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 $87   $0  
Over - But not over -   of excess over -
$87 $436 $0.00 plus 10% $87
$436 $1,506 $34.90 plus 15% $436
$1,506 $3,523 $195.40 plus 25% $1,506
$3,523 $7,254 $699.65 plus 28% $3,523
$7,254 $15,667 $1,744.33 plus 33% $7,254
$15,667 $15,731 $4,520.62 plus 35% $15,667
$15,731   $4,543.02 plus 39.6%
$15,731
(b) MARRIED person -
If the amount of wages (after subtracting withholding allowances is: The Amount of income tax to withhold is:
Not over $325   $0  
Over - But not over -   of excess over -

$325

$1,023 $0.00 plus 10% $325
$1,023 $3,163 $69.80 plus 15% $1,023
$3,163 $6,050 $390.80 plus 25% $3,163
$6,050 $9,050 $1,112.55 plus 28% $6,050
$9,050 $15,906 $1,952.55 plus 33% $9,050
$15,906 $17,925 $4,215.03 plus 35% $15,906
$17,925   $4,921.68 plus 39.6% $17,925