CH. 24—COLLECTION AT SOURCE ON WAGES
'4^1
If the payroll period with respect to an employee is biweekly—Continued And the number o f withholding exemptions claimed is—
And the wages are— 0
1
2
4
3
7
6
5
8
9
10 or
B u t less than The amount of tax to be withheld shall be— $270 $280 $290 $300$320 $340-.-— $360 $380
$49. 50 $44.90 $40.30 $35.70 $31.00 $26.40 $21.80 $17.20 $12. 60 $280 51.30 46.70 42.10 37.50 32.80 28.20 23.60 19.00 14.40 $290 53.10 48.50 43.90 39.30 34.60 30.00 25.40 20.80 16.20 $300 $ 3 2 0 — 55.80 51.20 46.60 42.00 37.30 32.70 28.10 23.50 18.90 59.40 54.80 50.20 45.60 40.90 36.30 31.70 27.10 22.50 $340 63.00 58.40 53.80 49.20 44.50 39.90 35.30 30.70 26.10 $360 66.60 62.00 57.40 52.80 48.10 43.50 38.90 34.30 29.70 $380 $400 70.20 65.60 61.00 56.40 51.70 47.10 42.50 37.90 33.30
$8.00 9.80 11.60 14.30 17.90 21.50 25.10 28.70
$3.30 5.10 6.90 9.60 13.20 16.80 20.40 24.00
30.50
25. 80
18 p e r c e n t of the excess over $400 plus— $400 and 01rer
72.00
67.40
62.80
58.20
63.50
48.90
44.30
39.70
35.10
If the payroll period with respect to an employee is semimonthly— And the wages are—
At least
And the number o f withholding exemptions claimed i s 1
But less than
2
3
4
5
6
7
8
10 or more
9
The amount o f tax to be withheld shall be— 18% Of wages
$28 $30 $32 $34 $36 — $38 $40 $42........ $44 $46 $48.. $50.i.-.-.$52 $54 $56 $58 $60 $62 $64 $66 $68 $70 $72 $74 $76 $78 $80 $82 $84$86 -. $88 $90 $92 $94 $96 $98 $100 $102 $104 $106 $108 $110 $112 -
$30$32.. $34.. $36$38$40$42$44.. $46.. $48.. $50.. $52.. $54.. $56-. $58-. $60.. $62.. $64., $66-, $68-. $70-. $72-. $74.. $76., $78-, $80-. $82-. $84.. $86.. $88-. $90-, $92-, $94., $96-. $98$100, $102, $104, $106, $108, $110. $112. $114.
$0
$5.20 5.60 5.90 6.30 6.70 7.00 7.40 7.70 8.10 8.50 8.80 9.20 9.50 9.90 10.30 10.60 11.00 11.30 11.70 12.10 12.40 12.80 13.10 13.50 13.90 14.20 14.60 14.90 15.30 15.70 16.00 16.40 16.70 17.10 17.50 17.80 18.20 18.50 18.90 19.30 19.60 20.00 20.30
.20 .60 .90 1.30 1.70 2.00 2.40 2.70 3.10 3.50 3.80 4.20 4.50 4.90 5.30 5.60 6.00 6.30 6.70 7.10 7.40 7.80 8.10 8.50 8.90 9.20 9.60 9.90 10.30 10.70 11.00 11.40 11.70 12.10 12.50 12.80 13.20 13.50 13.90 14.30 14.60 15.00 15.30
$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .30 .60 1.00 1.30 1.70 2.10 2.40 2.80 3.10 3.50 3.90 4.20 4.60 4.90 5.30 5.70 6.00 6.40 6.70 7.10 7.50 7.80 8.20 8.50 8.90 9.30 9.60 10.00 10.30
$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .30 .70 1.00 1.40 1.70 2.10 2.50 2.80 3.20 3.50 3.90 4.30 4.60 5.00 5.30
$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 .30
$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
§ 3402(c)(1)
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