Userid: ________ DTD TIP04
Fileid: P15A.SGM (20-Dec-2006)
Leading adjust: 0%
Page 1 of 60 of Publication 15-A
❏
Draft
❏
Ok to Print
(Init. & date)
9:17 - 20-DEC-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Department of the Treasury
Internal Revenue Service
(Rev. January 2007)
Cat. No. 21453T
What’s New . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
Reminders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
1. Who Are Employees? . . . . . . . . . . . . . . . . . . . .
3
2. Employee or Independent Contractor? . . . . . .
6
3. Employees of Exempt Organizations . . . . . . . .
9
4. Religious Exemptions . . . . . . . . . . . . . . . . . . . .
9
5. Wages and Other Compensation . . . . . . . . . . . 10
6. Sick Pay Reporting . . . . . . . . . . . . . . . . . . . . . . 13
7. Special Rules for Paying Taxes . . . . . . . . . . . . 19
8. Pensions and Annuities . . . . . . . . . . . . . . . . . . 21
9. Alternative Methods for Figuring
Withholding . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
Formula Tables for Percentage Method
Withholding . . . . . . . . . . . . . . . . . . . . . . . . . 24
Wage Bracket Percentage Method Tables . . . . . 27
Combined Income Tax, Employee Social
Security Tax, and Employee Medicare
Tax Withholding Tables . . . . . . . . . . . . . . . . 36
10. Tables for Withholding on
Distributions of Indian Gaming Profits to
Tribal Members . . . . . . . . . . . . . . . . . . . . . . . . . 57
Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59
Quick and Easy Access to IRS Tax Help
and Tax Products . . . . . . . . . . . . . . . . . . . . . . . 60
www.irs.gov
TM for Business
Annual employment tax filing for small employers.
Beginning with calendar year 2006, certain small employers may be qualified to file Form 944, Employer’s ANNUAL
Federal Tax Return, rather than Form 941, Employer’s
QUARTERLY Federal Tax Return, to report their employment taxes. For more information, see the Instructions for
Form 944.
Nonqualified deferred compensation plans. Notice
2006-100 provides guidance to employers and payers on their reporting and wage withholding requirements for calendar years 2005 and 2006 for deferrals of amounts of compensation and amounts includible in gross income under section 409A of the Code. The notice also provides guidance to service providers on their income tax reporting and tax payment requirements for amounts includible in gross income under section 409A for 2005 and 2006. You can find Notice 2005-100 on page 1109 of Internal Revenue Bulletin 2006-51 at www.irs.gov/pub/irs-irbs/irb06-51. pdf.

Page 2 of 60 of Publication 15-A 9:17 - 20-DEC-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Additional employment tax information. Visit the IRS website at www.irs.gov and type “Employment Tax” in the search box for a list of employment tax topics.
Spend less time and worry on taxes and more time running your business. Use e-file and Electronic Federal
Tax Payment System (EFTPS) to your benefit.
•
For e-file, visit www.irs.gov for additional information.
•
For EFTPS, visit www.eftps.gov or call EFTPS Customer Service at 1-800-555-4477.
Furnishing Form W-2 to employees electronically.
You may set up a system to furnish Forms W-2 electroniElectronic submission of Forms W-4, W-4P, W-4S, cally to employees who choose to receive them in that W-4V, and W-5. You may set up a system to electronically format. Each employee participating must consent (or rereceive any or all of the following forms (and their Spanish ceive confirmation of any consent made using a paper versions, if available) from an employee or payee.
document) electronically, and you must notify the employees of all hardware and software requirements to receive
•
Form W-4, Employee’s Withholding Allowance Certificate.
the forms. You may not send a Form W-2 electronically to any employee who does not consent or who has revoked consent previously provided.
•
Form W-4P, Withholding Certificate for Pension or
Annuity Payments.
To furnish Forms W-2 electronically, you must meet the following disclosure requirements and provide a clear and conspicuous statement of each of them to your employees.
•
The employee must be informed that he or she may receive a paper Form W-2 if consent is not given to
•
•
Form W-4S, Request for Federal Income Tax Withholding From Sick Pay.
Form W-4V, Voluntary Withholding Request.
•
Form W-5, Earned Income Credit Advance Payment
Certificate.
receive it electronically.
•
The employee must be informed of the scope and duration of the consent.
•
The employee must be informed of any procedure for obtaining a paper copy of any Form W-2 (and whether or not the request for a paper statement is treated as a withdrawal of his or her consent) after giving consent.
If you establish an electronic system to receive any of these forms, you do not need to process that form in a paper version.
For each form that you establish an electronic submission system for, you must meet each of the following five requirements.
•
The employee must be notified about how to withdraw a consent and the effective date and manner by which the employer will confirm the withdrawn consent. The employee must also be notified that the withdrawn consent does not apply to the previously issued Forms W-2.
•
The employee must be informed about any conditions under which electronic Forms W-2 will no longer be furnished (for example, termination of employment).
1. The electronic system must ensure that the information received by the payer is the information sent by the payee. The system must document all occasions of user access that result in a submission. In addition, the design and operation of the electronic system, including access procedures, must make it reasonably certain that the person accessing the system and submitting the form is the person identified on the form.
2. The electronic system must provide exactly the same information as the paper form.
•
The employee must be informed of any procedures for updating his or her contact information that enables the employer to provide electronic Forms W-2.
•
The employer must notify the employee of any changes to the employer’s contact information.
3. The electronic submission must be signed with an electronic signature by the payee whose name is on the form. The electronic signature must be the final entry in the submission.
You must furnish electronic Forms W-2 by the due date of the paper forms. For more information, see Regulations section 31.6051-1(j).
Electronic filing and payment. Now, more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make it easier.
4. Upon request, you must furnish a hard copy of any completed electronic form to the IRS and a statement that, to the best of the payer’s knowledge, the electronic form was submitted by the named payee.
The hard copy of the electronic form must provide exactly the same information as, but need not be a facsimile of, the paper form. For Forms W-4 and
W-5, the signature must be under penalty of perjury, and must contain the same language that appears on the paper version of the form. The electronic system must inform the employee that he or she must
Page 2 Publication 15-A (January 2007)

Page 3 of 60 of Publication 15-A 9:17 - 20-DEC-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
make a declaration contained in the perjury statement and that the declaration is made by signing the
Form W-4 or W-5.
5. You must also meet all recordkeeping requirements that apply to the paper forms.
Ordering publications and forms. See page 60 for information on how to obtain forms and publications.
You may want to see:
For more information, see:
•
Form W-4 — Regulations sections 31.3402(f)(5)-1 and Treasury Decision 9196. You can find Treasury
Decision 9196 on page 1000 of Internal Revenue
Bulletin 2005-19 at
www.irs.gov/pub/irs-irbs/irb05-19.pdf,
•
Form W-5 — Announcement 99-3. You can find Announcement 99-3 on page 15 of Internal Revenue
Bulletin 1999-3 at
www.irs.gov/pub/irs-irbs/irb99-03.pdf, and
•
Forms W-4P, W-4S, and W-4V — Announcement
99-6. You can find Announcement 99-6 on page 24 of Internal Revenue Bulletin 1999-4 at
www.irs.gov/pub/irs-irbs/irb99-04.pdf.
Publication
❏ 15 Employer’s Tax Guide (Circular E)
❏ 15-B Employer’s Tax Guide to Fringe Benefits
❏ 51 Agricultural Employer’s Tax Guide (Circular A)
❏ 505 Tax Withholding and Estimated Tax
❏ 509 Tax Calendars for 2007
❏ 225 Farmer’s Tax Guide
❏ 515 Withholding of Tax on Nonresident Aliens and
Foreign Entities
❏ 535 Business Expenses
❏ 553 Highlights of 2006 Tax Changes
❏ 583 Starting a Business and Keeping Records
Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for
❏ 1635 Understanding Your EIN
Missing and Exploited Children. Photographs of missing Comments and Suggestions. We welcome your comchildren selected by the Center may appear in this publicaments about this publication and your suggestions for tion on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.
future editions. You can email us at *taxforms@irs.gov.
Please put “Publications Comment” on the subject line.
You can write to us at the following address:
Internal Revenue Service
Tax Products Coordinating Committee
SE:W:CAR:MP:T:T:SP
1111 Constitution Ave. NW, IR-6406
Washington, DC 20224
This publication supplements Publication 15 (Circular E),
Employer’s Tax Guide. It contains specialized and detailed employment tax information supplementing the basic information provided in Publication 15 (Circular E). This publication also contains:
We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence.
•
Alternative methods and tables for figuring income tax withholding,
•
Combined income tax, employee social security tax, and employee Medicare tax withholding tables, and
•
Tables for withholding on distributions of Indian gaming profits to tribal members.
Publication 15-B, Employer’s Tax Guide to Fringe Benefits, contains information about the employment tax treatment of various types of noncash compensation.
Telephone help. You can call the IRS with your employment tax questions at 1-800-829-4933.
Before you can know how to treat payments that you make to workers for services, you must first know the business relationship that exists between you and the person performing the services. The person performing the services may be:
•
An independent contractor,
•
A common-law employee,
•
A statutory employee, or
•
A statutory nonemployee.
Help for people with disabilities. Telephone help is
This discussion explains these four categories. A later available using TTY/TDD equipment. You can call discussion, Employee or Independent Contractor? (sec-
1-800-829-4059 with your tax question or to order forms tion 2), points out the differences between an independent and publications. You may also use this number for probcontractor and an employee and gives examples from lem resolution assistance.
various types of occupations. If an individual who works for
Publication 15-A (January 2007) Page 3

Page 4 of 60 of Publication 15-A 9:17 - 20-DEC-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
you is not an employee under the common-law rules (see The service corporation enters into contracts with the section 2), you generally do not have to withhold federal subscribers under which the subscribers specify the servincome tax from that individual’s pay. However, in some ices to be provided and a fee is paid to the service corporacases you may be required to withhold under backup tion for each individual furnished. The service corporation withholding requirements on these payments. See Publihas the right to control and direct the worker’s services for cation 15 (Circular E) for information on backup withholdthe subscriber, including the right to discharge or reassign ing.
the worker. The service corporation hires the workers,
controls the payment of their wages, provides them with unemployment insurance and other benefits, and is the
People such as lawyers, contractors, subcontractors, and auctioneers who follow an independent trade, business, or profession in which they offer their services to the public, are generally not employees. However, whether such peoemployer for employment tax purposes. For information on employee leasing as it relates to pension plan qualification requirements, see Leased employee in Publication 560,
Retirement Plans for Small Business (SEP, SIMPLE, and
Qualified Plans).
ple are employees or independent contractors depends on the facts in each case. The general rule is that an individual is an independent contractor if you, the person for whom the services are performed, have the right to control or direct only the result of the work and not the means and methods of accomplishing the result.
Additional information. For more information about the treatment of special types of employment, the treatment of special types of payments, and similar subjects, refer to
Publication 15 (Circular E); or Publication 51 (Circular A) for agricultural employers.
If workers are independent contractors under the common law rules, such workers may nevertheless be treated as employees by statute (“statutory employees”) for certain employment tax purposes if they fall within any one of the following four categories and meet the three conditions described under Social security and Medicare taxes, below.
Under common-law rules, anyone who performs services for you is your employee if you have the right to control what will be done and how it will be done. This is so even when you give the employee freedom of action. What matters is that you have the right to control the details of how the services are performed. For a discussion of facts that indicate whether an individual providing services is an independent contractor or employee, see Employee or
Independent Contractor? (section 2).
If you have an employer-employee relationship, it makes no difference how it is labeled. The substance of the relationship, not the label, governs the worker’s status.
Nor does it matter whether the individual is employed full time or part time.
For employment tax purposes, no distinction is made between classes of employees. Superintendents, managers, and other supervisory personnel are all employees. An officer of a corporation is generally an employee; however, an officer who performs no services or only minor services, and neither receives nor is entitled to receive any pay, is not considered an employee. A director of a corporation is not an employee with respect to services performed as a director.
You generally have to withhold and pay income, social security, and Medicare taxes on wages that you pay to common-law employees. However, the wages of certain employees may be exempt from one or more of these taxes. See Employees of Exempt Organizations (section
3) and Religious Exemptions (section 4).
1. A driver who distributes beverages (other than milk) or meat, vegetable, fruit, or bakery products; or who picks up and delivers laundry or dry cleaning, if the driver is your agent or is paid on commission.
2. A full-time life insurance sales agent whose principal business activity is selling life insurance or annuity contracts, or both, primarily for one life insurance company.
3. An individual who works at home on materials or goods that you supply and that must be returned to you or to a person you name, if you also furnish specifications for the work to be done.
4. A full-time traveling or city salesperson who works on your behalf and turns in orders to you from wholesalers, retailers, contractors, or operators of hotels, restaurants, or other similar establishments. The goods sold must be merchandise for resale or supplies for use in the buyer’s business operation. The work performed for you must be the salesperson’s principal business activity. See Salesperson in section 2.
Leased employees. Under certain circumstances, a corporation furnishing workers to various professional people and firms is the employer of those workers for employment tax purposes. For example, a professional service corporation may provide the services of secretaries, nurses, and other similarly trained workers to its subscribers.
Social security and Medicare taxes. Withhold social security and Medicare taxes from the wages of statutory employees if all three of the following conditions apply.
•
The service contract states or implies that substantially all the services are to be performed personally by them.
Page 4 Publication 15-A (January 2007)

Page 5 of 60 of Publication 15-A 9:17 - 20-DEC-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
•
They do not have a substantial investment in the equipment and property used to perform the services (other than an investment in transportation facilities).
•
The services are performed on a continuing basis for the same payer.
place of business other than in a permanent retail establishment.
3. Persons engaged in the trade or business of delivering or distributing newspapers or shopping news (including any services directly related to such delivery or distribution).
Federal unemployment (FUTA) tax. For FUTA tax, the term “employee” means the same as it does for social security and Medicare taxes, except that it does not include statutory employees in categories 2 and 3 above.
Thus, any individual who is an employee under category 1 or 4 is also an employee for FUTA tax purposes and subject to FUTA tax.
Direct selling includes activities of individuals who attempt to increase direct sales activities of their direct sellers and who earn income based on the productivity of their direct sellers. Such activities include providing motivation and encouragement; imparting skills, knowledge, or experience; and recruiting.
Licensed real estate agents. This category includes individuals engaged in appraisal activities for real estate sales if they earn income based on sales or other output.
Income tax. Do not withhold federal income tax from the wages of statutory employees.
Reporting payments to statutory employees. Furnish
Form W-2 to a statutory employee, and check “Statutory employee” in box 13. Show your payments to the employee as “other compensation” in box 1. Also, show social security wages in box 3, social security tax withheld in box
4, Medicare wages in box 5, and Medicare tax withheld in box 6. The statutory employee can deduct his or her trade or business expenses from the payments shown on Form
W-2. He or she reports earnings as a statutory employee on line 1 of Schedule C or C-EZ (Form 1040). (A statutory employee’s business expenses are deductible on Schedule C or C-EZ (Form 1040) and are not subject to the reduction by 2% of his or her adjusted gross income that applies to common-law employees.)
Companion sitters. Companion sitters are individuals who furnish personal attendance, companionship, or household care services to children or to individuals who are elderly or disabled. A person engaged in the trade or business of putting the sitters in touch with individuals who wish to employ them (that is, a companion sitting placement service) will not be treated as the employer of the sitters if that person does not receive or pay the salary or wages of the sitters and is compensated by the sitters or the persons who employ them on a fee basis. Companion sitters who are not employees of a companion sitting placement service are generally treated as self-employed for all federal tax purposes.
Consequences of treating an employee as an indepen-
dent contractor. If you classify an employee as an independent contractor and you have no reasonable basis for
There are three categories of statutory nonemployees: doing so, you may be held liable for employment taxes for direct sellers, licensed real estate agents, and certain companion sitters. Direct sellers and licensed real estate agents are treated as self-employed for all federal tax that worker (the relief provisions, discussed below, will not apply). See Internal Revenue Code section 3509 for more information.
purposes, including income and employment taxes, if:
•
Substantially all payments for their services as direct sellers or real estate agents are directly related to
Relief provisions. If you have a reasonable basis for not treating a worker as an employee, you may be relieved from having to pay employment taxes for that worker. To sales or other output, rather than to the number of hours worked and get this relief, you must file all required federal information returns on a basis consistent with your treatment of the
•
Their services are performed under a written contract providing that they will not be treated as emworker. You (or your predecessor) must not have treated any worker holding a substantially similar position as an employee for any periods beginning after 1977.
ployees for federal tax purposes.
Technical service specialists. This relief provision does not apply for a technical services specialist you pro-
Direct sellers. Direct sellers include persons falling within vide to another business under an arrangement between any of the following three groups.
you and the other business. A technical service specialist is an engineer, designer, drafter, computer programmer,
1. Persons engaged in selling (or soliciting the sale of) consumer products in the home or place of business systems analyst, or other similarly skilled worker engaged in a similar line of work.
other than in a permanent retail establishment.
2. Persons engaged in selling (or soliciting the sale of) consumer products to any buyer on a buy-sell basis,
This limit on the application of the rule does not affect the determination of whether such workers are employees under the common-law rules. The common-law rules cona deposit-commission basis, or any similar basis pretrol whether the specialist is treated as an employee or an scribed by regulations, for resale in the home or at a independent contractor. However, if you directly contract
Publication 15-A (January 2007) Page 5

Page 6 of 60 of Publication 15-A 9:17 - 20-DEC-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
with a technical service specialist to provide services for The amount of instruction needed varies among differyour business and not for another business, you may still ent jobs. Even if no instructions are given, sufficient behavbe entitled to the relief provision.
ioral control may exist if the employer has the right to
Test proctors and room supervisors. The consistent treatment requirement does not apply to services performed after December 31, 2006, by an individual as a test proctor or room supervisor assisting in the administration of college entrance or placement examinations if the individual: control how the work results are achieved. A business may lack the knowledge to instruct some highly specialized professionals; in other cases, the task may require little or no instruction. The key consideration is whether the business has retained the right to control the details of a worker’s performance or instead has given up that right.
•
Is performing the services for a section 501(c) organization exempt from tax under section 501(a) of the code, and
•
Is not otherwise treated as an employee of the organization for employment taxes.
Training that the business gives to the worker. An employee may be trained to perform services in a particular manner. Independent contractors ordinarily use their own methods.
Financial control. Facts that show whether the business has a right to control the business aspects of the worker’s job include:
The extent to which the worker has unreimbursed
business expenses. Independent contractors are more
likely to have unreimbursed expenses than are employees. Fixed ongoing costs that are incurred regardless of
An employer must generally withhold federal income whether work is currently being performed are especially taxes, withhold and pay social security and Medicare important. However, employees may also incur untaxes, and pay unemployment tax on wages paid to an reimbursed expenses in connection with the services that employee. An employer does not generally have to withthey perform for their business.
hold or pay any taxes on payments to independent con-
The extent of the worker’s investment. An indepentractors.
dent contractor often has a significant investment in the facilities he or she uses in performing services for some-
one else. However, a significant investment is not necessary for independent contractor status.
To determine whether an individual is an employee or an independent contractor under the common law, the relationship of the worker and the business must be examined.
The extent to which the worker makes his or her
services available to the relevant market. An indepen-
In any employee-independent contractor determination, all information that provides evidence of the degree of control and the degree of independence must be considered.
Facts that provide evidence of the degree of control and dent contractor is generally free to seek out business opportunities. Independent contractors often advertise, maintain a visible business location, and are available to work in the relevant market.
independence fall into three categories: behavioral control, financial control, and the type of relationship of the parties.
These facts are discussed below.
Behavioral control. Facts that show whether the business has a right to direct and control how the worker does the task for which the worker is hired include the type and degree of:
How the business pays the worker. An employee is generally guaranteed a regular wage amount for an hourly, weekly, or other period of time. This usually indicates that a worker is an employee, even when the wage or salary is supplemented by a commission. An independent contractor is usually paid by a flat fee for the job. However, it is common in some professions, such as law, to pay independent contractors hourly.
Instructions that the business gives to the worker.
An employee is generally subject to the business’ instructions about when, where, and how to work. All of the following are examples of types of instructions about how to do work.
•
When and where to do the work.
•
What tools or equipment to use.
•
What workers to hire or to assist with the work.
•
Where to purchase supplies and services.
•
What work must be performed by a specified individual.
•
What order or sequence to follow.
The extent to which the worker can realize a profit or
loss. An independent contractor can make a profit or loss.
Type of relationship. Facts that show the parties’ type of relationship include:
•
Written contracts describing the relationship the parties intended to create.
•
Whether or not the business provides the worker with employee-type benefits, such as insurance, a pension plan, vacation pay, or sick pay.
•
The permanency of the relationship. If you engage a worker with the expectation that the relationship will continue indefinitely, rather than for a
Page 6 Publication 15-A (January 2007)

Page 7 of 60 of Publication 15-A 9:17 - 20-DEC-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
specific project or period, this is generally considered evidence that your intent was to create an employer-employee relationship.
and engages other individuals to assist him. The company has the right to select, approve, or discharge any helper. A company representative makes frequent inspections of the
•
The extent to which services performed by the worker are a key aspect of the regular business construction site. When a house is finished, Wallace is paid a certain percentage of its costs. He is not responsible
of the company. If a worker provides services that are a key aspect of your regular business activity, it for faults, defects of construction, or wasteful operation. At the end of each week, he presents the company with a statement of the amount that he has spent, including the is more likely that you will have the right to direct and control his or her activities. For example, if a law firm payroll. The company gives him a check for that amount from which he pays the assistants, although he is not hires an attorney, it is likely that it will present the attorney’s work as its own and would have the right personally liable for their wages. Wallace Black and his to control or direct that work. This would indicate an employer-employee relationship.
assistants are employees of the Sawdust Co.
Example 4. Bill Plum contracted with Elm Corporation and Income Tax Withholding, with the IRS.
to complete the roofing on a housing complex. A signed
IRS help. If you want the IRS to determine whether or not contract established a flat amount for the services rena worker is an employee, file Form SS-8, Determination of dered by Bill Plum. Bill is a licensed roofer and carries
Worker Status for Purposes of Federal Employment Taxes workers’ compensation and liability insurance under the business name, Plum Roofing. He hires his own roofers
The following examples may help you properly classify your workers: who are treated as employees for federal employment tax purposes. If there is a problem with the roofing work, Plum
Roofing is responsible for paying for any repairs. Bill Plum, doing business as Plum Roofing, is an independent contractor.
Example 5. Vera Elm, an electrician, submitted a job estimate to a housing complex for electrical work at $16 per hour for 400 hours. She is to receive $1,280 every 2
Example 1. Jerry Jones has an agreement with Wilma
White to supervise the remodeling of her house. She did not advance funds to help him carry on the work. She makes direct payments to the suppliers for all necessary materials. She carries liability and workers’ compensation insurance covering Jerry and others that he engaged to weeks for the next 10 weeks. This is not considered payment by the hour. Even if she works more or less than 400 hours to complete the work, Vera Elm will receive $6,400.
She also performs additional electrical installations under contracts with other companies, that she obtained through advertisements. Vera is an independent contractor.
assist him. She pays them an hourly rate and exercises For more information about employment taxes in the almost constant supervision over the work. Jerry is not free building and construction industry, visit the IRS website at to transfer his assistants to other jobs. He may not work on www.irs.gov and type “Construction” in the search box.
other jobs while working for Wilma. He assumes no responsibility to complete the work and will incur no contractual liability if he fails to do so. He and his assistants perform personal services for hourly wages. Jerry Jones
and his assistants are employees of Wilma White.
Example. Rose Trucking contracts to deliver material for Forest, Inc., at $140 per ton. Rose Trucking is not paid
Example 2. Milton Manning, an experienced tilesetter, for any articles that are not delivered. At times, Jan Rose, orally agreed with a corporation to perform full-time servwho operates as Rose Trucking, may also lease another ices at construction sites. He uses his own tools and truck and engage a driver to complete the contract. All performs services in the order designated by the corporaoperating expenses, including insurance coverage, are tion and according to its specifications. The corporation paid by Jan Rose. All equipment is owned or rented by Jan supplies all materials, makes frequent inspections of his and she is responsible for all maintenance. None of the work, pays him on a piecework basis, and carries workers’ drivers are provided by Forest, Inc., Jan Rose, operating compensation insurance on him. He does not have a place as Rose Trucking, is an independent contractor.
of business or hold himself out to perform similar services for others. Either party can end the services at any time.
Milton Manning is an employee of the corporation.
Example 3. Wallace Black agreed with the Sawdust Example. Steve Smith, a computer programmer, is laid
Co. to supply the construction labor for a group of houses.
off when Megabyte, Inc., downsizes. Megabyte agrees to
The company agreed to pay all construction costs. Howpay Steve a flat amount to complete a one-time project to ever, he supplies all the tools and equipment. He performs create a certain product. It is not clear how long that it will personal services as a carpenter and mechanic for an take to complete the project, and Steve is not guaranteed hourly wage. He also acts as superintendent and foreman any minimum payment for the hours spent on the program.
Publication 15-A (January 2007) Page 7

Page 8 of 60 of Publication 15-A 9:17 - 20-DEC-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Megabyte provides Steve with no instructions beyond the does the bookkeeping. She pays the receptionist, withspecifications for the product itself. Steve and Megabyte holds and pays federal and state employment taxes, and have a written contract, which provides that Steve is confiles a Form W-2 each year. For the past 2 years, Donna sidered to be an independent contractor, is required to pay has had only three clients, corporations with which there federal and state taxes, and receives no benefits from have been long-standing relationships. Donna charges the
Megabyte. Megabyte will file a Form 1099-MISC. Steve corporations an hourly rate for her services, sending does the work on a new high-end computer that cost him monthly bills detailing the work performed for the prior
$7,000. Steve works at home and is not expected or month. The bills include charges for long distance calls, allowed to attend meetings of the software development on-line research time, fax charges, photocopies, postage, group. Steve is an independent contractor.
and travel, costs for which the corporations have agreed to reimburse her. Donna is an independent contractor.
Example 1. Donna Lee is a salesperson employed on a full-time basis by Bob Blue, an auto dealer. She works six days a week and is on duty in Bob’s showroom on certain assigned days and times. She appraises trade-ins, but her appraisals are subject to the sales manager’s approval.
Lists of prospective customers belong to the dealer. She is required to develop leads and report results to the sales manager. Because of her experience, she requires only minimal assistance in closing and financing sales and in other phases of her work. She is paid a commission and is eligible for prizes and bonuses offered by Bob. Bob also pays the cost of health insurance and group-term life insurance for Donna. Donna is an employee of Bob Blue.
Example. Tom Spruce rents a cab from Taft Cab Co.
for $150 per day. He pays the costs of maintaining and operating the cab. Tom Spruce keeps all fares that he receives from customers. Although he receives the benefit of Taft’s two-way radio communication equipment, dispatcher, and advertising, these items benefit both Taft and
Tom Spruce. Tom Spruce is an independent contractor.
To determine whether salespersons are employees under the usual common-law rules, you must evaluate each
Example 2. Sam Sparks performs auto repair services individual case. If a salesperson who works for you does in the repair department of an auto sales company. He not meet the tests for a common-law employee, discussed works regular hours and is paid on a percentage basis. He earlier, you do not have to withhold federal income tax from has no investment in the repair department. The sales his or her pay (see Statutory Employees in section 1).
company supplies all facilities, repair parts, and supplies;
However, even if a salesperson is not an employee under issues instructions on the amounts to be charged, parts to the usual common-law rules, his or her pay may still be be used, and the time for completion of each job; and subject to social security, Medicare, and FUTA taxes.
checks all estimates and repair orders. Sam is an em-
To determine whether a salesperson is an employee for ployee of the sales company.
social security, Medicare, and FUTA tax purposes, the salesperson must meet all eight elements of the statutory
Example 3. An auto sales agency furnishes space for
Helen Bach to perform auto repair services. She provides employee test. A salesperson is a statutory employee for her own tools, equipment, and supplies. She seeks out social security, Medicare, and FUTA tax purposes if he or she: business from insurance adjusters and other individuals and does all of the body and paint work that comes to the
1. Works full time for one person or company except, agency. She hires and discharges her own helpers, determines her own and her helpers’ working hours, quotes possibly, for sideline sales activities on behalf of some other person, prices for repair work, makes all necessary adjustments, assumes all losses from uncollectible accounts, and receives, as compensation for her services, a large percentage of the gross collections from the auto repair shop.
2. Sells on behalf of, and turns his or her orders over to, the person or company for which he or she works,
3. Sells to wholesalers, retailers, contractors, or opera-
Helen is an independent contractor and the helpers are her employees.
tors of hotels, restaurants, or similar establishments,
4. Sells merchandise for resale, or supplies for use in the customer’s business,
5. Agrees to do substantially all of this work personally,
Example. Donna Yuma is a sole practitioner who rents office space and pays for the following items: telephone, computer, on-line legal research linkup, fax machine, and photocopier. Donna buys office supplies and pays bar dues and membership dues for three other professional organizations. Donna has a part-time receptionist who also
6. Has no substantial investment in the facilities used to do the work, other than in facilities for transportation,
7. Maintains a continuing relationship with the person or company for which he or she works, and
8. Is not an employee under common-law rules.
Page 8 Publication 15-A (January 2007)

Page 9 of 60 of Publication 15-A 9:17 - 20-DEC-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Many nonprofit organizations are exempt from federal income tax. Although they do not have to pay federal income tax themselves, they must still withhold federal income tax from the pay of their employees. However, there are special social security, Medicare, and federal unemployment
(FUTA) tax rules that apply to the wages that they pay their employees.
official for information about reporting and getting social security and Medicare coverage for its employees.
Other than section 501(c)(3) organizations. Nonprofit organizations that are not section 501(c)(3) organizations may also be exempt from federal income tax under section
501(a) or section 521. However, these organizations are not exempt from withholding federal income, social security, or Medicare tax from their employees’ pay, or from paying FUTA tax. Two special rules for social security,
Medicare, and FUTA taxes apply.
Section 501(c)(3) organizations. Nonprofit organizations that are exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code include any community chest, fund, or foundation organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary or educational purposes, fostering national or international amateur sports competition, or for the prevention of cruelty to children or animals. These organizations are usually corporations and are exempt from federal income tax under section 501(a).
1. If an employee is paid less than $100 during a calendar year, his or her wages are not subject to social security and Medicare taxes.
2. If an employee is paid less than $50 in a calendar quarter, his or her wages are not subject to FUTA tax for the quarter.
The above rules do not apply to employees who work for pension plans and other similar organizations described in section 401(a).
Social security and Medicare taxes. Wages paid to employees of section 501(c)(3) organizations are subject to social security and Medicare taxes unless one of the following situations applies.
•
The organization pays an employee less than $100 in a calendar year.
•
The organization is a church or church-controlled organization opposed for religious reasons to the payment of social security and Medicare taxes and
Special rules apply to the treatment of ministers for social security purposes. An exemption from social security is available for ministers and certain other religious workers and members of certain recognized religious sects. For more information on getting an exemption, see Publication
517, Social Security and Other Information for Members of the Clergy and Religious Workers.
has filed Form 8274, Certification by Churches and
Qualified Church-Controlled Organizations Electing
Exemption From Employer Social Security and
Medicare Taxes, to elect exemption from social security and Medicare taxes. The organization must have filed for exemption before the first date on which a quarterly employment tax return (Form 941) or annual employment tax return (Form 944) would otherwise be due.
An employee of a church or church-controlled organization that is exempt from social security and Medicare taxes must pay self-employment tax if the employee is paid
$108.28 or more in a year. However, an employee who is a member of a qualified religious sect can apply for an exemption from the self-employment tax by filing Form
4029, Application for Exemption From Social Security and
Ministers. Ministers are individuals who are duly ordained, commissioned, or licensed by a religious body constituting a church or church denomination. They are given the authority to conduct religious worship, perform sacerdotal functions, and administer ordinances and sacraments according to the prescribed tenets and practices of that religious organization.
A minister who performs services for you subject to your will and control is your employee. The common-law rules discussed in sections 1 and 2 should be applied to determine whether a minister is your employee or is self-employed. The earnings of a minister are not subject to federal income, social security, and Medicare tax withholding. However, the earnings as reported on the minister’s Form 1040 are subject to self-employment tax and federal income tax. You do not withhold these taxes from wages earned by a minister, but you may agree with the
Medicare Taxes and Waiver of Benefits. See Members of
recognized religious sects opposed to insurance in section
4.
minister to voluntarily withhold tax to cover the minister’s liability for self-employment tax and federal income tax.
Federal unemployment tax. An organization that is exempt from federal income tax under section 501(c)(3) of
Form W-2. If your employee is an ordained minister, report all taxable compensation as wages in box 1 on Form
W-2. Include in this amount expense allowances or reimbursements paid under a nonaccountable plan, discussed the Internal Revenue Code is also exempt from the federal unemployment (FUTA) tax. This exemption cannot be waived.
in section 5 of Publication 15 (Circular E). Do not include a parsonage allowance (excludable housing allowance) in this amount. You may report a parsonage or rental allow-
Note. An organization wholly owned by a state or its ance (housing allowance), utilities allowance, and the political subdivision should contact the appropriate state rental value of housing provided in a separate statement or
Publication 15-A (January 2007) Page 9

Page 10 of 60 of Publication 15-A 9:17 - 20-DEC-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
in box 14 on Form W-2. Do not show on Form W-2, Form
941, or Form 944 any amount as social security or Medicare wages, or any withholding for social security or Medicare taxes. If you withheld tax from the minister under a voluntary agreement, this amount should be shown in box
2 on Form W-2 as federal income tax withheld. For more information on ministers, see Publication 517.
Publication 15 (Circular E) , provides a general discussion of taxable wages. Publication 15-B discusses fringe benefits. The following topics supplement those discussions.
Exemptions for ministers and others. Certain ordained ministers, Christian Science practitioners, and members of
religious orders who have not taken a vow of poverty, who
are subject to self-employment tax, may apply to exempt their earnings from the tax on religious grounds. The appli-
If an employee is given a temporary work assignment cation must be based on conscientious opposition to public away from his or her regular place of work, certain travel insurance because of personal religious considerations.
expenses reimbursed or paid directly by the employer in
The exemption applies only to qualified services performed for the religious organization. See Rev. Proc.
individual is a member of a religious order.
accordance with an accountable plan (see section 5 in
Publication 15 (Circular E)) may be excludable from the
91-20, 1991-1 C.B. 524, for guidelines to determine employee’s wages. Generally, a temporary work assignwhether an organization is a religious order or whether an ment in a single location is one that is realistically expected to last (and does in fact last) for 1 year or less. If the
To apply for the exemption, the employee should file employee’s new work assignment is indefinite, any living
Form 4361, Application for Exemption From expenses reimbursed or paid by the employer (other than
Self-Employment Tax for Use by Ministers, Members of qualified moving expenses) must be included in the em-
Religious Orders and Christian Science Practitioners. See ployee’s wages as compensation. For the travel expenses
Publication 517 for more information about claiming an to be excludable: exemption from self-employment tax using Form 4361.
•
The new work location must be outside of the city or general area of the employee’s regular work place or
Members of recognized religious sects opposed to post of duty,
insurance. If you belong to a recognized religious sect or to a division of such sect that is opposed to insurance, you may qualify for an exemption from the self-employment
•
The travel expenses must otherwise qualify as deductible by the employee, and tax. To qualify, you must be conscientiously opposed to accepting the benefits of any public or private insurance that makes payments because of death, disability, old age, or retirement, or makes payments toward the cost of, or provides services for, medical care (including social security and Medicare benefits). If you buy a retirement annuity from an insurance company, you will not be eligible for this exemption. Religious opposition based on the teachings of the sect is the only legal basis for the exemption. In addition, your religious sect (or division) must have existed since December 31, 1950.
•
The expenses must be for the period during which the employee is at the temporary work location.
If you reimburse or pay any personal expenses of an employee during his or her temporary work assignment, such as expenses for home leave for family members or for vacations, these amounts must be included in the employee’s wages. See chapter 1 of Publication 463,
Travel, Entertainment, Gift, and Car Expenses, and section 5 of Publication 15 (Circular E), for more information.
These rules generally apply to temporary work assign-
Self-employed. If you are self-employed and a member of a recognized religious sect opposed to insurance, ments both inside and outside the U.S.
you can apply for exemption by filing Form 4029, Applica-
tion for Exemption From Social Security and Medicare
Taxes and Waiver of Benefits, and waive all social security Do not withhold federal income, social security, or Medibenefits.
care taxes on the fair market value of an employee achievement award if it is excludable from your employee’s
Employees. The social security and Medicare tax exemption available to the self-employed who are members gross income. To be excludable from your employee’s gross income, the award must be tangible personal propof a recognized religious sect opposed to insurance is also available to their employees who are members of such a erty (not cash, gift certificates, or securities) given to an employee for length of service or safety achievement, sect. This applies to partnerships only if each partner is a member of the sect. This exemption for employees applies awarded as part of a meaningful presentation, and awarded under circumstances that do not indicate that the only if both the employee and the employer are members of such a sect, and the employer has an exemption. To get payment is disguised compensation. Excludable employee achievement awards also are not subject to FUTA the exemption, the employee must file Form 4029.
tax.
An employee of a church or church-controlled organization that is exempt from social security and Medicare taxes Limits. The most that you can exclude for the cost of all can also apply for an exemption on Form 4029.
employee achievement awards to the same employee for
Page 10 Publication 15-A (January 2007)

Page 11 of 60 of Publication 15-A 9:17 - 20-DEC-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
the year is $400. A higher limit of $1,600 applies to qualified plan awards. Qualified plan awards are employee achievement awards under a written plan that does not discriminate in favor of highly compensated employees.
An award cannot be treated as a qualified plan award if the average cost per recipient of all awards under all of your qualified plans is more than $400.
If during the year an employee receives awards not made under a qualified plan and also receives awards under a qualified plan, the exclusion for the total cost of all awards to that employee cannot be more than $1,600. The
$400 and $1,600 limits cannot be added together to exclude more than $1,600 for the cost of awards to any one employee during the year.
•
The employee would be able to deduct the cost of the services as employee business expenses if he or she had paid for them.
However, if you receive no additional benefit from providing the services, or if the services are not provided on the basis of employee need, then the value of the services is treated as wages and is subject to federal income tax withholding and social security and Medicare taxes. Similarly, if an employee receives the outplacement services in exchange for reduced severance pay (or other taxable compensation), then the amount the severance pay is reduced is treated as wages for employment tax purposes.
Payments made under a voluntary guarantee to employees for idle time (any time during which an employee
Only amounts that you pay as a qualified scholarship to a candidate for a degree may be excluded from the recipiperforms no services) are wages for the purposes of social security, Medicare, FUTA taxes, and federal income tax withholding.
ent’s gross income. A qualified scholarship is any amount granted as a scholarship or fellowship that is used for:
•
Tuition and fees required to enroll in, or to attend, an educational institution or
•
Fees, books, supplies, and equipment that are required for courses at the educational institution.
The exclusion from income does not apply to the portion of any amount received that represents payment for teach-
Treat back pay as wages in the year paid and withhold and pay employment taxes as required. If back pay was awarded by a court or government agency to enforce a federal or state statute protecting an employee’s right to employment or wages, special rules apply for reporting those wages to the Social Security Administration. These rules also apply to litigation actions, and settlement agreeing, research, or other services required as a condition of receiving the scholarship or tuition reduction. These amounts are reportable on Form W-2. However, the exclusion will still apply for any amount received under two specific programs — the National Health Service Corps ments or agency directives that are resolved out of court and not under a court decree or order. Examples of pertinent statutes include, but are not limited to, the National
Labor Relations Act, Fair Labor Standards Act, Equal Pay
Scholarship Program and the Armed Forces Health Professions Scholarship and Financial Assistance Program — despite any service condition attached to those amounts.
Act, and Age Discrimination in Employment Act. See Publication 957, Reporting Back Pay and Special Wage Payments to the Social Security Administration, and Form
SSA-131, Employer Report of Special Wage Payments,
Any amounts that you pay for room and board are not excludable from the recipient’s gross income. A qualified scholarship is not subject to social security, Medicare, and
FUTA taxes, or federal income tax withholding. For more for details.
information, see Publication 970, Tax Benefits for Education.
If you pay, under a plan, supplemental unemployment benefits to a former employee, all or part of the payments
may be taxable and subject to federal income tax withhold-
If you provide outplacement services to your employees to ing, depending on how the plan is funded. Amounts that represent a return to the employee of amounts previously help them find new employment (such as career counselsubject to tax are not taxable and are not subject to ing, resume assistance, or skills assessment), the value of these benefits may be income to them and subject to all withholding. You should withhold federal income tax on the taxable part of the payments made, under a plan, to an withholding taxes. However, the value of these services employee who is involuntarily separated because of a will not be subject to any employment taxes if:
•
You derive a substantial business benefit from proreduction in force, discontinuance of a plant or operation, or other similar condition. It does not matter whether the viding the services (such as improved employee moseparation is temporary or permanent.
rale or business image) separate from the benefit that you would receive from the mere payment of
There are special rules that apply in determining whether benefits qualify as supplemental unemployment additional compensation and benefits that are excluded from wages for social security,
Publication 15-A (January 2007) Page 11

Page 12 of 60 of Publication 15-A 9:17 - 20-DEC-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Medicare, and FUTA purposes. To qualify as supplemenExempt payments. Most small business corporations are tal unemployment benefits for these purposes, the benefits must meet the following requirements.
exempt from the golden parachute rules. See Regulations section 1.280G-1 for more information.
•
Benefits are paid only to unemployed former employees who are laid off by the employer.
•
Eligibility for benefits depends on meeting prescribed conditions after termination.
•
The amount of weekly benefits payable is based upon state unemployment benefits, other compensation allowable under state law, and the amount of regular weekly pay.
In general, if an employer lends an employee more than
$10,000 at an interest rate less than the current applicable federal rate (AFR), the difference between the interest paid and the interest that would be paid under the AFR is considered additional compensation to the employee. This rule applies to a loan of $10,000 or less if one of its •
The right to benefits does not accrue until a prescribed period after termination.
•
Benefits are not attributable to the performance of particular services.
principal purposes is the avoidance of federal tax.
This additional compensation to the employee is subject to social security, Medicare, and FUTA taxes, but not to federal income tax withholding. Include it in compensation on Form W-2 (or Form 1099-MISC for an independent •
No employee has any right to the benefits until qualified and eligible to receive benefits.
•
Benefits may not be paid in a lump sum.
contractor). The AFR is established monthly and published by the IRS each month in the Internal Revenue Bulletin.
You can get these rates by calling 1-800-829-4933 or by accessing the IRS website at www.irs.gov. For more infor-
Withholding on taxable supplemental unemployment mation, see section 7872 and its related Regulations.
benefits must be based on the withholding certificate
(Form W-4) that the employee gave to you.
If you establish a leave sharing plan for your employees that allows them to transfer leave to other employees for
A golden parachute payment is a contract entered into by a medical emergencies, the amounts paid to the recipients of corporation and key personnel under which the corporathe leave are considered wages. These amounts are intion agrees to pay certain amounts to its key personnel in cludible in the gross income of the recipients and are the event of a change in ownership or control of the subject to social security, Medicare, and FUTA taxes, and corporation. Payments to employees under golden parafederal income tax withholding. Do not include these chute contracts are subject to social security, Medicare, amounts in the income of the transferrors. These rules
FUTA taxes, and federal income tax withholding.
apply only to leave sharing plans that permit employees to
Beginning with payments under contracts entered into, significantly amended, or renewed after June 14, 1984, no deduction is allowed to the corporation for any excess parachute payment. A payment is generally considered to be an excess parachute payment if it equals or exceeds three times the average annual compensation of the recipitransfer leave to other employees for medical emergencies.
ent over the previous 5-year period. The amount over the average is the excess parachute payment. The recipient of an excess parachute payment is subject to a 20% nondeductible excise tax. If the recipient is an employee, the 20%
excise tax is to be withheld by the corporation.
Section 409A provides that all amounts deferred under a nonqualified deferred compensation (NQDC) plan for all tax years are currently includible in gross income (to the extent not subject to a substantial risk of forfeiture and not
Example. An officer of a corporation receives a golden parachute payment of $400,000. This is more than three times greater than his or her average compensation of
$100,000 over the previous 5-year period. The excess parachute payment is $300,000 ($400,000 minus
$100,000). The corporation cannot deduct the $300,000 and must withhold the excise tax of $60,000 (20% of
$300,000).
previously included in gross income) and subject to additional taxes, unless certain requirements are met pertaining to, among other things, elections to defer compensation and distributions under a NQDC plan. Section 409A also includes rules that apply to certain trusts or similar arrangements associated with NQDC plans if the trusts or arrangements are located outside of the United
States or are restricted to the provision of benefits in
Reporting golden parachute payments. Golden paraconnection with a decline in the financial health of the plan chute payments to employees must be reported on Form sponsor. Employers must withhold federal income tax (but
W-2. See the Instructions for Forms W-2 and W-3 for not the additional taxes) on any amount includible in gross details. For nonemployee reporting of these payments, income under section 409A. Other changes to the Internal see Box 7 in the Instructions for Form 1099-MISC.
Revenue Code provide that the deferrals under a NQDC
Page 12 Publication 15-A (January 2007)

Page 13 of 60 of Publication 15-A 9:17 - 20-DEC-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
plan must be reported separately on Form W-2 or Form to federal income tax withholding. See Regulations section
1099-MISC, whichever applies. Specific rules for reporting 31.3121(a)(5)-2T for the definition of a salary reduction are provided in the instructions to the forms. The proviagreement.
sions do not affect the application or reporting of social security, Medicare, or FUTA taxes.
The provisions do not prevent the inclusion of amounts in income or wages under other provisions of the Internal
Revenue Code or common law tax principles, such as when amounts are actually or constructively received or
An employer’s SEP contributions to an employee’s individual retirement arrangement (IRA) are excluded from the irrevocably contributed to a separate fund. For more information about nonqualified deferred compensation plans, see Notice 2005-1, Notice 2006-79, and Notice 2006-100.
You can find Notice 2005-1 on page 274 of Internal Reveemployee’s gross income. These excluded amounts are not subject to social security, Medicare, FUTA taxes, or federal income tax withholding. However, any SEP contributions paid under a salary reduction agreement (SARnue Bulletin 2005-2 atwww.irs.gov/pub/irs-irbs/irb05-02.
pdf and you can find Notice 2006-79 on page 763 of
Internal Revenue Bulletin 2006-43 at www.irs.gov/pub/
irs-irbs/irb06-43.pdf. Notice 2006-100 provides rules for
SEP) are included in wages for purposes of social security and Medicare taxes and for FUTA. See Publication 560,
Retirement Plans for Small Business (SEP, SIMPLE, and
Qualified Plans), for more information about SEPs.
reporting deferrals and reporting income includible under section 409A for 2005 and 2006. Notice 2006-100 also provides rules for income tax withholding for amounts includible in gross income under section 409A for 2005
Salary reduction simplified employee pensions
(SARSEP) repealed. You may not establish a SARSEP after 1996. However, SARSEPs established before January 1, 1997, may continue to receive contributions.
and 2006. You can find Notice 2006-100 on page 1109 of
Internal Revenue Bulletin 2006-51 at www.irs.gov/pub/ irs-irbs/irb06-51.pdf.
Social security, Medicare, and FUTA taxes. Employer contributions to nonqualified deferred compensation
(NQDC) plans, as defined in the applicable regulations, are treated as social security, Medicare, and FUTA wages when the services are performed or the employee no longer has a substantial risk of forfeiting the right to the deferred compensation, whichever is later.
Amounts deferred are subject to social security, Medicare, and FUTA taxes at that time unless the amount that is deferred cannot be reasonably ascertained; for example, if benefits are based on final pay. If the value of the future benefit is based on any factors that are not yet reasonably ascertainable, you may choose to estimate the value of the future benefit and withhold and pay social security, Medicare, and FUTA taxes on that amount. You will have to
Employer and employee contributions to a savings incentive match plan for employees (SIMPLE) retirement account (subject to limitations) are excludable from the employee’s income and are exempt from federal income tax withholding. An employer’s nonelective (2%) or matching contributions are exempt from social security, Medicare, and FUTA taxes. However, an employee’s salary reduction contributions to a SIMPLE are subject to social security, Medicare, and FUTA taxes. For more information about SIMPLE retirement plans, see Publication 560.
determine later, when the amount is reasonably ascertainable, whether any additional taxes are required. If taxes are not paid before the amounts become reasonably ascertainable, when the amounts become reasonably ascer-
Special rules apply to the reporting of sick pay payments to employees. How these payments are reported depends on whether the payments are made by the employer or a third party, such as an insurance company.
tainable they are subject to social security, Medicare, and Sick pay is usually subject to social security, Medicare,
FUTA taxes on the amounts deferred plus the income and FUTA taxes. For exceptions, see Social Security, attributable to those amounts deferred. For more informaMedicare, and FUTA Taxes on Sick Pay later. Sick pay tion, see Regulations sections 31.3121(v)(2)-1 and may also be subject to either mandatory or voluntary fed-
31.3306(r)(2)-1.
eral income tax withholding, depending on who pays it.
Employer payments made by an educational institution or Sick pay generally means any amount paid under a plan a tax-exempt organization to purchase a tax-sheltered because of an employee’s temporary absence from work annuity for an employee (annual deferrals) are included in due to injury, sickness, or disability. It may be paid by either the employee’s social security and Medicare wages if the the employer or a third party, such as an insurance compayments are made because of a salary reduction agreepany. Sick pay includes both short- and long-term benefits.
ment. However, they are not included in box 1 on Form It is often expressed as a percentage of the employee’s
W-2 in the year the deferrals are made and are not subject regular wages.
Publication 15-A (January 2007) Page 13

Page 14 of 60 of Publication 15-A 9:17 - 20-DEC-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Sick pay does not include the following payments.
1. Disability retirement payments. Disability retirement payments are not sick pay and are not discussed in this section. Those payments are subject to the rules for federal income tax withholding from pensions and annuities. See section 8.
2. Workers’ compensation. Payments because of a work-related injury or sickness that are made under a workers’ compensation law are not sick pay and are not subject to employment taxes. But see Payments in the nature of workers’ compensation — public em-
ployees below.
3. Payments in the nature of workers’ compen-
sation — public employees. State and local government employees, such as police officers and firefighters, sometimes receive payments due to injury in line of duty under a statute that is not the general workers’ compensation law of a state. If the statute limits benefits to work-related injuries or sickness and does not base payments on the employee’s age, length of service, or prior contributions, the statute is “in the nature of” a workers’ compensation law. Payments under a statute in the nature of a workers’ compensation law are not sick pay and are not subject to employment taxes. For more information, get Treasury Decision 9233 by accessing www.irs.gov and typing “TD 9233” in the search box generally or to a class or classes of employees. This does not include a situation in which benefits are provided on a discretionary or occasional basis with merely an intention to aid particular employees in time of need.
You have a sick pay plan or system if the plan is in writing or is otherwise made known to employees, such as by a bulletin board notice or your long and established practice. Some indications that you have a sick pay plan or system include references to the plan or system in the contract of employment, employer contributions to a plan, or segregated accounts for the payment of benefits.
Definition of employer. The employer for whom the employee normally works, a term used in the following discussion, is either the employer for whom the employee was working at the time that the employee became sick or disabled or the last employer for whom the employee worked before becoming sick or disabled, if that employer made contributions to the sick pay plan on behalf of the sick or disabled employee.
Note. Contributions to a sick pay plan through a cafeteria plan (by direct employer contributions or salary reduction) are employer contributions unless they are after-tax employee contributions (that is, included in taxable wages).
Employer’s agent. An employer’s agent is a third party that bears no insurance risk and is reimbursed on a
4. Medical expense payments. Payments under a definite plan or system for medical and hospitalization expenses, or for insurance covering these expenses, are not sick pay and are not subject to employment taxes.
5. Payments unrelated to absence from work. Accident or health insurance payments unrelated to absence from work are not sick pay and are not subject cost-plus-fee basis for payment of sick pay and similar amounts. A third party may be your agent even if the third party is responsible for determining which employees are eligible to receive payments. For example, if a third party provides administrative services only, the third party is your agent. If the third party is paid an insurance premium and is not reimbursed on a cost-plus-fee basis, the third party is not your agent. Whether an insurance company or to employment taxes. These include payments for: other third party is your agent depends on the terms of their agreement with you.
a. Permanent loss of a member or function of the body,
A third party that makes payments of sick pay as your agent is not considered the employer and generally has no b. Permanent loss of the use of a member or function of the body, or responsibility for employment taxes. This responsibility remains with you. However, under an exception to this rule, the parties may enter into an agreement that makes c. Permanent disfigurement of the body.
the third-party agent responsible for employment taxes. In this situation, the third-party agent should use its own
Example. Donald was injured in a car accident and name and EIN (rather than your name and EIN) for the lost an eye. Under a policy paid for by Donald’s emresponsibilities that it has assumed.
ployer, Delta Insurance Co. paid Donald $5,000 as compensation for the loss of his eye. Because the
Third party not employer’s agent. A third party that payment was determined by the type of injury and was makes payments of sick pay other than as an agent of the unrelated to Donald’s absence from work, it is not sick employer is liable for federal income tax withholding (if pay and is not subject to federal employment taxes.
requested by the employee) and the employee part of the social security and Medicare taxes.
The third party is also liable for the employer part of the social security and Medicare taxes and the FUTA tax, unless the third party transfers this liability to the employer
A sick pay plan is a plan or system established by an for whom the employee normally works. This liability is employer under which sick pay is available to employees transferred if the third party takes the following steps:
Page 14 Publication 15-A (January 2007)

Page 15 of 60 of Publication 15-A 9:17 - 20-DEC-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
1. Withholds the employee social security and Medicare taxes from the sick pay payments,
2. Makes timely deposits of the employee social security and Medicare taxes, and
3. Notifies the employer for whom the employee normally works of the payments on which employee taxes were withheld and deposited. The third party must notify the employer within the time required for the third party’s deposit of the employee part of the social security and Medicare taxes. For instance, if the third party is a monthly schedule depositor, it must notify the employer by the 15th day of the month following the month in which the sick pay payment is made because that is the day by which the deposit is required to be made. The third party should notify the employer as soon as information on payments is available so that an employer required to make electronic deposits can make them timely.
For multi-employer plans, see the special rule discussed next.
Multi-employer plan timing rule. A special rule applies to sick pay payments made to employees by a third-party insurer under an insurance contract with a multi-employer plan established under a collectively bargained agreement. If the third-party insurer making the payments complies with steps 1 and 2 above and gives the plan (rather than the employer) the required timely notice described in step 3 above, then the plan (not the third-party insurer) must pay the employer part of the social security and Medicare taxes and the FUTA tax. Similarly, if within six business days of the plan’s receipt of notification, the plan gives notice to the employer for whom the employee normally works, the employer (not the plan) must pay the employer part of the social security and Medicare taxes and the FUTA tax.
Reliance on information supplied by the employer. A third party that pays sick pay should request information from the employer to determine amounts that are not subject to employment taxes. Unless the third party has reason not to believe the information, it may rely on that information for the following items.
•
The total wages paid to the employee during the calendar year.
•
The last month in which the employee worked for the employer.
•
The employee contributions to the sick pay plan made with aftertax dollars.
The third party should not rely on statements regarding these items made by the employee.
Employer. If you pay sick pay to your employee, you must generally withhold employee social security and Medicare
Publication 15-A (January 2007) taxes from the sick pay. You must timely deposit employee and employer social security and Medicare taxes and
FUTA tax. There are no special deposit rules for sick pay.
See section 11 of Publication 15 (Circular E) for more information on the deposit rules.
Amounts not subject to social security, Medicare, or
FUTA taxes. The following payments, whether made by the employer or a third party, are not subject to social security, Medicare, or FUTA taxes (different rules apply to federal income tax withholding).
•
Payments after an employee’s death or disability
retirement. Social security, Medicare, and FUTA taxes do not apply to amounts paid under a definite plan or system, as defined under Sick Pay Plan earlier, on or after the termination of the employment relationship because of death or disability retirement.
However, even if there is a definite plan or system, amounts paid to a former employee are subject to social security, Medicare, and FUTA taxes if they would have been paid even if the employment relationship had not terminated because of death or disability retirement. For example, a payment to a disabled former employee for unused vacation time would have been made whether or not the employee retired on disability. Therefore, the payment is wages and is subject to social security, Medicare, and FUTA taxes.
•
Payments after calendar year of employee’s
death. Sick pay paid to the employee’s estate or survivor after the calendar year of the employee’s death is not subject to social security, Medicare, or
FUTA taxes. (Also, see Amounts not subject to in-
come tax withholding under Income Tax Withholding
on Sick Pay later.)
Example. Sandra became entitled to sick pay on
November 24, 2006, and died on December 31, 2006.
On January 12, 2007, Sandra’s sick pay for the period from December 24 through December 31, 2006, was paid to her survivor. The payment is not subject to social security, Medicare, or FUTA taxes.
•
Payments to an employee entitled to disability
insurance benefits. Payments to an employee when the employee is entitled to disability insurance benefits under section 223(a) of the Social Security
Act are not subject to social security and Medicare taxes. This rule applies only if the employee became entitled to the Social Security Act benefits before the calendar year in which the payments are made, and the employee performs no services for the employer during the period for which the payments are made.
However, these payments are subject to FUTA tax.
•
Payments that exceed the applicable wage base.
Social security and FUTA taxes do not apply to payments of sick pay that, when combined with the regular wages and sick pay previously paid to the employee during the year, exceed the applicable wage base. Because there is no Medicare tax wage base, this exception does not apply to Medicare tax.
Page 15

Page 16 of 60 of Publication 15-A 9:17 - 20-DEC-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
The social security tax wage base for 2007 is $97,500.
The FUTA tax wage base is $7,000.
Example. If an employee receives $85,000 in wages from an employer in 2006 and then receives $15,000 of sick pay, only the first $12,500 of the sick pay is subject to social security tax. All of the sick pay is subject to Medicare tax. None of the sick pay is subject to FUTA tax. See Example of Figuring and
Reporting Sick Pay later.
The requirements for federal income tax withholding on sick pay and the methods for figuring it differ depending on whether the sick pay is paid by:
•
The employer,
•
An agent of the employer (defined earlier), or
•
A third party that is not the employer’s agent.
•
Payments after 6 months absence from work. Social security, Medicare, and FUTA taxes do not apply to sick pay paid more than 6 calendar months after the last calendar month in which the employee worked.
Example 1. Ralph’s last day of work before he became entitled to receive sick pay was December 13,
2006. He was paid sick pay for 9 months before his return to work on September 12, 2007. Sick pay paid to Ralph after June 30, 2007, is not subject to social security, Medicare, or FUTA taxes.
Example 2. The facts are the same as in Example 1, except that Ralph worked 1 day during the 9-month period, on February 13, 2007. Because the 6-month period begins again in March, only the sick pay paid to
Ralph after August 31, 2007, is exempt from social security, Medicare, and FUTA taxes.
Employer or employer’s agent. Sick pay paid by you or your agent is subject to mandatory federal income tax withholding. An employer or agent paying sick pay generally determines the federal income tax to be withheld based on the employee’s Form W-4. The employee cannot choose how much will be withheld by giving you or your agent a Form W-4S, Request for Federal Tax Withholding
From Sick Pay. Sick pay paid by an agent is treated as supplemental wages. If the agent does not pay regular wages to the employee, the agent may choose to withhold federal income tax at a flat 25% rate, rather than at the wage withholding rate. See section 7 in Publication 15
(Circular E) for the flat rate (35%) when supplemental wage payments to an individual exceed $1,000,000 during the year.
•
Payments attributable to employee contributions.
Social security, Medicare, and FUTA taxes do not
Third party not an agent. Sick pay paid by a third party that is not your agent is not subject to mandatory federal apply to payments, or parts of payments, attributable income tax withholding. However, an employee may elect to employee contributions to a sick pay plan made with aftertax dollars. (Contributions to a sick pay plan to have federal income tax withheld by submitting Form
W-4S to the third party.
made on behalf of employees with employees’ pre-tax dollars under a cafeteria plan are employer contribu-
If Form W-4S has been submitted, the third party should withhold federal income tax on all payments of sick pay tions.) made 8 or more days after receiving the form. The third
Group policy. If both the employer and the employee party may, at its option, withhold federal income tax before contributed to the sick pay plan under a group insur8 days have passed.
ance policy, figure the taxable sick pay by multiplying The employee may request on Form W-4S to have a it by the percentage of the policy’s cost that was specific whole dollar amount withheld. However, if the contributed by the employer for the 3 policy years requested withholding would reduce any net payment bebefore the calendar year in which the sick pay is paid.
low $10, the third party should not withhold any federal
If the policy has been in effect fewer than 3 years, use income tax from that payment. The minimum amount of the cost for the policy years in effect or, if in effect less withholding that the employee can specify is $4 per day, than 1 year, a reasonable estimate of the cost for the $20 per week, or $88 per month based on the payroll first policy year.
period.
Example. Alan is employed by Edgewood Corporation. Because of an illness, he was absent from work for 3 months during 2007. Key Insurance Company paid Alan $2,000 sick pay for each month of his absence under a policy paid for by contributions from
Withhold from all payments at the same rate. For example, if $25 is withheld from a regular full payment of $100, then $20 (25%) should be withheld from a partial payment of $80.
both Edgewood and its employees. All of the employAmounts not subject to income tax withholding. The ees’ contributions were paid with aftertax dollars. For following amounts, whether paid by you or a third party, are the 3 policy years before 2007, Edgewood paid 70% not wages subject to federal income tax withholding.
of the policy’s cost and its employees paid 30%.
Because 70% of the sick pay paid under the policy is due to Edgewood’s contributions, $1,400 ($2,000
×
70%) of each payment made to Alan is taxable sick
•
Payments after the employee’s death. Sick pay paid to the employee’s estate or survivor at any time after the employee’s death is not subject to federal income tax withholding, regardless of who pays it.
pay. The remaining $600 of each payment that is due to employee contributions is not taxable sick pay and is not subject to employment taxes. Also, see Exam-
•
Payments attributable to employee contribu-
tions. Payments, or parts of payments, attributable
ple of Figuring and Reporting Sick Pay later.
to employee contributions made to a sick pay plan
Page 16 Publication 15-A (January 2007)

Page 17 of 60 of Publication 15-A 9:17 - 20-DEC-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
with after-tax dollars are not subject to federal income tax withholding. For more information, see the corresponding discussion in Amounts not subject to
social security, Medicare, or FUTA taxes earlier.
Box 13 – Check the “Third-party sick pay” box only if the amounts were paid by a third party.
This section discusses who is liable for depositing social security, Medicare, FUTA, and withheld federal income taxes on sick pay. These taxes must be deposited under the same rules that apply to deposits of taxes on regular wage payments. See Publication 15 (Circular E) for information on the deposit rules.
This section also explains how sick pay should be reported on Forms W-2, W-3, 940, and 941 (or Form 944).
The rules for a third party that is not your agent depend on whether liability has been transferred as discussed under
Third-Party Payers of Sick Pay earlier.
To figure the due dates and amounts of its deposits of employment taxes, a third party should combine:
•
The liability for the wages paid to its own employees and
•
The liability for payments it made to all employees of all its clients. This does not include liability transferred to the employer.
If you or your agent (defined earlier) make sick pay payments, you deposit taxes and file Forms W-2, W-3, 940, and 941 (or Form 944) under the same rules that apply to regular wage payments.
However, the agreement between the parties may require your agent to carry out responsibilities that would otherwise have been borne by you. In this situation, your agent should use its own name and EIN (rather than yours) for the responsibilities that it has assumed.
Reporting sick pay on Form W-2. You may either combine the sick pay with other wages and prepare a single
Form W-2 for each employee, or you may prepare separate Forms W-2 for each employee, one reporting sick pay and the other reporting regular wages. A Form W-2 must be prepared even if all of the sick pay is nontaxable (see
Box 12 below in the list of information that must be included on Form W-2). All Forms W-2 must be given to the employees by January 31.
The Form W-2 filed for the sick pay must include the employer’s name, address, and EIN; the employee’s name, address, and SSN; and the following information.
Box 1 – Sick pay the employee must include in income.
Box 2 – Any federal income tax withheld from the sick pay.
Box 3 – Sick pay subject to employee social security tax.
Box 4 – Employee social security tax withheld from the sick pay.
Box 5 – Sick pay subject to employee Medicare tax.
Box 6 – Employee Medicare tax withheld from the sick pay.
Box 12 – Any sick pay that was paid by a third party and was not subject to federal income tax because the employee contributed to the sick pay plan (enter code J).
Publication 15-A (January 2007)
Liability not transferred to the employer. If the third party does not satisfy the requirements for transferring liability for FUTA tax and the employer’s part of the social security and Medicare taxes, the third party reports the sick pay on its own Form 940 and Form 941 or Form 944. In this situation, the employer has no tax responsibilities for sick pay.
The third party must deposit social security, Medicare,
FUTA, and withheld federal income taxes using its own name and EIN. The third party must give each employee to whom it paid sick pay a Form W-2 by January 31 of the following year. The Form W-2 must include the third party’s name, address, and EIN instead of the employer information. Otherwise, the third party must complete Form W-2 as shown in Reporting sick pay on Form W-2 earlier.
Liability transferred to the employer. Generally, if a third party satisfies the requirements for transferring liability for the employer part of the social security and Medicare taxes and for the FUTA tax, the following rules apply.
Deposits. The third party must make deposits of withheld employee social security and Medicare taxes and withheld federal income tax using its own name and EIN.
You must make deposits of the employer part of the social security and Medicare taxes and the FUTA tax using your name and EIN. In applying the deposit rules, your liability for these taxes begins when you receive the third party’s notice of sick pay payments.
Form 941 or Form 944. The third party and you must each file Form 941 or Form 944. This discussion only explains how to report sick pay on Form 941. If you file
Form 944, use the lines on that form that correspond to the lines on Form 941 that are discussed here.
Line 7b of each Form 941 must contain a special adjusting entry for social security and Medicare taxes. These entries are required because the total tax liability for social security and Medicare taxes (employee and employer parts) is split between you and the third party.
•
Employer. You must include third-party sick pay on lines 2, 5a, and 5c of Form 941. (There should be no
Page 17

Page 18 of 60 of Publication 15-A 9:17 - 20-DEC-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
entry on line 3 because the third party withheld federal income tax, if any.) After completing line 6, subtract on line 7b the employee social security and
Medicare taxes withheld and deposited by the third party.
•
Third party. The third party must include on Form
941 or Form 944 the employee part of the social security and Medicare taxes (and federal income tax, if any) it withheld. The third party does not include on line 2 any sick pay paid as a third party but does include on line 3 any federal income tax withheld. On line 5a, column 1, the third party enters the total amount it paid subject to social security taxes.
This amount includes both wages paid to its own employees and sick pay paid as a third party. The third party completes line 5c, column 1, in a similar manner. On line 7b, the third party subtracts the employer part of the social security and Medicare taxes that you must pay.
Form 940. You, not the third party, must prepare Form
940 for sick pay.
Third-party sick pay recap Forms W-2 and W-3. The third party must prepare a “Third-Party Sick Pay Recap”
Form W-2 and a “Third-Party Sick Pay Recap” Form W-3.
These forms, previously called “Dummy” forms, do not reflect sick pay paid to individual employees, but instead show the combined amount of sick pay paid to all employees of all clients of the third party. The recap forms provide a means of reconciling the wages shown on the third party’s Form 941 or Form 944. However, see Optional rule
for Form W-2 later. Do not file the recap Form W-2 and W-3 electronically or on magnetic media.
The third party fills out the third-party sick pay recap
Form W-2 as follows.
“Third-Party Sick Pay Recap” in box 13. (Only the employer makes an entry in box 14 of Form W-3.)
Optional rule for Form W-2. You and the third party may choose to enter into a legally binding agreement designating the third party to be your agent for purposes of preparing Forms W-2 reporting sick pay. The agreement must specify what part, if any, of the payments under the sick pay plan is excludable from the employees’ gross incomes because it is attributable to their contributions to the plan. If you enter into an agreement, the third party prepares the actual Forms W-2, not the “Third-Party Sick
Pay Recap” Form W-2 as discussed earlier, for each employee who receives sick pay from the third party. If the optional rule is used:
•
The third party does not provide you with the sick pay statement described below and
•
You (not the third party) prepare “Third-Party Sick
Pay Recap” Forms W-2 and W-3. These recap forms are needed to reconcile the sick pay shown on your
Form 941 or Form 944.
Sick pay statement. The third party must furnish you with a sick pay statement by January 15 of the year following the year in which the sick pay was paid. The statement must show the following information about each employee who was paid sick pay.
•
The employee’s name.
•
The employee’s SSN (if social security, Medicare, or income tax was withheld).
•
The sick pay paid to the employee.
•
Any federal income tax withheld.
•
Any employee social security tax withheld.
•
Any employee Medicare tax withheld.
Box b – Third party’s EIN.
Box c – Third party’s name and address.
Box e – “Third-Party Sick Pay Recap” in place of the employee’s name.
Dave, an employee of Edgewood Corporation, was seriously injured in a car accident on January 1, 2006. Dave’s
Box 1 – Total sick pay paid to all employees.
last day of work was December 31, 2005. The accident was not job related.
Box 2 – Any federal income tax withheld from the sick pay.
Key, an insurance company that was not an agent of the employer, paid Dave $2,000 each month for 10 months,
Box 3 – Sick pay subject to employee social security tax.
beginning in January 2006. Dave submitted a Form W-4S to Key, requesting $210 be withheld from each payment for
Box 4 – Employee social security tax withheld from federal income tax. Dave received no payments from sick pay.
Edgewood, his employer, from January 2006 through October 2006. Dave returned to work in November 2006.
Box 5 – Sick pay subject to employee Medicare tax.
For the policy year in which the car accident occurred,
Box 6 – Employee Medicare tax withheld from the sick Dave paid a part of the premiums for his coverage, and pay.
Edgewood paid the remaining part. The plan was, therefore, a “contributory plan.” During the 3 policy years before
The third party attaches the third-party sick pay recap the calendar year of the accident, Edgewood paid 70% of
Form W-2 to a separate recap Form W-3, on which only the total of the net premiums for its employees’ insurance boxes b, e, f, g, 1, 2, 3, 4, 5, 6, and 13 are completed. Enter coverage, and its employees paid 30%.
Page 18 Publication 15-A (January 2007)

Page 19 of 60 of Publication 15-A 9:17 - 20-DEC-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Social security and Medicare taxes. For social securcontinue to withhold federal income tax from each payment ity and Medicare tax purposes, taxable sick pay was because Dave furnished Key with a Form W-4S. Also, Key
$8,400 ($2,000 per month
×
70% = $1,400 taxable portion must prepare Forms W-2 and W-3, unless it has furnished per payment; $1,400
×
6 months = $8,400 total taxable sick Edgewood with a sick pay statement. If the sick pay statepay). Only the six $2,000 checks received by Dave from ment was furnished, then Edgewood must prepare Forms
January through June are included in the calculation. The W-2 and W-3.
check received by Dave in July (the seventh check) was received more than 6 months after the month in which
Dave last worked.
Of each $2,000 payment Dave received, 30% ($600) is not subject to social security and Medicare taxes because the plan is contributory and Dave’s aftertax contribution is considered to be 30% of the premiums during the 3 policy
years before the calendar year of the accident.
FUTA tax. Of the $8,400 taxable sick pay (figured the same as for social security and Medicare taxes), only
$7,000 is subject to the FUTA tax because the FUTA
If two or more related corporations employ the same individual at the same time and pay this individual through a contribution base is $7,000.
common paymaster, which is one of the corporations, the
Federal income tax withholding. Of each $2,000 payment, $1,400 ($2,000
×
70%) is subject to voluntary federal corporations are considered to be a single employer. They have to pay, in total, no more in social security and Medicare taxes than a single employer would.
income tax withholding. In accordance with Dave’s Form
W-4S, $210 was withheld from each payment ($2,100 for
Each corporation must pay its own part of the employthe 10 payments made during 2006).
ment taxes and may deduct only its own part of the wages.
The deductions will not be allowed unless the corporation
Liability transferred. For the first 6 months following reimburses the common paymaster for the wage and tax the last month in which Dave worked, Key was liable for payments. See Regulations section 31.3121(s)-1 for more social security, Medicare, and FUTA taxes on any payinformation.
ments that constituted taxable wages. However, Key could have shifted the liability for the employer part of the social security and Medicare taxes (and for the FUTA tax) during the first 6 months by withholding Dave’s part of the social
security and Medicare taxes, timely depositing the taxes, and notifying Edgewood of the payments.
You must submit an application for authorization to act as an agent to the IRS Service Center where you will be filing
If Key shifted liability for the employer part of the social security and Medicare taxes to Edgewood and provided returns. A Form 2678, Employer Appointment of Agent, properly completed by each employer, must be submitted
Edgewood with a sick pay statement, Key would not prepare a Form W-2 for Dave. However, Key would prepare
“Third-Party Sick Pay Recap” Forms W-2 and W-3. Key and Edgewood must each prepare Form 941. Edgewood with this application. See Rev. Proc. 70-6, 1970-1 C.B.
420, Rev. Proc. 84-33, 1984-1 C.B. 502, and the separate
Instructions for Forms W-2 and W-3 for procedures and reporting requirements. Form 2678 does not apply to
FUTA taxes reportable on Form 940.
must also report the sick pay and withholding for Dave on
Forms W-2, W-3, and 940.
As an alternative, the parties could have followed the optional rule described under Optional rule for Form W-2 earlier. Under this rule, Key would prepare Form W-2 even though liability for the employer part of the social security and Medicare taxes had been shifted to Edgewood. Also,
Key would not prepare a sick pay statement, and
Magnetic tape filing of Forms 940, 941, and 944. Reporting agents may not use magnetic tape for filing Forms
940, 941, and 944. Instead, see Electronic filing of Forms
940, 941, and 944 below.
Edgewood, not Key, would prepare the recap Forms W-2 and W-3 reflecting the sick pay shown on Edgewood’s
Form 941.
Liability not transferred. If Key did not shift liability for the employer part of the social security and Medicare taxes to Edgewood, Key would prepare Forms W-2 and W-3 as well as Forms 941 and 940. In this situation, Edgewood would not report the sick pay.
Payments received after 6 months. The payments received by Dave in July through October are not subject to social security, Medicare, or FUTA taxes, because they were received more than 6 months after the last month in which Dave worked (December 2005). However, Key must
Electronic filing of Forms 940, 941, and 944. Reporting agents may file Forms 940, 941, and 944 electronically.
For details, see Publication 3112, IRS e-file Application and Participation. File Form 8633, Application to Participate in the IRS e-file Program, and Form 8655, Reporting
Agent Authorization. See Rev. Proc. 2005-60 for information on electronic filing of Forms 940, 941, and 944. You can find Rev. Proc. 2005-60 on page 449 of Internal Revenue Bulletin 2005-35 at www.irs.gov/pub/irs-irbs/irb05-35.
pdf. See Rev. Proc. 2003-69 for the requirements for completing and submitting Form 8655. You can find Rev.
Proc. 2003-69 on page 403 of Internal Revenue Bulletin
2003-34 at www.irs.gov/pub/irs-irbs/irb03-34.pdf. Visit the
Publication 15-A (January 2007) Page 19

Page 20 of 60 of Publication 15-A 9:17 - 20-DEC-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
IRS website at www.irs.gov/efile or call 1-866-255-0654 for the correct wages (wages plus employer-paid employee more information.
taxes) and withholding to report by dividing the stated pay by .9235. This will give you the wages to report in box 1 and
the social security and Medicare wages to report in boxes
3 and 5 of Form W-2.
Employment taxes for employees of a qualified subchapter
S subsidiary or other entity disregarded as an entity separate from its owner may be reported and paid under one of the following methods
To figure the correct social security tax to enter in box 4 and Medicare tax to enter in box 6, multiply the amounts in boxes 3 and 5 by the withholding rates (6.2% and 1.45%) for those taxes, and enter the results in boxes 4 and 6.
•
By its owner (as if the employees of the disregarded entity are employed directly by the owner) using the owner’s name and taxpayer identification number.
Example. Donald Devon hires Lydia Lone for only one week during 2007. He pays her $300 for that week. Donald agrees to pay Lydia’s part of the social security and Medicare taxes. To figure her reportable wages, he divides
•
By each entity recognized as a separate entity under state law using the entity’s own name and taxpayer identification number.
$300 by .9235. The result, $324.85, is the amount that he reports as wages in boxes 1, 3, and 5 of Form W-2. To figure the amount to report as social security tax, Donald multiplies $324.85 by the social security tax rate of 6.2%
(.062). The result, $20.14, is entered in box 4 of Form W-2.
If the second method is chosen, the owner retains responsibility for the federal employment tax obligations of the disregarded entity. For more information, see Notice
99-6, 1999-3 C.B. 321. You can find Notice 99-6 on page
12 of Internal Revenue Bulletin 1999-3 at
www.irs.gov/pub/irs-irbs/irb99-03.pdf.
To figure the amount to report as Medicare tax, Donald multiplies $324.85 by the Medicare tax rate of 1.45%
(.0145). The result, $4.71, is entered in box 6 of Form W-2.
Although he did not actually withhold the amounts from
Lydia, he will report these amounts as taxes withheld on
Form 941 or Form 944 and is responsible for matching the amounts with the employer share of these taxes.
For FUTA tax and federal income tax withholding,
Lydia’s weekly wages are $324.85.
If you pay your employee’s social security and Medicare taxes without deducting them from the employee’s pay, you must include the amount of the payments in the employee’s wages for federal income tax withholding and social security, Medicare, and FUTA taxes. This increase in the employee’s wage payment for your payment of the employee’s social security and Medicare taxes is also subject to employee social security and Medicare taxes.
This again increases the amount of the additional taxes you must pay.
Stated pay of more than $90,041.25 in 2007. For an employee with stated pay of more than $90,041.25 in
2007, the correct social security wage amount is
$90,041.25 (the first $97,500 of wages
×
.9235). The stated pay in excess of $90,041.25 is not subject to social security tax because the tax only applies to the first
$97,500 of wages (stated pay plus employer-paid employee taxes). Enter $97,500 in box 3 of Form W-2. The social security tax to enter in box 4 is $6,045 ($97,500 x
.062).
To figure the correct Medicare wages to enter in box 5 of
Form W-2, subtract $90,041.25 from the stated pay. Divide the result by .9855 (1
−
.0145) and add $97,500. For example, if stated pay is $100,000, the correct Medicare wages are figured as follows.
Household and agricultural employees. This discussion (see both above and below) does not apply to household and agricultural employers. If you pay a household or agricultural employee’s social security and Medicare taxes, these payments must be included in the employee’s wages. However, this wage increase due to the tax payments made for the employee is not subject to social security or Medicare taxes as discussed in this section.
To figure the employee’s increased wages in this situation, divide the stated pay (the amount that you pay without taking into account your payment of employee social security and Medicare taxes) by a factor for that year. This factor is determined by subtracting from 1 the combined employee social security and Medicare tax rate for the year that the wages are paid. For 2007, the factor is .9235 (1
−
.0765). If the stated pay is more than $90,041.25 (2007 wage base $97,500
×
.9235), follow the procedure described under Stated pay of more than $90,041.25 in 2007 below.
Stated pay of $90,041.25 or less in 2007. For an employee with stated pay of $90,041.25 or less in 2007, figure
$100,000 – $90,041.25 = $9,958.75
$9.958.75
÷
.9855 = $10,105.28
$10,105.28 + $97,500 = $107,605.28
The Medicare wages are $107,605.28. Enter this amount in box 5 of Form W-2. The Medicare tax to enter in box 6 is $1,560.28 ($107,605.28
×
.0145).
Although these employment tax amounts are not actually withheld from the employee’s pay, report them as withheld on Form 941, and pay this amount as the employer’s share of the social security and Medicare taxes. If the wages for federal income tax purposes in the preceding example are the same as for social security and Medicare purposes, the correct wage amount for income tax
Page 20 Publication 15-A (January 2007)

Page 21 of 60 of Publication 15-A 9:17 - 20-DEC-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
withholding is $107,605.28 ($100,000 + $6,045 + payments by using line 1 of Form W-4P. For an estate, the
$1,560.28), which is included in box 1 of Form W-2.
election to have no federal income tax withheld can be made by the executor or personal representative of the
Tax deposits and Form 941 or Form 944. If you pay decedent. The estate’s EIN should be entered in the area your employee’s portion of his or her social security and reserved for “Your social security number” on Form W-4P.
Medicare taxes rather than deducting them from his or her
Federal income tax must be withheld from eligible rollopay, you are liable for timely depositing or paying the ver distributions. See Eligible Rollover Distribution — 20% increased taxes associated with the wage increase. Also,
Withholding later.
report the increased wages on the appropriate lines of
Form 941 for the quarter during which the wages were paid or on Form 944.
The United States has social security agreements with many countries to eliminate dual taxation and coverage under two social security systems. Under these agreements, sometimes known as totalization agreements, employees generally must pay social security taxes only to the country where they work. Employees and employers who are subject only to foreign social security taxes under these agreements are exempt from U.S. social security taxes, including the Medicare portion.
The United States has social security agreements with the following countries: Australia, Austria, Belgium, Canada, Chile, Finland, France, Germany, Greece, Ireland,
Italy, Japan, South Korea, Luxembourg, the Netherlands,
Norway, Portugal, Spain, Sweden, Switzerland, and the
United Kingdom. Additional agreements are expected in the future. For more information, see Publication 519, U.S.
Tax Guide for Aliens, or contact:
Social Security Administration
Office of International Programs
P.O. Box 17741
Baltimore, MD 21235-7741
You can get more information from the SSA at www.
socialsecurity.gov/international.
Withholding from periodic payments of a pension or annuity is figured in the same manner as withholding from wages. Periodic payments are made in installments at regular intervals over a period of more than 1 year. They may be paid annually, quarterly, monthly, etc.
If the recipient wants income tax withheld, he or she must designate the number of withholding allowances on line 2 of Form W-4P and can designate an additional amount to be withheld on line 3. If the recipient does not want any federal income tax withheld from his or her periodic payments, he or she can check the box on line 1 of
Form W-4P and submit the form to you. If the recipient does not submit Form W-4P, you must withhold on periodic payments as if the recipient were married claiming three withholding allowances. Generally, this means that tax will be withheld if the pension or annuity is at least $1,520 a month.
If you receive a Form W-4P that does not contain the recipient’s correct taxpayer identification number (TIN), you must withhold as if the recipient were single claiming zero withholding allowances even if the recipient chooses not to have income tax withheld.
There are some kinds of periodic payments for which the recipient cannot use Form W-4P because they are already defined as wages subject to federal income tax withholding. These include retirement pay for service in the
U.S. Armed Forces and payments from certain nonqualified deferred compensation plans and compensation plans of exempt organizations described in section 457.
The recipient’s Form W-4P stays in effect until he or she changes or revokes it. You must notify recipients each year of their right to choose not to have federal income tax withheld or to change their previous choice.
Generally, federal income tax withholding applies to the taxable part of payments made from pension, profit-sharing, stock bonus, annuity, and certain deferred compensation plans; from individual retirement arrangements (IRAs); and from commercial annuities. The method and rate of withholding depends on (a) the kind of payment, (b) whether the payments are delivered outside the
United States or its possessions, and (c) whether the payee is a nonresident alien individual, a nonresident alien beneficiary, or a foreign estate. Qualified distributions from
Roth IRAs are nontaxable and, therefore, not subject to withholding. See Payments to Foreign Persons and Pay-
ments Outside the United States later for special withholding rules that apply to payments outside the United States and payments to foreign persons.
The recipient of pension or annuity payments can choose not to have federal income tax withheld from the
Publication 15-A (January 2007)
You must withhold at a flat 10% rate from nonperiodic payments (but see Eligible Rollover Distribution — 20%
Withholding later) unless the recipient chooses not to have income tax withheld. Distributions from an IRA that are payable on demand are treated as nonperiodic payments.
A recipient can choose not to have income tax withheld (if permitted) from a nonperiodic payment by submitting Form
W-4P (containing his or her correct TIN) and checking the box on line 1. Generally, this choice not to have federal income tax withheld will apply to any later payment from
Page 21

Page 22 of 60 of Publication 15-A 9:17 - 20-DEC-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
the same plan. A recipient cannot use line 2 for nonperiodic payments. But he or she may use line 3 to specify an additional amount that he or she wants withheld.
If a recipient submits a Form W-4P that does not contain his or her correct TIN, you cannot honor his or her request not to have income tax withheld and you must withhold
10% of the payment for federal income tax.
Distributions from qualified pension or annuity plans (for example, 401(k) pension plans, IRAs, and section 457(b) plans maintained by a governmental employer) or tax-sheltered annuities that are eligible to be rolled over tax free to an IRA or qualified plan are subject to a flat 20% withholding rate. The 20% withholding rate is required and a recipient cannot choose to have less federal income tax withheld from eligible rollover distributions. However, you
By January 31 of the next year, you must furnish a statement on Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs,
Insurance Contracts, etc., showing the total amount of the recipient’s pension or annuity payments and the total federal income tax you withheld during the prior year. Report income tax withheld on Form 945, Annual Return of Withheld Federal Income Tax, not on Form 941 or Form 944.
If the recipient is a foreign person who has provided you with Form W-8BEN, you instead must furnish a statement to the recipient on Form 1042-S, Foreign Person’s U.S.
Source Income Subject to Withholding, by March 15 for the prior year. Report federal income tax withheld on Form
1042, Annual Withholding Tax Return for U.S. Source
Income of Foreign Persons.
should not withhold federal income tax if the entire distribution is transferred by the plan administrator in a direct rollover to a traditional IRA, qualified pension plan, govern-
mental section 457(b) plan (if allowed by the plan), or tax-sheltered annuity.
You may use various methods of figuring federal income tax withholding. The methods described below may be used instead of the common payroll methods provided in
Publication 15 (Circular E). Use the method that best suits your payroll system and employees.
Exceptions. Distributions that are (a) required by law, (b) one of a specified series of equal payments, or (c) qualify-
!
For wages paid after December 31, 2005, eming “hardship” distributions are not “eligible rollover distri-
CAUTION ployers must use a modified procedure to figure butions” and are not subject to the mandatory 20% federal the amount of federal income tax withholding on income tax withholding. See Publication 505, Tax Withthe wages of nonresident alien employees. This procedure holding and Estimated Tax, for details. See also Nonperi- is discussed in Publication 15 (Circular E). Before you use
odic Payments — 10% Withholding above.
any of the alternative methods to figure the federal income
tax withholding on the wages of nonresident alien employees, see Publication 15 (Circular E). Do not use the Combined Income Tax, Employee Social Security Tax, and
Unless the recipient is a nonresident alien, withholding (in
Employee Medicare Tax Withholding Table on pages
37 – 56 for figuring withholding on nonresident alien employees.
the manner described above) is required on any periodic or nonperiodic payments that are delivered outside the
United States or its possessions. A recipient cannot choose not to have federal income tax withheld.
In the absence of a treaty exemption, nonresident aliens, nonresident alien beneficiaries, and foreign estates generally are subject to a 30% withholding tax under sec-
Annualized wages. Using your employee’s annual wages, figure the withholding using the Percentage
Method, Table 7 – Annual Payroll Period, in Publication 15
(Circular E). Divide the amount from the table by the number of payroll periods, and the result will be the amount of withholding for each payroll period.
tion 1441 on the taxable portion of a periodic or nonperiodic pension or annuity payment that is from U.S. sources.
However, most tax treaties provide that private pensions and annuities are exempt from withholding and tax. Also,
Average estimated wages. You may withhold the tax for a payroll period based on estimated average wages, with necessary adjustments, for any quarter. For details, see
Regulations section 31.3402(h)(1)-1.
payments from certain pension plans are exempt from withholding even if no tax treaty applies. See Publication
Cumulative wages. An employee may ask you, in writing,
515, Withholding of Tax on Nonresident Aliens and Forto withhold tax on cumulative wages. If you agree to do so, eign Entities, and Publication 519, U.S. Tax Guide for and you have paid the employee for the same kind of
Aliens, for details. A foreign person should submit Form payroll period (weekly, biweekly, etc.) since the beginning
W-8BEN, Certificate of Foreign Status of Beneficial Owner of the year, you may figure the tax as follows.
for United States Tax Withholding, to you before receiving Add the wages you have paid the employee for the any payments. The Form W-8BEN must contain the forcurrent calendar year to the current payroll period amount.
eign person’s TIN.
Divide this amount by the number of payroll periods so far
Page 22 Publication 15-A (January 2007)

Page 23 of 60 of Publication 15-A 9:17 - 20-DEC-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
this year including the current period. Figure the withholding on this amount, and multiply the withholding by the number of payroll periods used above. Use the percentage method shown in Publication 15 (Circular E). Subtract the total withholding calculated from the total tax withheld during the calendar year. The excess is the amount to withhold for the current payroll period. (See Rev. Proc.
78-8, 1978-1 C.B. 562, for an example of the cumulative method.)
5. Multiply the total number of payroll periods from step
2 by the step 4 amount.
6. Subtract from the step 5 amount the total tax already withheld during the current term of continuous employment. Any excess is the amount to withhold for the current payroll period.
(See Regulations section 31.3402(h)(4)-1(c)(4) for examples of the part-year method.)
Part-year employment. A part-year employee who figures income tax on a calendar-year basis may ask you to withhold tax by the part-year employment method. The request must be in writing and must contain the following information:
•
The last day of any employment during the calendar year with any prior employer.
Term of continuous employment. A term of continuous employment may be a single term or two or more following terms of employment with the same employer. A continuous term includes holidays, regular days off, and days off for illness or vacation. A continuous term begins on the first day that an employee works for you and earns pay. It ends on the earlier of the employee’s last day of work for you or, if the employee performs no services for you for more than 30 calendar days, the last workday before the 30-day period. If an employment relationship is
•
A statement that the employee uses the calendar year accounting period.
•
A statement that the employee reasonably anticipates that he or she will be employed by all employended, the term of continuous employment is ended even if a new employment relationship is established with the same employer within 30 days.
ers for a total of no more than 245 days in all terms of continuous employment (defined below) during the current calendar year.
Other methods. You may use other methods and tables for withholding taxes, as long as the amount of tax withheld is consistently about the same as it would be under the
Complete the following steps to figure withholding tax by percentage method shown in Publication 15 (Circular E). If the part-year method.
1. Add the wages to be paid to the employee for the current payroll period to any wages that you have you develop an alternative method or table, you should test the full range of wage and allowance situations to be sure that they meet the tolerances contained in Regulations section 31.3402(h)(4)-1 as shown in the chart below.
already paid to the employee in the current term of continuous employment.
2. Add the number of payroll periods used in step 1 to the number of payroll periods between the employee’s last employment and current employment.
To find the number of periods between the last em-
If the tax required to be withheld under the annual percentage is —
Less than $10.00
The annual tax withheld under your method may not differ by more than —
$9.99
ployment and current employment, divide the number of calendar days between the employee’s last
$10 or more but under
$100
$10 plus 10% of the excess over $10 day of earlier employment (or the previous December 31, if later) and the first day of current employment by the number of calendar days in the current payroll period.
3. Divide the step 1 amount by the total number of
$100 or more but under
$1000
$1,000 or more
$19 plus 3% of the excess over $100
$46 plus 1% of the excess over $1,000 payroll periods from step 2.
4. Find the tax in the withholding tax tables on the step
3 amount. Be sure to use the correct payroll period table and to take into account the employee’s withholding allowances.
Publication 15-A (January 2007) Page 23

Page 24 of 60 of Publication 15-A 9:17 - 20-DEC-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Two formula tables for percentage method withholding are on pages 25 and 26. The differences in the Alternative
Percentage Method formulas and the steps for figuring withheld tax for different payroll systems are shown in this example.
MARRIED PERSON
(Weekly Payroll Period)
If wages exceeding the allowance amount are over $154 but not over $449:
Method: Income Tax Withheld:
Percentage (Pub. 15) . . . 10% of excess over $154
Alternative 1 (Page 25) . . 10% of such wages minus $15.4
Alternative 2 (Page 26) . . Such wages minus $154, times 10% of remainder
Nonresident alien employees. For wages paid after December 31, 2005, employers must use a modified procedure to figure the amount of federal income tax withholding on the wages of nonresident alien employees. This procedure is discussed in Publication 15 (Circular E). Before you use these tables to figure the federal income tax withholding on the wages of nonresident alien employees, see
Publication 15 (Circular E).
Rounding. When employers use the percentage method in Publication 15 (Circular E) or the formula tables for percentage method withholding in this publication, the tax for the pay period may be rounded to the nearest dollar. If rounding is used, it must be used consistently. Withheld tax amounts should be rounded to the nearest whole dollar by (a) dropping amounts under 50 cents and (b) increasing amounts from 50 to 99 cents to the next higher dollar. This rounding will be considered to meet the tolerances under section 3402(h)(4).
Page 24 Publication 15-A (January 2007)

Page 25 of 60 of Publication 15-A 9:17 - 20-DEC-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
(For Wages Paid in 2007)
Alternative 1.—Tables for Percentage Method Withholding Computations
Table A(1)—WEEKLY PAYROLL PERIOD (Amount for each allowance claimed is $65.38)
If the wage in excess of allowance amount is:
Over—
$0
$51
$195
$645
$1,482
$3,131
$6,763
But not over—
—$51
—$195
—$645
—$1,482
—$3,131
—$6,763
—
Single Person
The income tax to be withheld is:
Of such wage—
0%
10% less
15% less
25% less
28% less
33% less
35% less
From product
$0
$5.10
$14.85
$79.35
$123.81
$280.36
$415.62
If the wage in excess of allowance amount is:
Over—
$0
$154
$449
$1,360
$2,573
$3,907
$6,865
But not over—
—$154
—$449
—$1,360
—$2,573
—$3,907
—$6,865
—
Married Person
The income tax to be withheld is:
Of such wage—
0%
10% less
15% less
25% less
28% less
33% less
35% less
From product
$0
$15.40
$37.85
$173.85
$251.04
$446.39
$583.69
If the wage in excess of allowance amount is:
Over—
$0
$102
$392
$1,289
$2,964
$6,262
$13,525
Table B(1)—BIWEEKLY PAYROLL PERIOD (Amount for each allowance claimed is $130.77)
Single Person
But not over—
—$102
—$392
—$1,289
—$2,964
—$6,262
—$13,525
—
The income tax to be withheld is:
Of such wage—
From product
0%
10% less
15% less
25% less
28% less
33% less
35% less
$0
$10.20
$29.65
$158.55
$247.47
$560.57
$831.07
If the wage in excess of allowance amount is:
Over—
$0
$308
$898
$2,719
$5,146
$7,813
$13,731
But not over—
—$308
—$898
—$2,719
—$5,146
—$7,813
—$13,731
—
Married Person
The income tax to be withheld is:
Of such wage—
From product
0%
10% less
15% less
25% less
28% less
33% less
35% less
$0
$30.80
$75.70
$347.60
$501.98
$892.63
$1,167.25
Table C(1)—SEMIMONTHLY PAYROLL PERIOD (Amount for each allowance claimed is $141.67)
If the wage in excess of allowance amount is:
Over—
$0
$110
$422
$1,397
$3,211
$6,783
$14,652
But not over—
—$110
—$422
—$1,397
—$3,211
—$6,783
—$14,652
—
Single Person
The income tax to be withheld is:
Of such wage—
From product
0%
10% less
15% less
25% less
28% less
33% less
35% less
$0
$11.00
$32.10
$171.80
$268.13
$607.28
$900.32
If the wage in excess of allowance amount is:
Over—
$0
$333
$973
$2,946
$5,575
$8,465
$14,875
But not over—
—$333
—$973
—$2,946
—$5,575
—$8,465
—$14,875
—
Married Person
The income tax to be withheld is:
Of such wage—
From product
0%
10% less
15% less
25% less
28% less
33% less
35% less
$0
$33.30
$81.95
$376.55
$543.80
$967.05
$1,264.55
Table D(1)—MONTHLY PAYROLL PERIOD (Amount for each allowance claimed is $283.33)
If the wage in excess of allowance amount is:
Over—
$0
$221
$843
$2,793
$6,423
$13,567
$29,304
But not over—
—$221
—$843
—$2,793
—$6,423
—$13,567
—$29,304
—
Single Person
The income tax to be withheld is:
Of such wage—
From product
0%
10% less
15% less
25% less
28% less
33% less
35% less
$0
$22.10
$64.25
$343.55
$536.24
$1,214.59
$1,800.67
If the wage in excess of allowance amount is:
Over—
$0
$667
$1,946
$5,892
$11,150
$16,929
$29,750
But not over—
—$667
—$1,946
—$5,892
—$11,150
—$16,929
—$29,750
—
Married Person
The income tax to be withheld is:
Of such wage—
From product
0%
10% less
15% less
25% less
28% less
33% less
35% less
$0
$66.70
$164.00
$753.20
$1,087.70
$1,934.15
$2,529.15
Single Person
If the wage in excess of allowance amount divided by the number of days in the pay period is:
Over—
$0.00
$10.20
$38.90
$128.90
$296.40
$626.20
$1,352.50
Table E(1)—DAILY OR MISCELLANEOUS PAYROLL PERIOD
(Amount for each allowance claimed per day for such period is $13.08)
But not over—
—$10.20
—$38.90
—$128.90
—$296.40
—$626.20
—$1,352.50
—
The income tax to be withheld multiplied by the number of days in such period is:
Of such wage—
From product
0%
10% less
15% less
25% less
28% less
33% less
35% less
$0
$1.02
$2.97
$15.86
$24.74
$56.06
$83.11
Married Person
If the wage in excess of allowance amount divided by the number of days in the pay period is:
Over—
$0.00
$30.80
$89.80
$271.90
$514.60
$781.30
$1,373.10
But not over—
—$30.80
—$89.80
—$271.90
—$514.60
—$781.30
—$1,373.10
—
The income tax to be withheld multiplied by the number of days in such period is:
Of such wage—
From product
0%
10% less
15% less
25% less
28% less
33% less
35% less
$0
$3.08
$7.57
$34.76
$50.19
$89.25
$116.72
Note.— The adjustment factors may be reduced by one–half cent (e.g., 7.50 to
7.495; 69.38 to 69.375) to eliminate separate half rounding operations.
The first two brackets of these tables may be combined, provided zero withholding is used to credit withholding amounts computed by the combined bracket rates, e.g., $0 to $51 and $51 to $192 combined to read,
Over $0, But not over $192.
The employee’s excess wage (gross wage less amount for allowances claimed) is used with the applicable percentage rates and subtraction factors to calculate the amount of income tax withheld.
Publication 15-A (January 2007) Page 25

Page 26 of 60 of Publication 15-A 9:17 - 20-DEC-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
(For Wages Paid in 2007)
Alternative 2.—Tables for Percentage Method Withholding Computations
Table A(2)—WEEKLY PAYROLL PERIOD (Amount for each allowance claimed is $65.38)
If the wage in excess of allowance amount is:
Over—
$0
$51
$195
$645
$1,482
$3,131
$6,763
But not over—
—$51
—$195
—$645
—$1,482
—$3,131
—$6,763
—
Single Person
The income tax to be withheld is:
Such wage— minus $0.00
minus $51.00
minus $99.00
minus $317.40
minus $442.18
minus $849.58
minus $1,187.49
Times
0%
10%
15%
25%
28%
33%
35%
If the wage in excess of allowance amount is:
Over—
$0
$154
$449
$1,360
$2,573
$3,907
$6,865
But not over—
—$154
—$449
—$1,360
—$2,573
—$3,907
—$6,865
—
Married Person
The income tax to be withheld is:
Such wage— minus $0.00
minus $154.00
minus $252.33
minus $695.40
minus $896.57
minus $1,352.70
minus $1,667.69
Times
0%
10%
15%
25%
28%
33%
35%
Table B(2)—BIWEEKLY PAYROLL PERIOD (Amount for each allowance claimed is $130.77)
If the wage in excess of allowance amount is:
Over—
$0
$102
$389
$1,289
$2,964
$6,262
$13,525
But not over—
—$102
—$389
—$1,289
—$2,964
—$6,262
—$13,525
—
Single Person
The income tax to be withheld is:
Such wage— minus $0.00
minus $102.00
minus $197.67
minus $634.20
minus $883.82
minus $1,698.70
minus $2,374.49
Times
0%
10%
15%
25%
28%
33%
35%
If the wage in excess of allowance amount is:
Over—
$0
$308
$898
$2,719
$5,146
$7,813
$13,731
But not over—
—$308
—$898
—$2,719
—$5,146
—$7,813
—$13,731
—
Married Person
The income tax to be withheld is:
Such wage— minus $0.00
minus $308.00
minus $504.67
minus $1,390.40
minus $1,792.79
minus $2,704.94
minus $3,335.00
Times
0%
10%
15%
25%
28%
33%
35%
Table C(2)—SEMIMONTHLY PAYROLL PERIOD (Amount for each allowance claimed is $141.67)
If the wage in excess of allowance amount is:
Over—
$0
$110
$422
$1,397
$3,211
$6,783
$14,652
But not over—
—$110
—$422
—$1,397
—$3,211
—$6,783
—$14,652
—
Single Person
The income tax to be withheld is:
Such wage— minus $0.00
minus $110.00
minus $214.00
minus $687.20
minus $957.61
minus $1,840.24
minus $2,572.34
Times
0%
10%
15%
25%
28%
33%
35%
If the wage in excess of allowance amount is:
Over—
$0
$333
$973
$2,946
$5,575
$8,465
$14,875
But not over—
—$333
—$973
—$2,946
—$5,575
—$8,465
—$14,875
—
Married Person
The income tax to be withheld is:
Such wage— minus $0.00
minus $333.00
minus $546.33
minus $1,506.20
minus $1,942.14
minus $2,930.45
minus $3,613.00
Times
0%
10%
15%
25%
28%
33%
35%
Table D(2)—MONTHLY PAYROLL PERIOD (Amount for each allowance claimed is $283.33)
If the wage in excess of allowance amount is:
Over—
$0
$221
$843
$2,793
$6,423
$13,567
$29,304
But not over—
—$221
—$843
—$2,793
—$6,423
—$13,567
—$29,304
—
Single Person
The income tax to be withheld is:
Such wage— minus $0.00
minus $221.00
minus $428.33
minus $1,374.20
minus $1,915.14
minus $3,680.58
minus $5,144.77
Times
0%
10%
15%
25%
28%
33%
35%
If the wage in excess of allowance amount is:
Over—
$0
$667
$1,946
$5,892
$11,150
$16,929
$29,750
But not over—
—$667
—$1,946
—$5,892
—$11,150
—$16,929
—$29,750
—
Married Person
The income tax to be withheld is:
Such wage— minus $0.00
minus $667.00
minus $1,093.33
minus $3,012.80
minus $3,884.64
minus $5,861.06
minus $7,226.14
Times
0%
10%
15%
25%
28%
33%
35%
Table E(2)—DAILY OR MISCELLANEOUS PAYROLL PERIOD
(Amount for each allowance claimed per day for such period is $13.08)
Single Person
If the wage in excess of allowance amount divided by the number of days in the pay period is:
The income tax to be withheld multiplied by the number of days in such period is:
Married Person
If the wage in excess of allowance amount divided by the number of days in the pay period is:
The income tax to be withheld multiplied by the number of days in such period is:
Over— But not over—
$0.00
$10.20
$38.90
—$10.20
—$38.90
—$128.90
$128.90
$296.40
—$296.40
—$626.20
$626.20
—$1,352.50
$1,352.50
—
Such wage— minus $0.00
minus $10.20
minus $19.77
minus $63.42
minus $88.36
minus $169.87
minus $237.44
Times
0%
10%
15%
25%
28%
33%
35%
Note.— The first two brackets of these tables may be combined, provided zero withholding is used to credit withholding amounts computed by the combined bracket rates, e.g., $0 to $51 and $51 to
$192 combined to read, Over $0, But not over $192.
Over— But not over—
$0.00
$30.80
$89.80
—$30.80
—$89.80
—$271.90
$271.90
$514.60
—$514.60
—$781.30
$781.30
—$1,373.10
$1,373.10
—
Such wage— minus $0.00
minus $30.80
minus $50.47
minus $139.02
minus $179.24
minus $270.45
minus $333.47
Times
0%
10%
15%
25%
28%
33%
35%
The employee’s excess wage (gross wage less amount for allowances claimed) is used with the applicable percentage rates and subtraction factors to calculate the amount of income tax withheld.
Page 26 Publication 15-A (January 2007)

Page 27 of 60 of Publication 15-A 9:17 - 20-DEC-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Wages on pages 28 – 31, the reduction factor includes both the amount for withholding allowances claimed and a rate adjustment factor as shown in the Alternative 2 — Tables
for Percentage Method Withholding Computations on page 26. In the tables for Computing Income Tax Withhold-
ing From Wages Exceeding Allowance Amount on pages
The Wage Bracket Percentage Method Tables show the
Nonresident alien employees. For wages paid after December 31, 2005, employers must use a modified proce-
32 – 35, the reduction factor does not include an amount for the number of allowances claimed.
gross wage brackets that apply to each withholding percentage rate for employees with up to nine withholding Which table to use. Use the kind of wage bracket table allowances. These tables also show the computation facthat best suits your payroll system. For example, some tors for each number of withholding allowances and the payroll systems automatically subtract from wages the applicable wage bracket. The computation factors are allowance amount for each employee before finding the used to figure the amount of withholding tax by a percentamount of tax to withhold. The tables for Computing In- age method.
come Tax Withholding From Wages Exceeding Allowance
Amount can be used in these systems. The reduction factors in these tables do not include the allowance amount that was automatically subtracted before applying dure to figure the amount of federal income tax withholding on the wages of nonresident alien employees. This procethe table factors in the calculation. For other systems that do not separately subtract the allowance amount, use the dure is discussed in Publication 15 (Circular E). Before you use these tables to figure the federal income tax withholdtables for Computing Income Tax Withholding From Gross
Wages.
ing on the wages of nonresident alien employees, see
Publication 15 (Circular E).
Kinds of tables. Two kinds of Wage Bracket Percentage
Method Tables are shown. Each has tables for married and single persons for weekly, biweekly, semimonthly, and monthly payroll periods.
The difference between the two kinds of tables is the reduction factor to be subtracted from wages before multiplying by the applicable percentage withholding rate. In the tables for Computing Income Tax Withholding From Gross
Rounding. When employers use the Wage Bracket Per-
centage Method Tables, the tax for the period may be rounded to the nearest dollar. If rounding is used, it must be used consistently. Withheld tax amounts should be rounded to the nearest whole dollar by (a) dropping amounts under 50 cents and (b) increasing amounts from
50 to 99 cents to the next higher dollar. Such rounding will be deemed to meet the tolerances under section
3402(h)(4).
Publication 15-A (January 2007) Page 27

Page 28 of 60 of Publication 15-A 9:17 - 20-DEC-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
(For Wages Paid in 2007)
Wage Bracket Percentage Method Table for Computing
Income Tax Withholding From Gross Wages
Weekly Payroll Period
Single Persons
If the number of allowances is—
And gross wages are—
Over from gross wages
1
Multiply result by—
And gross wages are—
Over
Married Persons from gross wages
1
0
1
2
3
4
5
6
7
8
9 2
A
$0.00
$195.00
$645.00
$1,482.00
$3,131.00
$6,763.00
$0.00
$260.38
$710.38
$1,547.38
$3,196.38
$6,828.38
$0.00
$325.76
$775.76
$1,612.76
$3,261.76
$6,893.76
$0.00
$391.14
$841.14
$1,678.14
$3,327.14
$6,959.14
$0.00
$456.52
$906.52
$1,743.52
$3,392.52
$7,024.52
$0.00
$521.90
$971.90
$1,808.90
$3,457.90
$7,089.90
$0.00
$587.28
$1,037.28
$1,874.28
$3,523.28
$7,155.28
$0.00
$652.66
$1,102.66
$1,939.66
$3,588.66
$7,220.66
$0.00
$718.04
$1,168.04
$2,005.04
$3,654.04
$7,286.04
$0.00
$783.42
$1,233.42
$2,070.42
$3,719.42
$7,351.42
But not over
B
$195.00
$645.00
$1,482.00
$3,131.00
$6,763.00
. . . . . .
$521.90
$971.90
$1,808.90
$3,457.90
$7,089.90
. . . . . .
$587.28
$1,037.28
$1,874.28
$3,523.28
$7,155.28
. . . . . .
$652.66
$1,102.66
$1,939.66
$3,588.66
$7,220.66
. . . . . .
$718.04
$1,168.04
$2,005.04
$3,654.04
$7,286.04
. . . . . .
$260.38
$710.38
$1,547.38
$3,196.38
$6,828.38
. . . . . .
$325.76
$775.76
$1,612.76
$3,261.76
$6,893.76
. . . . . .
$391.14
$841.14
$1,678.14
$3,327.14
$6,959.14
. . . . . .
$456.52
$906.52
$1,743.52
$3,392.52
$7,024.52
. . . . . .
$783.42
$1,233.42
$2,070.42
$3,719.42
$7,351.42
. . . . . .
subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract
C
$51.00
$99.00
$317.40
$442.18
$849.58
$1,187.49
$574.04
$622.04
$840.44
$965.22
$1,372.62
$1,710.53
$116.38
$164.38
$382.78
$507.56
$914.96
$1,252.87
$181.76
$229.76
$448.16
$572.94
$980.34
$1,318.25
$247.14
$295.14
$513.54
$638.32
$1,045.72
$1,383.63
$312.52
$360.52
$578.92
$703.70
$1,111.10
$1,449.01
$377.90
$425.90
$644.30
$769.08
$1,176.48
$1,514.39
$443.28
$491.28
$709.68
$834.46
$1,241.86
$1,579.77
$508.66
$556.66
$775.06
$899.84
$1,307.24
$1,645.15
subtract subtract subtract subtract subtract subtract
$639.42
$687.42
$905.82
$1,030.60
$1,438.00
$1,775.91
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
D
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
A
$0.00
$449.00
$1,360.00
$2,573.00
$3,907.00
$6,865.00
$0.00
$514.38
$1,425.38
$2,638.38
$3,972.38
$6,930.38
$0.00
$579.76
$1,490.76
$2,703.76
$4,037.76
$6,995.76
$0.00
$645.14
$1,556.14
$2,769.14
$4,103.14
$7,061.14
$0.00
$710.52
$1,621.52
$2,834.52
$4,168.52
$7,126.52
$0.00
$775.90
$1,686.90
$2,899.90
$4,233.90
$7,191.90
$0.00
$841.28
$1,752.28
$2,965.28
$4,299.28
$7,257.28
$0.00
$906.66
$1,817.66
$3,030.66
$4,364.66
$7,322.66
$0.00
$972.04
$1,883.04
$3,096.04
$4,430.04
$7,388.04
$0.00
$1,037.42
$1,948.42
$3,161.42
$4,495.42
$7,453.42
C
$154.00
$252.33
$695.40
$896.57
$1,352.70
$1,667.69
$219.38
$317.71
$760.78
$961.95
$1,418.08
$1,733.07
$284.76
$383.09
$826.16
$1,027.33
$1,483.46
$1,798.45
$350.14
$448.47
$891.54
$1,092.71
$1,548.84
$1,863.83
$415.52
$513.85
$956.92
$1,158.09
$1,614.22
$1,929.21
$480.90
$579.23
$1,022.30
$1,223.47
$1,679.60
$1,994.59
$546.28
$644.61
$1,087.68
$1,288.85
$1,744.98
$2,059.97
$611.66
$709.99
$1,153.06
$1,354.23
$1,810.36
$2,125.35
$677.04
$775.37
$1,218.44
$1,419.61
$1,875.74
$2,190.73
$742.42
$840.75
$1,283.82
$1,484.99
$1,941.12
$2,256.11
subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract
But not over
B
$449.00
$1,360.00
$2,573.00
$3,907.00
$6,865.00
. . . . . .
$775.90
$1,686.90
$2,899.90
$4,233.90
$7,191.90
. . . . . .
$841.28
$1,752.28
$2,965.28
$4,299.28
$7,257.28
. . . . . .
$906.66
$1,817.66
$3,030.66
$4,364.66
$7,322.66
. . . . . .
$972.04
$1,883.04
$3,096.04
$4,430.04
$7,388.04
. . . . . .
$514.38
$1,425.38
$2,638.38
$3,972.38
$6,930.38
. . . . . .
$579.76
$1,490.76
$2,703.76
$4,037.76
$6,995.76
. . . . . .
$645.14
$1,556.14
$2,769.14
$4,103.14
$7,061.14
. . . . . .
$710.52
$1,621.52
$2,834.52
$4,168.52
$7,126.52
. . . . . .
$1,037.42
$1,948.42
$3,161.42
$4,495.42
$7,453.42
. . . . . .
Multiply result by—
Instructions
A.
For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number of allowances claimed.
B.
Read across the selected subsection and locate the bracket applicable to the employee’s gross wages in columns A and B.
C.
Subtract the amount shown in column C from the employee’s gross wages.
D.
Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.
1
2
If the gross wages are less than the amount to be subtracted, the withholding is zero.
You can expand these tables for additional allowances. To do this, increase the amounts in this subsection by $65.38 for each additional allowance claimed.
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
D
10%
15%
25%
28%
33%
35%
Page 28 Publication 15-A (January 2007)

Page 29 of 60 of Publication 15-A 9:17 - 20-DEC-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
If the number of allowances is—
0
1
2
3
4
5
6
7
8
9 2
(For Wages Paid in 2007)
Wage Bracket Percentage Method Table for Computing
Income Tax Withholding From Gross Wages
Biweekly Payroll Period
Single Persons Married Persons
And gross wages are— And gross wages are—
Over from gross wages
1
Multiply result by— Over from gross wages
1
Multiply result by—
A
$0.00
$389.00
$1,289.00
$2,964.00
$6,262.00
$13,525.00
$0.00
$1,042.85
$1,942.85
$3,617.85
$6,915.85
$14,178.85
$0.00
$1,173.62
$2,073.62
$3,748.62
$7,046.62
$14,309.62
$0.00
$1,304.39
$2,204.39
$3,879.39
$7,177.39
$14,440.39
$0.00
$1,435.16
$2,335.16
$4,010.16
$7,308.16
$14,571.16
$0.00
$519.77
$1,419.77
$3,094.77
$6,392.77
$13,655.77
$0.00
$650.54
$1,550.54
$3,225.54
$6,523.54
$13,786.54
$0.00
$781.31
$1,681.31
$3,356.31
$6,654.31
$13,917.31
$0.00
$912.08
$1,812.08
$3,487.08
$6,785.08
$14,048.08
$0.00
$1,565.93
$2,465.93
$4,140.93
$7,438.93
$14,701.93
But not over
B
$389.00
$1,289.00
$2,964.00
$6,262.00
$13,525.00
. . . . . .
$1,042.85
$1,942.85
$3,617.85
$6,915.85
$14,178.85
. . . . . .
$1,173.62
$2,073.62
$3,748.62
$7,046.62
$14,309.62
. . . . . .
$1,304.39
$2,204.39
$3,879.39
$7,177.39
$14,440.39
. . . . . .
$1,435.16
$2,335.16
$4,010.16
$7,308.16
$14,571.16
. . . . . .
$1,565.93
$2,465.93
$4,140.93
$7,438.93
$14,701.93
. . . . . .
$519.77
$1,419.77
$3,094.77
$6,392.77
$13,655.77
. . . . . .
$650.54
$1,550.54
$3,225.54
$6,523.54
$13,786.54
. . . . . .
$781.31
$1,681.31
$3,356.31
$6,654.31
$13,917.31
. . . . . .
$912.08
$1,812.08
$3,487.08
$6,785.08
$14,048.08
. . . . . .
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
D
10%
15%
25%
28%
33%
35% subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract
C
$102.00
$197.67
$634.20
$883.82
$1,698.70
$2,374.49
$755.85
$851.52
$1,288.05
$1,537.67
$2,352.55
$3,028.34
$886.62
$982.29
$1,418.82
$1,668.44
$2,483.32
$3,159.11
$1,017.39
$1,113.06
$1,549.59
$1,799.21
$2,614.09
$3,289.88
$1,148.16
$1,243.83
$1,680.36
$1,929.98
$2,744.86
$3,420.65
$232.77
$328.44
$764.97
$1,014.59
$1,829.47
$2,505.26
$363.54
$459.21
$895.74
$1,145.36
$1,960.24
$2,636.03
$494.31
$589.98
$1,026.51
$1,276.13
$2,091.01
$2,766.80
$625.08
$720.75
$1,157.28
$1,406.90
$2,221.78
$2,897.57
subtract subtract subtract subtract subtract subtract
$1,278.93
$1,374.60
$1,811.13
$2,060.75
$2,875.63
$3,551.42
A
$0.00
$898.00
$2,719.00
$5,146.00
$7,813.00
$13,731.00
$0.00
$1,551.85
$3,372.85
$5,799.85
$8,466.85
$14,384.85
$0.00
$1,682.62
$3,503.62
$5,930.62
$8,597.62
$14,515.62
$0.00
$1,813.39
$3,634.39
$6,061.39
$8,728.39
$14,646.39
$0.00
$1,944.16
$3,765.16
$6,192.16
$8,859.16
$14,777.16
$0.00
$1,028.77
$2,849.77
$5,276.77
$7,943.77
$13,861.77
$0.00
$1,159.54
$2,980.54
$5,407.54
$8,074.54
$13,992.54
$0.00
$1,290.31
$3,111.31
$5,538.31
$8,205.31
$14,123.31
$0.00
$1,421.08
$3,242.08
$5,669.08
$8,336.08
$14,254.08
$0.00
$2,074.93
$3,895.93
$6,322.93
$8,989.93
$14,907.93
But not over
B
$898.00
$2,719.00
$5,146.00
$7,813.00
$13,731.00
. . . . . .
$1,551.85
$3,372.85
$5,799.85
$8,466.85
$14,384.85
. . . . . .
$1,682.62
$3,503.62
$5,930.62
$8,597.62
$14,515.62
. . . . . .
$1,813.39
$3,634.39
$6,061.39
$8,728.39
$14,646.39
. . . . . .
$1,944.16
$3,765.16
$6,192.16
$8,859.16
$14,777.16
. . . . . .
$2,074.93
$3,895.93
$6,322.93
$8,989.93
$14,907.93
. . . . . .
$1,028.77
$2,849.77
$5,276.77
$7,943.77
$13,861.77
. . . . . .
$1,159.54
$2,980.54
$5,407.54
$8,074.54
$13,992.54
. . . . . .
$1,290.31
$3,111.31
$5,538.31
$8,205.31
$14,123.31
. . . . . .
$1,421.08
$3,242.08
$5,669.08
$8,336.08
$14,254.08
. . . . . .
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
D
10%
15%
25%
28%
33%
35%
C
$308.00
$504.67
$1,390.40
$1,792.79
$2,704.94
$3,335.00
$961.85
$1,158.52
$2,044.25
$2,446.64
$3,358.79
$3,988.85
$1,092.62
$1,289.29
$2,175.02
$2,577.41
$3,489.56
$4,119.62
$1,223.39
$1,420.06
$2,305.79
$2,708.18
$3,620.33
$4,250.39
$1,354.16
$1,550.83
$2,436.56
$2,838.95
$3,751.10
$4,381.16
$438.77
$635.44
$1,521.17
$1,923.56
$2,835.71
$3,465.77
$569.54
$766.21
$1,651.94
$2,054.33
$2,966.48
$3,596.54
$700.31
$896.98
$1,782.71
$2,185.10
$3,097.25
$3,727.31
$831.08
$1,027.75
$1,913.48
$2,315.87
$3,228.02
$3,858.08
$1,484.93
$1,681.60
$2,567.33
$2,969.72
$3,881.87
$4,511.93
subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract
Instructions
A.
For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number of allowances claimed.
B.
Read across the selected subsection and locate the bracket applicable to the employee’s gross wages in columns A and B.
C.
Subtract the amount shown in column C from the employee’s gross wages.
D.
Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.
1
2
If the gross wages are less than the amount to be subtracted, the withholding is zero.
You can expand these tables for additional allowances. To do this, increase the amounts in this subsection by $130.77 for each additional allowance claimed.
Publication 15-A (January 2007) Page 29

Page 30 of 60 of Publication 15-A 9:17 - 20-DEC-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
(For Wages Paid in 2007)
Wage Bracket Percentage Method Table for Computing
Income Tax Withholding From Gross Wages
Semimonthly Payroll Period
Single Persons
If the number of allowances is—
And gross wages are—
Over from gross wages
1
Multiply result by—
And gross wages are—
Over
Married Persons from gross wages
1
0
1
2
3
4
5
6
7
8
9 2
A
$0.00
$422.00
$1,397.00
$3,211.00
$6,783.00
$14,652.00
$0.00
$1,130.35
$2,105.35
$3,919.35
$7,491.35
$15,360.35
$0.00
$1,272.02
$2,247.02
$4,061.02
$7,633.02
$15,502.02
$0.00
$1,413.69
$2,388.69
$4,202.69
$7,774.69
$15,643.69
$0.00
$1,555.36
$2,530.36
$4,344.36
$7,916.36
$15,785.36
$0.00
$563.67
$1,538.67
$3,352.67
$6,924.67
$14,793.67
$0.00
$705.34
$1,680.34
$3,494.34
$7,066.34
$14,935.34
$0.00
$847.01
$1,822.01
$3,636.01
$7,208.01
$15,077.01
$0.00
$988.68
$1,963.68
$3,777.68
$7,349.68
$15,218.68
$0.00
$1,697.03
$2,672.03
$4,486.03
$8,058.03
$15,927.03
But not over
B
$422.00
$1,397.00
$3,211.00
$6,783.00
$14,652.00
. . . . . .
$563.67
$1,538.67
$3,352.67
$6,924.67
$14,793.67
. . . . . .
$705.34
$1,680.34
$3,494.34
$7,066.34
$14,935.34
. . . . . .
$847.01
$1,822.01
$3,636.01
$7,208.01
$15,077.01
. . . . . .
$988.68
$1,963.68
$3,777.68
$7,349.68
$15,218.68
. . . . . .
$1,130.35
$2,105.35
$3,919.35
$7,491.35
$15,360.35
. . . . . .
$1,272.02
$2,247.02
$4,061.02
$7,633.02
$15,502.02
$1,413.69
$2,388.69
$4,202.69
$7,774.69
$15,643.69
. . . . . .
$1,555.36
$2,530.36
$4,344.36
$7,916.36
$15,785.36
. . . . . .
$1,697.03
$2,672.03
$4,486.03
$8,058.03
$15,927.03
. . . . . .
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
D
10%
15%
25%
28%
33%
35% subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract
C
$110.00
$214.00
$687.20
$957.61
$1,840.24
$2,572.34
$818.35
$922.35
$1,395.55
$1,665.96
$2,548.59
$3,280.69
$960.02
$1,064.02
$1,537.22
$1,807.63
$2,690.26
$3,422.36
$1,101.69
$1,205.69
$1,678.89
$1,949.30
$2,831.93
$3,564.03
$1,243.36
$1,347.36
$1,820.56
$2,090.97
$2,973.60
$3,705.70
$251.67
$355.67
$828.87
$1,099.28
$1,981.91
$2,714.01
$393.34
$497.34
$970.54
$1,240.95
$2,123.58
$2,855.68
$535.01
$639.01
$1,112.21
$1,382.62
$2,265.25
$2,997.35
$676.68
$780.68
$1,253.88
$1,524.29
$2,406.92
$3,139.02
subtract subtract subtract subtract subtract subtract
$1,385.03
$1,489.03
$1,962.23
$2,232.64
$3,115.27
$3,847.37
A
$0.00
$973.00
$2,946.00
$5,575.00
$8,465.00
$14,875.00
$0.00
$1,681.35
$3,654.35
$6,283.35
$9,173.35
$15,583.35
$0.00
$1,823.02
$3,796.02
$6,425.02
$9,315.02
$15,725.02
$0.00
$1,964.69
$3,937.69
$6,566.69
$9,456.69
$15,866.69
$0.00
$2,106.36
$4,079.36
$6,708.36
$9,598.36
$16,008.36
$0.00
$1,114.67
$3,087.67
$5,716.67
$8,606.67
$15,016.67
$0.00
$1,256.34
$3,229.34
$5,858.34
$8,748.34
$15,158.34
$0.00
$1,398.01
$3,371.01
$6,000.01
$8,890.01
$15,300.01
$0.00
$1,539.68
$3,512.68
$6,141.68
$9,031.68
$15,441.68
$0.00
$2,248.03
$4,221.03
$6,850.03
$9,740.03
$16,150.03
C
$333.00
$546.33
$1,506.20
$1,942.14
$2,930.45
$3,613.00
$1,041.35
$1,254.68
$2,214.55
$2,650.49
$3,638.80
$4,321.35
$1,183.02
$1,396.35
$2,356.22
$2,792.16
$3,780.47
$4,463.02
$1,324.69
$1,538.02
$2,497.89
$2,933.83
$3,922.14
$4,604.69
$1,466.36
$1,679.69
$2,639.56
$3,075.50
$4,063.81
$4,746.36
$474.67
$688.00
$1,647.87
$2,083.81
$3,072.12
$3,754.67
$616.34
$829.67
$1,789.54
$2,225.48
$3,213.79
$3,896.34
$758.01
$971.34
$1,931.21
$2,367.15
$3,355.46
$4,038.01
$899.68
$1,113.01
$2,072.88
$2,508.82
$3,497.13
$4,179.68
$1,608.03
$1,821.36
$2,781.23
$3,217.17
$4,205.48
$4,888.03
subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract
But not over
B
$973.00
$2,946.00
$5,575.00
$8,465.00
$14,875.00
. . . . . .
$1,114.67
$3,087.67
$5,716.67
$8,606.67
$15,016.67
. . . . . .
$1,256.34
$3,229.34
$5,858.34
$8,748.34
$15,158.34
. . . . . .
$1,398.01
$3,371.01
$6,000.01
$8,890.01
$15,300.01
. . . . . .
$1,539.68
$3,512.68
$6,141.68
$9,031.68
$15,441.68
. . . . . .
$1,681.35
$3,654.35
$6,283.35
$9,173.35
$15,583.35
. . . . . .
$1,823.02
$3,796.02
$6,425.02
$9,315.02
$15,725.02
. . . . . .
$1,964.69
$3,937.69
$6,566.69
$9,456.69
$15,866.69
. . . . . .
$2,106.36
$4,079.36
$6,708.36
$9,598.36
$16,008.36
. . . . . .
$2,248.03
$4,221.03
$6,850.03
$9,740.03
$16,150.03
. . . . . .
Multiply result by—
Instructions
A.
For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number of allowances claimed.
B.
Read across the selected subsection and locate the bracket applicable to the employee’s gross wages in columns A and B.
C.
Subtract the amount shown in column C from the employee’s gross wages.
D.
Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.
1
2
If the gross wages are less than the amount to be subtracted, the withholding is zero.
You can expand these tables for additional allowances. To do this, increase the amounts in this subsection by $141.67 for each additional allowance claimed.
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
D
10%
15%
25%
28%
33%
35%
Page 30 Publication 15-A (January 2007)

Page 31 of 60 of Publication 15-A 9:17 - 20-DEC-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
If the number of allowances is—
0
1
2
3
4
5
6
7
8
9 2
(For Wages Paid in 2007)
Wage Bracket Percentage Method Table for Computing
Income Tax Withholding From Gross Wages
Monthly Payroll Period
Single Persons Married Persons
And gross wages are— And gross wages are—
Over from gross wages
1
Multiply result by— Over from gross wages
1
Multiply result by—
A
$0.00
$843.00
$2,793.00
$6,423.00
$13,567.00
$29,304.00
$0.00
$1,126.33
$3,076.33
$6,706.33
$13,850.33
$29,587.33
$0.00
$1,409.66
$3,359.66
$6,989.66
$14,133.66
$29,870.66
$0.00
$1,692.99
$3,642.99
$7,272.99
$14,416.99
$30,153.99
$0.00
$1,976.32
$3,926.32
$7,556.32
$14,700.32
$30,437.32
$0.00
$2,259.65
$4,209.65
$7,839.65
$14,983.65
$30,720.65
$0.00
$2,542.98
$4,492.98
$8,122.98
$15,266.98
$31,003.98
$0.00
$2,826.31
$4,776.31
$8,406.31
$15,550.31
$31,287.31
$0.00
$3,109.64
$5,059.64
$8,689.64
$15,833.64
$31,570.64
$0.00
$3,392.97
$5,342.97
$8,972.97
$16,116.97
$31,853.97
But not over
B
$843.00
$2,793.00
$6,423.00
$13,567.00
$29,304.00
. . . . . .
$2,259.65
$4,209.65
$7,839.65
$14,983.65
$30,720.65
. . . . . .
$2,542.98
$4,492.98
$8,122.98
$15,266.98
$31,003.98
. . . . . .
$2,826.31
$4,776.31
$8,406.31
$15,550.31
$31,287.31
. . . . . .
$3,109.64
$5,059.64
$8,689.64
$15,833.64
$31,570.64
. . . . . .
$1,126.33
$3,076.33
$6,706.33
$13,850.33
$29,587.33
. . . . . .
$1,409.66
$3,359.66
$6,989.66
$14,133.66
$29,870.66
. . . . . .
$1,692.99
$3,642.99
$7,272.99
$14,416.99
$30,153.99
. . . . . .
$1,976.32
$3,926.32
$7,556.32
$14,700.32
$30,437.32
. . . . . .
$3,392.97
$5,342.97
$8,972.97
$16,116.97
$31,853.97
. . . . . .
A
$0.00
$1,946.00
$5,892.00
$11,150.00
$16,929.00
$29,750.00
$0.00
$2,229.33
$6,175.33
$11,433.33
$17,212.33
$30,033.33
$0.00
$2,512.66
$6,458.66
$11,716.66
$17,495.66
$30,316.66
$0.00
$2,795.99
$6,741.99
$11,999.99
$17,778.99
$30,599.99
$0.00
$3,079.32
$7,025.32
$12,283.32
$18,062.32
$30,883.32
$0.00
$3,362.65
$7,308.65
$12,566.65
$18,345.65
$31,166.65
$0.00
$3,645.98
$7,591.98
$12,849.98
$18,628.98
$31,449.98
$0.00
$3,929.31
$7,875.31
$13,133.31
$18,912.31
$31,733.31
$0.00
$4,212.64
$8,158.64
$13,416.64
$19,195.64
$32,016.64
$0.00
$4,495.97
$8,441.97
$13,699.97
$19,478.97
$32,299.97
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
D
10%
15%
25%
28%
33%
35% subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract
C
$221.00
$428.33
$1,374.20
$1,915.14
$3,680.58
$5,144.77
$2,487.64
$2,694.97
$3,640.84
$4,181.78
$5,947.22
$7,411.41
$504.33
$711.66
$1,657.53
$2,198.47
$3,963.91
$5,428.10
$787.66
$994.99
$1,940.86
$2,481.80
$4,247.24
$5,711.43
$1,070.99
$1,278.32
$2,224.19
$2,765.13
$4,530.57
$5,994.76
$1,354.32
$1,561.65
$2,507.52
$3,048.46
$4,813.90
$6,278.09
$1,637.65
$1,844.98
$2,790.85
$3,331.79
$5,097.23
$6,561.42
$1,920.98
$2,128.31
$3,074.18
$3,615.12
$5,380.56
$6,844.75
$2,204.31
$2,411.64
$3,357.51
$3,898.45
$5,663.89
$7,128.08
subtract subtract subtract subtract subtract subtract
$2,770.97
$2,978.30
$3,924.17
$4,465.11
$6,230.55
$7,694.74
But not over
B
$1,946.00
$5,892.00
$11,150.00
$16,929.00
$29,750.00
. . . . . .
$3,362.65
$7,308.65
$12,566.65
$18,345.65
$31,166.65
. . . . . .
$3,645.98
$7,591.98
$12,849.98
$18,628.98
$31,449.98
. . . . . .
$3,929.31
$7,875.31
$13,133.31
$18,912.31
$31,733.31
. . . . . .
$4,212.64
$8,158.64
$13,416.64
$19,195.64
$32,016.64
. . . . . .
$2,229.33
$6,175.33
$11,433.33
$17,212.33
$30,033.33
. . . . . .
$2,512.66
$6,458.66
$11,716.66
$17,495.66
$30,316.66
. . . . . .
$2,795.99
$6,741.99
$11,999.99
$17,778.99
$30,599.99
. . . . . .
$3,079.32
$7,025.32
$12,283.32
$18,062.32
$30,883.32
. . . . . .
$4,495.97
$8,441.97
$13,699.97
$19,478.97
$32,299.97
. . . . . .
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
D
10%
15%
25%
28%
33%
35%
C
$667.00
$1,093.33
$3,012.80
$3,884.64
$5,861.06
$7,226.14
$950.33
$1,376.66
$3,296.13
$4,167.97
$6,144.39
$7,509.47
$1,233.66
$1,659.99
$3,579.46
$4,451.30
$6,427.72
$7,792.80
$1,516.99
$1,943.32
$3,862.79
$4,734.63
$6,711.05
$8,076.13
$1,800.32
$2,226.65
$4,146.12
$5,017.96
$6,994.38
$8,359.46
$2,083.65
$2,509.98
$4,429.45
$5,301.29
$7,277.71
$8,642.79
$2,366.98
$2,793.31
$4,712.78
$5,584.62
$7,561.04
$8,926.12
$2,650.31
$3,076.64
$4,996.11
$5,867.95
$7,844.37
$9,209.45
$2,933.64
$3,359.97
$5,279.44
$6,151.28
$8,127.70
$9,492.78
$3,216.97
$3,643.30
$5,562.77
$6,434.61
$8,411.03
$9,776.11
subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract
Instructions
A.
For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number of allowances claimed.
B.
Read across the selected subsection and locate the bracket applicable to the employee’s gross wages in columns A and B.
C.
Subtract the amount shown in column C from the employee’s gross wages.
D.
Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.
1
2
If the gross wages are less than the amount to be subtracted, the withholding is zero.
You can expand these tables for additional allowances. To do this, increase the amounts in this subsection by $283.33 for each additional allowance claimed.
Publication 15-A (January 2007) Page 31

Page 32 of 60 of Publication 15-A 9:17 - 20-DEC-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
(For Wages Paid in 2007)
Wage Bracket Percentage Method Table for Computing
Income Tax Withholding From Wages Exceeding Allowance Amount
If the number of allowances is—
0
1
2
3
4
5
6
7
8
9 2
And gross wages are—
Over
A
$0
$195.00
$645.00
$1,482.00
$3,131.00
$6,763.00
$0
$521.90
$971.90
$1,808.90
$3,457.90
$7,089.90
$0
$587.28
$1,037.28
$1,874.28
$3,523.28
$7,155.28
$0
$652.66
$1,102.66
$1,939.66
$3,588.66
$7,220.66
$0
$718.04
$1,168.04
$2,005.04
$3,654.04
$7,286.04
$0
$783.42
$1,233.42
$2,070.42
$3,719.42
$7,351.42
$0
$260.38
$710.38
$1,547.38
$3,196.38
$6,828.38
$0
$325.76
$775.76
$1,612.76
$3,261.76
$6,893.76
$0
$391.14
$841.14
$1,678.14
$3,327.14
$6,959.14
$0
$456.52
$906.52
$1,743.52
$3,392.52
$7,024.52
$456.52
$906.52
$1,743.52
$3,392.52
$7,024.52
. . . . . .
$521.90
$971.90
$1,808.90
$3,457.90
$7,089.90
. . . . . .
$587.28
$1,037.28
$1,874.28
$3,523.28
$7,155.28
. . . . . .
$652.66
$1,102.66
$1,939.66
$3,588.66
$7,220.66
. . . . . .
$260.38
$710.38
$1,547.38
$3,196.38
$6,828.38
. . . . . .
$325.76
$775.76
$1,612.76
$3,261.76
$6,893.76
. . . . . .
$391.14
$841.14
$1,678.14
$3,327.14
$6,959.14
. . . . . .
$718.04
$1,168.04
$2,005.04
$3,654.04
$7,286.04
. . . . . .
$783.42
$1,233.42
$2,070.42
$3,719.42
$7,351.42
. . . . . .
subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract
Weekly Payroll Period
Single Persons
But not over
B
$195.00
$645.00
$1,482.00
$3,131.00
$6,763.00
. . . . . .
from excess wages
1
C
$51.00
$99.00
$317.40
$442.18
$849.58
$1,187.49
$51.00
$99.00
$317.40
$442.18
$849.58
$1,187.49
$51.00
$99.00
$317.40
$442.18
$849.58
$1,187.49
$51.00
$99.00
$317.40
$442.18
$849.58
$1,187.49
$51.00
$99.00
$317.40
$442.18
$849.58
$1,187.49
$51.00
$99.00
$317.40
$442.18
$849.58
$1,187.49
$51.00
$99.00
$317.40
$442.18
$849.58
$1,187.49
$51.00
$99.00
$317.40
$442.18
$849.58
$1,187.49
$51.00
$99.00
$317.40
$442.18
$849.58
$1,187.49
$51.00
$99.00
$317.40
$442.18
$849.58
$1,187.49
Multiply result by—
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
D
10%
15%
25%
28%
33%
35%
Married Persons
And gross wages are—
Over
A
$0
$449.00
$1,360.00
$2,573.00
$3,907.00
$6,865.00
But not over
B
$449.00
$1,360.00
$2,573.00
$3,907.00
$6,865.00
. . . . . .
from excess wages
1 subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract
C
$154.00
$252.33
$695.40
$896.57
$1,352.70
$1,667.69
$710.52
$1,621.52
$2,834.52
$4,168.52
$7,126.52
. . . . . .
$775.90
$1,686.90
$2,899.90
$4,233.90
$7,191.90
. . . . . .
$841.28
$1,752.28
$2,965.28
$4,299.28
$7,257.28
. . . . . .
$906.66
$1,817.66
$3,030.66
$4,364.66
$7,322.66
. . . . . .
$514.38
$1,425.38
$2,638.38
$3,972.38
$6,930.38
. . . . . .
$579.76
$1,490.76
$2,703.76
$4,037.76
$6,995.76
. . . . . .
$645.14
$1,556.14
$2,769.14
$4,103.14
$7,061.14
. . . . . .
$972.04
$1,883.04
$3,096.04
$4,430.04
$7,388.04
. . . . . .
$1,037.42
$1,948.42
$3,161.42
$4,495.42
$7,453.42
. . . . . .
$0
$775.90
$1,686.90
$2,899.90
$4,233.90
$7,191.90
$0
$841.28
$1,752.28
$2,965.28
$4,299.28
$7,257.28
$0
$906.66
$1,817.66
$3,030.66
$4,364.66
$7,322.66
$0
$972.04
$1,883.04
$3,096.04
$4,430.04
$7,388.04
$0
$1,037.42
$1,948.42
$3,161.42
$4,495.42
$7,453.42
$0
$514.38
$1,425.38
$2,638.38
$3,972.38
$6,930.38
$0
$579.76
$1,490.76
$2,703.76
$4,037.76
$6,995.76
$0
$645.14
$1,556.14
$2,769.14
$4,103.14
$7,061.14
$0
$710.52
$1,621.52
$2,834.52
$4,168.52
$7,126.52
$154.00
$252.33
$695.40
$896.57
$1,352.70
$1,667.69
$154.00
$252.33
$695.40
$896.57
$1,352.70
$1,667.69
$154.00
$252.33
$695.40
$896.57
$1,352.70
$1,667.69
$154.00
$252.33
$695.40
$896.57
$1,352.70
$1,667.69
$154.00
$252.33
$695.40
$896.57
$1,352.70
$1,667.69
$154.00
$252.33
$695.40
$896.57
$1,352.70
$1,667.69
$154.00
$252.33
$695.40
$896.57
$1,352.70
$1,667.69
$154.00
$252.33
$695.40
$896.57
$1,352.70
$1,667.69
$154.00
$252.33
$695.40
$896.57
$1,352.70
$1,667.69
Multiply result by—
Instructions
A.
For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number of allowances claimed.
B.
Read across the selected subsection and locate the bracket applicable to the employee’s gross wages in columns A and B.
C.
Subtract the amount shown in column C from the employee’s excess wages (gross wages less amount for allowances claimed).
Caution.— The adjustment (subtraction) factors shown in this table (instruction C) do not include an amount for the number of allowances claimed by the employee on Form W-4. The amount for allowances claimed must be deducted from gross wages before withholding tax is computed.
D.
Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.
1
2
If the excess wages are less than the amount to be subtracted, the withholding is zero.
You can expand these tables for additional allowances. To do this, increase the wage bracket amounts in this subsection by $65.38 for each additional allowance claimed.
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
D
10%
15%
25%
28%
33%
35%
Page 32 Publication 15-A (January 2007)

Page 33 of 60 of Publication 15-A 9:17 - 20-DEC-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
(For Wages Paid in 2007)
Wage Bracket Percentage Method Table for Computing
Income Tax Withholding From Wages Exceeding Allowance Amount
If the number of allowances is—
0
1
2
3
4
5
6
7
8
Single Persons
And gross wages are—
Over
A
$0
$389.00
$1,289.00
$2,964.00
$6,262.00
$13,525.00
$0
$1,042.85
$1,942.85
$3,617.85
$6,915.85
$14,178.85
$0
$1,173.62
$2,073.62
$3,748.62
$7,046.62
$14,309.62
$0
$1,304.39
$2,204.39
$3,879.39
$7,177.39
$14,440.39
$0
$1,435.16
$2,335.16
$4,010.16
$7,308.16
$14,571.16
$0
$519.77
$1,419.77
$3,094.77
$6,392.77
$13,655.77
$0
$650.54
$1,550.54
$3,225.54
$6,523.54
$13,786.54
$0
$781.31
$1,681.31
$3,356.31
$6,654.31
$13,917.31
$0
$912.08
$1,812.08
$3,487.08
$6,785.08
$14,048.08
But not over
B
$389.00
$1,289.00
$2,964.00
$6,262.00
$13,525.00
. . . . . .
$912.08
$1,812.08
$3,487.08
$6,785.08
$14,048.08
. . . . . .
$1,042.85
$1,942.85
$3,617.85
$6,915.85
$14,178.85
. . . . . .
$1,173.62
$2,073.62
$3,748.62
$7,046.62
$14,309.62
. . . . . .
$1,304.39
$2,204.39
$3,879.39
$7,177.39
$14,440.39
. . . . . .
$1,435.16
$2,335.16
$4,010.16
$7,308.16
$14,571.16
. . . . . .
$519.77
$1,419.77
$3,094.77
$6,392.77
$13,655.77
. . . . . .
$650.54
$1,550.54
$3,225.54
$6,523.54
$13,786.54
. . . . . .
$781.31
$1,681.31
$3,356.31
$6,654.31
$13,917.31
. . . . . .
Biweekly Payroll Period from excess wages
1
$102.00
$197.67
$634.20
$883.82
$1,698.70
$2,374.49
$102.00
$197.67
$634.20
$883.82
$1,698.70
$2,374.49
$102.00
$197.67
$634.20
$883.82
$1,698.70
$2,374.49
$102.00
$197.67
$634.20
$883.82
$1,698.70
$2,374.49
$102.00
$197.67
$634.20
$883.82
$1,698.70
$2,374.49
$102.00
$197.67
$634.20
$883.82
$1,698.70
$2,374.49
$102.00
$197.67
$634.20
$883.82
$1,698.70
$2,374.49
$102.00
$197.67
$634.20
$883.82
$1,698.70
$2,374.49
subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract
C
$102.00
$197.67
$634.20
$883.82
$1,698.70
$2,374.49
Multiply result by—
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
D
10%
15%
25%
28%
33%
35%
$1,421.08
$3,242.08
$5,669.08
$8,336.08
$14,254.08
. . . . . .
$1,551.85
$3,372.85
$5,799.85
$8,466.85
$14,384.85
. . . . . .
$1,682.62
$3,503.62
$5,930.62
$8,597.62
$14,515.62
. . . . . .
$1,813.39
$3,634.39
$6,061.39
$8,728.39
$14,646.39
. . . . . .
$1,944.16
$3,765.16
$6,192.16
$8,859.16
$14,777.16
. . . . . .
$1,028.77
$2,849.77
$5,276.77
$7,943.77
$13,861.77
. . . . . .
$1,159.54
$2,980.54
$5,407.54
$8,074.54
$13,992.54
. . . . . .
$1,290.31
$3,111.31
$5,538.31
$8,205.31
$14,123.31
. . . . . .
$0
$1,551.85
$3,372.85
$5,799.85
$8,466.85
$14,384.85
$0
$1,682.62
$3,503.62
$5,930.62
$8,597.62
$14,515.62
$0
$1,813.39
$3,634.39
$6,061.39
$8,728.39
$14,646.39
$0
$1,944.16
$3,765.16
$6,192.16
$8,859.16
$14,777.16
$0
$1,028.77
$2,849.77
$5,276.77
$7,943.77
$13,861.77
$0
$1,159.54
$2,980.54
$5,407.54
$8,074.54
$13,992.54
$0
$1,290.31
$3,111.31
$5,538.31
$8,205.31
$14,123.31
$0
$1,421.08
$3,242.08
$5,669.08
$8,336.08
$14,254.08
Married Persons
And gross wages are—
Over
A
$0
$898.00
$2,719.00
$5,146.00
$7,813.00
$13,731.00
But not over
B
$898.00
$2,719.00
$5,146.00
$7,813.00
$13,731.00
. . . . . .
from excess wages
1 subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract
C
$308.00
$504.67
$1,390.40
$1,792.79
$2,704.94
$3,335.00
$308.00
$504.67
$1,390.40
$1,792.79
$2,704.94
$3,335.00
$308.00
$504.67
$1,390.40
$1,792.79
$2,704.94
$3,335.00
$308.00
$504.67
$1,390.40
$1,792.79
$2,704.94
$3,335.00
$308.00
$504.67
$1,390.40
$1,792.79
$2,704.94
$3,335.00
$308.00
$504.67
$1,390.40
$1,792.79
$2,704.94
$3,335.00
$308.00
$504.67
$1,390.40
$1,792.79
$2,704.94
$3,335.00
$308.00
$504.67
$1,390.40
$1,792.79
$2,704.94
$3,335.00
$308.00
$504.67
$1,390.40
$1,792.79
$2,704.94
$3,335.00
Multiply result by—
9 2
$0
$1,565.93
$2,465.93
$4,140.93
$7,438.93
$14,701.93
$1,565.93
$2,465.93
$4,140.93
$7,438.93
$14,701.93
. . . . . .
subtract subtract subtract subtract subtract subtract
$102.00
$197.67
$634.20
$883.82
$1,698.70
$2,374.49
10%
15%
25%
28%
33%
35%
$0
$2,074.93
$3,895.93
$6,322.93
$8,989.93
$14,907.93
$2,074.93
$3,895.93
$6,322.93
$8,989.93
$14,907.93
. . . . . .
subtract subtract subtract subtract subtract subtract
$308.00
$504.67
$1,390.40
$1,792.79
$2,704.94
$3,335.00
Instructions
A.
For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number of allowances claimed.
B.
Read across the selected subsection and locate the bracket applicable to the employee’s gross wages in columns A and B.
C.
Subtract the amount shown in column C from the employee’s excess wages (gross wages less amount for allowances claimed).
Caution.— The adjustment (subtraction) factors shown in this table (instruction C) do not include an amount for the number of allowances claimed by the employee on Form W-4. The amount for allowances claimed must be deducted from gross wages before withholding tax is computed.
D.
Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.
10%
15%
25%
28%
33%
35%
1
2
If the excess wages are less than the amount to be subtracted, the withholding is zero.
You can expand these tables for additional allowances. To do this, increase the wage bracket amounts in this subsection by $130.77 for each additional allowance claimed.
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
D
10%
15%
25%
28%
33%
35%
Publication 15-A (January 2007) Page 33

Page 34 of 60 of Publication 15-A 9:17 - 20-DEC-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
(For Wages Paid in 2007)
Wage Bracket Percentage Method Table for Computing
Income Tax Withholding From Wages Exceeding Allowance Amount
Semimonthly Payroll Period
Single Persons Married Persons
If the number of allowances is—
0
1
2
3
4
5
6
7
8
9 2
And gross wages are—
Over
A
$0
$422.00
$1,397.00
$3,211.00
$6,783.00
$14,652.00
$0
$1,130.35
$2,105.35
$3,919.35
$7,491.35
$15,360.35
$0
$1,272.02
$2,247.02
$4,061.02
$7,633.02
$15,502.02
$0
$1,413.69
$2,388.69
$4,202.69
$7,774.69
$15,643.69
$0
$1,555.36
$2,530.36
$4,344.36
$7,916.36
$15,785.36
$0
$1,697.03
$2,672.03
$4,486.03
$8,058.03
$15,927.03
$0
$563.67
$1,538.67
$3,352.67
$6,924.67
$14,793.67
$0
$705.34
$1,680.34
$3,494.34
$7,066.34
$14,935.34
$0
$847.01
$1,822.01
$3,636.01
$7,208.01
$15,077.01
$0
$988.68
$1,963.68
$3,777.68
$7,349.68
$15,218.68
But not over
B
$422.00
$1,397.00
$3,211.00
$6,783.00
$14,652.00
. . . . . .
$988.68
$1,963.68
$3,777.68
$7,349.68
$15,218.68
. . . . . .
$1,130.35
$2,105.35
$3,919.35
$7,491.35
$15,360.35
. . . . . .
$1,272.02
$2,247.02
$4,061.02
$7,633.02
$15,502.02
. . . . . .
$1,413.69
$2,388.69
$4,202.69
$7,774.69
$15,643.69
. . . . . .
$563.67
$1,538.67
$3,352.67
$6,924.67
$14,793.67
. . . . . .
$705.34
$1,680.34
$3,494.34
$7,066.34
$14,935.34
. . . . . .
$847.01
$1,822.01
$3,636.01
$7,208.01
$15,077.01
. . . . . .
$1,555.36
$2,530.36
$4,344.36
$7,916.36
$15,785.36
. . . . . .
$1,697.03
$2,672.03
$4,486.03
$8,058.03
$15,927.03
. . . . . .
from excess wages
1 subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract
C
$110.00
$214.00
$687.20
$957.61
$1,840.24
$2,572.34
$110.00
$214.00
$687.20
$957.61
$1,840.24
$2,572.34
$110.00
$214.00
$687.20
$957.61
$1,840.24
$2,572.34
$110.00
$214.00
$687.20
$957.61
$1,840.24
$2,572.34
$110.00
$214.00
$687.20
$957.61
$1,840.24
$2,572.34
$110.00
$214.00
$687.20
$957.61
$1,840.24
$2,572.34
$110.00
$214.00
$687.20
$957.61
$1,840.24
$2,572.34
$110.00
$214.00
$687.20
$957.61
$1,840.24
$2,572.34
$110.00
$214.00
$687.20
$957.61
$1,840.24
$2,572.34
$110.00
$214.00
$687.20
$957.61
$1,840.24
$2,572.34
Multiply result by—
D
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
And gross wages are—
Over
A
$0
$973.00
$2,946.00
$5,575.00
$8,465.00
$14,875.00
But not over
B
$973.00
$2,946.00
$5,575.00
$8,465.00
$14,875.00
. . . . . .
$1,539.68
$3,512.68
$6,141.68
$9,031.68
$15,441.68
. . . . . .
$1,681.35
$3,654.35
$6,283.35
$9,173.35
$15,583.35
. . . . . .
$1,823.02
$3,796.02
$6,425.02
$9,315.02
$15,725.02
. . . . . .
$1,964.69
$3,937.69
$6,566.69
$9,456.69
$15,866.69
. . . . . .
$1,114.67
$3,087.67
$5,716.67
$8,606.67
$15,016.67
. . . . . .
$1,256.34
$3,229.34
$5,858.34
$8,748.34
$15,158.34
. . . . . .
$1,398.01
$3,371.01
$6,000.01
$8,890.01
$15,300.01
. . . . . .
$2,106.36
$4,079.36
$6,708.36
$9,598.36
$16,008.36
. . . . . .
$2,248.03
$4,221.03
$6,850.03
$9,740.03
$16,150.03
. . . . . .
$0
$1,681.35
$3,654.35
$6,283.35
$9,173.35
$15,583.35
$0
$1,823.02
$3,796.02
$6,425.02
$9,315.02
$15,725.02
$0
$1,964.69
$3,937.69
$6,566.69
$9,456.69
$15,866.69
$0
$2,106.36
$4,079.36
$6,708.36
$9,598.36
$16,008.36
$0
$2,248.03
$4,221.03
$6,850.03
$9,740.03
$16,150.03
$0
$1,114.67
$3,087.67
$5,716.67
$8,606.67
$15,016.67
$0
$1,256.34
$3,229.34
$5,858.34
$8,748.34
$15,158.34
$0
$1,398.01
$3,371.01
$6,000.01
$8,890.01
$15,300.01
$0
$1,539.68
$3,512.68
$6,141.68
$9,031.68
$15,441.68
from excess wages
1 subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract
C
$333.00
$546.33
$1,506.20
$1,942.14
$2,930.45
$3,613.00
Multiply result by—
Instructions
A.
For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number of allowances claimed.
B.
Read across the selected subsection and locate the bracket applicable to the employee’s gross wages in columns A and B.
C.
Subtract the amount shown in column C from the employee’s excess wages (gross wages less amount for allowances claimed).
Caution.— The adjustment (subtraction) factors shown in this table (instruction C) do not include an amount for the number of allowances claimed by the employee on Form W-4. The amount for allowances claimed must be deducted from gross wages before withholding tax is computed.
D.
Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.
1
2
If the excess wages are less than the amount to be subtracted, the withholding is zero.
You can expand these tables for additional allowances. To do this, increase the wage bracket amounts in this subsection by $141.67 for each additional allowance claimed.
D
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
$333.00
$546.33
$1,506.20
$1,942.14
$2,930.45
$3,613.00
$333.00
$546.33
$1,506.20
$1,942.14
$2,930.45
$3,613.00
$333.00
$546.33
$1,506.20
$1,942.14
$2,930.45
$3,613.00
$333.00
$546.33
$1,506.20
$1,942.14
$2,930.45
$3,613.00
$333.00
$546.33
$1,506.20
$1,942.14
$2,930.45
$3,613.00
$333.00
$546.33
$1,506.20
$1,942.14
$2,930.45
$3,613.00
$333.00
$546.33
$1,506.20
$1,942.14
$2,930.45
$3,613.00
$333.00
$546.33
$1,506.20
$1,942.14
$2,930.45
$3,613.00
$333.00
$546.33
$1,506.20
$1,942.14
$2,930.45
$3,613.00
Page 34 Publication 15-A (January 2007)

Page 35 of 60 of Publication 15-A 9:17 - 20-DEC-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
(For Wages Paid in 2007)
Wage Bracket Percentage Method Table for Computing
Income Tax Withholding From Wages Exceeding Allowance Amount
Monthly Payroll Period
Single Persons Married Persons
If the number of allowances is—
0
1
2
3
4
5
6
7
8
9 2
And gross wages are—
Over
A
$0
$843.00
$2,793.00
$6,423.00
$13,567.00
$29,304.00
$0
$2,259.65
$4,209.65
$7,839.65
$14,983.65
$30,720.65
$0
$2,542.98
$4,492.98
$8,122.98
$15,266.98
$31,003.98
$0
$2,826.31
$4,776.31
$8,406.31
$15,550.31
$31,287.31
$0
$3,109.64
$5,059.64
$8,689.64
$15,833.64
$31,570.64
$0
$3,392.97
$5,342.97
$8,972.97
$16,116.97
$31,853.97
$0
$1,126.33
$3,076.33
$6,706.33
$13,850.33
$29,587.33
$0
$1,409.66
$3,359.66
$6,989.66
$14,133.66
$29,870.66
$0
$1,692.99
$3,642.99
$7,272.99
$14,416.99
$30,153.99
$0
$1,976.32
$3,926.32
$7,556.32
$14,700.32
$30,437.32
But not over
B
$843.00
$2,793.00
$6,423.00
$13,567.00
$29,304.00
. . . . . .
$2,259.65
$4,209.65
$7,839.65
$14,983.65
$30,720.65
. . . . . .
$2,542.98
$4,492.98
$8,122.98
$15,266.98
$31,003.98
. . . . . .
$2,826.31
$4,776.31
$8,406.31
$15,550.31
$31,287.31
. . . . . .
$3,109.64
$5,059.64
$8,689.64
$15,833.64
$31,570.64
. . . . . .
$3,392.97
$5,342.97
$8,972.97
$16,116.97
$31,853.97
. . . . . .
$1,126.33
$3,076.33
$6,706.33
$13,850.33
$29,587.33
. . . . . .
$1,409.66
$3,359.66
$6,989.66
$14,133.66
$29,870.66
. . . . . .
$1,692.99
$3,642.99
$7,272.99
$14,416.99
$30,153.99
. . . . . .
$1,976.32
$3,926.32
$7,556.32
$14,700.32
$30,437.32
. . . . . .
from excess wages
1 subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract
C
$221.00
$428.33
$1,374.20
$1,915.14
$3,680.58
$5,144.77
$221.00
$428.33
$1,374.20
$1,915.14
$3,680.58
$5,144.77
$221.00
$428.33
$1,374.20
$1,915.14
$3,680.58
$5,144.77
$221.00
$428.33
$1,374.20
$1,915.14
$3,680.58
$5,144.77
$221.00
$428.33
$1,374.20
$1,915.14
$3,680.58
$5,144.77
$221.00
$428.33
$1,374.20
$1,915.14
$3,680.58
$5,144.77
$221.00
$428.33
$1,374.20
$1,915.14
$3,680.58
$5,144.77
$221.00
$428.33
$1,374.20
$1,915.14
$3,680.58
$5,144.77
$221.00
$428.33
$1,374.20
$1,915.14
$3,680.58
$5,144.77
$221.00
$428.33
$1,374.20
$1,915.14
$3,680.58
$5,144.77
Multiply result by—
D
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
And gross wages are—
Over
A
$0
$1,946.00
$5,892.00
$11,150.00
$16,929.00
$29,750.00
$0
$3,362.65
$7,308.65
$12,566.65
$18,345.65
$31,166.65
$0
$3,645.98
$7,591.98
$12,849.98
$18,628.98
$31,449.98
$0
$3,929.31
$7,875.31
$13,133.31
$18,912.31
$31,733.31
$0
$4,212.64
$8,158.64
$13,416.64
$19,195.64
$32,016.64
$0
$4,495.97
$8,441.97
$13,699.97
$19,478.97
$32,299.97
$0
$2,229.33
$6,175.33
$11,433.33
$17,212.33
$30,033.33
$0
$2,512.66
$6,458.66
$11,716.66
$17,495.66
$30,316.66
$0
$2,795.99
$6,741.99
$11,999.99
$17,778.99
$30,599.99
$0
$3,079.32
$7,025.32
$12,283.32
$18,062.32
$30,883.32
But not over
B
$1,946.00
$5,892.00
$11,150.00
$16,929.00
$29,750.00
. . . . . .
$3,362.65
$7,308.65
$12,566.65
$18,345.65
$31,166.65
. . . . . .
$3,645.98
$7,591.98
$12,849.98
$18,628.98
$31,449.98
. . . . . .
$3,929.31
$7,875.31
$13,133.31
$18,912.31
$31,733.31
. . . . . .
$4,212.64
$8,158.64
$13,416.64
$19,195.64
$32,016.64
. . . . . .
$4,495.97
$8,441.97
$13,699.97
$19,478.97
$32,299.97
. . . . . .
$2,229.33
$6,175.33
$11,433.33
$17,212.33
$30,033.33
. . . . . .
$2,512.66
$6,458.66
$11,716.66
$17,495.66
$30,316.66
. . . . . .
$2,795.99
$6,741.99
$11,999.99
$17,778.99
$30,599.99
. . . . . .
$3,079.32
$7,025.32
$12,283.32
$18,062.32
$30,883.32
. . . . . .
from excess wages
1 subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract subtract
C
$667.00
$1,093.33
$3,012.80
$3,884.64
$5,861.06
$7,226.14
Multiply result by—
Instructions
A.
For each employee, use the appropriate payroll period table and marital status section, and select the subsection showing the number of allowances claimed.
B.
Read across the selected subsection and locate the bracket applicable to the employee’s gross wages in columns A and B.
C.
Subtract the amount shown in column C from the employee’s excess wages (gross wages less amount for allowances claimed).
Caution.— The adjustment (subtraction) factors shown in this table (instruction C) do not include an amount for the number of allowances claimed by the employee on Form W-4. The amount for allowances claimed must be deducted from gross wages before withholding tax is computed.
D.
Multiply the result by the withholding percentage rate shown in column D to obtain the amount of tax to be withheld.
1
2
If the excess wages are less than the amount to be subtracted, the withholding is zero.
You can expand these tables for additional allowances. To do this, increase the wage bracket amounts in this subsection by $283.33 for each additional allowance claimed.
D
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
10%
15%
25%
28%
33%
35%
$667.00
$1,093.33
$3,012.80
$3,884.64
$5,861.06
$7,226.14
$667.00
$1,093.33
$3,012.80
$3,884.64
$5,861.06
$7,226.14
$667.00
$1,093.33
$3,012.80
$3,884.64
$5,861.06
$7,226.14
$667.00
$1,093.33
$3,012.80
$3,884.64
$5,861.06
$7,226.14
$667.00
$1,093.33
$3,012.80
$3,884.64
$5,861.06
$7,226.14
$667.00
$1,093.33
$3,012.80
$3,884.64
$5,861.06
$7,226.14
$667.00
$1,093.33
$3,012.80
$3,884.64
$5,861.06
$7,226.14
$667.00
$1,093.33
$3,012.80
$3,884.64
$5,861.06
$7,226.14
$667.00
$1,093.33
$3,012.80
$3,884.64
$5,861.06
$7,226.14
Publication 15-A (January 2007) Page 35

Page 36 of 60 of Publication 15-A 9:17 - 20-DEC-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
this publication or in Publication 15 (Circular E). For wages that do not exceed $97,500 the combined social security tax rate and Medicare tax rate is 7.65% each for both the
employee and the employer for wages paid in 2007. You can figure the employee social security tax by multiplying
the wages by 6.2%, and you can figure the employee
Medicare tax by multiplying the wages by 1.45%.
The combined tables give the correct total withholding
If you want to combine amounts to be withheld as income tax, employee social security tax, and employee Medicare tax, you may use the combined tables on pages 37 – 56.
You cannot use the tables on pages 37 – 56 to
!
CAUTION figure withholding on the wages of nonresident alien employees. For wages paid after December
31, 2005, employers must use a modified procedure to figure the amount of federal income tax withholding on the only if wages for social security and Medicare taxes and income tax withholding are the same. When you have paid more than the maximum amount of wages subject to social security tax ($97,500 in 2007) in a calendar year, you may no longer use the combined tables.
If you use the combined withholding tables, use the following steps to find the amounts to report on your
Form 941, Employer’s QUARTERLY Federal Tax Return or Form 944, Employer’s ANNUAL Federal Tax Return.
wages of nonresident alien employees. For information about this procedure, see Publication 15 (Circular E).
1. Employee social security tax withheld. Multiply the wages by 6.2%.
Combined withholding tables for single and married taxpayers are shown for weekly, biweekly, semimonthly, monthly, and daily or miscellaneous payroll periods. The payroll period and marital status of the employee determine the table to be used.
If the wages are greater than the highest wage bracket in the applicable table, you will have to use one of the other methods for figuring income tax withholding described in
2. Employee Medicare tax withheld. Multiply the wages by 1.45%.
3. Income tax withheld. Subtract the amounts from steps 1 and 2 from the total tax withheld.
You can figure the amounts to be shown on Form W-2,
Wage and Tax Statement, in the same way.
Page 36 Publication 15-A (January 2007)

Page 37 of 60 of Publication 15-A 9:17 - 20-DEC-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
300
310
320
330
340
350
360
370
380
390
400
410
420
430
440
175
180
185
190
195
200
210
220
230
240
250
260
270
280
290
450
460
470
480
490
500
510
520
530
540
550
560
570
580
590
100
105
110
115
120
75
80
85
90
95
$0
55
60
65
70
125
130
135
140
145
150
155
160
165
170
310
320
330
340
350
360
370
380
390
400
410
420
430
440
450
180
185
190
195
200
210
220
230
240
250
260
270
280
290
300
460
470
480
490
500
510
520
530
540
550
560
570
580
590
600
$55
60
65
70
75
80
85
90
95
100
105
110
115
120
125
130
135
140
145
150
155
160
165
170
175
54.33
56.10
58.86
60.63
63.39
65.16
67.92
69.69
72.45
74.22
76.98
78.75
81.51
83.28
86.04
26.58
26.96
28.34
28.73
30.11
31.68
33.45
36.21
37.98
40.74
42.51
45.27
47.04
49.80
51.57
87.81
90.57
92.34
95.10
96.87
99.63
101.40
104.16
105.93
108.69
110.46
113.22
114.99
117.75
119.52
7.65%
$5.40
5.78
7.16
7.55
8.93
9.31
10.69
11.08
12.46
12.84
14.22
14.61
15.99
16.37
17.75
18.14
19.52
19.90
21.28
21.67
23.05
23.43
24.81
25.20
SINGLE Persons— WEEKLY Payroll Period
(For Wages Paid in 2007)
And the wages are – And the number of withholding allowances claimed is—
0
At least
But less than
1 2 3 4 5 6 7 8
78.81
80.57
83.34
85.10
87.87
89.63
92.40
94.16
96.93
98.69
101.46
103.22
105.99
107.75
110.52
44.33
47.10
48.86
51.63
53.39
56.16
57.92
60.69
62.45
65.22
66.98
69.75
71.51
74.28
76.04
68.81
70.57
73.34
75.10
77.87
79.63
82.40
84.16
86.93
88.69
91.46
93.22
95.99
97.75
100.52
35.33
37.10
38.86
41.63
43.39
46.16
47.92
50.69
52.45
55.22
56.98
59.75
61.51
64.28
66.04
19.58
20.96
21.34
22.73
23.11
24.68
26.45
28.21
29.98
31.74
33.51
35.27
38.04
39.80
42.57
10.75
12.14
12.52
13.90
14.28
15.67
16.05
17.43
17.81
19.20
7.65%
$4.40
4.78
5.16
5.55
The amount of income, social security, and Medicare taxes to be withheld is—
7.65%
$4.40
4.78
5.16
5.55
7.65%
$4.40
4.78
5.16
5.55
7.65%
$4.40
4.78
5.16
5.55
7.65%
$4.40
4.78
5.16
5.55
7.65%
$4.40
4.78
5.16
5.55
7.65%
$4.40
4.78
5.16
5.55
7.65%
$4.40
4.78
5.16
5.55
5.93
6.31
6.69
7.08
7.46
7.84
8.22
8.61
8.99
10.37
5.93
6.31
6.69
7.08
7.46
7.84
8.22
8.61
8.99
9.37
5.93
6.31
6.69
7.08
7.46
7.84
8.22
8.61
8.99
9.37
5.93
6.31
6.69
7.08
7.46
7.84
8.22
8.61
8.99
9.37
5.93
6.31
6.69
7.08
7.46
7.84
8.22
8.61
8.99
9.37
5.93
6.31
6.69
7.08
7.46
7.84
8.22
8.61
8.99
9.37
5.93
6.31
6.69
7.08
7.46
7.84
8.22
8.61
8.99
9.37
5.93
6.31
6.69
7.08
7.46
7.84
8.22
8.61
8.99
9.37
13.58
13.96
15.34
15.73
17.11
17.68
19.45
21.21
22.98
24.74
26.51
28.27
30.04
31.80
33.57
9.75
10.14
10.52
10.90
11.28
11.67
12.05
12.43
12.81
13.20
9.75
10.14
10.52
10.90
11.28
11.67
12.05
12.43
12.81
13.20
13.58
13.96
14.34
14.73
15.11
15.68
16.45
17.21
17.98
18.74
20.51
22.27
24.04
25.80
27.57
9.75
10.14
10.52
10.90
11.28
11.67
12.05
12.43
12.81
13.20
13.58
13.96
14.34
14.73
15.11
15.68
16.45
17.21
17.98
18.74
19.51
20.27
21.04
21.80
22.57
9.75
10.14
10.52
10.90
11.28
11.67
12.05
12.43
12.81
13.20
13.58
13.96
14.34
14.73
15.11
15.68
16.45
17.21
17.98
18.74
19.51
20.27
21.04
21.80
22.57
9.75
10.14
10.52
10.90
11.28
11.67
12.05
12.43
12.81
13.20
13.58
13.96
14.34
14.73
15.11
15.68
16.45
17.21
17.98
18.74
19.51
20.27
21.04
21.80
22.57
9.75
10.14
10.52
10.90
11.28
11.67
12.05
12.43
12.81
13.20
13.58
13.96
14.34
14.73
15.11
15.68
16.45
17.21
17.98
18.74
19.51
20.27
21.04
21.80
22.57
13.58
13.96
14.34
14.73
15.11
15.68
16.45
17.21
17.98
18.74
19.51
20.27
21.04
21.80
22.57
9.75
10.14
10.52
10.90
11.28
11.67
12.05
12.43
12.81
13.20
29.33
31.10
32.86
34.63
36.39
38.16
39.92
41.69
43.45
45.22
47.98
49.75
52.51
54.28
57.04
23.33
24.10
25.86
27.63
29.39
31.16
32.92
34.69
36.45
38.22
39.98
41.75
43.51
45.28
47.04
58.81
61.57
63.34
66.10
67.87
70.63
72.40
75.16
76.93
79.69
48.81
51.57
53.34
56.10
57.87
60.63
62.40
65.16
66.93
69.69
81.46
84.22
85.99
88.75
90.52
71.46
74.22
75.99
78.75
80.52
(Continued on next page)
61.46
64.22
65.99
68.75
70.52
42.81
44.57
46.34
48.10
49.87
51.63
53.40
55.16
56.93
59.69
23.33
24.10
24.86
25.63
26.39
27.16
27.92
28.69
30.45
32.22
33.98
35.75
37.51
39.28
41.04
35.81
37.57
39.34
41.10
42.87
44.63
46.40
48.16
49.93
51.69
53.46
55.22
56.99
58.75
61.52
23.33
24.10
24.86
25.63
26.39
27.16
27.92
28.69
29.45
30.22
30.98
31.75
32.51
33.28
34.04
34.81
35.57
36.34
37.10
37.87
38.63
40.40
42.16
43.93
45.69
47.46
49.22
50.99
52.75
54.52
23.33
24.10
24.86
25.63
26.39
27.16
27.92
28.69
29.45
30.22
30.98
31.75
32.51
33.28
34.04
34.81
35.57
36.34
37.10
37.87
38.63
39.40
40.16
40.93
41.69
42.46
43.22
43.99
45.75
47.52
23.33
24.10
24.86
25.63
26.39
27.16
27.92
28.69
29.45
30.22
30.98
31.75
32.51
33.28
34.04
9
23.33
24.10
24.86
25.63
26.39
27.16
27.92
28.69
29.45
30.22
30.98
31.75
32.51
33.28
34.04
13.58
13.96
14.34
14.73
15.11
15.68
16.45
17.21
17.98
18.74
19.51
20.27
21.04
21.80
22.57
34.81
35.57
36.34
37.10
37.87
38.63
39.40
40.16
40.93
41.69
42.46
43.22
43.99
44.75
45.52
7.65%
$4.40
4.78
5.16
5.55
5.93
6.31
6.69
7.08
7.46
7.84
8.22
8.61
8.99
9.37
9.75
10.14
10.52
10.90
11.28
11.67
12.05
12.43
12.81
13.20
10
23.33
24.10
24.86
25.63
26.39
27.16
27.92
28.69
29.45
30.22
30.98
31.75
32.51
33.28
34.04
13.58
13.96
14.34
14.73
15.11
15.68
16.45
17.21
17.98
18.74
19.51
20.27
21.04
21.80
22.57
34.81
35.57
36.34
37.10
37.87
38.63
39.40
40.16
40.93
41.69
42.46
43.22
43.99
44.75
45.52
7.65%
$4.40
4.78
5.16
5.55
5.93
6.31
6.69
7.08
7.46
7.84
8.22
8.61
8.99
9.37
9.75
10.14
10.52
10.90
11.28
11.67
12.05
12.43
12.81
13.20
Publication 15-A (January 2007) Page 37

Page 38 of 60 of Publication 15-A 9:17 - 20-DEC-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
SINGLE Persons— WEEKLY Payroll Period
(For Wages Paid in 2007)
And the number of withholding allowances claimed is—
800
810
820
830
840
850
860
870
880
890
900
910
920
930
940
950
960
970
980
990
$600
610
620
630
640
650
660
670
680
690
700
710
720
730
740
750
760
770
780
790
1,150
1,160
1,170
1,180
1,190
1,200
1,210
1,220
1,230
1,240
1,000
1,010
1,020
1,030
1,040
1,050
1,060
1,070
1,080
1,090
1,100
1,110
1,120
1,130
1,140
And the wages are –
At least
1,010
1,020
1,030
1,040
1,050
1,060
1,070
1,080
1,090
1,100
1,110
1,120
1,130
1,140
1,150
810
820
830
840
850
860
870
880
890
900
910
920
930
940
950
But less than
760
770
780
790
800
0
166.76
170.52
173.29
177.05
179.82
1
150.76
154.52
157.29
161.05
163.82
2
$610 $122.28
$112.28
$102.28
620
630
124.05
126.81
115.05
116.81
105.05
106.81
640
650
128.58
131.34
119.58
121.34
109.58
111.34
660
670
680
690
700
134.11
137.87
140.64
144.40
147.17
124.11
125.87
128.64
130.40
133.17
114.11
115.87
118.64
120.40
123.17
710
720
730
740
750
150.93
153.70
157.46
160.23
163.99
134.93
137.70
141.46
144.23
147.99
124.93
127.70
129.46
132.23
133.99
3 4
$83.28
85.05
87.81
89.58
92.34
94.11
96.87
98.64
101.40
103.17
105.93
107.70
110.46
112.23
114.99
5
$73.28
75.05
77.81
79.58
82.34
84.11
86.87
88.64
91.40
93.17
95.93
97.70
100.46
102.23
104.99
6
$63.28
66.05
67.81
70.58
72.34
75.11
76.87
79.64
81.40
84.17
85.93
88.70
90.46
93.23
94.99
7
$56.28
58.05
59.81
61.58
63.34
65.11
66.87
69.64
71.40
74.17
75.93
78.70
80.46
83.23
84.99
8
The amount of income, social security, and Medicare taxes to be withheld is—
136.76
138.52
141.29
144.05
147.82
$93.28
95.05
97.81
99.58
102.34
104.11
106.87
108.64
111.40
113.17
115.93
117.70
120.46
122.23
124.99
126.76
129.52
131.29
134.05
135.82
116.76
119.52
121.29
124.05
125.82
106.76
109.52
111.29
114.05
115.82
97.76
99.52
102.29
104.05
106.82
87.76
89.52
92.29
94.05
96.82
77.76
79.52
82.29
84.05
86.82
$49.28
51.05
52.81
54.58
56.34
58.11
59.87
61.64
63.40
65.17
66.93
68.70
70.46
73.23
74.99
960
970
980
990
1,000
183.58
186.35
190.11
192.88
196.64
199.41
203.17
205.94
209.70
212.47
216.23
219.00
222.76
225.53
229.29
232.06
235.82
238.59
242.35
245.12
167.58
170.35
174.11
176.88
180.64
183.41
187.17
189.94
193.70
196.47
200.23
203.00
206.76
209.53
213.29
216.06
219.82
222.59
226.35
229.12
150.58
154.35
157.11
160.88
163.64
167.41
170.17
173.94
176.70
180.47
183.23
187.00
189.76
193.53
196.29
200.06
202.82
206.59
209.35
213.12
138.58
140.35
143.11
144.88
147.64
150.41
154.17
156.94
160.70
163.47
167.23
170.00
173.76
176.53
180.29
183.06
186.82
189.59
193.35
196.12
128.58
130.35
133.11
134.88
137.64
139.41
142.17
143.94
146.70
148.47
151.23
154.00
157.76
160.53
164.29
167.06
170.82
173.59
177.35
180.12
118.58
120.35
123.11
124.88
127.64
129.41
132.17
133.94
136.70
138.47
141.23
143.00
145.76
147.53
150.29
152.06
154.82
157.59
160.35
164.12
108.58
111.35
113.11
115.88
117.64
120.41
122.17
124.94
126.70
129.47
131.23
134.00
135.76
138.53
140.29
143.06
144.82
147.59
149.35
152.12
98.58
101.35
103.11
105.88
107.64
110.41
112.17
114.94
116.70
119.47
121.23
124.00
125.76
128.53
130.29
133.06
134.82
137.59
139.35
142.12
88.58
91.35
93.11
95.88
97.64
100.41
102.17
104.94
106.70
109.47
111.23
114.00
115.76
118.53
120.29
123.06
124.82
127.59
129.35
132.12
1,160
1,170
1,180
1,190
1,200
1,210
1,220
1,230
1,240
1,250
297.36
301.12
303.89
307.65
310.42
314.18
316.95
320.71
323.48
327.24
248.88
251.65
255.41
258.18
261.94
264.71
268.47
271.24
275.00
277.77
281.53
284.30
288.06
290.83
294.59
281.36
285.12
287.89
291.65
294.42
298.18
300.95
304.71
307.48
311.24
232.88
235.65
239.41
242.18
245.94
248.71
252.47
255.24
259.00
261.77
265.53
268.30
272.06
274.83
278.59
265.36
268.12
271.89
274.65
278.42
281.18
284.95
287.71
291.48
294.24
215.88
219.65
222.41
226.18
228.94
232.71
235.47
239.24
242.00
245.77
248.53
252.30
255.06
258.83
261.59
248.36
252.12
254.89
258.65
261.42
265.18
267.95
271.71
274.48
278.24
199.88
202.65
206.41
209.18
212.94
215.71
219.47
222.24
226.00
228.77
232.53
235.30
239.06
241.83
245.59
232.36
236.12
238.89
242.65
245.42
249.18
251.95
255.71
258.48
262.24
183.88
186.65
190.41
193.18
196.94
199.71
203.47
206.24
210.00
212.77
216.53
219.30
223.06
225.83
229.59
216.36
219.12
222.89
225.65
229.42
232.18
235.95
238.71
242.48
245.24
166.88
170.65
173.41
177.18
179.94
183.71
186.47
190.24
193.00
196.77
199.53
203.30
206.06
209.83
212.59
199.36
203.12
205.89
209.65
212.42
216.18
218.95
222.71
225.48
229.24
153.88
156.65
158.41
161.18
163.94
166.71
170.47
173.24
177.00
179.77
183.53
186.30
190.06
192.83
196.59
183.36
187.12
189.89
193.65
196.42
200.18
202.95
206.71
209.48
213.24
143.88
146.65
148.41
151.18
152.94
155.71
157.47
160.24
162.00
164.77
167.53
170.30
174.06
176.83
180.59
168.36
170.12
173.89
176.65
180.42
183.18
186.95
189.71
193.48
196.24
133.88
136.65
138.41
141.18
142.94
145.71
147.47
150.24
152.00
154.77
156.53
159.30
161.06
163.83
165.59
9 10
79.58
81.35
84.11
85.88
88.64
90.41
93.17
94.94
97.70
99.47
102.23
104.00
106.76
108.53
111.29
113.06
115.82
117.59
120.35
122.12
$46.28
47.05
47.81
48.58
50.34
52.11
53.87
55.64
57.40
59.17
60.93
62.70
64.46
66.23
67.99
69.76
71.52
73.29
75.05
76.82
158.36
161.12
162.89
165.65
167.42
170.18
171.95
174.71
176.48
180.24
124.88
126.65
129.41
131.18
133.94
135.71
138.47
140.24
143.00
144.77
147.53
149.30
152.06
153.83
156.59
71.58
73.35
75.11
76.88
78.64
80.41
83.17
84.94
87.70
89.47
92.23
94.00
96.76
98.53
101.29
103.06
105.82
107.59
110.35
112.12
$46.28
47.05
47.81
48.58
49.34
50.11
50.87
51.64
52.40
53.17
53.93
55.70
57.46
59.23
60.99
62.76
64.52
66.29
68.05
69.82
148.36
151.12
152.89
155.65
157.42
160.18
161.95
164.71
166.48
169.24
114.88
116.65
119.41
121.18
123.94
125.71
128.47
130.24
133.00
134.77
137.53
139.30
142.06
143.83
146.59
$1,250 and over Do not use this table. See page 36 for instructions.
Page 38 Publication 15-A (January 2007)

Page 39 of 60 of Publication 15-A 9:17 - 20-DEC-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
290
300
310
320
330
340
350
360
370
380
390
400
410
420
430
440
450
460
470
480
$0
125
130
135
140
145
150
155
160
165
170
175
180
185
190
195
200
210
220
230
240
250
260
270
280
590
600
610
620
630
640
650
660
670
680
690
700
710
720
730
490
500
510
520
530
540
550
560
570
580
300
310
320
330
340
350
360
370
380
390
400
410
420
430
440
450
460
470
480
490
$125
130
135
140
145
150
155
160
165
170
175
180
185
190
195
200
210
220
230
240
250
260
270
280
290
600
610
620
630
640
650
660
670
680
690
700
710
720
730
740
500
510
520
530
540
550
560
570
580
590
36.57
38.33
40.10
41.86
43.63
45.39
47.16
48.92
50.69
52.45
54.22
55.98
57.75
59.51
61.28
63.04
64.81
67.57
69.34
72.10
7.65%
$9.75
10.14
10.52
10.90
11.28
11.67
12.05
13.43
13.81
15.20
15.58
16.96
17.34
18.73
19.11
20.68
22.45
24.21
25.98
27.74
29.51
31.27
33.04
34.80
96.52
99.28
101.05
103.81
105.58
108.34
110.11
112.87
114.64
117.40
119.17
121.93
123.70
126.46
128.23
73.87
76.63
78.40
81.16
82.93
85.69
87.46
90.22
91.99
94.75
MARRIED Persons— WEEKLY Payroll Period
(For Wages Paid in 2007)
And the wages are – And the number of withholding allowances claimed is—
0
At least
But less than
1 2 3 4 5 6 7 8
77.52
79.28
82.05
83.81
86.58
88.34
91.11
92.87
95.64
97.40
100.17
101.93
104.70
106.46
109.23
58.87
60.63
62.40
64.16
65.93
67.69
69.46
71.22
72.99
74.75
23.57
25.33
27.10
28.86
30.63
32.39
34.16
35.92
37.69
39.45
41.22
42.98
44.75
46.51
48.28
50.04
51.81
53.57
55.34
57.10
87.52
89.28
92.05
93.81
96.58
98.34
101.11
102.87
105.64
107.40
110.17
111.93
114.70
116.46
119.23
65.87
67.63
69.40
71.16
73.93
75.69
78.46
80.22
82.99
84.75
30.57
32.33
34.10
35.86
37.63
39.39
41.16
42.92
44.69
46.45
48.22
49.98
51.75
53.51
55.28
57.04
58.81
60.57
62.34
64.10
7.65%
$9.75
10.14
10.52
10.90
The amount of income, social security, and Medicare taxes to be withheld is—
7.65%
$9.75
10.14
10.52
10.90
7.65%
$9.75
10.14
10.52
10.90
7.65%
$9.75
10.14
10.52
10.90
7.65%
$9.75
10.14
10.52
10.90
7.65%
$9.75
10.14
10.52
10.90
7.65%
$9.75
10.14
10.52
10.90
7.65%
$9.75
10.14
10.52
10.90
11.28
11.67
12.05
12.43
12.81
13.20
13.58
13.96
14.34
14.73
15.11
15.68
16.45
18.21
19.98
21.74
23.51
25.27
27.04
28.80
11.28
11.67
12.05
12.43
12.81
13.20
13.58
13.96
14.34
14.73
15.11
15.68
16.45
17.21
17.98
18.74
19.51
20.27
21.04
21.80
11.28
11.67
12.05
12.43
12.81
13.20
13.58
13.96
14.34
14.73
15.11
15.68
16.45
17.21
17.98
18.74
19.51
20.27
21.04
21.80
11.28
11.67
12.05
12.43
12.81
13.20
13.58
13.96
14.34
14.73
15.11
15.68
16.45
17.21
17.98
18.74
19.51
20.27
21.04
21.80
11.28
11.67
12.05
12.43
12.81
13.20
13.58
13.96
14.34
14.73
15.11
15.68
16.45
17.21
17.98
18.74
19.51
20.27
21.04
21.80
11.28
11.67
12.05
12.43
12.81
13.20
13.58
13.96
14.34
14.73
15.11
15.68
16.45
17.21
17.98
18.74
19.51
20.27
21.04
21.80
11.28
11.67
12.05
12.43
12.81
13.20
13.58
13.96
14.34
14.73
15.11
15.68
16.45
17.21
17.98
18.74
19.51
20.27
21.04
21.80
11.28
11.67
12.05
12.43
12.81
13.20
13.58
13.96
14.34
14.73
15.11
15.68
16.45
17.21
17.98
18.74
19.51
20.27
21.04
21.80
22.57
23.33
24.10
24.86
25.63
26.39
28.16
29.92
31.69
33.45
35.22
36.98
38.75
40.51
42.28
44.04
45.81
47.57
49.34
51.10
52.87
54.63
56.40
58.16
59.93
61.69
63.46
65.22
66.99
68.75
70.52
72.28
74.05
75.81
77.58
79.34
81.11
82.87
85.64
87.40
22.57
23.33
24.10
24.86
25.63
26.39
27.16
27.92
28.69
29.45
30.22
30.98
31.75
33.51
35.28
37.04
38.81
40.57
42.34
44.10
45.87
47.63
49.40
51.16
52.93
54.69
56.46
58.22
59.99
61.75
63.52
65.28
67.05
68.81
70.58
72.34
74.11
75.87
77.64
79.40
22.57
23.33
24.10
24.86
25.63
26.39
27.16
27.92
28.69
29.45
30.22
30.98
31.75
32.51
33.28
34.04
34.81
35.57
36.34
37.10
38.87
40.63
42.40
44.16
45.93
47.69
49.46
51.22
52.99
54.75
56.52
58.28
60.05
61.81
63.58
65.34
67.11
68.87
70.64
72.40
90.17
91.93
94.70
96.46
99.23
81.17
82.93
84.70
87.46
89.23
(Continued on next page)
74.17
75.93
77.70
79.46
81.23
50.52
52.28
54.05
55.81
57.58
59.34
61.11
62.87
64.64
66.40
68.17
69.93
71.70
73.46
75.23
37.87
38.63
39.40
40.16
40.93
41.69
43.46
45.22
46.99
48.75
22.57
23.33
24.10
24.86
25.63
26.39
27.16
27.92
28.69
29.45
30.22
30.98
31.75
32.51
33.28
34.04
34.81
35.57
36.34
37.10
45.52
46.28
47.05
48.81
50.58
52.34
54.11
55.87
57.64
59.40
61.17
62.93
64.70
66.46
68.23
37.87
38.63
39.40
40.16
40.93
41.69
42.46
43.22
43.99
44.75
22.57
23.33
24.10
24.86
25.63
26.39
27.16
27.92
28.69
29.45
30.22
30.98
31.75
32.51
33.28
34.04
34.81
35.57
36.34
37.10
45.52
46.28
47.05
47.81
48.58
49.34
50.11
50.87
51.64
53.40
55.17
56.93
58.70
60.46
62.23
37.87
38.63
39.40
40.16
40.93
41.69
42.46
43.22
43.99
44.75
22.57
23.33
24.10
24.86
25.63
26.39
27.16
27.92
28.69
29.45
30.22
30.98
31.75
32.51
33.28
34.04
34.81
35.57
36.34
37.10
9
22.57
23.33
24.10
24.86
25.63
26.39
27.16
27.92
28.69
29.45
30.22
30.98
31.75
32.51
33.28
34.04
34.81
35.57
36.34
37.10
7.65%
$9.75
10.14
10.52
10.90
11.28
11.67
12.05
12.43
12.81
13.20
13.58
13.96
14.34
14.73
15.11
15.68
16.45
17.21
17.98
18.74
19.51
20.27
21.04
21.80
45.52
46.28
47.05
47.81
48.58
49.34
50.11
50.87
51.64
52.40
53.17
53.93
54.70
55.46
56.23
37.87
38.63
39.40
40.16
40.93
41.69
42.46
43.22
43.99
44.75
10
22.57
23.33
24.10
24.86
25.63
26.39
27.16
27.92
28.69
29.45
30.22
30.98
31.75
32.51
33.28
34.04
34.81
35.57
36.34
37.10
7.65%
$9.75
10.14
10.52
10.90
11.28
11.67
12.05
12.43
12.81
13.20
13.58
13.96
14.34
14.73
15.11
15.68
16.45
17.21
17.98
18.74
19.51
20.27
21.04
21.80
45.52
46.28
47.05
47.81
48.58
49.34
50.11
50.87
51.64
52.40
53.17
53.93
54.70
55.46
56.23
37.87
38.63
39.40
40.16
40.93
41.69
42.46
43.22
43.99
44.75
Publication 15-A (January 2007) Page 39

Page 40 of 60 of Publication 15-A 9:17 - 20-DEC-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
MARRIED Persons— WEEKLY Payroll Period
(For Wages Paid in 2007)
And the number of withholding allowances claimed is—
940
950
960
970
980
990
1,000
1,010
1,020
1,030
1,040
1,050
1,060
1,070
1,080
1,090
1,100
1,110
1,120
1,130
$740
750
760
770
780
790
800
810
820
830
840
850
860
870
880
890
900
910
920
930
1,290
1,300
1,310
1,320
1,330
1,340
1,350
1,360
1,370
1,380
1,140
1,150
1,160
1,170
1,180
1,190
1,200
1,210
1,220
1,230
1,240
1,250
1,260
1,270
1,280
And the wages are –
At least
1,150
1,160
1,170
1,180
1,190
1,200
1,210
1,220
1,230
1,240
1,250
1,260
1,270
1,280
1,290
950
960
970
980
990
1,000
1,010
1,020
1,030
1,040
1,050
1,060
1,070
1,080
1,090
But less than
900
910
920
930
940
0
164.47
167.23
169.00
171.76
173.53
1
155.47
157.23
160.00
161.76
164.53
2 3 4 5
$82.99
84.76
86.52
88.29
91.05
92.82
95.58
97.35
100.11
101.88
104.64
106.41
109.17
110.94
113.70
6
$76.99
78.76
80.52
82.29
84.05
85.82
87.58
89.35
91.11
92.88
94.64
97.41
99.17
101.94
103.70
7
$69.99
71.76
73.52
75.29
77.05
78.82
80.58
82.35
84.11
85.88
87.64
89.41
91.17
92.94
94.70
8
The amount of income, social security, and Medicare taxes to be withheld is—
$750 $130.99
$120.99
$110.99
$100.99
760
770
132.76
135.52
123.76
125.52
113.76
115.52
103.76
105.52
780
790
137.29
140.05
128.29
130.05
118.29
120.05
108.29
110.05
800
810
820
830
840
141.82
144.58
146.35
149.11
150.88
132.82
134.58
137.35
139.11
141.88
122.82
124.58
127.35
129.11
131.88
112.82
114.58
117.35
119.11
121.88
850
860
870
880
890
153.64
155.41
158.17
159.94
162.70
143.64
146.41
148.17
150.94
152.70
133.64
136.41
138.17
140.94
142.70
123.64
126.41
128.17
130.94
132.70
145.47
147.23
150.00
151.76
154.53
135.47
137.23
140.00
141.76
144.53
$91.99
93.76
96.52
98.29
101.05
102.82
105.58
107.35
110.11
111.88
114.64
116.41
119.17
120.94
123.70
125.47
128.23
130.00
132.76
134.53
115.47
118.23
120.00
122.76
124.53
106.47
108.23
111.00
112.76
115.53
96.47
98.23
101.00
102.76
105.53
90.47
92.23
94.00
95.76
97.53
$63.99
65.76
67.52
69.29
71.05
72.82
74.58
76.35
78.11
79.88
81.64
83.41
85.17
86.94
88.70
1,100
1,110
1,120
1,130
1,140
176.29
178.06
180.82
182.59
185.35
187.12
189.88
191.65
194.41
196.18
198.94
200.71
203.47
205.24
208.00
209.77
212.53
214.30
217.06
218.83
166.29
169.06
170.82
173.59
175.35
178.12
179.88
182.65
184.41
187.18
188.94
191.71
193.47
196.24
198.00
200.77
202.53
205.30
207.06
209.83
156.29
159.06
160.82
163.59
165.35
168.12
169.88
172.65
174.41
177.18
178.94
181.71
183.47
186.24
188.00
190.77
192.53
195.30
197.06
199.83
146.29
149.06
150.82
153.59
155.35
158.12
159.88
162.65
164.41
167.18
168.94
171.71
173.47
176.24
178.00
180.77
182.53
185.30
187.06
189.83
137.29
139.06
141.82
143.59
146.35
148.12
150.88
152.65
155.41
157.18
159.94
161.71
164.47
166.24
169.00
170.77
173.53
175.30
178.06
179.83
127.29
129.06
131.82
133.59
136.35
138.12
140.88
142.65
145.41
147.18
149.94
151.71
154.47
156.24
159.00
160.77
163.53
165.30
168.06
169.83
117.29
120.06
121.82
124.59
126.35
129.12
130.88
133.65
135.41
138.18
139.94
142.71
144.47
147.24
149.00
151.77
153.53
156.30
158.06
160.83
107.29
110.06
111.82
114.59
116.35
119.12
120.88
123.65
125.41
128.18
129.94
132.71
134.47
137.24
139.00
141.77
143.53
146.30
148.06
150.83
99.29
101.06
102.82
104.59
106.35
109.12
110.88
113.65
115.41
118.18
119.94
122.71
124.47
127.24
129.00
131.77
133.53
136.30
138.06
140.83
1,300
1,310
1,320
1,330
1,340
1,350
1,360
1,370
1,380
1,390
255.07
257.83
259.60
262.36
264.13
266.89
268.66
271.42
275.19
277.95
221.59
223.36
226.12
227.89
230.65
232.42
235.18
236.95
239.71
241.48
244.24
246.01
248.77
250.54
253.30
246.07
247.83
250.60
252.36
255.13
256.89
259.66
261.42
264.19
265.95
211.59
214.36
216.12
218.89
220.65
223.42
225.18
227.95
229.71
232.48
234.24
237.01
238.77
241.54
243.30
236.07
237.83
240.60
242.36
245.13
246.89
249.66
251.42
254.19
255.95
201.59
204.36
206.12
208.89
210.65
213.42
215.18
217.95
219.71
222.48
224.24
227.01
228.77
231.54
233.30
226.07
227.83
230.60
232.36
235.13
236.89
239.66
241.42
244.19
245.95
191.59
194.36
196.12
198.89
200.65
203.42
205.18
207.95
209.71
212.48
214.24
217.01
218.77
221.54
223.30
216.07
218.83
220.60
223.36
225.13
227.89
229.66
232.42
234.19
236.95
182.59
184.36
187.12
188.89
191.65
193.42
196.18
197.95
200.71
202.48
205.24
207.01
209.77
211.54
214.30
206.07
208.83
210.60
213.36
215.13
217.89
219.66
222.42
224.19
226.95
172.59
174.36
177.12
178.89
181.65
183.42
186.18
187.95
190.71
192.48
195.24
197.01
199.77
201.54
204.30
197.07
198.83
201.60
203.36
206.13
207.89
210.66
212.42
215.19
216.95
162.59
165.36
167.12
169.89
171.65
174.42
176.18
178.95
180.71
183.48
185.24
188.01
189.77
192.54
194.30
187.07
188.83
191.60
193.36
196.13
197.89
200.66
202.42
205.19
206.95
152.59
155.36
157.12
159.89
161.65
164.42
166.18
168.95
170.71
173.48
175.24
178.01
179.77
182.54
184.30
177.07
178.83
181.60
183.36
186.13
187.89
190.66
192.42
195.19
196.95
142.59
145.36
147.12
149.89
151.65
154.42
156.18
158.95
160.71
163.48
165.24
168.01
169.77
172.54
174.30
9 10
92.29
94.06
95.82
97.59
99.35
101.12
102.88
104.65
106.41
108.18
110.94
112.71
115.47
117.24
120.00
121.77
124.53
126.30
129.06
130.83
$56.99
58.76
60.52
62.29
64.05
65.82
67.58
69.35
71.11
72.88
74.64
76.41
78.17
79.94
81.70
83.47
85.23
87.00
88.76
90.53
167.07
169.83
171.60
174.36
176.13
178.89
180.66
183.42
185.19
187.95
133.59
135.36
138.12
139.89
142.65
144.42
147.18
148.95
151.71
153.48
156.24
158.01
160.77
162.54
165.30
86.29
88.06
89.82
91.59
93.35
95.12
96.88
98.65
100.41
102.18
103.94
105.71
107.47
109.24
111.00
112.77
114.53
116.30
119.06
120.83
$56.99
57.76
58.52
59.29
60.05
60.82
61.58
63.35
65.11
66.88
68.64
70.41
72.17
73.94
75.70
77.47
79.23
81.00
82.76
84.53
157.07
159.83
161.60
164.36
166.13
168.89
170.66
173.42
175.19
177.95
123.59
125.36
128.12
129.89
132.65
134.42
137.18
138.95
141.71
143.48
146.24
148.01
150.77
152.54
155.30
$1,390 and over Do not use this table. See page 36 for instructions.
Page 40 Publication 15-A (January 2007)

Page 41 of 60 of Publication 15-A 9:17 - 20-DEC-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
350
360
370
380
390
400
410
420
430
440
450
460
470
480
490
225
230
235
240
245
250
260
270
280
290
300
310
320
330
340
500
520
540
560
580
600
620
640
660
680
700
720
740
760
780
$0
105
110
115
120
125
130
135
140
145
150
155
160
165
170
175
180
185
190
195
200
205
210
215
220
360
370
380
390
400
410
420
430
440
450
460
470
480
490
500
230
235
240
245
250
260
270
280
290
300
310
320
330
340
350
520
540
560
580
600
620
640
660
680
700
720
740
760
780
800
$105
110
115
120
125
130
135
140
145
150
155
160
165
170
175
180
185
190
195
200
205
210
215
220
225
52.16
53.92
55.69
57.45
60.22
61.98
64.75
66.51
69.28
71.04
73.81
75.57
78.34
80.10
82.87
30.40
30.79
32.17
32.55
33.93
34.51
36.27
38.04
39.80
41.57
43.33
45.10
46.86
48.63
50.39
86.02
90.55
95.08
99.61
104.14
108.67
113.20
117.73
122.26
126.79
131.32
135.85
140.38
144.91
149.44
7.65%
$9.22
9.61
10.99
11.37
12.75
13.14
14.52
14.90
16.28
16.67
18.05
18.43
19.81
20.20
21.58
21.96
23.34
23.73
25.11
25.49
26.87
27.26
28.64
29.02
SINGLE Persons— BIWEEKLY Payroll Period
(For Wages Paid in 2007)
And the wages are – And the number of withholding allowances claimed is—
0
At least
But less than
1 2 3 4 5 6 7 8
67.02
70.55
75.08
79.61
84.14
88.67
93.20
97.73
102.26
106.79
111.32
115.85
120.38
124.91
129.44
39.16
40.92
42.69
44.45
46.22
47.98
49.75
51.51
53.28
55.04
56.81
58.57
60.34
62.10
63.87
54.02
57.55
61.08
64.61
68.14
71.67
75.20
78.73
83.26
87.79
92.32
96.85
101.38
105.91
110.44
27.16
27.92
29.69
31.45
33.22
34.98
36.75
38.51
40.28
42.04
43.81
45.57
47.34
49.10
50.87
17.40
17.79
18.17
19.55
19.93
21.51
23.27
25.04
26.80
28.57
30.33
32.10
33.86
35.63
37.39
13.58
13.96
14.34
14.73
15.11
15.49
15.87
16.26
16.64
17.02
7.65%
$8.22
8.61
8.99
9.37
The amount of income, social security, and Medicare taxes to be withheld is—
7.65%
$8.22
8.61
8.99
9.37
7.65%
$8.22
8.61
8.99
9.37
7.65%
$8.22
8.61
8.99
9.37
7.65%
$8.22
8.61
8.99
9.37
7.65%
$8.22
8.61
8.99
9.37
7.65%
$8.22
8.61
8.99
9.37
7.65%
$8.22
8.61
8.99
9.37
9.75
10.14
10.52
10.90
11.28
11.67
12.05
12.43
12.81
13.20
9.75
10.14
10.52
10.90
11.28
11.67
12.05
12.43
12.81
13.20
9.75
10.14
10.52
10.90
11.28
11.67
12.05
12.43
12.81
13.20
9.75
10.14
10.52
10.90
11.28
11.67
12.05
12.43
12.81
13.20
9.75
10.14
10.52
10.90
11.28
11.67
12.05
12.43
12.81
13.20
9.75
10.14
10.52
10.90
11.28
11.67
12.05
12.43
12.81
13.20
9.75
10.14
10.52
10.90
11.28
11.67
12.05
12.43
12.81
13.20
9.75
10.14
10.52
10.90
11.28
11.67
12.05
12.43
12.81
13.20
17.40
17.79
18.17
18.55
18.93
19.51
20.27
21.04
21.80
22.57
23.33
24.10
24.86
25.63
26.39
13.58
13.96
14.34
14.73
15.11
15.49
15.87
16.26
16.64
17.02
13.58
13.96
14.34
14.73
15.11
15.49
15.87
16.26
16.64
17.02
17.40
17.79
18.17
18.55
18.93
19.51
20.27
21.04
21.80
22.57
23.33
24.10
24.86
25.63
26.39
13.58
13.96
14.34
14.73
15.11
15.49
15.87
16.26
16.64
17.02
17.40
17.79
18.17
18.55
18.93
19.51
20.27
21.04
21.80
22.57
23.33
24.10
24.86
25.63
26.39
13.58
13.96
14.34
14.73
15.11
15.49
15.87
16.26
16.64
17.02
17.40
17.79
18.17
18.55
18.93
19.51
20.27
21.04
21.80
22.57
23.33
24.10
24.86
25.63
26.39
13.58
13.96
14.34
14.73
15.11
15.49
15.87
16.26
16.64
17.02
17.40
17.79
18.17
18.55
18.93
19.51
20.27
21.04
21.80
22.57
23.33
24.10
24.86
25.63
26.39
13.58
13.96
14.34
14.73
15.11
15.49
15.87
16.26
16.64
17.02
17.40
17.79
18.17
18.55
18.93
19.51
20.27
21.04
21.80
22.57
23.33
24.10
24.86
25.63
26.39
17.40
17.79
18.17
18.55
18.93
19.51
20.27
21.04
21.80
22.57
23.33
24.10
24.86
25.63
26.39
13.58
13.96
14.34
14.73
15.11
15.49
15.87
16.26
16.64
17.02
27.16
27.92
28.69
29.45
30.22
30.98
31.75
32.51
33.28
34.04
34.81
35.57
36.34
37.10
37.87
27.16
27.92
28.69
29.45
30.22
30.98
31.75
32.51
33.28
34.04
34.81
35.57
36.34
37.10
37.87
41.02
44.55
48.08
51.61
55.14
58.67
62.20
65.73
69.26
72.79
39.02
40.55
42.08
43.61
45.14
46.67
49.20
52.73
56.26
59.79
76.32
79.85
83.38
86.91
90.44
63.32
66.85
70.38
73.91
77.44
(Continued on next page)
54.32
55.85
57.38
59.91
63.44
39.02
40.55
42.08
43.61
45.14
46.67
48.20
49.73
51.26
52.79
27.16
27.92
28.69
29.45
30.22
30.98
31.75
32.51
33.28
34.04
34.81
35.57
36.34
37.10
37.87
39.02
40.55
42.08
43.61
45.14
46.67
48.20
49.73
51.26
52.79
54.32
55.85
57.38
58.91
60.44
27.16
27.92
28.69
29.45
30.22
30.98
31.75
32.51
33.28
34.04
34.81
35.57
36.34
37.10
37.87
39.02
40.55
42.08
43.61
45.14
46.67
48.20
49.73
51.26
52.79
54.32
55.85
57.38
58.91
60.44
27.16
27.92
28.69
29.45
30.22
30.98
31.75
32.51
33.28
34.04
34.81
35.57
36.34
37.10
37.87
39.02
40.55
42.08
43.61
45.14
46.67
48.20
49.73
51.26
52.79
54.32
55.85
57.38
58.91
60.44
27.16
27.92
28.69
29.45
30.22
30.98
31.75
32.51
33.28
34.04
34.81
35.57
36.34
37.10
37.87
9
27.16
27.92
28.69
29.45
30.22
30.98
31.75
32.51
33.28
34.04
34.81
35.57
36.34
37.10
37.87
17.40
17.79
18.17
18.55
18.93
19.51
20.27
21.04
21.80
22.57
23.33
24.10
24.86
25.63
26.39
39.02
40.55
42.08
43.61
45.14
46.67
48.20
49.73
51.26
52.79
54.32
55.85
57.38
58.91
60.44
7.65%
$8.22
8.61
8.99
9.37
9.75
10.14
10.52
10.90
11.28
11.67
12.05
12.43
12.81
13.20
13.58
13.96
14.34
14.73
15.11
15.49
15.87
16.26
16.64
17.02
10
27.16
27.92
28.69
29.45
30.22
30.98
31.75
32.51
33.28
34.04
34.81
35.57
36.34
37.10
37.87
17.40
17.79
18.17
18.55
18.93
19.51
20.27
21.04
21.80
22.57
23.33
24.10
24.86
25.63
26.39
39.02
40.55
42.08
43.61
45.14
46.67
48.20
49.73
51.26
52.79
54.32
55.85
57.38
58.91
60.44
7.65%
$8.22
8.61
8.99
9.37
9.75
10.14
10.52
10.90
11.28
11.67
12.05
12.43
12.81
13.20
13.58
13.96
14.34
14.73
15.11
15.49
15.87
16.26
16.64
17.02
Publication 15-A (January 2007) Page 41

Page 42 of 60 of Publication 15-A 9:17 - 20-DEC-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
SINGLE Persons— BIWEEKLY Payroll Period
(For Wages Paid in 2007)
And the number of withholding allowances claimed is—
1,200
1,220
1,240
1,260
1,280
1,300
1,320
1,340
1,360
1,380
1,400
1,420
1,440
1,460
1,480
1,500
1,520
1,540
1,560
1,580
$800
820
840
860
880
900
920
940
960
980
1,000
1,020
1,040
1,060
1,080
1,100
1,120
1,140
1,160
1,180
1,900
1,920
1,940
1,960
1,980
2,000
2,020
2,040
2,060
2,080
1,600
1,620
1,640
1,660
1,680
1,700
1,720
1,740
1,760
1,780
1,800
1,820
1,840
1,860
1,880
And the wages are –
At least
1,620
1,640
1,660
1,680
1,700
1,720
1,740
1,760
1,780
1,800
1,820
1,840
1,860
1,880
1,900
1,220
1,240
1,260
1,280
1,300
1,320
1,340
1,360
1,380
1,400
1,420
1,440
1,460
1,480
1,500
But less than
1,120
1,140
1,160
1,180
1,200
0
221.92
226.45
230.98
235.51
240.04
1
201.92
206.45
210.98
215.51
220.04
2
$820 $153.97
$133.97
$114.97
840
860
158.50
163.03
138.50
143.03
119.50
124.03
880
900
167.56
172.09
147.56
152.09
128.56
133.09
920
940
960
980
1,000
176.62
181.15
185.68
190.21
194.74
156.62
161.15
165.68
170.21
174.74
137.62
142.15
146.68
151.21
155.74
1,020
1,040
1,060
1,080
1,100
199.27
203.80
208.33
212.86
217.39
179.27
183.80
188.33
192.86
197.39
160.27
164.80
169.33
173.86
178.39
3 4
$80.97
84.50
88.03
91.56
95.09
98.62
102.15
106.68
111.21
115.74
120.27
124.80
129.33
133.86
138.39
5
$66.97
70.50
74.03
77.56
81.09
84.62
88.15
91.68
95.21
98.74
102.27
105.80
110.33
114.86
119.39
6
$61.97
63.50
65.03
66.56
68.09
71.62
75.15
78.68
82.21
85.74
89.27
92.80
96.33
99.86
103.39
7
$61.97
63.50
65.03
66.56
68.09
69.62
71.15
72.68
74.21
75.74
77.27
79.80
83.33
86.86
90.39
8
The amount of income, social security, and Medicare taxes to be withheld is—
182.92
187.45
191.98
196.51
201.04
$94.97
99.50
104.03
108.56
113.09
117.62
122.15
126.68
131.21
135.74
140.27
144.80
149.33
153.86
158.39
162.92
167.45
171.98
176.51
181.04
142.92
147.45
151.98
156.51
161.04
123.92
128.45
132.98
137.51
142.04
106.92
110.45
113.98
117.51
122.04
93.92
97.45
100.98
104.51
108.04
84.92
86.45
87.98
91.51
95.04
$61.97
63.50
65.03
66.56
68.09
69.62
71.15
72.68
74.21
75.74
77.27
78.80
80.33
81.86
83.39
1,520
1,540
1,560
1,580
1,600
244.57
249.10
253.63
258.16
262.69
269.22
275.75
282.28
288.81
295.34
301.87
308.40
314.93
321.46
327.99
334.52
341.05
347.58
354.11
360.64
224.57
229.10
233.63
238.16
242.69
247.22
251.75
256.28
260.81
265.34
269.87
275.40
281.93
288.46
294.99
301.52
308.05
314.58
321.11
327.64
205.57
210.10
214.63
219.16
223.69
228.22
232.75
237.28
241.81
246.34
250.87
255.40
259.93
264.46
268.99
273.52
278.05
282.58
289.11
295.64
185.57
190.10
194.63
199.16
203.69
208.22
212.75
217.28
221.81
226.34
230.87
235.40
239.93
244.46
248.99
253.52
258.05
262.58
267.11
271.64
165.57
170.10
174.63
179.16
183.69
188.22
192.75
197.28
201.81
206.34
210.87
215.40
219.93
224.46
228.99
233.52
238.05
242.58
247.11
251.64
146.57
151.10
155.63
160.16
164.69
169.22
173.75
178.28
182.81
187.34
191.87
196.40
200.93
205.46
209.99
214.52
219.05
223.58
228.11
232.64
126.57
131.10
135.63
140.16
144.69
149.22
153.75
158.28
162.81
167.34
171.87
176.40
180.93
185.46
189.99
194.52
199.05
203.58
208.11
212.64
111.57
115.10
118.63
122.16
125.69
130.22
134.75
139.28
143.81
148.34
152.87
157.40
161.93
166.46
170.99
175.52
180.05
184.58
189.11
193.64
98.57
102.10
105.63
109.16
112.69
116.22
119.75
123.28
126.81
130.34
133.87
137.40
141.93
146.46
150.99
155.52
160.05
164.58
169.11
173.64
1,920
1,940
1,960
1,980
2,000
2,020
2,040
2,060
2,080
2,100
465.12
471.65
478.18
484.71
491.24
497.77
504.30
510.83
517.36
523.89
367.17
373.70
380.23
386.76
393.29
399.82
406.35
412.88
419.41
425.94
432.47
439.00
445.53
452.06
458.59
432.12
438.65
445.18
451.71
458.24
464.77
471.30
477.83
484.36
490.89
334.17
340.70
347.23
353.76
360.29
366.82
373.35
379.88
386.41
392.94
399.47
406.00
412.53
419.06
425.59
400.12
406.65
413.18
419.71
426.24
432.77
439.30
445.83
452.36
458.89
302.17
308.70
315.23
321.76
328.29
334.82
341.35
347.88
354.41
360.94
367.47
374.00
380.53
387.06
393.59
367.12
373.65
380.18
386.71
393.24
399.77
406.30
412.83
419.36
425.89
276.17
280.70
285.23
289.76
295.29
301.82
308.35
314.88
321.41
327.94
334.47
341.00
347.53
354.06
360.59
334.12
340.65
347.18
353.71
360.24
366.77
373.30
379.83
386.36
392.89
256.17
260.70
265.23
269.76
274.29
278.82
283.35
287.88
292.41
296.94
301.47
308.00
314.53
321.06
327.59
305.12
309.65
314.18
320.71
327.24
333.77
340.30
346.83
353.36
359.89
237.17
241.70
246.23
250.76
255.29
259.82
264.35
268.88
273.41
277.94
282.47
287.00
291.53
296.06
300.59
285.12
289.65
294.18
298.71
303.24
307.77
312.30
316.83
321.36
327.89
217.17
221.70
226.23
230.76
235.29
239.82
244.35
248.88
253.41
257.94
262.47
267.00
271.53
276.06
280.59
266.12
270.65
275.18
279.71
284.24
288.77
293.30
297.83
302.36
306.89
198.17
202.70
207.23
211.76
216.29
220.82
225.35
229.88
234.41
238.94
243.47
248.00
252.53
257.06
261.59
246.12
250.65
255.18
259.71
264.24
268.77
273.30
277.83
282.36
286.89
178.17
182.70
187.23
191.76
196.29
200.82
205.35
209.88
214.41
218.94
223.47
228.00
232.53
237.06
241.59
9 10
92.57
94.10
95.63
97.16
99.69
103.22
106.75
110.28
113.81
117.34
120.87
124.40
127.93
131.46
134.99
138.52
142.05
145.58
149.11
153.64
$61.97
63.50
65.03
66.56
68.09
69.62
71.15
72.68
74.21
75.74
77.27
78.80
80.33
81.86
83.39
84.92
86.45
87.98
89.51
91.04
226.12
230.65
235.18
239.71
244.24
248.77
253.30
257.83
262.36
266.89
158.17
162.70
167.23
171.76
176.29
180.82
185.35
189.88
194.41
198.94
203.47
208.00
212.53
217.06
221.59
92.57
94.10
95.63
97.16
98.69
100.22
101.75
103.28
104.81
106.34
107.87
111.40
114.93
118.46
121.99
125.52
129.05
132.58
136.11
139.64
$61.97
63.50
65.03
66.56
68.09
69.62
71.15
72.68
74.21
75.74
77.27
78.80
80.33
81.86
83.39
84.92
86.45
87.98
89.51
91.04
207.12
211.65
216.18
220.71
225.24
229.77
234.30
238.83
243.36
247.89
143.17
146.70
150.23
153.76
157.29
161.82
166.35
170.88
175.41
179.94
184.47
189.00
193.53
198.06
202.59
$2,100 and over Do not use this table. See page 36 for instructions.
Page 42 Publication 15-A (January 2007)

Page 43 of 60 of Publication 15-A 9:17 - 20-DEC-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
780
800
820
840
860
880
900
920
940
960
980
1,000
1,020
1,040
1,060
490
500
520
540
560
580
600
620
640
660
680
700
720
740
760
1,080
1,100
1,120
1,140
1,160
1,180
1,200
1,220
1,240
1,260
1,280
1,300
1,320
1,340
1,360
$0
250
260
270
280
290
300
310
320
330
340
350
360
370
380
390
400
410
420
430
440
450
460
470
480
800
820
840
860
880
900
920
940
960
980
1,000
1,020
1,040
1,060
1,080
500
520
540
560
580
600
620
640
660
680
700
720
740
760
780
1,100
1,120
1,140
1,160
1,180
1,200
1,220
1,240
1,260
1,280
1,300
1,320
1,340
1,360
1,380
$250
260
270
280
290
300
310
320
330
340
350
360
370
380
390
400
410
420
430
440
450
460
470
480
490
108.44
111.97
115.50
119.03
122.56
126.09
130.62
135.15
139.68
144.21
148.74
153.27
157.80
162.33
166.86
56.87
59.02
62.55
66.08
69.61
73.14
76.67
80.20
83.73
87.26
90.79
94.32
97.85
101.38
104.91
171.39
175.92
180.45
184.98
189.51
194.04
198.57
203.10
207.63
212.16
216.69
221.22
225.75
230.28
234.81
7.65%
$19.51
20.27
21.04
21.80
22.57
23.33
25.10
26.86
28.63
30.39
32.16
33.92
35.69
37.45
39.22
40.98
42.75
44.51
46.28
48.04
49.81
51.57
53.34
55.10
MARRIED Persons— BIWEEKLY Payroll Period
(For Wages Paid in 2007)
And the wages are – And the number of withholding allowances claimed is—
0
At least
But less than
1 2 3 4 5 6 7 8
151.39
155.92
160.45
164.98
169.51
174.04
178.57
183.10
187.63
192.16
196.69
201.22
205.75
210.28
214.81
95.44
98.97
102.50
106.03
109.56
113.09
116.62
120.15
123.68
127.21
130.74
134.27
137.80
142.33
146.86
135.39
138.92
142.45
145.98
150.51
155.04
159.57
164.10
168.63
173.16
177.69
182.22
186.75
191.28
195.81
82.44
85.97
89.50
93.03
96.56
100.09
103.62
107.15
110.68
114.21
117.74
121.27
124.80
128.33
131.86
43.87
46.02
49.55
53.08
56.61
60.14
63.67
67.20
70.73
74.26
77.79
81.32
84.85
88.38
91.91
30.22
30.98
31.75
32.51
33.28
35.04
36.81
38.57
40.34
42.10
7.65%
$19.51
20.27
21.04
21.80
The amount of income, social security, and Medicare taxes to be withheld is—
7.65%
$19.51
20.27
21.04
21.80
7.65%
$19.51
20.27
21.04
21.80
7.65%
$19.51
20.27
21.04
21.80
7.65%
$19.51
20.27
21.04
21.80
7.65%
$19.51
20.27
21.04
21.80
7.65%
$19.51
20.27
21.04
21.80
7.65%
$19.51
20.27
21.04
21.80
22.57
23.33
24.10
24.86
25.63
26.39
27.16
27.92
28.69
29.45
22.57
23.33
24.10
24.86
25.63
26.39
27.16
27.92
28.69
29.45
22.57
23.33
24.10
24.86
25.63
26.39
27.16
27.92
28.69
29.45
22.57
23.33
24.10
24.86
25.63
26.39
27.16
27.92
28.69
29.45
22.57
23.33
24.10
24.86
25.63
26.39
27.16
27.92
28.69
29.45
22.57
23.33
24.10
24.86
25.63
26.39
27.16
27.92
28.69
29.45
22.57
23.33
24.10
24.86
25.63
26.39
27.16
27.92
28.69
29.45
22.57
23.33
24.10
24.86
25.63
26.39
27.16
27.92
28.69
29.45
30.22
30.98
31.75
32.51
33.28
34.04
34.81
35.57
36.34
37.10
37.87
39.02
40.55
42.08
43.61
47.14
50.67
54.20
57.73
61.26
64.79
68.32
71.85
75.38
78.91
30.22
30.98
31.75
32.51
33.28
34.04
34.81
35.57
36.34
37.10
37.87
39.02
40.55
42.08
43.61
45.14
46.67
48.20
49.73
51.26
52.79
55.32
58.85
62.38
65.91
30.22
30.98
31.75
32.51
33.28
34.04
34.81
35.57
36.34
37.10
37.87
39.02
40.55
42.08
43.61
45.14
46.67
48.20
49.73
51.26
52.79
54.32
55.85
57.38
58.91
30.22
30.98
31.75
32.51
33.28
34.04
34.81
35.57
36.34
37.10
37.87
39.02
40.55
42.08
43.61
45.14
46.67
48.20
49.73
51.26
52.79
54.32
55.85
57.38
58.91
30.22
30.98
31.75
32.51
33.28
34.04
34.81
35.57
36.34
37.10
37.87
39.02
40.55
42.08
43.61
45.14
46.67
48.20
49.73
51.26
52.79
54.32
55.85
57.38
58.91
30.22
30.98
31.75
32.51
33.28
34.04
34.81
35.57
36.34
37.10
37.87
39.02
40.55
42.08
43.61
45.14
46.67
48.20
49.73
51.26
52.79
54.32
55.85
57.38
58.91
37.87
39.02
40.55
42.08
43.61
45.14
46.67
48.20
49.73
51.26
52.79
54.32
55.85
57.38
58.91
30.22
30.98
31.75
32.51
33.28
34.04
34.81
35.57
36.34
37.10
69.44
72.97
76.50
80.03
83.56
87.09
90.62
94.15
97.68
101.21
104.74
108.27
111.80
115.33
118.86
60.44
61.97
63.50
67.03
70.56
74.09
77.62
81.15
84.68
88.21
91.74
95.27
98.80
102.33
105.86
122.39
125.92
129.45
132.98
136.51
140.04
143.57
147.10
150.63
154.16
109.39
112.92
116.45
119.98
123.51
127.04
130.57
134.10
137.63
141.16
157.69
162.22
166.75
171.28
175.81
144.69
148.22
151.75
155.28
158.81
(Continued on next page)
131.69
135.22
138.75
142.28
145.81
96.39
99.92
103.45
106.98
110.51
114.04
117.57
121.10
124.63
128.16
60.44
61.97
63.50
65.03
66.56
68.09
69.62
71.15
72.68
75.21
78.74
82.27
85.80
89.33
92.86
83.39
86.92
90.45
93.98
97.51
101.04
104.57
108.10
111.63
115.16
118.69
122.22
125.75
129.28
132.81
60.44
61.97
63.50
65.03
66.56
68.09
69.62
71.15
72.68
74.21
75.74
77.27
78.80
80.33
81.86
83.39
84.92
86.45
87.98
89.51
91.04
92.57
95.10
98.63
102.16
105.69
109.22
112.75
116.28
119.81
60.44
61.97
63.50
65.03
66.56
68.09
69.62
71.15
72.68
74.21
75.74
77.27
78.80
80.33
81.86
83.39
84.92
86.45
87.98
89.51
91.04
92.57
94.10
95.63
97.16
98.69
100.22
101.75
103.28
106.81
60.44
61.97
63.50
65.03
66.56
68.09
69.62
71.15
72.68
74.21
75.74
77.27
78.80
80.33
81.86
9
60.44
61.97
63.50
65.03
66.56
68.09
69.62
71.15
72.68
74.21
75.74
77.27
78.80
80.33
81.86
37.87
39.02
40.55
42.08
43.61
45.14
46.67
48.20
49.73
51.26
52.79
54.32
55.85
57.38
58.91
83.39
84.92
86.45
87.98
89.51
91.04
92.57
94.10
95.63
97.16
98.69
100.22
101.75
103.28
104.81
7.65%
$19.51
20.27
21.04
21.80
22.57
23.33
24.10
24.86
25.63
26.39
27.16
27.92
28.69
29.45
30.22
30.98
31.75
32.51
33.28
34.04
34.81
35.57
36.34
37.10
10
60.44
61.97
63.50
65.03
66.56
68.09
69.62
71.15
72.68
74.21
75.74
77.27
78.80
80.33
81.86
37.87
39.02
40.55
42.08
43.61
45.14
46.67
48.20
49.73
51.26
52.79
54.32
55.85
57.38
58.91
83.39
84.92
86.45
87.98
89.51
91.04
92.57
94.10
95.63
97.16
98.69
100.22
101.75
103.28
104.81
7.65%
$19.51
20.27
21.04
21.80
22.57
23.33
24.10
24.86
25.63
26.39
27.16
27.92
28.69
29.45
30.22
30.98
31.75
32.51
33.28
34.04
34.81
35.57
36.34
37.10
Publication 15-A (January 2007) Page 43

Page 44 of 60 of Publication 15-A 9:17 - 20-DEC-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
MARRIED Persons— BIWEEKLY Payroll Period
(For Wages Paid in 2007)
And the number of withholding allowances claimed is—
1,780
1,800
1,820
1,840
1,860
1,880
1,900
1,920
1,940
1,960
1,980
2,000
2,020
2,040
2,060
2,080
2,100
2,120
2,140
2,160
$1,380
1,400
1,420
1,440
1,460
1,480
1,500
1,520
1,540
1,560
1,580
1,600
1,620
1,640
1,660
1,680
1,700
1,720
1,740
1,760
2,480
2,500
2,520
2,540
2,560
2,580
2,600
2,620
2,640
2,660
2,180
2,200
2,220
2,240
2,260
2,280
2,300
2,320
2,340
2,360
2,380
2,400
2,420
2,440
2,460
And the wages are –
At least
2,200
2,220
2,240
2,260
2,280
2,300
2,320
2,340
2,360
2,380
2,400
2,420
2,440
2,460
2,480
1,800
1,820
1,840
1,860
1,880
1,900
1,920
1,940
1,960
1,980
2,000
2,020
2,040
2,060
2,080
But less than
0 1 2 3 4 5 6 7 8 9 10
1,700
1,720
1,740
1,760
1,780
The amount of income, social security, and Medicare taxes to be withheld is—
$1,400 $239.34
$219.34
$200.34
$180.34
$162.34
$149.34
$136.34
$123.34
$110.34
$106.34
$106.34
1,420
1,440
243.87
248.40
223.87
228.40
204.87
209.40
184.87
189.40
165.87
169.40
152.87
156.40
139.87
143.40
126.87
130.40
113.87
117.40
107.87
109.40
107.87
109.40
1,460
1,480
252.93
257.46
232.93
237.46
213.93
218.46
193.93
198.46
173.93
178.46
159.93
163.46
146.93
150.46
133.93
137.46
120.93
124.46
110.93
112.46
110.93
112.46
1,500
1,520
1,540
1,560
1,580
261.99
266.52
271.05
275.58
280.11
241.99
246.52
251.05
255.58
260.11
222.99
227.52
232.05
236.58
241.11
202.99
207.52
212.05
216.58
221.11
182.99
187.52
192.05
196.58
201.11
166.99
170.52
174.05
177.58
182.11
153.99
157.52
161.05
164.58
168.11
140.99
144.52
148.05
151.58
155.11
127.99
131.52
135.05
138.58
142.11
114.99
118.52
122.05
125.58
129.11
113.99
115.52
117.05
118.58
120.11
1,600
1,620
1,640
1,660
1,680
284.64
289.17
293.70
298.23
302.76
264.64
269.17
273.70
278.23
282.76
245.64
250.17
254.70
259.23
263.76
225.64
230.17
234.70
239.23
243.76
205.64
210.17
214.70
219.23
223.76
186.64
191.17
195.70
200.23
204.76
171.64
175.17
178.70
182.23
185.76
158.64
162.17
165.70
169.23
172.76
145.64
149.17
152.70
156.23
159.76
132.64
136.17
139.70
143.23
146.76
121.64
123.17
125.70
129.23
132.76
307.29
311.82
316.35
320.88
325.41
287.29
291.82
296.35
300.88
305.41
268.29
272.82
277.35
281.88
286.41
248.29
252.82
257.35
261.88
266.41
228.29
232.82
237.35
241.88
246.41
209.29
213.82
218.35
222.88
227.41
189.29
193.82
198.35
202.88
207.41
176.29
179.82
183.35
186.88
190.41
163.29
166.82
170.35
173.88
177.41
150.29
153.82
157.35
160.88
164.41
136.29
139.82
143.35
146.88
150.41
2,100
2,120
2,140
2,160
2,180
329.94
334.47
339.00
343.53
348.06
352.59
357.12
361.65
366.18
370.71
375.24
379.77
384.30
388.83
393.36
397.89
402.42
406.95
411.48
416.01
309.94
314.47
319.00
323.53
328.06
332.59
337.12
341.65
346.18
350.71
355.24
359.77
364.30
368.83
373.36
377.89
382.42
386.95
391.48
396.01
290.94
295.47
300.00
304.53
309.06
313.59
318.12
322.65
327.18
331.71
336.24
340.77
345.30
349.83
354.36
358.89
363.42
367.95
372.48
377.01
270.94
275.47
280.00
284.53
289.06
293.59
298.12
302.65
307.18
311.71
316.24
320.77
325.30
329.83
334.36
338.89
343.42
347.95
352.48
357.01
250.94
255.47
260.00
264.53
269.06
273.59
278.12
282.65
287.18
291.71
296.24
300.77
305.30
309.83
314.36
318.89
323.42
327.95
332.48
337.01
231.94
236.47
241.00
245.53
250.06
254.59
259.12
263.65
268.18
272.71
277.24
281.77
286.30
290.83
295.36
299.89
304.42
308.95
313.48
318.01
211.94
216.47
221.00
225.53
230.06
234.59
239.12
243.65
248.18
252.71
257.24
261.77
266.30
270.83
275.36
279.89
284.42
288.95
293.48
298.01
193.94
197.47
202.00
206.53
211.06
215.59
220.12
224.65
229.18
233.71
238.24
242.77
247.30
251.83
256.36
260.89
265.42
269.95
274.48
279.01
180.94
184.47
188.00
191.53
195.06
198.59
202.12
205.65
209.18
213.71
218.24
222.77
227.30
231.83
236.36
240.89
245.42
249.95
254.48
259.01
167.94
171.47
175.00
178.53
182.06
185.59
189.12
192.65
196.18
199.71
203.24
206.77
210.30
213.83
217.36
220.89
225.42
229.95
234.48
239.01
153.94
157.47
161.00
164.53
168.06
171.59
175.12
178.65
182.18
185.71
189.24
192.77
196.30
199.83
203.36
206.89
210.42
213.95
217.48
221.01
2,500
2,520
2,540
2,560
2,580
2,600
2,620
2,640
2,660
2,680
488.49
493.02
497.55
502.08
506.61
511.14
515.67
520.20
524.73
529.26
420.54
425.07
429.60
434.13
438.66
443.19
447.72
452.25
456.78
461.31
465.84
470.37
474.90
479.43
483.96
468.49
473.02
477.55
482.08
486.61
491.14
495.67
500.20
504.73
509.26
400.54
405.07
409.60
414.13
418.66
423.19
427.72
432.25
436.78
441.31
445.84
450.37
454.90
459.43
463.96
449.49
454.02
458.55
463.08
467.61
472.14
476.67
481.20
485.73
490.26
381.54
386.07
390.60
395.13
399.66
404.19
408.72
413.25
417.78
422.31
426.84
431.37
435.90
440.43
444.96
429.49
434.02
438.55
443.08
447.61
452.14
456.67
461.20
465.73
470.26
361.54
366.07
370.60
375.13
379.66
384.19
388.72
393.25
397.78
402.31
406.84
411.37
415.90
420.43
424.96
409.49
414.02
418.55
423.08
427.61
432.14
436.67
441.20
445.73
450.26
341.54
346.07
350.60
355.13
359.66
364.19
368.72
373.25
377.78
382.31
386.84
391.37
395.90
400.43
404.96
390.49
395.02
399.55
404.08
408.61
413.14
417.67
422.20
426.73
431.26
322.54
327.07
331.60
336.13
340.66
345.19
349.72
354.25
358.78
363.31
367.84
372.37
376.90
381.43
385.96
370.49
375.02
379.55
384.08
388.61
393.14
397.67
402.20
406.73
411.26
302.54
307.07
311.60
316.13
320.66
325.19
329.72
334.25
338.78
343.31
347.84
352.37
356.90
361.43
365.96
351.49
356.02
360.55
365.08
369.61
374.14
378.67
383.20
387.73
392.26
283.54
288.07
292.60
297.13
301.66
306.19
310.72
315.25
319.78
324.31
328.84
333.37
337.90
342.43
346.96
331.49
336.02
340.55
345.08
349.61
354.14
358.67
363.20
367.73
372.26
263.54
268.07
272.60
277.13
281.66
286.19
290.72
295.25
299.78
304.31
308.84
313.37
317.90
322.43
326.96
311.49
316.02
320.55
325.08
329.61
334.14
338.67
343.20
347.73
352.26
243.54
248.07
252.60
257.13
261.66
266.19
270.72
275.25
279.78
284.31
288.84
293.37
297.90
302.43
306.96
292.49
297.02
301.55
306.08
310.61
315.14
319.67
324.20
328.73
333.26
224.54
229.07
233.60
238.13
242.66
247.19
251.72
256.25
260.78
265.31
269.84
274.37
278.90
283.43
287.96
$2,680 and over Do not use this table. See page 36 for instructions.
Page 44 Publication 15-A (January 2007)

Page 45 of 60 of Publication 15-A 9:17 - 20-DEC-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
370
380
390
400
410
420
430
440
450
460
470
480
490
500
520
235
240
245
250
260
270
280
290
300
310
320
330
340
350
360
540
560
580
600
620
640
660
680
700
720
740
760
780
800
820
$0
115
120
125
130
135
140
145
150
155
160
165
170
175
180
185
190
195
200
205
210
215
220
225
230
380
390
400
410
420
430
440
450
460
470
480
490
500
520
540
240
245
250
260
270
280
290
300
310
320
330
340
350
360
370
560
580
600
620
640
660
680
700
720
740
760
780
800
820
840
$115
120
125
130
135
140
145
150
155
160
165
170
175
180
185
190
195
200
205
210
215
220
225
230
235
54.69
56.45
58.22
59.98
61.75
64.51
66.28
69.04
70.81
73.57
75.34
78.10
79.87
83.02
87.55
31.17
31.55
32.93
33.51
35.27
37.04
38.80
40.57
42.33
44.10
45.86
47.63
49.39
51.16
52.92
92.08
96.61
101.14
105.67
110.20
114.73
119.26
123.79
128.32
132.85
137.38
141.91
146.44
150.97
155.50
7.65%
$9.99
10.37
11.75
12.14
13.52
13.90
15.28
15.67
17.05
17.43
18.81
19.20
20.58
20.96
22.34
22.73
24.11
24.49
25.87
26.26
27.64
28.02
29.40
29.79
SINGLE Persons— SEMIMONTHLY Payroll Period
(For Wages Paid in 2007)
And the wages are – And the number of withholding allowances claimed is—
0
At least
But less than
1 2 3 4 5 6 7 8
72.08
75.61
80.14
84.67
89.20
93.73
98.26
102.79
107.32
111.85
116.38
120.91
125.44
129.97
134.50
40.69
42.45
44.22
45.98
47.75
49.51
51.28
53.04
54.81
56.57
58.34
60.10
61.87
65.02
68.55
58.08
61.61
65.14
68.67
72.20
75.73
79.26
82.79
86.32
90.85
95.38
99.91
104.44
108.97
113.50
28.69
29.45
30.22
31.98
33.75
35.51
37.28
39.04
40.81
42.57
44.34
46.10
47.87
51.02
54.55
18.17
18.55
18.93
19.51
21.27
23.04
24.80
26.57
28.33
30.10
31.86
33.63
35.39
37.16
38.92
14.34
14.73
15.11
15.49
15.87
16.26
16.64
17.02
17.40
17.79
7.65%
$8.99
9.37
9.75
10.14
The amount of income, social security, and Medicare taxes to be withheld is—
7.65%
$8.99
9.37
9.75
10.14
7.65%
$8.99
9.37
9.75
10.14
7.65%
$8.99
9.37
9.75
10.14
7.65%
$8.99
9.37
9.75
10.14
7.65%
$8.99
9.37
9.75
10.14
7.65%
$8.99
9.37
9.75
10.14
7.65%
$8.99
9.37
9.75
10.14
10.52
10.90
11.28
11.67
12.05
12.43
12.81
13.20
13.58
13.96
10.52
10.90
11.28
11.67
12.05
12.43
12.81
13.20
13.58
13.96
10.52
10.90
11.28
11.67
12.05
12.43
12.81
13.20
13.58
13.96
10.52
10.90
11.28
11.67
12.05
12.43
12.81
13.20
13.58
13.96
10.52
10.90
11.28
11.67
12.05
12.43
12.81
13.20
13.58
13.96
10.52
10.90
11.28
11.67
12.05
12.43
12.81
13.20
13.58
13.96
10.52
10.90
11.28
11.67
12.05
12.43
12.81
13.20
13.58
13.96
10.52
10.90
11.28
11.67
12.05
12.43
12.81
13.20
13.58
13.96
18.17
18.55
18.93
19.51
20.27
21.04
21.80
22.57
23.33
24.10
24.86
25.63
26.39
27.16
27.92
14.34
14.73
15.11
15.49
15.87
16.26
16.64
17.02
17.40
17.79
14.34
14.73
15.11
15.49
15.87
16.26
16.64
17.02
17.40
17.79
18.17
18.55
18.93
19.51
20.27
21.04
21.80
22.57
23.33
24.10
24.86
25.63
26.39
27.16
27.92
14.34
14.73
15.11
15.49
15.87
16.26
16.64
17.02
17.40
17.79
18.17
18.55
18.93
19.51
20.27
21.04
21.80
22.57
23.33
24.10
24.86
25.63
26.39
27.16
27.92
14.34
14.73
15.11
15.49
15.87
16.26
16.64
17.02
17.40
17.79
18.17
18.55
18.93
19.51
20.27
21.04
21.80
22.57
23.33
24.10
24.86
25.63
26.39
27.16
27.92
14.34
14.73
15.11
15.49
15.87
16.26
16.64
17.02
17.40
17.79
18.17
18.55
18.93
19.51
20.27
21.04
21.80
22.57
23.33
24.10
24.86
25.63
26.39
27.16
27.92
14.34
14.73
15.11
15.49
15.87
16.26
16.64
17.02
17.40
17.79
18.17
18.55
18.93
19.51
20.27
21.04
21.80
22.57
23.33
24.10
24.86
25.63
26.39
27.16
27.92
18.17
18.55
18.93
19.51
20.27
21.04
21.80
22.57
23.33
24.10
24.86
25.63
26.39
27.16
27.92
14.34
14.73
15.11
15.49
15.87
16.26
16.64
17.02
17.40
17.79
28.69
29.45
30.22
30.98
31.75
32.51
33.28
34.04
34.81
35.57
36.34
37.10
37.87
39.02
40.55
28.69
29.45
30.22
30.98
31.75
32.51
33.28
34.04
34.81
35.57
36.34
37.10
37.87
39.02
40.55
43.08
46.61
50.14
53.67
57.20
60.73
64.26
67.79
71.32
74.85
42.08
43.61
45.14
46.67
48.20
49.73
51.26
53.79
57.32
60.85
78.38
81.91
85.44
88.97
92.50
64.38
67.91
71.44
74.97
78.50
(Continued on next page)
57.38
58.91
60.44
61.97
64.50
42.08
43.61
45.14
46.67
48.20
49.73
51.26
52.79
54.32
55.85
28.69
29.45
30.22
30.98
31.75
32.51
33.28
34.04
34.81
35.57
36.34
37.10
37.87
39.02
40.55
42.08
43.61
45.14
46.67
48.20
49.73
51.26
52.79
54.32
55.85
57.38
58.91
60.44
61.97
63.50
28.69
29.45
30.22
30.98
31.75
32.51
33.28
34.04
34.81
35.57
36.34
37.10
37.87
39.02
40.55
42.08
43.61
45.14
46.67
48.20
49.73
51.26
52.79
54.32
55.85
57.38
58.91
60.44
61.97
63.50
28.69
29.45
30.22
30.98
31.75
32.51
33.28
34.04
34.81
35.57
36.34
37.10
37.87
39.02
40.55
42.08
43.61
45.14
46.67
48.20
49.73
51.26
52.79
54.32
55.85
57.38
58.91
60.44
61.97
63.50
28.69
29.45
30.22
30.98
31.75
32.51
33.28
34.04
34.81
35.57
36.34
37.10
37.87
39.02
40.55
9
28.69
29.45
30.22
30.98
31.75
32.51
33.28
34.04
34.81
35.57
36.34
37.10
37.87
39.02
40.55
18.17
18.55
18.93
19.51
20.27
21.04
21.80
22.57
23.33
24.10
24.86
25.63
26.39
27.16
27.92
42.08
43.61
45.14
46.67
48.20
49.73
51.26
52.79
54.32
55.85
57.38
58.91
60.44
61.97
63.50
7.65%
$8.99
9.37
9.75
10.14
10.52
10.90
11.28
11.67
12.05
12.43
12.81
13.20
13.58
13.96
14.34
14.73
15.11
15.49
15.87
16.26
16.64
17.02
17.40
17.79
10
28.69
29.45
30.22
30.98
31.75
32.51
33.28
34.04
34.81
35.57
36.34
37.10
37.87
39.02
40.55
18.17
18.55
18.93
19.51
20.27
21.04
21.80
22.57
23.33
24.10
24.86
25.63
26.39
27.16
27.92
42.08
43.61
45.14
46.67
48.20
49.73
51.26
52.79
54.32
55.85
57.38
58.91
60.44
61.97
63.50
7.65%
$8.99
9.37
9.75
10.14
10.52
10.90
11.28
11.67
12.05
12.43
12.81
13.20
13.58
13.96
14.34
14.73
15.11
15.49
15.87
16.26
16.64
17.02
17.40
17.79
Publication 15-A (January 2007) Page 45

Page 46 of 60 of Publication 15-A 9:17 - 20-DEC-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
SINGLE Persons— SEMIMONTHLY Payroll Period
(For Wages Paid in 2007)
And the number of withholding allowances claimed is—
1,240
1,260
1,280
1,300
1,320
1,340
1,360
1,380
1,400
1,420
1,440
1,460
1,480
1,500
1,520
1,540
1,560
1,580
1,600
1,620
$840
860
880
900
920
940
960
980
1,000
1,020
1,040
1,060
1,080
1,100
1,120
1,140
1,160
1,180
1,200
1,220
1,940
1,960
1,980
2,000
2,020
2,040
2,060
2,080
2,100
2,120
1,640
1,660
1,680
1,700
1,720
1,740
1,760
1,780
1,800
1,820
1,840
1,860
1,880
1,900
1,920
And the wages are –
At least
1,660
1,680
1,700
1,720
1,740
1,760
1,780
1,800
1,820
1,840
1,860
1,880
1,900
1,920
1,940
1,260
1,280
1,300
1,320
1,340
1,360
1,380
1,400
1,420
1,440
1,460
1,480
1,500
1,520
1,540
But less than
1,160
1,180
1,200
1,220
1,240
0
227.98
232.51
237.04
241.57
246.10
1
206.98
211.51
216.04
220.57
225.10
2
$860 $160.03
$139.03
$118.03
880
900
164.56
169.09
143.56
148.09
122.56
127.09
920
940
173.62
178.15
152.62
157.15
131.62
136.15
960
980
1,000
1,020
1,040
182.68
187.21
191.74
196.27
200.80
161.68
166.21
170.74
175.27
179.80
140.68
145.21
149.74
154.27
158.80
1,060
1,080
1,100
1,120
1,140
205.33
209.86
214.39
218.92
223.45
184.33
188.86
193.39
197.92
202.45
163.33
167.86
172.39
176.92
181.45
3 4
$82.03
85.56
89.09
92.62
96.15
99.68
103.21
106.74
111.27
115.80
120.33
124.86
129.39
133.92
138.45
5
$68.03
71.56
75.09
78.62
82.15
85.68
89.21
92.74
96.27
99.80
103.33
106.86
110.39
113.92
117.45
6
$65.03
66.56
68.09
69.62
71.15
72.68
75.21
78.74
82.27
85.80
89.33
92.86
96.39
99.92
103.45
7
$65.03
66.56
68.09
69.62
71.15
72.68
74.21
75.74
77.27
78.80
80.33
81.86
83.39
85.92
89.45
8
The amount of income, social security, and Medicare taxes to be withheld is—
185.98
190.51
195.04
199.57
204.10
$97.03
101.56
106.09
110.62
115.15
119.68
124.21
128.74
133.27
137.80
142.33
146.86
151.39
155.92
160.45
164.98
169.51
174.04
178.57
183.10
142.98
147.51
152.04
156.57
161.10
121.98
126.51
131.04
135.57
140.10
106.98
110.51
114.04
117.57
121.10
92.98
96.51
100.04
103.57
107.10
87.98
89.51
91.04
92.57
94.10
$65.03
66.56
68.09
69.62
71.15
72.68
74.21
75.74
77.27
78.80
80.33
81.86
83.39
84.92
86.45
1,560
1,580
1,600
1,620
1,640
250.63
255.16
259.69
264.22
268.75
273.28
277.81
282.34
288.87
295.40
301.93
308.46
314.99
321.52
328.05
334.58
341.11
347.64
354.17
360.70
229.63
234.16
238.69
243.22
247.75
252.28
256.81
261.34
265.87
270.40
274.93
279.46
283.99
288.52
293.05
298.58
305.11
311.64
318.17
324.70
208.63
213.16
217.69
222.22
226.75
231.28
235.81
240.34
244.87
249.40
253.93
258.46
262.99
267.52
272.05
276.58
281.11
285.64
290.17
294.70
187.63
192.16
196.69
201.22
205.75
210.28
214.81
219.34
223.87
228.40
232.93
237.46
241.99
246.52
251.05
255.58
260.11
264.64
269.17
273.70
165.63
170.16
174.69
179.22
183.75
188.28
192.81
197.34
201.87
206.40
210.93
215.46
219.99
224.52
229.05
233.58
238.11
242.64
247.17
251.70
144.63
149.16
153.69
158.22
162.75
167.28
171.81
176.34
180.87
185.40
189.93
194.46
198.99
203.52
208.05
212.58
217.11
221.64
226.17
230.70
124.63
128.16
132.69
137.22
141.75
146.28
150.81
155.34
159.87
164.40
168.93
173.46
177.99
182.52
187.05
191.58
196.11
200.64
205.17
209.70
110.63
114.16
117.69
121.22
124.75
128.28
131.81
135.34
138.87
143.40
147.93
152.46
156.99
161.52
166.05
170.58
175.11
179.64
184.17
188.70
96.63
100.16
103.69
107.22
110.75
114.28
117.81
121.34
124.87
128.40
131.93
135.46
138.99
142.52
146.05
149.58
153.11
157.64
162.17
166.70
1,960
1,980
2,000
2,020
2,040
2,060
2,080
2,100
2,120
2,140
465.18
471.71
478.24
484.77
491.30
497.83
504.36
510.89
517.42
523.95
367.23
373.76
380.29
386.82
393.35
399.88
406.41
412.94
419.47
426.00
432.53
439.06
445.59
452.12
458.65
429.18
435.71
442.24
448.77
455.30
461.83
468.36
474.89
481.42
487.95
331.23
337.76
344.29
350.82
357.35
363.88
370.41
376.94
383.47
390.00
396.53
403.06
409.59
416.12
422.65
394.18
400.71
407.24
413.77
420.30
426.83
433.36
439.89
446.42
452.95
299.23
303.76
309.29
315.82
322.35
328.88
335.41
341.94
348.47
355.00
361.53
368.06
374.59
381.12
387.65
358.18
364.71
371.24
377.77
384.30
390.83
397.36
403.89
410.42
416.95
278.23
282.76
287.29
291.82
296.35
300.88
305.41
309.94
314.47
319.00
325.53
332.06
338.59
345.12
351.65
324.18
329.71
336.24
342.77
349.30
355.83
362.36
368.89
375.42
381.95
256.23
260.76
265.29
269.82
274.35
278.88
283.41
287.94
292.47
297.00
301.53
306.06
310.59
315.12
319.65
303.18
307.71
312.24
316.77
321.30
325.83
330.36
334.89
340.42
346.95
235.23
239.76
244.29
248.82
253.35
257.88
262.41
266.94
271.47
276.00
280.53
285.06
289.59
294.12
298.65
282.18
286.71
291.24
295.77
300.30
304.83
309.36
313.89
318.42
322.95
214.23
218.76
223.29
227.82
232.35
236.88
241.41
245.94
250.47
255.00
259.53
264.06
268.59
273.12
277.65
261.18
265.71
270.24
274.77
279.30
283.83
288.36
292.89
297.42
301.95
193.23
197.76
202.29
206.82
211.35
215.88
220.41
224.94
229.47
234.00
238.53
243.06
247.59
252.12
256.65
239.18
243.71
248.24
252.77
257.30
261.83
266.36
270.89
275.42
279.95
171.23
175.76
180.29
184.82
189.35
193.88
198.41
202.94
207.47
212.00
216.53
221.06
225.59
230.12
234.65
9 10
95.63
97.16
98.69
100.22
101.75
103.28
104.81
106.34
109.87
113.40
116.93
120.46
123.99
127.52
131.05
134.58
138.11
141.64
145.17
148.70
$65.03
66.56
68.09
69.62
71.15
72.68
74.21
75.74
77.27
78.80
80.33
81.86
83.39
84.92
86.45
87.98
89.51
91.04
92.57
94.10
218.18
222.71
227.24
231.77
236.30
240.83
245.36
249.89
254.42
258.95
152.23
155.76
159.29
163.82
168.35
172.88
177.41
181.94
186.47
191.00
195.53
200.06
204.59
209.12
213.65
95.63
97.16
98.69
100.22
101.75
103.28
104.81
106.34
107.87
109.40
110.93
112.46
113.99
115.52
117.05
120.58
124.11
127.64
131.17
134.70
$65.03
66.56
68.09
69.62
71.15
72.68
74.21
75.74
77.27
78.80
80.33
81.86
83.39
84.92
86.45
87.98
89.51
91.04
92.57
94.10
197.18
201.71
206.24
210.77
215.30
219.83
224.36
228.89
233.42
237.95
138.23
141.76
145.29
148.82
152.35
155.88
159.41
162.94
166.47
170.00
174.53
179.06
183.59
188.12
192.65
$2,140 and over Do not use this table. See page 36 for instructions.
Page 46 Publication 15-A (January 2007)

Page 47 of 60 of Publication 15-A 9:17 - 20-DEC-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
820
840
860
880
900
920
940
960
980
1,000
1,020
1,040
1,060
1,080
1,100
520
540
560
580
600
620
640
660
680
700
720
740
760
780
800
1,120
1,140
1,160
1,180
1,200
1,220
1,240
1,260
1,280
1,300
1,320
1,340
1,360
1,380
1,400
$0
270
280
290
300
310
320
330
340
350
360
370
380
390
400
410
420
430
440
450
460
470
480
490
500
840
860
880
900
920
940
960
980
1,000
1,020
1,040
1,060
1,080
1,100
1,120
540
560
580
600
620
640
660
680
700
720
740
760
780
800
820
1,140
1,160
1,180
1,200
1,220
1,240
1,260
1,280
1,300
1,320
1,340
1,360
1,380
1,400
1,420
$270
280
290
300
310
320
330
340
350
360
370
380
390
400
410
420
430
440
450
460
470
480
490
500
520
113.50
117.03
120.56
124.09
127.62
131.15
134.68
138.21
142.74
147.27
151.80
156.33
160.86
165.39
169.92
60.55
64.08
67.61
71.14
74.67
78.20
81.73
85.26
88.79
92.32
95.85
99.38
102.91
106.44
109.97
174.45
178.98
183.51
188.04
192.57
197.10
201.63
206.16
210.69
215.22
219.75
224.28
228.81
233.34
237.87
7.65%
$21.04
21.80
22.57
23.33
24.10
24.86
25.63
27.39
29.16
30.92
32.69
34.45
36.22
37.98
39.75
41.51
43.28
45.04
46.81
48.57
50.34
52.10
53.87
57.02
MARRIED Persons— SEMIMONTHLY Payroll Period
(For Wages Paid in 2007)
And the wages are – And the number of withholding allowances claimed is—
0
At least
But less than
1 2 3 4 5 6 7 8
152.45
156.98
161.51
166.04
170.57
175.10
179.63
184.16
188.69
193.22
197.75
202.28
206.81
211.34
215.87
99.50
103.03
106.56
110.09
113.62
117.15
120.68
124.21
127.74
131.27
134.80
138.33
141.86
145.39
148.92
137.45
140.98
144.51
148.04
151.57
155.10
158.63
163.16
167.69
172.22
176.75
181.28
185.81
190.34
194.87
84.50
88.03
91.56
95.09
98.62
102.15
105.68
109.21
112.74
116.27
119.80
123.33
126.86
130.39
133.92
46.55
50.08
53.61
57.14
60.67
64.20
67.73
71.26
74.79
78.32
81.85
85.38
88.91
92.44
95.97
31.75
32.51
33.28
34.04
34.81
35.57
36.34
38.10
39.87
43.02
7.65%
$21.04
21.80
22.57
23.33
The amount of income, social security, and Medicare taxes to be withheld is—
7.65%
$21.04
21.80
22.57
23.33
7.65%
$21.04
21.80
22.57
23.33
7.65%
$21.04
21.80
22.57
23.33
7.65%
$21.04
21.80
22.57
23.33
7.65%
$21.04
21.80
22.57
23.33
7.65%
$21.04
21.80
22.57
23.33
7.65%
$21.04
21.80
22.57
23.33
24.10
24.86
25.63
26.39
27.16
27.92
28.69
29.45
30.22
30.98
24.10
24.86
25.63
26.39
27.16
27.92
28.69
29.45
30.22
30.98
24.10
24.86
25.63
26.39
27.16
27.92
28.69
29.45
30.22
30.98
24.10
24.86
25.63
26.39
27.16
27.92
28.69
29.45
30.22
30.98
24.10
24.86
25.63
26.39
27.16
27.92
28.69
29.45
30.22
30.98
24.10
24.86
25.63
26.39
27.16
27.92
28.69
29.45
30.22
30.98
24.10
24.86
25.63
26.39
27.16
27.92
28.69
29.45
30.22
30.98
24.10
24.86
25.63
26.39
27.16
27.92
28.69
29.45
30.22
30.98
31.75
32.51
33.28
34.04
34.81
35.57
36.34
37.10
37.87
39.02
40.55
42.08
43.61
45.14
46.67
49.20
52.73
56.26
59.79
63.32
66.85
70.38
73.91
77.44
80.97
31.75
32.51
33.28
34.04
34.81
35.57
36.34
37.10
37.87
39.02
40.55
42.08
43.61
45.14
46.67
48.20
49.73
51.26
52.79
54.32
55.85
57.38
59.91
63.44
66.97
31.75
32.51
33.28
34.04
34.81
35.57
36.34
37.10
37.87
39.02
40.55
42.08
43.61
45.14
46.67
48.20
49.73
51.26
52.79
54.32
55.85
57.38
58.91
60.44
61.97
31.75
32.51
33.28
34.04
34.81
35.57
36.34
37.10
37.87
39.02
40.55
42.08
43.61
45.14
46.67
48.20
49.73
51.26
52.79
54.32
55.85
57.38
58.91
60.44
61.97
31.75
32.51
33.28
34.04
34.81
35.57
36.34
37.10
37.87
39.02
40.55
42.08
43.61
45.14
46.67
48.20
49.73
51.26
52.79
54.32
55.85
57.38
58.91
60.44
61.97
31.75
32.51
33.28
34.04
34.81
35.57
36.34
37.10
37.87
39.02
40.55
42.08
43.61
45.14
46.67
48.20
49.73
51.26
52.79
54.32
55.85
57.38
58.91
60.44
61.97
40.55
42.08
43.61
45.14
46.67
48.20
49.73
51.26
52.79
54.32
55.85
57.38
58.91
60.44
61.97
31.75
32.51
33.28
34.04
34.81
35.57
36.34
37.10
37.87
39.02
70.50
74.03
77.56
81.09
84.62
88.15
91.68
95.21
98.74
102.27
105.80
109.33
112.86
116.39
119.92
63.50
65.03
66.56
68.09
70.62
74.15
77.68
81.21
84.74
88.27
91.80
95.33
98.86
102.39
105.92
123.45
126.98
130.51
134.04
137.57
141.10
144.63
148.16
151.69
155.22
109.45
112.98
116.51
120.04
123.57
127.10
130.63
134.16
137.69
141.22
158.75
162.28
165.81
169.34
173.87
144.75
148.28
151.81
155.34
158.87
(Continued on next page)
130.75
134.28
137.81
141.34
144.87
95.45
98.98
102.51
106.04
109.57
113.10
116.63
120.16
123.69
127.22
63.50
65.03
66.56
68.09
69.62
71.15
72.68
74.21
75.74
77.27
78.80
81.33
84.86
88.39
91.92
86.45
87.98
89.51
92.04
95.57
99.10
102.63
106.16
109.69
113.22
116.75
120.28
123.81
127.34
130.87
63.50
65.03
66.56
68.09
69.62
71.15
72.68
74.21
75.74
77.27
78.80
80.33
81.86
83.39
84.92
86.45
87.98
89.51
91.04
92.57
94.10
95.63
97.16
98.69
100.22
102.75
106.28
109.81
113.34
116.87
63.50
65.03
66.56
68.09
69.62
71.15
72.68
74.21
75.74
77.27
78.80
80.33
81.86
83.39
84.92
86.45
87.98
89.51
91.04
92.57
94.10
95.63
97.16
98.69
100.22
101.75
103.28
104.81
106.34
107.87
63.50
65.03
66.56
68.09
69.62
71.15
72.68
74.21
75.74
77.27
78.80
80.33
81.86
83.39
84.92
9
63.50
65.03
66.56
68.09
69.62
71.15
72.68
74.21
75.74
77.27
78.80
80.33
81.86
83.39
84.92
40.55
42.08
43.61
45.14
46.67
48.20
49.73
51.26
52.79
54.32
55.85
57.38
58.91
60.44
61.97
86.45
87.98
89.51
91.04
92.57
94.10
95.63
97.16
98.69
100.22
101.75
103.28
104.81
106.34
107.87
7.65%
$21.04
21.80
22.57
23.33
24.10
24.86
25.63
26.39
27.16
27.92
28.69
29.45
30.22
30.98
31.75
32.51
33.28
34.04
34.81
35.57
36.34
37.10
37.87
39.02
10
63.50
65.03
66.56
68.09
69.62
71.15
72.68
74.21
75.74
77.27
78.80
80.33
81.86
83.39
84.92
40.55
42.08
43.61
45.14
46.67
48.20
49.73
51.26
52.79
54.32
55.85
57.38
58.91
60.44
61.97
86.45
87.98
89.51
91.04
92.57
94.10
95.63
97.16
98.69
100.22
101.75
103.28
104.81
106.34
107.87
7.65%
$21.04
21.80
22.57
23.33
24.10
24.86
25.63
26.39
27.16
27.92
28.69
29.45
30.22
30.98
31.75
32.51
33.28
34.04
34.81
35.57
36.34
37.10
37.87
39.02
Publication 15-A (January 2007) Page 47

Page 48 of 60 of Publication 15-A 9:17 - 20-DEC-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
MARRIED Persons— SEMIMONTHLY Payroll Period
(For Wages Paid in 2007)
And the number of withholding allowances claimed is—
1,820
1,840
1,860
1,880
1,900
1,920
1,940
1,960
1,980
2,000
2,020
2,040
2,060
2,080
2,100
2,120
2,140
2,160
2,180
2,200
$1,420
1,440
1,460
1,480
1,500
1,520
1,540
1,560
1,580
1,600
1,620
1,640
1,660
1,680
1,700
1,720
1,740
1,760
1,780
1,800
2,520
2,540
2,560
2,580
2,600
2,620
2,640
2,660
2,680
2,700
2,220
2,240
2,260
2,280
2,300
2,320
2,340
2,360
2,380
2,400
2,420
2,440
2,460
2,480
2,500
And the wages are –
At least
2,240
2,260
2,280
2,300
2,320
2,340
2,360
2,380
2,400
2,420
2,440
2,460
2,480
2,500
2,520
1,840
1,860
1,880
1,900
1,920
1,940
1,960
1,980
2,000
2,020
2,040
2,060
2,080
2,100
2,120
But less than
0 1 2 3 4 5 6 7 8 9 10
1,740
1,760
1,780
1,800
1,820
The amount of income, social security, and Medicare taxes to be withheld is—
$1,440 $242.40
$220.40
$199.40
$178.40
$162.40
$148.40
$134.40
$120.40
$109.40
$109.40
$109.40
1,460
1,480
246.93
251.46
224.93
229.46
203.93
208.46
182.93
187.46
165.93
169.46
151.93
155.46
137.93
141.46
123.93
127.46
110.93
112.46
110.93
112.46
110.93
112.46
1,500
1,520
255.99
260.52
233.99
238.52
212.99
217.52
191.99
196.52
172.99
176.52
158.99
162.52
144.99
148.52
130.99
134.52
115.99
119.52
113.99
115.52
113.99
115.52
1,540
1,560
1,580
1,600
1,620
265.05
269.58
274.11
278.64
283.17
243.05
247.58
252.11
256.64
261.17
222.05
226.58
231.11
235.64
240.17
201.05
205.58
210.11
214.64
219.17
180.05
184.58
189.11
193.64
198.17
166.05
169.58
173.11
176.64
180.17
152.05
155.58
159.11
162.64
166.17
138.05
141.58
145.11
148.64
152.17
123.05
126.58
130.11
133.64
137.17
117.05
118.58
120.11
121.64
123.17
117.05
118.58
120.11
121.64
123.17
1,640
1,660
1,680
1,700
1,720
287.70
292.23
296.76
301.29
305.82
265.70
270.23
274.76
279.29
283.82
244.70
249.23
253.76
258.29
262.82
223.70
228.23
232.76
237.29
241.82
202.70
207.23
211.76
216.29
220.82
183.70
187.23
190.76
194.29
198.82
169.70
173.23
176.76
180.29
183.82
155.70
159.23
162.76
166.29
169.82
140.70
144.23
147.76
151.29
154.82
126.70
130.23
133.76
137.29
140.82
124.70
126.23
127.76
129.29
130.82
310.35
314.88
319.41
323.94
328.47
288.35
292.88
297.41
301.94
306.47
267.35
271.88
276.41
280.94
285.47
246.35
250.88
255.41
259.94
264.47
225.35
229.88
234.41
238.94
243.47
203.35
207.88
212.41
216.94
221.47
187.35
190.88
194.41
197.94
201.47
173.35
176.88
180.41
183.94
187.47
158.35
161.88
165.41
168.94
172.47
144.35
147.88
151.41
154.94
158.47
132.35
133.88
137.41
140.94
144.47
2,140
2,160
2,180
2,200
2,220
333.00
337.53
342.06
346.59
351.12
355.65
360.18
364.71
369.24
373.77
378.30
382.83
387.36
391.89
396.42
400.95
405.48
410.01
414.54
419.07
311.00
315.53
320.06
324.59
329.12
333.65
338.18
342.71
347.24
351.77
356.30
360.83
365.36
369.89
374.42
378.95
383.48
388.01
392.54
397.07
290.00
294.53
299.06
303.59
308.12
312.65
317.18
321.71
326.24
330.77
335.30
339.83
344.36
348.89
353.42
357.95
362.48
367.01
371.54
376.07
269.00
273.53
278.06
282.59
287.12
291.65
296.18
300.71
305.24
309.77
314.30
318.83
323.36
327.89
332.42
336.95
341.48
346.01
350.54
355.07
248.00
252.53
257.06
261.59
266.12
270.65
275.18
279.71
284.24
288.77
293.30
297.83
302.36
306.89
311.42
315.95
320.48
325.01
329.54
334.07
226.00
230.53
235.06
239.59
244.12
248.65
253.18
257.71
262.24
266.77
271.30
275.83
280.36
284.89
289.42
293.95
298.48
303.01
307.54
312.07
205.00
209.53
214.06
218.59
223.12
227.65
232.18
236.71
241.24
245.77
250.30
254.83
259.36
263.89
268.42
272.95
277.48
282.01
286.54
291.07
191.00
194.53
198.06
201.59
205.12
208.65
212.18
215.71
220.24
224.77
229.30
233.83
238.36
242.89
247.42
251.95
256.48
261.01
265.54
270.07
176.00
179.53
183.06
186.59
190.12
193.65
197.18
200.71
204.24
207.77
211.30
214.83
218.36
221.89
226.42
230.95
235.48
240.01
244.54
249.07
162.00
165.53
169.06
172.59
176.12
179.65
183.18
186.71
190.24
193.77
197.30
200.83
204.36
207.89
211.42
214.95
218.48
222.01
225.54
229.07
148.00
151.53
155.06
158.59
162.12
165.65
169.18
172.71
176.24
179.77
183.30
186.83
190.36
193.89
197.42
200.95
204.48
208.01
211.54
215.07
2,540
2,560
2,580
2,600
2,620
2,640
2,660
2,680
2,700
2,720
491.55
496.08
500.61
505.14
509.67
514.20
518.73
523.26
527.79
532.32
423.60
428.13
432.66
437.19
441.72
446.25
450.78
455.31
459.84
464.37
468.90
473.43
477.96
482.49
487.02
469.55
474.08
478.61
483.14
487.67
492.20
496.73
501.26
505.79
510.32
401.60
406.13
410.66
415.19
419.72
424.25
428.78
433.31
437.84
442.37
446.90
451.43
455.96
460.49
465.02
448.55
453.08
457.61
462.14
466.67
471.20
475.73
480.26
484.79
489.32
380.60
385.13
389.66
394.19
398.72
403.25
407.78
412.31
416.84
421.37
425.90
430.43
434.96
439.49
444.02
427.55
432.08
436.61
441.14
445.67
450.20
454.73
459.26
463.79
468.32
359.60
364.13
368.66
373.19
377.72
382.25
386.78
391.31
395.84
400.37
404.90
409.43
413.96
418.49
423.02
406.55
411.08
415.61
420.14
424.67
429.20
433.73
438.26
442.79
447.32
338.60
343.13
347.66
352.19
356.72
361.25
365.78
370.31
374.84
379.37
383.90
388.43
392.96
397.49
402.02
384.55
389.08
393.61
398.14
402.67
407.20
411.73
416.26
420.79
425.32
316.60
321.13
325.66
330.19
334.72
339.25
343.78
348.31
352.84
357.37
361.90
366.43
370.96
375.49
380.02
363.55
368.08
372.61
377.14
381.67
386.20
390.73
395.26
399.79
404.32
295.60
300.13
304.66
309.19
313.72
318.25
322.78
327.31
331.84
336.37
340.90
345.43
349.96
354.49
359.02
342.55
347.08
351.61
356.14
360.67
365.20
369.73
374.26
378.79
383.32
274.60
279.13
283.66
288.19
292.72
297.25
301.78
306.31
310.84
315.37
319.90
324.43
328.96
333.49
338.02
321.55
326.08
330.61
335.14
339.67
344.20
348.73
353.26
357.79
362.32
253.60
258.13
262.66
267.19
271.72
276.25
280.78
285.31
289.84
294.37
298.90
303.43
307.96
312.49
317.02
299.55
304.08
308.61
313.14
317.67
322.20
326.73
331.26
335.79
340.32
232.60
236.13
240.66
245.19
249.72
254.25
258.78
263.31
267.84
272.37
276.90
281.43
285.96
290.49
295.02
278.55
283.08
287.61
292.14
296.67
301.20
305.73
310.26
314.79
319.32
218.60
222.13
225.66
229.19
232.72
236.25
239.78
243.31
246.84
251.37
255.90
260.43
264.96
269.49
274.02
$2,720 and over Do not use this table. See page 36 for instructions.
Page 48 Publication 15-A (January 2007)

Page 49 of 60 of Publication 15-A 9:17 - 20-DEC-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
1,240
1,280
1,320
1,360
1,400
1,440
1,480
1,520
1,560
1,600
1,640
1,680
1,720
1,760
1,800
640
680
720
760
800
840
880
920
960
1,000
1,040
1,080
1,120
1,160
1,200
1,840
1,880
1,920
1,960
2,000
2,040
2,080
2,120
2,160
2,200
2,240
2,280
2,320
2,360
2,400
$0
220
230
240
250
260
270
280
290
300
320
340
360
380
400
420
440
460
480
500
520
540
560
580
600
1,280
1,320
1,360
1,400
1,440
1,480
1,520
1,560
1,600
1,640
1,680
1,720
1,760
1,800
1,840
680
720
760
800
840
880
920
960
1,000
1,040
1,080
1,120
1,160
1,200
1,240
1,880
1,920
1,960
2,000
2,040
2,080
2,120
2,160
2,200
2,240
2,280
2,320
2,360
2,400
2,440
$220
230
240
250
260
270
280
290
300
320
340
360
380
400
420
440
460
480
500
520
540
560
580
600
640
221.39
230.45
239.51
248.57
257.63
266.69
275.75
284.81
293.87
302.93
311.99
321.05
330.11
339.17
348.23
94.49
101.55
108.61
115.67
122.73
130.79
139.85
148.91
157.97
167.03
176.09
185.15
194.21
203.27
212.33
357.29
366.35
375.41
384.47
393.53
402.59
411.65
420.71
429.77
438.83
447.89
456.95
466.01
475.07
484.13
7.65%
$17.2
18.98
20.74
22.51
24.27
26.04
27.80
29.57
32.72
36.25
39.78
43.31
46.84
50.37
53.90
57.43
60.96
64.49
68.02
71.55
75.08
78.61
82.14
87.43
SINGLE Persons— MONTHLY Payroll Period
(For Wages Paid in 2007)
And the wages are – And the number of withholding allowances claimed is—
0
At least
But less than
1 2 3 4 5 6 7 8
314.29
323.35
332.41
341.47
350.53
359.59
368.65
377.71
386.77
395.83
404.89
413.95
423.01
432.07
441.13
178.39
187.45
196.51
205.57
214.63
223.69
232.75
241.81
250.87
259.93
268.99
278.05
287.11
296.17
305.23
272.29
281.35
290.41
299.47
308.53
317.59
326.65
335.71
344.77
353.83
362.89
371.95
381.01
390.07
399.13
143.39
150.45
157.51
164.57
172.63
181.69
190.75
199.81
208.87
217.93
226.99
236.05
245.11
254.17
263.23
66.49
73.55
80.61
87.67
94.73
101.79
108.85
115.91
122.97
130.03
137.09
144.15
151.21
160.27
169.33
32.90
34.43
35.96
37.49
40.02
43.55
47.08
50.61
54.14
59.43
7.65%
$17.2
17.98
18.74
19.51
The amount of income, social security, and Medicare taxes to be withheld is—
7.65%
$17.2
17.98
18.74
19.51
7.65%
$17.2
17.98
18.74
19.51
7.65%
$17.2
17.98
18.74
19.51
7.65%
$17.2
17.98
18.74
19.51
7.65%
$17.2
17.98
18.74
19.51
7.65%
$17.2
17.98
18.74
19.51
7.65%
$17.2
17.98
18.74
19.51
20.27
21.04
21.80
22.57
23.72
25.25
26.78
28.31
29.84
31.37
20.27
21.04
21.80
22.57
23.72
25.25
26.78
28.31
29.84
31.37
20.27
21.04
21.80
22.57
23.72
25.25
26.78
28.31
29.84
31.37
20.27
21.04
21.80
22.57
23.72
25.25
26.78
28.31
29.84
31.37
20.27
21.04
21.80
22.57
23.72
25.25
26.78
28.31
29.84
31.37
20.27
21.04
21.80
22.57
23.72
25.25
26.78
28.31
29.84
31.37
20.27
21.04
21.80
22.57
23.72
25.25
26.78
28.31
29.84
31.37
20.27
21.04
21.80
22.57
23.72
25.25
26.78
28.31
29.84
31.37
50.49
53.55
56.61
59.67
65.73
72.79
79.85
86.91
93.97
101.03
108.09
115.15
122.21
129.27
136.33
32.90
34.43
35.96
37.49
39.02
40.55
42.08
43.61
45.14
47.43
32.90
34.43
35.96
37.49
39.02
40.55
42.08
43.61
45.14
47.43
50.49
53.55
56.61
59.67
62.73
65.79
68.85
71.91
74.97
78.03
81.09
87.15
94.21
101.27
108.33
32.90
34.43
35.96
37.49
39.02
40.55
42.08
43.61
45.14
47.43
50.49
53.55
56.61
59.67
62.73
65.79
68.85
71.91
74.97
78.03
81.09
84.15
87.21
90.27
93.33
32.90
34.43
35.96
37.49
39.02
40.55
42.08
43.61
45.14
47.43
50.49
53.55
56.61
59.67
62.73
65.79
68.85
71.91
74.97
78.03
81.09
84.15
87.21
90.27
93.33
32.90
34.43
35.96
37.49
39.02
40.55
42.08
43.61
45.14
47.43
50.49
53.55
56.61
59.67
62.73
65.79
68.85
71.91
74.97
78.03
81.09
84.15
87.21
90.27
93.33
32.90
34.43
35.96
37.49
39.02
40.55
42.08
43.61
45.14
47.43
50.49
53.55
56.61
59.67
62.73
65.79
68.85
71.91
74.97
78.03
81.09
84.15
87.21
90.27
93.33
50.49
53.55
56.61
59.67
62.73
65.79
68.85
71.91
74.97
78.03
81.09
84.15
87.21
90.27
93.33
32.90
34.43
35.96
37.49
39.02
40.55
42.08
43.61
45.14
47.43
115.39
122.45
129.51
136.57
143.63
150.69
157.75
164.81
171.87
178.93
185.99
193.05
202.11
211.17
220.23
96.39
99.45
102.51
108.57
115.63
122.69
129.75
136.81
143.87
150.93
157.99
165.05
172.11
179.17
186.23
229.29
238.35
247.41
256.47
265.53
274.59
283.65
292.71
301.77
310.83
193.29
200.35
207.41
214.47
223.53
232.59
241.65
250.71
259.77
268.83
319.89
328.95
338.01
347.07
356.13
277.89
286.95
296.01
305.07
314.13
(Continued on next page)
234.89
243.95
253.01
262.07
271.13
164.29
171.35
178.41
185.47
192.53
199.59
206.65
213.71
220.77
227.83
96.39
99.45
102.51
105.57
108.63
111.69
114.75
117.81
120.87
123.93
128.99
136.05
143.11
150.17
157.23
142.29
145.35
150.41
157.47
164.53
171.59
178.65
185.71
192.77
199.83
206.89
213.95
221.01
228.07
235.13
96.39
99.45
102.51
105.57
108.63
111.69
114.75
117.81
120.87
123.93
126.99
130.05
133.11
136.17
139.23
142.29
145.35
148.41
151.47
154.53
157.59
160.65
163.71
166.77
171.83
178.89
185.95
193.01
200.07
207.13
96.39
99.45
102.51
105.57
108.63
111.69
114.75
117.81
120.87
123.93
126.99
130.05
133.11
136.17
139.23
142.29
145.35
148.41
151.47
154.53
157.59
160.65
163.71
166.77
169.83
172.89
175.95
179.01
182.07
185.13
96.39
99.45
102.51
105.57
108.63
111.69
114.75
117.81
120.87
123.93
126.99
130.05
133.11
136.17
139.23
9
96.39
99.45
102.51
105.57
108.63
111.69
114.75
117.81
120.87
123.93
126.99
130.05
133.11
136.17
139.23
50.49
53.55
56.61
59.67
62.73
65.79
68.85
71.91
74.97
78.03
81.09
84.15
87.21
90.27
93.33
142.29
145.35
148.41
151.47
154.53
157.59
160.65
163.71
166.77
169.83
172.89
175.95
179.01
182.07
185.13
7.65%
$17.2
17.98
18.74
19.51
20.27
21.04
21.80
22.57
23.72
25.25
26.78
28.31
29.84
31.37
32.90
34.43
35.96
37.49
39.02
40.55
42.08
43.61
45.14
47.43
10
96.39
99.45
102.51
105.57
108.63
111.69
114.75
117.81
120.87
123.93
126.99
130.05
133.11
136.17
139.23
50.49
53.55
56.61
59.67
62.73
65.79
68.85
71.91
74.97
78.03
81.09
84.15
87.21
90.27
93.33
142.29
145.35
148.41
151.47
154.53
157.59
160.65
163.71
166.77
169.83
172.89
175.95
179.01
182.07
185.13
7.65%
$17.2
17.98
18.74
19.51
20.27
21.04
21.80
22.57
23.72
25.25
26.78
28.31
29.84
31.37
32.90
34.43
35.96
37.49
39.02
40.55
42.08
43.61
45.14
47.43
Publication 15-A (January 2007) Page 49

Page 50 of 60 of Publication 15-A 9:17 - 20-DEC-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
SINGLE Persons— MONTHLY Payroll Period
(For Wages Paid in 2007)
And the number of withholding allowances claimed is—
3,240
3,280
3,320
3,360
3,400
3,440
3,480
3,520
3,560
3,600
3,640
3,680
3,720
3,760
3,800
3,840
3,880
3,920
3,960
4,000
$2,440
2,480
2,520
2,560
2,600
2,640
2,680
2,720
2,760
2,800
2,840
2,880
2,920
2,960
3,000
3,040
3,080
3,120
3,160
3,200
4,640
4,680
4,720
4,760
4,800
4,840
4,880
4,920
4,960
5,000
4,040
4,080
4,120
4,160
4,200
4,240
4,280
4,320
4,360
4,400
4,440
4,480
4,520
4,560
4,600
And the wages are –
At least
3,280
3,320
3,360
3,400
3,440
3,480
3,520
3,560
3,600
3,640
3,680
3,720
3,760
3,800
3,840
But less than
0 1 2 3 4 5 6 7 8 9 10
3,080
3,120
3,160
3,200
3,240
The amount of income, social security, and Medicare taxes to be withheld is—
$2,480 $493.19
$450.19
$408.19
$365.19
$323.19
$280.19
$242.19
$214.19
$188.19
$188.19
$188.19
2,520
2,560
502.25
511.31
459.25
468.31
417.25
426.31
374.25
383.31
332.25
341.31
289.25
298.31
249.25
256.31
221.25
228.31
192.25
199.31
191.25
194.31
191.25
194.31
2,600
2,640
520.37
529.43
477.37
486.43
435.37
444.43
392.37
401.43
350.37
359.43
307.37
316.43
265.37
274.43
235.37
242.43
206.37
213.43
197.37
200.43
197.37
200.43
2,680
2,720
2,760
2,800
2,840
538.49
547.55
556.61
565.67
576.73
495.49
504.55
513.61
522.67
531.73
453.49
462.55
471.61
480.67
489.73
410.49
419.55
428.61
437.67
446.73
368.49
377.55
386.61
395.67
404.73
325.49
334.55
343.61
352.67
361.73
283.49
292.55
301.61
310.67
319.73
249.49
256.55
263.61
270.67
277.73
220.49
227.55
234.61
241.67
248.73
203.49
206.55
209.61
213.67
220.73
203.49
206.55
209.61
212.67
215.73
2,880
2,920
2,960
3,000
3,040
589.79
602.85
615.91
628.97
642.03
540.79
549.85
558.91
567.97
577.03
498.79
507.85
516.91
525.97
535.03
455.79
464.85
473.91
482.97
492.03
413.79
422.85
431.91
440.97
450.03
370.79
379.85
388.91
397.97
407.03
328.79
337.85
346.91
355.97
365.03
285.79
294.85
303.91
312.97
322.03
255.79
262.85
269.91
276.97
284.03
227.79
234.85
241.91
248.97
256.03
218.79
221.85
224.91
227.97
231.03
655.09
668.15
681.21
694.27
707.33
586.09
598.15
611.21
624.27
637.33
544.09
553.15
562.21
571.27
580.33
501.09
510.15
519.21
528.27
537.33
459.09
468.15
477.21
486.27
495.33
416.09
425.15
434.21
443.27
452.33
374.09
383.15
392.21
401.27
410.33
331.09
340.15
349.21
358.27
367.33
291.09
298.15
307.21
316.27
325.33
263.09
270.15
277.21
284.27
291.33
235.09
242.15
249.21
256.27
263.33
3,880
3,920
3,960
4,000
4,040
720.39
733.45
746.51
759.57
772.63
785.69
798.75
811.81
824.87
837.93
850.99
864.05
877.11
890.17
903.23
916.29
929.35
942.41
955.47
968.53
650.39
663.45
676.51
689.57
702.63
715.69
728.75
741.81
754.87
767.93
780.99
794.05
807.11
820.17
833.23
846.29
859.35
872.41
885.47
898.53
589.39
598.45
607.51
618.57
631.63
644.69
657.75
670.81
683.87
696.93
709.99
723.05
736.11
749.17
762.23
775.29
788.35
801.41
814.47
827.53
546.39
555.45
564.51
573.57
582.63
591.69
600.75
609.81
618.87
627.93
638.99
652.05
665.11
678.17
691.23
704.29
717.35
730.41
743.47
756.53
504.39
513.45
522.51
531.57
540.63
549.69
558.75
567.81
576.87
585.93
594.99
604.05
613.11
622.17
631.23
640.29
649.35
659.41
672.47
685.53
461.39
470.45
479.51
488.57
497.63
506.69
515.75
524.81
533.87
542.93
551.99
561.05
570.11
579.17
588.23
597.29
606.35
615.41
624.47
633.53
419.39
428.45
437.51
446.57
455.63
464.69
473.75
482.81
491.87
500.93
509.99
519.05
528.11
537.17
546.23
555.29
564.35
573.41
582.47
591.53
376.39
385.45
394.51
403.57
412.63
421.69
430.75
439.81
448.87
457.93
466.99
476.05
485.11
494.17
503.23
512.29
521.35
530.41
539.47
548.53
334.39
343.45
352.51
361.57
370.63
379.69
388.75
397.81
406.87
415.93
424.99
434.05
443.11
452.17
461.23
470.29
479.35
488.41
497.47
506.53
298.39
305.45
312.51
319.57
327.63
336.69
345.75
354.81
363.87
372.93
381.99
391.05
400.11
409.17
418.23
427.29
436.35
445.41
454.47
463.53
270.39
277.45
284.51
291.57
298.63
305.69
312.75
319.81
326.87
333.93
340.99
349.05
358.11
367.17
376.23
385.29
394.35
403.41
412.47
421.53
4,080 981.59
4,120 994.65
4,160 1,007.71
4,200 1,020.77
4,240 1,033.83
911.59
924.65
937.71
950.77
963.83
4,280 1,046.89
976.89
4,320 1,059.95
989.95
4,360 1,073.01
1,003.01
4,400 1,086.07
1,016.07
4,440 1,099.13
1,029.13
840.59
853.65
866.71
879.77
892.83
905.89
918.95
932.01
945.07
958.13
4,480 1,112.19
1,042.19
4,520 1,125.25
1,055.25
971.19
984.25
4,560 1,138.31
1,068.31
997.31
4,600 1,151.37
1,081.37
1,010.37
4,640 1,164.43
1,094.43
1,023.43
769.59
782.65
795.71
808.77
821.83
834.89
847.95
861.01
874.07
887.13
900.19
913.25
926.31
939.37
952.43
4,680 1,177.49
1,107.49
1,036.49
4,720 1,190.55
1,120.55
1,049.55
4,760 1,203.61
1,133.61
1,062.61
965.49
978.55
991.61
4,800 1,216.67
1,146.67
1,075.67
1,004.67
4,840 1,229.73
1,159.73
1,088.73
1,017.73
894.49
907.55
920.61
933.67
946.73
4,880 1,242.79
1,172.79
1,101.79
1,030.79
4,920 1,255.85
1,185.85
1,114.85
1,043.85
4,960 1,268.91
1,198.91
1,127.91
1,056.91
959.79
972.85
985.91
5,000 1,281.97
1,211.97
1,140.97
1,069.97
998.97
5,040 1,295.03
1,225.03
1,154.03
1,083.03
1,012.03
698.59
711.65
724.71
737.77
750.83
763.89
776.95
790.01
803.07
816.13
829.19
842.25
855.31
868.37
881.43
823.49
836.55
849.61
862.67
875.73
888.79
901.85
914.91
927.97
941.03
642.59
651.65
660.71
669.77
679.83
692.89
705.95
719.01
732.07
745.13
758.19
771.25
784.31
797.37
810.43
752.49
765.55
778.61
791.67
804.73
817.79
830.85
843.91
856.97
870.03
600.59
609.65
618.71
627.77
636.83
645.89
654.95
664.01
673.07
682.13
691.19
700.25
713.31
726.37
739.43
693.49
702.55
711.61
721.67
734.73
747.79
760.85
773.91
786.97
800.03
557.59
566.65
575.71
584.77
593.83
602.89
611.95
621.01
630.07
639.13
648.19
657.25
666.31
675.37
684.43
651.49
660.55
669.61
678.67
687.73
696.79
705.85
714.91
723.97
733.03
515.59
524.65
533.71
542.77
551.83
560.89
569.95
579.01
588.07
597.13
606.19
615.25
624.31
633.37
642.43
608.49
617.55
626.61
635.67
644.73
653.79
662.85
671.91
680.97
690.03
472.59
481.65
490.71
499.77
508.83
517.89
526.95
536.01
545.07
554.13
563.19
572.25
581.31
590.37
599.43
566.49
575.55
584.61
593.67
602.73
611.79
620.85
629.91
638.97
648.03
430.59
439.65
448.71
457.77
466.83
475.89
484.95
494.01
503.07
512.13
521.19
530.25
539.31
548.37
557.43
$5,040 and over Do not use this table. See page 36 for instructions.
Page 50 Publication 15-A (January 2007)

Page 51 of 60 of Publication 15-A 9:17 - 20-DEC-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2,040
2,080
2,120
2,160
2,200
2,240
2,280
2,320
2,360
2,400
2,440
2,480
2,520
2,560
2,600
1,440
1,480
1,520
1,560
1,600
1,640
1,680
1,720
1,760
1,800
1,840
1,880
1,920
1,960
2,000
2,640
2,680
2,720
2,760
2,800
2,840
2,880
2,920
2,960
3,000
3,040
3,080
3,120
3,160
3,200
$0
540
560
580
600
640
680
720
760
800
840
880
920
960
1,000
1,040
1,080
1,120
1,160
1,200
1,240
1,280
1,320
1,360
1,400
2,080
2,120
2,160
2,200
2,240
2,280
2,320
2,360
2,400
2,440
2,480
2,520
2,560
2,600
2,640
1,480
1,520
1,560
1,600
1,640
1,680
1,720
1,760
1,800
1,840
1,880
1,920
1,960
2,000
2,040
2,680
2,720
2,760
2,800
2,840
2,880
2,920
2,960
3,000
3,040
3,080
3,120
3,160
3,200
3,240
$540
560
580
600
640
680
720
760
800
840
880
920
960
1,000
1,040
1,080
1,120
1,160
1,200
1,240
1,280
1,320
1,360
1,400
1,440
302.59
311.65
320.71
329.77
338.83
347.89
356.95
366.01
375.07
384.13
393.19
402.25
411.31
420.37
429.43
190.69
197.75
204.81
211.87
218.93
225.99
233.05
240.11
247.17
254.23
261.29
268.35
275.41
284.47
293.53
438.49
447.55
456.61
465.67
474.73
483.79
492.85
501.91
510.97
520.03
529.09
538.15
547.21
556.27
565.33
7.65%
$42.08
43.61
45.14
47.43
50.49
56.55
63.61
70.67
77.73
84.79
91.85
98.91
105.97
113.03
120.09
127.15
134.21
141.27
148.33
155.39
162.45
169.51
176.57
183.63
MARRIED Persons— MONTHLY Payroll Period
(For Wages Paid in 2007)
And the wages are – And the number of withholding allowances claimed is—
0
At least
But less than
1 2 3 4 5 6 7 8
396.49
405.55
414.61
423.67
432.73
441.79
450.85
459.91
468.97
478.03
487.09
496.15
505.21
514.27
523.33
268.59
275.65
282.71
289.77
296.83
305.89
314.95
324.01
333.07
342.13
351.19
360.25
369.31
378.37
387.43
353.49
362.55
371.61
380.67
389.73
398.79
407.85
416.91
425.97
435.03
444.09
453.15
462.21
471.27
480.33
240.59
247.65
254.71
261.77
268.83
275.89
282.95
290.01
297.07
304.13
311.19
318.25
326.31
335.37
344.43
162.69
169.75
176.81
183.87
190.93
197.99
205.05
212.11
219.17
226.23
233.29
240.35
247.41
254.47
261.53
92.09
99.15
106.21
113.27
120.33
127.39
134.45
141.51
148.57
155.63
7.65%
$42.08
43.61
45.14
47.43
The amount of income, social security, and Medicare taxes to be withheld is—
7.65%
$42.08
43.61
45.14
47.43
7.65%
$42.08
43.61
45.14
47.43
7.65%
$42.08
43.61
45.14
47.43
7.65%
$42.08
43.61
45.14
47.43
7.65%
$42.08
43.61
45.14
47.43
7.65%
$42.08
43.61
45.14
47.43
7.65%
$42.08
43.61
45.14
47.43
50.49
53.55
56.61
59.67
62.73
65.79
68.85
71.91
77.97
85.03
50.49
53.55
56.61
59.67
62.73
65.79
68.85
71.91
74.97
78.03
50.49
53.55
56.61
59.67
62.73
65.79
68.85
71.91
74.97
78.03
50.49
53.55
56.61
59.67
62.73
65.79
68.85
71.91
74.97
78.03
50.49
53.55
56.61
59.67
62.73
65.79
68.85
71.91
74.97
78.03
50.49
53.55
56.61
59.67
62.73
65.79
68.85
71.91
74.97
78.03
50.49
53.55
56.61
59.67
62.73
65.79
68.85
71.91
74.97
78.03
50.49
53.55
56.61
59.67
62.73
65.79
68.85
71.91
74.97
78.03
134.69
141.75
148.81
155.87
162.93
169.99
177.05
184.11
191.17
198.23
205.29
212.35
219.41
226.47
233.53
81.09
84.15
87.21
90.27
93.33
99.39
106.45
113.51
120.57
127.63
81.09
84.15
87.21
90.27
93.33
96.39
99.45
102.51
105.57
108.63
111.69
114.75
119.81
126.87
133.93
140.99
148.05
155.11
162.17
169.23
176.29
183.35
190.41
197.47
204.53
81.09
84.15
87.21
90.27
93.33
96.39
99.45
102.51
105.57
108.63
111.69
114.75
117.81
120.87
123.93
126.99
130.05
133.11
136.17
141.23
148.29
155.35
162.41
169.47
176.53
81.09
84.15
87.21
90.27
93.33
96.39
99.45
102.51
105.57
108.63
111.69
114.75
117.81
120.87
123.93
126.99
130.05
133.11
136.17
139.23
142.29
145.35
148.41
151.47
154.53
81.09
84.15
87.21
90.27
93.33
96.39
99.45
102.51
105.57
108.63
111.69
114.75
117.81
120.87
123.93
126.99
130.05
133.11
136.17
139.23
142.29
145.35
148.41
151.47
154.53
81.09
84.15
87.21
90.27
93.33
96.39
99.45
102.51
105.57
108.63
111.69
114.75
117.81
120.87
123.93
126.99
130.05
133.11
136.17
139.23
142.29
145.35
148.41
151.47
154.53
111.69
114.75
117.81
120.87
123.93
126.99
130.05
133.11
136.17
139.23
142.29
145.35
148.41
151.47
154.53
81.09
84.15
87.21
90.27
93.33
96.39
99.45
102.51
105.57
108.63
211.59
218.65
225.71
232.77
239.83
246.89
253.95
261.01
268.07
275.13
282.19
289.25
296.31
303.37
310.43
183.59
190.65
197.71
204.77
211.83
218.89
225.95
233.01
240.07
247.13
254.19
261.25
268.31
275.37
282.43
317.49
324.55
331.61
338.67
347.73
356.79
365.85
374.91
383.97
393.03
289.49
296.55
303.61
310.67
317.73
324.79
331.85
338.91
345.97
353.03
402.09
411.15
420.21
429.27
438.33
360.09
368.15
377.21
386.27
395.33
(Continued on next page)
332.09
339.15
346.21
353.27
360.33
261.49
268.55
275.61
282.67
289.73
296.79
303.85
310.91
317.97
325.03
157.59
162.65
169.71
176.77
183.83
190.89
197.95
205.01
212.07
219.13
226.19
233.25
240.31
247.37
254.43
232.49
239.55
246.61
253.67
260.73
267.79
274.85
281.91
288.97
296.03
303.09
310.15
317.21
324.27
331.33
157.59
160.65
163.71
166.77
169.83
172.89
175.95
179.01
183.07
190.13
197.19
204.25
211.31
218.37
225.43
204.49
211.55
218.61
225.67
232.73
239.79
246.85
253.91
260.97
268.03
275.09
282.15
289.21
296.27
303.33
157.59
160.65
163.71
166.77
169.83
172.89
175.95
179.01
182.07
185.13
188.19
191.25
194.31
197.37
200.43
203.49
206.55
209.61
212.67
215.73
218.79
221.85
225.91
232.97
240.03
247.09
254.15
261.21
268.27
275.33
157.59
160.65
163.71
166.77
169.83
172.89
175.95
179.01
182.07
185.13
188.19
191.25
194.31
197.37
200.43
9
157.59
160.65
163.71
166.77
169.83
172.89
175.95
179.01
182.07
185.13
188.19
191.25
194.31
197.37
200.43
111.69
114.75
117.81
120.87
123.93
126.99
130.05
133.11
136.17
139.23
142.29
145.35
148.41
151.47
154.53
203.49
206.55
209.61
212.67
215.73
218.79
221.85
224.91
227.97
231.03
234.09
237.15
240.21
243.27
246.33
7.65%
$42.08
43.61
45.14
47.43
50.49
53.55
56.61
59.67
62.73
65.79
68.85
71.91
74.97
78.03
81.09
84.15
87.21
90.27
93.33
96.39
99.45
102.51
105.57
108.63
10
157.59
160.65
163.71
166.77
169.83
172.89
175.95
179.01
182.07
185.13
188.19
191.25
194.31
197.37
200.43
111.69
114.75
117.81
120.87
123.93
126.99
130.05
133.11
136.17
139.23
142.29
145.35
148.41
151.47
154.53
203.49
206.55
209.61
212.67
215.73
218.79
221.85
224.91
227.97
231.03
234.09
237.15
240.21
243.27
246.33
7.65%
$42.08
43.61
45.14
47.43
50.49
53.55
56.61
59.67
62.73
65.79
68.85
71.91
74.97
78.03
81.09
84.15
87.21
90.27
93.33
96.39
99.45
102.51
105.57
108.63
Publication 15-A (January 2007) Page 51

Page 52 of 60 of Publication 15-A 9:17 - 20-DEC-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
MARRIED Persons— MONTHLY Payroll Period
(For Wages Paid in 2007)
And the number of withholding allowances claimed is—
4,040
4,080
4,120
4,160
4,200
4,240
4,280
4,320
4,360
4,400
4,440
4,480
4,520
4,560
4,600
4,640
4,680
4,720
4,760
4,800
$3,240
3,280
3,320
3,360
3,400
3,440
3,480
3,520
3,560
3,600
3,640
3,680
3,720
3,760
3,800
3,840
3,880
3,920
3,960
4,000
5,440
5,480
5,520
5,560
5,600
5,640
5,680
5,720
5,760
5,800
4,840
4,880
4,920
4,960
5,000
5,040
5,080
5,120
5,160
5,200
5,240
5,280
5,320
5,360
5,400
And the wages are –
At least
But less than
0 1 2 3 4 5 6 7 8 9 10
3,880
3,920
3,960
4,000
4,040
The amount of income, social security, and Medicare taxes to be withheld is—
$3,280 $574.39
$532.39
$489.39
$447.39
$404.39
$367.39
$338.39
$310.39
$282.39
$253.39
$249.39
3,320
3,360
583.45
592.51
541.45
550.51
498.45
507.51
456.45
465.51
413.45
422.51
374.45
381.51
345.45
352.51
317.45
324.51
289.45
296.51
260.45
267.51
252.45
255.51
3,400
3,440
601.57
610.63
559.57
568.63
516.57
525.63
474.57
483.63
431.57
440.63
389.57
398.63
359.57
366.63
331.57
338.63
303.57
310.63
274.57
281.63
258.57
261.63
3,480
3,520
3,560
3,600
3,640
619.69
628.75
637.81
646.87
655.93
577.69
586.75
595.81
604.87
613.93
534.69
543.75
552.81
561.87
570.93
492.69
501.75
510.81
519.87
528.93
449.69
458.75
467.81
476.87
485.93
407.69
416.75
425.81
434.87
443.93
373.69
380.75
387.81
394.87
401.93
345.69
352.75
359.81
366.87
373.93
317.69
324.75
331.81
338.87
345.93
288.69
295.75
302.81
309.87
316.93
264.69
267.75
274.81
281.87
288.93
3,680
3,720
3,760
3,800
3,840
664.99
674.05
683.11
692.17
701.23
622.99
632.05
641.11
650.17
659.23
579.99
589.05
598.11
607.17
616.23
537.99
547.05
556.11
565.17
574.23
494.99
504.05
513.11
522.17
531.23
452.99
462.05
471.11
480.17
489.23
409.99
419.05
428.11
437.17
446.23
380.99
388.05
395.11
402.17
409.23
352.99
360.05
367.11
374.17
381.23
323.99
331.05
338.11
345.17
352.23
295.99
303.05
310.11
317.17
324.23
710.29
719.35
728.41
737.47
746.53
668.29
677.35
686.41
695.47
704.53
625.29
634.35
643.41
652.47
661.53
583.29
592.35
601.41
610.47
619.53
540.29
549.35
558.41
567.47
576.53
498.29
507.35
516.41
525.47
534.53
455.29
464.35
473.41
482.47
491.53
416.29
423.35
431.41
440.47
449.53
388.29
395.35
402.41
409.47
416.53
359.29
366.35
373.41
380.47
387.53
331.29
338.35
345.41
352.47
359.53
4,080
4,120
4,160
4,200
4,240
4,280
4,320
4,360
4,400
4,440
4,480
4,520
4,560
4,600
4,640
755.59
764.65
773.71
782.77
791.83
800.89
809.95
819.01
828.07
837.13
846.19
855.25
864.31
873.37
882.43
713.59
722.65
731.71
740.77
749.83
758.89
767.95
777.01
786.07
795.13
804.19
813.25
822.31
831.37
840.43
670.59
679.65
688.71
697.77
706.83
715.89
724.95
734.01
743.07
752.13
761.19
770.25
779.31
788.37
797.43
806.49
815.55
824.61
833.67
842.73
4,680
4,720
4,760
4,800
4,840
4,880
4,920
4,960
5,000
5,040
891.49
900.55
909.61
918.67
927.73
936.79
945.85
954.91
963.97
973.03
5,080 982.09
5,120 991.15
5,160 1,000.21
5,200 1,009.27
5,240 1,018.33
5,280 1,027.39
5,320 1,036.45
849.49
858.55
867.61
876.67
885.73
894.79
903.85
912.91
921.97
931.03
940.09
949.15
958.21
967.27
976.33
985.39
994.45
5,360 1,045.51
1,003.51
5,400 1,054.57
1,012.57
5,440 1,063.63
1,021.63
851.79
860.85
869.91
878.97
888.03
897.09
906.15
915.21
924.27
933.33
942.39
951.45
960.51
969.57
978.63
5,480 1,072.69
1,030.69
5,520 1,081.75
1,039.75
987.69
996.75
5,560 1,090.81
1,048.81
1,005.81
5,600 1,099.87
1,057.87
1,014.87
5,640 1,108.93
1,066.93
1,023.93
945.69
954.75
963.81
972.87
981.93
5,680 1,117.99
1,075.99
1,032.99
990.99
5,720 1,127.05
1,085.05
1,042.05
1,000.05
5,760 1,136.11
1,094.11
1,051.11
1,009.11
5,800 1,145.17
1,103.17
1,060.17
1,018.17
5,840 1,154.23
1,112.23
1,069.23
1,027.23
809.79
818.85
827.91
836.97
846.03
855.09
864.15
873.21
882.27
891.33
900.39
909.45
918.51
927.57
936.63
628.59
637.65
646.71
655.77
664.83
673.89
682.95
692.01
701.07
710.13
719.19
728.25
737.31
746.37
755.43
764.49
773.55
782.61
791.67
800.73
585.59
594.65
603.71
612.77
621.83
630.89
639.95
649.01
658.07
667.13
676.19
685.25
694.31
703.37
712.43
721.49
730.55
739.61
748.67
757.73
766.79
775.85
784.91
793.97
803.03
812.09
821.15
830.21
839.27
848.33
857.39
866.45
875.51
884.57
893.63
902.69
911.75
920.81
929.87
938.93
947.99
957.05
966.11
975.17
984.23
543.59
552.65
561.71
570.77
579.83
588.89
597.95
607.01
616.07
625.13
634.19
643.25
652.31
661.37
670.43
679.49
688.55
697.61
706.67
715.73
724.79
733.85
742.91
751.97
761.03
770.09
779.15
788.21
797.27
806.33
815.39
824.45
833.51
842.57
851.63
860.69
869.75
878.81
887.87
896.93
905.99
915.05
924.11
933.17
942.23
500.59
509.65
518.71
527.77
536.83
545.89
554.95
564.01
573.07
582.13
591.19
600.25
609.31
618.37
627.43
636.49
645.55
654.61
663.67
672.73
681.79
690.85
699.91
708.97
718.03
727.09
736.15
745.21
754.27
763.33
772.39
781.45
790.51
799.57
808.63
817.69
826.75
835.81
844.87
853.93
862.99
872.05
881.11
890.17
899.23
458.59
467.65
476.71
485.77
494.83
503.89
512.95
522.01
531.07
540.13
549.19
558.25
567.31
576.37
585.43
594.49
603.55
612.61
621.67
630.73
639.79
648.85
657.91
666.97
676.03
685.09
694.15
703.21
712.27
721.33
730.39
739.45
748.51
757.57
766.63
775.69
784.75
793.81
802.87
811.93
820.99
830.05
839.11
848.17
857.23
423.59
430.65
437.71
444.77
451.83
460.89
469.95
479.01
488.07
497.13
506.19
515.25
524.31
533.37
542.43
551.49
560.55
569.61
578.67
587.73
596.79
605.85
614.91
623.97
633.03
642.09
651.15
660.21
669.27
678.33
687.39
696.45
705.51
714.57
723.63
732.69
741.75
750.81
759.87
768.93
777.99
787.05
796.11
805.17
814.23
394.59
401.65
408.71
415.77
422.83
429.89
436.95
444.01
451.07
458.13
465.19
473.25
482.31
491.37
500.43
509.49
518.55
527.61
536.67
545.73
554.79
563.85
572.91
581.97
591.03
600.09
609.15
618.21
627.27
636.33
645.39
654.45
663.51
672.57
681.63
690.69
699.75
708.81
717.87
726.93
735.99
745.05
754.11
763.17
772.23
366.59
373.65
380.71
387.77
394.83
401.89
408.95
416.01
423.07
430.13
437.19
444.25
451.31
458.37
465.43
472.49
479.55
486.61
493.67
502.73
647.69
656.75
665.81
674.87
683.93
692.99
702.05
711.11
720.17
729.23
511.79
520.85
529.91
538.97
548.03
557.09
566.15
575.21
584.27
593.33
602.39
611.45
620.51
629.57
638.63
$5,840 and over Do not use this table. See page 36 for instructions.
Page 52 Publication 15-A (January 2007)

Page 53 of 60 of Publication 15-A 9:17 - 20-DEC-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
129
132
135
138
141
144
147
150
153
156
99
102
105
108
111
114
117
120
123
126
159
162
165
168
171
174
177
180
183
186
189
192
195
198
201
204
207
210
213
216
84
87
90
93
96
69
72
75
78
81
54
57
60
63
66
39
42
45
48
51
24
27
30
33
36
$0
12
15
18
21
132
135
138
141
144
147
150
153
156
159
102
105
108
111
114
117
120
123
126
129
162
165
168
171
174
177
180
183
186
189
192
195
198
201
204
207
210
213
216
219
87
90
93
96
99
72
75
78
81
84
57
60
63
66
69
42
45
48
51
54
$12
15
18
21
24
27
30
33
36
39
26.98
28.21
28.44
29.67
30.90
32.13
32.36
33.59
34.82
36.05
19.69
20.92
21.15
21.38
22.61
22.84
24.07
24.29
25.52
25.75
36.28
37.51
38.74
39.97
40.20
41.43
42.66
43.88
44.11
45.34
46.57
47.80
48.03
49.26
50.49
51.72
51.95
53.18
54.41
55.64
13.39
13.62
14.85
15.08
15.31
16.54
16.77
18.00
18.23
19.46
6.10
7.33
7.56
7.79
9.02
9.25
10.48
10.70
11.93
12.16
7.65%
$1.03
2.26
2.49
2.72
3.95
4.18
4.41
4.64
5.87
SINGLE Persons— DAILY Payroll Period
(For Wages Paid in 2007)
And the wages are – And the number of withholding allowances claimed is—
0
At least
But less than
1 2 3 4 5 6 7 8
33.28
34.51
34.74
35.97
37.20
38.43
38.66
39.88
41.11
42.34
42.57
43.80
45.03
46.26
46.49
47.72
48.95
50.18
50.41
51.64
24.98
25.21
26.44
26.67
26.90
28.13
29.36
30.59
30.82
32.05
30.28
30.51
31.74
32.97
34.20
34.43
35.66
36.88
38.11
38.34
39.57
40.80
42.03
42.26
43.49
44.72
45.95
46.18
47.41
48.64
22.98
23.21
24.44
24.67
24.90
26.13
26.36
27.59
27.82
29.05
17.69
18.92
19.15
19.38
20.61
20.84
22.07
22.29
23.52
23.75
11.39
11.62
12.85
13.08
13.31
14.54
14.77
16.00
16.23
17.46
7.65%
$1.03
1.26
1.49
1.72
The amount of income, social security, and Medicare taxes to be withheld is—
7.65%
$1.03
1.26
1.49
1.72
7.65%
$1.03
1.26
1.49
1.72
7.65%
$1.03
1.26
1.49
1.72
7.65%
$1.03
1.26
1.49
1.72
7.65%
$1.03
1.26
1.49
1.72
7.65%
$1.03
1.26
1.49
1.72
7.65%
$1.03
1.26
1.49
1.72
1.95
3.18
3.41
3.64
3.87
5.10
5.33
5.56
6.79
7.02
7.25
8.48
8.70
9.93
10.16
1.95
2.18
2.41
2.64
2.87
3.10
4.33
4.56
4.79
6.02
6.25
6.48
7.70
7.93
8.16
1.95
2.18
2.41
2.64
2.87
3.10
3.33
3.56
3.79
4.02
5.25
5.48
5.70
6.93
7.16
1.95
2.18
2.41
2.64
2.87
3.10
3.33
3.56
3.79
4.02
4.25
4.48
4.70
4.93
6.16
1.95
2.18
2.41
2.64
2.87
3.10
3.33
3.56
3.79
4.02
4.25
4.48
4.70
4.93
5.16
1.95
2.18
2.41
2.64
2.87
3.10
3.33
3.56
3.79
4.02
4.25
4.48
4.70
4.93
5.16
1.95
2.18
2.41
2.64
2.87
3.10
3.33
3.56
3.79
4.02
4.25
4.48
4.70
4.93
5.16
1.95
2.18
2.41
2.64
2.87
3.10
3.33
3.56
3.79
4.02
4.25
4.48
4.70
4.93
5.16
15.69
16.92
17.15
18.38
18.61
18.84
20.07
20.29
21.52
21.75
9.39
9.62
10.85
11.08
11.31
12.54
12.77
14.00
14.23
15.46
13.69
14.92
15.15
16.38
16.61
16.84
18.07
18.29
19.52
19.75
7.39
7.62
8.85
9.08
10.31
10.54
10.77
12.00
12.23
13.46
11.69
12.92
13.15
14.38
14.61
15.84
16.07
16.29
17.52
17.75
6.39
6.62
6.85
8.08
8.31
8.54
9.77
10.00
10.23
11.46
9.69
10.92
11.15
12.38
12.61
13.84
14.07
14.29
15.52
15.75
5.39
5.62
5.85
6.08
7.31
7.54
7.77
9.00
9.23
9.46
8.69
8.92
10.15
10.38
10.61
11.84
12.07
12.29
13.52
13.75
5.39
5.62
5.85
6.08
6.31
6.54
6.77
7.00
8.23
8.46
7.69
7.92
8.15
9.38
9.61
9.84
11.07
11.29
11.52
12.75
5.39
5.62
5.85
6.08
6.31
6.54
6.77
7.00
7.23
7.46
7.69
7.92
8.15
8.38
8.61
8.84
9.07
10.29
10.52
10.75
5.39
5.62
5.85
6.08
6.31
6.54
6.77
7.00
7.23
7.46
27.28
28.51
28.74
29.97
30.20
31.43
32.66
33.88
34.11
35.34
36.57
37.80
38.03
39.26
40.49
20.98
21.21
22.44
22.67
23.90
24.13
24.36
25.59
25.82
27.05
18.98
19.21
20.44
20.67
21.90
22.13
22.36
23.59
23.82
25.05
25.28
26.51
26.74
27.97
28.20
29.43
29.66
29.88
31.11
32.34
33.57
33.80
35.03
36.26
37.49
16.98
17.21
18.44
18.67
19.90
20.13
21.36
21.59
21.82
23.05
41.72
41.95
43.18
44.41
45.64
37.72
38.95
40.18
41.41
41.64
(Continued on next page)
34.72
35.95
37.18
37.41
38.64
23.28
24.51
24.74
25.97
26.20
27.43
27.66
27.88
29.11
29.34
30.57
30.80
32.03
33.26
33.49
21.28
22.51
22.74
23.97
24.20
25.43
25.66
25.88
27.11
27.34
28.57
28.80
30.03
30.26
31.49
31.72
32.95
33.18
34.41
35.64
14.98
15.21
16.44
16.67
17.90
18.13
19.36
19.59
19.82
21.05
19.28
20.51
20.74
21.97
22.20
23.43
23.66
24.88
25.11
25.34
26.57
26.80
28.03
28.26
29.49
29.72
30.95
31.18
31.41
32.64
12.98
13.21
14.44
14.67
15.90
16.13
17.36
17.59
17.82
19.05
17.28
18.51
18.74
19.97
20.20
21.43
21.66
22.88
23.11
23.34
24.57
24.80
26.03
26.26
27.49
27.72
28.95
29.18
30.41
30.64
11.98
12.21
12.44
12.67
13.90
14.13
15.36
15.59
16.82
17.05
9
9.98
11.21
11.44
11.67
11.90
13.13
13.36
13.59
14.82
15.05
7.69
7.92
8.15
8.38
8.61
8.84
9.07
9.29
9.52
9.75
15.28
16.51
16.74
17.97
18.20
19.43
19.66
20.88
21.11
22.34
22.57
22.80
24.03
24.26
25.49
25.72
26.95
27.18
28.41
28.64
5.39
5.62
5.85
6.08
6.31
6.54
6.77
7.00
7.23
7.46
3.10
3.33
3.56
3.79
4.02
4.25
4.48
4.70
4.93
5.16
7.65%
$1.03
1.26
1.49
1.72
1.95
2.18
2.41
2.64
2.87
10
9.98
10.21
10.44
10.67
10.90
11.13
12.36
12.59
12.82
14.05
7.69
7.92
8.15
8.38
8.61
8.84
9.07
9.29
9.52
9.75
14.28
14.51
15.74
15.97
16.20
17.43
17.66
18.88
19.11
20.34
20.57
20.80
22.03
22.26
23.49
23.72
24.95
25.18
26.41
26.64
5.39
5.62
5.85
6.08
6.31
6.54
6.77
7.00
7.23
7.46
3.10
3.33
3.56
3.79
4.02
4.25
4.48
4.70
4.93
5.16
7.65%
$1.03
1.26
1.49
1.72
1.95
2.18
2.41
2.64
2.87
Publication 15-A (January 2007) Page 53

Page 54 of 60 of Publication 15-A 9:17 - 20-DEC-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
And the wages are –
At least
But less than
279
282
285
288
291
294
297
300
303
306
309
312
315
318
321
324
327
330
333
336
$219
222
225
228
231
234
237
240
243
246
249
252
255
258
261
264
267
270
273
276
369
371
373
375
377
379
381
383
385
387
389
339
341
343
345
347
349
351
353
355
357
359
361
363
365
367
282
285
288
291
294
297
300
303
306
309
312
315
318
321
324
327
330
333
336
339
$222
225
228
231
234
237
240
243
246
249
252
255
258
261
264
267
270
273
276
279
371
373
375
377
379
381
383
385
387
389
391
341
343
345
347
349
351
353
355
357
359
361
363
365
367
369
0
75.46
76.69
77.92
79.15
79.38
80.61
81.84
83.06
84.29
84.52
85.75
86.98
88.21
89.44
90.67
90.90
92.13
93.36
94.59
95.82
$55.87
57.10
58.33
59.56
59.79
61.02
62.25
63.47
63.70
64.93
66.16
67.39
67.62
68.85
70.08
71.31
71.54
72.77
74.00
75.23
107.31
107.46
108.61
109.76
109.92
111.07
111.22
112.38
112.53
113.68
113.84
96.01
97.16
98.32
98.47
99.62
99.78
100.93
101.08
102.23
102.39
103.54
104.69
104.85
106.00
106.15
SINGLE Persons— DAILY Payroll Period
(For Wages Paid in 2007)
And the number of withholding allowances claimed is—
9 10 1 2 3 4 5 6 7 8
103.31
104.46
104.61
105.76
105.92
107.07
108.22
108.38
109.53
109.68
110.84
93.01
93.16
94.32
94.47
95.62
96.78
96.93
98.08
98.23
99.39
99.54
100.69
101.85
102.00
103.15
100.31
100.46
101.61
101.76
102.92
103.07
104.22
104.38
105.53
106.68
106.84
89.01
90.16
90.32
91.47
91.62
92.78
92.93
94.08
95.23
95.39
96.54
96.69
97.85
98.00
99.15
72.46
73.69
73.92
75.15
76.38
77.61
77.84
79.06
80.29
81.52
82.75
82.98
84.21
85.44
86.67
87.90
89.13
89.36
90.59
91.82
$52.87
54.10
54.33
55.56
56.79
58.02
58.25
59.47
60.70
61.93
62.16
63.39
64.62
65.85
66.08
67.31
68.54
69.77
70.00
71.23
The amount of income, social security, and Medicare taxes to be withheld is—
$49.87
50.10
51.33
52.56
53.79
54.02
55.25
56.47
57.70
57.93
59.16
60.39
61.62
61.85
63.08
64.31
65.54
65.77
67.00
68.23
$45.87
47.10
48.33
49.56
49.79
51.02
52.25
53.47
53.70
54.93
56.16
57.39
57.62
58.85
60.08
61.31
61.54
62.77
64.00
65.23
$42.87
44.10
45.33
45.56
46.79
48.02
49.25
49.47
50.70
51.93
53.16
53.39
54.62
55.85
57.08
57.31
58.54
59.77
61.00
61.23
$39.87
41.10
41.33
42.56
43.79
45.02
45.25
46.47
47.70
48.93
49.16
50.39
51.62
52.85
53.08
54.31
55.54
56.77
57.00
58.23
$36.87
37.10
38.33
39.56
40.79
41.02
42.25
43.47
44.70
44.93
46.16
47.39
48.62
48.85
50.08
51.31
52.54
52.77
54.00
55.23
$32.87
34.10
35.33
36.56
36.79
38.02
39.25
40.47
40.70
41.93
43.16
44.39
44.62
45.85
47.08
48.31
48.54
49.77
51.00
52.23
44.31
45.54
46.77
48.00
48.23
$30.87
32.10
32.33
33.56
33.79
35.02
36.25
36.47
37.70
38.93
40.16
40.39
41.62
42.85
44.08
69.46
69.69
70.92
72.15
73.38
73.61
74.84
76.06
77.29
77.52
78.75
79.98
81.21
81.44
82.67
83.90
85.13
86.36
87.59
87.82
65.46
66.69
67.92
69.15
69.38
70.61
71.84
73.06
73.29
74.52
75.75
76.98
77.21
78.44
79.67
80.90
81.13
82.36
83.59
84.82
62.46
63.69
64.92
65.15
66.38
67.61
68.84
69.06
70.29
71.52
72.75
72.98
74.21
75.44
76.67
76.90
78.13
79.36
80.59
80.82
59.46
60.69
60.92
62.15
63.38
64.61
64.84
66.06
67.29
68.52
68.75
69.98
71.21
72.44
72.67
73.90
75.13
76.36
76.59
77.82
56.46
56.69
57.92
59.15
60.38
60.61
61.84
63.06
64.29
64.52
65.75
66.98
68.21
68.44
69.67
70.90
72.13
72.36
73.59
74.82
52.46
53.69
54.92
56.15
56.38
57.61
58.84
60.06
60.29
61.52
62.75
63.98
64.21
65.44
66.67
67.90
68.13
69.36
70.59
71.82
49.46
50.69
51.92
52.15
53.38
54.61
55.84
56.06
57.29
58.52
59.75
59.98
61.21
62.44
63.67
63.90
65.13
66.36
67.59
67.82
96.31
96.46
97.61
98.76
98.92
100.07
100.22
101.38
101.53
102.68
102.84
85.01
86.16
87.32
87.47
88.62
88.78
89.93
90.08
91.23
92.39
92.54
93.69
93.85
95.00
95.15
92.31
93.46
93.61
94.76
94.92
96.07
97.22
97.38
98.53
98.68
99.84
82.01
83.16
83.32
84.47
84.62
85.78
85.93
87.08
87.23
88.39
88.54
89.69
90.85
91.00
92.15
89.31
89.46
90.61
90.76
91.92
92.07
93.22
93.38
94.53
95.68
95.84
79.01
79.16
80.32
80.47
81.62
81.78
82.93
83.08
84.23
84.39
85.54
85.69
86.85
87.00
88.15
85.31
86.46
86.61
87.76
87.92
89.07
89.22
90.38
90.53
91.68
91.84
76.01
76.16
77.32
77.47
78.62
78.78
79.93
80.08
81.23
81.39
82.54
82.69
83.85
84.00
85.15
82.31
82.46
83.61
83.76
84.92
85.07
86.22
86.38
87.53
87.68
88.84
72.01
73.16
73.32
74.47
74.62
75.78
75.93
77.08
77.23
78.39
78.54
79.69
79.85
81.00
81.15
78.31
79.46
79.61
80.76
80.92
82.07
82.22
83.38
83.53
84.68
84.84
69.01
69.16
70.32
70.47
71.62
71.78
72.93
73.08
74.23
74.39
75.54
75.69
76.85
77.00
78.15
46.46
47.69
47.92
49.15
50.38
51.61
51.84
53.06
54.29
55.52
55.75
56.98
58.21
59.44
59.67
60.90
62.13
63.36
63.59
64.82
$28.87
30.10
30.33
31.56
31.79
33.02
33.25
34.47
34.70
35.93
36.16
37.39
38.62
39.85
40.08
41.31
42.54
43.77
44.00
45.23
75.31
76.46
76.61
77.76
77.92
79.07
79.22
80.38
80.53
81.68
81.84
66.01
66.16
67.32
67.47
68.62
68.78
69.93
70.08
71.23
71.39
72.54
72.69
73.85
74.00
75.15
43.46
43.69
44.92
46.15
47.38
47.61
48.84
50.06
51.29
51.52
52.75
53.98
55.21
55.44
56.67
57.90
59.13
59.36
60.59
61.82
$26.87
28.10
28.33
29.56
29.79
31.02
31.25
32.47
32.70
33.93
34.16
34.39
35.62
35.85
37.08
38.31
39.54
39.77
41.00
42.23
72.31
72.46
73.61
73.76
74.92
75.07
76.22
76.38
77.53
77.68
78.84
62.01
63.16
63.32
64.47
64.62
65.78
65.93
67.08
67.23
68.39
68.54
69.69
69.85
71.00
71.15
$391 and over Do not use this table. See page 36 for instructions.
Page 54 Publication 15-A (January 2007)

Page 55 of 60 of Publication 15-A 9:17 - 20-DEC-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
144
147
150
153
156
159
162
165
168
171
174
177
180
183
186
99
102
105
108
111
114
117
120
123
126
129
132
135
138
141
189
192
195
198
201
204
207
210
213
216
219
222
225
228
231
54
57
60
63
66
39
42
45
48
51
$0
27
30
33
36
69
72
75
78
81
84
87
90
93
96
147
150
153
156
159
162
165
168
171
174
177
180
183
186
189
102
105
108
111
114
117
120
123
126
129
132
135
138
141
144
192
195
198
201
204
207
210
213
216
219
222
225
228
231
234
$27
30
33
36
39
57
60
63
66
69
42
45
48
51
54
72
75
78
81
84
87
90
93
96
99
25.13
26.36
26.59
27.82
28.05
29.28
29.51
29.74
30.97
31.20
32.43
32.66
33.88
34.11
35.34
15.69
15.92
16.15
17.38
17.61
18.84
19.07
20.29
20.52
21.75
21.98
22.21
23.44
23.67
24.90
35.57
35.80
37.03
37.26
38.49
38.72
39.95
40.18
41.41
41.64
42.87
43.10
43.33
44.56
44.79
7.65%
$2.18
2.41
2.64
3.87
4.10
4.33
5.56
5.79
6.02
6.25
7.48
7.70
7.93
9.16
9.39
9.62
10.85
11.08
11.31
11.54
12.77
13.00
14.23
14.46
MARRIED Persons— DAILY Payroll Period
(For Wages Paid in 2007)
And the wages are – And the number of withholding allowances claimed is—
0
At least
But less than
1 2 3 4 5 6 7 8
33.57
33.80
35.03
35.26
36.49
36.72
37.95
38.18
39.41
39.64
40.87
41.10
41.33
42.56
42.79
23.13
24.36
24.59
25.82
26.05
27.28
27.51
27.74
28.97
29.20
30.43
30.66
31.88
32.11
33.34
31.57
32.80
33.03
33.26
34.49
34.72
35.95
36.18
37.41
37.64
38.87
39.10
39.33
40.56
40.79
21.13
22.36
22.59
23.82
24.05
25.28
25.51
25.74
26.97
27.20
28.43
28.66
29.88
30.11
31.34
13.69
13.92
14.15
15.38
15.61
16.84
17.07
18.29
18.52
19.75
19.98
20.21
21.44
21.67
22.90
8.39
8.62
8.85
10.08
10.31
10.54
10.77
12.00
12.23
12.46
7.65%
$2.18
2.41
2.64
2.87
The amount of income, social security, and Medicare taxes to be withheld is—
7.65%
$2.18
2.41
2.64
2.87
7.65%
$2.18
2.41
2.64
2.87
7.65%
$2.18
2.41
2.64
2.87
7.65%
$2.18
2.41
2.64
2.87
7.65%
$2.18
2.41
2.64
2.87
7.65%
$2.18
2.41
2.64
2.87
7.65%
$2.18
2.41
2.64
2.87
3.10
3.33
3.56
4.79
5.02
5.25
5.48
6.70
6.93
7.16
3.10
3.33
3.56
3.79
4.02
4.25
4.48
4.70
5.93
6.16
3.10
3.33
3.56
3.79
4.02
4.25
4.48
4.70
4.93
5.16
3.10
3.33
3.56
3.79
4.02
4.25
4.48
4.70
4.93
5.16
3.10
3.33
3.56
3.79
4.02
4.25
4.48
4.70
4.93
5.16
3.10
3.33
3.56
3.79
4.02
4.25
4.48
4.70
4.93
5.16
3.10
3.33
3.56
3.79
4.02
4.25
4.48
4.70
4.93
5.16
3.10
3.33
3.56
3.79
4.02
4.25
4.48
4.70
4.93
5.16
11.69
12.92
13.15
13.38
14.61
14.84
15.07
16.29
16.52
17.75
17.98
19.21
19.44
19.67
20.90
6.39
7.62
7.85
8.08
9.31
9.54
9.77
10.00
11.23
11.46
5.39
5.62
6.85
7.08
7.31
8.54
8.77
9.00
9.23
10.46
10.69
10.92
12.15
12.38
12.61
13.84
14.07
14.29
14.52
15.75
15.98
17.21
17.44
17.67
18.90
5.39
5.62
5.85
6.08
6.31
6.54
7.77
8.00
8.23
8.46
9.69
9.92
10.15
11.38
11.61
11.84
13.07
13.29
13.52
13.75
14.98
15.21
15.44
16.67
16.90
5.39
5.62
5.85
6.08
6.31
6.54
6.77
7.00
7.23
7.46
7.69
8.92
9.15
9.38
10.61
10.84
11.07
12.29
12.52
12.75
12.98
14.21
14.44
14.67
15.90
5.39
5.62
5.85
6.08
6.31
6.54
6.77
7.00
7.23
7.46
7.69
7.92
8.15
8.38
8.61
9.84
10.07
10.29
11.52
11.75
11.98
12.21
13.44
13.67
13.90
5.39
5.62
5.85
6.08
6.31
6.54
6.77
7.00
7.23
7.46
7.69
7.92
8.15
8.38
8.61
8.84
9.07
9.29
9.52
10.75
10.98
11.21
11.44
12.67
12.90
7.69
7.92
8.15
8.38
8.61
8.84
9.07
9.29
9.52
9.75
9.98
10.21
10.44
10.67
11.90
5.39
5.62
5.85
6.08
6.31
6.54
6.77
7.00
7.23
7.46
19.13
20.36
20.59
21.82
22.05
23.28
23.51
24.74
24.97
25.20
26.43
26.66
27.88
28.11
29.34
17.13
18.36
18.59
19.82
20.05
21.28
21.51
22.74
22.97
23.20
24.43
24.66
25.88
26.11
27.34
29.57
30.80
31.03
31.26
32.49
32.72
33.95
34.18
35.41
35.64
27.57
28.80
29.03
30.26
30.49
30.72
31.95
32.18
33.41
33.64
36.87
37.10
38.33
38.56
38.79
34.87
35.10
36.33
36.56
36.79
(Continued on next page)
32.87
33.10
34.33
34.56
35.79
25.57
26.80
27.03
28.26
28.49
28.72
29.95
30.18
31.41
31.64
16.13
16.36
17.59
17.82
18.05
19.28
19.51
20.74
20.97
22.20
22.43
22.66
23.88
24.11
25.34
23.57
24.80
25.03
26.26
26.49
26.72
27.95
28.18
29.41
29.64
30.87
31.10
32.33
32.56
33.79
15.13
15.36
15.59
16.82
17.05
17.28
17.51
18.74
18.97
20.20
20.43
20.66
21.88
22.11
23.34
21.57
22.80
23.03
24.26
24.49
25.72
25.95
26.18
27.41
27.64
28.87
29.10
30.33
30.56
31.79
13.13
14.36
14.59
14.82
16.05
16.28
16.51
16.74
17.97
18.20
18.43
19.66
19.88
20.11
21.34
20.57
20.80
21.03
22.26
22.49
23.72
23.95
24.18
25.41
25.64
26.87
27.10
28.33
28.56
29.79
12.13
12.36
13.59
13.82
14.05
15.28
15.51
15.74
15.97
17.20
17.43
17.66
18.88
19.11
19.34
9
11.13
11.36
11.59
12.82
13.05
13.28
14.51
14.74
14.97
15.20
16.43
16.66
16.88
18.11
18.34
7.69
7.92
8.15
8.38
8.61
8.84
9.07
9.29
9.52
9.75
9.98
10.21
10.44
10.67
10.90
18.57
19.80
20.03
20.26
20.49
21.72
21.95
23.18
23.41
23.64
24.87
25.10
26.33
26.56
27.79
7.65%
$2.18
2.41
2.64
2.87
3.10
3.33
3.56
3.79
4.02
4.25
4.48
4.70
4.93
5.16
5.39
5.62
5.85
6.08
6.31
6.54
6.77
7.00
7.23
7.46
10
11.13
11.36
11.59
11.82
12.05
12.28
12.51
12.74
13.97
14.20
14.43
15.66
15.88
16.11
17.34
7.69
7.92
8.15
8.38
8.61
8.84
9.07
9.29
9.52
9.75
9.98
10.21
10.44
10.67
10.90
17.57
17.80
18.03
19.26
19.49
19.72
20.95
21.18
21.41
22.64
22.87
23.10
24.33
24.56
25.79
7.65%
$2.18
2.41
2.64
2.87
3.10
3.33
3.56
3.79
4.02
4.25
4.48
4.70
4.93
5.16
5.39
5.62
5.85
6.08
6.31
6.54
6.77
7.00
7.23
7.46
Publication 15-A (January 2007) Page 55

Page 56 of 60 of Publication 15-A 9:17 - 20-DEC-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
And the wages are –
At least
But less than
294
297
300
303
306
309
312
315
318
321
324
327
330
333
336
339
341
343
345
347
$234
237
240
243
246
249
252
255
258
261
264
267
270
273
276
279
282
285
288
291
379
381
383
385
387
389
391
393
395
397
349
351
353
355
357
359
361
363
365
367
369
371
373
375
377
297
300
303
306
309
312
315
318
321
324
327
330
333
336
339
341
343
345
347
349
$237
240
243
246
249
252
255
258
261
264
267
270
273
276
279
282
285
288
291
294
381
383
385
387
389
391
393
395
397
399
351
353
355
357
359
361
363
365
367
369
371
373
375
377
379
0
61.61
62.84
64.06
64.29
65.52
66.75
67.98
68.21
69.44
70.67
71.90
72.13
73.36
74.59
75.82
76.01
77.16
77.32
78.47
78.62
$46.02
46.25
47.47
47.70
48.93
49.16
49.39
50.62
50.85
52.08
52.31
53.54
53.77
55.00
56.23
56.46
57.69
58.92
60.15
60.38
89.07
90.22
90.38
91.53
91.68
92.84
92.99
94.14
94.29
95.45
79.78
79.93
81.08
81.23
82.39
82.54
83.69
83.85
85.00
85.15
86.31
86.46
87.61
87.76
88.92
MARRIED Persons— DAILY Payroll Period
(For Wages Paid in 2007)
And the number of withholding allowances claimed is—
9 10 1 2 3 4 5 6 7 8
86.07
86.22
87.38
87.53
88.68
88.84
89.99
90.14
91.29
91.45
75.78
76.93
77.08
78.23
78.39
79.54
79.69
80.85
81.00
82.15
82.31
83.46
83.61
84.76
84.92
58.61
59.84
60.06
61.29
62.52
63.75
63.98
65.21
66.44
67.67
67.90
69.13
70.36
71.59
71.82
73.01
73.16
74.32
74.47
75.62
$44.02
44.25
45.47
45.70
46.93
47.16
47.39
48.62
48.85
50.08
50.31
51.54
51.77
53.00
53.23
54.46
54.69
55.92
56.15
57.38
The amount of income, social security, and Medicare taxes to be withheld is—
$42.02
42.25
43.47
43.70
44.93
45.16
46.39
46.62
46.85
48.08
48.31
49.54
49.77
51.00
51.23
52.46
52.69
52.92
54.15
54.38
$40.02
40.25
41.47
41.70
42.93
43.16
44.39
44.62
44.85
46.08
46.31
47.54
47.77
49.00
49.23
50.46
50.69
51.92
52.15
52.38
$38.02
38.25
39.47
39.70
40.93
41.16
42.39
42.62
43.85
44.08
44.31
45.54
45.77
47.00
47.23
48.46
48.69
49.92
50.15
50.38
$36.02
36.25
37.47
37.70
38.93
39.16
40.39
40.62
41.85
42.08
42.31
43.54
43.77
45.00
45.23
46.46
46.69
47.92
48.15
49.38
$34.02
34.25
35.47
35.70
36.93
37.16
38.39
38.62
39.85
40.08
40.31
41.54
41.77
43.00
43.23
44.46
44.69
45.92
46.15
47.38
$32.02
32.25
33.47
33.70
34.93
35.16
36.39
36.62
37.85
38.08
39.31
39.54
39.77
41.00
41.23
42.46
42.69
43.92
44.15
45.38
40.46
40.69
41.92
42.15
43.38
$30.02
31.25
31.47
31.70
32.93
33.16
34.39
34.62
35.85
36.08
37.31
37.54
37.77
39.00
39.23
55.61
55.84
57.06
58.29
59.52
59.75
60.98
62.21
63.44
63.67
64.90
66.13
67.36
67.59
68.82
70.01
70.16
71.32
71.47
72.62
53.61
53.84
55.06
55.29
56.52
56.75
57.98
59.21
59.44
60.67
61.90
63.13
63.36
64.59
65.82
66.01
67.16
67.32
68.47
68.62
51.61
51.84
53.06
53.29
54.52
54.75
55.98
56.21
57.44
57.67
58.90
59.13
60.36
61.59
62.82
63.01
64.16
64.32
65.47
65.62
49.61
49.84
51.06
51.29
52.52
52.75
53.98
54.21
55.44
55.67
55.90
57.13
57.36
58.59
58.82
60.01
60.16
61.32
61.47
62.62
47.61
47.84
49.06
49.29
50.52
50.75
51.98
52.21
53.44
53.67
53.90
55.13
55.36
56.59
56.82
58.01
58.16
58.32
59.47
59.62
45.61
45.84
47.06
47.29
48.52
48.75
49.98
50.21
51.44
51.67
52.90
53.13
53.36
54.59
54.82
56.01
56.16
56.32
57.47
57.62
43.61
44.84
45.06
45.29
46.52
46.75
47.98
48.21
49.44
49.67
50.90
51.13
51.36
52.59
52.82
54.01
54.16
54.32
55.47
55.62
83.07
83.22
84.38
84.53
85.68
85.84
86.99
87.14
88.29
88.45
72.78
73.93
74.08
75.23
75.39
76.54
76.69
77.85
78.00
79.15
79.31
80.46
80.61
81.76
81.92
79.07
80.22
80.38
81.53
81.68
82.84
82.99
84.14
84.29
85.45
69.78
69.93
71.08
71.23
72.39
72.54
73.69
73.85
75.00
75.15
76.31
76.46
77.61
77.76
78.92
76.07
77.22
77.38
78.53
78.68
79.84
79.99
81.14
81.29
82.45
66.78
66.93
68.08
68.23
69.39
69.54
70.69
70.85
72.00
72.15
73.31
73.46
74.61
74.76
75.92
73.07
73.22
74.38
74.53
75.68
75.84
76.99
77.14
78.29
78.45
62.78
63.93
64.08
65.23
65.39
66.54
66.69
67.85
68.00
69.15
69.31
70.46
70.61
71.76
71.92
70.07
70.22
71.38
71.53
72.68
72.84
73.99
74.14
75.29
75.45
59.78
60.93
61.08
62.23
62.39
63.54
63.69
64.85
65.00
66.15
66.31
67.46
67.61
68.76
68.92
66.07
67.22
67.38
68.53
68.68
69.84
69.99
71.14
71.29
72.45
57.78
58.93
59.08
59.23
59.39
60.54
60.69
60.85
62.00
62.15
63.31
63.46
64.61
64.76
65.92
63.07
64.22
64.38
65.53
65.68
66.84
66.99
68.14
68.29
69.45
55.78
56.93
57.08
57.23
57.39
58.54
58.69
58.85
60.00
60.15
60.31
61.46
61.61
61.76
62.92
41.61
42.84
43.06
43.29
44.52
44.75
45.98
46.21
47.44
47.67
48.90
49.13
50.36
50.59
50.82
52.01
52.16
52.32
53.47
53.62
$28.02
29.25
29.47
29.70
30.93
31.16
32.39
32.62
33.85
34.08
35.31
35.54
36.77
37.00
37.23
38.46
38.69
39.92
40.15
41.38
61.07
61.22
61.38
62.53
62.68
62.84
63.99
64.14
65.29
65.45
53.78
54.93
55.08
55.23
55.39
56.54
56.69
56.85
58.00
58.15
58.31
59.46
59.61
59.76
59.92
39.61
40.84
41.06
41.29
42.52
42.75
43.98
44.21
45.44
45.67
46.90
47.13
48.36
48.59
48.82
50.01
50.16
50.32
51.47
51.62
$26.02
27.25
27.47
27.70
28.93
29.16
30.39
30.62
31.85
32.08
33.31
33.54
34.77
35.00
35.23
36.46
36.69
37.92
38.15
39.38
59.07
59.22
59.38
60.53
60.68
60.84
61.99
62.14
62.29
63.45
51.78
52.93
53.08
53.23
54.39
54.54
54.69
54.85
56.00
56.15
56.31
57.46
57.61
57.76
58.92
$399 and over Do not use this table. See page 36 for instructions.
Page 56 Publication 15-A (January 2007)

Page 57 of 60 of Publication 15-A 9:17 - 20-DEC-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
which you make payments. For example, if you make payments weekly, use Table 1; if you make payments monthly, use Table 4. If the total payments to an individual
for the year are $8,750 or less, no withholding is required.
If you make certain payments to members of Indian tribes from gaming profits, you must withhold federal income tax.
You must withhold if (a) the total payment to a member for the year is over $8,750 and (b) the payment is from the net revenues of class II or class III gaming activities (classified by the Indian Gaming Regulatory Act) conducted or licensed by the tribes.
A class I gaming activity is not subject to this withholding requirement. Class I activities are social games solely for prizes of minimal value or traditional forms of Indian gaming engaged in as part of tribal ceremonies or celebrations.
Class II. Class II includes (a) bingo and similar games, such as pull tabs, punch boards, tip jars, lotto, and instant bingo, and (b) card games that are authorized by the state or that are not explicitly prohibited by the state and played at a location within the state.
Class III. A class III gaming activity is any gaming that is not class I or class II. Class III includes horse racing, dog racing, jai alai, casino gaming, and slot machines.
Example. A tribal member is paid monthly. The monthly payment is $5,000. Using Table 4, Monthly Distribution
Period, figure the withholding as follows:
Subtract $3,383 from the $5,000 payment for a remainder of $1,617. Multiply this amount by 25%, for a total of
$404.25. Add $365.60, for total withholding of $769.85.
Depositing and reporting withholding. Combine the Indian gaming withholding with all other nonpayroll withholding (for example, backup withholding and withholding on gambling winnings). Generally, you must deposit the amounts withheld by EFTPS (see Electronic filing and
payment on page 2) or at an authorized financial institution using Form 8109, Federal Tax Deposit Coupon. See Publication 15 (Circular E), Employer’s Tax Guide, for a detailed discussion of the deposit requirements.
Report Indian gaming withholding on Form 945, Annual
Return of Withheld Federal Income Tax. For more information, see Form 945 and the Instructions for Form 945. Also, report the payments and withholding to tribal members and to the IRS on Form 1099-MISC, Miscellaneous Income
(see the Instructions for Forms 1099-MISC).
To figure the amount of tax to withhold each time you make a payment, use the table on page 58 for the period for
Publication 15-A (January 2007) Page 57

Page 58 of 60 of Publication 15-A 9:17 - 20-DEC-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Tables for All Individuals
(For Payments Made in 2007)
Table 1—WEEKLY DISTRIBUTION PERIOD
If the amount of the payment is:
Not over $168
Over— But not over—
$168
$318
$318
$781
$781
$1,651
$1,651
The amount of income tax to withhold is:
$0
10%
$15.00 plus 15%
$84.45 plus 25%
$301.95 plus 28% of excess over—
$168
$318
$781
$1,651
Table 2—BIWEEKLY DISTRIBUTION PERIOD
If the amount of the payment is:
Not over $337
Over— But not over—
$337
$637
$637
$1,562
$1,562
$3,302
$3,302
The amount of income tax to withhold is:
$0
10%
$30.00 plus 15%
$168.75 plus 25%
$603.75 plus 28% of excess over—
$337
$637
$1,562
$3,302
Table 3—SEMIMONTHLY DISTRIBUTION PERIOD
If the amount of the payment is:
Not over $365
The amount of income tax to withhold is:
$0
Over— But not over—
$365 $690
$690
$1,692
$3,577
$1,692
$3,577
10%
$32.50 plus 15%
$182.80 plus 25%
$654.05 plus 28% of excess over—
$365
$690
$1,692
$3,577
Table 4—MONTHLY DISTRIBUTION PERIOD
If the amount of the payment is:
Not over $729
The amount of income tax to withhold is:
$0
Over— But not over—
$729 $1,379
$1,379
$3,383
$7,154
$3,383
$7,154
10%
$65.00 plus 15%
$365.60 plus 25%
$1,308.35 plus 28% of excess over—
$729
$1,379
$3,383
$7,154
Table 5—QUARTERLY DISTRIBUTION PERIOD
If the amount of the payment is:
Not over $2,188
Over— But not over—
$2,188
$4,138
$4,138
$10,150
$10,150
$21,463
$21,463
The amount of income tax to withhold is:
$0
10%
$195.00 plus 15%
$1,096.80 plus 25%
$3,925.05 plus 28% of excess over—
$2,188
$4,138
$10,150
$21,463
Table 6—SEMIANNUAL DISTRIBUTION PERIOD
If the amount of the payment is:
Not over $4,375
Over— But not over—
$4,375
$8,275
$20,300
$42.925
$8,275
$20,300
$42.925
The amount of income tax to withhold is:
$0
10%
$390.00 plus 15%
$2,193.75 plus 25%
$7,850.00 plus 28% of excess over—
$4,375
$8,275
$20,300
$42,925
Table 7—ANNUAL DISTRIBUTION PERIOD
If the amount of the payment is:
Not over $8,750
Over— But not over—
$8,750 $16,550
$16,550
$40,600
$85,850
$40,600
$85,850
The amount of income tax to withhold is:
$0
10%
$780.00 plus 15%
$4,387.50 plus 25%
$15,700.00 plus 28% of excess over—
$8,750
$16,550
$40,600
$85,850
Table 8—DAILY or MISCELLANEOUS DISTRIBUTION
PERIOD
If the amount of the payment is:
Not over $33.70
The amount of income tax to withhold is:
$0
Over— But not over—
$33.70
$63.70
$63.70
$156.20
$330.20
$156.20
$330.20
10%
$3.00 plus 15%
$16.88 plus 25%
$60.38 plus 28% of excess over—
$33.70
$63.70
$156.20
$330.20
Page 58 Publication 15-A (January 2007)

Page 59 of 60 of Publication 15-A 9:17 - 20-DEC-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
To help us develop a more useful index, please let us know if you have ideas for index entries.
See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.
Agents, reporting . . . . . . . . . . . . . . . . 19
Alternative methods of
withholding . . . . . . . . . . . . . . . . . . . . 22
Annuity payments . . . . . . . . . . . . . . . 21
Awards, employee . . . . . . . . . . . . . . . 10
Industry examples . . . . . . . . . . . . . . . 7 Outplacement services . . . . . . . . . . 11
Statutory . . . . . . . . . . . . . . . . . . . . . . . . . 4
Employees defined . . . . . . . . . . . . . . . 3
Employees misclassification . . . . . 5
Pension payments . . . . . . . . . . . . . . . 21
Excessive termination
payments . . . . . . . . . . . . . . . . . . . . . . 12
Exempt organizations . . . . . . . . . . . . 9
Real estate agents . . . . . . . . . . . . . . . . 5
Back pay . . . . . . . . . . . . . . . . . . . . . . . . . 11
Fellowship payments . . . . . . . . . . . . 11
Religious exemptions . . . . . . . . . . . . 9
Reporting agents . . . . . . . . . . . . . . . . 19
Below-market rate loans . . . . . . . . 12
Common paymaster . . . . . . . . . . . . . 19
Form W-2, electronic filing . . . . . . . 2
Formula tables . . . . . . . . . . . . . . . . . . . 24
Scholarship payments . . . . . . . . . . 11
Sick pay . . . . . . . . . . . . . . . . . . . . . . . . . . 13
Common-law employees . . . . . . . . . 4
Golden parachutes . . . . . . . . . . . . . . 12
SIMPLE retirement plans . . . . . . . . 13
Common-law rules . . . . . . . . . . . . . . . 6
Corporate officers . . . . . . . . . . . . . . . . 4
Deferred compensation plans,
nonqualified . . . . . . . . . . . . . . . . 1, 12
Direct sellers . . . . . . . . . . . . . . . . . . . . . . 5
Director of corporation . . . . . . . . . . . 4
Idle time . . . . . . . . . . . . . . . . . . . . . . . . . . 11
Simplified employee
pension . . . . . . . . . . . . . . . . . . . . . . . . 13
Special rules for paying
taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
Independent contractors . . . . . . . . . 4 Statutory employees . . . . . . . . . . . . . 4
Indian gaming profits . . . . . . . . . . . . 57 Statutory nonemployees . . . . . . . . . 5
Interest-free loans . . . . . . . . . . . . . . . 12 Supplemental unemployment
International social security benefits . . . . . . . . . . . . . . . . . . . . . . . . 11
agreements . . . . . . . . . . . . . . . . . . . . 21
Disregarded entities . . . . . . . . . . . . . 20
Electronic filing . . . . . . . . . . . . . . . . . . . 2
Tax-exempt organizations . . . . . . . . 9
Leased employees . . . . . . . . . . . . . . . . 4 Tax-sheltered annuities . . . . . . . . . 13
Electronic Form W-2 . . . . . . . . . . . . . . 2
Leave sharing plans . . . . . . . . . . . . . 12 Technical service specialists . . . . 5
Employee achievement
awards . . . . . . . . . . . . . . . . . . . . . . . . . 10
Employees:
Common-law rules . . . . . . . . . . . . . . . 6
Loans, interest-free or
below-market rate . . . . . . . . . . . . . 12
Employee or contractor:
Attorney . . . . . . . . . . . . . . . . . . . . . . . . . 8
Automobile industry . . . . . . . . . . . . . . 8 Ministers . . . . . . . . . . . . . . . . . . . . . . . . . . 9
Building industry . . . . . . . . . . . . . . . . . 7
Computer industry . . . . . . . . . . . . . . . 7
Salesperson . . . . . . . . . . . . . . . . . . . . . 8
Taxicab driver . . . . . . . . . . . . . . . . . . . 8
Trucking industry . . . . . . . . . . . . . . . . 7
Misclassification of
employees . . . . . . . . . . . . . . . . . . . . . . 5
Nonprofit organizations . . . . . . . . . . 9
Employee’s taxes paid by
employer . . . . . . . . . . . . . . . . . . . . . . . 20
Nonqualified plans . . . . . . . . . . . 1, 12
Officer of corporation . . . . . . . . . . . . 4
Third-party sick pay . . . . . . . . . . . . . 13
Withholding:
Alternative methods . . . . . . . . . . . . 22
Idle time payments . . . . . . . . . . . . . 11
Indian gaming profits . . . . . . . . . . . 57
Pensions and annuities . . . . . . . . . 21
Sick pay . . . . . . . . . . . . . . . . . . . . . . . . 16
■
Publication 15-A (January 2007) Page 59

Page 60 of 60 of Publication 15-A 9:17 - 20-DEC-2006
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
You can access the IRS website
24 hours a day, 7 days a week, at www.irs.gov
to:
Send your order for tax products to:
National Distribution Center
P.O. Box 8903
Bloomington, IL 61702-8903
You should receive your products within 10 days after we receive your order.
● Access commercial tax preparation and e-file services available free to eligible taxpayers;
● Download forms, instructions, and publications;
● Order IRS products online;
● Research your tax questions online;
●
Search publications online by topic or keyword;
●
Send us comments or request help by email; and
● Sign up to receive local and national tax news by email.
You can order Publication 1796, IRS Tax
Products CD, and obtain:
Order current year forms, instructions, and publications, and prior year forms and instructions by calling
1-800-TAX-FORM (1-800-829-3676).
You should receive your order within
10 days.
You can pick up some of the most requested forms, instructions, and publications at many IRS offices, post offices, and libraries. Some grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of reproducible tax forms available to photocopy or print from a CD-ROM.
● Current-year forms, instructions, and publications.
● Prior-year forms, instructions, and publications.
● Bonus: Historical Tax Products DVD – Ships with the final release.
● Tax Map: an electronic research tool and finding aid.
● Tax law frequently asked questions.
● Tax Topics from the IRS telephone response system.
● Fill-in, print, and save features for most tax forms.
●
Internal Revenue Bulletins.
● Toll-free and email technical support.
The CD is released twice during the year. The first release will ship the beginning of Jaunary and the final release will ship the beginning of March.
Buy the CD from National Technical Information Service at www.irs.gov/cdorders for $35 (no handling fee) or call
1-877-CDFORMS (1-877-233-6767) toll-free to buy the
CD for $35 (plus a $5 handling fee). Price is subject to change.
Page 60 Publication 15-A (January 2007)