       $94  $85  $75  $65  $55                         $45     $36  $28  $20  $11                           $3
$1,150   $1,165       $96  $86  $76  $67  $57                         $47     $38  $29  $21  $13                           $5
$1,165   $1,180       $98  $88  $78  $68  $58                         $48     $39  $31  $23  $14                           $6
$1,180   $1,195       $100 $90  $80  $70  $60                         $50     $41  $32  $24  $16                           $8
$1,195   $1,210       $102 $92  $82  $72  $62                         $52     $42  $34  $26  $17                           $9
$1,210   $1,225       $103 $94  $84  $74  $64                         $54     $44  $35  $27  $19                           $11
$1,225   $1,240       $105 $95  $85  $76  $66                         $56     $46  $37  $29  $20                           $12
$1,240   $1,255       $107 $97  $87  $77  $67                         $57     $48  $38  $30  $22                           $14
$1,255   $1,270       $109 $99  $89  $79  $69                         $59     $49  $40  $32  $23                           $15
$1,270   $1,285       $111 $101 $91  $81  $71                         $61     $51  $41  $33  $25                           $17
$1,285   $1,300       $112 $103 $93  $83  $73                         $63     $53  $43  $35  $26                           $18
$1,300   $1,315       $114 $104 $94  $85  $75                         $65     $55  $45  $36  $28                           $20
$1,315   $1,330       $116 $106 $96  $86  $76                         $66     $57  $47  $38  $29                           $21
$1,330   $1,345       $118 $108 $98  $88  $78                         $68     $58  $48  $39  $31                           $23
$1,345   $1,360       $120 $110 $100 $90  $80                         $70     $60  $50  $41  $32                           $24
$1,360   $1,375       $121 $112 $102 $92  $82                         $72     $62  $52  $42  $34                           $26
$1,375   $1,390       $123 $113 $103 $94  $84                         $74     $64  $54  $44  $35                           $27
$1,390   $1,405       $125 $115 $105 $95  $85                         $75     $66  $56  $46  $37                           $29
$1,405   $1,420       $127 $117 $107 $97  $87                         $77     $67  $57  $48  $38                           $30
$1,420   $1,435       $129 $119 $109 $99  $89                         $79     $69  $59  $49  $40                           $32
$1,435   $1,450       $130 $121 $111 $101 $91                         $81     $71  $61  $51  $41                           $33
$1,450   $1,465       $132 $122 $112 $103 $93                         $83     $73  $63  $53  $43                           $35
$1,465   $1,480       $134 $124 $114 $104 $94                         $84     $75  $65  $55  $45                           $36
$1,480   $1,495       $136 $126 $116 $106 $96                         $86     $76  $66  $57  $47                           $38
$1,495   $1,510       $138 $128 $118 $108 $98                         $88     $78  $68  $58  $48                           $39
$1,510   $1,525       $139 $130 $120 $110 $100                        $90     $80  $70  $60  $50                           $41
$1,525   $1,540       $141 $131 $121 $112 $102                        $92     $82  $72  $62  $52                           $42
$1,540   $1,555       $143 $133 $123 $113 $103                        $93     $84  $74  $64  $54                           $44
$1,555   $1,570       $145 $135 $125 $115 $105                        $95     $85  $75  $66  $56                           $46
$1,570   $1,585       $147 $137 $127 $117 $107                        $97     $87  $77  $67  $57                           $47

Publication 15-T (2023)                                                                            Page 29

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Page 30 of 69          Fileid: … tions/p15t/2023/a/xml/cycle06/source                   9:36 - 14-Dec-2022

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

2023 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:
$1,585    $1,600      $148 $139 $129 $119 $109                        $99     $89  $79  $69  $59                           $49
$1,600    $1,615      $150 $140 $130 $121 $111 $101                           $91  $81  $71  $61                           $51
$1,615    $1,630      $152 $142 $132 $122 $112 $102                           $93  $83  $73  $63                           $53
$1,630    $1,645      $154 $144 $134 $124 $114 $104                           $94  $84  $75  $65                           $55
$1,645    $1,660      $156 $146 $136 $126 $116 $106                           $96  $86  $76  $66                           $56
$1,660    $1,675      $157 $148 $138 $128 $118 $108                           $98  $88  $78  $68                           $58
$1,675    $1,690      $159 $149 $139 $130 $120 $110                           $100 $90  $80  $70                           $60
$1,690    $1,705      $161 $151 $141 $131 $121 $111                           $102 $92  $82  $72                           $62
$1,705    $1,720      $163 $153 $143 $133 $123 $113                           $103 $93  $84  $74                           $64
$1,720    $1,735      $165 $155 $145 $135 $125 $115                           $105 $95  $85  $75                           $65
$1,735    $1,750      $166 $157 $147 $137 $127 $117                           $107 $97  $87  $77                           $67
$1,750    $1,765      $168 $158 $148 $139 $129 $119                           $109 $99  $89  $79                           $69
$1,765    $1,780      $170 $160 $150 $140 $130 $120                           $111 $101 $91  $81                           $71
$1,780    $1,795      $172 $162 $152 $142 $132 $122                           $112 $102 $93  $83                           $73
$1,795    $1,810      $174 $164 $154 $144 $134 $124                           $114 $104 $94  $84                           $74
$1,810    $1,825      $175 $166 $156 $146 $136 $126                           $116 $106 $96  $86                           $76
$1,825    $1,840      $177 $167 $157 $148 $138 $128                           $118 $108 $98  $88                           $78
$1,840    $1,855      $179 $169 $159 $149 $139 $129                           $120 $110 $100 $90                           $80
$1,855    $1,870      $181 $171 $161 $151 $141 $131                           $121 $111 $102 $92                           $82
$1,870    $1,885      $183 $173 $163 $153 $143 $133                           $123 $113 $103 $93                           $83
$1,885    $1,900      $184 $175 $165 $155 $145 $135                           $125 $115 $105 $95                           $85
$1,900    $1,915      $186 $176 $166 $157 $147 $137                           $127 $117 $107 $97                           $87
$1,915    $1,930      $188 $178 $168 $158 $148 $138                           $129 $119 $109 $99                           $89

Page 30                                                                                 Publication 15-T (2023)

- 31 -

Page 31 of 69          Fileid: … tions/p15t/2023/a/xml/cycle06/source               9:36 - 14-Dec-2022

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

2023 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        $105   $0   $0   $0   $0   $0                        $0    $0   $0   $0   $0                              $0
$105             $115   $1   $0   $0   $0   $0                        $0    $0   $0   $0   $0                              $0
$115             $125   $2   $0   $0   $0   $0                        $0    $0   $0   $0   $0                              $0
$125             $135   $3   $0   $0   $0   $0                        $0    $0   $0   $0   $0                              $0
$135             $145   $4   $0   $0   $0   $0                        $0    $0   $0   $0   $0                              $0
$145             $155   $5   $0   $0   $0   $0                        $0    $0   $0   $0   $0                              $0
$155             $165   $6   $0   $0   $0   $0                        $0    $0   $0   $0   $0                              $0
$165             $175   $7   $0   $0   $0   $0                        $0    $0   $0   $0   $0                              $0
$175             $185   $8   $0   $0   $0   $0                        $0    $0   $0   $0   $0                              $0
$185             $195   $9   $1   $0   $0   $0                        $0    $0   $0   $0   $0                              $0
$195             $205 $10    $2   $0   $0   $0                        $0    $0   $0   $0   $0                              $0
$205             $215 $11    $3   $0   $0   $0                        $0    $0   $0   $0   $0                              $0
$215             $225 $12    $4   $0   $0   $0                        $0    $0   $0   $0   $0                              $0
$225             $235 $13    $5   $0   $0   $0                        $0    $0   $0   $0   $0                              $0
$235             $245 $14    $6   $0   $0   $0                        $0    $0   $0   $0   $0                              $0
$245             $255 $15    $7   $0   $0   $0                        $0    $0   $0   $0   $0                              $0
$255             $265 $16    $8   $0   $0   $0                        $0    $0   $0   $0   $0                              $0
$265             $275 $17    $9   $0   $0   $0                        $0    $0   $0   $0   $0                              $0
$275             $285 $18  $10    $1   $0   $0                        $0    $0   $0   $0   $0                              $0
$285             $295 $19  $11    $2   $0   $0                        $0    $0   $0   $0   $0                              $0
$295             $305 $20  $12    $3   $0   $0                        $0    $0   $0   $0   $0                              $0
$305             $315 $21  $13    $4   $0   $0                        $0    $0   $0   $0   $0                              $0
$315             $330 $22  $14    $6   $0   $0                        $0    $0   $0   $0   $0                              $0
$330             $345 $24  $15    $7   $0   $0                        $0    $0   $0   $0   $0                              $0
$345             $360 $26  $17    $9   $0   $0                        $0    $0   $0   $0   $0                              $0
$360             $375 $28  $18  $10    $2   $0                        $0    $0   $0   $0   $0                              $0
$375             $390 $30  $20  $12    $3   $0                        $0    $0   $0   $0   $0                              $0
$390             $405 $31  $21  $13    $5   $0                        $0    $0   $0   $0   $0                              $0
$405             $420 $33  $23  $15    $6   $0                        $0    $0   $0   $0   $0                              $0
$420             $435 $35  $25  $16    $8   $0                        $0    $0   $0   $0   $0                              $0
$435             $450 $37  $27  $18    $9   $1                        $0    $0   $0   $0   $0                              $0
$450             $465 $39  $29  $19  $11    $3                        $0    $0   $0   $0   $0                              $0
$465             $480 $40  $30  $21  $12    $4                        $0    $0   $0   $0   $0                              $0
$480             $495 $42  $32  $22  $14    $6                        $0    $0   $0   $0   $0                              $0
$495             $510 $44  $34  $24  $15    $7                        $0    $0   $0   $0   $0                              $0
$510             $525 $46  $36  $26  $17    $9                        $0    $0   $0   $0   $0                              $0
$525             $540 $48  $38  $28  $18  $10                         $2    $0   $0   $0   $0                              $0
$540             $555 $49  $39  $30  $20  $12                         $3    $0   $0   $0   $0                              $0
$555             $570 $51  $41  $31  $21  $13                         $5    $0   $0   $0   $0                              $0
$570             $585 $53  $43  $33  $23  $15                         $6    $0   $0   $0   $0                              $0
$585             $600 $55  $45  $35  $25  $16                         $8    $0   $0   $0   $0                              $0
$600             $615 $57  $47  $37  $27  $18                         $9    $1   $0   $0   $0                              $0
$615             $630 $58  $48  $39  $29  $19                         $11   $3   $0   $0   $0                              $0
$630             $645 $60  $50  $40  $30  $21                         $12   $4   $0   $0   $0                              $0
$645             $660 $62  $52  $42  $32  $22                         $14   $6   $0   $0   $0                              $0
$660             $675 $64  $54  $44  $34  $24                         $15   $7   $0   $0   $0                              $0
$675             $690 $66  $56  $46  $36  $26                         $17   $9   $0   $0   $0                              $0
$690             $705 $67  $57  $48  $38  $28                         $18 $10    $2   $0   $0                              $0
$705             $720 $69  $59  $49  $39  $29                         $20 $12    $3   $0   $0                              $0
$720             $735 $71  $61  $51  $41  $31                         $21 $13    $5   $0   $0                              $0
$735             $750 $73  $63  $53  $43  $33                         $23 $15    $6   $0   $0                              $0

Publication 15-T (2023)                                                                        Page 31

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Page 32 of 69          Fileid: … tions/p15t/2023/a/xml/cycle06/source               9:36 - 14-Dec-2022

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

2023 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:
$750             $765 $75  $65  $55  $45  $35                         $25 $16    $8   $0   $0                              $0
$765             $780 $76  $66  $57  $47  $37                         $27 $18    $9   $1   $0                              $0
$780             $795 $78  $68  $58  $48  $38                         $29 $19  $11    $3   $0                              $0
$795             $810 $80  $70  $60  $50  $40                         $30 $21  $12    $4   $0                              $0
$810             $825 $82  $72  $62  $52  $42                         $32 $22  $14    $6   $0                              $0
$825             $840 $84  $74  $64  $54  $44                         $34 $24  $15    $7   $0                              $0
$840             $855 $85  $75  $66  $56  $46                         $36 $26  $17    $9   $0                              $0
$855             $870 $87  $77  $67  $57  $47                         $38 $28  $18  $10    $2                              $0
$870             $885 $89  $79  $69  $59  $49                         $39 $29  $20  $12    $3                              $0
$885             $900 $91  $81  $71  $61  $51                         $41 $31  $21  $13    $5                              $0
$900             $915 $93  $83  $73  $63  $53                         $43 $33  $23  $15    $6                              $0
$915             $930 $94  $84  $75  $65  $55                         $45 $35  $25  $16    $8                              $0
$930             $945 $96  $86  $76  $66  $56                         $47 $37  $27  $18    $9                              $1
$945             $960 $98  $88  $78  $68  $58                         $48 $38  $28  $19  $11                               $2
$960             $975 $100 $90  $80  $70  $60                         $50 $40  $30  $21  $12                               $4
$975             $990 $104 $92  $82  $72  $62                         $52 $42  $32  $22  $14                               $5
$990      $1,005      $107 $93  $84  $74  $64                         $54 $44  $34  $24  $15                               $7
$1,005    $1,020      $110 $95  $85  $75  $65                         $56 $46  $36  $26  $17                               $8
$1,020    $1,035      $114 $97  $87  $77  $67                         $57 $47  $37  $28  $18                               $10
$1,035    $1,050      $117 $99  $89  $79  $69                         $59 $49  $39  $29  $20                               $11
$1,050    $1,065      $120 $102 $91  $81  $71                         $61 $51  $41  $31  $21                               $13
$1,065    $1,080      $123 $105 $93  $83  $73                         $63 $53  $43  $33  $23                               $14
$1,080    $1,095      $127 $109 $94  $84  $74                         $65 $55  $45  $35  $25                               $16
$1,095    $1,110      $130 $112 $96  $86  $76                         $66 $56  $46  $37  $27                               $17
$1,110    $1,125      $133 $115 $98  $88  $78                         $68 $58  $48  $38  $28                               $19
$1,125    $1,140      $137 $119 $100 $90  $80                         $70 $60  $50  $40  $30                               $20
$1,140    $1,155      $140 $122 $104 $92  $82                         $72 $62  $52  $42  $32                               $22
$1,155    $1,170      $143 $125 $107 $93  $83                         $74 $64  $54  $44  $34                               $24
$1,170    $1,185      $147 $128 $110 $95  $85                         $75 $65  $55  $46  $36                               $26
$1,185    $1,200      $150 $132 $114 $97  $87                         $77 $67  $57  $47  $37                               $28
$1,200    $1,215      $153 $135 $117 $99  $89                         $79 $69  $59  $49  $39                               $29
$1,215    $1,230      $156 $138 $120 $102 $91                         $81 $71  $61  $51  $41                               $31
$1,230    $1,245      $160 $142 $123 $105 $92                         $83 $73  $63  $53  $43                               $33
$1,245    $1,260      $163 $145 $127 $109 $94                         $84 $74  $64  $55  $45                               $35
$1,260    $1,275      $166 $148 $130 $112 $96                         $86 $76  $66  $56  $46                               $37
$1,275    $1,290      $170 $152 $133 $115 $98                         $88 $78  $68  $58  $48                               $38
$1,290    $1,305      $173 $155 $137 $118 $100                        $90 $80  $70  $60  $50                               $40
$1,305    $1,320      $176 $158 $140 $122 $104                        $92 $82  $72  $62  $52                               $42
$1,320    $1,335      $180 $161 $143 $125 $107                        $93 $83  $73  $64  $54                               $44
$1,335    $1,350      $183 $165 $147 $128 $110                        $95 $85  $75  $65  $55                               $46
$1,350    $1,365      $186 $168 $150 $132 $113                        $97 $87  $77  $67  $57                               $47
$1,365    $1,380      $189 $171 $153 $135 $117                        $99 $89  $79  $69  $59                               $49
$1,380    $1,395      $193 $175 $156 $138 $120    $102                    $91  $81  $71  $61                               $51
$1,395    $1,410      $196 $178 $160 $142 $123    $105                    $92  $82  $73  $63                               $53
$1,410    $1,425      $199 $181 $163 $145 $127    $108                    $94  $84  $74  $64                               $55
$1,425    $1,440      $203 $185 $166 $148 $130    $112                    $96  $86  $76  $66                               $56
$1,440    $1,455      $206 $188 $170 $151 $133    $115                    $98  $88  $78  $68                               $58
$1,455    $1,470      $209 $191 $173 $155 $137    $118                    $100 $90  $80  $70                               $60
$1,470    $1,485      $213 $194 $176 $158 $140    $122                    $103 $91  $82  $72                               $62
$1,485    $1,500      $216 $198 $180 $161 $143    $125                    $107 $93  $83  $73                               $64
$1,500    $1,515      $219 $201 $183 $165 $146    $128                    $110 $95  $85  $75                               $65

Page 32                                                                             Publication 15-T (2023)

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Page 33 of 69          Fileid: … tions/p15t/2023/a/xml/cycle06/source           9:36 - 14-Dec-2022

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

2023 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:
$1,515   $1,530       $222 $204 $186 $168 $150    $132                $113 $97  $87  $77                                   $67
$1,530   $1,545       $226 $208 $189 $171 $153    $135                $117 $99  $89  $79                                   $69
$1,545   $1,560       $229 $211 $193 $175 $156    $138                $120 $102 $91  $81                                   $71
$1,560   $1,575       $232 $214 $196 $178 $160    $141                $123 $105 $92  $82                                   $73
$1,575   $1,590       $236 $218 $199 $181 $163    $145                $127 $108 $94  $84                                   $74
$1,590   $1,605       $239 $221 $203 $184 $166    $148                $130 $112 $96  $86                                   $76
$1,605   $1,620       $242 $224 $206 $188 $170    $151                $133 $115 $98  $88                                   $78
$1,620   $1,635       $246 $227 $209 $191 $173    $155                $136 $118 $100 $90                                   $80
$1,635   $1,650       $249 $231 $213 $194 $176    $158                $140 $122 $103 $91                                   $82
$1,650   $1,665       $252 $234 $216 $198 $179    $161                $143 $125 $107 $93                                   $83
$1,665   $1,680       $255 $237 $219 $201 $183    $165                $146 $128 $110 $95                                   $85
$1,680   $1,695       $259 $241 $222 $204 $186    $168                $150 $131 $113 $97                                   $87
$1,695   $1,710       $262 $244 $226 $208 $189    $171                $153 $135 $117 $99                                   $89
$1,710   $1,725       $265 $247 $229 $211 $193    $174                $156 $138 $120 $102                                  $91
$1,725   $1,740       $269 $251 $232 $214 $196    $178                $160 $141 $123 $105                                  $92
$1,740   $1,755       $272 $254 $236 $217 $199    $181                $163 $145 $126 $108                                  $94
$1,755   $1,770       $275 $257 $239 $221 $203    $184                $166 $148 $130 $112                                  $96
$1,770   $1,785       $279 $260 $242 $224 $206    $188                $169 $151 $133 $115                                  $98
$1,785   $1,800       $282 $264 $246 $227 $209    $191                $173 $155 $136 $118                                $100
$1,800   $1,815       $285 $267 $249 $231 $212    $194                $176 $158 $140 $121                                $103
$1,815   $1,830       $288 $270 $252 $234 $216    $198                $179 $161 $143 $125                                $107
$1,830   $1,845       $292 $274 $255 $237 $219    $201                $183 $164 $146 $128                                $110
$1,845   $1,860       $295 $277 $259 $241 $222    $204                $186 $168 $150 $131                                $113
$1,860   $1,875       $298 $280 $262 $244 $226    $207                $189 $171 $153 $135                                $116
$1,875   $1,890       $302 $284 $265 $247 $229    $211                $193 $174 $156 $138                                $120
$1,890   $1,905       $305 $287 $269 $250 $232    $214                $196 $178 $159 $141                                $123
$1,905   $1,920       $308 $290 $272 $254 $236    $217                $199 $181 $163 $145                                $126
$1,920   $1,935       $312 $293 $275 $257 $239    $221                $202 $184 $166 $148                                $130

Publication 15-T (2023)                                                                    Page 33

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Page 34 of 69          Fileid: … tions/p15t/2023/a/xml/cycle06/source                   9:36 - 14-Dec-2022

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

2023 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        $570   $0   $0   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$570             $580   $1   $0   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$580             $590   $2   $0   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$590             $600   $3   $0   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$600             $610   $4   $0   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$610             $620   $5   $0   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$620             $630   $6   $0   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$630             $640   $7   $0   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$640             $650   $8   $0   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$650             $660   $9   $0   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$660             $670 $10    $0   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$670             $680 $11    $0   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$680             $690 $12    $0   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$690             $700 $13    $0   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$700             $710 $14    $0   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$710             $720 $15    $0   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$720             $730 $16    $0   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$730             $740 $17    $0   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$740             $750 $18    $1   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$750             $760 $19    $2   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$760             $770 $20    $3   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$770             $780 $21    $4   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$780             $790 $22    $5   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$790             $800 $23    $6   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$800             $810 $24    $7   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$810             $820 $25    $8   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$820             $830 $26    $9   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$830             $840 $27  $10    $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$840             $850 $28  $11    $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$850             $860 $29  $12    $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$860             $870 $30  $13    $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$870             $880 $31  $14    $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$880             $890 $32  $15    $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$890             $900 $33  $16    $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$900             $910 $34  $17    $1   $0   $0                        $0        $0   $0   $0   $0                          $0
$910             $920 $35  $18    $2   $0   $0                        $0        $0   $0   $0   $0                          $0
$920             $930 $36  $19    $3   $0   $0                        $0        $0   $0   $0   $0                          $0
$930             $940 $37  $20    $4   $0   $0                        $0        $0   $0   $0   $0                          $0
$940             $950 $38  $21    $5   $0   $0                        $0        $0   $0   $0   $0                          $0
$950             $960 $39  $22    $6   $0   $0                        $0        $0   $0   $0   $0                          $0
$960             $970 $40  $23    $7   $0   $0                        $0        $0   $0   $0   $0                          $0
$970             $980 $41  $24    $8   $0   $0                        $0        $0   $0   $0   $0                          $0
$980             $990 $42  $25    $9   $0   $0                        $0        $0   $0   $0   $0                          $0
$990      $1,000      $43  $26  $10    $0   $0                        $0        $0   $0   $0   $0                          $0
$1,000    $1,010      $44  $27  $11    $0   $0                        $0        $0   $0   $0   $0                          $0
$1,010    $1,020      $45  $28  $12    $0   $0                        $0        $0   $0   $0   $0                          $0
$1,020    $1,030      $46  $29  $13    $0   $0                        $0        $0   $0   $0   $0                          $0
$1,030    $1,040      $47  $30  $14    $0   $0                        $0        $0   $0   $0   $0                          $0
$1,040    $1,050      $48  $31  $15    $0   $0                        $0        $0   $0   $0   $0                          $0
$1,050    $1,060      $49  $32  $16    $0   $0                        $0        $0   $0   $0   $0                          $0
$1,060    $1,070      $50  $33  $17    $0   $0                        $0        $0   $0   $0   $0                          $0

Page 34                                                                                 Publication 15-T (2023)

- 35 -

Page 35 of 69          Fileid: … tions/p15t/2023/a/xml/cycle06/source                   9:36 - 14-Dec-2022

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

2023 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:
$1,070   $1,080       $51  $34  $18    $1   $0                        $0        $0   $0   $0   $0                          $0
$1,080   $1,090       $52  $35  $19    $2   $0                        $0        $0   $0   $0   $0                          $0
$1,090   $1,100       $53  $36  $20    $3   $0                        $0        $0   $0   $0   $0                          $0
$1,100   $1,110       $54  $37  $21    $4   $0                        $0        $0   $0   $0   $0                          $0
$1,110   $1,120       $55  $38  $22    $5   $0                        $0        $0   $0   $0   $0                          $0
$1,120   $1,130       $56  $39  $23    $6   $0                        $0        $0   $0   $0   $0                          $0
$1,130   $1,140       $57  $40  $24    $7   $0                        $0        $0   $0   $0   $0                          $0
$1,140   $1,150       $58  $41  $25    $8   $0                        $0        $0   $0   $0   $0                          $0
$1,150   $1,160       $59  $42  $26    $9   $0                        $0        $0   $0   $0   $0                          $0
$1,160   $1,170       $60  $43  $27  $10    $0                        $0        $0   $0   $0   $0                          $0
$1,170   $1,180       $61  $44  $28  $11    $0                        $0        $0   $0   $0   $0                          $0
$1,180   $1,190       $62  $45  $29  $12    $0                        $0        $0   $0   $0   $0                          $0
$1,190   $1,200       $63  $46  $30  $13    $0                        $0        $0   $0   $0   $0                          $0
$1,200   $1,210       $64  $47  $31  $14    $0                        $0        $0   $0   $0   $0                          $0
$1,210   $1,220       $65  $48  $32  $15    $0                        $0        $0   $0   $0   $0                          $0
$1,220   $1,230       $66  $49  $33  $16    $0                        $0        $0   $0   $0   $0                          $0
$1,230   $1,240       $67  $50  $34  $17    $0                        $0        $0   $0   $0   $0                          $0
$1,240   $1,250       $68  $51  $35  $18    $1                        $0        $0   $0   $0   $0                          $0
$1,250   $1,260       $69  $52  $36  $19    $2                        $0        $0   $0   $0   $0                          $0
$1,260   $1,270       $70  $53  $37  $20    $3                        $0        $0   $0   $0   $0                          $0
$1,270   $1,280       $71  $54  $38  $21    $4                        $0        $0   $0   $0   $0                          $0
$1,280   $1,290       $72  $55  $39  $22    $5                        $0        $0   $0   $0   $0                          $0
$1,290   $1,300       $73  $56  $40  $23    $6                        $0        $0   $0   $0   $0                          $0
$1,300   $1,310       $74  $57  $41  $24    $7                        $0        $0   $0   $0   $0                          $0
$1,310   $1,320       $75  $58  $42  $25    $8                        $0        $0   $0   $0   $0                          $0
$1,320   $1,330       $76  $59  $43  $26    $9                        $0        $0   $0   $0   $0                          $0
$1,330   $1,340       $77  $60  $44  $27  $10                         $0        $0   $0   $0   $0                          $0
$1,340   $1,350       $78  $61  $45  $28  $11                         $0        $0   $0   $0   $0                          $0
$1,350   $1,360       $79  $62  $46  $29  $12                         $0        $0   $0   $0   $0                          $0
$1,360   $1,370       $80  $63  $47  $30  $13                         $0        $0   $0   $0   $0                          $0
$1,370   $1,380       $81  $64  $48  $31  $14                         $0        $0   $0   $0   $0                          $0
$1,380   $1,390       $82  $65  $49  $32  $15                         $0        $0   $0   $0   $0                          $0
$1,390   $1,400       $83  $66  $50  $33  $16                         $0        $0   $0   $0   $0                          $0
$1,400   $1,410       $84  $67  $51  $34  $17                         $1        $0   $0   $0   $0                          $0
$1,410   $1,420       $85  $68  $52  $35  $18                         $2        $0   $0   $0   $0                          $0
$1,420   $1,470       $88  $71  $55  $38  $21                         $5        $0   $0   $0   $0                          $0
$1,470   $1,520       $94  $76  $60  $43  $26                         $10       $0   $0   $0   $0                          $0
$1,520   $1,570       $100 $81  $65  $48  $31                         $15       $0   $0   $0   $0                          $0
$1,570   $1,620       $106 $86  $70  $53  $36                         $20       $3   $0   $0   $0                          $0
$1,620   $1,670       $112 $92  $75  $58  $41                         $25       $8   $0   $0   $0                          $0
$1,670   $1,720       $118 $98  $80  $63  $46                         $30     $13    $0   $0   $0                          $0
$1,720   $1,770       $124 $104 $85  $68  $51                         $35     $18    $2   $0   $0                          $0
$1,770   $1,820       $130 $110 $90  $73  $56                         $40     $23    $7   $0   $0                          $0
$1,820   $1,870       $136 $116 $96  $78  $61                         $45     $28  $12    $0   $0                          $0
$1,870   $1,920       $142 $122 $102 $83  $66                         $50     $33  $17    $0   $0                          $0
$1,920   $1,970       $148 $128 $108 $89  $71                         $55     $38  $22    $5   $0                          $0
$1,970   $2,020       $154 $134 $114 $95  $76                         $60     $43  $27  $10    $0                          $0
$2,020   $2,070       $160 $140 $120 $101 $81                         $65     $48  $32  $15    $0                          $0
$2,070   $2,120       $166 $146 $126 $107 $87                         $70     $53  $37  $20    $4                          $0
$2,120   $2,170       $172 $152 $132 $113 $93                         $75     $58  $42  $25    $9                          $0
$2,170   $2,220       $178 $158 $138 $119 $99                         $80     $63  $47  $30  $14                           $0

Publication 15-T (2023)                                                                            Page 35

- 36 -

Page 36 of 69          Fileid: … tions/p15t/2023/a/xml/cycle06/source                   9:36 - 14-Dec-2022

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

2023 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      $184 $164 $144 $125 $105                        $85     $68  $52  $35  $19                           $2
$2,270    $2,320      $190 $170 $150 $131 $111                        $91     $73  $57  $40  $24                           $7
$2,320    $2,370      $196 $176 $156 $137 $117                        $97     $78  $62  $45  $29                           $12
$2,370    $2,420      $202 $182 $162 $143 $123 $103                           $83  $67  $50  $34                           $17
$2,420    $2,470      $208 $188 $168 $149 $129 $109                           $89  $72  $55  $39                           $22
$2,470    $2,520      $214 $194 $174 $155 $135 $115                           $95  $77  $60  $44                           $27
$2,520    $2,570      $220 $200 $180 $161 $141 $121                           $101 $82  $65  $49                           $32
$2,570    $2,620      $226 $206 $186 $167 $147 $127                           $107 $87  $70  $54                           $37
$2,620    $2,670      $232 $212 $192 $173 $153 $133                           $113 $93  $75  $59                           $42
$2,670    $2,720      $238 $218 $198 $179 $159 $139                           $119 $99  $80  $64                           $47
$2,720    $2,770      $244 $224 $204 $185 $165 $145                           $125 $105 $85  $69                           $52
$2,770    $2,820      $250 $230 $210 $191 $171 $151                           $131 $111 $91  $74                           $57
$2,820    $2,870      $256 $236 $216 $197 $177 $157                           $137 $117 $97  $79                           $62
$2,870    $2,920      $262 $242 $222 $203 $183 $163                           $143 $123 $103 $84                           $67
$2,920    $2,970      $268 $248 $228 $209 $189 $169                           $149 $129 $109 $90                           $72
$2,970    $3,020      $274 $254 $234 $215 $195 $175                           $155 $135 $115 $96                           $77
$3,020    $3,070      $280 $260 $240 $221 $201 $181                           $161 $141 $121 $102                          $82
$3,070    $3,120      $286 $266 $246 $227 $207 $187                           $167 $147 $127 $108                          $88
$3,120    $3,170      $292 $272 $252 $233 $213 $193                           $173 $153 $133 $114                          $94
$3,170    $3,220      $298 $278 $258 $239 $219 $199                           $179 $159 $139 $120                        $100
$3,220    $3,270      $304 $284 $264 $245 $225 $205                           $185 $165 $145 $126                        $106
$3,270    $3,320      $310 $290 $270 $251 $231 $211                           $191 $171 $151 $132                        $112
$3,320    $3,370      $316 $296 $276 $257 $237 $217                           $197 $177 $157 $138                        $118
$3,370    $3,420      $322 $302 $282 $263 $243 $223                           $203 $183 $163 $144                        $124
$3,420    $3,470      $328 $308 $288 $269 $249 $229                           $209 $189 $169 $150                        $130
$3,470    $3,520      $334 $314 $294 $275 $255 $235                           $215 $195 $175 $156                        $136
$3,520    $3,570      $340 $320 $300 $281 $261 $241                           $221 $201 $181 $162                        $142
$3,570    $3,620      $346 $326 $306 $287 $267 $247                           $227 $207 $187 $168                        $148
$3,620    $3,670      $352 $332 $312 $293 $273 $253                           $233 $213 $193 $174                        $154
$3,670    $3,720      $358 $338 $318 $299 $279 $259                           $239 $219 $199 $180                        $160
$3,720    $3,770      $364 $344 $324 $305 $285 $265                           $245 $225 $205 $186                        $166
$3,770    $3,820      $370 $350 $330 $311 $291 $271                           $251 $231 $211 $192                        $172
$3,820    $3,870      $376 $356 $336 $317 $297 $277                           $257 $237 $217 $198                        $178

Page 36                                                                                 Publication 15-T (2023)

- 37 -

Page 37 of 69          Fileid: … tions/p15t/2023/a/xml/cycle06/source              9:36 - 14-Dec-2022

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

2023 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        $205   $0   $0   $0   $0   $0                        $0   $0   $0   $0   $0                               $0
$205             $215   $1   $0   $0   $0   $0                        $0   $0   $0   $0   $0                               $0
$215             $225   $2   $0   $0   $0   $0                        $0   $0   $0   $0   $0                               $0
$225             $235   $3   $0   $0   $0   $0                        $0   $0   $0   $0   $0                               $0
$235             $245   $4   $0   $0   $0   $0                        $0   $0   $0   $0   $0                               $0
$245             $255   $5   $0   $0   $0   $0                        $0   $0   $0   $0   $0                               $0
$255             $265   $6   $0   $0   $0   $0                        $0   $0   $0   $0   $0                               $0
$265             $275   $7   $0   $0   $0   $0                        $0   $0   $0   $0   $0                               $0
$275             $285   $8   $0   $0   $0   $0                        $0   $0   $0   $0   $0                               $0
$285             $295   $9   $0   $0   $0   $0                        $0   $0   $0   $0   $0                               $0
$295             $305 $10    $0   $0   $0   $0                        $0   $0   $0   $0   $0                               $0
$305             $315 $11    $0   $0   $0   $0                        $0   $0   $0   $0   $0                               $0
$315             $325 $12    $0   $0   $0   $0                        $0   $0   $0   $0   $0                               $0
$325             $335 $13    $0   $0   $0   $0                        $0   $0   $0   $0   $0                               $0
$335             $345 $14    $0   $0   $0   $0                        $0   $0   $0   $0   $0                               $0
$345             $355 $15    $0   $0   $0   $0                        $0   $0   $0   $0   $0                               $0
$355             $365 $16    $0   $0   $0   $0                        $0   $0   $0   $0   $0                               $0
$365             $375 $17    $0   $0   $0   $0                        $0   $0   $0   $0   $0                               $0
$375             $385 $18    $1   $0   $0   $0                        $0   $0   $0   $0   $0                               $0
$385             $395 $19    $2   $0   $0   $0                        $0   $0   $0   $0   $0                               $0
$395             $405 $20    $3   $0   $0   $0                        $0   $0   $0   $0   $0                               $0
$405             $415 $21    $4   $0   $0   $0                        $0   $0   $0   $0   $0                               $0
$415             $425 $22    $5   $0   $0   $0                        $0   $0   $0   $0   $0                               $0
$425             $435 $23    $6   $0   $0   $0                        $0   $0   $0   $0   $0                               $0
$435             $445 $24    $7   $0   $0   $0                        $0   $0   $0   $0   $0                               $0
$445             $455 $25    $8   $0   $0   $0                        $0   $0   $0   $0   $0                               $0
$455             $465 $26    $9   $0   $0   $0                        $0   $0   $0   $0   $0                               $0
$465             $475 $27  $10    $0   $0   $0                        $0   $0   $0   $0   $0                               $0
$475             $485 $28  $11    $0   $0   $0                        $0   $0   $0   $0   $0                               $0
$485             $495 $29  $12    $0   $0   $0                        $0   $0   $0   $0   $0                               $0
$495             $505 $30  $13    $0   $0   $0                        $0   $0   $0   $0   $0                               $0
$505             $515 $31  $14    $0   $0   $0                        $0   $0   $0   $0   $0                               $0
$515             $525 $32  $15    $0   $0   $0                        $0   $0   $0   $0   $0                               $0
$525             $535 $33  $16    $0   $0   $0                        $0   $0   $0   $0   $0                               $0
$535             $545 $34  $17    $1   $0   $0                        $0   $0   $0   $0   $0                               $0
$545             $555 $35  $18    $2   $0   $0                        $0   $0   $0   $0   $0                               $0
$555             $565 $36  $19    $3   $0   $0                        $0   $0   $0   $0   $0                               $0
$565             $575 $37  $20    $4   $0   $0                        $0   $0   $0   $0   $0                               $0
$575             $585 $38  $21    $5   $0   $0                        $0   $0   $0   $0   $0                               $0
$585             $595 $39  $22    $6   $0   $0                        $0   $0   $0   $0   $0                               $0
$595             $605 $40  $23    $7   $0   $0                        $0   $0   $0   $0   $0                               $0
$605             $615 $41  $24    $8   $0   $0                        $0   $0   $0   $0   $0                               $0
$615             $625 $42  $25    $9   $0   $0                        $0   $0   $0   $0   $0                               $0
$625             $635 $43  $26  $10    $0   $0                        $0   $0   $0   $0   $0                               $0
$635             $665 $45  $28  $12    $0   $0                        $0   $0   $0   $0   $0                               $0
$665             $695 $49  $31  $15    $0   $0                        $0   $0   $0   $0   $0                               $0
$695             $725 $53  $34  $18    $1   $0                        $0   $0   $0   $0   $0                               $0
$725             $755 $56  $37  $21    $4   $0                        $0   $0   $0   $0   $0                               $0
$755             $785 $60  $40  $24    $7   $0                        $0   $0   $0   $0   $0                               $0
$785             $815 $63  $43  $27  $10    $0                        $0   $0   $0   $0   $0                               $0
$815             $845 $67  $47  $30  $13    $0                        $0   $0   $0   $0   $0                               $0

Publication 15-T (2023)                                                                       Page 37

- 38 -

Page 38 of 69          Fileid: … tions/p15t/2023/a/xml/cycle06/source               9:36 - 14-Dec-2022

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

2023 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:
$845             $875 $71  $51  $33  $16    $0                        $0    $0   $0   $0   $0                              $0
$875             $905 $74  $54  $36  $19    $3                        $0    $0   $0   $0   $0                              $0
$905             $935 $78  $58  $39  $22    $6                        $0    $0   $0   $0   $0                              $0
$935             $965 $81  $61  $42  $25    $9                        $0    $0   $0   $0   $0                              $0
$965             $995 $85  $65  $45  $28  $12                         $0    $0   $0   $0   $0                              $0
$995      $1,025      $89  $69  $49  $31  $15                         $0    $0   $0   $0   $0                              $0
$1,025    $1,055      $92  $72  $52  $34  $18                         $1    $0   $0   $0   $0                              $0
$1,055    $1,085      $96  $76  $56  $37  $21                         $4    $0   $0   $0   $0                              $0
$1,085    $1,115      $99  $79  $60  $40  $24                         $7    $0   $0   $0   $0                              $0
$1,115    $1,145      $103 $83  $63  $43  $27                         $10   $0   $0   $0   $0                              $0
$1,145    $1,175      $107 $87  $67  $47  $30                         $13   $0   $0   $0   $0                              $0
$1,175    $1,205      $110 $90  $70  $51  $33                         $16   $0   $0   $0   $0                              $0
$1,205    $1,235      $114 $94  $74  $54  $36                         $19   $3   $0   $0   $0                              $0
$1,235    $1,265      $117 $97  $78  $58  $39                         $22   $6   $0   $0   $0                              $0
$1,265    $1,295      $121 $101 $81  $61  $42                         $25   $9   $0   $0   $0                              $0
$1,295    $1,325      $125 $105 $85  $65  $45                         $28 $12    $0   $0   $0                              $0
$1,325    $1,355      $128 $108 $88  $69  $49                         $31 $15    $0   $0   $0                              $0
$1,355    $1,385      $132 $112 $92  $72  $52                         $34 $18    $1   $0   $0                              $0
$1,385    $1,415      $135 $115 $96  $76  $56                         $37 $21    $4   $0   $0                              $0
$1,415    $1,445      $139 $119 $99  $79  $60                         $40 $24    $7   $0   $0                              $0
$1,445    $1,475      $143 $123 $103 $83  $63                         $43 $27  $10    $0   $0                              $0
$1,475    $1,505      $146 $126 $106 $87  $67                         $47 $30  $13    $0   $0                              $0
$1,505    $1,535      $150 $130 $110 $90  $70                         $50 $33  $16    $0   $0                              $0
$1,535    $1,565      $153 $133 $114 $94  $74                         $54 $36  $19    $3   $0                              $0
$1,565    $1,595      $157 $137 $117 $97  $78                         $58 $39  $22    $6   $0                              $0
$1,595    $1,625      $161 $141 $121 $101 $81                         $61 $42  $25    $9   $0                              $0
$1,625    $1,655      $164 $144 $124 $105 $85                         $65 $45  $28  $12    $0                              $0
$1,655    $1,685      $168 $148 $128 $108 $88                         $68 $49  $31  $15    $0                              $0
$1,685    $1,715      $171 $151 $132 $112 $92                         $72 $52  $34  $18    $1                              $0
$1,715    $1,745      $175 $155 $135 $115 $96                         $76 $56  $37  $21    $4                              $0
$1,745    $1,775      $179 $159 $139 $119 $99                         $79 $59  $40  $24    $7                              $0
$1,775    $1,805      $182 $162 $142 $123 $103                        $83 $63  $43  $27  $10                               $0
$1,805    $1,835      $186 $166 $146 $126 $106                        $86 $67  $47  $30  $13                               $0
$1,835    $1,865      $189 $169 $150 $130 $110                        $90 $70  $50  $33  $16                               $0
$1,865    $1,895      $193 $173 $153 $133 $114                        $94 $74  $54  $36  $19                               $2
$1,895    $1,925      $197 $177 $157 $137 $117                        $97 $77  $58  $39  $22                               $5
$1,925    $1,975      $204 $181 $162 $142 $122    $102                    $82  $62  $43  $26                               $9
$1,975    $2,025      $215 $187 $168 $148 $128    $108                    $88  $68  $49  $31                               $14
$2,025    $2,075      $226 $193 $174 $154 $134    $114                    $94  $74  $55  $36                               $19
$2,075    $2,125      $237 $201 $180 $160 $140    $120                    $100 $80  $61  $41                               $24
$2,125    $2,175      $248 $212 $186 $166 $146    $126                    $106 $86  $67  $47                               $29
$2,175    $2,225      $259 $223 $192 $172 $152    $132                    $112 $92  $73  $53                               $34
$2,225    $2,275      $270 $234 $198 $178 $158    $138                    $118 $98  $79  $59                               $39
$2,275    $2,325      $281 $245 $208 $184 $164    $144                    $124 $104 $85  $65                               $45
$2,325    $2,375      $292 $256 $219 $190 $170    $150                    $130 $110 $91  $71                               $51
$2,375    $2,425      $303 $267 $230 $196 $176    $156                    $136 $116 $97  $77                               $57
$2,425    $2,475      $314 $278 $241 $205 $182    $162                    $142 $122 $103 $83                               $63
$2,475    $2,525      $325 $289 $252 $216 $188    $168                    $148 $128 $109 $89                               $69
$2,525    $2,575      $336 $300 $263 $227 $194    $174                    $154 $134 $115 $95                               $75
$2,575    $2,625      $347 $311 $274 $238 $202    $180                    $160 $140 $121 $101                              $81
$2,625    $2,675      $358 $322 $285 $249 $213    $186                    $166 $146 $127 $107                              $87

Page 38                                                                             Publication 15-T (2023)

- 39 -

Page 39 of 69          Fileid: … tions/p15t/2023/a/xml/cycle06/source           9:36 - 14-Dec-2022

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

2023 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:
$2,675   $2,725       $369 $333 $296 $260 $224    $192                $172 $152 $133 $113                                  $93
$2,725   $2,775       $380 $344 $307 $271 $235    $198                $178 $158 $139 $119                                  $99
$2,775   $2,825       $391 $355 $318 $282 $246    $209                $184 $164 $145 $125                                $105
$2,825   $2,875       $402 $366 $329 $293 $257    $220                $190 $170 $151 $131                                $111
$2,875   $2,925       $413 $377 $340 $304 $268    $231                $196 $176 $157 $137                                $117
$2,925   $2,975       $424 $388 $351 $315 $279    $242                $206 $182 $163 $143                                $123
$2,975   $3,025       $435 $399 $362 $326 $290    $253                $217 $188 $169 $149                                $129
$3,025   $3,075       $446 $410 $373 $337 $301    $264                $228 $194 $175 $155                                $135
$3,075   $3,125       $457 $421 $384 $348 $312    $275                $239 $202 $181 $161                                $141
$3,125   $3,175       $468 $432 $395 $359 $323    $286                $250 $213 $187 $167                                $147
$3,175   $3,225       $479 $443 $406 $370 $334    $297                $261 $224 $193 $173                                $153
$3,225   $3,275       $490 $454 $417 $381 $345    $308                $272 $235 $199 $179                                $159
$3,275   $3,325       $501 $465 $428 $392 $356    $319                $283 $246 $210 $185                                $165
$3,325   $3,375       $512 $476 $439 $403 $367    $330                $294 $257 $221 $191                                $171
$3,375   $3,425       $523 $487 $450 $414 $378    $341                $305 $268 $232 $197                                $177
$3,425   $3,475       $534 $498 $461 $425 $389    $352                $316 $279 $243 $207                                $183
$3,475   $3,525       $545 $509 $472 $436 $400    $363                $327 $290 $254 $218                                $189
$3,525   $3,575       $556 $520 $483 $447 $411    $374                $338 $301 $265 $229                                $195
$3,575   $3,625       $567 $531 $494 $458 $422    $385                $349 $312 $276 $240                                $203
$3,625   $3,675       $578 $542 $505 $469 $433    $396                $360 $323 $287 $251                                $214
$3,675   $3,725       $589 $553 $516 $480 $444    $407                $371 $334 $298 $262                                $225
$3,725   $3,775       $600 $564 $527 $491 $455    $418                $382 $345 $309 $273                                $236
$3,775   $3,825       $611 $575 $538 $502 $466    $429                $393 $356 $320 $284                                $247
$3,825   $3,875       $622 $586 $549 $513 $477    $440                $404 $367 $331 $295                                $258

Publication 15-T (2023)                                                                    Page 39

- 40 -

Page 40 of 69          Fileid: … tions/p15t/2023/a/xml/cycle06/source                   9:36 - 14-Dec-2022

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

2023 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        $620   $0   $0   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$620             $630   $1   $0   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$630             $640   $2   $0   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$640             $650   $3   $0   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$650             $660   $4   $0   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$660             $670   $5   $0   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$670             $680   $6   $0   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$680             $690   $7   $0   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$690             $700   $8   $0   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$700             $710   $9   $0   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$710             $720 $10    $0   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$720             $730 $11    $0   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$730             $740 $12    $0   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$740             $750 $13    $0   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$750             $760 $14    $0   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$760             $770 $15    $0   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$770             $780 $16    $0   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$780             $790 $17    $0   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$790             $800 $18    $0   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$800             $810 $19    $1   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$810             $820 $20    $2   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$820             $830 $21    $3   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$830             $840 $22    $4   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$840             $850 $23    $5   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$850             $860 $24    $6   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$860             $870 $25    $7   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$870             $880 $26    $8   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$880             $890 $27    $9   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$890             $900 $28  $10    $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$900             $910 $29  $11    $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$910             $920 $30  $12    $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$920             $930 $31  $13    $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$930             $940 $32  $14    $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$940             $950 $33  $15    $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$950             $960 $34  $16    $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$960             $970 $35  $17    $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$970             $980 $36  $18    $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$980             $990 $37  $19    $1   $0   $0                        $0        $0   $0   $0   $0                          $0
$990      $1,000      $38  $20    $2   $0   $0                        $0        $0   $0   $0   $0                          $0
$1,000    $1,010      $39  $21    $3   $0   $0                        $0        $0   $0   $0   $0                          $0
$1,010    $1,020      $40  $22    $4   $0   $0                        $0        $0   $0   $0   $0                          $0
$1,020    $1,030      $41  $23    $5   $0   $0                        $0        $0   $0   $0   $0                          $0
$1,030    $1,040      $42  $24    $6   $0   $0                        $0        $0   $0   $0   $0                          $0
$1,040    $1,050      $43  $25    $7   $0   $0                        $0        $0   $0   $0   $0                          $0
$1,050    $1,060      $44  $26    $8   $0   $0                        $0        $0   $0   $0   $0                          $0
$1,060    $1,070      $45  $27    $9   $0   $0                        $0        $0   $0   $0   $0                          $0
$1,070    $1,080      $46  $28  $10    $0   $0                        $0        $0   $0   $0   $0                          $0
$1,080    $1,090      $47  $29  $11    $0   $0                        $0        $0   $0   $0   $0                          $0
$1,090    $1,100      $48  $30  $12    $0   $0                        $0        $0   $0   $0   $0                          $0
$1,100    $1,110      $49  $31  $13    $0   $0                        $0        $0   $0   $0   $0                          $0
$1,110    $1,120      $50  $32  $14    $0   $0                        $0        $0   $0   $0   $0                          $0

Page 40                                                                                 Publication 15-T (2023)

- 41 -

Page 41 of 69          Fileid: … tions/p15t/2023/a/xml/cycle06/source                   9:36 - 14-Dec-2022

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

2023 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:
$1,120   $1,130       $51  $33  $15    $0   $0                        $0        $0   $0   $0   $0                          $0
$1,130   $1,140       $52  $34  $16    $0   $0                        $0        $0   $0   $0   $0                          $0
$1,140   $1,150       $53  $35  $17    $0   $0                        $0        $0   $0   $0   $0                          $0
$1,150   $1,160       $54  $36  $18    $0   $0                        $0        $0   $0   $0   $0                          $0
$1,160   $1,170       $55  $37  $19    $1   $0                        $0        $0   $0   $0   $0                          $0
$1,170   $1,180       $56  $38  $20    $2   $0                        $0        $0   $0   $0   $0                          $0
$1,180   $1,190       $57  $39  $21    $3   $0                        $0        $0   $0   $0   $0                          $0
$1,190   $1,200       $58  $40  $22    $4   $0                        $0        $0   $0   $0   $0                          $0
$1,200   $1,210       $59  $41  $23    $5   $0                        $0        $0   $0   $0   $0                          $0
$1,210   $1,220       $60  $42  $24    $6   $0                        $0        $0   $0   $0   $0                          $0
$1,220   $1,230       $61  $43  $25    $7   $0                        $0        $0   $0   $0   $0                          $0
$1,230   $1,240       $62  $44  $26    $8   $0                        $0        $0   $0   $0   $0                          $0
$1,240   $1,250       $63  $45  $27    $9   $0                        $0        $0   $0   $0   $0                          $0
$1,250   $1,260       $64  $46  $28  $10    $0                        $0        $0   $0   $0   $0                          $0
$1,260   $1,270       $65  $47  $29  $11    $0                        $0        $0   $0   $0   $0                          $0
$1,270   $1,280       $66  $48  $30  $12    $0                        $0        $0   $0   $0   $0                          $0
$1,280   $1,290       $67  $49  $31  $13    $0                        $0        $0   $0   $0   $0                          $0
$1,290   $1,300       $68  $50  $32  $14    $0                        $0        $0   $0   $0   $0                          $0
$1,300   $1,310       $69  $51  $33  $15    $0                        $0        $0   $0   $0   $0                          $0
$1,310   $1,320       $70  $52  $34  $16    $0                        $0        $0   $0   $0   $0                          $0
$1,320   $1,330       $71  $53  $35  $17    $0                        $0        $0   $0   $0   $0                          $0
$1,330   $1,340       $72  $54  $36  $18    $0                        $0        $0   $0   $0   $0                          $0
$1,340   $1,350       $73  $55  $37  $19    $1                        $0        $0   $0   $0   $0                          $0
$1,350   $1,360       $74  $56  $38  $20    $2                        $0        $0   $0   $0   $0                          $0
$1,360   $1,370       $75  $57  $39  $21    $3                        $0        $0   $0   $0   $0                          $0
$1,370   $1,380       $76  $58  $40  $22    $4                        $0        $0   $0   $0   $0                          $0
$1,380   $1,390       $77  $59  $41  $23    $5                        $0        $0   $0   $0   $0                          $0
$1,390   $1,400       $78  $60  $42  $24    $6                        $0        $0   $0   $0   $0                          $0
$1,400   $1,410       $79  $61  $43  $25    $7                        $0        $0   $0   $0   $0                          $0
$1,410   $1,420       $80  $62  $44  $26    $8                        $0        $0   $0   $0   $0                          $0
$1,420   $1,430       $81  $63  $45  $27    $9                        $0        $0   $0   $0   $0                          $0
$1,430   $1,440       $82  $64  $46  $28  $10                         $0        $0   $0   $0   $0                          $0
$1,440   $1,450       $83  $65  $47  $29  $11                         $0        $0   $0   $0   $0                          $0
$1,450   $1,460       $84  $66  $48  $30  $12                         $0        $0   $0   $0   $0                          $0
$1,460   $1,470       $85  $67  $49  $31  $13                         $0        $0   $0   $0   $0                          $0
$1,470   $1,480       $86  $68  $50  $32  $14                         $0        $0   $0   $0   $0                          $0
$1,480   $1,490       $87  $69  $51  $33  $15                         $0        $0   $0   $0   $0                          $0
$1,490   $1,500       $88  $70  $52  $34  $16                         $0        $0   $0   $0   $0                          $0
$1,500   $1,510       $89  $71  $53  $35  $17                         $0        $0   $0   $0   $0                          $0
$1,510   $1,520       $90  $72  $54  $36  $18                         $0        $0   $0   $0   $0                          $0
$1,520   $1,530       $91  $73  $55  $37  $19                         $1        $0   $0   $0   $0                          $0
$1,530   $1,580       $94  $76  $58  $40  $22                         $4        $0   $0   $0   $0                          $0
$1,580   $1,630       $100 $81  $63  $45  $27                         $9        $0   $0   $0   $0                          $0
$1,630   $1,680       $106 $86  $68  $50  $32                         $14       $0   $0   $0   $0                          $0
$1,680   $1,730       $112 $91  $73  $55  $37                         $19       $1   $0   $0   $0                          $0
$1,730   $1,780       $118 $97  $78  $60  $42                         $24       $6   $0   $0   $0                          $0
$1,780   $1,830       $124 $103 $83  $65  $47                         $29     $11    $0   $0   $0                          $0
$1,830   $1,880       $130 $109 $88  $70  $52                         $34     $16    $0   $0   $0                          $0
$1,880   $1,930       $136 $115 $93  $75  $57                         $39     $21    $3   $0   $0                          $0
$1,930   $1,980       $142 $121 $99  $80  $62                         $44     $26    $8   $0   $0                          $0
$1,980   $2,030       $148 $127 $105 $85  $67                         $49     $31  $13    $0   $0                          $0

Publication 15-T (2023)                                                                            Page 41

- 42 -

Page 42 of 69          Fileid: … tions/p15t/2023/a/xml/cycle06/source                   9:36 - 14-Dec-2022

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

2023 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:
$2,030    $2,080      $154 $133 $111 $90  $72                         $54     $36  $18    $1   $0                          $0
$2,080    $2,130      $160 $139 $117 $96  $77                         $59     $41  $23    $6   $0                          $0
$2,130    $2,180      $166 $145 $123 $102 $82                         $64     $46  $28  $11    $0                          $0
$2,180    $2,230      $172 $151 $129 $108 $87                         $69     $51  $33  $16    $0                          $0
$2,230    $2,280      $178 $157 $135 $114 $92                         $74     $56  $38  $21    $3                          $0
$2,280    $2,330      $184 $163 $141 $120 $98                         $79     $61  $43  $26    $8                          $0
$2,330    $2,380      $190 $169 $147 $126 $104                        $84     $66  $48  $31  $13                           $0
$2,380    $2,430      $196 $175 $153 $132 $110                        $89     $71  $53  $36  $18                           $0
$2,430    $2,480      $202 $181 $159 $138 $116                        $95     $76  $58  $41  $23                           $5
$2,480    $2,530      $208 $187 $165 $144 $122 $101                           $81  $63  $46  $28                           $10
$2,530    $2,580      $214 $193 $171 $150 $128 $107                           $86  $68  $51  $33                           $15
$2,580    $2,630      $220 $199 $177 $156 $134 $113                           $91  $73  $56  $38                           $20
$2,630    $2,680      $226 $205 $183 $162 $140 $119                           $97  $78  $61  $43                           $25
$2,680    $2,730      $232 $211 $189 $168 $146 $125                           $103 $83  $66  $48                           $30
$2,730    $2,780      $238 $217 $195 $174 $152 $131                           $109 $88  $71  $53                           $35
$2,780    $2,830      $244 $223 $201 $180 $158 $137                           $115 $94  $76  $58                           $40
$2,830    $2,880      $250 $229 $207 $186 $164 $143                           $121 $100 $81  $63                           $45
$2,880    $2,930      $256 $235 $213 $192 $170 $149                           $127 $106 $86  $68                           $50
$2,930    $2,980      $262 $241 $219 $198 $176 $155                           $133 $112 $91  $73                           $55
$2,980    $3,030      $268 $247 $225 $204 $182 $161                           $139 $118 $96  $78                           $60
$3,030    $3,080      $274 $253 $231 $210 $188 $167                           $145 $124 $102 $83                           $65
$3,080    $3,130      $280 $259 $237 $216 $194 $173                           $151 $130 $108 $88                           $70
$3,130    $3,180      $286 $265 $243 $222 $200 $179                           $157 $136 $114 $93                           $75
$3,180    $3,230      $292 $271 $249 $228 $206 $185                           $163 $142 $120 $99                           $80
$3,230    $3,280      $298 $277 $255 $234 $212 $191                           $169 $148 $126 $105                          $85
$3,280    $3,330      $304 $283 $261 $240 $218 $197                           $175 $154 $132 $111                          $90
$3,330    $3,380      $310 $289 $267 $246 $224 $203                           $181 $160 $138 $117                          $95
$3,380    $3,430      $316 $295 $273 $252 $230 $209                           $187 $166 $144 $123                        $101
$3,430    $3,480      $322 $301 $279 $258 $236 $215                           $193 $172 $150 $129                        $107
$3,480    $3,530      $328 $307 $285 $264 $242 $221                           $199 $178 $156 $135                        $113
$3,530    $3,580      $334 $313 $291 $270 $248 $227                           $205 $184 $162 $141                        $119
$3,580    $3,630      $340 $319 $297 $276 $254 $233                           $211 $190 $168 $147                        $125
$3,630    $3,680      $346 $325 $303 $282 $260 $239                           $217 $196 $174 $153                        $131
$3,680    $3,730      $352 $331 $309 $288 $266 $245                           $223 $202 $180 $159                        $137
$3,730    $3,780      $358 $337 $315 $294 $272 $251                           $229 $208 $186 $165                        $143
$3,780    $3,830      $364 $343 $321 $300 $278 $257                           $235 $214 $192 $171                        $149
$3,830    $3,880      $370 $349 $327 $306 $284 $263                           $241 $220 $198 $177                        $155
$3,880    $3,930      $376 $355 $333 $312 $290 $269                           $247 $226 $204 $183                        $161
$3,930    $3,980      $382 $361 $339 $318 $296 $275                           $253 $232 $210 $189                        $167
$3,980    $4,030      $388 $367 $345 $324 $302 $281                           $259 $238 $216 $195                        $173
$4,030    $4,080      $394 $373 $351 $330 $308 $287                           $265 $244 $222 $201                        $179
$4,080    $4,130      $400 $379 $357 $336 $314 $293                           $271 $250 $228 $207                        $185
$4,130    $4,180      $406 $385 $363 $342 $320 $299                           $277 $256 $234 $213                        $191

Page 42                                                                                 Publication 15-T (2023)

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Page 43 of 69          Fileid: … tions/p15t/2023/a/xml/cycle06/source              9:36 - 14-Dec-2022

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

2023 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        $220   $0   $0   $0   $0   $0                        $0   $0   $0   $0   $0                               $0
$220             $230   $1   $0   $0   $0   $0                        $0   $0   $0   $0   $0                               $0
$230             $240   $2   $0   $0   $0   $0                        $0   $0   $0   $0   $0                               $0
$240             $250   $3   $0   $0   $0   $0                        $0   $0   $0   $0   $0                               $0
$250             $260   $4   $0   $0   $0   $0                        $0   $0   $0   $0   $0                               $0
$260             $270   $5   $0   $0   $0   $0                        $0   $0   $0   $0   $0                               $0
$270             $280   $6   $0   $0   $0   $0                        $0   $0   $0   $0   $0                               $0
$280             $290   $7   $0   $0   $0   $0                        $0   $0   $0   $0   $0                               $0
$290             $300   $8   $0   $0   $0   $0                        $0   $0   $0   $0   $0                               $0
$300             $310   $9   $0   $0   $0   $0                        $0   $0   $0   $0   $0                               $0
$310             $320 $10    $0   $0   $0   $0                        $0   $0   $0   $0   $0                               $0
$320             $330 $11    $0   $0   $0   $0                        $0   $0   $0   $0   $0                               $0
$330             $340 $12    $0   $0   $0   $0                        $0   $0   $0   $0   $0                               $0
$340             $350 $13    $0   $0   $0   $0                        $0   $0   $0   $0   $0                               $0
$350             $360 $14    $0   $0   $0   $0                        $0   $0   $0   $0   $0                               $0
$360             $370 $15    $0   $0   $0   $0                        $0   $0   $0   $0   $0                               $0
$370             $380 $16    $0   $0   $0   $0                        $0   $0   $0   $0   $0                               $0
$380             $390 $17    $0   $0   $0   $0                        $0   $0   $0   $0   $0                               $0
$390             $400 $18    $0   $0   $0   $0                        $0   $0   $0   $0   $0                               $0
$400             $410 $19    $1   $0   $0   $0                        $0   $0   $0   $0   $0                               $0
$410             $420 $20    $2   $0   $0   $0                        $0   $0   $0   $0   $0                               $0
$420             $430 $21    $3   $0   $0   $0                        $0   $0   $0   $0   $0                               $0
$430             $440 $22    $4   $0   $0   $0                        $0   $0   $0   $0   $0                               $0
$440             $450 $23    $5   $0   $0   $0                        $0   $0   $0   $0   $0                               $0
$450             $460 $24    $6   $0   $0   $0                        $0   $0   $0   $0   $0                               $0
$460             $470 $25    $7   $0   $0   $0                        $0   $0   $0   $0   $0                               $0
$470             $480 $26    $8   $0   $0   $0                        $0   $0   $0   $0   $0                               $0
$480             $490 $27    $9   $0   $0   $0                        $0   $0   $0   $0   $0                               $0
$490             $500 $28  $10    $0   $0   $0                        $0   $0   $0   $0   $0                               $0
$500             $510 $29  $11    $0   $0   $0                        $0   $0   $0   $0   $0                               $0
$510             $520 $30  $12    $0   $0   $0                        $0   $0   $0   $0   $0                               $0
$520             $530 $31  $13    $0   $0   $0                        $0   $0   $0   $0   $0                               $0
$530             $540 $32  $14    $0   $0   $0                        $0   $0   $0   $0   $0                               $0
$540             $550 $33  $15    $0   $0   $0                        $0   $0   $0   $0   $0                               $0
$550             $560 $34  $16    $0   $0   $0                        $0   $0   $0   $0   $0                               $0
$560             $570 $35  $17    $0   $0   $0                        $0   $0   $0   $0   $0                               $0
$570             $580 $36  $18    $0   $0   $0                        $0   $0   $0   $0   $0                               $0
$580             $590 $37  $19    $1   $0   $0                        $0   $0   $0   $0   $0                               $0
$590             $600 $38  $20    $2   $0   $0                        $0   $0   $0   $0   $0                               $0
$600             $610 $39  $21    $3   $0   $0                        $0   $0   $0   $0   $0                               $0
$610             $620 $40  $22    $4   $0   $0                        $0   $0   $0   $0   $0                               $0
$620             $630 $41  $23    $5   $0   $0                        $0   $0   $0   $0   $0                               $0
$630             $640 $42  $24    $6   $0   $0                        $0   $0   $0   $0   $0                               $0
$640             $650 $43  $25    $7   $0   $0                        $0   $0   $0   $0   $0                               $0
$650             $660 $44  $26    $8   $0   $0                        $0   $0   $0   $0   $0                               $0
$660             $670 $45  $27    $9   $0   $0                        $0   $0   $0   $0   $0                               $0
$670             $680 $46  $28  $10    $0   $0                        $0   $0   $0   $0   $0                               $0
$680             $730 $49  $31  $13    $0   $0                        $0   $0   $0   $0   $0                               $0
$730             $780 $55  $36  $18    $0   $0                        $0   $0   $0   $0   $0                               $0
$780             $830 $61  $41  $23    $5   $0                        $0   $0   $0   $0   $0                               $0
$830             $880 $67  $46  $28  $10    $0                        $0   $0   $0   $0   $0                               $0

Publication 15-T (2023)                                                                       Page 43

- 44 -

Page 44 of 69          Fileid: … tions/p15t/2023/a/xml/cycle06/source               9:36 - 14-Dec-2022

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

2023 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 $73  $52  $33  $15    $0                        $0    $0   $0   $0   $0                              $0
$930             $980 $79  $58  $38  $20    $2                        $0    $0   $0   $0   $0                              $0
$980      $1,030      $85  $64  $43  $25    $7                        $0    $0   $0   $0   $0                              $0
$1,030    $1,080      $91  $70  $48  $30  $12                         $0    $0   $0   $0   $0                              $0
$1,080    $1,130      $97  $76  $54  $35  $17                         $0    $0   $0   $0   $0                              $0
$1,130    $1,180      $103 $82  $60  $40  $22                         $4    $0   $0   $0   $0                              $0
$1,180    $1,230      $109 $88  $66  $45  $27                         $9    $0   $0   $0   $0                              $0
$1,230    $1,280      $115 $94  $72  $51  $32                         $14   $0   $0   $0   $0                              $0
$1,280    $1,330      $121 $100 $78  $57  $37                         $19   $1   $0   $0   $0                              $0
$1,330    $1,380      $127 $106 $84  $63  $42                         $24   $6   $0   $0   $0                              $0
$1,380    $1,430      $133 $112 $90  $69  $47                         $29 $11    $0   $0   $0                              $0
$1,430    $1,480      $139 $118 $96  $75  $53                         $34 $16    $0   $0   $0                              $0
$1,480    $1,530      $145 $124 $102 $81  $59                         $39 $21    $3   $0   $0                              $0
$1,530    $1,580      $151 $130 $108 $87  $65                         $44 $26    $8   $0   $0                              $0
$1,580    $1,630      $157 $136 $114 $93  $71                         $50 $31  $13    $0   $0                              $0
$1,630    $1,680      $163 $142 $120 $99  $77                         $56 $36  $18    $0   $0                              $0
$1,680    $1,730      $169 $148 $126 $105 $83                         $62 $41  $23    $5   $0                              $0
$1,730    $1,780      $175 $154 $132 $111 $89                         $68 $46  $28  $10    $0                              $0
$1,780    $1,830      $181 $160 $138 $117 $95                         $74 $52  $33  $15    $0                              $0
$1,830    $1,880      $187 $166 $144 $123 $101                        $80 $58  $38  $20    $2                              $0
$1,880    $1,930      $193 $172 $150 $129 $107                        $86 $64  $43  $25    $7                              $0
$1,930    $1,980      $199 $178 $156 $135 $113                        $92 $70  $49  $30  $12                               $0
$1,980    $2,030      $205 $184 $162 $141 $119                        $98 $76  $55  $35  $17                               $0
$2,030    $2,080      $211 $190 $168 $147 $125    $104                    $82  $61  $40  $22                               $4
$2,080    $2,120      $218 $195 $174 $152 $131    $109                    $88  $66  $45  $27                               $9
$2,120    $2,160      $227 $200 $178 $157 $135    $114                    $92  $71  $49  $31                               $13
$2,160    $2,200      $236 $205 $183 $162 $140    $119                    $97  $76  $54  $35                               $17
$2,200    $2,240      $245 $209 $188 $166 $145    $123                    $102 $80  $59  $39                               $21
$2,240    $2,280      $254 $214 $193 $171 $150    $128                    $107 $85  $64  $43                               $25
$2,280    $2,320      $262 $223 $198 $176 $155    $133                    $112 $90  $69  $47                               $29
$2,320    $2,360      $271 $232 $202 $181 $159    $138                    $116 $95  $73  $52                               $33
$2,360    $2,400      $280 $241 $207 $186 $164    $143                    $121 $100 $78  $57                               $37
$2,400    $2,440      $289 $249 $212 $190 $169    $147                    $126 $104 $83  $61                               $41
$2,440    $2,480      $298 $258 $219 $195 $174    $152                    $131 $109 $88  $66                               $45
$2,480    $2,520      $306 $267 $228 $200 $179    $157                    $136 $114 $93  $71                               $50
$2,520    $2,560      $315 $276 $236 $205 $183    $162                    $140 $119 $97  $76                               $54
$2,560    $2,600      $324 $285 $245 $210 $188    $167                    $145 $124 $102 $81                               $59
$2,600    $2,640      $333 $293 $254 $215 $193    $171                    $150 $128 $107 $85                               $64
$2,640    $2,680      $342 $302 $263 $223 $198    $176                    $155 $133 $112 $90                               $69
$2,680    $2,720      $350 $311 $272 $232 $203    $181                    $160 $138 $117 $95                               $74
$2,720    $2,760      $359 $320 $280 $241 $207    $186                    $164 $143 $121 $100                              $78
$2,760    $2,800      $368 $329 $289 $250 $212    $191                    $169 $148 $126 $105                              $83
$2,800    $2,840      $377 $337 $298 $259 $219    $195                    $174 $152 $131 $109                              $88
$2,840    $2,880      $386 $346 $307 $267 $228    $200                    $179 $157 $136 $114                              $93
$2,880    $2,920      $394 $355 $316 $276 $237    $205                    $184 $162 $141 $119                              $98
$2,920    $2,960      $403 $364 $324 $285 $245    $210                    $188 $167 $145 $124                            $102
$2,960    $3,000      $412 $373 $333 $294 $254    $215                    $193 $172 $150 $129                            $107
$3,000    $3,040      $421 $381 $342 $303 $263    $224                    $198 $176 $155 $133                            $112
$3,040    $3,080      $430 $390 $351 $311 $272    $232                    $203 $181 $160 $138                            $117
$3,080    $3,120      $438 $399 $360 $320 $281    $241                    $208 $186 $165 $143                            $122
$3,120    $3,160      $447 $408 $368 $329 $289    $250                    $212 $191 $169 $148                            $126

Page 44                                                                             Publication 15-T (2023)

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Page 45 of 69          Fileid: … tions/p15t/2023/a/xml/cycle06/source           9:36 - 14-Dec-2022

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

2023 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:
$3,160   $3,200       $456 $417 $377 $338 $298    $259                $219 $196 $174 $153                                $131
$3,200   $3,240       $465 $425 $386 $347 $307    $268                $228 $200 $179 $157                                $136
$3,240   $3,280       $474 $434 $395 $355 $316    $276                $237 $205 $184 $162                                $141
$3,280   $3,320       $482 $443 $404 $364 $325    $285                $246 $210 $189 $167                                $146
$3,320   $3,360       $491 $452 $412 $373 $333    $294                $255 $215 $193 $172                                $150
$3,360   $3,400       $500 $461 $421 $382 $342    $303                $263 $224 $198 $177                                $155
$3,400   $3,440       $509 $469 $430 $391 $351    $312                $272 $233 $203 $181                                $160
$3,440   $3,480       $518 $478 $439 $399 $360    $320                $281 $242 $208 $186                                $165
$3,480   $3,520       $526 $487 $448 $408 $369    $329                $290 $250 $213 $191                                $170
$3,520   $3,560       $535 $496 $456 $417 $377    $338                $299 $259 $220 $196                                $174
$3,560   $3,600       $544 $505 $465 $426 $386    $347                $307 $268 $229 $201                                $179
$3,600   $3,640       $553 $513 $474 $435 $395    $356                $316 $277 $237 $205                                $184
$3,640   $3,680       $562 $522 $483 $443 $404    $364                $325 $286 $246 $210                                $189
$3,680   $3,720       $570 $531 $492 $452 $413    $373                $334 $294 $255 $216                                $194
$3,720   $3,760       $579 $540 $500 $461 $421    $382                $343 $303 $264 $224                                $198
$3,760   $3,800       $588 $549 $509 $470 $430    $391                $351 $312 $273 $233                                $203
$3,800   $3,840       $597 $557 $518 $479 $439    $400                $360 $321 $281 $242                                $208
$3,840   $3,880       $606 $566 $527 $487 $448    $408                $369 $330 $290 $251                                $213
$3,880   $3,920       $614 $575 $536 $496 $457    $417                $378 $338 $299 $260                                $220
$3,920   $3,960       $623 $584 $544 $505 $465    $426                $387 $347 $308 $268                                $229
$3,960   $4,000       $632 $593 $553 $514 $474    $435                $395 $356 $317 $277                                $238
$4,000   $4,040       $641 $601 $562 $523 $483    $444                $404 $365 $325 $286                                $247
$4,040   $4,080       $650 $610 $571 $531 $492    $452                $413 $374 $334 $295                                $255
$4,080   $4,120       $658 $619 $580 $540 $501    $461                $422 $382 $343 $304                                $264
$4,120   $4,160       $667 $628 $588 $549 $509    $470                $431 $391 $352 $312                                $273
$4,160   $4,200       $676 $637 $597 $558 $518    $479                $439 $400 $361 $321                                $282

Publication 15-T (2023)                                                                    Page 45

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Page 46 of 69          Fileid: … tions/p15t/2023/a/xml/cycle06/source                   9:36 - 14-Dec-2022

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

2023 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 $1,235        $0   $0   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$1,235    $1,275        $2   $0   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$1,275    $1,315        $6   $0   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$1,315    $1,355      $10    $0   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$1,355    $1,395      $14    $0   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$1,395    $1,435      $18    $0   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$1,435    $1,475      $22    $0   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$1,475    $1,515      $26    $0   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$1,515    $1,555      $30    $0   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$1,555    $1,595      $34    $0   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$1,595    $1,635      $38    $2   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$1,635    $1,675      $42    $6   $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$1,675    $1,715      $46  $10    $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$1,715    $1,755      $50  $14    $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$1,755    $1,795      $54  $18    $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$1,795    $1,835      $58  $22    $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$1,835    $1,875      $62  $26    $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$1,875    $1,915      $66  $30    $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$1,915    $1,955      $70  $34    $0   $0   $0                        $0        $0   $0   $0   $0                          $0
$1,955    $1,995      $74  $38    $3   $0   $0                        $0        $0   $0   $0   $0                          $0
$1,995    $2,035      $78  $42    $7   $0   $0                        $0        $0   $0   $0   $0                          $0
$2,035    $2,075      $82  $46  $11    $0   $0                        $0        $0   $0   $0   $0                          $0
$2,075    $2,115      $86  $50  $15    $0   $0                        $0        $0   $0   $0   $0                          $0
$2,115    $2,155      $90  $54  $19    $0   $0                        $0        $0   $0   $0   $0                          $0
$2,155    $2,195      $94  $58  $23    $0   $0                        $0        $0   $0   $0   $0                          $0
$2,195    $2,235      $98  $62  $27    $0   $0                        $0        $0   $0   $0   $0                          $0
$2,235    $2,275      $102 $66  $31    $0   $0                        $0        $0   $0   $0   $0                          $0
$2,275    $2,315      $106 $70  $35    $0   $0                        $0        $0   $0   $0   $0                          $0
$2,315    $2,355      $110 $74  $39    $3   $0                        $0        $0   $0   $0   $0                          $0
$2,355    $2,395      $114 $78  $43    $7   $0                        $0        $0   $0   $0   $0                          $0
$2,395    $2,435      $118 $82  $47  $11    $0                        $0        $0   $0   $0   $0                          $0
$2,435    $2,475      $122 $86  $51  $15    $0                        $0        $0   $0   $0   $0                          $0
$2,475    $2,515      $126 $90  $55  $19    $0                        $0        $0   $0   $0   $0                          $0
$2,515    $2,555      $130 $94  $59  $23    $0                        $0        $0   $0   $0   $0                          $0
$2,555    $2,595      $134 $98  $63  $27    $0                        $0        $0   $0   $0   $0                          $0
$2,595    $2,635      $138 $102 $67  $31    $0                        $0        $0   $0   $0   $0                          $0
$2,635    $2,675      $142 $106 $71  $35    $0                        $0        $0   $0   $0   $0                          $0
$2,675    $2,715      $146 $110 $75  $39    $3                        $0        $0   $0   $0   $0                          $0
$2,715    $2,755      $150 $114 $79  $43    $7                        $0        $0   $0   $0   $0                          $0
$2,755    $2,795      $154 $118 $83  $47  $11                         $0        $0   $0   $0   $0                          $0
$2,795    $2,835      $158 $122 $87  $51  $15                         $0        $0   $0   $0   $0                          $0
$2,835    $2,875      $162 $126 $91  $55  $19                         $0        $0   $0   $0   $0                          $0
$2,875    $2,915      $166 $130 $95  $59  $23                         $0        $0   $0   $0   $0                          $0
$2,915    $2,955      $170 $134 $99  $63  $27                         $0        $0   $0   $0   $0                          $0
$2,955    $2,995      $174 $138 $103 $67  $31                         $0        $0   $0   $0   $0                          $0
$2,995    $3,035      $178 $142 $107 $71  $35                         $0        $0   $0   $0   $0                          $0
$3,035    $3,075      $182 $146 $111 $75  $39                         $3        $0   $0   $0   $0                          $0
$3,075    $3,135      $188 $151 $116 $80  $44                         $8        $0   $0   $0   $0                          $0
$3,135    $3,195      $195 $157 $122 $86  $50                         $14       $0   $0   $0   $0                          $0
$3,195    $3,255      $202 $163 $128 $92  $56                         $20       $0   $0   $0   $0                          $0
$3,255    $3,315      $210 $169 $134 $98  $62                         $26       $0   $0   $0   $0                          $0

Page 46                                                                                 Publication 15-T (2023)

- 47 -

Page 47 of 69          Fileid: … tions/p15t/2023/a/xml/cycle06/source                   9:36 - 14-Dec-2022

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

2023 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:
$3,315   $3,375       $217 $175 $140 $104 $68                         $32       $0   $0   $0   $0                          $0
$3,375   $3,435       $224 $181 $146 $110 $74                         $38       $2   $0   $0   $0                          $0
$3,435   $3,495       $231 $188 $152 $116 $80                         $44       $8   $0   $0   $0                          $0
$3,495   $3,555       $238 $195 $158 $122 $86                         $50     $14    $0   $0   $0                          $0
$3,555   $3,615       $246 $203 $164 $128 $92                         $56     $20    $0   $0   $0                          $0
$3,615   $3,675       $253 $210 $170 $134 $98                         $62     $26    $0   $0   $0                          $0
$3,675   $3,735       $260 $217 $176 $140 $104                        $68     $32    $0   $0   $0                          $0
$3,735   $3,795       $267 $224 $182 $146 $110                        $74     $38    $2   $0   $0                          $0
$3,795   $3,855       $274 $231 $188 $152 $116                        $80     $44    $8   $0   $0                          $0
$3,855   $3,915       $282 $239 $196 $158 $122                        $86     $50  $14    $0   $0                          $0
$3,915   $3,975       $289 $246 $203 $164 $128                        $92     $56  $20    $0   $0                          $0
$3,975   $4,035       $296 $253 $210 $170 $134                        $98     $62  $26    $0   $0                          $0
$4,035   $4,095       $303 $260 $217 $176 $140 $104                           $68  $32    $0   $0                          $0
$4,095   $4,155       $310 $267 $224 $182 $146 $110                           $74  $38    $3   $0                          $0
$4,155   $4,215       $318 $275 $232 $189 $152 $116                           $80  $44    $9   $0                          $0
$4,215   $4,275       $325 $282 $239 $196 $158 $122                           $86  $50  $15    $0                          $0
$4,275   $4,335       $332 $289 $246 $203 $164 $128                           $92  $56  $21    $0                          $0
$4,335   $4,395       $339 $296 $253 $210 $170 $134                           $98  $62  $27    $0                          $0
$4,395   $4,455       $346 $303 $260 $217 $176 $140                           $104 $68  $33    $0                          $0
$4,455   $4,515       $354 $311 $268 $225 $182 $146                           $110 $74  $39    $3                          $0
$4,515   $4,575       $361 $318 $275 $232 $189 $152                           $116 $80  $45    $9                          $0
$4,575   $4,635       $368 $325 $282 $239 $196 $158                           $122 $86  $51  $15                           $0
$4,635   $4,695       $375 $332 $289 $246 $203 $164                           $128 $92  $57  $21                           $0
$4,695   $4,755       $382 $339 $296 $253 $210 $170                           $134 $98  $63  $27                           $0
$4,755   $4,815       $390 $347 $304 $261 $218 $176                           $140 $104 $69  $33                           $0
$4,815   $4,875       $397 $354 $311 $268 $225 $182                           $146 $110 $75  $39                           $3
$4,875   $4,935       $404 $361 $318 $275 $232 $189                           $152 $116 $81  $45                           $9
$4,935   $4,995       $411 $368 $325 $282 $239 $196                           $158 $122 $87  $51                           $15
$4,995   $5,055       $418 $375 $332 $289 $246 $203                           $164 $128 $93  $57                           $21
$5,055   $5,115       $426 $383 $340 $297 $254 $211                           $170 $134 $99  $63                           $27
$5,115   $5,175       $433 $390 $347 $304 $261 $218                           $176 $140 $105 $69                           $33
$5,175   $5,235       $440 $397 $354 $311 $268 $225                           $182 $146 $111 $75                           $39
$5,235   $5,295       $447 $404 $361 $318 $275 $232                           $189 $152 $117 $81                           $45
$5,295   $5,355       $454 $411 $368 $325 $282 $239                           $196 $158 $123 $87                           $51
$5,355   $5,415       $462 $419 $376 $333 $290 $247                           $204 $164 $129 $93                           $57
$5,415   $5,475       $469 $426 $383 $340 $297 $254                           $211 $170 $135 $99                           $63
$5,475   $5,535       $476 $433 $390 $347 $304 $261                           $218 $176 $141 $105                          $69
$5,535   $5,595       $483 $440 $397 $354 $311 $268                           $225 $182 $147 $111                          $75
$5,595   $5,655       $490 $447 $404 $361 $318 $275                           $232 $189 $153 $117                          $81
$5,655   $5,715       $498 $455 $412 $369 $326 $283                           $240 $197 $159 $123                          $87
$5,715   $5,775       $505 $462 $419 $376 $333 $290                           $247 $204 $165 $129                          $93
$5,775   $5,835       $512 $469 $426 $383 $340 $297                           $254 $211 $171 $135                          $99
$5,835   $5,895       $519 $476 $433 $390 $347 $304                           $261 $218 $177 $141                        $105
$5,895   $5,955       $526 $483 $440 $397 $354 $311                           $268 $225 $183 $147                        $111
$5,955   $6,015       $534 $491 $448 $405 $362 $319                           $276 $233 $190 $153                        $117
$6,015   $6,075       $541 $498 $455 $412 $369 $326                           $283 $240 $197 $159                        $123
$6,075   $6,135       $548 $505 $462 $419 $376 $333                           $290 $247 $204 $165                        $129
$6,135   $6,195       $555 $512 $469 $426 $383 $340                           $297 $254 $211 $171                        $135
$6,195   $6,255       $562 $519 $476 $433 $390 $347                           $304 $261 $218 $177                        $141
$6,255   $6,315       $570 $527 $484 $441 $398 $355                           $312 $269 $226 $183                        $147
$6,315   $6,375       $577 $534 $491 $448 $405 $362                           $319 $276 $233 $190                        $153

Publication 15-T (2023)                                                                            Page 47

- 48 -

Page 48 of 69          Fileid: … tions/p15t/2023/a/xml/cycle06/source                   9:36 - 14-Dec-2022

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

2023 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:
$6,375    $6,435      $584 $541 $498 $455 $412 $369                           $326 $283 $240 $197                        $159
$6,435    $6,495      $591 $548 $505 $462 $419 $376                           $333 $290 $247 $204                        $165
$6,495    $6,555      $598 $555 $512 $469 $426 $383                           $340 $297 $254 $211                        $171
$6,555    $6,615      $606 $563 $520 $477 $434 $391                           $348 $305 $262 $219                        $177
$6,615    $6,675      $613 $570 $527 $484 $441 $398                           $355 $312 $269 $226                        $183
$6,675    $6,735      $620 $577 $534 $491 $448 $405                           $362 $319 $276 $233                        $190
$6,735    $6,795      $627 $584 $541 $498 $455 $412                           $369 $326 $283 $240                        $197
$6,795    $6,855      $634 $591 $548 $505 $462 $419                           $376 $333 $290 $247                        $204
$6,855    $6,915      $642 $599 $556 $513 $470 $427                           $384 $341 $298 $255                        $212
$6,915    $6,975      $649 $606 $563 $520 $477 $434                           $391 $348 $305 $262                        $219
$6,975    $7,035      $656 $613 $570 $527 $484 $441                           $398 $355 $312 $269                        $226
$7,035    $7,095      $663 $620 $577 $534 $491 $448                           $405 $362 $319 $276                        $233
$7,095    $7,155      $670 $627 $584 $541 $498 $455                           $412 $369 $326 $283                        $240
$7,155    $7,215      $678 $635 $592 $549 $506 $463                           $420 $377 $334 $291                        $248
$7,215    $7,275      $685 $642 $599 $556 $513 $470                           $427 $384 $341 $298                        $255
$7,275    $7,335      $692 $649 $606 $563 $520 $477                           $434 $391 $348 $305                        $262
$7,335    $7,395      $699 $656 $613 $570 $527 $484                           $441 $398 $355 $312                        $269
$7,395    $7,455      $706 $663 $620 $577 $534 $491                           $448 $405 $362 $319                        $276
$7,455    $7,515      $714 $671 $628 $585 $542 $499                           $456 $413 $370 $327                        $284
$7,515    $7,575      $721 $678 $635 $592 $549 $506                           $463 $420 $377 $334                        $291
$7,575    $7,635      $728 $685 $642 $599 $556 $513                           $470 $427 $384 $341                        $298
$7,635    $7,695      $735 $692 $649 $606 $563 $520                           $477 $434 $391 $348                        $305
$7,695    $7,755      $742 $699 $656 $613 $570 $527                           $484 $441 $398 $355                        $312
$7,755    $7,815      $750 $707 $664 $621 $578 $535                           $492 $449 $406 $363                        $320
$7,815    $7,875      $757 $714 $671 $628 $585 $542                           $499 $456 $413 $370                        $327
$7,875    $7,935      $764 $721 $678 $635 $592 $549                           $506 $463 $420 $377                        $334
$7,935    $7,995      $771 $728 $685 $642 $599 $556                           $513 $470 $427 $384                        $341
$7,995    $8,055      $778 $735 $692 $649 $606 $563                           $520 $477 $434 $391                        $348
$8,055    $8,115      $786 $743 $700 $657 $614 $571                           $528 $485 $442 $399                        $356
$8,115    $8,175      $793 $750 $707 $664 $621 $578                           $535 $492 $449 $406                        $363
$8,175    $8,235      $800 $757 $714 $671 $628 $585                           $542 $499 $456 $413                        $370
$8,235    $8,295      $807 $764 $721 $678 $635 $592                           $549 $506 $463 $420                        $377
$8,295    $8,355      $814 $771 $728 $685 $642 $599                           $556 $513 $470 $427                        $384

Page 48                                                                                 Publication 15-T (2023)

- 49 -

Page 49 of 69          Fileid: … tions/p15t/2023/a/xml/cycle06/source               9:36 - 14-Dec-2022

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

2023 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        $440   $0   $0   $0   $0   $0                        $0    $0   $0   $0   $0                              $0
$440             $470   $2   $0   $0   $0   $0                        $0    $0   $0   $0   $0                              $0
$470             $500   $5   $0   $0   $0   $0                        $0    $0   $0   $0   $0                              $0
$500             $530   $8   $0   $0   $0   $0                        $0    $0   $0   $0   $0                              $0
$530             $560 $11    $0   $0   $0   $0                        $0    $0   $0   $0   $0                              $0
$560             $590 $14    $0   $0   $0   $0                        $0    $0   $0   $0   $0                              $0
$590             $620 $17    $0   $0   $0   $0                        $0    $0   $0   $0   $0                              $0
$620             $650 $20    $0   $0   $0   $0                        $0    $0   $0   $0   $0                              $0
$650             $680 $23    $0   $0   $0   $0                        $0    $0   $0   $0   $0                              $0
$680             $710 $26    $0   $0   $0   $0                        $0    $0   $0   $0   $0                              $0
$710             $740 $29    $0   $0   $0   $0                        $0    $0   $0   $0   $0                              $0
$740             $770 $32    $0   $0   $0   $0                        $0    $0   $0   $0   $0                              $0
$770             $800 $35    $0   $0   $0   $0                        $0    $0   $0   $0   $0                              $0
$800             $830 $38    $2   $0   $0   $0                        $0    $0   $0   $0   $0                              $0
$830             $860 $41    $5   $0   $0   $0                        $0    $0   $0   $0   $0                              $0
$860             $890 $44    $8   $0   $0   $0                        $0    $0   $0   $0   $0                              $0
$890             $920 $47  $11    $0   $0   $0                        $0    $0   $0   $0   $0                              $0
$920             $950 $50  $14    $0   $0   $0                        $0    $0   $0   $0   $0                              $0
$950             $980 $53  $17    $0   $0   $0                        $0    $0   $0   $0   $0                              $0
$980      $1,010      $56  $20    $0   $0   $0                        $0    $0   $0   $0   $0                              $0
$1,010    $1,040      $59  $23    $0   $0   $0                        $0    $0   $0   $0   $0                              $0
$1,040    $1,070      $62  $26    $0   $0   $0                        $0    $0   $0   $0   $0                              $0
$1,070    $1,100      $65  $29    $0   $0   $0                        $0    $0   $0   $0   $0                              $0
$1,100    $1,130      $68  $32    $0   $0   $0                        $0    $0   $0   $0   $0                              $0
$1,130    $1,160      $71  $35    $0   $0   $0                        $0    $0   $0   $0   $0                              $0
$1,160    $1,190      $74  $38    $2   $0   $0                        $0    $0   $0   $0   $0                              $0
$1,190    $1,220      $77  $41    $5   $0   $0                        $0    $0   $0   $0   $0                              $0
$1,220    $1,250      $80  $44    $8   $0   $0                        $0    $0   $0   $0   $0                              $0
$1,250    $1,280      $83  $47  $11    $0   $0                        $0    $0   $0   $0   $0                              $0
$1,280    $1,310      $86  $50  $14    $0   $0                        $0    $0   $0   $0   $0                              $0
$1,310    $1,340      $89  $53  $17    $0   $0                        $0    $0   $0   $0   $0                              $0
$1,340    $1,370      $92  $56  $20    $0   $0                        $0    $0   $0   $0   $0                              $0
$1,370    $1,430      $97  $60  $25    $0   $0                        $0    $0   $0   $0   $0                              $0
$1,430    $1,490      $104 $66  $31    $0   $0                        $0    $0   $0   $0   $0                              $0
$1,490    $1,550      $112 $72  $37    $1   $0                        $0    $0   $0   $0   $0                              $0
$1,550    $1,610      $119 $78  $43    $7   $0                        $0    $0   $0   $0   $0                              $0
$1,610    $1,670      $126 $84  $49  $13    $0                        $0    $0   $0   $0   $0                              $0
$1,670    $1,730      $133 $90  $55  $19    $0                        $0    $0   $0   $0   $0                              $0
$1,730    $1,790      $140 $97  $61  $25    $0                        $0    $0   $0   $0   $0                              $0
$1,790    $1,850      $148 $105 $67  $31    $0                        $0    $0   $0   $0   $0                              $0
$1,850    $1,910      $155 $112 $73  $37    $1                        $0    $0   $0   $0   $0                              $0
$1,910    $1,970      $162 $119 $79  $43    $7                        $0    $0   $0   $0   $0                              $0
$1,970    $2,030      $169 $126 $85  $49  $13                         $0    $0   $0   $0   $0                              $0
$2,030    $2,090      $176 $133 $91  $55  $19                         $0    $0   $0   $0   $0                              $0
$2,090    $2,150      $184 $141 $98  $61  $25                         $0    $0   $0   $0   $0                              $0
$2,150    $2,210      $191 $148 $105 $67  $31                         $0    $0   $0   $0   $0                              $0
$2,210    $2,270      $198 $155 $112 $73  $37                         $1    $0   $0   $0   $0                              $0
$2,270    $2,330      $205 $162 $119 $79  $43                         $7    $0   $0   $0   $0                              $0
$2,330    $2,390      $212 $169 $126 $85  $49                         $13   $0   $0   $0   $0                              $0
$2,390    $2,450      $220 $177 $134 $91  $55                         $19   $0   $0   $0   $0                              $0
$2,450    $2,510      $227 $184 $141 $98  $61                         $25   $0   $0   $0   $0                              $0

Publication 15-T (2023)                                                                        Page 49

- 50 -

Page 50 of 69          Fileid: … tions/p15t/2023/a/xml/cycle06/source               9:36 - 14-Dec-2022

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

2023 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:
$2,510    $2,570      $234 $191 $148 $105 $67                         $31   $0   $0   $0   $0                              $0
$2,570    $2,630      $241 $198 $155 $112 $73                         $37   $1   $0   $0   $0                              $0
$2,630    $2,690      $248 $205 $162 $119 $79                         $43   $7   $0   $0   $0                              $0
$2,690    $2,750      $256 $213 $170 $127 $85                         $49 $13    $0   $0   $0                              $0
$2,750    $2,810      $263 $220 $177 $134 $91                         $55 $19    $0   $0   $0                              $0
$2,810    $2,870      $270 $227 $184 $141 $98                         $61 $25    $0   $0   $0                              $0
$2,870    $2,930      $277 $234 $191 $148 $105                        $67 $31    $0   $0   $0                              $0
$2,930    $2,990      $284 $241 $198 $155 $112                        $73 $37    $1   $0   $0                              $0
$2,990    $3,050      $292 $249 $206 $163 $120                        $79 $43    $7   $0   $0                              $0
$3,050    $3,110      $299 $256 $213 $170 $127                        $85 $49  $13    $0   $0                              $0
$3,110    $3,170      $306 $263 $220 $177 $134                        $91 $55  $19    $0   $0                              $0
$3,170    $3,230      $313 $270 $227 $184 $141                        $98 $61  $25    $0   $0                              $0
$3,230    $3,290      $320 $277 $234 $191 $148    $105                    $67  $31    $0   $0                              $0
$3,290    $3,350      $328 $285 $242 $199 $156    $113                    $73  $37    $2   $0                              $0
$3,350    $3,410      $335 $292 $249 $206 $163    $120                    $79  $43    $8   $0                              $0
$3,410    $3,470      $342 $299 $256 $213 $170    $127                    $85  $49  $14    $0                              $0
$3,470    $3,530      $349 $306 $263 $220 $177    $134                    $91  $55  $20    $0                              $0
$3,530    $3,590      $356 $313 $270 $227 $184    $141                    $98  $61  $26    $0                              $0
$3,590    $3,650      $364 $321 $278 $235 $192    $149                    $106 $67  $32    $0                              $0
$3,650    $3,710      $371 $328 $285 $242 $199    $156                    $113 $73  $38    $2                              $0
$3,710    $3,770      $378 $335 $292 $249 $206    $163                    $120 $79  $44    $8                              $0
$3,770    $3,830      $385 $342 $299 $256 $213    $170                    $127 $85  $50  $14                               $0
$3,830    $3,890      $392 $349 $306 $263 $220    $177                    $134 $91  $56  $20                               $0
$3,890    $3,950      $400 $357 $314 $271 $228    $185                    $142 $99  $62  $26                               $0
$3,950    $4,010      $407 $364 $321 $278 $235    $192                    $149 $106 $68  $32                               $0
$4,010    $4,070      $414 $371 $328 $285 $242    $199                    $156 $113 $74  $38                               $2
$4,070    $4,130      $421 $378 $335 $292 $249    $206                    $163 $120 $80  $44                               $8
$4,130    $4,190      $428 $385 $342 $299 $256    $213                    $170 $127 $86  $50                               $14
$4,190    $4,270      $443 $394 $351 $308 $265    $222                    $179 $136 $93  $57                               $21
$4,270    $4,350      $461 $403 $360 $317 $274    $231                    $188 $145 $102 $65                               $29
$4,350    $4,430      $479 $413 $370 $327 $284    $241                    $198 $155 $112 $73                               $37
$4,430    $4,510      $496 $423 $380 $337 $294    $251                    $208 $165 $122 $81                               $45
$4,510    $4,590      $514 $435 $389 $346 $303    $260                    $217 $174 $131 $89                               $53
$4,590    $4,670      $531 $452 $399 $356 $313    $270                    $227 $184 $141 $98                               $61
$4,670    $4,750      $549 $470 $408 $365 $322    $279                    $236 $193 $150 $107                              $69
$4,750    $4,830      $567 $488 $418 $375 $332    $289                    $246 $203 $160 $117                              $77
$4,830    $4,910      $584 $505 $428 $385 $342    $299                    $256 $213 $170 $127                              $85
$4,910    $4,990      $602 $523 $444 $394 $351    $308                    $265 $222 $179 $136                              $93
$4,990    $5,070      $619 $540 $462 $404 $361    $318                    $275 $232 $189 $146                            $103
$5,070    $5,150      $637 $558 $479 $413 $370    $327                    $284 $241 $198 $155                            $112
$5,150    $5,230      $655 $576 $497 $423 $380    $337                    $294 $251 $208 $165                            $122
$5,230    $5,310      $672 $593 $514 $436 $390    $347                    $304 $261 $218 $175                            $132
$5,310    $5,390      $690 $611 $532 $453 $399    $356                    $313 $270 $227 $184                            $141
$5,390    $5,470      $707 $628 $550 $471 $409    $366                    $323 $280 $237 $194                            $151
$5,470    $5,550      $725 $646 $567 $488 $418    $375                    $332 $289 $246 $203                            $160
$5,550    $5,630      $743 $664 $585 $506 $428    $385                    $342 $299 $256 $213                            $170
$5,630    $5,710      $760 $681 $602 $524 $445    $395                    $352 $309 $266 $223                            $180
$5,710    $5,790      $778 $699 $620 $541 $462    $404                    $361 $318 $275 $232                            $189
$5,790    $5,870      $795 $716 $638 $559 $480    $414                    $371 $328 $285 $242                            $199
$5,870    $5,950      $813 $734 $655 $576 $498    $423                    $380 $337 $294 $251                            $208
$5,950    $6,030      $831 $752 $673 $594 $515    $436                    $390 $347 $304 $261                            $218

Page 50                                                                             Publication 15-T (2023)

- 51 -

Page 51 of 69          Fileid: … tions/p15t/2023/a/xml/cycle06/source                  9:36 - 14-Dec-2022

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

2023 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:
$6,030   $6,110       $848   $769   $690   $612   $533    $454        $400        $357 $314 $271                         $228
$6,110   $6,190       $866   $787   $708   $629   $550    $472        $409        $366 $323 $280                         $237
$6,190   $6,270       $883   $804   $726   $647   $568    $489        $419        $376 $333 $290                         $247
$6,270   $6,350       $901   $822   $743   $664   $586    $507        $428        $385 $342 $299                         $256
$6,350   $6,430       $919   $840   $761   $682   $603    $524        $446        $395 $352 $309                         $266
$6,430   $6,510       $936   $857   $778   $700   $621    $542        $463        $405 $362 $319                         $276
$6,510   $6,590       $954   $875   $796   $717   $638    $560        $481        $414 $371 $328                         $285
$6,590   $6,670       $971   $892   $814   $735   $656    $577        $498        $424 $381 $338                         $295
$6,670   $6,750       $989   $910   $831   $752   $674    $595        $516        $437 $390 $347                         $304
$6,750   $6,830       $1,007 $928   $849   $770   $691    $612        $534        $455 $400 $357                         $314
$6,830   $6,910       $1,024 $945   $866   $788   $709    $630        $551        $472 $410 $367                         $324
$6,910   $6,990       $1,042 $963   $884   $805   $726    $648        $569        $490 $419 $376                         $333
$6,990   $7,070       $1,059 $980   $902   $823   $744    $665        $586        $507 $429 $386                         $343
$7,070   $7,150       $1,077 $998   $919   $840   $762    $683        $604        $525 $446 $395                         $352
$7,150   $7,230       $1,095 $1,016 $937   $858   $779    $700        $622        $543 $464 $405                         $362
$7,230   $7,310       $1,112 $1,033 $954   $876   $797    $718        $639        $560 $481 $415                         $372
$7,310   $7,390       $1,130 $1,051 $972   $893   $814    $736        $657        $578 $499 $424                         $381
$7,390   $7,470       $1,147 $1,068 $990   $911   $832    $753        $674        $595 $517 $438                         $391
$7,470   $7,550       $1,165 $1,086 $1,007 $928   $850    $771        $692        $613 $534 $455                         $400
$7,550   $7,630       $1,183 $1,104 $1,025 $946   $867    $788        $710        $631 $552 $473                         $410
$7,630   $7,710       $1,200 $1,121 $1,042 $964   $885    $806        $727        $648 $569 $491                         $420
$7,710   $7,790       $1,218 $1,139 $1,060 $981   $902    $824        $745        $666 $587 $508                         $429
$7,790   $7,870       $1,235 $1,156 $1,078 $999   $920    $841        $762        $683 $605 $526                         $447
$7,870   $7,950       $1,253 $1,174 $1,095 $1,016 $938    $859        $780        $701 $622 $543                         $465
$7,950   $8,030       $1,271 $1,192 $1,113 $1,034 $955    $876        $798        $719 $640 $561                         $482
$8,030   $8,110       $1,288 $1,209 $1,130 $1,052 $973    $894        $815        $736 $657 $579                         $500
$8,110   $8,190       $1,306 $1,227 $1,148 $1,069 $990    $912        $833        $754 $675 $596                         $517
$8,190   $8,270       $1,323 $1,244 $1,166 $1,087 $1,008  $929        $850        $771 $693 $614                         $535
$8,270   $8,350       $1,341 $1,262 $1,183 $1,104 $1,026  $947        $868        $789 $710 $631                         $553

Publication 15-T (2023)                                                                           Page 51

- 52 -

Page 52 of 69          Fileid: … tions/p15t/2023/a/xml/cycle06/source                      9:36 - 14-Dec-2022

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

2023 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        $60  $0.00  $0.00  $0.00  $0.00  $0.00  $0.00                $0.00 $0.00  $0.00  $0.00                  $0.00
       $60       $65  $0.60  $0.00  $0.00  $0.00  $0.00  $0.00                $0.00 $0.00  $0.00  $0.00                  $0.00
       $65       $70  $1.10  $0.00  $0.00  $0.00  $0.00  $0.00                $0.00 $0.00  $0.00  $0.00                  $0.00
       $70       $75  $1.60  $0.00  $0.00  $0.00  $0.00  $0.00                $0.00 $0.00  $0.00  $0.00                  $0.00
       $75       $80  $2.10  $0.40  $0.00  $0.00  $0.00  $0.00                $0.00 $0.00  $0.00  $0.00                  $0.00
       $80       $85  $2.60  $0.90  $0.00  $0.00  $0.00  $0.00                $0.00 $0.00  $0.00  $0.00                  $0.00
       $85       $90  $3.10  $1.40  $0.00  $0.00  $0.00  $0.00                $0.00 $0.00  $0.00  $0.00                  $0.00
       $90       $95  $3.60  $1.90  $0.30  $0.00  $0.00  $0.00                $0.00 $0.00  $0.00  $0.00                  $0.00
       $95       $100 $4.10  $2.40  $0.80  $0.00  $0.00  $0.00                $0.00 $0.00  $0.00  $0.00                  $0.00
$100             $105 $4.60  $2.90  $1.30  $0.00  $0.00  $0.00                $0.00 $0.00  $0.00  $0.00                  $0.00
$105             $110 $5.10  $3.40  $1.80  $0.10  $0.00  $0.00                $0.00 $0.00  $0.00  $0.00                  $0.00
$110             $115 $5.60  $3.90  $2.30  $0.60  $0.00  $0.00                $0.00 $0.00  $0.00  $0.00                  $0.00
$115             $120 $6.10  $4.40  $2.80  $1.10  $0.00  $0.00                $0.00 $0.00  $0.00  $0.00                  $0.00
$120             $125 $6.60  $4.90  $3.30  $1.60  $0.00  $0.00                $0.00 $0.00  $0.00  $0.00                  $0.00
$125             $130 $7.10  $5.40  $3.80  $2.10  $0.40  $0.00                $0.00 $0.00  $0.00  $0.00                  $0.00
$130             $135 $7.60  $5.90  $4.30  $2.60  $0.90  $0.00                $0.00 $0.00  $0.00  $0.00                  $0.00
$135             $140 $8.10  $6.40  $4.80  $3.10  $1.40  $0.00                $0.00 $0.00  $0.00  $0.00                  $0.00
$140             $145 $8.60  $6.90  $5.30  $3.60  $1.90  $0.30                $0.00 $0.00  $0.00  $0.00                  $0.00
$145             $150 $9.20  $7.40  $5.80  $4.10  $2.40  $0.80                $0.00 $0.00  $0.00  $0.00                  $0.00
$150             $155 $9.80  $7.90  $6.30  $4.60  $2.90  $1.30                $0.00 $0.00  $0.00  $0.00                  $0.00
$155             $160 $10.40 $8.40  $6.80  $5.10  $3.40  $1.80                $0.10 $0.00  $0.00  $0.00                  $0.00
$160             $165 $11.00 $9.00  $7.30  $5.60  $3.90  $2.30                $0.60 $0.00  $0.00  $0.00                  $0.00
$165             $170 $11.60 $9.60  $7.80  $6.10  $4.40  $2.80                $1.10 $0.00  $0.00  $0.00                  $0.00
$170             $175 $12.20 $10.20 $8.30  $6.60  $4.90  $3.30                $1.60 $0.00  $0.00  $0.00                  $0.00
$175             $180 $12.80 $10.80 $8.80  $7.10  $5.40  $3.80                $2.10 $0.50  $0.00  $0.00                  $0.00
$180             $185 $13.40 $11.40 $9.40  $7.60  $5.90  $4.30                $2.60 $1.00  $0.00  $0.00                  $0.00
$185             $190 $14.00 $12.00 $10.00 $8.10  $6.40  $4.80                $3.10 $1.50  $0.00  $0.00                  $0.00
$190             $195 $14.60 $12.60 $10.60 $8.60  $6.90  $5.30                $3.60 $2.00  $0.30  $0.00                  $0.00
$195             $200 $15.20 $13.20 $11.20 $9.20  $7.40  $5.80                $4.10 $2.50  $0.80  $0.00                  $0.00
$200             $205 $15.80 $13.80 $11.80 $9.80  $7.90  $6.30                $4.60 $3.00  $1.30  $0.00                  $0.00
$205             $210 $16.40 $14.40 $12.40 $10.40 $8.40  $6.80                $5.10 $3.50  $1.80  $0.20                  $0.00
$210             $215 $17.00 $15.00 $13.00 $11.00 $9.00  $7.30                $5.60 $4.00  $2.30  $0.70                  $0.00
$215             $220 $17.60 $15.60 $13.60 $11.60 $9.60  $7.80                $6.10 $4.50  $2.80  $1.20                  $0.00
$220             $225 $18.20 $16.20 $14.20 $12.20 $10.20 $8.30                $6.60 $5.00  $3.30  $1.70                  $0.00
$225             $230 $18.80 $16.80 $14.80 $12.80 $10.80 $8.90                $7.10 $5.50  $3.80  $2.20                  $0.50
$230             $235 $19.40 $17.40 $15.40 $13.40 $11.40 $9.50                $7.60 $6.00  $4.30  $2.70                  $1.00
$235             $240 $20.00 $18.00 $16.00 $14.00 $12.00 $10.10               $8.10 $6.50  $4.80  $3.20                  $1.50
$240             $245 $20.60 $18.60 $16.60 $14.60 $12.60 $10.70               $8.70 $7.00  $5.30  $3.70                  $2.00
$245             $250 $21.20 $19.20 $17.20 $15.20 $13.20 $11.30               $9.30 $7.50  $5.80  $4.20                  $2.50
$250             $255 $21.80 $19.80 $17.80 $15.80 $13.80 $11.90               $9.90 $8.00  $6.30  $4.70                  $3.00
$255             $260 $22.40 $20.40 $18.40 $16.40 $14.40 $12.50       $10.50        $8.50  $6.80  $5.20                  $3.50
$260             $265 $23.00 $21.00 $19.00 $17.00 $15.00 $13.10       $11.10        $9.10  $7.30  $5.70                  $4.00
$265             $270 $23.60 $21.60 $19.60 $17.60 $15.60 $13.70       $11.70        $9.70  $7.80  $6.20                  $4.50
$270             $275 $24.20 $22.20 $20.20 $18.20 $16.20 $14.30       $12.30        $10.30 $8.30  $6.70                  $5.00
$275             $280 $24.80 $22.80 $20.80 $18.80 $16.80 $14.90       $12.90        $10.90 $8.90  $7.20                  $5.50
$280             $285 $25.40 $23.40 $21.40 $19.40 $17.40 $15.50       $13.50        $11.50 $9.50  $7.70                  $6.00
$285             $290 $26.00 $24.00 $22.00 $20.00 $18.00 $16.10       $14.10        $12.10 $10.10 $8.20                  $6.50
$290             $295 $26.60 $24.60 $22.60 $20.60 $18.60 $16.70       $14.70        $12.70 $10.70 $8.70                  $7.00
$295             $300 $27.20 $25.20 $23.20 $21.20 $19.20 $17.30       $15.30        $13.30 $11.30 $9.30                  $7.50
$300             $305 $27.80 $25.80 $23.80 $21.80 $19.80 $17.90       $15.90        $13.90 $11.90 $9.90                  $8.00
$305             $310 $28.40 $26.40 $24.40 $22.40 $20.40 $18.50       $16.50        $14.50 $12.50 $10.50                 $8.50

Page 52                                                                                    Publication 15-T (2023)

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Page 53 of 69          Fileid: … tions/p15t/2023/a/xml/cycle06/source                    9:36 - 14-Dec-2022

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

2023 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:
$310             $315 $29.00 $27.00 $25.00 $23.00 $21.00 $19.10       $17.10      $15.10 $13.10 $11.10                   $9.10
$315             $320 $29.60 $27.60 $25.60 $23.60 $21.60 $19.70       $17.70      $15.70 $13.70 $11.70                   $9.70
$320             $325 $30.20 $28.20 $26.20 $24.20 $22.20 $20.30       $18.30      $16.30 $14.30 $12.30                   $10.30
$325             $330 $30.80 $28.80 $26.80 $24.80 $22.80 $20.90       $18.90      $16.90 $14.90 $12.90                   $10.90
$330             $335 $31.40 $29.40 $27.40 $25.40 $23.40 $21.50       $19.50      $17.50 $15.50 $13.50                   $11.50
$335             $340 $32.00 $30.00 $28.00 $26.00 $24.00 $22.10       $20.10      $18.10 $16.10 $14.10                   $12.10
$340             $345 $32.60 $30.60 $28.60 $26.60 $24.60 $22.70       $20.70      $18.70 $16.70 $14.70                   $12.70
$345             $350 $33.20 $31.20 $29.20 $27.20 $25.20 $23.30       $21.30      $19.30 $17.30 $15.30                   $13.30
$350             $355 $33.80 $31.80 $29.80 $27.80 $25.80 $23.90       $21.90      $19.90 $17.90 $15.90                   $13.90
$355             $360 $34.40 $32.40 $30.40 $28.40 $26.40 $24.50       $22.50      $20.50 $18.50 $16.50                   $14.50
$360             $365 $35.00 $33.00 $31.00 $29.00 $27.00 $25.10       $23.10      $21.10 $19.10 $17.10                   $15.10
$365             $370 $35.60 $33.60 $31.60 $29.60 $27.60 $25.70       $23.70      $21.70 $19.70 $17.70                   $15.70
$370             $375 $36.20 $34.20 $32.20 $30.20 $28.20 $26.30       $24.30      $22.30 $20.30 $18.30                   $16.30
$375             $380 $36.80 $34.80 $32.80 $30.80 $28.80 $26.90       $24.90      $22.90 $20.90 $18.90                   $16.90
$380             $385 $37.40 $35.40 $33.40 $31.40 $29.40 $27.50       $25.50      $23.50 $21.50 $19.50                   $17.50
$385             $390 $38.00 $36.00 $34.00 $32.00 $30.00 $28.10       $26.10      $24.10 $22.10 $20.10                   $18.10
$390             $395 $38.60 $36.60 $34.60 $32.60 $30.60 $28.70       $26.70      $24.70 $22.70 $20.70                   $18.70
$395             $400 $39.20 $37.20 $35.20 $33.20 $31.20 $29.30       $27.30      $25.30 $23.30 $21.30                   $19.30
$400             $405 $39.90 $37.80 $35.80 $33.80 $31.80 $29.90       $27.90      $25.90 $23.90 $21.90                   $19.90
$405             $410 $41.00 $38.40 $36.40 $34.40 $32.40 $30.50       $28.50      $26.50 $24.50 $22.50                   $20.50
$410             $415 $42.10 $39.00 $37.00 $35.00 $33.00 $31.10       $29.10      $27.10 $25.10 $23.10                   $21.10
$415             $420 $43.20 $39.60 $37.60 $35.60 $33.60 $31.70       $29.70      $27.70 $25.70 $23.70                   $21.70
$420             $425 $44.30 $40.70 $38.20 $36.20 $34.20 $32.30       $30.30      $28.30 $26.30 $24.30                   $22.30

Publication 15-T (2023)                                                                               Page 53

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Page 54 of 69          Fileid: … tions/p15t/2023/a/xml/cycle06/source                    9:36 - 14-Dec-2022

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

2023 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  $0.70  $0.00  $0.00  $0.00  $0.00  $0.00        $0.00       $0.00  $0.00  $0.00                    $0.00
       $30       $35  $1.20  $0.00  $0.00  $0.00  $0.00  $0.00        $0.00       $0.00  $0.00  $0.00                    $0.00
       $35       $40  $1.70  $0.10  $0.00  $0.00  $0.00  $0.00        $0.00       $0.00  $0.00  $0.00                    $0.00
       $40       $45  $2.20  $0.60  $0.00  $0.00  $0.00  $0.00        $0.00       $0.00  $0.00  $0.00                    $0.00
       $45       $50  $2.70  $1.10  $0.00  $0.00  $0.00  $0.00        $0.00       $0.00  $0.00  $0.00                    $0.00
       $50       $55  $3.20  $1.60  $0.00  $0.00  $0.00  $0.00        $0.00       $0.00  $0.00  $0.00                    $0.00
       $55       $60  $3.70  $2.10  $0.40  $0.00  $0.00  $0.00        $0.00       $0.00  $0.00  $0.00                    $0.00
       $60       $65  $4.20  $2.60  $0.90  $0.00  $0.00  $0.00        $0.00       $0.00  $0.00  $0.00                    $0.00
       $65       $70  $4.80  $3.10  $1.40  $0.00  $0.00  $0.00        $0.00       $0.00  $0.00  $0.00                    $0.00
       $70       $75  $5.40  $3.60  $1.90  $0.30  $0.00  $0.00        $0.00       $0.00  $0.00  $0.00                    $0.00
       $75       $80  $6.00  $4.10  $2.40  $0.80  $0.00  $0.00        $0.00       $0.00  $0.00  $0.00                    $0.00
       $80       $85  $6.60  $4.60  $2.90  $1.30  $0.00  $0.00        $0.00       $0.00  $0.00  $0.00                    $0.00
       $85       $90  $7.20  $5.20  $3.40  $1.80  $0.10  $0.00        $0.00       $0.00  $0.00  $0.00                    $0.00
       $90       $95  $7.80  $5.80  $3.90  $2.30  $0.60  $0.00        $0.00       $0.00  $0.00  $0.00                    $0.00
       $95       $100 $8.40  $6.40  $4.50  $2.80  $1.10  $0.00        $0.00       $0.00  $0.00  $0.00                    $0.00
$100             $105 $9.00  $7.00  $5.10  $3.30  $1.60  $0.00        $0.00       $0.00  $0.00  $0.00                    $0.00
$105             $110 $9.60  $7.60  $5.70  $3.80  $2.10  $0.50        $0.00       $0.00  $0.00  $0.00                    $0.00
$110             $115 $10.20 $8.20  $6.30  $4.30  $2.60  $1.00        $0.00       $0.00  $0.00  $0.00                    $0.00
$115             $120 $10.80 $8.80  $6.90  $4.90  $3.10  $1.50        $0.00       $0.00  $0.00  $0.00                    $0.00
$120             $125 $11.40 $9.40  $7.50  $5.50  $3.60  $2.00        $0.30       $0.00  $0.00  $0.00                    $0.00
$125             $130 $12.00 $10.00 $8.10  $6.10  $4.10  $2.50        $0.80       $0.00  $0.00  $0.00                    $0.00
$130             $135 $12.60 $10.60 $8.70  $6.70  $4.70  $3.00        $1.30       $0.00  $0.00  $0.00                    $0.00
$135             $140 $13.20 $11.20 $9.30  $7.30  $5.30  $3.50        $1.80       $0.20  $0.00  $0.00                    $0.00
$140             $145 $13.80 $11.80 $9.90  $7.90  $5.90  $4.00        $2.30       $0.70  $0.00  $0.00                    $0.00
$145             $150 $14.40 $12.40 $10.50 $8.50  $6.50  $4.50        $2.80       $1.20  $0.00  $0.00                    $0.00
$150             $155 $15.00 $13.00 $11.10 $9.10  $7.10  $5.10        $3.30       $1.70  $0.00  $0.00                    $0.00
$155             $160 $15.60 $13.60 $11.70 $9.70  $7.70  $5.70        $3.80       $2.20  $0.50  $0.00                    $0.00
$160             $165 $16.20 $14.20 $12.30 $10.30 $8.30  $6.30        $4.30       $2.70  $1.00  $0.00                    $0.00
$165             $170 $16.80 $14.80 $12.90 $10.90 $8.90  $6.90        $4.90       $3.20  $1.50  $0.00                    $0.00
$170             $175 $17.40 $15.40 $13.50 $11.50 $9.50  $7.50        $5.50       $3.70  $2.00  $0.30                    $0.00
$175             $180 $18.00 $16.00 $14.10 $12.10 $10.10 $8.10        $6.10       $4.20  $2.50  $0.80                    $0.00
$180             $185 $18.60 $16.60 $14.70 $12.70 $10.70 $8.70        $6.70       $4.70  $3.00  $1.30                    $0.00
$185             $190 $19.20 $17.20 $15.30 $13.30 $11.30 $9.30        $7.30       $5.30  $3.50  $1.80                    $0.20
$190             $195 $19.90 $17.80 $15.90 $13.90 $11.90 $9.90        $7.90       $5.90  $4.00  $2.30                    $0.70
$195             $200 $21.00 $18.40 $16.50 $14.50 $12.50 $10.50       $8.50       $6.50  $4.60  $2.80                    $1.20
$200             $205 $22.10 $19.00 $17.10 $15.10 $13.10 $11.10       $9.10       $7.10  $5.20  $3.30                    $1.70
$205             $210 $23.20 $19.60 $17.70 $15.70 $13.70 $11.70       $9.70       $7.70  $5.80  $3.80                    $2.20
$210             $215 $24.30 $20.60 $18.30 $16.30 $14.30 $12.30       $10.30      $8.30  $6.40  $4.40                    $2.70
$215             $220 $25.40 $21.70 $18.90 $16.90 $14.90 $12.90       $10.90      $8.90  $7.00  $5.00                    $3.20
$220             $225 $26.50 $22.80 $19.50 $17.50 $15.50 $13.50       $11.50      $9.50  $7.60  $5.60                    $3.70
$225             $230 $27.60 $23.90 $20.30 $18.10 $16.10 $14.10       $12.10      $10.10 $8.20  $6.20                    $4.20
$230             $235 $28.70 $25.00 $21.40 $18.70 $16.70 $14.70       $12.70      $10.70 $8.80  $6.80                    $4.80
$235             $240 $29.80 $26.10 $22.50 $19.30 $17.30 $15.30       $13.30      $11.30 $9.40  $7.40                    $5.40
$240             $245 $30.90 $27.20 $23.60 $19.90 $17.90 $15.90       $13.90      $11.90 $10.00 $8.00                    $6.00
$245             $250 $32.00 $28.30 $24.70 $21.00 $18.50 $16.50       $14.50      $12.50 $10.60 $8.60                    $6.60
$250             $255 $33.10 $29.40 $25.80 $22.10 $19.10 $17.10       $15.10      $13.10 $11.20 $9.20                    $7.20
$255             $260 $34.20 $30.50 $26.90 $23.20 $19.70 $17.70       $15.70      $13.70 $11.80 $9.80                    $7.80
$260             $265 $35.30 $31.60 $28.00 $24.30 $20.70 $18.30       $16.30      $14.30 $12.40 $10.40                   $8.40
$265             $270 $36.40 $32.70 $29.10 $25.40 $21.80 $18.90       $16.90      $14.90 $13.00 $11.00                   $9.00
$270             $275 $37.50 $33.80 $30.20 $26.50 $22.90 $19.50       $17.50      $15.50 $13.60 $11.60                   $9.60

Page 54                                                                                  Publication 15-T (2023)

- 55 -

Page 55 of 69          Fileid: … tions/p15t/2023/a/xml/cycle06/source                    9:36 - 14-Dec-2022

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

2023 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:
$275             $280 $38.60 $34.90 $31.30 $27.60 $24.00 $20.40       $18.10      $16.10 $14.20 $12.20                   $10.20
$280             $285 $39.70 $36.00 $32.40 $28.70 $25.10 $21.50       $18.70      $16.70 $14.80 $12.80                   $10.80
$285             $290 $40.80 $37.10 $33.50 $29.80 $26.20 $22.60       $19.30      $17.30 $15.40 $13.40                   $11.40
$290             $295 $41.90 $38.20 $34.60 $30.90 $27.30 $23.70       $20.00      $17.90 $16.00 $14.00                   $12.00
$295             $300 $43.00 $39.30 $35.70 $32.00 $28.40 $24.80       $21.10      $18.50 $16.60 $14.60                   $12.60
$300             $305 $44.10 $40.40 $36.80 $33.10 $29.50 $25.90       $22.20      $19.10 $17.20 $15.20                   $13.20
$305             $310 $45.20 $41.50 $37.90 $34.20 $30.60 $27.00       $23.30      $19.70 $17.80 $15.80                   $13.80
$310             $315 $46.30 $42.60 $39.00 $35.30 $31.70 $28.10       $24.40      $20.80 $18.40 $16.40                   $14.40
$315             $320 $47.40 $43.70 $40.10 $36.40 $32.80 $29.20       $25.50      $21.90 $19.00 $17.00                   $15.00
$320             $325 $48.50 $44.80 $41.20 $37.50 $33.90 $30.30       $26.60      $23.00 $19.60 $17.60                   $15.60
$325             $330 $49.60 $45.90 $42.30 $38.60 $35.00 $31.40       $27.70      $24.10 $20.50 $18.20                   $16.20
$330             $335 $50.70 $47.00 $43.40 $39.70 $36.10 $32.50       $28.80      $25.20 $21.60 $18.80                   $16.80
$335             $340 $51.80 $48.10 $44.50 $40.80 $37.20 $33.60       $29.90      $26.30 $22.70 $19.40                   $17.40
$340             $345 $52.90 $49.20 $45.60 $41.90 $38.30 $34.70       $31.00      $27.40 $23.80 $20.10                   $18.00
$345             $350 $54.00 $50.30 $46.70 $43.00 $39.40 $35.80       $32.10      $28.50 $24.90 $21.20                   $18.60
$350             $355 $55.10 $51.40 $47.80 $44.10 $40.50 $36.90       $33.20      $29.60 $26.00 $22.30                   $19.20
$355             $360 $56.20 $52.50 $48.90 $45.20 $41.60 $38.00       $34.30      $30.70 $27.10 $23.40                   $19.80
$360             $365 $57.30 $53.60 $50.00 $46.30 $42.70 $39.10       $35.40      $31.80 $28.20 $24.50                   $20.90
$365             $370 $58.40 $54.70 $51.10 $47.40 $43.80 $40.20       $36.50      $32.90 $29.30 $25.60                   $22.00
$370             $375 $59.50 $55.80 $52.20 $48.50 $44.90 $41.30       $37.60      $34.00 $30.40 $26.70                   $23.10
$375             $380 $60.60 $56.90 $53.30 $49.60 $46.00 $42.40       $38.70      $35.10 $31.50 $27.80                   $24.20
$380             $385 $61.70 $58.00 $54.40 $50.70 $47.10 $43.50       $39.80      $36.20 $32.60 $28.90                   $25.30
$385             $390 $62.80 $59.10 $55.50 $51.80 $48.20 $44.60       $40.90      $37.30 $33.70 $30.00                   $26.40
$390             $395 $64.00 $60.20 $56.60 $52.90 $49.30 $45.70       $42.00      $38.40 $34.80 $31.10                   $27.50
$395             $400 $65.20 $61.30 $57.70 $54.00 $50.40 $46.80       $43.10      $39.50 $35.90 $32.20                   $28.60

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                                                           the  Percentage  Method  or  you  can't  use  the  Wage 
                                                           Bracket  Method  tables  because  the  employee's  annual 
4. Percentage Method Tables                                wages exceed the amount from the last bracket of the ta-
                                                           ble  (based  on  marital  status  and  pay  period),  use  the 
for Manual Payroll Systems 
                                                           worksheet below and the Percentage Method tables that 
With Forms W-4 From 2020 or                                follow  to  figure  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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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

 2023 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                  $533      $0.00              0%        $0        $0                  $266     $0.00              0%        $0
   $533                $956      $0.00          10%           $533      $266                $478     $0.00          10%           $266
   $956              $2,253      $42.30         12%           $956      $478              $1,126     $21.20         12%           $478
 $2,253              $4,201      $197.94        22%           $2,253  $1,126              $2,100     $98.96         22%          $1,126
 $4,201              $7,537      $626.50        24%           $4,201  $2,100              $3,768     $313.24        24%          $2,100
 $7,537              $9,427  $1,427.14          32%           $7,537  $3,768              $4,713     $713.56        32%          $3,768
 $9,427              $13,874 $2,031.94          35%           $9,427  $4,713              $6,937 $1,015.96          35%          $4,713
 $13,874                     $3,588.39          37%    $13,874        $6,937                     $1,794.36          37%          $6,937
                                                                      
           Single or Married Filing Separately                                  Single or Married Filing Separately
   $0                  $266      $0.00              0%        $0        $0                  $133     $0.00              0%        $0
   $266                $478      $0.00          10%           $266      $133                $239     $0.00          10%           $133
   $478              $1,126      $21.20         12%           $478      $239                $563     $10.60         12%           $239
 $1,126              $2,100      $98.96         22%           $1,126    $563              $1,050     $49.48         22%           $563
 $2,100              $3,768      $313.24        24%           $2,100  $1,050              $1,884     $156.62        24%          $1,050
 $3,768              $4,713      $713.56        32%           $3,768  $1,884              $2,357     $356.78        32%          $1,884
 $4,713              $11,384 $1,015.96          35%           $4,713  $2,357              $5,692     $508.14        35%          $2,357
 $11,384                     $3,350.81          37%    $11,384        $5,692                     $1,675.39          37%          $5,692
                                                                      
                       Head of Household                                                    Head of Household
   $0                  $400      $0.00              0%        $0        $0                  $200     $0.00              0%        $0
   $400                $702      $0.00          10%           $400      $200                $351     $0.00          10%           $200
   $702              $1,551      $30.20         12%           $702      $351                $775     $15.10         12%           $351
 $1,551              $2,234      $132.08        22%           $1,551    $775              $1,117     $65.98         22%           $775
 $2,234              $3,902      $282.34        24%           $2,234  $1,117              $1,951     $141.22        24%          $1,117
 $3,902              $4,847      $682.66        32%           $3,902  $1,951              $2,424     $341.38        32%          $1,951
 $4,847              $11,517     $985.06        35%           $4,847  $2,424              $5,759     $492.74        35%          $2,424
 $11,517                     $3,319.56          37%    $11,517        $5,759                     $1,659.99          37%          $5,759

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

 2023 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           $1,065      $0.00              0%        $0        $0                  $533      $0.00              0%        $0
 $1,065              $1,912      $0.00          10%           $1,065    $533                $956      $0.00         10%            $533
 $1,912              $4,506      $84.70         12%           $1,912    $956              $2,253      $42.30        12%            $956
 $4,506              $8,402      $395.98        22%           $4,506  $2,253              $4,201      $197.94       22%           $2,253
 $8,402              $15,073 $1,253.10          24%           $8,402  $4,201              $7,537      $626.50       24%           $4,201
 $15,073             $18,854 $2,854.14          32%    $15,073        $7,537              $9,427  $1,427.14         32%           $7,537
 $18,854             $27,748 $4,064.06          35%    $18,854        $9,427              $13,874 $2,031.94         35%           $9,427
 $27,748                     $7,176.96          37%    $27,748        $13,874                     $3,588.39         37%           $13,874
                                                                      
           Single or Married Filing Separately                                  Single or Married Filing Separately
        $0             $533      $0.00              0%        $0        $0                  $266      $0.00              0%        $0
   $533                $956      $0.00          10%           $533      $266                $478      $0.00         10%            $266
   $956              $2,253      $42.30         12%           $956      $478              $1,126      $21.20        12%            $478
 $2,253              $4,201      $197.94        22%           $2,253  $1,126              $2,100      $98.96        22%           $1,126
 $4,201              $7,537      $626.50        24%           $4,201  $2,100              $3,768      $313.24       24%           $2,100
 $7,537              $9,427  $1,427.14          32%           $7,537  $3,768              $4,713      $713.56       32%           $3,768
 $9,427              $22,768 $2,031.94          35%           $9,427  $4,713              $11,384 $1,015.96         35%           $4,713
 $22,768                     $6,701.29          37%    $22,768        $11,384                     $3,350.81         37%           $11,384
                                                                      
                       Head of Household                                                    Head of Household
        $0             $800      $0.00              0%        $0        $0                  $400      $0.00              0%        $0
   $800              $1,404      $0.00          10%           $800      $400                $702      $0.00         10%            $400
 $1,404              $3,102      $60.40         12%           $1,404    $702              $1,551      $30.20        12%            $702
 $3,102              $4,467      $264.16        22%           $3,102  $1,551              $2,234      $132.08       22%           $1,551
 $4,467              $7,804      $564.46        24%           $4,467  $2,234              $3,902      $282.34       24%           $2,234
 $7,804              $9,694  $1,365.34          32%           $7,804  $3,902              $4,847      $682.66       32%           $3,902
 $9,694              $23,035 $1,970.14          35%           $9,694  $4,847              $11,517     $985.06       35%           $4,847
 $23,035                     $6,639.49          37%    $23,035        $11,517                     $3,319.56         37%           $11,517

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

 2023 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                $1,154      $0.00              0%        $0        $0                  $577      $0.00              0%        $0
 $1,154              $2,071      $0.00          10%           $1,154    $577              $1,035      $0.00         10%            $577
 $2,071              $4,881      $91.70         12%           $2,071  $1,035              $2,441      $45.80        12%           $1,035
 $4,881              $9,102      $428.90        22%           $4,881  $2,441              $4,551      $214.52       22%           $2,441
 $9,102              $16,329 $1,357.52          24%           $9,102  $4,551              $8,165      $678.72       24%           $4,551
 $16,329             $20,425 $3,092.00          32%    $16,329        $8,165              $10,213 $1,546.08         32%           $8,165
 $20,425             $30,060 $4,402.72          35%    $20,425        $10,213             $15,030 $2,201.44         35%           $10,213
 $30,060                     $7,774.97          37%    $30,060        $15,030                     $3,887.39         37%           $15,030
                                                                      
           Single or Married Filing Separately                                  Single or Married Filing Separately
   $0                  $577      $0.00              0%        $0        $0                  $289      $0.00              0%        $0
   $577              $1,035      $0.00          10%           $577      $289                $518      $0.00         10%            $289
 $1,035              $2,441      $45.80         12%           $1,035    $518              $1,220      $22.90        12%            $518
 $2,441              $4,551      $214.52        22%           $2,441  $1,220              $2,276      $107.14       22%           $1,220
 $4,551              $8,165      $678.72        24%           $4,551  $2,276              $4,082      $339.46       24%           $2,276
 $8,165              $10,213 $1,546.08          32%           $8,165  $4,082              $5,106      $772.90       32%           $4,082
 $10,213             $24,666 $2,201.44          35%    $10,213        $5,106              $12,333 $1,100.58         35%           $5,106
 $24,666                     $7,259.99          37%    $24,666        $12,333                     $3,630.03         37%           $12,333
                                                                      
                       Head of Household                                                    Head of Household
   $0                  $867      $0.00              0%        $0        $0                  $433      $0.00              0%        $0
   $867              $1,521      $0.00          10%           $867      $433                $760      $0.00         10%            $433
 $1,521              $3,360      $65.40         12%           $1,521    $760              $1,680      $32.70        12%            $760
 $3,360              $4,840      $286.08        22%           $3,360  $1,680              $2,420      $143.10       22%           $1,680
 $4,840              $8,454      $611.68        24%           $4,840  $2,420              $4,227      $305.90       24%           $2,420
 $8,454              $10,502 $1,479.04          32%           $8,454  $4,227              $5,251      $739.58       32%           $4,227
 $10,502             $24,954 $2,134.40          35%    $10,502        $5,251              $12,477 $1,067.26         35%           $5,251
 $24,954                     $7,192.60          37%    $24,954        $12,477                     $3,596.36         37%           $12,477

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

 2023 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           $2,308      $0.00              0%        $0        $0                $1,154      $0.00              0%        $0
 $2,308              $4,142      $0.00          10%           $2,308  $1,154              $2,071      $0.00         10%           $1,154
 $4,142              $9,763      $183.40        12%           $4,142  $2,071              $4,881      $91.70        12%           $2,071
 $9,763              $18,204     $857.92        22%           $9,763  $4,881              $9,102      $428.90       22%           $4,881
 $18,204             $32,658 $2,714.94          24%    $18,204        $9,102              $16,329 $1,357.52         24%           $9,102
 $32,658             $40,850 $6,183.90          32%    $32,658        $16,329             $20,425 $3,092.00         32%           $16,329
 $40,850             $60,121 $8,805.34          35%    $40,850        $20,425             $30,060 $4,402.72         35%           $20,425
 $60,121                     $15,550.19         37%    $60,121        $30,060                     $7,774.97         37%           $30,060
                                                                      
           Single or Married Filing Separately                                  Single or Married Filing Separately
        $0           $1,154      $0.00              0%        $0        $0                  $577      $0.00              0%        $0
 $1,154              $2,071      $0.00          10%           $1,154    $577              $1,035      $0.00         10%            $577
 $2,071              $4,881      $91.70         12%           $2,071  $1,035              $2,441      $45.80        12%           $1,035
 $4,881              $9,102      $428.90        22%           $4,881  $2,441              $4,551      $214.52       22%           $2,441
 $9,102              $16,329 $1,357.52          24%           $9,102  $4,551              $8,165      $678.72       24%           $4,551
 $16,329             $20,425 $3,092.00          32%    $16,329        $8,165              $10,213 $1,546.08         32%           $8,165
 $20,425             $49,331 $4,402.72          35%    $20,425        $10,213             $24,666 $2,201.44         35%           $10,213
 $49,331                     $14,519.82         37%    $49,331        $24,666                     $7,259.99         37%           $24,666
                                                                      
                       Head of Household                                                    Head of Household
        $0           $1,733      $0.00              0%        $0        $0                  $867      $0.00              0%        $0
 $1,733              $3,042      $0.00          10%           $1,733    $867              $1,521      $0.00         10%            $867
 $3,042              $6,721      $130.90        12%           $3,042  $1,521              $3,360      $65.40        12%           $1,521
 $6,721              $9,679      $572.38        22%           $6,721  $3,360              $4,840      $286.08       22%           $3,360
 $9,679              $16,908 $1,223.14          24%           $9,679  $4,840              $8,454      $611.68       24%           $4,840
 $16,908             $21,004 $2,958.10          32%    $16,908        $8,454              $10,502 $1,479.04         32%           $8,454
 $21,004             $49,908 $4,268.82          35%    $21,004        $10,502             $24,954 $2,134.40         35%           $10,502
 $49,908                     $14,385.22         37%    $49,908        $24,954                     $7,192.60         37%           $24,954

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 2023 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             $106.50     $0.00              0%        $0.00   $0.00               $53.30      $0.00              0%         $0.00
 $106.50             $191.20     $0.00          10%    $106.50        $53.30              $95.60      $0.00         10%            $53.30
 $191.20             $450.60     $8.47          12%    $191.20        $95.60              $225.30     $4.23         12%            $95.60
 $450.60             $840.20     $39.60         22%    $450.60        $225.30             $420.10     $19.79        22%            $225.30
 $840.20   $1,507.30             $125.31        24%    $840.20        $420.10             $753.70     $62.65        24%            $420.10
 $1,507.30 $1,885.40             $285.41        32%    $1,507.30      $753.70             $942.70     $142.71       32%            $753.70
 $1,885.40 $2,774.80             $406.41        35%    $1,885.40      $942.70   $1,387.40             $203.19       35%            $942.70
 $2,774.80                       $717.70        37%    $2,774.80      $1,387.40                       $358.84       37%            $1,387.40
                                                                      
           Single or Married Filing Separately                                  Single or Married Filing Separately
   $0.00             $53.30      $0.00              0%        $0.00   $0.00               $26.60      $0.00              0%         $0.00
 $53.30              $95.60      $0.00          10%           $53.30  $26.60              $47.80      $0.00         10%            $26.60
 $95.60              $225.30     $4.23          12%           $95.60  $47.80              $112.60     $2.12         12%            $47.80
 $225.30             $420.10     $19.79         22%    $225.30        $112.60             $210.00     $9.90         22%            $112.60
 $420.10             $753.70     $62.65         24%    $420.10        $210.00             $376.80     $31.32        24%            $210.00
 $753.70             $942.70     $142.71        32%    $753.70        $376.80             $471.30     $71.36        32%            $376.80
 $942.70   $2,276.80             $203.19        35%    $942.70        $471.30   $1,138.40             $101.60       35%            $471.30
 $2,276.80                       $670.13        37%    $2,276.80      $1,138.40                       $335.08       37%            $1,138.40
                                                                      
                       Head of Household                                                    Head of Household
   $0.00             $80.00      $0.00              0%        $0.00   $0.00               $40.00      $0.00              0%         $0.00
 $80.00              $140.40     $0.00          10%           $80.00  $40.00              $70.20      $0.00         10%            $40.00
 $140.40             $310.20     $6.04          12%    $140.40        $70.20              $155.10     $3.02         12%            $70.20
 $310.20             $446.70     $26.42         22%    $310.20        $155.10             $223.40     $13.21        22%            $155.10
 $446.70             $780.40     $56.45         24%    $446.70        $223.40             $390.20     $28.23        24%            $223.40
 $780.40             $969.40     $136.53        32%    $780.40        $390.20             $484.70     $68.27        32%            $390.20
 $969.40   $2,303.50             $197.01        35%    $969.40        $484.70   $1,151.70             $98.51        35%            $484.70
 $2,303.50                       $663.95        37%    $2,303.50      $1,151.70                       $331.96       37%            $1,151.70

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                                                                        follow  to  figure  federal  income  tax  withholding.  This 
                                                                        method works for any number of withholding allowances 
5. Percentage Method Tables                                             claimed 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 
not submitted a Form W-4 for 2020 or later, and you pre-                earlier Form W-4P. As an alternative, if you prefer to use 
fer  to  use  the  Percentage  Method  or  you  can't  use  the         the  Wage  Bracket  Method  of  withholding,  you  may  use 
Wage Bracket Method tables because the employee's an-                   Worksheet 3 and the Wage Bracket Method tables in sec-
nual  wages  exceed  the  amount  from  the  last  bracket  of          tion 3 to figure federal income tax withholding on periodic 
the table (based on marital status and pay period) or the               payments of pensions or annuities with a 2021 or earlier 
employee  claimed  more  than  10  allowances,  use  the                Form W-4P.
worksheet below and the Percentage Method tables that 
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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 2023 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                                 amount      Amount (line 1d) is                               of the 
                           The tentative  Plus this that the                             The tentative  Plus this amount that 
              But less     amount to  percentage wage                      But less      amount to    percentage 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        $285     $0.00         0%               $0   $0                $101       $0.00      0%              $0
   $285              $708     $0.00         10%            $285 $101                $313       $0.00      10%             $101
   $708             $2,005    $42.30        12%            $708 $313                $961       $21.20     12%             $313
 $2,005             $3,953 $197.94          22%     $2,005      $961          $1,935           $98.96     22%             $961
 $3,953             $7,288 $626.50          24%     $3,953      $1,935        $3,603     $313.24          24%            $1,935
 $7,288             $9,179 $1,426.90        32%     $7,288      $3,603        $4,548     $713.56          32%            $3,603
 $9,179       $13,626      $2,032.02        35%     $9,179      $4,548        $11,219    $1,015.96        35%            $4,548
 $13,626                   $3,588.47        37%     $13,626     $11,219                  $3,350.81        37%            $11,219
 
                                                    BIWEEKLY Payroll Period
                       MARRIED Persons                                                   SINGLE Persons
If the Adjusted Wage                                of the      If the Adjusted Wage 
Amount (line 1d) is                                 amount      Amount (line 1d) is                               of the 
                           The tentative  Plus this that the                             The tentative  Plus this amount that 
              But less     amount to  percentage wage                      But less      amount to    percentage 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        $569     $0.00         0%               $0   $0                $202       $0.00      0%              $0
   $569             $1,415    $0.00         10%            $569 $202                $625       $0.00      10%             $202
 $1,415             $4,010    $84.60        12%     $1,415      $625          $1,922           $42.30     12%             $625
 $4,010             $7,906 $396.00          22%     $4,010      $1,922        $3,870     $197.94          22%            $1,922
 $7,906       $14,577      $1,253.12        24%     $7,906      $3,870        $7,206     $626.50          24%            $3,870
 $14,577      $18,358      $2,854.16        32%     $14,577     $7,206        $9,096     $1,427.14        32%            $7,206
 $18,358      $27,252      $4,064.08        35%     $18,358     $9,096        $22,438    $2,031.94        35%            $9,096
 $27,252                   $7,176.98        37%     $27,252     $22,438                  $6,701.64        37%            $22,438
 
                                                    SEMIMONTHLY Payroll Period
                       MARRIED Persons                                                   SINGLE Persons
If the Adjusted Wage                                of the      If the Adjusted Wage 
Amount (line 1d) is                                 amount      Amount (line 1d) is                               of the 
                           The tentative  Plus this that the                             The tentative  Plus this amount that 
              But less     amount to  percentage wage                      But less      amount to    percentage 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        $617     $0.00         0%               $0   $0                $219       $0.00      0%              $0
   $617             $1,533    $0.00         10%            $617 $219                $677       $0.00      10%             $219
 $1,533             $4,344    $91.60        12%     $1,533      $677          $2,082           $45.80     12%             $677
 $4,344             $8,565 $428.92          22%     $4,344      $2,082        $4,193     $214.40          22%            $2,082
 $8,565       $15,792      $1,357.54        24%     $8,565      $4,193        $7,806     $678.82          24%            $4,193
 $15,792      $19,888      $3,092.02        32%     $15,792     $7,806        $9,854     $1,545.94        32%            $7,806
 $19,888      $29,523      $4,402.74        35%     $19,888     $9,854        $24,307    $2,201.30        35%            $9,854
 $29,523                   $7,774.99        37%     $29,523     $24,307                  $7,259.85        37%            $24,307
 
                                                    MONTHLY Payroll Period
                       MARRIED Persons                                                   SINGLE Persons
If the Adjusted Wage                                of the      If the Adjusted Wage 
Amount (line 1d) is                                 amount      Amount (line 1d) is                               of the 
                           The tentative  Plus this that the                             The tentative  Plus this amount that 
              But less     amount to  percentage wage                      But less      amount to    percentage 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       $1,233    $0.00         0%               $0   $0                $438       $0.00      0%              $0
 $1,233             $3,067    $0.00         10%     $1,233      $438          $1,354           $0.00      10%             $438
 $3,067             $8,688 $183.40          12%     $3,067      $1,354        $4,165           $91.60     12%            $1,354
 $8,688       $17,129      $857.92          22%     $8,688      $4,165        $8,385     $428.92          22%            $4,165
 $17,129      $31,583      $2,714.94        24%     $17,129     $8,385        $15,613    $1,357.32        24%            $8,385
 $31,583      $39,775      $6,183.90        32%     $31,583     $15,613       $19,708    $3,092.04        32%            $15,613
 $39,775      $59,046      $8,805.34        35%     $39,775     $19,708       $48,615    $4,402.44        35%            $19,708
 $59,046                   $15,550.19       37%     $59,046     $48,615                  $14,519.89       37%            $48,615

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 2023 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                                 amount       Amount (line 1d) is                            of the 
                           The tentative  Plus this that the                           The tentative  Plus this amount that 
              But less     amount to   percentage wage                      But less   amount to    percentage 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       $3,700    $0.00         0%               $0    $0        $1,313          $0.00      0%                $0
 $3,700             $9,200    $0.00         10%     $3,700       $1,313      $4,063          $0.00      10%              $1,313
 $9,200       $26,063      $550.00          12%     $9,200       $4,063      $12,494   $275.00          12%              $4,063
 $26,063      $51,388      $2,573.56        22%     $26,063      $12,494     $25,156   $1,286.72        22%              $12,494
 $51,388      $94,750      $8,145.06        24%     $51,388      $25,156     $46,838   $4,072.36        24%              $25,156
 $94,750      $119,325     $18,551.94       32%     $94,750      $46,838     $59,125   $9,276.04        32%              $46,838
 $119,325     $177,138     $26,415.94       35%     $119,325     $59,125     $145,844  $13,207.88       35%              $59,125
 $177,138                  $46,650.49       37%     $177,138     $145,844              $43,559.53       37%              $145,844
 
                                                    SEMIANNUAL Payroll Period
                       MARRIED Persons                                                 SINGLE Persons
If the Adjusted Wage                                of the       If the Adjusted Wage 
Amount (line 1d) is                                 amount       Amount (line 1d) is                            of the 
                           The tentative  Plus this that the                           The tentative  Plus this amount that 
              But less     amount to   percentage wage                      But less   amount to    percentage 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       $7,400    $0.00         0%               $0    $0        $2,625          $0.00      0%                $0
 $7,400       $18,400         $0.00         10%     $7,400       $2,625      $8,125          $0.00      10%              $2,625
 $18,400      $52,125      $1,100.00        12%     $18,400      $8,125      $24,988   $550.00          12%              $8,125
 $52,125      $102,775     $5,147.00        22%     $52,125      $24,988     $50,313   $2,573.56        22%              $24,988
 $102,775     $189,500     $16,290.00       24%     $102,775     $50,313     $93,675   $8,145.06        24%              $50,313
 $189,500     $238,650     $37,104.00       32%     $189,500     $93,675     $118,250  $18,551.94       32%              $93,675
 $238,650     $354,275     $52,832.00       35%     $238,650     $118,250    $291,688  $26,415.94       35%              $118,250
 $354,275                  $93,300.75       37%     $354,275     $291,688              $87,119.24       37%              $291,688
 
                                                    ANNUAL Payroll Period
                       MARRIED Persons                                                 SINGLE Persons
If the Adjusted Wage                                of the       If the Adjusted Wage 
Amount (line 1d) is                                 amount       Amount (line 1d) is                            of the 
                           The tentative  Plus this that the                           The tentative  Plus this amount that 
              But less     amount to   percentage wage                      But less   amount to    percentage 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 $14,800         $0.00         0%               $0    $0        $5,250          $0.00      0%                $0
 $14,800      $36,800         $0.00         10%     $14,800      $5,250      $16,250         $0.00      10%              $5,250
 $36,800      $104,250     $2,200.00        12%     $36,800      $16,250     $49,975   $1,100.00        12%              $16,250
 $104,250     $205,550     $10,294.00       22%     $104,250     $49,975     $100,625  $5,147.00        22%              $49,975
 $205,550     $379,000     $32,580.00       24%     $205,550     $100,625    $187,350  $16,290.00       24%              $100,625
 $379,000     $477,300     $74,208.00       32%     $379,000     $187,350    $236,500  $37,104.00       32%              $187,350
 $477,300     $708,550     $105,664.00      35%     $477,300     $236,500    $583,375  $52,832.00       35%              $236,500
 $708,550                  $186,601.50      37%     $708,550     $583,375              $174,238.25      37%              $583,375
 
                                                    DAILY Payroll Period
                       MARRIED Persons                                                 SINGLE Persons
If the Adjusted Wage                                of the       If the Adjusted Wage 
Amount (line 1d) is                                 amount       Amount (line 1d) is                            of the 
                           The tentative  Plus this that the                           The tentative  Plus this amount that 
              But less     amount to   percentage wage                      But less   amount to    percentage 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            $56.90    $0.00         0%             $0.00 $0.00       $20.20          $0.00      0%                $0.00
 $56.90       $141.50         $0.00         10%     $56.90       $20.20      $62.50          $0.00      10%              $20.20
 $141.50      $401.00         $8.46         12%     $141.50      $62.50      $192.20         $4.23      12%              $62.50
 $401.00      $790.60         $39.60        22%     $401.00      $192.20     $387.00         $19.79     22%              $192.20
 $790.60      $1,457.70    $125.31          24%     $790.60      $387.00     $720.60         $62.65     24%              $387.00
 $1,457.70    $1,835.80    $285.42          32%     $1,457.70    $720.60     $909.60   $142.71          32%              $720.60
 $1,835.80    $2,725.20    $406.41          35%     $1,835.80    $909.60     $2,243.80 $203.19          35%              $909.60
 $2,725.20                 $717.70          37%     $2,725.20    $2,243.80             $670.16          37%              $2,243.80

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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 of figuring federal income
rent payroll period to any wages that you’ve already
tax withholding. The methods described next may be
paid to the employee in the current term of continuous
used instead of the Percentage Method and Wage
employment. See the definition for “term of continu-
Bracket Method discussed earlier in this publication. Use
ous employment,” later.
the method that best suits your payroll system and em-
ployees. 2. Add the number of payroll periods used in step 1 to
the number of payroll periods between the employ-
Employers must use a modified procedure to fig-
ee's last employment and current employment. To
! ure the amount of federal income tax withholding find the number of periods between the last employ-
CAUTION on the wages of nonresident alien employees.
ment and current employment, divide the number of
Before you use any of the alternative methods to figure
calendar days between the employee's last day of
the federal income tax withholding on the wages of non-
earlier employment (or the previous December 31, if
resident alien employees, see Withholding Adjustment for
later) and the first day of current employment by the
Nonresident Alien Employees, earlier.
number of 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
ing allowances if their Form W-4 is from 2019 or ear-
for a payroll period based on estimated average wages,
lier; or take into account other information provided on
with necessary adjustments, for any quarter. For details,
the employee's 2020 or later Form W-4.
see 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 cur- the current payroll period.
rent calendar year to the current payroll period amount. See Regulations section 31.3402(h)(4)-1(c) for more infor-
Divide this amount by the number of payroll periods so far mation about the part-year method.
this year, including the current period. Figure the withhold-
ing on this amount, and multiply the withholding by the Term of continuous employment. A term of continu-
number of payroll periods so far this year, including the ous employment may be a single term or two or more fol-
current period. Subtract the total tax already deducted lowing terms of employment with the same employer. A
and withheld during the calendar year from the total term of continuous employment includes holidays, regular
amount of tax calculated. The excess is the amount to days off, and days off for illness or vacation. A term of
withhold for the current payroll period. See Revenue Pro- continuous employment begins on the first day that an
cedure 78-8, 1978-1 C.B. 562, for an example of the cu- employee works for you and earns pay. It ends on the ear-
mulative method. lier 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     The annual tax withheld under      or that aren't explicitly prohibited by the state and played 
withheld under the annual     your method may not differ by      at a location within the state.
percentage is—                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 $13,850 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 $5,000. Use Table 4, Monthly Distri-
If you make certain payments to members of Indian tribes         bution  Period,  to  figure  the  withholding.  Subtract  $4,881 
from  gaming  profits,  you  must  withhold  federal  income     from the $5,000 payment for a remainder of $119. Multiply 
tax. You must withhold if (a) the total payment to a mem-        this amount by 22% for a total of $26.18. Add $428.92 for 
ber for the year is over $13,850, and (b) the payment is         total withholding of $455.10.
from the net revenues of class II or class III gaming activi-
ties (classified by the Indian Gaming Regulatory Act) con-       Depositing  and  reporting  withholding. Combine  the 
ducted or 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 2023)
                                                                     
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    $266                         $0                         Not over             $533                $0
            But not                                                              But not
Over—        over—                                of excess over—   Over—         over—                               of excess over—
$266        $478                         10% . . . . . . . $266      $533                $956                10% . . . . . . . $533
$478        $1,126       $21.20 plus 12%     . . . . . . . $478      $956        $2,253       $42.31 plus 12%    . . . . . . . $956
$1,126      $2,100       $98.96 plus 22%     . . . . . . . $1,126    $2,253      $4,201       $197.96 plus 22%   . . . . . . . $2,253
$2,100       - - - - - - $313.24 plus 24%    . . . . . . . $2,100    $4,201       - - - - - - $626.54 plus 24%   . . . . . . . $4,201

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    $577                         $0                         Not over     $1,154                      $0
            But not                                                              But not
Over—        over—                                of excess over—   Over—         over—                               of excess over—
$577        $1,035                       10% . . . . . . . $577      $1,154      $2,071                      10% . . . . . . . $1,154
$1,035      $2,441       $45.80 plus 12%     . . . . . . . $1,035    $2,071      $4,881       $91.66 plus 12%    . . . . . . . $2,071
$2,441      $4,551       $214.52 plus 22%    . . . . . . . $2,441    $4,881      $9,102       $428.92 plus 22%   . . . . . . . $4,881
$4,551      - - - - - -  $678.72 plus 24%    . . . . . . . $4,551    $9,102      - - - - - -  $1,357.50 plus 24% . . . . . . . $9,102

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    $3,463                       $0                         Not over     $6,925                      $0
            But not                                                              But not
Over—        over—                                of excess over—   Over—         over—                               of excess over—
$3,463      $6,213                       10% . . . . . . . $3,463    $6,925      $12,425                     10% . . . . . . . $6,925
$6,213      $14,644      $275.00 plus 12%    . . . . . . . $6,213    $12,425     $29,288      $550.00 plus 12%   . . . . . . . $12,425
$14,644     $27,306      $1,286.72 plus 22%  . . . . . . . $14,644   $29,288     $54,613      $2,573.50 plus 22% . . . . . . . $29,288
$27,306     - - - - - -  $4,072.36 plus 24%  . . . . . . . $27,306   $54,613     - - - - - -  $8,145.00 plus 24% . . . . . . . $54,613

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    $13,850                      $0                         Not over     $53.30                      $0
            But not                                                              But not
Over—        over—                                of excess over—   Over—         over—                               of excess over—
$13,850     $24,850                      10% . . . . . . . $13,850   $53.30      $95.60                      10% . . . . . . . $53.30
$24,850     $58,575      $1,100.00 plus 12%  . . . . . . . $24,850   $95.60      $225.30      $4.23 plus 12%     . . . . . . . $95.60
$58,575     $109,225     $5,147.00 plus 22%  . . . . . . . $58,575   $225.30     $420.10      $19.79 plus 22%    . . . . . . . $225.30
$109,225    - - - - - -  $16,290.00 plus 24% . . . . . . . $109,225  $420.10     - - - - - -  $62.65 plus 24%    . . . . . . . $420.10

                                                                     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.

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

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requests for personal identification numbers (PINs), IRS.gov/TACLocator to find the nearest TAC and to check
passwords, or similar information for credit cards, hours, available services, and appointment options. Or,
banks, or other financial accounts. on the IRS2Go app, under the Stay Connected tab,
• Go to IRS.gov/IdentityTheft, the IRS Identity Theft choose the Contact Us option and click on “Local Offices.”
Central webpage, for information on identity theft and
data security protection for taxpayers, tax professio- The Taxpayer Advocate Service (TAS)
nals, and businesses. If your EIN has been lost or sto- Is Here To Help You
len or you suspect you’re a victim of tax-related iden-
tity theft, you can learn what steps you should take. What Is TAS?

Making a tax payment. Go to IRS.gov/Payments for in- TAS is an independent organization within the IRS that
formation on how to make a payment using any of the fol- helps taxpayers and protects taxpayer rights. Their job is
lowing options. to ensure that every taxpayer is treated fairly and that you
know and understand your rights under the Taxpayer Bill
• Debit or Credit Card: Choose an approved payment
of Rights.
processor to pay online or by phone.
• Electronic Funds Withdrawal: Schedule a payment How Can You Learn About Your Taxpayer
when filing your federal taxes using tax return prepara- Rights?
tion software or through a tax professional.
• Electronic Federal Tax Payment System: Best option The Taxpayer Bill of Rights describes 10 basic rights that
for businesses. Enrollment is required. all taxpayers have when dealing with the IRS. Go to
TaxpayerAdvocate.IRS.gov to help you understand what
• Check or Money Order: Mail your payment to the ad- these rights mean to you and how they apply. These are
dress listed on the notice or instructions. your rights. Know them. Use them.
• Cash: You may be able to pay your taxes with cash at
a participating retail store. What Can TAS Do for You?
• Same-Day Wire: You may be able to do same-day
wire from your financial institution. Contact your finan- TAS can help you resolve problems that you can’t resolve
cial institution for availability, cost, and time frames. with the IRS. And their service is free. If you qualify for
their assistance, you will be assigned to one advocate
Note. The IRS uses the latest encryption technology to who will work with you throughout the process and will do
ensure that the electronic payments you make online, by everything possible to resolve your issue. TAS can help
phone, or from a mobile device using the IRS2Go app are you if:
safe and secure. Paying electronically is quick, easy, and • Your problem is causing financial difficulty for you,
faster than mailing in a check or money order. your family, or your business;
What if I can’t pay now? Go to IRS.gov/Payments for • You face (or your business is facing) an immediate
more information about your options. threat of adverse action; or
• Apply for an online payment agreement IRS.gov/ ( • You’ve tried repeatedly to contact the IRS but no one
OPA) to meet your tax obligation in monthly install- has responded, or the IRS hasn’t responded by the
ments if you can’t pay your taxes in full today. Once date promised.
you complete the online process, you will receive im-
mediate notification of whether your agreement has How Can You Reach TAS?
been approved.
TAS has offices in every state, the District of Columbia,
• Use the Offer in Compromise Pre-Qualifier to see if
and Puerto Rico. Your local advocate’s number is in your
you can settle your tax debt for less than the full
local directory and at TaxpayerAdvocate.IRS.gov/
amount you owe. For more information on the Offer in
Contact-Us. You can also call them at 877-777-4778.
Compromise program, go to IRS.gov/OIC.
Understanding an IRS notice or letter you’ve re- How Else Does TAS Help Taxpayers?
ceived. Go to IRS.gov/Notices to find additional informa-
tion about responding to an IRS notice or letter. TAS works to resolve large-scale problems that affect
many taxpayers. If you know of one of these broad issues,
Contacting your local IRS office. Keep in mind, many report it to them at IRS.gov/SAMS.
questions can be answered on IRS.gov without visiting an
IRS TAC. Go to IRS.gov/LetUsHelp for the topics people TAS for Tax Professionals
ask about most. If you still need help, IRS TACs provide
tax help when a tax issue can’t be handled online or by TAS can provide a variety of information for tax professio-
phone. All TACs now provide service by appointment, so nals, including tax law updates and guidance, TAS pro-
you’ll know in advance that you can get the service you grams, and ways to let TAS know about systemic prob-
need without long wait times. Before you visit, go to lems you’ve seen in your practice.

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