the wages it pays to the individuals that perform services
for the employer.
A payer designated under section 3504 performs tax
duties under the service agreement using its own EIN. If
the IRS designates a third party payer under section 3504,
the designated payer and the employer are jointly liable
for the employment taxes and related tax duties for which
the third party payer is designated.
For more information on a payer designated under section 3504, see Regulations section 31.3504-2.
17. How To Use the Income
Tax Withholding Tables
There are several ways to figure income tax withholding.
The following methods of withholding are based on the information you get from your employees on Form W-4. See
section 9 for more information on Form W-4.
TIP
Adjustments are not required when there will be
more than the usual number of pay periods, for
example, 27 biweekly pay dates instead of 26.
Wage Bracket Method
Under the wage bracket method, find the proper table (on
pages 47–66) for your payroll period and the employee's
marital status as shown on his or her Form W-4. Then,
based on the number of withholding allowances claimed
on the Form W-4 and the amount of wages, find the
amount of income tax to withhold. If your employee is
claiming more than 10 withholding allowances, see below.
If you cannot use the wage bracket tables because wages exceed the amount shown in the last bracket of the table, use the percentage method of withholding described
below. Be sure to reduce wages by the amount of total
withholding allowances in Table 5 before using the percentage method tables (pages 45–46).
Adjusting wage bracket withholding for employees
claiming more than 10 withholding allowances. The
wage bracket tables can be used if an employee claims
up to 10 allowances. More than 10 allowances may be
claimed because of the special withholding allowance, additional allowances for deductions and credits, and the
system itself.
Adapt the tables to more than 10 allowances as follows:
1. Multiply the number of withholding allowances over
10 by the allowance value for the payroll period. The
allowance values are in Table 5 below.
2. Subtract the result from the employee's wages.
3. On this amount, find and withhold the tax in the column for 10 allowances.
“10” column when your employee has more than 10 allowances, using the method above. You can also use any
other method described next.
Percentage Method
If you do not want to use the wage bracket tables on pages 47–66 to figure how much income tax to withhold, you
can use a percentage computation based on Table 5 below and the appropriate rate table. This method works for
any number of withholding allowances the employee
claims and any amount of wages.
Use these steps to figure the income tax to withhold under the percentage method.
1. Multiply one withholding allowance for your payroll
period (see Table 5 below) by the number of allowances the employee claims.
2. Subtract that amount from the employee's wages.
3. Determine the amount to withhold from the appropriate table on pages 45–46.
Table 5. Percentage Method—2015 Amount
for One Withholding Allowance
Payroll Period
One Withholding
Allowance
Weekly . . . . . . . . . . . . . . . . . . . . . . . . . .
Biweekly . . . . . . . . . . . . . . . . . . . . . . . . .
Semimonthly . . . . . . . . . . . . . . . . . . . . . .
Monthly . . . . . . . . . . . . . . . . . . . . . . . . . .
Quarterly . . . . . . . . . . . . . . . . . . . . . . . . .
Semiannually . . . . . . . . . . . . . . . . . . . . . .
Annually . . . . . . . . . . . . . . . . . . . . . . . . .
Daily or miscellaneous (each day of the payroll
period) . . . . . . . . . . . . . . . . . . . . . . . . . .
$
76.90
153.80
166.70
333.30
1,000.00
2,000.00
4,000.00
15.40
Example. An unmarried employee is paid $800
weekly. This employee has in effect a Form W-4 claiming
two withholding allowances. Using the percentage
method, figure the income tax to withhold as follows:
1.
2.
3.
4.
5
6.
Total wage payment . . . . . . . . . . .
One allowance . . . . . . . . . . . . . .
Allowances claimed on Form W-4 . .
Multiply line 2 by line 3 . . . . . . . . .
Amount subject to withholding
(subtract line 4 from line 1) . . . . . . .
Tax to be withheld on $646.20 from
Table 1—single person, page 45 . . .
$76.90
2
$800.00
$153.80
$646.20
$81.43
To figure the income tax to withhold, you may reduce
the last digit of the wages to zero, or figure the wages to
the nearest dollar.
Annual income tax withholding. Figure the income tax
to withhold on annual wages under the Percentage
Method for an annual payroll period. Then prorate the tax
back to the payroll period.
This is a voluntary method. If you use the wage bracket
tables, you may continue to withhold the amount in the
Publication 15 (2015)
Page 43
Example. A married person claims four withholding allowances. She is paid $1,000 a week. Multiply the weekly
wages by 52 weeks to figure the annual wage of $52,000.
Subtract $16,000 (the value of four withholding allowances for 2015) for a balance of $36,000. Using the table for
the annual payroll period on page 46, $3,187.50 is withheld. Divide the annual tax by 52. The weekly income tax
to withhold is $61.30.
Wage bracket percentage method tables (for automated payroll systems), and
Combined income, social security, and Medicare tax
withholding tables.
Some of the alternative methods explained in Publication 15-A are annualized wages, average estimated wages, cumulative wages, and part-year employment.
Alternative Methods of Income Tax
Withholding
Rather than the Wage Bracket Method or Percentage
Method described in this section, you can use an alternative method to withhold income tax. Publication 15-A describes these alternative methods and contains:
Formula tables for percentage method withholding (for
automated payroll systems),
Page 44
Publication 15 (2015)
Percentage Method Tables for Income Tax Withholding
(For Wages Paid in 2015)
TABLE 1—WEEKLY Payroll Period
(a) SINGLE person (including head of household)—
(b) MARRIED person—
If the amount of wages
If the amount of wages
(after subtracting
The amount of income tax
(after subtracting
withholding allowances) is:
to withhold is:
withholding allowances) is:
Not over $44 . . . . . . . . . . $0
Not over $165 . . . . . . . . .
Over—
But not over—
of excess over— Over—
But not over—
$44
—$222 . . $0.00 plus 10%
—$44
$165
—$520 . .
$222
—$764 . . $17.80 plus 15%
—$222
$520
—$1,606 . .
$764
—$1,789 . . $99.10 plus 25%
—$764
$1,606
—$3,073 . .
$1,789
—$3,685 . . $355.35 plus 28%
—$1,789
$3,073
—$4,597 . .
$3,685
—$7,958 . . $886.23 plus 33%
—$3,685
$4,597
—$8,079 . .
$7,958
—$7,990 . . $2,296.32 plus 35%
—$7,958
$8,079
—$9,105 . .
$7,990 . . . . . . . . . . . . $2,307.52 plus 39.6%
—$7,990
$9,105 . . . . . . . . . . . .
TABLE 2—BIWEEKLY Payroll Period
The amount of income tax
to withhold is:
$0
of excess over—
$0.00 plus 10%
—$165
$35.50 plus 15%
—$520
$198.40 plus 25%
—$1,606
$565.15 plus 28%
—$3,073
$991.87 plus 33%
—$4,597
$2,140.93 plus 35%
—$8,079
$2,500.03 plus 39.6%
—$9,105
(a) SINGLE person (including head of household)—
(b) MARRIED person—
If the amount of wages
If the amount of wages
(after subtracting
The amount of income tax
(after subtracting
withholding allowances) is:
to withhold is:
withholding allowances) is:
Not over $88 . . . . . . . . . . $0
Not over $331 . . . . . . . . .
Over—
But not over—
of excess over— Over—
But not over—
$88
—$443 . . $0.00 plus 10%
—$88
$331
—$1,040 . .
$443
—$1,529 . . $35.50 plus 15%
—$443
$1,040
—$3,212 . .
$1,529
—$3,579 . . $198.40 plus 25%
—$1,529
$3,212
—$6,146 . .
$3,579
—$7,369 . . $710.90 plus 28%
—$3,579
$6,146
—$9,194 . .
$7,369
—$15,915 . . $1,772.10 plus 33%
—$7,369
$9,194
—$16,158 . .
$15,915
—$15,981 . . $4,592.28 plus 35%
—$15,915 $16,158
—$18,210 . .
$15,981 . . . . . . . . . . . . $4,615.38 plus 39.6%
—$15,981 $18,210 . . . . . . . . . . . .
TABLE 3—SEMIMONTHLY Payroll Period
The amount of income tax
to withhold is:
$0
of excess over—
$0.00 plus 10%
—$331
$70.90 plus 15%
—$1,040
$396.70 plus 25%
—$3,212
$1,130.20 plus 28%
—$6,146
$1,983.64 plus 33%
—$9,194
$4,281.76 plus 35%
—$16,158
$4,999.96 plus 39.6%
—$18,210
(a) SINGLE person (including head of household)—
(b) MARRIED person—
If the amount of wages
If the amount of wages
(after subtracting
The amount of income tax
(after subtracting
withholding allowances) is:
to withhold is:
withholding allowances) is:
Not over $96 . . . . . . . . . . $0
Not over $358 . . . . . . . . .
Over—
But not over—
of excess over— Over—
But not over—
$96
—$480 . . $0.00 plus 10%
—$96
$358
—$1,127 . .
$480
—$1,656 . . $38.40 plus 15%
—$480
$1,127
—$3,479 . .
$1,656
—$3,877 . . $214.80 plus 25%
—$1,656
$3,479
—$6,658 . .
$3,877
—$7,983 . . $770.05 plus 28%
—$3,877
$6,658
—$9,960 . .
$7,983
—$17,242 . . $1,919.73 plus 33%
—$7,983
$9,960
—$17,504 . .
$17,242
—$17,313 . . $4,975.20 plus 35%
—$17,242 $17,504
—$19,727 . .
$17,313 . . . . . . . . . . . . $5,000.05 plus 39.6%
—$17,313 $19,727 . . . . . . . . . . . .
TABLE 4—MONTHLY Payroll Period
The amount of income tax
to withhold is:
$0
of excess over—
$0.00 plus 10%
—$358
$76.90 plus 15%
—$1,127
$429.70 plus 25%
—$3,479
$1,224.45 plus 28%
—$6,658
$2,149.01 plus 33%
—$9,960
$4,638.53 plus 35%
—$17,504
$5,416.58 plus 39.6%
—$19,727
(a) SINGLE person (including head of household)—
If the amount of wages
(after subtracting
The amount of income tax
withholding allowances) is:
to withhold is:
Not over $192 . . . . . . . . . $0
Over—
But not over—
of excess over—
$192
—$960 . . $0.00 plus 10%
—$192
$960
—$3,313 . . $76.80 plus 15%
—$960
$3,313
—$7,754 . . $429.75 plus 25%
—$3,313
$7,754
—$15,967 . . $1,540.00 plus 28%
—$7,754
$15,967
—$34,483 . . $3,839.64 plus 33%
—$15,967
$34,483
—$34,625 . . $9,949.92 plus 35%
—$34,483
$34,625 . . . . . . . . . . . . $9,999.62 plus 39.6%
—$34,625
Publication 15 (2015)
(b) MARRIED person—
If the amount of wages
(after subtracting
withholding allowances) is:
Not over $717 . . . . . . . . .
Over—
But not over—
$717
—$2,254 . .
$2,254
—$6,958 . .
$6,958
—$13,317 . .
$13,317
—$19,921 . .
$19,921
—$35,008 . .
$35,008
—$39,454 . .
$39,454 . . . . . . . . . . . .
The amount of income tax
to withhold is:
$0
of excess over—
$0.00 plus 10%
—$717
$153.70 plus 15%
—$2,254
$859.30 plus 25%
—$6,958
$2,449.05 plus 28%
—$13,317
$4,298.17 plus 33%
—$19,921
$9,276.88 plus 35%
—$35,008
$10,832.98 plus 39.6%
—$39,454
Page 45
Percentage Method Tables for Income Tax Withholding (continued)
(For Wages Paid in 2015)
TABLE 5—QUARTERLY Payroll Period
(a) SINGLE person (including head of household)—
(b) MARRIED person—
If the amount of wages
If the amount of wages
(after subtracting
The amount of income tax
(after subtracting
withholding allowances) is:
to withhold is:
withholding allowances) is:
Not over $575 . . . . . . . . . $0
Not over $2,150 . . . . . . . .
Over—
But not over—
of excess over— Over—
But not over—
$575
—$2,881 . . $0.00 plus 10%
—$575
$2,150
—$6,763 . .
$2,881
—$9,938 . . $230.60 plus 15%
—$2,881
$6,763
—$20,875 . .
$9,938
—$23,263 . . $1,289.15 plus 25%
—$9,938 $20,875
—$39,950 . .
$23,263
—$47,900 . . $4,620.40 plus 28%
—$23,263 $39,950
—$59,763 . .
$47,900 —$103,450 . . $11,518.76 plus 33%
—$47,900 $59,763 —$105,025 . .
$103,450 —$103,875 . . $29,850.26 plus 35%
—$103,450 $105,025 —$118,363 . .
$103,875 . . . . . . . . . . . . $29,999.01 plus 39.6%
—$103,875 $118,363 . . . . . . . . . . . .
TABLE 6—SEMIANNUAL Payroll Period
The amount of income tax
to withhold is:
$0
of excess over—
$0.00 plus 10%
—$2,150
$461.30 plus 15%
—$6,763
$2,578.10 plus 25%
—$20,875
$7,346.85 plus 28%
—$39,950
$12,894.49 plus 33%
—$59,763
$27,830.95 plus 35%
—$105,025
$32,499.25 plus 39.6%
—$118,363
(a) SINGLE person (including head of household)—
(b) MARRIED person—
If the amount of wages
If the amount of wages
(after subtracting
The amount of income tax
(after subtracting
withholding allowances) is:
to withhold is:
withholding allowances) is:
Not over $1,150 . . . . . . . . $0
Not over $4,300 . . . . . . . .
Over—
But not over—
of excess over— Over—
But not over—
$1,150
—$5,763 . . $0.00 plus 10%
—$1,150
$4,300
—$13,525 . .
$5,763
—$19,875 . . $461.30 plus 15%
—$5,763 $13,525
—$41,750 . .
$19,875
—$46,525 . . $2,578.10 plus 25%
—$19,875 $41,750
—$79,900 . .
$46,525
—$95,800 . . $9,240.60 plus 28%
—$46,525 $79,900 —$119,525 . .
$95,800 —$206,900 . . $23,037.60 plus 33%
—$95,800 $119,525 —$210,050 . .
$206,900 —$207,750 . . $59,700.60 plus 35%
—$206,900 $210,050 —$236,725 . .
$207,750 . . . . . . . . . . . . $59,998.10 plus 39.6%
—$207,750 $236,725 . . . . . . . . . . . .
TABLE 7—ANNUAL Payroll Period
The amount of income tax
to withhold is:
$0
of excess over—
$0.00 plus 10%
—$4,300
$922.50 plus 15%
—$13,525
$5,156.25 plus 25%
—$41,750
$14,693.75 plus 28%
—$79,900
$25,788.75 plus 33%
—$119,525
$55,662.00 plus 35%
—$210,050
$64,998.25 plus 39.6%
—$236,725
(a) SINGLE person (including head of household)—
(b) MARRIED person—
If the amount of wages
If the amount of wages
(after subtracting
The amount of income tax
(after subtracting
withholding allowances) is:
to withhold is:
withholding allowances) is:
Not over $2,300 . . . . . . . . $0
Not over $8,600 . . . . . . . .
Over—
But not over—
of excess over— Over—
But not over—
$2,300
—$11,525 . . $0.00 plus 10%
—$2,300
$8,600
—$27,050 . .
$11,525
—$39,750 . . $922.50 plus 15%
—$11,525 $27,050
—$83,500 . .
$39,750
—$93,050 . . $5,156.25 plus 25%
—$39,750 $83,500 —$159,800 . .
$93,050 —$191,600 . . $18,481.25 plus 28%
—$93,050 $159,800 —$239,050 . .
$191,600 —$413,800 . . $46,075.25 plus 33%
—$191,600 $239,050 —$420,100 . .
$413,800 —$415,500 . . $119,401.25 plus 35%
—$413,800 $420,100 —$473,450 . .
$415,500 . . . . . . . . . . . . $119,996.25 plus 39.6%
—$415,500 $473,450 . . . . . . . . . . . .
TABLE 8—DAILY or MISCELLANEOUS Payroll Period
The amount of income tax
to withhold is:
$0
of excess over—
$0.00 plus 10%
—$8,600
$1,845.00 plus 15%
—$27,050
$10,312.50 plus 25%
—$83,500
$29,387.50 plus 28%
—$159,800
$51,577.50 plus 33%
—$239,050
$111,324.00 plus 35%
—$420,100
$129,996.50 plus 39.6%
—$473,450
(a) SINGLE person (including head of household)—
If the amount of wages
(after subtracting
withholding allowances)
divided by the number of
The amount of income tax
days in the payroll period is: to withhold per day is:
Not over $8.80 . . . . . . . . . $0
Over—
But not over—
of excess over—
$8.80
—$44.30 . . $0.00 plus 10%
—$8.80
$44.30
—$152.90 . . $3.55 plus 15%
—$44.30
$152.90
—$357.90 . . $19.84 plus 25%
—$152.90
$357.90
—$736.90 . . $71.09 plus 28%
—$357.90
$736.90 —$1,591.50 . . $177.21 plus 33%
—$736.90
$1,591.50 —$1,598.10 . . $459.23 plus 35%
—$1,591.50
$1,598.10 . . . . . . . . . . . . $461.54 plus 39.6%
—$1,598.10
Page 46
(b) MARRIED person—
If the amount of wages
(after subtracting
withholding allowances)
divided by the number of
days in the payroll period is:
Not over $33.10 . . . . . . . .
Over—
But not over—
$33.10
—$104.00 . .
$104.00
—$321.20 . .
$321.20
—$614.60 . .
$614.60
—$919.40 . .
$919.40 —$1,615.80 . .
$1,615.80 —$1,821.00 . .
$1,821.00 . . . . . . . . . . . .
The amount of income tax
to withhold per day is:
$0
of excess over—
$0.00 plus 10%
—$33.10
$7.09 plus 15%
—$104.00
$39.67 plus 25%
—$321.20
$113.02 plus 28%
—$614.60
$198.36 plus 33%
—$919.40
$428.17 plus 35%
—$1,615.80
$499.99 plus 39.6%
—$1,821.00
Publication 15 (2015)