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NC - 30
Web
12-23
                            2024 Income Tax Withholding

                            Tables and Instructions

                            for Employers

                              New for 2024
                            • As a result of Session Law 2023-134, the individual income tax rate is
                              scheduled to be reduced over the next few years. The individual income 
                              tax rate for tax year 2024 will be 4.5%. This change is reflected in the
                              tables and computations included in this publication, and withholding
                              allowance certificate forms published on the Department’s website.

                              You can file your return and pay your tax online at
                              www.ncdor.gov.

       www.ncdor.gov        Issued by:  North Carolina Department of Revenue, P.O. Box 25000, Raleigh, North Carolina 27640-0001
              North Carolina

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Calendar of Employer’s Duties

At The Time a New
Employee is Hired ��������������������������������� Obtain a North Carolina Employee’s Withholding Allowance Certificate, Form NC-4,
Form NC-4EZ, or NC-4 NRA, from each new employee when hired. On each payment
of wages to an employee, withhold North Carolina income tax in accordance with the
employee’s withholding allowance certificate and the applicable withholding tax table.
On or Before January 31
and At The End of Employment ������� Give each employee who received wages a Wage and Tax Statement, Form W-2. Also,
give each payee who received non-wage compensation for services performed in North
Carolina a Form NC-1099M, Compensation Paid to a Payee. In lieu of Form NC-1099M,
you may give each payee a Federal Form 1099-MISC, Miscellaneous Information, or
On or Before January 31 or, if Federal Form 1099-NEC, Nonemployee Compensation. Give each recipient of retirement
You Terminate Your Business, distributions a completed Federal Form 1099-R, Distributions From Pensions, Annuities,
Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Give each foreign
On or Before the Last Day of person who receives U.S. source income that is subject to federal income tax withholding
the Month Following the End a completed Federal Form 1042-S, Foreign Person’s U.S. Source Income Subject to
Withholding, if the income reported on Form 1042-S is North Carolina source income
of the Calendar Quarter in or if the income was subject to North Carolina income tax withholding.
Which You Closed Your
Business ����������������������������������������������������Electronically file Form NC-3, Annual Withholding Reconciliation, and the State’s copies
of the forms W-2, W-2G, 1099-MISC, 1099-NEC, 1099-R, NC-1099M, or 1042-S. If
you terminate your business, you must file Form NC-3 and all required W-2 and 1099
statements that are available to you by the due date of Form NC-3. You must file the
remaining W-2 and 1099 statements when they become available to you, but no later
than January 31 of the following year.

On February 16 ��������������������������������������� Begin withholding for each employee who previously claimed an exemption from
withholding but has not given you a new Form NC-4EZ for the current year. In such
situations, if the employee does not give you a new completed Form NC-4EZ or Form
NC-4, withhold tax as if he or she is single with no allowances.
Due Dates for:
Quarterly Filers ��������������������������������������� See Section 14 for due dates for reporting and paying the tax withheld on a quarterly basis.

Monthly Filers ����������������������������������������� See Section 15 for due dates for reporting and paying the tax withheld on a monthly basis.

Semiweekly Filers ��������������������������������� See Section 16 for due dates for reporting and paying the tax withheld on a semiweekly
basis.

NOTE: If any due date falls on a Saturday, Sunday or legal holiday, use the next business day�

Table of Contents

Section Page Section Page
1. General Information .................................................................3 15. Monthly Returns and Payments ............................................12
2. Who Are Employers? ...............................................................4 16. Semiweekly Payments ..........................................................12
3. Withholding Identification Number ...........................................4 17. Paying Withholding Tax Electronically ...................................12
4. Who Are Employees? ..............................................................4 18. Electronic Funds Transfer (EFT) ...........................................13
5. Treatment of Residents and Nonresidents ..............................4 19. Adjustments ...........................................................................13
6. Withholding from Pensions, Annuities, and 20. Federal Corrections ...............................................................13
Deferred Compensation .............................................................5 21. Payment of Tax ......................................................................14
7. Withholding from Non-Wage Compensation ...........................7 22. Wage and Tax Statements.....................................................14
8. Payee’s Taxpayer Identification Number .................................9 23. Annual Withholding Reconciliation ........................................14
9. Withholding from Wages .........................................................9 24. Informational Return Penalties ..............................................15
10. Payments Exempt From Withholding ......................................9 25. Reporting 1099 Information ...................................................15
11. Payroll Period ........................................................................10 26. Records to be Kept ................................................................16
12. Supplemental Wages ............................................................10 27. Methods of Computing North Carolina Income
Tax Withholding .....................................................................16 13. Employee’s Withholding Allowance Certificates,
Form NC-4, Form NC-4EZ, or Form NC-4 NRA ....................10 28. Wage Bracket Tables .............................................................20
14. Quarterly Returns and Payments ..........................................12

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                        Instructions and Explanations

                                                           When you determine that you will begin paying wages, 
Section 1� General Information                             non-wage compensation, or pension payments subject 
                                                           to North Carolina income tax withholding, you must 
North Carolina law requires withholding of income tax      file Form NC-BR, Business Registration Application 
from:                                                      for Income Tax Withholding, Sales and Use Tax, and 
                                                           Other Taxes and Service Charge, with the Department  
(a) Salaries and Wages                                     of Revenue to obtain a North Carolina withholding 
                                                           identification number.  Form NC-BR can be submitted 
 (1) Of  all  North  Carolina  residents  regardless  of   via  the  Department’s  online  business  registration 
      where earned, and                                    system, or the completed paper form can be mailed to 
 (2) Of nonresidents for services performed in North       the N.C. Department of Revenue, Business Registration 
      Carolina.                                            Unit, P.O. Box 25000, Raleigh, North Carolina 27640-
                                                           0100. For additional details, see Section 3 on page 4.
(b) Non-Wage Compensation
                                                           The tax must be withheld from each payment of wages, 
 (1) Paid  to  nonresident  contractors  for  certain      and the amount is considered to be held in trust until it 
      personal services performed in North Carolina,       is paid to the Department.  North Carolina does not use 
 (2) Paid to contractors identified by an Individual       a depository system for income tax withheld.  A report 
      Taxpayer Identification Number (ITIN), including     of the tax withheld must be filed and the tax paid by the 
      applied for and expired numbers, if the contractor   required due date.  You are required to report and pay 
      performs  services  in  North  Carolina  for         the tax withheld on a quarterly, monthly,  or semiweekly 
      compensation other than wages,                       basis.  Your initial filing frequency is determined by your 
 (3) Paid to individuals or entities who fail to provide   expected average monthly withholding as indicated on 
      a  taxpayer  identification  number  (TIN),  if  the Form NC-BR.  An employer required to file a certain 
      individual performs or the entity provides           frequency (quarterly, monthly, or semiweekly) because 
      services in North Carolina, and                      of it’s average monthly withholding, must continue on 
 (4) Paid to individuals or entities who fail to provide   that basis until  the Department of Revenue authorizes 
      a valid taxpayer identification number (TIN), if     a change to a new filing frequency.  The employer 
      the individual performs or the entity provides       must continue on the same filing frequency until written 
      services in North Carolina and you are notified      authorization to change is received from the Department 
      by the Department that the individual’s or entity’s  of Revenue.
      TIN is not valid.
                                                           At the end of each year, you must prepare W-2 and 
(c) Other Payments                                         1099 statements, furnish copies to the employees and 
                                                           contractors for use in filing their income tax returns 
 (1) Pension  payments  paid  to  North  Carolina          and submit the  information to the Department of 
      residents if federal withholding is required on the  Revenue along with Form NC-3, Annual Withholding 
      payments, and                                        Reconciliation.
 (2) Winnings of $600 or more paid by the North 
      Carolina State Lottery Commission at the rate        You can file and pay your withholding tax online. For 
      of 4.5 percent.                                      additional details, see Sections 17 and 18. If you would 
                                                           like to file and pay your withholding tax by mail, you may 
Each  employee  must  complete  a  North  Carolina         call the Department and request a coupon booklet with 
Withholding Allowance Certificate, Form NC-4, Form         the preaddressed forms which will be mailed to you.  If 
NC-4EZ, or Form NC-4 NRA.  To determine the                your coupon booklet is misplaced, request a new one 
amount of tax to be withheld, select the table in this     from  the Department.  If a blank form is used, show 
book  which  corresponds  with  the  employee’s  filing    the name and North Carolina withholding identification 
status and your payroll period; i.e., weekly, biweekly,    number exactly as they appeared on previous reports.
etc.; locate the gross wages in the left-hand column and 
then follow across to the column which corresponds to      If you go out of business or cease to pay wages 
the number of withholding allowances claimed by the        permanently, complete Form NC-BN, Out of Business 
employee.  The tax withheld can also be computed by        Notification, on the Department’s website or include a 
using the Percentage Method or Annualized Wages            copy of Form NC-BN with your final report. You can 
Method.  Important:  Always use the single filing status   also let us know that you are out of business by calling 
for Nonresident Aliens.                                    1-877-252-3052  (toll  free)  and  selecting Business 
 
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Taxes. Follow the menu instructions under withholding or partnership to a corporation requires a new
tax to close your withholding account. On or before the withholding identification number and reconciliation of
last day of the month following the end of the calendar the old account. A new identification number generally
quarter in which you closed your business, electronically is not required merely to change a trade name or to
file Form NC-3, Annual Withholding Reconciliation, with show partial changes of ownership in a partnership,
the State’s copies of the W-2 and 1099 statements and such as adding or removing the name of one partner.
provide copies of the W-2 and 1099 statements to all Report the details and date of such changes to the
employees and contractors. Department of Revenue by letter.

The principal duties of employers are outlined in the Each employer should have only one withholding
calendar on page 2, and the requirements concerning identification number. Even though you have several
withholding, reporting and paying North Carolina operations, you may file a single report for your total
income tax are summarized in this booklet. North payroll. If, however, you operate distinct businesses
Carolina procedures and practices are similar to those and maintain completely separate payrolls, you may
of the federal government, with some differences which register each. If you register each business, you
are explained in the following sections. For additional must file separate reports for each business, including
information, contact the North Carolina Department separate annual reconciliations at the end of the year.
of Revenue, Customer Service, P�O� Box 25000,
Raleigh, North Carolina 27640-0001 or you may
call 1-877-252-3052� Section 4� Who are Employees?

See Federal Publication 15, Circular E,Employer’s
Section 2� Who are Employers? Tax Guide, for a definition of employee.

An employer is any person or organization for whom an
individual performs any service as an employee. The Section 5� Treatment of Residents and
term includes federal, state, and local governmental Nonresidents
agencies as well as religious, charitable, educational, and
other(a) Resident employees� An employee who is a nonprofit organizations even though they may be
exempt for other tax purposes. Note: Compliance with resident of this State is subject to North Carolina
any of the provisions of North Carolina withholding by a withholding on all of his wages, whether he works
nonresident employer will not be deemed to be evidence within or outside the State; except that, to prevent
that the nonresident is doing business in this State. double withholding and to anticipate any allowable
tax credit, North Carolina withholding is not required
from wages paid to a resident for services performed
Section 3. Withholding Identification in another state if that state requires the employer
Number to withhold. Withholding does not relieve the

employee of the obligation to file a North Carolina
Each new employer required to withhold North Carolina
individual income tax return and pay any balance
income tax must complete and file Form NC-BR
due after tax credit.
with the Department of Revenue. Form NC-BR can
be submitted via the Department’s online business
registration system, or the completed paper form can (b) Nonresident employees� A nonresident employee
be mailed to the N.C. Department of Revenue, Business is subject to North Carolina withholding on any part
Registration Unit, P.O. Box 25000, Raleigh, North of his wages paid for performing services in this
Carolina 27640-0100. Note: This form may also be State. Any relief from double withholding must
used to apply for a sales and use tax number. be granted by the employee’s state of residence.
See Section 7 for information on withholding from
The Department will assign a withholding identification nonresidents who receive non-wage compensation
number which should be recorded in a permanent place for personal services performed in North Carolina.
and used on all reports and correspondence concerning
withholding. Do not use the number of another (c) Employers operating in interstate commerce�
employer from whom you acquired a business or your The Amtrak Reauthorization and Improvement Act
federal identification number. You should receive your of 1990 provides that no part of the compensation
new State identification number within four weeks of paid to an employee of an interstate railroad subject
filing Form NC-BR. to the jurisdiction of the Surface Transportation
Board (STB) may be subject to income tax, or
Each employer corporation is required to apply for income tax withholding, in any state except the
a withholding identification number, and each must state of the employee’s residence when such
maintain separate records. Changing a proprietorship employee performs regular assigned duties in

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  more than one state. The Act also precludes the         Amount to Withhold�        In the case of a periodic 
  taxation of compensation paid by an interstate          payment, as defined in Code section 3405(e)(2), the 
  motor  carrier  subject  to  the  jurisdiction  of  the payer must withhold as if the recipient were a single  
  STB or to an employee of a private motor carrier        person with no allowances unless the recipient provides 
  performing services in two or more states except by     an  allowance  certificate (Form NC-4P)  reflecting  a 
  the state of the employee’s residence. Therefore,       different filing status or number of allowances.  Form 
  the compensation received by such nonresident           NC-4P, Withholding Allowance Certificate for Pension 
  employees for services performed in this State          or Annuity Payments, is used by a recipient of pension 
  will not be subject to North Carolina income tax or     payments who is a North Carolina resident to report 
  income tax withholding.                                 the correct filing status, number of allowances, and any 
                                                          additional amount the recipient wants withheld from the 
Under the Federal Aviation Act (49 USCS-40116), a         pension payment.  It may also be used to elect not to 
nonresident airline employee rendering service on an      have State income tax withheld.  In lieu of Form NC-4P, 
aircraft would not be liable for North Carolina income    payers may use a substitute form if it contains all the 
tax unless the scheduled flight time in North Carolina    provisions included on Form NC-4P.
is more than 50 percent of the total scheduled flight 
time during the calendar year. If the employee’s flight   For a nonperiodic distribution, as defined in Code 
logs show that more than 50 percent of the scheduled      section 3405(e)(3), other than an eligible rollover 
flight time is in North Carolina, the amount of income    distribution, federal law imposes withholding at the 
reportable to this state would be based on the            rate of 10 percent of the distribution.  If the nonperiodic 
percentage that the North Carolina flight time is to the  distribution is an eligible rollover distribution, federal law 
totalrequires 20 percent of the distribution to be withheld.                                                             flight time for the year. 
                                                          Federal law imposes a higher rate of withholding on 
                                                          eligible rollover distributions than on other nonperiodic 
Section 6� Withholding from Pensions, 
                                                          distributions. State law imposes the same rate of 
              Annuities, and Deferred 
              Compensation                                withholding on all nonperiodic distributions. For State 
                                                          purposes, a payer must withhold four percent (4%) 
Definitions.  Unless otherwise specified below, the       of any nonperiodic distribution unless one of the two 
definitions,  provisions, and  requirements  of section   exceptions explained below applies.
3405 of the Internal Revenue Code with respect to 
federal withholding on pensions are applicable to State   Exception 1:  If the nonperiodic distribution is not an 
withholding on pensions.                                  eligible rollover distribution, the recipient may elect not 
                                                          to have State tax withheld if the recipient is permitted to 
Pension payer –     A  payor  or  a  plan  administrator  elect not to have federal income tax withheld from the 
                    with respect to a pension payment     distribution.  The election not to have State tax withheld 
                    under section 3405 of the Code.       may be made even if the recipient did not elect to not 
                                                          have federal tax withheld.  
Pension payment – A periodic payment or a nonperiodic 
                    distribution as those terms are       Exception 2:  If the nonperiodic distribution is an 
                    definedeligible rollover distribution, State tax withheld is not                                     in section 3405 of the Code. 
                                                          required on a distribution paid in a direct rollover to an 
Withholding Required�   A  pension payer required to      eligible retirement plan, including an IRA.  Otherwise, 
withhold federal tax under section 3405 of the Code on a  the recipient cannot elect not to have State tax withheld 
pension payment to a North Carolina resident must also    from an eligible rollover distribution.
withhold State income tax from the pension payment.  
If a payee has provided a North Carolina address to a     Election Not to Have Income Tax Withheld� If under 
pension payer, the payee is presumed to be a North        Code section 3405, a recipient is permitted to elect to 
Carolina resident and the payer is required to withhold   not have federal income taxes withheld from a pension 
State tax unless the payee elects no withholding.  A      payment, the recipient may elect not to have State 
pension payer that either fails to withhold or to remit   income tax withheld from the same pension payment. 
tax that is withheld is liable for the tax.
                                                          An election not to have tax withheld from a pension 
A pension payer must treat a pension payment paid         payment remains in effect until revoked by the recipient. 
to an individual as if it were an employer’s payment of   An election not to have tax withheld is void if the recipient 
wages to an employee.  If the pension payer has more      does not furnish the recipient’s tax identification number 
than one arrangement under which distributions may        to  the  payer  or  furnishes  an  incorrect  identification 
be made to an individual, each arrangement must be        number.  In such  cases,  the  payer  will withhold on 
treated separately.                                       periodic payments as if the recipient is single claiming 

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no allowances and on nonperiodic distributions at the Regulation 35.3405-1 contains sample notices that may
rate of four percent (4%). be modified for State purposes to satisfy the notice
and election requirements for periodic payments and
A nonresident with a North Carolina address should also nonperiodic distributions.
use Form NC-4P to elect not to have State income tax
withheld. Completing Form NC-4P and electing not to Instead of notification that tax will be withheld unless
have State income tax withheld does not necessarily the recipient chooses not to have tax withheld, pension
mean that the recipient is a resident of North Carolina. payers may notify recipients whose annual payments
are less than $12,750 that no State income tax will be
Exceptions to Withholding� State income tax is not withheld unless the recipient chooses to have State
required to be withheld from the following pension withholding apply. Such notice may be provided when
payments: making the first payment.

(1) A pension payment that is wages. Reporting and Paying the Withheld Tax� A pension
(2) Any portion of a pension payment that meets both payer required to withhold State income tax from a
of the following conditions: pension payment but not already registered with the
a. It is not a distribution or payment from an Department of Revenue for wage withholding must
individual retirement plan as defined in section register by completing Form NC-BR. Form NC-BR
7701 of the Code. can be submitted via the Department’s online business
b. The pension payer reasonably believes it is not registration system, or the completed paper form can be
taxable to the recipient. mailed to the N.C. Department of Revenue, Business
(3) A distribution described in section 404(k)(2) of the Registration Unit, P.O. Box 25000, Raleigh, North
Code, relating to dividends on corporate securities. Carolina 27640-0100. After the payer’s application
(4) A pension payment that consists only of securities is processed, the payer’s North Carolina withholding
of the recipient’s employer corporation plus cash identification number will be mailed to them. The payer
not in excess of $200 in lieu of securities of the will initially be classified as a quarterly filer. The filing
employer corporation. frequency may change after the first year depending
(5) Distributions of retirement benefits received on the amount of State income tax withheld.
from North Carolina State and local government
retirement systems and federal retirement systems A payer that withholds tax from pensions and also
identified as qualifying retirement systems under withholds tax from wages must report the withholding
the terms of the Bailey/Emory/Patton settlement from pensions with the wage withholding unless the
that are paid to retirees who were vested in the payer chooses to report the withholding from pensions
retirement systems as of August 12, 1989. separately. For those payers that do not choose to
(6) Retirement pay for service in the uniformed services report the two types of withholding separately, the
of the United States to a retired member that meets payment of tax withheld from pensions is due at the
either of the following conditions: time the withholding from wages is due and the payer
a. Served at least 20 years in the uniformed will be subject to penalties and interest on both types
services. of withholding based on that due date. Payers that
b. Medically retired under Title 10 U.S.C. Chapter also withhold from wages but choose to report the
61. This exclusion does not apply to severance withholding from pensions separately must file Form
pay received by a person due to separation NC-BR to receive a separate North Carolina withholding
under 10 U.S.C. Chapter 61. identification number.
This exemption includes payments from a Survivor
Benefit Plan to a beneficiary of a retired member A payer that initially chooses to report withholding
eligible to deduct retirement pay pursuant to the from pensions separately may, at any time, begin
above-mentioned requirements. The Survivor reporting the two types of withholding together. If
Benefit Plan referenced above, is the plan that combined reporting is preferred, a payer should report
is established by Subchapter II of Title 10 U.S.C. the combined withholding under the account number
Chapter 73. for reporting wages. The payer should complete
Form NC-BN, Out of Business Notification, for the
Notification Procedures for Pension Payers. A separate pension withholding account and file it with
pension payer is required to provide each recipient the Department. The separate withholding account will
with notice of the right not to have State withholding be closed. A payer that initially reports the two types
apply and of the right to revoke the election. The notice of withholding at the same time may choose to begin
requirements for North Carolina purposes are the same reporting the withholding on pensions separately by
as the federal notice requirements, which are provided notifying the Business Registration Unit. The payer
in section 3405(e)(10) of the Code. Section D of Federal must continue to report the two types of withholding

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together until the payer receives the separate any personal services in connection with a
account identification number from the Department. performance, an entertainment, an athletic
In either case, the payer must file separate annual event, a speech, or the creation of a film, radio,
reconciliations beginning with the year in which the or television program.
choice is changed. (2) A nonresident entity that provides for the
performance in this State for compensation
Annual Statements� Payers must report pension of any personal services in connection with
income and State income tax withheld on Federal a performance, an entertainment, an athletic
Form 1099-R, Distributions From Pensions, Annuities, event, a speech, or the creation of a film, radio,
Retirement or Profit-Sharing Plans, IRAs, Insurance or television program.
Contracts, etc. Form 1099-R must be given to the
recipient on or before January 31 following the calendar (f) Nonresident Entity� Any of the following:
year in which the pension payments were made. The
payer must electronically file Form NC-3, Annual (1) A foreign limited liability company, defined
Withholding Reconciliation, with the State’s copies using the same definition for the term “foreign
of Federal Form 1099-R. Form NC-3 reconciles the LLC” in G.S. 57D-1-03, that has not obtained
amounts withheld from each recipient. Payers choosing a certificate of authority from the Secretary of
to report pension withholding with wage withholding State pursuant to Article 7 of Chapter 57D of
must file one annual reconciliation report that includes the General Statutes.
the two types of withholding. Payers subject to both (2) A foreign limited partnership as defined in G.S.
wage withholding and pension withholding that 59-102 or a general partnership formed under
report the two types of withholding separately must the laws of any jurisdiction other than this State,
file separate annual reconciliations for each type of unless the partnership maintains a permanent
withholding. Unless you terminate your business, the place of business in this State.
annual reconciliation for withholding from pensions is (3) A foreign corporation, as defined in G.S. 55-
due on or before January 31. 1-40, that has not obtained a certificate of
authority from the Secretary of State pursuant to
Section 7� Withholding from Non-Wage Article 15 of Chapter 55 of the General Statutes.
Compensation
(g) Payee� Any of the following:
The following definitions are applicable with respect
to withholding from non-wage compensation paid to (1) A nonresident contractor.
a recipient for services performed in North Carolina: (2) An ITIN contractor.
(3) A person who performs services in this State
(a) Compensation� Consideration a payer pays a for compensation that fails to provide the payer
payee. a taxpayer identification number.
(4) A person who performs services in this State
(b) Individual Taxpayer Identification Number for compensation that fails to provide the payer
(ITIN)� A taxpayer identification number issued by a valid taxpayer identification number. The
the Internal Revenue Service to an individual who Secretary must notify a payer that a taxpayer
is required to have a U.S. taxpayer identification identification number is not valid.
number but who does not have, or is not eligible to
obtain, a Social Security number (SSN) from the (h) Payer� A person who, in the course of a trade or
Social Security Administration. business, pays compensation.

(c) ITIN Contractor� An ITIN holder who performs (i) Taxpayer Identification Number (TIN)� An
services in this State for compensation other than identification number issued by the Social Security
wages. Administration or the Internal Revenue Service,
excluding a Taxpayer Identification Number for
(d) ITIN Holder� A person whose taxpayer identification Pending U.S. Adoptions (ATIN) and Preparer
number is an Individual Taxpayer Identification Taxpayer Identification Number (PTIN).
Number (ITIN), including applied for and expired
numbers. Withholding requirement� If, in the course of your
trade or business, you pay compensation of more than
(e) Nonresident Contractor� Either of the following: $1,500 during the calendar year to a payee for services
performed in North Carolina, you must withhold North
(1) A nonresident individual who performs in this Carolina income tax at the rate of 4 percent from the
State for compensation other than wages compensation.

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Withholding threshold� Withholding is only required if      is an ITIN, including applied for and expired numbers. 
the payee is paid more than $1,500 during the calendar      Therefore, the withholding requirement applies not only 
year. No tax is required to be withheld if a payment is     to a person whose taxpayer identification number is an 
$1,500 or less and, at the time the payment is made,        ITIN, but also to a person who has applied for an ITIN 
the payer does not believe that the total compensation      number and a person whose ITIN number has expired. 
to be paid to the payee for services performed in           However, withholding is not required on compensation 
North Carolina during the year will exceed $1,500. If       paid to an ITIN holder who is temporarily admitted to the 
additional compensation paid later in the year causes       United States to perform agricultural labor or services 
total compensation for the year to exceed $1,500, the       under an H-2A visa and who is not subject to federal 
payer is not required to withhold tax from the additional   income tax withholding under section 1441 of the Code.
compensation to make up for the compensation from 
which no tax was withheld. If the payer expects to pay      Reporting and Paying the Withheld Tax� If you pay 
a payee more than $1,500 during the year, the payer         compensation to a payee and you do not already have 
should withhold from each payment even if the first         a withholding account identification number, you must 
payment does not exceed $1,500.                             complete Form NC-BR. 

Withholding from non-wage compensation paid to a            If you are required to withhold State income tax on 
nonresident contractor� The tax must be withheld from       wages to employees and non-wage compensation 
any nonresident individual and from any nonresident         to payees, you may choose to report the withholding 
entity (C or S corporation, partnership, or limited         from  non-wage  compensation  separately  from  the 
liability company) receiving personal services income       withholding from wages.  If you choose not to report the 
in connection with a performance, an entertainment, an      two types of withholding separately, the payment of tax 
athletic event, a speech, or the creation of a film, radio, withheld from non-wage compensation paid to a payee 
or television program. Tax is not required to be withheld   is due at the same time the withholding from wages is 
from a corporation or limited liability company that has    due.  You will be subject to penalties and interest on both 
obtained a certificate of authority from the Secretary of   types of withholding based on the due date of returns 
State or from a partnership that has a permanent place of   and payments for withholding from wages. 
business in North Carolina. If a payer does not withhold 
from payments to an individual because the individual       If you choose to report the withholding from non-wage 
is a resident, the payer must obtain the individual’s       compensation paid to payees separately, you must file 
address and social security number. If a payer does not     Form NC-BR to receive a separate North Carolina 
withhold from payments to a nonresident corporation         withholding identification number. Important: You must 
or a nonresident limited liability company because the      continue to report the two types of withholding together 
entity has obtained a certificate of authority from the     until you receive a separate North Carolina withholding 
Secretary of State, the payer must obtain from the entity   identification number from the Department. For details 
its Secretary of State ID Number. If a payer does not       on how to complete Form NC-BR, see Withholding Tax 
withhold from a partnership because the partnership has     Frequently Asked Questions.
a permanent place of business in this State, the payer 
must obtain the partnership’s address and taxpayer          If you initially choose to report State income tax 
identificationwithholding  from  non-wage compensation paid to                                                          number. 
                                                            payees separately, you may, at any time, begin reporting 
No tax is required to be withheld from an entity that is    the two types of withholding together. If combined 
exempt from North Carolina corporate income tax under       reporting is preferred, you must report the combined 
G.S. 105-130.11. This includes any organization that        withholding under the account number for reporting 
is exempt from federal income tax under the Internal        wages. You must also complete the Form NC-BN, Out 
Revenue Code. The entity must provide documentation         of Business Notification, for the separate withholding 
of its tax exemption to the payer, such as a copy of        account. The separate withholding account will be 
the organization’s federal determination letter of tax      closed. 
exemption or a copy of a letter of tax exemption from 
the Department of Revenue.                                  Annual Statements� If you withhold State income 
                                                            tax  from  a  payee,  you  must  give  the  payee Form 
Tax is not required to be withheld from personal services   NC-1099M, Compensation Paid to a Payee, showing 
income paid to an individual who is an ordained or          the amount of compensation paid and the amount of 
licensed member of the clergy.                              State income tax withheld during the calendar year. 
                                                            To the extent that a payer is able to file Federal Form 
Withholding from non-wage compensation paid to              1099-MISC or Federal Form 1099-NEC with the IRS 
an ITIN contractor� The tax must be withheld from an        and report the compensation paid to a payee on the 
ITIN contractor whose taxpayer identification number        federal forms, the payer may file these federal forms 

                                Page 8

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with the Department in lieu of Form NC-1099M. Form        identification  number  but  does  not  have  and  is  not 
NC-1099M must be given to the payee by January 31         eligible to obtain a social security number. Show the 
following the calendar year in which the compensation     payee’s ITIN number on Form NC-1099M.
was paid. If the services are completed before the end 
of the calendar year, Form NC-1099M must be given         If the payee did not provide the payee’s federal taxpayer 
to the payee within 30 days after the last payment of     identification  number,  do  not  enter  anything  for  the 
compensation to the payee.                                payee’s  federal  taxpayer  identification  number  on 
                                                          Form NC-1099M. If the payee did not provide a valid 
You  must  electronically  file Form  NC-3,  Annual       federal taxpayer identification number, enter the federal 
Withholding Reconciliation, with the State’s copies of    taxpayer identification number provided by the payee 
Form NC-1099M, Federal Form 1099-MISC, or Federal         on Form NC-1099M.
Form 1099-NEC. Unless you terminate your business, 
Form NC-3 and the required 1099 statements are due        Section 9�  Withholding from Wages
on or before January 31 for the preceding calendar 
year. Form NC-3 reconciles the amount of State income     The term wages has the same meaning as in section 
tax withheld from each payee. Payers who report           3401 of the Internal Revenue Code.  North Carolina has 
withholding for only compensation paid to a payee         no provision requiring backup withholding.
must file the annual reconciliation report and include 
all required 1099 statements. Payers who choose to        Farm labor�  Farmers are required to withhold State 
report State income tax withheld from compensation        income tax from wages paid to agricultural workers if 
paid to a payee, along with State income tax withheld     they are required to withhold tax for federal purposes.  
from wages paid to an employee, must file one Form 
NC-3 that includes both types of withholding.             SeeFederal Publication 15, Circular E,Employer’s Tax 
                                                          Guide, for additional information regarding taxable wages.
Payers who choose to report State income tax withheld 
from compensation paid to a payee separately from 
State income tax withheld from wages paid to an           Section 10� Payments Exempt from 
employee, must file a separate Form NC-3 for each                      Withholding
type of withholding.
                                                          Employers are required to withhold on wages to the 
                                                          same extent required for federal income tax purposes.  
Amounts withheld in error� If you withhold an amount 
                                                          A recipient of any payments exempt from withholding is 
in error and the amount is refunded to the payee 
                                                          required to pay estimated income tax if the recipient’s 
before the end of the calendar year and before you 
                                                          income meets the minimum gross income filing 
give Form NC-1099M, Federal Form 1099-MISC, or 
                                                          requirements.
Federal Form 1099-NEC to the payee, do not report the 
refunded amount on the 1099 statements or the annual 
                                                          If you and the individual wish to enter into a voluntary 
reconciliation statement. If the amount withheld in error 
                                                          agreement  to  withhold  North  Carolina  income  tax, 
has already been paid to the Department, reduce your 
                                                          you must report and pay the amount withheld to the 
next withholding payment accordingly. Amounts are 
                                                          Department, and the individual will receive credit on his 
considered withheld in error if they are withheld from 
                                                          income tax return provided you follow the rules which 
a person who is not a payee, if it is withheld from a 
                                                          apply to withholding.  Since the agreement is voluntary, 
payment that is not compensation, or if it is in excess 
                                                          credit cannot be claimed for any amount withheld unless 
of the amount required to be withheld.
                                                          it is properly paid to the Department of Revenue.  The 
                                                          individual should complete a withholding allowance 
Section 8� Payee’s Taxpayer                               certificate, Form NC-4, NC-4EZ, or NC-4 NRA, and 
          Identificationrequest that the agreed amount be withheld.                                                   Number 

An individual employee or nonresident contractor is       Domestic employees�  Employers are not required to 
identified by the individual’s social security number.    withhold State income tax from the wages of domestic 
A contractor that is not an individual (corporation,      employees; however, the employer and employee may 
partnership, limited liability company) is identified by  enter into a voluntary agreement to withhold from the 
its  federal  identification  number.  Show  the  payee’s employee’s wages.  Employers may wish to contact 
social security number, federal identification number     the Employment Security Commission regarding any 
and the name and address on Forms W-2 and NC-             employment insurance liability.
1099M and use it in any correspondence pertaining to 
a particular employee or contractor. ITIN contractors     Military Spouses�  The Veterans Benefits and Transition 
are identified by their ITINs. An ITIN is issued by the   Act of 2018 amended the Servicemembers Civil Relief 
IRS to an individual who is required to have a taxpayer   Act to allow the spouse of a servicemember to elect to 

                                              Page 9

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use the same state of residence as the servicemember       combine them with regular wages in a single payment 
for state tax purposes.                                    and specify  the amount of each),  the income tax 
                                                           withholding method depends in part on whether you 
The Act prohibits North Carolina from taxing the income    withhold  income  tax  from  your  employee’s  regular 
earned for services performed in North Carolina by the     wages.  If you withhold income tax from an employee’s 
spouse of a servicemember if (1) the servicemember         regular wages, you can use one of these methods for 
is present in North Carolina serving in compliance with    the supplemental wages:
military orders, (2) the servicemember’s spouse is in 
North Carolina solely to be with the servicemember,         (a)  Withhold a flat 4.6 percent, or
and (3) the active duty servicemember maintains legal 
residence in a state other than North Carolina and the      (b)  Add the supplemental and regular wages for 
servicemember’s spouse elects that same state as their           the most recent payroll period this year.  Then 
state of legal residence.  If all three of the conditions        figure the income tax as if the total were a single 
are met, an employer is not required to withhold North           payment.  Subtract the tax already withheld 
Carolina tax from wages paid to such military spouses if         from the regular wages.  Withhold the remaining 
the employee has furnished to their employer Form NC-            tax from the supplemental wages.  If you did 
4EZ with Line 4 checked.  To maintain the exemption,             not withhold income tax from the employee’s 
the employee must submit a new Form NC-4EZ each                  regular wages, use method (b).  
year. The Act does not apply to military spouses who are 
domiciled in North Carolina. Withholding from wages        Vacation pay is subject to withholding as if it were 
paid to military spouses domiciled in North Carolina is    a regular wage payment.  If vacation pay is paid in 
still required.                                            addition to the regular wages, treat the vacation pay 
                                                           as supplemental wages.  If vacation pay is for a time 
Seamen�  The Vessel Worker Tax Fairness Act, 46            longer than your usual payroll period, spread it over the 
U.S.C., 11108, prohibits withholding of state income       pay periods for which you pay it.
tax from the wages of a seaman on a vessel engaged 
in foreign, coastwide, inter-coastal, interstate, or       See Federal Publication 15, Circular E, Employer’s 
noncontiguous trade or an individual employed on a         Tax Guide, for additional information on supplemental 
fishing vessel or any fish processing vessel.  Vessels     wages.
engaged in other activity do not come under the 
restrictions; however, any seaman who is employed in       Tips treated as supplemental wages�    Withhold 
coastwide trade between ports in this State may have       the income tax on tips from wages or from funds the 
tax withheld if the withholding is pursuant to a voluntary employee makes available.  If an employee receives 
agreement between such seaman and his employer.            regular wages and reports tips, figure income tax as 
                                                           if the tips were supplemental wages.  If you have not 
Indian Reservation Income: Employers are not required      withheld income tax from the regular wages, add the 
to withhold State income tax from wages earned or          tips to the regular wages and withhold income tax on 
received by an enrolled member of a federally recognized   the total.  If you withheld income tax from the regular 
Indian tribe if such income is derived from activities     wages, you can withhold on the tips by method (a) or (b).
on a federally recognized Indian reservation while the 
member resides on the reservation. An employee who         Section 13� Employee’s Withholding 
meets these criteria should furnish their employer Form             Allowance Certificates, 
NC-4EZ with Line 3 checked.  To maintain the exemption,             Form NC-4, Form NC-4EZ, 
the employee must submit a new Form NC-4EZ each                     or Form NC-4 NRA
year.  Intangible income having a situs on the reservation 
and retirement income associated with activities on the    Each new employee must complete and sign a North 
reservation are considered income derived from activities  Carolina Employee’s Withholding Allowance Certificate, 
on the reservation.                                        Form NC-4, Form NC-4EZ, or Form NC-4 NRA.  If an 
                                                           employee does not give you a completed Form NC-4, 
                                                           Form NC-4EZ, or Form NC-4 NRA, you must withhold 
Section 11� Payroll Period                                 tax as if  the employee is single with no withholding 
                                                           allowances.  A certificate filed by a new employee is 
SeeFederal Publication 15, Circular E,Employer’s 
                                                           effective upon the first payment of wages thereafter and 
Tax Guide, for information on payroll period.
                                                           remains in effect until a new one is furnished unless 
                                                           the employee claimed total exemption from withholding 
Section 12� Supplemental Wages                             during the prior year. Important:  A military spouse 
                                                           who claims exemption from withholding under the 
If you pay supplemental wages separately (or               Servicemembers Civil Relief Act, as amended by the 

                                             Page 10

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Military Spouses Residency Relief Act and Veterans the year is $12,750 or less. The following chart lists the
Benefits and Transition Act, must submit a new Form wages per period that qualify for the 4.6% limitation.
NC-4EZ each year� The military spouse must attach Wages exceeding the amounts in the chart are subject
a copy of their spousal military identification card to the entire amount of additional withholding.
and a copy of the servicemember’s most recent leave
and earnings statement� The military spouse must also Payroll Period Additional withholding from Line
submit a new NC-4EZ immediately upon determining 2 limited to 4.6% of the amount
that the spouse no longer meets the requirements for the of wages if wages do not exceed:
exemption. State and federal definitions of qualifying child,
Weekly $245
single person, married, head of household and surviving
spouse are the same; however, the number of allowances Biweekly $490
to which an individual is entitled will differ. Federal Semimonthly $531
Withholding Allowance Certificates are not acceptable.
Monthly $1,062
You are not required to determine whether the total
amount of allowances claimed is greater than the total Example: Employee is a nonresident alien and is
amount to which the employee is entitled. paid on a monthly basis. Employee earns wages of
$500 in February 2024. Employee files a Form NC-4
Nonresident Alien Employee’s Withholding NRA claiming no allowances on Line 1 and additional
Allowance Certificate, Form NC-4 NRA. Because withholding of $49 on Line 2. According to the tax
nonresident aliens are generally not allowed an N.C. tables, no withholding is due. Without the modification,
standard deduction, nonresident alien employees Employer will withhold $49. Using the modification,
must complete and sign a North Carolina Nonresident Employer will withhold $23 ($500 X 4.6%).
Alien Employee’s Withholding Allowance Certificate,
Form NC-4 NRA. You must withhold tax using the To prevent overwithholding in the second instance, an
“Single” filing status regardless of the employee’s employee who is a student or business apprentice and
actual marital status. If an employee does not give you a resident of India should enter $0 on Line 2 of Form
a completed NC-4 NRA, you must withhold as single NC-4 NRA.
with no allowances and also withhold the additional tax
as directed below. Wages that are exempt from U. S. income tax under an
income tax treaty are generally exempt from withholding.
Form NC-4 NRA requires the nonresident alien Residents of Canada and Mexico who enter or leave
employee to enter on Line 2 an additional amount of the United States at frequent intervals are not subject
State income tax to be withheld for each pay period to to withholding on their wages if these persons either (1)
account for the inclusion of the N.C. standard deduction perform duties in transportation service between the
in the wage bracket tables, percentage, and annualized United States and Canada or Mexico, or (2) perform
methods of computing income tax withheld. The duties connected to the construction, maintenance, or
additional tax to withhold per pay period is identified in operation of water-way, viaduct, dam, or bridge crossed
the following chart and represents the income tax on by, or crossing, the boundary between the United States
the N.C. standard deduction for the single filing status and Canada or the boundary between the United States
($12,750) divided by the number of payroll periods and Mexico. Nonresident aliens who are bona fide
during the year. For example, an employee paid residents of the U.S. Virgin Islands are not subject to
monthly is required to enter $49 ($12,750 x 4.6% ÷ 12). withholding of tax on income earned while temporarily
employed in the United States.
Payroll Weekly Biweekly Semimonthly Monthly
Period Submission of certain withholding allowance
certificates. North Carolina requires an employer to
Additional $12 $23 $25 $49 submit copies of any certificates (Form NC-4, Form
Withholding NC-4EZ, or Form NC-4 NRA) on which the employee
claims more than 10 withholding allowances or claims
The additional withholding results in overwithholding exemption from withholding and the employee’s weekly
in two instances – (1) employees who earn less than wages would normally exceed an amount equal to the
$12,750 per year, and (2) employees who are students N.C. standard deduction for an individual with a filing
or business apprentices and residents of India. To status of single divided by 52. For tax year 2024, the
prevent overwithholding in the first instance, an employer weekly wage amount would be $245 (N.C. standard
should limit the additional withholding to the lesser of the deduction for single individual is $12,750 divided by
amount reported by the employee on Line 2 or 4.6% of 52 = $245). Retain the original certificate in your files.
the wages for that period if the amount of wages for that
period multiplied by the number of payroll periods during When to submit� An employer filing quarterly

Page 11

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withholding reports is required to submit copies of the registered, you should file a return for each quarter
certificates received during the quarter at the time for even though you have no withholding or wages to
filing the quarterly report. An employer filing monthly report. Do not report more than one calendar quarter
withholding reports is required to submit copies of the on one return.
certificates received during the quarter at the time
for filing the monthly report for the third month of the Section 15� Monthly Returns and
calendar quarter. Copies may be submitted earlier and Payments
for shorter reporting periods.
An employer who withholds an average of at least $250
Mailbut less than $2,000 of North Carolina income tax per the certificate to:
North Carolina Department of Revenue month must file a monthly Withholding Return, Form
Customer Service NC-5, and pay the tax monthly. All monthly returns and
PO Box 25000, Raleigh, North Carolina 27640-0001 payments are due by the 15th day of the month following
the month in which the tax was withheld; except the
Penalty� If an employee furnishes a withholding return and payment for the month of December are due
allowance certificate that contains information that has by January 31.
no reasonable basis and that results in a lesser amount
of tax being withheld than would have been withheld Section 16� Semiweekly Payments
had the employee furnished reasonable information,
the employee is subject to a penalty of 50 percent of An employer who withholds an average of $2,000 or
the amount not properly withheld. more of North Carolina income tax per month must pay
the tax withheld at the same time it is required to pay
If an employee’s withholding allowances should decrease, the tax withheld on the same wages for federal income
requiring more tax to be withheld, the employee is tax purposes.
required to provide an amended certificate within 10 days
after the change. If the allowance increases, requiring Each time you are required to deposit federal employment
less tax to be withheld, the employee may provide an taxes (income tax withheld and FICA), you must remit
amendedthe North Carolina income tax withheld on those same certificate any time after the change.
wages. Exception: For federal tax purposes, if an
Additional withholding allowances may be claimed employer withholds $100,000 or more, the federal deposit
by employees expecting to have allowable N.C. itemized is required on the next banking day. North Carolina law
deductions exceeding the N.C. standard deduction did not adopt that provision of federal law, and the State
or allowable adjustments to income. One additional income tax withholding is due on or before the normal
allowance may be claimed for each $2,500 that the N.C. federal semiweekly due date for those wages. You must
itemized deductions are expected to exceed the N.C. mail or deliver payment of the North Carolina income tax
standard deduction and for each $2,500 of adjustments withheld by the due date. Payments are submitted with
reducing income. If an employee will be entitled to a Form NC-5P, Withholding Payment Voucher.
tax credit, he may claim one additional allowance for
each $122. Form NC-5Q, North Carolina Quarterly Income Tax
Withholding Return, reconciles the tax paid for the
Additional withholding� To increase withholding, an quarter with the tax withheld for the quarter. Form NC-
employee may claim fewer allowances or may enter into 5Q must be filed each quarter on or before the last day
an agreement with his employer and request that an of the month following the close of the quarter. Due
additional amount be withheld by entering the desired dates for Form NC-5Q are the same as for your federal
amount on Line 2 of Form NC-4 or Form NC-4EZ or quarterly return (Federal Form 941). You have 10
Line 3 of Form NC-4 NRA. additional days to file Form NC-5Q if you made all your
required payments during the quarter and no additional
tax is due. You can now file Form NC-5Q electronically
Section 14� Quarterly Returns and
via the Department’s eNC5Q Application. For additional
Payments
details, visit www.ncdor.gov/enc5q.
An employer who withholds an average of less than
$250 of North Carolina income tax per month must file Section 17� Paying Withholding Tax
a quarterly Withholding Return, Form NC-5, and pay Electronically
the tax quarterly. The quarterly return and payment
are due by the last day of the month following the end You can file your North Carolina withholding return
of the calendar quarter. and pay the tax online. The Department of Revenue’s
E-File system offers the convenience of paying the
If you temporarily cease to pay wages after you are tax 24 hours a day, 7 days a week. Payments can be

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made online by bank draft, MasterCard, or Visa.  There    Reporting guidance if you are a monthly or quarterly 
is no fee for bank drafts, but there is a convenience fee filer, and you discover an error before preparing your 
for using MasterCard or Visa.  The fee is $2 for every    Form NC-3� If you have reported an incorrect amount of 
$100 increment of tax payment.  Visit the Department’s    tax, and you are a monthly or quarterly filer, you should 
website at www.ncdor.gov and select eServices under       file Form NC-5X, Amended Withholding Return.  If 
the File & Pay tab.                                       additional tax is due, you must pay the total amount of tax 
                                                          and interest due with your amended return. If you have 
                                                          overpaid withholding tax, you may use Form NC-5X to 
Section 18� Electronic Funds Transfer 
                                                          claim a refund of the overpayment.
             (EFT)

If you remit an average of at least $20,000 each month    Reporting guidance if you are a semiweekly filer, 
in North Carolina withholding taxes, you are required to  and you discover an error before preparing your 
pay by electronic funds transfer (EFT).The Department     Form NC-3�  If  you  are  a  semiweekly  filer  and  you 
will notify you if you are required to make payments by   discover  an  underpayment  before  filing  your  Form 
electronic funds transfer. If you are not required to pay NC-5Q, Quarterly Income Tax Withholding Return, 
electronically but you are interested in doing so, please use  Form NC-5PX, Amended Withholding Payment 
contact the EFT Section (toll-free) at 1-877-308-9103.    Voucher, and make the payment for additional tax and 
Local callers dial (919) 814-1501.                        interest due. If you discover an underpayment while 
                                                          preparing your Form NC-5Q, report the underpayment 
                                                          on your Form NC-5Q and use Form NC-5PX to make 
Section 19� Adjustments                                   the payment of additional tax and interest due. If you 
                                                          discover an underpayment after filing your Form NC-
You are liable to report and pay the correct amount of 
                                                          5Q, file Form NC-5Q to report the corrected amount 
tax to the Department even if, through error, you deduct 
                                                          of tax due, mark the form “amended”, and use Form 
less than the correct amount from a wage payment.  If 
                                                          NC-5PX to make the payment of additional tax and 
you discover such an error, report and pay the correct 
                                                          interest  due.  If  you  have  overpaid  withholding  tax, 
amount  of  tax  to  the  Department  and  recover  the 
                                                          you may use Form NC-5Q to claim a refund of the 
amount due to you from the employee by deducting 
                                                          overpayment.
it from later payments to the employee or adjusting in 
any other way agreeable to both of you.
                                                          Section 20� Federal Corrections
If you deduct more than the correct amount of tax from 
any wage payment, you must report and pay to the          If  a  federal  determination  changes  or  corrects  the 
Department the actual amount withheld unless you          amount of tax you are required to withhold and pay 
repay the over-deducted amount to the employee or         to the IRS and the change or correction affects the 
otherwise make applicable administrative adjustments      amount of North Carolina income tax withholding, you 
and maintain records to show that you have done so.       must file the applicable North Carolina forms with the 
If you fail to remit all collected taxes when due, the    Department within six months of being notified about 
Department can propose an assessment ten years            each change or correction.
after the due date of the return or ten years after the 
returnIfwasyoufiled,voluntarilywhicheverfileisanlater.amended return or corrected 
                                                          statements with the IRS and the adjustments increase 
Reporting guidance if you discover an error while         the amount of the North Carolina income tax withholding, 
preparing your Form NC-3 or after filing your Form        you must file the applicable North Carolina forms with 
NC-3� If you discover an underpayment while preparing     the Department within six months of filing the amended 
your Form NC-3, Annual Withholding Reconciliation,        return or statements with the IRS. If the adjustment 
report  the  underpayment  on your  Form  NC-3  and       results in a decrease in the North Carolina income 
make the payment of additional tax and interest due.      tax withholding, generally, the claim for refund of 
If you discover an underpayment after filing your Form    overpayment of taxes must be filed with the Department 
NC-3, file Form NC-3X, Amended Annual Withholding         on or before three years after the due date of the return 
Reconciliation, to report the corrected amount of tax     or two years after payment of the tax, whichever is later. 
due and make the payment of additional tax, interest,     Important: No refund is allowed if you withheld the 
and penalties due. If you have overpaid withholding       overpaid amount from the wages or compensation of 
tax, you may use Form NC-3 or Form NC-3X to claim         your employees or contractors.
a refund of the overpayment. Important: No refund 
is allowed if you withheld the overpaid amount from       To report these federal corrections to the Department, 
the  wages  or  compensation  of  your  employees  or     you must  file  the  applicable  North  Carolina Form 
contractors.                                              NC-5X, Amended Withholding Return, Form NC-5Q, 

                                       Page 13

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Quarterly Income Tax Withholding Return, or Form Jeopardy reporting and payment� Whenever
NC-3X, Amended Annual Withholding Reconciliation. the Department deems the collection of tax to be in
For additional details about Form NC-5X and Form NC- jeopardy, an employer may be required to report and
5Q, see Section 19. For additional details about Form pay the tax withheld at any time after payment of the
NC-3X, see Section 23. wages.

Section 21� Payment of Tax Section 22� Wage and Tax Statements

North Carolina does not use a depository system for At the end of each calendar year, prepare a wage and
income tax withheld. The amount you withhold is tax statement for each employee. Report the total
deemed by law to be held in trust by you for the State wages, tips and other compensation you paid to the
of North Carolina. employee during the calendar year to the same extent
reported for federal tax purposes.
Penalties and Interest� The penalty for failure to
timely file a withholding return is 5% of the tax due Residents and Nonresidents� For residents of
per month (maximum 25%). A penalty of 5% of the tax North Carolina, report all wages regardless of where
due is required for failure to withhold or pay the tax earned and report the North Carolina tax withheld. For
when due. The Department will publish a notification nonresidents, report the wages earned in this State
if these penalties change. and the North Carolina tax withheld. If you show the
total wages for the year and the total state tax withheld,
Additional criminal penalties are provided for willful provide a breakdown showing the wages paid and tax
failure or refusal to withhold, file a return, or pay tax withheld for each state.
when due. Interest is due from the time the tax was
due until paid. By January 31, give each employee a copy of the wage
and tax statement for the preceding calendar year. If an
Relief for semiweekly filers. If a payment falls under employee ceases employment, provide the completed
the shortfall provisions of Federal Regulation 31.6302- copy of the wage and tax statement to the employee
1, you are not subject to interest or penalty on the within 30 days of the final wage payment.
additional tax due.
If it is necessary to change a wage and tax statement
Personal liability� An employer who fails to withhold after it has been given to the employee, issue a
or pay the amount required to be withheld is personally corrected statement clearly marked “Corrected by
and individually liable for such amounts, and the Employer”. If a statement is lost, give the employee a
Department is required to assess the tax and penalty substitute marked “Reissued by Employer”.
against the employer. If an employer has failed to
collect or pay over income tax withheld or required Criminal and civil penalties are provided for willful
to have been withheld, the tax not deducted or paid failure to furnish the required statements or for willfully
may be assessed against the responsible corporate furnishing a false or fraudulent statement.
officers or other such responsible officer whenever
such taxes cannot be immediately collected from the Section 23� Annual Withholding
employer. The liability includes the tax not deducted or Reconciliation
paid previously assessed against the employer. More
than one person may be liable as a person responsible Unless you terminate your business, Form NC-3,
for the payment of withholding taxes; however, the Annual Withholding Reconciliation, and the State’s
amount of the income tax withheld or required to have copy of each Form W-2, Form W-2G, Form NC-
been withheld will be collected only once, whether from 1099M, Federal Form 1099-MISC, Federal Form
the employer or one or more responsible officers. The 1099-NEC, Federal Form 1099-R, and Federal Form
term “responsible officers” includes the president and 1042-S must be filed with the Department on or before
the treasurer of a corporation, the manager of a limited January 31 for the preceding calendar year. During the
liability company, and any officer of a corporation calendar year, if you terminate your business, Form
or member of a limited liability company who has a NC-3 and the required W-2 and 1099 statements must
duty to deduct, account for, or pay over income tax be filed on or before the last day of the month following
withheld. It is not necessary that the failure to collect the end of the calendar quarter in which you closed
and pay the withholding amounts was willful; it is only your business. Form NC-3 and the required W-2 and
necessary that the responsible officer failed to pay the 1099 statements must be filed electronically. See Table
tax withheld or required to have been withheld to the 1 on page 15, for a list of W-2 and 1099 statements
Secretary of Revenue. that are required to be filed with the Department.

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                    Table 1: W-2 and 1099 Statements Required to be Filed with the Department
                    Required to file if North Carolina
Form                withholding reported?                     Required to file if no North Carolina withholding reported?
                                                      Yes, if issued to North Carolina resident or issued to non-resident for services 
W-2                          Yes                                        performed in North Carolina
W-2G                         Yes                                        No, if reported to the IRS
1099-MISC                    Yes                                                  No
1099-NEC                     Yes                                                  No
1099-R                       Yes                              Yes, if recipient’s address is located in North Carolina
1099-B                       Yes                                        No, if reported to the IRS
1099-DIV                     Yes                                        No, if reported to the IRS
1099-INT                     Yes                                        No, if reported to the IRS
1099-OID                     Yes                                        No, if reported to the IRS
1099-G                       Yes                                        No, if reported to the IRS
1042-S                       Yes                              Yes, if it includes North Carolina source income
NC-1099M                     Yes                              No, if reported to the IRS on Form 1099-NEC or Form 1099-MISC

You  may  amend  a  previously  filed  Form  NC-3,  by        See the Department’s website,        www.ncdor.gov/enc3, 
filing Form NC-3X, Amended Annual Withholding                 for details and instructions on filing your Form NC-3, 
Reconciliation. Form NC-3X and corrected W-2 and              and the required W-2 and 1099 statements.
1099 statements may be filed electronically. Generally, 
Form NC-3X and the corrected statements must be filed 
                                                              Section 25� Reporting 1099 Information
with the Department as soon as you discover an error on 
Form NC-3 or any statement attached to Form NC-3. If          A payer must provide a payee a statement showing 
your federal employment tax liability was impacted by a       the total compensation paid and the amount withheld 
federal determination or correction or a voluntarily filed    during the calendar year. The payer must give Form NC-
amended federal employment tax return or statement,           1099M, Compensation Paid to a Payee, to the payee 
see Section 20 for your State filing requirements related     on or before January 31 following the calendar year in 
to your federal corrections.                                  which the compensation was paid, or if the services are 
                                                              completed before the end of the calendar year, within 
Important: No refund is allowed if you withheld the           30 days after the last payment of compensation to the 
overpaid amount from the wages or compensation of             payee. Federal Form 1099-MISC or                Federal Form 
your employees or contractors.                                1099-NEC can be provided in lieu of Form NC-1099M 
                                                              as long as it shows the North Carolina income tax 
See the Department’s website, www.ncdor.gov/enc3, for         withheld. Also give each recipient of pension payments 
details and instructions on filing your Form NC-3, Form       a copy of Federal Form 1099-R by January 31.
NC-3X, and the required W-2 and 1099 statements.
                                                              Form NC-1099NRS, Report of Sale of Real Property 
Section 24� Informational Return                              by Nonresidents, is required to be filed by any person 
          Penalties                                           buying real property located in North Carolina from a 
                                                              nonresident.  The form must be filed within 15 days of 
If you fail to file Form NC-3 by the due date of the          the closing date of the sale.
return, you will be subject to a failure to timely file an 
informational return penalty of $50 per day, up to a          Payment Settlement Entities� North Carolina law 
maximum of $1,000.                                            requires  a  “payment  settlement  entity”  to  submit 
                                                              a  duplicate  of  all  information  filed  with  the  Internal 
If you fail to file Form NC-3 in the format prescribed by the Revenue Service pursuant to 6050W of the Internal 
Secretary, you will be subject to a penalty of $200. The      Revenue Code (i.e. the Form 1099-K, “Payment Card 
format prescribed by the Secretary requires one Form          and Third Party Network Transactions” information 
NC-3, along with the required W-2 and 1099 statements,        return) with the Department.  A payment settlement 
to be filed in an electronic format using the Department’s    entity has the same meaning as in section 6050W of 
eNC3 Application. A taxpayer may request a waiver of          the Internal Revenue Code.  The statute also requires 
an informational return penalty by submitting Form NC-        the entity to submit the 1099-K information return to 
5501,the Secretary in an electronic format.  This information                                                                          available from the Department’s website. 

                                                      Page 15

- 16 -

return must be filed with the Department on or before 
March 31 for the preceding calendar year.  Any 1099 
information return not timely filed with the Secretary 
or in the format prescribed by the Secretary is subject 
to the informational return penalties listed in Section 
24.  See the Department’s website, www.ncdor.gov/
file-pay/guidance-information-reporting, for details and 
instructions on filing your 1099-K information return to 
the Secretary.

Section 26� Records to be Kept

You should retain the names, addresses, and social 
security numbers or ITIN numbers of employees or 
payees receiving payments; their withholding allowance 
certificates; the amounts and dates of wages and other 
payments and records of the amounts withheld; copies 
or records of all reports or returns filed; and records of 
all payments made to the Department.  Retain these 
records for at least ten years after the last filing of all 
required reports for a calendar year or the last payment 
of any amount due for the calendar year, whichever is 
later.

Section 27� Methods of Computing 
              North Carolina Income Tax 
              Withholding

There are three primary methods for computing the 
amount to withhold from wages.  The formula tables for 
the Percentage Method and the Annualized Wages 
Method are on pages 17 through 20. The wage bracket 
tables are on pages 20 through 56.  These methods 
are suitable for computer processing.  In addition, an 
employer may use any other method or formula to 
determine the amount of tax required to be withheld if 
the amount determined is substantially the same as that 
obtained by using the wage bracket tables.

There is a difference in the tax calculated using the 
percentage method and the tax determined from the 
withholding tables.  The tax tables calculate withholding 
tax based on an income range.  The applicable N.C. 
standard deduction allowance is factored into the tables.  
The percentage method calculates withholding tax 
based on a specific dollar amount.  Taxable income is 
derived by reducing gross wages by the appropriate 
deductions.  For this reason, tax amounts derived from 
one method will differ slightly from those derived from 
the other.

                                          Page 16

- 17 -

Percentage Method - Formula Tables for Percentage Method Withholding Computations
(Round off the final result of calculations to the nearest whole dollar.)

Weekly Payroll Period

Single Person, Married Person, or Surviving Spouse

1. Enter weekly wages ______________________
2. Weekly portion of N.C. standard deduction _________________ $245.19
3. Multiply the number of allowances by $48.08 _________________
4. Add Line 2 and Line 3 ______________________
5. Net weekly wages. Subtract Line 4 from Line 1 ______________________
6. Tax to be withheld. Multiply Line 5 by .046 (Round to the nearest whole dollar) ______________________

Weekly Payroll Period

Head of Household

1. Enter weekly wages ______________________
2. Weekly portion of N.C. standard deduction _________________ $367.79
3. Multiply the number of allowances by $48.08 _________________
4. Add Line 2 and Line 3 ______________________
5. Net weekly wages. Subtract Line 4 from Line 1 ______________________
6. Tax to be withheld. Multiply Line 5 by .046 (Round to the nearest whole dollar) ______________________

Biweekly Payroll Period

Single Person, Married Person, or Surviving Spouse

1. Enter biweekly wages ______________________
2. Biweekly portion of N.C. standard deduction _________________ $490.38
3. Multiply the number of allowances by $96.15 _________________
4. Add Line 2 and Line 3 ______________________
5. Net biweekly wages. Subtract Line 4 from Line 1 ______________________
6. Tax to be withheld. Multiply Line 5 by .046 (Round to the nearest whole dollar) ______________________

Biweekly Payroll Period

Head of Household

1. Enter biweekly wages ______________________
2. Biweekly portion of N.C. standard deduction _________________ $735.58
3. Multiply the number of allowances by $96.15 _________________
4. Add Line 2 and Line 3 ______________________
5. Net biweekly wages. Subtract Line 4 from Line 1 ______________________
6. Tax to be withheld. Multiply Line 5 by .046 (Round to the nearest whole dollar) ______________________

Page 17

- 18 -

Percentage Method - Formula Tables for Percentage Method Withholding Computations
(Round off the final result of calculations to the nearest whole dollar.)

Semimonthly Payroll Period

Single Person, Married Person, or Surviving Spouse

1. Enter semimonthly wages ______________________
2. Semimonthly portion of N.C. standard deduction _________________ $531.25
3. Multiply the number of allowances by $104.17 _________________
4. Add Lines 2 and 3 ______________________
5. Net semimonthly wages. Subtract Line 4 from Line 1 ______________________
6. Tax to be withheld. Multiply Line 5 by .046 (Round to the nearest whole dollar) ______________________

Semimonthly Payroll Period

Head of Household

1. Enter semimonthly wages ______________________
2. Semimonthly portion of N.C. standard deduction _________________ $796.88
3. Multiply the number of allowances by $104.17 _________________
4. Add Line 2 and Line 3 ______________________
5. Net semimonthly wages. Subtract Line 4 from Line 1 ______________________
6. Tax to be withheld. Multiply Line 5 by .046 (Round to the nearest whole dollar) ______________________

Monthly Payroll Period

Single Person, Married Person, or Surviving Spouse

1. Enter monthly wages ______________________
2. Monthly portion of N.C. standard deduction _________________ $1,062.50
3. Multiply the number of allowances by $208.33 _________________
4. Add Line 2 and Line 3 ______________________
5. Net monthly wages. Subtract Line 4 from Line 1 ______________________
6. Tax to be withheld. Multiply Line 5 by .046 (Round to the nearest whole dollar) ______________________

Monthly Payroll Period

Head of Household

1. Enter monthly wages ______________________
2. Monthly portion of N.C. standard deduction _________________ $1,593.75
3. Multiply the number of allowances by $208.33 _________________
4. Add Line 2 and Line 3 ______________________
5. Net monthly wages. Subtract Line 4 from Line 1 ______________________
6. Tax to be withheld. Multiply Line 5 by .046 (Round to the nearest whole dollar) ______________________

Page 18

- 19 -

Example:
An unmarried employee is paid $450.00 weekly. This employee has in effect a Form NC-4 or Form NC-4EZ claiming single
with two withholding allowances. Using the percentage method, figure the income tax to withhold as follows:

1. Enter weekly wages __________________$450.00
2. Weekly portion of N.C. standard deduction _______________ $245.19
3. Multiply the number of allowances by $48.08 _______________ $96.16
4. Add Line 2 and Line 3 __________________$341.35
5. Net weekly wages. Subtract Line 4 from Line 1 __________________$108.65
6. Tax to be withheld each payroll period. Multiply Line 5 by .046 (Round to the nearest whole dollar) ________________ $5.00

Annualized Method - Formula Tables for Annualized Method Withholding Computations
(Round off the final result of calculations to the nearest whole dollar.)

Single Person, Married Person, or Surviving Spouse

1. Enter wages for current payroll period _________________
2. Enter number of payroll periods _________________
3. Annualized wages. Multiply Line 1 by Line 2 ______________________
4. N.C. standard deduction _________________ $12,750.00
5. Multiply the number of allowances by $2,500.00 _________________
6. Add Line 4 and Line 5 ______________________
7. Net annualized wages. Subtract Line 6 from Line 3 ______________________
8. Annualized tax. Multiply Line 7 by .046 ______________________
9. Enter the number of payroll periods from Line 2 ______________________
10. Tax to be withheld each payroll period. Divide Line 8 by Line 9 (Round to the nearest whole dollar) ________________________

Head of Household

1. Enter wages for current payroll period _________________
2. Enter number of payroll periods _________________
3. Annualized wages. Multiply Line 1 by Line 2 ______________________
4. N.C. standard deduction _________________ $19,125.00
5. Multiply the number of allowances by $2,500.00 _________________
6. Add Line 4 and Line 5 ______________________
7. Net annualized wages. Subtract Line 6 from Line 3 ______________________
8. Annualized tax. Multiply Line 7 by .046 ______________________
9. Enter the number of payroll periods from Line 2 ______________________
10. Tax to be withheld each payroll period. Divide Line 8 by Line 9 (Round to the nearest whole dollar) ________________________

Page 19

- 20 -

Example:
An unmarried employee is paid $450.00 weekly. This employee has in effect a Form NC-4 or Form NC-4EZ claiming single
with two withholding allowances. Using the annualized wages method, figure the income tax to withhold as follows:

1. Enter wages for current payroll period __________________$450.00
2. Enter number of payroll periods __________________52
3. Annualized wages. Multiply Line 1 by Line 2 __________________$23,400.00
4. N.C. standard deduction _______________ $12,750.00
5. Multiply the number of allowances by $2,500.00 _______________ $5,000.00
6. Add Line 4 and Line 5 __________________$17,750.00
7. Net annualized wages. Subtract Line 6 from Line 3 __________________$5,650.00
8. Annualized tax. Multiply Line 7 by .046 __________________$259.90
9. Enter the number of payroll periods from Line 2 __________________52
10. Tax to be withheld each payroll period. Divide Line 8 by Line 9 (Round to the nearest whole dollar) ___________________$5.00

28� Wage Bracket Tables Withholding Allowance Chart

The wage bracket tables begin on the next page. Using
this method of withholding, select the table which corresponds Payroll Period Amount for one Allowance
with the employee’s filing status (married, single, head of
household, surviving spouse) as shown on the NC-4 or NC-4
EZ and your payroll period (weekly, biweekly, semimonthly,
monthly). Locate the gross wages in the left hand column and
follow across to the column which corresponds to the number Weekly $48.08
of withholding allowances claimed by the employee.

The wage bracket tables are for up to 10 allowances. If
an employee claims more than 10 allowances on the NC-4 or Biweekly $96.15
NC-4EZ:

(a) Multiply the number of withholding allowances over
10 by the allowance value for the payroll period. Use Semimonthly $104.17
the amounts for one allowance in the Withholding
Allowance Chart.
(b) Subtract the result from the employee’s wages.
Monthly $208.33
(c) On this amount, find and withhold the tax in the
column for 10 allowances.

Page 20

- 21 -

                   Single Person, Married Person, or Surviving Spouse - Weekly Payroll Period

If the wages are -               And the number of withholding allowances claimed is - 
At    But less          0  1  2  3  4     5  6  7                                      8     9  10
least              than          The amount of income tax to be withheld is -
0                  250  0  0  0  0  0     0  0  0                                      0     0  0
250                265  1  0  0  0  0     0  0  0                                      0     0  0
265                280  1  0  0  0  0     0  0  0                                      0     0  0
280                295  2  0  0  0  0     0  0  0                                      0     0  0
295                310  3  0  0  0  0     0  0  0                                      0     0  0
310                325  3  1  0  0  0     0  0  0                                      0     0  0
325                340  4  2  0  0  0     0  0  0                                      0     0  0
340                355  5  2  0  0  0     0  0  0                                      0     0  0
355                370  5  3  1  0  0     0  0  0                                      0     0  0
370                385  6  4  2  0  0     0  0  0                                      0     0  0
385                400  7  5  2  0  0     0  0  0                                      0     0  0
400                415  7  5  3  1  0     0  0  0                                      0     0  0
415                430  8  6  4  2  0     0  0  0                                      0     0  0
430                445  9  7  4  2  0     0  0  0                                      0     0  0
445                460  10 7  5  3  1     0  0  0                                      0     0  0
460                475  10 8  6  4  1     0  0  0                                      0     0  0
475                490  11 9  6  4  2     0  0  0                                      0     0  0
490                505  12 9  7  5  3     1  0  0                                      0     0  0
505                520  12 10 8  6  3     1  0  0                                      0     0  0
520                535  13 11 9  6  4     2  0  0                                      0     0  0
535                550  14 11 9  7  5     3  0  0                                      0     0  0
550                565  14 12 10 8  6     3  1  0                                      0     0  0
565                580  15 13 11 8  6     4  2  0                                      0     0  0
580                595  16 14 11 9  7     5  2  0                                      0     0  0
595                610  16 14 12 10 8     5  3  1                                      0     0  0
610                625  17 15 13 10 8     6  4  2                                      0     0  0
625                640  18 16 13 11 9     7  5  2                                      0     0  0
640                655  19 16 14 12 10    7  5  3                                      1     0  0
655                670  19 17 15 13 10    8  6  4                                      2     0  0
670                685  20 18 15 13 11    9  7  4                                      2     0  0
685                700  21 18 16 14 12    10 7  5                                      3     1  0
700                715  21 19 17 15 12    10 8  6                                      4     1  0
715                730  22 20 18 15 13    11 9  6                                      4     2  0
730                745  23 20 18 16 14    12 9  7                                      5     3  1
745                760  23 21 19 17 14    12 10 8                                      6     3  1
760                775  24 22 20 17 15    13 11 9                                      6     4  2
775                790  25 23 20 18 16    14 11 9                                      7     5  3
790                805  25 23 21 19 17    14 12 10                                     8     6  3
805                820  26 24 22 19 17    15 13 11                                     8     6  4
820                835  27 25 22 20 18    16 14 11                                     9     7  5
835                855  28 25 23 21 19    17 14 12                                     10    8  5
855                875  29 26 24 22 20    17 15 13                                     11    9  6
875                895  29 27 25 23 21    18 16 14                                     12    10 7
895                915  30 28 26 24 22    19 17 15                                     13    10 8
915                935  31 29 27 25 22    20 18 16                                     14    11 9
935                955  32 30 28 26 23    21 19 17                                     14    12 10
955                975  33 31 29 26 24    22 20 18                                     15    13 11
975                995  34 32 30 27 25    23 21 19                                     16    14 12
995                1015 35 33 31 28 26    24 22 19                                     17    15 13
1015               1035 36 34 31 29 27    25 23 20                                     18    16 14
1035               1055 37 35 32 30 28    26 24 21                                     19    17 15
1055               1075 38 35 33 31 29    27 24 22                                     20    18 16
1075               1095 39 36 34 32 30    28 25 23                                     21    19 17
1095               1115 40 37 35 33 31    28 26 24                                     22    20 17
1115               1135 40 38 36 34 32    29 27 25                                     23    21 18
1135               1155 41 39 37 35 33    30 28 26                                     24    21 19
1155               1175 42 40 38 36 33    31 29 27                                     25    22 20
1175               1195 43 41 39 37 34    32 30 28                                     26    23 21
1195               1215 44 42 40 38 35    33 31 29                                     26    24 22
1215               1235 45 43 41 38 36    34 32 30                                     27    25 23

                                   Page 21

- 22 -

                   Single Person, Married Person, or Surviving Spouse - Weekly Payroll Period

If the wages are -                And the number of withholding allowances claimed is - 
At    But less          0   1  2  3  4     5  6  7                                      8    9  10
least              than           The amount of income tax to be withheld is -
1235               1255 46  44 42 39 37    35 33 31                                     28   26 24
1255               1275 47  45 42 40 38    36 34 31                                     29   27 25
1275               1295 48  46 43 41 39    37 35 32                                     30   28 26
1295               1315 49  47 44 42 40    38 35 33                                     31   29 27
1315               1335 50  47 45 43 41    39 36 34                                     32   30 28
1335               1355 51  48 46 44 42    40 37 35                                     33   31 28
1355               1375 52  49 47 45 43    40 38 36                                     34   32 29
1375               1395 52  50 48 46 44    41 39 37                                     35   33 30
1395               1415 53  51 49 47 45    42 40 38                                     36   33 31
1415               1435 54  52 50 48 45    43 41 39                                     37   34 32
1435               1455 55  53 51 49 46    44 42 40                                     37   35 33
1455               1475 56  54 52 49 47    45 43 41                                     38   36 34
1475               1495 57  55 53 50 48    46 44 42                                     39   37 35
1495               1515 58  56 54 51 49    47 45 42                                     40   38 36
1515               1535 59  57 54 52 50    48 46 43                                     41   39 37
1535               1555 60  58 55 53 51    49 47 44                                     42   40 38
1555               1575 61  58 56 54 52    50 47 45                                     43   41 39
1575               1595 62  59 57 55 53    51 48 46                                     44   42 40
1595               1615 63  60 58 56 54    51 49 47                                     45   43 40
1615               1635 63  61 59 57 55    52 50 48                                     46   44 41
1635               1655 64  62 60 58 56    53 51 49                                     47   44 42
1655               1675 65  63 61 59 56    54 52 50                                     48   45 43
1675               1695 66  64 62 60 57    55 53 51                                     49   46 44
1695               1715 67  65 63 61 58    56 54 52                                     49   47 45
1715               1735 68  66 64 61 59    57 55 53                                     50   48 46
1735               1755 69  67 65 62 60    58 56 54                                     51   49 47
1755               1775 70  68 65 63 61    59 57 54                                     52   50 48
1775               1795 71  69 66 64 62    60 58 55                                     53   51 49
1795               1815 72  70 67 65 63    61 58 56                                     54   52 50
1815               1835 73  70 68 66 64    62 59 57                                     55   53 51
1835               1855 74  71 69 67 65    63 60 58                                     56   54 51
1855               1875 75  72 70 68 66    63 61 59                                     57   55 52
1875               1895 75  73 71 69 67    64 62 60                                     58   56 53
1895               1915 76  74 72 70 68    65 63 61                                     59   56 54
1915               1935 77  75 73 71 68    66 64 62                                     60   57 55
1935               1955 78  76 74 72 69    67 65 63                                     60   58 56
1955               1975 79  77 75 72 70    68 66 64                                     61   59 57
1975               1995 80  78 76 73 71    69 67 65                                     62   60 58
1995               2015 81  79 77 74 72    70 68 65                                     63   61 59
2015               2035 82  80 77 75 73    71 69 66                                     64   62 60
2035               2055 83  81 78 76 74    72 70 67                                     65   63 61
2055               2075 84  81 79 77 75    73 70 68                                     66   64 62
2075               2095 85  82 80 78 76    74 71 69                                     67   65 63
2095               2115 86  83 81 79 77    74 72 70                                     68   66 63
2115               2135 86  84 82 80 78    75 73 71                                     69   67 64
2135               2155 87  85 83 81 79    76 74 72                                     70   67 65
2155               2175 88  86 84 82 79    77 75 73                                     71   68 66
2175               2195 89  87 85 83 80    78 76 74                                     72   69 67
2195               2215 90  88 86 84 81    79 77 75                                     72   70 68
2215               2235 91  89 87 84 82    80 78 76                                     73   71 69
2235               2255 92  90 88 85 83    81 79 77                                     74   72 70
2255               2275 93  91 88 86 84    82 80 77                                     75   73 71
2275               2295 94  92 89 87 85    83 81 78                                     76   74 72
2295               2315 95  93 90 88 86    84 81 79                                     77   75 73
2315               2335 96  93 91 89 87    85 82 80                                     78   76 74
2335               2355 97  94 92 90 88    86 83 81                                     79   77 74
2355               2375 98  95 93 91 89    86 84 82                                     80   78 75
2375               2395 98  96 94 92 90    87 85 83                                     81   79 76
2395               2415 99  97 95 93 91    88 86 84                                     82   79 77
2415               2435 100 98 96 94 91    89 87 85                                     83   80 78

                        2435 and over use the percentage method beginning on page 17�

                                    Page 22

- 23 -

                   Single Person, Married Person, or Surviving Spouse - Biweekly Payroll Period

If the wages are -               And the number of withholding allowances claimed is - 
At    But less          0  1  2  3  4     5  6  7                                      8       9 10
least              than          The amount of income tax to be withheld is -
0                  495  0  0  0  0  0     0  0  0                                      0       0 0
495                510  1  0  0  0  0     0  0  0                                      0       0 0
510                525  1  0  0  0  0     0  0  0                                      0       0 0
525                540  2  0  0  0  0     0  0  0                                      0       0 0
540                555  3  0  0  0  0     0  0  0                                      0       0 0
555                570  3  0  0  0  0     0  0  0                                      0       0 0
570                585  4  0  0  0  0     0  0  0                                      0       0 0
585                600  5  0  0  0  0     0  0  0                                      0       0 0
600                615  5  1  0  0  0     0  0  0                                      0       0 0
615                630  6  2  0  0  0     0  0  0                                      0       0 0
630                645  7  2  0  0  0     0  0  0                                      0       0 0
645                660  7  3  0  0  0     0  0  0                                      0       0 0
660                675  8  4  0  0  0     0  0  0                                      0       0 0
675                690  9  4  0  0  0     0  0  0                                      0       0 0
690                705  10 5  1  0  0     0  0  0                                      0       0 0
705                720  10 6  1  0  0     0  0  0                                      0       0 0
720                735  11 6  2  0  0     0  0  0                                      0       0 0
735                750  12 7  3  0  0     0  0  0                                      0       0 0
750                765  12 8  3  0  0     0  0  0                                      0       0 0
765                780  13 9  4  0  0     0  0  0                                      0       0 0
780                795  14 9  5  0  0     0  0  0                                      0       0 0
795                810  14 10 6  1  0     0  0  0                                      0       0 0
810                825  15 11 6  2  0     0  0  0                                      0       0 0
825                840  16 11 7  2  0     0  0  0                                      0       0 0
840                855  16 12 8  3  0     0  0  0                                      0       0 0
855                870  17 13 8  4  0     0  0  0                                      0       0 0
870                885  18 13 9  5  0     0  0  0                                      0       0 0
885                900  18 14 10 5  1     0  0  0                                      0       0 0
900                915  19 15 10 6  1     0  0  0                                      0       0 0
915                930  20 15 11 7  2     0  0  0                                      0       0 0
930                945  21 16 12 7  3     0  0  0                                      0       0 0
945                960  21 17 12 8  4     0  0  0                                      0       0 0
960                975  22 18 13 9  4     0  0  0                                      0       0 0
975                990  23 18 14 9  5     1  0  0                                      0       0 0
990                1005 23 19 14 10 6     1  0  0                                      0       0 0
1005               1020 24 20 15 11 6     2  0  0                                      0       0 0
1020               1035 25 20 16 11 7     3  0  0                                      0       0 0
1035               1050 25 21 17 12 8     3  0  0                                      0       0 0
1050               1065 26 22 17 13 8     4  0  0                                      0       0 0
1065               1080 27 22 18 14 9     5  0  0                                      0       0 0
1080               1095 27 23 19 14 10    5  1  0                                      0       0 0
1095               1110 28 24 19 15 10    6  2  0                                      0       0 0
1110               1125 29 24 20 16 11    7  2  0                                      0       0 0
1125               1140 30 25 21 16 12    7  3  0                                      0       0 0
1140               1155 30 26 21 17 13    8  4  0                                      0       0 0
1155               1170 31 26 22 18 13    9  4  0                                      0       0 0
1170               1185 32 27 23 18 14    9  5  1                                      0       0 0
1185               1200 32 28 23 19 15    10 6  1                                      0       0 0
1200               1215 33 29 24 20 15    11 6  2                                      0       0 0
1215               1230 34 29 25 20 16    12 7  3                                      0       0 0
1230               1245 34 30 26 21 17    12 8  3                                      0       0 0
1245               1260 35 31 26 22 17    13 9  4                                      0       0 0
1260               1275 36 31 27 22 18    14 9  5                                      0       0 0
1275               1290 36 32 28 23 19    14 10 5                                      1       0 0
1290               1305 37 33 28 24 19    15 11 6                                      2       0 0
1305               1320 38 33 29 25 20    16 11 7                                      2       0 0
1320               1335 39 34 30 25 21    16 12 8                                      3       0 0
1335               1350 39 35 30 26 22    17 13 8                                      4       0 0
1350               1365 40 35 31 27 22    18 13 9                                      5       0 0
1365               1380 41 36 32 27 23    18 14 10                                     5       1 0

                                   Page 23

- 24 -

                   Single Person, Married Person, or Surviving Spouse - Biweekly Payroll Period

If the wages are -               And the number of withholding allowances claimed is - 
At    But less          0  1  2  3  4     5  6  7                                      8       9  10
least              than          The amount of income tax to be withheld is -
1380               1395 41 37 32 28 24    19 15 10                                     6       1  0
1395               1410 42 38 33 29 24    20 15 11                                     7       2  0
1410               1425 43 38 34 29 25    21 16 12                                     7       3  0
1425               1440 43 39 34 30 26    21 17 12                                     8       4  0
1440               1455 44 40 35 31 26    22 17 13                                     9       4  0
1455               1470 45 40 36 31 27    23 18 14                                     9       5  0
1470               1485 45 41 37 32 28    23 19 14                                     10      6  1
1485               1500 46 42 37 33 28    24 20 15                                     11      6  2
1500               1515 47 42 38 34 29    25 20 16                                     11      7  3
1515               1530 47 43 39 34 30    25 21 17                                     12      8  3
1530               1545 48 44 39 35 30    26 22 17                                     13      8  4
1545               1560 49 44 40 36 31    27 22 18                                     13      9  5
1560               1575 50 45 41 36 32    27 23 19                                     14      10 5
1575               1590 50 46 41 37 33    28 24 19                                     15      10 6
1590               1605 51 47 42 38 33    29 24 20                                     16      11 7
1605               1620 52 47 43 38 34    30 25 21                                     16      12 7
1620               1635 52 48 43 39 35    30 26 21                                     17      12 8
1635               1650 53 49 44 40 35    31 26 22                                     18      13 9
1650               1665 54 49 45 40 36    32 27 23                                     18      14 9
1665               1680 54 50 46 41 37    32 28 23                                     19      15 10
1680               1695 55 51 46 42 37    33 29 24                                     20      15 11
1695               1710 56 51 47 42 38    34 29 25                                     20      16 12
1710               1725 56 52 48 43 39    34 30 25                                     21      17 12
1725               1740 57 53 48 44 39    35 31 26                                     22      17 13
1740               1755 58 53 49 45 40    36 31 27                                     22      18 14
1755               1770 59 54 50 45 41    36 32 28                                     23      19 14
1770               1785 59 55 50 46 42    37 33 28                                     24      19 15
1785               1800 60 55 51 47 42    38 33 29                                     25      20 16
1800               1815 61 56 52 47 43    38 34 30                                     25      21 16
1815               1830 61 57 52 48 44    39 35 30                                     26      21 17
1830               1845 62 58 53 49 44    40 35 31                                     27      22 18
1845               1860 63 58 54 49 45    41 36 32                                     27      23 18
1860               1875 63 59 55 50 46    41 37 32                                     28      24 19
1875               1890 64 60 55 51 46    42 37 33                                     29      24 20
1890               1905 65 60 56 51 47    43 38 34                                     29      25 20
1905               1920 65 61 57 52 48    43 39 34                                     30      26 21
1920               1935 66 62 57 53 48    44 40 35                                     31      26 22
1935               1950 67 62 58 54 49    45 40 36                                     31      27 23
1950               1965 67 63 59 54 50    45 41 37                                     32      28 23
1965               1980 68 64 59 55 50    46 42 37                                     33      28 24
1980               1995 69 64 60 56 51    47 42 38                                     33      29 25
1995               2010 70 65 61 56 52    47 43 39                                     34      30 25
2010               2025 70 66 61 57 53    48 44 39                                     35      30 26
2025               2040 71 67 62 58 53    49 44 40                                     36      31 27
2040               2055 72 67 63 58 54    50 45 41                                     36      32 27
2055               2070 72 68 63 59 55    50 46 41                                     37      33 28
2070               2085 73 69 64 60 55    51 46 42                                     38      33 29
2085               2100 74 69 65 60 56    52 47 43                                     38      34 29
2100               2115 74 70 66 61 57    52 48 43                                     39      35 30
2115               2130 75 71 66 62 57    53 49 44                                     40      35 31
2130               2145 76 71 67 62 58    54 49 45                                     40      36 32
2145               2160 76 72 68 63 59    54 50 45                                     41      37 32
2160               2175 77 73 68 64 59    55 51 46                                     42      37 33
2175               2190 78 73 69 65 60    56 51 47                                     42      38 34
2190               2205 79 74 70 65 61    56 52 48                                     43      39 34
2205               2220 79 75 70 66 62    57 53 48                                     44      39 35
2220               2235 80 75 71 67 62    58 53 49                                     45      40 36
2235               2250 81 76 72 67 63    58 54 50                                     45      41 36
2250               2265 81 77 72 68 64    59 55 50                                     46      41 37
2265               2280 82 78 73 69 64    60 55 51                                     47      42 38

                                   Page 24

- 25 -

                   Single Person, Married Person, or Surviving Spouse - Biweekly Payroll Period

If the wages are -                  And the number of withholding allowances claimed is - 
At    But less          0   1   2   3   4    5   6  7                                     8    9  10
least              than             The amount of income tax to be withheld is -
2280               2295 83  78  74  69  65   61  56 52                                    47   43 38
2295               2310 83  79  75  70  66   61  57 52                                    48   44 39
2310               2325 84  80  75  71  66   62  58 53                                    49   44 40
2325               2340 85  80  76  71  67   63  58 54                                    49   45 41
2340               2355 85  81  77  72  68   63  59 54                                    50   46 41
2355               2370 86  82  77  73  68   64  60 55                                    51   46 42
2370               2385 87  82  78  74  69   65  60 56                                    51   47 43
2385               2400 87  83  79  74  70   65  61 57                                    52   48 43
2400               2415 88  84  79  75  70   66  62 57                                    53   48 44
2415               2430 89  84  80  76  71   67  62 58                                    53   49 45
2430               2445 90  85  81  76  72   67  63 59                                    54   50 45
2445               2460 90  86  81  77  73   68  64 59                                    55   50 46
2460               2475 91  87  82  78  73   69  64 60                                    56   51 47
2475               2490 92  87  83  78  74   70  65 61                                    56   52 47
2490               2505 92  88  83  79  75   70  66 61                                    57   53 48
2505               2520 93  89  84  80  75   71  66 62                                    58   53 49
2520               2535 94  89  85  80  76   72  67 63                                    58   54 49
2535               2550 94  90  86  81  77   72  68 63                                    59   55 50
2550               2565 95  91  86  82  77   73  69 64                                    60   55 51
2565               2580 96  91  87  83  78   74  69 65                                    60   56 52
2580               2595 96  92  88  83  79   74  70 66                                    61   57 52
2595               2610 97  93  88  84  79   75  71 66                                    62   57 53
2610               2625 98  93  89  85  80   76  71 67                                    62   58 54
2625               2640 99  94  90  85  81   76  72 68                                    63   59 54
2640               2655 99  95  90  86  82   77  73 68                                    64   59 55
2655               2670 100 95  91  87  82   78  73 69                                    65   60 56
2670               2685 101 96  92  87  83   78  74 70                                    65   61 56
2685               2700 101 97  92  88  84   79  75 70                                    66   61 57
2700               2715 102 98  93  89  84   80  75 71                                    67   62 58
2715               2730 103 98  94  89  85   81  76 72                                    67   63 58
2730               2745 103 99  95  90  86   81  77 72                                    68   64 59
2745               2760 104 100 95  91  86   82  78 73                                    69   64 60
2760               2775 105 100 96  91  87   83  78 74                                    69   65 61
2775               2790 105 101 97  92  88   83  79 74                                    70   66 61
2790               2805 106 102 97  93  88   84  80 75                                    71   66 62
2805               2820 107 102 98  94  89   85  80 76                                    71   67 63
2820               2835 108 103 99  94  90   85  81 77                                    72   68 63
2835               2850 108 104 99  95  91   86  82 77                                    73   68 64
2850               2865 109 104 100 96  91   87  82 78                                    74   69 65
2865               2880 110 105 101 96  92   87  83 79                                    74   70 65
2880               2895 110 106 101 97  93   88  84 79                                    75   70 66
2895               2910 111 107 102 98  93   89  84 80                                    76   71 67
2910               2925 112 107 103 98  94   90  85 81                                    76   72 67
2925               2940 112 108 103 99  95   90  86 81                                    77   73 68
2940               2955 113 109 104 100 95   91  86 82                                    78   73 69
2955               2970 114 109 105 100 96   92  87 83                                    78   74 69
2970               2985 114 110 106 101 97   92  88 83                                    79   75 70
2985               3000 115 111 106 102 97   93  89 84                                    80   75 71
3000               3015 116 111 107 103 98   94  89 85                                    80   76 72
3015               3030 116 112 108 103 99   94  90 86                                    81   77 72
3030               3045 117 113 108 104 99   95  91 86                                    82   77 73
3045               3060 118 113 109 105 100  96  91 87                                    82   78 74
3060               3075 119 114 110 105 101  96  92 88                                    83   79 74
3075               3090 119 115 110 106 102  97  93 88                                    84   79 75
3090               3105 120 116 111 107 102  98  93 89                                    85   80 76
3105               3120 121 116 112 107 103  99  94 90                                    85   81 76
3120               3135 121 117 112 108 104  99  95 90                                    86   81 77
3135               3150 122 118 113 109 104  100 95 91                                    87   82 78
3150               3165 123 118 114 109 105  101 96 92                                    87   83 78
3165               3180 123 119 115 110 106  101 97 92                                    88   84 79

                                      Page 25

- 26 -

                   Single Person, Married Person, or Surviving Spouse - Biweekly Payroll Period

If the wages are -                  And the number of withholding allowances claimed is - 
At    But less          0   1   2   3   4    5   6   7                                    8    9   10
least              than             The amount of income tax to be withheld is -
3180               3195 124 120 115 111 106  102 98  93                                   89   84  80
3195               3210 125 120 116 111 107  103 98  94                                   89   85  81
3210               3225 125 121 117 112 108  103 99  94                                   90   86  81
3225               3240 126 122 117 113 108  104 100 95                                   91   86  82
3240               3255 127 122 118 114 109  105 100 96                                   91   87  83
3255               3270 128 123 119 114 110  105 101 97                                   92   88  83
3270               3285 128 124 119 115 111  106 102 97                                   93   88  84
3285               3300 129 124 120 116 111  107 102 98                                   94   89  85
3300               3315 130 125 121 116 112  107 103 99                                   94   90  85
3315               3330 130 126 121 117 113  108 104 99                                   95   90  86
3330               3345 131 127 122 118 113  109 104 100                                  96   91  87
3345               3360 132 127 123 118 114  110 105 101                                  96   92  87
3360               3375 132 128 124 119 115  110 106 101                                  97   93  88
3375               3390 133 129 124 120 115  111 106 102                                  98   93  89
3390               3405 134 129 125 120 116  112 107 103                                  98   94  89
3405               3420 134 130 126 121 117  112 108 103                                  99   95  90
3420               3435 135 131 126 122 117  113 109 104                                  100  95  91
3435               3450 136 131 127 123 118  114 109 105                                  100  96  92
3450               3465 136 132 128 123 119  114 110 106                                  101  97  92
3465               3480 137 133 128 124 119  115 111 106                                  102  97  93
3480               3495 138 133 129 125 120  116 111 107                                  102  98  94
3495               3510 139 134 130 125 121  116 112 108                                  103  99  94
3510               3525 139 135 130 126 122  117 113 108                                  104  99  95
3525               3540 140 136 131 127 122  118 113 109                                  105  100 96
3540               3555 141 136 132 127 123  119 114 110                                  105  101 96
3555               3570 141 137 132 128 124  119 115 110                                  106  102 97
3570               3585 142 138 133 129 124  120 115 111                                  107  102 98
3585               3600 143 138 134 129 125  121 116 112                                  107  103 98
3600               3615 143 139 135 130 126  121 117 112                                  108  104 99
3615               3630 144 140 135 131 126  122 118 113                                  109  104 100
3630               3645 145 140 136 131 127  123 118 114                                  109  105 101
3645               3660 145 141 137 132 128  123 119 114                                  110  106 101
3660               3675 146 142 137 133 128  124 120 115                                  111  106 102
3675               3690 147 142 138 134 129  125 120 116                                  111  107 103
3690               3705 148 143 139 134 130  125 121 117                                  112  108 103
3705               3720 148 144 139 135 131  126 122 117                                  113  108 104
3720               3735 149 144 140 136 131  127 122 118                                  114  109 105
3735               3750 150 145 141 136 132  127 123 119                                  114  110 105
3750               3765 150 146 141 137 133  128 124 119                                  115  110 106
3765               3780 151 147 142 138 133  129 124 120                                  116  111 107
3780               3795 152 147 143 138 134  130 125 121                                  116  112 107
3795               3810 152 148 144 139 135  130 126 121                                  117  113 108
3810               3825 153 149 144 140 135  131 127 122                                  118  113 109
3825               3840 154 149 145 140 136  132 127 123                                  118  114 110
3840               3855 154 150 146 141 137  132 128 123                                  119  115 110
3855               3870 155 151 146 142 137  133 129 124                                  120  115 111
3870               3885 156 151 147 143 138  134 129 125                                  120  116 112
3885               3900 156 152 148 143 139  134 130 126                                  121  117 112
3900               3915 157 153 148 144 139  135 131 126                                  122  117 113
3915               3930 158 153 149 145 140  136 131 127                                  122  118 114
3930               3945 159 154 150 145 141  136 132 128                                  123  119 114
3945               3960 159 155 150 146 142  137 133 128                                  124  119 115
3960               3975 160 156 151 147 142  138 133 129                                  125  120 116
3975               3990 161 156 152 147 143  139 134 130                                  125  121 116
3990               4005 161 157 152 148 144  139 135 130                                  126  122 117
4005               4020 162 158 153 149 144  140 135 131                                  127  122 118
4020               4035 163 158 154 149 145  141 136 132                                  127  123 118
4035               4050 163 159 155 150 146  141 137 132                                  128  124 119
4050               4065 164 160 155 151 146  142 138 133                                  129  124 120
4065               4080 165 160 156 152 147  143 138 134                                  129  125 121

                                      Page 26

- 27 -

                   Single Person, Married Person, or Surviving Spouse - Biweekly Payroll Period

If the wages are -                  And the number of withholding allowances claimed is - 
At    But less          0   1   2   3   4    5   6   7                                    8    9   10
least              than             The amount of income tax to be withheld is -
4080               4095 165 161 157 152 148  143 139 135                                  130  126 121
4095               4110 166 162 157 153 148  144 140 135                                  131  126 122
4110               4125 167 162 158 154 149  145 140 136                                  131  127 123
4125               4140 168 163 159 154 150  145 141 137                                  132  128 123
4140               4155 168 164 159 155 151  146 142 137                                  133  128 124
4155               4170 169 164 160 156 151  147 142 138                                  134  129 125
4170               4185 170 165 161 156 152  147 143 139                                  134  130 125
4185               4200 170 166 161 157 153  148 144 139                                  135  130 126
4200               4215 171 167 162 158 153  149 144 140                                  136  131 127
4215               4230 172 167 163 158 154  150 145 141                                  136  132 127
4230               4245 172 168 164 159 155  150 146 141                                  137  133 128
4245               4260 173 169 164 160 155  151 147 142                                  138  133 129
4260               4275 174 169 165 160 156  152 147 143                                  138  134 130
4275               4290 174 170 166 161 157  152 148 143                                  139  135 130
4290               4305 175 171 166 162 157  153 149 144                                  140  135 131
4305               4320 176 171 167 163 158  154 149 145                                  140  136 132
4320               4335 177 172 168 163 159  154 150 146                                  141  137 132
4335               4350 177 173 168 164 160  155 151 146                                  142  137 133
4350               4365 178 173 169 165 160  156 151 147                                  143  138 134
4365               4380 179 174 170 165 161  156 152 148                                  143  139 134
4380               4395 179 175 170 166 162  157 153 148                                  144  139 135
4395               4410 180 176 171 167 162  158 153 149                                  145  140 136
4410               4425 181 176 172 167 163  159 154 150                                  145  141 136
4425               4440 181 177 172 168 164  159 155 150                                  146  142 137
4440               4455 182 178 173 169 164  160 155 151                                  147  142 138
4455               4470 183 178 174 169 165  161 156 152                                  147  143 138
4470               4485 183 179 175 170 166  161 157 152                                  148  144 139
4485               4500 184 180 175 171 166  162 158 153                                  149  144 140
4500               4515 185 180 176 172 167  163 158 154                                  149  145 141
4515               4530 185 181 177 172 168  163 159 155                                  150  146 141
4530               4545 186 182 177 173 168  164 160 155                                  151  146 142
4545               4560 187 182 178 174 169  165 160 156                                  151  147 143
4560               4575 188 183 179 174 170  165 161 157                                  152  148 143
4575               4590 188 184 179 175 171  166 162 157                                  153  148 144
4590               4605 189 185 180 176 171  167 162 158                                  154  149 145
4605               4620 190 185 181 176 172  168 163 159                                  154  150 145
4620               4635 190 186 181 177 173  168 164 159                                  155  150 146
4635               4650 191 187 182 178 173  169 164 160                                  156  151 147
4650               4665 192 187 183 178 174  170 165 161                                  156  152 147
4665               4680 192 188 184 179 175  170 166 161                                  157  153 148
4680               4695 193 189 184 180 175  171 167 162                                  158  153 149
4695               4710 194 189 185 180 176  172 167 163                                  158  154 150
4710               4725 194 190 186 181 177  172 168 163                                  159  155 150
4725               4740 195 191 186 182 177  173 169 164                                  160  155 151
4740               4755 196 191 187 183 178  174 169 165                                  160  156 152
4755               4770 197 192 188 183 179  174 170 166                                  161  157 152
4770               4785 197 193 188 184 180  175 171 166                                  162  157 153
4785               4800 198 193 189 185 180  176 171 167                                  163  158 154
4800               4815 199 194 190 185 181  176 172 168                                  163  159 154
4815               4830 199 195 190 186 182  177 173 168                                  164  159 155
4830               4845 200 196 191 187 182  178 173 169                                  165  160 156
4845               4860 201 196 192 187 183  179 174 170                                  165  161 156
4860               4875 201 197 193 188 184  179 175 170                                  166  162 157
4875               4890 202 198 193 189 184  180 175 171                                  167  162 158
4890               4905 203 198 194 189 185  181 176 172                                  167  163 158
4905               4920 203 199 195 190 186  181 177 172                                  168  164 159
4920               4935 204 200 195 191 186  182 178 173                                  169  164 160
4935               4950 205 200 196 192 187  183 178 174                                  169  165 161
4950               4965 205 201 197 192 188  183 179 175                                  170  166 161
4965               4980 206 202 197 193 188  184 180 175                                  171  166 162

                        4980 and over use the percentage method beginning on page 17�

                                      Page 27

- 28 -

                   Single Person, Married Person, or Surviving Spouse - Semimonthly Payroll Period

If the wages are -               And the number of withholding allowances claimed is - 
At    But less          0  1  2  3  4     5  6  7                                      8          9 10
least              than          The amount of income tax to be withheld is -
0                  535  0  0  0  0  0     0  0  0                                      0          0 0
535                550  1  0  0  0  0     0  0  0                                      0          0 0
550                565  1  0  0  0  0     0  0  0                                      0          0 0
565                580  2  0  0  0  0     0  0  0                                      0          0 0
580                595  3  0  0  0  0     0  0  0                                      0          0 0
595                610  3  0  0  0  0     0  0  0                                      0          0 0
610                625  4  0  0  0  0     0  0  0                                      0          0 0
625                640  5  0  0  0  0     0  0  0                                      0          0 0
640                655  5  1  0  0  0     0  0  0                                      0          0 0
655                670  6  1  0  0  0     0  0  0                                      0          0 0
670                685  7  2  0  0  0     0  0  0                                      0          0 0
685                700  7  3  0  0  0     0  0  0                                      0          0 0
700                715  8  3  0  0  0     0  0  0                                      0          0 0
715                730  9  4  0  0  0     0  0  0                                      0          0 0
730                745  9  5  0  0  0     0  0  0                                      0          0 0
745                760  10 5  1  0  0     0  0  0                                      0          0 0
760                775  11 6  1  0  0     0  0  0                                      0          0 0
775                790  12 7  2  0  0     0  0  0                                      0          0 0
790                805  12 7  3  0  0     0  0  0                                      0          0 0
805                820  13 8  3  0  0     0  0  0                                      0          0 0
820                835  14 9  4  0  0     0  0  0                                      0          0 0
835                850  14 10 5  0  0     0  0  0                                      0          0 0
850                865  15 10 5  1  0     0  0  0                                      0          0 0
865                880  16 11 6  1  0     0  0  0                                      0          0 0
880                895  16 12 7  2  0     0  0  0                                      0          0 0
895                910  17 12 7  3  0     0  0  0                                      0          0 0
910                925  18 13 8  3  0     0  0  0                                      0          0 0
925                940  18 14 9  4  0     0  0  0                                      0          0 0
940                955  19 14 10 5  0     0  0  0                                      0          0 0
955                970  20 15 10 5  1     0  0  0                                      0          0 0
970                985  21 16 11 6  1     0  0  0                                      0          0 0
985                1000 21 16 12 7  2     0  0  0                                      0          0 0
1000               1015 22 17 12 8  3     0  0  0                                      0          0 0
1015               1030 23 18 13 8  3     0  0  0                                      0          0 0
1030               1045 23 18 14 9  4     0  0  0                                      0          0 0
1045               1060 24 19 14 10 5     0  0  0                                      0          0 0
1060               1075 25 20 15 10 6     1  0  0                                      0          0 0
1075               1090 25 21 16 11 6     1  0  0                                      0          0 0
1090               1105 26 21 16 12 7     2  0  0                                      0          0 0
1105               1120 27 22 17 12 8     3  0  0                                      0          0 0
1120               1135 27 23 18 13 8     3  0  0                                      0          0 0
1135               1150 28 23 19 14 9     4  0  0                                      0          0 0
1150               1165 29 24 19 14 10    5  0  0                                      0          0 0
1165               1180 29 25 20 15 10    6  1  0                                      0          0 0
1180               1195 30 25 21 16 11    6  1  0                                      0          0 0
1195               1210 31 26 21 17 12    7  2  0                                      0          0 0
1210               1225 32 27 22 17 12    8  3  0                                      0          0 0
1225               1240 32 27 23 18 13    8  4  0                                      0          0 0
1240               1255 33 28 23 19 14    9  4  0                                      0          0 0
1255               1270 34 29 24 19 14    10 5  0                                      0          0 0
1270               1285 34 30 25 20 15    10 6  1                                      0          0 0
1285               1300 35 30 25 21 16    11 6  1                                      0          0 0
1300               1315 36 31 26 21 17    12 7  2                                      0          0 0
1315               1330 36 32 27 22 17    12 8  3                                      0          0 0
1330               1345 37 32 28 23 18    13 8  4                                      0          0 0
1345               1360 38 33 28 23 19    14 9  4                                      0          0 0
1360               1375 38 34 29 24 19    15 10 5                                      0          0 0
1375               1390 39 34 30 25 20    15 10 6                                      1          0 0
1390               1405 40 35 30 25 21    16 11 6                                      2          0 0
1405               1420 41 36 31 26 21    17 12 7                                      2          0 0

                                   Page 28

- 29 -

                   Single Person, Married Person, or Surviving Spouse - Semimonthly Payroll Period

If the wages are -               And the number of withholding allowances claimed is - 
At    But less          0  1  2  3  4     5  6  7                                      8          9  10
least              than          The amount of income tax to be withheld is -
1420               1435 41 36 32 27 22    17 12 8                                      3          0  0
1435               1450 42 37 32 28 23    18 13 8                                      4          0  0
1450               1465 43 38 33 28 23    19 14 9                                      4          0  0
1465               1480 43 39 34 29 24    19 15 10                                     5          0  0
1480               1495 44 39 34 30 25    20 15 10                                     6          1  0
1495               1510 45 40 35 30 26    21 16 11                                     6          2  0
1510               1525 45 41 36 31 26    21 17 12                                     7          2  0
1525               1540 46 41 36 32 27    22 17 13                                     8          3  0
1540               1555 47 42 37 32 28    23 18 13                                     8          4  0
1555               1570 47 43 38 33 28    23 19 14                                     9          4  0
1570               1585 48 43 39 34 29    24 19 15                                     10         5  0
1585               1600 49 44 39 34 30    25 20 15                                     10         6  1
1600               1615 50 45 40 35 30    26 21 16                                     11         6  2
1615               1630 50 45 41 36 31    26 21 17                                     12         7  2
1630               1645 51 46 41 37 32    27 22 17                                     13         8  3
1645               1660 52 47 42 37 32    28 23 18                                     13         8  4
1660               1675 52 47 43 38 33    28 24 19                                     14         9  4
1675               1690 53 48 43 39 34    29 24 19                                     15         10 5
1690               1705 54 49 44 39 34    30 25 20                                     15         11 6
1705               1720 54 50 45 40 35    30 26 21                                     16         11 6
1720               1735 55 50 45 41 36    31 26 21                                     17         12 7
1735               1750 56 51 46 41 37    32 27 22                                     17         13 8
1750               1765 56 52 47 42 37    32 28 23                                     18         13 8
1765               1780 57 52 48 43 38    33 28 24                                     19         14 9
1780               1795 58 53 48 43 39    34 29 24                                     19         15 10
1795               1810 58 54 49 44 39    35 30 25                                     20         15 11
1810               1825 59 54 50 45 40    35 30 26                                     21         16 11
1825               1840 60 55 50 45 41    36 31 26                                     22         17 12
1840               1855 61 56 51 46 41    37 32 27                                     22         17 13
1855               1870 61 56 52 47 42    37 32 28                                     23         18 13
1870               1885 62 57 52 48 43    38 33 28                                     24         19 14
1885               1900 63 58 53 48 43    39 34 29                                     24         19 15
1900               1915 63 59 54 49 44    39 35 30                                     25         20 15
1915               1930 64 59 54 50 45    40 35 30                                     26         21 16
1930               1945 65 60 55 50 46    41 36 31                                     26         22 17
1945               1960 65 61 56 51 46    41 37 32                                     27         22 17
1960               1975 66 61 56 52 47    42 37 33                                     28         23 18
1975               1990 67 62 57 52 48    43 38 33                                     28         24 19
1990               2005 67 63 58 53 48    43 39 34                                     29         24 20
2005               2020 68 63 59 54 49    44 39 35                                     30         25 20
2020               2035 69 64 59 54 50    45 40 35                                     30         26 21
2035               2050 70 65 60 55 50    46 41 36                                     31         26 22
2050               2065 70 65 61 56 51    46 41 37                                     32         27 22
2065               2080 71 66 61 57 52    47 42 37                                     33         28 23
2080               2095 72 67 62 57 52    48 43 38                                     33         28 24
2095               2110 72 67 63 58 53    48 44 39                                     34         29 24
2110               2125 73 68 63 59 54    49 44 39                                     35         30 25
2125               2140 74 69 64 59 54    50 45 40                                     35         31 26
2140               2155 74 70 65 60 55    50 46 41                                     36         31 26
2155               2170 75 70 65 61 56    51 46 41                                     37         32 27
2170               2185 76 71 66 61 57    52 47 42                                     37         33 28
2185               2200 76 72 67 62 57    52 48 43                                     38         33 29
2200               2215 77 72 68 63 58    53 48 44                                     39         34 29
2215               2230 78 73 68 63 59    54 49 44                                     39         35 30
2230               2245 78 74 69 64 59    55 50 45                                     40         35 31
2245               2260 79 74 70 65 60    55 50 46                                     41         36 31
2260               2275 80 75 70 65 61    56 51 46                                     42         37 32
2275               2290 81 76 71 66 61    57 52 47                                     42         37 33
2290               2305 81 76 72 67 62    57 52 48                                     43         38 33
2305               2320 82 77 72 68 63    58 53 48                                     44         39 34

                                   Page 29

- 30 -

                   Single Person, Married Person, or Surviving Spouse - Semimonthly Payroll Period

If the wages are -                  And the number of withholding allowances claimed is - 
At    But less          0   1   2   3   4    5  6  7                                      8       9  10
least              than             The amount of income tax to be withheld is -
2320               2335 83  78  73  68  63   59 54 49                                     44      40 35
2335               2350 83  79  74  69  64   59 55 50                                     45      40 35
2350               2365 84  79  74  70  65   60 55 50                                     46      41 36
2365               2380 85  80  75  70  66   61 56 51                                     46      42 37
2380               2395 85  81  76  71  66   61 57 52                                     47      42 37
2395               2410 86  81  76  72  67   62 57 53                                     48      43 38
2410               2425 87  82  77  72  68   63 58 53                                     48      44 39
2425               2440 87  83  78  73  68   63 59 54                                     49      44 40
2440               2455 88  83  79  74  69   64 59 55                                     50      45 40
2455               2470 89  84  79  74  70   65 60 55                                     51      46 41
2470               2485 90  85  80  75  70   66 61 56                                     51      46 42
2485               2500 90  85  81  76  71   66 61 57                                     52      47 42
2500               2515 91  86  81  77  72   67 62 57                                     53      48 43
2515               2530 92  87  82  77  72   68 63 58                                     53      48 44
2530               2545 92  87  83  78  73   68 64 59                                     54      49 44
2545               2560 93  88  83  79  74   69 64 59                                     55      50 45
2560               2575 94  89  84  79  75   70 65 60                                     55      51 46
2575               2590 94  90  85  80  75   70 66 61                                     56      51 46
2590               2605 95  90  85  81  76   71 66 62                                     57      52 47
2605               2620 96  91  86  81  77   72 67 62                                     57      53 48
2620               2635 96  92  87  82  77   72 68 63                                     58      53 49
2635               2650 97  92  88  83  78   73 68 64                                     59      54 49
2650               2665 98  93  88  83  79   74 69 64                                     59      55 50
2665               2680 98  94  89  84  79   75 70 65                                     60      55 51
2680               2695 99  94  90  85  80   75 70 66                                     61      56 51
2695               2710 100 95  90  86  81   76 71 66                                     62      57 52
2710               2725 101 96  91  86  81   77 72 67                                     62      57 53
2725               2740 101 96  92  87  82   77 73 68                                     63      58 53
2740               2755 102 97  92  88  83   78 73 68                                     64      59 54
2755               2770 103 98  93  88  83   79 74 69                                     64      60 55
2770               2785 103 99  94  89  84   79 75 70                                     65      60 55
2785               2800 104 99  94  90  85   80 75 70                                     66      61 56
2800               2815 105 100 95  90  86   81 76 71                                     66      62 57
2815               2830 105 101 96  91  86   81 77 72                                     67      62 57
2830               2845 106 101 97  92  87   82 77 73                                     68      63 58
2845               2860 107 102 97  92  88   83 78 73                                     68      64 59
2860               2875 107 103 98  93  88   84 79 74                                     69      64 60
2875               2890 108 103 99  94  89   84 79 75                                     70      65 60
2890               2905 109 104 99  94  90   85 80 75                                     71      66 61
2905               2920 110 105 100 95  90   86 81 76                                     71      66 62
2920               2935 110 105 101 96  91   86 81 77                                     72      67 62
2935               2950 111 106 101 97  92   87 82 77                                     73      68 63
2950               2965 112 107 102 97  92   88 83 78                                     73      68 64
2965               2980 112 108 103 98  93   88 84 79                                     74      69 64
2980               2995 113 108 103 99  94   89 84 79                                     75      70 65
2995               3010 114 109 104 99  95   90 85 80                                     75      71 66
3010               3025 114 110 105 100 95   90 86 81                                     76      71 66
3025               3040 115 110 105 101 96   91 86 82                                     77      72 67
3040               3055 116 111 106 101 97   92 87 82                                     77      73 68
3055               3070 116 112 107 102 97   92 88 83                                     78      73 69
3070               3085 117 112 108 103 98   93 88 84                                     79      74 69
3085               3100 118 113 108 103 99   94 89 84                                     79      75 70
3100               3115 119 114 109 104 99   95 90 85                                     80      75 71
3115               3130 119 114 110 105 100  95 90 86                                     81      76 71
3130               3145 120 115 110 106 101  96 91 86                                     82      77 72
3145               3160 121 116 111 106 101  97 92 87                                     82      77 73
3160               3175 121 116 112 107 102  97 93 88                                     83      78 73
3175               3190 122 117 112 108 103  98 93 88                                     84      79 74
3190               3205 123 118 113 108 103  99 94 89                                     84      80 75
3205               3220 123 119 114 109 104  99 95 90                                     85      80 75

                                      Page 30

- 31 -

                   Single Person, Married Person, or Surviving Spouse - Semimonthly Payroll Period

If the wages are -                  And the number of withholding allowances claimed is - 
At    But less          0   1   2   3   4    5   6   7                                    8       9   10
least              than             The amount of income tax to be withheld is -
3220               3235 124 119 114 110 105  100 95  90                                   86      81  76
3235               3250 125 120 115 110 106  101 96  91                                   86      82  77
3250               3265 125 121 116 111 106  101 97  92                                   87      82  77
3265               3280 126 121 117 112 107  102 97  93                                   88      83  78
3280               3295 127 122 117 112 108  103 98  93                                   88      84  79
3295               3310 127 123 118 113 108  104 99  94                                   89      84  80
3310               3325 128 123 119 114 109  104 99  95                                   90      85  80
3325               3340 129 124 119 114 110  105 100 95                                   91      86  81
3340               3355 130 125 120 115 110  106 101 96                                   91      86  82
3355               3370 130 125 121 116 111  106 101 97                                   92      87  82
3370               3385 131 126 121 117 112  107 102 97                                   93      88  83
3385               3400 132 127 122 117 112  108 103 98                                   93      88  84
3400               3415 132 128 123 118 113  108 104 99                                   94      89  84
3415               3430 133 128 123 119 114  109 104 99                                   95      90  85
3430               3445 134 129 124 119 115  110 105 100                                  95      91  86
3445               3460 134 130 125 120 115  110 106 101                                  96      91  86
3460               3475 135 130 125 121 116  111 106 102                                  97      92  87
3475               3490 136 131 126 121 117  112 107 102                                  97      93  88
3490               3505 136 132 127 122 117  112 108 103                                  98      93  89
3505               3520 137 132 128 123 118  113 108 104                                  99      94  89
3520               3535 138 133 128 123 119  114 109 104                                  99      95  90
3535               3550 139 134 129 124 119  115 110 105                                  100     95  91
3550               3565 139 134 130 125 120  115 110 106                                  101     96  91
3565               3580 140 135 130 126 121  116 111 106                                  102     97  92
3580               3595 141 136 131 126 121  117 112 107                                  102     97  93
3595               3610 141 136 132 127 122  117 113 108                                  103     98  93
3610               3625 142 137 132 128 123  118 113 108                                  104     99  94
3625               3640 143 138 133 128 123  119 114 109                                  104     100 95
3640               3655 143 139 134 129 124  119 115 110                                  105     100 95
3655               3670 144 139 134 130 125  120 115 110                                  106     101 96
3670               3685 145 140 135 130 126  121 116 111                                  106     102 97
3685               3700 145 141 136 131 126  121 117 112                                  107     102 98
3700               3715 146 141 137 132 127  122 117 113                                  108     103 98
3715               3730 147 142 137 132 128  123 118 113                                  108     104 99
3730               3745 147 143 138 133 128  124 119 114                                  109     104 100
3745               3760 148 143 139 134 129  124 119 115                                  110     105 100
3760               3775 149 144 139 134 130  125 120 115                                  111     106 101
3775               3790 150 145 140 135 130  126 121 116                                  111     106 102
3790               3805 150 145 141 136 131  126 121 117                                  112     107 102
3805               3820 151 146 141 137 132  127 122 117                                  113     108 103
3820               3835 152 147 142 137 132  128 123 118                                  113     109 104
3835               3850 152 148 143 138 133  128 124 119                                  114     109 104
3850               3865 153 148 143 139 134  129 124 119                                  115     110 105
3865               3880 154 149 144 139 135  130 125 120                                  115     111 106
3880               3895 154 150 145 140 135  130 126 121                                  116     111 106
3895               3910 155 150 145 141 136  131 126 122                                  117     112 107
3910               3925 156 151 146 141 137  132 127 122                                  117     113 108
3925               3940 156 152 147 142 137  132 128 123                                  118     113 109
3940               3955 157 152 148 143 138  133 128 124                                  119     114 109
3955               3970 158 153 148 143 139  134 129 124                                  120     115 110
3970               3985 159 154 149 144 139  135 130 125                                  120     115 111
3985               4000 159 154 150 145 140  135 130 126                                  121     116 111
4000               4015 160 155 150 146 141  136 131 126                                  122     117 112
4015               4030 161 156 151 146 141  137 132 127                                  122     117 113
4030               4045 161 156 152 147 142  137 133 128                                  123     118 113
4045               4060 162 157 152 148 143  138 133 128                                  124     119 114
4060               4075 163 158 153 148 144  139 134 129                                  124     120 115
4075               4090 163 159 154 149 144  139 135 130                                  125     120 115
4090               4105 164 159 154 150 145  140 135 131                                  126     121 116
4105               4120 165 160 155 150 146  141 136 131                                  126     122 117

                                      Page 31

- 32 -

                   Single Person, Married Person, or Surviving Spouse - Semimonthly Payroll Period

If the wages are -                  And the number of withholding allowances claimed is - 
At    But less          0   1   2   3   4    5   6   7                                    8       9   10
least              than             The amount of income tax to be withheld is -
4120               4135 165 161 156 151 146  141 137 132                                  127     122 118
4135               4150 166 161 157 152 147  142 137 133                                  128     123 118
4150               4165 167 162 157 152 148  143 138 133                                  128     124 119
4165               4180 167 163 158 153 148  144 139 134                                  129     124 120
4180               4195 168 163 159 154 149  144 139 135                                  130     125 120
4195               4210 169 164 159 155 150  145 140 135                                  131     126 121
4210               4225 170 165 160 155 150  146 141 136                                  131     126 122
4225               4240 170 165 161 156 151  146 142 137                                  132     127 122
4240               4255 171 166 161 157 152  147 142 137                                  133     128 123
4255               4270 172 167 162 157 152  148 143 138                                  133     129 124
4270               4285 172 168 163 158 153  148 144 139                                  134     129 124
4285               4300 173 168 163 159 154  149 144 139                                  135     130 125
4300               4315 174 169 164 159 155  150 145 140                                  135     131 126
4315               4330 174 170 165 160 155  150 146 141                                  136     131 126
4330               4345 175 170 166 161 156  151 146 142                                  137     132 127
4345               4360 176 171 166 161 157  152 147 142                                  137     133 128
4360               4375 176 172 167 162 157  153 148 143                                  138     133 129
4375               4390 177 172 168 163 158  153 148 144                                  139     134 129
4390               4405 178 173 168 163 159  154 149 144                                  140     135 130
4405               4420 179 174 169 164 159  155 150 145                                  140     135 131
4420               4435 179 174 170 165 160  155 150 146                                  141     136 131
4435               4450 180 175 170 166 161  156 151 146                                  142     137 132
4450               4465 181 176 171 166 161  157 152 147                                  142     137 133
4465               4480 181 177 172 167 162  157 153 148                                  143     138 133
4480               4495 182 177 172 168 163  158 153 148                                  144     139 134
4495               4510 183 178 173 168 164  159 154 149                                  144     140 135
4510               4525 183 179 174 169 164  159 155 150                                  145     140 135
4525               4540 184 179 174 170 165  160 155 151                                  146     141 136
4540               4555 185 180 175 170 166  161 156 151                                  146     142 137
4555               4570 185 181 176 171 166  161 157 152                                  147     142 138
4570               4585 186 181 177 172 167  162 157 153                                  148     143 138
4585               4600 187 182 177 172 168  163 158 153                                  148     144 139
4600               4615 188 183 178 173 168  164 159 154                                  149     144 140
4615               4630 188 183 179 174 169  164 159 155                                  150     145 140
4630               4645 189 184 179 175 170  165 160 155                                  151     146 141
4645               4660 190 185 180 175 170  166 161 156                                  151     146 142
4660               4675 190 185 181 176 171  166 162 157                                  152     147 142
4675               4690 191 186 181 177 172  167 162 157                                  153     148 143
4690               4705 192 187 182 177 172  168 163 158                                  153     149 144
4705               4720 192 188 183 178 173  168 164 159                                  154     149 144
4720               4735 193 188 183 179 174  169 164 159                                  155     150 145
4735               4750 194 189 184 179 175  170 165 160                                  155     151 146
4750               4765 194 190 185 180 175  170 166 161                                  156     151 146
4765               4780 195 190 186 181 176  171 166 162                                  157     152 147
4780               4795 196 191 186 181 177  172 167 162                                  157     153 148
4795               4810 196 192 187 182 177  173 168 163                                  158     153 149
4810               4825 197 192 188 183 178  173 168 164                                  159     154 149
4825               4840 198 193 188 183 179  174 169 164                                  160     155 150
4840               4855 199 194 189 184 179  175 170 165                                  160     155 151
4855               4870 199 194 190 185 180  175 170 166                                  161     156 151
4870               4885 200 195 190 186 181  176 171 166                                  162     157 152
4885               4900 201 196 191 186 181  177 172 167                                  162     157 153
4900               4915 201 197 192 187 182  177 173 168                                  163     158 153
4915               4930 202 197 192 188 183  178 173 168                                  164     159 154
4930               4945 203 198 193 188 184  179 174 169                                  164     160 155
4945               4960 203 199 194 189 184  179 175 170                                  165     160 155
4960               4975 204 199 194 190 185  180 175 171                                  166     161 156
4975               4990 205 200 195 190 186  181 176 171                                  166     162 157
4990               5005 205 201 196 191 186  181 177 172                                  167     162 158
5005               5020 206 201 197 192 187  182 177 173                                  168     163 158

                        5020 and over use the percentage method beginning on page 17�

                                      Page 32

- 33 -

                   Single Person, Married Person, or Surviving Spouse - Monthly Payroll Period

If the wages are -               And the number of withholding allowances claimed is - 
At    But less          0  1  2  3  4     5 6 7                                        8      9 10
least              than          The amount of income tax to be withheld is -
0                  1070 0  0  0  0  0     0 0 0                                        0      0 0
1070               1085 1  0  0  0  0     0 0 0                                        0      0 0
1085               1100 1  0  0  0  0     0 0 0                                        0      0 0
1100               1115 2  0  0  0  0     0 0 0                                        0      0 0
1115               1130 3  0  0  0  0     0 0 0                                        0      0 0
1130               1145 3  0  0  0  0     0 0 0                                        0      0 0
1145               1160 4  0  0  0  0     0 0 0                                        0      0 0
1160               1175 5  0  0  0  0     0 0 0                                        0      0 0
1175               1190 6  0  0  0  0     0 0 0                                        0      0 0
1190               1205 6  0  0  0  0     0 0 0                                        0      0 0
1205               1220 7  0  0  0  0     0 0 0                                        0      0 0
1220               1235 8  0  0  0  0     0 0 0                                        0      0 0
1235               1250 8  0  0  0  0     0 0 0                                        0      0 0
1250               1265 9  0  0  0  0     0 0 0                                        0      0 0
1265               1280 10 0  0  0  0     0 0 0                                        0      0 0
1280               1295 10 1  0  0  0     0 0 0                                        0      0 0
1295               1310 11 1  0  0  0     0 0 0                                        0      0 0
1310               1325 12 2  0  0  0     0 0 0                                        0      0 0
1325               1340 12 3  0  0  0     0 0 0                                        0      0 0
1340               1355 13 4  0  0  0     0 0 0                                        0      0 0
1355               1370 14 4  0  0  0     0 0 0                                        0      0 0
1370               1385 14 5  0  0  0     0 0 0                                        0      0 0
1385               1400 15 6  0  0  0     0 0 0                                        0      0 0
1400               1415 16 6  0  0  0     0 0 0                                        0      0 0
1415               1430 17 7  0  0  0     0 0 0                                        0      0 0
1430               1445 17 8  0  0  0     0 0 0                                        0      0 0
1445               1460 18 8  0  0  0     0 0 0                                        0      0 0
1460               1480 19 9  0  0  0     0 0 0                                        0      0 0
1480               1500 20 10 0  0  0     0 0 0                                        0      0 0
1500               1520 21 11 1  0  0     0 0 0                                        0      0 0
1520               1540 22 12 2  0  0     0 0 0                                        0      0 0
1540               1560 22 13 3  0  0     0 0 0                                        0      0 0
1560               1580 23 14 4  0  0     0 0 0                                        0      0 0
1580               1600 24 15 5  0  0     0 0 0                                        0      0 0
1600               1620 25 16 6  0  0     0 0 0                                        0      0 0
1620               1640 26 17 7  0  0     0 0 0                                        0      0 0
1640               1660 27 17 8  0  0     0 0 0                                        0      0 0
1660               1680 28 18 9  0  0     0 0 0                                        0      0 0
1680               1700 29 19 10 0  0     0 0 0                                        0      0 0
1700               1720 30 20 11 1  0     0 0 0                                        0      0 0
1720               1740 31 21 12 2  0     0 0 0                                        0      0 0
1740               1760 32 22 12 3  0     0 0 0                                        0      0 0
1760               1780 33 23 13 4  0     0 0 0                                        0      0 0
1780               1800 33 24 14 5  0     0 0 0                                        0      0 0
1800               1820 34 25 15 6  0     0 0 0                                        0      0 0
1820               1840 35 26 16 7  0     0 0 0                                        0      0 0
1840               1860 36 27 17 7  0     0 0 0                                        0      0 0
1860               1880 37 28 18 8  0     0 0 0                                        0      0 0
1880               1900 38 28 19 9  0     0 0 0                                        0      0 0
1900               1920 39 29 20 10 1     0 0 0                                        0      0 0
1920               1940 40 30 21 11 2     0 0 0                                        0      0 0
1940               1960 41 31 22 12 2     0 0 0                                        0      0 0
1960               1980 42 32 23 13 3     0 0 0                                        0      0 0
1980               2000 43 33 23 14 4     0 0 0                                        0      0 0
2000               2020 44 34 24 15 5     0 0 0                                        0      0 0
2020               2040 45 35 25 16 6     0 0 0                                        0      0 0
2040               2060 45 36 26 17 7     0 0 0                                        0      0 0
2060               2080 46 37 27 18 8     0 0 0                                        0      0 0
2080               2100 47 38 28 19 9     0 0 0                                        0      0 0
2100               2120 48 39 29 19 10    0 0 0                                        0      0 0

                                   Page 33

- 34 -

                   Single Person, Married Person, or Surviving Spouse - Monthly Payroll Period

If the wages are -                And the number of withholding allowances claimed is - 
At    But less          0   1  2  3  4     5  6  7                                      8     9  10
least              than           The amount of income tax to be withheld is -
2120               2140 49  40 30 20 11    1  0  0                                      0     0  0
2140               2160 50  40 31 21 12    2  0  0                                      0     0  0
2160               2180 51  41 32 22 13    3  0  0                                      0     0  0
2180               2200 52  42 33 23 14    4  0  0                                      0     0  0
2200               2220 53  43 34 24 14    5  0  0                                      0     0  0
2220               2240 54  44 35 25 15    6  0  0                                      0     0  0
2240               2260 55  45 35 26 16    7  0  0                                      0     0  0
2260               2280 56  46 36 27 17    8  0  0                                      0     0  0
2280               2300 56  47 37 28 18    9  0  0                                      0     0  0
2300               2320 57  48 38 29 19    9  0  0                                      0     0  0
2320               2340 58  49 39 30 20    10 1  0                                      0     0  0
2340               2360 59  50 40 30 21    11 2  0                                      0     0  0
2360               2380 60  51 41 31 22    12 3  0                                      0     0  0
2380               2400 61  51 42 32 23    13 4  0                                      0     0  0
2400               2420 62  52 43 33 24    14 4  0                                      0     0  0
2420               2440 63  53 44 34 25    15 5  0                                      0     0  0
2440               2460 64  54 45 35 25    16 6  0                                      0     0  0
2460               2480 65  55 46 36 26    17 7  0                                      0     0  0
2480               2500 66  56 46 37 27    18 8  0                                      0     0  0
2500               2520 67  57 47 38 28    19 9  0                                      0     0  0
2520               2540 68  58 48 39 29    20 10 0                                      0     0  0
2540               2560 68  59 49 40 30    21 11 1                                      0     0  0
2560               2580 69  60 50 41 31    21 12 2                                      0     0  0
2580               2600 70  61 51 42 32    22 13 3                                      0     0  0
2600               2620 71  62 52 42 33    23 14 4                                      0     0  0
2620               2640 72  63 53 43 34    24 15 5                                      0     0  0
2640               2660 73  63 54 44 35    25 16 6                                      0     0  0
2660               2680 74  64 55 45 36    26 16 7                                      0     0  0
2680               2700 75  65 56 46 37    27 17 8                                      0     0  0
2700               2720 76  66 57 47 37    28 18 9                                      0     0  0
2720               2740 77  67 58 48 38    29 19 10                                     0     0  0
2740               2760 78  68 58 49 39    30 20 11                                     1     0  0
2760               2780 79  69 59 50 40    31 21 11                                     2     0  0
2780               2800 79  70 60 51 41    32 22 12                                     3     0  0
2800               2820 80  71 61 52 42    32 23 13                                     4     0  0
2820               2840 81  72 62 53 43    33 24 14                                     5     0  0
2840               2860 82  73 63 53 44    34 25 15                                     6     0  0
2860               2880 83  74 64 54 45    35 26 16                                     6     0  0
2880               2900 84  74 65 55 46    36 27 17                                     7     0  0
2900               2920 85  75 66 56 47    37 27 18                                     8     0  0
2920               2940 86  76 67 57 48    38 28 19                                     9     0  0
2940               2960 87  77 68 58 48    39 29 20                                     10    1  0
2960               2980 88  78 69 59 49    40 30 21                                     11    1  0
2980               3000 89  79 69 60 50    41 31 22                                     12    2  0
3000               3020 90  80 70 61 51    42 32 23                                     13    3  0
3020               3040 91  81 71 62 52    43 33 23                                     14    4  0
3040               3060 91  82 72 63 53    44 34 24                                     15    5  0
3060               3080 92  83 73 64 54    44 35 25                                     16    6  0
3080               3100 93  84 74 65 55    45 36 26                                     17    7  0
3100               3120 94  85 75 65 56    46 37 27                                     18    8  0
3120               3140 95  86 76 66 57    47 38 28                                     18    9  0
3140               3160 96  86 77 67 58    48 39 29                                     19    10 0
3160               3180 97  87 78 68 59    49 39 30                                     20    11 1
3180               3200 98  88 79 69 60    50 40 31                                     21    12 2
3200               3220 99  89 80 70 60    51 41 32                                     22    13 3
3220               3240 100 90 81 71 61    52 42 33                                     23    13 4
3240               3260 101 91 81 72 62    53 43 34                                     24    14 5
3260               3280 102 92 82 73 63    54 44 34                                     25    15 6
3280               3300 102 93 83 74 64    55 45 35                                     26    16 7
3300               3320 103 94 84 75 65    55 46 36                                     27    17 8

                                    Page 34

- 35 -

                   Single Person, Married Person, or Surviving Spouse - Monthly Payroll Period

If the wages are -                  And the number of withholding allowances claimed is - 
At    But less          0   1   2   3   4    5   6   7                                    8   9  10
least              than             The amount of income tax to be withheld is -
3320               3340 104 95  85  76  66   56  47  37                                   28  18 8
3340               3360 105 96  86  76  67   57  48  38                                   29  19 9
3360               3380 106 97  87  77  68   58  49  39                                   29  20 10
3380               3400 107 97  88  78  69   59  50  40                                   30  21 11
3400               3420 108 98  89  79  70   60  50  41                                   31  22 12
3420               3440 109 99  90  80  71   61  51  42                                   32  23 13
3440               3460 110 100 91  81  71   62  52  43                                   33  24 14
3460               3480 111 101 92  82  72   63  53  44                                   34  24 15
3480               3500 112 102 92  83  73   64  54  45                                   35  25 16
3500               3520 113 103 93  84  74   65  55  46                                   36  26 17
3520               3540 114 104 94  85  75   66  56  46                                   37  27 18
3540               3560 114 105 95  86  76   67  57  47                                   38  28 19
3560               3580 115 106 96  87  77   67  58  48                                   39  29 20
3580               3600 116 107 97  88  78   68  59  49                                   40  30 20
3600               3620 117 108 98  88  79   69  60  50                                   41  31 21
3620               3640 118 109 99  89  80   70  61  51                                   41  32 22
3640               3660 119 109 100 90  81   71  62  52                                   42  33 23
3660               3680 120 110 101 91  82   72  62  53                                   43  34 24
3680               3700 121 111 102 92  83   73  63  54                                   44  35 25
3700               3720 122 112 103 93  83   74  64  55                                   45  36 26
3720               3740 123 113 104 94  84   75  65  56                                   46  36 27
3740               3760 124 114 104 95  85   76  66  57                                   47  37 28
3760               3780 125 115 105 96  86   77  67  57                                   48  38 29
3780               3800 125 116 106 97  87   78  68  58                                   49  39 30
3800               3820 126 117 107 98  88   78  69  59                                   50  40 31
3820               3840 127 118 108 99  89   79  70  60                                   51  41 31
3840               3860 128 119 109 99  90   80  71  61                                   52  42 32
3860               3880 129 120 110 100 91   81  72  62                                   52  43 33
3880               3900 130 120 111 101 92   82  73  63                                   53  44 34
3900               3920 131 121 112 102 93   83  73  64                                   54  45 35
3920               3940 132 122 113 103 94   84  74  65                                   55  46 36
3940               3960 133 123 114 104 94   85  75  66                                   56  47 37
3960               3980 134 124 115 105 95   86  76  67                                   57  47 38
3980               4000 135 125 115 106 96   87  77  68                                   58  48 39
4000               4020 136 126 116 107 97   88  78  69                                   59  49 40
4020               4040 137 127 117 108 98   89  79  69                                   60  50 41
4040               4060 137 128 118 109 99   90  80  70                                   61  51 42
4060               4080 138 129 119 110 100  90  81  71                                   62  52 43
4080               4100 139 130 120 111 101  91  82  72                                   63  53 43
4100               4120 140 131 121 111 102  92  83  73                                   64  54 44
4120               4140 141 132 122 112 103  93  84  74                                   64  55 45
4140               4160 142 132 123 113 104  94  85  75                                   65  56 46
4160               4180 143 133 124 114 105  95  85  76                                   66  57 47
4180               4200 144 134 125 115 106  96  86  77                                   67  58 48
4200               4220 145 135 126 116 106  97  87  78                                   68  59 49
4220               4240 146 136 127 117 107  98  88  79                                   69  59 50
4240               4260 147 137 127 118 108  99  89  80                                   70  60 51
4260               4280 148 138 128 119 109  100 90  80                                   71  61 52
4280               4300 148 139 129 120 110  101 91  81                                   72  62 53
4300               4320 149 140 130 121 111  101 92  82                                   73  63 54
4320               4340 150 141 131 122 112  102 93  83                                   74  64 54
4340               4360 151 142 132 122 113  103 94  84                                   75  65 55
4360               4380 152 143 133 123 114  104 95  85                                   75  66 56
4380               4400 153 143 134 124 115  105 96  86                                   76  67 57
4400               4420 154 144 135 125 116  106 96  87                                   77  68 58
4420               4440 155 145 136 126 117  107 97  88                                   78  69 59
4440               4460 156 146 137 127 117  108 98  89                                   79  70 60
4460               4480 157 147 138 128 118  109 99  90                                   80  70 61
4480               4500 158 148 138 129 119  110 100 91                                   81  71 62
4500               4520 159 149 139 130 120  111 101 92                                   82  72 63

                                      Page 35

- 36 -

                   Single Person, Married Person, or Surviving Spouse - Monthly Payroll Period

If the wages are -                  And the number of withholding allowances claimed is - 
At    But less          0   1   2   3   4    5   6   7                                    8   9   10
least              than             The amount of income tax to be withheld is -
4520               4540 160 150 140 131 121  112 102 92                                   83  73  64
4540               4560 160 151 141 132 122  113 103 93                                   84  74  65
4560               4580 161 152 142 133 123  113 104 94                                   85  75  66
4580               4600 162 153 143 134 124  114 105 95                                   86  76  66
4600               4620 163 154 144 134 125  115 106 96                                   87  77  67
4620               4640 164 155 145 135 126  116 107 97                                   87  78  68
4640               4660 165 155 146 136 127  117 108 98                                   88  79  69
4660               4680 166 156 147 137 128  118 108 99                                   89  80  70
4680               4700 167 157 148 138 129  119 109 100                                  90  81  71
4700               4720 168 158 149 139 129  120 110 101                                  91  82  72
4720               4740 169 159 150 140 130  121 111 102                                  92  82  73
4740               4760 170 160 150 141 131  122 112 103                                  93  83  74
4760               4780 171 161 151 142 132  123 113 103                                  94  84  75
4780               4800 171 162 152 143 133  124 114 104                                  95  85  76
4800               4820 172 163 153 144 134  124 115 105                                  96  86  77
4820               4840 173 164 154 145 135  125 116 106                                  97  87  77
4840               4860 174 165 155 145 136  126 117 107                                  98  88  78
4860               4880 175 166 156 146 137  127 118 108                                  98  89  79
4880               4900 176 166 157 147 138  128 119 109                                  99  90  80
4900               4920 177 167 158 148 139  129 119 110                                  100 91  81
4920               4940 178 168 159 149 140  130 120 111                                  101 92  82
4940               4960 179 169 160 150 140  131 121 112                                  102 93  83
4960               4980 180 170 161 151 141  132 122 113                                  103 93  84
4980               5000 181 171 161 152 142  133 123 114                                  104 94  85
5000               5020 182 172 162 153 143  134 124 115                                  105 95  86
5020               5040 183 173 163 154 144  135 125 115                                  106 96  87
5040               5060 183 174 164 155 145  136 126 116                                  107 97  88
5060               5080 184 175 165 156 146  136 127 117                                  108 98  89
5080               5100 185 176 166 157 147  137 128 118                                  109 99  89
5100               5120 186 177 167 157 148  138 129 119                                  110 100 90
5120               5140 187 178 168 158 149  139 130 120                                  110 101 91
5140               5160 188 178 169 159 150  140 131 121                                  111 102 92
5160               5180 189 179 170 160 151  141 131 122                                  112 103 93
5180               5200 190 180 171 161 152  142 132 123                                  113 104 94
5200               5220 191 181 172 162 152  143 133 124                                  114 105 95
5220               5240 192 182 173 163 153  144 134 125                                  115 105 96
5240               5260 193 183 173 164 154  145 135 126                                  116 106 97
5260               5280 194 184 174 165 155  146 136 126                                  117 107 98
5280               5300 194 185 175 166 156  147 137 127                                  118 108 99
5300               5320 195 186 176 167 157  147 138 128                                  119 109 100
5320               5340 196 187 177 168 158  148 139 129                                  120 110 100
5340               5360 197 188 178 168 159  149 140 130                                  121 111 101
5360               5380 198 189 179 169 160  150 141 131                                  121 112 102
5380               5400 199 189 180 170 161  151 142 132                                  122 113 103
5400               5420 200 190 181 171 162  152 142 133                                  123 114 104
5420               5440 201 191 182 172 163  153 143 134                                  124 115 105
5440               5460 202 192 183 173 163  154 144 135                                  125 116 106
5460               5480 203 193 184 174 164  155 145 136                                  126 116 107
5480               5500 204 194 184 175 165  156 146 137                                  127 117 108
5500               5520 205 195 185 176 166  157 147 138                                  128 118 109
5520               5540 206 196 186 177 167  158 148 138                                  129 119 110
5540               5560 206 197 187 178 168  159 149 139                                  130 120 111
5560               5580 207 198 188 179 169  159 150 140                                  131 121 112
5580               5600 208 199 189 180 170  160 151 141                                  132 122 112
5600               5620 209 200 190 180 171  161 152 142                                  133 123 113
5620               5640 210 201 191 181 172  162 153 143                                  133 124 114
5640               5660 211 201 192 182 173  163 154 144                                  134 125 115
5660               5680 212 202 193 183 174  164 154 145                                  135 126 116
5680               5700 213 203 194 184 175  165 155 146                                  136 127 117
5700               5720 214 204 195 185 175  166 156 147                                  137 128 118

                                      Page 36

- 37 -

                   Single Person, Married Person, or Surviving Spouse - Monthly Payroll Period

If the wages are -                  And the number of withholding allowances claimed is - 
At    But less          0   1   2   3   4    5   6   7                                    8   9   10
least              than             The amount of income tax to be withheld is -
5720               5740 215 205 196 186 176  167 157 148                                  138 128 119
5740               5760 216 206 196 187 177  168 158 149                                  139 129 120
5760               5780 217 207 197 188 178  169 159 149                                  140 130 121
5780               5800 217 208 198 189 179  170 160 150                                  141 131 122
5800               5820 218 209 199 190 180  170 161 151                                  142 132 123
5820               5840 219 210 200 191 181  171 162 152                                  143 133 123
5840               5860 220 211 201 191 182  172 163 153                                  144 134 124
5860               5880 221 212 202 192 183  173 164 154                                  144 135 125
5880               5900 222 212 203 193 184  174 165 155                                  145 136 126
5900               5920 223 213 204 194 185  175 165 156                                  146 137 127
5920               5940 224 214 205 195 186  176 166 157                                  147 138 128
5940               5960 225 215 206 196 186  177 167 158                                  148 139 129
5960               5980 226 216 207 197 187  178 168 159                                  149 139 130
5980               6000 227 217 207 198 188  179 169 160                                  150 140 131
6000               6020 228 218 208 199 189  180 170 161                                  151 141 132
6020               6040 229 219 209 200 190  181 171 161                                  152 142 133
6040               6060 229 220 210 201 191  182 172 162                                  153 143 134
6060               6080 230 221 211 202 192  182 173 163                                  154 144 135
6080               6100 231 222 212 203 193  183 174 164                                  155 145 135
6100               6120 232 223 213 203 194  184 175 165                                  156 146 136
6120               6140 233 224 214 204 195  185 176 166                                  156 147 137
6140               6160 234 224 215 205 196  186 177 167                                  157 148 138
6160               6180 235 225 216 206 197  187 177 168                                  158 149 139
6180               6200 236 226 217 207 198  188 178 169                                  159 150 140
6200               6220 237 227 218 208 198  189 179 170                                  160 151 141
6220               6240 238 228 219 209 199  190 180 171                                  161 151 142
6240               6260 239 229 219 210 200  191 181 172                                  162 152 143
6260               6280 240 230 220 211 201  192 182 172                                  163 153 144
6280               6300 240 231 221 212 202  193 183 173                                  164 154 145
6300               6320 241 232 222 213 203  193 184 174                                  165 155 146
6320               6340 242 233 223 214 204  194 185 175                                  166 156 146
6340               6360 243 234 224 214 205  195 186 176                                  167 157 147
6360               6380 244 235 225 215 206  196 187 177                                  167 158 148
6380               6400 245 235 226 216 207  197 188 178                                  168 159 149
6400               6420 246 236 227 217 208  198 188 179                                  169 160 150
6420               6440 247 237 228 218 209  199 189 180                                  170 161 151
6440               6460 248 238 229 219 209  200 190 181                                  171 162 152
6460               6480 249 239 230 220 210  201 191 182                                  172 162 153
6480               6500 250 240 230 221 211  202 192 183                                  173 163 154
6500               6520 251 241 231 222 212  203 193 184                                  174 164 155
6520               6540 252 242 232 223 213  204 194 184                                  175 165 156
6540               6560 252 243 233 224 214  205 195 185                                  176 166 157
6560               6580 253 244 234 225 215  205 196 186                                  177 167 158
6580               6600 254 245 235 226 216  206 197 187                                  178 168 158
6600               6620 255 246 236 226 217  207 198 188                                  179 169 159
6620               6640 256 247 237 227 218  208 199 189                                  179 170 160
6640               6660 257 247 238 228 219  209 200 190                                  180 171 161
6660               6680 258 248 239 229 220  210 200 191                                  181 172 162
6680               6700 259 249 240 230 221  211 201 192                                  182 173 163
6700               6720 260 250 241 231 221  212 202 193                                  183 174 164
6720               6740 261 251 242 232 222  213 203 194                                  184 174 165
6740               6760 262 252 242 233 223  214 204 195                                  185 175 166
6760               6780 263 253 243 234 224  215 205 195                                  186 176 167
6780               6800 263 254 244 235 225  216 206 196                                  187 177 168
6800               6820 264 255 245 236 226  216 207 197                                  188 178 169
6820               6840 265 256 246 237 227  217 208 198                                  189 179 169
6840               6860 266 257 247 237 228  218 209 199                                  190 180 170
6860               6880 267 258 248 238 229  219 210 200                                  190 181 171
6880               6900 268 258 249 239 230  220 211 201                                  191 182 172
6900               6920 269 259 250 240 231  221 211 202                                  192 183 173

                                      Page 37

- 38 -

                   Single Person, Married Person, or Surviving Spouse - Monthly Payroll Period

If the wages are -                  And the number of withholding allowances claimed is - 
At    But less          0   1   2   3   4    5   6   7                                    8   9   10
least              than             The amount of income tax to be withheld is -
6920               6940 270 260 251 241 232  222 212 203                                  193 184 174
6940               6960 271 261 252 242 232  223 213 204                                  194 185 175
6960               6980 272 262 253 243 233  224 214 205                                  195 185 176
6980               7000 273 263 253 244 234  225 215 206                                  196 186 177
7000               7020 274 264 254 245 235  226 216 207                                  197 187 178
7020               7040 275 265 255 246 236  227 217 207                                  198 188 179
7040               7060 275 266 256 247 237  228 218 208                                  199 189 180
7060               7080 276 267 257 248 238  228 219 209                                  200 190 181
7080               7100 277 268 258 249 239  229 220 210                                  201 191 181
7100               7120 278 269 259 249 240  230 221 211                                  202 192 182
7120               7140 279 270 260 250 241  231 222 212                                  202 193 183
7140               7160 280 270 261 251 242  232 223 213                                  203 194 184
7160               7180 281 271 262 252 243  233 223 214                                  204 195 185
7180               7200 282 272 263 253 244  234 224 215                                  205 196 186
7200               7220 283 273 264 254 244  235 225 216                                  206 197 187
7220               7240 284 274 265 255 245  236 226 217                                  207 197 188
7240               7260 285 275 265 256 246  237 227 218                                  208 198 189
7260               7280 286 276 266 257 247  238 228 218                                  209 199 190
7280               7300 286 277 267 258 248  239 229 219                                  210 200 191
7300               7320 287 278 268 259 249  239 230 220                                  211 201 192
7320               7340 288 279 269 260 250  240 231 221                                  212 202 192
7340               7360 289 280 270 260 251  241 232 222                                  213 203 193
7360               7380 290 281 271 261 252  242 233 223                                  213 204 194
7380               7400 291 281 272 262 253  243 234 224                                  214 205 195
7400               7420 292 282 273 263 254  244 234 225                                  215 206 196
7420               7440 293 283 274 264 255  245 235 226                                  216 207 197
7440               7460 294 284 275 265 255  246 236 227                                  217 208 198
7460               7480 295 285 276 266 256  247 237 228                                  218 208 199
7480               7500 296 286 276 267 257  248 238 229                                  219 209 200
7500               7520 297 287 277 268 258  249 239 230                                  220 210 201
7520               7540 298 288 278 269 259  250 240 230                                  221 211 202
7540               7560 298 289 279 270 260  251 241 231                                  222 212 203
7560               7580 299 290 280 271 261  251 242 232                                  223 213 204
7580               7600 300 291 281 272 262  252 243 233                                  224 214 204
7600               7620 301 292 282 272 263  253 244 234                                  225 215 205
7620               7640 302 293 283 273 264  254 245 235                                  225 216 206
7640               7660 303 293 284 274 265  255 246 236                                  226 217 207
7660               7680 304 294 285 275 266  256 246 237                                  227 218 208
7680               7700 305 295 286 276 267  257 247 238                                  228 219 209
7700               7720 306 296 287 277 267  258 248 239                                  229 220 210
7720               7740 307 297 288 278 268  259 249 240                                  230 220 211
7740               7760 308 298 288 279 269  260 250 241                                  231 221 212
7760               7780 309 299 289 280 270  261 251 241                                  232 222 213
7780               7800 309 300 290 281 271  262 252 242                                  233 223 214
7800               7820 310 301 291 282 272  262 253 243                                  234 224 215
7820               7840 311 302 292 283 273  263 254 244                                  235 225 215
7840               7860 312 303 293 283 274  264 255 245                                  236 226 216
7860               7880 313 304 294 284 275  265 256 246                                  236 227 217
7880               7900 314 304 295 285 276  266 257 247                                  237 228 218
7900               7920 315 305 296 286 277  267 257 248                                  238 229 219
7920               7940 316 306 297 287 278  268 258 249                                  239 230 220
7940               7960 317 307 298 288 278  269 259 250                                  240 231 221
7960               7980 318 308 299 289 279  270 260 251                                  241 231 222
7980               8000 319 309 299 290 280  271 261 252                                  242 232 223
8000               8020 320 310 300 291 281  272 262 253                                  243 233 224
8020               8040 321 311 301 292 282  273 263 253                                  244 234 225
8040               8060 321 312 302 293 283  274 264 254                                  245 235 226
8060               8080 322 313 303 294 284  274 265 255                                  246 236 227
8080               8100 323 314 304 295 285  275 266 256                                  247 237 227
8100               8120 324 315 305 295 286  276 267 257                                  248 238 228

                                      Page 38

- 39 -

                   Single Person, Married Person, or Surviving Spouse - Monthly Payroll Period

If the wages are -                  And the number of withholding allowances claimed is - 
At    But less          0   1   2   3   4    5   6   7                                    8   9   10
least              than             The amount of income tax to be withheld is -
8120               8140 325 316 306 296 287  277 268 258                                  248 239 229
8140               8160 326 316 307 297 288  278 269 259                                  249 240 230
8160               8180 327 317 308 298 289  279 269 260                                  250 241 231
8180               8200 328 318 309 299 290  280 270 261                                  251 242 232
8200               8220 329 319 310 300 290  281 271 262                                  252 243 233
8220               8240 330 320 311 301 291  282 272 263                                  253 243 234
8240               8260 331 321 311 302 292  283 273 264                                  254 244 235
8260               8280 332 322 312 303 293  284 274 264                                  255 245 236
8280               8300 332 323 313 304 294  285 275 265                                  256 246 237
8300               8320 333 324 314 305 295  285 276 266                                  257 247 238
8320               8340 334 325 315 306 296  286 277 267                                  258 248 238
8340               8360 335 326 316 306 297  287 278 268                                  259 249 239
8360               8380 336 327 317 307 298  288 279 269                                  259 250 240
8380               8400 337 327 318 308 299  289 280 270                                  260 251 241
8400               8420 338 328 319 309 300  290 280 271                                  261 252 242
8420               8440 339 329 320 310 301  291 281 272                                  262 253 243
8440               8460 340 330 321 311 301  292 282 273                                  263 254 244
8460               8480 341 331 322 312 302  293 283 274                                  264 254 245
8480               8500 342 332 322 313 303  294 284 275                                  265 255 246
8500               8520 343 333 323 314 304  295 285 276                                  266 256 247
8520               8540 344 334 324 315 305  296 286 276                                  267 257 248
8540               8560 344 335 325 316 306  297 287 277                                  268 258 249
8560               8580 345 336 326 317 307  297 288 278                                  269 259 250
8580               8600 346 337 327 318 308  298 289 279                                  270 260 250
8600               8620 347 338 328 318 309  299 290 280                                  271 261 251
8620               8640 348 339 329 319 310  300 291 281                                  271 262 252
8640               8660 349 339 330 320 311  301 292 282                                  272 263 253
8660               8680 350 340 331 321 312  302 292 283                                  273 264 254
8680               8700 351 341 332 322 313  303 293 284                                  274 265 255
8700               8720 352 342 333 323 313  304 294 285                                  275 266 256
8720               8740 353 343 334 324 314  305 295 286                                  276 266 257
8740               8760 354 344 334 325 315  306 296 287                                  277 267 258
8760               8780 355 345 335 326 316  307 297 287                                  278 268 259
8780               8800 355 346 336 327 317  308 298 288                                  279 269 260
8800               8820 356 347 337 328 318  308 299 289                                  280 270 261
8820               8840 357 348 338 329 319  309 300 290                                  281 271 261
8840               8860 358 349 339 329 320  310 301 291                                  282 272 262
8860               8880 359 350 340 330 321  311 302 292                                  282 273 263
8880               8900 360 350 341 331 322  312 303 293                                  283 274 264
8900               8920 361 351 342 332 323  313 303 294                                  284 275 265
8920               8940 362 352 343 333 324  314 304 295                                  285 276 266
8940               8960 363 353 344 334 324  315 305 296                                  286 277 267
8960               8980 364 354 345 335 325  316 306 297                                  287 277 268
8980               9000 365 355 345 336 326  317 307 298                                  288 278 269
9000               9020 366 356 346 337 327  318 308 299                                  289 279 270
9020               9040 367 357 347 338 328  319 309 299                                  290 280 271
9040               9060 367 358 348 339 329  320 310 300                                  291 281 272
9060               9080 368 359 349 340 330  320 311 301                                  292 282 273
9080               9100 369 360 350 341 331  321 312 302                                  293 283 273
9100               9120 370 361 351 341 332  322 313 303                                  294 284 274
9120               9140 371 362 352 342 333  323 314 304                                  294 285 275
9140               9160 372 362 353 343 334  324 315 305                                  295 286 276
9160               9180 373 363 354 344 335  325 315 306                                  296 287 277
9180               9200 374 364 355 345 336  326 316 307                                  297 288 278
9200               9220 375 365 356 346 336  327 317 308                                  298 289 279
9220               9240 376 366 357 347 337  328 318 309                                  299 289 280
9240               9260 377 367 357 348 338  329 319 310                                  300 290 281
9260               9280 378 368 358 349 339  330 320 310                                  301 291 282
9280               9300 378 369 359 350 340  331 321 311                                  302 292 283
9300               9320 379 370 360 351 341  331 322 312                                  303 293 284

                                      Page 39

- 40 -

                   Single Person, Married Person, or Surviving Spouse - Monthly Payroll Period

If the wages are -                   And the number of withholding allowances claimed is - 
At    But less           0   1   2   3   4    5   6   7                                    8   9   10
least              than              The amount of income tax to be withheld is -
9320               9340  380 371 361 352 342  332 323 313                                  304 294 284
9340               9360  381 372 362 352 343  333 324 314                                  305 295 285
9360               9380  382 373 363 353 344  334 325 315                                  305 296 286
9380               9400  383 373 364 354 345  335 326 316                                  306 297 287
9400               9420  384 374 365 355 346  336 326 317                                  307 298 288
9420               9440  385 375 366 356 347  337 327 318                                  308 299 289
9440               9460  386 376 367 357 347  338 328 319                                  309 300 290
9460               9480  387 377 368 358 348  339 329 320                                  310 300 291
9480               9500  388 378 368 359 349  340 330 321                                  311 301 292
9500               9520  389 379 369 360 350  341 331 322                                  312 302 293
9520               9540  390 380 370 361 351  342 332 322                                  313 303 294
9540               9560  390 381 371 362 352  343 333 323                                  314 304 295
9560               9580  391 382 372 363 353  343 334 324                                  315 305 296
9580               9600  392 383 373 364 354  344 335 325                                  316 306 296
9600               9620  393 384 374 364 355  345 336 326                                  317 307 297
9620               9640  394 385 375 365 356  346 337 327                                  317 308 298
9640               9660  395 385 376 366 357  347 338 328                                  318 309 299
9660               9680  396 386 377 367 358  348 338 329                                  319 310 300
9680               9700  397 387 378 368 359  349 339 330                                  320 311 301
9700               9720  398 388 379 369 359  350 340 331                                  321 312 302
9720               9740  399 389 380 370 360  351 341 332                                  322 312 303
9740               9760  400 390 380 371 361  352 342 333                                  323 313 304
9760               9780  401 391 381 372 362  353 343 333                                  324 314 305
9780               9800  401 392 382 373 363  354 344 334                                  325 315 306
9800               9820  402 393 383 374 364  354 345 335                                  326 316 307
9820               9840  403 394 384 375 365  355 346 336                                  327 317 307
9840               9860  404 395 385 375 366  356 347 337                                  328 318 308
9860               9880  405 396 386 376 367  357 348 338                                  328 319 309
9880               9900  406 396 387 377 368  358 349 339                                  329 320 310
9900               9920  407 397 388 378 369  359 349 340                                  330 321 311
9920               9940  408 398 389 379 370  360 350 341                                  331 322 312
9940               9960  409 399 390 380 370  361 351 342                                  332 323 313
9960               9980  410 400 391 381 371  362 352 343                                  333 323 314
9980               10000 411 401 391 382 372  363 353 344                                  334 324 315
10000              10020 412 402 392 383 373  364 354 345                                  335 325 316
10020              10040 413 403 393 384 374  365 355 345                                  336 326 317
10040              10060 413 404 394 385 375  366 356 346                                  337 327 318
10060              10080 414 405 395 386 376  366 357 347                                  338 328 319
10080              10100 415 406 396 387 377  367 358 348                                  339 329 319
10100              10120 416 407 397 387 378  368 359 349                                  340 330 320
10120              10140 417 408 398 388 379  369 360 350                                  340 331 321
10140              10160 418 408 399 389 380  370 361 351                                  341 332 322
10160              10180 419 409 400 390 381  371 361 352                                  342 333 323
10180              10200 420 410 401 391 382  372 362 353                                  343 334 324
10200              10220 421 411 402 392 382  373 363 354                                  344 335 325
10220              10240 422 412 403 393 383  374 364 355                                  345 335 326
10240              10260 423 413 403 394 384  375 365 356                                  346 336 327
10260              10280 424 414 404 395 385  376 366 356                                  347 337 328
10280              10300 424 415 405 396 386  377 367 357                                  348 338 329
10300              10320 425 416 406 397 387  377 368 358                                  349 339 330
10320              10340 426 417 407 398 388  378 369 359                                  350 340 330
10340              10360 427 418 408 398 389  379 370 360                                  351 341 331
10360              10380 428 419 409 399 390  380 371 361                                  351 342 332
10380              10400 429 419 410 400 391  381 372 362                                  352 343 333
10400              10420 430 420 411 401 392  382 372 363                                  353 344 334
10420              10440 431 421 412 402 393  383 373 364                                  354 345 335
10440              10460 432 422 413 403 393  384 374 365                                  355 346 336
10460              10480 433 423 414 404 394  385 375 366                                  356 346 337
10480              10500 434 424 414 405 395  386 376 367                                  357 347 338
10500              10520 435 425 415 406 396  387 377 368                                  358 348 339
                         10520 and over use the percentage method beginning on page 17�

                                       Page 40

- 41 -

                           Head of Household - Weekly Payroll Period

If the wages are -               And the number of withholding allowances claimed is - 
At    But less          0  1  2  3  4     5  6                      7                  8  9  10
least              than          The amount of income tax to be withheld is -
0                  375  0  0  0  0  0     0  0                      0                  0  0  0
375                390  1  0  0  0  0     0  0                      0                  0  0  0
390                405  1  0  0  0  0     0  0                      0                  0  0  0
405                420  2  0  0  0  0     0  0                      0                  0  0  0
420                435  3  1  0  0  0     0  0                      0                  0  0  0
435                450  3  1  0  0  0     0  0                      0                  0  0  0
450                465  4  2  0  0  0     0  0                      0                  0  0  0
465                480  5  3  0  0  0     0  0                      0                  0  0  0
480                495  6  3  1  0  0     0  0                      0                  0  0  0
495                510  6  4  2  0  0     0  0                      0                  0  0  0
510                525  7  5  2  0  0     0  0                      0                  0  0  0
525                540  8  5  3  1  0     0  0                      0                  0  0  0
540                555  8  6  4  2  0     0  0                      0                  0  0  0
555                570  9  7  5  2  0     0  0                      0                  0  0  0
570                585  10 7  5  3  1     0  0                      0                  0  0  0
585                600  10 8  6  4  1     0  0                      0                  0  0  0
600                615  11 9  7  4  2     0  0                      0                  0  0  0
615                630  12 10 7  5  3     1  0                      0                  0  0  0
630                645  12 10 8  6  4     1  0                      0                  0  0  0
645                660  13 11 9  6  4     2  0                      0                  0  0  0
660                675  14 12 9  7  5     3  1                      0                  0  0  0
675                690  14 12 10 8  6     3  1                      0                  0  0  0
690                705  15 13 11 9  6     4  2                      0                  0  0  0
705                720  16 14 11 9  7     5  3                      0                  0  0  0
720                735  17 14 12 10 8     5  3                      1                  0  0  0
735                750  17 15 13 11 8     6  4                      2                  0  0  0
750                765  18 16 14 11 9     7  5                      2                  0  0  0
765                780  19 16 14 12 10    8  5                      3                  1  0  0
780                795  19 17 15 13 10    8  6                      4                  2  0  0
795                810  20 18 16 13 11    9  7                      5                  2  0  0
810                825  21 18 16 14 12    10 7                      5                  3  1  0
825                840  21 19 17 15 13    10 8                      6                  4  1  0
840                855  22 20 18 15 13    11 9                      7                  4  2  0
855                870  23 21 18 16 14    12 9                      7                  5  3  1
870                885  23 21 19 17 15    12 10                     8                  6  4  1
885                900  24 22 20 18 15    13 11                     9                  6  4  2
900                915  25 23 20 18 16    14 12                     9                  7  5  3
915                930  26 23 21 19 17    14 12                     10                 8  6  3
930                945  26 24 22 20 17    15 13                     11                 9  6  4
945                960  27 25 22 20 18    16 14                     11                 9  7  5
960                975  28 25 23 21 19    17 14                     12                 10 8  5
975                990  28 26 24 22 19    17 15                     13                 11 8  6
990                1005 29 27 25 22 20    18 16                     13                 11 9  7
1005               1020 30 27 25 23 21    19 16                     14                 12 10 8
1020               1035 30 28 26 24 22    19 17                     15                 13 10 8
1035               1050 31 29 27 24 22    20 18                     16                 13 11 9
1050               1065 32 30 27 25 23    21 18                     16                 14 12 10
1065               1080 32 30 28 26 24    21 19                     17                 15 13 10
1080               1095 33 31 29 26 24    22 20                     18                 15 13 11
1095               1110 34 32 29 27 25    23 21                     18                 16 14 12
1110               1125 34 32 30 28 26    23 21                     19                 17 15 12
1125               1140 35 33 31 29 26    24 22                     20                 17 15 13
1140               1155 36 34 31 29 27    25 23                     20                 18 16 14
1155               1170 37 34 32 30 28    25 23                     21                 19 17 14
1170               1185 37 35 33 31 28    26 24                     22                 20 17 15
1185               1200 38 36 34 31 29    27 25                     22                 20 18 16
1200               1215 39 36 34 32 30    28 25                     23                 21 19 17
1215               1230 39 37 35 33 30    28 26                     24                 22 19 17
1230               1245 40 38 36 33 31    29 27                     25                 22 20 18
1245               1260 41 38 36 34 32    30 27                     25                 23 21 19

                                   Page 41

- 42 -

                           Head of Household - Weekly Payroll Period

If the wages are -               And the number of withholding allowances claimed is - 
At    But less          0  1  2  3  4     5  6                      7                  8  9  10
least              than          The amount of income tax to be withheld is -
1260               1275 41 39 37 35 33    30 28                     26                 24 21 19
1275               1290 42 40 38 35 33    31 29                     27                 24 22 20
1290               1305 43 41 38 36 34    32 29                     27                 25 23 21
1305               1320 43 41 39 37 35    32 30                     28                 26 24 21
1320               1335 44 42 40 38 35    33 31                     29                 26 24 22
1335               1350 45 43 40 38 36    34 32                     29                 27 25 23
1350               1365 46 43 41 39 37    34 32                     30                 28 26 23
1365               1380 46 44 42 40 37    35 33                     31                 29 26 24
1380               1395 47 45 42 40 38    36 34                     31                 29 27 25
1395               1410 48 45 43 41 39    37 34                     32                 30 28 25
1410               1425 48 46 44 42 39    37 35                     33                 31 28 26
1425               1440 49 47 45 42 40    38 36                     33                 31 29 27
1440               1455 50 47 45 43 41    39 36                     34                 32 30 28
1455               1470 50 48 46 44 42    39 37                     35                 33 30 28
1470               1485 51 49 47 44 42    40 38                     36                 33 31 29
1485               1500 52 50 47 45 43    41 38                     36                 34 32 30
1500               1515 52 50 48 46 44    41 39                     37                 35 33 30
1515               1530 53 51 49 46 44    42 40                     38                 35 33 31
1530               1545 54 52 49 47 45    43 41                     38                 36 34 32
1545               1560 54 52 50 48 46    43 41                     39                 37 35 32
1560               1575 55 53 51 49 46    44 42                     40                 37 35 33
1575               1590 56 54 51 49 47    45 43                     40                 38 36 34
1590               1605 57 54 52 50 48    46 43                     41                 39 37 34
1605               1620 57 55 53 51 48    46 44                     42                 40 37 35
1620               1635 58 56 54 51 49    47 45                     42                 40 38 36
1635               1650 59 56 54 52 50    48 45                     43                 41 39 37
1650               1665 59 57 55 53 50    48 46                     44                 42 39 37
1665               1680 60 58 56 53 51    49 47                     45                 42 40 38
1680               1695 61 58 56 54 52    50 47                     45                 43 41 39
1695               1710 61 59 57 55 53    50 48                     46                 44 41 39
1710               1725 62 60 58 55 53    51 49                     47                 44 42 40
1725               1740 63 61 58 56 54    52 50                     47                 45 43 41
1740               1755 63 61 59 57 55    52 50                     48                 46 44 41
1755               1770 64 62 60 58 55    53 51                     49                 46 44 42
1770               1785 65 63 60 58 56    54 52                     49                 47 45 43
1785               1800 66 63 61 59 57    54 52                     50                 48 46 43
1800               1815 66 64 62 60 57    55 53                     51                 49 46 44
1815               1830 67 65 62 60 58    56 54                     51                 49 47 45
1830               1845 68 65 63 61 59    57 54                     52                 50 48 45
1845               1860 68 66 64 62 59    57 55                     53                 51 48 46
1860               1875 69 67 65 62 60    58 56                     54                 51 49 47
1875               1890 70 67 65 63 61    59 56                     54                 52 50 48
1890               1905 70 68 66 64 62    59 57                     55                 53 50 48
1905               1920 71 69 67 64 62    60 58                     56                 53 51 49
1920               1935 72 70 67 65 63    61 58                     56                 54 52 50
1935               1950 72 70 68 66 64    61 59                     57                 55 53 50
1950               1965 73 71 69 66 64    62 60                     58                 55 53 51
1965               1980 74 72 69 67 65    63 61                     58                 56 54 52
1980               1995 75 72 70 68 66    63 61                     59                 57 55 52
1995               2010 75 73 71 69 66    64 62                     60                 58 55 53
2010               2025 76 74 71 69 67    65 63                     60                 58 56 54
2025               2040 77 74 72 70 68    66 63                     61                 59 57 54
2040               2055 77 75 73 71 68    66 64                     62                 60 57 55
2055               2070 78 76 74 71 69    67 65                     62                 60 58 56
2070               2085 79 76 74 72 70    68 65                     63                 61 59 57
2085               2100 79 77 75 73 70    68 66                     64                 62 59 57
2100               2115 80 78 76 73 71    69 67                     65                 62 60 58
2115               2130 81 79 76 74 72    70 67                     65                 63 61 59
2130               2145 81 79 77 75 73    70 68                     66                 64 62 59
2145               2160 82 80 78 75 73    71 69                     67                 64 62 60

                        2160 and over use the percentage method beginning on page 17�

                                   Page 42

- 43 -

                           Head of Household - Biweekly Payroll Period

If the wages are -               And the number of withholding allowances claimed is - 
At    But less          0  1  2  3  4     5  6                        7                8 9 10
least              than          The amount of income tax to be withheld is -
0                  740  0  0  0  0  0     0  0                        0                0 0 0
740                755  1  0  0  0  0     0  0                        0                0 0 0
755                770  1  0  0  0  0     0  0                        0                0 0 0
770                785  2  0  0  0  0     0  0                        0                0 0 0
785                800  3  0  0  0  0     0  0                        0                0 0 0
800                815  3  0  0  0  0     0  0                        0                0 0 0
815                830  4  0  0  0  0     0  0                        0                0 0 0
830                845  5  0  0  0  0     0  0                        0                0 0 0
845                860  5  1  0  0  0     0  0                        0                0 0 0
860                875  6  2  0  0  0     0  0                        0                0 0 0
875                890  7  2  0  0  0     0  0                        0                0 0 0
890                905  7  3  0  0  0     0  0                        0                0 0 0
905                920  8  4  0  0  0     0  0                        0                0 0 0
920                935  9  4  0  0  0     0  0                        0                0 0 0
935                950  10 5  1  0  0     0  0                        0                0 0 0
950                965  10 6  1  0  0     0  0                        0                0 0 0
965                980  11 6  2  0  0     0  0                        0                0 0 0
980                995  12 7  3  0  0     0  0                        0                0 0 0
995                1010 12 8  3  0  0     0  0                        0                0 0 0
1010               1025 13 9  4  0  0     0  0                        0                0 0 0
1025               1040 14 9  5  0  0     0  0                        0                0 0 0
1040               1055 14 10 6  1  0     0  0                        0                0 0 0
1055               1070 15 11 6  2  0     0  0                        0                0 0 0
1070               1085 16 11 7  2  0     0  0                        0                0 0 0
1085               1100 16 12 8  3  0     0  0                        0                0 0 0
1100               1115 17 13 8  4  0     0  0                        0                0 0 0
1115               1130 18 13 9  5  0     0  0                        0                0 0 0
1130               1145 18 14 10 5  1     0  0                        0                0 0 0
1145               1160 19 15 10 6  1     0  0                        0                0 0 0
1160               1175 20 15 11 7  2     0  0                        0                0 0 0
1175               1190 21 16 12 7  3     0  0                        0                0 0 0
1190               1205 21 17 12 8  4     0  0                        0                0 0 0
1205               1220 22 18 13 9  4     0  0                        0                0 0 0
1220               1235 23 18 14 9  5     1  0                        0                0 0 0
1235               1250 23 19 14 10 6     1  0                        0                0 0 0
1250               1265 24 20 15 11 6     2  0                        0                0 0 0
1265               1280 25 20 16 11 7     3  0                        0                0 0 0
1280               1295 25 21 17 12 8     3  0                        0                0 0 0
1295               1310 26 22 17 13 8     4  0                        0                0 0 0
1310               1325 27 22 18 13 9     5  0                        0                0 0 0
1325               1340 27 23 19 14 10    5  1                        0                0 0 0
1340               1355 28 24 19 15 10    6  2                        0                0 0 0
1355               1370 29 24 20 16 11    7  2                        0                0 0 0
1370               1385 30 25 21 16 12    7  3                        0                0 0 0
1385               1400 30 26 21 17 13    8  4                        0                0 0 0
1400               1415 31 26 22 18 13    9  4                        0                0 0 0
1415               1430 32 27 23 18 14    9  5                        1                0 0 0
1430               1445 32 28 23 19 15    10 6                        1                0 0 0
1445               1460 33 29 24 20 15    11 6                        2                0 0 0
1460               1475 34 29 25 20 16    12 7                        3                0 0 0
1475               1490 34 30 26 21 17    12 8                        3                0 0 0
1490               1505 35 31 26 22 17    13 9                        4                0 0 0
1505               1520 36 31 27 22 18    14 9                        5                0 0 0
1520               1535 36 32 28 23 19    14 10                       5                1 0 0
1535               1550 37 33 28 24 19    15 11                       6                2 0 0
1550               1565 38 33 29 25 20    16 11                       7                2 0 0
1565               1580 38 34 30 25 21    16 12                       8                3 0 0
1580               1595 39 35 30 26 21    17 13                       8                4 0 0
1595               1610 40 35 31 27 22    18 13                       9                4 0 0
1610               1625 41 36 32 27 23    18 14                       10               5 1 0

                                   Page 43

- 44 -

                           Head of Household - Biweekly Payroll Period

If the wages are -               And the number of withholding allowances claimed is - 
At    But less          0  1  2  3  4     5  6                        7                8  9  10
least              than          The amount of income tax to be withheld is -
1625               1640 41 37 32 28 24    19 15                       10               6  1  0
1640               1655 42 38 33 29 24    20 15                       11               7  2  0
1655               1670 43 38 34 29 25    21 16                       12               7  3  0
1670               1685 43 39 34 30 26    21 17                       12               8  4  0
1685               1700 44 40 35 31 26    22 17                       13               9  4  0
1700               1715 45 40 36 31 27    23 18                       14               9  5  0
1715               1730 45 41 37 32 28    23 19                       14               10 6  1
1730               1745 46 42 37 33 28    24 20                       15               11 6  2
1745               1760 47 42 38 34 29    25 20                       16               11 7  3
1760               1775 47 43 39 34 30    25 21                       17               12 8  3
1775               1790 48 44 39 35 30    26 22                       17               13 8  4
1790               1805 49 44 40 36 31    27 22                       18               13 9  5
1805               1820 50 45 41 36 32    27 23                       19               14 10 5
1820               1835 50 46 41 37 33    28 24                       19               15 10 6
1835               1850 51 46 42 38 33    29 24                       20               16 11 7
1850               1865 52 47 43 38 34    29 25                       21               16 12 7
1865               1880 52 48 43 39 35    30 26                       21               17 12 8
1880               1895 53 49 44 40 35    31 26                       22               18 13 9
1895               1910 54 49 45 40 36    32 27                       23               18 14 9
1910               1925 54 50 46 41 37    32 28                       23               19 15 10
1925               1940 55 51 46 42 37    33 29                       24               20 15 11
1940               1955 56 51 47 42 38    34 29                       25               20 16 12
1955               1970 56 52 48 43 39    34 30                       25               21 17 12
1970               1985 57 53 48 44 39    35 31                       26               22 17 13
1985               2000 58 53 49 45 40    36 31                       27               22 18 14
2000               2015 59 54 50 45 41    36 32                       28               23 19 14
2015               2030 59 55 50 46 42    37 33                       28               24 19 15
2030               2045 60 55 51 47 42    38 33                       29               25 20 16
2045               2060 61 56 52 47 43    38 34                       30               25 21 16
2060               2075 61 57 52 48 44    39 35                       30               26 21 17
2075               2090 62 58 53 49 44    40 35                       31               27 22 18
2090               2105 63 58 54 49 45    41 36                       32               27 23 18
2105               2120 63 59 54 50 46    41 37                       32               28 24 19
2120               2135 64 60 55 51 46    42 37                       33               29 24 20
2135               2150 65 60 56 51 47    43 38                       34               29 25 20
2150               2165 65 61 57 52 48    43 39                       34               30 26 21
2165               2180 66 62 57 53 48    44 40                       35               31 26 22
2180               2195 67 62 58 54 49    45 40                       36               31 27 23
2195               2210 67 63 59 54 50    45 41                       37               32 28 23
2210               2225 68 64 59 55 50    46 42                       37               33 28 24
2225               2240 69 64 60 56 51    47 42                       38               33 29 25
2240               2255 70 65 61 56 52    47 43                       39               34 30 25
2255               2270 70 66 61 57 53    48 44                       39               35 30 26
2270               2285 71 67 62 58 53    49 44                       40               36 31 27
2285               2300 72 67 63 58 54    50 45                       41               36 32 27
2300               2315 72 68 63 59 55    50 46                       41               37 33 28
2315               2330 73 69 64 60 55    51 46                       42               38 33 29
2330               2345 74 69 65 60 56    52 47                       43               38 34 29
2345               2360 74 70 66 61 57    52 48                       43               39 35 30
2360               2375 75 71 66 62 57    53 49                       44               40 35 31
2375               2390 76 71 67 62 58    54 49                       45               40 36 32
2390               2405 76 72 68 63 59    54 50                       45               41 37 32
2405               2420 77 73 68 64 59    55 51                       46               42 37 33
2420               2435 78 73 69 65 60    56 51                       47               42 38 34
2435               2450 79 74 70 65 61    56 52                       48               43 39 34
2450               2465 79 75 70 66 62    57 53                       48               44 39 35
2465               2480 80 75 71 67 62    58 53                       49               45 40 36
2480               2495 81 76 72 67 63    58 54                       50               45 41 36
2495               2510 81 77 72 68 64    59 55                       50               46 41 37
2510               2525 82 78 73 69 64    60 55                       51               47 42 38

                                   Page 44

- 45 -

                            Head of Household - Biweekly Payroll Period

If the wages are -                  And the number of withholding allowances claimed is - 
At    But less          0   1   2   3   4    5   6                     7                  8  9  10
least              than             The amount of income tax to be withheld is -
2525               2540 83  78  74  69  65   61  56                    52                 47 43 38
2540               2555 83  79  75  70  66   61  57                    52                 48 44 39
2555               2570 84  80  75  71  66   62  58                    53                 49 44 40
2570               2585 85  80  76  71  67   63  58                    54                 49 45 40
2585               2600 85  81  77  72  68   63  59                    54                 50 46 41
2600               2615 86  82  77  73  68   64  60                    55                 51 46 42
2615               2630 87  82  78  74  69   65  60                    56                 51 47 43
2630               2645 87  83  79  74  70   65  61                    57                 52 48 43
2645               2660 88  84  79  75  70   66  62                    57                 53 48 44
2660               2675 89  84  80  76  71   67  62                    58                 53 49 45
2675               2690 90  85  81  76  72   67  63                    59                 54 50 45
2690               2705 90  86  81  77  73   68  64                    59                 55 50 46
2705               2720 91  87  82  78  73   69  64                    60                 56 51 47
2720               2735 92  87  83  78  74   70  65                    61                 56 52 47
2735               2750 92  88  83  79  75   70  66                    61                 57 53 48
2750               2765 93  89  84  80  75   71  66                    62                 58 53 49
2765               2780 94  89  85  80  76   72  67                    63                 58 54 49
2780               2795 94  90  86  81  77   72  68                    63                 59 55 50
2795               2810 95  91  86  82  77   73  69                    64                 60 55 51
2810               2825 96  91  87  82  78   74  69                    65                 60 56 52
2825               2840 96  92  88  83  79   74  70                    65                 61 57 52
2840               2855 97  93  88  84  79   75  71                    66                 62 57 53
2855               2870 98  93  89  85  80   76  71                    67                 62 58 54
2870               2885 99  94  90  85  81   76  72                    68                 63 59 54
2885               2900 99  95  90  86  82   77  73                    68                 64 59 55
2900               2915 100 95  91  87  82   78  73                    69                 65 60 56
2915               2930 101 96  92  87  83   78  74                    70                 65 61 56
2930               2945 101 97  92  88  84   79  75                    70                 66 61 57
2945               2960 102 98  93  89  84   80  75                    71                 67 62 58
2960               2975 103 98  94  89  85   81  76                    72                 67 63 58
2975               2990 103 99  95  90  86   81  77                    72                 68 64 59
2990               3005 104 100 95  91  86   82  78                    73                 69 64 60
3005               3020 105 100 96  91  87   83  78                    74                 69 65 61
3020               3035 105 101 97  92  88   83  79                    74                 70 66 61
3035               3050 106 102 97  93  88   84  80                    75                 71 66 62
3050               3065 107 102 98  94  89   85  80                    76                 71 67 63
3065               3080 107 103 99  94  90   85  81                    77                 72 68 63
3080               3095 108 104 99  95  90   86  82                    77                 73 68 64
3095               3110 109 104 100 96  91   87  82                    78                 73 69 65
3110               3125 110 105 101 96  92   87  83                    79                 74 70 65
3125               3140 110 106 101 97  93   88  84                    79                 75 70 66
3140               3155 111 107 102 98  93   89  84                    80                 76 71 67
3155               3170 112 107 103 98  94   90  85                    81                 76 72 67
3170               3185 112 108 103 99  95   90  86                    81                 77 73 68
3185               3200 113 109 104 100 95   91  86                    82                 78 73 69
3200               3215 114 109 105 100 96   92  87                    83                 78 74 69
3215               3230 114 110 106 101 97   92  88                    83                 79 75 70
3230               3245 115 111 106 102 97   93  89                    84                 80 75 71
3245               3260 116 111 107 103 98   94  89                    85                 80 76 72
3260               3275 116 112 108 103 99   94  90                    86                 81 77 72
3275               3290 117 113 108 104 99   95  91                    86                 82 77 73
3290               3305 118 113 109 105 100  96  91                    87                 82 78 74
3305               3320 119 114 110 105 101  96  92                    88                 83 79 74
3320               3335 119 115 110 106 102  97  93                    88                 84 79 75
3335               3350 120 115 111 107 102  98  93                    89                 85 80 76
3350               3365 121 116 112 107 103  98  94                    90                 85 81 76
3365               3380 121 117 112 108 104  99  95                    90                 86 81 77
3380               3395 122 118 113 109 104  100 95                    91                 87 82 78
3395               3410 123 118 114 109 105  101 96                    92                 87 83 78
3410               3425 123 119 115 110 106  101 97                    92                 88 84 79

                                      Page 45

- 46 -

                            Head of Household - Biweekly Payroll Period

If the wages are -                  And the number of withholding allowances claimed is - 
At    But less          0   1   2   3   4    5   6                     7                  8   9   10
least              than             The amount of income tax to be withheld is -
3425               3440 124 120 115 111 106  102 98                    93                 89  84  80
3440               3455 125 120 116 111 107  103 98                    94                 89  85  81
3455               3470 125 121 117 112 108  103 99                    94                 90  86  81
3470               3485 126 122 117 113 108  104 100                   95                 91  86  82
3485               3500 127 122 118 114 109  105 100                   96                 91  87  83
3500               3515 128 123 119 114 110  105 101                   97                 92  88  83
3515               3530 128 124 119 115 111  106 102                   97                 93  88  84
3530               3545 129 124 120 116 111  107 102                   98                 94  89  85
3545               3560 130 125 121 116 112  107 103                   99                 94  90  85
3560               3575 130 126 121 117 113  108 104                   99                 95  90  86
3575               3590 131 127 122 118 113  109 104                   100                96  91  87
3590               3605 132 127 123 118 114  110 105                   101                96  92  87
3605               3620 132 128 123 119 115  110 106                   101                97  93  88
3620               3635 133 129 124 120 115  111 106                   102                98  93  89
3635               3650 134 129 125 120 116  112 107                   103                98  94  89
3650               3665 134 130 126 121 117  112 108                   103                99  95  90
3665               3680 135 131 126 122 117  113 109                   104                100 95  91
3680               3695 136 131 127 123 118  114 109                   105                100 96  92
3695               3710 136 132 128 123 119  114 110                   106                101 97  92
3710               3725 137 133 128 124 119  115 111                   106                102 97  93
3725               3740 138 133 129 125 120  116 111                   107                102 98  94
3740               3755 139 134 130 125 121  116 112                   108                103 99  94
3755               3770 139 135 130 126 122  117 113                   108                104 99  95
3770               3785 140 136 131 127 122  118 113                   109                105 100 96
3785               3800 141 136 132 127 123  119 114                   110                105 101 96
3800               3815 141 137 132 128 124  119 115                   110                106 102 97
3815               3830 142 138 133 129 124  120 115                   111                107 102 98
3830               3845 143 138 134 129 125  121 116                   112                107 103 98
3845               3860 143 139 135 130 126  121 117                   112                108 104 99
3860               3875 144 140 135 131 126  122 118                   113                109 104 100
3875               3890 145 140 136 131 127  123 118                   114                109 105 101
3890               3905 145 141 137 132 128  123 119                   114                110 106 101
3905               3920 146 142 137 133 128  124 120                   115                111 106 102
3920               3935 147 142 138 134 129  125 120                   116                111 107 103
3935               3950 148 143 139 134 130  125 121                   117                112 108 103
3950               3965 148 144 139 135 131  126 122                   117                113 108 104
3965               3980 149 144 140 136 131  127 122                   118                114 109 105
3980               3995 150 145 141 136 132  127 123                   119                114 110 105
3995               4010 150 146 141 137 133  128 124                   119                115 110 106
4010               4025 151 147 142 138 133  129 124                   120                116 111 107
4025               4040 152 147 143 138 134  130 125                   121                116 112 107
4040               4055 152 148 144 139 135  130 126                   121                117 113 108
4055               4070 153 149 144 140 135  131 127                   122                118 113 109
4070               4085 154 149 145 140 136  132 127                   123                118 114 109
4085               4100 154 150 146 141 137  132 128                   123                119 115 110
4100               4115 155 151 146 142 137  133 129                   124                120 115 111
4115               4130 156 151 147 143 138  134 129                   125                120 116 112
4130               4145 156 152 148 143 139  134 130                   126                121 117 112
4145               4160 157 153 148 144 139  135 131                   126                122 117 113
4160               4175 158 153 149 145 140  136 131                   127                122 118 114
4175               4190 159 154 150 145 141  136 132                   128                123 119 114
4190               4205 159 155 150 146 142  137 133                   128                124 119 115
4205               4220 160 156 151 147 142  138 133                   129                125 120 116
4220               4235 161 156 152 147 143  139 134                   130                125 121 116
4235               4250 161 157 152 148 144  139 135                   130                126 122 117
4250               4265 162 158 153 149 144  140 135                   131                127 122 118
4265               4280 163 158 154 149 145  141 136                   132                127 123 118
4280               4295 163 159 155 150 146  141 137                   132                128 124 119
4295               4310 164 160 155 151 146  142 138                   133                129 124 120
4310               4325 165 160 156 151 147  143 138                   134                129 125 121

                        4325 and over use the percentage method beginning on page 17�

                                      Page 46

- 47 -

                           Head of Household - Semimonthly Payroll Period

If the wages are -               And the number of withholding allowances claimed is - 
At    But less          0  1  2  3  4     5  6                           7             8 9 10
least              than          The amount of income tax to be withheld is -
0                  800  0  0  0  0  0     0  0                           0             0 0 0
800                815  0  0  0  0  0     0  0                           0             0 0 0
815                830  1  0  0  0  0     0  0                           0             0 0 0
830                845  2  0  0  0  0     0  0                           0             0 0 0
845                860  3  0  0  0  0     0  0                           0             0 0 0
860                875  3  0  0  0  0     0  0                           0             0 0 0
875                890  4  0  0  0  0     0  0                           0             0 0 0
890                905  5  0  0  0  0     0  0                           0             0 0 0
905                920  5  1  0  0  0     0  0                           0             0 0 0
920                935  6  1  0  0  0     0  0                           0             0 0 0
935                950  7  2  0  0  0     0  0                           0             0 0 0
950                965  7  3  0  0  0     0  0                           0             0 0 0
965                980  8  3  0  0  0     0  0                           0             0 0 0
980                995  9  4  0  0  0     0  0                           0             0 0 0
995                1010 9  5  0  0  0     0  0                           0             0 0 0
1010               1025 10 5  1  0  0     0  0                           0             0 0 0
1025               1040 11 6  1  0  0     0  0                           0             0 0 0
1040               1055 12 7  2  0  0     0  0                           0             0 0 0
1055               1070 12 7  3  0  0     0  0                           0             0 0 0
1070               1085 13 8  3  0  0     0  0                           0             0 0 0
1085               1100 14 9  4  0  0     0  0                           0             0 0 0
1100               1115 14 9  5  0  0     0  0                           0             0 0 0
1115               1130 15 10 5  1  0     0  0                           0             0 0 0
1130               1145 16 11 6  1  0     0  0                           0             0 0 0
1145               1160 16 12 7  2  0     0  0                           0             0 0 0
1160               1175 17 12 7  3  0     0  0                           0             0 0 0
1175               1190 18 13 8  3  0     0  0                           0             0 0 0
1190               1205 18 14 9  4  0     0  0                           0             0 0 0
1205               1220 19 14 10 5  0     0  0                           0             0 0 0
1220               1235 20 15 10 5  1     0  0                           0             0 0 0
1235               1250 20 16 11 6  1     0  0                           0             0 0 0
1250               1265 21 16 12 7  2     0  0                           0             0 0 0
1265               1280 22 17 12 8  3     0  0                           0             0 0 0
1280               1295 23 18 13 8  3     0  0                           0             0 0 0
1295               1310 23 18 14 9  4     0  0                           0             0 0 0
1310               1325 24 19 14 10 5     0  0                           0             0 0 0
1325               1340 25 20 15 10 5     1  0                           0             0 0 0
1340               1355 25 21 16 11 6     1  0                           0             0 0 0
1355               1370 26 21 16 12 7     2  0                           0             0 0 0
1370               1385 27 22 17 12 8     3  0                           0             0 0 0
1385               1400 27 23 18 13 8     3  0                           0             0 0 0
1400               1415 28 23 19 14 9     4  0                           0             0 0 0
1415               1430 29 24 19 14 10    5  0                           0             0 0 0
1430               1445 29 25 20 15 10    6  1                           0             0 0 0
1445               1460 30 25 21 16 11    6  1                           0             0 0 0
1460               1475 31 26 21 16 12    7  2                           0             0 0 0
1475               1490 32 27 22 17 12    8  3                           0             0 0 0
1490               1505 32 27 23 18 13    8  3                           0             0 0 0
1505               1520 33 28 23 19 14    9  4                           0             0 0 0
1520               1535 34 29 24 19 14    10 5                           0             0 0 0
1535               1550 34 30 25 20 15    10 6                           1             0 0 0
1550               1565 35 30 25 21 16    11 6                           1             0 0 0
1565               1580 36 31 26 21 17    12 7                           2             0 0 0
1580               1595 36 32 27 22 17    12 8                           3             0 0 0
1595               1610 37 32 27 23 18    13 8                           4             0 0 0
1610               1625 38 33 28 23 19    14 9                           4             0 0 0
1625               1640 38 34 29 24 19    14 10                          5             0 0 0
1640               1655 39 34 30 25 20    15 10                          6             1 0 0
1655               1670 40 35 30 25 21    16 11                          6             1 0 0
1670               1685 41 36 31 26 21    17 12                          7             2 0 0

                                   Page 47

- 48 -

                           Head of Household - Semimonthly Payroll Period

If the wages are -               And the number of withholding allowances claimed is - 
At    But less          0  1  2  3  4     5  6                           7             8  9  10
least              than          The amount of income tax to be withheld is -
1685               1700 41 36 32 27 22    17 12                          8             3  0  0
1700               1715 42 37 32 28 23    18 13                          8             4  0  0
1715               1730 43 38 33 28 23    19 14                          9             4  0  0
1730               1745 43 38 34 29 24    19 15                          10            5  0  0
1745               1760 44 39 34 30 25    20 15                          10            6  1  0
1760               1775 45 40 35 30 25    21 16                          11            6  2  0
1775               1790 45 41 36 31 26    21 17                          12            7  2  0
1790               1805 46 41 36 32 27    22 17                          12            8  3  0
1805               1820 47 42 37 32 28    23 18                          13            8  4  0
1820               1835 47 43 38 33 28    23 19                          14            9  4  0
1835               1850 48 43 39 34 29    24 19                          15            10 5  0
1850               1865 49 44 39 34 30    25 20                          15            10 6  1
1865               1880 49 45 40 35 30    26 21                          16            11 6  2
1880               1895 50 45 41 36 31    26 21                          17            12 7  2
1895               1910 51 46 41 36 32    27 22                          17            13 8  3
1910               1925 52 47 42 37 32    28 23                          18            13 8  4
1925               1940 52 47 43 38 33    28 23                          19            14 9  4
1940               1955 53 48 43 39 34    29 24                          19            15 10 5
1955               1970 54 49 44 39 34    30 25                          20            15 10 6
1970               1985 54 50 45 40 35    30 26                          21            16 11 6
1985               2000 55 50 45 41 36    31 26                          21            17 12 7
2000               2015 56 51 46 41 37    32 27                          22            17 13 8
2015               2030 56 52 47 42 37    32 28                          23            18 13 8
2030               2045 57 52 47 43 38    33 28                          24            19 14 9
2045               2060 58 53 48 43 39    34 29                          24            19 15 10
2060               2075 58 54 49 44 39    34 30                          25            20 15 11
2075               2090 59 54 50 45 40    35 30                          26            21 16 11
2090               2105 60 55 50 45 41    36 31                          26            21 17 12
2105               2120 61 56 51 46 41    37 32                          27            22 17 13
2120               2135 61 56 52 47 42    37 32                          28            23 18 13
2135               2150 62 57 52 48 43    38 33                          28            24 19 14
2150               2165 63 58 53 48 43    39 34                          29            24 19 15
2165               2180 63 58 54 49 44    39 35                          30            25 20 15
2180               2195 64 59 54 50 45    40 35                          30            26 21 16
2195               2210 65 60 55 50 45    41 36                          31            26 22 17
2210               2225 65 61 56 51 46    41 37                          32            27 22 17
2225               2240 66 61 56 52 47    42 37                          32            28 23 18
2240               2255 67 62 57 52 48    43 38                          33            28 24 19
2255               2270 67 63 58 53 48    43 39                          34            29 24 20
2270               2285 68 63 59 54 49    44 39                          35            30 25 20
2285               2300 69 64 59 54 50    45 40                          35            30 26 21
2300               2315 69 65 60 55 50    46 41                          36            31 26 22
2315               2330 70 65 61 56 51    46 41                          37            32 27 22
2330               2345 71 66 61 56 52    47 42                          37            33 28 23
2345               2360 72 67 62 57 52    48 43                          38            33 28 24
2360               2375 72 67 63 58 53    48 43                          39            34 29 24
2375               2390 73 68 63 59 54    49 44                          39            35 30 25
2390               2405 74 69 64 59 54    50 45                          40            35 31 26
2405               2420 74 70 65 60 55    50 46                          41            36 31 26
2420               2435 75 70 65 61 56    51 46                          41            37 32 27
2435               2450 76 71 66 61 57    52 47                          42            37 33 28
2450               2465 76 72 67 62 57    52 48                          43            38 33 28
2465               2480 77 72 67 63 58    53 48                          44            39 34 29
2480               2495 78 73 68 63 59    54 49                          44            39 35 30
2495               2510 78 74 69 64 59    55 50                          45            40 35 31
2510               2525 79 74 70 65 60    55 50                          46            41 36 31
2525               2540 80 75 70 65 61    56 51                          46            42 37 32
2540               2555 81 76 71 66 61    57 52                          47            42 37 33
2555               2570 81 76 72 67 62    57 52                          48            43 38 33
2570               2585 82 77 72 68 63    58 53                          48            44 39 34

                                   Page 48

- 49 -

                            Head of Household - Semimonthly Payroll Period

If the wages are -                  And the number of withholding allowances claimed is - 
At    But less          0   1   2   3   4    5  6                         7               8  9  10
least              than             The amount of income tax to be withheld is -
2585               2600 83  78  73  68  63   59 54                        49              44 39 35
2600               2615 83  78  74  69  64   59 55                        50              45 40 35
2615               2630 84  79  74  70  65   60 55                        50              46 41 36
2630               2645 85  80  75  70  66   61 56                        51              46 42 37
2645               2660 85  81  76  71  66   61 57                        52              47 42 37
2660               2675 86  81  76  72  67   62 57                        53              48 43 38
2675               2690 87  82  77  72  68   63 58                        53              48 44 39
2690               2705 87  83  78  73  68   63 59                        54              49 44 40
2705               2720 88  83  79  74  69   64 59                        55              50 45 40
2720               2735 89  84  79  74  70   65 60                        55              50 46 41
2735               2750 89  85  80  75  70   66 61                        56              51 46 42
2750               2765 90  85  81  76  71   66 61                        57              52 47 42
2765               2780 91  86  81  77  72   67 62                        57              53 48 43
2780               2795 92  87  82  77  72   68 63                        58              53 48 44
2795               2810 92  87  83  78  73   68 64                        59              54 49 44
2810               2825 93  88  83  79  74   69 64                        59              55 50 45
2825               2840 94  89  84  79  74   70 65                        60              55 51 46
2840               2855 94  90  85  80  75   70 66                        61              56 51 46
2855               2870 95  90  85  81  76   71 66                        61              57 52 47
2870               2885 96  91  86  81  77   72 67                        62              57 53 48
2885               2900 96  92  87  82  77   72 68                        63              58 53 48
2900               2915 97  92  88  83  78   73 68                        64              59 54 49
2915               2930 98  93  88  83  79   74 69                        64              59 55 50
2930               2945 98  94  89  84  79   75 70                        65              60 55 51
2945               2960 99  94  90  85  80   75 70                        66              61 56 51
2960               2975 100 95  90  85  81   76 71                        66              62 57 52
2975               2990 101 96  91  86  81   77 72                        67              62 57 53
2990               3005 101 96  92  87  82   77 72                        68              63 58 53
3005               3020 102 97  92  88  83   78 73                        68              64 59 54
3020               3035 103 98  93  88  83   79 74                        69              64 59 55
3035               3050 103 99  94  89  84   79 75                        70              65 60 55
3050               3065 104 99  94  90  85   80 75                        70              66 61 56
3065               3080 105 100 95  90  86   81 76                        71              66 62 57
3080               3095 105 101 96  91  86   81 77                        72              67 62 57
3095               3110 106 101 96  92  87   82 77                        73              68 63 58
3110               3125 107 102 97  92  88   83 78                        73              68 64 59
3125               3140 107 103 98  93  88   83 79                        74              69 64 60
3140               3155 108 103 99  94  89   84 79                        75              70 65 60
3155               3170 109 104 99  94  90   85 80                        75              70 66 61
3170               3185 110 105 100 95  90   86 81                        76              71 66 62
3185               3200 110 105 101 96  91   86 81                        77              72 67 62
3200               3215 111 106 101 97  92   87 82                        77              73 68 63
3215               3230 112 107 102 97  92   88 83                        78              73 68 64
3230               3245 112 107 103 98  93   88 84                        79              74 69 64
3245               3260 113 108 103 99  94   89 84                        79              75 70 65
3260               3275 114 109 104 99  94   90 85                        80              75 71 66
3275               3290 114 110 105 100 95   90 86                        81              76 71 66
3290               3305 115 110 105 101 96   91 86                        81              77 72 67
3305               3320 116 111 106 101 97   92 87                        82              77 73 68
3320               3335 116 112 107 102 97   92 88                        83              78 73 68
3335               3350 117 112 108 103 98   93 88                        84              79 74 69
3350               3365 118 113 108 103 99   94 89                        84              79 75 70
3365               3380 118 114 109 104 99   95 90                        85              80 75 71
3380               3395 119 114 110 105 100  95 90                        86              81 76 71
3395               3410 120 115 110 105 101  96 91                        86              82 77 72
3410               3425 121 116 111 106 101  97 92                        87              82 77 73
3425               3440 121 116 112 107 102  97 92                        88              83 78 73
3440               3455 122 117 112 108 103  98 93                        88              84 79 74
3455               3470 123 118 113 108 103  99 94                        89              84 79 75
3470               3485 123 119 114 109 104  99 95                        90              85 80 75

                                      Page 49

- 50 -

                            Head of Household - Semimonthly Payroll Period

If the wages are -                  And the number of withholding allowances claimed is - 
At    But less          0   1   2   3   4    5   6                        7               8   9   10
least              than             The amount of income tax to be withheld is -
3485               3500 124 119 114 110 105  100 95                       90              86  81  76
3500               3515 125 120 115 110 106  101 96                       91              86  82  77
3515               3530 125 121 116 111 106  101 97                       92              87  82  77
3530               3545 126 121 116 112 107  102 97                       93              88  83  78
3545               3560 127 122 117 112 108  103 98                       93              88  84  79
3560               3575 127 123 118 113 108  103 99                       94              89  84  80
3575               3590 128 123 119 114 109  104 99                       95              90  85  80
3590               3605 129 124 119 114 110  105 100                      95              90  86  81
3605               3620 130 125 120 115 110  106 101                      96              91  86  82
3620               3635 130 125 121 116 111  106 101                      97              92  87  82
3635               3650 131 126 121 117 112  107 102                      97              93  88  83
3650               3665 132 127 122 117 112  108 103                      98              93  88  84
3665               3680 132 127 123 118 113  108 104                      99              94  89  84
3680               3695 133 128 123 119 114  109 104                      99              95  90  85
3695               3710 134 129 124 119 114  110 105                      100             95  91  86
3710               3725 134 130 125 120 115  110 106                      101             96  91  86
3725               3740 135 130 125 121 116  111 106                      101             97  92  87
3740               3755 136 131 126 121 117  112 107                      102             97  93  88
3755               3770 136 132 127 122 117  112 108                      103             98  93  89
3770               3785 137 132 128 123 118  113 108                      104             99  94  89
3785               3800 138 133 128 123 119  114 109                      104             99  95  90
3800               3815 138 134 129 124 119  115 110                      105             100 95  91
3815               3830 139 134 130 125 120  115 110                      106             101 96  91
3830               3845 140 135 130 125 121  116 111                      106             102 97  92
3845               3860 141 136 131 126 121  117 112                      107             102 97  93
3860               3875 141 136 132 127 122  117 112                      108             103 98  93
3875               3890 142 137 132 128 123  118 113                      108             104 99  94
3890               3905 143 138 133 128 123  119 114                      109             104 100 95
3905               3920 143 139 134 129 124  119 115                      110             105 100 95
3920               3935 144 139 134 130 125  120 115                      110             106 101 96
3935               3950 145 140 135 130 126  121 116                      111             106 102 97
3950               3965 145 141 136 131 126  121 117                      112             107 102 97
3965               3980 146 141 136 132 127  122 117                      113             108 103 98
3980               3995 147 142 137 132 128  123 118                      113             108 104 99
3995               4010 147 143 138 133 128  124 119                      114             109 104 100
4010               4025 148 143 139 134 129  124 119                      115             110 105 100
4025               4040 149 144 139 134 130  125 120                      115             111 106 101
4040               4055 150 145 140 135 130  126 121                      116             111 106 102
4055               4070 150 145 141 136 131  126 121                      117             112 107 102
4070               4085 151 146 141 137 132  127 122                      117             113 108 103
4085               4100 152 147 142 137 132  128 123                      118             113 108 104
4100               4115 152 147 143 138 133  128 124                      119             114 109 104
4115               4130 153 148 143 139 134  129 124                      119             115 110 105
4130               4145 154 149 144 139 135  130 125                      120             115 111 106
4145               4160 154 150 145 140 135  130 126                      121             116 111 106
4160               4175 155 150 145 141 136  131 126                      122             117 112 107
4175               4190 156 151 146 141 137  132 127                      122             117 113 108
4190               4205 156 152 147 142 137  132 128                      123             118 113 109
4205               4220 157 152 148 143 138  133 128                      124             119 114 109
4220               4235 158 153 148 143 139  134 129                      124             119 115 110
4235               4250 158 154 149 144 139  135 130                      125             120 115 111
4250               4265 159 154 150 145 140  135 130                      126             121 116 111
4265               4280 160 155 150 146 141  136 131                      126             122 117 112
4280               4295 161 156 151 146 141  137 132                      127             122 117 113
4295               4310 161 156 152 147 142  137 133                      128             123 118 113
4310               4325 162 157 152 148 143  138 133                      128             124 119 114
4325               4340 163 158 153 148 143  139 134                      129             124 120 115
4340               4355 163 159 154 149 144  139 135                      130             125 120 115
4355               4370 164 159 154 150 145  140 135                      130             126 121 116
4370               4385 165 160 155 150 146  141 136                      131             126 122 117

                        4385 and over use the percentage method beginning on page 17�

                                      Page 50

- 51 -

                           Head of Household - Monthly Payroll Period

If the wages are -               And the number of withholding allowances claimed is - 
At    But less          0  1  2  3  4     5 6                        7                 8 9 10
least              than          The amount of income tax to be withheld is -
0                  1595 0  0  0  0  0     0 0                        0                 0 0 0
1595               1615 1  0  0  0  0     0 0                        0                 0 0 0
1615               1635 1  0  0  0  0     0 0                        0                 0 0 0
1635               1655 2  0  0  0  0     0 0                        0                 0 0 0
1655               1675 3  0  0  0  0     0 0                        0                 0 0 0
1675               1695 4  0  0  0  0     0 0                        0                 0 0 0
1695               1715 5  0  0  0  0     0 0                        0                 0 0 0
1715               1735 6  0  0  0  0     0 0                        0                 0 0 0
1735               1755 7  0  0  0  0     0 0                        0                 0 0 0
1755               1775 8  0  0  0  0     0 0                        0                 0 0 0
1775               1795 9  0  0  0  0     0 0                        0                 0 0 0
1795               1815 10 0  0  0  0     0 0                        0                 0 0 0
1815               1835 11 1  0  0  0     0 0                        0                 0 0 0
1835               1855 12 2  0  0  0     0 0                        0                 0 0 0
1855               1875 12 3  0  0  0     0 0                        0                 0 0 0
1875               1895 13 4  0  0  0     0 0                        0                 0 0 0
1895               1915 14 5  0  0  0     0 0                        0                 0 0 0
1915               1935 15 6  0  0  0     0 0                        0                 0 0 0
1935               1955 16 7  0  0  0     0 0                        0                 0 0 0
1955               1975 17 7  0  0  0     0 0                        0                 0 0 0
1975               1995 18 8  0  0  0     0 0                        0                 0 0 0
1995               2015 19 9  0  0  0     0 0                        0                 0 0 0
2015               2035 20 10 1  0  0     0 0                        0                 0 0 0
2035               2055 21 11 2  0  0     0 0                        0                 0 0 0
2055               2075 22 12 3  0  0     0 0                        0                 0 0 0
2075               2095 23 13 3  0  0     0 0                        0                 0 0 0
2095               2115 24 14 4  0  0     0 0                        0                 0 0 0
2115               2135 24 15 5  0  0     0 0                        0                 0 0 0
2135               2155 25 16 6  0  0     0 0                        0                 0 0 0
2155               2175 26 17 7  0  0     0 0                        0                 0 0 0
2175               2195 27 18 8  0  0     0 0                        0                 0 0 0
2195               2215 28 19 9  0  0     0 0                        0                 0 0 0
2215               2235 29 19 10 0  0     0 0                        0                 0 0 0
2235               2255 30 20 11 1  0     0 0                        0                 0 0 0
2255               2275 31 21 12 2  0     0 0                        0                 0 0 0
2275               2295 32 22 13 3  0     0 0                        0                 0 0 0
2295               2315 33 23 14 4  0     0 0                        0                 0 0 0
2315               2335 34 24 14 5  0     0 0                        0                 0 0 0
2335               2355 35 25 15 6  0     0 0                        0                 0 0 0
2355               2375 35 26 16 7  0     0 0                        0                 0 0 0
2375               2395 36 27 17 8  0     0 0                        0                 0 0 0
2395               2415 37 28 18 9  0     0 0                        0                 0 0 0
2415               2435 38 29 19 9  0     0 0                        0                 0 0 0
2435               2455 39 30 20 10 1     0 0                        0                 0 0 0
2455               2475 40 30 21 11 2     0 0                        0                 0 0 0
2475               2495 41 31 22 12 3     0 0                        0                 0 0 0
2495               2515 42 32 23 13 4     0 0                        0                 0 0 0
2515               2535 43 33 24 14 5     0 0                        0                 0 0 0
2535               2555 44 34 25 15 5     0 0                        0                 0 0 0
2555               2575 45 35 26 16 6     0 0                        0                 0 0 0
2575               2595 46 36 26 17 7     0 0                        0                 0 0 0
2595               2615 47 37 27 18 8     0 0                        0                 0 0 0
2615               2635 47 38 28 19 9     0 0                        0                 0 0 0
2635               2655 48 39 29 20 10    0 0                        0                 0 0 0
2655               2675 49 40 30 21 11    1 0                        0                 0 0 0
2675               2695 50 41 31 21 12    2 0                        0                 0 0 0
2695               2715 51 42 32 22 13    3 0                        0                 0 0 0
2715               2735 52 42 33 23 14    4 0                        0                 0 0 0
2735               2755 53 43 34 24 15    5 0                        0                 0 0 0
2755               2775 54 44 35 25 16    6 0                        0                 0 0 0

                                   Page 51

- 52 -

                            Head of Household - Monthly Payroll Period

If the wages are -                And the number of withholding allowances claimed is - 
At    But less          0   1  2  3  4     5  6                       7                 8  9  10
least              than           The amount of income tax to be withheld is -
2775               2795 55  45 36 26 16    7  0                       0                 0  0  0
2795               2815 56  46 37 27 17    8  0                       0                 0  0  0
2815               2835 57  47 37 28 18    9  0                       0                 0  0  0
2835               2855 58  48 38 29 19    10 0                       0                 0  0  0
2855               2875 58  49 39 30 20    11 1                       0                 0  0  0
2875               2895 59  50 40 31 21    11 2                       0                 0  0  0
2895               2915 60  51 41 32 22    12 3                       0                 0  0  0
2915               2935 61  52 42 32 23    13 4                       0                 0  0  0
2935               2955 62  53 43 33 24    14 5                       0                 0  0  0
2955               2975 63  53 44 34 25    15 6                       0                 0  0  0
2975               2995 64  54 45 35 26    16 6                       0                 0  0  0
2995               3015 65  55 46 36 27    17 7                       0                 0  0  0
3015               3035 66  56 47 37 28    18 8                       0                 0  0  0
3035               3055 67  57 48 38 28    19 9                       0                 0  0  0
3055               3075 68  58 49 39 29    20 10                      1                 0  0  0
3075               3095 69  59 49 40 30    21 11                      2                 0  0  0
3095               3115 70  60 50 41 31    22 12                      2                 0  0  0
3115               3135 70  61 51 42 32    23 13                      3                 0  0  0
3135               3155 71  62 52 43 33    23 14                      4                 0  0  0
3155               3175 72  63 53 44 34    24 15                      5                 0  0  0
3175               3195 73  64 54 44 35    25 16                      6                 0  0  0
3195               3215 74  65 55 45 36    26 17                      7                 0  0  0
3215               3235 75  65 56 46 37    27 18                      8                 0  0  0
3235               3255 76  66 57 47 38    28 18                      9                 0  0  0
3255               3275 77  67 58 48 39    29 19                      10                0  0  0
3275               3295 78  68 59 49 39    30 20                      11                1  0  0
3295               3315 79  69 60 50 40    31 21                      12                2  0  0
3315               3335 80  70 60 51 41    32 22                      13                3  0  0
3335               3355 81  71 61 52 42    33 23                      13                4  0  0
3355               3375 81  72 62 53 43    34 24                      14                5  0  0
3375               3395 82  73 63 54 44    34 25                      15                6  0  0
3395               3415 83  74 64 55 45    35 26                      16                7  0  0
3415               3435 84  75 65 55 46    36 27                      17                8  0  0
3435               3455 85  76 66 56 47    37 28                      18                8  0  0
3455               3475 86  76 67 57 48    38 29                      19                9  0  0
3475               3495 87  77 68 58 49    39 29                      20                10 1  0
3495               3515 88  78 69 59 50    40 30                      21                11 2  0
3515               3535 89  79 70 60 51    41 31                      22                12 3  0
3535               3555 90  80 71 61 51    42 32                      23                13 4  0
3555               3575 91  81 72 62 52    43 33                      24                14 4  0
3575               3595 92  82 72 63 53    44 34                      25                15 5  0
3595               3615 93  83 73 64 54    45 35                      25                16 6  0
3615               3635 93  84 74 65 55    46 36                      26                17 7  0
3635               3655 94  85 75 66 56    46 37                      27                18 8  0
3655               3675 95  86 76 67 57    47 38                      28                19 9  0
3675               3695 96  87 77 67 58    48 39                      29                20 10 0
3695               3715 97  88 78 68 59    49 40                      30                20 11 1
3715               3735 98  88 79 69 60    50 41                      31                21 12 2
3735               3755 99  89 80 70 61    51 41                      32                22 13 3
3755               3775 100 90 81 71 62    52 42                      33                23 14 4
3775               3795 101 91 82 72 62    53 43                      34                24 15 5
3795               3815 102 92 83 73 63    54 44                      35                25 15 6
3815               3835 103 93 83 74 64    55 45                      36                26 16 7
3835               3855 104 94 84 75 65    56 46                      36                27 17 8
3855               3875 104 95 85 76 66    57 47                      37                28 18 9
3875               3895 105 96 86 77 67    57 48                      38                29 19 10
3895               3915 106 97 87 78 68    58 49                      39                30 20 10
3915               3935 107 98 88 78 69    59 50                      40                31 21 11
3935               3955 108 99 89 79 70    60 51                      41                31 22 12
3955               3975 109 99 90 80 71    61 52                      42                32 23 13

                                    Page 52

- 53 -

                            Head of Household - Monthly Payroll Period

If the wages are -                  And the number of withholding allowances claimed is - 
At    But less          0   1   2   3   4    5   6                    7                   8  9  10
least              than             The amount of income tax to be withheld is -
3975               3995 110 100 91  81  72   62  52                   43                  33 24 14
3995               4015 111 101 92  82  73   63  53                   44                  34 25 15
4015               4035 112 102 93  83  74   64  54                   45                  35 26 16
4035               4055 113 103 94  84  74   65  55                   46                  36 27 17
4055               4075 114 104 95  85  75   66  56                   47                  37 27 18
4075               4095 115 105 95  86  76   67  57                   48                  38 28 19
4095               4115 116 106 96  87  77   68  58                   48                  39 29 20
4115               4135 116 107 97  88  78   69  59                   49                  40 30 21
4135               4155 117 108 98  89  79   69  60                   50                  41 31 22
4155               4175 118 109 99  90  80   70  61                   51                  42 32 22
4175               4195 119 110 100 90  81   71  62                   52                  43 33 23
4195               4215 120 111 101 91  82   72  63                   53                  43 34 24
4215               4235 121 111 102 92  83   73  64                   54                  44 35 25
4235               4255 122 112 103 93  84   74  64                   55                  45 36 26
4255               4275 123 113 104 94  85   75  65                   56                  46 37 27
4275               4295 124 114 105 95  85   76  66                   57                  47 38 28
4295               4315 125 115 106 96  86   77  67                   58                  48 38 29
4315               4335 126 116 106 97  87   78  68                   59                  49 39 30
4335               4355 127 117 107 98  88   79  69                   59                  50 40 31
4355               4375 127 118 108 99  89   80  70                   60                  51 41 32
4375               4395 128 119 109 100 90   80  71                   61                  52 42 33
4395               4415 129 120 110 101 91   81  72                   62                  53 43 33
4415               4435 130 121 111 101 92   82  73                   63                  54 44 34
4435               4455 131 122 112 102 93   83  74                   64                  54 45 35
4455               4475 132 122 113 103 94   84  75                   65                  55 46 36
4475               4495 133 123 114 104 95   85  75                   66                  56 47 37
4495               4515 134 124 115 105 96   86  76                   67                  57 48 38
4515               4535 135 125 116 106 97   87  77                   68                  58 49 39
4535               4555 136 126 117 107 97   88  78                   69                  59 50 40
4555               4575 137 127 118 108 98   89  79                   70                  60 50 41
4575               4595 138 128 118 109 99   90  80                   71                  61 51 42
4595               4615 139 129 119 110 100  91  81                   71                  62 52 43
4615               4635 139 130 120 111 101  92  82                   72                  63 53 44
4635               4655 140 131 121 112 102  92  83                   73                  64 54 45
4655               4675 141 132 122 113 103  93  84                   74                  65 55 45
4675               4695 142 133 123 113 104  94  85                   75                  66 56 46
4695               4715 143 134 124 114 105  95  86                   76                  66 57 47
4715               4735 144 134 125 115 106  96  87                   77                  67 58 48
4735               4755 145 135 126 116 107  97  87                   78                  68 59 49
4755               4775 146 136 127 117 108  98  88                   79                  69 60 50
4775               4795 147 137 128 118 108  99  89                   80                  70 61 51
4795               4815 148 138 129 119 109  100 90                   81                  71 61 52
4815               4835 149 139 129 120 110  101 91                   82                  72 62 53
4835               4855 150 140 130 121 111  102 92                   82                  73 63 54
4855               4875 150 141 131 122 112  103 93                   83                  74 64 55
4875               4895 151 142 132 123 113  103 94                   84                  75 65 56
4895               4915 152 143 133 124 114  104 95                   85                  76 66 56
4915               4935 153 144 134 124 115  105 96                   86                  77 67 57
4935               4955 154 145 135 125 116  106 97                   87                  77 68 58
4955               4975 155 145 136 126 117  107 98                   88                  78 69 59
4975               4995 156 146 137 127 118  108 98                   89                  79 70 60
4995               5015 157 147 138 128 119  109 99                   90                  80 71 61
5015               5035 158 148 139 129 120  110 100                  91                  81 72 62
5035               5055 159 149 140 130 120  111 101                  92                  82 73 63
5055               5075 160 150 141 131 121  112 102                  93                  83 73 64
5075               5095 161 151 141 132 122  113 103                  94                  84 74 65
5095               5115 162 152 142 133 123  114 104                  94                  85 75 66
5115               5135 162 153 143 134 124  115 105                  95                  86 76 67
5135               5155 163 154 144 135 125  115 106                  96                  87 77 68
5155               5175 164 155 145 136 126  116 107                  97                  88 78 68

                                      Page 53

- 54 -

                            Head of Household - Monthly Payroll Period

If the wages are -                  And the number of withholding allowances claimed is - 
At    But less          0   1   2   3   4    5   6                    7                   8   9   10
least              than             The amount of income tax to be withheld is -
5175               5195 165 156 146 136 127  117 108                  98                  89  79  69
5195               5215 166 157 147 137 128  118 109                  99                  89  80  70
5215               5235 167 157 148 138 129  119 110                  100                 90  81  71
5235               5255 168 158 149 139 130  120 110                  101                 91  82  72
5255               5275 169 159 150 140 131  121 111                  102                 92  83  73
5275               5295 170 160 151 141 131  122 112                  103                 93  84  74
5295               5315 171 161 152 142 132  123 113                  104                 94  84  75
5315               5335 172 162 152 143 133  124 114                  105                 95  85  76
5335               5355 173 163 153 144 134  125 115                  105                 96  86  77
5355               5375 173 164 154 145 135  126 116                  106                 97  87  78
5375               5395 174 165 155 146 136  126 117                  107                 98  88  79
5395               5415 175 166 156 147 137  127 118                  108                 99  89  79
5415               5435 176 167 157 147 138  128 119                  109                 100 90  80
5435               5455 177 168 158 148 139  129 120                  110                 100 91  81
5455               5475 178 168 159 149 140  130 121                  111                 101 92  82
5475               5495 179 169 160 150 141  131 121                  112                 102 93  83
5495               5515 180 170 161 151 142  132 122                  113                 103 94  84
5515               5535 181 171 162 152 143  133 123                  114                 104 95  85
5535               5555 182 172 163 153 143  134 124                  115                 105 96  86
5555               5575 183 173 164 154 144  135 125                  116                 106 96  87
5575               5595 184 174 164 155 145  136 126                  117                 107 97  88
5595               5615 185 175 165 156 146  137 127                  117                 108 98  89
5615               5635 185 176 166 157 147  138 128                  118                 109 99  90
5635               5655 186 177 167 158 148  138 129                  119                 110 100 91
5655               5675 187 178 168 159 149  139 130                  120                 111 101 91
5675               5695 188 179 169 159 150  140 131                  121                 112 102 92
5695               5715 189 180 170 160 151  141 132                  122                 112 103 93
5715               5735 190 180 171 161 152  142 133                  123                 113 104 94
5735               5755 191 181 172 162 153  143 133                  124                 114 105 95
5755               5775 192 182 173 163 154  144 134                  125                 115 106 96
5775               5795 193 183 174 164 154  145 135                  126                 116 107 97
5795               5815 194 184 175 165 155  146 136                  127                 117 107 98
5815               5835 195 185 175 166 156  147 137                  128                 118 108 99
5835               5855 196 186 176 167 157  148 138                  128                 119 109 100
5855               5875 196 187 177 168 158  149 139                  129                 120 110 101
5875               5895 197 188 178 169 159  149 140                  130                 121 111 102
5895               5915 198 189 179 170 160  150 141                  131                 122 112 102
5915               5935 199 190 180 170 161  151 142                  132                 123 113 103
5935               5955 200 191 181 171 162  152 143                  133                 123 114 104
5955               5975 201 191 182 172 163  153 144                  134                 124 115 105
5975               5995 202 192 183 173 164  154 144                  135                 125 116 106
5995               6015 203 193 184 174 165  155 145                  136                 126 117 107
6015               6035 204 194 185 175 166  156 146                  137                 127 118 108
6035               6055 205 195 186 176 166  157 147                  138                 128 119 109
6055               6075 206 196 187 177 167  158 148                  139                 129 119 110
6075               6095 207 197 187 178 168  159 149                  140                 130 120 111
6095               6115 208 198 188 179 169  160 150                  140                 131 121 112
6115               6135 208 199 189 180 170  161 151                  141                 132 122 113
6135               6155 209 200 190 181 171  161 152                  142                 133 123 114
6155               6175 210 201 191 182 172  162 153                  143                 134 124 114
6175               6195 211 202 192 182 173  163 154                  144                 135 125 115
6195               6215 212 203 193 183 174  164 155                  145                 135 126 116
6215               6235 213 203 194 184 175  165 156                  146                 136 127 117
6235               6255 214 204 195 185 176  166 156                  147                 137 128 118
6255               6275 215 205 196 186 177  167 157                  148                 138 129 119
6275               6295 216 206 197 187 177  168 158                  149                 139 130 120
6295               6315 217 207 198 188 178  169 159                  150                 140 130 121
6315               6335 218 208 198 189 179  170 160                  151                 141 131 122
6335               6355 219 209 199 190 180  171 161                  151                 142 132 123
6355               6375 219 210 200 191 181  172 162                  152                 143 133 124

                                      Page 54

- 55 -

                            Head of Household - Monthly Payroll Period

If the wages are -                  And the number of withholding allowances claimed is - 
At    But less          0   1   2   3   4    5   6                    7                   8   9   10
least              than             The amount of income tax to be withheld is -
6375               6395 220 211 201 192 182  172 163                  153                 144 134 125
6395               6415 221 212 202 193 183  173 164                  154                 145 135 125
6415               6435 222 213 203 193 184  174 165                  155                 146 136 126
6435               6455 223 214 204 194 185  175 166                  156                 146 137 127
6455               6475 224 214 205 195 186  176 167                  157                 147 138 128
6475               6495 225 215 206 196 187  177 167                  158                 148 139 129
6495               6515 226 216 207 197 188  178 168                  159                 149 140 130
6515               6535 227 217 208 198 189  179 169                  160                 150 141 131
6535               6555 228 218 209 199 189  180 170                  161                 151 142 132
6555               6575 229 219 210 200 190  181 171                  162                 152 142 133
6575               6595 230 220 210 201 191  182 172                  163                 153 143 134
6595               6615 231 221 211 202 192  183 173                  163                 154 144 135
6615               6635 231 222 212 203 193  184 174                  164                 155 145 136
6635               6655 232 223 213 204 194  184 175                  165                 156 146 137
6655               6675 233 224 214 205 195  185 176                  166                 157 147 137
6675               6695 234 225 215 205 196  186 177                  167                 158 148 138
6695               6715 235 226 216 206 197  187 178                  168                 158 149 139
6715               6735 236 226 217 207 198  188 179                  169                 159 150 140
6735               6755 237 227 218 208 199  189 179                  170                 160 151 141
6755               6775 238 228 219 209 200  190 180                  171                 161 152 142
6775               6795 239 229 220 210 200  191 181                  172                 162 153 143
6795               6815 240 230 221 211 201  192 182                  173                 163 153 144
6815               6835 241 231 221 212 202  193 183                  174                 164 154 145
6835               6855 242 232 222 213 203  194 184                  174                 165 155 146
6855               6875 242 233 223 214 204  195 185                  175                 166 156 147
6875               6895 243 234 224 215 205  195 186                  176                 167 157 148
6895               6915 244 235 225 216 206  196 187                  177                 168 158 148
6915               6935 245 236 226 216 207  197 188                  178                 169 159 149
6935               6955 246 237 227 217 208  198 189                  179                 169 160 150
6955               6975 247 237 228 218 209  199 190                  180                 170 161 151
6975               6995 248 238 229 219 210  200 190                  181                 171 162 152
6995               7015 249 239 230 220 211  201 191                  182                 172 163 153
7015               7035 250 240 231 221 212  202 192                  183                 173 164 154
7035               7055 251 241 232 222 212  203 193                  184                 174 165 155
7055               7075 252 242 233 223 213  204 194                  185                 175 165 156
7075               7095 253 243 233 224 214  205 195                  186                 176 166 157
7095               7115 254 244 234 225 215  206 196                  186                 177 167 158
7115               7135 254 245 235 226 216  207 197                  187                 178 168 159
7135               7155 255 246 236 227 217  207 198                  188                 179 169 160
7155               7175 256 247 237 228 218  208 199                  189                 180 170 160
7175               7195 257 248 238 228 219  209 200                  190                 181 171 161
7195               7215 258 249 239 229 220  210 201                  191                 181 172 162
7215               7235 259 249 240 230 221  211 202                  192                 182 173 163
7235               7255 260 250 241 231 222  212 202                  193                 183 174 164
7255               7275 261 251 242 232 223  213 203                  194                 184 175 165
7275               7295 262 252 243 233 223  214 204                  195                 185 176 166
7295               7315 263 253 244 234 224  215 205                  196                 186 176 167
7315               7335 264 254 244 235 225  216 206                  197                 187 177 168
7335               7355 265 255 245 236 226  217 207                  197                 188 178 169
7355               7375 265 256 246 237 227  218 208                  198                 189 179 170
7375               7395 266 257 247 238 228  218 209                  199                 190 180 171
7395               7415 267 258 248 239 229  219 210                  200                 191 181 171
7415               7435 268 259 249 239 230  220 211                  201                 192 182 172
7435               7455 269 260 250 240 231  221 212                  202                 192 183 173
7455               7475 270 260 251 241 232  222 213                  203                 193 184 174
7475               7495 271 261 252 242 233  223 213                  204                 194 185 175
7495               7515 272 262 253 243 234  224 214                  205                 195 186 176
7515               7535 273 263 254 244 235  225 215                  206                 196 187 177
7535               7555 274 264 255 245 235  226 216                  207                 197 188 178
7555               7575 275 265 256 246 236  227 217                  208                 198 188 179

                                      Page 55

- 56 -

                            Head of Household - Monthly Payroll Period

If the wages are -                  And the number of withholding allowances claimed is - 
At    But less          0   1   2   3   4    5   6                    7                   8   9   10
least              than             The amount of income tax to be withheld is -
7575               7595 276 266 256 247 237  228 218                  209                 199 189 180
7595               7615 277 267 257 248 238  229 219                  209                 200 190 181
7615               7635 277 268 258 249 239  230 220                  210                 201 191 182
7635               7655 278 269 259 250 240  230 221                  211                 202 192 183
7655               7675 279 270 260 251 241  231 222                  212                 203 193 183
7675               7695 280 271 261 251 242  232 223                  213                 204 194 184
7695               7715 281 272 262 252 243  233 224                  214                 204 195 185
7715               7735 282 272 263 253 244  234 225                  215                 205 196 186
7735               7755 283 273 264 254 245  235 225                  216                 206 197 187
7755               7775 284 274 265 255 246  236 226                  217                 207 198 188
7775               7795 285 275 266 256 246  237 227                  218                 208 199 189
7795               7815 286 276 267 257 247  238 228                  219                 209 199 190
7815               7835 287 277 267 258 248  239 229                  220                 210 200 191
7835               7855 288 278 268 259 249  240 230                  220                 211 201 192
7855               7875 288 279 269 260 250  241 231                  221                 212 202 193
7875               7895 289 280 270 261 251  241 232                  222                 213 203 194
7895               7915 290 281 271 262 252  242 233                  223                 214 204 194
7915               7935 291 282 272 262 253  243 234                  224                 215 205 195
7935               7955 292 283 273 263 254  244 235                  225                 215 206 196
7955               7975 293 283 274 264 255  245 236                  226                 216 207 197
7975               7995 294 284 275 265 256  246 236                  227                 217 208 198
7995               8015 295 285 276 266 257  247 237                  228                 218 209 199
8015               8035 296 286 277 267 258  248 238                  229                 219 210 200
8035               8055 297 287 278 268 258  249 239                  230                 220 211 201
8055               8075 298 288 279 269 259  250 240                  231                 221 211 202
8075               8095 299 289 279 270 260  251 241                  232                 222 212 203
8095               8115 300 290 280 271 261  252 242                  232                 223 213 204
8115               8135 300 291 281 272 262  253 243                  233                 224 214 205
8135               8155 301 292 282 273 263  253 244                  234                 225 215 206
8155               8175 302 293 283 274 264  254 245                  235                 226 216 206
8175               8195 303 294 284 274 265  255 246                  236                 227 217 207
8195               8215 304 295 285 275 266  256 247                  237                 227 218 208
8215               8235 305 295 286 276 267  257 248                  238                 228 219 209
8235               8255 306 296 287 277 268  258 248                  239                 229 220 210
8255               8275 307 297 288 278 269  259 249                  240                 230 221 211
8275               8295 308 298 289 279 269  260 250                  241                 231 222 212
8295               8315 309 299 290 280 270  261 251                  242                 232 222 213
8315               8335 310 300 290 281 271  262 252                  243                 233 223 214
8335               8355 311 301 291 282 272  263 253                  243                 234 224 215
8355               8375 311 302 292 283 273  264 254                  244                 235 225 216
8375               8395 312 303 293 284 274  264 255                  245                 236 226 217
8395               8415 313 304 294 285 275  265 256                  246                 237 227 217
8415               8435 314 305 295 285 276  266 257                  247                 238 228 218
8435               8455 315 306 296 286 277  267 258                  248                 238 229 219
8455               8475 316 306 297 287 278  268 259                  249                 239 230 220
8475               8495 317 307 298 288 279  269 259                  250                 240 231 221
8495               8515 318 308 299 289 280  270 260                  251                 241 232 222
8515               8535 319 309 300 290 281  271 261                  252                 242 233 223
8535               8555 320 310 301 291 281  272 262                  253                 243 234 224
8555               8575 321 311 302 292 282  273 263                  254                 244 234 225
8575               8595 322 312 302 293 283  274 264                  255                 245 235 226
8595               8615 323 313 303 294 284  275 265                  255                 246 236 227
8615               8635 323 314 304 295 285  276 266                  256                 247 237 228
8635               8655 324 315 305 296 286  276 267                  257                 248 238 229
8655               8675 325 316 306 297 287  277 268                  258                 249 239 229
8675               8695 326 317 307 297 288  278 269                  259                 250 240 230
8695               8715 327 318 308 298 289  279 270                  260                 250 241 231
8715               8735 328 318 309 299 290  280 271                  261                 251 242 232
8735               8755 329 319 310 300 291  281 271                  262                 252 243 233
8755               8775 330 320 311 301 292  282 272                  263                 253 244 234

                        8775 and over use the percentage method beginning on page 17�

                                      Page 56

- 57 -

       Taxpayer Assistance and Forms 

       1-877-252-3052 (Toll Free)

Additional  information  about withholding  tax and tax forms may be obtained  from the 
Department’s  website  at www.ncdor.gov.    Taxpayers may also call the Department at 
1-877-252-3052 (toll free) to obtain the information and to request forms.  

Taxpayers may receive other important notices about law changes and related tax matters 
by  subscribing  to  the  Department’s  Tax  Updates  Email  List,  which  can  be  located  by 
choosing the “Sign up for E-Alerts” option on the Department’s Contact Us page.    

  You can file your return and pay your tax online at www.ncdor.gov/file-pay. 

Access the Department’s website, www.ncdor.gov, 24 hours a day, 7 days a week to:

 Download withholding forms, instructions, and other publications

 Find answers to frequently asked withholding tax questions

 Find the latest information regarding the Department of Revenue
 
 Sign up to receive information about State law changes and other related tax matters by 
 e-mail

                                 Page 57

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