Note: If the result is less than zero, the Adjusted Annual Wage Amount is zero.

Form W‑4 Status: | Amount: |
---|---|

Employee has not submitted a 2020 or later Form W‑4. | Multiply the number of withholding allowances claimed on previous Form W‑4 by $4,300. |

Employee submitted a 2020 or later Form W‑4 and the step 2 box is checked on the Form W‑4. | $0 |

Employee has submitted a 2020 or later Form W‑4, the step 2 box is not checked on the Form W‑4, and the marital status is Married Filing Jointly. | $12,900 |

Employee has submitted a 2020 or later Form W‑4, the step 2 box is not checked on the Form W‑4 and the marital status is NOT Married Filing Jointly. | $8,600 |

Note: If the result is less than zero, the Adjusted Annual Wage Amount is zero.

The Standard Single Tax Table is used for employees who have:

- not submitted a 2020 or later Form W‑4 and claim Single or Married Filing Separately.
OR

- submitted a 2020 or later Form W‑4, claim Single or Married Filing Separately, and did not check the box in step 2 of the IRSFormW‑4 (to view the IRS Form W‑4, including tables and worksheets).
Standard Single Tax Table

If the Amount of Taxable Income Is:

The Amount of Federal Income Tax Withholding Should Be:

Over $0 but not over $4,350.00

$0

Over $4,350.00 but not over $14,625.00

$0 plus 10.0% of excess over $4,350.00

Over $14,625.00 but not over $46,125.00

$1,027.50 plus 12.0% of excess over $14,625.00

Over $46,125.00 but not over $93,425.00

$4,807.50 plus 22.0% of excess over $46,125.00

Over $93,425.00 but not over $174,400.00

$15,213.50 plus 24.0% of excess over $93,425.00

Over $174,400.00 but not over $220,300.00

$34,647.50 plus 32.0% of excess over $174,400.00

Over $220,300.00 but not over $544,250.00

$49,335.50 plus 35.0% of excess over $220,300.00

Over $544,250.00

$162,718.00 plus 37.0% of excess over $544,250.00

The Standard Married Filing Jointly Tax Table is used for employees who have:

- not submitted a 2020 or later Form W‑4 and claim Married.
OR

- submitted a 2020 or later Form W‑4, claim Married Filing Jointly, and did not check the box in step 2 of the IRSFormW‑4 (to view the IRS Form W‑4, including tables and worksheets).
Standard Married Filing Jointly Tax Table

If the Amount of Taxable Income Is:

The Amount of Federal Income Tax Withholding Should Be:

Over $0 but not over $13,000.00

$0

Over $13,000.00 but not over $33,550.00

$0 plus 10.0% of excessover $13,000.00

Over $33,550.00 but not over $96,550.00

$2,055.00 plus 12.0% of excessover $33,550.00

Over $96,550.00but not over $191,150.00

$9,615.00 plus 22.0% of excessover $96,550.00

Over $191,150.00 but not over $353,100.00

$30,427.00 plus 24.0% of excessover $191,150.00

Over $353,100.00 but not over $444,900.00

$69,295.00 plus 32.0% of excessover $353,100.00

Over $444,900.00 but not over $660,850.00

$98,671.00 plus 35.0% of excessover $444,900.00

Over $660,850.00

$174,253.50 plus 37.0% of excessover $660,850.00

Use the table below for employees who have submitted a 2020 or later Form W‑4, claim Head of Household, and did not check the box in step 2 of the IRSFormW‑4 (to view the IRS Form W‑4, including tables and worksheets).

Standard Head of Household Tax Table

If the Amount of Taxable Income Is: | The Amount of Federal Income Tax Withholding Should Be: |
---|---|

Over $0 but not over $10,800.00 | $0 |

Over $10,800.00 but not over $25,450.00 | $0 plus 10.0% of excessover $10,800.00 |

Over $25,450.00 but not over $66,700.00 | $1,465.00 plus 12.0% of excessover $25,450.00 |

Over $66,700.00 but not over $99,850.00 | $6,415.00 plus 22.0% of excessover $66,700.00 |

Over $99,850.00 but not over $180,850.00 | $13,708.00 plus 24.0% of excessover $99,850.00 |

Over $180,850.00 but not over $226,750.00 | $33,148.00 plus 32.0% of excess over $180,850.00 |

Over $226,750.00 but not over $550,700.00 | $47,836.00 plus 35.0% of excess over $226,750.00 |

Over $550,700.00 | $161,218.50 plus 37.0% of excess over $550,700.00 |

Use the table below for employees who have submitted a 2020 or later Form W‑4, claim Single or Married Filing Separately, and checked the box in step 2 of the IRSFormW‑4 (to view the IRS Form W‑4, including tables and worksheets).

Higher Single Tax Table

If the Amount of Taxable Income Is: | The Amount of Federal Income Tax Withholding Should Be: |
---|---|

Over $0 but not over $6,475.00 | $0 |

Over $6,475.00 but not over $11,613.00 | $0 plus 10.0% of excessover $6,475.00 |

Over $11,613.00 but not over $27,363.00 | $513.75 plus 12.0% of excessover $11,613.00 |

Over $27,363.00 but not over $51,013.00 | $2,403.75 plus 22.0% of excessover $27,363.00 |

Over $51,013.00 but not over $91,500.00 | $7,606.75 plus 24.0% of excessover $51,013.00 |

Over $91,500.00 but not over $114,450.00 | $17,323.75 plus 32.0% of excessover $91,500.00 |

Over $114,450.00 but not over $276,425.00 | $24,667.75 plus 35.0% of excessover $114,450.00 |

Over $276,425.00 | $81,359.00 plus 37.0% of excessover $276,425.00 |

Use the table below for employees who have submitted a 2020 or later Form W‑4, claim Married Filing Jointly, and checked the box in step 2 of the IRSFormW‑4 (to view the IRS Form W‑4, including tables and worksheets).

Higher Married Filing Jointly Tax Table

If the Amount of Taxable Income Is: | The Amount of Federal Income Tax Withholding Should Be: |
---|---|

Over $0 but not over $12,950.00 | $0 |

Over $12,950.00 but not over $23,225.00 | $0 plus 10.0% of excessover $12,950.00 |

Over $23,225.00 but not over $54,725.00 | $1,027.50 plus 12.0% of excess over $23,225.00 |

Over $54,725.00 but not over $102,025.00 | $4,807.50 plus 22.0% of excessover $54,725.00 |

Over $102,025.00 but not over $183,000.00 | $15,213.50 plus 24.0% of excess over $102,025.00 |

Over $183,000.00 but not over $228,900.00 | $34,647.50 plus 32.0% of excess over $183,000.00 |

Over $228,900.00 but not over $336,875.00 | $49,335.50 plus 35.0% of excess over $228,900.00 |

Over $336,875.00 | $87,126.75 plus 37.0% of excess over $336,875.00 |

Use the table below for employees who have submitted a 2020 or later Form W‑4, claim Head of Household, and checked the box in step 2 of the IRSFormW‑4 (to view the IRS Form W‑4, including tables and worksheets).

Higher Head of Household Tax Table

If the Amount of Taxable Income Is: | The Amount of Federal Income Tax Withholding Should Be: |
---|---|

Over $0 but not over $9,700.00 | $0 |

Over $9,700.00 but not over $17,025.00 | $0 plus 10.0% of excess over $9,700.00 |

Over $17,025.00 but not over $37,650.00 | $732.50 plus 12.0% of excess over $17,025.00 |

Over $37,650.00 but not over $54,225.00 | $3,207.50 plus 22.0% of excess over $37,650.00 |

Over $54,225.00 but not over $94,725.00 | $6,854.00 plus 24.0% of excess over $54,225.00 |

Over $94,725.00 but not over $117,675.00 | $16,574.00 plus 32.0% of excess over $94,725.00 |

Over $117,675.00 but not over $279,650.00 | $23,918.00 plus 35.0% of excess over $117,675.00 |

Over $279,650.00 | $80,609.25 plus 37.0% of excess over $279,650.00 |