Minnesota 
2024

                                         Income Tax 

                                         Withholding

                                         Instruction Booklet 

                                         and Tax Tables 
                                         Start using this booklet Jan. 1, 2024

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

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

 Note: Updates may occur after this booklet is published that could affect your Minnesota withholding taxes 
 for 2024. Check our website periodically for updates.

2

What’s New
Interest Rate
The 2024 interest rate is 8% (.08).
Requirement to Withhold on Annuity and Pension Distributions
Minnesota Statute 290.92, subdivision 20, was amended by 2023 Minnesota tax law to require that a financial institution withhold Minnesota 
income tax on any periodic payment or non-periodic distribution for Minnesota residents, unless the resident requests that the financial institution 
not withhold.
Form W-4MN, Minnesota Withholding Allowance/Exemption Certificate
Beginning in 2020, federal Form W-4 will not compute allowances previously used to determine Minnesota withholding tax. Every employee that 
completes Form W-4 must complete Form W-4MN. If the employee does not complete a Form W-4MN, you must withhold tax at the single filing 
status with zero allowances. Form W-4MN is used so you can withhold the correct Minnesota income tax from the pay of your employees. 
Form W-4MNP, Minnesota Withholding Certificate for Pension or Annuity Payments
Form W-4MNP has been updated to allow recipients to choose a specific percentage or amount of withholding from their distributions or to 
choose zero withholding. Beginning with distributions after December 31, 2023, payers must request a W-4MNP if the recipient of the distribu-
tion has not already provided a withholding certificate that can be used to determine withholding. The Form W-4MNP also provides options for 
choosing different withholding rates for periodic and non-periodic distributions. See Form W-4MNP, Minnesota Withholding Certificate for Pen-
sion and Annuity Payments, later in the instructions, for more details. 
Updates to Electronic Form W-2 and 1099 Submissions 
The Minnesota Department of Revenue has made changes to submitting federal Forms W-2 and 1099 electronically through our e-Services sys-
tem. These changes affect customers sending this information through either the Manual method or Simple File method. 
For details about these changes, see Withholding Tax Fact Sheets 2 and 2a on our website at www.revenue.state.mn.us.

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

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

Third-Party Bulk Filers - Payroll Service Providers
A third-party bulk filer—also known as a payroll service provider—is a person or company who has custody or control over another employer’s 
funds for the purpose of filing returns and depositing tax withheld.
Register for a Minnesota Tax ID Number 
As a third-party bulk filer, you and each of your clients must have a valid Minnesota Tax ID Number. To get a Minnesota ID Number, go to our 
website and select Register for a Tax ID Number under Businesses, or call 651-282-5225 or 1-800-657-3605 during business hours. 
File Returns and Deposit Tax Electronically 
As a third-party bulk filer, you must file returns, make deposits, and submit W-2 and 1099 information electronically using our e-Services system. 
When filing returns, you can manually enter each client’s filing information or send an electronic file (in a spreadsheet format) containing your 
client’s information. Both options are available in e-Services. To find file layout information, go to www.revenue.state.mn.us and enter  
withholding file formats into the Search box.
Update Client Information
If you have clients to add or remove, you must provide us with updated client information at least once per month. To update client  
information, go to our website and log in to e-Services.                                                                                  3
For more information, including registering and responsibilities, see Withholding Fact Sheet 5, Third-Party Bulk Filers.

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

Withhold From Income Assignable to Minnesota
Minnesota Residents 
You may be required to withhold Minnesota income tax from wages paid to a Minnesota resident regardless of where they performed the work 
(even if outside the United States). See information on page 5 to determine Minnesota tax to withhold.
Residents of Another State
If you are required to withhold federal income tax from a nonresident employee’s wages for work performed in Minnesota, you must also 
withhold Minnesota income tax in most cases.
Exceptions: You are not required to withhold Minnesota tax if either:
• The employee is a resident of Michigan or North Dakota and meets the reciprocity agreement provisions (see “Reciprocity for Residents of 
  Michigan or North Dakota” on this page)
• The amount you expect to pay the employee is less than $14,575
Note: Wages earned while an employee was a Minnesota resident, but received when they were a nonresident, are assignable to Minnesota 
and subject to Minnesota withholding tax. Wages include all income for services performed in Minnesota (such as severance pay, equity-based 
awards, and other non-statutory deferred compensation). For details, see “Form W-2 Wage Allocation” on page 12 and Withholding Fact Sheet 
19, Nonresident Wage Income Assigned to Minnesota.
Reciprocity for Residents of Michigan or North Dakota
Minnesota has income tax reciprocity agreements with Michigan and North Dakota. Under these agreements, you are not required to withhold 
Minnesota income tax from wages if all of these apply:
• Your employees are Michigan or North Dakota residents
• They work in Minnesota
• They give you a properly completed Form MWR, Reciprocity Exemption/Affidavit of Residency, each year (You must send us copies of 
  these forms)
Although you are not required to withhold income tax for the reciprocity state, we encourage you to do so as a courtesy to your employee. If 
you agree to withhold, contact the Michigan or North Dakota revenue department for information. For details, see Withholding Fact Sheet 20, 
Reciprocity - Employee Withholding.
Interstate Carrier Companies 
If you operate an interstate carrier company and have employees who regularly perform assigned duties in more than one state (such as truck 
drivers, bus drivers, or railroad workers), withhold income tax for their state of residence only.

4

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

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

  Worksheet for Residents Working Outside Minnesota
  1. Enter the tax that would have been withheld if the employee  
    had performed the work in Minnesota (use Minnesota tax tables)  . .... ....... ........... ........... ..... ...... 1 
  2. Enter the tax you are withholding for the state in which the employee works  ... ...... ..... ....... ..... ...... .... 2 
  3. If step 1 is more than step 2, subtract step 2 from step 1. Send this amount to the Minnesota Department of Revenue.. 3 
  If step 1 is less than step 2, do not withhold Minnesota income tax. Send the amount on step 2 to the state in which the employee is working.
                                                                                                                                               5

Forms for Minnesota Withholding Tax
Employee’s Withholding Allowance Certificates
Form W-4MN, Minnesota Allowance/Exemption Certificate
All new employees must complete Form W-4MN to determine their Minnesota withholding allowances. If an employee completes a new fed-
eral Form W-4, they must also complete a Form W-4MN.
When to send us Form W-4MN copies 
Send us copies of Form W-4MN at the address provided on the form if any of these apply:
•  Your employees claim more than 10 Minnesota withholding allowances
•  The employee checked box A or B under Section 2, and you reasonably expect the employee’s wages to exceed $200 per week 
•  You believe your employees are not entitled to their number of allowances claimed
If an employee claims to be exempt from Minnesota withholding, they must provide you a new Form W-4MN each year.
If you are paying an employee for wages that are exempt from withholding, do not submit Form W-4MN to us.
Form W-4MN Penalties
We may assess an employee a $500 penalty if they knowingly file an incorrect Form W-4MN. 
We may assess an employer a $50 penalty for each Form W-4MN not filed with us when required.
Form W-4MNP, Minnesota Withholding Certificate for Pension and Annuity Payments
You must withhold Minnesota income tax from pension and annuity payments unless the recipient requests to not have tax withheld. Each pen-
sion or annuity recipient must complete Form W-4MNP. If a recipient receives payments or distributions from an employee deferred compen-
sation plan (such as a 401(k)), an individual retirement plan (IRA), or a commercial annuity, they should complete Form W-4MNP. 
What if the recipient previously provided a withholding certificate (W-4MN or W-4MNP) before receiving distributions 
in 2024?
If the recipient already has provided a withholding certificate to determine the amount of withholding for distributions, you may continue using 
that method for withholding. Do not change withholding on distributions without requesting an updated Form W-4MNP.
What if the recipient does not provide a Form W-4MNP upon request?
If you requested a Form W-4MNP and the recipient did not respond, you must begin withholding at 6.25% of the distribution. Do not begin 
withholding at 6.25% without first requesting a Form W-4MNP from the recipient. 
How do I withhold tax on non-periodic distributions? 
It depends on whether or not the recipient has provided a Form W-4MNP or receives periodic payments.

If the recipient  And               To determine withholding for the non-periodic payment
Has Form W-4MNP  Also receives      Use either Method 1 or Method 2.
on file which     periodic payments Method 1: Add the non-periodic distribution to the periodic payment, then determine with-
uses allowances                     holding using the Minnesota Withholding Tax Tables.
to determine                        Method 2: Use the tax tables to determine withholding on the periodic payment separately. 
withholding                         Multiply the non-periodic distribution by 6.25% to determine withholding on the payment.
                  Does not receive  See the worksheet on page 34. Use this worksheet to calculate withholding using an annual 
                  periodic payments payment period for the distribution. For future payments, you should consider reaching out to 
                                    the recipient to have them complete a current Form W-4MNP.
Does not have Form W-4MNP on file   Have the recipient complete Form W-4MNP.
Has a W-4MNP on file with the       This form has a separate section for withholding on non-periodic distributions. Use the with-
percentage method                   holding percentage chosen by the recipient for the relevant type of distribution.
If you are determining withholding with allowances, use the withholding tables on pages 16-33 to determine how much to withhold. The with-
holding amount is determined as though the annuity was a wage payment.
If you use a computer to determine how much to withhold, use the formula on page 34.
The wage total entered on your withholding tax return should not include pension and annuity payments. However, the total amount withheld 
should include the tax withheld from pension and annuity payments as well as tax withheld from your employees’ wages.
Provide a federal Form 1099-R to the pension and annuity recipient at year-end showing payment and withholding amounts.
Keep all Forms W-4MNP with your records.

Report Federal Changes
If the IRS changes or audits your federal withholding tax return or you amend your federal return, and those changes affect wages reported 
on your Minnesota return, you must amend your Minnesota return.
File an amended Minnesota withholding tax return (see page 14) within 180 days after the IRS notifies you or after you file a federal 
amended return. 
If the changes do not affect your Minnesota return, you have 180 days to send us a letter of explanation. Send your letter and a copy of your 
amended federal return or the IRS correction notice to Minnesota Department of Revenue, Mail Station 5410, 600 N. Robert St., St. Paul 
MN 55146-5410.
If you fail to report federal changes as required, we may assess a penalty equal to 10% of any additional tax due.
6

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

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

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

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

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

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

8

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

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

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

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

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

                                                                                                                                                9

Worksheets

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

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

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

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

              Worksheets only

                  Do not submit

10

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

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

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

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

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

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

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

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

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

12

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

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

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

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

                                                                                                                                       13

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

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

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

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

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

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

Interest 
You must pay interest on both the amount you send in late and the penalty. The 2024 interest rate is 8% (.08).
To calculate how much interest you owe, use the formula below:
Interest = (tax + penalty) x # of days late x interest rate ÷ 365

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

14

2024

Minnesota

Withholding

Tax Tables

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

                                                                             15

Single employees paid every day

If the employee’s     Number of withholding allowances
wages are             0  1     2                      3         4           5  6  7  8  9  10 or more
at least but less than The amount to withhold (in whole dollars)
  0               24  0  0     0                      0         0           0  0  0  0  0  0
  24              28  1  0     0                      0         0           0  0  0  0  0  0
  28              32  1  0     0                      0         0           0  0  0  0  0  0
  32              36  1  0     0                      0         0           0  0  0  0  0  0
  36              40  1  1     0                      0         0           0  0  0  0  0  0
  40              44  2  1     0                      0         0           0  0  0  0  0  0
  44              48  2  1     0                      0         0           0  0  0  0  0  0
  48              52  2  1     1                      0         0           0  0  0  0  0  0
  52              56  2  1     1                      0         0           0  0  0  0  0  0
  56              60  2  2     1                      0         0           0  0  0  0  0  0
  60              64  3  2     1                      0         0           0  0  0  0  0  0
  64              68  3  2     1                      1         0           0  0  0  0  0  0
  68              72  3  2     2                      1         0           0  0  0  0  0  0
  72              76  3  3     2                      1         0           0  0  0  0  0  0
  76              80  4  3     2                      1         1           0  0  0  0  0  0
  80              84  4  3     2                      1         1           0  0  0  0  0  0
  84              88  4  3     2                      2         1           0  0  0  0  0  0
  88              92  4  3     3                      2         1           0  0  0  0  0  0
  92              96  4  4     3                      2         1           1  0  0  0  0  0
  96              100 5  4     3                      2         2           1  0  0  0  0  0
  100             104 5  4     3                      3         2           1  0  0  0  0  0
  104             108 5  4     4                      3         2           1  1  0  0  0  0
  108             112 5  4     4                      3         2           1  1  0  0  0  0
  112             116 6  5     4                      3         2           2  1  0  0  0  0
  116             120 6  5     4                      3         3           2  1  0  0  0  0
  120             124 6  5     4                      4         3           2  1  1  0  0  0
  124             128 6  5     5                      4         3           2  2  1  0  0  0
  128             132 7  6     5                      4         3           3  2  1  0  0  0
  132             136 7  6     5                      4         4           3  2  1  1  0  0
  136             140 7  6     5                      4         4           3  2  1  1  0  0
  140             144 8  7     6                      5         4           3  2  2  1  0  0
  144             148 8  7     6                      5         4           3  3  2  1  0  0
  148             152 8  7     6                      5         4           4  3  2  1  1  0
  152             156 8  7     6                      5         5           4  3  2  2  1  0
  156             160 9  8     7                      6         5           4  3  3  2  1  0
6.80% OF THE EXCESS OVER $160 PLUS (round total to the nearest whole dollar)
  160             302 9  8     7                      6         5           4  3  3  2  1  0
7.85% OF THE EXCESS OVER $302 PLUS (round total to the nearest whole dollar)
  302             549 18 17    17                     16        15          14 13 12 11 10 9
9.85% OF THE EXCESS OVER $549 PLUS (round total to the nearest whole dollar)
  549     and over    38 37    36                     35        33          32 31 30 29 28 27

16

Married employees paid every day

If the employee’s         Number of withholding allowances                         Number of withholding allowances     If the employee’s 
wages are10 or more 9     8  0  7  1 6  2 5                3               4  4  3  5  2  6 1 7 0                   8        9 wages are10 or 
                                                                              but less than The amount to withhold (in whole dollars)  at leastmore
at least0   but less 0    The amount to withhold (in whole dollars)0 0 0 0 0     0     0  0   0                     24                0
            than
0                   0     0     0    0    0                                0     0     0  0   1                     28                24
          0            48    0     0    0                  0                  0     0     0   0                     0        0           0
0                   0     0     0    0    0                                0     0     0  0   1                     32                28
   48                  52    1     0    0                  0                  0     0     0   0                     0        0           0
0                   0     0     0    0    0                                0     0     0  0   1                     36                32
   52                  56    1     0    0                  0                  0     0     0   0                     0        0           0
0                   0     0     0    0    0                                0     0     0  1   1                     40                36
   56                  60    1     0    0                  0                  0     0     0   0                     0        0           0
0                   0     0     0    0    0                                0     0     0  1   2                     44                40
   60                  64    1     0    0                  0                  0     0     0   0                     0        0           0
0                   0     0     0    0    0                                0     0     0  1   2                     48                44
   64                  68    1     1    0                  0                  0     0     0   0                     0        0           0
0                   0     0     0    0    0                                0     0     1  1   2                     52                48
   68                  72    2     1    0                  0                  0     0     0   0                     0        0           0
0                   0     0     0    0    0                                0     0     1  1   2                     56                52
   72                  76    2     1    0                  0                  0     0     0   0                     0        0           0
0                   0     0     0    0    0                                0     0     1  2   2                     60                56
   76                  80    2     1    1                  0                  0     0     0   0                     0        0           0
0                   0     0     0    0    0                                0     0     1  2   3                     64                60
   80                  84    2     2    1                  0                  0     0     0   0                     0        0           0
0                   0     0     0    0    0                                0     1     1  2   3                     68                64
   84                  88    3     2    1                  0                  0     0     0   0                     0        0           0
0                   0     0     0    0    0                                0     1     2  2   3                     72                68
   88                  92    3     2    1                  0                  0     0     0   0                     0        0           0
0                   0     0     0    0    0                                0     1     2  3   3                     76                72
   92                  96    3     2    1                  1                  0     0     0   0                     0        0           0
0                   0     0     0    0    0                                1     1     2  3   4                     80                76
   96                 100    3     2    2                  1                  0     0     0   0                     0        0           0
0                   0     0     0    0    0                                1     1     2  3   4                     84                80
  100                 104    3     3    2                  1                  0     0     0   0                     0        0           0
0                   0     0     0    0    0                                1     2     2  3   4                     88                84
  104                 108    4     3    2                  1                  1     0     0   0                     0        0           0
0                   0     0     0    0    0                                1     2     3  3   4                     92                88
  108                 112    4     3    2                  2                  1     0     0   0                     0        0           0
0                   0     0     0    0    1                                1     2     3  4   4                     96                92
  112                 116    4     3    3                  2                  1     0     0   0                     0        0           0
0                   0     0     0    0    1                                2     2     3  4   5                     100               96
  116                 120    4     3    3                  2                  1     0     0   0                     0        0           0
0                   0     0     0    0    1                                2     3     3  4   5                     104               100
  120                 124    4     4    3                  2                  1     1     0   0                     0        0           0
0                   0     0     0    1    1                                2     3     4  4   5                     108               104
  124                 128    5     4    3                  2                  2     1     0   0                     0        0           0
0                   0     0     0    1    1                                2     3     4  4   5                     112               108
  128                 132    5     4    3                  3                  2     1     0   0                     0        0           0
0                   0     0     0    1    2                                2     3     4  5   6                     116               112
  132                 136    5     4    4                  3                  2     1     1   0                     0        0           0
0                   0     0     0    1    2                                3     3     4  5   6                     120               116
  136                 140    5     5    4                  3                  2     2     1   0                     0        0           0
0                   0     0     1    1    2                                3     4     4  5   6                     124               120
  140                 144    6     5    4                  3                  3     2     1   0                     0        0           0
0                   0     0     1    2    2                                3     4     5  5   6                     128               124
  144                 148    6     5    4                  3                  3     2     1   0                     0        0           0
0                   0     0     1    2    3                                3     4     5  6   7                     132               128
  148                 152    6     5    4                  4                  3     2     1   1                     0        0           0
0                   0     1     1    2    3                                4     4     5  6   7                     136               132
  152                 156    6     5    5                  4                  3     2     2   1                     0        0           0
0                   0     1     1    2    3                                4     4     5  6   7                     140               136
  156                 160    6     6    5                  4                  3     3     2   1                     0        0           0
0                   0     1     2    2    3                                4     5     6  7   8                     144               140
6.80 PERCENT OF THE EXCESS OVER $160 PLUS (round total to the nearest whole dollar)
0                   0     1     2    3    3                                4     5     6  7   8                     148               144
  160                 550    6     6    5                  4                  3     3     2   1                     0        0           0
0                   1     1     2    3    4                                4     5     6  7   8                     152               148
7.85 PERCENT OF THE EXCESS OVER $522 PLUS (round total to the nearest whole dollar)
0                   1     2     2    3    4                                5     5     6  7   8                     156               152
  550                 932    33   32   31                  30                 29    28    27  26  25                    24               23
0                   1     2     3    3    4                                5     6     7  8   9                     160               156
9.85 PERCENT OF THE EXCESS OVER $932 PLUS (round total to the nearest whole dollar)
                                                           6.80% OF THE EXCESS OVER $160 PLUS (round total to the nearest whole dollar)
  932       and over         63   62   61                  60                 58    57    56  55  54                    53               52
0                   1     2     3    3    4                                5     6     7  8   9                     302               160
                                                           7.85% OF THE EXCESS OVER $302 PLUS (round total to the nearest whole dollar)
9                   10    11    12   13   14                               15    16    17 17  18                    549               302
                                                           9.85% OF THE EXCESS OVER $549 PLUS (round total to the nearest whole dollar)
27                  28    29    30   31   32                               33    35    36 37  38                    and over          549

                                                                                                                                         17

Single employees paid once a week
If the employee’s     Number of withholding allowances
wages are             0  1  2                         3         4  5 6 7 8 9 10 or more
at least but less than The amount to withhold (in whole dollars)
  0               100 0  0       0                    0         0  0 0 0 0 0 0
  100             110 1  0       0                    0         0  0 0 0 0 0 0
  110             120 2  0       0                    0         0  0 0 0 0 0 0
  120             130 2  0       0                    0         0  0 0 0 0 0 0
  130             140 3  0       0                    0         0  0 0 0 0 0 0
  140             150 3  0       0                    0         0  0 0 0 0 0 0
  150             160 4  0       0                    0         0  0 0 0 0 0 0
  160             170 4  0       0                    0         0  0 0 0 0 0 0
  170             180 5  0       0                    0         0  0 0 0 0 0 0
  180             190 5  0       0                    0         0  0 0 0 0 0 0
  190             200 6  1       0                    0         0  0 0 0 0 0 0
  200             210 6  1       0                    0         0  0 0 0 0 0 0
  210             220 7  2       0                    0         0  0 0 0 0 0 0
  220             230 7  2       0                    0         0  0 0 0 0 0 0
  230             240 8  3       0                    0         0  0 0 0 0 0 0
  240             250 9  3       0                    0         0  0 0 0 0 0 0
  250             260 9  4       0                    0         0  0 0 0 0 0 0
  260             270 10 4       0                    0         0  0 0 0 0 0 0
  270             280 10 5       0                    0         0  0 0 0 0 0 0
  280             290 11 5       0                    0         0  0 0 0 0 0 0
  290             300 11 6       1                    0         0  0 0 0 0 0 0
  300             310 12 7       1                    0         0  0 0 0 0 0 0
  310             320 12 7       2                    0         0  0 0 0 0 0 0
  320             330 13 8       2                    0         0  0 0 0 0 0 0
  330             340 13 8       3                    0         0  0 0 0 0 0 0
  340             350 14 9       3                    0         0  0 0 0 0 0 0
  350             360 14 9       4                    0         0  0 0 0 0 0 0
  360             370 15 10      5                    0         0  0 0 0 0 0 0
  370             380 15 10      5                    0         0  0 0 0 0 0 0
  380             390 16 11      6                    0         0  0 0 0 0 0 0
  390             400 17 11      6                    1         0  0 0 0 0 0 0
  400             410 17 12      7                    1         0  0 0 0 0 0 0
  410             420 18 12      7                    2         0  0 0 0 0 0 0
  420             430 18 13      8                    3         0  0 0 0 0 0 0
  430             440 19 13      8                    3         0  0 0 0 0 0 0
  440             450 19 14      9                    4         0  0 0 0 0 0 0
  450             460 20 15      9                    4         0  0 0 0 0 0 0
  460             470 20 15 10                        5         0  0 0 0 0 0 0
  470             480 21 16 10                        5         0  0 0 0 0 0 0
  480             490 21 16 11                        6         1  0 0 0 0 0 0
  490             500 22 17 11                        6         1  0 0 0 0 0 0
  500             510 22 17 12                        7         2  0 0 0 0 0 0
  510             520 23 18 13                        7         2  0 0 0 0 0 0
  520             530 23 18 13                        8         3  0 0 0 0 0 0
  530             540 24 19 14                        8         3  0 0 0 0 0 0
  540             550 25 19 14                        9         4  0 0 0 0 0 0
  550             560 25 20 15                        10        4  0 0 0 0 0 0
  560             570 26 20 15                        10        5  0 0 0 0 0 0
  570             580 26 21 16                        11        5  0 0 0 0 0 0
  580             590 27 21 16                        11        6  1 0 0 0 0 0
  590             600 27 22 17                        12        6  1 0 0 0 0 0
  600             610 28 23 17                        12        7  2 0 0 0 0 0
  610             620 28 23 18                        13        8  2 0 0 0 0 0
  620             630 29 24 18                        13        8  3 0 0 0 0 0
  630             640 29 24 19                        14        9  3 0 0 0 0 0
  640             650 30 25 20                        14        9  4 0 0 0 0 0
  650             660 30 25 20                        15        10 4 0 0 0 0 0
  660             670 31 26 21                        15        10 5 0 0 0 0 0
  670             680 32 26 21                        16        11 6 0 0 0 0 0
18

Single employees paid once a week
  If the employee’s             Number of withholding allowances             Number of withholding allowances                If the employee’s 
9 10 or morewages are 8         07   1 6  25                     34    43    52                           61    70    8      9 10 or morewages are
  at least but less than The amount to withhold (in whole dollars)     but less than The amount to withhold (in whole dollars)   at least
0 680      0          6900      320  270  220                    160   110   06                           10    00    1000   0   0             0
0 690      0          7000      330  270  220                    170   120   07                           10    10    1100   0   100           0
0 700      0          7100      330  280  230                    180   120   07                           20    20    1200   0   110           0
0 710      0          7200      340  280  230                    180   130   08                           20    20    1300   0   120           0
0 720      0          7300      350  290  240                    190   130   08                           30    30    1400   0   130           0
0 730      0          7400      350  300  240                    190   140   09                           40    30    1500   0   140           0
0 740      0          7500      360  300  250                    200   140   09                           40    40    1600   0   150           0
0 750      0          7600      370  310  250                    200   150   100                          50    40    1700   0   160           0
0 760      0          7700      370  310  260                    210   160   100                          50    50    1800   0   170           0
0 770      0          7800      380  320  260                    210   160   110                          60    50    1900   0   180           0
0 780      0          7900      390  320  270                    220   170   110                          61    61    2000   0   190           0
0 790      0          8000      390  330  280                    220   170   120                          71    62    2100   0   200           0
0 800      0          8100      400  330  280                    230   180   120                          72    72    2200   0   210           0
0 810      0          8200      410  340  290                    230   180   130                          82    73    2300   0   220           0
0 820      0          8300      410  350  290                    240   190   140                          83    83    2400   0   230           0
0 830      0          8400      420  350  300                    240   190   140                          93    94    2500   0   240           0
0 840      0          8500      430  360  300                    250   200   150                          94    94    2600   0   250           0
0 850      0          8600      430  370  310                    260   200   150                          104   105   2700   0   260           0
0 860      0          8700      440  380  310                    260   210   160                          105   105   2800   0   270           0
0 870      0          8800      450  380  320                    270   210   160                          115   116   2901   0   280           0
0 880      0          8900      450  390  320                    270   220   171                          126   116   3001   0   290           0
0 890      0          9000      460  400  330                    280   220   171                          127   127   3102   0   300           0
0 900      0          9100      470  400  340                    280   230   182                          137   127   3202   0   310           0
0 910      0          9200      480  410  340                    290   240   182                          138   138   3303   0   320           0
0 920      0          9300      480  420  350                    290   240   193                          148   139   3403   0   330           0
0 930      0          9400      490  420  360                    300   250   193                          149   149   3504   0   340           0
0 940      0          9500      500  430  360                    300   250   204                          159   1014  3604   0   350           0
0 950      0          9600      500  440  370                    310   260   215                          1510  1015  3705   0   360           0
0 960      0          9700      510  440  380                    310   260   215                          1610  1115  3805   0   370           0
0 970      0          9800      520  450  380                    320   270   226                          1611  1116  3906   1   380           0
0 980      0          9900      520  460  390                    330   271   226                          1711  1217  4007   1   390           0
0 990      0          1,0000    530  460  400                    330   281   237                          1712  1217  4107   2   400           0
0 1,000    0          1,0100    540  470  400                    340   282   237                          1812  1318  4208   2   410           0
0 1,010    0          1,0200    540  480  410                    350   293   248                          1913  1318  4308   3   420           0
0 1,020    0          1,0300    550  480  420                    350   293   248                          1913  1419  4409   3   430           0
0 1,030    0          1,0400    560  490  420                    360   304   259                          2014  1419  4509   4   440           0
0 1,040    0          1,0500    560  500  430                    370   314   259                          2015  1520  10460  5   450           0
0 1,050    0          1,0600    570  500  440                    370   315   2610                         2115  1520  10470  5   460           0
0 1,060    0          1,0700    580  510  450                    380   325   2610                         2116  1621  11480  6   470           0
0 1,070    0          1,0800    580  520  450                    391   326   2711                         2216  1721  11490  6   480           1
0 1,080    0          1,0900    590  520  460                    391   336   2711                         2217  1722  12500  7   490           1
0 1,090    0          1,1000    600  530  470                    402   337   2812                         2317  1822  12510  7   500           2
0 1,100    0          1,1100    600  540  470                    412   347   2913                         2318  1823  13520  8   510           3
0 1,110    0          1,1200    610  550  480                    413   358   2913                         2418  1923  13530  8   520           3
0 1,120    0          1,1300    620  550  490                    423   358   3014                         2419  1924  14540  9   530           4
0 1,130    0          1,1400    620  560  490                    434   369   3014                         2519  2025  15550  9   540           4
0 1,140    0          1,1500    630  570  500                    434   3710  3115                         2520  2025  15560  10  550           5
0 1,150    0          1,1600    640  570  510                    445   3710  3115                         2620  2126  16570  10  560           5
0 1,160    0          1,1700    650  580  510                    455   3811  3216                         2721  2126  16580  11  570           6
0 1,170    0          1,1800    650  590  521                    456   3911  3216                         2721  2227  17590  11  580           6
0 1,180    0          1,1900    660  590  531                    466   3912  3317                         2822  2227  17600  12  590           7
0 1,190    0          1,2000    670  600  532                    477   4012  3417                         2823  2328  18610  13  600           7
0 6.80 PERCENT OF THE EXCESS OVER $1,200 PLUS (round total to the nearest whole dollar)0 0 0 0 2 8 13 18  23    28    620        610
0 1,200    0          2,0880    670  600  543                    478   4013  3418                         2824  2329  18630  13  620           8
0 7.85 PERCENT OF THE EXCESS OVER $2,088 PLUS (round total to the nearest whole dollar)0 0 0 0 3 9 14 19  24    29    640        630
0 2,088    0          3,8020    1270 1210 1144                   1079  10114 9420                         8825  8130  74650  68  640           61
0 9.85 PERCENT OF THE EXCESS OVER $3,607 PLUS (round total to the nearest whole dollar)0 0 0 0 4 10 15 20 25    30    660        650
0 3,802    0          and over0 2620 2540 2475                   23910 23115 22421                        21626 20831 201670 193 660   186
0          0          0         0    0    6                      11    16    21                           26    32    680        670
                                                                                                                                     19

Married employees paid once a week

If the employee’s Number of withholding allowances
wages are         0  1  2                         3        4 5 6 7 8 9 10 or more
at      but less  The amount to withhold (in whole dollars)
least   than
      0     280   0  0  0                         0        0 0 0 0 0 0 0
   280      290   1  0  0                         0        0 0 0 0 0 0 0
   290      300   1  0  0                         0        0 0 0 0 0 0 0
   300      310   2  0  0                         0        0 0 0 0 0 0 0
   310      320   2  0  0                         0        0 0 0 0 0 0 0
   320      330   3  0  0                         0        0 0 0 0 0 0 0
   330      340   4  0  0                         0        0 0 0 0 0 0 0
   340      350   4  0  0                         0        0 0 0 0 0 0 0
   350      360   5  0  0                         0        0 0 0 0 0 0 0
   360      370   5  0  0                         0        0 0 0 0 0 0 0
   370      380   6  0  0                         0        0 0 0 0 0 0 0
   380      390   6  1  0                         0        0 0 0 0 0 0 0
   390      400   7  2  0                         0        0 0 0 0 0 0 0
   400      410   7  2  0                         0        0 0 0 0 0 0 0
   410      420   8  3  0                         0        0 0 0 0 0 0 0
   420      430   8  3  0                         0        0 0 0 0 0 0 0
   430      440   9  4  0                         0        0 0 0 0 0 0 0
   440      450   9  4  0                         0        0 0 0 0 0 0 0
   450      460   10 5  0                         0        0 0 0 0 0 0 0
   460      470   10 5  0                         0        0 0 0 0 0 0 0
   470      480   11 6  1                         0        0 0 0 0 0 0 0
   480      490   12 6  1                         0        0 0 0 0 0 0 0
   490      500   12 7  2                         0        0 0 0 0 0 0 0
   500      510   13 7  2                         0        0 0 0 0 0 0 0
   510      520   13 8  3                         0        0 0 0 0 0 0 0
   520      530   14 8  3                         0        0 0 0 0 0 0 0
   530      540   14 9  4                         0        0 0 0 0 0 0 0
   540      550   15 10 4                         0        0 0 0 0 0 0 0
   550      560   15 10 5                         0        0 0 0 0 0 0 0
   560      570   16 11 5                         0        0 0 0 0 0 0 0
   570      580   16 11 6                         1        0 0 0 0 0 0 0
   580      590   17 12 7                         1        0 0 0 0 0 0 0
   590      600   17 12 7                         2        0 0 0 0 0 0 0
   600      610   18 13 8                         2        0 0 0 0 0 0 0
   610      620   18 13 8                         3        0 0 0 0 0 0 0
   620      630   19 14 9                         3        0 0 0 0 0 0 0
   630      640   20 14 9                         4        0 0 0 0 0 0 0
   640      650   20 15 10                        5        0 0 0 0 0 0 0
   650      660   21 15 10                        5        0 0 0 0 0 0 0
   660      670   21 16 11                        6        0 0 0 0 0 0 0
   670      680   22 17 11                        6        1 0 0 0 0 0 0
   680      690   22 17 12                        7        1 0 0 0 0 0 0
   690      700   23 18 12                        7        2 0 0 0 0 0 0
   700      710   23 18 13                        8        3 0 0 0 0 0 0
   710      720   24 19 13                        8        3 0 0 0 0 0 0
   720      730   24 19 14                        9        4 0 0 0 0 0 0
   730      740   25 20 15                        9        4 0 0 0 0 0 0
   740      750   25 20 15                        10       5 0 0 0 0 0 0
   750      760   26 21 16                        10       5 0 0 0 0 0 0
   760      770   27 21 16                        11       6 1 0 0 0 0 0

20

Married employees paid once a week

If the employee’s Number of withholding allowances
wages are         0   1   2                       3        4   5                     6 7   8   9   10 or more
at     but less   The amount to withhold (in whole dollars)
least  than
   770     780    27  22  17                      11       6   1                     0 0   0   0   0
   780     790    28  22  17                      12       7   2                     0 0   0   0   0
   790     800    28  23  18                      13       7   2                     0 0   0   0   0
   800     810    29  23  18                      13       8   3                     0 0   0   0   0
   810     820    29  24  19                      14       8   3                     0 0   0   0   0
   820     830    30  25  19                      14       9   4                     0 0   0   0   0
   830     840    30  25  20                      15       9   4                     0 0   0   0   0
   840     850    31  26  20                      15       10  5                     0 0   0   0   0
   850     860    31  26  21                      16       11  5                     0 0   0   0   0
   860     870    32  27  21                      16       11  6                     1 0   0   0   0
   870     880    32  27  22                      17       12  6                     1 0   0   0   0
   880     890    33  28  23                      17       12  7                     2 0   0   0   0
   890     900    33  28  23                      18       13  8                     2 0   0   0   0
   900     910    34  29  24                      18       13  8                     3 0   0   0   0
   910     920    35  29  24                      19       14  9                     3 0   0   0   0
   920     930    35  30  25                      19       14  9                     4 0   0   0   0
   930     940    36  30  25                      20       15  10                    4 0   0   0   0
   940     950    36  31  26                      21       15  10                    5 0   0   0   0
   950     960    37  31  26                      21       16  11                    6 0   0   0   0
   960     970    37  32  27                      22       16  11                    6 1   0   0   0
   970     980    38  33  27                      22       17  12                    7 1   0   0   0
   980     990    38  33  28                      23       18  12                    7 2   0   0   0
   990     1,000  39  34  28                      23       18  13                    8 2   0   0   0
1,000      1,010  39  34  29                      24       19  13                    8 3   0   0   0
1,010      1,020  40  35  30                      24       19  14                    9 4   0   0   0
1,020      1,030  40  35  30                      25       20  14                    9 4   0   0   0
1,030      1,040  41  36  31                      25       20  15  10                  5   0   0   0
1,040      1,050  42  36  31                      26       21  16  10                  5   0   0   0
1,050      1,060  42  37  32                      26       21  16  11                  6   0   0   0
1,060      1,070  43  37  32                      27       22  17  11                  6   1   0   0
1,070      1,080  43  38  33                      28       22  17  12                  7   2   0   0
1,080      1,090  44  38  33                      28       23  18  12                  7   2   0   0
1,090      1,100  44  39  34                      29       23  18  13                  8   3   0   0
1,100      1,110  45  40  34                      29       24  19  14                  8   3   0   0
1,110      1,120  45  40  35                      30       24  19  14                  9   4   0   0
1,120      1,130  46  41  35                      30       25  20  15                  9   4   0   0
1,130      1,140  46  41  36                      31       26  20  15                  10  5   0   0
1,140      1,150  47  42  36                      31       26  21  16                  10  5   0   0
1,150      1,160  47  42  37                      32       27  21  16                  11  6   1   0
1,160      1,170  48  43  38                      32       27  22  17                  12  6   1   0
1,170      1,180  49  43  38                      33       28  22  17                  12  7   2   0
1,180      1,190  49  44  39                      33       28  23  18                  13  7   2   0
1,190      1,200  50  44  39                      34       29  24  18                  13  8   3   0
1,200      1,210  51  45  40                      34       29  24  19                  14  8   3   0
6.80 PERCENT OF THE EXCESS OVER $1,210 PLUS (round total to the nearest whole dollar)
1,210      3,808  51  45  40                      35       30  24  19                  14  9   4   0
7.85 PERCENT OF THE EXCESS OVER $3,808 PLUS (round total to the nearest whole dollar)
3,808      6,451  228 221 215                     208      201 195 188                 181 175 168 162
9.85 PERCENT OF THE EXCESS OVER $6,451 PLUS (round total to the nearest whole dollar)
6,451  and over   435 428 420                     412      405 397 389                 382 374 367 359

                                                                                                   21

Single employees paid every two weeks

If the employee’s wages  Number of withholding allowances
are            0  1  2                                   3      4  5  6 7 8 9 10 or more
at least but less than The amount to withhold (in whole dollars)
    0    180   0  0  0                                   0      0  0  0 0 0 0 0
    180  200   1  0  0                                   0      0  0  0 0 0 0 0
    200  220   2  0  0                                   0      0  0  0 0 0 0 0
    220  240   3  0  0                                   0      0  0  0 0 0 0 0
    240  260   4  0  0                                   0      0  0  0 0 0 0 0
    260  280   5  0  0                                   0      0  0  0 0 0 0 0
    280  300   6  0  0                                   0      0  0  0 0 0 0 0
    300  320   7  0  0                                   0      0  0  0 0 0 0 0
    320  340   8  0  0                                   0      0  0  0 0 0 0 0
    340  360   10 0  0                                   0      0  0  0 0 0 0 0
    360  380   11 0  0                                   0      0  0  0 0 0 0 0
    380  400   12 1  0                                   0      0  0  0 0 0 0 0
    400  420   13 2  0                                   0      0  0  0 0 0 0 0
    420  440   14 3  0                                   0      0  0  0 0 0 0 0
    440  460   15 4  0                                   0      0  0  0 0 0 0 0
    460  480   16 6  0                                   0      0  0  0 0 0 0 0
    480  500   17 7  0                                   0      0  0  0 0 0 0 0
    500  520   18 8  0                                   0      0  0  0 0 0 0 0
    520  540   19 9  0                                   0      0  0  0 0 0 0 0
    540  560   20 10 0                                   0      0  0  0 0 0 0 0
    560  580   21 11 1                                   0      0  0  0 0 0 0 0
    580  600   22 12 2                                   0      0  0  0 0 0 0 0
    600  620   23 13 3                                   0      0  0  0 0 0 0 0
    620  640   24 14 4                                   0      0  0  0 0 0 0 0
    640  660   26 15 5                                   0      0  0  0 0 0 0 0
    660  680   27 16 6                                   0      0  0  0 0 0 0 0
    680  700   28 17 7                                   0      0  0  0 0 0 0 0
    700  720   29 18 8                                   0      0  0  0 0 0 0 0
    720  740   30 19 9                                   0      0  0  0 0 0 0 0
    740  760   31 21 10                                  0      0  0  0 0 0 0 0
    760  780   32 22 11                                  1      0  0  0 0 0 0 0
    780  800   33 23 12                                  2      0  0  0 0 0 0 0
    800  820   34 24 13                                  3      0  0  0 0 0 0 0
    820  840   35 25 14                                  4      0  0  0 0 0 0 0
    840  860   36 26 15                                  5      0  0  0 0 0 0 0
    860  880   37 27 17                                  6      0  0  0 0 0 0 0
    880  900   38 28 18                                  7      0  0  0 0 0 0 0
    900  920   39 29 19                                  8      0  0  0 0 0 0 0
    920  940   41 30 20                                  9      0  0  0 0 0 0 0
    940  960   42 31 21                                  10     0  0  0 0 0 0 0
    960  980   43 32 22                                  12     1  0  0 0 0 0 0
    980  1,000 44 33 23                                  13     2  0  0 0 0 0 0
  1,000  1,020 45 34 24                                  14     3  0  0 0 0 0 0
  1,020  1,040 46 36 25                                  15     4  0  0 0 0 0 0
  1,040  1,060 47 37 26                                  16     5  0  0 0 0 0 0
  1,060  1,080 48 38 27                                  17     6  0  0 0 0 0 0
  1,080  1,100 49 39 28                                  18     8  0  0 0 0 0 0
  1,100  1,120 50 40 29                                  19     9  0  0 0 0 0 0
  1,120  1,140 51 41 30                                  20     10 0  0 0 0 0 0
  1,140  1,160 52 42 32                                  21     11 0  0 0 0 0 0
  1,160  1,180 53 43 33                                  22     12 1  0 0 0 0 0
  1,180  1,200 54 44 34                                  23     13 3  0 0 0 0 0
  1,200  1,220 56 45 35                                  24     14 4  0 0 0 0 0
  1,220  1,240 57 46 36                                  25     15 5  0 0 0 0 0
  1,240  1,260 58 47 37                                  26     16 6  0 0 0 0 0
  1,260  1,280 59 48 38                                  28     17 7  0 0 0 0 0
  1,280  1,300 60 49 39                                  29     18 8  0 0 0 0 0
  1,300  1,320 61 50 40                                  30     19 9  0 0 0 0 0
  1,320  1,340 62 52 41                                  31     20 10 0 0 0 0 0
22

Single employees paid every two weeks

If the employee’s wages  Number of withholding allowances               If the employee’s wages  Number of withholding allowances
9 10 or moreare 8         7 0  6 1  5  2                  4  3    3  4  2  5                             1  6  0 7   8        9 10 or moreare
at least  but less than The amount to withhold (in whole dollars) but less than The amount to withhold (in whole dollars)         at least
0 1,340   0     1,3600    063  0 53 0  42                 0  32   0  21 0  11                            0  1  0 0   1800     0   0     0
0 1,360   0     1,3800    064  0 54 0  43                 0  33   0  23 0  12                            0  2  1 0   2000     0   180   0
0 1,380   0     1,4000    065  0 55 0  44                 0  34   0  24 0  13                            0  3  2 0   2200     0   200   0
0 1,400   0     1,4200    067  0 56 0  45                 0  35   0  25 0  14                            0  4  3 0   2400     0   220   0
0 1,420   0     1,4400    068  0 57 0  47                 0  36   0  26 0  15                            0  5  4 0   2600     0   240   0
0 1,440   0     1,4600    069  0 58 0  48                 0  37   0  27 0  16                            0  6  5 0   2800     0   260   0
0 1,460   0     1,4800    071  0 59 0  49                 0  38   0  28 0  17                            0  7  6 0   3000     0   280   0
0 1,480   0     1,5000    072  0 60 0  50                 0  39   0  29 0  19                            0  8  7 0   3200     0   300   0
0 1,500   0     1,5200    073  0 61 0  51                 0  40   0  30 0  20                            0  9  8 0   3400     0   320   0
0 1,520   0     1,5400    075  0 62 0  52                 0  41   0  31 0  21                            0 10  100   3600     0   340   0
0 1,540   0     1,5600    076  0 63 0  53                 0  43   0  32 0  22                            0 11  111   3800     0   360   0
0 1,560   0     1,5800    077  0 64 0  54                 0  44   0  33 0  23                            1 12  122   4000     0   380   0
0 1,580   0     1,6000    079  0 66 0  55                 0  45   0  34 0  24                            2 14  133   4200     0   400   0
0 1,600   0     1,6200    080  0 67 0  56                 0  46   0  35 0  25                            3 15  144   4400     0   420   0
0 1,620   0     1,6400    081  0 68 0  57                 0  47   0  36 0  26                            4 16  155   4600     0   440   0
0 1,640   0     1,6600    083  0 70 0  58                 0  48   0  38 0  27                            6 17  166   4800     0   460   0
0 1,660   0     1,6800    084  0 71 0  59                 0  49   0  39 0  28                            7 18  177   5000     0   480   0
0 1,680   0     1,7000    086  0 72 0  60                 0  50   0  40 0  29                            8 19  188   5200     0   500   0
0 1,700   0     1,7200    087  0 74 0  61                 0  51   0  41 0  30                            9 20  1910  5400     0   520   0
0 1,720   0     1,7400    088  0 75 0  63                 0  52   0  42 0  31                            1021  2011  5600     0   540   0
0 1,740   0     1,7600    090  0 76 0  64                 0  53   0  43 1  32                            1122  2112  5801     0   560   0
0 1,760   0     1,7800    091  0 78 0  65                 0  54   0  44 2  34                            1223  2213  6002     0   580   0
0 1,780   0     1,8000    092  0 79 0  66                 0  55   0  45 3  35                            1324  2314  6203     0   600   0
0 1,800   0     1,8200    094  0 80 0  67                 0  56   0  46 4  36                            1425  2415  6404     0   620   0
0 1,820   0     1,8400    095  0 82 0  69                 0  58   0  47 5  37                            1526  2616  6606     0   640   0
0 1,840   0     1,8600    096  0 83 0  70                 0  59   0  48 6  38                            1627  2717  6807     0   660   0
0 1,860   0     1,8800    098  0 85 0  71                 0  60   0  49 7  39                            1728  2818  7008     0   680   0
0 1,880   0     1,9000    099  0 86 0  73                 0  61   0  50 8  40                            1830  2919  7209     0   700   0
0 1,900   0     1,9200    0101 0 87 0  74                 0  62   0  51 9  41                            1931  3020  74010    0   720   0
0 1,920   0     1,9400    0102 0 89 0  75                 0  63   0  52 10 42                            2132  3121  76011    1   740   0
0 1,940   0     1,9600    0103 0 90 0  77                 0  64   1  54 11 43                            2233  3222  78012    2   760   0
0 1,960   0     1,9800    0105 0 91 0  78                 0  65   2  55 12 44                            2334  3323  80013    3   780   0
0 1,980   0     2,0000    0106 0 93 0  80                 0  66   3  56 13 45                            2435  3425  82014    4   800   0
0 2,000   0     2,0200    0107 0 94 0  81                 0  68   4  57 14 46                            2536  3526  84015    5   820   0
0 2,020   0     2,0400    0109 0 95 0  82                 0  69   5  58 15 47                            2637  3627  86016    6   840   0
0 2,040   0     2,0600    0110 0 97 0  84                 0  70   6  59 17 49                            2738  3728  88017    7   860   0
0 2,060   0     2,0800    0111 0 98 0  85                 0  72   7  60 18 50                            2839  3829  90018    8   880   0
0 2,080   0     2,1000    0113 0100 0  86                 0  73   8  61 19 51                            2940  3930  92019    9   900   0
0 2,100   0     2,1200    0114 0101 0  88                 0  74   9  62 20 52                            3041  4131  94021    10  920   0
0 2,120   0     2,1400    0115 0102 0  89                 0  76   10 63 21 53                            3142  4232  96022    11  940   1
0 2,140   0     2,1600    0117 0104 0  90                 1  77   12 64 22 54                            3243  4333  98023    12  960   2
0 2,160   0     2,1800    0118 0105 0  92                 2  79   13 65 23 55                            3345  4434  1,00024  13  980   3
0 2,180   0     2,2000    0120 0106 0  93                 3  80   14 67 24 56                            3446  4535  1,02025  14  1,000 4
0 2,200   0     2,2200    0121 0108 0  94                 4  81   15 68 25 57                            3647  4636  1,04026  16  1,020 5
0 2,220   0     2,2400    0122 0109 0  96                 5  83   16 69 26 58                            3748  4737  1,06027  17  1,040 6
0 2,240   0     2,2600    0124 0110 0  97                 6  84   17 71 27 59                            3849  4838  1,08028  18  1,060 7
0 2,260   0     2,2800    0125 0112 0  99                 8  85   18 72 28 60                            3950  4939  1,10029  19  1,080 8
0 2,280   0     2,3000    0126 0113 0 100                 9  87   19 74 29 61                            4051  5041  1,12030  20  1,100 9
0 2,300   0     2,3200    0128 0114 0 101                 10 88   20 75 30 62                            4152  5142  1,14031  21  1,120 10
0 2,320   0     2,3400    0129 0116 0 103                 11 89   21 76 32 63                            4253  5243  1,16032  22  1,140 12
0 2,340   0     2,3600    0130 0117 1 104                 12 91   22 78 33 65                            4354  5344  1,18033  23  1,160 13
0 2,360   0     2,3800    0132 0119 3 105                 13 92   23 79 34 66                            4455  5445  1,20034  24  1,180 14
06.80 PERCENT OF THE EXCESS OVER $2,380 PLUS (round total to the nearest whole dollar)0 0 0 0 4 14 24 35 45    56    1,220        1,200
0   2,380 0     4,1760    0132 0119 5 106                 15 93   25 80 36 66                            4656  5745  1,24035  25  1,220 14
07.85 PERCENT OF THE EXCESS OVER $4,176 PLUS (round total to the nearest whole dollar)0 0 0 0 6 16 26 37 47    58    1,260        1,240
0   4,176 0     7,6040    0255 0241 7 228                 17215   28202 38189                            48175 59162 1491,280 136 1,260123
09.85 PERCENT OF THE EXCESS OVER $7,214 PLUS (round total to the nearest whole dollar)0 0 0 0 8 18 29 39 49    60    1,300        1,280
0   7,214 0     and over0 0524 0508 9 493                 19478   30463 40447                            50432 61417 4021,320 386 1,300371
0         0     0         0    0    10                    20      31    41                               52    62    1,340        1,320
                                                                                                                                      23

Married employees paid every two weeks

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

24

Married employees paid every two weeks

If the employee’s Number of withholding allowances
wages are         0   1   2                       3        4   5                      6   7   8   9 10 or more
at least but less The amount to withhold (in whole dollars)
         than
1,560     1,580   55  45  34                      24       14  3                      0   0   0   0   0
1,580     1,600   56  46  35                      25       15  4                      0   0   0   0   0
1,600     1,620   57  47  37                      26       16  5                      0   0   0   0   0
1,620     1,640   58  48  38                      27       17  6                      0   0   0   0   0
1,640     1,660   59  49  39                      28       18  8                      0   0   0   0   0
1,660     1,680   61  50  40                      29       19  9                      0   0   0   0   0
1,680     1,700   62  51  41                      30       20  10                     0   0   0   0   0
1,700     1,720   63  52  42                      32       21  11                     0   0   0   0   0
1,720     1,740   64  53  43                      33       22  12                     1   0   0   0   0
1,740     1,760   65  54  44                      34       23  13                     2   0   0   0   0
1,760     1,780   66  55  45                      35       24  14                     4   0   0   0   0
1,780     1,800   67  57  46                      36       25  15                     5   0   0   0   0
1,800     1,820   68  58  47                      37       26  16                     6   0   0   0   0
1,820     1,840   69  59  48                      38       28  17                     7   0   0   0   0
1,840     1,860   70  60  49                      39       29  18                     8   0   0   0   0
1,860     1,880   71  61  50                      40       30  19                     9   0   0   0   0
1,880     1,900   72  62  52                      41       31  20                     10  0   0   0   0
1,900     1,920   73  63  53                      42       32  21                     11  1   0   0   0
1,920     1,940   74  64  54                      43       33  22                     12  2   0   0   0
1,940     1,960   76  65  55                      44       34  24                     13  3   0   0   0
1,960     1,980   77  66  56                      45       35  25                     14  4   0   0   0
1,980     2,000   78  67  57                      46       36  26                     15  5   0   0   0
2,000     2,020   79  68  58                      48       37  27                     16  6   0   0   0
2,020     2,040   80  69  59                      49       38  28                     17  7   0   0   0
2,040     2,060   81  70  60                      50       39  29                     19  8   0   0   0
2,060     2,080   82  72  61                      51       40  30                     20  9   0   0   0
2,080     2,100   83  73  62                      52       41  31                     21  10  0   0   0
2,100     2,120   84  74  63                      53       43  32                     22  11  1   0   0
2,120     2,140   85  75  64                      54       44  33                     23  12  2   0   0
2,140     2,160   86  76  65                      55       45  34                     24  13  3   0   0
2,160     2,180   87  77  67                      56       46  35                     25  15  4   0   0
2,180     2,200   88  78  68                      57       47  36                     26  16  5   0   0
2,200     2,220   89  79  69                      58       48  37                     27  17  6   0   0
2,220     2,240   90  80  70                      59       49  39                     28  18  7   0   0
2,240     2,260   92  81  71                      60       50  40                     29  19  8   0   0
2,260     2,280   93  82  72                      61       51  41                     30  20  10  0   0
2,280     2,300   94  83  73                      63       52  42                     31  21  11  0   0
2,300     2,320   95  84  74                      64       53  43                     32  22  12  1   0
2,320     2,340   96  85  75                      65       54  44                     33  23  13  2   0
2,340     2,360   97  87  76                      66       55  45                     35  24  14  3   0
2,360     2,380   99  88  77                      67       56  46                     36  25  15  4   0
2,380     2,400   100 89  78                      68       57  47                     37  26  16  6   0
6.80 PERCENT OF THE EXCESS OVER $2,380 PLUS (round total to the nearest whole dollar)
2,400     7,617   101 89  79                      68       58  48                     37  27  16  6   0
7.85 PERCENT OF THE EXCESS OVER $7,617 PLUS (round total to the nearest whole dollar)
7,617     12,902  456 442 429                     416      403 389                    376 363 350 337 323
9.85 PERCENT OF THE EXCESS OVER $12,902 PLUS (round total to the nearest whole dollar)
12,902       and  870 855 840                     825      809 794                    779 764 748 733 718
             over

                                                                                                      25

Single employees paid twice a month

If the employee’s     Number of withholding allowances
wages are             0  1  2                         3         4  5 6 7 8 9 10 or more
at least but less than The amount to withhold (in whole dollars)
  0               200 0  0  0                         0         0  0 0 0 0 0 0
  200             220 1  0  0                         0         0  0 0 0 0 0 0
  220             240 2  0  0                         0         0  0 0 0 0 0 0
  240             260 3  0  0                         0         0  0 0 0 0 0 0
  260             280 4  0  0                         0         0  0 0 0 0 0 0
  280             300 6  0  0                         0         0  0 0 0 0 0 0
  300             320 7  0  0                         0         0  0 0 0 0 0 0
  320             340 8  0  0                         0         0  0 0 0 0 0 0
  340             360 9  0  0                         0         0  0 0 0 0 0 0
  360             380 10 0  0                         0         0  0 0 0 0 0 0
  380             400 11 0  0                         0         0  0 0 0 0 0 0
  400             420 12 1  0                         0         0  0 0 0 0 0 0
  420             440 13 2  0                         0         0  0 0 0 0 0 0
  440             460 14 3  0                         0         0  0 0 0 0 0 0
  460             480 15 4  0                         0         0  0 0 0 0 0 0
  480             500 16 5  0                         0         0  0 0 0 0 0 0
  500             520 17 6  0                         0         0  0 0 0 0 0 0
  520             540 18 7  0                         0         0  0 0 0 0 0 0
  540             560 19 8  0                         0         0  0 0 0 0 0 0
  560             580 21 9  0                         0         0  0 0 0 0 0 0
  580             600 22 10 0                         0         0  0 0 0 0 0 0
  600             620 23 11 0                         0         0  0 0 0 0 0 0
  620             640 24 12 1                         0         0  0 0 0 0 0 0
  640             660 25 14 2                         0         0  0 0 0 0 0 0
  660             680 26 15 3                         0         0  0 0 0 0 0 0
  680             700 27 16 4                         0         0  0 0 0 0 0 0
  700             720 28 17 5                         0         0  0 0 0 0 0 0
  720             740 29 18 7                         0         0  0 0 0 0 0 0
  740             760 30 19 8                         0         0  0 0 0 0 0 0
  760             780 31 20 9                         0         0  0 0 0 0 0 0
  780             800 32 21 10                        0         0  0 0 0 0 0 0
  800             820 33 22 11                        0         0  0 0 0 0 0 0
  820             840 34 23 12                        1         0  0 0 0 0 0 0
  840             860 35 24 13                        2         0  0 0 0 0 0 0
  860             880 37 25 14                        3         0  0 0 0 0 0 0
  880             900 38 26 15                        4         0  0 0 0 0 0 0
  900             920 39 27 16                        5         0  0 0 0 0 0 0
  920             940 40 29 17                        6         0  0 0 0 0 0 0
  940             960 41 30 18                        7         0  0 0 0 0 0 0
  960             980 42 31 19                        8         0  0 0 0 0 0 0
  980     1,000       43 32 20                        9         0  0 0 0 0 0 0
1,000     1,020       44 33 22                        10        0  0 0 0 0 0 0
1,020     1,040       45 34 23                        11        0  0 0 0 0 0 0
1,040     1,060       46 35 24                        12        1  0 0 0 0 0 0
1,060     1,080       47 36 25                        13        2  0 0 0 0 0 0
1,080     1,100       48 37 26                        15        3  0 0 0 0 0 0
1,100     1,120       49 38 27                        16        4  0 0 0 0 0 0
1,120     1,140       50 39 28                        17        5  0 0 0 0 0 0
1,140     1,160       52 40 29                        18        7  0 0 0 0 0 0
1,160     1,180       53 41 30                        19        8  0 0 0 0 0 0
1,180     1,200       54 42 31                        20        9  0 0 0 0 0 0
1,200     1,220       55 44 32                        21        10 0 0 0 0 0 0
1,220     1,240       56 45 33                        22        11 0 0 0 0 0 0
1,240     1,260       57 46 34                        23        12 1 0 0 0 0 0
1,260     1,280       58 47 35                        24        13 2 0 0 0 0 0
1,280     1,300       59 48 37                        25        14 3 0 0 0 0 0
1,300     1,320       60 49 38                        26        15 4 0 0 0 0 0
1,320     1,340       61 50 39                        27        16 5 0 0 0 0 0
1,340     1,360       62 51 40                        28        17 6 0 0 0 0 0
26

Single employees paid twice a month

If the employee’s  Number of withholding allowances
wages are          0   1   2                       3            4   5                6   7   8   9 10 or more
at least but less than The amount to withhold (in whole dollars)
1,360     1,380    63  52  41                      30           18  7                0   0   0   0     0
1,380     1,400    64  53  42                      31           19  8                0   0   0   0     0
1,400     1,420    65  54  43                      32           20  9                0   0   0   0     0
1,420     1,440    67  55  44                      33           22  10               0   0   0   0     0
1,440     1,460    68  56  45                      34           23  11               0   0   0   0     0
1,460     1,480    69  57  46                      35           24  12               1   0   0   0     0
1,480     1,500    70  58  47                      36           25  13               2   0   0   0     0
1,500     1,520    71  60  48                      37           26  15               3   0   0   0     0
1,520     1,540    72  61  49                      38           27  16               4   0   0   0     0
1,540     1,560    74  62  50                      39           28  17               5   0   0   0     0
1,560     1,580    75  63  52                      40           29  18               6   0   0   0     0
1,580     1,600    76  64  53                      41           30  19               8   0   0   0     0
1,600     1,620    78  65  54                      42           31  20               9   0   0   0     0
1,620     1,640    79  66  55                      43           32  21               10  0   0   0     0
1,640     1,660    80  67  56                      45           33  22               11  0   0   0     0
1,660     1,680    82  68  57                      46           34  23               12  1   0   0     0
1,680     1,700    83  69  58                      47           35  24               13  2   0   0     0
1,700     1,720    84  70  59                      48           36  25               14  3   0   0     0
1,720     1,740    86  72  60                      49           38  26               15  4   0   0     0
1,740     1,760    87  73  61                      50           39  27               16  5   0   0     0
1,760     1,780    89  74  62                      51           40  28               17  6   0   0     0
1,780     1,800    90  76  63                      52           41  30               18  7   0   0     0
1,800     1,820    91  77  64                      53           42  31               19  8   0   0     0
1,820     1,840    93  78  65                      54           43  32               20  9   0   0     0
1,840     1,860    94  80  66                      55           44  33               21  10  0   0     0
1,860     1,880    95  81  68                      56           45  34               23  11  0   0     0
1,880     1,900    97  82  69                      57           46  35               24  12  1   0     0
1,900     1,920    98  84  70                      58           47  36               25  13  2   0     0
1,920     1,940    99  85  71                      60           48  37               26  14  3   0     0
1,940     1,960    101 86  72                      61           49  38               27  16  4   0     0
1,960     1,980    102 88  74                      62           50  39               28  17  5   0     0
1,980     2,000    103 89  75                      63           51  40               29  18  6   0     0
2,000     2,020    105 91  76                      64           53  41               30  19  8   0     0
2,020     2,040    106 92  78                      65           54  42               31  20  9   0     0
2,040     2,060    108 93  79                      66           55  43               32  21  10  0     0
2,060     2,080    109 95  80                      67           56  44               33  22  11  0     0
2,080     2,100    110 96  82                      68           57  46               34  23  12  1     0
2,100     2,120    112 97  83                      69           58  47               35  24  13  2     0
2,120     2,140    113 99  84                      70           59  48               36  25  14  3     0
2,140     2,160    114 100 86                      71           60  49               38  26  15  4     0
2,160     2,180    116 101 87                      73           61  50               39  27  16  5     0
2,180     2,200    117 103 88                      74           62  51               40  28  17  6     0
2,200     2,220    118 104 90                      76           63  52               41  29  18  7     0
2,220     2,240    120 106 91                      77           64  53               42  31  19  8     0
2,240     2,260    121 107 93                      78           65  54               43  32  20  9     0
2,260     2,280    123 108 94                      80           66  55               44  33  21  10    0
2,280     2,300    124 110 95                      81           68  56               45  34  22  11    0
2,300     2,320    125 111 97                      82           69  57               46  35  24  12    1
2,320     2,340    127 112 98                      84           70  58               47  36  25  13    2
2,340     2,360    128 114 99                      85           71  59               48  37  26  14    3
2,360     2,380    129 115 101                     86           72  61               49  38  27  16    4
2,380     2,400    131 116 102                     88           73  62               50  39  28  17    5
6.80 PERCENT OF THE EXCESS OVER $2,400 PLUS (round total to the nearest whole dollar)
2,400     4,524    131 117 103                     88           74  62               51  40  28  17    6
7.85 PERCENT OF THE EXCESS OVER $4,524 PLUS (round total to the nearest whole dollar)
4,524     8,238    276 261 247                     233          219 204              190 176 161 147 133
9.85 PERCENT OF THE EXCESS OVER $8,238 PLUS (round total to the nearest whole dollar)
8,238     and over 567 551 534                     518          501 485              468 452 435 419 402

                                                                                                     27

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

28

Married employees paid twice a month
If the employee’s wages  Number of withholding allowances
are                    0   1   2                         3      4                    5 6   7   8   9   10 or 
                                                                                                       more
at least but less than The amount to withhold (in whole dollars)
1,580    1,600         54  43  31                        20     9                    0 0   0   0   0     0
1,600    1,620         55  44  32                        21     10                   0 0   0   0   0     0
1,620    1,640         56  45  33                        22     11                   0 0   0   0   0     0
1,640    1,660         57  46  35                        23     12                   1 0   0   0   0     0
1,660    1,680         58  47  36                        24     13                   2 0   0   0   0     0
1,680    1,700         59  48  37                        25     14                   3 0   0   0   0     0
1,700    1,720         60  49  38                        27     15                   4 0   0   0   0     0
1,720    1,740         61  50  39                        28     16                   5 0   0   0   0     0
1,740    1,760         62  51  40                        29     17                   6 0   0   0   0     0
1,760    1,780         63  52  41                        30     18                   7 0   0   0   0     0
1,780    1,800         65  53  42                        31     20                   8 0   0   0   0     0
1,800    1,820         66  54  43                        32     21                   9 0   0   0   0     0
1,820    1,840         67  55  44                        33     22  10                 0   0   0   0     0
1,840    1,860         68  57  45                        34     23  11                 0   0   0   0     0
1,860    1,880         69  58  46                        35     24  13                 1   0   0   0     0
1,880    1,900         70  59  47                        36     25  14                 2   0   0   0     0
1,900    1,920         71  60  48                        37     26  15                 3   0   0   0     0
1,920    1,940         72  61  50                        38     27  16                 5   0   0   0     0
1,940    1,960         73  62  51                        39     28  17                 6   0   0   0     0
1,960    1,980         74  63  52                        40     29  18                 7   0   0   0     0
1,980    2,000         75  64  53                        41     30  19                 8   0   0   0     0
2,000    2,020         76  65  54                        43     31  20                 9   0   0   0     0
2,020    2,040         77  66  55                        44     32  21                 10  0   0   0     0
2,040    2,060         78  67  56                        45     33  22                 11  0   0   0     0
2,060    2,080         80  68  57                        46     35  23                 12  1   0   0     0
2,080    2,100         81  69  58                        47     36  24                 13  2   0   0     0
2,100    2,120         82  70  59                        48     37  25                 14  3   0   0     0
2,120    2,140         83  71  60                        49     38  26                 15  4   0   0     0
2,140    2,160         84  73  61                        50     39  28                 16  5   0   0     0
2,160    2,180         85  74  62                        51     40  29                 17  6   0   0     0
2,180    2,200         86  75  63                        52     41  30                 18  7   0   0     0
2,200    2,220         87  76  65                        53     42  31                 19  8   0   0     0
2,220    2,240         88  77  66                        54     43  32                 21  9   0   0     0
2,240    2,260         89  78  67                        55     44  33                 22  10  0   0     0
2,260    2,280         90  79  68                        56     45  34                 23  11  0   0     0
2,280    2,300         91  80  69                        58     46  35                 24  13  1   0     0
2,300    2,320         92  81  70                        59     47  36                 25  14  2   0     0
2,320    2,340         93  82  71                        60     48  37                 26  15  3   0     0
2,340    2,360         95  83  72                        61     49  38                 27  16  4   0     0
2,360    2,380         96  84  73                        62     51  39                 28  17  6   0     0
2,380    2,400         97  85  74                        63     52  40                 29  18  7   0     0
2,400    2,420         98  86  75                        64     53  41                 30  19  8   0     0
6.80 PERCENT OF THE EXCESS OVER $2,420 PLUS (round total to the nearest whole dollar)
2,420    8,252         98  87  76                        64     53  42                 31  19  8   0     0
7.85 PERCENT OF THE EXCESS OVER $8,252 PLUS (round total to the nearest whole dollar)
8,252    13,977        493 479 465                       451    436 422                408 393 379 365 350
9.85 PERCENT OF THE EXCESS OVER $13,977 PLUS (round total to the nearest whole dollar)
13,977   and over      943 926 910                       893    877 860                844 827 811 794 778

                                                                                                       29

Single employees paid once a month
If the employee’s       Number of withholding allowances
wages are               0   1  2                        3       4  5 6 7 8 9 10 or more
at least but less than The amount to withhold (in whole dollars)
  0               380   0   0  0                        0       0  0 0 0 0 0 0
  380             400   1   0  0                        0       0  0 0 0 0 0 0
  400             420   2   0  0                        0       0  0 0 0 0 0 0
  420             440   3   0  0                        0       0  0 0 0 0 0 0
  440             460   4   0  0                        0       0  0 0 0 0 0 0
  460             480   5   0  0                        0       0  0 0 0 0 0 0
  480             500   6   0  0                        0       0  0 0 0 0 0 0
  500             520   7   0  0                        0       0  0 0 0 0 0 0
  520             540   8   0  0                        0       0  0 0 0 0 0 0
  540             560   9   0  0                        0       0  0 0 0 0 0 0
  560             580   11  0  0                        0       0  0 0 0 0 0 0
  580             600   12  0  0                        0       0  0 0 0 0 0 0
  600             620   13  0  0                        0       0  0 0 0 0 0 0
  620             660   14  0  0                        0       0  0 0 0 0 0 0
  660             700   16  0  0                        0       0  0 0 0 0 0 0
  700             740   19  0  0                        0       0  0 0 0 0 0 0
  740             780   21  0  0                        0       0  0 0 0 0 0 0
  780             820   23  0  0                        0       0  0 0 0 0 0 0
  820             860   25  2  0                        0       0  0 0 0 0 0 0
  860             900   27  5  0                        0       0  0 0 0 0 0 0
  900             940   29  7  0                        0       0  0 0 0 0 0 0
  940             980   31  9  0                        0       0  0 0 0 0 0 0
  980             1,020 34  11 0                        0       0  0 0 0 0 0 0
  1,020           1,060 36  13 0                        0       0  0 0 0 0 0 0
  1,060           1,100 38  15 0                        0       0  0 0 0 0 0 0
  1,100           1,140 40  17 0                        0       0  0 0 0 0 0 0
  1,140           1,180 42  20 0                        0       0  0 0 0 0 0 0
  1,180           1,220 44  22 0                        0       0  0 0 0 0 0 0
  1,220           1,260 46  24 1                        0       0  0 0 0 0 0 0
  1,260           1,300 49  26 3                        0       0  0 0 0 0 0 0
  1,300           1,340 51  28 6                        0       0  0 0 0 0 0 0
  1,340           1,380 53  30 8                        0       0  0 0 0 0 0 0
  1,380           1,420 55  32 10                       0       0  0 0 0 0 0 0
  1,420           1,460 57  35 12                       0       0  0 0 0 0 0 0
  1,460           1,500 59  37 14                       0       0  0 0 0 0 0 0
  1,500           1,540 61  39 16                       0       0  0 0 0 0 0 0
  1,540           1,580 64  41 18                       0       0  0 0 0 0 0 0
  1,580           1,620 66  43 21                       0       0  0 0 0 0 0 0
  1,620           1,660 68  45 23                       0       0  0 0 0 0 0 0
  1,660           1,700 70  47 25                       2       0  0 0 0 0 0 0
  1,700           1,740 72  50 27                       5       0  0 0 0 0 0 0
  1,740           1,780 74  52 29                       7       0  0 0 0 0 0 0
  1,780           1,820 76  54 31                       9       0  0 0 0 0 0 0
  1,820           1,860 78  56 33                       11      0  0 0 0 0 0 0
  1,860           1,900 81  58 36                       13      0  0 0 0 0 0 0
  1,900           1,940 83  60 38                       15      0  0 0 0 0 0 0
  1,940           1,980 85  62 40                       17      0  0 0 0 0 0 0
  1,980           2,020 87  65 42                       20      0  0 0 0 0 0 0
  2,020           2,060 89  67 44                       22      0  0 0 0 0 0 0
  2,060           2,100 91  69 46                       24      1  0 0 0 0 0 0
  2,100           2,140 93  71 48                       26      3  0 0 0 0 0 0
  2,140           2,180 96  73 51                       28      6  0 0 0 0 0 0
  2,180           2,220 98  75 53                       30      8  0 0 0 0 0 0
  2,220           2,260 100 77 55                       32      10 0 0 0 0 0 0
  2,260           2,300 102 80 57                       34      12 0 0 0 0 0 0
  2,300           2,340 104 82 59                       37      14 0 0 0 0 0 0
  2,340           2,380 106 84 61                       39      16 0 0 0 0 0 0
  2,380           2,420 108 86 63                       41      18 0 0 0 0 0 0
  2,420           2,460 111 88 66                       43      21 0 0 0 0 0 0
  2,460           2,500 113 90 68                       45      23 0 0 0 0 0 0
  2,500           2,540 115 92 70                       47      25 2 0 0 0 0 0
30

Single employees paid once a month
If the employee’s       Number of withholding allowances
wages are               0     1     2                   3       4     5               6   7   8   9 10 or more
at least but less than The amount to withhold (in whole dollars)
2,540             2,580 117   94    72                  49      27    4               0   0   0   0     0
2,580             2,620 119   97    74                  52      29    7               0   0   0   0     0
2,620             2,660 121   99    76                  54      31    9               0   0   0   0     0
2,660             2,700 123   101   78                  56      33    11              0   0   0   0     0
2,700             2,740 126   103   81                  58      36    13              0   0   0   0     0
2,740             2,780 128   105   83                  60      38    15              0   0   0   0     0
2,780             2,820 130   107   85                  62      40    17              0   0   0   0     0
2,820             2,860 132   109   87                  64      42    19              0   0   0   0     0
2,860             2,900 134   112   89                  67      44    22              0   0   0   0     0
2,900             2,940 136   114   91                  69      46    24              1   0   0   0     0
2,940             2,980 138   116   93                  71      48    26              3   0   0   0     0
2,980             3,020 141   118   96                  73      50    28              5   0   0   0     0
3,020             3,060 143   120   98                  75      53    30              8   0   0   0     0
3,060             3,100 146   122   100                 77      55    32              10  0   0   0     0
3,100             3,140 149   124   102                 79      57    34              12  0   0   0     0
3,140             3,180 151   127   104                 82      59    37              14  0   0   0     0
3,180             3,220 154   129   106                 84      61    39              16  0   0   0     0
3,220             3,260 157   131   108                 86      63    41              18  0   0   0     0
3,260             3,300 159   133   110                 88      65    43              20  0   0   0     0
3,300             3,340 162   135   113                 90      68    45              23  0   0   0     0
3,340             3,380 165   137   115                 92      70    47              25  2   0   0     0
3,380             3,420 168   139   117                 94      72    49              27  4   0   0     0
3,420             3,460 170   142   119                 97      74    52              29  6   0   0     0
3,460             3,500 173   144   121                 99      76    54              31  9   0   0     0
3,500             3,540 176   147   123                 101     78    56              33  11  0   0     0
3,540             3,580 178   150   125                 103     80    58              35  13  0   0     0
3,580             3,620 181   153   128                 105     83    60              38  15  0   0     0
3,620             3,660 184   155   130                 107     85    62              40  17  0   0     0
3,660             3,700 187   158   132                 109     87    64              42  19  0   0     0
3,700             3,740 189   161   134                 112     89    66              44  21  0   0     0
3,740             3,780 192   163   136                 114     91    69              46  24  1   0     0
3,780             3,820 195   166   138                 116     93    71              48  26  3   0     0
3,820             3,860 197   169   140                 118     95    73              50  28  5   0     0
3,860             3,900 200   172   143                 120     98    75              53  30  8   0     0
3,900             3,940 203   174   146                 122     100   77              55  32  10  0     0
3,940             3,980 206   177   148                 124     102   79              57  34  12  0     0
3,980             4,020 208   180   151                 127     104   81              59  36  14  0     0
4,020             4,060 211   182   154                 129     106   84              61  39  16  0     0
4,060             4,100 214   185   157                 131     108   86              63  41  18  0     0
4,100             4,140 217   188   159                 133     110   88              65  43  20  0     0
4,140             4,180 219   191   162                 135     113   90              68  45  22  0     0
4,180             4,220 222   193   165                 137     115   92              70  47  25  2     0
4,220             4,260 225   196   167                 139     117   94              72  49  27  4     0
4,260             4,300 227   199   170                 142     119   96              74  51  29  6     0
4,300             4,340 230   201   173                 144     121   99              76  54  31  9     0
4,340             4,380 233   204   176                 147     123   101             78  56  33  11    0
4,380             4,420 236   207   178                 150     125   103             80  58  35  13    0
4,420             4,460 238   210   181                 152     128   105             83  60  37  15    0
4,460             4,500 241   212   184                 155     130   107             85  62  40  17    0
4,500             4,540 244   215   186                 158     132   109             87  64  42  19    0
4,540             4,580 246   218   189                 161     134   111             89  66  44  21    0
4,580             4,620 249   221   192                 163     136   114             91  69  46  24    1
6.80 PERCENT OF THE EXCESS OVER $4,620 PLUS (round total to the nearest whole dollar)
4,620             9,047 251   222   193                 165     137   115             92  70  47  25    2
7.85 PERCENT OF THE EXCESS OVER $9,047 PLUS (round total to the nearest whole dollar)
9,047     16,476        552   523   494                 466     437   408             380 351 323 294 265
9.85 PERCENT OF THE EXCESS OVER $16,476 PLUS (round total to the nearest whole dollar)
16,476    and over      1,135 1,102 1,069               1,036   1,003 970             937 903 870 837 804

                                                                                                      31

Married employees paid once a month
If the employee’s    Number of withholding allowances
wages are            0   1  2                        3        4  5 6 7 8 9 10 or 
                                                                           more
at least   but less  The amount to withhold (in whole dollars)
           than
         0     1,160 0   0  0                        0        0  0 0 0 0 0 0
  1,160        1,200 1   0  0                        0        0  0 0 0 0 0 0
  1,200        1,240 3   0  0                        0        0  0 0 0 0 0 0
  1,240        1,280 5   0  0                        0        0  0 0 0 0 0 0
  1,280        1,320 7   0  0                        0        0  0 0 0 0 0 0
  1,320        1,360 9   0  0                        0        0  0 0 0 0 0 0
  1,360        1,400 11  0  0                        0        0  0 0 0 0 0 0
  1,400        1,440 14  0  0                        0        0  0 0 0 0 0 0
  1,440        1,480 16  0  0                        0        0  0 0 0 0 0 0
  1,480        1,520 18  0  0                        0        0  0 0 0 0 0 0
  1,520        1,560 20  0  0                        0        0  0 0 0 0 0 0
  1,560        1,600 22  0  0                        0        0  0 0 0 0 0 0
  1,600        1,640 24  2  0                        0        0  0 0 0 0 0 0
  1,640        1,680 26  4  0                        0        0  0 0 0 0 0 0
  1,680        1,720 29  6  0                        0        0  0 0 0 0 0 0
  1,720        1,760 31  8  0                        0        0  0 0 0 0 0 0
  1,760        1,800 33  10 0                        0        0  0 0 0 0 0 0
  1,800        1,840 35  12 0                        0        0  0 0 0 0 0 0
  1,840        1,880 37  15 0                        0        0  0 0 0 0 0 0
  1,880        1,920 39  17 0                        0        0  0 0 0 0 0 0
  1,920        1,960 41  19 0                        0        0  0 0 0 0 0 0
  1,960        2,000 44  21 0                        0        0  0 0 0 0 0 0
  2,000        2,040 46  23 1                        0        0  0 0 0 0 0 0
  2,040        2,080 48  25 3                        0        0  0 0 0 0 0 0
  2,080        2,120 50  27 5                        0        0  0 0 0 0 0 0
  2,120        2,160 52  30 7                        0        0  0 0 0 0 0 0
  2,160        2,200 54  32 9                        0        0  0 0 0 0 0 0
  2,200        2,240 56  34 11                       0        0  0 0 0 0 0 0
  2,240        2,280 58  36 13                       0        0  0 0 0 0 0 0
  2,280        2,320 61  38 16                       0        0  0 0 0 0 0 0
  2,320        2,360 63  40 18                       0        0  0 0 0 0 0 0
  2,360        2,400 65  42 20                       0        0  0 0 0 0 0 0
  2,400        2,440 67  45 22                       0        0  0 0 0 0 0 0
  2,440        2,480 69  47 24                       2        0  0 0 0 0 0 0
  2,480        2,520 71  49 26                       4        0  0 0 0 0 0 0
  2,520        2,560 73  51 28                       6        0  0 0 0 0 0 0
  2,560        2,600 76  53 31                       8        0  0 0 0 0 0 0
  2,600        2,640 78  55 33                       10       0  0 0 0 0 0 0
  2,640        2,680 80  57 35                       12       0  0 0 0 0 0 0
  2,680        2,720 82  60 37                       14       0  0 0 0 0 0 0
  2,720        2,760 84  62 39                       17       0  0 0 0 0 0 0
  2,760        2,800 86  64 41                       19       0  0 0 0 0 0 0
  2,800        2,840 88  66 43                       21       0  0 0 0 0 0 0
  2,840        2,880 91  68 46                       23       1  0 0 0 0 0 0
  2,880        2,920 93  70 48                       25       3  0 0 0 0 0 0
  2,920        2,960 95  72 50                       27       5  0 0 0 0 0 0
  2,960        3,000 97  74 52                       29       7  0 0 0 0 0 0
  3,000        3,040 99  77 54                       32       9  0 0 0 0 0 0
  3,040        3,080 101 79 56                       34       11 0 0 0 0 0 0
  3,080        3,120 103 81 58                       36       13 0 0 0 0 0 0
  3,120        3,160 106 83 61                       38       16 0 0 0 0 0 0
  3,160        3,200 108 85 63                       40       18 0 0 0 0 0 0
  3,200        3,240 110 87 65                       42       20 0 0 0 0 0 0
  3,240        3,280 112 89 67                       44       22 0 0 0 0 0 0
  3,280        3,320 114 92 69                       47       24 2 0 0 0 0 0
  3,320        3,360 116 94 71                       49       26 4 0 0 0 0 0
  3,360        3,400 118 96 73                       51       28 6 0 0 0 0 0
  3,400        3,440 121 98 76                       53       30 8 0 0 0 0 0

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                                                                    Married employees paid once a month
If the employee’s    Number of withholding allowances
wages are            0     1     2                   3        4     5                 6     7     8     9     10 or 
                                                                                                              more
at least  but less   The amount to withhold (in whole dollars)
          than
3,440         3,480  123   100   78                  55       33    10                0     0     0     0     0
3,480         3,520  125   102   80                  57       35    12                0     0     0     0     0
3,520         3,560  127   104   82                  59       37    14                0     0     0     0     0
3,560         3,600  129   107   84                  62       39    17                0     0     0     0     0
3,600         3,640  131   109   86                  64       41    19                0     0     0     0     0
3,640         3,680  133   111   88                  66       43    21                0     0     0     0     0
3,680         3,720  136   113   91                  68       45    23                0     0     0     0     0
3,720         3,760  138   115   93                  70       48    25                3     0     0     0     0
3,760         3,800  140   117   95                  72       50    27                5     0     0     0     0
3,800         3,840  142   119   97                  74       52    29                7     0     0     0     0
3,840         3,880  144   122   99                  77       54    32                9     0     0     0     0
3,880         3,920  146   124   101                 79       56    34                11    0     0     0     0
3,920         3,960  148   126   103                 81       58    36                13    0     0     0     0
3,960         4,000  151   128   105                 83       60    38                15    0     0     0     0
4,000         4,040  153   130   108                 85       63    40                18    0     0     0     0
4,040         4,080  155   132   110                 87       65    42                20    0     0     0     0
4,080         4,120  157   134   112                 89       67    44                22    0     0     0     0
4,120         4,160  159   137   114                 92       69    47                24    1     0     0     0
4,160         4,200  161   139   116                 94       71    49                26    4     0     0     0
4,200         4,240  163   141   118                 96       73    51                28    6     0     0     0
4,240         4,280  165   143   120                 98       75    53                30    8     0     0     0
4,280         4,320  168   145   123                 100      78    55                33    10    0     0     0
4,320         4,360  170   147   125                 102      80    57                35    12    0     0     0
4,360         4,400  172   149   127                 104      82    59                37    14    0     0     0
4,400         4,440  174   152   129                 107      84    61                39    16    0     0     0
4,440         4,480  176   154   131                 109      86    64                41    19    0     0     0
4,480         4,520  178   156   133                 111      88    66                43    21    0     0     0
4,520         4,560  180   158   135                 113      90    68                45    23    0     0     0
4,560         4,600  183   160   138                 115      93    70                48    25    2     0     0
4,600         4,640  185   162   140                 117      95    72                50    27    5     0     0
6.80 PERCENT OF THE EXCESS OVER $4,640 PLUS (round total to the nearest whole dollar)
4,640         16,503 186   163   141                 118      96    73                51    28    6     0     0
7.85 PERCENT OF THE EXCESS OVER $16,503 PLUS (round total to the nearest whole dollar)
16,503        27,954 987   958   930                 901      872   844               815   787   758   729   701
9.85 PERCENT OF THE EXCESS OVER $27,954 PLUS (round total to the nearest whole dollar)
27,954    and over   1,886 1,853 1,820               1,787    1,754 1,721             1,688 1,655 1,622 1,588 1,555

                                                                                                              33

Computer Formula

If you use a computer to determine how much to withhold, use the formula below to set up your program. This formu-
la supersedes any formulas before Jan. 1, 2024. 

Step 1 
Determine the employee’s total wages for one payroll period (if determining withholding for the W-4MNP, use the non-periodic distribution 
amount).
Step 2 
Multiply the total wages (or non-periodic distribution) from step 1 by the number of payroll periods you have in a year. The result is the em-
ployee’s annual wage. For Form W-4MNP and the allowance method, use 1 (annual) for step 2.
Multiply step 1 by:
•  360 if you pay by the day
•  52 if you pay by the week
•  26 if you pay every two weeks
•  24 if you pay twice a month
•  12 if you pay once a month
•  1 if you pay annually
Step 3
Multiply the number of the employee’s withholding allowances by $5,050.
Step 4
Subtract the result in step 3 from the result in step 2. If zero or less, stop here. There is no tax to withhold.
Step 5
Use the result from step 4 and the chart below to figure an amount for step 5.
Step 6
Divide the result in step 5 by the number of payroll periods that you used in step 2. You may round the amount to the nearest dollar. The 
result is the amount of Minnesota income tax to withhold from the employee’s wages (or non-periodic distribution).
                   Chart for Step 5
                        If the employee is single and the result from step 4 is:

                                                         Subtract this
                                                         amount from the         Multiply
                            More than  But not more than result in step 4        result by                       Add
                              4,475  36,165              4,475                   5.35% 
                              36,165 108,565             36,165                  6.80%     1,695.42
                            108,565  197,715             108,565                 7.85%     6,618.62
                            197,715               —      197,715                 9.85%     13,616.90

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

                                                         Subtract this
                                                         amount from the         Multiply
                            More than  But not more than result in step 4        result by                       Add
                              14,000 60,330              14,000                  5.35% 
                              60,330 198,040             60,330                  6.80%     2,478.66
                            198,040  335,450             198,040                 7.85%     11,842.94
                            335,450               —      335,450                 9.85%     22,629.63

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