TAXES 21-35, U.S. Federal Income Tax Withholding (2023)

Subtract the nontaxable biweekly Thrift Savings Plan contribution from the gross biweekly wages.

Subtract the nontaxable biweekly Federal Employee Health Benefits Plan payment(s) (includes dental and vision insurance program, and flexible spending account-health care and dependent care deductions) from the amount computed in step 1.

Add the taxable biweekly fringe benefits (e.g., taxable life insurance) to the amount computed in step 2 to obtain the adjusted gross biweekly wages.

Multiply the adjusted gross biweekly wages by the number of pay dates in the tax year to obtain the gross annual wages.

If the employee has submitted a 2020 or later Form W‑4, then add the annual Other Income claimed in step 4a of the Form W‑4.

If the employee has submitted a 2020 or later Form W‑4, then subtract the annual deductions claimed in step 4b of the Form W‑4.

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

Subtract the wage exemption amount from the table below based on Form W‑4 status.

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.

Apply the taxable income computed in step 8 to one of the tables below to determine the Federal income tax withholding.

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

Divide the annual Federal income tax withholding calculated in step 9 by the number of pay dates in the tax year to obtain the biweekly Tentative Federal Withholding amount.

If the employee has submitted a 2020 or later Form W‑4 and has entered an Annual Dependent Tax Credit in step 3 of the Form W‑4, divide the Annual Dependent Tax Credit by the appropriate number of pay dates in the tax year. Subtract the result from the biweekly Tentative Federal Withholding amount in step 10.

If the employee has elected to have additional tax withheld per pay period, then add the additional amount to the pay period tax calculated in the previous steps to determine the amount of tax to be withheld for this payroll period.

TAXES 21-35, U.S. Federal Income Tax Withholding (2023)

References