Bi-Weekly Federal Withholding Table

TABLE 2-BIWEEKLY PAYROLL PERIOD

(a) SINGLE person (including head of household) -
If the amount of wages (after subtracting withholding allowances is: The Amount of income tax to withhold is:
Not over $81   $0  
Over - But not over -   of excess over -
$81 $408 $0.00 plus 10% $81
$408 $1,408 $32.70 plus 15% $408
$1,408 $3,296 $182.70 plus 25% $1,408
$3,296 $6,788 $654.70 plus 28% $3,296
$6,788 $14,663 $1,632.46 plus 33% $6,788
$14,663   $4,231.21 plus 35% $14,663
(b) MARRIED person -
If the amount of wages (after subtracting withholding allowances is: The Amount of income tax to withhold is:
Not over $304   $0  
Over - But not over -   of excess over -
$304 $958 $0.00 plus 10% $304
$958 $2,958 $65.40 plus 15% $958
$2,958 $5,663 $365.40 plus 25% $2,958
$5,663 $8,469 $1,041.65 plus 28% $5,663
$8,469 $14,887 $1,827.33 plus 33% $8,469
$14,887   $3,945.27 plus 35% $14,887