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PDF document

- 1 -

WEST VIRGINIA

EMPLOYER’S WITHHOLDING

TAX TABLES

In an effort to withhold the correct amount of West Virginia State Income tax from employee’s wages,
the State Tax Department has adjusted the withholding table. The revised Income Tax Withholding Tables
should be used beginning January 1, 2007

At the same time, January 1, 2007, employers should provide each employee with a copy of the revised
West Virginia Withholding Exemption Certificate, Form WV/IT-104. A reproducible form is on page 2 of this
booklet. You should keep this completed certificate in your files.

The tables provided in this booklet are to be used for ALL employees unless the employee has requested
on the Withholding Exemption Certificate that tax be withheld at a lower rate. Use the charts on pages 19 and
20 to calculate the amount to be withheld for these employees. These charts are for single or head of household
employees earning wages from only one job or for married employees whose spouse does not work.

The withholding tables included in this publication are based on two-earner/two-job income. The tables
are computed at a higher rate to help in preventing under-withholding for married employees filing a joint
personal income tax return and for those employees earning wages from more than one job.

The amount of tax to be withheld is based on the employee’s withholding exemption certificate and the
rates set forth in this booklet. To determine the amount of tax to be withheld, the employer may use the wage
bracket tables beginning on page 4 or the percentage charts on pages 16 through 20. Add to this any additional
amount requested by the employee to be withheld. Amounts to be withheld must be rounded to the nearest
whole dollar.

Visit Our Web Site
http://www.tax.wv.gov

For Assistance
Toll-Free 1-800-982-8297
Or (304) 558-3333

Form WV/IT-100.1-A
January 1, 2007

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WEST VIRGINIA FORM WV/IT-104
EMPLOYEE’S WITHHOLDING EXEMPTION CERTIFICATE

This form has been revised and is effective beginning January 1, 2007

Complete this form and present it to your employer to avoid any delay in adjusting the amount of state income tax to be
withheld from your wages for the taxable year 2007.

If you do not complete this form, the amount of tax that is now being withheld from your pay may not be sufficient to cover
the total amount of tax due the state when filing your personal income tax return after the close of the year. Tax penalties may
be assessed on tax owed the state.

Individuals are permitted a maximum of one exemption for themselves, plus an additional exemption for their spouse and
any dependent other than their spouse that they expect to claim on their tax return.

If you are married and both you and your spouse work and you file a joint income tax return or you are working two
jobs, the revised withholding tables should result in a more accurate amount of tax being withheld.

If you are Single, Head of Household, or Married and your spouse does not work, and you are receiving wages from only
one job and you wish to have your tax withheld at a lower rate, you must check the box on line 5.

When requesting withholding from pension and annuity payments you must present this completed form to the payor.
Enter the amount you want withheld on line 6.

If you determine the amount of tax being withheld is insufficient, you may reduce the number of exemptions you are claiming
or request additional taxes be withheld from each payroll period. Enter the additional amount you want to have withheld on
line 6.

- - - - - - - - - - - - - - - - - - -- - - - - - - - - -cut here- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

WV/IT-104 WEST VIRGINIA EMPLOYEE’S WITHHOLDING EXEMPTION CERTIFICATE
Rev. 1/07

Print or Type Full Name Social Security Number

Home Address City or Town State Zip Code
1. If SINGLE, and you claim an exemption, enter “1”, if you do not, enter “0” ......................................
2. If MARRIED, one exemption each for husband and wife if not claimed on another certificate.
(a) If you claim both of these exemptions, enter “2”
(b) If you claim one of these exemptions, enter “1” ...................................................................
(c) If you claim neither of these exemptions, enter “0”
3. If you claim exemptions for one or more dependents, enter the number of such exemptions ...............
4. Add the number of exemptions which you have claimed above and enter the total...............................................................
5. If you are Single, Head of Household, or Married and your spouse does not work, and you are
receiving wages from only one job, and you wish to have your tax withheld at a lower rate, check here.........
6. Additional withholding per pay period under agreement with employer, enter amount here.................................... $_____________
Note that special withholding allowances provided on Federal Form W-4 may not be claimed on your West Virginia Form WV/IT-104
I CERTIFY, under penalties provided by law, that the number of exemptions claimed in this certificate is not in excess of those to which I am entitled.
Date Signature
NONRESIDENTS - SEE REVERSE SIDE 2

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WV/IT-104                                    WEST VIRGINIA CERTIFICATE OF NONRESIDENCE
Rev. 1/07

To be completed by employees who reside in Kentucky, Maryland, Ohio, Pennsylvania or Virginia.

If you are a resident of Kentucky, Maryland, Ohio, Pennsylvania or Virginia and your only source of income from West Virginia is wages or
salaries, you are exempt from West Virginia Personal Income Tax Withholding.  Upon receipt of this form, properly completed, your
employer is authorized to discontinue the withholding of West Virginia Income Tax from your wages or salaries earned in West Virginia.

Name_____________________________________________                    Social Security Number ______________________________

Address________________________________________________________________________________________________________

City________________________________________                State_____________________         ZipCode______________________

I hereby certify, under penalties provided by law, that I am not a resident of West Virginia, that I reside in the State of ________________
and live at the address shown on this certificate, and request is hereby made to my employer to NOT withhold West Virginia income tax from
wages paid to me.  If at any time hereafter I become a resident of West Virginia, or otherwise lose my status of being exempt from West
Virginia withholding taxes, I will properly notify my employer of such fact within ten (10) days from the date of change so that my employer
may then withhold West Virginia income tax from my wages.

I certify that the above statements are true, correct, and complete.

Date__________________________                                 Signature____________________________________________
                                                                                                                                            3

- 4 -

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 or
Least    Than                   The amount of income tax to be withheld is-                                                      more
4 0      4 4       1            0   0         0          0     0        0    0    0    0                                             0
4 4      4 8       1            0   0         0          0     0        0    0    0    0                                             0
4 8      5 2       2            0   0         0          0     0        0    0    0    0                                             0
5 2      5 6       2            0   0         0          0     0        0    0    0    0                                             0
5 6      6 0       2            1   0         0          0     0        0    0    0    0                                             0

6 0      6 4       2            1   0         0          0     0        0    0    0    0                                             0
6 4      6 8       2            1   0         0          0     0        0    0    0    0                                             0
6 8      7 2       2            1   0         0          0     0        0    0    0    0                                             0
7 2      7 6       2            1   0         0          0     0        0    0    0    0                                             0
7 6      8 0       2            1   0         0          0     0        0    0    0    0                                             0

8 0      8 4       2            1   0         0          0     0        0    0    0    0                                             0
8 4      8 8       3            1   0         0          0     0        0    0    0    0                                             0
8 8      9 2       3            2   0         0          0     0        0    0    0    0                                             0
9 2      9 6       3            2   1         0          0     0        0    0    0    0                                             0
9 6      1 0 0     3            2   1         0          0     0        0    0    0    0                                            0

1 0 0    1 0 4     3            2   1         0          0     0        0    0    0    0                                           0
1 0 4    1 0 8     3            2   1         0          0     0        0    0    0    0                                           0
1 0 8    1 1 2     3            2   1         0          0     0        0    0    0    0                                          0
1 1 2    1 1 6     3            2   1         0          0     0        0    0    0    0                                         0
1 1 6    1 2 0     4            2   1         0          0     0        0    0    0    0                                          0

1 2 0    1 2 4     4            3   1         0          0     0        0    0    0    0                                           0
1 2 4    1 2 8     4            3   1         0          0     0        0    0    0    0                                           0
1 2 8    1 3 2     4            3   2         0          0     0        0    0    0    0                                           0
1 3 2    1 3 6     4            3   2         1          0     0        0    0    0    0                                           0
1 3 6    1 4 0     4            3   2         1          0     0        0    0    0    0                                           0

1 4 0    1 4 4     5            3   2         1          0     0        0    0    0    0                                           0
1 4 4    1 4 8     5            3   2         1          0     0        0    0    0    0                                           0
1 4 8    1 5 2     5            3   2         1          0     0        0    0    0    0                                           0
1 5 2    1 5 6     5            3   2         1          0     0        0    0    0    0                                           0
1 5 6    1 6 0     5            4   2         1          0     0        0    0    0    0                                           0

1 6 0    1 6 4     5            4   3         1          0     0        0    0    0    0                                           0
1 6 4    1 6 8     5            4   3         2          0     0        0    0    0    0                                           0
1 6 8    1 7 2     6            4   3         2          0     0        0    0    0    0                                           0
1 7 2    1 7 6     6            4   3         2          1     0        0    0    0    0                                           0
1 7 6    1 8 0     6            4   3         2          1     0        0    0    0    0                                           0

1 8 0    1 8 4     6            5   3         2          1     0        0    0    0    0                                           0
1 8 4    1 8 8     6            5   3         2          1     0        0    0    0    0                                           0
1 8 8    1 9 2     6            5   3         2          1     0        0    0    0    0                                           0
1 9 2    1 9 6     7            5   4         2          1     0        0    0    0    0                                           0
1 9 6    2 0 0     7            5   4         2          1     0        0    0    0    0                                           0
                                    (continued on next page)

                                                                                                                                      4

- 5 -

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 or
Least    Than                   The amount of income tax to be withheld is-                                                    more
2 0 0    2 0 5     7            5   4         3          1     0        0   0   0   0                                             0
2 0 5    2 1 0     7            6   4         3          2     0        0   0   0   0                                             0
2 1 0    2 1 5     7            6   4         3          2     1        0   0   0   0                                             0
2 1 5    2 2 0     8            6   4         3          2     1        0   0   0   0                                             0
2 2 0    2 2 5     8            6   5         3          2     1        0   0   0   0                                             0

2 2 5    2 3 0     8            6   5         3          2     1        0   0   0   0                                             0
2 3 0    2 3 5     8            7   5         4          2     1        0   0   0   0                                             0
2 3 5    2 4 0     8            7   5         4          3     1        0   0   0   0                                             0
2 4 0    2 4 5     9            7   5         4          3     2        0   0   0   0                                             0
2 4 5    2 5 0     9            7   6         4          3     2        1   0   0   0                                             0

2 5 0    2 5 5     9            7   6         4          3     2        1   0   0   0                                             0
2 5 5    2 6 0     9            8   6         5          3     2        1   0   0   0                                             0
2 6 0    2 6 5     9            8   6         5          3     2        1   0   0   0                                             0
2 6 5    2 7 0     1 0          8   6         5          3     2        1   0   0   0                                             0
2 7 0    2 7 5     1 0          8   7         5          4     2        1   0   0   0                                             0

2 7 5    2 8 0     1 0          8   7         5          4     3        1   0   0   0                                             0
2 8 0    2 8 5     1 0          9   7         6          4     3        2   0   0   0                                             0
2 8 5    2 9 0     1 0          9   7         6          4     3        2   1   0   0                                             0
2 9 0    2 9 5     1 1          9   7         6          4     3        2   1   0   0                                            0
2 9 5    3 0 0     1 1          9   8         6          5     3        2   1   0   0                                            0

3 0 0    3 0 5     1 1          9   8         6          5     3        2   1   0   0                                            0
305      310       11           10  8         7          5     3        2   1   0   0                                              0
310      315       11           10  8         7          5     4        2   1   0   0                                              0
315      320       12           10  8         7          5     4        3   1   0   0                                              0
320      325       12           10  9         7          6     4        3   2   0   0                                              0

325      330       12           10  9         7          6     4        3   2   1   0                                              0
330      335       12           11  9         8          6     4        3   2   1   0                                              0
335      340       13           11  9         8          6     5        3   2   1   0                                              0
340      345       13           11  9         8          6     5        3   2   1   0                                              0
3 4 5    3 5 0     1 3          1 1 1 0       8          7     5        4   2   1   0                                          0

3 5 0    3 5 5     1 3          1 2 1 0       8          7     5        4   2   1   0                                           0
3 5 5    3 6 0     1 3          1 2 1 0       9          7     5        4   3   1   0                                           0
3 6 0    3 6 5     1 4          1 2 1 0       9          7     6        4   3   2   0                                           0
3 6 5    3 7 0     1 4          1 2 1 0       9          7     6        4   3   2   1                                           0
3 7 0    3 7 5     1 4          1 2 1 1       9          8     6        5   3   2   1                                          0

3 7 5    3 8 0     1 4          1 3 1 1       9          8     6        5   3   2   1                                          0
380      385       15           13  11        10         8     6        5   3   2   1                                              0
385      390       15           13  11        10         8     7        5   4   2   1                                              0
390      395       15           13  12        10         8     7        5   4   3   1                                              0
395      400       15           14  12        10         9     7        6   4   3   2                                              0
                                    (continued on next page)

                                                                                                                                    5

- 6 -

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 or
Least    Than                   The amount of income tax to be withheld is-                                                    more
400      410       16           14   12       10         9     7        6    4    3    2                                       1
410      420       16           14   13       11         9     8        6    5    3    2                                       1
420      430       17           15   13       11         10    8        7    5    4    2                                       1
430      440       17           15   14       12         10    9        7    5    4    3                                       2
440      450       17           16   14       12         11    9        7    6    4    3                                       2

450      460       18           16   14       13         11    9        8    6    5    3                                       2
460      470       18           17   15       13         11    10       8    7    5    4                                       2
470      480       19           17   15       14         12    10       9    7    6    4                                       3
480      490       20           17   16       14         12    11       9    7    6    4                                       3
490      500       20           18   16       14         13    11       9    8    6    5                                       3

500      510       21           18   17       15         13    11       10   8    7    5                                       4
510      520       21           19   17       15         14    12       10   9    7    6                                       4
520      530       22           20   18       16         14    12       11   9    8    6                                       4
530      540       23           20   18       16         15    13       11   9    8    6                                       5
540      550       23           21   19       17         15    13       12   10   8    7                                       5

550      560       24           21   19       17         15    14       12   10   9    7                                       6
560      570       24           22   20       18         16    14       12   11   9    8                                       6
570      580       25           23   20       18         16    15       13   11   10   8                                       6
580      590       26           23   21       19         17    15       13   12   10   8                                       7
590      600       26           24   22       19         17    16       14   12   10   9                                       7

600      610       27           24   22       20         18    16       14   13   11   9                                       8
610      620       27           25   23       20         18    16       15   13   11   10                                      8
620      630       28           26   23       21         19    17       15   13   12   10                                      8
630      640       29           26   24       22         19    17       16   14   12   10                                      9
640      650       29           27   25       22         20    18       16   14   13   11                                      9

650      660       30           27   25       23         21    18       16   15   13   11                                      10
660      670       30           28   26       23         21    19       17   15   13   12                                      10
670      680       31           29   26       24         22    19       17   16   14   12                                      10
680      690       32           29   27       25         22    20       18   16   14   13                                      11
690      700       32           30   28       25         23    21       18   17   15   13                                      11

700      800       36           33   31       29         26    24       22   19   17   16                                      14
800      900       42           40   37       35         32    30       28   25   23   21                                      18
900      1000      49           46   44       41         39    36       34   31   29   27                                      24
1000     1100      55           53   50       48         45    43       40   38   35   33                                      30
1100     1200      62           59   57       54         52    49       47   44   42   39                                      37

1200     1300      68           66   63       61         58    56       53   51   48   46                                      43
1300     1400      75           72   70       67         65    62       60   57   55   52                                      50
1400     1500      81           79   76       74         71    69       66   64   61   59                                      56
$1500 and over See Tables for Percentage Method of Withholding

                                                                                                                                   6

- 7 -

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 or
Least    Than                   The amount of income tax to be withheld is-                                                    more
8 0      8 5       2            0   0         0          0     0        0    0    0    0                                            0
8 5      9 0       3            0   0         0          0     0        0    0    0    0                                            0
9 0      9 5       3            0   0         0          0     0        0    0    0    0                                            0
9 5      1 0 0     3            1   0         0          0     0        0    0    0    0                                           0
1 0 0    1 0 5     3            1   0         0          0     0        0    0    0    0                                          0

1 0 5    1 1 0     3            1   0         0          0     0        0    0    0    0                                       0
1 1 0    1 1 5     3            1   0         0          0     0        0    0    0    0                                        0
1 1 5    1 2 0     4            1   0         0          0     0        0    0    0    0                                         0
1 2 0    1 2 5     4            1   0         0          0     0        0    0    0    0                                          0
1 2 5    1 3 0     4            2   0         0          0     0        0    0    0    0                                          0

1 3 0    1 3 5     4            2   0         0          0     0        0    0    0    0                                          0
1 3 5    1 4 0     4            2   0         0          0     0        0    0    0    0                                          0
1 4 0    1 4 5     4            2   0         0          0     0        0    0    0    0                                          0
1 4 5    1 5 0     4            2   0         0          0     0        0    0    0    0                                          0
1 5 0    1 5 5     5            2   0         0          0     0        0    0    0    0                                          0

1 5 5    1 6 0     5            2   0         0          0     0        0    0    0    0                                          0
1 6 0    1 6 5     5            3   0         0          0     0        0    0    0    0                                          0
1 6 5    1 7 0     5            3   0         0          0     0        0    0    0    0                                          0
1 7 0    1 7 5     5            3   1         0          0     0        0    0    0    0                                          0
1 7 5    1 8 0     5            3   1         0          0     0        0    0    0    0                                          0

1 8 0    1 8 5     5            3   1         0          0     0        0    0    0    0                                          0
1 8 5    1 9 0     6            3   1         0          0     0        0    0    0    0                                          0
1 9 0    1 9 5     6            3   1         0          0     0        0    0    0    0                                          0
1 9 5    2 0 0     6            4   1         0          0     0        0    0    0    0                                          0
2 0 0    2 0 5     6            4   1         0          0     0        0    0    0    0                                          0

2 0 5    2 1 0     6            4   2         0          0     0        0    0    0    0                                          0
2 1 0    2 1 5     6            4   2         0          0     0        0    0    0    0                                          0
2 1 5    2 2 0     7            4   2         0          0     0        0    0    0    0                                          0
2 2 0    2 2 5     7            4   2         0          0     0        0    0    0    0                                          0
2 2 5    2 3 0     7            5   2         0          0     0        0    0    0    0                                          0

2 3 0    2 3 5     7            5   2         0          0     0        0    0    0    0                                          0
2 3 5    2 4 0     7            5   3         0          0     0        0    0    0    0                                          0
2 4 0    2 4 5     7            5   3         0          0     0        0    0    0    0                                          0
2 4 5    2 5 0     8            5   3         1          0     0        0    0    0    0                                          0
2 5 0    2 5 5     8            5   3         1          0     0        0    0    0    0                                          0

2 5 5    2 6 0     8            5   3         1          0     0        0    0    0    0                                          0
2 6 0    2 6 5     8            6   3         1          0     0        0    0    0    0                                          0
2 6 5    2 7 0     8            6   3         1          0     0        0    0    0    0                                          0
2 7 0    2 7 5     9            6   4         1          0     0        0    0    0    0                                          0
2 7 5    2 8 0     9            6   4         1          0     0        0    0    0    0                                          0
                                    (continued on next page)

                                                                                                                                     7

- 8 -

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         1 0  o r
Least    Than                   The amount of income tax to be withheld is-                                                     more
2 8 0    2 9 0     9            6   4         2          0     0        0    0  0    0                                            0
2 9 0    3 0 0     9            7   4         2          0     0        0    0  0    0                                            0
3 0 0    3 1 0     1 0          7   5         2          0     0        0    0  0    0                                           0
3 1 0    3 2 0     1 0          7   5         3          0     0        0    0  0    0                                           0
3 2 0    3 3 0     1 1          8   5         3          1     0        0    0  0    0                                          0

3 3 0    3 4 0     1 1          8   5         3          1     0        0    0  0    0                                          0
3 4 0    3 5 0     1 1          8   6         3          1     0        0    0  0    0                                          0
3 5 0    3 6 0     1 2          9   6         4          1     0        0    0  0    0                                           0
3 6 0    3 7 0     1 2          9   6         4          2     0        0    0  0    0                                           0
3 7 0    3 8 0     1 3          1 0 7         4          2     0        0    0  0    0                                           0

3 8 0    3 9 0     1 3          1 0 7         5          2     0        0    0  0    0                                           0
3 9 0    4 0 0     1 3          1 0 7         5          3     0        0    0  0    0                                           0
4 0 0    4 1 0     1 4          1 1 8         5          3     1        0    0  0    0                                          0
4 1 0    4 2 0     1 4          1 1 8         6          3     1        0    0  0    0                                          0
4 2 0    4 3 0     1 5          1 2 9         6          4     1        0    0  0    0                                           0

4 3 0    4 4 0     1 5          1 2 9         6          4     2        0    0  0    0                                           0
4 4 0    4 5 0     1 5          1 2 9         6          4     2        0    0  0    0                                           0
450      460       16           13  10        7          4     2        0    0  0    0                                             0
460      470       16           13  10        7          5     2        0    0  0    0                                             0
470      480       17           14  11        7          5     3        0    0  0    0                                             0

480      490       17           14  11        8          5     3        1    0  0    0                                             0
490      500       17           14  11        8          6     3        1    0  0    0                                             0
500      520       18           15  12        9          6     4        1    0  0    0                                             0
520      540       19           16  13        10         7     4        2    0  0    0                                             0
540      560       20           17  14        10         7     5        3    0  0    0                                             0

560      580       20           17  14        11         8     6        3    1  0    0                                             0
580      600       21           18  15        12         9     6        4    2  0    0                                             0
600      620       22           19  16        13         10    7        4    2  0    0                                             0
620      640       23           20  17        14         11    8        5    3  0    0                                             0
640      660       24           21  18        14         11    8        6    3  1    0                                             0

660      680       25           21  18        15         12    9        6    4  2    0                                             0
680      700       26           22  19        16         13    10       7    5  2    0                                             0
700      720       27           23  20        17         14    11       8    5  3    1                                             0
720      740       28           24  21        18         15    12       8    6  3    1                                             0
740      760       29           25  22        18         15    12       9    6  4    2                                             0

760      780       29           26  23        19         16    13       10   7  5    2                                             0
780      800       30           27  23        20         17    14       11   8  5    3                                             1
800      820       31           28  24        21         18    15       12   9  6    4                                             1
820      840       32           29  25        22         19    16       12   9  6    4                                             2
840      860       33           30  26        23         19    16       13   10 7    5                                          2
                                    (continued on next page)

                                                                                                                                    8

- 9 -

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 or
Least    Than                   The amount of income tax to be withheld is-                                                    more
860      880       34           30   27       24         20    17       14   11   8    5                                       3
880      900       35           31   28       24         21    18       15   12   9    6                                       4
900      920       36           32   29       25         22    19       16   13   9    7                                       4
920      940       37           33   30       26         23    20       16   13   10   7                                       5
940      960       38           34   31       27         24    20       17   14   11   8                                       5

960      980       39           35   32       28         25    21       18   15   12   9                                       6
980      1000      40           36   32       29         26    22       19   16   13   10                                      7
1000     1020      42           37   33       30         26    23       20   17   13   10                                      7
1020     1040      43           38   34       31         27    24       20   17   14   11                                      8
1040     1060      44           39   35       32         28    25       21   18   15   12                                      9

1060     1080      45           41   36       33         29    26       22   19   16   13                                      10
1080     1100      46           42   37       33         30    27       23   20   17   14                                      11
1100     1120      48           43   38       34         31    27       24   21   17   14                                      11
1120     1140      49           44   40       35         32    28       25   21   18   15                                      12
1140     1160      50           45   41       36         33    29       26   22   19   16                                      13

1160     1180      51           47   42       37         34    30       27   23   20   17                                      14
1180     1200      52           48   43       39         35    31       28   24   21   18                                      15
1200     1220      54           49   44       40         35    32       28   25   22   18                                      15
1220     1240      55           50   46       41         36    33       29   26   22   19                                      16
1240     1260      56           51   47       42         38    34       30   27   23   20                                      17

1260     1280      57           53   48       43         39    35       31   28   24   21                                      18
1280     1300      58           54   49       45         40    36       32   29   25   22                                      19
1300     1320      60           55   50       46         41    36       33   30   26   23                                      19
1320     1420      63           59   54       49         45    40       36   32   29   25                                      22
1420     1520      70           65   60       55         51    46       41   37   33   30                                      26

1520     1620      76           71   66       61         57    52       47   43   38   34                                      31
1620     1720      83           78   73       68         63    58       53   49   44   40                                      35
1720     1820      89           84   79       74         69    64       59   55   50   46                                      41
1820     1920      96           91   86       81         76    71       66   61   56   52                                      47
1920     2020      102          97   92       87         82    77       72   67   62   58                                      53

2020     2120      109          104  99       94         89    84       79   74   69   64                                      59
2120     2220      115          110  105      100        95    90       85   80   75   70                                      65
2220     2320      122          117  112      107        102   97       92   87   82   77                                      72
2320     2420      128          123  118      113        108   103      98   93   88   83                                      78
2420     2520      135          130  125      120        115   110      105  100  95   90                                      85

2520     2620      141          136  131      126        121   116      111  106  101  96                                      91
2620     2720      148          143  138      133        128   123      118  113  108  103                                     98
2720     2820      154          149  144      139        134   129      124  119  114  109           104
2820     2920      161          156  151      146        141   136      131  126  121  116         111
2920     3020      167          162  157      152        147   142      137  132  127  122         117
$3020 and over See Tables for Percentage Method of Withholding

                                                                                                                                   9

- 10 -

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 or
Least    Than                   The amount of income tax to be withheld is-                                                     more
8 5      9 0       3            0   0         0          0     0        0    0    0    0                                            0
9 0      9 5       3            0   0         0          0     0        0    0    0    0                                            0
9 5      1 0 0     3            0   0         0          0     0        0    0    0    0                                           0
1 0 0    1 0 5     3            1   0         0          0     0        0    0    0    0                                          0
1 0 5    1 1 0     3            1   0         0          0     0        0    0    0    0                                         0

1 1 0    1 1 5     3            1   0         0          0     0        0    0    0    0                                        0
1 1 5    1 2 0     4            1   0         0          0     0        0    0    0    0                                         0
1 2 0    1 2 5     4            1   0         0          0     0        0    0    0    0                                          0
1 2 5    1 3 0     4            1   0         0          0     0        0    0    0    0                                          0
1 3 0    1 3 5     4            1   0         0          0     0        0    0    0    0                                          0

1 3 5    1 4 0     4            2   0         0          0     0        0    0    0    0                                          0
1 4 0    1 4 5     4            2   0         0          0     0        0    0    0    0                                          0
1 4 5    1 5 0     4            2   0         0          0     0        0    0    0    0                                          0
1 5 0    1 5 5     5            2   0         0          0     0        0    0    0    0                                          0
1 5 5    1 6 0     5            2   0         0          0     0        0    0    0    0                                          0

1 6 0    1 6 5     5            2   0         0          0     0        0    0    0    0                                          0
1 6 5    1 7 0     5            3   0         0          0     0        0    0    0    0                                          0
1 7 0    1 7 5     5            3   0         0          0     0        0    0    0    0                                          0
1 7 5    1 8 0     5            3   0         0          0     0        0    0    0    0                                          0
1 8 0    1 8 5     5            3   0         0          0     0        0    0    0    0                                          0

1 8 5    1 9 0     6            3   1         0          0     0        0    0    0    0                                          0
1 9 0    1 9 5     6            3   1         0          0     0        0    0    0    0                                          0
1 9 5    2 0 0     6            3   1         0          0     0        0    0    0    0                                          0
2 0 0    2 0 5     6            4   1         0          0     0        0    0    0    0                                          0
2 0 5    2 1 0     6            4   1         0          0     0        0    0    0    0                                          0

2 1 0    2 1 5     6            4   1         0          0     0        0    0    0    0                                          0
2 1 5    2 2 0     7            4   2         0          0     0        0    0    0    0                                          0
2 2 0    2 2 5     7            4   2         0          0     0        0    0    0    0                                          0
2 2 5    2 3 0     7            4   2         0          0     0        0    0    0    0                                          0
2 3 0    2 3 5     7            4   2         0          0     0        0    0    0    0                                          0

2 3 5    2 4 0     7            5   2         0          0     0        0    0    0    0                                          0
2 4 0    2 4 5     7            5   2         0          0     0        0    0    0    0                                          0
2 4 5    2 5 0     7            5   2         0          0     0        0    0    0    0                                          0
2 5 0    2 5 5     8            5   3         0          0     0        0    0    0    0                                          0
2 5 5    2 6 0     8            5   3         0          0     0        0    0    0    0                                          0

2 6 0    2 6 5     8            5   3         0          0     0        0    0    0    0                                          0
2 6 5    2 7 0     8            6   3         1          0     0        0    0    0    0                                          0
2 7 0    2 7 5     8            6   3         1          0     0        0    0    0    0                                          0
2 7 5    2 8 0     9            6   3         1          0     0        0    0    0    0                                          0
2 8 0    2 9 0     9            6   4         1          0     0        0    0    0    0                                          0
                                    (continued on next page)

                                                                                                                                     10

- 11 -

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 or
Least    Than                   The amount of income tax to be withheld is-                                                     more
290        300          9       6          4         1           0             0   0      0      0        0          0
3 0 0    3 1 0     1 0          7   4         2          0     0                 0    0     0      0                             0
3 1 0    3 2 0     1 0          7   4         2          0     0                 0    0     0      0                             0
3 2 0    3 3 0     1 1          7   5         2          0     0                 0    0     0      0                            0
3 3 0    3 4 0     1 1          8   5         3          0     0                 0    0     0      0                            0

3 4 0    3 5 0     1 1          8   5         3          0     0                 0    0     0      0                            0
3 5 0    3 6 0     1 2          8   6         3          1     0                 0    0     0      0                             0
3 6 0    3 7 0     1 2          9   6         3          1     0                 0    0     0      0                             0
3 7 0    3 8 0     1 3          9   6         4          1     0                 0    0     0      0                             0
3 8 0    3 9 0     1 3          1 0 7         4          2     0                 0    0     0      0                             0

3 9 0    4 0 0     1 3          1 0 7         4          2     0                 0    0     0      0                             0
4 0 0    4 1 0     1 4          1 0 7         5          2     0                 0    0     0      0                             0
4 1 0    4 2 0     1 4          1 1 7         5          2     0                 0    0     0      0                            0
4 2 0    4 3 0     1 5          1 1 8         5          3     0                 0    0     0      0                            0
4 3 0    4 4 0     1 5          1 2 8         6          3     1                 0    0     0      0                             0

4 4 0    4 5 0     1 5          1 2 9         6          3     1                 0    0     0      0                             0
4 5 0    4 6 0     1 6          1 2 9         6          4     1                 0    0     0      0                             0
4 6 0    4 7 0     1 6          1 3 9         6          4     1                 0    0     0      0                             0
470      480       17           13  10        7          4     2                 0    0     0      0                              0
480      490       17           14  10        7          5     2                 0    0     0      0                              0

490      500       17           14  11        7          5     2                 0    0     0      0                              0
500      510       18           14  11        8          5     3                 0    0     0      0                              0
510      520       18           15  11        8          5     3                 0    0     0      0                              0
520      530       19           15  12        9          6     3                 1    0     0      0                              0
530      540       19           16  12        9          6     4                 1    0     0      0                              0

540      550       19           16  13        9          6     4                 1    0     0      0                              0
550      560       20           16  13        10         7     4                 2    0     0      0                              0
560      570       20           17  13        10         7     4                 2    0     0      0                              0
570      580       21           17  14        11         7     5                 2    0     0      0                              0
580      590       21           18  14        11         8     5                 3    0     0      0                              0

590      600       21           18  15        11         8     5                 3    0     0      0                              0
600      620       22           19  15        12         9     6                 3    1     0      0                              0
620      640       23           19  16        13         9     6                 4    1     0      0                              0
640      660       24           20  17        14         10    7                 5    2     0      0                              0
660      680       25           21  18        14         11    8                 5    3     0      0                              0

680      700       25           22  18        15         12    8                 6    3     1      0                              0
700      720       26           23  19        16         13    9                 6    4     1      0                              0
720      740       27           23  20        17         13    10                7    4     2      0                              0
740      760       28           24  21        18         14    11                8    5     3      0                              0
760      780       29           25  22        18         15    12                8    6     3      1                              0
                                    (continued on next page)

                                                                                                                                    11

- 12 -

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 or
Least    Than                   The amount of income tax to be withheld is-                                                     more
780      800       30           26  22        19         16    12       9    6    4    1                                        0
800      820       31           27  23        20         17    13       10   7    4    2                                        0
820      840       32           28  24        21         17    14       11   7    5    2                                        0
840      860       33           29  25        22         18    15       12   8    6    3                                        1
860      880       34           30  26        22         19    16       12   9    6    4                                        1

880      900       34           31  27        23         20    16       13   10   7    4                                        2
900      920       35           32  28        24         21    17       14   11   7    5                                        2
920      940       36           32  29        25         21    18       15   11   8    5                                        3
940      960       37           33  30        26         22    19       16   12   9    6                                        4
960      980       38           34  31        27         23    20       16   13   10   7                                        4

980      1000      39           35  31        28         24    20       17   14   10   7                                        5
1000     1020      40           36  32        29         25    21       18   15   11   8                                        5
1020     1040      41           37  33        29         26    22       19   15   12   9                                        6
1040     1060      42           38  34        30         27    23       20   16   13   10                                       7
1060     1080      44           39  35        31         28    24       20   17   14   10                                       7

1080     1100      45           40  36        32         28    25       21   18   14   11                                       8
1100     1120      46           41  37        33         29    26       22   19   15   12                                       9
1120     1140      47           42  38        34         30    26       23   19   16   13                                       9
1140     1160      48           43  39        35         31    27       24   20   17   14                                       10
1160     1180      50           45  40        36         32    28       25   21   18   14                                       11

1180     1200      51           46  41        37         33    29       25   22   18   15                                       12
1200     1220      52           47  42        38         34    30       26   23   19   16                                       13
1220     1240      53           48  43        38         35    31       27   23   20   17                                       13
1240     1260      54           49  44        39         36    32       28   24   21   18                                       14
1260     1280      56           51  46        41         37    33       29   25   22   18                                       15

1280     1300      57           52  47        42         37    34       30   26   22   19                                       16
1300     1320      58           53  48        43         38    35       31   27   23   20                                       17
1320     1340      59           54  49        44         39    35       32   28   24   21                                       17
1340     1360      60           55  50        45         40    36       33   29   25   22                                       18
1360     1380      62           57  52        47         42    37       34   30   26   22                                       19

1380     1480      65           60  55        50         45    40       36   32   29   25                                       21
1480     1580      71           66  61        56         51    46       41   37   33   29                                       26
1580     1680      78           72  67        62         57    52       47   42   38   34                                       30
1680     1780      84           79  73        68         63    58       53   48   43   38                                       35
1780     1880      91           85  80        75         69    64       59   54   49   44                                       39

1880     1980      97           92  86        81         76    70       65   60   55   50                                       45
1980     2080      104          98  93        88         82    77       71   66   61   56                                       51
2080     2180      110          105 99        94         89    83       78   72   67   62                                       57
2180     2280      117          111 106       101        95    90       84   79   73   68                                       63
2280     2380      123          118 112       107        102   96       91   85   80   75                                       69

2380     2480      130          124 119       114        108   103      97   92   86   81                                       76
2480     2580      136          131 125       120        115   109      104  98   93   88                                       82
2580     2680      143          137 132       127        121   116      110  105  99   94                                       89
$2680 and over See Tables for Percentage Method of Withholding

                                                                                                                                    12

- 13 -

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 or
Least    Than                   The amount of income tax to be withheld is-                                                     more
1 7 0    1 8 0     5            0   0         0          0     0        0    0    0    0                                            0
1 8 0    1 9 0     6            1   0         0          0     0        0    0    0    0                                            0
1 9 0    2 0 0     6            1   0         0          0     0        0    0    0    0                                            0
2 0 0    2 1 0     6            1   0         0          0     0        0    0    0    0                                            0
2 1 0    2 2 0     6            1   0         0          0     0        0    0    0    0                                            0

2 2 0    2 3 0     7            2   0         0          0     0        0    0    0    0                                            0
2 3 0    2 4 0     7            2   0         0          0     0        0    0    0    0                                            0
2 4 0    2 5 0     7            2   0         0          0     0        0    0    0    0                                            0
2 5 0    2 6 0     8            3   0         0          0     0        0    0    0    0                                            0
2 6 0    2 7 0     8            3   0         0          0     0        0    0    0    0                                            0

2 7 0    2 8 0     8            3   0         0          0     0        0    0    0    0                                            0
2 8 0    2 9 0     9            4   0         0          0     0        0    0    0    0                                            0
2 9 0    3 0 0     9            4   0         0          0     0        0    0    0    0                                            0
3 0 0    3 2 0     9            4   0         0          0     0        0    0    0    0                                            0
3 2 0    3 4 0     1 0          5   0         0          0     0        0    0    0    0                                           0

3 4 0    3 6 0     1 1          6   1         0          0     0        0    0    0    0                                          0
3 6 0    3 8 0     1 1          6   1         0          0     0        0    0    0    0                                          0
3 8 0    4 0 0     1 2          7   2         0          0     0        0    0    0    0                                           0
4 0 0    4 2 0     1 2          7   2         0          0     0        0    0    0    0                                           0
4 2 0    4 4 0     1 3          8   3         0          0     0        0    0    0    0                                           0

4 4 0    4 6 0     1 4          9   4         0          0     0        0    0    0    0                                           0
4 6 0    4 8 0     1 4          9   4         0          0     0        0    0    0    0                                           0
4 8 0    5 0 0     1 5          1 0 5         0          0     0        0    0    0    0                                          0
5 0 0    5 2 0     1 5          1 0 5         0          0     0        0    0    0    0                                          0
5 2 0    5 4 0     1 6          1 1 6         1          0     0        0    0    0    0                                         0

5 4 0    5 6 0     1 7          1 2 7         2          0     0        0    0    0    0                                          0
5 6 0    5 8 0     1 8          1 2 7         2          0     0        0    0    0    0                                          0
5 8 0    6 0 0     1 9          1 3 8         3          0     0        0    0    0    0                                          0
6 0 0    6 2 0     1 9          1 3 8         3          0     0        0    0    0    0                                          0
6 2 0    6 4 0     2 0          1 4 9         4          0     0        0    0    0    0                                          0

6 4 0    6 6 0     2 1          1 5 1 0       5          0     0        0    0    0    0                                         0
6 6 0    6 8 0     2 2          1 5 1 0       5          0     0        0    0    0    0                                         0
6 8 0    7 0 0     2 3          1 6 1 1       6          1     0        0    0    0    0                                        0
7 0 0    7 2 0     2 3          1 7 1 1       6          1     0        0    0    0    0                                        0
7 2 0    7 4 0     2 4          1 8 1 2       7          2     0        0    0    0    0                                         0

7 4 0    7 6 0     2 5          1 8 1 3       8          3     0        0    0    0    0                                         0
7 6 0    7 8 0     2 6          1 9 1 3       8          3     0        0    0    0    0                                         0
7 8 0    8 0 0     2 7          2 0 1 4       9          4     0        0    0    0    0                                         0
8 0 0    8 2 0     2 7          2 1 1 4       9          4     0        0    0    0    0                                         0
820      840       28           22  15        10         5     0        0    0    0    0                                             0
                                    (continued on next page)

                                                                                                                                      13

- 14 -

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 or
Least    Than                   The amount of income tax to be withheld is-                                                     more
840      860       29           22  16        11         6     1        0    0    0    0                                        0
860      880       30           23  16        11         6     1        0    0    0    0                                        0
880      900       31           24  17        12         7     2        0    0    0    0                                        0
900      920       31           25  18        12         7     2        0    0    0    0                                        0
920      940       32           26  19        13         8     3        0    0    0    0                                        0

940      960       33           26  20        14         9     4        0    0    0    0                                        0
960      980       34           27  20        14         9     4        0    0    0    0                                        0
980      1000      35           28  21        15         10    5        0    0    0    0                                        0
1000     1020      35           29  22        15         10    5        0    0    0    0                                        0
1020     1040      36           30  23        16         11    6        1    0    0    0                                        0

1040     1060      37           30  24        17         12    7        2    0    0    0                                        0
1060     1080      38           31  24        18         12    7        2    0    0    0                                        0
1080     1100      39           32  25        19         13    8        3    0    0    0                                        0
1100     1140      40           33  26        20         14    9        4    0    0    0                                        0
1140     1180      41           35  28        21         15    10       5    0    0    0                                        0

1180     1220      43           36  30        23         16    11       6    1    0    0                                        0
1220     1260      45           38  31        25         18    12       7    2    0    0                                        0
1260     1300      46           40  33        26         20    13       8    3    0    0                                        0
1300     1340      48           41  34        28         21    15       10   5    0    0                                        0
1340     1380      50           43  36        29         23    16       11   6    1    0                                        0

1380     1420      52           44  38        31         24    18       12   7    2    0                                        0
1420     1460      54           46  39        33         26    19       13   8    3    0                                        0
1460     1500      55           48  41        34         28    21       14   9    4    0                                        0
1500     1540      57           50  42        36         29    22       16   11   6    1                                        0
1540     1580      59           51  44        37         31    24       17   12   7    2                                        0

1580     1620      61           53  46        39         32    26       19   13   8    3                                        0
1620     1660      63           55  48        41         34    27       21   14   9    4                                        0
1660     1700      64           57  49        42         36    29       22   16   10   5                                        0
1700     1740      66           59  51        44         37    30       24   17   12   7                                        2
1740     1780      68           60  53        45         39    32       25   19   13   8                                        3

1780     1820      70           62  55        47         40    34       27   20   14   9                                        4
1820     1860      72           64  57        49         42    35       29   22   15   10                                       5
1860     1900      73           66  58        51         44    37       30   24   17   11                                       6
1900     1940      75           68  60        53         45    38       32   25   18   13                                       8
1940     1980      77           69  62        54         47    40       33   27   20   14                                       9

1980     2020      79           71  64        56         49    42       35   28   22   15                                       10
2020     2060      81           73  66        58         51    43       37   30   23   17                                       11
2060     2100      84           75  67        60         52    45       38   32   25   18                                       12
2100     2140      86           77  69        62         54    47       40   33   26   20                                       14
2140     2180      88           78  71        63         56    48       41   35   28   21                                       15
                                    (continued on next page)

                                                                                                                                    14

- 15 -

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 or
Least    Than                   The amount of income tax to be withheld is-                                                      more
2180     2220      91           81   73       65         58    50       43   36   30     23                                      16
2220     2260      93           83   75       67         60    52       45   38   31     25                                      18
2260     2300      96           86   76       69         61    54       46   40   33     26                                      20
2300     2340      98           88   78       71         63    56       48   41   34     28                                      21
2340     2380      100          90   80       72         65    57       50   43   36     29                                      23

2380     2420      103          93   83       74         67    59       52   44   38     31                                      24
2420     2460      105          95   85       76         69    61       54   46   39     33                                      26
2460     2500      108          98   88       78         70    63       55   48   41     34                                      28
2500     2540      110          100  90       80         72    65       57   50   42     36                                      29
2540     2580      112          102  92       82         74    66       59   51   44     37                                      31

2580     2620      115          105  95       85         76    68       61   53   46     39                                      32
2620     2660      117          107  97       87         78    70       63   55   48     41                                      34
2660     2700      120          110  100      90         80    72       64   57   49     42                                      36
2700     2740      122          112  102      92         82    74       66   59   51     44                                      37
2740     2780      124          114  104      94         84    75       68   60   53     45                                      39

2780     2820      127          117  107      97         87    77       70   62   55     47                                      40
2820     2860      129          119  109      99         89    79       72   64   57     49                                      42
2860     2900      132          122  112      102        92    82       73   66   58     51                                      44
2900     2940      134          124  114      104        94    84       75   68   60     53                                      45
2940     2980      136          126  116      106        96    86       77   69   62     54                                      47

2980     3080      141          131  121      111        101   91       81   73   65     58                                      50
3080     3180      147          137  127      117        107   97       87   77   70     62                                      55
3180     3280      154          143  133      123        113   103      93   83   74     67                                      59
3280     3380      160          149  139      129        119   109      99   89   79     71                                      64
3380     3480      167          156  145      135        125   115      105  95   85     76                                      68

3480     3580      173          162  152      141        131   121      111  101  91     81                                      73
3580     3680      180          169  158      147        137   127      117  107  97     87                                      77
3680     3780      186          175  165      154        143   133      123  113  103    93                                      83
3780     3880      193          182  171      160        149   139      129  119  109    99                                      89
3880     3980      199          188  178      167        156   145      135  125  115    105                                     95

3980     4080      206          195  184      173        162   152      141  131  121    111                                     101
4080     4180      212          201  191      180        169   158      147  137  127    117                                     107
4180     4280      219          208  197      186        175   165      154  143  133    123                                     113
4280     4380      225          214  204      193        182   171      160  149  139    129                                     119
4380     4480      232          221  210      199        188   178      167  156  145    135                                     125

4480     4580      238          227  217      206        195   184      173  162  152    141                                     131
4580     4680      245          234  223      212        201   191      180  169  158    147                                     137
4680     4780      251          240  230      219        208   197      186  175  165    154                                     143
4780     4880      258          247  236      225        214   204      193  182  171    160                                     149
4880     4980      264          253  243      232        221   210      199  188  178    167                                     156

4980     5080      271          260  249      238        227   217      206  195  184    173                                     162
5080     5180      277          266  256      245        234   223      212  201  191    180                                     169
5180     5280      284          273  262      251        240   230      219  208  197    186                                     175
$5280 and over See Tables for Percentage Method of Withholding

                                                                                                                                     15

- 16 -

USING THE PERCENTAGE METHOD TO FIGURE THE WITHHOLDING

The amount of tax to be withheld by the employer may be determined by the percentage method as follows:

(1) Subtract the personal exemptions credit as set forth in the table below. (The maximum personal exemp-
tion credit is $2,000.00 per year for each exemption.)

(2) Determine the amount of tax to be withheld from the appropriate percentage tables on the following pages.

PERSONAL EXEMPTION TABLE

WEEKLY............................................... $ 38.46
BIWEEKLY ........................................... $ 76.92
SEMIMONTHLY.................................... $ 83.33
MONTHLY ............................................ $ 166.67
ANNUAL................................................ $ 2,000.00
DAILY.................................................... $ 7.66

(Note: Maximum allowable exemption credit is $2,000.00 annually per exemption.)

EXAMPLE: Employee Smith, who is married and his spouse works, earns $1,250.00 semimonthly and
claims two (2) exemptions. Using the percentage chart for TWO EARNER/TWO OR MORE
JOBS the following steps were taken to determine the state income tax to be withheld.

Step No. 1
Total Wage Payment........................................................$1,250.00
Less Personal Exemptions Per Table
above (2 exemptions—$83.33 x 2)................................... 166.66
Total Wage Payment Less Personal Exemptions ......................................$1,083.34

Step No. 2
Tax From Table 3 Entry covering $1,083.34
(Over $1,000 but not over $1,500) .......................................39.38
Plus 6% of excess over $1,000.............................................. 5.00
Total Tax to be withheld............................................................................. $ 44.38

Round to the nearest dollar $ 44.00

16

- 17 -

      TWO EARNER/TWO OR MORE JOBS
  TABLES FOR PERCENTAGE METHOD OF WITHHOLDING

      Married filing jointly, both working/individual earning wages from two jobs

TABLE 1.  WEEKLY Payroll Period - Two Earner Option

Gross Wage Minus $38.46 for Each Exemption Claimed Equals Taxable Wage.

IF TAXABLE WAGE IS:                                    AMOUNT TO BE WITHHELD IS:

OVER— BUT NOT OVER—                                         OF EXCESS OVER—
$ 0.....................$   115 .........................................................3.0% ..................$        0
$ 115.....................$ 288 .............  3.45.......... PLUS.............4.0% ..................$     115
$ 288.....................$ 462 ............ 10.37......... PLUS.............4.5% ..................$             288
$ 462.....................$ 692 .............18.20 ......... PLUS.............6.0% ..................$            462
OVER  $692..........................................32.00 ......... PLUS.............6.5% ..................$     692

TABLE 2.  BIWEEKLY Payroll Period - Two Earner Option

Gross Wage Minus $76.92 for Each Exemption Claimed Equals Taxable Wage.

IF TAXABLE WAGE IS:                                    AMOUNT TO BE WITHHELD IS:

OVER— BUT NOT OVER—                                         OF EXCESS OVER—
$ 0.....................$   231 .........................................................3.0% ..................$ 0
$ 231.....................$ 577 ...............6.93.........PLUS.............4.0% ..................$             231
$ 577.....................$ 923 .............20.77 .........PLUS.............4.5% ..................$             577
$ 923.....................$ 1385 .............36.34 .........PLUS.............6.0% ..................$     923
OVER $1385.........................................64.06 .........PLUS.............6.5% ..................$ 1385

TABLE 3.  SEMIMONTHLY Payroll Period - Two Earner Option

Gross Wage Minus $83.33 for Each Exemption Claimed Equals Taxable Wage.

IF TAXABLE WAGE IS:                                    AMOUNT TO BE WITHHELD IS:

OVER— BUT NOT OVER—                                         OF EXCESS OVER—
$ 0.....................$   250 .........................................................3.0% ..................$ 0
$ 250.....................$     625 ...............7.50.........PLUS.............4.0% ..................$         250
$ 625.....................$ 1000 .............22.50 .........PLUS.............4.5% ..................$     625
$ 1000.....................$ 1500 .............39.38 .........PLUS.............6.0% ..................$ 1000
OVER $1500.........................................69.38 .........PLUS.............6.5% ..................$ 1500

                                                                                                                          17

- 18 -

      TWO EARNER/TWO OR MORE JOBS
  TABLES FOR PERCENTAGE METHOD OF WITHHOLDING

   Married filing jointly, both working/individual earning wages from two jobs

TABLE 4.  MONTHLY Payroll Period - Two Earner Option

Gross Wage Minus $166.67 for Each Exemption Claimed Equals Taxable Wage.

IF TAXABLE WAGE IS:                                   AMOUNT TO BE WITHHELD IS:

OVER— BUT NOT OVER—                                     OF EXCESS OVER—
$ 0.....................$     500 .........................................................3.0% ..................$      0
$ 500.....................$ 1250 .............15.00 .........PLUS.............4.0% ..................$                   500
$ 1250.....................$ 2000 .............45.00 .........PLUS.............4.5% ..................$  1250
$ 2000.....................$ 3000 .............78.75 .........PLUS.............6.0% ..................$  2000
OVER $3000.......................................138.75 .........PLUS.............6.5% ..................$ 3000

TABLE 5.  ANNUAL Payroll Period - Two Earner Option

Gross Wage Minus $2000.00 for Each Exemption Claimed Equals Taxable Wage.

IF TAXABLE WAGE IS:                                   AMOUNT TO BE WITHHELD IS:

OVER— BUT NOT OVER—                                              OF EXCESS OVER—
$ 0.....................$  6000 .........................................................3.0% ..................$          0
$ 6000.....................$15000 ...........180.00 .........PLUS.............4.0% ..................$    6000
$ 15000.....................$ 24000 ...........540.00 .........PLUS.............4.5% ..................$  15000
$ 24000.....................$36000 ...........945.00 .........PLUS.............6.0% ..................$  24000
OVER $36000...................................1665.00 .........PLUS.............6.5% ..................$  36000

TABLE 6.  DAILY Payroll Period - Two Earner Option

Gross Wage Minus $7.66 for Each Exemption Claimed Equals Taxable Wage.

IF TAXABLE WAGE IS:                                   AMOUNT TO BE WITHHELD IS:

OVER— BUT NOT OVER—                                     OF EXCESS OVER—
$ 0........................$  23.............................................................3.0% .....................$ 0
$ 23........................$ 57...................0.69 .........PLUS.............4.0% .....................$    23
$ 57........................$ 92...................2.05 .........PLUS.............4.5% .....................$    57
$ 92........................$ 138 ...................3.63 .........PLUS.............6.0% .....................$   92
OVER $138...............      ...................6.39 .........PLUS.............6.5% .....................$ 138

                                                                                                                            18

- 19 -

      OPTIONAL ONE EARNER/ONE JOB
  TABLES FOR PERCENTAGE METHOD OF WITHHOLDING

Single, head of household or married with nonemployed spouse

TABLE 1.  WEEKLY Payroll Period

Gross Wage Minus $38.46 for Each Exemption Claimed Equals Taxable Wage.

IF TAXABLE WAGE IS:                   AMOUNT TO BE WITHHELD IS:

OVER— BUT NOT OVER—                     OF EXCESS OVER—
$ 0.....................$   192 .........................................................3.0%..................$ 0
$ 192.....................$ 481 ............. 5.76.......... PLUS.............4.0%..................$            192
$ 481.....................$ 769 .............17.32.......... PLUS.............4.5%..................$            481
$ 769.....................$ 1154 .............30.28 ......... PLUS.............6.0%..................$           769
OVER $1154.........................................53.38 ......... PLUS.............6.5%..................$ 1154

TABLE 2.  BIWEEKLY Payroll Period

Gross Wage Minus $76.92 for Each Exemption Claimed Equals Taxable Wage.

IF TAXABLE WAGE IS:                   AMOUNT TO BE WITHHELD IS:

OVER— BUT NOT OVER—                     OF EXCESS OVER—
$ 0.....................$   385 .........................................................3.0%..................$ 0
$ 385.....................$ 962 .............11.55 .........PLUS.............4.0%..................$             385
$ 962.....................$ 1538 .............34.63 .........PLUS.............4.5%..................$            962
$ 1538.....................$ 2308 .............60.55 .........PLUS.............6.0%..................$ 1538
OVER $2308.......................................106.75 .........PLUS.............6.5%..................$ 2308

TABLE 3.  SEMIMONTHLY Payroll Period

Gross Wage Minus $83.33 for Each Exemption Claimed Equals Taxable Wage.

IF TAXABLE WAGE IS:                   AMOUNT TO BE WITHHELD IS:

OVER— BUT NOT OVER—                     OF EXCESS OVER—
$ 0.....................$   417 .........................................................3.0%..................$ 0
$ 417.....................$ 1042 .............12.51 .........PLUS.............4.0%..................$            417
$ 1042.....................$ 1667 .............37.51 .........PLUS.............4.5%..................$ 1042
$ 1667.....................$ 2500 .............65.64 .........PLUS.............6.0%..................$ 1667
OVER $2500.......................................115.62 .........PLUS.............6.5%..................$ 2500

                                                                                                                    19

- 20 -

      OPTIONAL ONE EARNER/ONE JOB
  TABLES FOR PERCENTAGE METHOD OF WITHHOLDING

Single, head of household or married with nonemployed spouse

TABLE 4.  MONTHLY Payroll Period

Gross Wage Minus $166.67 for Each Exemption Claimed Equals Taxable Wage.

IF TAXABLE WAGE IS:               AMOUNT TO BE WITHHELD IS:

OVER— BUT NOT OVER—                 OF EXCESS OVER—
$ 0.....................$     833 .........................................................3.0% ..................$      0
$ 833.....................$ 2083 .............24.99 .........PLUS.............4.0% ..................$                   833
$ 2083.....................$ 3333 .............74.99 .........PLUS.............4.5% ..................$ 2083
$ 3333.....................$ 5000 ...........131.24 .........PLUS.............6.0% ..................$ 3333
OVER $5000.......................................231.26 .........PLUS.............6.5% ..................$ 5000

TABLE 5.  ANNUAL Payroll Period

Gross Wage Minus $2000.00 for Each Exemption Claimed Equals Taxable Wage.

IF TAXABLE WAGE IS:               AMOUNT TO BE WITHHELD IS:

OVER— BUT NOT OVER—                                              OF EXCESS OVER—
$ 0.....................$10000 .........................................................3.0% ..................$         0
$ 10000.....................$25000 ...........300.00 .........PLUS.............4.0% ..................$10000
$ 25000.....................$40000 ...........900.00 .........PLUS.............4.5% ..................$25000
$ 40000.....................$60000 .........1575.00 .........PLUS.............6.0% ..................$40000
OVER $60000...................................2775.00 .........PLUS.............6.5% ..................$60000

TABLE 6.  DAILY Payroll Period

Gross Wage Minus $7.66 for Each Exemption Claimed Equals Taxable Wage.

IF TAXABLE WAGE IS:               AMOUNT TO BE WITHHELD IS:

OVER— BUT NOT OVER—                 OF EXCESS OVER—
$ 0........................$  38.............................................................3.0% .....................$ 0
$ 38........................$ 96...................1.14 .........PLUS.............4.0% .....................$            38
$ 96........................$ 153...................3.46 .........PLUS.............4.5% .....................$           96
$ 153........................$ 230...................6.03 .........PLUS.............6.0% .....................$ 153
OVER $230...........................................10.65 .........PLUS.............6.5% .....................$ 230

                                                                                                                            20

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