Splash House final Project SP1919 Corrections and continuation

Splash Additional Information:Sales Tax rate 6%
In Publication 15 use tables starting on page 17 for monthly payroll
Splash Employees:
Lee Romana, the owner, works in the business thus taxes are taken out like the other employees. He
has yearly income at 72000 thus $6000 a month his status is Married filing Jointly.
Adam Apple (Senior salesman) Married filing Jointly monthly salary of $4000 but in peak sale months
gets additional pay. $1000 in June for total gross wages of $5000
Linda Lemon (bookkeeper retired) Single status, hourly $15 and worked 160 hours in June thus gross
wages of 2400.
Paula Plum (associate salesman) Single status, just started mid-June with monthly pay $3200. Since only
half month this is 1600 in June (must take half the monthly rate for federal income tax)
Student (your Name) taking over for Linda. Single Status and $15 hourly rate. Didn’t work in June
Gross wages for June $15000
July wages will need to be an adjustment since they are not paid out until first week of August.
Lee Romana same monthly pay thus $6000
Adam Apple monthly wage of $4000 plus another 1750 holiday and peak pay total $5,750
Paula Plum monthly wages $3200 plus 1530 holiday and peak pay total of $4730
Student worked a total of 160 hours for the month but because working on 7/4 you get double pay for
that 8-hour day.
Payroll Rates (non-Federal)
SS 6.2%
Medicare 1.45%
State Tax 4.95%
Local Tax 1%
FUTA 6% for 2021 year first $7000
SUTA 6.2%
End of the month adjustments
Month ending payroll and the following must be adjusted.
•
Month ending payroll
•
•
•
•
Supplies – Store supplies adjustment needed for $125 and Office Supplies Adjustment needed
for $150
Inventory count taken for supplies finding the amount still available.
Prepaid Insurance 6/30 paid 1350 for last 6 months of the year.
Prepaid Rent 1/1 of $13200 for the year
Depreciation
Plant equipment purchase 3/01/21 salvage 200, 3 yrs.
Motor vehicle 1/03/21, $2000 salvage 6 yrs.
APPENDIX A: SPLASH HOUSE
EQUIPMENT LEDGER ACCOUNTS
1060 Florida Island Bank
Date
Description
DR
CR
Balance
49,000 DR
1100 Accounts Receivable
Date
Description
DR
CR
Balance
26,463 DR
1500 Merchandise Inventory
Date
Description
DR
CR
Balance
55,033 DR
1520 Store Supplies
Date
Description
DR
CR
Balance
550 DR
1530 Office Supplies
Date
Description
DR
CR
Balance
385 DR
1620 Prepaid Insurance
Date
Description
DR
CR
Balance
1,350 DR
1630 Prepaid Rent
Date
Description
DR
CR
Balance
6,600 DR
1730 Plant & Machinery
Date
Description
DR
CR
Balance
2,000 DR
1740 Plant & Machinery Accum. Dep.
Date
Description
DR
CR
Balance
200 CR
1760 Motor Vehicles
Date
Description
DR
CR
Balance
20,000 DR
1770 Motor Vehicles Accum. Dep.
Date
Description
DR
CR
Balance
1,500 CR
2000 Accounts Payable
Date
Description
DR
CR
Balance
7,926 CR
2001 TIC Bank Loan Payable
Date
Description
DR
CR
Balance
9,500 CR
2170 Salaries Payable
Date
Description
DR
CR
Balance
15,000 CR
2180 Salaries Tax Payable
Date
Description
DR
CR
Balance
1,342.70 CR
2200 Federal Income Tax Payable
Date
Description
DR
CR
Balance
DR
CR
Balance
DR
CR
Balance
DR
CR
Balance
Description
DR
CR
Balance
Description
DR
CR
Balance
2210 Social Security Tax Payable
Date
Description
2220 Medicare Payable
Date
Description
2230 State Tax Payable
Date
Description
2240 City Tax Payable
Date
2250 FUTA
Date
2260 SUTA
Date
Description
DR
CR
Description
DR
CR
Balance
2300 Sales Tax
Date
Balance
5,168.56 CR
3490 L.Romana Capital
Date
Description
DR
CR
Balance
120,743.74 CR
4000 Sales
Date
Description
DR
CR
Balance
Description
DR
CR
Balance
4100 Sales Return
Date
4200 Sales Discounts
Date
Description
DR
CR
Balance
Description
DR
CR
Balance
DR
CR
Balance
5000 COGS
Date
5130 Purchase Discounts
Date
Description
6200 Bank Fees/Interest Expense
Date
Description
DR
CR
Balance
DR
CR
Balance
DR
CR
Balance
DR
CR
Balance
Description
DR
CR
Balance
Description
DR
CR
Balance
6500 Insurance Expense
Date
Description
6700 Office Supplies Expense
Date
Description
6750 Rent Expense
Date
Description
6850 Travel/Meal Expense
Date
6900 Utilities
Date
6920 Plant & Machinery Dep. Expense
Date
Description
DR
CR
Balance
DR
CR
Balance
DR
CR
Balance
6930 Motor Vehicles Dep. Expense
Date
Description
6950 Vehicle Expense
Date
Description
Department of the Treasury
Internal Revenue Service
Publication 15-T
Cat. No. 32112B
Federal
Income Tax
Withholding
Methods
For use in
2021
Contents
Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
1. Percentage Method Tables for Automated
Payroll Systems . . . . . . . . . . . . . . . . . . . . . . . . 5
2. Wage Bracket Method Tables for Manual
Payroll Systems With Forms W-4 From
2020 or Later . . . . . . . . . . . . . . . . . . . . . . . . . . 7
3. Wage Bracket Method Tables for Manual
Payroll Systems With Forms W-4 From
2019 or Earlier . . . . . . . . . . . . . . . . . . . . . . . . 22
4. Percentage Method Tables for Manual
Payroll Systems With Forms W-4 From
2020 or Later . . . . . . . . . . . . . . . . . . . . . . . . . 51
5. Percentage Method Tables for Manual
Payroll Systems With Forms W-4 From
2019 or Earlier . . . . . . . . . . . . . . . . . . . . . . . . 57
6. Alternative Methods for Figuring
Withholding . . . . . . . . . . . . . . . . . . . . . . . . . . 61
7. Tables for Withholding on Distributions of
Indian Gaming Profits to Tribal Members . . . 62
How To Get Tax Help . . . . . . . . . . . . . . . . . . . . . . 64
Future Developments
For the latest information about developments related to
Pub. 15-T, such as legislation enacted after it was
published, go to IRS.gov/Pub15T.
What’s New
Employers may use an optional computational bridge to
treat 2019 or earlier Forms W-4 as if they were 2020 or
later Forms W-4 for purposes of figuring federal income
tax withholding. See How To Treat 2019 and Earlier
Forms W-4 as if They Were 2020 or later Forms W-4,
later, for more information.
Introduction
Get forms and other information faster and easier at:
• IRS.gov (English)
• IRS.gov/Spanish (Español)
• IRS.gov/Chinese (中文)
Dec 08, 2020
• IRS.gov/Korean (한국어)
• IRS.gov/Russian (Pусский)
• IRS.gov/Vietnamese (TiếngViệt)
This publication supplements Pub. 15, Employer’s Tax
Guide, and Pub. 51, Agricultural Employer’s Tax Guide. It
describes how to figure withholding using the Wage
Bracket Method or Percentage Method, describes the alternative methods for figuring withholding, and provides
the Tables for Withholding on Distributions of Indian Gaming Profits to Tribal Members. You may also use the Income Tax Withholding Assistant for Employers at
IRS.gov/ITWA to help you figure federal income tax withholding.
Although this publication may be used in certain situations to figure federal income tax withholding on supplemental wages, the methods of withholding described in
this publication can’t be used if the 37% mandatory flat
rate withholding applies or if the 22% optional flat rate
withholding is used to figure federal income tax withholding. For more information about withholding on supplemental wages, see section 7 of Pub. 15.
Although this publication may be used to figure federal
income tax withholding on periodic payments of pensions
and annuities, the methods of withholding described in
this publication can’t be used to figure withholding on nonperiodic payments or withholding on eligible rollover distributions. For more information about withholding on pensions and annuities, see section 8 of Pub. 15-A,
Employer’s Supplemental Tax Guide.
Comments and suggestions. We welcome your comments about this publication and your suggestions for future editions.
You can send us comments from IRS.gov/
FormComments.
Or you can write to:
Internal Revenue Service
Tax Forms and Publications
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224
Although we can’t respond individually to each comment received, we do appreciate your feedback and will
consider your comments as we revise our tax forms, instructions, and publications. Don’t send tax questions, tax
returns, or payments to the above address.
Getting answers to your tax questions. If you have
a tax question not answered by this publication or the How
To Get Tax Help section at the end of this publication, go
to the IRS Interactive Tax Assistant page at IRS.gov/
Help/ITA where you can find topics using the search feature or by viewing the categories listed.
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Page 2
Form W-4
Beginning with the 2020 Form W-4, employees are no longer able to request adjustments to their withholding using
withholding allowances. Instead, using the new Form W-4,
employees provide employers with amounts to increase
or decrease the amount of taxes withheld and amounts to
increase or decrease the amount of wage income subject
to income tax withholding.
Form W-4 contains 5 steps. Every Form W-4 employers receive from an employee in 2020 or later should
show a completed Step 1 (name, address, social security
number, and filing status) and a dated signature on Step
5. Employees complete Steps 2, 3, and/or 4 only if relevant to their personal situations. Steps 2, 3, and 4 show
adjustments that affect withholding calculations.
For employees who don’t complete any steps other
than Step 1 and Step 5, employers withhold the amount
based on the filing status, wage amounts, and payroll period. But see Exemption from withholding, later.
For employees completing one or more of Steps 2, 3,
and/or 4 on Form W-4, adjustments are as follows.
Step 2. If the employee checks the box in Step 2, the
employer figures withholding from the “Form W-4, Step 2,
Checkbox” column in the Percentage Method or Wage
Bracket Method tables. This results in higher withholding
for the employee. If the employee chooses one of the
other two alternatives from this step, the higher withholding is included with any other additional tax amounts per
pay period in Step 4(c).
Step 3. Employers use the amount on this line as an annual reduction in the amount of withholding. Employers
should use the amount that the employee entered as the
total in Step 3 of Form W-4 even if it is not equal to the
sum of any amounts entered on the left in Step 3 because
the total may take into account other tax credits. If the
Step 3 total is blank, but there are amounts entered on
one or two of the left lines in Step 3, the employer may ask
the employee if leaving the line blank was intentional.
Steps 4(a) and 4(b). Employers increase the annual
amount of wages subject to income tax withholding by the
annual amount shown on Step 4(a) and reduce the annual amount of wages subject to income tax withholding
by the annual amount shown on Step 4(b).
Step 4(c). Employers will increase withholding by the
per pay period tax amount on Step 4(c).
New employee fails to furnish Form W-4. A new employee who fails to furnish a Form W-4 will be treated as if
they had checked the box for Single or Married filing separately in Step 1(c) and made no entries in Step 2, Step 3,
or Step 4 of Form W-4. However, an employee who was
paid wages before 2020 and who failed to furnish a Form
W-4 should continue to be treated as single and claiming
zero allowances on a 2019 or earlier Form W-4.
Publication 15-T (2021)
Exemption from withholding. Employees who write
“Exempt” on Form W-4 in the space below Step 4(c) shall
have no federal income tax withheld from their paychecks
except in the case of certain supplemental wages. Generally, an employee may claim exemption from federal income tax withholding because he or she had no federal
income tax liability last year and expects none this year.
See the Form W-4 instructions for more information.
Electronic system to receive Form W-4. If you maintain an electronic Form W-4 system, you should provide a
field for employees who are eligible and want to claim an
exemption from withholding to certify that they are exempt
instead of writing “Exempt” below Step 4(c). You should
also include the two conditions that taxpayers are certifying that they meet: “you had no federal income tax liability
in 2020 and you expect to have no federal income tax liability in 2021.” Additionally, you must continue to provide a
field for nonresident aliens to enter nonresident alien status. See Pub. 15-A, for more information on electronic
system requirements.
How To Treat 2019 and Earlier
Forms W-4 as if They Were
2020 or later Forms W-4
Employers may use an optional computational bridge to
treat 2019 or earlier Forms W-4 as if they were 2020 or
later Forms W-4 for purposes of figuring federal income
tax withholding. This computational bridge allows you to
use computational procedures and data fields for a 2020
and later Form W-4 to arrive at the equivalent withholding
for an employee that would have applied using the computational procedures and data fields on a 2019 or earlier
Form W-4. You must make up to four adjustments to use
this computational bridge.
1. Select the filing status in step 1(c) of a 2020 or later
Form W-4 that most accurately reflects the employee’s marital status on line 3 of a 2019 or earlier Form
W-4. Treat the employee as “Single or Married filing
separately” on a 2020 or later Form W-4 if the employee selected either “Single” or “Married, but withhold at higher single rate” as their marital status on
their 2019 or earlier Form W-4. Treat the employee as
“Married filing jointly” on a 2020 or later Form W-4 if
the employee selected “Married” as their marital status on their 2019 or earlier Form W-4. You can’t convert an employee to a filing status of “head of household” using this computational bridge.
2. Enter an amount in step 4(a) on a 2020 or later Form
W-4 based on the filing status that you determined in
(1) above when you converted the employee’s marital
status on a 2019 or earlier Form W-4. Enter $8,600 if
the employee’s filing status is “Single or Married filing
separately” or $12,900 if the employee’s filing status
is “Married filing jointly.”
Publication 15-T (2021)
3. Multiply the number of allowances claimed on line 5 of
an employee’s 2019 or earlier Form W-4 by $4,300
and enter the result in step 4(b) on a 2020 or later
Form W-4.
4. Enter the additional amount of withholding requested
by the employee on line 6 of their 2019 or earlier Form
W-4 in step 4(c) of a 2020 or later Form W-4.
This computational bridge applies only for Forms
W-4 that were in effect on or before December
CAUTION 31, 2019, and that continue in effect because an
employee didn’t submit a 2020 or later Form W-4. If an
employee is either required, or chooses, to submit a new
Form W-4, it doesn’t change the requirement that the employee must use the current year’s revision of Form W-4.
Upon putting in effect a new Form W-4 from an employee,
you must stop using this computational bridge for the applicable year of the new Form W-4. An employer using the
computational bridge for a Form W-4 furnished by an employee must retain the Form W-4 for its records.
!
Lock-in letters. The IRS may have notified you in writing
that the employee must use a specific marital status and is
limited to a specific number of allowances in a letter (commonly referred to as a “lock-in letter”) applicable before
2020. For more information about lock-in letters, see section 9 of Pub. 15. For lock-in letters based on 2019 or earlier Forms W-4, you may use this optional computational
bridge to comply with the requirement to withhold based
on the maximum withholding allowances and filing status
permitted in the lock-in letter.
Nonresident alien employees. You may use this computational bridge to convert a nonresident alien employee’s 2019 or earlier Form W-4 to a 2020 or later Form
W-4. However, for the second adjustment of the computational bridge, always enter $4,300 in step 4(a) on a 2020
or later Form W-4. If you convert a nonresident alien employee’s 2019 or earlier Form W-4 to a 2020 or later Form
W-4, be sure to use Table 2 when adding an amount to
their wages for figuring federal income tax withholding.
See Withholding Adjustment for Nonresident Alien Employees, later, for more information.
For more information, see Treasury Decision 9924,
2020-44 I.R.B. 943, available at IRS.gov/irb/
2020-44_IRB#TD-9924.
Withholding Adjustment for
Nonresident Alien Employees
You should instruct nonresident aliens to see No-
TIP tice 1392, Supplemental Form W-4 Instructions
W-4.
for Nonresident Aliens, before completing Form
Apply the procedure discussed next to figure the
amount of federal income tax to withhold from the wages
Page 3
of nonresident alien employees performing services within
the United States.
This procedure only applies to nonresident alien employees who have wages subject to income tax withholding.
Nonresident alien students from India and business apprentices from India aren’t subject to this
CAUTION procedure.
!
Instructions. To figure how much federal income tax to
withhold from the wages paid to a nonresident alien employee performing services in the United States, use the
following steps.
Step 1. Determine if the nonresident alien employee has
submitted a Form W-4 for 2020 or later or an earlier Form
W-4. Then add to the wages paid to the nonresident alien
employee for the payroll period the amount for the applicable type of Form W-4 and payroll period.
If the nonresident alien employee was first paid wages
before 2020 and has not submitted a Form W-4 for 2020
or later, add the amount shown in Table 1 to their wages
for calculating federal income tax withholding.
Table 1
Payroll Period
Weekly . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Biweekly . . . . . . . . . . . . . . . . . . . . . . . . . . .
Semimonthly . . . . . . . . . . . . . . . . . . . . . . . .
Monthly . . . . . . . . . . . . . . . . . . . . . . . . . . .
Quarterly . . . . . . . . . . . . . . . . . . . . . . . . . .
Semiannually . . . . . . . . . . . . . . . . . . . . . . . .
Annually . . . . . . . . . . . . . . . . . . . . . . . . . . .
Daily or Miscellaneous (each day of the payroll
period) . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Add Additional
$158.70
317.30
343.80
687.50
2,062.50
4,125.00
8,250.00
31.70
If the nonresident alien employee has submitted a
Form W-4 for 2020 or later or was first paid wages in
2020 or later, add the amount shown in Table 2 to their
wages for calculating federal income tax withholding.
Table 2
Payroll Period
Weekly . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Biweekly . . . . . . . . . . . . . . . . . . . . . . . . . . .
Semimonthly . . . . . . . . . . . . . . . . . . . . . . . .
Monthly . . . . . . . . . . . . . . . . . . . . . . . . . . .
Quarterly . . . . . . . . . . . . . . . . . . . . . . . . . .
Semiannually . . . . . . . . . . . . . . . . . . . . . . . .
Annually . . . . . . . . . . . . . . . . . . . . . . . . . . .
Daily or Miscellaneous (each day of the payroll
period) . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Example. An employer pays wages of $300 for a
weekly payroll period to a married nonresident alien employee. The nonresident alien has a properly completed
2019 Form W-4 on file with the employer that shows marital status as “single” with one withholding allowance and
indicated status as a nonresident alien on Form W-4,
line 6 (see Nonresident alien employee’s Form W-4 in
section 9 of Pub. 15 for details on how a 2021 Form W-4
must be completed). The employer determines the wages
to be used in the withholding tables by adding to the $300
amount of wages paid the amount of $158.70 from Table 1 under Step 1 ($458.70 total). The employer has a
manual payroll system and prefers to use the Wage
Bracket Method tables to figure withholding. The employer will use Worksheet 3 and the withholding tables in
section 3 to determine the income tax withholding for the
nonresident alien employee. In this example, the employer would withhold $32 in federal income tax from the
weekly wages of the nonresident alien employee.
The $158.70 added to wages for calculating income tax
withholding isn’t reported on Form W-2 and doesn’t increase the income tax liability of the employee. Also, the
$158.70 added to wages doesn’t affect the social security
tax or Medicare tax liability of the employer or the employee, or the FUTA tax liability of the employer.
Supplemental wage payment. This procedure for determining the amount of federal income tax withholding for
nonresident alien employees doesn’t apply to a supplemental wage payment (see section 7 in Pub. 15) if the
37% mandatory flat rate withholding applies or if the 22%
optional flat rate withholding is being used to figure income tax withholding on the supplemental wage payment.
Add Additional
$241.30
482.70
522.90
1,045.80
3,137.50
6,275.00
12,550.00
48.30
Step 2. Enter the amount figured in Step 1 above as the
total taxable wages on line 1a of the withholding worksheet that you use to figure federal income tax withholding.
Page 4
The amounts from Tables 1 and 2 are added to wages
solely for calculating income tax withholding on the wages
of the nonresident alien employee. The amounts from the
tables shouldn’t be included in any box on the employee’s
Form W-2 and don’t increase the income tax liability of the
employee. Also, the amounts from the tables don’t increase the social security tax or Medicare tax liability of
the employer or the employee, or the FUTA tax liability of
the employer.
Rounding
To figure the income tax to withhold, you may reduce the
last digit of the wages to zero, or figure the wages to the
nearest dollar. You may also round the tax for the pay period 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 dropping amounts under 50 cents and increasing amounts from 50 to 99 cents
to the next dollar. For example, $2.30 becomes $2 and
$2.50 becomes $3.
Publication 15-T (2021)
to figure federal income tax withholding. This method
works for Forms W-4 for all prior, current, and future
years. This method also works for any amount of wages. If
the Form W-4 is from 2019 or earlier, this method works
for any number of withholding allowances claimed.
1. Percentage Method Tables
for Automated Payroll Systems
If you have an automated payroll system, use the worksheet below and the Percentage Method tables that follow
Worksheet 1. Employer’s Withholding Worksheet for
Percentage Method Tables for Automated Payroll Systems
Table 3 Semiannually
2
Step 1.
Keep for Your Records
Quarterly
Monthly
Semimonthly
Biweekly
Weekly
Daily
4
12
24
26
52
260
Adjust the empolyee’s payment amount
1a Enter the employee’s total taxable wages this payroll period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1a
1b Enter the number of pay periods you have per year (see Table 3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b
1c Multiply the amount on line 1a by the number on line 1b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1c
If the employee HAS submitted a Form W-4 for 2020 or later, figure the Adjusted Annual Wage Amount as follows:
1d Enter the amount from Step 4(a) of the employee’s Form W-4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1e Add lines 1c and 1d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1f Enter the amount from Step 4(b) of the employee’s Form W-4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1g If the box in Step 2 of Form W-4 is checked, enter -0-. If the box is not checked, enter $12,900 if the
taxpayer is married filing jointly or $8,600 otherwise . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1h Add lines 1f and 1g . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1i Subtract line 1h from line 1e. If zero or less, enter -0-. This is the Adjusted Annual
Wage Amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
$
$
1d
1e
1f
$
$
$
1g
1h
$
$
1i
$
If the employee HAS NOT submitted a Form W-4 for 2020 or later, figure the Adjusted Annual Wage Amount as follows:
1j Enter the number of allowances claimed on the employee’s most recent Form W-4 . . . . . . . . . . . . . . . 1j
1k Multiply line 1j by $4,300 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1k $
1l Subtract line 1k from line 1c. If zero or less, enter -0-. This is the Adjusted Annual
Wage Amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1l $
Step 2.
Figure the Tentative Withholding Amount
based on the employee’s Adjusted Annual Wage Amount; filing status (Step 1(c) of the 2020 or later Form W-4) or marital status
(line 3 of Form W-4 from 2019 or earlier); and whether the box in Step 2 of 2020 or later Form W-4 is checked.
Note. Don’t use the Head of Household table if the Form W-4 is from 2019 or earlier.
2a Enter the employee’s Adjusted Annual Wage Amount from line 1i or 1l above . . . . . . . . . . . . . . . . .
2b Find the row in the appropriate Annual Percentage Method table in which the amount on line 2a is at
least the amount in column A but less than the amount in column B, then enter here the amount from
column A of that row . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2c Enter the amount from column C of that row . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2d Enter the percentage from column D of that row . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2e Subtract line 2b from line 2a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2f Multiply the amount on line 2e by the percentage on line 2d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2g Add lines 2c and 2f . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2h Divide the amount on line 2g by the number of pay periods on line 1b. This is the Tentative
Withholding Amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Step 3.
Step 4.
2a
$
2b
2c
2d
2e
2f
2g
$
$
2h
$
Account for tax credits
3a If the employee’s Form W-4 is from 2020 or later, enter the amount from Step 3 of that form; otherwise
enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3a
3b Divide the amount on line 3a by the number of pay periods on line 1b . . . . . . . . . . . . . . . . . . . . . . . . . 3b
3c Subtract line 3b from line 2h. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3c
$
$
$
Figure the final amount to withhold
4a Enter the additional amount to withhold from the employee’s Form W-4 (Step 4(c) of the 2020 or later
form or line 6 on earlier forms) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4a
4b Add lines 3c and 4a. This is the amount to withhold from the employee’s wages this
pay period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4b
Publication 15-T (2021)
$
$
$
%
$
$
Page 5
2021 Percentage Method Tables for Automated Payroll Systems
STANDARD Withholding Rate Schedules
(Use these if the Form W-4 is from 2019 or earlier, or if the Form W-4 is
from 2020 or later and the box in Step 2 of Form W-4 is NOT checked)
If the Adjusted Annual
Wage Amount (line 2a)
is:
At least—
But less
than—
The
tentative
amount to
withhold is:
A
B
C
Form W-4, Step 2, Checkbox, Withholding Rate Schedules
(Use these if the Form W-4 is from 2020 or later and the box in Step 2 of
Form W-4 IS checked)
If the Adjusted Annual
of the
Wage Amount (line 2a)
amount that
is:
the Adjusted
But less
Plus this
Annual Wage
At least—
than—
percentage— exceeds—
D
E
A
Married Filing Jointly
$0
$12,200
$32,100
$93,250
$184,950
$342,050
$431,050
$640,500
$12,200
$32,100
$93,250
$184,950
$342,050
$431,050
$640,500
$0.00
$0.00
$1,990.00
$9,328.00
$29,502.00
$67,206.00
$95,686.00
$168,993.50
$3,950
$13,900
$44,475
$90,325
$168,875
$213,375
$527,550
$0
$10,200
$24,400
$64,400
$96,550
$175,100
$219,600
$533,800
$10,200
$24,400
$64,400
$96,550
$175,100
$219,600
$533,800
$0.00
$0.00
$995.00
$4,664.00
$14,751.00
$33,603.00
$47,843.00
$157,804.25
0%
10%
12%
22%
24%
32%
35%
37%
Page 6
C
$0
$12,200
$32,100
$93,250
$184,950
$342,050
$431,050
$640,500
$0
$12,550
$22,500
$53,075
$98,925
$177,475
$221,975
$326,700
0%
10%
12%
22%
24%
32%
35%
37%
$0
$3,950
$13,900
$44,475
$90,325
$168,875
$213,375
$527,550
$0
$6,275
$11,250
$26,538
$49,463
$88,738
$110,988
$268,075
D
E
$12,550
$22,500
$53,075
$98,925
$177,475
$221,975
$326,700
$6,275
$11,250
$26,538
$49,463
$88,738
$110,988
$268,075
0%
10%
12%
22%
24%
32%
35%
37%
$0
$10,200
$24,400
$64,400
$96,550
$175,100
$219,600
$533,800
$0
$9,400
$16,500
$36,500
$52,575
$91,850
$114,100
$271,200
$9,400
$16,500
$36,500
$52,575
$91,850
$114,100
$271,200
$0.00
$0.00
$995.00
$4,664.00
$14,751.00
$33,603.00
$47,843.00
$84,496.75
0%
10%
12%
22%
24%
32%
35%
37%
$0
$12,550
$22,500
$53,075
$98,925
$177,475
$221,975
$326,700
Single or Married Filing Separately
Head of Household
$0.00
$0.00
$1,420.00
$6,220.00
$13,293.00
$32,145.00
$46,385.00
$156,355.00
B
Married Filing Jointly
Single or Married Filing Separately
$0
$3,950
$13,900
$44,475
$90,325
$168,875
$213,375
$527,550
of the
amount that
the Adjusted
Plus this
Annual Wage
percentage— exceeds—
The
tentative
amount to
withhold is:
$0.00
$0.00
$497.50
$2,332.00
$7,375.50
$16,801.50
$23,921.50
$78,902.13
0%
10%
12%
22%
24%
32%
35%
37%
$0
$6,275
$11,250
$26,538
$49,463
$88,738
$110,988
$268,075
0%
10%
12%
22%
24%
32%
35%
37%
$0
$9,400
$16,500
$36,500
$52,575
$91,850
$114,100
$271,200
Head of Household
$0.00
$0.00
$710.00
$3,110.00
$6,646.50
$16,072.50
$23,192.50
$78,177.50
Publication 15-T (2021)
2. Wage Bracket Method
Tables for Manual Payroll
Systems With Forms W-4 From
2020 or Later
If you compute payroll manually, your employee has submitted a Form W-4 for 2020 or later, and you prefer to use
the Wage Bracket method, use the worksheet below and
the Wage Bracket Method tables that follow to figure federal income tax withholding.
The Wage Bracket Method tables cover only up to approximately $100,000 in annual wages. If you can’t use
the Wage Bracket Method tables because taxable wages
exceed the amount from the last bracket of the table
(based on filing status and pay period), use the Percentage Method tables in section 4.
Worksheet 2. Employer’s Withholding Worksheet for Wage
Bracket Method Tables for Manual Payroll Systems With
Forms W-4 From 2020 or Later
Table 4
Step 1.
Step 2.
Step 3.
Step 4.
Keep for Your Records
Monthly
Semimonthly
Biweekly
Weekly
Daily
12
24
26
52
260
Adjust the employee’s wage amount
1a Enter the employee’s total taxable wages this payroll period
……………………….
1a
1b
Enter the number of pay periods you have per year (see Table 4) . . . . . . . . . . . . . . . . . . . . . . . . .
1b
1c
Enter the amount from Step 4(a) of the employee’s Form W-4 . . . . . . . . . . . . . . . . . . . . . . . . . . .
1c
$
1d
Divide the amount on line 1c by the number of pay periods on line 1b . . . . . . . . . . . . . . . . . . . . . .
1d
$
1e
Add lines 1a and 1d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1e
$
1f
Enter the amount from Step 4(b) of the employee’s Form W-4 . . . . . . . . . . . . . . . . . . . . . . . . . . .
1f
$
1g
Divide the amount on line 1f by the number of pay periods on line 1b . . . . . . . . . . . . . . . . . . . . . .
1g
$
1h
Subtract line 1g from line 1e. If zero or less, enter -0-. This is the Adjusted Wage Amount . . . . . .
1h
$
Figure the Tentative Withholding Amount
2a Use the amount on line 1h to look up the tentative amount to withhold in the appropriate Wage
Bracket Table in this section for your pay frequency, given the employee’s filing status and whether
the employee has checked the box in Step 2 of Form W-4. This is the Tentative
Withholding Amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2a
$
Account for tax credits
3a Enter the amount from Step 3 of the employee’s Form W-4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3a
$
3b
Divide the amount on line 3a by the number of pay periods on line 1b . . . . . . . . . . . . . . . . . . . . . .
3b
$
3c
Subtract line 3b from line 2a. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3c
$
Figure the final amount to withhold
4a Enter the additional amount to withhold from Step 4(c) of the employee’s Form W-4 . . . . . . . . . . .
4a
$
4b
$
4b
Add lines 3c and 4a. This is the amount to withhold from the employee’s wages this
pay period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Publication 15-T (2021)
$
Page 7
2021 Wage Bracket Method Tables for Manual Payroll Systems with Forms W-4 From 2020 or Later
WEEKLY Payroll Period
If the Adjusted Wage
Amount (line 1h) is
At least
$0
$125
$135
$145
$155
But less
than
$125
$135
$145
$155
$165
$165
$175
$185
$195
$205
Page 8
Married Filing Jointly
Head of Household
Form W-4, Step 2,
Checkbox
withholding
Standard
withholding
Single or Married Filing Separately
Form W-4, Step 2,
Checkbox
withholding
Standard
withholding
The Tentative Withholding Amount is:
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$175
$185
$195
$205
$215
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$215
$225
$235
$245
$255
$225
$235
$245
$255
$265
$0
$0
$0
$0
$0
$0
$0
$0
$1
$2
$265
$275
$285
$295
$305
$275
$285
$295
$305
$315
$0
$0
$0
$0
$0
$315
$325
$335
$345
$355
$325
$335
$345
$355
$365
$365
$375
$385
$395
$405
Form W-4, Step 2,
Checkbox
withholding
Standard
withholding
$0
$0
$0
$0
$0
$0
$1
$2
$3
$4
$0
$0
$1
$2
$3
$0
$0
$0
$0
$0
$5
$6
$7
$8
$9
$0
$0
$0
$0
$0
$4
$5
$6
$7
$8
$0
$0
$0
$1
$2
$10
$11
$12
$14
$15
$3
$4
$5
$6
$7
$0
$0
$0
$0
$0
$9
$10
$11
$12
$13
$3
$4
$5
$6
$7
$16
$17
$18
$20
$21
$0
$0
$0
$0
$0
$8
$9
$10
$11
$12
$0
$0
$0
$0
$0
$14
$15
$16
$18
$19
$8
$9
$10
$11
$12
$22
$23
$24
$26
$27
$375
$385
$395
$405
$415
$0
$0
$0
$0
$0
$13
$14
$15
$16
$17
$1
$2
$3
$4
$5
$20
$21
$22
$24
$25
$13
$14
$15
$16
$17
$28
$29
$30
$32
$33
$415
$425
$435
$445
$455
$425
$435
$445
$455
$465
$0
$0
$0
$0
$0
$18
$19
$20
$21
$22
$6
$7
$8
$9
$10
$26
$27
$28
$30
$31
$18
$19
$20
$21
$22
$34
$35
$36
$38
$39
$465
$475
$485
$495
$505
$475
$485
$495
$505
$515
$0
$0
$1
$2
$3
$24
$25
$26
$27
$28
$11
$12
$13
$14
$15
$32
$33
$34
$36
$37
$24
$25
$26
$27
$28
$40
$41
$42
$44
$45
$515
$525
$535
$545
$555
$525
$535
$545
$555
$565
$4
$5
$6
$7
$8
$30
$31
$32
$33
$34
$16
$17
$18
$19
$20
$38
$39
$40
$42
$43
$30
$31
$32
$33
$34
$47
$49
$51
$54
$56
$565
$575
$585
$595
$605
$575
$585
$595
$605
$615
$9
$10
$11
$12
$13
$36
$37
$38
$39
$40
$21
$22
$23
$24
$25
$44
$45
$46
$48
$49
$36
$37
$38
$39
$40
$58
$60
$62
$65
$67
$615
$625
$635
$645
$655
$625
$635
$645
$655
$665
$14
$15
$16
$17
$18
$42
$43
$44
$45
$46
$26
$27
$28
$29
$30
$50
$51
$52
$54
$55
$42
$43
$44
$45
$46
$69
$71
$73
$76
$78
$665
$675
$685
$695
$705
$675
$685
$695
$705
$715
$19
$20
$21
$22
$23
$48
$49
$50
$51
$52
$32
$33
$34
$35
$36
$56
$57
$58
$60
$62
$48
$49
$50
$51
$52
$80
$82
$84
$87
$89
$715
$725
$735
$745
$755
$725
$735
$745
$755
$765
$24
$25
$26
$27
$28
$54
$55
$56
$57
$58
$38
$39
$40
$41
$42
$64
$66
$68
$70
$73
$54
$55
$56
$57
$58
$91
$93
$95
$98
$100
Publication 15-T (2021)
2021 Wage Bracket Method Tables for Manual Payroll Systems with Forms W-4 From 2020 or Later
WEEKLY Payroll Period
If the Adjusted Wage
Amount (line 1h) is
Married Filing Jointly
Standard
withholding
Head of Household
Form W-4, Step 2,
Checkbox
withholding
Standard
withholding
Single or Married Filing Separately
Form W-4, Step 2,
Checkbox
withholding
Standard
withholding
Form W-4, Step 2,
Checkbox
withholding
At least
But less
than
$765
$775
$785
$795
$805
$775
$785
$795
$805
$815
$29
$30
$31
$32
$33
$60
$61
$62
$63
$64
$44
$45
$46
$47
$48
$75
$77
$79
$81
$84
$60
$61
$62
$63
$64
$102
$104
$106
$109
$111
$815
$825
$835
$845
$855
$825
$835
$845
$855
$865
$34
$35
$36
$37
$38
$66
$67
$68
$69
$70
$50
$51
$52
$53
$54
$86
$88
$90
$92
$95
$66
$67
$68
$69
$70
$113
$115
$117
$120
$122
$865
$875
$885
$895
$905
$875
$885
$895
$905
$915
$39
$40
$41
$42
$44
$72
$73
$74
$75
$76
$56
$57
$58
$59
$60
$97
$99
$101
$103
$106
$72
$73
$74
$75
$76
$124
$126
$128
$131
$133
$915
$925
$935
$945
$955
$925
$935
$945
$955
$965
$45
$46
$47
$48
$50
$78
$79
$80
$81
$82
$62
$63
$64
$65
$66
$108
$110
$112
$114
$117
$78
$79
$80
$81
$82
$135
$137
$139
$142
$144
$965
$975
$985
$995
$1,005
$975
$985
$995
$1,005
$1,015
$51
$52
$53
$54
$56
$84
$85
$86
$87
$88
$68
$69
$70
$71
$72
$119
$121
$123
$125
$128
$84
$85
$86
$87
$88
$146
$149
$151
$154
$156
$1,015
$1,025
$1,035
$1,045
$1,055
$1,025
$1,035
$1,045
$1,055
$1,065
$57
$58
$59
$60
$62
$90
$92
$94
$96
$98
$74
$75
$76
$77
$78
$130
$132
$135
$137
$140
$90
$92
$94
$96
$98
$158
$161
$163
$166
$168
$1,065
$1,075
$1,085
$1,095
$1,105
$1,075
$1,085
$1,095
$1,105
$1,115
$63
$64
$65
$66
$68
$101
$103
$105
$107
$109
$80
$81
$82
$83
$84
$142
$144
$147
$149
$152
$101
$103
$105
$107
$109
$170
$173
$175
$178
$180
$1,115
$1,125
$1,135
$1,145
$1,155
$1,125
$1,135
$1,145
$1,155
$1,165
$69
$70
$71
$72
$74
$112
$114
$116
$118
$120
$86
$87
$88
$89
$90
$154
$156
$159
$161
$164
$112
$114
$116
$118
$120
$182
$185
$187
$190
$192
$1,165
$1,175
$1,185
$1,195
$1,205
$1,175
$1,185
$1,195
$1,205
$1,215
$75
$76
$77
$78
$80
$123
$125
$127
$129
$131
$92
$93
$94
$95
$96
$166
$168
$171
$173
$176
$123
$125
$127
$129
$131
$194
$197
$199
$202
$204
$1,215
$1,225
$1,235
$1,245
$1,255
$1,225
$1,235
$1,245
$1,255
$1,265
$81
$82
$83
$84
$86
$134
$136
$138
$140
$142
$98
$99
$100
$101
$102
$178
$180
$183
$185
$188
$134
$136
$138
$140
$142
$206
$209
$211
$214
$216
$1,265
$1,275
$1,285
$1,295
$1,305
$1,275
$1,285
$1,295
$1,305
$1,315
$87
$88
$89
$90
$92
$145
$147
$149
$151
$153
$104
$105
$106
$107
$108
$190
$192
$195
$197
$200
$145
$147
$149
$151
$153
$218
$221
$223
$226
$228
$1,315
$1,325
$1,335
$1,345
$1,355
$1,325
$1,335
$1,345
$1,355
$1,365
$93
$94
$95
$96
$98
$156
$158
$160
$162
$164
$110
$111
$112
$113
$114
$202
$204
$207
$209
$212
$156
$158
$160
$162
$164
$230
$233
$235
$238
$240
$1,365
$1,375
$1,385
$1,395
$1,405
$1,375
$1,385
$1,395
$1,405
$1,415
$99
$100
$101
$102
$104
$167
$169
$171
$173
$175
$116
$117
$118
$119
$121
$214
$216
$219
$221
$224
$167
$169
$171
$173
$175
$242
$245
$247
$250
$252
Publication 15-T (2021)
The Tentative Withholding Amount is:
Page 9
2021 Wage Bracket Method Tables for Manual Payroll Systems with Forms W-4 From 2020 or Later
WEEKLY Payroll Period
If the Adjusted Wage
Amount (line 1h) is
Married Filing Jointly
Standard
withholding
Head of Household
Form W-4, Step 2,
Checkbox
withholding
Standard
withholding
Single or Married Filing Separately
Form W-4, Step 2,
Checkbox
withholding
Standard
withholding
Form W-4, Step 2,
Checkbox
withholding
At least
But less
than
$1,415
$1,425
$1,435
$1,445
$1,455
$1,425
$1,435
$1,445
$1,455
$1,465
$105
$106
$107
$108
$110
$178
$180
$182
$184
$186
$123
$125
$128
$130
$132
$226
$228
$231
$233
$236
$178
$180
$182
$184
$186
$254
$257
$259
$262
$264
$1,465
$1,475
$1,485
$1,495
$1,505
$1,475
$1,485
$1,495
$1,505
$1,515
$111
$112
$113
$114
$116
$189
$191
$193
$195
$197
$134
$136
$139
$141
$143
$238
$240
$243
$245
$248
$189
$191
$193
$195
$197
$266
$269
$271
$274
$276
$1,515
$1,525
$1,535
$1,545
$1,555
$1,525
$1,535
$1,545
$1,555
$1,565
$117
$118
$119
$120
$122
$200
$202
$204
$206
$208
$145
$147
$150
$152
$154
$250
$252
$255
$257
$260
$200
$202
$204
$206
$208
$278
$281
$283
$286
$288
$1,565
$1,575
$1,585
$1,595
$1,605
$1,575
$1,585
$1,595
$1,605
$1,615
$123
$124
$125
$126
$128
$211
$213
$215
$217
$219
$156
$158
$161
$163
$165
$262
$264
$267
$269
$272
$211
$213
$215
$217
$219
$290
$293
$295
$298
$300
$1,615
$1,625
$1,635
$1,645
$1,655
$1,625
$1,635
$1,645
$1,655
$1,665
$129
$130
$131
$132
$134
$222
$224
$226
$228
$230
$167
$169
$172
$174
$176
$274
$276
$279
$281
$284
$222
$224
$226
$228
$230
$302
$305
$307
$310
$312
$1,665
$1,675
$1,685
$1,695
$1,705
$1,675
$1,685
$1,695
$1,705
$1,715
$135
$136
$137
$138
$140
$233
$235
$237
$239
$241
$178
$180
$183
$185
$187
$286
$288
$291
$293
$296
$233
$235
$237
$239
$241
$314
$317
$319
$322
$324
$1,715
$1,725
$1,735
$1,745
$1,755
$1,725
$1,735
$1,745
$1,755
$1,765
$141
$142
$143
$144
$146
$244
$246
$248
$250
$252
$189
$191
$194
$196
$198
$298
$300
$303
$305
$308
$244
$246
$248
$250
$252
$327
$331
$334
$337
$340
$1,765
$1,775
$1,785
$1,795
$1,805
$1,775
$1,785
$1,795
$1,805
$1,815
$147
$148
$149
$150
$152
$255
$257
$259
$261
$263
$200
$202
$205
$207
$209
$310
$313
$317
$320
$323
$255
$257
$259
$261
$263
$343
$347
$350
$353
$356
$1,815
$1,825
$1,835
$1,845
$1,855
$1,825
$1,835
$1,845
$1,855
$1,865
$153
$154
$155
$156
$158
$266
$268
$270
$272
$274
$211
$213
$216
$218
$220
$326
$329
$333
$336
$339
$266
$268
$270
$272
$274
$359
$363
$366
$369
$372
$1,865
$1,875
$1,885
$1,895
$1,905
$1,875
$1,885
$1,895
$1,905
$1,915
$159
$160
$161
$162
$164
$277
$279
$281
$283
$285
$222
$224
$227
$229
$231
$342
$345
$349
$352
$355
$277
$279
$281
$283
$285
$375
$379
$382
$385
$388
$1,915
$1,925
$165
$288
$233
$358
$288
$391
Page 10
The Tentative Withholding Amount is:
Publication 15-T (2021)
2021 Wage Bracket Method Tables for Manual Payroll Systems with Forms W-4 From 2020 or Later
BIWEEKLY Payroll Period
If the Adjusted Wage
Amount (line 1h) is
At least
$0
$245
$255
$265
$275
But less
than
$245
$255
$265
$275
$285
$285
$295
$305
$315
$325
Married Filing Jointly
Head of Household
Form W-4, Step 2,
Checkbox
withholding
Standard
withholding
Single or Married Filing Separately
Form W-4, Step 2,
Checkbox
withholding
Standard
withholding
The Tentative Withholding Amount is:
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$295
$305
$315
$325
$335
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$335
$345
$355
$365
$375
$345
$355
$365
$375
$385
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$385
$395
$405
$415
$425
$395
$405
$415
$425
$435
$0
$0
$0
$0
$0
$435
$450
$465
$480
$495
$450
$465
$480
$495
$510
$510
$525
$540
$555
$570
Form W-4, Step 2,
Checkbox
withholding
Standard
withholding
$0
$0
$0
$0
$0
$0
$1
$2
$3
$4
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$5
$6
$7
$8
$9
$0
$0
$0
$0
$0
$0
$0
$0
$1
$2
$0
$0
$0
$0
$0
$10
$11
$12
$13
$14
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$3
$4
$5
$6
$7
$0
$0
$0
$0
$0
$15
$16
$17
$18
$19
$0
$0
$0
$0
$0
$0
$0
$0
$0
$2
$0
$0
$0
$0
$0
$8
$10
$11
$13
$14
$0
$0
$0
$0
$2
$20
$22
$24
$26
$28
$525
$540
$555
$570
$585
$0
$0
$0
$0
$0
$3
$5
$6
$8
$9
$0
$0
$0
$0
$0
$16
$17
$19
$20
$22
$3
$5
$6
$8
$9
$29
$31
$33
$35
$37
$585
$600
$615
$630
$645
$600
$615
$630
$645
$660
$0
$0
$0
$0
$0
$11
$12
$14
$15
$17
$0
$0
$0
$0
$0
$23
$25
$26
$28
$29
$11
$12
$14
$15
$17
$38
$40
$42
$44
$46
$660
$675
$690
$705
$720
$675
$690
$705
$720
$735
$0
$0
$0
$0
$0
$18
$20
$21
$23
$24
$0
$0
$0
$0
$0
$31
$33
$35
$37
$38
$18
$20
$21
$23
$24
$47
$49
$51
$53
$55
$735
$750
$765
$780
$795
$750
$765
$780
$795
$810
$0
$0
$0
$0
$0
$26
$27
$29
$30
$32
$2
$3
$5
$6
$8
$40
$42
$44
$46
$47
$26
$27
$29
$30
$32
$56
$58
$60
$62
$64
$810
$825
$840
$855
$870
$825
$840
$855
$870
$885
$0
$0
$0
$0
$0
$33
$35
$36
$38
$40
$9
$11
$12
$14
$15
$49
$51
$53
$55
$56
$33
$35
$36
$38
$40
$65
$67
$69
$71
$73
$885
$900
$915
$930
$945
$900
$915
$930
$945
$960
$0
$0
$0
$0
$0
$42
$43
$45
$47
$49
$17
$18
$20
$21
$23
$58
$60
$62
$64
$65
$42
$43
$45
$47
$49
$74
$76
$78
$80
$82
$960
$975
$990
$1,005
$1,020
$975
$990
$1,005
$1,020
$1,040
$0
$2
$3
$5
$6
$51
$52
$54
$56
$58
$24
$26
$27
$29
$31
$67
$69
$71
$73
$75
$51
$52
$54
$56
$58
$83
$85
$87
$89
$92
$1,040
$1,060
$1,080
$1,100
$1,120
$1,060
$1,080
$1,100
$1,120
$1,140
$8
$10
$12
$14
$16
$60
$63
$65
$68
$70
$33
$35
$37
$39
$41
$77
$80
$82
$84
$87
$60
$63
$65
$68
$70
$96
$101
$105
$109
$114
Publication 15-T (2021)
Page 11
2021 Wage Bracket Method Tables for Manual Payroll Systems with Forms W-4 From 2020 or Later
BIWEEKLY Payroll Period
If the Adjusted Wage
Amount (line 1h) is
Married Filing Jointly
Standard
withholding
Head of Household
Form W-4, Step 2,
Checkbox
withholding
Standard
withholding
Single or Married Filing Separately
Form W-4, Step 2,
Checkbox
withholding
Standard
withholding
Form W-4, Step 2,
Checkbox
withholding
At least
But less
than
$1,140
$1,160
$1,180
$1,200
$1,220
$1,160
$1,180
$1,200
$1,220
$1,240
$18
$20
$22
$24
$26
$72
$75
$77
$80
$82
$43
$45
$47
$49
$51
$89
$92
$94
$96
$99
$72
$75
$77
$80
$82
$118
$123
$127
$131
$136
$1,240
$1,260
$1,280
$1,300
$1,320
$1,260
$1,280
$1,300
$1,320
$1,340
$28
$30
$32
$34
$36
$84
$87
$89
$92
$94
$53
$55
$57
$60
$62
$101
$104
$106
$108
$111
$84
$87
$89
$92
$94
$140
$145
$149
$153
$158
$1,340
$1,360
$1,380
$1,400
$1,420
$1,360
$1,380
$1,400
$1,420
$1,440
$38
$40
$42
$44
$46
$96
$99
$101
$104
$106
$64
$67
$69
$72
$74
$113
$116
$118
$121
$125
$96
$99
$101
$104
$106
$162
$167
$171
$175
$180
$1,440
$1,460
$1,480
$1,500
$1,520
$1,460
$1,480
$1,500
$1,520
$1,540
$48
$50
$52
$54
$56
$108
$111
$113
$116
$118
$76
$79
$81
$84
$86
$130
$134
$139
$143
$147
$108
$111
$113
$116
$118
$184
$189
$193
$197
$202
$1,540
$1,560
$1,580
$1,600
$1,620
$1,560
$1,580
$1,600
$1,620
$1,640
$58
$60
$62
$64
$66
$120
$123
$125
$128
$130
$88
$91
$93
$96
$98
$152
$156
$161
$165
$169
$120
$123
$125
$128
$130
$206
$211
$215
$219
$224
$1,640
$1,660
$1,680
$1,700
$1,720
$1,660
$1,680
$1,700
$1,720
$1,740
$68
$70
$72
$74
$76
$132
$135
$137
$140
$142
$100
$103
$105
$108
$110
$174
$178
$183
$187
$191
$132
$135
$137
$140
$142
$228
$233
$237
$241
$246
$1,740
$1,760
$1,780
$1,800
$1,820
$1,760
$1,780
$1,800
$1,820
$1,840
$79
$81
$84
$86
$88
$144
$147
$149
$152
$154
$112
$115
$117
$120
$122
$196
$200
$205
$209
$213
$144
$147
$149
$152
$154
$250
$255
$259
$263
$268
$1,840
$1,860
$1,880
$1,900
$1,925
$1,860
$1,880
$1,900
$1,925
$1,950
$91
$93
$96
$98
$101
$156
$159
$161
$164
$167
$124
$127
$129
$132
$135
$218
$222
$227
$232
$237
$156
$159
$161
$164
$167
$272
$277
$281
$286
$292
$1,950
$1,975
$2,000
$2,025
$2,050
$1,975
$2,000
$2,025
$2,050
$2,075
$104
$107
$110
$113
$116
$170
$173
$176
$179
$184
$138
$141
$144
$147
$150
$243
$248
$254
$259
$265
$170
$173
$176
$179
$184
$298
$304
$310
$316
$322
$2,075
$2,100
$2,125
$2,150
$2,175
$2,100
$2,125
$2,150
$2,175
$2,200
$119
$122
$125
$128
$131
$190
$195
$201
$206
$212
$153
$156
$159
$162
$165
$271
$277
$283
$289
$295
$190
$195
$201
$206
$212
$328
$334
$340
$346
$352
$2,200
$2,225
$2,250
$2,275
$2,300
$2,225
$2,250
$2,275
$2,300
$2,325
$134
$137
$140
$143
$146
$217
$223
$228
$234
$239
$168
$171
$174
$177
$180
$301
$307
$313
$319
$325
$217
$223
$228
$234
$239
$358
$364
$370
$376
$382
$2,325
$2,350
$2,375
$2,400
$2,425
$2,350
$2,375
$2,400
$2,425
$2,450
$149
$152
$155
$158
$161
$245
$250
$256
$261
$267
$183
$186
$189
$192
$195
$331
$337
$343
$349
$355
$245
$250
$256
$261
$267
$388
$394
$400
$406
$412
$2,450
$2,475
$2,500
$2,525
$2,550
$2,475
$2,500
$2,525
$2,550
$2,575
$164
$167
$170
$173
$176
$272
$278
$283
$289
$294
$198
$201
$204
$207
$210
$361
$367
$373
$379
$385
$272
$278
$283
$289
$294
$418
$424
$430
$436
$442
Page 12
The Tentative Withholding Amount is:
Publication 15-T (2021)
2021 Wage Bracket Method Tables for Manual Payroll Systems with Forms W-4 From 2020 or Later
BIWEEKLY Payroll Period
If the Adjusted Wage
Amount (line 1h) is
Married Filing Jointly
Standard
withholding
Head of Household
Form W-4, Step 2,
Checkbox
withholding
Standard
withholding
Single or Married Filing Separately
Form W-4, Step 2,
Checkbox
withholding
Standard
withholding
Form W-4, Step 2,
Checkbox
withholding
At least
But less
than
$2,575
$2,600
$2,625
$2,650
$2,675
$2,600
$2,625
$2,650
$2,675
$2,700
$179
$182
$185
$188
$191
$300
$305
$311
$316
$322
$213
$216
$219
$222
$225
$391
$397
$403
$409
$415
$300
$305
$311
$316
$322
$448
$454
$460
$466
$472
$2,700
$2,725
$2,750
$2,775
$2,800
$2,725
$2,750
$2,775
$2,800
$2,825
$194
$197
$200
$203
$206
$327
$333
$338
$344
$349
$228
$231
$234
$237
$240
$421
$427
$433
$439
$445
$327
$333
$338
$344
$349
$478
$484
$490
$496
$502
$2,825
$2,850
$2,875
$2,900
$2,925
$2,850
$2,875
$2,900
$2,925
$2,950
$209
$212
$215
$218
$221
$355
$360
$366
$371
$377
$246
$251
$257
$262
$268
$451
$457
$463
$469
$475
$355
$360
$366
$371
$377
$508
$514
$520
$526
$532
$2,950
$2,975
$3,000
$3,025
$3,050
$2,975
$3,000
$3,025
$3,050
$3,075
$224
$227
$230
$233
$236
$382
$388
$393
$399
$404
$273
$279
$284
$290
$295
$481
$487
$493
$499
$505
$382
$388
$393
$399
$404
$538
$544
$550
$556
$562
$3,075
$3,100
$3,125
$3,150
$3,175
$3,100
$3,125
$3,150
$3,175
$3,200
$239
$242
$245
$248
$251
$410
$415
$421
$426
$432
$301
$306
$312
$317
$323
$511
$517
$523
$529
$535
$410
$415
$421
$426
$432
$568
$574
$580
$586
$592
$3,200
$3,225
$3,250
$3,275
$3,300
$3,225
$3,250
$3,275
$3,300
$3,325
$254
$257
$260
$263
$266
$437
$443
$448
$454
$459
$328
$334
$339
$345
$350
$541
$547
$553
$559
$565
$437
$443
$448
$454
$459
$598
$604
$610
$616
$622
$3,325
$3,350
$3,375
$3,400
$3,425
$3,350
$3,375
$3,400
$3,425
$3,450
$269
$272
$275
$278
$281
$465
$470
$476
$481
$487
$356
$361
$367
$372
$378
$571
$577
$583
$589
$595
$465
$470
$476
$481
$487
$628
$634
$640
$646
$654
$3,450
$3,475
$3,500
$3,525
$3,550
$3,475
$3,500
$3,525
$3,550
$3,575
$284
$287
$290
$293
$296
$492
$498
$503
$509
$514
$383
$389
$394
$400
$405
$601
$607
$613
$620
$628
$492
$498
$503
$509
$514
$662
$670
$678
$686
$694
$3,575
$3,600
$3,625
$3,650
$3,675
$3,600
$3,625
$3,650
$3,675
$3,700
$299
$302
$305
$308
$311
$520
$525
$531
$536
$542
$411
$416
$422
$427
$433
$636
$644
$652
$660
$668
$520
$525
$531
$536
$542
$702
$710
$718
$726
$734
$3,700
$3,725
$3,750
$3,775
$3,800
$3,725
$3,750
$3,775
$3,800
$3,825
$314
$317
$320
$323
$326
$547
$553
$558
$564
$569
$438
$444
$449
$455
$460
$676
$684
$692
$700
$708
$547
$553
$558
$564
$569
$742
$750
$758
$766
$774
$3,825
$3,850
$329
$575
$466
$716
$575
$782
Publication 15-T (2021)
The Tentative Withholding Amount is:
Page 13
2021 Wage Bracket Method Tables for Manual Payroll Systems with Forms W-4 From 2020 or Later
SEMIMONTHLY Payroll Period
If the Adjusted Wage
Amount (line 1h) is
At least
$0
$265
$275
$285
$295
But less
than
$265
$275
$285
$295
$305
$305
$315
$325
$335
$345
Married Filing Jointly
Head of Household
Form W-4, Step 2,
Checkbox
withholding
Standard
withholding
Single or Married Filing Separately
Form W-4, Step 2,
Checkbox
withholding
Standard
withholding
The Tentative Withholding Amount is:
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$315
$325
$335
$345
$355
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$355
$365
$375
$385
$395
$365
$375
$385
$395
$405
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$405
$415
$425
$435
$445
$415
$425
$435
$445
$455
$0
$0
$0
$0
$0
$455
$465
$475
$490
$505
$465
$475
$490
$505
$520
$520
$535
$550
$565
$580
Form W-4, Step 2,
Checkbox
withholding
Standard
withholding
$0
$0
$0
$0
$0
$0
$1
$2
$3
$4
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$5
$6
$7
$8
$9
$0
$0
$0
$0
$0
$0
$0
$0
$0
$1
$0
$0
$0
$0
$0
$10
$11
$12
$13
$14
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$2
$3
$4
$5
$6
$0
$0
$0
$0
$0
$15
$16
$17
$18
$19
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$7
$8
$9
$11
$12
$0
$0
$0
$0
$0
$20
$21
$22
$24
$26
$535
$550
$565
$580
$595
$0
$0
$0
$0
$0
$0
$2
$3
$5
$6
$0
$0
$0
$0
$0
$14
$15
$17
$18
$20
$0
$2
$3
$5
$6
$28
$30
$31
$33
$35
$595
$610
$625
$640
$655
$610
$625
$640
$655
$670
$0
$0
$0
$0
$0
$8
$9
$11
$12
$14
$0
$0
$0
$0
$0
$21
$23
$24
$26
$27
$8
$9
$11
$12
$14
$37
$39
$40
$42
$44
$670
$685
$700
$715
$730
$685
$700
$715
$730
$745
$0
$0
$0
$0
$0
$15
$17
$18
$20
$21
$0
$0
$0
$0
$0
$29
$30
$32
$34
$36
$15
$17
$18
$20
$21
$46
$48
$49
$51
$53
$745
$760
$775
$790
$805
$760
$775
$790
$805
$820
$0
$0
$0
$0
$0
$23
$24
$26
$27
$29
$0
$0
$0
$1
$3
$37
$39
$41
$43
$45
$23
$24
$26
$27
$29
$55
$57
$58
$60
$62
$820
$835
$850
$865
$880
$835
$850
$865
$880
$895
$0
$0
$0
$0
$0
$30
$32
$33
$35
$36
$4
$6
$7
$9
$10
$46
$48
$50
$52
$54
$30
$32
$33
$35
$36
$64
$66
$67
$69
$71
$895
$910
$925
$940
$955
$910
$925
$940
$955
$970
$0
$0
$0
$0
$0
$38
$39
$41
$43
$44
$12
$13
$15
$16
$18
$55
$57
$59
$61
$63
$38
$39
$41
$43
$44
$73
$75
$76
$78
$80
$970
$985
$1,000
$1,015
$1,030
$985
$1,000
$1,015
$1,030
$1,045
$0
$0
$0
$0
$0
$46
$48
$50
$52
$53
$19
$21
$22
$24
$25
$64
$66
$68
$70
$72
$46
$48
$50
$52
$53
$82
$84
$85
$87
$89
$1,045
$1,060
$1,075
$1,090
$1,105
$1,060
$1,075
$1,090
$1,105
$1,120
$1
$2
$4
$5
$7
$55
$57
$59
$61
$62
$27
$28
$30
$31
$33
$73
$75
$77
$79
$81
$55
$57
$59
$61
$62
$91
$93
$94
$96
$99
Page 14
Publication 15-T (2021)
2021 Wage Bracket Method Tables for Manual Payroll Systems with Forms W-4 From 2020 or Later
SEMIMONTHLY Payroll Period
If the Adjusted Wage
Amount (line 1h) is
Married Filing Jointly
Standard
withholding
Head of Household
Form W-4, Step 2,
Checkbox
withholding
Standard
withholding
Single or Married Filing Separately
Form W-4, Step 2,
Checkbox
withholding
Standard
withholding
Form W-4, Step 2,
Checkbox
withholding
At least
But less
than
$1,120
$1,140
$1,160
$1,180
$1,200
$1,140
$1,160
$1,180
$1,200
$1,220
$8
$10
$12
$14
$16
$65
$67
$69
$72
$74
$35
$37
$39
$41
$43
$83
$85
$87
$90
$92
$65
$67
$69
$72
$74
$103
$107
$111
$116
$120
$1,220
$1,240
$1,260
$1,280
$1,300
$1,240
$1,260
$1,280
$1,300
$1,320
$18
$20
$22
$24
$26
$77
$79
$81
$84
$86
$45
$47
$49
$51
$53
$95
$97
$99
$102
$104
$77
$79
$81
$84
$86
$125
$129
$133
$138
$142
$1,320
$1,340
$1,360
$1,380
$1,400
$1,340
$1,360
$1,380
$1,400
$1,420
$28
$30
$32
$34
$36
$89
$91
$93
$96
$98
$55
$57
$59
$61
$63
$107
$109
$111
$114
$116
$89
$91
$93
$96
$98
$147
$151
$155
$160
$164
$1,420
$1,440
$1,460
$1,480
$1,500
$1,440
$1,460
$1,480
$1,500
$1,520
$38
$40
$42
$44
$46
$101
$103
$105
$108
$110
$66
$68
$71
$73
$75
$119
$121
$123
$126
$128
$101
$103
$105
$108
$110
$169
$173
$177
$182
$186
$1,520
$1,540
$1,560
$1,580
$1,600
$1,540
$1,560
$1,580
$1,600
$1,620
$48
$50
$52
$54
$56
$113
$115
$117
$120
$122
$78
$80
$83
$85
$87
$132
$136
$140
$145
$149
$113
$115
$117
$120
$122
$191
$195
$199
$204
$208
$1,620
$1,640
$1,660
$1,680
$1,700
$1,640
$1,660
$1,680
$1,700
$1,720
$58
$60
$62
$64
$66
$125
$127
$129
$132
$134
$90
$92
$95
$97
$99
$154
$158
$162
$167
$171
$125
$127
$129
$132
$134
$213
$217
$221
$226
$230
$1,720
$1,740
$1,760
$1,780
$1,800
$1,740
$1,760
$1,780
$1,800
$1,820
$68
$70
$72
$74
$76
$137
$139
$141
$144
$146
$102
$104
$107
$109
$111
$176
$180
$184
$189
$193
$137
$139
$141
$144
$146
$235
$239
$243
$248
$252
$1,820
$1,840
$1,860
$1,880
$1,900
$1,840
$1,860
$1,880
$1,900
$1,920
$78
$80
$82
$85
$87
$149
$151
$153
$156
$158
$114
$116
$119
$121
$123
$198
$202
$206
$211
$215
$149
$151
$153
$156
$158
$257
$261
$265
$270
$274
$1,920
$1,940
$1,960
$1,980
$2,000
$1,940
$1,960
$1,980
$2,000
$2,020
$90
$92
$94
$97
$99
$161
$163
$165
$168
$170
$126
$128
$131
$133
$135
$220
$224
$228
$233
$237
$161
$163
$165
$168
$170
$279
$283
$287
$292
$296
$2,020
$2,040
$2,060
$2,090
$2,120
$2,040
$2,060
$2,090
$2,120
$2,150
$102
$104
$107
$111
$114
$173
$175
$178
$182
$185
$138
$140
$143
$147
$150
$242
$246
$252
$258
$265
$173
$175
$178
$182
$185
$301
$305
$311
$318
$325
$2,150
$2,180
$2,210
$2,240
$2,270
$2,180
$2,210
$2,240
$2,270
$2,300
$118
$121
$125
$129
$132
$189
$192
$197
$204
$211
$154
$158
$161
$165
$168
$271
$278
$285
$292
$300
$189
$192
$197
$204
$211
$332
$339
$347
$354
$361
$2,300
$2,330
$2,360
$2,390
$2,420
$2,330
$2,360
$2,390
$2,420
$2,450
$136
$139
$143
$147
$150
$217
$224
$230
$237
$244
$172
$176
$179
$183
$186
$307
$314
$321
$328
$336
$217
$224
$230
$237
$244
$368
$375
$383
$390
$397
$2,450
$2,480
$2,510
$2,540
$2,570
$2,480
$2,510
$2,540
$2,570
$2,600
$154
$157
$161
$165
$168
$250
$257
$263
$270
$277
$190
$194
$197
$201
$204
$343
$350
$357
$364
$372
$250
$257
$263
$270
$277
$404
$411
$419
$426
$433
Publication 15-T (2021)
The Tentative Withholding Amount is:
Page 15
2021 Wage Bracket Method Tables for Manual Payroll Systems with Forms W-4 From 2020 or Later
SEMIMONTHLY Payroll Period
If the Adjusted Wage
Amount (line 1h) is
Married Filing Jointly
Standard
withholding
Head of Household
Form W-4, Step 2,
Checkbox
withholding
Standard
withholding
Single or Married Filing Separately
Form W-4, Step 2,
Checkbox
withholding
Standard
withholding
Form W-4, Step 2,
Checkbox
withholding
At least
But less
than
$2,600
$2,630
$2,660
$2,690
$2,720
$2,630
$2,660
$2,690
$2,720
$2,750
$172
$175
$179
$183
$186
$283
$290
$296
$303
$310
$208
$212
$215
$219
$222
$379
$386
$393
$400
$408
$283
$290
$296
$303
$310
$440
$447
$455
$462
$469
$2,750
$2,780
$2,810
$2,840
$2,870
$2,780
$2,810
$2,840
$2,870
$2,900
$190
$193
$197
$201
$204
$316
$323
$329
$336
$343
$226
$230
$233
$237
$240
$415
$422
$429
$436
$444
$316
$323
$329
$336
$343
$476
$483
$491
$498
$505
$2,900
$2,930
$2,960
$2,990
$3,020
$2,930
$2,960
$2,990
$3,020
$3,050
$208
$211
$215
$219
$222
$349
$356
$362
$369
$376
$244
$248
$251
$255
$258
$451
$458
$465
$472
$480
$349
$356
$362
$369
$376
$512
$519
$527
$534
$541
$3,050
$3,080
$3,110
$3,140
$3,170
$3,080
$3,110
$3,140
$3,170
$3,200
$226
$229
$233
$237
$240
$382
$389
$395
$402
$409
$264
$271
$278
$284
$291
$487
$494
$501
$508
$516
$382
$389
$395
$402
$409
$548
$555
$563
$570
$577
$3,200
$3,230
$3,260
$3,290
$3,320
$3,230
$3,260
$3,290
$3,320
$3,350
$244
$247
$251
$255
$258
$415
$422
$428
$435
$442
$297
$304
$311
$317
$324
$523
$530
$537
$544
$552
$415
$422
$428
$435
$442
$584
$591
$599
$606
$613
$3,350
$3,380
$3,410
$3,440
$3,470
$3,380
$3,410
$3,440
$3,470
$3,500
$262
$265
$269
$273
$276
$448
$455
$461
$468
$475
$330
$337
$344
$350
$357
$559
$566
$573
$580
$588
$448
$455
$461
$468
$475
$620
$627
$635
$642
$649
$3,500
$3,530
$3,560
$3,590
$3,620
$3,530
$3,560
$3,590
$3,620
$3,650
$280
$283
$287
$291
$294
$481
$488
$494
$501
$508
$363
$370
$377
$383
$390
$595
$602
$609
$616
$624
$481
$488
$494
$501
$508
$656
$663
$671
$678
$685
$3,650
$3,680
$3,710
$3,740
$3,770
$3,680
$3,710
$3,740
$3,770
$3,800
$298
$301
$305
$309
$312
$514
$521
$527
$534
$541
$396
$403
$410
$416
$423
$631
$638
$645
$652
$660
$514
$521
$527
$534
$541
$692
$699
$709
$718
$728
$3,800
$3,830
$3,860
$3,890
$3,920
$3,830
$3,860
$3,890
$3,920
$3,950
$316
$319
$323
$327
$330
$547
$554
$560
$567
$574
$429
$436
$443
$449
$456
$667
$675
$685
$695
$704
$547
$554
$560
$567
$574
$738
$747
$757
$766
$776
$3,950
$3,980
$4,010
$4,040
$4,070
$3,980
$4,010
$4,040
$4,070
$4,100
$334
$337
$341
$345
$348
$580
$587
$593
$600
$607
$462
$469
$476
$482
$489
$714
$723
$733
$743
$752
$580
$587
$593
$600
$607
$786
$795
$805
$814
$824
$4,100
$4,130
$4,130
$4,160
$352
$355
$613
$620
$495
$502
$762
$771
$613
$620
$834
$843
Page 16
The Tentative Withholding Amount is:
Publication 15-T (2021)
2021 Wage Bracket Method Tables for Manual Payroll Systems with Forms W-4 From 2020 or Later
MONTHLY Payroll Period
If the Adjusted Wage
Amount (line 1h) is
At least
$0
$525
$545
$565
$585
But less
than
$525
$545
$565
$585
$605
$605
$625
$645
$665
$685
Married Filing Jointly
Head of Household
Form W-4, Step 2,
Checkbox
withholding
Standard
withholding
Single or Married Filing Separately
Form W-4, Step 2,
Checkbox
withholding
Standard
withholding
The Tentative Withholding Amount is:
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$625
$645
$665
$685
$705
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$705
$725
$745
$765
$785
$725
$745
$765
$785
$805
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$805
$825
$845
$865
$885
$825
$845
$865
$885
$905
$0
$0
$0
$0
$0
$905
$925
$945
$975
$1,005
$925
$945
$975
$1,005
$1,035
$1,035
$1,065
$1,095
$1,125
$1,155
Form W-4, Step 2,
Checkbox
withholding
Standard
withholding
$0
$0
$0
$0
$0
$0
$1
$3
$5
$7
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$9
$11
$13
$15
$17
$0
$0
$0
$0
$0
$0
$0
$0
$0
$1
$0
$0
$0
$0
$0
$19
$21
$23
$25
$27
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$3
$5
$7
$9
$11
$0
$0
$0
$0
$0
$29
$31
$33
$35
$37
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$13
$15
$18
$21
$24
$0
$0
$0
$0
$0
$39
$41
$44
$48
$51
$1,065
$1,095
$1,125
$1,155
$1,185
$0
$0
$0
$0
$0
$0
$3
$6
$9
$12
$0
$0
$0
$0
$0
$27
$30
$33
$36
$39
$0
$3
$6
$9
$12
$55
$59
$62
$66
$69
$1,185
$1,215
$1,245
$1,275
$1,305
$1,215
$1,245
$1,275
$1,305
$1,335
$0
$0
$0
$0
$0
$15
$18
$21
$24
$27
$0
$0
$0
$0
$0
$42
$45
$48
$51
$54
$15
$18
$21
$24
$27
$73
$77
$80
$84
$87
$1,335
$1,365
$1,395
$1,425
$1,455
$1,365
$1,395
$1,425
$1,455
$1,485
$0
$0
$0
$0
$0
$30
$33
$36
$39
$42
$0
$0
$0
$0
$0
$57
$60
$63
$67
$71
$30
$33
$36
$39
$42
$91
$95
$98
$102
$105
$1,485
$1,515
$1,545
$1,575
$1,605
$1,515
$1,545
$1,575
$1,605
$1,635
$0
$0
$0
$0
$0
$45
$48
$51
$54
$57
$0
$0
$0
$2
$5
$74
$78
$81
$85
$89
$45
$48
$51
$54
$57
$109
$113
$116
$120
$123
$1,635
$1,665
$1,695
$1,725
$1,755
$1,665
$1,695
$1,725
$1,755
$1,785
$0
$0
$0
$0
$0
$60
$63
$66
$69
$72
$8
$11
$14
$17
$20
$92
$96
$99
$103
$107
$60
$63
$66
$69
$72
$127
$131
$134
$138
$141
$1,785
$1,815
$1,845
$1,875
$1,905
$1,815
$1,845
$1,875
$1,905
$1,935
$0
$0
$0
$0
$0
$75
$78
$81
$85
$88
$23
$26
$29
$32
$35
$110
$114
$117
$121
$125
$75
$78
$81
$85
$88
$145
$149
$152
$156
$159
$1,935
$1,965
$1,995
$2,025
$2,055
$1,965
$1,995
$2,025
$2,055
$2,085
$0
$0
$0
$0
$0
$92
$96
$99
$103
$106
$38
$41
$44
$47
$50
$128
$132
$135
$139
$143
$92
$96
$99
$103
$106
$163
$167
$170
$174
$177
$2,085
$2,115
$2,145
$2,175
$2,205
$2,115
$2,145
$2,175
$2,205
$2,235
$1
$4
$7
$10
$13
$110
$114
$117
$121
$124
$53
$56
$59
$62
$65
$146
$150
$153
$157
$161
$110
$114
$117
$121
$124
$181
$185
$188
$192
$196
Publication 15-T (2021)
Page 17
2021 Wage Bracket Method Tables for Manual Payroll Systems with Forms W-4 From 2020 or Later
MONTHLY Payroll Period
If the Adjusted Wage
Amount (line 1h) is
Married Filing Jointly
Standard
withholding
Head of Household
Form W-4, Step 2,
Checkbox
withholding
Standard
withholding
Single or Married Filing Separately
Form W-4, Step 2,
Checkbox
withholding
Standard
withholding
Form W-4, Step 2,
Checkbox
withholding
At least
But less
than
$2,235
$2,275
$2,315
$2,355
$2,395
$2,275
$2,315
$2,355
$2,395
$2,435
$16
$20
$24
$28
$32
$129
$133
$138
$143
$148
$69
$73
$77
$81
$85
$165
$170
$174
$179
$184
$129
$133
$138
$143
$148
$204
$213
$222
$230
$239
$2,435
$2,475
$2,515
$2,555
$2,595
$2,475
$2,515
$2,555
$2,595
$2,635
$36
$40
$44
$48
$52
$153
$157
$162
$167
$172
$89
$93
$97
$101
$105
$189
$194
$198
$203
$208
$153
$157
$162
$167
$172
$248
$257
$266
$274
$283
$2,635
$2,675
$2,715
$2,755
$2,795
$2,675
$2,715
$2,755
$2,795
$2,835
$56
$60
$64
$68
$72
$177
$181
$186
$191
$196
$109
$113
$117
$121
$126
$213
$218
$222
$227
$232
$177
$181
$186
$191
$196
$292
$301
$310
$318
$327
$2,835
$2,875
$2,915
$2,955
$2,995
$2,875
$2,915
$2,955
$2,995
$3,035
$76
$80
$84
$88
$92
$201
$205
$210
$215
$220
$131
$136
$141
$145
$150
$237
$242
$246
$251
$256
$201
$205
$210
$215
$220
$336
$345
$354
$362
$371
$3,035
$3,075
$3,115
$3,155
$3,195
$3,075
$3,115
$3,155
$3,195
$3,235
$96
$100
$104
$108
$112
$225
$229
$234
$239
$244
$155
$160
$165
$169
$174
$262
$271
$280
$289
$297
$225
$229
$234
$239
$244
$380
$389
$398
$406
$415
$3,235
$3,275
$3,315
$3,355
$3,395
$3,275
$3,315
$3,355
$3,395
$3,435
$116
$120
$124
$128
$132
$249
$253
$258
$263
$268
$179
$184
$189
$193
$198
$306
$315
$324
$333
$341
$249
$253
$258
$263
$268
$424
$433
$442
$450
$459
$3,435
$3,475
$3,515
$3,555
$3,595
$3,475
$3,515
$3,555
$3,595
$3,635
$136
$140
$144
$148
$152
$273
$277
$282
$287
$292
$203
$208
$213
$217
$222
$350
$359
$368
$377
$385
$273
$277
$282
$287
$292
$468
$477
$486
$494
$503
$3,635
$3,675
$3,715
$3,755
$3,795
$3,675
$3,715
$3,755
$3,795
$3,835
$156
$160
$164
$169
$174
$297
$301
$306
$311
$316
$227
$232
$237
$241
$246
$394
$403
$412
$421
$429
$297
$301
$306
$311
$316
$512
$521
$530
$538
$547
$3,835
$3,875
$3,915
$3,955
$3,995
$3,875
$3,915
$3,955
$3,995
$4,035
$178
$183
$188
$193
$198
$321
$325
$330
$335
$340
$251
$256
$261
$265
$270
$438
$447
$456
$465
$473
$321
$325
$330
$335
$340
$556
$565
$574
$582
$591
$4,035
$4,075
$4,115
$4,155
$4,215
$4,075
$4,115
$4,155
$4,215
$4,275
$202
$207
$212
$218
$225
$345
$349
$354
$360
$367
$275
$280
$285
$291
$298
$482
$491
$500
$511
$524
$345
$349
$354
$360
$367
$600
$609
$618
$630
$644
$4,275
$4,335
$4,395
$4,455
$4,515
$4,335
$4,395
$4,455
$4,515
$4,575
$232
$240
$247
$254
$261
$375
$382
$389
$402
$416
$305
$312
$319
$327
$334
$537
$550
$564
$579
$593
$375
$382
$389
$402
$416
$659
$673
$687
$702
$716
$4,575
$4,635
$4,695
$4,755
$4,815
$4,635
$4,695
$4,755
$4,815
$4,875
$268
$276
$283
$290
$297
$429
$442
$455
$468
$482
$341
$348
$355
$363
$370
$608
$622
$636
$651
$665
$429
$442
$455
$468
$482
$731
$745
$759
$774
$788
$4,875
$4,935
$4,995
$5,055
$5,115
$4,935
$4,995
$5,055
$5,115
$5,175
$304
$312
$319
$326
$333
$495
$508
$521
$534
$548
$377
$384
$391
$399
$406
$680
$694
$708
$723
$737
$495
$508
$521
$534
$548
$803
$817
$831
$846
$860
Page 18
The Tentative Withholding Amount is:
Publication 15-T (2021)
2021 Wage Bracket Method Tables for Manual Payroll Systems with Forms W-4 From 2020 or Later
MONTHLY Payroll Period
If the Adjusted Wage
Amount (line 1h) is
Married Filing Jointly
Standard
withholding
Head of Household
Form W-4, Step 2,
Checkbox
withholding
Standard
withholding
Single or Married Filing Separately
Form W-4, Step 2,
Checkbox
withholding
Standard
withholding
Form W-4, Step 2,
Checkbox
withholding
At least
But less
than
$5,175
$5,235
$5,295
$5,355
$5,415
$5,235
$5,295
$5,355
$5,415
$5,475
$340
$348
$355
$362
$369
$561
$574
$587
$600
$614
$413
$420
$427
$435
$442
$752
$766
$780
$795
$809
$561
$574
$587
$600
$614
$875
$889
$903
$918
$932
$5,475
$5,535
$5,595
$5,655
$5,715
$5,535
$5,595
$5,655
$5,715
$5,775
$376
$384
$391
$398
$405
$627
$640
$653
$666
$680
$449
$456
$463
$471
$478
$824
$838
$852
$867
$881
$627
$640
$653
$666
$680
$947
$961
$975
$990
$1,004
$5,775
$5,835
$5,895
$5,955
$6,015
$5,835
$5,895
$5,955
$6,015
$6,075
$412
$420
$427
$434
$441
$693
$706
$719
$732
$746
$485
$492
$499
$507
$514
$896
$910
$924
$939
$953
$693
$706
$719
$732
$746
$1,019
$1,033
$1,047
$1,062
$1,076
$6,075
$6,135
$6,195
$6,255
$6,315
$6,135
$6,195
$6,255
$6,315
$6,375
$448
$456
$463
$470
$477
$759
$772
$785
$798
$812
$523
$536
$550
$563
$576
$968
$982
$996
$1,011
$1,025
$759
$772
$785
$798
$812
$1,091
$1,105
$1,119
$1,134
$1,148
$6,375
$6,435
$6,495
$6,555
$6,615
$6,435
$6,495
$6,555
$6,615
$6,675
$484
$492
$499
$506
$513
$825
$838
$851
$864
$878
$589
$602
$616
$629
$642
$1,040
$1,054
$1,068
$1,083
$1,097
$825
$838
$851
$864
$878
$1,163
$1,177
$1,191
$1,206
$1,220
$6,675
$6,735
$6,795
$6,855
$6,915
$6,735
$6,795
$6,855
$6,915
$6,975
$520
$528
$535
$542
$549
$891
$904
$917
$930
$944
$655
$668
$682
$695
$708
$1,112
$1,126
$1,140
$1,155
$1,169
$891
$904
$917
$930
$944
$1,235
$1,249
$1,263
$1,278
$1,292
$6,975
$7,035
$7,095
$7,155
$7,215
$7,035
$7,095
$7,155
$7,215
$7,275
$556
$564
$571
$578
$585
$957
$970
$983
$996
$1,010
$721
$734
$748
$761
$774
$1,184
$1,198
$1,212
$1,227
$1,241
$957
$970
$983
$996
$1,010
$1,307
$1,321
$1,335
$1,350
$1,364
$7,275
$7,335
$7,395
$7,455
$7,515
$7,335
$7,395
$7,455
$7,515
$7,575
$592
$600
$607
$614
$621
$1,023
$1,036
$1,049
$1,062
$1,076
$787
$800
$814
$827
$840
$1,256
$1,270
$1,284
$1,299
$1,313
$1,023
$1,036
$1,049
$1,062
$1,076
$1,379
$1,393
$1,410
$1,429
$1,448
$7,575
$7,635
$7,695
$7,755
$7,815
$7,635
$7,695
$7,755
$7,815
$7,875
$628
$636
$643
$650
$657
$1,089
$1,102
$1,115
$1,128
$1,142
$853
$866
$880
$893
$906
$1,328
$1,343
$1,362
$1,381
$1,400
$1,089
$1,102
$1,115
$1,128
$1,142
$1,467
$1,487
$1,506
$1,525
$1,544
$7,875
$7,935
$7,995
$8,055
$8,115
$7,935
$7,995
$8,055
$8,115
$8,175
$664
$672
$679
$686
$693
$1,155
$1,168
$1,181
$1,194
$1,208
$919
$932
$946
$959
$972
$1,420
$1,439
$1,458
$1,477
$1,496
$1,155
$1,168
$1,181
$1,194
$1,208
$1,563
$1,583
$1,602
$1,621
$1,640
$8,175
$8,235
$8,295
$8,235
$8,295
$8,355
$700
$708
$715
$1,221
$1,234
$1,249
$985
$998
$1,012
$1,516
$1,535
$1,554
$1,221
$1,234
$1,249
$1,659
$1,679
$1,698
Publication 15-T (2021)
The Tentative Withholding Amount is:
Page 19
2021 Wage Bracket Method Tables for Manual Payroll Systems with Forms W-4 From 2020 or Later
DAILY Payroll Period
If the Adjusted Wage
Amount (line 1h) is
At least
$0
$25
$30
$35
$40
But less
than
$25
$30
$35
$40
$45
$45
$50
$55
$60
$65
Married Filing Jointly
Standard
withholding
Head of Household
Form W-4, Step 2,
Checkbox
withholding
Standard
withholding
Single or Married Filing Separately
Form W-4, Step 2,
Checkbox
withholding
The Tentative Withholding Amount is:
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.10
$0.00
$0.60
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$50
$55
$60
$65
$70
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.40
$0.90
$1.40
$1.90
$0.00
$0.00
$0.00
$0.00
$0.00
$70
$75
$80
$85
$90
$75
$80
$85
$90
$95
$0.00
$0.00
$0.00
$0.00
$0.00
$2.40
$2.90
$3.40
$3.90
$4.50
$95
$100
$105
$110
$115
$100
$105
$110
$115
$120
$0.10
$0.60
$1.10
$1.60
$2.10
$120
$125
$130
$135
$140
$125
$130
$135
$140
$145
$145
$150
$155
$160
$165
Standard
withholding
Form W-4, Step 2,
Checkbox
withholding
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.30
$0.80
$1.30
$1.80
$1.10
$1.60
$2.10
$2.60
$3.20
$0.00
$0.40
$0.90
$1.40
$1.90
$2.40
$3.00
$3.60
$4.20
$4.80
$0.00
$0.50
$1.00
$1.50
$2.00
$3.80
$4.40
$5.00
$5.60
$6.20
$2.40
$2.90
$3.40
$3.90
$4.50
$5.40
$6.00
$6.60
$7.20
$7.80
$5.10
$5.70
$6.30
$6.90
$7.50
$2.50
$3.00
$3.50
$4.00
$4.50
$6.80
$7.40
$8.00
$8.60
$9.20
$5.10
$5.70
$6.30
$6.90
$7.50
$8.40
$9.10
$10.20
$11.30
$12.40
$2.60
$3.10
$3.60
$4.10
$4.60
$8.10
$8.70
$9.30
$9.90
$10.50
$5.00
$5.50
$6.10
$6.70
$7.30
$9.80
$10.40
$11.00
$11.60
$12.40
$8.10
$8.70
$9.30
$9.90
$10.50
$13.50
$14.60
$15.70
$16.80
$17.90
$150
$155
$160
$165
$170
$5.10
$5.60
$6.10
$6.60
$7.10
$11.10
$11.70
$12.30
$12.90
$13.50
$7.90
$8.50
$9.10
$9.70
$10.30
$13.50
$14.60
$15.70
$16.80
$17.90
$11.10
$11.70
$12.30
$12.90
$13.50
$19.00
$20.10
$21.20
$22.30
$23.40
$170
$175
$180
$185
$190
$175
$180
$185
$190
$195
$7.60
$8.20
$8.80
$9.40
$10.00
$14.10
$14.70
$15.30
$15.90
$16.50
$10.90
$11.50
$12.10
$12.70
$13.30
$19.00
$20.10
$21.20
$22.30
$23.40
$14.10
$14.70
$15.30
$15.90
$16.50
$24.50
$25.60
$26.70
$27.80
$28.90
$195
$200
$205
$210
$215
$200
$205
$210
$215
$220
$10.60
$11.20
$11.80
$12.40
$13.00
$17.10
$17.70
$18.70
$19.80
$20.90
$13.90
$14.50
$15.10
$15.70
$16.30
$24.50
$25.60
$26.80
$28.00
$29.20
$17.10
$17.70
$18.70
$19.80
$20.90
$30.10
$31.30
$32.50
$33.70
$34.90
$220
$225
$230
$235
$240
$225
$230
$235
$240
$245
$13.60
$14.20
$14.80
$15.40
$16.00
$22.00
$23.10
$24.20
$25.30
$26.40
$16.90
$17.50
$18.10
$18.70
$19.30
$30.40
$31.60
$32.80
$34.00
$35.20
$22.00
$23.10
$24.20
$25.30
$26.40
$36.10
$37.30
$38.50
$39.70
$40.90
$245
$250
$255
$260
$265
$250
$255
$260
$265
$270
$16.60
$17.20
$17.80
$18.40
$19.00
$27.50
$28.60
$29.70
$30.80
$31.90
$19.90
$20.50
$21.10
$21.70
$22.30
$36.40
$37.60
$38.80
$40.00
$41.20
$27.50
$28.60
$29.70
$30.80
$31.90
$42.10
$43.30
$44.50
$45.70
$46.90
$270
$275
$280
$285
$290
$275
$280
$285
$290
$295
$19.60
$20.20
$20.80
$21.40
$22.00
$33.00
$34.10
$35.20
$36.30
$37.40
$22.90
$23.50
$24.30
$25.40
$26.50
$42.40
$43.60
$44.80
$46.00
$47.20
$33.00
$34.10
$35.20
$36.30
$37.40
$48.10
$49.30
$50.50
$51.70
$52.90
$295
$300
$305
$310
$315
$300
$305
$310
$315
$320
$22.60
$23.20
$23.80
$24.40
$25.00
$38.50
$39.60
$40.70
$41.80
$42.90
$27.60
$28.70
$29.80
$30.90
$32.00
$48.40
$49.60
$50.80
$52.00
$53.20
$38.50
$39.60
$40.70
$41.80
$42.90
$54.10
$55.30
$56.50
$57.70
$58.90
$320
$325
$330
$335
$340
$325
$330
$335
$340
$345
$25.60
$26.20
$26.80
$27.40
$28.00
$44.00
$45.10
$46.20
$47.30
$48.40
$33.10
$34.20
$35.30
$36.40
$37.50
$54.40
$55.60
$56.80
$58.00
$59.20
$44.00
$45.10
$46.20
$47.30
$48.40
$60.10
$61.30
$62.50
$63.70
$65.00
Page 20
Publication 15-T (2021)
2021 Wage Bracket Method Tables for Manual Payroll Systems with Forms W-4 From 2020 or Later
DAILY Payroll Period
If the Adjusted Wage
Amount (line 1h) is
Married Filing Jointly
Standard
withholding
Head of Household
Form W-4, Step 2,
Checkbox
withholding
Standard
withholding
Single or Married Filing Separately
Form W-4, Step 2,
Checkbox
withholding
Standard
withholding
Form W-4, Step 2,
Checkbox
withholding
At least
But less
than
$345
$350
$355
$360
$365
$350
$355
$360
$365
$370
$28.60
$29.20
$29.80
$30.40
$31.00
$49.50
$50.60
$51.70
$52.80
$53.90
$38.60
$39.70
$40.80
$41.90
$43.00
$60.40
$61.60
$63.20
$64.80
$66.40
$49.50
$50.60
$51.70
$52.80
$53.90
$66.60
$68.20
$69.80
$71.40
$73.00
$370
$375
$380
$385
$375
$380
$385
$390
$31.60
$32.20
$32.80
$33.40
$55.00
$56.10
$57.20
$58.40
$44.10
$45.20
$46.30
$47.40
$68.00
$69.60
$71.20
$72.80
$55.00
$56.10
$57.20
$58.40
$74.60
$76.20
$77.80
$79.40
Publication 15-T (2021)
The Tentative Withholding Amount is:
Page 21
3. Wage Bracket Method
Tables for Manual Payroll
Systems With Forms W-4 From
2019 or Earlier
The Wage Bracket Method tables cover only up to approximately $100,000 in annual wages and up to 10 allowances. If you can’t use the Wage Bracket Method tables
because taxable wages exceed the amount from the last
bracket of the table (based on marital status and pay period) or the employee claimed more than 10 allowances,
use the Percentage Method tables in section 5.
If you compute payroll manually and your employee has
not submitted a Form W-4 for 2020 or later, use the worksheet below and the Wage Bracket Method tables that follow to figure federal income tax withholding.
Worksheet 3. Employer’s Withholding Worksheet for Wage
Bracket Method Tables for Manual Payroll Systems With
Forms W-4 From 2019 or Earlier
Step 1.
Figure the tentative withholding amount
1a Enter the employee’s total taxable wages this payroll period
……………………….
1a
$
Use the amount on line 1a to look up the tentative amount to withhold in the appropriate Wage
Bracket Table in this section for your pay frequency, given the employee’s marital status (line 3 of
Form W-4) and number of allowances claimed. This is the Tentative
Withholding Amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1b
$
Figure the final amount to withhold
2a Enter the additional amount to withhold from line 6 of the employee’s Form W-4 . . . . . . . . . . . . . .
2a
$
2b
$
1b
Step 2.
2b
Page 22
Keep for Your Records
Add lines 1b and 2a. This is the amount to withhold from the employee’s wages this
pay period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Publication 15-T (2021)
2021 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier
WEEKLY Payroll Period
If the Wage Amount
(line 1a)
is
MARRIED Persons
And the number of allowances is:
0
1
2
3
4
5
6
7
8
9
10
At least
But less
than
$0
$235
$245
$255
$265
$235
$245
$255
$265
$275
$0
$1
$2
$3
$4
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$275
$285
$295
$305
$315
$285
$295
$305
$315
$325
$5
$6
$7
$8
$9
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$325
$335
$345
$355
$365
$335
$345
$355
$365
$375
$10
$11
$12
$13
$14
$1
$2
$3
$4
$5
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$375
$385
$395
$405
$415
$385
$395
$405
$415
$425
$15
$16
$17
$18
$19
$6
$7
$8
$9
$10
$0
$0
$0
$1
$2
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$425
$435
$445
$455
$465
$435
$445
$455
$465
$475
$20
$21
$22
$23
$24
$11
$12
$13
$14
$15
$3
$4
$5
$6
$7
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$475
$485
$495
$505
$515
$485
$495
$505
$515
$525
$25
$26
$27
$28
$29
$16
$17
$18
$19
$20
$8
$9
$10
$11
$12
$0
$1
$2
$3
$4
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$525
$535
$545
$555
$565
$535
$545
$555
$565
$575
$30
$31
$32
$33
$34
$21
$22
$23
$24
$25
$13
$14
$15
$16
$17
$5
$6
$7
$8
$9
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$575
$585
$595
$605
$615
$585
$595
$605
$615
$625
$35
$36
$37
$38
$39
$26
$27
$28
$29
$30
$18
$19
$20
$21
$22
$10
$11
$12
$13
$14
$1
$2
$3
$4
$5
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$625
$640
$655
$670
$685
$640
$655
$670
$685
$700
$40
$42
$44
$45
$47
$32
$33
$35
$36
$38
$23
$25
$26
$28
$29
$15
$16
$18
$19
$21
$7
$8
$10
$11
$13
$0
$0
$1
$3
$4
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$700
$715
$730
$745
$760
$715
$730
$745
$760
$775
$49
$51
$53
$54
$56
$39
$41
$43
$45
$46
$31
$32
$34
$35
$37
$22
$24
$25
$27
$28
$14
$16
$17
$19
$20
$6
$7
$9
$10
$12
$0
$0
$1
$2
$4
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$775
$790
$58
$48
$38
$30
$22
$13
$5
$0
$0
$0
$0
The Tentative Withholding Amount is:
Publication 15-T (2021)
Page 23
2021 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier
WEEKLY Payroll Period
If the Wage Amount
(line 1a)
is
At least
$790
$805
$820
$835
But less
than
$805
$820
$835
$850
$850
$865
$880
$895
$910
MARRIED Persons
And the number of allowances is:
0
1
2
3
4
5
6
7
8
9
10
$60
$62
$63
$65
$50
$52
$54
$55
$40
$42
$44
$45
The Tentative Withholding Amount is:
$31
$23
$15
$7
$33
$25
$16
$8
$34
$26
$18
$10
$36
$28
$19
$11
$865
$880
$895
$910
$925
$67
$69
$71
$72
$74
$57
$59
$61
$63
$64
$47
$49
$51
$53
$54
$37
$39
$41
$43
$45
$29
$31
$32
$34
$35
$21
$22
$24
$25
$27
$13
$14
$16
$17
$19
$4
$6
$7
$9
$10
$0
$0
$0
$1
$2
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$925
$940
$955
$970
$985
$940
$955
$970
$985
$1,000
$76
$78
$80
$81
$83
$66
$68
$70
$72
$73
$56
$58
$60
$62
$63
$46
$48
$50
$52
$54
$37
$38
$40
$42
$44
$28
$30
$31
$33
$34
$20
$22
$23
$25
$26
$12
$13
$15
$16
$18
$4
$5
$7
$8
$10
$0
$0
$0
$0
$1
$0
$0
$0
$0
$0
$1,000
$1,015
$1,030
$1,045
$1,060
$1,015
$1,030
$1,045
$1,060
$1,075
$85
$87
$89
$90
$92
$75
$77
$79
$81
$82
$65
$67
$69
$71
$72
$55
$57
$59
$61
$63
$45
$47
$49
$51
$53
$36
$37
$39
$41
$43
$28
$29
$31
$32
$34
$19
$21
$22
$24
$25
$11
$13
$14
$16
$17
$3
$4
$6
$7
$9
$0
$0
$0
$0
$1
$1,075
$1,090
$1,105
$1,120
$1,135
$1,090
$1,105
$1,120
$1,135
$1,150
$94
$96
$98
$99
$101
$84
$86
$88
$90
$91
$74
$76
$78
$80
$81
$64
$66
$68
$70
$72
$54
$56
$58
$60
$62
$44
$46
$48
$50
$52
$35
$37
$38
$40
$42
$27
$28
$30
$31
$33
$19
$20
$22
$23
$25
$10
$12
$13
$15
$16
$2
$4
$5
$7
$8
$1,150
$1,165
$1,180
$1,195
$1,210
$1,165
$1,180
$1,195
$1,210
$1,225
$103
$105
$107
$108
$110
$93
$95
$97
$99
$100
$83
$85
$87
$89
$90
$73
$75
$77
$79
$81
$63
$65
$67
$69
$71
$53
$55
$57
$59
$61
$44
$45
$47
$49
$51
$34
$36
$37
$39
$41
$26
$28
$29
$31
$32
$18
$19
$21
$22
$24
$10
$11
$13
$14
$16
$1,225
$1,240
$1,255
$1,270
$1,285
$1,240
$1,255
$1,270
$1,285
$1,300
$112
$114
$116
$117
$119
$102
$104
$106
$108
$109
$92
$94
$96
$98
$99
$82
$84
$86
$88
$90
$72
$74
$76
$78
$80
$62
$64
$66
$68
$70
$53
$54
$56
$58
$60
$43
$44
$46
$48
$50
$34
$35
$37
$38
$40
$25
$27
$28
$30
$31
$17
$19
$20
$22
$23
$1,300
$1,315
$1,330
$1,345
$1,360
$1,315
$1,330
$1,345
$1,360
$1,375
$121
$123
$125
$126
$128
$111
$113
$115
$117
$118
$101
$103
$105
$107
$108
$91
$93
$95
$97
$99
$81
$83
$85
$87
$89
$71
$73
$75
$77
$79
$62
$63
$65
$67
$69
$52
$53
$55
$57
$59
$42
$44
$45
$47
$49
$33
$34
$36
$37
$39
$25
$26
$28
$29
$31
$1,375
$1,390
$1,405
$1,420
$1,435
$1,390
$1,405
$1,420
$1,435
$1,450
$130
$132
$134
$135
$137
$120
$122
$124
$126
$127
$110
$112
$114
$116
$117
$100
$102
$104
$106
$108
$90
$92
$94
$96
$98
$80
$82
$84
$86
$88
$71
$72
$74
$76
$78
$61
$62
$64
$66
$68
$51
$53
$54
$56
$58
$41
$43
$44
$46
$48
$32
$34
$35
$37
$38
$1,450
$1,465
$1,480
$1,495
$1,510
$1,465
$1,480
$1,495
$1,510
$1,525
$139
$141
$143
$144
$146
$129
$131
$133
$135
$136
$119
$121
$123
$125
$126
$109
$111
$113
$115
$117
$99
$101
$103
$105
$107
$89
$91
$93
$95
$97
$80
$81
$83
$85
$87
$70
$71
$73
$75
$77
$60
$62
$63
$65
$67
$50
$52
$53
$55
$57
$40
$42
$43
$45
$47
$1,525
$1,540
$1,540
$1,555
$148
$150
$138
$140
$128
$130
$118
$120
$108
$110
$98
$100
$89
$90
$79
$80
$69
$71
$59
$61
$49
$51
Page 24
$0
$0
$1
$3
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
Publication 15-T (2021)
2021 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier
WEEKLY Payroll Period
If the Wage Amount
(line 1a)
is
At least
$1,555
$1,570
$1,585
But less
than
$1,570
$1,585
$1,600
$1,600
$1,615
$1,630
$1,645
$1,660
MARRIED Persons
And the number of allowances is:
0
1
2
3
4
5
6
7
8
9
10
$82
$84
$86
$72
$74
$76
$62
$64
$66
$52
$54
$56
$152
$153
$155
$142
$144
$145
$132
$134
$135
The Tentative Withholding Amount is:
$122
$112
$102
$92
$124
$114
$104
$94
$126
$116
$106
$96
$1,615
$1,630
$1,645
$1,660
$1,675
$157
$159
$161
$162
$164
$147
$149
$151
$153
$154
$137
$139
$141
$143
$144
$127
$129
$131
$133
$135
$117
$119
$121
$123
$125
$107
$109
$111
$113
$115
$98
$99
$101
$103
$105
$88
$89
$91
$93
$95
$78
$80
$81
$83
$85
$68
$70
$71
$73
$75
$58
$60
$61
$63
$65
$1,675
$1,690
$1,705
$1,720
$1,735
$1,690
$1,705
$1,720
$1,735
$1,750
$166
$168
$170
$171
$173
$156
$158
$160
$162
$163
$146
$148
$150
$152
$153
$136
$138
$140
$142
$144
$126
$128
$130
$132
$134
$116
$118
$120
$122
$124
$107
$108
$110
$112
$114
$97
$98
$100
$102
$104
$87
$89
$90
$92
$94
$77
$79
$80
$82
$84
$67
$69
$70
$72
$74
$1,750
$1,765
$1,780
$1,795
$1,810
$1,765
$1,780
$1,795
$1,810
$1,825
$175
$177
$179
$181
$185
$165
$167
$169
$171
$172
$155
$157
$159
$161
$162
$145
$147
$149
$151
$153
$135
$137
$139
$141
$143
$125
$127
$129
$131
$133
$116
$117
$119
$121
$123
$106
$107
$109
$111
$113
$96
$98
$99
$101
$103
$86
$88
$89
$91
$93
$76
$78
$79
$81
$83
$1,825
$1,840
$1,855
$1,870
$1,885
$1,840
$1,855
$1,870
$1,885
$1,900
$188
$191
$195
$198
$201
$174
$176
$178
$180
$183
$164
$166
$168
$170
$171
$154
$156
$158
$160
$162
$144
$146
$148
$150
$152
$134
$136
$138
$140
$142
$125
$126
$128
$130
$132
$115
$116
$118
$120
$122
$105
$107
$108
$110
$112
$95
$97
$98
$100
$102
$85
$87
$88
$90
$92
$1,900
$1,915
$1,915
$1,930
$205
$208
$186
$190
$173
$175
$163
$165
$153
$155
$143
$145
$134
$135
$124
$125
$114
$116
$104
$106
$94
$96
Publication 15-T (2021)
Page 25
2021 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier
WEEKLY Payroll Period
If the Wage Amount
(line 1a)
is
SINGLE Persons
And the number of allowances is:
0
1
2
3
4
5
6
7
8
9
10
At least
But less
than
$0
$80
$90
$100
$110
$80
$90
$100
$110
$120
$0
$1
$2
$3
$4
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$120
$130
$140
$150
$160
$130
$140
$150
$160
$170
$5
$6
$7
$8
$9
$0
$0
$0
$0
$1
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$170
$180
$190
$200
$210
$180
$190
$200
$210
$220
$10
$11
$12
$13
$14
$2
$3
$4
$5
$6
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$220
$230
$240
$250
$260
$230
$240
$250
$260
$270
$15
$16
$17
$18
$19
$7
$8
$9
$10
$11
$0
$0
$0
$1
$2
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$270
$285
$300
$315
$330
$285
$300
$315
$330
$345
$20
$22
$24
$26
$28
$12
$13
$15
$16
$18
$4
$5
$7
$8
$10
$0
$0
$0
$0
$1
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$345
$360
$375
$390
$405
$360
$375
$390
$405
$420
$29
$31
$33
$35
$37
$19
$21
$23
$25
$27
$11
$13
$14
$16
$17
$3
$4
$6
$7
$9
$0
$0
$0
$0
$1
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$420
$435
$450
$465
$480
$435
$450
$465
$480
$495
$38
$40
$42
$44
$46
$28
$30
$32
$34
$36
$19
$20
$22
$24
$26
$10
$12
$13
$15
$16
$2
$4
$5
$7
$8
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$495
$510
$525
$540
$555
$510
$525
$540
$555
$570
$47
$49
$51
$53
$55
$37
$39
$41
$43
$45
$28
$29
$31
$33
$35
$18
$19
$21
$23
$25
$10
$11
$13
$14
$16
$1
$3
$4
$6
$7
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$570
$585
$600
$615
$630
$585
$600
$615
$630
$645
$56
$58
$60
$62
$64
$46
$48
$50
$52
$54
$37
$38
$40
$42
$44
$27
$28
$30
$32
$34
$17
$19
$20
$22
$24
$9
$10
$12
$13
$15
$1
$2
$4
$5
$7
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$645
$660
$675
$690
$705
$660
$675
$690
$705
$720
$65
$67
$69
$71
$73
$55
$57
$59
$61
$63
$46
$47
$49
$51
$53
$36
$37
$39
$41
$43
$26
$27
$29
$31
$33
$16
$18
$19
$21
$23
$8
$10
$11
$13
$14
$0
$1
$3
$4
$6
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$720
$735
$74
$64
$55
$45
$35
$25
$16
$7
$0
$0
$0
Page 26
The Tentative Withholding Amount is:
Publication 15-T (2021)
2021 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier
WEEKLY Payroll Period
If the Wage Amount
(line 1a)
is
At least
$735
$750
$765
$780
But less
than
$750
$765
$780
$795
$795
$810
$825
$840
$855
SINGLE Persons
And the number of allowances is:
0
1
2
3
4
5
6
7
8
9
10
$76
$78
$80
$82
$66
$68
$70
$72
$56
$58
$60
$62
The Tentative Withholding Amount is:
$46
$36
$27
$17
$48
$38
$28
$19
$50
$40
$30
$20
$52
$42
$32
$22
$810
$825
$840
$855
$870
$83
$85
$87
$89
$91
$73
$75
$77
$79
$81
$64
$65
$67
$69
$71
$54
$55
$57
$59
$61
$44
$45
$47
$49
$51
$34
$36
$37
$39
$41
$24
$26
$27
$29
$31
$15
$16
$18
$19
$21
$7
$8
$10
$11
$13
$0
$0
$1
$3
$4
$0
$0
$0
$0
$0
$870
$885
$900
$915
$930
$885
$900
$915
$930
$945
$95
$98
$101
$104
$108
$82
$84
$86
$88
$90
$73
$74
$76
$78
$80
$63
$64
$66
$68
$70
$53
$54
$56
$58
$60
$43
$45
$46
$48
$50
$33
$35
$36
$38
$40
$23
$25
$26
$28
$30
$14
$16
$17
$19
$20
$6
$7
$9
$10
$12
$0
$0
$0
$2
$3
$945
$960
$975
$990
$1,005
$960
$975
$990
$1,005
$1,020
$111
$114
$118
$121
$124
$93
$96
$99
$103
$106
$82
$83
$85
$87
$89
$72
$73
$75
$77
$79
$62
$63
$65
$67
$69
$52
$54
$55
$57
$59
$42
$44
$45
$47
$49
$32
$34
$35
$37
$39
$22
$24
$26
$27
$29
$13
$15
$16
$18
$19
$5
$6
$8
$9
$11
$1,020
$1,035
$1,050
$1,065
$1,080
$1,035
$1,050
$1,065
$1,080
$1,095
$128
$131
$134
$137
$141
$109
$113
$116
$119
$123
$91
$94
$98
$101
$104
$81
$82
$84
$86
$88
$71
$72
$74
$76
$78
$61
$63
$64
$66
$68
$51
$53
$54
$56
$58
$41
$43
$44
$46
$48
$31
$33
$35
$36
$38
$21
$23
$25
$26
$28
$12
$14
$15
$17
$18
$1,095
$1,110
$1,125
$1,140
$1,155
$1,110
$1,125
$1,140
$1,155
$1,170
$144
$147
$151
$154
$157
$126
$129
$132
$136
$139
$108
$111
$114
$118
$121
$90
$93
$96
$99
$103
$80
$81
$83
$85
$87
$70
$72
$73
$75
$77
$60
$62
$63
$65
$67
$50
$52
$53
$55
$57
$40
$42
$44
$45
$47
$30
$32
$34
$35
$37
$20
$22
$24
$26
$27
$1,170
$1,185
$1,200
$1,215
$1,230
$1,185
$1,200
$1,215
$1,230
$1,245
$161
$164
$167
$170
$174
$142
$146
$149
$152
$156
$124
$127
$131
$134
$137
$106
$109
$113
$116
$119
$89
$91
$94
$98
$101
$79
$81
$82
$84
$86
$69
$71
$72
$74
$76
$59
$61
$62
$64
$66
$49
$51
$53
$54
$56
$39
$41
$43
$44
$46
$29
$31
$33
$35
$36
$1,245
$1,260
$1,275
$1,290
$1,305
$1,260
$1,275
$1,290
$1,305
$1,320
$177
$180
$184
$187
$190
$159
$162
$165
$169
$172
$141
$144
$147
$151
$154
$123
$126
$129
$132
$136
$104
$108
$111
$114
$118
$88
$90
$93
$96
$99
$78
$80
$81
$83
$85
$68
$70
$71
$73
$75
$58
$60
$62
$63
$65
$48
$50
$52
$53
$55
$38
$40
$42
$44
$45
$1,320
$1,335
$1,350
$1,365
$1,380
$1,335
$1,350
$1,365
$1,380
$1,395
$194
$197
$200
$203
$207
$175
$179
$182
$185
$189
$157
$160
$164
$167
$170
$139
$142
$146
$149
$152
$121
$124
$127
$131
$134
$103
$106
$109
$113
$116
$87
$89
$91
$94
$98
$77
$79
$80
$82
$84
$67
$69
$71
$72
$74
$57
$59
$61
$62
$64
$47
$49
$51
$53
$54
$1,395
$1,410
$1,425
$1,440
$1,455
$1,410
$1,425
$1,440
$1,455
$1,470
$210
$213
$217
$220
$223
$192
$195
$198
$202
$205
$174
$177
$180
$184
$187
$156
$159
$162
$165
$169
$137
$141
$144
$147
$151
$119
$122
$126
$129
$132
$101
$104
$108
$111
$114
$86
$88
$89
$93
$96
$76
$78
$80
$81
$83
$66
$68
$70
$71
$73
$56
$58
$60
$62
$63
$1,470
$1,485
$1,485
$1,500
$227
$230
$208
$212
$190
$193
$172
$175
$154
$157
$136
$139
$117
$121
$99
$103
$85
$87
$75
$77
$65
$67
Publication 15-T (2021)
$9
$10
$12
$13
$1
$2
$4
$5
$0
$0
$0
$0
$0
$0
$0
$0
Page 27
2021 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier
WEEKLY Payroll Period
If the Wage Amount
(line 1a)
is
At least
$1,500
$1,515
$1,530
But less
than
$1,515
$1,530
$1,545
$1,545
$1,560
$1,575
$1,590
$1,605
SINGLE Persons
And the number of allowances is:
0
1
2
3
4
5
6
7
8
9
10
$106
$109
$112
$89
$91
$94
$79
$80
$82
$69
$71
$72
$233
$236
$240
$215
$218
$222
$197
$200
$203
The Tentative Withholding Amount is:
$179
$160
$142
$124
$182
$164
$146
$127
$185
$167
$149
$131
$1,560
$1,575
$1,590
$1,605
$1,620
$243
$246
$250
$253
$256
$225
$228
$231
$235
$238
$207
$210
$213
$217
$220
$189
$192
$195
$198
$202
$170
$174
$177
$180
$184
$152
$155
$159
$162
$165
$134
$137
$141
$144
$147
$116
$119
$122
$126
$129
$98
$101
$104
$107
$111
$84
$86
$88
$89
$93
$74
$76
$78
$80
$81
$1,620
$1,635
$1,650
$1,665
$1,680
$1,635
$1,650
$1,665
$1,680
$1,695
$260
$263
$266
$269
$273
$241
$245
$248
$251
$255
$223
$226
$230
$233
$236
$205
$208
$212
$215
$218
$187
$190
$193
$197
$200
$169
$172
$175
$179
$182
$150
$154
$157
$160
$164
$132
$136
$139
$142
$145
$114
$117
$121
$124
$127
$96
$99
$102
$106
$109
$83
$85
$87
$89
$91
$1,695
$1,710
$1,725
$1,740
$1,755
$1,710
$1,725
$1,740
$1,755
$1,770
$276
$279
$283
$286
$290
$258
$261
$264
$268
$271
$240
$243
$246
$250
$253
$222
$225
$228
$231
$235
$203
$207
$210
$213
$217
$185
$188
$192
$195
$198
$167
$170
$174
$177
$180
$149
$152
$155
$159
$162
$131
$134
$137
$140
$144
$112
$116
$119
$122
$126
$94
$97
$101
$104
$107
$1,770
$1,785
$1,800
$1,785
$1,800
$1,815
$293
$297
$301
$274
$278
$281
$256
$259
$263
$238
$241
$245
$220
$223
$226
$202
$205
$208
$183
$187
$190
$165
$169
$172
$147
$150
$154
$129
$132
$135
$111
$114
$117
Page 28
Publication 15-T (2021)
2021 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier
BIWEEKLY Payroll Period
If the Wage Amount
(line 1a)
is
MARRIED Persons
And the number of allowances is:
0
1
2
3
4
5
6
7
8
9
10
At least
But less
than
$0
$470
$480
$490
$500
$470
$480
$490
$500
$510
$0
$1
$2
$3
$4
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$510
$520
$530
$540
$550
$520
$530
$540
$550
$560
$5
$6
$7
$8
$9
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$560
$570
$580
$590
$600
$570
$580
$590
$600
$610
$10
$11
$12
$13
$14
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$610
$620
$630
$640
$650
$620
$630
$640
$650
$660
$15
$16
$17
$18
$19
$0
$0
$0
$1
$2
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$660
$670
$680
$690
$700
$670
$680
$690
$700
$710
$20
$21
$22
$23
$24
$3
$4
$5
$6
$7
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$710
$720
$730
$740
$750
$720
$730
$740
$750
$760
$25
$26
$27
$28
$29
$8
$9
$10
$11
$12
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$760
$770
$780
$790
$800
$770
$780
$790
$800
$810
$30
$31
$32
$33
$34
$13
$14
$15
$16
$17
$0
$0
$0
$0
$1
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$810
$820
$830
$840
$850
$820
$830
$840
$850
$860
$35
$36
$37
$38
$39
$18
$19
$20
$21
$22
$2
$3
$4
$5
$6
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$860
$870
$880
$890
$900
$870
$880
$890
$900
$910
$40
$41
$42
$43
$44
$23
$24
$25
$26
$27
$7
$8
$9
$10
$11
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$910
$920
$930
$940
$950
$920
$930
$940
$950
$960
$45
$46
$47
$48
$49
$28
$29
$30
$31
$32
$12
$13
$14
$15
$16
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$960
$970
$50
$33
$17
$0
$0
$0
$0
$0
$0
$0
$0
The Tentative Withholding Amount is:
Publication 15-T (2021)
Page 29
2021 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier
BIWEEKLY Payroll Period
If the Wage Amount
(line 1a)
is
At least
$970
$980
$990
$1,000
But less
than
$980
$990
$1,000
$1,010
$1,010
$1,020
$1,030
$1,040
$1,050
MARRIED Persons
And the number of allowances is:
0
1
2
3
4
5
6
7
8
9
10
$51
$52
$53
$54
$34
$35
$36
$37
$18
$19
$20
$21
The Tentative Withholding Amount is:
$1
$0
$0
$0
$2
$0
$0
$0
$3
$0
$0
$0
$4
$0
$0
$0
$1,020
$1,030
$1,040
$1,050
$1,060
$55
$56
$57
$58
$59
$38
$39
$40
$41
$42
$22
$23
$24
$25
$26
$5
$6
$7
$8
$9
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$1,060
$1,070
$1,080
$1,090
$1,100
$1,070
$1,080
$1,090
$1,100
$1,110
$60
$61
$62
$63
$64
$43
$44
$45
$46
$47
$27
$28
$29
$30
$31
$10
$11
$12
$13
$14
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$1,110
$1,120
$1,130
$1,140
$1,150
$1,120
$1,130
$1,140
$1,150
$1,160
$65
$66
$67
$68
$69
$48
$49
$50
$51
$52
$32
$33
$34
$35
$36
$15
$16
$17
$18
$19
$0
$0
$0
$1
$2
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$1,160
$1,170
$1,180
$1,190
$1,200
$1,170
$1,180
$1,190
$1,200
$1,210
$70
$71
$72
$73
$74
$53
$54
$55
$56
$57
$37
$38
$39
$40
$41
$20
$21
$22
$23
$24
$3
$4
$5
$6
$7
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$1,210
$1,220
$1,230
$1,270
$1,310
$1,220
$1,230
$1,270
$1,310
$1,350
$75
$76
$78
$83
$88
$58
$59
$62
$66
$70
$42
$43
$45
$49
$53
$25
$26
$28
$32
$36
$8
$9
$12
$16
$20
$0
$0
$0
$0
$3
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$1,350
$1,390
$1,430
$1,470
$1,510
$1,390
$1,430
$1,470
$1,510
$1,550
$93
$98
$102
$107
$112
$74
$78
$83
$87
$92
$57
$61
$65
$69
$73
$40
$44
$48
$52
$56
$24
$28
$32
$36
$40
$7
$11
$15
$19
$23
$0
$0
$0
$3
$7
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$1,550
$1,590
$1,630
$1,670
$1,710
$1,590
$1,630
$1,670
$1,710
$1,750
$117
$122
$126
$131
$136
$97
$102
$107
$111
$116
$77
$82
$87
$91
$96
$60
$64
$68
$72
$76
$44
$48
$52
$56
$60
$27
$31
$35
$39
$43
$11
$15
$19
$23
$27
$0
$0
$2
$6
$10
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$1,750
$1,790
$1,830
$1,870
$1,910
$1,790
$1,830
$1,870
$1,910
$1,950
$141
$146
$150
$155
$160
$121
$126
$131
$135
$140
$101
$106
$111
$115
$120
$81
$86
$91
$96
$100
$64
$68
$72
$76
$81
$47
$51
$55
$59
$63
$31
$35
$39
$43
$47
$14
$18
$22
$26
$30
$0
$2
$6
$10
$14
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$1,950
$1,990
$2,030
$2,070
$2,110
$1,990
$2,030
$2,070
$2,110
$2,150
$165
$170
$174
$179
$184
$145
$150
$155
$159
$164
$125
$130
$135
$139
$144
$105
$110
$115
$120
$124
$85
$90
$95
$100
$105
$67
$71
$75
$80
$85
$51
$55
$59
$63
$67
$34
$38
$42
$46
$50
$18
$22
$26
$30
$34
$1
$5
$9
$13
$17
$0
$0
$0
$0
$1
$2,150
$2,190
$2,190
$2,230
$189
$194
$169
$174
$149
$154
$129
$134
$109
$114
$90
$94
$71
$75
$54
$58
$38
$42
$21
$25
$5
$9
Page 30
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
Publication 15-T (2021)
2021 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier
BIWEE…