Userid: ________ Leading adjust: -15% ❏ Draft ❏ Ok to PrintPAGER/SGML Fileid: P15A.SGM (29-Dec-2005) (Init. & date)

Filename: D:\USERS\49fcb\documents\Epicfiles\2006p15A.sgm

Page 1 of 58 of Publication 15-A 11:17 - 29-DEC-2005

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

ContentsDepartment of the TreasuryInternal Revenue Service What’s New . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1

Reminders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2Publication 15-A Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3(Rev. January 2006)Cat. No. 21453T 1. Who Are Employees? . . . . . . . . . . . . . . . . . . . . 3

2. Employee or Independent Contractor? . . . . . . 6

3. Employees of Exempt Organizations . . . . . . . . 8Employer’s4. Religious Exemptions . . . . . . . . . . . . . . . . . . . . 9Supplemental 5. Wages and Other Compensation . . . . . . . . . . . 106. Sick Pay Reporting . . . . . . . . . . . . . . . . . . . . . . 13Tax Guide7. Special Rules for Paying Taxes . . . . . . . . . . . . 19

8. Pensions and Annuities . . . . . . . . . . . . . . . . . . 21(Supplement to9. Alternative Methods for FiguringPublication 15 Withholding . . . . . . . . . . . . . . . . . . . . . . . . . . . 22

Formula Tables for Percentage Method(Circular E),Withholding . . . . . . . . . . . . . . . . . . . . . . . . . 23

Employer’s Tax Guide) Wage Bracket Percentage Method Tables . . . . . 26Combined Income Tax, Employee Social

Security Tax, and Employee MedicareTax Withholding Tables . . . . . . . . . . . . . . . . 35

10. Tables for Withholding onDistributions of Indian Gaming Profits toTribal Members . . . . . . . . . . . . . . . . . . . . . . . . . 56

Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58

Quick and Easy Access to IRS Tax Helpand Tax Products . . . . . . . . . . . . . . . . . . . . . . . 59

What’s NewNew forms in Spanish. Your Spanish-speaking employ-ees may claim withholding allowances using FormaW-4(SP), Certificado de Exención de la Retención del(la)Empleado(a), in place of Form W-4, Employee’s Withhold-ing Allowance Certificate. Instructions, in Spanish, forcompleting Form W-4 or Forma W-4(SP) are available inPublication 579SP, Cómo Preparar la Declaración de Im-puesto Federal. For nonemployees, new Forma W-9(SP),Solicitad y Certificación del Número de Identificación delContribuyente, may be used in place of Form W-9, Re-quest for Taxpayer Identification Number and Certification.

Get forms and other information New IRS procedure for review of Forms W-4. Employ-faster and easier by: ers no longer have to routinely send copies of Forms W-4

claiming more than 10 allowances and certain “exempt”Internet • www.irs.govForms W-4 to the IRS. However, Forms W-4 are stillsubject to review by the IRS. See Publication 15 (CircularE), Employer’s Tax Guide, for details.TM

for Business New procedure for withholding income taxes on thewww.irs.gov/efile wages of nonresident alien employees. For wages paid

on or after January 1, 2006, employers are required to

Double click on the appropriate icon to the left for withholding tables provided in a Microsoft Excel spreadsheet (opens in a separate Excel (.xls) file).

Casino Profits WH

TABLES FOR WITHHOLDING ON DISTRIBUTIONS OF INDIAN CASINO PROFITS TO TRIBAL MEMBERS

Tables For All Individuals

(For Payments Made in 2006)

TABLE 1- WEEKLY Distribution PeriodTABLE 2-BIWEEKLY Distribution Period

If the amount of theThe amount of income taxIf the amount of theThe amount of income tax

payment is:to withhold is:payment is:to withhold is:

Not over$163$0Not over$325$0

Over-But not over-of excess over-Over-But not over-of excess over-

$163$30810%-$163$325$61510%-$325

$308$752$14.50plus15%-$308$615$1,504$29.00015%-$615

$752$1,589$81.10plus25%-$752$1,504$3,179$162.35025%-$1,504

$1,589--$290.35plus28%-$1,589$3,179--$581.10028%-$3,179

TABLE 3- SEMIMONTHLY Distribution PeriodTABLE 4-MONTHLY Distribution Period

If the amount of theThe amount of income taxIf the amount of theThe amount of income tax

payment is:to withhold is:payment is:to withhold is:

Not over$352$0Not over$704$0

Over-But not over-of excess over-Over-But not over-of excess over-

$352$66710%-$352$704$1,33310%-$704

$667$1,629$31.50plus15%-$667$1,333$3,258$62.9015%-$1,333

$1,629$3,444$175.80plus25%-$1,629$3,258$6,888$351.65plus25%-$3,258

$3,444--$629.55plus28%-$3,444$6,888--$1,259.15plus28%-$6,888

TABLE 5- QUARTERLY Distribution PeriodTABLE 6- SEMIANNUAL Payroll Period

If the amount of theThe amount of income taxIf the amount of theThe amount of income tax

payment is:to withhold is:payment is:to withhold is:

Not over$2,113$0Not over$4,225$0

Over-But not over-of excess over-Over-But not over-of excess over-

$2,113$4,00010%-$2,113$4,225$8,00010%-$4,225

$4,000$9,775$188.70plus15%-$4,000$8,000$19,550$377.50plus15%-$8,000

$9,775$20,663$1,054.95plus25%-$9,775$19,550$41,325$2,110.00plus25%-$19,550

$20,663--$3,776.95plus28%-$20,663$41,325--$7,553.75plus28%-$41,325

TABLE 7- ANNUAL Distribution PeriodTABLE 8- DAILY or MISCELLANEOUS Distribution Period

If the amount of theThe amount of income taxIf the amount of theThe amount of income tax

payment is:to withhold is:payment is:to withhold is:

Not over-$8,450$0Not over$32.50$0

Over-But not over-of excess over-Over-But not over-of excess over-

$8,450$16,00010%-$8,450$32.50$61.5010%$32.50

$16,000$39,100$755.00plus15%-$16,000$61.50$150.40$2.9015%-$61.50

$39,100$82,650$4,220.00plus25%-$39,100$150.40$317.90$16.24plus25%-$150.40

$82,650--$15,107.50plus28%-$82,650$317.90--$58.12plus28%-$317.90

Sheet2

Sheet3

IRSFile AttachmentCasino Profits WH (TY 2006) Table Numbers.xls

Pub 15-A Gross Wages WH

Pub 15-A: Alternative Tax Withholding Methods and TablesPub 15-A: Alternative Tax Withholding Methods and TablesPub 15-A: Alternative Tax Withholding Methods and TablesPub 15-A: Alternative Tax Withholding Methods and Tables

(For Wages Paid In 2006)(For Wages Paid In 2006)(For Wages Paid In 2006)(For Wages Paid In 2006)

Wage Bracket Percentage Method for Computing Income Tax Withholding From Gross WagesWage Bracket Percentage Method for Computing Income Tax Withholding From Gross WagesWage Bracket Percentage Method for Computing Income Tax Withholding From Gross WagesWage Bracket Percentage Method for Computing Income Tax Withholding From Gross Wages

__________________________________

Weekly Payroll PeriodBiweekly Payroll PeriodSemimonthly Payroll PeriodMonthly Payroll Period

63.46126.92137.5275.0275.0

__________________________________

Single PersonsMarried PersonsSingle PersonsMarried PersonsSingle PersonsMarried PersonsSingle PersonsMarried Persons

And gross wages are:And gross wages are:And gross wages are:And gross wages are:And gross wages are:And gross wages are:And gross wages are:And gross wages are:

MultiplyMultiplyMultiplyMultiplyMultiplyMultiplyMultiplyMultiply

If theBut notFromresultBut notFromresultIf theBut notFromresultBut notFromresultIf theBut notFromresultBut notFromresultIf theBut notFromresultBut notFromresult

number ofOverovergross wages 1byOverovergross wages 1bynumber ofOverovergross wages 1byOverovergross wages 1bynumber ofOverovergross wages 1byOverovergross wages 1bynumber ofOverovergross wages 1byOverovergross wages 1by

allowancesallowancesallowancesallowances

is:ABCDABCDis:ABCDABCDis:ABCDABCDis:ABCDABCD

$0.00$192.00subtract$51.0010%$0.00$440.00subtract$154.0010%$0.00$385.00subtract$102.0010%$0.00$881.00subtract$308.0010%$0.00$417.00subtract$110.0010%$0.00$954.00subtract$333.0010%$0.00$833.00subtract$221.0010%$0.00$1,908.00subtract$667.0010%

$192.00$620.00subtract$98.0015%$440.00$1,308.00subtract$249.3315%$385.00$1,240.00subtract$196.3315%$881.00$2,617.00subtract$499.0015%$417.00$1,343.00subtract$212.3315%$954.00$2,835.00subtract$540.0015%$833.00$2,687.00subtract$425.0015%$1,908.00$5,670.00subtract$1,080.6715%

0$620.00$1,409.00subtract$306.8025%$1,308.00$2,440.00subtract$672.8025%0$1,240.00$2,817.00subtract$613.8025%$2,617.00$4,881.00subtract$1,346.2025%0$1,343.00$3,052.00subtract$664.6025%$2,835.00$5,288.00subtract$1,458.0025%0$2,687.00$6,104.00subtract$1,329.8025%$5,670.00$10,575.00subtract$2,916.4025%

$1,409.00$3,013.00subtract$424.8928%$2,440.00$3,759.00subtract$862.1428%$2,817.00$6,025.00subtract$849.8628%$4,881.00$7,517.00subtract$1,724.9328%$3,052.00$6,527.00subtract$920.3928%$5,288.00$8,144.00subtract$1,868.3628%$6,104.00$13,054.00subtract$1,841.3228%$10,575.00$16,288.00subtract$3,736.9628%

$3,013.00$6,508.00subtract$817.0333%$3,759.00$6,607.00subtract$1,301.0633%$6,025.00$13,015.00subtract$1,633.9733%$7,517.00$13,213.00subtract$2,602.5233%$6,527.00$14,100.00subtract$1,769.8833%$8,144.00$14,315.00subtract$2,819.2133%$13,054.00$28,200.00subtract$3,540.2133%$16,288.00$28,629.00subtract$5,638.6433%

$6,508.00--subtract$1,142.2335%$6,607.00--subtract$1,604.2635%$13,015.00--subtract$2,284.3135%$13,213.00--subtract$3,208.8335%$14,100.00--subtract$2,474.4635%$14,315.00--subtract$3,476.1135%$28,200.00--subtract$4,949.3435%$28,629.00--subtract$6,952.3735%

$0.00$255.46subtract$114.4610%$0.00$503.46subtract$217.4610%$0.00$511.92subtract$228.9210%$0.00$1,007.92subtract$434.9210%$0.00$554.50subtract$247.5010%$0.00$1,091.50subtract$470.5010%$0.00$1,108.00subtract$496.0010%$0.00$2,183.00subtract$942.0010%

$255.46$683.46subtract$161.4615%$503.46$1,371.46subtract$312.7915%$511.92$1,366.92subtract$323.2515%$1,007.92$2,743.92subtract$625.9215%$554.50$1,480.50subtract$349.8315%$1,091.50$2,972.50subtract$677.5015%$1,108.00$2,962.00subtract$700.0015%$2,183.00$5,945.00subtract$1,355.6715%

1$683.46$1,472.46subtract$370.2625%$1,371.46$2,503.46subtract$736.2625%1$1,366.92$2,943.92subtract$740.7225%$2,743.92$5,007.92subtract$1,473.1225%1$1,480.50$3,189.50subtract$802.1025%$2,972.50$5,425.50subtract$1,595.5025%1$2,962.00$6,379.00subtract$1,604.8025%$5,945.00$10,850.00subtract$3,191.4025%

$1,472.46$3,076.46subtract$488.3528%$2,503.46$3,822.46subtract$925.6028%$2,943.92$6,151.92subtract$976.7828%$5,007.92$7,643.92subtract$1,851.8528%$3,189.50$6,664.50subtract$1,057.8928%$5,425.50$8,281.50subtract$2,005.8628%$6,379.00$13,329.00subtract$2,116.3228%$10,850.00$16,563.00subtract$4,011.9628%

$3,076.46$6,571.46subtract$880.4933%$3,822.46$6,670.46subtract$1,364.5233%$6,151.92$13,141.92subtract$1,760.8933%$7,643.92$13,339.92subtract$2,729.4433%$6,664.50$14,237.50subtract$1,907.3833%$8,281.50$14,452.50subtract$2,956.7133%$13,329.00$28,475.00subtract$3,815.2133%$16,563.00$28,904.00subtract$5,913.6433%

$6,571.46--subtract$1,205.6935%$6,670.46--subtract$1,667.7235%$13,141.92--subtract$2,411.2335%$13,339.92--subtract$3,335.7535%$14,237.50--subtract$2,611.9635%$14,452.50--subtract$3,613.6135%$28,475.00--subtract$5,224.3435%$28,904.00--subtract$7,227.3735%

$0.00$318.92subtract$177.9210%$0.00$566.92subtract$280.9210%$0.00$638.84subtract$355.8410%$0.00$1,134.84subtract$561.8410%$0.00$692.00subtract$385.0010%$0.00$1,229.00subtract$608.0010%$0.00$1,383.00subtract$771.0010%$0.00$2,458.00subtract$1,217.0010%

$318.92$746.92subtract$224.9215%$566.92$1,434.92subtract$376.2515%$638.84$1,493.84subtract$450.1715%$1,134.84$2,870.84subtract$752.8415%$692.00$1,618.00subtract$487.3315%$1,229.00$3,110.00subtract$815.0015%$1,383.00$3,237.00subtract$975.0015%$2,458.00$6,220.00subtract$1,630.6715%

2$746.92$1,535.92subtract$433.7225%$1,434.92$2,566.92subtract$799.7225%2$1,493.84$3,070.84subtract$867.6425%$2,870.84$5,134.84subtract$1,600.0425%2$1,618.00$3,327.00subtract$939.6025%$3,110.00$5,563.00subtract$1,733.0025%2$3,237.00$6,654.00subtract$1,879.8025%$6,220.00$11,125.00subtract$3,466.4025%

$1,535.92$3,139.92subtract$551.8128%$2,566.92$3,885.92subtract$989.0628%$3,070.84$6,278.84subtract$1,103.7028%$5,134.84$7,770.84subtract$1,978.7728%$3,327.00$6,802.00subtract$1,195.3928%$5,563.00$8,419.00subtract$2,143.3628%$6,654.00$13,604.00subtract$2,391.3228%$11,125.00$16,838.00subtract$4,286.9628%

$3,139.92$6,634.92subtract$943.9533%$3,885.92$6,733.92subtract$1,427.9833%$6,278.84$13,268.84subtract$1,887.8133%$7,770.84$13,466.84subtract$2,856.3633%$6,802.00$14,375.00subtract$2,044.8833%$8,419.00$14,590.00subtract$3,094.2133%$13,604.00$28,750.00subtract$4,090.2133%$16,838.00$29,179.00subtract$6,188.6433%

$6,634.92--subtract$1,269.1535%$6,733.92--subtract$1,731.1835%$13,268.84--subtract$2,538.1535%$13,466.84--subtract$3,462.6735%$14,375.00--subtract$2,749.4635%$14,590.00--subtract$3,751.1135%$28,750.00--subtract$5,499.3435%$29,179.00--subtract$7,502.3735%

$0.00$382.38subtract$241.3810%$0.00$630.38subtract$344.3810%$0.00$765.76subtract$482.7610%$0.00$1,261.76subtract$688.7610%$0.00$829.50subtract$522.5010%$0.00$1,366.50subtract$745.5010%$0.00$1,658.00subtract$1,046.0010%$0.00$2,733.00subtract$1,492.0010%

$382.38$810.38subtract$288.3815%$630.38$1,498.38subtract$439.7115%$765.76$1,620.76subtract$577.0915%$1,261.76$2,997.76subtract$879.7615%$829.50$1,755.50subtract$624.8315%$1,366.50$3,247.50subtract$952.5015%$1,658.00$3,512.00subtract$1,250.0015%$2,733.00$6,495.00subtract$1,905.6715%

3$810.38$1,599.38subtract$497.1825%$1,498.38$2,630.38subtract$863.1825%3$1,620.76$3,197.76subtract$994.5625%$2,997.76$5,261.76subtract$1,726.9625%3$1,755.50$3,464.50subtract$1,077.1025%$3,247.50$5,700.50subtract$1,870.5025%3$3,512.00$6,929.00subtract$2,154.8025%$6,495.00$11,400.00subtract$3,741.4025%

$1,599.38$3,203.38subtract$615.2728%$2,630.38$3,949.38subtract$1,052.5228%$3,197.76$6,405.76subtract$1,230.6228%$5,261.76$7,897.76subtract$2,105.6928%$3,464.50$6,939.50subtract$1,332.8928%$5,700.50$8,556.50subtract$2,280.8628%$6,929.00$13,879.00subtract$2,666.3228%$11,400.00$17,113.00subtract$4,561.9628%

$3,203.38$6,698.38subtract$1,007.4133%$3,949.38$6,797.38subtract$1,491.4433%$6,405.76$13,395.76subtract$2,014.7333%$7,897.76$13,593.76subtract$2,983.2833%$6,939.50$14,512.50subtract$2,182.3833%$8,556.50$14,727.50subtract$3,231.7133%$13,879.00$29,025.00subtract$4,365.2133%$17,113.00$29,454.00subtract$6,463.6433%

$6,698.38--subtract$1,332.6135%$6,797.38--subtract$1,794.6435%$13,395.76--subtract$2,665.0735%$13,593.76--subtract$3,589.5935%$14,512.50--subtract$2,886.9635%$14,727.50--subtract$3,888.6135%$29,025.00--subtract$5,774.3435%$29,454.00--subtract$7,777.3735%

$0.00$445.84subtract$304.8410%$0.00$693.84subtract$407.8410%$0.00$892.68subtract$609.6810%$0.00$1,388.68subtract$815.6810%$0.00$967.00subtract$660.0010%$0.00$1,504.00subtract$883.0010%$0.00$1,933.00subtract$1,321.0010%$0.00$3,008.00subtract$1,767.0010%

$445.84$873.84subtract$351.8415%$693.84$1,561.84subtract$503.1715%$892.68$1,747.68subtract$704.0115%$1,388.68$3,124.68subtract$1,006.6815%$967.00$1,893.00subtract$762.3315%$1,504.00$3,385.00subtract$1,090.0015%$1,933.00$3,787.00subtract$1,525.0015%$3,008.00$6,770.00subtract$2,180.6715%

4$873.84$1,662.84subtract$560.6425%$1,561.84$2,693.84subtract$926.6425%4$1,747.68$3,324.68subtract$1,121.4825%$3,124.68$5,388.68subtract$1,853.8825%4$1,893.00$3,602.00subtract$1,214.6025%$3,385.00$5,838.00subtract$2,008.0025%4$3,787.00$7,204.00subtract$2,429.8025%$6,770.00$11,675.00subtract$4,016.4025%

$1,662.84$3,266.84subtract$678.7328%$2,693.84$4,012.84subtract$1,115.9828%$3,324.68$6,532.68subtract$1,357.5428%$5,388.68$8,024.68subtract$2,232.6128%$3,602.00$7,077.00subtract$1,470.3928%$5,838.00$8,694.00subtract$2,418.3628%$7,204.00$14,154.00subtract$2,941.3228%$11,675.00$17,388.00subtract$4,836.9628%

$3,266.84$6,761.84subtract$1,070.8733%$4,012.84$6,860.84subtract$1,554.9033%$6,532.68$13,522.68subtract$2,141.6533%$8,024.68$13,720.68subtract$3,110.2033%$7,077.00$14,650.00subtract$2,319.8833%$8,694.00$14,865.00subtract$3,369.2133%$14,154.00$29,300.00subtract$4,640.2133%$17,388.00$29,729.00subtract$6,738.6433%

$6,761.84--subtract$1,396.0735%$6,860.84--subtract$1,858.1035%$13,522.68--subtract$2,791.9935%$13,720.68--subtract$3,716.5135%$14,650.00--subtract$3,024.4635%$14,865.00--subtract$4,026.1135%$29,300.00--subtract$6,049.3435%$29,729.00--subtract$8,052.3735%

$0.00$509.30subtract$368.3010%$0.00$757.30subtract$471.3010%$0.00$1,019.60subtract$736.6010%$0.00$1,515.60subtract$942.6010%$0.00$1,104.50subtract$797.5010%$0.00$1,641.50subtract$1,020.5010%$0.00$2,208.00subtract$1,596.0010%$0.00$3,283.00subtract$2,042.0010%

$509.30$937.30subtract$415.3015%$757.30$1,625.30subtract$566.6315%$1,019.60$1,874.60subtract$830.9315%$1,515.60$3,251.60subtract$1,133.6015%$1,104.50$2,030.50subtract$899.8315%$1,641.50$3,522.50subtract$1,227.5015%$2,208.00$4,062.00subtract$1,800.0015%$3,283.00$7,045.00subtract$2,455.6715%

5$937.30$1,726.30subtract$624.1025%$1,625.30$2,757.30subtract$990.1025%5$1,874.60$3,451.60subtract$1,248.4025%$3,251.60$5,515.60subtract$1,980.8025%5$2,030.50$3,739.50subtract$1,352.1025%$3,522.50$5,975.50subtract$2,145.5025%5$4,062.00$7,479.00subtract$2,704.8025%$7,045.00$11,950.00subtract$4,291.4025%

$1,726.30$3,330.30subtract$742.1928%$2,757.30$4,076.30subtract$1,179.4428%$3,451.60$6,659.60subtract$1,484.4628%$5,515.60$8,151.60subtract$2,359.5328%$3,739.50$7,214.50subtract$1,607.8928%$5,975.50$8,831.50subtract$2,555.8628%$7,479.00$14,429.00subtract$3,216.3228%$11,950.00$17,663.00subtract$5,111.9628%

$3,330.30$6,825.30subtract$1,134.3333%$4,076.30$6,924.30subtract$1,618.3633%$6,659.60$13,649.60subtract$2,268.5733%$8,151.60$13,847.60subtract$3,237.1233%$7,214.50$14,787.50subtract$2,457.3833%$8,831.50$15,002.50subtract$3,506.7133%$14,429.00$29,575.00subtract$4,915.2133%$17,663.00$30,004.00subtract$7,013.6433%

$6,825.30--subtract$1,459.5335%$6,924.30--subtract$1,921.5635%$13,649.60--subtract$2,918.9135%$13,847.60--subtract$3,843.4335%$14,787.50--subtract$3,161.9635%$15,002.50--subtract$4,163.6135%$29,575.00--subtract$6,324.3435%$30,004.00--subtract$8,327.3735%

$0.00$572.76subtract$431.7610%$0.00$820.76subtract$534.7610%$0.00$1,146.52subtract$863.5210%$0.00$1,642.52subtract$1,069.5210%$0.00$1,242.00subtract$935.0010%$0.00$1,779.00subtract$1,158.0010%$0.00$2,483.00subtract$1,871.0010%$0.00$3,558.00subtract$2,317.0010%

$572.76$1,000.76subtract$478.7615%$820.76$1,688.76subtract$630.0915%$1,146.52$2,001.52subtract$957.8515%$1,642.52$3,378.52subtract$1,260.5215%$1,242.00$2,168.00subtract$1,037.3315%$1,779.00$3,660.00subtract$1,365.0015%$2,483.00$4,337.00subtract$2,075.0015%$3,558.00$7,320.00subtract$2,730.6715%

6$1,000.76$1,789.76subtract$687.5625%$1,688.76$2,820.76subtract$1,053.5625%6$2,001.52$3,578.52subtract$1,375.3225%$3,378.52$5,642.52subtract$2,107.7225%6$2,168.00$3,877.00subtract$1,489.6025%$3,660.00$6,113.00subtract$2,283.0025%6$4,337.00$7,754.00subtract$2,979.8025%$7,320.00$12,225.00subtract$4,566.4025%

$1,789.76$3,393.76subtract$805.6528%$2,820.76$4,139.76subtract$1,242.9028%$3,578.52$6,786.52subtract$1,611.3828%$5,642.52$8,278.52subtract$2,486.4528%$3,877.00$7,352.00subtract$1,745.3928%$6,113.00$8,969.00subtract$2,693.3628%$7,754.00$14,704.00subtract$3,491.3228%$12,225.00$17,938.00subtract$5,386.9628%

$3,393.76$6,888.76subtract$1,197.7933%$4,139.76$6,987.76subtract$1,681.8233%$6,786.52$13,776.52subtract$2,395.4933%$8,278.52$13,974.52subtract$3,364.0433%$7,352.00$14,925.00subtract$2,594.8833%$8,969.00$15,140.00subtract$3,644.2133%$14,704.00$29,850.00subtract$5,190.2133%$17,938.00$30,279.00subtract$7,288.6433%

$6,888.76--subtract$1,522.9935%$6,987.76--subtract$1,985.0235%$13,776.52--subtract$3,045.8335%$13,974.52--subtract$3,970.3535%$14,925.00--subtract$3,299.4635%$15,140.00--subtract$4,301.1135%$29,850.00--subtract$6,599.3435%$30,279.00--subtract$8,602.3735%

$0.00$636.22subtract$495.2210%$0.00$884.22subtract$598.2210%$0.00$1,273.44subtract$990.4410%$0.00$1,769.44subtract$1,196.4410%$0.00$1,379.50subtract$1,072.5010%$0.00$1,916.50subtract$1,295.5010%$0.00$2,758.00subtract$2,146.0010%$0.00$3,833.00subtract$2,592.0010%

$636.22$1,064.22subtract$542.2215%$884.22$1,752.22subtract$693.5515%$1,273.44$2,128.44subtract$1,084.7715%$1,769.44$3,505.44subtract$1,387.4415%$1,379.50$2,305.50subtract$1,174.8315%$1,916.50$3,797.50subtract$1,502.5015%$2,758.00$4,612.00subtract$2,350.0015%$3,833.00$7,595.00subtract$3,005.6715%

7$1,064.22$1,853.22subtract$751.0225%$1,752.22$2,884.22subtract$1,117.0225%7$2,128.44$3,705.44subtract$1,502.2425%$3,505.44$5,769.44subtract$2,234.6425%7$2,305.50$4,014.50subtract$1,627.1025%$3,797.50$6,250.50subtract$2,420.5025%7$4,612.00$8,029.00subtract$3,254.8025%$7,595.00$12,500.00subtract$4,841.4025%

$1,853.22$3,457.22subtract$869.1128%$2,884.22$4,203.22subtract$1,306.3628%$3,705.44$6,913.44subtract$1,738.3028%$5,769.44$8,405.44subtract$2,613.3728%$4,014.50$7,489.50subtract$1,882.8928%$6,250.50$9,106.50subtract$2,830.8628%$8,029.00$14,979.00subtract$3,766.3228%$12,500.00$18,213.00subtract$5,661.9628%

$3,457.22$6,952.22subtract$1,261.2533%$4,203.22$7,051.22subtract$1,745.2833%$6,913.44$13,903.44subtract$2,522.4133%$8,405.44$14,101.44subtract$3,490.9633%$7,489.50$15,062.50subtract$2,732.3833%$9,106.50$15,277.50subtract$3,781.7133%$14,979.00$30,125.00subtract$5,465.2133%$18,213.00$30,554.00subtract$7,563.6433%

$6,952.22--subtract$1,586.4535%$7,051.22--subtract$2,048.4835%$13,903.44--subtract$3,172.7535%$14,101.44--subtract$4,097.2735%$15,062.50--subtract$3,436.9635%$15,277.50--subtract$4,438.6135%$30,125.00--subtract$6,874.3435%$30,554.00--subtract$8,877.3735%

$0.00$699.68subtract$558.6810%$0.00$947.68subtract$661.6810%$0.00$1,400.36subtract$1,117.3610%$0.00$1,896.36subtract$1,323.3610%$0.00$1,517.00subtract$1,210.0010%$0.00$2,054.00subtract$1,433.0010%$0.00$3,033.00subtract$2,421.0010%$0.00$4,108.00subtract$2,867.0010%

$699.68$1,127.68subtract$605.6815%$947.68$1,815.68subtract$757.0115%$1,400.36$2,255.36subtract$1,211.6915%$1,896.36$3,632.36subtract$1,514.3615%$1,517.00$2,443.00subtract$1,312.3315%$2,054.00$3,935.00subtract$1,640.0015%$3,033.00$4,887.00subtract$2,625.0015%$4,108.00$7,870.00subtract$3,280.6715%

8$1,127.68$1,916.68subtract$814.4825%$1,815.68$2,947.68subtract$1,180.4825%8$2,255.36$3,832.36subtract$1,629.1625%$3,632.36$5,896.36subtract$2,361.5625%8$2,443.00$4,152.00subtract$1,764.6025%$3,935.00$6,388.00subtract$2,558.0025%8$4,887.00$8,304.00subtract$3,529.8025%$7,870.00$12,775.00subtract$5,116.4025%

$1,916.68$3,520.68subtract$932.5728%$2,947.68$4,266.68subtract$1,369.8228%$3,832.36$7,040.36subtract$1,865.2228%$5,896.36$8,532.36subtract$2,740.2928%$4,152.00$7,627.00subtract$2,020.3928%$6,388.00$9,244.00subtract$2,968.3628%$8,304.00$15,254.00subtract$4,041.3228%$12,775.00$18,488.00subtract$5,936.9628%

$3,520.68$7,015.68subtract$1,324.7133%$4,266.68$7,114.68subtract$1,808.7433%$7,040.36$14,030.36subtract$2,649.3333%$8,532.36$14,228.36subtract$3,617.8833%$7,627.00$15,200.00subtract$2,869.8833%$9,244.00$15,415.00subtract$3,919.2133%$15,254.00$30,400.00subtract$5,740.2133%$18,488.00$30,829.00subtract$7,838.6433%

$7,015.68--subtract$1,649.9135%$7,114.68--subtract$2,111.9435%$14,030.36--subtract$3,299.6735%$14,228.36--subtract$4,224.1935%$15,200.00--subtract$3,574.4635%$15,415.00--subtract$4,576.1135%$30,400.00--subtract$7,149.3435%$30,829.00--subtract$9,152.3735%

$0.00$763.14subtract$622.1410%$0.00$1,011.14subtract$725.1410%$0.00$1,527.28subtract$1,244.2810%$0.00$2,023.28subtract$1,450.2810%$0.00$1,654.50subtract$1,347.5010%$0.00$2,191.50subtract$1,570.5010%$0.00$3,308.00subtract$2,696.0010%$0.00$4,383.00subtract$3,142.0010%

$763.14$1,191.14subtract$669.1415%$1,011.14$1,879.14subtract$820.4715%$1,527.28$2,382.28subtract$1,338.6115%$2,023.28$3,759.28subtract$1,641.2815%$1,654.50$2,580.50subtract$1,449.8315%$2,191.50$4,072.50subtract$1,777.5015%$3,308.00$5,162.00subtract$2,900.0015%$4,383.00$8,145.00subtract$3,555.6715%

9$1,191.14$1,980.14subtract$877.9425%$1,879.14$3,011.14subtract$1,243.9425%9$2,382.28$3,959.28subtract$1,756.0825%$3,759.28$6,023.28subtract$2,488.4825%9$2,580.50$4,289.50subtract$1,902.1025%$4,072.50$6,525.50subtract$2,695.5025%9$5,162.00$8,579.00subtract$3,804.8025%$8,145.00$13,050.00subtract$5,391.4025%

$1,980.14$3,584.14subtract$996.0328%$3,011.14$4,330.14subtract$1,433.2828%$3,959.28$7,167.28subtract$1,992.1428%$6,023.28$8,659.28subtract$2,867.2128%$4,289.50$7,764.50subtract$2,157.8928%$6,525.50$9,381.50subtract$3,105.8628%$8,579.00$15,529.00subtract$4,316.3228%$13,050.00$18,763.00subtract$6,211.9628%

see note 2$3,584.14$7,079.14subtract$1,388.1733%$4,330.14$7,178.14subtract$1,872.2033%see note 2$7,167.28$14,157.28subtract$2,776.2533%$8,659.28$14,355.28subtract$3,744.8033%see note 2$7,764.50$15,337.50subtract$3,007.3833%$9,381.50$15,552.50subtract$4,056.7133%see note 2$15,529.00$30,675.00subtract$6,015.2133%$18,763.00$31,104.00subtract$8,113.6433%

$7,079.14--subtract$1,713.3735%$7,178.14--subtract$2,175.4035%$14,157.28--subtract$3,426.5935%$14,355.28--subtract$4,351.1135%$15,337.50--subtract$3,711.9635%$15,552.50--subtract$4,713.6135%$30,675.00--subtract$7,424.3435%$31,104.00--subtract$9,427.3735%

Instructions:D. Multiply the result by the withholding percen-Instructions:D. Multiply the result by the withholding percen-Instructions:D. Multiply the result by the withholding percen-Instructions:D. Multiply the result by the withholding percen-

A. For each employee, use the appropriate payroll periodtage rate shown in the column D to obtain theA. For each employee, use the appropriate payroll periodtage rate shown in the column D to obtain theA. For each employee, use the appropriate payroll periodtage rate shown in the column D to obtain theA. For each employee, use the appropriate payroll periodtage rate shown in the column D to obtain the

table and marital status section, and select the subsectionamount of tax to be withheld.table and marital status section, and select the subsectionamount of tax to be withheld.table and marital status section, and select the subsectionamount of tax to be withheld.table and marital status section, and select the subsectionamount of tax to be withheld.

showing the number of allowances claimed.-showing the number of allowances claimed.-showing the number of allowances claimed.-showing the number of allowances claimed.-

B. Read across the selected subsection and locate the bracket1 If the gross wages are less than the amount to beB. Read across the selected subsection and locate the bracket1 If the gross wages are less than the amount to beB. Read across the selected subsection and locate the bracket1 If the gross wages are less than the amount to beB. Read across the selected subsection and locate the bracket1 If the gross wages are less than the amount to be

applicable to the employees gross wage in columns A and B.subtracted, the withholding is zero.applicable to the employees gross wage in columns A and B.subtracted, the withholding is zero.applicable to the employees gross wage in columns A and B.subtracted, the withholding is zero.applicable to the employees gross wage in columns A and B.subtracted, the withholding is zero.

C. Subtract the amount shown in column C from the employees2 You can expand these tables for additional allow-C. Subtract the amount shown in column C from the employees2 You can expand these tables for additional allow-C. Subtract the amount shown in column C from the employees2 You can expand these tables for additional allow-C. Subtract the amount shown in column C from the employees2 You can expand these tables for additional allow-

gross wage.ances. To do this, increase the amounts in thisgross wage.ances. To do this, increase the amounts in thisgross wage.ances. To do this, increase the amounts in thisgross wage.ances. To do this, increase the amounts in this

subsection by $63.46 for each additionalsubsection by $126.92 for each additionalsubsection by $137.50 for each additionalsubsection by $275.00 for each additional

allowance claimed.allowance claimed.allowance claimed.allowance claimed.

Sheet2

Sheet3

IRSFile AttachmentPub 15-A Gross Wages WH (TY 2006) Table Numbers.xls

Pub15-APercentMethodWH

Pub 15-A: Alternative Tax Withholding Methods and TablesRAS:R:TSBRPub 15-A: Alternative Tax Withholding Methods and TablesRAS:R:TSBR

For Wages Paid in2006For Wages Paid in2006

Alternative 1.--Tables for Percentage Method of Withholding ComputationsAlternative 2.--Tables for Percentage Method of Withholding Computations

Table A(1): WEEKLY Payroll PeriodAmount for each allowance claimed is$63.46Table A(2): WEEKLY Payroll PeriodAmount for each allowance claimed is$63.46

Single PersonMarried PersonSingle PersonMarried Person

If the wage inIf the wage inIf the wage inIf the wage in

excess of allowanceThe income tax to beexcess of allowanceThe income tax to beexcess of allowanceThe income tax to beexcess of allowanceThe income tax to be

amount is:withheld shall be:amount is:withheld shall be:amount is:withheld shall be:amount is:withheld shall be:

Of suchFromOf suchFrom

Over-But not over-Wage-ProductOver-But not over-Wage-ProductOver-But not over-Such Wage-TimesOver-But not over-Such Wage-Times

$0$510%0$0$1540%0$0$51minus$0.000%$0$154minus$0.000%

$51$19210%less$5.10$154$44010%less$15.40$51$192minus$51.0010%$154$440minus$154.0010%

$192$62015%less$14.70$440$1,30815%less$37.40$192$620minus$98.0015%$440$1,308minus$249.3315%

$620$1,40925%less$76.70$1,308$2,44025%less$168.20$620$1,409minus$306.8025%$1,308$2,440minus$672.8025%

$1,409$3,01328%less$118.97$2,440$3,75928%less$241.40$1,409$3,013minus$424.8928%$2,440$3,759minus$862.1428%

$3,013$6,50833%less$269.62$3,759$6,60733%less$429.35$3,013$6,508minus$817.0333%$3,759$6,607minus$1,301.0633%

$6,508-35%less$399.78$6,607-35%less$561.49$6,508-minus$1,142.2335%$6,607-minus$1,604.2635%

Table B(1): BIWEEKLY Payroll PeriodAmount for each allowance claimed is$126.92Table B(2): BIWEEKLY Payroll PeriodAmount for each allowance claimed is$126.92

Single PersonMarried PersonSingle PersonMarried Person

If the wage inIf the wage inIf the wage inIf the wage in

excess of allowanceThe income tax to beexcess of allowanceThe income tax to beexcess of allowanceThe income tax to beexcess of allowanceThe income tax to be

amount is:withheld shall be:amount is:withheld shall be:amount is:withheld shall be:amount is:withheld shall be:

Of suchFromOf suchFrom

Over-But not over-Wage-ProductOver-But not over-Wage-ProductOver-But not over-Such Wage-TimesOver-But not over-Such Wage-Times

$0$1020%0$0$3080%0$0$102minus$0.000%$0$308minus$0.000%

$102$38510%less$10.20$308$88110%less$30.80$102$385minus$102.0010%$308$881minus$308.0010%

$385$1,24015%less$29.45$881$2,61715%less$74.85$385$1,240minus$196.3315%$881$2,617minus$499.0015%

$1,240$2,81725%less$153.45$2,617$4,88125%less$336.55$1,240$2,817minus$613.8025%$2,617$4,881minus$1,346.2025%

$2,817$6,02528%less$237.96$4,881$7,51728%less$482.98$2,817$6,025minus$849.8628%$4,881$7,517minus$1,724.9328%

$6,025$13,01533%less$539.21$7,517$13,21333%less$858.83$6,025$13,015minus$1,633.9733%$7,517$13,213minus$2,602.5233%

$13,015-35%less$799.51$13,213-35%less$1,123.09$13,015-minus$2,284.3135%$13,213-minus$3,208.8335%

Table C(1): SEMIMONTHLY Payroll PeriodAmount for each allowance claimed is$137.50Table C(2): SEMIMONTHLY Payroll PeriodAmount for each allowance claimed is$137.50

Single PersonMarried PersonSingle PersonMarried Person

If the wage inIf the wage inIf the wage inIf the wage in

excess of allowanceThe income tax to beexcess of allowanceThe income tax to beexcess of allowanceThe income tax to beexcess of allowanceThe income tax to be

amount is:withheld shall be:amount is:withheld shall be:amount is:withheld shall be:amount is:withheld shall be:

Of suchFromOf suchFrom

Over-But not over-Wage-ProductOver-But not over-Wage-ProductOver-But not over-Such Wage-TimesOver-But not over-Such Wage-Times

$0$1100%0$0$3330%0$0$110minus$0.000%$0$333minus$0.000%

$110$41710%less$11.00$333$95410%less$33.30$110$417minus$110.0010%$333$954minus$333.0010%

$417$1,34315%less$31.85$954$2,83515%less$81.00$417$1,343minus$212.3315%$954$2,835minus$540.0015%

$1,343$3,05225%less$166.15$2,835$5,28825%less$364.50$1,343$3,052minus$664.6025%$2,835$5,288minus$1,458.0025%

$3,052$6,52728%less$257.71$5,288$8,14428%less$523.14$3,052$6,527minus$920.3928%$5,288$8,144minus$1,868.3628%

$6,527$14,10033%less$584.06$8,144$14,31533%less$930.34$6,527$14,100minus$1,769.8833%$8,144$14,315minus$2,819.2133%

$14,100-35%less$866.06$14,315-35%less$1,216.64$14,100-minus$2,474.4635%$14,315-minus$3,476.1135%

Table D(1): MONTHLY Payroll PeriodAmount for each allowance claimed is$275.00Table D(2): MONTHLY Payroll PeriodAmount for each allowance claimed is$275.00

Single PersonMarried PersonSingle PersonMarried Person

If the wage inIf the wage inIf the wage inIf the wage in

excess of allowanceThe income tax to beexcess of allowanceThe income tax to beexcess of allowanceThe income tax to beexcess of allowanceThe income tax to be

amount is:withheld shall be:amount is:withheld shall be:amount is:withheld shall be:amount is:withheld shall be:

Of suchFromOf suchFrom

Over-But not over-Wage-ProductOver-But not over-Wage-ProductOver-But not over-Such Wage-TimesOver-But not over-Such Wage-Times

$0$2210%0$0$6670%0$0$221minus$0.000%$0$667minus$0.000%

$221$83310%less$22.10$667$1,90810%less$66.70$221$833minus$221.0010%$667$1,908minus$667.0010%

$833$2,68715%less$63.75$1,908$5,67015%less$162.10$833$2,687minus$425.0015%$1,908$5,670minus$1,080.6715%

$2,687$6,10425%less$332.45$5,670$10,57525%less$729.10$2,687$6,104minus$1,329.8025%$5,670$10,575minus$2,916.4025%

$6,104$13,05428%less$515.57$10,575$16,28828%less$1,046.35$6,104$13,054minus$1,841.3228%$10,575$16,288minus$3,736.9628%

$13,054$28,20033%less$1,168.27$16,288$28,62933%less$1,860.75$13,054$28,200minus$3,540.2133%$16,288$28,629minus$5,638.6433%

$28,200-35%less$1,732.27$28,629-35%less$2,433.33$28,200-minus$4,949.3435%$28,629-minus$6,952.3735%

Table E(1): DAILY or MISC. Payroll PeriodAmount for each allowance claimed is$12.69Table E(2): DAILY or MISC. Payroll PeriodAmount for each allowance claimed is$12.69

Single PersonMarried PersonSingle PersonMarried Person

If the wage inIf the wage inIf the wage inIf the wage in

excess of allowanceThe income tax to beexcess of allowanceThe income tax to beexcess of allowanceThe income tax to beexcess of allowanceThe income tax to be

amount is:withheld shall be:amount is:withheld shall be:amount is:withheld shall be:amount is:withheld shall be:

Of suchFromOf suchFrom

Over-But not over-Wage-ProductOver-But not over-Wage-ProductOver-But not over-Such Wage-TimesOver-But not over-Such Wage-Times

$0.00$10.200%0$0.00$30.800%0$0.00$10.20minus$0.000%$0.00$30.80minus$0.000%

$10.20$38.5010%less$1.02$30.80$88.1010%less$3.08$10.20$38.50minus$10.2010%$30.80$88.10minus$30.8010%

$38.50$124.0015%less$2.95$88.10$261.7015%less$7.48$38.50$124.00minus$19.6315%$88.10$261.70minus$49.9015%

$124.00$281.7025%less$15.34$261.70$488.1025%less$33.65$124.00$281.70minus$61.3625%$261.70$488.10minus$134.6225%

$281.70$602.5028%less$23.79$488.10$751.7028%less$48.30$281.70$602.50minus$84.9528%$488.10$751.70minus$172.4928%

$602.50$1,301.5033%less$53.92$751.70$1,321.3033%less$85.88$602.50$1,301.50minus$163.3833%$751.70$1,321.30minus$260.2533%

$1,301.50-35%less$79.95$1,321.30-35%less$112.30$1,301.50-minus$228.4135%$1,321.30-minus$320.8735%

Sheet2

Sheet3

IRSFile AttachmentPub 15-A Percent Method WH (TY 2006) Table Numbers.xls

SingleWeekly

Combined Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables (Pub. 15-A)

SINGLE Persons -- WEEKLY Payroll Period2006

WagesNumber of Withholding Allowances

But012345678910

Atless

leastthanThe amount of income, social security, and Medicare taxes to be withheld is-

$0$557.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%

5560$5.40$4.40$4.40$4.40$4.40$4.40$4.40$4.40$4.40$4.40$4.40

6065$5.78$4.78$4.78$4.78$4.78$4.78$4.78$4.78$4.78$4.78$4.78

6570$7.16$5.16$5.16$5.16$5.16$5.16$5.16$5.16$5.16$5.16$5.16

7075$7.55$5.55$5.55$5.55$5.55$5.55$5.55$5.55$5.55$5.55$5.55

75808.935.935.935.935.935.935.935.935.935.935.93

80859.316.316.316.316.316.316.316.316.316.316.31

859010.696.696.696.696.696.696.696.696.696.696.69

909511.087.087.087.087.087.087.087.087.087.087.08

9510012.467.467.467.467.467.467.467.467.467.467.46

10010512.847.847.847.847.847.847.847.847.847.847.84

10511014.228.228.228.228.228.228.228.228.228.228.22

11011514.618.618.618.618.618.618.618.618.618.618.61

11512015.998.998.998.998.998.998.998.998.998.998.99

12012516.3710.379.379.379.379.379.379.379.379.379.37

12513017.7510.759.759.759.759.759.759.759.759.759.75

13013518.1412.1410.1410.1410.1410.1410.1410.1410.1410.1410.14

13514019.5212.5210.5210.5210.5210.5210.5210.5210.5210.5210.52

14014519.9013.9010.9010.9010.9010.9010.9010.9010.9010.9010.90

14515021.2814.2811.2811.2811.2811.2811.2811.2811.2811.2811.28

15015521.6715.6711.6711.6711.6711.6711.6711.6711.6711.6711.67

15516023.0516.0512.0512.0512.0512.0512.0512.0512.0512.0512.05

16016523.4317.4312.4312.4312.4312.4312.4312.4312.4312.4312.43

16517024.8117.8112.8112.8112.8112.8112.8112.8112.8112.8112.81

17017525.2019.2013.2013.2013.2013.2013.2013.2013.2013.2013.20

17518026.5819.5813.5813.5813.5813.5813.5813.5813.5813.5813.58

18018526.9620.9613.9613.9613.9613.9613.9613.9613.9613.9613.96

18519028.3421.3415.3414.3414.3414.3414.3414.3414.3414.3414.34

19019528.7322.7315.7314.7314.7314.7314.7314.7314.7314.7314.73

19520030.1123.1117.1115.1115.1115.1115.1115.1115.1115.1115.11

20021031.6824.6818.6815.6815.6815.6815.6815.6815.6815.6815.68

21022034.4526.4520.4516.4516.4516.4516.4516.4516.4516.4516.45

22023036.2128.2122.2117.2117.2117.2117.2117.2117.2117.2117.21

23024038.9829.9823.9817.9817.9817.9817.9817.9817.9817.9817.98

24025040.7431.7425.7418.7418.7418.7418.7418.7418.7418.7418.74

25026043.5133.5127.5120.5119.5119.5119.5119.5119.5119.5119.51

26027045.2736.2729.2722.2720.2720.2720.2720.2720.2720.2720.27

27028048.0438.0431.0424.0421.0421.0421.0421.0421.0421.0421.04

28029049.8040.8032.8025.8021.8021.8021.8021.8021.8021.8021.80

29030052.5742.5734.5727.5722.5722.5722.5722.5722.5722.5722.57

30031054.3345.3336.3329.3323.3323.3323.3323.3323.3323.3323.33

31032057.1047.1038.1031.1025.1024.1024.1024.1024.1024.1024.10

32033058.8649.8639.8632.8626.8624.8624.8624.8624.8624.8624.86

33034061.6351.6342.6334.6328.6325.6325.6325.6325.6325.6325.63

34035063.3954.3944.3936.3930.3926.3926.3926.3926.3926.3926.39

35036066.1656.1647.1638.1632.1627.1627.1627.1627.1627.1627.16

36037067.9258.9248.9239.9233.9227.9227.9227.9227.9227.9227.92

37038070.6960.6951.6941.6935.6929.6928.6928.6928.6928.6928.69

38039072.4563.4553.4543.4537.4531.4529.4529.4529.4529.4529.45

39040075.2265.2256.2246.2239.2233.2230.2230.2230.2230.2230.22

40041076.9867.9857.9847.9840.9834.9830.9830.9830.9830.9830.98

41042079.7569.7560.7550.7542.7536.7531.7531.7531.7531.7531.75

42043081.5172.5162.5152.5144.5138.5132.5132.5132.5132.5132.51

43044084.2874.2865.2855.2846.2840.2833.2833.2833.2833.2833.28

44045086.0477.0467.0457.0448.0442.0435.0434.0434.0434.0434.04

45046088.8178.8169.8159.8149.8143.8136.8134.8134.8134.8134.81

46047090.5781.5771.5761.5752.5745.5738.5735.5735.5735.5735.57

47048093.3483.3474.3464.3454.3447.3440.3436.3436.3436.3436.34

48049095.1086.1076.1066.1057.1049.1042.1037.1037.1037.1037.10

49050097.8787.8778.8768.8758.8750.8743.8737.8737.8737.8737.87

50051099.6390.6380.6370.6361.6352.6345.6339.6338.6338.6338.63

510520102.4092.4083.4073.4063.4054.4047.4041.4039.4039.4039.40

520530104.1695.1685.1675.1666.1656.1649.1643.1640.1640.1640.16

530540106.9396.9387.9377.9367.9358.9350.9344.9340.9340.9340.93

540550108.6999.6989.6979.6970.6960.6952.6946.6941.6941.6941.69

550560111.46101.4692.4682.4672.4663.4654.4648.4642.4642.4642.46

560570113.22104.2294.2284.2275.2265.2256.2250.2244.2243.2243.22

570580115.99105.9996.9986.9976.9967.9957.9951.9945.9943.9943.99

580590117.75108.7598.7588.7579.7569.7560.7553.7547.7544.7544.75

590600120.52110.52101.5291.5281.5272.5262.5255.5249.5245.5245.52

600610122.28113.28103.2893.2884.2874.2865.2857.2851.2846.2846.28

610620125.05115.05106.0596.0586.0577.0567.0559.0553.0547.0547.05

620630127.81117.81107.8197.8188.8178.8169.8160.8154.8147.8147.81

630640130.58119.58110.58100.5890.5881.5871.5862.5856.5849.5848.58

640650134.34122.34112.34102.3493.3483.3474.3464.3458.3451.3449.34

650660137.11124.11115.11105.1195.1186.1176.1167.1160.1153.1150.11

660670140.87126.87116.87106.8797.8787.8778.8768.8761.8754.8750.87

670680143.64128.64119.64109.6499.6490.6480.6471.6463.6456.6451.64

680690147.40131.40121.40111.40102.4092.4083.4073.4065.4058.4052.40

690700150.17134.17124.17114.17104.1795.1785.1776.1767.1760.1754.17

700710153.93137.93125.93115.93106.9396.9387.9377.9368.9361.9355.93

710720156.70140.70128.70118.70108.7099.7089.7080.7070.7063.7057.70

720730160.46144.46130.46120.46111.46101.4692.4682.4673.4665.4659.46

730740163.23147.23133.23123.23113.23104.2394.2385.2375.2367.2361.23

740750166.99150.99134.99124.99115.99105.9996.9986.9977.9968.9962.99

750760169.76153.76137.76127.76117.76108.7698.7689.7679.7670.7664.76

760770173.52157.52141.52129.52120.52110.52101.5291.5282.5272.5266.52

770780176.29160.29144.29132.29122.29113.29103.2994.2984.2975.2968.29

780790180.05164.05148.05134.05125.05115.05106.0596.0587.0577.0570.05

790800182.82166.82150.82136.82126.82117.82107.8298.8288.8279.8271.82

800810186.58170.58154.58138.58129.58119.58110.58100.5891.5881.5873.58

810820189.35173.35157.35141.35131.35122.35112.35103.3593.3584.3575.35

820830193.11177.11161.11145.11134.11124.11115.11105.1196.1186.1177.11

830840195.88179.88163.88147.88135.88126.88116.88107.8897.8888.8878.88

840850199.64183.64167.64151.64138.64128.64119.64109.64100.6490.6481.64

850860202.41186.41170.41154.41140.41131.41121.41112.41102.4193.4183.41

860870206.17190.17174.17158.17143.17133.17124.17114.17105.1795.1786.17

870880208.94192.94176.94160.94145.94135.94125.94116.94106.9497.9487.94

880890212.70196.70180.70164.70148.70137.70128.70118.70109.7099.7090.70

890900215.47199.47183.47167.47152.47140.47130.47121.47111.47102.4792.47

900910219.23203.23187.23171.23155.23142.23133.23123.23114.23104.2395.23

910920222.00206.00190.00174.00159.00145.00135.00126.00116.00107.0097.00

920930225.76209.76193.76177.76161.76146.76137.76127.76118.76108.7699.76

930940228.53212.53196.53180.53165.53149.53139.53130.53120.53111.53101.53

940950232.29216.29200.29184.29168.29152.29142.29132.29123.29113.29104.29

950960235.06219.06203.06187.06172.06156.06144.06135.06125.06116.06106.06

960970238.82222.82206.82190.82174.82158.82146.82136.82127.82117.82108.82

970980241.59225.59209.59193.59178.59162.59148.59139.59129.59120.59110.59

980990245.35229.35213.35197.35181.35165.35151.35141.35132.35122.35113.35

9901,000248.12232.12216.12200.12185.12169.12153.12144.12134.12125.12115.12

1,0001,010251.88235.88219.88203.88187.88171.88155.88145.88136.88126.88117.88

1,0101,020254.65238.65222.65206.65191.65175.65159.65148.65138.65129.65119.65

1,0201,030258.41242.41226.41210.41194.41178.41162.41150.41141.41131.41122.41

1,0301,040261.18245.18229.18213.18198.18182.18166.18153.18143.18134.18124.18

1,0401,050264.94248.94232.94216.94200.94184.94168.94154.94145.94135.94126.94

1,0501,060267.71251.71235.71219.71204.71188.71172.71157.71147.71138.71128.71

1,0601,070271.47255.47239.47223.47207.47191.47175.47159.47150.47140.47131.47

1,0701,080274.24258.24242.24226.24211.24195.24179.24163.24152.24143.24133.24

1,0801,090278.00262.00246.00230.00214.00198.00182.00166.00155.00145.00136.00

1,0901,100280.77264.77248.77232.77217.77201.77185.77169.77156.77147.77137.77

1,1001,110284.53268.53252.53236.53220.53204.53188.53172.53159.53149.53140.53

1,1101,120287.30271.30255.30239.30224.30208.30192.30176.30161.30152.30142.30

1,1201,130291.06275.06259.06243.06227.06211.06195.06179.06164.06154.06145.06

1,1301,140293.83277.83261.83245.83230.83214.83198.83182.83166.83156.83146.83

1,1401,150297.59281.59265.59249.59233.59217.59201.59185.59170.59158.59149.59

1,1501,160300.36284.36268.36252.36237.36221.36205.36189.36173.36161.36151.36

1,1601,170304.12288.12272.12256.12240.12224.12208.12192.12177.12163.12154.12

1,1701,180306.89290.89274.89258.89243.89227.89211.89195.89179.89165.89155.89

1,1801,190310.65294.65278.65262.65246.65230.65214.65198.65183.65167.65158.65

1,1901,200313.42297.42281.42265.42250.42234.42218.42202.42186.42170.42160.42

1,2001,210317.18301.18285.18269.18253.18237.18221.18205.18190.18174.18163.18

1,2101,220319.95303.95287.95271.95256.95240.95224.95208.95192.95176.95164.95

1,2201,230323.71307.71291.71275.71259.71243.71227.71211.71196.71180.71167.71

1,2301,240326.48310.48294.48278.48263.48247.48231.48215.48199.48183.48169.48

1,2401,250330.24314.24298.24282.24266.24250.24234.24218.24203.24187.24172.24

MarriedWeekly

Combined Income Tax, Employee Social Security Tax, and Medcicare Tax Withholding Tables (Pub. 15-A)

MARRIED Persons -- WEEKLY Payroll Period2006

WagesNumber of Withholding Allowances

But012345678910

Atless

leastthanThe amount of income, social security, and Medicare taxes to be withheld is-

$0$1257.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%

125130$9.75$9.75$9.75$9.75$9.75$9.75$9.75$9.75$9.75$9.75$9.75

130135$10.14$10.14$10.14$10.14$10.14$10.14$10.14$10.14$10.14$10.14$10.14

135140$10.52$10.52$10.52$10.52$10.52$10.52$10.52$10.52$10.52$10.52$10.52

140145$10.90$10.90$10.90$10.90$10.90$10.90$10.90$10.90$10.90$10.90$10.90

14515011.2811.2811.2811.2811.2811.2811.2811.2811.2811.2811.28

15015511.6711.6711.6711.6711.6711.6711.6711.6711.6711.6711.67

15516012.0512.0512.0512.0512.0512.0512.0512.0512.0512.0512.05

16016513.4312.4312.4312.4312.4312.4312.4312.4312.4312.4312.43

16517013.8112.8112.8112.8112.8112.8112.8112.8112.8112.8112.81

17017515.2013.2013.2013.2013.2013.2013.2013.2013.2013.2013.20

17518015.5813.5813.5813.5813.5813.5813.5813.5813.5813.5813.58

18018516.9613.9613.9613.9613.9613.9613.9613.9613.9613.9613.96

18519017.3414.3414.3414.3414.3414.3414.3414.3414.3414.3414.34

19019518.7314.7314.7314.7314.7314.7314.7314.7314.7314.7314.73

19520019.1115.1115.1115.1115.1115.1115.1115.1115.1115.1115.11

20021020.6815.6815.6815.6815.6815.6815.6815.6815.6815.6815.68

21022022.4516.4516.4516.4516.4516.4516.4516.4516.4516.4516.45

22023024.2118.2117.2117.2117.2117.2117.2117.2117.2117.2117.21

23024025.9819.9817.9817.9817.9817.9817.9817.9817.9817.9817.98

24025027.7421.7418.7418.7418.7418.7418.7418.7418.7418.7418.74

25026029.5123.5119.5119.5119.5119.5119.5119.5119.5119.5119.51

26027031.2725.2720.2720.2720.2720.2720.2720.2720.2720.2720.27

27028033.0427.0421.0421.0421.0421.0421.0421.0421.0421.0421.04

28029034.8028.8021.8021.8021.8021.8021.8021.8021.8021.8021.80

29030036.5730.5723.5722.5722.5722.5722.5722.5722.5722.5722.57

30031038.3332.3325.3323.3323.3323.3323.3323.3323.3323.3323.33

31032040.1034.1027.1024.1024.1024.1024.1024.1024.1024.1024.10

32033041.8635.8628.8624.8624.8624.8624.8624.8624.8624.8624.86

33034043.6337.6330.6325.6325.6325.6325.6325.6325.6325.6325.63

34035045.3939.3932.3926.3926.3926.3926.3926.3926.3926.3926.39

35036047.1641.1634.1628.1627.1627.1627.1627.1627.1627.1627.16

36037048.9242.9235.9229.9227.9227.9227.9227.9227.9227.9227.92

37038050.6944.6937.6931.6928.6928.6928.6928.6928.6928.6928.69

38039052.4546.4539.4533.4529.4529.4529.4529.4529.4529.4529.45

39040054.2248.2241.2235.2230.2230.2230.2230.2230.2230.2230.22

40041055.9849.9842.9836.9830.9830.9830.9830.9830.9830.9830.98

41042057.7551.7544.7538.7532.7531.7531.7531.7531.7531.7531.75

42043059.5153.5146.5140.5134.5132.5132.5132.5132.5132.5132.51

43044061.2855.2848.2842.2836.2833.2833.2833.2833.2833.2833.28

44045063.0457.0450.0444.0438.0434.0434.0434.0434.0434.0434.04

45046065.8158.8151.8145.8139.8134.8134.8134.8134.8134.8134.81

46047067.5760.5753.5747.5741.5735.5735.5735.5735.5735.5735.57

47048070.3462.3455.3449.3443.3436.3436.3436.3436.3436.3436.34

48049072.1064.1057.1051.1045.1038.1037.1037.1037.1037.1037.10

49050074.8765.8758.8752.8746.8739.8737.8737.8737.8737.8737.87

50051076.6367.6360.6354.6348.6341.6338.6338.6338.6338.6338.63

51052079.4069.4062.4056.4050.4043.4039.4039.4039.4039.4039.40

52053081.1672.1664.1658.1652.1645.1640.1640.1640.1640.1640.16

53054083.9373.9365.9359.9353.9346.9340.9340.9340.9340.9340.93

54055085.6976.6967.6961.6955.6948.6942.6941.6941.6941.6941.69

55056088.4678.4669.4663.4657.4650.4644.4642.4642.4642.4642.46

56057090.2281.2271.2265.2259.2252.2246.2243.2243.2243.2243.22

57058092.9982.9973.9966.9960.9953.9947.9943.9943.9943.9943.99

58059094.7585.7575.7568.7562.7555.7549.7544.7544.7544.7544.75

59060097.5287.5278.5270.5264.5257.5251.5245.5245.5245.5245.52

60061099.2890.2880.2872.2866.2859.2853.2847.2846.2846.2846.28

610620102.0592.0583.0574.0568.0561.0555.0549.0547.0547.0547.05

620630103.8194.8184.8175.8169.8162.8156.8150.8147.8147.8147.81

630640106.5896.5887.5877.5871.5864.5858.5852.5848.5848.5848.58

640650108.3499.3489.3480.3473.3466.3460.3454.3449.3449.3449.34

650660111.11101.1192.1182.1175.1168.1162.1156.1150.1150.1150.11

660670112.87103.8793.8784.8776.8769.8763.8757.8750.8750.8750.87

670680115.64105.6496.6486.6478.6471.6465.6459.6452.6451.6451.64

680690117.40108.4098.4089.4080.4073.4067.4061.4054.4052.4052.40

690700120.17110.17101.1791.1782.1775.1769.1763.1756.1753.1753.17

700710121.93112.93102.9393.9383.9376.9370.9364.9357.9353.9353.93

710720124.70114.70105.7095.7086.7078.7072.7066.7059.7054.7054.70

720730126.46117.46107.4698.4688.4680.4674.4668.4661.4655.4655.46

730740129.23119.23110.23100.2391.2382.2376.2370.2363.2357.2356.23

740750130.99121.99111.99102.9992.9983.9977.9971.9964.9958.9956.99

750760133.76123.76114.76104.7695.7685.7679.7673.7666.7660.7657.76

760770135.52126.52116.52107.5297.5288.5281.5275.5268.5262.5258.52

770780138.29128.29119.29109.29100.2990.2983.2977.2970.2964.2959.29

780790140.05131.05121.05112.05102.0593.0585.0579.0572.0566.0560.05

790800142.82132.82123.82113.82104.8294.8286.8280.8273.8267.8261.82

800810144.58135.58125.58116.58106.5897.5888.5882.5875.5869.5863.58

810820147.35137.35128.35118.35109.3599.3590.3584.3577.3571.3565.35

820830149.11140.11130.11121.11111.11102.1192.1186.1179.1173.1167.11

830840151.88141.88132.88122.88113.88103.8894.8887.8880.8874.8868.88

840850153.64144.64134.64125.64115.64106.6496.6489.6482.6476.6470.64

850860156.41146.41137.41127.41118.41108.4199.4191.4184.4178.4172.41

860870158.17149.17139.17130.17120.17111.17101.1793.1786.1780.1774.17

870880160.94150.94141.94131.94122.94112.94103.9494.9487.9481.9475.94

880890162.70153.70143.70134.70124.70115.70105.7096.7089.7083.7077.70

890900165.47155.47146.47136.47127.47117.47108.4798.4791.4785.4779.47

900910167.23158.23148.23139.23129.23120.23110.23101.2393.2387.2381.23

910920170.00160.00151.00141.00132.00122.00113.00103.0095.0089.0083.00

920930171.76162.76152.76143.76133.76124.76114.76105.7696.7690.7684.76

930940174.53164.53155.53145.53136.53126.53117.53107.5398.5392.5386.53

940950176.29167.29157.29148.29138.29129.29119.29110.29100.2994.2988.29

950960179.06169.06160.06150.06141.06131.06122.06112.06103.0696.0690.06

960970180.82171.82161.82152.82142.82133.82123.82114.82104.8297.8291.82

970980183.59173.59164.59154.59145.59135.59126.59116.59107.5999.5993.59

980990185.35176.35166.35157.35147.35138.35128.35119.35109.35101.3595.35

9901,000188.12178.12169.12159.12150.12140.12131.12121.12112.12103.1297.12

1,0001,010189.88180.88170.88161.88151.88142.88132.88123.88113.88104.8898.88

1,0101,020192.65182.65173.65163.65154.65144.65135.65125.65116.65106.65100.65

1,0201,030194.41185.41175.41166.41156.41147.41137.41128.41118.41109.41102.41

1,0301,040197.18187.18178.18168.18159.18149.18140.18130.18121.18111.18104.18

1,0401,050198.94189.94179.94170.94160.94151.94141.94132.94122.94113.94105.94

1,0501,060201.71191.71182.71172.71163.71153.71144.71134.71125.71115.71107.71

1,0601,070203.47194.47184.47175.47165.47156.47146.47137.47127.47118.47109.47

1,0701,080206.24196.24187.24177.24168.24158.24149.24139.24130.24120.24111.24

1,0801,090208.00199.00189.00180.00170.00161.00151.00142.00132.00123.00113.00

1,0901,100210.77200.77191.77181.77172.77162.77153.77143.77134.77124.77115.77

1,1001,110212.53203.53193.53184.53174.53165.53155.53146.53136.53127.53117.53

1,1101,120215.30205.30196.30186.30177.30167.30158.30148.30139.30129.30120.30

1,1201,130217.06208.06198.06189.06179.06170.06160.06151.06141.06132.06122.06

1,1301,140219.83209.83200.83190.83181.83171.83162.83152.83143.83133.83124.83

1,1401,150221.59212.59202.59193.59183.59174.59164.59155.59145.59136.59126.59

1,1501,160224.36214.36205.36195.36186.36176.36167.36157.36148.36138.36129.36

1,1601,170226.12217.12207.12198.12188.12179.12169.12160.12150.12141.12131.12

1,1701,180228.89218.89209.89199.89190.89180.89171.89161.89152.89142.89133.89

1,1801,190230.65221.65211.65202.65192.65183.65173.65164.65154.65145.65135.65

1,1901,200233.42223.42214.42204.42195.42185.42176.42166.42157.42147.42138.42

1,2001,210235.18226.18216.18207.18197.18188.18178.18169.18159.18150.18140.18

1,2101,220237.95227.95218.95208.95199.95189.95180.95170.95161.95151.95142.95

1,2201,230239.71230.71220.71211.71201.71192.71182.71173.71163.71154.71144.71

1,2301,240242.48232.48223.48213.48204.48194.48185.48175.48166.48156.48147.48

1,2401,250244.24235.24225.24216.24206.24197.24187.24178.24168.24159.24149.24

1,2501,260247.01237.01228.01218.01209.01199.01190.01180.01171.01161.01152.01

1,2601,270248.77239.77229.77220.77210.77201.77191.77182.77172.77163.77153.77

1,2701,280251.54241.54232.54222.54213.54203.54194.54184.54175.54165.54156.54

1,2801,290253.30244.30234.30225.30215.30206.30196.30187.30177.30168.30158.30

1,2901,300256.07246.07237.07227.07218.07208.07199.07189.07180.07170.07161.07

1,3001,310257.83248.83238.83229.83219.83210.83200.83191.83181.83172.83162.83

1,3101,320261.60250.60241.60231.60222.60212.60203.60193.60184.60174.60165.60

1,3201,330264.36253.36243.36234.36224.36215.36205.36196.36186.36177.36167.36

1,3301,340268.13255.13246.13236.13227.13217.13208.13198.13189.13179.13170.13

1,3401,350270.89257.89247.89238.89228.89219.89209.89200.89190.89181.89171.89

1,3501,360274.66259.66250.66240.66231.66221.66212.66202.66193.66183.66174.66

1,3601,370277.42262.42252.42243.42233.42224.42214.42205.42195.42186.42176.42

1,3701,380281.19265.19255.19245.19236.19226.19217.19207.19198.19188.19179.19

1,3801,390283.95267.95256.95247.95237.95228.95218.95209.95199.95190.95180.95

SingleBIWeekly

Combined Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables (Pub. 15-A)

SINGLE Persons -- BIWEEKLY Payroll Period2006

WagesNumber of Withholding Allowances

But012345678910

Atless

leastthanThe amount of income, social security, and Medicare taxes to be withheld is-

$0$1057.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%

105110$9.22$8.22$8.22$8.22$8.22$8.22$8.22$8.22$8.22$8.22$8.22

110115$9.61$8.61$8.61$8.61$8.61$8.61$8.61$8.61$8.61$8.61$8.61

115120$10.99$8.99$8.99$8.99$8.99$8.99$8.99$8.99$8.99$8.99$8.99

120125$11.37$9.37$9.37$9.37$9.37$9.37$9.37$9.37$9.37$9.37$9.37

12513012.759.759.759.759.759.759.759.759.759.759.75

13013513.1410.1410.1410.1410.1410.1410.1410.1410.1410.1410.14

13514014.5210.5210.5210.5210.5210.5210.5210.5210.5210.5210.52

14014514.9010.9010.9010.9010.9010.9010.9010.9010.9010.9010.90

14515016.2811.2811.2811.2811.2811.2811.2811.2811.2811.2811.28

15015516.6711.6711.6711.6711.6711.6711.6711.6711.6711.6711.67

15516018.0512.0512.0512.0512.0512.0512.0512.0512.0512.0512.05

16016518.4312.4312.4312.4312.4312.4312.4312.4312.4312.4312.43

16517019.8112.8112.8112.8112.8112.8112.8112.8112.8112.8112.81

17017520.2013.2013.2013.2013.2013.2013.2013.2013.2013.2013.20

17518021.5813.5813.5813.5813.5813.5813.5813.5813.5813.5813.58

18018521.9613.9613.9613.9613.9613.9613.9613.9613.9613.9613.96

18519023.3414.3414.3414.3414.3414.3414.3414.3414.3414.3414.34

19019523.7314.7314.7314.7314.7314.7314.7314.7314.7314.7314.73

19520025.1115.1115.1115.1115.1115.1115.1115.1115.1115.1115.11

20020525.4915.4915.4915.4915.4915.4915.4915.4915.4915.4915.49

20521026.8715.8715.8715.8715.8715.8715.8715.8715.8715.8715.87

21021527.2616.2616.2616.2616.2616.2616.2616.2616.2616.2616.26

21522028.6416.6416.6416.6416.6416.6416.6416.6416.6416.6416.64

22022529.0217.0217.0217.0217.0217.0217.0217.0217.0217.0217.02

22523030.4017.4017.4017.4017.4017.4017.4017.4017.4017.4017.40

23023530.7917.7917.7917.7917.7917.7917.7917.7917.7917.7917.79

23524032.1719.1718.1718.1718.1718.1718.1718.1718.1718.1718.17

24024532.5519.5518.5518.5518.5518.5518.5518.5518.5518.5518.55

24525033.9320.9318.9318.9318.9318.9318.9318.9318.9318.9318.93

25026034.5122.5119.5119.5119.5119.5119.5119.5119.5119.5119.51

26027036.2724.2720.2720.2720.2720.2720.2720.2720.2720.2720.27

27028038.0426.0421.0421.0421.0421.0421.0421.0421.0421.0421.04

28029039.8027.8021.8021.8021.8021.8021.8021.8021.8021.8021.80

29030041.5729.5722.5722.5722.5722.5722.5722.5722.5722.5722.57

30031043.3331.3323.3323.3323.3323.3323.3323.3323.3323.3323.33

31032045.1033.1024.1024.1024.1024.1024.1024.1024.1024.1024.10

32033046.8634.8624.8624.8624.8624.8624.8624.8624.8624.8624.86

33034048.6336.6325.6325.6325.6325.6325.6325.6325.6325.6325.63

34035050.3938.3926.3926.3926.3926.3926.3926.3926.3926.3926.39

35036052.1640.1627.1627.1627.1627.1627.1627.1627.1627.1627.16

36037053.9241.9228.9227.9227.9227.9227.9227.9227.9227.9227.92

37038055.6943.6930.6928.6928.6928.6928.6928.6928.6928.6928.69

38039057.4545.4532.4529.4529.4529.4529.4529.4529.4529.4529.45

39040060.2247.2234.2230.2230.2230.2230.2230.2230.2230.2230.22

40041061.9848.9835.9830.9830.9830.9830.9830.9830.9830.9830.98

41042064.7550.7537.7531.7531.7531.7531.7531.7531.7531.7531.75

42043066.5152.5139.5132.5132.5132.5132.5132.5132.5132.5132.51

43044069.2854.2841.2833.2833.2833.2833.2833.2833.2833.2833.28

44045071.0456.0443.0434.0434.0434.0434.0434.0434.0434.0434.04

45046073.8157.8144.8134.8134.8134.8134.8134.8134.8134.8134.81

46047075.5759.5746.5735.5735.5735.5735.5735.5735.5735.5735.57

47048078.3461.3448.3436.3436.3436.3436.3436.3436.3436.3436.34

48049080.1063.1050.1037.1037.1037.1037.1037.1037.1037.1037.10

49050082.8764.8751.8738.8737.8737.8737.8737.8737.8737.8737.87

50052086.0267.0254.0242.0239.0239.0239.0239.0239.0239.0239.02

52054090.5571.5557.5545.5540.5540.5540.5540.5540.5540.5540.55

54056095.0876.0861.0849.0842.0842.0842.0842.0842.0842.0842.08

56058099.6180.6164.6152.6143.6143.6143.6143.6143.6143.6143.61

580600104.1485.1468.1456.1445.1445.1445.1445.1445.1445.1445.14

600620108.6789.6771.6759.6746.6746.6746.6746.6746.6746.6746.67

620640113.2094.2075.2063.2050.2048.2048.2048.2048.2048.2048.20

640660117.7398.7379.7366.7353.7349.7349.7349.7349.7349.7349.73

660680122.26103.2684.2670.2657.2651.2651.2651.2651.2651.2651.26

680700126.79107.7988.7973.7960.7952.7952.7952.7952.7952.7952.79

700720131.32112.3293.3277.3264.3254.3254.3254.3254.3254.3254.32

720740135.85116.8597.8580.8567.8555.8555.8555.8555.8555.8555.85

740760140.38121.38102.3884.3871.3858.3857.3857.3857.3857.3857.38

760780144.91125.91106.9187.9174.9161.9158.9158.9158.9158.9158.91

780800149.44130.44111.4492.4478.4465.4460.4460.4460.4460.4460.44

800820153.97134.97115.9796.9781.9768.9761.9761.9761.9761.9761.97

820840158.50139.50120.50101.5085.5072.5063.5063.5063.5063.5063.50

840860163.03144.03125.03106.0389.0376.0365.0365.0365.0365.0365.03

860880167.56148.56129.56110.5692.5679.5667.5666.5666.5666.5666.56

880900172.09153.09134.09115.0996.0983.0971.0968.0968.0968.0968.09

900920176.62157.62138.62119.62100.6286.6274.6269.6269.6269.6269.62

920940181.15162.15143.15124.15105.1590.1578.1571.1571.1571.1571.15

940960185.68166.68147.68128.68109.6893.6881.6872.6872.6872.6872.68

960980190.21171.21152.21133.21114.2197.2185.2174.2174.2174.2174.21

9801,000194.74175.74156.74137.74118.74100.7488.7475.7475.7475.7475.74

1,0001,020199.27180.27161.27142.27123.27104.2792.2779.2777.2777.2777.27

1,0201,040203.80184.80165.80146.80127.80108.8095.8082.8078.8078.8078.80

1,0401,060208.33189.33170.33151.33132.33113.3399.3386.3380.3380.3380.33

1,0601,080212.86193.86174.86155.86136.86117.86102.8689.8681.8681.8681.86

1,0801,100217.39198.39179.39160.39141.39122.39106.3993.3983.3983.3983.39

1,1001,120221.92202.92183.92164.92145.92126.92109.9296.9284.9284.9284.92

1,1201,140226.45207.45188.45169.45150.45131.45113.45100.4587.4586.4586.45

1,1401,160230.98211.98192.98173.98154.98135.98116.98103.9890.9887.9887.98

1,1601,180235.51216.51197.51178.51159.51140.51121.51107.5194.5189.5189.51

1,1801,200240.04221.04202.04183.04164.04145.04126.04111.0498.0491.0491.04

1,2001,220244.57225.57206.57187.57168.57149.57130.57114.57101.5792.5792.57

1,2201,240249.10230.10211.10192.10173.10154.10135.10118.10105.1094.1094.10

1,2401,260254.63234.63215.63196.63177.63158.63139.63121.63108.6396.6395.63

1,2601,280261.16239.16220.16201.16182.16163.16144.16125.16112.16100.1697.16

1,2801,300267.69243.69224.69205.69186.69167.69148.69129.69115.69103.6998.69

1,3001,320274.22248.22229.22210.22191.22172.22153.22134.22119.22107.22100.22

1,3201,340280.75252.75233.75214.75195.75176.75157.75138.75122.75110.75101.75

1,3401,360287.28257.28238.28219.28200.28181.28162.28143.28126.28114.28103.28

1,3601,380293.81261.81242.81223.81204.81185.81166.81147.81129.81117.81104.81

1,3801,400300.34268.34247.34228.34209.34190.34171.34152.34133.34121.34108.34

1,4001,420306.87274.87251.87232.87213.87194.87175.87156.87137.87124.87111.87

1,4201,440313.40281.40256.40237.40218.40199.40180.40161.40142.40128.40115.40

1,4401,460319.93287.93260.93241.93222.93203.93184.93165.93146.93131.93118.93

1,4601,480326.46294.46265.46246.46227.46208.46189.46170.46151.46135.46122.46

1,4801,500332.99300.99269.99250.99231.99212.99193.99174.99155.99138.99125.99

1,5001,520339.52307.52276.52255.52236.52217.52198.52179.52160.52142.52129.52

1,5201,540346.05314.05283.05260.05241.05222.05203.05184.05165.05146.05133.05

1,5401,560352.58320.58289.58264.58245.58226.58207.58188.58169.58150.58136.58

1,5601,580359.11327.11296.11269.11250.11231.11212.11193.11174.11155.11140.11

1,5801,600365.64333.64302.64273.64254.64235.64216.64197.64178.64159.64143.64

1,6001,620372.17340.17309.17278.17259.17240.17221.17202.17183.17164.17147.17

1,6201,640378.70346.70315.70283.70263.70244.70225.70206.70187.70168.70150.70

1,6401,660385.23353.23322.23290.23268.23249.23230.23211.23192.23173.23154.23

1,6601,680391.76359.76328.76296.76272.76253.76234.76215.76196.76177.76158.76

1,6801,700398.29366.29335.29303.29277.29258.29239.29220.29201.29182.29163.29

1,7001,720404.82372.82341.82309.82281.82262.82243.82224.82205.82186.82167.82

1,7201,740411.35379.35348.35316.35286.35267.35248.35229.35210.35191.35172.35

1,7401,760417.88385.88354.88322.88290.88271.88252.88233.88214.88195.88176.88

1,7601,780424.41392.41361.41329.41297.41276.41257.41238.41219.41200.41181.41

1,7801,800430.94398.94367.94335.94303.94280.94261.94242.94223.94204.94185.94

1,8001,820437.47405.47374.47342.47310.47285.47266.47247.47228.47209.47190.47

1,8201,840444.00412.00381.00349.00317.00290.00271.00252.00233.00214.00195.00

1,8401,860450.53418.53387.53355.53323.53294.53275.53256.53237.53218.53199.53

1,8601,880457.06425.06394.06362.06330.06299.06280.06261.06242.06223.06204.06

1,8801,900463.59431.59400.59368.59336.59304.59284.59265.59246.59227.59208.59

1,9001,920470.12438.12407.12375.12343.12311.12289.12270.12251.12232.12213.12

1,9201,940476.65444.65413.65381.65349.65317.65293.65274.65255.65236.65217.65

1,9401,960483.18451.18420.18388.18356.18324.18298.18279.18260.18241.18222.18

1,9601,980489.71457.71426.71394.71362.71330.71302.71283.71264.71245.71226.71

1,9802,000496.24464.24433.24401.24369.24337.24307.24288.24269.24250.24231.24

2,0002,020502.77470.77439.77407.77375.77343.77312.77292.77273.77254.77235.77

2,0202,040509.30477.30446.30414.30382.30350.30319.30297.30278.30259.30240.30

2,0402,060515.83483.83452.83420.83388.83356.83325.83301.83282.83263.83244.83

2,0602,080522.36490.36459.36427.36395.36363.36332.36306.36287.36268.36249.36

2,0802,100528.89496.89465.89433.89401.89369.89338.89310.89291.89272.89253.89

MarriedBiWeekly

Combined Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables (Pub. 15-A)

MARRIED Persons -- BIWEEKLY Payroll Period2006

WagesNumber of Withholding Allowances

But012345678910

Atless

leastthanThe amount of income, social security, and Medicare taxes to be withheld is-

$0$2507.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%

250260$19.51$19.51$19.51$19.51$19.51$19.51$19.51$19.51$19.51$19.51$19.51

260270$20.27$20.27$20.27$20.27$20.27$20.27$20.27$20.27$20.27$20.27$20.27

270280$21.04$21.04$21.04$21.04$21.04$21.04$21.04$21.04$21.04$21.04$21.04

280290$21.80$21.80$21.80$21.80$21.80$21.80$21.80$21.80$21.80$21.80$21.80

29030022.5722.5722.5722.5722.5722.5722.5722.5722.5722.5722.57

30031023.3323.3323.3323.3323.3323.3323.3323.3323.3323.3323.33

31032025.1024.1024.1024.1024.1024.1024.1024.1024.1024.1024.10

32033026.8624.8624.8624.8624.8624.8624.8624.8624.8624.8624.86

33034028.6325.6325.6325.6325.6325.6325.6325.6325.6325.6325.63

34035030.3926.3926.3926.3926.3926.3926.3926.3926.3926.3926.39

35036032.1627.1627.1627.1627.1627.1627.1627.1627.1627.1627.16

36037033.9227.9227.9227.9227.9227.9227.9227.9227.9227.9227.92

37038035.6928.6928.6928.6928.6928.6928.6928.6928.6928.6928.69

38039037.4529.4529.4529.4529.4529.4529.4529.4529.4529.4529.45

39040039.2230.2230.2230.2230.2230.2230.2230.2230.2230.2230.22

40041040.9830.9830.9830.9830.9830.9830.9830.9830.9830.9830.98

41042042.7531.7531.7531.7531.7531.7531.7531.7531.7531.7531.75

42043044.5132.5132.5132.5132.5132.5132.5132.5132.5132.5132.51

43044046.2833.2833.2833.2833.2833.2833.2833.2833.2833.2833.28

44045048.0435.0434.0434.0434.0434.0434.0434.0434.0434.0434.04

45046049.8136.8134.8134.8134.8134.8134.8134.8134.8134.8134.81

46047051.5738.5735.5735.5735.5735.5735.5735.5735.5735.5735.57

47048053.3440.3436.3436.3436.3436.3436.3436.3436.3436.3436.34

48049055.1042.1037.1037.1037.1037.1037.1037.1037.1037.1037.10

49050056.8743.8737.8737.8737.8737.8737.8737.8737.8737.8737.87

50052059.0247.0239.0239.0239.0239.0239.0239.0239.0239.0239.02

52054062.5550.5540.5540.5540.5540.5540.5540.5540.5540.5540.55

54056066.0854.0842.0842.0842.0842.0842.0842.0842.0842.0842.08

56058069.6157.6144.6143.6143.6143.6143.6143.6143.6143.6143.61

58060073.1461.1448.1445.1445.1445.1445.1445.1445.1445.1445.14

60062076.6764.6751.6746.6746.6746.6746.6746.6746.6746.6746.67

62064080.2068.2055.2048.2048.2048.2048.2048.2048.2048.2048.20

64066083.7371.7358.7349.7349.7349.7349.7349.7349.7349.7349.73

66068087.2675.2662.2651.2651.2651.2651.2651.2651.2651.2651.26

68070090.7978.7965.7952.7952.7952.7952.7952.7952.7952.7952.79

70072094.3282.3269.3256.3254.3254.3254.3254.3254.3254.3254.32

72074097.8585.8572.8559.8555.8555.8555.8555.8555.8555.8555.85

740760101.3889.3876.3863.3857.3857.3857.3857.3857.3857.3857.38

760780104.9192.9179.9166.9158.9158.9158.9158.9158.9158.9158.91

780800108.4496.4483.4470.4460.4460.4460.4460.4460.4460.4460.44

800820111.9799.9786.9773.9761.9761.9761.9761.9761.9761.9761.97

820840115.50103.5090.5077.5064.5063.5063.5063.5063.5063.5063.50

840860119.03107.0394.0381.0368.0365.0365.0365.0365.0365.0365.03

860880122.56110.5697.5684.5671.5666.5666.5666.5666.5666.5666.56

880900127.09114.09101.0988.0975.0968.0968.0968.0968.0968.0968.09

900920131.62117.62104.6291.6278.6269.6269.6269.6269.6269.6269.62

920940136.15121.15108.1595.1582.1571.1571.1571.1571.1571.1571.15

940960140.68124.68111.6898.6885.6873.6872.6872.6872.6872.6872.68

960980145.21128.21115.21102.2189.2177.2174.2174.2174.2174.2174.21

9801,000149.74131.74118.74105.7492.7480.7475.7475.7475.7475.7475.74

1,0001,020154.27135.27122.27109.2796.2784.2777.2777.2777.2777.2777.27

1,0201,040158.80139.80125.80112.8099.8087.8078.8078.8078.8078.8078.80

1,0401,060163.33144.33129.33116.33103.3391.3380.3380.3380.3380.3380.33

1,0601,080167.86148.86132.86119.86106.8694.8681.8681.8681.8681.8681.86

1,0801,100172.39153.39136.39123.39110.3998.3985.3983.3983.3983.3983.39

1,1001,120176.92157.92139.92126.92113.92101.9288.9284.9284.9284.9284.92

1,1201,140181.45162.45143.45130.45117.45105.4592.4586.4586.4586.4586.45

1,1401,160185.98166.98147.98133.98120.98108.9895.9887.9887.9887.9887.98

1,1601,180190.51171.51152.51137.51124.51112.5199.5189.5189.5189.5189.51

1,1801,200195.04176.04157.04141.04128.04116.04103.0491.0491.0491.0491.04

1,2001,220199.57180.57161.57144.57131.57119.57106.5793.5792.5792.5792.57

1,2201,240204.10185.10166.10148.10135.10123.10110.1097.1094.1094.1094.10

1,2401,260208.63189.63170.63151.63138.63126.63113.63100.6395.6395.6395.63

1,2601,280213.16194.16175.16156.16142.16130.16117.16104.1697.1697.1697.16

1,2801,300217.69198.69179.69160.69145.69133.69120.69107.6998.6998.6998.69

1,3001,320222.22203.22184.22165.22149.22137.22124.22111.22100.22100.22100.22

1,3201,340226.75207.75188.75169.75152.75140.75127.75114.75102.75101.75101.75

1,3401,360231.28212.28193.28174.28156.28144.28131.28118.28106.28103.28103.28

1,3601,380235.81216.81197.81178.81159.81147.81134.81121.81109.81104.81104.81

1,3801,400240.34221.34202.34183.34164.34151.34138.34125.34113.34106.34106.34

1,4001,420244.87225.87206.87187.87168.87154.87141.87128.87116.87107.87107.87

1,4201,440249.40230.40211.40192.40173.40158.40145.40132.40120.40109.40109.40

1,4401,460253.93234.93215.93196.93177.93161.93148.93135.93123.93110.93110.93

1,4601,480258.46239.46220.46201.46182.46165.46152.46139.46127.46114.46112.46

1,4801,500262.99243.99224.99205.99186.99168.99155.99142.99130.99117.99113.99

1,5001,520267.52248.52229.52210.52191.52172.52159.52146.52134.52121.52115.52

1,5201,540272.05253.05234.05215.05196.05177.05163.05150.05138.05125.05117.05

1,5401,560276.58257.58238.58219.58200.58181.58166.58153.58141.58128.58118.58

1,5601,580281.11262.11243.11224.11205.11186.11170.11157.11145.11132.11120.11

1,5801,600285.64266.64247.64228.64209.64190.64173.64160.64148.64135.64122.64

1,6001,620290.17271.17252.17233.17214.17195.17177.17164.17152.17139.17126.17

1,6201,640294.70275.70256.70237.70218.70199.70180.70167.70155.70142.70129.70

1,6401,660299.23280.23261.23242.23223.23204.23184.23171.23159.23146.23133.23

1,6601,680303.76284.76265.76246.76227.76208.76188.76174.76162.76149.76136.76

1,6801,700308.29289.29270.29251.29232.29213.29193.29178.29166.29153.29140.29

1,7001,720312.82293.82274.82255.82236.82217.82197.82181.82169.82156.82143.82

1,7201,740317.35298.35279.35260.35241.35222.35202.35185.35173.35160.35147.35

1,7401,760321.88302.88283.88264.88245.88226.88206.88188.88176.88163.88150.88

1,7601,780326.41307.41288.41269.41250.41231.41211.41192.41180.41167.41154.41

1,7801,800330.94311.94292.94273.94254.94235.94215.94196.94183.94170.94157.94

1,8001,820335.47316.47297.47278.47259.47240.47220.47201.47187.47174.47161.47

1,8201,840340.00321.00302.00283.00264.00245.00225.00206.00191.00178.00165.00

1,8401,860344.53325.53306.53287.53268.53249.53229.53210.53194.53181.53168.53

1,8601,880349.06330.06311.06292.06273.06254.06234.06215.06198.06185.06172.06

1,8801,900353.59334.59315.59296.59277.59258.59238.59219.59201.59188.59175.59

1,9001,920358.12339.12320.12301.12282.12263.12243.12224.12205.12192.12179.12

1,9201,940362.65343.65324.65305.65286.65267.65247.65228.65209.65195.65182.65

1,9401,960367.18348.18329.18310.18291.18272.18252.18233.18214.18199.18186.18

1,9601,980371.71352.71333.71314.71295.71276.71256.71237.71218.71202.71189.71

1,9802,000376.24357.24338.24319.24300.24281.24261.24242.24223.24206.24193.24

2,0002,020380.77361.77342.77323.77304.77285.77265.77246.77227.77209.77196.77

2,0202,040385.30366.30347.30328.30309.30290.30270.30251.30232.30213.30200.30

2,0402,060389.83370.83351.83332.83313.83294.83274.83255.83236.83217.83203.83

2,0602,080394.36375.36356.36337.36318.36299.36279.36260.36241.36222.36207.36

2,0802,100398.89379.89360.89341.89322.89303.89283.89264.89245.89226.89210.89

2,1002,120403.42384.42365.42346.42327.42308.42288.42269.42250.42231.42214.42

2,1202,140407.95388.95369.95350.95331.95312.95292.95273.95254.95235.95217.95

2,1402,160412.48393.48374.48355.48336.48317.48297.48278.48259.48240.48221.48

2,1602,180417.01398.01379.01360.01341.01322.01302.01283.01264.01245.01226.01

2,1802,200421.54402.54383.54364.54345.54326.54306.54287.54268.54249.54230.54

2,2002,220426.07407.07388.07369.07350.07331.07311.07292.07273.07254.07235.07

2,2202,240430.60411.60392.60373.60354.60335.60315.60296.60277.60258.60239.60

2,2402,260435.13416.13397.13378.13359.13340.13320.13301.13282.13263.13244.13

2,2602,280439.66420.66401.66382.66363.66344.66324.66305.66286.66267.66248.66

2,2802,300444.19425.19406.19387.19368.19349.19329.19310.19291.19272.19253.19

2,3002,320448.72429.72410.72391.72372.72353.72333.72314.72295.72276.72257.72

2,3202,340453.25434.25415.25396.25377.25358.25338.25319.25300.25281.25262.25

2,3402,360457.78438.78419.78400.78381.78362.78342.78323.78304.78285.78266.78

2,3602,380462.31443.31424.31405.31386.31367.31347.31328.31309.31290.31271.31

2,3802,400466.84447.84428.84409.84390.84371.84351.84332.84313.84294.84275.84

2,4002,420471.37452.37433.37414.37395.37376.37356.37337.37318.37299.37280.37

2,4202,440475.90456.90437.90418.90399.90380.90360.90341.90322.90303.90284.90

2,4402,460480.43461.43442.43423.43404.43385.43365.43346.43327.43308.43289.43

2,4602,480484.96465.96446.96427.96408.96389.96369.96350.96331.96312.96293.96

2,4802,500489.49470.49451.49432.49413.49394.49374.49355.49336.49317.49298.49

2,5002,520494.02475.02456.02437.02418.02399.02379.02360.02341.02322.02303.02

2,5202,540498.55479.55460.55441.55422.55403.55383.55364.55345.55326.55307.55

2,5402,560503.08484.08465.08446.08427.08408.08388.08369.08350.08331.08312.08

2,5602,580507.61488.61469.61450.61431.61412.61392.61373.61354.61335.61316.61

2,5802,600512.14493.14474.14455.14436.14417.14397.14378.14359.14340.14321.14

2,6002,620516.67497.67478.67459.67440.67421.67401.67382.67363.67344.67325.67

2,6202,640522.20502.20483.20464.20445.20426.20406.20387.20368.20349.20330.20

2,6402,660528.73506.73487.73468.73449.73430.73410.73391.73372.73353.73334.73

2,6602,680535.26511.26492.26473.26454.26435.26415.26396.26377.26358.26339.26

SingleSemiMonthly

Combined Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables (Pub. 15-A)

SINGLE Persons -- SEMIMONTHLY Payroll Period2006

WagesNumber of Withholding Allowances

But012345678910

Atless

leastthanThe amount of income, social security, and Medicare taxes to be withheld is-

$0$1157.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%

115120$9.99$8.99$8.99$8.99$8.99$8.99$8.99$8.99$8.99$8.99$8.99

120125$10.37$9.37$9.37$9.37$9.37$9.37$9.37$9.37$9.37$9.37$9.37

125130$11.75$9.75$9.75$9.75$9.75$9.75$9.75$9.75$9.75$9.75$9.75

130135$12.14$10.14$10.14$10.14$10.14$10.14$10.14$10.14$10.14$10.14$10.14

13514013.5210.5210.5210.5210.5210.5210.5210.5210.5210.5210.52

14014513.9010.9010.9010.9010.9010.9010.9010.9010.9010.9010.90

14515015.2811.2811.2811.2811.2811.2811.2811.2811.2811.2811.28

15015515.6711.6711.6711.6711.6711.6711.6711.6711.6711.6711.67

15516017.0512.0512.0512.0512.0512.0512.0512.0512.0512.0512.05

16016517.4312.4312.4312.4312.4312.4312.4312.4312.4312.4312.43

16517018.8112.8112.8112.8112.8112.8112.8112.8112.8112.8112.81

17017519.2013.2013.2013.2013.2013.2013.2013.2013.2013.2013.20

17518020.5813.5813.5813.5813.5813.5813.5813.5813.5813.5813.58

18018520.9613.9613.9613.9613.9613.9613.9613.9613.9613.9613.96

18519022.3414.3414.3414.3414.3414.3414.3414.3414.3414.3414.34

19019522.7314.7314.7314.7314.7314.7314.7314.7314.7314.7314.73

19520024.1115.1115.1115.1115.1115.1115.1115.1115.1115.1115.11

20020524.4915.4915.4915.4915.4915.4915.4915.4915.4915.4915.49

20521025.8715.8715.8715.8715.8715.8715.8715.8715.8715.8715.87

21021526.2616.2616.2616.2616.2616.2616.2616.2616.2616.2616.26

21522027.6416.6416.6416.6416.6416.6416.6416.6416.6416.6416.64

22022528.0217.0217.0217.0217.0217.0217.0217.0217.0217.0217.02

22523029.4017.4017.4017.4017.4017.4017.4017.4017.4017.4017.40

23023529.7917.7917.7917.7917.7917.7917.7917.7917.7917.7917.79

23524031.1718.1718.1718.1718.1718.1718.1718.1718.1718.1718.17

24024531.5518.5518.5518.5518.5518.5518.5518.5518.5518.5518.55

24525032.9318.9318.9318.9318.9318.9318.9318.9318.9318.9318.93

25026033.5120.5119.5119.5119.5119.5119.5119.5119.5119.5119.51

26027035.2722.2720.2720.2720.2720.2720.2720.2720.2720.2720.27

27028037.0424.0421.0421.0421.0421.0421.0421.0421.0421.0421.04

28029038.8025.8021.8021.8021.8021.8021.8021.8021.8021.8021.80

29030040.5727.5722.5722.5722.5722.5722.5722.5722.5722.5722.57

30031042.3329.3323.3323.3323.3323.3323.3323.3323.3323.3323.33

31032044.1031.1024.1024.1024.1024.1024.1024.1024.1024.1024.10

32033045.8632.8624.8624.8624.8624.8624.8624.8624.8624.8624.86

33034047.6334.6325.6325.6325.6325.6325.6325.6325.6325.6325.63

34035049.3936.3926.3926.3926.3926.3926.3926.3926.3926.3926.39

35036051.1638.1627.1627.1627.1627.1627.1627.1627.1627.1627.16

36037052.9239.9227.9227.9227.9227.9227.9227.9227.9227.9227.92

37038054.6941.6928.6928.6928.6928.6928.6928.6928.6928.6928.69

38039056.4543.4529.4529.4529.4529.4529.4529.4529.4529.4529.45

39040058.2245.2231.2230.2230.2230.2230.2230.2230.2230.2230.22

40041059.9846.9832.9830.9830.9830.9830.9830.9830.9830.9830.98

41042061.7548.7534.7531.7531.7531.7531.7531.7531.7531.7531.75

42043064.5150.5136.5132.5132.5132.5132.5132.5132.5132.5132.51

43044066.2852.2838.2833.2833.2833.2833.2833.2833.2833.2833.28

44045069.0454.0440.0434.0434.0434.0434.0434.0434.0434.0434.04

45046070.8155.8141.8134.8134.8134.8134.8134.8134.8134.8134.81

46047073.5757.5743.5735.5735.5735.5735.5735.5735.5735.5735.57

47048075.3459.3445.3436.3436.3436.3436.3436.3436.3436.3436.34

48049078.1061.1047.1037.1037.1037.1037.1037.1037.1037.1037.10

49050079.8762.8748.8737.8737.8737.8737.8737.8737.8737.8737.87

50052084.0265.0251.0239.0239.0239.0239.0239.0239.0239.0239.02

52054088.5568.5554.5541.5540.5540.5540.5540.5540.5540.5540.55

54056093.0872.0858.0845.0842.0842.0842.0842.0842.0842.0842.08

56058097.6176.6161.6148.6143.6143.6143.6143.6143.6143.6143.61

580600102.1481.1465.1452.1445.1445.1445.1445.1445.1445.1445.14

600620106.6785.6768.6755.6746.6746.6746.6746.6746.6746.6746.67

620640111.2090.2072.2059.2048.2048.2048.2048.2048.2048.2048.20

640660115.7394.7375.7362.7349.7349.7349.7349.7349.7349.7349.73

660680120.2699.2679.2666.2652.2651.2651.2651.2651.2651.2651.26

680700124.79103.7982.7969.7955.7952.7952.7952.7952.7952.7952.79

700720129.32108.3287.3273.3259.3254.3254.3254.3254.3254.3254.32

720740133.85112.8591.8576.8562.8555.8555.8555.8555.8555.8555.85

740760138.38117.3896.3880.3866.3857.3857.3857.3857.3857.3857.38

760780142.91121.91100.9183.9169.9158.9158.9158.9158.9158.9158.91

780800147.44126.44105.4487.4473.4460.4460.4460.4460.4460.4460.44

800820151.97130.97109.9790.9776.9762.9761.9761.9761.9761.9761.97

820840156.50135.50114.5094.5080.5066.5063.5063.5063.5063.5063.50

840860161.03140.03119.0399.0384.0370.0365.0365.0365.0365.0365.03

860880165.56144.56123.56103.5687.5673.5666.5666.5666.5666.5666.56

880900170.09149.09128.09108.0991.0977.0968.0968.0968.0968.0968.09

900920174.62153.62132.62112.6294.6280.6269.6269.6269.6269.6269.62

920940179.15158.15137.15117.1598.1584.1571.1571.1571.1571.1571.15

940960183.68162.68141.68121.68101.6887.6873.6872.6872.6872.6872.68

960980188.21167.21146.21126.21105.2191.2177.2174.2174.2174.2174.21

9801,000192.74171.74150.74130.74109.7494.7480.7475.7475.7475.7475.74

1,0001,020197.27176.27155.27135.27114.2798.2784.2777.2777.2777.2777.27

1,0201,040201.80180.80159.80139.80118.80101.8087.8078.8078.8078.8078.80

1,0401,060206.33185.33164.33144.33123.33105.3391.3380.3380.3380.3380.33

1,0601,080210.86189.86168.86148.86127.86108.8694.8681.8681.8681.8681.86

1,0801,100215.39194.39173.39153.39132.39112.3998.3985.3983.3983.3983.39

1,1001,120219.92198.92177.92157.92136.92116.92101.9288.9284.9284.9284.92

1,1201,140224.45203.45182.45162.45141.45121.45105.4592.4586.4586.4586.45

1,1401,160228.98207.98186.98166.98145.98125.98108.9895.9887.9887.9887.98

1,1601,180233.51212.51191.51171.51150.51130.51112.5199.5189.5189.5189.51

1,1801,200238.04217.04196.04176.04155.04135.04116.04103.0491.0491.0491.04

1,2001,220242.57221.57200.57180.57159.57139.57119.57106.5792.5792.5792.57

1,2201,240247.10226.10205.10185.10164.10144.10123.10110.1096.1094.1094.10

1,2401,260251.63230.63209.63189.63168.63148.63127.63113.6399.6395.6395.63

1,2601,280256.16235.16214.16194.16173.16153.16132.16117.16103.1697.1697.16

1,2801,300260.69239.69218.69198.69177.69157.69136.69120.69106.6998.6998.69

1,3001,320265.22244.22223.22203.22182.22162.22141.22124.22110.22100.22100.22

1,3201,340269.75248.75227.75207.75186.75166.75145.75127.75113.75101.75101.75

1,3401,360274.28253.28232.28212.28191.28171.28150.28131.28117.28103.28103.28

1,3601,380280.81257.81236.81216.81195.81175.81154.81134.81120.81106.81104.81

1,3801,400287.34262.34241.34221.34200.34180.34159.34138.34124.34110.34106.34

1,4001,420293.87266.87245.87225.87204.87184.87163.87142.87127.87113.87107.87

1,4201,440300.40271.40250.40230.40209.40189.40168.40147.40131.40117.40109.40

1,4401,460306.93275.93254.93234.93213.93193.93172.93151.93134.93120.93110.93

1,4601,480313.46280.46259.46239.46218.46198.46177.46156.46138.46124.46112.46

1,4801,500319.99285.99263.99243.99222.99202.99181.99160.99141.99127.99113.99

1,5001,520326.52292.52268.52248.52227.52207.52186.52165.52145.52131.52117.52

1,5201,540333.05299.05273.05253.05232.05212.05191.05170.05150.05135.05121.05

1,5401,560339.58305.58277.58257.58236.58216.58195.58174.58154.58138.58124.58

1,5601,580346.11312.11282.11262.11241.11221.11200.11179.11159.11142.11128.11

1,5801,600352.64318.64286.64266.64245.64225.64204.64183.64163.64145.64131.64

1,6001,620359.17325.17291.17271.17250.17230.17209.17188.17168.17149.17135.17

1,6201,640365.70331.70297.70275.70254.70234.70213.70192.70172.70152.70138.70

1,6401,660372.23338.23304.23280.23259.23239.23218.23197.23177.23156.23142.23

1,6601,680378.76344.76310.76284.76263.76243.76222.76201.76181.76160.76145.76

1,6801,700385.29351.29317.29289.29268.29248.29227.29206.29186.29165.29149.29

1,7001,720391.82357.82323.82293.82272.82252.82231.82210.82190.82169.82152.82

1,7201,740398.35364.35330.35298.35277.35257.35236.35215.35195.35174.35156.35

1,7401,760404.88370.88336.88302.88281.88261.88240.88219.88199.88178.88159.88

1,7601,780411.41377.41343.41308.41286.41266.41245.41224.41204.41183.41163.41

1,7801,800417.94383.94349.94314.94290.94270.94249.94228.94208.94187.94166.94

1,8001,820424.47390.47356.47321.47295.47275.47254.47233.47213.47192.47171.47

1,8201,840431.00397.00363.00328.00300.00280.00259.00238.00218.00197.00176.00

1,8401,860437.53403.53369.53334.53304.53284.53263.53242.53222.53201.53180.53

1,8601,880444.06410.06376.06341.06309.06289.06268.06247.06227.06206.06185.06

1,8801,900450.59416.59382.59347.59313.59293.59272.59251.59231.59210.59189.59

1,9001,920457.12423.12389.12354.12320.12298.12277.12256.12236.12215.12194.12

1,9201,940463.65429.65395.65360.65326.65302.65281.65260.65240.65219.65198.65

1,9401,960470.18436.18402.18367.18333.18307.18286.18265.18245.18224.18203.18

1,9601,980476.71442.71408.71373.71339.71311.71290.71269.71249.71228.71207.71

1,9802,000483.24449.24415.24380.24346.24316.24295.24274.24254.24233.24212.24

2,0002,020489.77455.77421.77386.77352.77320.77299.77278.77258.77237.77216.77

2,0202,040496.30462.30428.30393.30359.30325.30304.30283.30263.30242.30221.30

2,0402,060502.83468.83434.83399.83365.83330.83308.83287.83267.83246.83225.83

2,0602,080509.36475.36441.36406.36372.36337.36313.36292.36272.36251.36230.36

2,0802,100515.89481.89447.89412.89378.89343.89317.89296.89276.89255.89234.89

2,1002,120522.42488.42454.42419.42385.42350.42322.42301.42281.42260.42239.42

2,1202,140528.95494.95460.95425.95391.95356.95326.95305.95285.95264.95243.95

MarriedSemiMonthly

Combined Income Tax, Employee Social Security Tax, and Employee Medicare Tax Withholding Tables (Pub. 15-A)

MARRIED Persons -- SEMI-MONTHLY Payroll Period2006

WagesNumber of Withholding Allowances

But012345678910

Atless

leastthanThe amount of income, social security, and Medicare taxes to be withheld is-

$0$2707.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%7.65%

270280$21.04$21.04$21.04$21.04$21.04$21.04$21.04$21.04$21.04$21.04$21.04

280290$21.80$21.80$21.80$21.80$21.80$21.80$21.80$21.80$21.80$21.80$21.80

290300$22.57$22.57$22.57$22.57$22.57$22.57$22.57$22.57$22.57$22.57$22.57

300310$23.33$23.33$23.33$23.33$23.33$23.33$23.33$23.33$23.33$23.33$23.33

31032024.1024.1024.1024.1024.1024.1024.1024.1024.1024.1024.10

32033024.8624.8624.8624.8624.8624.8624.8624.8624.8624.8624.86

33034025.6325.6325.6325.6325.6325.6325.6325.6325.6325.6325.63

34035027.3926.3926.3926.3926.3926.3926.3926.3926.3926.3926.39

35036029.1627.1627.1627.1627.1627.1627.1627.1627.1627.1627.16

36037030.9227.9227.9227.9227.9227.9227.9227.9227.9227.9227.92

37038032.6928.6928.6928.6928.6928.6928.6928.6928.6928.6928.69

38039034.4529.4529.4529.4529.4529.4529.4529.4529.4529.4529.45

39040036.2230.2230.2230.2230.2230.2230.2230.2230.2230.2230.22

40041037.9830.9830.9830.9830.9830.9830.9830.9830.9830.9830.98

41042039.7531.7531.7531.7531.7531.7531.7531.7531.7531.7531.75

42043041.5132.5132.5132.5132.5132.5132.5132.5132.51