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       2025 

RHODE ISLAND EMPLOYER’S 

INCOME TAX WITHHOLDING 

TABLES 

www.tax.ri.gov



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                                                CONTENTS

                                                                                                                                                       Page
 Employer’s Tax Calendar...................................................................................................................            3 - 4
 Instructions......................................................................................................................................... 5 - 8

 WITHHOLDING METHODS AND TABLES
 Withholding Percentage Method........................................................................................................                 9 - 10
 Weekly Rates.....................................................................................................................................     11 - 12
 Biweekly Rates..................................................................................................................................      13 - 14
 Semimonthly Rates............................................................................................................................         15 - 16
 Monthly Rates....................................................................................................................................     17 - 18
 Daily or Miscellaneous Rates............................................................................................................              19 - 20
 Withholding Tax Payment Calendar...................................................................................................                   21 
 Form RI W-4......................................................................................................................................     22 

 File Electronically Using the Rhode Island Division of Taxation’s Self-Service Taxpayer Portal  
                                                Visit: https://taxportal.ri.gov   

The portal is a simple way to: File tax returns  
                               Make payments     
                               View your tax accounts within the RI Division of Taxation  
 
Effective January 1, 2023, an employer may be required to file and pay electronically.  See pages 3 - 8 for more details.
For more information or to request a PIN, contact the Tax Portal team via: 
 Email:     Tax.Portal@tax.ri.gov  
 Phone:    (401) 574-8484

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         EMPLOYER'S TAX CALENDAR

         Type of Return               Form Number                             Due Date

WEEKLY                                                       To be filed with the RI Division of Taxation on the 
(see Section 6 of these instructions)                        Monday after the date the payroll is paid.  
                                                              
                                                             NOTE - ELECTRONIC FILING MANDATE: 
                                                             MUST be paid by electronic means or be subject to 
                                                             penalty. 
                                                              
                                                             If you have any questions, contact the Division’s Tax 
                                                             Portal Team:  
                                                              Email: Tax.Portal@tax.ri.gov 
                                                              Phone: (401) 574-8484

*MONTHLY                              WTM/RI-941M            For NON-QUARTER ENDING MONTHS: 
(see Section 6 of these instructions) Withholding Tax Return (Months of January, February, April, May, July, August, 
                                      Monthly                October and November) 
                                                             Form WTM (RI-941M) is to be filed with the RI Division 
                                                             of Taxation on or before the 20th day of the following 
                                                             month.   
                                                              
                                      RI-941                 For QUARTER ENDING MONTHS: 
                                      Employer’s Quarterly   (Months of March, June, September and December) 
                                      Tax Return and         Form RI-941 - Employer’s Quarterly Tax Return and 
                                      Reconciliation         Reconciliation - is to be filed on or before the last day 
                                                             of the following month. 
                                                              
                                                             NOTE - ELECTRONIC FILING MANDATE: 
                                                             Some employers will be required to file and pay Rhode 
                                                             Island withholding tax by electronic means or be sub-
                                                             ject to penalty. 
                                                              
                                                             If any of the statements below is true for the employer, 
                                                             the employer must file and pay Rhode Island withhold-
                                                             ing electronically or be penalized.  
                                                              
                                                             1)  The employer’s average Rhode Island withholding 
                                                              for the previous calendar year is $200 or more per 
                                                              month; 
                                                              
                                                             2)  The employer operates as a business whose  
                                                              combined annual liability for the entity for all taxes 
                                                              administered by the RI Division of Taxation is equal 
                                                              to or exceeds $5,000; 
                                                              
                                                             3)  The employer operates as a business whose  
                                                              annual gross income for the entity is over 
                                                              $100,000. 
                                                              
                                                             If you have any questions, contact the Division’s Tax 
                                                             Portal Team:  
                                                              Email: Tax.Portal@tax.ri.gov 
                                                              Phone: (401) 574-8484

                                                                                     (CONTINUED ON PAGE 4)

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            EMPLOYER'S TAX CALENDAR

         Type of Return                     Form Number                           Due Date

*QUARTERLY                                  RI-941               For quarters ending March, June, September and 
(see Section 6 of these instructions)       Employer’s Quarterly December, Form RI-941 - Employer’s Quarterly Tax 
                                            Tax Return and       Return and Reconciliation - is to be filed on or before 
                                            Reconciliation       the last day of the month following the end of the quar-
                                                                 ter or at the termination of business. 
                                                                  
                                                                 NOTE - ELECTRONIC FILING MANDATE: 
                                                                 Some employers will be required to file and pay Rhode 
                                                                 Island withholding tax by electronic means or be sub-
                                                                 ject to penalty. 
                                                                  
                                                                 If any of the statements below is true for the employer, 
                                                                 the employer must file and pay Rhode Island withhold-
                                                                 ing electronically or be penalized.  
                                                                  
                                                                 1)  The employer’s average Rhode Island withholding 
                                                                  for the previous calendar year is $200 or more per 
                                                                  month; 
                                                                  
                                                                 2)  The employer operates as a business whose  
                                                                  combined annual liability for the entity for all taxes 
                                                                  administered by the RI Division of Taxation is equal 
                                                                  to or exceeds $5,000; 
                                                                  
                                                                 3)  The employer operates as a business whose  
                                                                  annual gross income for the entity is over 
                                                                  $100,000. 
                                                                  
                                                                 If you have any questions, contact the Division’s Tax 
                                                                 Portal Team:  
                                                                  Email: Tax.Portal@tax.ri.gov 
                                                                  Phone: (401) 574-8484

* QUARTERLY RECONCILIATION                  RI-941               For the months of March, June, September and 
(see Section 9 of these instructions)       Employer’s Quarterly December, Form RI-941 is to be filed on or before the 
                                            Tax Return and       last day of the following month.
                                            Reconciliation

* ANNUAL RECONCILIATION                     RI-W3                To be filed with the Division of Taxation on or before 
(see Section 10 of these instructions)      Transmittal of Wage and  January 31st or at the termination of business. 
                                            Tax Statements        
                                                                 NOTE - ELECTRONIC FILING MANDATE: 
                                                                 Some employers will be required to file and pay Rhode 
                                                                 Island withholding tax by electronic means or be sub-
                                                                 ject to penalty. 
                                                                  
                                                                 If an employer is required to file and pay withholding 
                                                                 tax by electronic means (see statements above), the 
                                                                 employer is also required to file Form RI-W3 by elec-
                                                                 tronic means or be subject to penalty. 

*NOTE:  These forms will normally be mailed to each employer in advance of the required reporting date.  However, employers 
that are required to file electronically, employers that file electronically, and employers that use a payroll company will not receive 
any forms.  If forms are not received in due course, please write directly to the Rhode Island Division of Taxation - One Capitol 
Hill - Providence, Rhode Island 02908-5800. 

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                                         INSTRUCTIONS

1. INTRODUCTION:   
Rhode Island, like the Federal Government, has a pay-as-you-earn income tax system.  Under that system, employers are required 
to withhold a portion of their employees' wages and to periodically remit those withheld funds to the Division of Taxation.  On or 
before April 15th each employee computes his Rhode Island income tax liability of the prior year.  If the taxes withheld from his 
wages are less than his liability, he pays the balance to the Division; if greater, he is entitled to a refund from the state. 
 
2. REGISTRATION FOR WITHHOLDING PURPOSES:  
The Employer's Identification Number to be used for Rhode Island income tax purposes will be the identification number currently 
issued to an employer by the United States Internal Revenue Service.  
 
3. EMPLOYEES FROM WHOSE WAGES RHODE ISLAND TAXES MUST BE WITHHELD:   
A Rhode Island employer must withhold Rhode Island income tax from the wages of an employee if: 
 (1) The employee's wages are subject to federal income tax withholding, and 
 (2) Any part of the wages were for services performed in Rhode Island. 
 (3)   Even though the employee's wages are NOT subject to federal income tax withholding, the employer may withhold if the 
       employee so requests. 
  
Please note that Rhode Island employers are required to withhold Rhode Island income taxes from employees who are residents 
of other states, insofar as such employees receive compensation by reason of employment in Rhode Island. In addition, employers 
in other states may wish to withhold Rhode Island income taxes from wages of their Rhode Island employees as a convenience to 
those employees.  Information regarding such withholding should be requested from the Rhode Island Division of Taxation, One 
Capitol Hill, Providence, RI 02908-5800. 
 
4. COMPUTING THE AMOUNT OF RHODE ISLAND TAXES TO BE WITHHELD FROM AN EMPLOYEE:   
For the convenience of employers, the attached tables show the amount of Rhode Island taxes to be withheld from employees earn-
ing various amounts on a weekly, bi-weekly, semimonthly, monthly and daily or miscellaneous basis.  For those employers who find 
it more convenient to determine withholding by the percentage method, the tables on pages 9 and 10 of this booklet should be 
used. If supplemental wages, such as bonuses, commission, overtime pay and back pay are paid with regular wages, the income 
tax to be withheld must be determined as if the total were a single wage payment for the regular payroll period.  However, if the 
supplemental wages are paid separately, the employer may add the supplemental wages to the regular wages paid to the employee 
for the last preceding payroll period, determine the amount to be withheld as if the aggregate amount were a single payment, sub-
tract the tax withheld for the last preceding payroll period and withhold the remaining tax from the supplemental wage payment.  
 
5. EXEMPTION FORMS (FORM W-4):   
Effective January 1, 2020, employers must have employees complete Form RI W-4 showing the number of dependents or other 
personal exemptions claimed.  The employer can no longer rely on federal withholding exemption certificates (Federal Form W-4) 
in computing both the Federal withholding and the Rhode Island withholding for employees.  Employers must require employees 
complete Form RI W-4 in addition to Federal Form W-4.  Employees electing additional federal withholding may also elect additional 
Rhode Island withholding by adjusting Form RI W-4.  Form RI W-4, which the employer is required to keep on file, should be com-
pleted by the employee at the beginning of his employment or if he would like to adjust the current amount of Rhode Island taxes 
being withheld from his pay. Employers should also have employees complete Form RI W-4 if the employee does not already have 
one on file. 
 
6. REPORTING RHODE ISLAND TAX WITHHELD:   
Employers must report and remit to the Division of Taxation the Rhode Island income taxes they have withheld on the following 
basis: 
 
  WEEKLY     - If the employer withholds $600 or more for a calendar month from employees' wages, the employer must remit 
  such withheld taxes on a weekly basis.  The payment is due on the next banking day following the end of the week.  The pay-

                                                                                                (CONTINUED ON PAGE 6)

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                           INSTRUCTIONS

ment due date is generally a Monday unless Monday is a banking holiday or state holiday.  In the case of the payment due 
date falling on a banking holiday or state holiday, the payment due date moves to the Tuesday.   
 
See the Withholding Tax Payment Calendar near the end of this booklet for specific due dates. 
 
The term "weekly basis" means the week that begins on Sunday and ends on Saturday. Consecutive returns for each weekly 
period accounting for all tax withheld during the year must be filed.   
Payment MUST be made via electronic means.  Use tax type code “01102” when making an EFT Credit payment. 
 
If no tax was withheld during a particular weekly period, a return for such period is not required to be filed.  
 
Change from a weekly return to a less frequent basis will be permitted only at the beginning of a calendar year. 
 
MONTHLY - If the employer withholds $50 or more but less than $600 for any calendar month from employees' wages, the 
employer must report and remit such withheld taxes on a monthly basis. However, if the employer withholds $200 or more 
but less than $600 for any calendar month, the employer is required to report and remit such withheld taxes via electronic 
means on a monthly basis. [If withholding is $600 or more per calendar month, the employer must remit WEEKLY via 
electronic means.]  In addition, an employer that operates as a business whose combined annual liability for the entity for 
all taxes administered by the RI Division of Taxation is equal to or exceeds $5,000; or operated as a business whose annual 
gross income for the entity is over $100,000, is required to report and remit such withheld taxes via electronic means or be 
penalized. 
 
 Withholding of $200 or more but less than $600 for any calendar month from employees' wages: 
 Filing and payment of withholding taxes must be via electronic means.   
 Use tax type code “01103” when making an EFT Credit payment. 
  
 For non-quarter ending months, Form WTM (941M) must accompany the payment.  Both the return and payment are 
 due within 20 days after the close of the month.  Consecutive returns for each calendar month accounting for all tax with-
 held during the year must be filed by an employer required to report monthly.  If no tax was withheld during a particular 
 month, a return for such period is not required to be filed.  
  
 Returns for the months of March, June, September and December should be filed on or before the last day of the follow-
 ing month using Form RI-941. If no tax was withheld during a quarter-ending month, Form RI-941 must still be filed in 
 order to reconcile the months for the quarter.  
  
    See the Withholding Tax Payment Calendar near the end of this booklet for specific due dates. 
  
 Change from a monthly return to a less frequent filing basis will be permitted only at the beginning of a calendar year.  If 
 the amount reaches or exceeds $600 the employer must begin to file weekly in accordance with the instructions above. 
  
 Withholding of $50 or more but less than $200 for any calendar month from employees' wages: 
 Filing and payment of withholding taxes via electronic means is not required UNLESS the employer operates as 
 a business whose combined annual liability for the entity for all taxes administered by the RI Division of Taxation is equal 
 to or exceeds $5,000; or operated as a business whose annual gross income for the entity is over $100,000,  
 Use tax type code “01103” when making an EFT Credit payment. 
  
 For non-quarter ending months, Form WTM (941M) must accompany the payment.  Both the return and payment are 
 due within 20 days after the close of the month.  Consecutive returns for each calendar month accounting for all tax with-
 held during the year must be filed by an employer required to report monthly.  If no tax was withheld during a particular 
 month, a return for such period is not required to be filed.  
  
 Returns for the months of March, June, September and December should be filed on or before the last day of the follow-
 ing month using Form RI-941. If no tax was withheld during a quarter-ending month, Form RI-941 must still be filed in 

                                                                                              (CONTINUED ON PAGE 7)

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                                              INSTRUCTIONS

      order to reconcile the months for the quarter.  
     See the Withholding Tax Payment Calendar near the end of this booklet for specific due dates. 
       
      Change from a monthly return to a less frequent filing basis will be permitted only at the beginning of a calendar year.  If 
      the amount reaches or exceeds $600 the employer must begin to file weekly in accordance with the instructions above. 
  
 QUARTERLY - If the employer withholds less than $50 for any calendar month from employees' wages, the employer must 
 report and remit such withheld taxes on a quarterly basis. Form RI-941 must accompany the payment.  Both the return and 
 payment are due on or before the last day of the month following the close of the quarter. Consecutive returns for each cal-
 endar quarter accounting for all tax withheld during the year must be filed by an employer required to report quarterly. If no 
 tax was withheld during a particular quarter, a return for such period is still required to be filed in order to reconcile the quar-
 ter. 
  
 See the Withholding Tax Payment Calendar near the end of this booklet for specific due dates. 
  
 Filing and payment of withholding taxes via electronic means is not required UNLESS the employer operates as a busi-
 ness whose combined annual liability for the entity for all taxes administered by the RI Division of Taxation is equal to or 
 exceeds $5,000; or operates as a business whose annual gross income for the entity is over $100,000. 
 Use tax type code “01104” when making an EFT Credit payment. 
  
 Change from a quarterly return to a less frequent filing basis will be permitted only at the beginning of a calendar year.  If the 
 amount withheld reaches or exceeds $50 the employer must begin to file monthly or weekly as required by the instructions 
 above. 
  
7. ERRORS IN REPORTING WITHHOLDING:   
If an error has been made on a withholding return, the employer should make the necessary adjustment on a subsequent withhold-
ing return. 
 
8. WAGE AND TAX STATEMENT FOR EACH EMPLOYEE (FEDERAL OPTIONAL FORM W-2):   
Compliance with federal requirements as to furnishing W-2 forms to employees will satisfy state requirements.  Please be sure to 
use the six part optional federal form, or a form which has been approved by the Rhode Island Division of Taxation. 
 
9. QUARTERLY RECONCILIATION - FORM RI-941:   
On or before the last day of the month following the end of each quarter, or at the termination of business, employers must file a 
Rhode Island quarterly reconciliation return showing the reconciliation of income tax withheld with all individual wage and tax state-
ments.  The total income tax withheld as shown on the reconciliation return, should equal the total payments made to the Rhode 
Island Division of Taxation for the quarter.  
 
  This Quarterly Reconciliation Form RI-941 is the same form used by employers who file and pay withholding on a  
  quarterly basis.  These filers will only need to file one return - Form RI-941 - each quarter. 
 
10. RECONCILIATION OF ALL RETURNS - FORM RI W-3:   
On or before January 31 of each year, or at the termination of business, employers must file a Rhode Island reconciliation return 
showing the reconciliation of all weekly, monthly or quarterly returns of income tax withheld with all individual wage and tax state-
ments.  The total income tax withheld as shown on the reconciliation return, should equal the total payments made to the Rhode 
Island Division of Taxation for the year and should also equal the total amount of Rhode Island tax withheld on all Forms W-2 fur-
nished to employees. 
 
                                                                                                 (CONTINUED ON PAGE 8)

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                              INSTRUCTIONS

11. FORMS:   
Insofar as possible, forms (other than forms W-2 and W-4) necessary for compliance with the withholding provision of the Rhode 
Island Income Tax Law will be automatically mailed to employers prior to due dates.  However, employers that are required to file 
via electronic means, that file electronically and that use a payroll company will not receive any forms.  If you should be mailed 
forms, but fail to receive them, please contact the Rhode Island Division of Taxation - One Capitol Hill - Providence, RI 02908-5800.  
You may also email Tax.Forms@tax.ri.gov or call (401) 574-8970.  The Rhode Island Division of Taxation does not supply W-2 
forms.  These forms should be obtained from the U.S. Internal Revenue Service.  Form RI W-4 can be found at the end of this book-
let. 
 
12. SUPPLEMENTAL WAGES:  
Supplemental wages are compensation paid in addition to an employee’s regular wages.  They include, but are not limited to, 
bonuses, commissions, overtime pay, payments for accumulated sick leave, severance pay, awards, prizes, back pay and retroac-
tive pay increases for current employees, and payments for nondeductible moving expenses.  Other payments subject to the sup-
plemental wage rules include taxable fringe benefits and expense allowances paid under a nonaccountable plan.  How you withhold 
on supplemental payments depends on whether the supplemental payment is identified as a separate payment from regular wages 
(see part 4 for details).  The Supplemental withholding rate is 5.99%. 
 
13. CONVENIENCE WITHHOLDING:  
An employer may withhold Rhode Island personal income tax at the request of the employee even though the employee’s wages 
are not subject to Federal income tax withholding.  Additionally, employers in other states may wish to withhold Rhode Island 
income taxes from wages of their Rhode Island employees as a convenience to these employees.  Additional information regarding 
convenience withholding may be requested from the Division. 
 
14. INFORMATION:   
Should specific questions arise which are not covered by these instructions, call: (401) 574-8829, write to:  
Rhode Island Division of Taxation - One Capitol Hill - Providence, RI 02908-5800, or contact Tax.Assist@tax.ri.gov . 
 
                                                                       Updated as of 10/18/2024
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                          STATE  OF RHODE ISLAND

                          INCOME TAX WITHHOLDING
                          PERCENTAGE METHOD
                          FOR THE PERIOD BEGINNING ON OR AFTER 
                          JANUARY 1, 2025

Employers, in computing the amount of income tax to be withheld from a payment of wages to an 
employee, must make a percentage computation based upon the following withholding exemption 
amounts and appropriate rate table.

WITHHOLDING TAX EXEMPTION AMOUNTS

                          Amount of one                                                         Amount of one 
Payroll Period                   withholding                                                    withholding 
                                 exemption     HOWEVER, IF:                                     exemption
Weekly……………………………$       19.23                 Weekly wages are more than………   $       5,447.12 ……   $0.00
Biweekly………………………… $       38.46               Biweekly wages are more than………$     10,894.23   ……   $0.00
Semimonthly…………………… $       41.67              Semimonthly wages are more than…$     11,802.08  ……   $0.00
Monthly……………………………$       83.33                Monthly wages are more than………  $     23,604.17  ……   $0.00
Quarterly………………………… $     250.00               Quarterly wages are more than…… $     70,812.50  ……   $0.00
Semiannually…………………… $     500.00              Semiannual wages are more than… $   141,625.00   ……   $0.00
Annually………………………… $  1,000.00                 Annual wages are more than………   $   283,250.00   ……   $0.00
Daily or Miscellaneous………… $         3.85      Daily wages are more than…………   $       1,089.42 ……   $0.00

The steps in computing the income tax to be withheld are as follows:
(1.) Multiply the amount of one withholding exemption (see table above) by the 
number of exemptions and allowances claimed by the employee;
(2.) Subtract the amount from the employee's wages;
(3.) Determine the amount to be withheld from the appropriate rate table on the following pages.

EXAMPLE

An unmarried employee has a weekly payroll period, for which he is paid $2,195.00, and has in effect Form RI W-4 
claiming one (1) exemption.  His employer computes the income tax to be withheld as follows:

(1.) Total wage payment                                                                     $        2,195.00
(2.) Amount of one (1) exemption                                    $           19.23
(3.) Number of exemptions claimed on Form RI W-4                                       1
(4.) Line 2 multiplied by line 3                                                            $             19.23
(5.) Amount subject to withholding    (line 1 less line 4 )                                 $        2,175.77
(6.) Tax to be withheld
       (6a.) Tax on                  $    1,537.00 @ 3.75%          $           57.64
       (6b.) Tax on remainder:  $       638.77     @ 4.75%          $           30.34
(7.) Total to be withheld                                                                   $             87.98

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     2025 RI WITHHOLDING TABLES

TABLES FOR PERCENTAGE METHOD OF WITHHOLDING FOR WAGES PAID ON OR AFTER JANUARY 1, 2025
                                       TABLES ARE FOR ALL FILING STATUS TYPES

TABLE 1 - WEEKLY PAYROLL PERIOD                           TABLE 5 - QUARTERLY PAYROLL PERIOD
FOR ALL FILING STATUS TYPES                               FOR ALL FILING STATUS TYPES
IF THE AMOUNT OF WAGES THE AMOUNT OF INCOME TAX           IF THE AMOUNT OF WAGES IS  THE AMOUNT OF INCOME TAX 
       IS              WITHHELD SHALL BE                                             WITHHELD SHALL BE

          BUT NOT                               OF EXCESS               BUT NOT                               OF EXCESS
OVER      OVER                                  OVER      OVER          OVER                                  OVER
$ 0       $ 1,537      $ 0.00     PLUS 3.75%    $ 0              $ 0    $ 19,975     $ 0.00   PLUS 3.75%          $ 0
1,537     3,493             57.64 PLUS 4.75%    1,537            19,975 45,413       749.06   PLUS 4.75%      19,975
3,493     ………          150.55     PLUS 5.99%    3,493            45,413 ………          1,957.37 PLUS 5.99%      45,413

TABLE 2 - BIWEEKLY PAYROLL PERIOD                         TABLE 6 - SEMIANNUAL PAYROLL PERIOD
FOR ALL FILING STATUS TYPES                               FOR ALL FILING STATUS TYPES
IF THE AMOUNT OF WAGES THE AMOUNT OF INCOME TAX           IF THE AMOUNT OF WAGES IS  THE AMOUNT OF INCOME TAX 
       IS              WITHHELD SHALL BE                                             WITHHELD SHALL BE

          BUT NOT                               OF EXCESS               BUT NOT                               OF EXCESS
OVER      OVER                                  OVER      OVER          OVER                                  OVER
$ 0       $ 3,073      $ 0.00     PLUS 3.75%    $ 0              $ 0    $ 39,950     $ 0.00   PLUS 3.75%          $ 0
 3,073    6,987        115.24     PLUS 4.75%    3,073            39,950 90,825       1,498.13 PLUS 4.75%      39,950
 6,987    ………          301.16     PLUS 5.99%    6,987            90,825 ………          3,914.69 PLUS 5.99%      90,825

TABLE 3 - SEMIMONTHLY PAYROLL PERIOD                      TABLE 7 - ANNUAL PAYROLL PERIOD
FOR ALL FILING STATUS TYPES                               FOR ALL FILING STATUS TYPES
IF THE AMOUNT OF WAGES THE AMOUNT OF INCOME TAX           IF THE AMOUNT OF WAGES IS  THE AMOUNT OF INCOME TAX 
       IS              WITHHELD SHALL BE                                             WITHHELD SHALL BE

          BUT NOT                               OF EXCESS               BUT NOT                               OF EXCESS
OVER      OVER                                  OVER      OVER          OVER                                  OVER
$ 0       $ 3,329      $ 0.00     PLUS 3.75%    $ 0              $ 0    $ 79,900     $ 0.00   PLUS 3.75%          $ 0
3,329     7,569        124.84     PLUS 4.75%    3,329            79,900 181,650      2,996.25 PLUS 4.75%      79,900
7,569     ………          326.24     PLUS 5.99%    7,569     181,650       ………          7,829.38 PLUS 5.99%      181,650

TABLE 4 - MONTHLY PAYROLL PERIOD                          TABLE 8 - DAILY OR MISC PAYROLL PERIOD
FOR ALL FILING STATUS TYPES                               FOR ALL FILING STATUS TYPES
IF THE AMOUNT OF WAGES THE AMOUNT OF INCOME TAX           IF THE AMOUNT OF WAGES IS  THE AMOUNT OF INCOME TAX 
       IS              WITHHELD SHALL BE                                             WITHHELD SHALL BE

          BUT NOT                               OF EXCESS               BUT NOT                               OF EXCESS
OVER      OVER                                  OVER      OVER          OVER                                  OVER
$ 0       $ 6,658      $ 0.00     PLUS 3.75%    $ 0              $ 0    $307.31      $ 0.00   PLUS 3.75%          $ 0
6,658     15,138       249.68     PLUS 4.75%    6,658            307.31 698.65       11.52    PLUS 4.75%      307.31
15,138    ………          652.48     PLUS 5.99%    15,138           698.65 ………          30.11    PLUS 5.99%      698.65

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                                         WEEKLY Payroll Period
                                         ( FOR WAGES PAID ON OR AFTER January 1, 2025)
If the wages are-                        And the number of withholding allowances claimed is- 
At least But less than 012345678910
                                               The amount of income tax to be withheld is-
0100.19                      0.00  0.00  0.00  0.00   0.00                            0.00  0.00  0.00  0.00  0.00
10                20   0.56  0.00  0.00  0.00  0.00   0.00                            0.00  0.00  0.00  0.00  0.00
20                30   0.94  0.22  0.00  0.00  0.00   0.00                            0.00  0.00  0.00  0.00  0.00
30                40   1.31  0.59  0.00  0.00  0.00   0.00                            0.00  0.00  0.00  0.00  0.00
40                50   1.69  0.97  0.25  0.00  0.00   0.00                            0.00  0.00  0.00  0.00  0.00
50                60   2.06  1.34  0.62  0.00  0.00   0.00                            0.00  0.00  0.00  0.00  0.00
60                70   2.44  1.72  1.00  0.27  0.00   0.00                            0.00  0.00  0.00  0.00  0.00
70                80   2.81  2.09  1.37  0.65  0.00   0.00                            0.00  0.00  0.00  0.00  0.00
80                90   3.19  2.47  1.75  1.02  0.30   0.00                            0.00  0.00  0.00  0.00  0.00
90                100  3.56  2.84  2.12  1.40  0.68   0.00                            0.00  0.00  0.00  0.00  0.00
100               110  3.94  3.22  2.50  1.77  1.05   0.33                            0.00  0.00  0.00  0.00  0.00
110               120  4.31  3.59  2.87  2.15  1.43   0.71                            0.00  0.00  0.00  0.00  0.00
120               130  4.69  3.97  3.25  2.52  1.80   1.08                            0.36  0.00  0.00  0.00  0.00
130               140  5.06  4.34  3.62  2.90  2.18   1.46                            0.74  0.01  0.00  0.00  0.00
140               150  5.44  4.72  4.00  3.27  2.55   1.83                            1.11  0.39  0.00  0.00  0.00
150               160  5.81  5.09  4.37  3.65  2.93   2.21                            1.49  0.76  0.04  0.00  0.00
160               170  6.19  5.47  4.75  4.02  3.30   2.58                            1.86  1.14  0.42  0.00  0.00
170               180  6.56  5.84  5.12  4.40  3.68   2.96                            2.24  1.51  0.79  0.07  0.00
180               190  6.94  6.22  5.50  4.77  4.05   3.33                            2.61  1.89  1.17  0.45  0.00
190               200  7.31  6.59  5.87  5.15  4.43   3.71                            2.99  2.26  1.54  0.82  0.10
200               210  7.69  6.97  6.25  5.52  4.80   4.08                            3.36  2.64  1.92  1.20  0.48
210               220  8.06  7.34  6.62  5.90  5.18   4.46                            3.74  3.01  2.29  1.57  0.85
220               230  8.44  7.72  7.00  6.27  5.55   4.83                            4.11  3.39  2.67  1.95  1.23
230               240  8.81  8.09  7.37  6.65  5.93   5.21                            4.49  3.76  3.04  2.32  1.60
240               250  9.19  8.47  7.75  7.02  6.30   5.58                            4.86  4.14  3.42  2.70  1.98
250               260  9.56  8.84  8.12  7.40  6.68   5.96                            5.24  4.51  3.79  3.07  2.35
260               270  9.94  9.22  8.50  7.77  7.05   6.33                            5.61  4.89  4.17  3.45  2.73
270               280  10.31 9.59  8.87  8.15  7.43   6.71                            5.99  5.26  4.54  3.82  3.10
280               290  10.69 9.97  9.25  8.52  7.80   7.08                            6.36  5.64  4.92  4.20  3.48
290               300  11.06 10.34 9.62  8.90  8.18   7.46                            6.74  6.01  5.29  4.57  3.85
300               310  11.44 10.72 10.00 9.27  8.55   7.83                            7.11  6.39  5.67  4.95  4.23
310               320  11.81 11.09 10.37 9.65  8.93   8.21                            7.49  6.76  6.04  5.32  4.60
320               330  12.19 11.47 10.75 10.02 9.30   8.58                            7.86  7.14  6.42  5.70  4.98
330               340  12.56 11.84 11.12 10.40 9.68   8.96                            8.24  7.51  6.79  6.07  5.35
340               350  12.94 12.22 11.50 10.77 10.05  9.33                            8.61  7.89  7.17  6.45  5.73
350               360  13.31 12.59 11.87 11.15 10.43  9.71                            8.99  8.26  7.54  6.82  6.10
360               370  13.69 12.97 12.25 11.52 10.80  10.08                           9.36  8.64  7.92  7.20  6.48
370               380  14.06 13.34 12.62 11.90 11.18  10.46                           9.74  9.01  8.29  7.57  6.85
380               390  14.44 13.72 13.00 12.27 11.55  10.83                           10.11 9.39  8.67  7.95  7.23
390               400  14.81 14.09 13.37 12.65 11.93  11.21                           10.49 9.76  9.04  8.32  7.60
400               410  15.19 14.47 13.75 13.02 12.30  11.58                           10.86 10.14 9.42  8.70  7.98
410               420  15.56 14.84 14.12 13.40 12.68  11.96                           11.24 10.51 9.79  9.07  8.35
420               430  15.94 15.22 14.50 13.77 13.05  12.33                           11.61 10.89 10.17 9.45  8.73
430               440  16.31 15.59 14.87 14.15 13.43  12.71                           11.99 11.26 10.54 9.82  9.10
440               450  16.69 15.97 15.25 14.52 13.80  13.08                           12.36 11.64 10.92 10.20 9.48
450               460  17.06 16.34 15.62 14.90 14.18  13.46                           12.74 12.01 11.29 10.57 9.85
460               470  17.44 16.72 16.00 15.27 14.55  13.83                           13.11 12.39 11.67 10.95 10.23
470               480  17.81 17.09 16.37 15.65 14.93  14.21                           13.49 12.76 12.04 11.32 10.60
480               490  18.19 17.47 16.75 16.02 15.30  14.58                           13.86 13.14 12.42 11.70 10.98
490               500  18.56 17.84 17.12 16.40 15.68  14.96                           14.24 13.51 12.79 12.07 11.35
500               510  18.94 18.22 17.50 16.77 16.05  15.33                           14.61 13.89 13.17 12.45 11.73
510               520  19.31 18.59 17.87 17.15 16.43  15.71                           14.99 14.26 13.54 12.82 12.10
520               530  19.69 18.97 18.25 17.52 16.80  16.08                           15.36 14.64 13.92 13.20 12.48
530               540  20.06 19.34 18.62 17.90 17.18  16.46                           15.74 15.01 14.29 13.57 12.85
540               550  20.44 19.72 19.00 18.27 17.55  16.83                           16.11 15.39 14.67 13.95 13.23
550               560  20.81 20.09 19.37 18.65 17.93  17.21                           16.49 15.76 15.04 14.32 13.60
560               570  21.19 20.47 19.75 19.02 18.30  17.58                           16.86 16.14 15.42 14.70 13.98
570               580  21.56 20.84 20.12 19.40 18.68  17.96                           17.24 16.51 15.79 15.07 14.35
580               590  21.94 21.22 20.50 19.77 19.05  18.33                           17.61 16.89 16.17 15.45 14.73
590               600  22.31 21.59 20.87 20.15 19.43  18.71                           17.99 17.26 16.54 15.82 15.10
(continued on page 12)
                                               Page 11



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                                            WEEKLY Payroll Period
                                            ( FOR WAGES PAID ON OR AFTER January 1, 2025)
If the wages are-                           And the number of withholding allowances claimed is- 
At least But less than 012345678910The amount of income tax to be withheld is-
600               610  22.69 21.97    21.25 20.52 19.80  19.08                           18.36 17.64 16.92 16.20 15.48
610               620  23.06 22.34    21.62 20.90 20.18  19.46                           18.74 18.01 17.29 16.57 15.85
620               630  23.44 22.72    22.00 21.27 20.55  19.83                           19.11 18.39 17.67 16.95 16.23
630               640  23.81 23.09    22.37 21.65 20.93  20.21                           19.49 18.76 18.04 17.32 16.60
640               650  24.19 23.47    22.75 22.02 21.30  20.58                           19.86 19.14 18.42 17.70 16.98
650               660  24.56 23.84    23.12 22.40 21.68  20.96                           20.24 19.51 18.79 18.07 17.35
660               670  24.94 24.22    23.50 22.77 22.05  21.33                           20.61 19.89 19.17 18.45 17.73
670               680  25.31 24.59    23.87 23.15 22.43  21.71                           20.99 20.26 19.54 18.82 18.10
680               690  25.69 24.97    24.25 23.52 22.80  22.08                           21.36 20.64 19.92 19.20 18.48
690               700  26.06 25.34    24.62 23.90 23.18  22.46                           21.74 21.01 20.29 19.57 18.85
700               710  26.44 25.72    25.00 24.27 23.55  22.83                           22.11 21.39 20.67 19.95 19.23
710               720  26.81 26.09    25.37 24.65 23.93  23.21                           22.49 21.76 21.04 20.32 19.60
720               730  27.19 26.47    25.75 25.02 24.30  23.58                           22.86 22.14 21.42 20.70 19.98
730               740  27.56 26.84    26.12 25.40 24.68  23.96                           23.24 22.51 21.79 21.07 20.35
740               750  27.94 27.22    26.50 25.77 25.05  24.33                           23.61 22.89 22.17 21.45 20.73
750               760  28.31 27.59    26.87 26.15 25.43  24.71                           23.99 23.26 22.54 21.82 21.10
760               770  28.69 27.97    27.25 26.52 25.80  25.08                           24.36 23.64 22.92 22.20 21.48
770               780  29.06 28.34    27.62 26.90 26.18  25.46                           24.74 24.01 23.29 22.57 21.85
780               790  29.44 28.72    28.00 27.27 26.55  25.83                           25.11 24.39 23.67 22.95 22.23
790               800  29.81 29.09    28.37 27.65 26.93  26.21                           25.49 24.76 24.04 23.32 22.60
800               810  30.19 29.47    28.75 28.02 27.30  26.58                           25.86 25.14 24.42 23.70 22.98
810               820  30.56 29.84    29.12 28.40 27.68  26.96                           26.24 25.51 24.79 24.07 23.35
820               830  30.94 30.22    29.50 28.77 28.05  27.33                           26.61 25.89 25.17 24.45 23.73
830               840  31.31 30.59    29.87 29.15 28.43  27.71                           26.99 26.26 25.54 24.82 24.10
840               850  31.69 30.97    30.25 29.52 28.80  28.08                           27.36 26.64 25.92 25.20 24.48
850               860  32.06 31.34    30.62 29.90 29.18  28.46                           27.74 27.01 26.29 25.57 24.85
860               870  32.44 31.72    31.00 30.27 29.55  28.83                           28.11 27.39 26.67 25.95 25.23
870               880  32.81 32.09    31.37 30.65 29.93  29.21                           28.49 27.76 27.04 26.32 25.60
880               890  33.19 32.47    31.75 31.02 30.30  29.58                           28.86 28.14 27.42 26.70 25.98
890               900  33.56 32.84    32.12 31.40 30.68  29.96                           29.24 28.51 27.79 27.07 26.35
900               910  33.94 33.22    32.50 31.77 31.05  30.33                           29.61 28.89 28.17 27.45 26.73
910               920  34.31 33.59    32.87 32.15 31.43  30.71                           29.99 29.26 28.54 27.82 27.10
920               930  34.69 33.97    33.25 32.52 31.80  31.08                           30.36 29.64 28.92 28.20 27.48
930               940  35.06 34.34    33.62 32.90 32.18  31.46                           30.74 30.01 29.29 28.57 27.85
940               950  35.44 34.72    34.00 33.27 32.55  31.83                           31.11 30.39 29.67 28.95 28.23
950               960  35.81 35.09    34.37 33.65 32.93  32.21                           31.49 30.76 30.04 29.32 28.60
960               970  36.19 35.47    34.75 34.02 33.30  32.58                           31.86 31.14 30.42 29.70 28.98
970               980  36.56 35.84    35.12 34.40 33.68  32.96                           32.24 31.51 30.79 30.07 29.35
980               990  36.94 36.22    35.50 34.77 34.05  33.33                           32.61 31.89 31.17 30.45 29.73
990      1,000         37.31 36.59    35.87 35.15 34.43  33.71                           32.99 32.26 31.54 30.82 30.10
1,000    1,010         37.69 36.97    36.25 35.52 34.80  34.08                           33.36 32.64 31.92 31.20 30.48
1,010    1,020         38.06 37.34    36.62 35.90 35.18  34.46                           33.74 33.01 32.29 31.57 30.85
1,020    1,030         38.44 37.72    37.00 36.27 35.55  34.83                           34.11 33.39 32.67 31.95 31.23
1,030    1,040         38.81 38.09    37.37 36.65 35.93  35.21                           34.49 33.76 33.04 32.32 31.60
1,040    1,050         39.19 38.47    37.75 37.02 36.30  35.58                           34.86 34.14 33.42 32.70 31.98
1,050    1,060         39.56 38.84    38.12 37.40 36.68  35.96                           35.24 34.51 33.79 33.07 32.35
1,060    1,070         39.94 39.22    38.50 37.77 37.05  36.33                           35.61 34.89 34.17 33.45 32.73
1,070    1,080         40.31 39.59    38.87 38.15 37.43  36.71                           35.99 35.26 34.54 33.82 33.10
1,080    1,090         40.69 39.97    39.25 38.52 37.80  37.08                           36.36 35.64 34.92 34.20 33.48
1,090    1,100         41.06 40.34    39.62 38.90 38.18  37.46                           36.74 36.01 35.29 34.57 33.85
1,100    1,110         41.44 40.72    40.00 39.27 38.55  37.83                           37.11 36.39 35.67 34.95 34.23
1,110    1,120         41.81 41.09    40.37 39.65 38.93  38.21                           37.49 36.76 36.04 35.32 34.60
1,120    1,130         42.19 41.47    40.75 40.02 39.30  38.58                           37.86 37.14 36.42 35.70 34.98
1,130    1,140         42.56 41.84    41.12 40.40 39.68  38.96                           38.24 37.51 36.79 36.07 35.35
1,140    1,150         42.94 42.22    41.50 40.77 40.05  39.33                           38.61 37.89 37.17 36.45 35.73
1,150    1,160         43.31 42.59    41.87 41.15 40.43  39.71                           38.99 38.26 37.54 36.82 36.10
1,160    1,170         43.69 42.97    42.25 41.52 40.80  40.08                           39.36 38.64 37.92 37.20 36.48
1,170    1,180         44.06 43.34    42.62 41.90 41.18  40.46                           39.74 39.01 38.29 37.57 36.85
1,180    1,190         44.44 43.72    43.00 42.27 41.55  40.83                           40.11 39.39 38.67 37.95 37.23
1,190    1,200         44.81 44.09    43.37 42.65 41.93  41.21                           40.49 39.76 39.04 38.32 37.60
$1,200 and over use Table 1 on page 10
                                                  Page 12



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                                         BIWEEKLY Payroll Period
                                         ( FOR WAGES PAID ON OR AFTER January 1, 2025)
If the wages are-                        And the number of withholding allowances claimed is- 
At least But less than 012345678910
                                               The amount of income tax to be withheld is-
0200.38                      0.00  0.00  0.00  0.00   0.00                            0.00  0.00  0.00  0.00  0.00
20                40   1.13  0.00  0.00  0.00  0.00   0.00                            0.00  0.00  0.00  0.00  0.00
40                60   1.88  0.43  0.00  0.00  0.00   0.00                            0.00  0.00  0.00  0.00  0.00
60                80   2.63  1.18  0.00  0.00  0.00   0.00                            0.00  0.00  0.00  0.00  0.00
80                100  3.38  1.93  0.49  0.00  0.00   0.00                            0.00  0.00  0.00  0.00  0.00
100               120  4.13  2.68  1.24  0.00  0.00   0.00                            0.00  0.00  0.00  0.00  0.00
120               140  4.88  3.43  1.99  0.55  0.00   0.00                            0.00  0.00  0.00  0.00  0.00
140               160  5.63  4.18  2.74  1.30  0.00   0.00                            0.00  0.00  0.00  0.00  0.00
160               180  6.38  4.93  3.49  2.05  0.61   0.00                            0.00  0.00  0.00  0.00  0.00
180               200  7.13  5.68  4.24  2.80  1.36   0.00                            0.00  0.00  0.00  0.00  0.00
200               220  7.88  6.43  4.99  3.55  2.11   0.66                            0.00  0.00  0.00  0.00  0.00
220               240  8.63  7.18  5.74  4.30  2.86   1.41                            0.00  0.00  0.00  0.00  0.00
240               260  9.38  7.93  6.49  5.05  3.61   2.16                            0.72  0.00  0.00  0.00  0.00
260               280  10.13 8.68  7.24  5.80  4.36   2.91                            1.47  0.03  0.00  0.00  0.00
280               300  10.88 9.43  7.99  6.55  5.11   3.66                            2.22  0.78  0.00  0.00  0.00
300               320  11.63 10.18 8.74  7.30  5.86   4.41                            2.97  1.53  0.09  0.00  0.00
320               340  12.38 10.93 9.49  8.05  6.61   5.16                            3.72  2.28  0.84  0.00  0.00
340               360  13.13 11.68 10.24 8.80  7.36   5.91                            4.47  3.03  1.59  0.14  0.00
360               380  13.88 12.43 10.99 9.55  8.11   6.66                            5.22  3.78  2.34  0.89  0.00
380               400  14.63 13.18 11.74 10.30 8.86   7.41                            5.97  4.53  3.09  1.64  0.20
400               420  15.38 13.93 12.49 11.05 9.61   8.16                            6.72  5.28  3.84  2.39  0.95
420               440  16.13 14.68 13.24 11.80 10.36  8.91                            7.47  6.03  4.59  3.14  1.70
440               460  16.88 15.43 13.99 12.55 11.11  9.66                            8.22  6.78  5.34  3.89  2.45
460               480  17.63 16.18 14.74 13.30 11.86  10.41                           8.97  7.53  6.09  4.64  3.20
480               500  18.38 16.93 15.49 14.05 12.61  11.16                           9.72  8.28  6.84  5.39  3.95
500               520  19.13 17.68 16.24 14.80 13.36  11.91                           10.47 9.03  7.59  6.14  4.70
520               540  19.88 18.43 16.99 15.55 14.11  12.66                           11.22 9.78  8.34  6.89  5.45
540               560  20.63 19.18 17.74 16.30 14.86  13.41                           11.97 10.53 9.09  7.64  6.20
560               580  21.38 19.93 18.49 17.05 15.61  14.16                           12.72 11.28 9.84  8.39  6.95
580               600  22.13 20.68 19.24 17.80 16.36  14.91                           13.47 12.03 10.59 9.14  7.70
600               620  22.88 21.43 19.99 18.55 17.11  15.66                           14.22 12.78 11.34 9.89  8.45
620               640  23.63 22.18 20.74 19.30 17.86  16.41                           14.97 13.53 12.09 10.64 9.20
640               660  24.38 22.93 21.49 20.05 18.61  17.16                           15.72 14.28 12.84 11.39 9.95
660               680  25.13 23.68 22.24 20.80 19.36  17.91                           16.47 15.03 13.59 12.14 10.70
680               700  25.88 24.43 22.99 21.55 20.11  18.66                           17.22 15.78 14.34 12.89 11.45
700               720  26.63 25.18 23.74 22.30 20.86  19.41                           17.97 16.53 15.09 13.64 12.20
720               740  27.38 25.93 24.49 23.05 21.61  20.16                           18.72 17.28 15.84 14.39 12.95
740               760  28.13 26.68 25.24 23.80 22.36  20.91                           19.47 18.03 16.59 15.14 13.70
760               780  28.88 27.43 25.99 24.55 23.11  21.66                           20.22 18.78 17.34 15.89 14.45
780               800  29.63 28.18 26.74 25.30 23.86  22.41                           20.97 19.53 18.09 16.64 15.20
800               820  30.38 28.93 27.49 26.05 24.61  23.16                           21.72 20.28 18.84 17.39 15.95
820               840  31.13 29.68 28.24 26.80 25.36  23.91                           22.47 21.03 19.59 18.14 16.70
840               860  31.88 30.43 28.99 27.55 26.11  24.66                           23.22 21.78 20.34 18.89 17.45
860               880  32.63 31.18 29.74 28.30 26.86  25.41                           23.97 22.53 21.09 19.64 18.20
880               900  33.38 31.93 30.49 29.05 27.61  26.16                           24.72 23.28 21.84 20.39 18.95
900               920  34.13 32.68 31.24 29.80 28.36  26.91                           25.47 24.03 22.59 21.14 19.70
920               940  34.88 33.43 31.99 30.55 29.11  27.66                           26.22 24.78 23.34 21.89 20.45
940               960  35.63 34.18 32.74 31.30 29.86  28.41                           26.97 25.53 24.09 22.64 21.20
960               980  36.38 34.93 33.49 32.05 30.61  29.16                           27.72 26.28 24.84 23.39 21.95
980      1,000         37.13 35.68 34.24 32.80 31.36  29.91                           28.47 27.03 25.59 24.14 22.70
1,000    1,020         37.88 36.43 34.99 33.55 32.11  30.66                           29.22 27.78 26.34 24.89 23.45
1,020    1,040         38.63 37.18 35.74 34.30 32.86  31.41                           29.97 28.53 27.09 25.64 24.20
1,040    1,060         39.38 37.93 36.49 35.05 33.61  32.16                           30.72 29.28 27.84 26.39 24.95
1,060    1,080         40.13 38.68 37.24 35.80 34.36  32.91                           31.47 30.03 28.59 27.14 25.70
1,080    1,100         40.88 39.43 37.99 36.55 35.11  33.66                           32.22 30.78 29.34 27.89 26.45
1,100    1,120         41.63 40.18 38.74 37.30 35.86  34.41                           32.97 31.53 30.09 28.64 27.20
1,120    1,140         42.38 40.93 39.49 38.05 36.61  35.16                           33.72 32.28 30.84 29.39 27.95
1,140    1,160         43.13 41.68 40.24 38.80 37.36  35.91                           34.47 33.03 31.59 30.14 28.70
1,160    1,180         43.88 42.43 40.99 39.55 38.11  36.66                           35.22 33.78 32.34 30.89 29.45
1,180    1,200         44.63 43.18 41.74 40.30 38.86  37.41                           35.97 34.53 33.09 31.64 30.20
(continued on page 14)
                                               Page 13



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                                            BIWEEKLY Payroll Period
                                            ( FOR WAGES PAID ON OR AFTER January 1, 2025)
If the wages are-                           And the number of withholding allowances claimed is- 
At least But less than 012345678910
                                                  The amount of income tax to be withheld is-
1,200    1,220         45.38 43.93    42.49 41.05 39.61  38.16                           36.72 35.28 33.84 32.39 30.95
1,220    1,240         46.13 44.68    43.24 41.80 40.36  38.91                           37.47 36.03 34.59 33.14 31.70
1,240    1,260         46.88 45.43    43.99 42.55 41.11  39.66                           38.22 36.78 35.34 33.89 32.45
1,260    1,280         47.63 46.18    44.74 43.30 41.86  40.41                           38.97 37.53 36.09 34.64 33.20
1,280    1,300         48.38 46.93    45.49 44.05 42.61  41.16                           39.72 38.28 36.84 35.39 33.95
1,300    1,320         49.13 47.68    46.24 44.80 43.36  41.91                           40.47 39.03 37.59 36.14 34.70
1,320    1,340         49.88 48.43    46.99 45.55 44.11  42.66                           41.22 39.78 38.34 36.89 35.45
1,340    1,360         50.63 49.18    47.74 46.30 44.86  43.41                           41.97 40.53 39.09 37.64 36.20
1,360    1,380         51.38 49.93    48.49 47.05 45.61  44.16                           42.72 41.28 39.84 38.39 36.95
1,380    1,400         52.13 50.68    49.24 47.80 46.36  44.91                           43.47 42.03 40.59 39.14 37.70
1,400    1,420         52.88 51.43    49.99 48.55 47.11  45.66                           44.22 42.78 41.34 39.89 38.45
1,420    1,440         53.63 52.18    50.74 49.30 47.86  46.41                           44.97 43.53 42.09 40.64 39.20
1,440    1,460         54.38 52.93    51.49 50.05 48.61  47.16                           45.72 44.28 42.84 41.39 39.95
1,460    1,480         55.13 53.68    52.24 50.80 49.36  47.91                           46.47 45.03 43.59 42.14 40.70
1,480    1,500         55.88 54.43    52.99 51.55 50.11  48.66                           47.22 45.78 44.34 42.89 41.45
1,500    1,520         56.63 55.18    53.74 52.30 50.86  49.41                           47.97 46.53 45.09 43.64 42.20
1,520    1,540         57.38 55.93    54.49 53.05 51.61  50.16                           48.72 47.28 45.84 44.39 42.95
1,540    1,560         58.13 56.68    55.24 53.80 52.36  50.91                           49.47 48.03 46.59 45.14 43.70
1,560    1,580         58.88 57.43    55.99 54.55 53.11  51.66                           50.22 48.78 47.34 45.89 44.45
1,580    1,600         59.63 58.18    56.74 55.30 53.86  52.41                           50.97 49.53 48.09 46.64 45.20
1,600    1,620         60.38 58.93    57.49 56.05 54.61  53.16                           51.72 50.28 48.84 47.39 45.95
1,620    1,640         61.13 59.68    58.24 56.80 55.36  53.91                           52.47 51.03 49.59 48.14 46.70
1,640    1,660         61.88 60.43    58.99 57.55 56.11  54.66                           53.22 51.78 50.34 48.89 47.45
1,660    1,680         62.63 61.18    59.74 58.30 56.86  55.41                           53.97 52.53 51.09 49.64 48.20
1,680    1,700         63.38 61.93    60.49 59.05 57.61  56.16                           54.72 53.28 51.84 50.39 48.95
1,700    1,720         64.13 62.68    61.24 59.80 58.36  56.91                           55.47 54.03 52.59 51.14 49.70
1,720    1,740         64.88 63.43    61.99 60.55 59.11  57.66                           56.22 54.78 53.34 51.89 50.45
1,740    1,760         65.63 64.18    62.74 61.30 59.86  58.41                           56.97 55.53 54.09 52.64 51.20
1,760    1,780         66.38 64.93    63.49 62.05 60.61  59.16                           57.72 56.28 54.84 53.39 51.95
1,780    1,800         67.13 65.68    64.24 62.80 61.36  59.91                           58.47 57.03 55.59 54.14 52.70
1,800    1,820         67.88 66.43    64.99 63.55 62.11  60.66                           59.22 57.78 56.34 54.89 53.45
1,820    1,840         68.63 67.18    65.74 64.30 62.86  61.41                           59.97 58.53 57.09 55.64 54.20
1,840    1,860         69.38 67.93    66.49 65.05 63.61  62.16                           60.72 59.28 57.84 56.39 54.95
1,860    1,880         70.13 68.68    67.24 65.80 64.36  62.91                           61.47 60.03 58.59 57.14 55.70
1,880    1,900         70.88 69.43    67.99 66.55 65.11  63.66                           62.22 60.78 59.34 57.89 56.45
1,900    1,920         71.63 70.18    68.74 67.30 65.86  64.41                           62.97 61.53 60.09 58.64 57.20
1,920    1,940         72.38 70.93    69.49 68.05 66.61  65.16                           63.72 62.28 60.84 59.39 57.95
1,940    1,960         73.13 71.68    70.24 68.80 67.36  65.91                           64.47 63.03 61.59 60.14 58.70
1,960    1,980         73.88 72.43    70.99 69.55 68.11  66.66                           65.22 63.78 62.34 60.89 59.45
1,980    2,000         74.63 73.18    71.74 70.30 68.86  67.41                           65.97 64.53 63.09 61.64 60.20
2,000    2,020         75.38 73.93    72.49 71.05 69.61  68.16                           66.72 65.28 63.84 62.39 60.95
2,020    2,040         76.13 74.68    73.24 71.80 70.36  68.91                           67.47 66.03 64.59 63.14 61.70
2,040    2,060         76.88 75.43    73.99 72.55 71.11  69.66                           68.22 66.78 65.34 63.89 62.45
2,060    2,080         77.63 76.18    74.74 73.30 71.86  70.41                           68.97 67.53 66.09 64.64 63.20
2,080    2,100         78.38 76.93    75.49 74.05 72.61  71.16                           69.72 68.28 66.84 65.39 63.95
2,100    2,120         79.13 77.68    76.24 74.80 73.36  71.91                           70.47 69.03 67.59 66.14 64.70
2,120    2,140         79.88 78.43    76.99 75.55 74.11  72.66                           71.22 69.78 68.34 66.89 65.45
2,140    2,160         80.63 79.18    77.74 76.30 74.86  73.41                           71.97 70.53 69.09 67.64 66.20
2,160    2,180         81.38 79.93    78.49 77.05 75.61  74.16                           72.72 71.28 69.84 68.39 66.95
2,180    2,200         82.13 80.68    79.24 77.80 76.36  74.91                           73.47 72.03 70.59 69.14 67.70
2,200    2,220         82.88 81.43    79.99 78.55 77.11  75.66                           74.22 72.78 71.34 69.89 68.45
2,220    2,240         83.63 82.18    80.74 79.30 77.86  76.41                           74.97 73.53 72.09 70.64 69.20
2,240    2,260         84.38 82.93    81.49 80.05 78.61  77.16                           75.72 74.28 72.84 71.39 69.95
2,260    2,280         85.13 83.68    82.24 80.80 79.36  77.91                           76.47 75.03 73.59 72.14 70.70
2,280    2,300         85.88 84.43    82.99 81.55 80.11  78.66                           77.22 75.78 74.34 72.89 71.45
2,300    2,320         86.63 85.18    83.74 82.30 80.86  79.41                           77.97 76.53 75.09 73.64 72.20
2,320    2,340         87.38 85.93    84.49 83.05 81.61  80.16                           78.72 77.28 75.84 74.39 72.95
2,340    2,360         88.13 86.68    85.24 83.80 82.36  80.91                           79.47 78.03 76.59 75.14 73.70
2,360    2,380         88.88 87.43    85.99 84.55 83.11  81.66                           80.22 78.78 77.34 75.89 74.45
2,380    2,400         89.63 88.18    86.74 85.30 83.86  82.41                           80.97 79.53 78.09 76.64 75.20
$2,400 and over use Table 2 on page 10
                                                  Page 14



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                                         SEMIMONTHLY Payroll Period
                                         ( FOR WAGES PAID ON OR AFTER January 1, 2025)
If the wages are-                        And the number of withholding allowances claimed is- 
At least But less than 012345678910
                                               The amount of income tax to be withheld is-
0200.38                      0.00  0.00  0.00  0.00   0.00                            0.00  0.00  0.00  0.00  0.00
20                40   1.13  0.00  0.00  0.00  0.00   0.00                            0.00  0.00  0.00  0.00  0.00
40                60   1.88  0.31  0.00  0.00  0.00   0.00                            0.00  0.00  0.00  0.00  0.00
60                80   2.63  1.06  0.00  0.00  0.00   0.00                            0.00  0.00  0.00  0.00  0.00
80                100  3.38  1.81  0.25  0.00  0.00   0.00                            0.00  0.00  0.00  0.00  0.00
100               120  4.13  2.56  1.00  0.00  0.00   0.00                            0.00  0.00  0.00  0.00  0.00
120               140  4.88  3.31  1.75  0.19  0.00   0.00                            0.00  0.00  0.00  0.00  0.00
140               160  5.63  4.06  2.50  0.94  0.00   0.00                            0.00  0.00  0.00  0.00  0.00
160               180  6.38  4.81  3.25  1.69  0.13   0.00                            0.00  0.00  0.00  0.00  0.00
180               200  7.13  5.56  4.00  2.44  0.88   0.00                            0.00  0.00  0.00  0.00  0.00
200               220  7.88  6.31  4.75  3.19  1.63   0.06                            0.00  0.00  0.00  0.00  0.00
220               240  8.63  7.06  5.50  3.94  2.38   0.81                            0.00  0.00  0.00  0.00  0.00
240               260  9.38  7.81  6.25  4.69  3.13   1.56                            0.00  0.00  0.00  0.00  0.00
260               280  10.13 8.56  7.00  5.44  3.88   2.31                            0.75  0.00  0.00  0.00  0.00
280               300  10.88 9.31  7.75  6.19  4.63   3.06                            1.50  0.00  0.00  0.00  0.00
300               320  11.63 10.06 8.50  6.94  5.38   3.81                            2.25  0.69  0.00  0.00  0.00
320               340  12.38 10.81 9.25  7.69  6.13   4.56                            3.00  1.44  0.00  0.00  0.00
340               360  13.13 11.56 10.00 8.44  6.88   5.31                            3.75  2.19  0.63  0.00  0.00
360               380  13.88 12.31 10.75 9.19  7.63   6.06                            4.50  2.94  1.38  0.00  0.00
380               400  14.63 13.06 11.50 9.94  8.38   6.81                            5.25  3.69  2.13  0.56  0.00
400               420  15.38 13.81 12.25 10.69 9.13   7.56                            6.00  4.44  2.88  1.31  0.00
420               440  16.13 14.56 13.00 11.44 9.88   8.31                            6.75  5.19  3.63  2.06  0.50
440               460  16.88 15.31 13.75 12.19 10.63  9.06                            7.50  5.94  4.38  2.81  1.25
460               480  17.63 16.06 14.50 12.94 11.38  9.81                            8.25  6.69  5.13  3.56  2.00
480               500  18.38 16.81 15.25 13.69 12.13  10.56                           9.00  7.44  5.88  4.31  2.75
500               520  19.13 17.56 16.00 14.44 12.88  11.31                           9.75  8.19  6.63  5.06  3.50
520               540  19.88 18.31 16.75 15.19 13.63  12.06                           10.50 8.94  7.38  5.81  4.25
540               560  20.63 19.06 17.50 15.94 14.38  12.81                           11.25 9.69  8.13  6.56  5.00
560               580  21.38 19.81 18.25 16.69 15.13  13.56                           12.00 10.44 8.88  7.31  5.75
580               600  22.13 20.56 19.00 17.44 15.88  14.31                           12.75 11.19 9.63  8.06  6.50
600               620  22.88 21.31 19.75 18.19 16.63  15.06                           13.50 11.94 10.38 8.81  7.25
620               640  23.63 22.06 20.50 18.94 17.38  15.81                           14.25 12.69 11.13 9.56  8.00
640               660  24.38 22.81 21.25 19.69 18.13  16.56                           15.00 13.44 11.88 10.31 8.75
660               680  25.13 23.56 22.00 20.44 18.88  17.31                           15.75 14.19 12.63 11.06 9.50
680               700  25.88 24.31 22.75 21.19 19.63  18.06                           16.50 14.94 13.38 11.81 10.25
700               720  26.63 25.06 23.50 21.94 20.38  18.81                           17.25 15.69 14.13 12.56 11.00
720               740  27.38 25.81 24.25 22.69 21.13  19.56                           18.00 16.44 14.88 13.31 11.75
740               760  28.13 26.56 25.00 23.44 21.88  20.31                           18.75 17.19 15.63 14.06 12.50
760               780  28.88 27.31 25.75 24.19 22.63  21.06                           19.50 17.94 16.38 14.81 13.25
780               800  29.63 28.06 26.50 24.94 23.38  21.81                           20.25 18.69 17.13 15.56 14.00
800               820  30.38 28.81 27.25 25.69 24.13  22.56                           21.00 19.44 17.88 16.31 14.75
820               840  31.13 29.56 28.00 26.44 24.88  23.31                           21.75 20.19 18.63 17.06 15.50
840               860  31.88 30.31 28.75 27.19 25.63  24.06                           22.50 20.94 19.38 17.81 16.25
860               880  32.63 31.06 29.50 27.94 26.38  24.81                           23.25 21.69 20.13 18.56 17.00
880               900  33.38 31.81 30.25 28.69 27.13  25.56                           24.00 22.44 20.88 19.31 17.75
900               920  34.13 32.56 31.00 29.44 27.88  26.31                           24.75 23.19 21.63 20.06 18.50
920               940  34.88 33.31 31.75 30.19 28.63  27.06                           25.50 23.94 22.38 20.81 19.25
940               960  35.63 34.06 32.50 30.94 29.38  27.81                           26.25 24.69 23.13 21.56 20.00
960               980  36.38 34.81 33.25 31.69 30.13  28.56                           27.00 25.44 23.88 22.31 20.75
980      1000          37.13 35.56 34.00 32.44 30.88  29.31                           27.75 26.19 24.63 23.06 21.50
1000     1020          37.88 36.31 34.75 33.19 31.63  30.06                           28.50 26.94 25.38 23.81 22.25
1020     1040          38.63 37.06 35.50 33.94 32.38  30.81                           29.25 27.69 26.13 24.56 23.00
1040     1060          39.38 37.81 36.25 34.69 33.13  31.56                           30.00 28.44 26.88 25.31 23.75
1060     1080          40.13 38.56 37.00 35.44 33.88  32.31                           30.75 29.19 27.63 26.06 24.50
1080     1100          40.88 39.31 37.75 36.19 34.63  33.06                           31.50 29.94 28.38 26.81 25.25
1100     1120          41.63 40.06 38.50 36.94 35.38  33.81                           32.25 30.69 29.13 27.56 26.00
1120     1140          42.38 40.81 39.25 37.69 36.13  34.56                           33.00 31.44 29.88 28.31 26.75
1140     1160          43.13 41.56 40.00 38.44 36.88  35.31                           33.75 32.19 30.63 29.06 27.50
1160     1180          43.88 42.31 40.75 39.19 37.63  36.06                           34.50 32.94 31.38 29.81 28.25
1180     1200          44.63 43.06 41.50 39.94 38.38  36.81                           35.25 33.69 32.13 30.56 29.00
(continued on page 16)
                                               Page 15



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                                      SEMIMONTHLY Payroll Period
                                            ( FOR WAGES PAID ON OR AFTER January 1, 2025)
If the wages are-                           And the number of withholding allowances claimed is- 
At least But less than 012345678910
                                                  The amount of income tax to be withheld is-
1,200    1220          45.38 43.81    42.25 40.69 39.13  37.56                           36.00 34.44 32.88 31.31 29.75
1220     1240          46.13 44.56    43.00 41.44 39.88  38.31                           36.75 35.19 33.63 32.06 30.50
1240     1260          46.88 45.31    43.75 42.19 40.63  39.06                           37.50 35.94 34.38 32.81 31.25
1260     1280          47.63 46.06    44.50 42.94 41.38  39.81                           38.25 36.69 35.13 33.56 32.00
1280     1300          48.38 46.81    45.25 43.69 42.13  40.56                           39.00 37.44 35.88 34.31 32.75
1300     1320          49.13 47.56    46.00 44.44 42.88  41.31                           39.75 38.19 36.63 35.06 33.50
1320     1340          49.88 48.31    46.75 45.19 43.63  42.06                           40.50 38.94 37.38 35.81 34.25
1340     1360          50.63 49.06    47.50 45.94 44.38  42.81                           41.25 39.69 38.13 36.56 35.00
1360     1380          51.38 49.81    48.25 46.69 45.13  43.56                           42.00 40.44 38.88 37.31 35.75
1380     1400          52.13 50.56    49.00 47.44 45.88  44.31                           42.75 41.19 39.63 38.06 36.50
1400     1420          52.88 51.31    49.75 48.19 46.63  45.06                           43.50 41.94 40.38 38.81 37.25
1420     1440          53.63 52.06    50.50 48.94 47.38  45.81                           44.25 42.69 41.13 39.56 38.00
1440     1460          54.38 52.81    51.25 49.69 48.13  46.56                           45.00 43.44 41.88 40.31 38.75
1460     1480          55.13 53.56    52.00 50.44 48.88  47.31                           45.75 44.19 42.63 41.06 39.50
1480     1500          55.88 54.31    52.75 51.19 49.63  48.06                           46.50 44.94 43.38 41.81 40.25
1500     1520          56.63 55.06    53.50 51.94 50.38  48.81                           47.25 45.69 44.13 42.56 41.00
1520     1540          57.38 55.81    54.25 52.69 51.13  49.56                           48.00 46.44 44.88 43.31 41.75
1540     1560          58.13 56.56    55.00 53.44 51.88  50.31                           48.75 47.19 45.63 44.06 42.50
1560     1580          58.88 57.31    55.75 54.19 52.63  51.06                           49.50 47.94 46.38 44.81 43.25
1580     1600          59.63 58.06    56.50 54.94 53.38  51.81                           50.25 48.69 47.13 45.56 44.00
1600     1620          60.38 58.81    57.25 55.69 54.13  52.56                           51.00 49.44 47.88 46.31 44.75
1620     1640          61.13 59.56    58.00 56.44 54.88  53.31                           51.75 50.19 48.63 47.06 45.50
1640     1660          61.88 60.31    58.75 57.19 55.63  54.06                           52.50 50.94 49.38 47.81 46.25
1660     1680          62.63 61.06    59.50 57.94 56.38  54.81                           53.25 51.69 50.13 48.56 47.00
1680     1700          63.38 61.81    60.25 58.69 57.13  55.56                           54.00 52.44 50.88 49.31 47.75
1700     1720          64.13 62.56    61.00 59.44 57.88  56.31                           54.75 53.19 51.63 50.06 48.50
1720     1740          64.88 63.31    61.75 60.19 58.63  57.06                           55.50 53.94 52.38 50.81 49.25
1740     1760          65.63 64.06    62.50 60.94 59.38  57.81                           56.25 54.69 53.13 51.56 50.00
1760     1780          66.38 64.81    63.25 61.69 60.13  58.56                           57.00 55.44 53.88 52.31 50.75
1780     1800          67.13 65.56    64.00 62.44 60.88  59.31                           57.75 56.19 54.63 53.06 51.50
1800     1820          67.88 66.31    64.75 63.19 61.63  60.06                           58.50 56.94 55.38 53.81 52.25
1820     1840          68.63 67.06    65.50 63.94 62.38  60.81                           59.25 57.69 56.13 54.56 53.00
1840     1860          69.38 67.81    66.25 64.69 63.13  61.56                           60.00 58.44 56.88 55.31 53.75
1860     1880          70.13 68.56    67.00 65.44 63.88  62.31                           60.75 59.19 57.63 56.06 54.50
1880     1900          70.88 69.31    67.75 66.19 64.63  63.06                           61.50 59.94 58.38 56.81 55.25
1900     1920          71.63 70.06    68.50 66.94 65.38  63.81                           62.25 60.69 59.13 57.56 56.00
1920     1940          72.38 70.81    69.25 67.69 66.13  64.56                           63.00 61.44 59.88 58.31 56.75
1940     1960          73.13 71.56    70.00 68.44 66.88  65.31                           63.75 62.19 60.63 59.06 57.50
1960     1980          73.88 72.31    70.75 69.19 67.63  66.06                           64.50 62.94 61.38 59.81 58.25
1980     2000          74.63 73.06    71.50 69.94 68.38  66.81                           65.25 63.69 62.13 60.56 59.00
2000     2020          75.38 73.81    72.25 70.69 69.13  67.56                           66.00 64.44 62.88 61.31 59.75
2020     2040          76.13 74.56    73.00 71.44 69.88  68.31                           66.75 65.19 63.63 62.06 60.50
2040     2060          76.88 75.31    73.75 72.19 70.63  69.06                           67.50 65.94 64.38 62.81 61.25
2060     2080          77.63 76.06    74.50 72.94 71.38  69.81                           68.25 66.69 65.13 63.56 62.00
2080     2100          78.38 76.81    75.25 73.69 72.13  70.56                           69.00 67.44 65.88 64.31 62.75
2100     2120          79.13 77.56    76.00 74.44 72.88  71.31                           69.75 68.19 66.63 65.06 63.50
2120     2140          79.88 78.31    76.75 75.19 73.63  72.06                           70.50 68.94 67.38 65.81 64.25
2140     2160          80.63 79.06    77.50 75.94 74.38  72.81                           71.25 69.69 68.13 66.56 65.00
2160     2180          81.38 79.81    78.25 76.69 75.13  73.56                           72.00 70.44 68.88 67.31 65.75
2180     2200          82.13 80.56    79.00 77.44 75.88  74.31                           72.75 71.19 69.63 68.06 66.50
2200     2220          82.88 81.31    79.75 78.19 76.63  75.06                           73.50 71.94 70.38 68.81 67.25
2220     2240          83.63 82.06    80.50 78.94 77.38  75.81                           74.25 72.69 71.13 69.56 68.00
2240     2260          84.38 82.81    81.25 79.69 78.13  76.56                           75.00 73.44 71.88 70.31 68.75
2260     2280          85.13 83.56    82.00 80.44 78.88  77.31                           75.75 74.19 72.63 71.06 69.50
2280     2300          85.88 84.31    82.75 81.19 79.63  78.06                           76.50 74.94 73.38 71.81 70.25
2300     2320          86.63 85.06    83.50 81.94 80.38  78.81                           77.25 75.69 74.13 72.56 71.00
2320     2340          87.38 85.81    84.25 82.69 81.13  79.56                           78.00 76.44 74.88 73.31 71.75
2340     2360          88.13 86.56    85.00 83.44 81.88  80.31                           78.75 77.19 75.63 74.06 72.50
2360     2380          88.88 87.31    85.75 84.19 82.63  81.06                           79.50 77.94 76.38 74.81 73.25
2380     2400          89.63 88.06    86.50 84.94 83.38  81.81                           80.25 78.69 77.13 75.56 74.00
$2,400 and over use Table 3 on page 10
                                                  Page 16



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                                         MONTHLY Payroll Period
                                         ( FOR WAGES PAID ON OR AFTER January 1, 2025)
If the wages are-                        And the number of withholding allowances claimed is- 
At least But less than 012345678910
                                               The amount of income tax to be withheld is-
0400.75                      0.00  0.00  0.00  0.00   0.00                            0.00  0.00  0.00  0.00  0.00
40                80   2.25  0.00  0.00  0.00  0.00   0.00                            0.00  0.00  0.00  0.00  0.00
80                120  3.75  0.63  0.00  0.00  0.00   0.00                            0.00  0.00  0.00  0.00  0.00
120               160  5.25  2.13  0.00  0.00  0.00   0.00                            0.00  0.00  0.00  0.00  0.00
160               200  6.75  3.63  0.50  0.00  0.00   0.00                            0.00  0.00  0.00  0.00  0.00
200               240  8.25  5.13  2.00  0.00  0.00   0.00                            0.00  0.00  0.00  0.00  0.00
240               280  9.75  6.63  3.50  0.38  0.00   0.00                            0.00  0.00  0.00  0.00  0.00
280               320  11.25 8.13  5.00  1.88  0.00   0.00                            0.00  0.00  0.00  0.00  0.00
320               360  12.75 9.63  6.50  3.38  0.25   0.00                            0.00  0.00  0.00  0.00  0.00
360               400  14.25 11.13 8.00  4.88  1.75   0.00                            0.00  0.00  0.00  0.00  0.00
400               440  15.75 12.63 9.50  6.38  3.25   0.13                            0.00  0.00  0.00  0.00  0.00
440               480  17.25 14.13 11.00 7.88  4.75   1.63                            0.00  0.00  0.00  0.00  0.00
480               520  18.75 15.63 12.50 9.38  6.25   3.13                            0.00  0.00  0.00  0.00  0.00
520               560  20.25 17.13 14.00 10.88 7.75   4.63                            1.50  0.00  0.00  0.00  0.00
560               600  21.75 18.63 15.50 12.38 9.25   6.13                            3.00  0.00  0.00  0.00  0.00
600               640  23.25 20.13 17.00 13.88 10.75  7.63                            4.50  1.38  0.00  0.00  0.00
640               680  24.75 21.63 18.50 15.38 12.25  9.13                            6.00  2.88  0.00  0.00  0.00
680               720  26.25 23.13 20.00 16.88 13.75  10.63                           7.50  4.38  1.25  0.00  0.00
720               760  27.75 24.63 21.50 18.38 15.25  12.13                           9.00  5.88  2.75  0.00  0.00
760               800  29.25 26.13 23.00 19.88 16.75  13.63                           10.50 7.38  4.25  1.13  0.00
800               840  30.75 27.63 24.50 21.38 18.25  15.13                           12.00 8.88  5.75  2.63  0.00
840               880  32.25 29.13 26.00 22.88 19.75  16.63                           13.50 10.38 7.25  4.13  1.00
880               920  33.75 30.63 27.50 24.38 21.25  18.13                           15.00 11.88 8.75  5.63  2.50
920               960  35.25 32.13 29.00 25.88 22.75  19.63                           16.50 13.38 10.25 7.13  4.00
960      1,000         36.75 33.63 30.50 27.38 24.25  21.13                           18.00 14.88 11.75 8.63  5.50
1,000    1,040         38.25 35.13 32.00 28.88 25.75  22.63                           19.50 16.38 13.25 10.13 7.00
1,040    1,080         39.75 36.63 33.50 30.38 27.25  24.13                           21.00 17.88 14.75 11.63 8.50
1,080    1,120         41.25 38.13 35.00 31.88 28.75  25.63                           22.50 19.38 16.25 13.13 10.00
1,120    1,160         42.75 39.63 36.50 33.38 30.25  27.13                           24.00 20.88 17.75 14.63 11.50
1,160    1,200         44.25 41.13 38.00 34.88 31.75  28.63                           25.50 22.38 19.25 16.13 13.00
1,200    1,240         45.75 42.63 39.50 36.38 33.25  30.13                           27.00 23.88 20.75 17.63 14.50
1,240    1,280         47.25 44.13 41.00 37.88 34.75  31.63                           28.50 25.38 22.25 19.13 16.00
1,280    1,320         48.75 45.63 42.50 39.38 36.25  33.13                           30.00 26.88 23.75 20.63 17.50
1,320    1,360         50.25 47.13 44.00 40.88 37.75  34.63                           31.50 28.38 25.25 22.13 19.00
1,360    1,400         51.75 48.63 45.50 42.38 39.25  36.13                           33.00 29.88 26.75 23.63 20.50
1,400    1,440         53.25 50.13 47.00 43.88 40.75  37.63                           34.50 31.38 28.25 25.13 22.00
1,440    1,480         54.75 51.63 48.50 45.38 42.25  39.13                           36.00 32.88 29.75 26.63 23.50
1,480    1,520         56.25 53.13 50.00 46.88 43.75  40.63                           37.50 34.38 31.25 28.13 25.00
1,520    1,560         57.75 54.63 51.50 48.38 45.25  42.13                           39.00 35.88 32.75 29.63 26.50
1,560    1,600         59.25 56.13 53.00 49.88 46.75  43.63                           40.50 37.38 34.25 31.13 28.00
1,600    1,640         60.75 57.63 54.50 51.38 48.25  45.13                           42.00 38.88 35.75 32.63 29.50
1,640    1,680         62.25 59.13 56.00 52.88 49.75  46.63                           43.50 40.38 37.25 34.13 31.00
1,680    1,720         63.75 60.63 57.50 54.38 51.25  48.13                           45.00 41.88 38.75 35.63 32.50
1,720    1,760         65.25 62.13 59.00 55.88 52.75  49.63                           46.50 43.38 40.25 37.13 34.00
1,760    1,800         66.75 63.63 60.50 57.38 54.25  51.13                           48.00 44.88 41.75 38.63 35.50
1,800    1,840         68.25 65.13 62.00 58.88 55.75  52.63                           49.50 46.38 43.25 40.13 37.00
1,840    1,880         69.75 66.63 63.50 60.38 57.25  54.13                           51.00 47.88 44.75 41.63 38.50
1,880    1,920         71.25 68.13 65.00 61.88 58.75  55.63                           52.50 49.38 46.25 43.13 40.00
1,920    1,960         72.75 69.63 66.50 63.38 60.25  57.13                           54.00 50.88 47.75 44.63 41.50
1,960    2,000         74.25 71.13 68.00 64.88 61.75  58.63                           55.50 52.38 49.25 46.13 43.00
2,000    2,040         75.75 72.63 69.50 66.38 63.25  60.13                           57.00 53.88 50.75 47.63 44.50
2,040    2,080         77.25 74.13 71.00 67.88 64.75  61.63                           58.50 55.38 52.25 49.13 46.00
2,080    2,120         78.75 75.63 72.50 69.38 66.25  63.13                           60.00 56.88 53.75 50.63 47.50
2,120    2,160         80.25 77.13 74.00 70.88 67.75  64.63                           61.50 58.38 55.25 52.13 49.00
2,160    2,200         81.75 78.63 75.50 72.38 69.25  66.13                           63.00 59.88 56.75 53.63 50.50
2,200    2,240         83.25 80.13 77.00 73.88 70.75  67.63                           64.50 61.38 58.25 55.13 52.00
2,240    2,280         84.75 81.63 78.50 75.38 72.25  69.13                           66.00 62.88 59.75 56.63 53.50
2,280    2,320         86.25 83.13 80.00 76.88 73.75  70.63                           67.50 64.38 61.25 58.13 55.00
2,320    2,360         87.75 84.63 81.50 78.38 75.25  72.13                           69.00 65.88 62.75 59.63 56.50
2,360    2,400         89.25 86.13 83.00 79.88 76.75  73.63                           70.50 67.38 64.25 61.13 58.00
(continued on page 18)
                                               Page 17



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                                             MONTHLY Payroll Period
                                            ( FOR WAGES PAID ON OR AFTER January 1, 2025)
If the wages are-                            And the number of withholding allowances claimed is- 
At least But less than 012345678910
                                                    The amount of income tax to be withheld is-
2,400    2,440         90.75  87.63   84.50  81.38  78.25  75.13                         72.00  68.88  65.75  62.63  59.50
2,440    2,480         92.25  89.13   86.00  82.88  79.75  76.63                         73.50  70.38  67.25  64.13  61.00
2,480    2,520         93.75  90.63   87.50  84.38  81.25  78.13                         75.00  71.88  68.75  65.63  62.50
2,520    2,560         95.25  92.13   89.00  85.88  82.75  79.63                         76.50  73.38  70.25  67.13  64.00
2,560    2,600         96.75  93.63   90.50  87.38  84.25  81.13                         78.00  74.88  71.75  68.63  65.50
2,600    2,640         98.25  95.13   92.00  88.88  85.75  82.63                         79.50  76.38  73.25  70.13  67.00
2,640    2,680         99.75  96.63   93.50  90.38  87.25  84.13                         81.00  77.88  74.75  71.63  68.50
2,680    2,720         101.25 98.13   95.00  91.88  88.75  85.63                         82.50  79.38  76.25  73.13  70.00
2,720    2,760         102.75 99.63   96.50  93.38  90.25  87.13                         84.00  80.88  77.75  74.63  71.50
2,760    2,800         104.25 101.13  98.00  94.88  91.75  88.63                         85.50  82.38  79.25  76.13  73.00
2,800    2,840         105.75 102.63  99.50  96.38  93.25  90.13                         87.00  83.88  80.75  77.63  74.50
2,840    2,880         107.25 104.13  101.00 97.88  94.75  91.63                         88.50  85.38  82.25  79.13  76.00
2,880    2,920         108.75 105.63  102.50 99.38  96.25  93.13                         90.00  86.88  83.75  80.63  77.50
2,920    2,960         110.25 107.13  104.00 100.88 97.75  94.63                         91.50  88.38  85.25  82.13  79.00
2,960    3,000         111.75 108.63  105.50 102.38 99.25  96.13                         93.00  89.88  86.75  83.63  80.50
3,000    3,040         113.25 110.13  107.00 103.88 100.75 97.63                         94.50  91.38  88.25  85.13  82.00
3,040    3,080         114.75 111.63  108.50 105.38 102.25 99.13                         96.00  92.88  89.75  86.63  83.50
3,080    3,120         116.25 113.13  110.00 106.88 103.75 100.63                        97.50  94.38  91.25  88.13  85.00
3,120    3,160         117.75 114.63  111.50 108.38 105.25 102.13                        99.00  95.88  92.75  89.63  86.50
3,160    3,200         119.25 116.13  113.00 109.88 106.75 103.63                        100.50 97.38  94.25  91.13  88.00
3,200    3,240         120.75 117.63  114.50 111.38 108.25 105.13                        102.00 98.88  95.75  92.63  89.50
3,240    3,280         122.25 119.13  116.00 112.88 109.75 106.63                        103.50 100.38 97.25  94.13  91.00
3,280    3,320         123.75 120.63  117.50 114.38 111.25 108.13                        105.00 101.88 98.75  95.63  92.50
3,320    3,360         125.25 122.13  119.00 115.88 112.75 109.63                        106.50 103.38 100.25 97.13  94.00
3,360    3,400         126.75 123.63  120.50 117.38 114.25 111.13                        108.00 104.88 101.75 98.63  95.50
3,400    3,440         128.25 125.13  122.00 118.88 115.75 112.63                        109.50 106.38 103.25 100.13 97.00
3,440    3,480         129.75 126.63  123.50 120.38 117.25 114.13                        111.00 107.88 104.75 101.63 98.50
3,480    3,520         131.25 128.13  125.00 121.88 118.75 115.63                        112.50 109.38 106.25 103.13 100.00
3,520    3,560         132.75 129.63  126.50 123.38 120.25 117.13                        114.00 110.88 107.75 104.63 101.50
3,560    3,600         134.25 131.13  128.00 124.88 121.75 118.63                        115.50 112.38 109.25 106.13 103.00
3,600    3,640         135.75 132.63  129.50 126.38 123.25 120.13                        117.00 113.88 110.75 107.63 104.50
3,640    3,680         137.25 134.13  131.00 127.88 124.75 121.63                        118.50 115.38 112.25 109.13 106.00
3,680    3,720         138.75 135.63  132.50 129.38 126.25 123.13                        120.00 116.88 113.75 110.63 107.50
3,720    3,760         140.25 137.13  134.00 130.88 127.75 124.63                        121.50 118.38 115.25 112.13 109.00
3,760    3,800         141.75 138.63  135.50 132.38 129.25 126.13                        123.00 119.88 116.75 113.63 110.50
3,800    3,840         143.25 140.13  137.00 133.88 130.75 127.63                        124.50 121.38 118.25 115.13 112.00
3,840    3,880         144.75 141.63  138.50 135.38 132.25 129.13                        126.00 122.88 119.75 116.63 113.50
3,880    3,920         146.25 143.13  140.00 136.88 133.75 130.63                        127.50 124.38 121.25 118.13 115.00
3,920    3,960         147.75 144.63  141.50 138.38 135.25 132.13                        129.00 125.88 122.75 119.63 116.50
3,960    4,000         149.25 146.13  143.00 139.88 136.75 133.63                        130.50 127.38 124.25 121.13 118.00
4,000    4,040         150.75 147.63  144.50 141.38 138.25 135.13                        132.00 128.88 125.75 122.63 119.50
4,040    4,080         152.25 149.13  146.00 142.88 139.75 136.63                        133.50 130.38 127.25 124.13 121.00
4,080    4,120         153.75 150.63  147.50 144.38 141.25 138.13                        135.00 131.88 128.75 125.63 122.50
4,120    4,160         155.25 152.13  149.00 145.88 142.75 139.63                        136.50 133.38 130.25 127.13 124.00
4,160    4,200         156.75 153.63  150.50 147.38 144.25 141.13                        138.00 134.88 131.75 128.63 125.50
4,200    4,240         158.25 155.13  152.00 148.88 145.75 142.63                        139.50 136.38 133.25 130.13 127.00
4,240    4,280         159.75 156.63  153.50 150.38 147.25 144.13                        141.00 137.88 134.75 131.63 128.50
4,280    4,320         161.25 158.13  155.00 151.88 148.75 145.63                        142.50 139.38 136.25 133.13 130.00
4,320    4,360         162.75 159.63  156.50 153.38 150.25 147.13                        144.00 140.88 137.75 134.63 131.50
4,360    4,400         164.25 161.13  158.00 154.88 151.75 148.63                        145.50 142.38 139.25 136.13 133.00
4,400    4,440         165.75 162.63  159.50 156.38 153.25 150.13                        147.00 143.88 140.75 137.63 134.50
4,440    4,480         167.25 164.13  161.00 157.88 154.75 151.63                        148.50 145.38 142.25 139.13 136.00
4,480    4,520         168.75 165.63  162.50 159.38 156.25 153.13                        150.00 146.88 143.75 140.63 137.50
4,520    4,560         170.25 167.13  164.00 160.88 157.75 154.63                        151.50 148.38 145.25 142.13 139.00
4,560    4,600         171.75 168.63  165.50 162.38 159.25 156.13                        153.00 149.88 146.75 143.63 140.50
4,600    4,640         173.25 170.13  167.00 163.88 160.75 157.63                        154.50 151.38 148.25 145.13 142.00
4,640    4,680         174.75 171.63  168.50 165.38 162.25 159.13                        156.00 152.88 149.75 146.63 143.50
4,680    4,720         176.25 173.13  170.00 166.88 163.75 160.63                        157.50 154.38 151.25 148.13 145.00
4,720    4,760         177.75 174.63  171.50 168.38 165.25 162.13                        159.00 155.88 152.75 149.63 146.50
4,760    4,800         179.25 176.13  173.00 169.88 166.75 163.63                        160.50 157.38 154.25 151.13 148.00
$4,800 and over use Table 4 on page 10
                                                    Page 18



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                                 DAILY or MISCELLANEOUS Payroll Period
                                      ( FOR WAGES PAID ON OR AFTER January 1, 2025)
If the wages are-                     And the number of withholding allowances claimed is- 
At least But less than 012345678910
                                           The amount of income tax to be withheld is-
030.06                      0.00 0.00 0.00 0.00   0.00                             0.00 0.00 0.00 0.00 0.00
360.17                      0.02 0.00 0.00 0.00   0.00                             0.00 0.00 0.00 0.00 0.00
690.28                      0.14 0.00 0.00 0.00   0.00                             0.00 0.00 0.00 0.00 0.00
9120.39                     0.25 0.11 0.00 0.00   0.00                             0.00 0.00 0.00 0.00 0.00
12                15   0.51 0.36 0.22 0.07 0.00   0.00                             0.00 0.00 0.00 0.00 0.00
15                18   0.62 0.47 0.33 0.19 0.04   0.00                             0.00 0.00 0.00 0.00 0.00
18                21   0.73 0.59 0.44 0.30 0.15   0.01                             0.00 0.00 0.00 0.00 0.00
21                24   0.84 0.70 0.56 0.41 0.27   0.12                             0.00 0.00 0.00 0.00 0.00
24                27   0.96 0.81 0.67 0.52 0.38   0.24                             0.09 0.00 0.00 0.00 0.00
27                30   1.07 0.92 0.78 0.64 0.49   0.35                             0.20 0.06 0.00 0.00 0.00
30                33   1.18 1.04 0.89 0.75 0.60   0.46                             0.32 0.17 0.03 0.00 0.00
33                36   1.29 1.15 1.01 0.86 0.72   0.57                             0.43 0.28 0.14 0.00 0.00
36                39   1.41 1.26 1.12 0.97 0.83   0.69                             0.54 0.40 0.25 0.11 0.00
39                42   1.52 1.37 1.23 1.09 0.94   0.80                             0.65 0.51 0.36 0.22 0.08
42                45   1.63 1.49 1.34 1.20 1.05   0.91                             0.77 0.62 0.48 0.33 0.19
45                48   1.74 1.60 1.46 1.31 1.17   1.02                             0.88 0.73 0.59 0.45 0.30
48                51   1.86 1.71 1.57 1.42 1.28   1.14                             0.99 0.85 0.70 0.56 0.41
51                54   1.97 1.82 1.68 1.54 1.39   1.25                             1.10 0.96 0.81 0.67 0.53
54                57   2.08 1.94 1.79 1.65 1.50   1.36                             1.22 1.07 0.93 0.78 0.64
57                60   2.19 2.05 1.91 1.76 1.62   1.47                             1.33 1.18 1.04 0.90 0.75
60                63   2.31 2.16 2.02 1.87 1.73   1.59                             1.44 1.30 1.15 1.01 0.86
63                66   2.42 2.27 2.13 1.99 1.84   1.70                             1.55 1.41 1.26 1.12 0.98
66                69   2.53 2.39 2.24 2.10 1.95   1.81                             1.67 1.52 1.38 1.23 1.09
69                72   2.64 2.50 2.36 2.21 2.07   1.92                             1.78 1.63 1.49 1.35 1.20
72                75   2.76 2.61 2.47 2.32 2.18   2.04                             1.89 1.75 1.60 1.46 1.31
75                78   2.87 2.72 2.58 2.44 2.29   2.15                             2.00 1.86 1.71 1.57 1.43
78                81   2.98 2.84 2.69 2.55 2.40   2.26                             2.12 1.97 1.83 1.68 1.54
81                84   3.09 2.95 2.81 2.66 2.52   2.37                             2.23 2.08 1.94 1.80 1.65
84                87   3.21 3.06 2.92 2.77 2.63   2.49                             2.34 2.20 2.05 1.91 1.76
87                90   3.32 3.17 3.03 2.89 2.74   2.60                             2.45 2.31 2.16 2.02 1.88
90                93   3.43 3.29 3.14 3.00 2.85   2.71                             2.57 2.42 2.28 2.13 1.99
93                96   3.54 3.40 3.26 3.11 2.97   2.82                             2.68 2.53 2.39 2.25 2.10
96                99   3.66 3.51 3.37 3.22 3.08   2.94                             2.79 2.65 2.50 2.36 2.21
99                102  3.77 3.62 3.48 3.34 3.19   3.05                             2.90 2.76 2.61 2.47 2.33
102               105  3.88 3.74 3.59 3.45 3.30   3.16                             3.02 2.87 2.73 2.58 2.44
105               108  3.99 3.85 3.71 3.56 3.42   3.27                             3.13 2.98 2.84 2.70 2.55
108               111  4.11 3.96 3.82 3.67 3.53   3.39                             3.24 3.10 2.95 2.81 2.66
111               114  4.22 4.07 3.93 3.79 3.64   3.50                             3.35 3.21 3.06 2.92 2.78
114               117  4.33 4.19 4.04 3.90 3.75   3.61                             3.47 3.32 3.18 3.03 2.89
117               120  4.44 4.30 4.16 4.01 3.87   3.72                             3.58 3.43 3.29 3.15 3.00
120               123  4.56 4.41 4.27 4.12 3.98   3.84                             3.69 3.55 3.40 3.26 3.11
123               126  4.67 4.52 4.38 4.24 4.09   3.95                             3.80 3.66 3.51 3.37 3.23
126               129  4.78 4.64 4.49 4.35 4.20   4.06                             3.92 3.77 3.63 3.48 3.34
129               132  4.89 4.75 4.61 4.46 4.32   4.17                             4.03 3.88 3.74 3.60 3.45
132               135  5.01 4.86 4.72 4.57 4.43   4.29                             4.14 4.00 3.85 3.71 3.56
135               138  5.12 4.97 4.83 4.69 4.54   4.40                             4.25 4.11 3.96 3.82 3.68
138               141  5.23 5.09 4.94 4.80 4.65   4.51                             4.37 4.22 4.08 3.93 3.79
141               144  5.34 5.20 5.06 4.91 4.77   4.62                             4.48 4.33 4.19 4.05 3.90
144               147  5.46 5.31 5.17 5.02 4.88   4.74                             4.59 4.45 4.30 4.16 4.01
147               150  5.57 5.42 5.28 5.14 4.99   4.85                             4.70 4.56 4.41 4.27 4.13
150               153  5.68 5.54 5.39 5.25 5.10   4.96                             4.82 4.67 4.53 4.38 4.24
153               156  5.79 5.65 5.51 5.36 5.22   5.07                             4.93 4.78 4.64 4.50 4.35
156               159  5.91 5.76 5.62 5.47 5.33   5.19                             5.04 4.90 4.75 4.61 4.46
159               162  6.02 5.87 5.73 5.59 5.44   5.30                             5.15 5.01 4.86 4.72 4.58
162               165  6.13 5.99 5.84 5.70 5.55   5.41                             5.27 5.12 4.98 4.83 4.69
165               168  6.24 6.10 5.96 5.81 5.67   5.52                             5.38 5.23 5.09 4.95 4.80
168               171  6.36 6.21 6.07 5.92 5.78   5.64                             5.49 5.35 5.20 5.06 4.91
171               174  6.47 6.32 6.18 6.04 5.89   5.75                             5.60 5.46 5.31 5.17 5.03
174               177  6.58 6.44 6.29 6.15 6.00   5.86                             5.72 5.57 5.43 5.28 5.14
177               180  6.69 6.55 6.41 6.26 6.12   5.97                             5.83 5.68 5.54 5.40 5.25
(continued on page 20)
                                           Page 19



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                                    DAILY or MISCELLANEOUS Payroll Period
                                          ( FOR WAGES PAID ON OR AFTER January 1, 2025)
If the wages are-                         And the number of withholding allowances claimed is- 
At least But less than 012345678910
                                                The amount of income tax to be withheld is-
180               183  6.81  6.66   6.52  6.37  6.23   6.09                            5.94  5.80  5.65  5.51  5.36
183               186  6.92  6.77   6.63  6.49  6.34   6.20                            6.05  5.91  5.76  5.62  5.48
186               189  7.03  6.89   6.74  6.60  6.45   6.31                            6.17  6.02  5.88  5.73  5.59
189               192  7.14  7.00   6.86  6.71  6.57   6.42                            6.28  6.13  5.99  5.85  5.70
192               195  7.26  7.11   6.97  6.82  6.68   6.54                            6.39  6.25  6.10  5.96  5.81
195               198  7.37  7.22   7.08  6.94  6.79   6.65                            6.50  6.36  6.21  6.07  5.93
198               201  7.48  7.34   7.19  7.05  6.90   6.76                            6.62  6.47  6.33  6.18  6.04
201               204  7.59  7.45   7.31  7.16  7.02   6.87                            6.73  6.58  6.44  6.30  6.15
204               207  7.71  7.56   7.42  7.27  7.13   6.99                            6.84  6.70  6.55  6.41  6.26
207               210  7.82  7.67   7.53  7.39  7.24   7.10                            6.95  6.81  6.66  6.52  6.38
210               213  7.93  7.79   7.64  7.50  7.35   7.21                            7.07  6.92  6.78  6.63  6.49
213               216  8.04  7.90   7.76  7.61  7.47   7.32                            7.18  7.03  6.89  6.75  6.60
216               219  8.16  8.01   7.87  7.72  7.58   7.44                            7.29  7.15  7.00  6.86  6.71
219               222  8.27  8.12   7.98  7.84  7.69   7.55                            7.40  7.26  7.11  6.97  6.83
222               225  8.38  8.24   8.09  7.95  7.80   7.66                            7.52  7.37  7.23  7.08  6.94
225               228  8.49  8.35   8.21  8.06  7.92   7.77                            7.63  7.48  7.34  7.20  7.05
228               231  8.61  8.46   8.32  8.17  8.03   7.89                            7.74  7.60  7.45  7.31  7.16
231               234  8.72  8.57   8.43  8.29  8.14   8.00                            7.85  7.71  7.56  7.42  7.28
234               237  8.83  8.69   8.54  8.40  8.25   8.11                            7.97  7.82  7.68  7.53  7.39
237               240  8.94  8.80   8.66  8.51  8.37   8.22                            8.08  7.93  7.79  7.65  7.50
240               243  9.06  8.91   8.77  8.62  8.48   8.34                            8.19  8.05  7.90  7.76  7.61
243               246  9.17  9.02   8.88  8.74  8.59   8.45                            8.30  8.16  8.01  7.87  7.73
246               249  9.28  9.14   8.99  8.85  8.70   8.56                            8.42  8.27  8.13  7.98  7.84
249               252  9.39  9.25   9.11  8.96  8.82   8.67                            8.53  8.38  8.24  8.10  7.95
252               255  9.51  9.36   9.22  9.07  8.93   8.79                            8.64  8.50  8.35  8.21  8.06
255               258  9.62  9.47   9.33  9.19  9.04   8.90                            8.75  8.61  8.46  8.32  8.18
258               261  9.73  9.59   9.44  9.30  9.15   9.01                            8.87  8.72  8.58  8.43  8.29
261               264  9.84  9.70   9.56  9.41  9.27   9.12                            8.98  8.83  8.69  8.55  8.40
264               267  9.96  9.81   9.67  9.52  9.38   9.24                            9.09  8.95  8.80  8.66  8.51
267               270  10.07 9.92   9.78  9.64  9.49   9.35                            9.20  9.06  8.91  8.77  8.63
270               273  10.18 10.04  9.89  9.75  9.60   9.46                            9.32  9.17  9.03  8.88  8.74
273               276  10.29 10.15  10.01 9.86  9.72   9.57                            9.43  9.28  9.14  9.00  8.85
276               279  10.41 10.26  10.12 9.97  9.83   9.69                            9.54  9.40  9.25  9.11  8.96
279               282  10.52 10.37  10.23 10.09 9.94   9.80                            9.65  9.51  9.36  9.22  9.08
282               285  10.63 10.49  10.34 10.20 10.05  9.91                            9.77  9.62  9.48  9.33  9.19
285               288  10.74 10.60  10.46 10.31 10.17  10.02                           9.88  9.73  9.59  9.45  9.30
288               291  10.86 10.71  10.57 10.42 10.28  10.14                           9.99  9.85  9.70  9.56  9.41
291               294  10.97 10.82  10.68 10.54 10.39  10.25                           10.10 9.96  9.81  9.67  9.53
294               297  11.08 10.94  10.79 10.65 10.50  10.36                           10.22 10.07 9.93  9.78  9.64
297               300  11.19 11.05  10.91 10.76 10.62  10.47                           10.33 10.18 10.04 9.90  9.75
300               303  11.31 11.16  11.02 10.87 10.73  10.59                           10.44 10.30 10.15 10.01 9.86
303               306  11.42 11.27  11.13 10.99 10.84  10.70                           10.55 10.41 10.26 10.12 9.98
306               309  11.53 11.39  11.24 11.10 10.95  10.81                           10.67 10.52 10.38 10.23 10.09
309               312  11.67 11.50  11.36 11.21 11.07  10.92                           10.78 10.63 10.49 10.35 10.20
312               315  11.81 11.63  11.47 11.32 11.18  11.04                           10.89 10.75 10.60 10.46 10.31
315               318  11.96 11.77  11.59 11.44 11.29  11.15                           11.00 10.86 10.71 10.57 10.43
318               321  12.10 11.92  11.73 11.55 11.40  11.26                           11.12 10.97 10.83 10.68 10.54
321               324  12.24 12.06  11.88 11.69 11.52  11.37                           11.23 11.08 10.94 10.80 10.65
324               327  12.38 12.20  12.02 11.84 11.65  11.49                           11.34 11.20 11.05 10.91 10.76
327               330  12.53 12.34  12.16 11.98 11.80  11.61                           11.45 11.31 11.16 11.02 10.88
330               333  12.67 12.49  12.30 12.12 11.94  11.76                           11.57 11.42 11.28 11.13 10.99
333               336  12.81 12.63  12.45 12.26 12.08  11.90                           11.72 11.53 11.39 11.25 11.10
336               339  12.95 12.77  12.59 12.41 12.22  12.04                           11.86 11.68 11.50 11.36 11.21
339               342  13.10 12.91  12.73 12.55 12.37  12.18                           12.00 11.82 11.63 11.47 11.33
342               345  13.24 13.06  12.87 12.69 12.51  12.33                           12.14 11.96 11.78 11.59 11.44
345               348  13.38 13.20  13.02 12.83 12.65  12.47                           12.29 12.10 11.92 11.74 11.55
348               351  13.52 13.34  13.16 12.98 12.79  12.61                           12.43 12.25 12.06 11.88 11.70
351               354  13.67 13.48  13.30 13.12 12.94  12.75                           12.57 12.39 12.20 12.02 11.84
354               357  13.81 13.63  13.44 13.26 13.08  12.90                           12.71 12.53 12.35 12.16 11.98
357               360  13.95 13.77  13.59 13.40 13.22  13.04                           12.86 12.67 12.49 12.31 12.12
$360 and over use Table 8 on page 10
                                                Page 20



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                                              State of Rhode Island Division of Taxation 
                                              Employee’s Withholding Allowance Certificate 
         
Federal Form W-4 can no longer be used for Rhode Island withholding purposes.  You must complete Form RI W-4 for 
your employer(s).  Once you have completed Form RI W-4 for your employer, Form RI W-4 only needs to be completed if 
you are making changes to your withholding allowance or have a new employer.  Form RI W-4 must be completed each 
year if you claim “EXEMPT” or “EXEMPT-MS” on line 3 below.  
 
If you have more than one job or your spouse works, you should figure the total number of allowances you are entitled 
to claim.  Your withholding usually will be more accurate if you claim all of your allowances on the Form RI W-4 for the 
highest-paying job and claim zero on all of your other RI W-4 forms. You may reduce the number of allowances or 
request that your employer withhold an additional amount from your pay, which may help avoid having too little tax 
withheld.  Also, keep in mind that if your annual wages exceed $283,250, your exemption amount will be phased out and 
be equal to zero. 
  
Line 1:  Figure your personal allowances (including allowances for dependents)  
A.  No one else can claim me as a dependent.  If yes, enter “1” on line 1A................................................. 1A. _______________ 
B.  I can claim my spouse as a dependent.  If yes, enter “1” on line 1B....................................................... 1B. _______________ 
C.  Enter the number of dependents (other than you or your spouse) you will claim on your tax return...... 1C. _______________ 
D.  Enter any additional allowances (review carefully to avoid underwithholding) ....................................... 1D. _______________ 
E.  Add lines A, B, C and D and enter here.  However, if line E is more than 10, enter 10. 
     This is the total number of personal allowances to which you are entitled.  Enter on line 1 below......... 1E. _______________ 
 
Line 2:  Additional withholding amounts 
If you want additional withholding taken out of your pay, enter that dollar amount which is to be withheld                            each pay period on line 
2 below.     
 
Line 3:  Exempt Taxpayer 
 
Exempt Status #1 
If you meet both of the conditions below, you may claim exemption from Rhode Island withholding for 2025: 
   a) Last year I had a right to a refund of all Rhode Island income tax withheld because I had                            no tax liability AND 
   b) This year I expect a refund of all Rhode Island income tax because I expect to have no tax liability. 
   If you meet both of the above conditions, write “EXEMPT” on line 3 below. 
 
Exempt Status #2 
If you are the spouse of a servicemember stationed in Rhode Island, your wages may be exempt under the Military Spouses 
Residency Relief Act.  If you meet both of the conditions below, you may claim exemption from Rhode Island withholding for 
2025. 
   a) You moved to Rhode Island solely to be with your servicemember spouse in compliance with military orders sending the ser-
   vicemember to Rhode Island     AND 
   b) You have the same non-Rhode Island domicile as your servicemember spouse. 
   If you meet both of the above conditions, write “EXEMPT-MS” on line 3 below. 

                                              State of Rhode Island Division of Taxation 
RI W-4                                        Employee’s Withholding Allowance Certificate                                                                            2025
                                  PLEASE PRINT
Name - first, middle initial, last
                                                                                     1. Enter the number of allowances from line 1E above ...... 1. 

 Present home address (Number and street, including apartment number or rural route) 2. Enter any additional dollar amount which you would like     
                                                                                      withheld from your pay .................................................... 2. 
                                                                                                                                                                     $

                                                                                     3.  If you meet the conditions above, write “EXEMPT” or                      3. 
 City, town or post office         State       ZIP code                               “EXEMPT-MS” whichever applies ...................................

                                                                                     Employee:  File this form with your employer to indicate the number of dependents or 
                                                                                     other personal exemptions to be claimed as allowances for your Rhode Island withholding.   
 Your social security number                                                         You should make a copy for your own records. 
                                                                                      
                                                                                     Employer:  Keep this certificate with your payroll records.  The form must be available to 
                                                                                     the Division of Taxation upon request.
   Under penalties of perjury, I declare that I have examined this certificate, and to the best of my knowledge and belief, it is true, correct and complete.
Employee 
Signature ð                                                                                                                       Date






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